Search results for: soil and groundwater quality management

Authors: Silvius Stanciu

Abstract:

Romanian food products sold on European markets have been accused of several non-conformities of quality and safety. Most products incriminated last period were those of animal origin, especially meat and meat products. The study proposed an analysis of the notifications made by network members through Rapid Alert System for Food and Feed on products originating in Romania. As a source of information, the Rapid Alert System portal and the official communications of the National Sanitary Veterinary and Food Safety Authority were used. The research results showed that nearly a quarter of network notifications were rejected and were withdrawn by the European Authority. Although national authorities present these issues as success stories of national quality policies, the large number of notifications related to the volume of exported products is worrying. The paper is of practical and applicative importance for both the business environment and the academic environment, laying the basis for a wider research on the quality differences between Romanian and imported products.

Keywords: Food, quality, Rapid Alert System for Food and Feed, RASFF, Romania.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1012

Authors: Elham Lashkari, Mehrshad Khalaj

Abstract:

Rapid enlargement and physical development of cities have facilitated the emergence of a number of city life crises and decrease of environment quality. Subsequently, the need for noticing the concept of quality and its improvement in urban environments, besides quantitative issues, is obviously recognized. In the domain of urban ideas the importance of taking these issues into consideration is obvious not only in accordance to sustainable development concepts and improvement of public environment quality, but also in the enhancement of social and behavioral models. The major concern of present article is to study the nature of urban environment quality in urban development plans, which is important not only in the concept and the aim of projects but also in their execution procedure. As a result, this paper is going to utilize planning capacities caused by environmental virtues in the planning procedure of Moft Abad neighborhood. Thus, at the first step, applying the Analytical Hierarchy Process (AHP), it has assessed quantitative environmental issues. The present conditions of Moft Abad state that “the neighborhood is generally suffering from the lack of qualitative parameters, and the previously formed planning procedures could not take the sustainable and developmental paths which are aimed at environment quality virtues." The diminution of economical and environmental virtues has resulted in the diminution of residential and social virtues. Therefore, in order to enhance the environment quality in Moft Abad, the present paper has tried to supply the subject plans in order to make a safe, healthy, and lively neighborhood.

Keywords: Urban Environment Quality, Neighborhood Plan, Urban Development Plan, Analytical Hierarchy Process (AHP)

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2087

Authors: Madhuri Khambete, Madhuri Joshi

Abstract:

Quality evaluation of an image is an important task in image processing applications. In case of image compression, quality of decompressed image is also the criterion for evaluation of given coding scheme. In the process of compression -decompression various artifacts such as blocking artifacts, blur artifact, ringing or edge artifact are observed. However quantification of these artifacts is a difficult task. We propose here novel method to quantify blur and ringing artifact in an image.

Keywords: Blur, Compression, Objective Quality assessment, Ringing artifact.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 4853

Authors: Kwok Tak Kit

Abstract:

Combating climate change is becoming a hot topic in various sectors. Building construction and infrastructure sectors contributed a significant proportion of waste and greenhouse gas (GHG) emissions in the environment of different countries and cities. However, there is little research on the micro-level of waste management, “building construction material wastage management,” and fewer reviews about regulatory control in the building construction sector. This paper focuses on the potentialities and importance of material wastage management and reviews the deficiencies of the current standard to take into account the reduction of material wastage in a systematic and quantitative approach.

Keywords: Quantitative measurement, material wastage management plan, waste management, uncalculated waste, circular economy.

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

Authors: E. S. Fraser, G. P. A. G. van Zijl

Abstract:

In many buildings we rely on large footings to offer structural stability. Designers often compensate for the lack of knowledge available with regard to foundation-soil interaction by furnishing structures with overly large footings. This may lead to a significant increase in building expenditures if many large foundations are present. This paper describes the interface material law that governs the behavior along the contact surface of adjacent materials, and the behavior of a large foundation under ultimate limit loading. A case study is chosen that represents a common foundation-soil system frequently used in general practice and therefore relevant to other structures. Investigations include compressing versus uplifting wind forces, alterations to the foundation size and subgrade compositions, the role of the slab stiffness and presence and the effect of commonly used structural joints and connections. These investigations aim to provide the reader with an objective design approach, efficiently preventing structural instability.

Keywords: Computational investigation of footing rotation.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1603

Authors: Christina G. Siontorou

Abstract:

This paper presents an integrated knowledge-based approach to multi-scale modeling of aquatic systems, with a view to enhancing predictive power and aiding environmental management and policy-making. The basic phases of this approach have been exemplified in the case of a bay in Saronicos Gulf (Attiki, Greece). The results showed a significant problem with rising phytoplankton blooms linked to excessive microbial growth, arisen mostly due to increased nitrogen inflows; therefore, the nitrification/denitrification processes of the benthic and water column sub-systems have provided the quality variables to be monitored for assessing environmental status. It is thereby demonstrated that the proposed approach facilitates modeling choices and implementation option decisions, while it provides substantial support for knowledge and experience capitalization in long-term water management.

Keywords: Aquatic ecosystem, integrated modeling, multi-scale modeling, ontological platform.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2329

Authors: Parvinder S. Sandhu, Harpreet Kaur, Amanpreet Singh

Abstract:

Automatic reusability appraisal is helpful in evaluating the quality of developed or developing reusable software components and in identification of reusable components from existing legacy systems; that can save cost of developing the software from scratch. But the issue of how to identify reusable components from existing systems has remained relatively unexplored. In this research work, structural attributes of software components are explored using software metrics and quality of the software is inferred by different Neural Network based approaches, taking the metric values as input. The calculated reusability value enables to identify a good quality code automatically. It is found that the reusability value determined is close to the manual analysis used to be performed by the programmers or repository managers. So, the developed system can be used to enhance the productivity and quality of software development.

Keywords: Neural Network, Software Reusability, Software Metric, Accuracy, MAE, RMSE.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2081

Authors: Mohammadi K., Ghalavand A., Aghaalikhani M., Eskandari M.

Abstract:

In order to increase in chickpea quality and agroecosystem sustainability, field experiments were carried out in 2007 and 2008 growing seasons. In this research the effects of different organic, chemical and biological fertilizers were investigated on grain yield and quality of chickpea. Experimental units were arranged in split-split plots based on randomized complete blocks with three replications. The highest amounts of yield and yield components were obtained in G1×N5 interaction. Significant increasing of N, P, K, Fe and Mg content in leaves and grains emphasized on superiority of mentioned treatment because each one of these nutrients has an approved role in chlorophyll synthesis and photosynthesis ability of the crop. The combined application of compost, farmyard manure and chemical phosphorus (N5) had the best grain quality due to high protein, starch and total sugar contents, low crude fiber and reduced cooking time.

Keywords: Agroecosystem, sustainability, chickpea, naturalresources.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1660

Authors: Carlo Bruni, Francesco Delli Priscoli, Giorgio Koch, Ilaria Marchetti

Abstract:

This paper proposes an innovative approach for the Connection Admission Control (CAC) problem. Starting from an abstract network modelling, the CAC problem is formulated in a technology independent fashion allowing the proposed concepts to be applied to any wireless and wired domain. The proposed CAC is decoupled from the other Resource Management procedures, but cooperates with them in order to guarantee the desired QoS requirements. Moreover, it is based on suitable performance measurements which, by using proper predictors, allow to forecast the domain dynamics in the next future. Finally, the proposed CAC control scheme is based on a feedback loop aiming at maximizing a suitable performance index accounting for the domain throughput, whilst respecting a set of constraints accounting for the QoS requirements.

Keywords: Network Management, Quality of Service (QoS) requirements, Optimal Control.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2288

Authors: Ahmad Z., Othman S. Z., Md Yunus B., Mohamed A.

Abstract:

According to the masonry standard the compressive strength is basically dependent on factors such as the mortar strength and the relative values of unit and mortar strength. However interlocking brick has none or less use of mortar. Therefore there is a need to investigate the behavior of masonry walls using interlocking bricks. In this study a series of tests have been conducted; physical properties and compressive strength of brick units and masonry walls were constructed from interlocking bricks and tested under constant vertical load at different eccentricities. The purpose of the experimental investigations is to obtain the force displacement curves, analyze the behavior of masonry walls. The results showed that the brick is categorized as common brick (BS 3921:1985) and severe weathering grade (ASTM C62). The maximum compressive stress of interlocking brick wall is 3.6 N/mm2 and fulfilled the requirement of standard for residential building.

Keywords: Interlocking brick, soil-cement brick, masonry wall, compressive strength, eccentricities

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 6208

Authors: Alireza Shirvani, Shadi Ebrahimi Mehrabani

Abstract:

In this competitive age, one of the key tools of most successful organizations is knowledge management. Today some organizations measure their current knowledge and use it as an indicator for rating the organization on their reports. Noting that the universities and colleges of medical science have a great role in public health of societies, their access to newest scientific research and the establishment of organizational knowledge management systems is very important. In order to explore the Application of Knowledge Management Factors, a national study was undertaken. The main purpose of this study was to find the rate of the application of knowledge management factors and some ways to establish more application of knowledge management system in Esfahan University-s Medical College (EUMC). Esfahan is the second largest city after Tehran, the capital city of Iran, and the EUMC is the biggest medical college in Esfahan. To rate the application of knowledge management, this study uses a quantitative research methodology based on Probst, Raub and Romhardt model of knowledge management. A group of 267 faculty members and staff of the EUMC were asked via questionnaire. Finding showed that the rate of the application of knowledge management factors in EUMC have been lower than average. As a result, an interview with ten faculty members conducted to find the guidelines to establish more applications of knowledge management system in EUMC.

Keywords: Knowledge, knowledge management, knowledge management factors.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1468

Authors: Nga T.T. Mai, Emilía Martinsdóttir, Kolbrún Sveinsdóttir, Gudrun Olafsdóttir, Sigurjón Arason

Abstract:

Atlantic herring (Clupea harengus) is an important commercial fish and shows to be more and more demanded for human consumption. Therefore, it is very important to find good methods for monitoring the freshness of the fish in order to keep it in the best quality for human consumption. In this study, the fish was stored in ice up to 2 weeks. Quality changes during storage were assessed by the Quality Index Method (QIM), quantitative descriptive analysis (QDA) and Torry scheme, by texture measurements: puncture tests and Texture Profile Analysis (TPA) tests on texture analyzer TA.XT2i, and by electronic nose (e-nose) measurements using FreshSense instrument. Storage time of herring in ice could be estimated by QIM with ± 2 days using 5 herring per lot. No correlation between instrumental texture parameters and storage time or between sensory and instrumental texture variables was found. E-nose measurements could be use to detect the onset of spoilage.

Keywords: Herring, Quality Index Method (QIM), freshness, storage time.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1650

Authors: D. Jayalakshmi, S. Bhosale

Abstract:

This paper, in its first part, presents the state-of-the-art literature of design approaches for geosynthetic reinforced unpaved roads. The literature starting since 1970 and the critical appraisal of flexible pavement design by Giroud and Han (2004) and Jonathan Fannin (2006) is presented. The design example is illustrated for Indian conditions. The example emphasizes the results computed by Giroud and Han's (2004) design method with the Indian road congress guidelines by IRC SP 72 -2015. The input data considered are related to the subgrade soil condition of Maharashtra State in India. The unified soil classification of the subgrade soil is inorganic clay with high plasticity (CH), which is expansive with a California bearing ratio (CBR) of 2% to 3%. The example exhibits the unreinforced case and geotextile as reinforcement by varying the rut depth from 25 mm to 100 mm. The present result reveals the base thickness for the unreinforced case from the IRC design catalogs is in good agreement with Giroud and Han (2004) approach for a range of 75 mm to 100 mm rut depth. Since Giroud and Han (2004) method is applicable for both reinforced and unreinforced cases, for the same data with appropriate Nc factor, for the same rut depth, the base thickness for the reinforced case has arrived for the Indian condition. From this trial, for the CBR of 2%, the base thickness reduction due to geotextile inclusion is 35%. For the CBR range of 2% to 5% with different stiffness in geosynthetics, the reduction in base course thickness will be evaluated, and the validation will be executed by the full-scale accelerated pavement testing set up at the College of Engineering Pune (COE), India.

Keywords: Base thickness, design approach, equation, full scale accelerated pavement set up, Indian condition.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 655

Authors: Yu Yuan, David Feng, Yu-Zhuo Zhong

Abstract:

Ringing effect is one of the most annoying visual artifacts in digital video. It is a significant factor of subjective quality deterioration. However, there is a widely-accepted misunderstanding of its cause. In this paper, we propose a reasonable interpretation of the cause of ringing effect. Based on the interpretation, we suggest further two methods to reduce ringing effect in DCT-based video coding. The methods adaptively adjust quantizers according to video features. Our experiments proved that the methods could efficiently improve subjective quality with acceptable additional computing costs.

Keywords: ringing effect, video coding, subjective quality, DCT.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1758

Authors: Muhammad Shahid, Suhaimi Ibrahim, Mohd Naz'ri Mahrin

Abstract:

Requirements management is critical to software delivery success and project lifecycle. Requirements management and their traceability provide assistance for many software engineering activities like impact analysis, coverage analysis, requirements validation and regression testing. In addition requirements traceability is the recognized component of many software process improvement initiatives. Requirements traceability also helps to control and manage evolution of a software system. This paper aims to provide an evaluation of current requirements management and traceability tools. Management and test managers require an appropriate tool for the software under test. We hope, evaluation identified here will help to select the efficient and effective tool.

Keywords: Requirements Traceability, Requirements TraceabilityTools; Requirements Management, Requirement Engineering

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 4020

Authors: Su Hyung Jo, Ki Young Kim, Sang Ho Lee

Abstract:

Security management has changed from the management of security equipments and useful interface to manager. It analyzes the whole security conditions of network and preserves the network services from attacks. Secure router technology has security functions, such as intrusion detection, IPsec(IP Security) and access control, are applied to legacy router for secure networking. It controls an unauthorized router access and detects an illegal network intrusion. This paper relates to a security engine management of router based on a security policy, which is the definition of security function against a network intrusion. This paper explains the security policy and designs the structure of security engine management framework.

Keywords: Policy server, security engine, security management, security policy

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1921

Authors: M. Ghasemi-Varnamkhasti, S. H. Yoosefian. A. Mohammad- Razdari

Abstract:

The effect of 1.0 kJ/m² Ultraviolet-C (UV-C) light on pH, weight loss, color, and firmness of button mushroom (Agaricus bisporus) tissues during 21-days storage at 4 ºC was studied. UV-C irradiation enhanced pH, weight, color parameters, and firmness of mushroom during storage compared to control treatment. However, application of 1.0 kJ/m² UV-C treatment could effectively induce the increase of weight loss, firmness, and pH to 14.53%, 49.82%, and 10.39%, respectively. These results suggest that the application of UV-C irradiation could be an effective method to maintain the postharvest quality of mushrooms.

Keywords: Mushroom, polyethylene film, quality, UV-C irradiation.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1405

Authors: L. Bouqbis, H.W. Koyro, M. C. Harrouni, S. Daoud, L. F. Z. Ainlhout, C. I. Kammann

Abstract:

The application of biochar to soils is becoming more and more common. Its application which is generally reported to improve the physical, chemical, and biological properties of soils, has an indirect effect on soil health and increased crop yields. However, many of the previous results are highly variable and dependent mainly on the initial soil properties, biochar characteristics, and production conditions. In this study, two biochars which are biochar II (BC II) derived from a blend of paper sludge and wheat husks and biochar 005 (BC 005) derived from sewage sludge with a KCl additive, are used, and the physical and chemical properties of BC II are characterized. To determine the potential impact of salt stress and toxic and volatile substances, the second part of this study focused on the effect biochars have on germination of salad (Lactuca sativa L.), barley (Hordeum vulgare), and cress (Lepidium sativum) respectively. Our results indicate that Biochar II showed some unique properties compared to the soil, such as high EC, high content of K, Na, Mg, and low content of heavy metals. Concerning salad and barley germination test, no negative effect of BC II and BC 005 was observed. However, a negative effect of BC 005 at 8% level was revealed. The test of the effect of volatile substances on germination of cress revealed a positive effect of BC II, while a negative effect was observed for BC 005. Moreover, the water holding capacities of biochar-sand mixtures increased with increasing biochar application. Collectively, BC II could be safely used for agriculture and could provide the potential for a better plant growth.

Keywords: Biochar, phytotoxic tests, seedlings growth, water holding capacity.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1081

Authors: Chansheng He, Carlo DeMarchi

Abstract:

A physically based, spatially-distributed water quality model is being developed to simulate spatial and temporal distributions of material transport in the Great Lakes Watersheds of the U.S. Multiple databases of meteorology, land use, topography, hydrography, soils, agricultural statistics, and water quality were used to estimate nonpoint source loading potential in the study watersheds. Animal manure production was computed from tabulations of animals by zip code area for the census years of 1987, 1992, 1997, and 2002. Relative chemical loadings for agricultural land use were calculated from fertilizer and pesticide estimates by crop for the same periods. Comparison of these estimates to the monitored total phosphorous load indicates that both point and nonpoint sources are major contributors to the total nutrient loads in the study watersheds, with nonpoint sources being the largest contributor, particularly in the rural watersheds. These estimates are used as the input to the distributed water quality model for simulating pollutant transport through surface and subsurface processes to Great Lakes waters. Visualization and GIS interfaces are developed to visualize the spatial and temporal distribution of the pollutant transport in support of water management programs.

Keywords: Distributed Large Basin Runoff Model, Great LakesWatersheds, nonpoint source pollution, and point sources.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1534

Authors: R. Green, T. Mazzuchi, S. Sarkani

Abstract:

Through inward perceptions, we intuitively expect distributed software development to increase the risks associated with achieving cost, schedule, and quality goals. To compound this problem, agile software development (ASD) insists one of the main ingredients of its success is cohesive communication attributed to collocation of the development team. The following study identified the degree of communication richness needed to achieve comparable software quality (reduce pre-release defects) between distributed and collocated teams. This paper explores the relevancy of communication richness in various development phases and its impact on quality. Through examination of a large distributed agile development project, this investigation seeks to understand the levels of communication required within each ASD phase to produce comparable quality results achieved by collocated teams. Obviously, a multitude of factors affects the outcome of software projects. However, within distributed agile software development teams, the mode of communication is one of the critical components required to achieve team cohesiveness and effectiveness. As such, this study constructs a distributed agile communication model (DAC-M) for potential application to similar distributed agile development efforts using the measurement of the suitable level of communication. The results of the study show that less rich communication methods, in the appropriate phase, might be satisfactory to achieve equivalent quality in distributed ASD efforts.

Keywords: agile software development (ASD), distributedsoftware teams, media richness theory, software development.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2162

Authors: Eman Mohamed Ali Elalwani, Salah Haj Ismail

Abstract:

The Libyan heritage buildings are currently facing a number of crises that pose a threat to their structural integrity, functionality, and overall performance. One of the challenges pertains to the loss of community identity, which has arisen due to the lack of awareness and unconscious behavior of the residents. An additional issue arises from inadequate site management practices, including the implementation of modern techniques and innovative building materials that are incompatible with structural elements, resulting in the deformation of certain sections of the buildings. The security concerns of the city, along with the ongoing civil conflict, fostered a conducive environment for violations, resulting in the vandalism of certain monuments in the city. However, the degradation of this valuable heritage is mainly attributed to the city's neglect and pollution. The elevated groundwater level resulting from pollution has led to erosion in the building's foundations. Mitigating these negative consequences through strategic interventions and rehabilitation is required to preserve this treasure. In order to assist the local community in recovering from those crises, this paper stated a viable strategy for promoting preservation efforts that aimed at safeguarding the heritage sites while also providing guidance to decision-makers and the local community on how to avoid these crises, preserve, enhance, and recognize the significance of the Libyan heritage.

Keywords: Cultural heritage, historical buildings, Tripoli’s Old City, Red Castle, crises, preservation.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 34

Authors: Swetha Priya Darshini Thammadi, Sateesh Kumar Pisini, Sanjay Kumar Shukla

Abstract:

Source apportionment using Dispersion model depends primarily on the quality of Emission Inventory. In the present study, a CMB receptor model has been used to identify the sources of PM_2.5, while the AERMOD dispersion model has been used to account for missing sources of PM_2.5 in the Emission Inventory. A statistical approach has been developed to quantify the missing sources not considered in the Emission Inventory. The inventory of each grid was improved by adjusting emissions based on road lengths and deficit in measured and modelled concentrations. The results showed that in CMB analyses, fugitive sources - soil and road dust - contribute significantly to ambient PM_2.5 pollution. As a result, AERMOD significantly underestimated the ambient air concentration at most locations. The revised Emission Inventory showed a significant improvement in AERMOD performance which is evident through statistical tests.

Keywords: CMB, GIS, AERMOD, PM2.5, fugitive, emission inventory.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 900

Authors: Nguyen Minh Tuan, Yen Chung–Ruey

Abstract:

This study was conducted to evaluate the effects of gibberellic acid and 2,4- dichlorophenoxyacetic acid on flower number, fruit growth and fruit quality of wax apple. GA3 and 2,4-D were applied at small bud and petal fall stage. Number of flower, fruit set, fruit drop, fruit crack, fruit growth and fruit quality were recorded. Results indicated that spraying with 10 ppm GA3 had the best results in number of flower. GA3 spray at 30 ppm gave the faster rate of fruit growth than the other treatments. Fruit set, fruit size as well as fruit weight markedly improved by spraying 30 ppm GA3, followed by 10 ppm GA3 compared to untreated control. Moreover, spray GA3 at 30 ppm was the most effective and increased total soluble solids, reduced titratable acidity and fruit drop. On the other hand, it was noticed that with 10 ppm 2,4-D application also enhanced the fruit growth rate, improved physiological and biochemical characters of fruit compared to untreated control. It was concluded that both GA3 and 2,4-D spray have positive effects on fruit development, reduced fruit drop, fruit crack and improved fruit quality of wax apple under field conditions.

Keywords: Wax apple, GA3, 2, 4-D, fruit growth, fruit quality.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 5448

Authors: Hamide Özyürek, Metin Yılmaz

Abstract:

Standard processes, similar and limited production lines, the production of high direct costs will be more accurate than the use of parts of the traditional cost systems in the literature. However, direct costs, overhead expenses, in turn, decrease the burden of increasingly sophisticated production facilities, a situation that led the researchers to look for the cost of traditional systems of alternative techniques. Variety cost management approaches for example Total quality management (TQM), just-in-time (JIT), benchmarking, kaizen costing, targeting cost, life cycle costs (LLC), activity-based costing (ABC) value engineering have been introduced. Management and cost applications have changed over the past decade and will continue to change. Modern cost systems can provide relevant and accurate cost information. These methods provide the decisions about customer, product and process improvement. The aim of study is to describe and explain the adoption and application of costing systems in SME. This purpose reports on a survey conducted during 2014 small and medium sized enterprises (SME) in Ankara. The survey results were evaluated using SPSS18 package program.

Keywords: Cost Accounting, Costing, Modern Costing Systems, Managerial Accounting.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 5330

Authors: Lan Sun, Subhrendu Rath

Abstract:

This is a comprehensive large-sample study of Australian earnings management. Using a sample of 4,844 firm-year observations across nine Australia industries from 2000 to 2006, we find substantial corporate earnings management activity across several Australian industries. We document strong evidence of size and return on assets being primary determinants of earnings management in Australia. The effects of size and return on assets are also found to be dominant in both income-increasing and incomedecreasing earnings manipulation. We also document that that periphery sector firms are more likely to involve larger magnitude of earnings management than firms in the core sector.

Keywords: Earnings management, discretionary accruals, income-increasing/decreasing manipulation, dual economy sector

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3739

Authors: Mohamed .S .Alazhari, Milad. M. Al Shebani

Abstract:

Numerous concrete structures projects are currently running in Libya as part of a US$50 billion government funding. The quality of concrete used in 20 different construction projects were assessed based mainly on the concrete compressive strength achieved. The projects are scattered all over the country and are at various levels of completeness. For most of these projects, the concrete compressive strength was obtained from test results of a 150mm standard cube mold. Statistical analysis of collected concrete compressive strengths reveals that the data in general followed a normal distribution pattern. The study covers comparison and assessment of concrete quality aspects such as: quality control, strength range, data standard deviation, data scatter, and ratio of minimum strength to design strength. Site quality control for these projects ranged from very good to poor according to ACI214 criteria [1]. The ranges (Rg) of the strength (max. strength – min. strength) divided by average strength are from (34% to 160%). Data scatter is measured as the range (Rg) divided by standard deviation (
) and is found to be (1.82 to 11.04), indicating that the range is ±3σ. International construction companies working in Libya follow different assessment criteria for concrete compressive strength in lieu of national unified procedure. The study reveals that assessments of concrete quality conducted by these construction companies usually meet their adopted (internal) standards, but sometimes fail to meet internationally known standard requirements. The assessment of concrete presented in this paper is based on ACI, British standards and proposed Libyan concrete strength assessment criteria.

Keywords: Acceptance criteria, Concrete, Compressive strength, quality control

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1771

Authors: V. Lakshmi Narasimhan, Bayu Hendradjaya

Abstract:

We have defined two suites of metrics, which cover static and dynamic aspects of component assembly. The static metrics measure complexity and criticality of component assembly, wherein complexity is measured using Component Packing Density and Component Interaction Density metrics. Further, four criticality conditions namely, Link, Bridge, Inheritance and Size criticalities have been identified and quantified. The complexity and criticality metrics are combined to form a Triangular Metric, which can be used to classify the type and nature of applications. Dynamic metrics are collected during the runtime of a complete application. Dynamic metrics are useful to identify super-component and to evaluate the degree of utilisation of various components. In this paper both static and dynamic metrics are evaluated using Weyuker-s set of properties. The result shows that the metrics provide a valid means to measure issues in component assembly. We relate our metrics suite with McCall-s Quality Model and illustrate their impact on product quality and to the management of component-based product development.

Keywords: Component Assembly, Component Based SoftwareEngineering, CORBA Component Model, Software ComponentMetrics.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2281

Authors: Zhizhong Jiang, Peter Naudé, Binghua Jiang

Abstract:

Effective evaluation of software development effort is an important issue during project plan. This study provides a model to predict development effort based on the software size estimated with function points. We generalize the average amount of effort spent on each phase of the development, and give the estimates for the effort used in software building, testing, and implementation. Finally, this paper finds a strong correlation between software defects and software size. As the size of software constantly increases, the quality remains to be a matter which requires major concern.

Keywords: Development effort, function points, software quality, software size.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2283

Authors: Mario Spremić

Abstract:

Despite the financial crisis and ongoing need for cost cutting, companies all around the world heavily invest in Information Systems (IS) and underlying Information Technology (IT). Proliferation of governance of enterprise IT helps companies manage, or rather, governs IS as a primary business function with executive management involved in making decision about IS and IT. The business value of IT is raising with the involvement of the executive management in IT decision making process and quality IT governance mechanisms in place. In this paper the practice of governing the enterprise IT will be investigated on a sample of the largest 100 Croatian companies. Research questions posed here will reveal if there are some formal IT governance mechanisms, are there any differences in perceived role of IS and IT between CIOs (Chief Information Officers) and CEOs (Chief Executive Officers) of the sampled companies and what are the mechanisms to govern massive investment in enterprise IT.

Keywords: IT governance, governance of enterprise IT, information system auditing, IT maturity.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1689

Authors: Sangsuree Vasupongayya, Kittisak Keawneam, Kittipong Sengloilaun, Patt Emmawat

Abstract:

Library management systems are commonly used in all educational related institutes. Many commercial products are available. However, many institutions may not be able to afford the cost of using commercial products. Therefore, an alternative solution in such situations would be open source software. This paper is focusing on reviewing open source library management system packages currently available. The review will focus on the abilities to perform four basic components which are traditional services, interlibrary load management, managing electronic materials and basic common management system such as security, alert system and statistical reports. In addition, environment, basic requirement and supporting aspects of each open source package are also mentioned.

Keywords: open source, library management, review.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 7353