Search results for: Food Safety Management.
3504 Implementation of the Outputs of Computer Simulation to Support Decision-Making Processes
Authors: Jiří Barta
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At the present time, awareness, education, computer simulation and information systems protection are very serious and relevant topics. The article deals with perspectives and possibilities of implementation of emergence or natural hazard threats into the system which is developed for communication among members of crisis management staffs. The Czech Hydro-Meteorological Institute with its System of Integrated Warning Service resents the largest usable base of information. National information systems are connected to foreign systems, especially to flooding emergency systems of neighboring countries, systems of European Union and international organizations where the Czech Republic is a member. Use of outputs of particular information systems and computer simulations on a single communication interface of information system for communication among members of crisis management staff and setting the site interoperability in the net will lead to time savings in decision-making processes in solving extraordinary events and crisis situations. Faster managing of an extraordinary event or a crisis situation will bring positive effects and minimize the impact of negative effects on the environment.Keywords: Computer simulation, communication, continuity, critical infrastructure, information systems, safety.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 17223503 Re-Thinking Knowledge-Based Management
Authors: Harri Laihonen, Antti Lönnqvist
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This paper challenges the relevance of knowledgebased management research by arguing that the majority of the literature emphasizes information and knowledge provision instead of their business usage. For this reason the related processes are considered valuable and eligible as such, which has led to overlapping nature of knowledge-based management disciplines. As a solution, this paper turns the focus on the information usage. Value of knowledge and respective management tasks are then defined by the business need and the knowledge-user becomes the main actor. The paper analyses the prevailing literature streams and recognizes the need for a more focused and robust understanding of knowledgebased value creation. The paper contributes by synthetizing the existing literature and pinpointing the essence of knowledge-based management disciplines.Keywords: Knowledge-based, knowledge management, value creation.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 17553502 Process Development of Safe and Ready-to-eat Raw Oyster Meat by Irradiation Technology
Authors: Pattama Ratana-Arporn, Pongtep Wilaipun
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White scar oyster (Crassostrea belcheri) is often eaten raw and being the leading vehicle for foodborne disease, especially Salmonella Weltevreden which exposed the prominent and most resistant to radiation. Gamma irradiation at a low dose of 1 kGy was enough to eliminate S. Weltevreden contaminated in oyster meat at a level up to 5 log CFU/g while it still retain the raw characteristics and equivalent sensory quality as the non-irradiated one. Process development of ready-to-eat chilled oyster meat was conducted by shucking the meat, individually packed in plastic bags, subjected to 1 kGy gamma radiation at chilled condition and then stored in 4oC refrigerated temperature. Microbiological determination showed the absence of S. Weltevreden (5 log CFU/g initial inoculated) along the whole storage time of 30 days. Sensory evaluation indicated the decreasing in sensory scores along storage time which determining the product shelf life to be 18 days compared to 15 days of nonirradiated one. The most advantage of developed process was to provide the safe raw oyster to consumers and in addition sensory quality retained and 3-day extension shelf life also exist.Keywords: decontamination, food safety, irradiation, oyster, Salmonella Weltevreden
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 16863501 Theory of Planned Behaviour and Young Romanians’ Self-Reported Speed
Authors: Alexandra Gheorghiu, Marie-Line Félonneau
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Speeding represents one of the main concerns for road safety and it still is a subject for research. The need to address this problem and to understand why drivers over speed increases especially in Romania, where in 2011, speed was the main cause of car accidents. This article addresses this problem by using the theory of planned behaviour. A questionnaire was administered to a sample of young Romanian drivers (18 to 25 years) and several path analyses were made in order to verify if the model proposed by the theory of planned behaviour fits the data. One interesting result is that perceived behavioural control does not predict the intention to speed or self-reported driving speed, but subjective norms do. This implies that peers and social environment have a greater impact on young Romanian drivers than we thought.
Keywords: Speed, traffic safety, theory of planned behaviour, young drivers.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 17223500 Requirements Management as a Competitive Factor in the it Mid Tier Business Concerning the Implementation of Erp-Software
Authors: Oliver Grün
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The success of IT-projects concerning the implementation of business application Software is strongly depending upon the application of an efficient requirements management, to understand the business requirements and to realize them in the IT. But in fact, the Potentials of the requirements management are not fully exhausted by small and medium sized enterprises (SME) of the IT sector. To work out recommendations for action and furthermore a possible solution, allowing a better exhaust of potentials, it shall be examined in a scientific research project, which problems occur out of which causes. In the same place, the storage of knowledge from the requirements management, and its later reuse are important, to achieve sustainable improvements of the competitive of the IT-SMEs. Requirements Engineering is one of the most important topics in Product Management for Software to achieve the goal of optimizing the success of the software product.Keywords: ERP, Requirements Management
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 11433499 Proposition of a Knowledge Management Approach Based on the Cloud Computing
Authors: Imane Chikhi, Hafida Abed
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The significant growth in the use of technologies in all life domains created numerous hurdles that derailed many knowledge management projects. Cloud computing choices are commencement to untangle these obstacles. Linking Cloud computing with knowledge management (KM) is a challenging task. Small amount of researches have been done regarding cloud computing and KM. In this paper, we consider Cloud-based KM as a new KM approach, and study the contribution of Cloud Computing to organizational KM. In fact, KM and cloud computing have many things in common, this similarity allows deriving very interesting features. Our approach is based on these features and focuses on the advantages of Cloud computing in the context of organizational KM. Finally, we highlight some challenges that have to be addressed when adopting a Cloud Computing approach to KM.
Keywords: Knowledge management, cloud computing, knowledge management approaches, cloud-based knowledge management.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 14303498 Analysis of Knowledge Management Trend by Bibliometric Approach
Authors: Hsu-Hao Tsai, Jiann-Min Yang
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The analysis is mainly concentrating on the knowledge management literatures productivity trend which subjects as “knowledge management" in SSCI database. The purpose what the analysis will propose is to summarize the trend information for knowledge management researchers since core knowledge will be concentrated in core categories. The result indicated that the literature productivity which topic as “knowledge management" is still increasing extremely and will demonstrate the trend by different categories including author, country/territory, institution name, document type, language, publication year, and subject area. Focus on the right categories, you will catch the core research information. This implies that the phenomenon "success breeds success" is more common in higher quality publications.Keywords: Knowledge Management, SSCI, Bibliometric, Lotka's Law
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 12413497 Effect of Varying Diets on Growth, Development and Survival of Queen Bee (Apis mellifera L.) in Captivity
Authors: Muhammad Anjum Aqueel, Zaighum Abbas, Mubasshir Sohail, Muhammad Abubakar, Hafiz Khurram Shurjeel, Abu Bakar Muhammad Raza, Muhammad Afzal, Sami Ullah
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Keeping in view the increasing demand, queen of Apis mellifera L. (Hymenoptera: Apidae) was reared artificially in this experiment at varying diets including royal jelly. Larval duration, pupal duration, weight, and size of pupae were evaluated at different diets including royal jelly. Queen larvae were raised by Doo Little grafting method. Four different diets were mixed with royal jelly and applied to larvae. Fructose, sugar, yeast, and honey were provided to rearing queen larvae along with same amount of royal jelly. Larval and pupal duration were longest (6.15 and 7.5 days, respectively) at yeast and shortest on honey (5.05 and 7.02 days, respectively). Heavier and bigger pupae were recorded on yeast (168.14 mg and 1.76 cm, respectively) followed by diets having sugar and honey. Due to production of heavier and bigger pupae, yeast was considered as best artificial diet for the growing queen larvae. So, in the second part of experiment, different amounts of yeast were provided to growing larvae along with fixed amount (0.5 g) of royal jelly. Survival rates of the larvae and queen bee were 70% and 40% in the 4-g food, 86.7% and 53.3% in the 6-g food, and 76.7% and 50% in the 8-g food. Weight of adult queen bee (1.459±0.191 g) and the number of ovarioles (41.7±21.3) were highest at 8 g of food. Results of this study are helpful for bee-keepers in producing fitter queen bees.
Keywords: Apis melifera L., dietary effect, survival and development, honey bee queen.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 13463496 Waste Generation in Iranian Building Industry: Addressing a Theory
Authors: Golnaz Moghimi, Alireza Afsharghotli, Alireza Rezaei
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Construction waste has been gradually increased as a result of upsizing construction projects which are occurred within the lifecycle of buildings. Since waste management is a major priority and has profound impacts on the volume of waste generated in construction stage, the majority of efforts have been attempted to reuse, recycle and reduce waste. However, there is still room to study on lack of sufficient knowledge about waste management in construction industry. This paper intends to provide an insight into the effect of project management knowledge areas on waste management solely on construction stage. To this end, a survey among Iranian building construction industry contractors was conducted to identify the effectiveness of project management knowledge areas on three jobsite key factors including ‘Site activity’, ‘Training’, and ‘Awareness’. As a result, four management disciplines were identified as most influential ones on amount of construction waste. These disciplines were Project Cost Management, Quality Management, Human Resource Management, and Integration Management. Based on the research findings, a new model was presented to develop effective construction waste strategies.Keywords: Awareness, PMBOK, site activity, training, waste management.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 12383495 Measuring Strategic Management Maturity: An Empirical Study in Turkish Public and Private Sector Organizations
Authors: F. Demir
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Strategic Management is highly critical for all types of organizations. This paper examines maturity level of strategic management practices of public and private sector organizations in Turkey, and presents a conceptual model for assessing the maturity of strategic management in any organization. This research focuses on R&D intensive organizations (RDO) because it is claimed that such organizations are more innovative and innovation is a critical part of the model. The Strategic management maturity model (S-3M) is basically composed of six maturity levels with five different dimensions. Based on 63 organizations, the findings reveal that the average maturity of all organizations in the sample group is three out of five. It corresponds to the stage of ‘performed’. Results simply show that the majority of organizations from various industries and sectors implement strategic management activities; however, they experience multiple challenges to optimize strategic management processes and integrate organizational components with business strategies. Briefly, they struggle to become an innovative organization.
Keywords: Strategic management, innovation, developing countries, research and development.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 14503494 An Open-Label Pilot Study of Efficacy and Safety of 2% Curcuma aeruginosa Roxb. Extract Cream in the Treatment of Mild to Moderate Facial Seborrheic Dermatitis
Authors: Kulaya Wimolwat, Panlop Chakravitthamrong, Neti Waranuch
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Background: Seborrheic dermatitis is a common chronic skin condition affecting the face, scalp, chest, and trunk. The cause of seborrheic dermatitis is still unknown. Sebum production, lipid composition, hormone levels, and Malassezia species have been suggested as important factors in the development of seborrheic dermatitis. Curcuma aeruginosa Roxb. extract-containing cream with anti-inflammatory and anti-androgenic properties may be beneficial for treating mild to moderate facial seborrheic dermatitis. Objectives: We evaluated the efficacy and safety of 2% C. aeruginosa Roxb. extract-containing cream in the treatment of mild to moderate seborrheic dermatitis. Methods: This was a prospective, open-label, and non-comparative study. Ten adult patients clinically diagnosed with mild to moderate seborrheic dermatitis were enrolled in a four-week study. The 2% C. aeruginosa Roxb. cream was applied twice daily to a lesional area on the face for four weeks. The Scoring Index (SI) ranking system on days 14 and 28 was compared with that at baseline to determine the efficacy of treatment. The adverse events (burning sensation and erythema) were evaluated on days 14 and 28 to determine the safety of the treatment. Results: Significant improvement was observed in the reduction of the mean SI at day 14 (2.9) and 28 (1.4) compared to that at baseline (4.9). An adverse reaction was observed on day 14 (mild erythema 20% and mild burning sensation 10%) and was resolved by the end of the study. Conclusion: This open-label pilot study has shown that there was a significant improvement in the severity in these seborrheic patients and most reported they were satisfied with it. Reported adverse events were all mild.
Keywords: Anti-androgenic, antifungals, anti-inflammatory, Curcuma aeruginosa, seborrheic dermatitis, efficacy, safety.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 11563493 A Simple Knowledge Management Strategy Model for SMEs in Developing Countries
Authors: Kitimaporn Choochote, Roger Nurse
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The area of knowledge management has been in the highlight for enterprises over the past three decades. Many enterprises would like to have knowledge management and work hard to achieve it, however they are often confused about which direction to take to be successful and this point is especially true for Small and Medium Enterprises (SMEs) in developing countries. Many large companies have realized that knowledge is one of the richest resources which an organization possesses and knowledge management is a part of the foundation for a sustainable competitive advantage. Much work has been done in the area of knowledge management, but most of it has served large enterprises. This research provides a Model of knowledge management strategy for SMEs. It is based on analysis, insights and recommendations and it is presented so that SMEs in developing countries can easily understand and implement this model.Keywords: Competitive advantage, Developing Country, Knowledge Management Strategy, Small and Medium Enterprise
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 21023492 The Change in Management Accounting from an Institutional and Contingency Perspective: A Case Study for a Romanian Company
Authors: Gabriel Jinga, Madalina Dumitru
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The objective of this paper is to present the process of change in management accounting in Romania, a former communist country from Eastern Europe. In order to explain this process, we used the contingency and institutional theories. We focused on the following directions: the presentation of the scientific context and motivation of this research and the case study. We presented the state of the art in the process of change in the management accounting from the international and national perspective. We also described the evolution of management accounting in Romania in the context of economic and political changes. An important moment was the fall of communism in 1989. This represents a starting point for a new economic environment and for new management accounting. Accordingly, we developed a case study which presented this evolution. The conclusion of our research was that the changes in the management accounting system of the company analysed occurred in the same time with the institutionalisation of some elements (e.g. degree of competition, training and competencies in management accounting). The management accounting system was modelled by the contingencies specific to this company (e.g. environment, industry, strategy).Keywords: Management accounting, change, Romania, contingency and institutional theory.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 23353491 Educating the Educators: Interdisciplinary Approaches to Enhance Science Teaching
Authors: Denise Levy, Anna Lucia C. H. Villavicencio
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In a rapid-changing world, science teachers face considerable challenges. In addition to the basic curriculum, there must be included several transversal themes, which demand creative and innovative strategies to be arranged and integrated to traditional disciplines. In Brazil, nuclear science is still a controversial theme, and teachers themselves seem to be unaware of the issue, most often perpetuating prejudice, errors and misconceptions. This article presents the authors’ experience in the development of an interdisciplinary pedagogical proposal to include nuclear science in the basic curriculum, in a transversal and integrating way. The methodology applied was based on the analysis of several normative documents that define the requirements of essential learning, competences and skills of basic education for all schools in Brazil. The didactic materials and resources were developed according to the best practices to improve learning processes privileging constructivist educational techniques, with emphasis on active learning process, collaborative learning and learning through research. The material consists of an illustrated book for students, a book for teachers and a manual with activities that can articulate nuclear science to different disciplines: Portuguese, mathematics, science, art, English, history and geography. The content counts on high scientific rigor and articulate nuclear technology with topics of interest to society in the most diverse spheres, such as food supply, public health, food safety and foreign trade. Moreover, this pedagogical proposal takes advantage of the potential value of digital technologies, implementing QR codes that excite and challenge students of all ages, improving interaction and engagement. The expected results include the education of the educators for nuclear science communication in a transversal and integrating way, demystifying nuclear technology in a contextualized and significant approach. It is expected that the interdisciplinary pedagogical proposal contributes to improving attitudes towards knowledge construction, privileging reconstructive questioning, fostering a culture of systematic curiosity and encouraging critical thinking skills.
Keywords: Science education, interdisciplinary learning, nuclear science; scientific literacy.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 8253490 A Novel GNSS Integrity Augmentation System for Civil and Military Aircraft
Authors: Roberto Sabatini, Terry Moore, Chris Hill
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This paper presents a novel Global Navigation Satellite System (GNSS) Avionics Based Integrity Augmentation (ABIA) system architecture suitable for civil and military air platforms, including Unmanned Aircraft Systems (UAS). Taking the move from previous research on high-accuracy Differential GNSS (DGNSS) systems design, integration and experimental flight test activities conducted at the Italian Air Force Flight Test Centre (CSV-RSV), our research focused on the development of a novel approach to the problem of GNSS ABIA for mission- and safety-critical air vehicle applications and for multi-sensor avionics architectures based on GNSS. Detailed mathematical models were developed to describe the main causes of GNSS signal outages and degradation in flight, namely: antenna obscuration, multipath, fading due to adverse geometry and Doppler shift. Adopting these models in association with suitable integrity thresholds and guidance algorithms, the ABIA system is able to generate integrity cautions (predictive flags) and warnings (reactive flags), as well as providing steering information to the pilot and electronic commands to the aircraft/UAS flight control systems. These features allow real-time avoidance of safety-critical flight conditions and fast recovery of the required navigation performance in case of GNSS data losses. In other words, this novel ABIA system addresses all three cornerstones of GNSS integrity augmentation in mission- and safety-critical applications: prediction (caution flags), reaction (warning flags) and correction (alternate flight path computation).
Keywords: Global Navigation Satellite Systems (GNSS), Integrity Augmentation, Unmanned Aircraft Systems, Aircraft Based Augmentation, Avionics Based Integrity Augmentation, Safety-Critical Applications.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 32473489 Development of a Quantitative Material Wastage Management Plan for Effective Waste Reduction in the Building Construction Industry
Authors: Kwok Tak Kit
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Combating climate change is becoming a hot topic in various sectors. Building construction and infrastructure sectors contributed a significant proportion of waste and greenhouse gas (GHG) emissions in the environment of different countries and cities. However, there is little research on the micro-level of waste management, “building construction material wastage management,” and fewer reviews about regulatory control in the building construction sector. This paper focuses on the potentialities and importance of material wastage management and reviews the deficiencies of the current standard to take into account the reduction of material wastage in a systematic and quantitative approach.
Keywords: Quantitative measurement, material wastage management plan, waste management, uncalculated waste, circular economy.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 6963488 Exploring the Application of Knowledge Management Factors in Esfahan University's Medical College
Authors: Alireza Shirvani, Shadi Ebrahimi Mehrabani
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In this competitive age, one of the key tools of most successful organizations is knowledge management. Today some organizations measure their current knowledge and use it as an indicator for rating the organization on their reports. Noting that the universities and colleges of medical science have a great role in public health of societies, their access to newest scientific research and the establishment of organizational knowledge management systems is very important. In order to explore the Application of Knowledge Management Factors, a national study was undertaken. The main purpose of this study was to find the rate of the application of knowledge management factors and some ways to establish more application of knowledge management system in Esfahan University-s Medical College (EUMC). Esfahan is the second largest city after Tehran, the capital city of Iran, and the EUMC is the biggest medical college in Esfahan. To rate the application of knowledge management, this study uses a quantitative research methodology based on Probst, Raub and Romhardt model of knowledge management. A group of 267 faculty members and staff of the EUMC were asked via questionnaire. Finding showed that the rate of the application of knowledge management factors in EUMC have been lower than average. As a result, an interview with ten faculty members conducted to find the guidelines to establish more applications of knowledge management system in EUMC.
Keywords: Knowledge, knowledge management, knowledge management factors.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 14753487 An Evaluation of Requirements Management and Traceability Tools
Authors: Muhammad Shahid, Suhaimi Ibrahim, Mohd Naz'ri Mahrin
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Requirements management is critical to software delivery success and project lifecycle. Requirements management and their traceability provide assistance for many software engineering activities like impact analysis, coverage analysis, requirements validation and regression testing. In addition requirements traceability is the recognized component of many software process improvement initiatives. Requirements traceability also helps to control and manage evolution of a software system. This paper aims to provide an evaluation of current requirements management and traceability tools. Management and test managers require an appropriate tool for the software under test. We hope, evaluation identified here will help to select the efficient and effective tool.Keywords: Requirements Traceability, Requirements TraceabilityTools; Requirements Management, Requirement Engineering
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 40253486 Security Engine Management of Router based on Security Policy
Authors: Su Hyung Jo, Ki Young Kim, Sang Ho Lee
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Security management has changed from the management of security equipments and useful interface to manager. It analyzes the whole security conditions of network and preserves the network services from attacks. Secure router technology has security functions, such as intrusion detection, IPsec(IP Security) and access control, are applied to legacy router for secure networking. It controls an unauthorized router access and detects an illegal network intrusion. This paper relates to a security engine management of router based on a security policy, which is the definition of security function against a network intrusion. This paper explains the security policy and designs the structure of security engine management framework.Keywords: Policy server, security engine, security management, security policy
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 19233485 Factors Determining Selection of Essential Nutrition Supplements
Authors: Daniel C. S. Lim
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There are numerous nutritional supplements, such as multivitamins and nutrition drinks, in the market today. Many of these supplements are expensive and tend to be driven commercially by business decisions and big marketing budgets. Many of the costs are ultimately borne by the end user in the quest for keeping to a healthy lifestyle. This paper proposes a system with a list of ten determinants to gauge how to decide the value of various supplements. It suggests variables such as composition, safety, efficacy and bioavailability, as well as several other considerations. These guidelines can help to tackle many of the issues that people of all ages face in the way that they receive essential nutrients. The system also aims to promote and improve the safety and choice of foods and supplements. In so doing, the system aims to promote the individual’s or population’s control over their own health and reduce the growing health care burden on the society.Keywords: Nutritional supplements, vitamins and minerals, bioavailability, supplementation determinants, nutrition guidelines.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 11873484 Land-Use Suitability Analysis for Merauke Agriculture Estates
Authors: Sidharta Sahirman, Ardiansyah, Muhammad Rifan, Edy-Melmambessy
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Merauke district in Papua, Indonesia has a strategic position and natural potential for the development of agricultural industry. The development of agriculture in this region is being accelerated as part of Indonesian Government’s declaration announcing Merauke as one of future national food barns. Therefore, land-use suitability analysis for Merauke need to be performed. As a result, the mapping for future agriculture-based industries can be done optimally. In this research, a case study is carried out in Semangga sub district. The objective of this study is to determine the suitability of Merauke land for some food crops. A modified agro-ecological zoning is applied to reach the objective. In this research, land cover based on satellite imagery is combined with soil, water and climate survey results to come up with preliminary zoning. Considering the special characteristics of Merauke community, the agricultural zoning maps resulted based on those inputs will be combined with socio-economic information and culture to determine the final zoning map for agricultural industry in Merauke. Examples of culture are customary rights of local residents and the rights of local people and their own local food patterns. This paper presents the results of first year of the two-year research project funded by The Indonesian Government through MP3EI schema. It shares the findings of land cover studies, the distribution of soil physical and chemical parameters, as well as suitability analysis of Semangga sub-district for five different food plants.
Keywords: agriculture, agro-ecological, Merauke, zoning
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 18053483 An Empirical Analysis of Earnings Management in Australia
Authors: Lan Sun, Subhrendu Rath
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This is a comprehensive large-sample study of Australian earnings management. Using a sample of 4,844 firm-year observations across nine Australia industries from 2000 to 2006, we find substantial corporate earnings management activity across several Australian industries. We document strong evidence of size and return on assets being primary determinants of earnings management in Australia. The effects of size and return on assets are also found to be dominant in both income-increasing and incomedecreasing earnings manipulation. We also document that that periphery sector firms are more likely to involve larger magnitude of earnings management than firms in the core sector.
Keywords: Earnings management, discretionary accruals, income-increasing/decreasing manipulation, dual economy sector
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 37423482 Inventory Control for a Joint Replenishment Problem with Stochastic Demand
Authors: Bassem Roushdy, Nahed Sobhy, Abdelrhim Abdelhamid, Ahmed Mahmoud
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Most papers model Joint Replenishment Problem (JRP) as a (kT,S) where kT is a multiple value for a common review period T,and S is a predefined order up to level. In general the (T,S) policy is characterized by a long out of control period which requires a large amount of safety stock compared to the (R,Q) policy. In this paper a probabilistic model is built where an item, call it item(i), with the shortest order time between interval (T)is modeled under (R,Q) policy and its inventory is continuously reviewed, while the rest of items (j) are periodically reviewed at a definite time corresponding to itemKeywords: Inventory management, Joint replenishment, policy evaluation, stochastic process
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 30513481 Determination of Cr Content in Canned Fish Marketed in Iran
Authors: Soheil Sobhanardakani, Seyed Vali Hosseini, Lima Tayebi
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The presence of heavy metals in the environment could constitute a hazard to food security and public health. These can be accumulated in aquatic animals such as fish. Samples of four popular brands of canned fish in the Iranian market (yellowfin tuna, common Kilka, Kawakawa and longtail tuna) were analyzed for level of Cr after wet digestion with acids using graphite furnace atomic absorption spectrophotometry. The mean concentrations for Cr in the different brands were: 2.57, 3.24, 3.16 and 1.65 μg/g for brands A, B, C and D respectively. Significant differences were observed in the Cr levels between all of the different brands of canned fish evaluated in this study. The Cr concentrations for the varieties of canned fishes were generally within the FAO/WHO, U.S. FDA and U.S. EPA recommended limits for fish.
Keywords: Heavy metals, essential metals, canned fish, food security.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 25843480 Possibilities of Sewage Sludge Application in the Conditions of Slovak Republic
Authors: Peter Takáč, Dana Šimová, Terézia Szabová, Tomáš Bakalár
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The direct sewage sludge application is a relative cheap method for their liquidation. In the past heavy metal contents increase in soils treated with sewage sludge was observed. In 2003 there was acceptance on act n.188/2003 about sewage sludge application on soils. The basic philosophy of act is a safety of the environmental proof of sludge application on soils. The samples of soils from wastewater treatment plant (WTP) Poprad (35) and WTP Michalovce (33 samples) were analyzed which were chosen for sludge application on soils. According to the results only 14 areas for Poprad and 25 areas for Michalovce are suitable for sludge application according to act No. 188/2003. The application dose of sludge was calculated 50 t.ha-1 or 75 t. ha-1 once in 5 years to ensure that heavy metal contents in treated soils will be kept.Keywords: Environmental safety, heavy metals in soils, sewagesludge application.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 13873479 Evaluating the Effect of Domestic Price on Rice Production in an African Setting: A Typical Evidence of the Sierra Leone Case
Authors: Alhaji M. H. Conteh, Xiangbin Yan, Alfred V Gborie
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Rice, which is the staple food in Sierra Leone, is consumed on a daily basis. It is the most imperative food crop extensively grown by farmers across all ecologies in the country. Though much attention is now given to rice grain production through the small holder commercialization programme (SHCP), however, no attention has been given in investigating the limitations faced by rice producers. This paper will contribute to attempts to overcome the development challenges caused by food insecurity. The objective of this paper is thus, to analysis the relationship between rice production and the domestic retail price of rice. The study employed a log linear model in which, the quantity of rice produced is the dependent variable, quantity of rice imported, price of imported rice and price of domestic rice as explanatory variables. Findings showed that, locally produced rice is even more expensive than the imported rice per ton, and almost all the inhabitants in the capital city which hosts about 65% of the entire population of the country favor imported rice, as it is free from stones with other impurities. On the other hand, to control price and simultaneously increase rice production, the government should purchase the rice from the farmers and then sell to private retailers.
Keywords: Domestic price of rice, Econometric model, Rice production, Sierra Leone.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 24833478 Open Source Library Management System Software: A Review
Authors: Sangsuree Vasupongayya, Kittisak Keawneam, Kittipong Sengloilaun, Patt Emmawat
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Library management systems are commonly used in all educational related institutes. Many commercial products are available. However, many institutions may not be able to afford the cost of using commercial products. Therefore, an alternative solution in such situations would be open source software. This paper is focusing on reviewing open source library management system packages currently available. The review will focus on the abilities to perform four basic components which are traditional services, interlibrary load management, managing electronic materials and basic common management system such as security, alert system and statistical reports. In addition, environment, basic requirement and supporting aspects of each open source package are also mentioned.Keywords: open source, library management, review.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 73583477 A Promising Approach to Supporting Knowledge-Intensive Business Processes: Business Case Management
Authors: Zeljko Panian
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Through the course of this paper we define Business Case Management and its characteristics, and highlight its link to knowledge workers. Business Case Management combines knowledge and process effectively, supporting the ad hoc and unpredictable nature of cases, and coordinate a range of other technologies to appropriately support knowledge-intensive processes. We emphasize the growing importance of knowledge workers and the current poor support for knowledge work automation. We also discuss the challenges in supporting this kind of knowledge work and propose a novel approach to overcome these challenges.
Keywords: Knowledge management, knowledge workers, business process management, business case management, automation.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 21773476 Optimal Design of Substation Grounding Grid Based on Genetic Algorithm Technique
Authors: Ahmed Z. Gabr, Ahmed A. Helal, Hussein E. Said
Abstract:
With the incessant increase of power systems capacity and voltage grade, the safety of grounding grid becomes more and more prominent. In this paper, the designing substation grounding grid is presented by means of genetic algorithm (GA). This approach purposes to control the grounding cost of the power system with the aid of controlling grounding rod number and conductor lengths under the same safety limitations. The proposed technique is used for the design of the substation grounding grid in Khalda Petroleum Company “El-Qasr” power plant and the design was simulated by using CYMGRD software for results verification. The result of the design is highly complying with IEEE 80-2000 standard requirements.
Keywords: Genetic algorithm, optimum grounding grid design, power system analysis, power system protection, single layer model, substation.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 28123475 Critical Analysis of the Hong Kong International Convention on Ship Recycling
Authors: K. P. Jain, J. F. J. Pruyn, J. J. Hopman
Abstract:
In May 2009, the International Maritime Organization (IMO) adopted the Hong Kong International Convention for the Safe and Environmentally Sound Recycling of Ships to address the growing concerns about the environmental, occupational health and safety risks related to ship recycling. The aim of the Hong Kong Convention is to provide a legally binding instrument which ensures that the process of ship recycling does not pose risks to human health, safety and to the environment. In this paper, critical analysis of the Hong Kong Convention has been carried out in order to study the effectiveness of the Convention to meet its objectives. The Convention has been studied in detail including its background, main features, major stakeholders, strengths and weaknesses. The Convention, though having several deficiencies, is a major breakthrough in not only recognizing but also dealing with the ill-practices associated with ship recycling.
Keywords: Hong Kong Convention, IMO, Ship breaking, Ship recycling.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 5457