Search results for: Nigerian cement market.
695 Creating Customer Value through SOA and Outsourcing: A NEBIC Approach
Authors: Benazeer Md. Shahzada, Verelst Jan, Van Grembergen Wim, Mannaert Herwig
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This article is an extension and a practical application approach of Wheeler-s NEBIC theory (Net Enabled Business Innovation Cycle). NEBIC theory is a new approach in IS research and can be used for dynamic environment related to new technology. Firms can follow the market changes rapidly with support of the IT resources. Flexible firms adapt their market strategies, and respond more quickly to customers changing behaviors. When every leading firm in an industry has access to the same IT resources, the way that these IT resources are managed will determine the competitive advantages or disadvantages of firm. From Dynamic Capabilities Perspective and from newly introduced NEBIC theory by Wheeler, we know that only IT resources cannot deliver customer value but good configuration of those resources can guarantee customer value by choosing the right emerging technology, grasping the right economic opportunities through business innovation and growth. We found evidences in literature that SOA (Service Oriented Architecture) is a promising emerging technology which can deliver the desired economic opportunity through modularity, flexibility and loose-coupling. SOA can also help firms to connect in network which can open a new window of opportunity to collaborate in innovation and right kind of outsourcing. There are many articles and research reports indicates that failure rate in outsourcing is very high but at the same time research indicates that successful outsourcing projects adds tangible and intangible benefits to the service consumer. Business executives and policy makers in the west should not afraid of outsourcing but they should choose the right strategy through the use of emerging technology to significantly reduce the failure rate in outsourcing.Keywords: Absorptive capacity, Dynamic Capability, Netenabled business innovation cycle, Service oriented architecture.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1411694 The Impact of Corporate Governance Regulation in the Nigerian Banking Sector
Authors: Simisola I. Akintoye, Sunday K. Iyaniwura
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Recent global corporate failures have called for increase in the need to regulate corporate governance across the world. In Nigeria, the impact of corporate governance regulation in the banking sector has reached epidemic levels contributing to the country’s economic depression. This study critically evaluates Nigeria’s corporate governance regime and explores how weak regulation has impacted on the banking sector. By adopting a socio legal methodology, the study analyses both theoretical and empirical works from a socio-scientific point of view to examine the role of Nigeria’s legal, cultural and social arrangements in corporate governance regulation. The study reveals that Nigeria’s institutional arrangement has contributed to its weak system of corporate governance regulation with adverse effects on the banking sector. The research mainly impacts on current global corporate governance literature in sub-Saharan Africa by contributing to knowledge of the peculiarities of corporate governance regulation in different institutional jurisdictions. The particular focus on emerging economies such as Nigeria expands on the need for countries to develop a bespoke system of corporate governance regulation that takes into consideration the peculiarities of individual countries devoid of external influence.
Keywords: Banks, corporate governance, emerging economies, Nigeria.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1640693 Thermal Securing of Electrical Contacts inside Oil Power Transformers
Authors: Ioan Rusu
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In the operation of power transformers of 110 kV/MV from substations, these are traveled by fault current resulting from MV line damage. Defect electrical contacts are heated when they are travelled from fault currents. In the case of high temperatures when 135 °C is reached, the electrical insulating oil in the vicinity of the electrical faults comes into contact with these contacts releases gases, and activates the electrical protection. To avoid auto-flammability of electro-insulating oil, we designed a security system thermal of electrical contact defects by pouring fire-resistant polyurethane foam, mastic or mortar fire inside a cardboard electro-insulating cylinder. From practical experience, in the exploitation of power transformers of 110 kV/MT in oil electro-insulating were recorded some passing disconnecting commanded by the gas protection at internal defects. In normal operation and in the optimal load, nominal currents do not require thermal secure contacts inside electrical transformers, contacts are made at the fabrication according to the projects or to repair by solder. In the case of external short circuits close to the substation, the contacts inside electrical transformers, even if they are well made in sizes of Rcontact = 10‑6 Ω, are subjected to short-circuit currents of the order of 10 kA-20 kA which lead to the dissipation of some significant second-order electric powers, 100 W-400 W, on contact. At some internal or external factors which action on electrical contacts, including electrodynamic efforts at short-circuits, these factors could be degraded over time to values in the range of 10-4 Ω to 10-5 Ω and if the action time of protection is great, on the order of seconds, power dissipation on electrical contacts achieve high values of 1,0 kW to 40,0 kW. This power leads to strong local heating, hundreds of degrees Celsius and can initiate self-ignition and burning oil in the vicinity of electro-insulating contacts with action the gas relay. Degradation of electrical contacts inside power transformers may not be limited for the duration of their operation. In order to avoid oil burn with gas release near electrical contacts, at short-circuit currents 10 kA-20 kA, we have outlined the following solutions: covering electrical contacts in fireproof materials that would avoid direct burn oil at short circuit and transmission of heat from electrical contact along the conductors with heat dissipation gradually over time, in a large volume of cooling. Flame retardant materials are: polyurethane foam, mastic, cement (concrete). In the normal condition of operation of transformer, insulating of conductors coils is with paper and insulating oil. Ignition points of its two components respectively are approximated: 135 °C heat for oil and 200 0C for paper. In the case of a faulty electrical contact, about 10-3 Ω, at short-circuit; the temperature can reach for a short time, a value of 300 °C-400 °C, which ignite the paper and also the oil. By burning oil, there are local gases that disconnect the power transformer. Securing thermal electrical contacts inside the transformer, in cardboard tube with polyurethane foams, mastik or cement, ensures avoiding gas release and also gas protection working.
Keywords: Power transformer, oil insulatation, electric contacts, gases, gas relay.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 648692 A Descriptive Study on Syrian Entrepreneurs in Turkey
Authors: Rudainah Alkhazam, Özlem Yaşar Uğurlu
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Immigrant entrepreneurship arises from the start of entrepreneurial activity by immigrants in the country they relocate to. The future prosperity and stability of the refugee-hosting countries depends on the mutual social and economic benefits between the residents and the refugees. Syrian refugees and workers in host countries necessitate efforts to assist their residents and refugees in meeting their daily needs, contributing lawfully to local and possibly regional economies through trade, and instilling hope in their future. This study investigates the effects of Syrian refugee entrepreneurs on host communities' business sectors, focusing on Turkey. Specifically, we examine entrepreneurship in general and its role in the country's economy. Because Turkey is the most popular resettlement destination for Syrian refugees, this study will shed light on the challenges of successful migrant entrepreneurship in Turkey and their role in the business sector. The research relies on a mixed-method approach which helps identify recurring themes, favorable results, and conflicting results across methods, allowing us to draw accurate conclusions. The study will adopt a quantitative method in collecting numerical data from Syrian refugees in Turkey. The self-administered survey would be translated into Arabic to ensure that the respondents understood the questions and possible replies. The research will use survey questionnaires to gather the majority of the data. These surveys would have closed-ended questions with nominal ratio and Likert scales. The data will be analyzed using linear regression and the Statistical Package for Social Sciences (SPSS) to ascertain the role of Syrian entrepreneurs in the business sectors of Turkey. The research will use the findings to make future recommendations. Syrian entrepreneurs, among the migrant entrepreneurs, contribute to the labor market, the majority of whom are young people. This research noted the significant participation of Syrian immigrant women in the entrepreneurship sector. The previous experience of Syrians in the field of trade and running their own business plays a vital role in the success of their business in the host countries. The study shows that Syrian entrepreneurs could integrate effectively into the various Turkish business sectors and could rely on themselves, open and manage their projects, and market them in the Turkish market. Syrian entrepreneurs consider that the investment and labor laws, commercial arrangements, and facilities for obtaining financial resources in Turkey need to be more flexible and available to immigrant entrepreneurs.
Keywords: Entrepreneurship, immigration, Syrian, Turkey, refugees, investors, socio-economic benefits, unemployment.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 386691 Application of Activity-Based Costing Management System by Key Success Paths to Promote the Competitive Advantages and Operation Performance
Authors: Mei-Fang Wu, Shu-Li Wang, Feng-Tsung Cheng
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Highly developed technology and highly competitive global market highlight the important role of competitive advantages and operation performances in sustainable company operation. Activity-Based Costing (ABC) provides accurate operation cost and operation performance information. Rich literatures provide relevant research with cases study on Activity-Based Costing application, but the research on cause relationship between key success factors and its specific outcome, such as profitability or share market are few. These relationships provide the ways to handle the key success factors to achieve the specific outcomes for ensuring to promote the competitive advantages and operation performances. The main purposes of this research are exploring the key success paths by Key Success Paths approach which will lead the ways to apply Activity-Base Costing. The Key Success Paths is the innovative method which is exploring the cause relationships and explaining what are the effects of key success factors to specific outcomes of Activity-Based Costing implementation. The cause relationships between key success factors and successful specific outcomes are Key Success Paths (KSPs). KSPs are the guidelines to lead the cost management strategies to achieve the goals of competitive advantages and operation performances. The research findings indicate that good management system design may affect the well outcomes of Activity-Based Costing application and achieve to outstanding competitive advantage, operating performance and profitability as well by KSPs exploration.Keywords: Activity-Based Costing, Key success factors, Key success paths approach, Key success paths, Key failure paths.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1545690 Effects of Crushed Waste Aggregate from the Manufacture of Clay Bricks on Rendering Cement Mortar Performance
Authors: Benmalek M. Larbi, R. Harbi, S. Boukor
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This paper reports an experimental work that aimed to investigate the effects of clay brick waste, as part of fine aggregate, on rendering mortar performance. The brick, in crushed form, was from a local brick manufacturer that was rejected due to being of-standard. It was used to replace 33.33 %, 50 %, 66.66 % and 100 % by weight of the quarry sand in mortar. Effects of the brick replacement on the mortar key properties intended for wall plastering were investigated; these are workability, compressive strength, flexural strength, linear shrinkage, water absorption by total immersion and by capillary suction. The results showed that as the brick replacement level increased, the mortar workability reduced. The linear shrinkage increases over time and decreases with the introduction of brick waste. The compressive and flexural strengths decrease with the increase of brick waste because of their great water absorption.
Keywords: Clay brick waste, mortar, properties, quarry sand.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1961689 Design Improvement of Dental Implant-Based on Bone Remodelling
Authors: Solehuddin Shuib, Koay Boon Aik, Zainul Ahmad Rajion
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There are many types of mechanical failure on the dental implant. In this project, the failure that needs to take into consideration is the bone resorption on the dental implant. Human bone has its ability to remodel after the implantation. As the dental implant is installed into the bone, the bone will detect and change the bone structure to achieve new biomechanical environment. This phenomenon is known as bone remodeling. The objective of the project is to improve the performance of dental implant by using different types of design. These designs are used to analyze and predict the failure of the dental implant by using finite element analysis (FEA) namely ANSYS. The bone is assumed to be fully attached to the implant or cement. Hence, results are then compared with other researchers. The results were presented in the form of Von Mises stress, normal stress, shear stress analysis, and displacement. The selected design will be analyzed further based on a theoretical calculation of bone remodeling on the dental implant. The results have shown that the design constructed passed the failure analysis. Therefore, the selected design is proven to have a stable performance at the recovery stage.Keywords: Dental implant, FEA, bone remodeling, osseointegration.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1054688 Resources and Strategies towards the Development of a Sustainable Construction Materials Industry in Botswana
Authors: G. Malumbela, E. U. Masuku
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The economy of Botswana has increased extensively since its independence. In contrast to this increase, the construction industry which is one of the key indicators of a developing nation continues to be highly dependent on imported building material products from the neighbouring countries of South Africa, Namibia, Zimbabwe, and Zambia. Only two companies in the country currently blend cement. Even then, the overwhelming majority of raw materials used in the blends are imported. Furthermore, there are no glass manufacturers in Botswana. The ceramic industry is limited to the manufacture of clay bricks notwithstanding a few studios on crockery and sanitary ware which nonetheless use imported clay. This paper presents natural resources and industrial waste products in Botswana that can be used for the development of sustainable building materials. It also investigates at the distribution and cost of other widely used building materials in the country. Finally, the present paper looks at projects and national strategies aimed at a country-wide development of a sustainable building materials industry together with their successes and hitches.Keywords: Botswana construction industry, construction materials, natural resources, sustainable materials.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1965687 Adoption of Appropriate and Cost Effective Technologies in Housing: Indian Experience
Authors: A. K. Jain, M. C. Paliwal
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Construction cost in India is increasing at around 50 per cent over the average inflation levels. It have registered increase of up to 15 per cent every year, primarily due to cost of basic building materials such as steel, cement, bricks, timber and other inputs as well as cost of labour. As a result, the cost of construction using conventional building materials and construction is becoming beyond the affordable limits particularly for low-income groups of population as well as a large cross section of the middle - income groups. Therefore, there is a need to adopt cost-effective construction methods either by up-gradation of traditional technologies using local resources or applying modern construction materials and techniques with efficient inputs leading to economic solutions. This has become the most relevant aspect in the context of the large volume of housing to be constructed in both rural and urban areas and the consideration of limitations in the availability of resources such as building materials and finance. This paper makes an overview of the housing status in India and adoption of appropriate and cost effective technologies in the country.Keywords: Appropriate, Cost Effective, Ekra, Five year plan, Poverty
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 4975686 Etiquette Learning and Public Speaking: Early Etiquette Learning and Its Impact on Higher Education and Working Professionals
Authors: Simran Ballani
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The purpose of this paper is to call education professionals to implement etiquette and public speaking skills for preschoolers, primary, middle and higher school students. In this paper the author aims to present importance of etiquette learning and public speaking curriculum for preschoolers, reflect on experiences from implementation of the curriculum and discuss the effect of the said implementation on higher education/global job market. Author’s aim to introduce this curriculum was to provide children with innovative learning and all around development. This training of soft skills at kindergarten level can have a long term effect on their social behaviors which in turn can contribute to professional success once they are ready for campus recruitment/global job markets. Additionally, if preschoolers learn polite, appropriate behavior at early age, it will enable them to become more socially attentive and display good manners as an adult. It is easier to nurture these skills in a child rather than changing bad manners at adulthood. Preschool/Kindergarten education can provide the platform for children to learn these crucial soft skills irrespective of the ethnicity, economic or social background they come from. These skills developed at such early years can go a long way to shape them into better and confident individuals. Unfortunately, accessibility of the etiquette learning and public speaking skill education is not standardized in pre-primary or primary level and most of the time embedding into the kindergarten curriculum is next to nil. All young children should be provided with equal opportunity to learn these soft skills which are essential for finding their place in job market.
Keywords: Etiquette learning, public speaking, preschoolers, overall child development, early childhood interventions, soft skills.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 999685 Characterization and Behavior of Level and Flow Transmitters Available on the Market
Authors: V. A. C. Vale, E. T. L. Cöuras Ford
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In view of the requirements of the current industrial processes, the instrumentation plays a critical role. In this context, this work aims to raise some the operating characteristics of the level and flow transmitters, in addition to observing their similarities and possible limitations configurations.Keywords: Flow, level, instrumentation, configurations of meters, method of choice of the meters, instrumentation in the industrial processes.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1410684 A Methodological Test to Study the Concrete Workability with the Fractal Model
Authors: F. Achouri, K. Chouicha
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The main parameters affecting the workability are the water content, particle size, and the total surface of the grains, as long as the mixing water begins by wetting the surface of the grains and then fills the voids between the grains to form entrapped water, the quantity of water remaining is called free water. The aim of this study is to undertake a fractal approach through the relationship between the concrete formulation parameters and workability. To develop this approach a series of concrete taken from the literature was investigated by varying formulation parameters such as G/S, the quantity of cement C and the quantity of water W. We also call another model as the model of water layer thickness and model of paste layer thickness to judge their relevance, hence the following results: the relevance of the water layer thickness model is considered as a relevant when there is a variation in the water quantity. The model of the paste layer thickness is only applicable if we considered that the paste is made with the grain value Dmax = 2.85: value from which we see a stability of the model.Keywords: Concrete, fractal method, paste layer thickness, water layer thickness, workability.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1636683 Food Security in Nigeria: An Examination of Food Availability and Accessibility in Nigeria
Authors: Chimaobi Valentine Okolo, Chizoba Obidigbo
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As a basic physiology need, threat to sufficient food production is threat to human survival. Food security has been an issue that has gained global concern. This paper looks at the food security in Nigeria by assessing the availability of food and accessibility of the available food. The paper employed multiple linear regression technique and graphic trends of growth rates of relevant variables to show the situation of food security in Nigeria. Results of the tests revealed that population growth rate was higher than the growth rate of food availability in Nigeria for the earlier period of the study. Commercial bank credit to agricultural sector, foreign exchange utilization for food and the Agricultural Credit Guarantee Scheme Fund (ACGSF) contributed significantly to food availability in Nigeria. Food prices grew at a faster rate than the average income level, making it difficult to access sufficient food. It implies that prior to the year 2012; there was insufficient food to feed the Nigerian populace. However, continued credit to the food and agricultural sector will ensure sustained and sufficient production of food in Nigeria. Microfinance banks should make sufficient credit available to smallholder farmer. Government should further control and subsidize the rising price of food to make it more accessible by the people.Keywords: Food security, food availability and food accessibility.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 6143682 IPO Price Performance and Signaling
Authors: Chih-Hsiang Chang, I-Fan Ho
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This study examines the credibility of the signaling as explanation for IPO initial underpricing. Findings reveal the initial underpricing and the long-term underperformance of IPOs in Taiwan. However, we only find weak support for signaling as explanation of IPO underpricing.
Keywords: Signaling, IPO initial underpricing, IPO long-term underperformance, Taiwan’s stock market.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2475681 Bio Fuel Production from Waste of Starting Dates in South Algeria
Authors: Insaf Mehani, Ahmed Boulal, Bachir Bouchekima
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Renewable energy, including bio energy are an alternative to fossil fuel depletion and a way to fight against the harmful effects of climate change. It is possible to develop common dates of low commercial value, and put on the local and international market a new generation of products with high added values such as bio ethanol. Besides its use in chemical synthesis, bio ethanol can be blended with gasoline to produce a clean fuel while improving the octane.
Keywords: Bio energy, dates, bio ethanol.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2298680 Feasibility Study on the Use of HEMS for Thermal Comfort and Energy Saving in Japanese Residential Buildings
Authors: K. C. Rajan, H. B. Rijal, Kazui Yoshida, Masanori Shukuya
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The electricity consumption in the Japanese household sector has increased with higher rate than that of other sectors. This may be because of aging and information oriented society that requires more electrical appliances to make the life better and easier, under this circumstances, energy saving is one of the essential necessity in Japanese society. To understand the way of energy use and demand response of the residential occupants, it is important to understand the structure of energy used. Home Energy Management System (HEMS) may be used for understanding the pattern and the structure of energy used. HEMS is a visualization system of the energy usage by connecting the electrical equipment in the home and thereby automatically control the energy use in each device, so that the energy saving is achieved. Therefore, the HEMS can provide with the easiest way to understand the structure of energy use. The HEMS has entered the mainstream of the Japanese market. The objective of this study is to understand the pattern of energy saving and cost saving in different regions including Japan during HEMS use. To observe thermal comfort level of HEMS managed residential buildings in Japan, the field survey was made and altogether, 1534 votes from 37 occupants related to thermal comfort, occupants’ behaviors and clothing insulation were collected and analyzed. According to the result obtained, approximately 17.9% energy saving and 8.9% cost saving is possible if HEMS is applied effectively. We found the thermal sensation and overall comfort level of the occupants is high in the studied buildings. The occupants residing in those HEMS buildings are satisfied with the thermal environment and they have accepted it. Our study concluded that the significant reduction in Japanese residential energy use can be achieved by the proper utilization of the HEMS. Better thermal comfort is also possible with the use of HEMS if energy use is managed in a rationally effective manner.
Keywords: Energy reduction, thermal comfort, HEMS market, thermal environment.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1459679 Arabic Literature as a Tool for Educational Transformation in Nigeria
Authors: Abdulfatah A Raji
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This paper started with the definitions of literature, Arabic literature, transformation and went further to highlight the components of educational transformation. The general history of Arabic literature was discussed with focus on how it undergoes some transformations from pre-Islamic period through Quranic era, Abbasid literature to renaissance period in which the modernization of Arabic literature started in Egypt. It also traces the spread of Arabic literature in Nigeria from the pre-colonial era during the Kanuri rulers to Jihad of Usman Dan Fodio and the development of literature which manifested to the Teacher’s Colleges and Bayero University in Northern Nigeria. Also, the establishment of primary and post-primary schools by Muslim organizations in many cities and towns of the Western part of Nigeria. Literary criticism was also discussed in line with Arabic literature. Poetry work of eminent poets were cited to show its importance in line with educational transformation in Nigerian literature and lessons from the cited Arabic poetry works were also highlighted to include: motivation to behave well and to tolerate others, better spirits of interaction, love and co-existence among different sexes, religion etc. All these can help in developing a better educational transformation in Nigeria which can in turn help in how to conduct researches for national development. The paper recommended compulsory Arabic literature at all levels of the nations’ educational system as well as publication of Arabic books and journals to encourage peace in this era of conflicts and further transform Nigeria’s educational system for better.Keywords: Arabic, literature, peace, development, Nigeria
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1569678 Predictive Models for Compressive Strength of High Performance Fly Ash Cement Concrete for Pavements
Authors: S. M. Gupta, Vanita Aggarwal, Som Nath Sachdeva
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The work reported through this paper is an experimental work conducted on High Performance Concrete (HPC) with super plasticizer with the aim to develop some models suitable for prediction of compressive strength of HPC mixes. In this study, the effect of varying proportions of fly ash (0% to 50% @ 10% increment) on compressive strength of high performance concrete has been evaluated. The mix designs studied were M30, M40 and M50 to compare the effect of fly ash addition on the properties of these concrete mixes. In all eighteen concrete mixes that have been designed, three were conventional concretes for three grades under discussion and fifteen were HPC with fly ash with varying percentages of fly ash. The concrete mix designing has been done in accordance with Indian standard recommended guidelines. All the concrete mixes have been studied in terms of compressive strength at 7 days, 28 days, 90 days, and 365 days. All the materials used have been kept same throughout the study to get a perfect comparison of values of results. The models for compressive strength prediction have been developed using Linear Regression method (LR), Artificial Neural Network (ANN) and Leave-One-Out Validation (LOOV) methods.
Keywords: ANN, concrete mixes, compressive strength, fly ash, high performance concrete, linear regression, strength prediction models.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2078677 Client Importance and Audit Quality under Civil Law versus Common Law Societies
Authors: Kelly Grani Yuen
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Accounting scandals and auditing frauds are perceived to be driven by aggressive companies and misrepresentation of audit reports. However, local legal systems and law enforcements may affect the services auditors provide to their ‘important’ clients. Under the civil law and common law jurisdictions, the standard setters, the government, and the regulatory bodies treat cases differently. As such, whether or not different forms of legal systems and extent of law enforcement plays an important role in auditor’s Audit Quality is a question this paper attempts to explore. The paper focuses on the investigation in Asia, where Hong Kong represents the common-law jurisdiction, while Taiwan and China represent the civil law jurisdiction. Only the ten reputable accounting firms are used in this study due to the differences in rankings and establishments of some of the small local audit firms. This will also contribute to the data collected between the years 2007-2013. By focusing on the use of multiple regression based on the dependent (Audit Quality) and independent variables (Client Importance, Law Enforcement, and Press Freedom), six different models are established. Results demonstrate that since different jurisdictions have different legal systems and market regulations, auditor’s treatment on ‘important’ clients will vary. However, with the moderators in place (law enforcement and press freedom), the relationship between client importance and audit quality may be smoothed out. With that in mind, this study contributes to local governments and standard setters’ consideration on legal reform and proper law enforcement in the market. Perhaps, with such modifications on the economic systems, collusion between companies and auditors can finally be put to a halt.
Keywords: Audit quality, client importance, jurisdiction, modified audit opinions.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1120676 Investigating the Geopolymerization Process of Aluminosilicates and Its Impact on the Compressive Strength of the Produced Geopolymers
Authors: Heba Z. Fouad, Tarek M. Madkour, Safwan A. Khedr
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This paper investigates multiple factors that impact the formation of geopolymers and their compressive strength to be utilized in construction as an environmentally-friendly material. Bentonite and Kaolinite were thermally calcinated at 750 °C to obtain Metabentonite and Metakaolinite with higher reactivity. Both source materials were activated using a solution of sodium hydroxide (NaOH). Thereafter, samples were cured at different temperatures. The samples were analyzed chemically using a host of spectroscopic techniques. The bulk density and compressive strength of the produced geopolymer pastes were studied. Findings indicate that the ratio of NaOH solution to source material affects the compressive strength, being optimal at 0.54. Moreover, controlled heat curing was proven effective to improve compressive strength. The existence of characteristic Fourier Transform Infrared Spectroscopy (FTIR) peaks at approximately 1020 cm-1 and 460 cm-1 which correspond to the asymmetric stretching vibration of Si-O-T and bending vibration of Si-O-Si, hence, confirming the formation of the target geopolymer.
Keywords: alcination of metakaolinite, compressive strength, FTIR analysis, geopolymer, green cement
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 386675 PM10 Concentration Emitted from Blasting and Crushing Processes of Limestone Mines in Saraburi Province, Thailand
Authors: Kanokrat Makkwao, Tassanee Prueksasit
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This study aimed to investigate PM10 emitted from different limestone mines in Saraburi province, Thailand. The blasting and crushing were the main processes selected for PM10 sampling. PM10 was collected in two mines including, a limestone mine for cement manufacturing (mine A) and a limestone mine for construction (mine B). The IMPACT samplers were used to collect PM10. At blasting, the points aligning with the upwind and downwind direction were assigned for the sampling. The ranges of PM10 concentrations at mine A and B were 0.267-5.592 and 0.130-0.325 mg/m³, respectively, and the concentration at blasting from mine A was significantly higher than mine B (p < 0.05). During crushing at mine A, the PM10 concentration with the range of 1.153-3.716 and 0.085-1.724 mg/m³ at crusher and piles in respectively were observed whereas the PM10 concentration measured at four sampling points in mine B, including secondary crusher, tertiary crusher, screening point, and piles, were ranged 1.032-16.529, 10.957-74.057, 0.655-4.956, and 0.169-1.699 mg/m³, respectively. The emission of PM10 concentration at the crushing units was different in the ranges depending on types of machine, its operation, dust collection and control system, and environmental conditions.
Keywords: Blasting, crushing, limestone mines, PM10 concentration.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 465674 Analysis of Sulphur-Oxidizing Bacteria Attack on Concrete Based On Waste Materials
Authors: A. Eštoková, M. Kovalčíková, A. Luptáková, A. Sičáková, M. Ondová
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Concrete durability as an important engineering property of concrete, determining the service life of concrete structures very significantly, can be threatened and even lost due to the interactions of concrete with external environment. Bio-corrosion process caused by presence and activities of microorganisms producing sulphuric acid is a special type of sulphate deterioration of concrete materials. The effects of sulphur-oxidizing bacteria Acidithiobacillus thiooxidans on various concrete samples, based on silica fume and zeolite, were investigated in laboratory during 180 days. A laboratory study was conducted to compare the performance of concrete samples in terms of the concrete deterioration influenced by the leaching of calcium and silicon compounds from the cement matrix. The changes in the elemental concentrations of calcium and silicon in both solid samples and liquid leachates were measured by using X – ray fluorescence method. Experimental studies confirmed the silica fume based concrete samples were found out to have the best performance in terms of both silicon and calcium ions leaching.
Keywords: Bio-corrosion, concrete, leaching, bacteria.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2664673 Knowledge Management in Academic: A Perspective of Academic Research Contribution to Economic Development of a Nation
Authors: Hilary J. Watsilla, Narasimha R. Vajjhala
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Information and Communication Technology (ICT) has made information access easier and affordable. Academic research has also benefited from this, with online journals and academic resource readily available by the click of a button. However, there are limited ways of assessing and controlling the quality of the academic research mostly in public institution. Nigeria is the most populous country in Africa with a significant number of universities and young population. The quality of knowledge created by academic researchers, however, needs to be evaluated due to the high number of predatory journals published by academia. The purpose of this qualitative study is to look at the knowledge creation, acquisition, and assimilation process by academic researchers in public universities in Nigeria. Qualitative research will be carried out using in-depth interviews and observations. Academic researchers will be interviewed and absorptive capacity theory will be used as the theoretical framework to guide the research. The findings from this study should help understand the impact of ICT on the knowledge creation process in academic research and to understand how ICT can affect the quality of knowledge produced by researchers. The findings from this study should help add value to the existing body of knowledge on the quality of academic research, especially in Africa where there is limited availability of quality academic research. As this study is limited to Nigerian universities, the outcome may not be generalized to other developing countries.
Keywords: Knowledge creation, academic research, knowledge management, information and communication technology, research, university.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1303672 Towards a New Era of Sustainability in the Automotive Industry: Strategic Human Resource Management and Green Technology Innovation
Authors: Reihaneh Montazeri Shatouri, Rosmini Omar, Kunio Igusa
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Although automotive industry has brought different beneficiaries to human life, it is being pointed out as one of the major cause of global air pollution which resulted in climate change, smog, green house gases (GHGs), and human diseases by many reasons. Since auto industry is one of the largest consumers of fossil fuels, the realization of green innovations is becoming a crucial choice to meet the challenges towards sustainable development. Recently, many auto manufacturers have embarked on green technology initiatives to gain a competitive advantage in the global market; however, innovative manufacturing systems and technologies can enhance operational performance only if the human resource management is in place to elicit the motivation of the employees and develop their organizational expertise. No organization can perform at peak levels unless each employee is committed to the company goals and works as an effective team member. Strategic human resource practices are the primary means by which firms can shape the skills, attitudes, and behavior of individuals to align with the business strategic objectives. This study investigates on the comprehensive approach of multiple advanced technology innovations and human resource management at Toyota Motor Corporation as the market leader of full hybrid technology in the automotive industry. Then, HRM framework of the company is described and three sets of human resource practices that support the innovation-oriented HR system, presented. Finally, a conceptual framework for innovativeness in green technology in automotive industry by applying a deliberate strategic HR management system and knowledge management with the intervening factors of organizational culture, knowledge application and knowledge sharing is proposed.
Keywords: Automotive Industry, Green Technology, Innovation, Strategic Human Resource Management
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 5259671 Analysis of Turkish Government Cultural Portal for Supporting Gastronomy Tourism
Authors: Hilmi Rafet Yüncü
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Today Internet has very important role to promote products and services all over the world. Companies and destinations in tourism industry use Internet to sell and to promote their core products to directly potential tourists. Internet technologies have redefined the relationships between tourists, tourism companies, and travel agents. The new relationship allows for accessing and tapping tourism information and services. Internet technologies ensure new opportunities to available for the tourism industry, including travel accommodation, and tourist destination organizations. Websites are important devices to the marketing of a destination. Most people make a research about the destination before arriving via internet. Governments have a considerable role in the process of marketing tourism destinations. Governments make policies and regulations; furthermore, they help to market destinations to potential tourists. Governments have a comprehensive overview of the sector to see changes in tourism market and design better policies, programs and marketing plans. At the same time, governments support developing of alternative tourism in the country with regulations and marketing tools. The aim of this study is to analyse of an Internet website of governmental tourism portal in Turkey to determine effectiveness about gastronomy tourism. The Turkish government has established a culture portal for foreign and local tourists. The Portal provides local and general information about tourism attractions of cities and Turkey. There are 81 official cities in Turkey and all these cities are conducted to analyse to determine how effective marketing is done by Turkish Government in the manner of gastronomy tourism. A content analysis will be conducted to Internet website of the portal with food content, recipes and gastronomic feature of cities.Keywords: Content analysis, culture portal, gastronomy tourism, Turkey.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1443670 The Feasibility of Using Milled Glass Wastes in Concrete to Resist Freezing-Thawing Action
Authors: Raed Abendeh, Mousa Bani Baker, Zaydoun Abu Salem, Heham Ahmad
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The using of waste materials in the construction industry can reduce the dependence on the natural aggregates which are going at the end to deplete. The glass waste is generated in a huge amount which can make one of its disposals in concrete industry effective not only as a green solution but also as an advantage to enhance the performance of mechanical properties and durability of concrete. This article reports the performance of concrete specimens containing different percentages of milled glass waste as a partial replacement of cement (Powder), when they are subject to cycles of freezing and thawing. The tests were conducted on 75-mm cubes and 75 x 75 x 300-mm prisms. Compressive strength based on laboratory testing and non-destructive ultrasonic pulse velocity test were performed during the action of freezing-thawing cycles (F/T). The results revealed that the incorporation of glass waste in concrete mixtures is not only feasible but also showed generally better strength and durability performance than control concrete mixture. It may be said that the recycling of waste glass in concrete mixes is not only a disposal way, but also it can be an exploitation in concrete industry.Keywords: Durability, glass waste, freeze-thaw cycles, nondestructive test.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2675669 Cluster Analysis of Retailers’ Benefits from Their Cooperation with Manufacturers: Business Models Perspective
Authors: M. K. Witek-Hajduk, T. M. Napiórkowski
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A number of studies discussed the topic of benefits of retailers-manufacturers cooperation and coopetition. However, there are only few publications focused on the benefits of cooperation and coopetition between retailers and their suppliers of durable consumer goods; especially in the context of business model of cooperating partners. This paper aims to provide a clustering approach to segment retailers selling consumer durables according to the benefits they obtain from their cooperation with key manufacturers and differentiate the said retailers’ in term of the business models of cooperating partners. For the purpose of the study, a survey (with a CATI method) collected data on 603 consumer durables retailers present on the Polish market. Retailers are clustered both, with hierarchical and non-hierarchical methods. Five distinctive groups of consumer durables’ retailers are (based on the studied benefits) identified using the two-stage clustering approach. The clusters are then characterized with a set of exogenous variables, key of which are business models employed by the retailer and its partnering key manufacturer. The paper finds that the a combination of a medium sized retailer classified as an Integrator with a chiefly domestic capital and a manufacturer categorized as a Market Player will yield the highest benefits. On the other side of the spectrum is medium sized Distributor retailer with solely domestic capital – in this case, the business model of the cooperating manufactrer appears to be irreleveant. This paper is the one of the first empirical study using cluster analysis on primary data that defines the types of cooperation between consumer durables’ retailers and manufacturers – their key suppliers. The analysis integrates a perspective of both retailers’ and manufacturers’ business models and matches them with individual and joint benefits.
Keywords: Business model, cooperation, cluster analysis, retailer-manufacturer relationships.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1122668 Energy Policy in Nigeria: Prospects and Challenges
Authors: N. Garba, A. Adamu, A. I. Augie
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Energy is the major force that drives any country`s socio-economic development. Without electricity, the country could be at risk of losing many potential investors. As such, good policy implementation could play a significant role in harnessing all the available energy resources. Nigeria has the prospects of meeting its energy demand and supply if there are good policies and proper implementation of them. The current energy supply needs to improve in order to meet the present and future demand. Sustainable energy development is the way forward. Renewable energy plays a significant role in socio-economic development of any country. Nigeria is a country blessed with abundant natural resources such as, solar radiation for solar power, water for hydropower, wind for wind power, and biomass from both plants and animal’s waste. Both conventional energy (fossil fuel) and unconventional energy (renewable) could be harmonized like in the case of energy mix or biofuels. Biofuels like biodiesel could be produced from biomass and combined with petro-diesel in different ratios. All these can be achieved if good policy is in place. The challenges could be well overcome with good policy, masses awareness, technological knowledge and other incentives that can attract investors in Nigerian energy sector.
Keywords: Nigeria, renewable energy, Renewable Energy and Efficiency Partnership, Rural Electrification Agency, International Renewable Energy Agency, ECOWAS, Energy Commission of Nigeria
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 643667 Physicochemical Parameters and Economic Evaluation of Bio Ethanol Produced from Waste of Starting Dates in South Algeria
Authors: Insaf Mehani, Bachir Bouchekima
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The fight against climate change and the replacement of fossil energies nearing exhaustion gradually emerge as major societal and economic challenges. It is possible to develop common dates of low commercial value, and put on the local and international market a new generation of products with high added values such as bio ethanol. Besides its use in chemical synthesis, bio ethanol can be blended with gasoline to produce a clean fuel while improving the octane.
Keywords: Bio energy, waste dates, bio ethanol.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1828666 Voltage Stability Margin-Based Approach for Placement of Distributed Generators in Power Systems
Authors: Oludamilare Bode Adewuyi, Yanxia Sun, Isaiah Gbadegesin Adebayo
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Voltage stability analysis is crucial to the reliable and economic operation of power systems. The power system of developing nations is more susceptible to failures due to the continuously increasing load demand which is not matched with generation increase and efficient transmission infrastructures. Thus, most power systems are heavily stressed and the planning of extra generation from distributed generation sources needs to be efficiently done so as to ensure the security of the power system. In this paper, the performance of a relatively different approach using line voltage stability margin indicator, which has proven to have better accuracy, has been presented and compared with a conventional line voltage stability index for distributed generators (DGs) siting using the Nigerian 28 bus system. Critical Boundary Index (CBI) for voltage stability margin estimation was deployed to identify suitable locations for DG placement and the performance was compared with DG placement using Novel Line Stability Index (NLSI) approach. From the simulation results, both CBI and NLSI agreed greatly on suitable locations for DG on the test system; while CBI identified bus 18 as the most suitable at system overload, NLSI identified bus 8 to be the most suitable. Considering the effect of the DG placement at the selected buses on the voltage magnitude profile, the result shows that the DG placed on bus 18 identified by CBI improved the performance of the power system better.
Keywords: Voltage stability analysis, voltage collapse, voltage stability index, distributed generation.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 458