Search results for: Management Accounting.

Authors: G. Sekeroglu, M. Altan

Abstract:

Working capital is identified as firm’s all current assets. Inventories which are one of the working capital elements are very important among current assets for firms. Because, profitability is an indicator for firms’ financial success is provided with minimum cost and optimum inventory quantity. So in this study, it is investigated as comparatively that the effect of inventory management on the profitability of Turkish firms which operated in weaving industry, eatables industry, wholesale and retail industry in between 2003 – 2012 years. Research data consist of profitability ratios and inventory turnovers ratio calculated by using balance sheets and income statements of firms which operated in Borsa Istanbul (BIST). In this research, the relationship between inventories and profitability is investigated by using SPSS-20 software with regression and correlation analysis. The results achieved from three industry departments which exist in study interpreted as comparatively. Accordingly, it is determined that there is a positive relationship between inventory management and profitability in eatables industry. However, it was founded that there is no relationship between inventory management and profitability in weaving industry and wholesale and retail industry.

Keywords: Profitability, regression analysis, inventory management, working capital.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 7215

Authors: H. Silvestre

Abstract:

The aim of this paper is to know the sociodemographic and operational-financial determinants of the services quality perceived by users of the national health services. Through the use of an inquiry conducted by the Ministry of Health, comprehending 16.936 interviews in 2006, we intend to find out if there is any characteristic that determines the 2006 inquiry results. With the revision of the literature we also want to know if the operational-financial results have implications in hospitals users- perception on the quality of the received services. In order to achieve our main goals we will make use of the regression analysis to find out the possible dimensions that determine those results.

Keywords: Management by Results, Quality Approach, Tableau de Bord, Total Quality Management, Services quality.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1409

Authors: Levan Sabauri

Abstract:

The purpose of this article is an examination of the meaning of theoretic aspects of audit in the context of solving of specific problems of the audit. The audit’s aim is the estimation of financial statements by the auditor, i.e. if they are prepared according to the basic requirements of current financial statements. By examination of concrete examples, we can clearly see problems created in an audit and in often cases, those contradictions which can be caused by incompliance of matters regulated by legislation and by reality. An important part of this work is the analysis of reform in the direction of business accounting, statements and audit in Georgia and its comparison with EU countries. In the article, attention is concentrated on the analysis of specific problems of auditing practice and ways of their solving by taking into consideration theoretical aspects of the audit are proposed.

Keywords: Audit, auditor, auditor’s ethic code, auditor’s risk, financial statement, objectivity.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 816

Authors: Abdelsalam Omran Gebril Ali

Abstract:

Pollution and solid waste are the most important environmental problems plaguing the city of Benghazi as well as other cities and towns in Libya. These problems are caused by the lack of environmental planning and sound environmental management. Environmental planning is very important at present for the development of projects that preserve the environment; therefore, the planning process should be prioritized over the management process. Pollution caused by poor planning and environmental management exists not only in Benghazi but also in all other Libyan cities. This study was conducted through various field visits to several neighborhoods and areas within Benghazi as well as its neighboring regions. Follow-ups in these areas were conducted from March 2013 to October 2013 as documented by photographs. The existing methods of waste collection and means of transportation were investigated. Interviews were conducted with relevant authorities, including the Environment Public Authority in Benghazi and the Public Service Company of Benghazi. The objective of this study is to determine the causes of solid waste pollution in Benghazi City and its surrounding areas. Results show that solid waste pollution in Benghazi and its surrounding areas is the result of poor planning and environmental management, population growth, and the lack of hardware and equipment for the collection and transport of waste from the city to the landfill site. One of the most important recommendations in this study is the development of a complete and comprehensive plan that includes environmental planning and environmental management to reduce solid waste pollution.

Keywords: Solid waste, pollution, environmental planning, management, Benghazi, Libya.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 6430

Authors: Kgabo H. Badimo, Sheryl Buckley

Abstract:

Knowledge is increasingly recognised in this, the knowledge era, as a strategic resource, by public sector organisations, in view of the public sector reform initiatives. People and knowledge play a vital role in attaining improved organisational performance and high service quality. Many government departments in the public sector have started to realise the importance of knowledge management in streamlining their operations and processes. This study focused on knowledge management in the public healthcare service organisations, where the concept of service provider competitiveness pales to insignificance, considering the huge challenges emanating from the healthcare and public sector reforms. Many government departments are faced with challenges of improving organisational performance and service delivery, improving accountability, making informed decisions, capturing the knowledge of the aging workforce, and enhancing partnerships with stakeholders. The purpose of this paper is to examine the knowledge management practices of the Gauteng Department of Health in South Africa, in order to understand how knowledge management practices influence improvement in organisational performance and healthcare service delivery. This issue is explored through a review of literature on dominant views on knowledge management and healthcare service delivery, as well as results of interviews with, and questionnaire responses from, the general staff of the Gauteng Department of Health. Web-based questionnaires, face-to-face interviews and organisational documents were used to collect data. The data were analysed using both the quantitative and qualitative methods. The central question investigated was: To what extent can the conditions required for successful knowledge management be observed, in order to improve organisational performance and healthcare service delivery in the Gauteng Department of Health. The findings showed that the elements of knowledge management capabilities investigated in this study, namely knowledge creation, knowledge sharing and knowledge application, have a positive, significant relationship with all measures of organisational performance and healthcare service delivery. These findings thus indicate that by employing knowledge management principles, the Gauteng Department of Health could improve its ability to achieve its operational goals and objectives, and solve organisational and healthcare challenges, thereby improving organisational performance and enhancing healthcare service delivery in Gauteng.

Keywords: Knowledge Management, Healthcare Service Delivery, Public Healthcare, Public Sector.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 4529

Authors: Ugwuanyi, Georgina Obinne, Ugwu, Joy Nonye

Abstract:

This paper examines the effect of corporate diversification on the profitability of the Financial services sector in Nigeria. The study relied on historic accounting data generated from financial (annual) reports and accounts of sampled banks between the period 1998 and 2007 (a ten-year period). A regression equation was formulated, in line with previous studies to shed light on the effect of corporate diversification on the profitability of the Financial services sector in Nigeria. The results of the regression analysis revealed that diversification impacts strongly on banks profitability. Conclusively the paper produces strong evidence to assert that diversification impacts positively and significantly on banks profitability because among other things such diversified banks can pool their internally generated funds and allocate them properly.

Keywords: Diversification, firm size, operational efficiency, profitability

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2965

Authors: Haidar Safa, Hassan Artail, Ahmad Mehio, Hicham Zahr, Ziad Matragi

Abstract:

The Mobile IP Standard has been developed to support mobility over the Internet. This standard contains several drawbacks as in the cases where packets are routed via sub-optimal paths and significant amount of signaling messages is generated due to the home registration procedure which keeps the network aware of the current location of the mobile nodes. Recently, a dynamic hierarchical mobility management strategy for mobile IP networks (DHMIP) has been proposed to reduce home registrations costs. However, this strategy induces a packet delivery delay and increases the risk of packet loss. In this paper, we propose an enhanced version of the dynamic hierarchical strategy that reduces the packet delivery delay and minimizes the risk of packet loss. Preliminary results obtained from simulations are promising. They show that the enhanced version outperforms the original dynamic hierarchical mobility management strategy version.

Keywords: Location management, Mobile IP (MIP), Home Agent, Foreign Agent.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1446

Authors: Hiraku Nunomiya, Takuo Ichiju, Yoshiyuki Higuchi

Abstract:

In the management of industrial waste, conversion from the use of paper invoices to electronic forms is currently under way in developed countries. Difficulties in such computerization include the lack of synchronization between the actual goods and the corresponding data managed by the server. Consequently, a system which utilizes the incorporation of a QR code in connection with the waste material has been developed. The code is read at each stage, from discharge until disposal, and progress at each stage can be easily reported. This system can be linked with Japanese public digital authentication service of waste, taking advantage of its good points, and can be used to submit reports to the regulatory authorities. Its usefulness was confirmed by a verification test, and put into actual practice.

Keywords: Infectious Waste, Electronic Manifest, Real Time Management, QR code.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1817

Authors: Lee Ock-Sun

Abstract:

The effective development of a geoscience education and training program takes account of the rapidly changing environment in the geoscience market, includes information about resource-rich countries which have international education demands. In this paper, we introduce the geoscience program run by the International School for Geoscience Resources at the Korea Institute of Geoscience and Mineral Resources (IS-Geo of KIGAM), and show its remarkable performance. To further effective geoscience program planning and operation, we present recommendations for strategic management for customer-oriented operation with a more favorable program format and advanced training aids. Above all, the IS-Geo of KIGAM should continue improve through ‘plan-do-see-feedback’ activities based on the recommendations.

Keywords: Demand survey, geoscience program, program performance, strategic management.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2004

Authors: Anindya Roy, Goutam Saha

Abstract:

Rapid progress in audio compression technology has contributed to the explosive growth of music available in digital form today. In a reversal of ideas, this work makes use of a recently proposed efficient audio compression scheme to develop three important applications in the context of Music Information Retrieval (MIR) for the effective manipulation of large music databases, namely automatic music recommendation (AMR), digital rights management (DRM) and audio finger-printing for song identification. The performance of these three applications has been evaluated with respect to a database of songs collected from a diverse set of genres.

Keywords: Audio compression, Music Information Retrieval, Digital Rights Management, Audio Fingerprinting.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1540

Authors: Svetlana Saksonova

Abstract:

Every commercial bank optimises its asset portfolio depending on the profitability of assets and chosen or imposed constraints. This paper proposes and applies a stylized model for optimising banks' asset and liability structure, reflecting profitability of different asset categories and their risks as well as costs associated with different liability categories and reserve requirements. The level of detail for asset and liability categories is chosen to create a suitably parsimonious model and to include the most important categories in the model. It is shown that the most appropriate optimisation criterion for the model is the maximisation of the ratio of net interest income to assets. The maximisation of this ratio is subject to several constraints. Some are accounting identities or dictated by legislative requirements; others vary depending on the market objectives for a particular bank. The model predicts variable amount of assets allocated to loan provision.

Keywords: asset structure, commercial bank, model, optimisation

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2969

Authors: Kung-Jen Tu

Abstract:

Many public housing properties developed by local governments in Taiwan in the 1980s have deteriorated severely as these rental apartment buildings aged. The lack of building maintainability considerations during project design phase as well as insufficient maintenance funds have made it difficult and costly for local governments to maintain and keep public housing properties in good shape. In order to assist the local governments in achieving and delivering sustainable public housing, this paper intends to present a developed design evaluation method to be used to evaluate the presented design schemes from property management and financial feasibility perspectives during project design phase of public housing projects. The design evaluation results, i.e. the property management and financial implications of presented design schemes that could occur later during the building operation and maintenance phase, will be reported to the client (the government) and design schemes revised consequently. It is proposed that the design evaluation be performed from two main perspectives: (1) Operation and property management perspective: Three criteria such as spatial appropriateness, people and vehicle circulation and control, property management working spaces are used to evaluate the ‘operation and PM effectiveness’ of a design scheme. (2) Financial feasibility perspective: Four types of financial analyses are performed to assess the long term financial feasibility of a presented design scheme, such as operational and rental income analysis, management fund analysis, regular operational and property management service expense analysis, capital expense analysis. The ongoing Chung-Li Public Housing Project developed by the Taoyuan City Government will be used as a case to demonstrate how the presented design evaluation method is implemented. The results of property management assessment as well as the annual operational and capital expenses of a proposed design scheme are presented.

Keywords: Design evaluation method, management fund, operational and capital expenses, rental apartment buildings.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1160

Authors: Saumyaranjan Sahoo, Sudhir Yadav

Abstract:

Indian manufacturing firms operating in rapidly changing and highly competitive market, over the last few decades, have embraced organization-wide transformation to achieve cultural and operational excellence. In recent years, numerous approaches have been proposed to improve business and manufacturing performance. Lean practices in particular, Total Productive Management (TPM) and Total Quality Management (TQM) have received considerable attention, as they being adopted and adapted for raising the performance standard of Indian manufacturing firms to world class levels. The complementary nature of TPM and TQM is being practiced in many companies to achieve synergy. Specifically, this research investigates whether joint TPM-TQM implementation contribute to higher business performance when compared to individual implementation. Data from 160 manufacturing firms were analyzed that demonstrate synergetic implementation of both TPM-TQM practices over a reasonable period of time, contributed in delivering better business performance as compared to individual implementation strategy.

Keywords: Total productive management, total quality management, Indian manufacturing firms, business performance.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1983

Authors: Prateep Wajeetongratana

Abstract:

The purpose of this research was to study the influence of learning efficiency on local accountants’ job performance effectiveness. This paper drew upon the survey data collected from 335 local accountants survey conducted at Nakhon Ratchasima province, Thailand. The statistics utilized in this paper included percentage, mean, standard deviation, and regression analysis. The findings revealed that the majority of samples were between 31-40 years old, married, held an undergraduate degree, and had an average income between 10,000-15,000 baht. The majority of respondents had less than five years of accounting experience and worked for local administrations. The overall learning efficiency score was in the highest level while the local accountants’ job performance effectiveness score was also in the high level. The hypothesis testing’s result disclosed that learning efficiency factors which were knowledge, Skill, and Attitude had an influence on local accountants’ job the performance effectiveness.

Keywords: Accountants, Leaning Efficiency, Performance Effectiveness.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1829

Authors: H. Urbancova, J. Urbanec

Abstract:

Today the intangible assets are the capital of knowledge and are the most important and the most valuable resource for organizations. All employees have knowledge independently of the kind of jobs they do. Knowledge is thus an asset, which influences business operations. The objective of this article is to identify knowledge continuity as an objective of business continuity management. The article has been prepared based on the analysis of secondary sources and the evaluation of primary sources of data by means of a quantitative survey conducted in the Czech Republic. The conclusion of the article is that organizations that apply business continuity management do not focus on the preservation of the knowledge of key employees. Organizations ensure knowledge continuity only intuitively, on a random basis, non-systematically and discontinuously. The non-ensuring of knowledge continuity represents a threat of loss of key knowledge for organizations and can also negatively affect business continuity.

Keywords: Business continuity, knowledge, organizations, survey.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3533

Authors: Ana Paula Monte, Christiane Fontenete

Abstract:

As current business environment is demanding a constant adaptation of companies, the planning and strategic management should be an ongoing and natural process in all kind of organizations. The use of management and monitoring strategic performance tools such as the Balanced Scorecard (BSC) have been popular; even to Small and Medium-sized Enterprises. This paper aims to investigate whether the BSC is being used in monitoring the performance of small businesses, particularly in small fuel retailers companies, which are competing in co-branding; and if not, it aims to identify its strategic orientation in order to recommend a possible strategy map for those managers that are willing to adopt this model as an alternative to traditional ones for organizational performance evaluation, which often focus only on evaluation of the organizational financial performance.

Keywords: Balanced Scorecard, Performance Management and Evaluation, SMEs, Strategy Maps

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 4181

Authors: Fernando Alonso, Rafael Fernandez, Sonia Frutos, Javier Soriano

Abstract:

CIM is the standard formalism for modeling management information developed by the Distributed Management Task Force (DMTF) in the context of its WBEM proposal, designed to provide a conceptual view of the managed environment. In this paper, we propose the inclusion of formal knowledge representation techniques, based on Description Logics (DLs) and the Web Ontology Language (OWL), in CIM-based conceptual modeling, and then we examine the benefits of such a decision. The proposal is specified as a CIM metamodel level mapping to a highly expressive subset of DLs capable of capturing all the semantics of the models. The paper shows how the proposed mapping can be used for automatic reasoning about the management information models, as a design aid, by means of new-generation CASE tools, thanks to the use of state-of-the-art automatic reasoning systems that support the proposed logic and use algorithms that are sound and complete with respect to the semantics. Such a CASE tool framework has been developed by the authors and its architecture is also introduced. The proposed formalization is not only useful at design time, but also at run time through the use of rational autonomous agents, in response to a need recently recognized by the DMTF.

Keywords: CIM, Knowledge-based Information Models, Ontology Languages, OWL, Description Logics, Integrated Network Management, Intelligent Agents, Automatic Reasoning Techniques.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1732

Authors: Mehdi Shami Zanjani, Shohreh Mehrasa, Mandana Modiri

Abstract:

In the current economy of increasing global competition, many organizations are attempting to use knowledge as one of the means to gain sustainable competitive advantage. Besides large organizations, the success of SMEs can be linked to how well they manage their knowledge. Despite the profusion of research about knowledge management within large organizations, fewer studies tried to analyze KM in SMEs. This research proposes a new framework showing the determinant role of organizational dimensions onto KM approaches. The paper and its propositions are based on a literature review and analysis. In this research, personalization versus codification, individualization versus institutionalization and IT-based versus non IT-based are highlighted as three distinct dimensions of knowledge management approaches. The study contributes to research by providing a more nuanced classification of KM approaches and provides guidance to managers about the types of KM approaches that should be adopted based on the size, geographical dispersion and task nature of SMEs. To the author-s knowledge, the paper is the first of its kind to examine if there are suitable configurations of KM approaches for SMEs with different dimensions. It gives valuable information, which hopefully will help SME sector to accomplish KM.

Keywords: Knowledge Management, Knowledge Management Approach, SME, Organizational Dimension.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1607

Authors: E. Bruno, F. Lacarbonara, M. C. Placentino, D. Gramegna

Abstract:

Environmental decision making, particularly about hazardous waste management, is inherently exposed to a high potential conflict, principally because of the trade-off between sociopolitical, environmental, health and economic factors. The need to plan complex contexts has led to an increasing request for decision analytic techniques as support for the decision process. In this work, alternative systems of asbestos-containing waste management (ACW) in Puglia (Southern Italy) were explored by a multi-criteria decision analysis. In particular, through Analytic Hierarchy Process five alternatives management have been compared and ranked according to their performance and efficiency, taking into account environmental, health and socio-economic aspects. A separated valuation has been performed for different temporal scale. For short period results showed a narrow deviation between the disposal alternatives “mono-material landfill in public quarry" and “dedicate cells in existing landfill", with the best performance of the first one. While for long period “treatment plant to eliminate hazard from asbestos-containing waste" was prevalent, although high energy demand required to achieve the change of crystalline structure. A comparison with results from a participative approach in valuation process might be considered as future development of method application to ACW management.

Keywords: Multi-criteria decision analysis, Hazardous wastemanagement, Asbestos.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1871

Authors: Indre Brazauskaite, Vilte Auruskeviciene

Abstract:

The paper explores the Stage-Gate framework application for innovation maturity among small and medium-sized enterprises (SMEs). Innovation management becomes an essential business survival process for all sizes of organizations that can be evaluated and audited systemically. This research systemically defines and assesses the innovation process from the perspective of the company’s top management. Empirical research explores attitudes and existing practices of innovation management in SMEs in Baltic countries. It structurally investigates the current innovation management practices, level of standardization, and potential challenges in the area. Findings allow to structure of existing practices based on an institutionalized model and contribute to a more advanced understanding of the innovation process among SMEs. Practically, findings contribute to advanced decision-making and business planning in the process.

Keywords: innovation measure, innovation process, small and medium-sized enterprises, SMEs, stage-gate framework.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 166

Authors: Hamidah Jantan, Abdul Razak Hamdan, Zulaiha Ali Othman

Abstract:

Human Resource (HR) applications can be used to provide fair and consistent decisions, and to improve the effectiveness of decision making processes. Besides that, among the challenge for HR professionals is to manage organization talents, especially to ensure the right person for the right job at the right time. For that reason, in this article, we attempt to describe the potential to implement one of the talent management tasks i.e. identifying existing talent by predicting their performance as one of HR application for talent management. This study suggests the potential HR system architecture for talent forecasting by using past experience knowledge known as Knowledge Discovery in Database (KDD) or Data Mining. This article consists of three main parts; the first part deals with the overview of HR applications, the prediction techniques and application, the general view of Data mining and the basic concept of talent management in HRM. The second part is to understand the use of Data Mining technique in order to solve one of the talent management tasks, and the third part is to propose the potential HR system architecture for talent forecasting.

Keywords: HR Application, Knowledge Discovery inDatabase (KDD), Talent Forecasting.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 4482

Authors: Wipada Chaiwchan, Patcharee Klinhom

Abstract:

This research is aimed to develop the online-class scheduling management system and improve as a complex problem solution, this must take into consideration in various conditions and factors. In addition to the number of courses, the number of students and a timetable to study, the physical characteristics of each class room and regulations used in the class scheduling must also be taken into consideration. This system is developed to assist management in the class scheduling for convenience and efficiency. It can provide several instructors to schedule simultaneously. Both lecturers and students can check and publish a timetable and other documents associated with the system online immediately. It is developed in a web-based application. PHP is used as a developing tool. The database management system was MySQL. The tool that is used for efficiency testing of the system is questionnaire. The system was evaluated by using a Black-Box testing. The sample was composed of 2 groups: 5 experts and 100 general users. The average and the standard deviation of results from the experts were 3.50 and 0.67. The average and the standard deviation of results from the general users were 3.54 and 0.54. In summary, the results from the research indicated that the satisfaction of users were in a good level. Therefore, this system could be implemented in an actual workplace and satisfy the users’ requirement effectively.

Keywords: Timetable, schedule, management system, online.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 6404

Authors: James K. Ho

Abstract:

We present a prototype interactive (hyper) map of strategic, tactical, and logistic options for Supply Chain Management. The map comprises an anthology of options, broadly classified within the strategic spectrum of efficiency versus responsiveness, and according to logistic and cross-functional drivers. They are exemplified by cases in diverse industries. We seek to get all these information and ideas organized to help supply chain managers identify effective choices for specific business environments. The key and innovative linkage we introduce is the configuration of competitive forces. Instead of going through seemingly endless and isolated cases and wondering how one can borrow from them, we aim to provide a guide by force comparisons. The premise is that best practices in a different industry facing similar forces may be a most productive resource in supply chain design and planning. A prototype template is demonstrated.

Keywords: Competitive forces, strategic innovation, supplychain management.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1846

Authors: M. Sarai Atab, A. Smallbone, A. P. Roskilly

Abstract:

A thermodynamic study is performed on the Reverse Osmosis (RO) desalination process for brackish water. The detailed RO model of thermodynamics properties with and without an energy recovery device was built in Simulink/MATLAB and validated against reported measurement data. The efficiency of desalination plants can be estimated by both the first and second laws of thermodynamics. While the first law focuses on the quantity of energy, the second law analysis (i.e. exergy analysis) introduces quality. This paper used the Main Outfall Drain in Iraq as a case study to conduct energy and exergy analysis of RO process. The result shows that it is feasible to use energy recovery method for reverse osmosis with salinity less than 15000 ppm as the exergy efficiency increases twice. Moreover, this analysis shows that the highest exergy destruction occurs in the rejected water and lowest occurs in the permeate flow rate accounting 37% for 4.3% respectively.

Keywords: Brackish water, exergy, irrigation, reverse osmosis.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 949

Authors: Moon-Tak Oh, Kyung-Min Park, Tae-Eun Yoon, Hoon Choi, Chil-Woo Lee

Abstract:

This paper is about middleware which enables group-user applications on mobile devices in physical proximity to interact with other devices without intervention of a central server. Requirements of the middleware are identified from service usage scenarios, and the functional architecture of the middleware is specified. These requirements include Group Management, Synchronization, and Resource Management. Group Management needs to provide various capabilities to such applications with respect to managing multiple users (e.g., creation of groups, discovery of group or individual users, member join/leave, election of a group manager and service-group association) using D2D communication technology. We designed the middleware for the above requirements on the Android platform.

Keywords: Group user, middleware, mobile service, physical proximity.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1569

Authors: M. Annie Jenifer, Carolin Arul

Abstract:

Groundwater has become the most dependable source of fresh water for agriculture, domestic and industrial uses in the past few decades. This wide use of groundwater if left uncontrolled and unseen will lead to overexploitation causing sea water intrusion in the coastal areas and illegal water marketing. Several Policies and Acts have been enacted to regulate and manage the use of this valuable resource. In spite of this the over extraction of groundwater beyond the recharging capacity of aquifers and depletion in the quality of groundwater is continuing. The current study aims at reviewing the Acts and Policies existing in the State of Tamil Nadu and in the National level regarding groundwater regulation and management. Further an analysis is made on the rights associated with the usage of groundwater resources and the gaps in these policies have been analyzed. Some suggestions are made to reform the existing groundwater policies for better management and regulation of the resource.

Keywords: Act, groundwater, policy, reform

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2177

Authors: P. Nafisi Poor, P. Javid

Abstract:

Over the past few years, the idea of adaptive buildings and specifically, adaptive building energy management systems (ABEMS) has become popular. Well-performed management in terms of energy is to create a balance between energy consumption and user comfort; therefore, in new energy management models, efficient energy consumption is not the sole factor and the user's comfortability is also considered in the calculations. One of the main ways of measuring this factor is by analyzing user feedback on the conditions to understand whether they are satisfied with conditions or not. This paper provides a comprehensive review of recent approaches towards energy management systems based on users' feedbacks and subsequently performs a comparison between them premised upon their efficiency and accuracy to understand which approaches were more accurate and which ones resulted in a more efficient way of minimizing energy consumption while maintaining users' comfortability. It was concluded that the highest accuracy rate among the presented works was 95% accuracy in determining satisfaction and up to 51.08% energy savings can be achieved without disturbing user’s comfort. Considering the growing interest in designing and developing adaptive buildings, these studies can support diverse inquiries about this subject and can be used as a resource to support studies and researches towards efficient energy consumption while maintaining the comfortability of users.

Keywords: Adaptive buildings, energy efficiency, intelligent buildings, user comfortability.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 677

Authors: Nittaya Kerdprasop, Narin Muenrat, Kittisak Kerdprasop

Abstract:

A learning content management system (LCMS) is an environment to support web-based learning content development. Primary function of the system is to manage the learning process as well as to generate content customized to meet a unique requirement of each learner. Among the available supporting tools offered by several vendors, we propose to enhance the LCMS functionality to individualize the presented content with the induction ability. Our induction technique is based on rough set theory. The induced rules are intended to be the supportive knowledge for guiding the content flow planning. They can also be used as decision rules to help content developers on managing content delivered to individual learner.

Keywords: Decision rules, Knowledge induction, Learning content management system, Rough set.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1568

Authors: Helena Costa Oliveira, Carmem Oliveira, Rita Moutinho

Abstract:

The Balanced Scorecard (BSC) is a continuous strategic monitoring model focused not only on financial issues but also on internal processes, patients/users, and learning and growth. Initially dedicated to business management, it currently serves organizations of other natures - such as hospitals. This paper presents a BSC designed for a Portuguese Acute Pain Unit (APU). This study is qualitative and based on the experience of collaborators at the APU. The management of APU is based on four perspectives – users, internal processes, learning and growth, and financial and legal. For each perspective, there were identified strategic objectives, critical factors, lead indicators and initiatives. The strategic map of the APU outlining sustained strategic relations among strategic objectives. This study contributes to the development of research in the health management area as it explores how organizational insufficiencies and inconsistencies in this particular case can be addressed, through the identification of critical factors, to clearly establish core outcomes and initiatives to set up.

Keywords: Acute pain unit, balanced scorecard, hospital management, organizational performance, Portugal.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 501

Authors: H. O. Barbosa, A. C. R. da Silva, C. M. de Almeida, E. M. dos Santos, F. O. de Sousa, F. B. da S. Souza, F. B. da S. Souza, F. de O. Lima, L. H. Albuquerque, R. F. do Valle Cunha

Abstract:

Software development is intrinsic human-based knowledge-intensive. Due to globalization, software development has become a complex challenge and we usually face barriers related to knowledge management, team building, costly testing processes, especially in distributed settings. In this paper, we present the use of experimental studies to improve our knowledge management process using the Wiki system. According to the results, it was possible to identify learning preferences from our software projects leader team, organize and improve the learning experience of our Wiki, and facilitate collaboration by newcomers to improve Wiki with new contents available in the Wiki.

Keywords: Mobile products, knowledge management process, Wiki system, Global Software Development.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 660