Search results for: Quality of Work Life
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 7785

Search results for: Quality of Work Life

7665 ASLT Method for Beer Accelerated Shelf-Life Determination

Authors: Tatjana Rakcejeva, Valentina Skorina, Daina Karklina, Liga Skudra

Abstract:

The aim of current research was to investigate ASLT method suitability for accelerated beer shelf-life determination. The research was accomplished on popular Latvian beer: light filtrated and unfiltered pasteurized beer with alcohol content 5.2%; dark filtrated pasteurized beer with alcohol content 4.2% with shelf-life five months. Bottled in dark glass bottles beer samples were storage during 20 weeks at several temperature regimes: +10±1 °C, +20±1 °C, +30±1 °C, +40±1 °C. Samples quality parameters as physically-chemical and microbiological was tested every two weeks using standard methods. It is possible to determine beer shelf-life rapidly during storage at +30±1 °C for filtered pasteurized light beer by 2.5 times, unfiltered pasteurized light beer by 1.4 times and for filtered pasteurized dark beer by 1.7 times. During preset experiments it was proved, that it is possible to determine beer shelf-life rapidly using ASLT method if beer storage temperature could be increased by +10±1 °C.

Keywords: Beer, shelf-life, ASLT method.

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7664 Managing the Information System Life Cycle in Construction and Manufacturing

Authors: Carlos J. Costa, Manuela Aparício

Abstract:

In this paper we present the information life cycle and analyze the importance of managing the corporate application portfolio across this life cycle. The approach presented here corresponds not just to the extension of the traditional information system development life cycle. This approach is based in the generic life cycle. In this paper it is proposed a model of an information system life cycle, supported in the assumption that a system has a limited life. But, this limited life may be extended. This model is also applied in several cases; being reported here two examples of the framework application in a construction enterprise and in a manufacturing enterprise.

Keywords: Information systems/technology, information systems life cycle, organization engineering, information economics.

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7663 Annoyance Caused by Air Pollution: A Comparative Study of Two Industrialized Regions

Authors: Milena M. Melo, Jane M. Santos, Severine Frere, Valderio A. Reisen, Neyval C. Reis Jr., Maria de Fátima S. Leite

Abstract:

Although there had been a many studies that shows the impact of air pollution on physical health, comparatively less was known of human behavioral responses and annoyance impacts. Annoyance caused by air pollution is a public health problem because it can be an ambient stressor causing stress and disease and can affect quality of life. The objective of this work is to evaluate the annoyance caused by air pollution in two different industrialized urban areas, Dunkirk (France) and Vitoria (Brazil). The populations of these cities often report feeling annoyed by dust. Surveys were conducted, and the collected data were analyzed using statistical analyses. The results show that sociodemographic variables, importance of air quality, perceived industrial risk, perceived air pollution and occurrence of health problems play important roles in the perceived annoyance. These results show the existence of a common problem in geographically distant areas and allow stakeholders to develop prevention strategies.

Keywords: Air pollution, annoyance, industrial risks, perception of pollution, public health, settled dust.

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7662 Finding Pareto Optimal Front for the Multi- Mode Time, Cost Quality Trade-off in Project Scheduling

Authors: H. Iranmanesh, M. R. Skandari, M. Allahverdiloo

Abstract:

Project managers are the ultimate responsible for the overall characteristics of a project, i.e. they should deliver the project on time with minimum cost and with maximum quality. It is vital for any manager to decide a trade-off between these conflicting objectives and they will be benefited of any scientific decision support tool. Our work will try to determine optimal solutions (rather than a single optimal solution) from which the project manager will select his desirable choice to run the project. In this paper, the problem in project scheduling notated as (1,T|cpm,disc,mu|curve:quality,time,cost) will be studied. The problem is multi-objective and the purpose is finding the Pareto optimal front of time, cost and quality of a project (curve:quality,time,cost), whose activities belong to a start to finish activity relationship network (cpm) and they can be done in different possible modes (mu) which are non-continuous or discrete (disc), and each mode has a different cost, time and quality . The project is constrained to a non-renewable resource i.e. money (1,T). Because the problem is NP-Hard, to solve the problem, a meta-heuristic is developed based on a version of genetic algorithm specially adapted to solve multi-objective problems namely FastPGA. A sample project with 30 activities is generated and then solved by the proposed method.

Keywords: FastPGA, Multi-Execution Activity Mode, Pareto Optimality, Project Scheduling, Time-Cost-Quality Trade-Off.

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7661 Comparison of Compression Ability Using DCT and Fractal Technique on Different Imaging Modalities

Authors: Sumathi Poobal, G. Ravindran

Abstract:

Image compression is one of the most important applications Digital Image Processing. Advanced medical imaging requires storage of large quantities of digitized clinical data. Due to the constrained bandwidth and storage capacity, however, a medical image must be compressed before transmission and storage. There are two types of compression methods, lossless and lossy. In Lossless compression method the original image is retrieved without any distortion. In lossy compression method, the reconstructed images contain some distortion. Direct Cosine Transform (DCT) and Fractal Image Compression (FIC) are types of lossy compression methods. This work shows that lossy compression methods can be chosen for medical image compression without significant degradation of the image quality. In this work DCT and Fractal Compression using Partitioned Iterated Function Systems (PIFS) are applied on different modalities of images like CT Scan, Ultrasound, Angiogram, X-ray and mammogram. Approximately 20 images are considered in each modality and the average values of compression ratio and Peak Signal to Noise Ratio (PSNR) are computed and studied. The quality of the reconstructed image is arrived by the PSNR values. Based on the results it can be concluded that the DCT has higher PSNR values and FIC has higher compression ratio. Hence in medical image compression, DCT can be used wherever picture quality is preferred and FIC is used wherever compression of images for storage and transmission is the priority, without loosing picture quality diagnostically.

Keywords: DCT, FIC, PIFS, PSNR.

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7660 Influence of Degradative Enzymatic Activities on the Shelf Life of Ready-to-Eat Prickly Pear Fruits

Authors: D. Scalone, R. Palmeri, F. Licciardello, G. Muratore, A. Todaro, G. Spagna

Abstract:

Prickly pear fruit (Opuntia ficus indica L. Miller) belongs to the Cactaceae family. This species is very sensitive to low storage temperatures (< 5°C) which cause damages. The fruits can be peeled, suitably packaged and successfully commercialized as a ready-to-eat product. The main limit to the extension of the shelf life is the production of off-flavors due to different factors, the growth of microorganisms and the action of endogenous enzymes. Lipoxygenase (LOX) and Pectinesterase (PE) are involved in fruit degradation. In particular, LOX pathway is directly responsible for lipid oxidation, and the subsequent production of off-flavours, while PE causes the softening of fruit during maturation. They act on the texture and shelf-life of post-harvest, packaged fruits, as a function of the the grown of microorganisms and packaging technologies used. The aim of this work is to compare the effect of different packaging technologies on the shelf life extension of ready-to-eat prickly pear fruits with regards for the enzymes activities.

Keywords: Enzymes, packaging, prickly pear, shelf life.

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7659 Q-Net: A Novel QoS Aware Routing Algorithm for Future Data Networks

Authors: Maassoumeh Javadi Baygi, Abdul Rahman B Ramli, Borhanuddin Mohd Ali, Syamsiah Mashohor

Abstract:

The expectation of network performance from the early days of ARPANET until now has been changed significantly. Every day, new advancement in technological infrastructure opens the doors for better quality of service and accordingly level of perceived quality of network services have been increased over the time. Nowadays for many applications, late information has no value or even may result in financial or catastrophic loss, on the other hand, demands for some level of guarantee in providing and maintaining quality of service are ever increasing. Based on this history, having a QoS aware routing system which is able to provide today's required level of quality of service in the networks and effectively adapt to the future needs, seems as a key requirement for future Internet. In this work we have extended the traditional AntNet routing system to support QoS with multiple metrics such as bandwidth and delay which is named Q-Net. This novel scalable QoS routing system aims to provide different types of services in the network simultaneously. Each type of service can be provided for a period of time in the network and network nodes do not need to have any previous knowledge about it. When a type of quality of service is requested, Q-Net will allocate required resources for the service and will guarantee QoS requirement of the service, based on target objectives.

Keywords: Quality of Service, Routing, Ant Colony Optimization, Ant-based algorithms.

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7658 Dynamic Metrics for Polymorphism in Object Oriented Systems

Authors: Parvinder Singh Sandhu, Gurdev Singh

Abstract:

Metrics is the process by which numbers or symbols are assigned to attributes of entities in the real world in such a way as to describe them according to clearly defined rules. Software metrics are instruments or ways to measuring all the aspect of software product. These metrics are used throughout a software project to assist in estimation, quality control, productivity assessment, and project control. Object oriented software metrics focus on measurements that are applied to the class and other characteristics. These measurements convey the software engineer to the behavior of the software and how changes can be made that will reduce complexity and improve the continuing capability of the software. Object oriented software metric can be classified in two types static and dynamic. Static metrics are concerned with all the aspects of measuring by static analysis of software and dynamic metrics are concerned with all the measuring aspect of the software at run time. Major work done before, was focusing on static metric. Also some work has been done in the field of dynamic nature of the software measurements. But research in this area is demanding for more work. In this paper we give a set of dynamic metrics specifically for polymorphism in object oriented system.

Keywords: Metrics, Software, Quality, Object oriented system, Polymorphism.

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7657 Management of Air Pollutants from Point Sources

Authors: N. Lokeshwari, G. Srinikethan, V. S. Hegde

Abstract:

Monitoring is essential to assessing the effectiveness of air pollution control actions. The goal of the air quality information system is through monitoring, to keep authorities, major polluters and the public informed on the short and long-term changes in air quality, thereby helping to raise awareness. Mathematical models are the best tools available for the prediction of the air quality management. The main objective of the work was to apply a Model that predicts the concentration levels of different pollutants at any instant of time. In this study, distribution of air pollutants concentration such as nitrogen dioxides (NO2), sulphur dioxides (SO2) and total suspended particulates (TSP) of industries are determined by using Gaussian model. Besides that, the effect of wind speed and its direction on the pollutant concentration within the affected area were evaluated. In order to determine the efficiency and percentage of error in the modeling, validation process of data was done. Sampling of air quality was conducted in getting existing air quality around a factory and the concentrations of pollutants in a plume were inversely proportional to wind velocity. The resultant ground level concentrations were then compared to the quality standards to determine if there could be a negative impact on health. This study concludes that concentration of pollutants can be significantly predicted using Gaussian Model. The data base management is developed for the air data of Hubli-Dharwad region.

Keywords: DBMS, NO2, SO2, Wind rose plots.

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7656 The Quality of Accounting Information of Private Companies in the Czech Republic

Authors: Kateřina Struhařová

Abstract:

The paper gives the evidence of quality of accounting information of Czech private companies. In general the private companies in the Czech Republic do not see the benefits of providing accounting information of high quality. Based on the research of financial statements of entrepreneurs and companies in Zlin region it was confirmed that the quality of accounting information differs among the private entities and that the major impact on the accounting information quality has the fact if the financial statements are audited as well as the size of the entity. Also the foreign shareholders and lenders have some impact on the accounting information quality.

Keywords: Accounting information quality, Financial Statements, Czech Republic.

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7655 The Effects of Quality of Web-Based Applications on Competitive Advantage: An Empirical Study in Commercial Banks in Jordan

Authors: Faisal Asad Aburub

Abstract:

Many organizations are investing in web applications and technologies in order to be competitive, some of them could not achieve its goals. The quality of web-based applications could play an important role for organizations to be competitive. So the aim of this study is to investigate the impact of quality of web-based applications to achieve a competitive advantage. A new model has been developed. An empirical investigation was performed on a banking sector in Jordan to test the new model. The results show that impact of web-based applications on competitive advantage is significant. Finally, further work is planned to validate and evaluate the proposed model using several domains.

Keywords: Competitive advantage, web-based applications, empirical investigation.

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7654 Long Term Follow-Up, Clinical Outcomes and Quality of Life after Total Arterial Revascularisation versus Conventional Coronary Surgery: A Retrospective Study

Authors: Jitendra Jain, Cassandra Hidajat, Hansraj Riteesh Bookun

Abstract:

Graft patency underpins long-term prognosis after coronary artery bypass grafting surgery (CABG). The benefits of the combined use of only the left internal mammary artery and radial artery, referred to as total arterial revascularisation (TAR), on long-term clinical outcomes and quality of life are relatively unknown. The aim of this study was to identify whether there were differences in long term clinical outcomes between recipients of TAR compared to a cohort of mostly arterial revascularization involving the left internal mammary, at least one radial artery and at least one saphenous vein graft. A retrospective analysis was performed on all patients who underwent TAR or were re-vascularized with supplementary saphenous vein graft from February 1996 to December 2004. Telephone surveys were conducted to obtain clinical outcome parameters including major adverse cardiac and cerebrovascular events (MACCE) and Short Form (SF-36v2) Health Survey responses. A total of 176 patients were successfully contacted to obtain postop follow up results. The mean follow-up length from time of surgery in our study was TAR 12.4±1.8 years and conventional 12.6±2.1. PCS score was TAR 45.9±8.8 vs LIMA/Rad/ SVG 44.9±9.2 (p=0.468) and MCS score was TAR 52.0±8.9 vs LIMA/Rad/SVG 52.5±9.3 (p=0.723). There were no significant differences between groups for NYHA class 3+ TAR 9.4% vs. LIMA/Rad/SVG 6.6%; or CCS 3+ TAR 2.35% vs. LIMA/Rad/SVG 0%.

Keywords: CABG, MACCEs, quality of life, total arterial revascularization.

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7653 Dynamic Risk Identification Using Fuzzy Failure Mode Effect Analysis in Fabric Process Industries: A Research Article as Management Perspective

Authors: A. Sivakumar, S. S. Darun Prakash, P. Navaneethakrishnan

Abstract:

In and around Erode District, it is estimated that more than 1250 chemical and allied textile processing fabric industries are affected, partially closed and shut off for various reasons such as poor management, poor supplier performance, lack of planning for productivity, fluctuation of output, poor investment, waste analysis, labor problems, capital/labor ratio, accumulation of stocks, poor maintenance of resources, deficiencies in the quality of fabric, low capacity utilization, age of plant and equipment, high investment and input but low throughput, poor research and development, lack of energy, workers’ fear of loss of jobs, work force mix and work ethic. The main objective of this work is to analyze the existing conditions in textile fabric sector, validate the break even of Total Productivity (TP), analyze, design and implement fuzzy sets and mathematical programming for improvement of productivity and quality dimensions in the fabric processing industry. It needs to be compatible with the reality of textile and fabric processing industries. The highly risk events from productivity and quality dimension were found by fuzzy systems and results are wrapped up among the textile fabric processing industry.

Keywords: Break Even Point, Fuzzy Crisp Data, Fuzzy Sets, Productivity, Productivity Cycle, Total Productive Maintenance.

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7652 Using Mixtures of Waste Frying Oil and Pork Lard to Produce Biodiesel

Authors: Joana M. Dias, Conceição A. Ferraz, Manuel F. Almeida

Abstract:

Studying alternative raw materials for biodiesel production is of major importance. The use of mixtures with incorporation of wastes is an environmental friendly alternative and might reduce biodiesel production costs. The objective of the present work was: (i) to study biodiesel production using waste frying oil mixed with pork lard and (ii) to understand how mixture composition influences biodiesel quality. Biodiesel was produced by transesterification and quality was evaluated through determination of several parameters according to EN 14214. The weight fraction of lard in the mixture varied from 0 to 1 in 0.2 intervals. Biodiesel production yields varied from 81.7 to 88.0 (wt%), the lowest yields being the ones obtained using waste frying oil and lard alone as raw materials. The obtained products fulfilled most of the determined quality specifications according to European biodiesel quality standard EN 14214. Minimum purity (96.5 wt%) was closely obtained when waste frying oil was used alone and when 0.2% of lard was incorporated in the raw material (96.3 wt%); however, it ranged from 93.9 to 96.3 (wt%) being always close to the limit. From the evaluation of the influence of mixture composition in biodiesel quality, it was possible to establish a model to be used for predicting some parameters of biodiesel resulting from mixtures of waste frying oil with lard when different lard contents are used.

Keywords: Biodiesel, mixtures, transesterification, waste.

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7651 Investigation of Active Modified Atmosphere and Nanoparticle Packaging on Quality of Tomatoes

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

Abstract:

This study investigated the effects of Ag nanoparticle polyethylene film and active modified atmosphere on the postharvest quality of tomatoes stored at 6 ºC. The atmosphere composition used in the packaging was 7% O2 + 7% CO2 + 86% N2, and synthetic air (control). The variables measured were weight loss, firmness, color and respiration rate over 21 days. The results showed that the combination of Ag nanoparticle polyethylene film and modified atmosphere could extend the shelf life of tomatoes to 21 days and could influence the postharvest quality of tomatoes. Also, existence of Ag nanoparticles caused preventing from increasing weight loss, a*, b*, Chroma, Hue angle and reducing firmness and L*. As well as, tomatoes at Ag nanoparticle polyethylene films had lower respiration rate than Polyethylene and paper bags to 13.27% and 23.50%, respectively. The combination of Ag nanoparticle polyethylene film and active modified atmosphere was effective with regard to delaying maturity during the storage period, and preserving the quality of tomatoes.

Keywords: Ag nanoparticles, modified atmosphere, polyethylene film, tomato.

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7650 Work System Design in Productivity for Small and Medium Enterprises: A Systematic Literature Review

Authors: S. Halofaki, D. R. Seenivasagam, P. Bijay, K. Singh, R. Ananthanarayanan

Abstract:

This comprehensive literature review delves into the effects and applications of work system design on the performance of Small and Medium-sized Enterprises (SMEs). The review process involved three independent reviewers who screened 514 articles through a four-step procedure: removing duplicates, assessing keyword relevance, evaluating abstract content, and thoroughly reviewing full-text articles. Various criteria such as relevance to the research topic, publication type, study type, language, publication date, and methodological quality were employed to exclude certain publications. A portion of articles that met the predefined inclusion criteria were included as a result of this systematic literature review. These selected publications underwent data extraction and analysis to compile insights regarding the influence of work system design on SME performance. Additionally, the quality of the included studies was assessed, and the level of confidence in the body of evidence was established. The findings of this review shed light on how work system design impacts SME performance, emphasizing important implications and applications. Furthermore, the review offers suggestions for further research in this critical area and summarizes the current state of knowledge in the field. Understanding the intricate connections between work system design and SME success can enhance operational efficiency, employee engagement, and overall competitiveness for SMEs. This comprehensive examination of the literature contributes significantly to both academic research and practical decision-making for SMEs.

Keywords: Literature review, productivity, small and medium-sized enterprises, SMEs, work system design.

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7649 An Evaluation of ISO 9001:2008 and ISO 9001:2015 Standard Changes in Quality Management System

Authors: Filiz Ersoz, Deniz Merdin, Taner Ersoz

Abstract:

The objective of this study provides an insight into enterprises, who need to carry on their sustainability in harmony with the changing competition conditions, technology and laws, regarding the ISO 9001:2015. In the study, ISO 9001:2015, which is planned to be put in force and exists as a draft, was studied and its differences from the previous standard, ISO 9001:2008, were determined. To find out the differences, a survey was conducted among enterprises that implement a quality system. According to the findings obtained at the end of the study, it was observed that the enterprises attach importance to quality and follow the developments about quality management system, and they find the changes in the new draft document necessary.

Keywords: ISO 9001, quality, quality management system, quality revision.

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7648 A Study on the Relation between Auditor Rotation and Audit Quality in Iranian Firms

Authors: Bita Mashayekhi, Marjan Fayyazi, Parisa Sefati

Abstract:

Audit quality is a popular topic in accounting and auditing research because recent decades’ financial crises reduce the reliability of financial reports to public investors and cause significant doubt about the audit profession. Therefore, doing research to identify effective factors in improving audit quality is necessary for bringing back public investors’ trust to financial statements as well as audit reports. In this study, we explore the relationship between audit rotation and audit quality. For this purpose, we employ the Duff (2009) model of audit quality to measure audit quality and use a questionnaire survey of 27 audit service quality attributes. Our results show that there is a negative relationship between auditor’s rotation and audit quality as we consider the auditor’s reputation, capability, assurance, experience, and responsiveness as surrogates for audit quality. There is no evidence for verifying a same relationship when we use the auditor’s independence and expertise for measuring audit quality.

Keywords: Audit quality, auditor’s rotation, reputation, capability, assurance, experience, responsiveness, independence, expertise.

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7647 Total Quality Management: The Socio- Demographic and Operational-Financial Determinants for Users- Perception of the Services Quality

Authors: H. Silvestre

Abstract:

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

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

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7646 The Influence of Audio on Perceived Quality of Segmentation

Authors: Silvio R. R. Sanches, Bianca C. Barbosa, Beatriz R. Brum, Cléber G.Corrêa

Abstract:

In order to evaluate the quality of a segmentation algorithm, the researchers use subjective or objective metrics. Although subjective metrics are more accurate than objective ones, objective metrics do not require user feedback to test an algorithm. Objective metrics require subjective experiments only during their development. Subjective experiments typically display to users some videos (generated from frames with segmentation errors) that simulate the environment of an application domain. This user feedback is crucial information for metric definition. In the subjective experiments applied to develop some state-of-the-art metrics used to test segmentation algorithms, the videos displayed during the experiments did not contain audio. Audio is an essential component in applications such as videoconference and augmented reality. If the audio influences the user’s perception, using only videos without audio in subjective experiments can compromise the efficiency of an objective metric generated using data from these experiments. This work aims to identify if the audio influences the user’s perception of segmentation quality in background substitution applications with audio. The proposed approach used a subjective method based on formal video quality assessment methods. The results showed that audio influences the quality of segmentation perceived by a user.

Keywords: Background substitution, influence of audio, segmentation evaluation, segmentation quality.

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7645 Quality Culture Framework Proposal for Libyan Industrial Companies

Authors: Mostafa Ahmed Shokshok

Abstract:

Libyan industrial companies face many challenges in today's competitive market. Quality management culture approaches is one of these challenges which may furnish the road to the Libyan industrial companies to effectively empower their employees and improve their ability to respond to the international competition. The primary objective of this paper is to design a practical approach to guide Libyan industrial companies toward successful quality culture implementation.

Keywords: Libyan manufacturing industries, TQM, Quality culture, Quality framework.

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7644 Analysis of the Result for the Accelerated Life Cycle Test of the Motor for Washing Machine by Using Acceleration Factor

Authors: Youn-Sung Kim, Jin-Ho Jo, Mi-Sung Kim, Jae-Kun Lee

Abstract:

Accelerated life cycle test is applied to various products or components in order to reduce the time of life cycle test in industry. It must be considered for many test conditions according to the product characteristics for the test and the selection of acceleration parameter is especially very important. We have carried out the general life cycle test and the accelerated life cycle test by applying the acceleration factor (AF) considering the characteristics of brushless DC (BLDC) motor for washing machine. The final purpose of this study is to verify the validity by analyzing the results of the general life cycle test and the accelerated life cycle test. It will make it possible to reduce the life test time through the reasonable accelerated life cycle test.

Keywords: Accelerated life cycle test, reliability test, motor for washing machine, brushless dc motor test.

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7643 A New Precautionary Method for Measurement and Improvement the Data Quality

Authors: Seyed Mohammad Hossein Moossavizadeh, Mehran Mohsenzadeh, Nasrin Arshadi

Abstract:

the data quality is a kind of complex and unstructured concept, which is concerned by information systems managers. The reason of this attention is the high amount of Expenses for maintenance and cleaning of the inefficient data. Such a data more than its expenses of lack of quality, cause wrong statistics, analysis and decisions in organizations. Therefor the managers intend to improve the quality of their information systems' data. One of the basic subjects of quality improvement is the evaluation of the amount of it. In this paper, we present a precautionary method, which with its application the data of information systems would have a better quality. Our method would cover different dimensions of data quality; therefor it has necessary integrity. The presented method has tested on three dimensions of accuracy, value-added and believability and the results confirm the improvement and integrity of this method.

Keywords: Data quality, precaution, information system, measurement, improvement.

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7642 Developing an Audit Quality Model for an Emerging Market

Authors: Bita Mashayekhi, Azadeh Maddahi, Arash Tahriri

Abstract:

The purpose of this paper is developing a model for audit quality, with regard to the contextual and environmental attributes of the audit profession in Iran. For this purpose, using an exploratory approach, and because of the special attributes of the auditing profession in Iran in terms of the legal environment, regulatory and supervisory mechanisms, audit firms size, and etc., we used grounded theory approach as a qualitative research method. Therefore, we got the opinions of the experts in the auditing and capital market areas through unstructured interviews. As a result, the authors revealed the determinants of audit quality, and by using these determinants, developed an Integrated Audit Quality Model, including causal conditions, intervening conditions, context, as well as action strategies related to AQ and their consequences. In this research, audit quality is studied using a systemic approach. According to this approach, the quality of inputs, processes, and outputs of auditing determines the quality of auditing, therefore, the quality of all different parts of this system is considered.

Keywords: Audit quality, integrated audit quality model, audit supply, demand for audit service, grounded theory.

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7641 Are XBRL-based Financial Reports Better than Non-XBRL Reports? A Quality Assessment

Authors: Zhenkun Wang, Simon S. Gao

Abstract:

Using a scoring system, this paper provides a comparative assessment of the quality of data between XBRL formatted financial reports and non-XBRL financial reports. It shows a major improvement in the quality of data of XBRL formatted financial reports. Although XBRL formatted financial reports do not show much advantage in the quality at the beginning, XBRL financial reports lately display a large improvement in the quality of data in almost all aspects. With the improved XBRL web data managing, presentation and analysis applications, XBRL formatted financial reports have a much better accessibility, are more accurate and better in timeliness.

Keywords: Data Quality; Financial Report; Information; XBRL

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7640 Urban Environment Quality Improvement Planning Case Study: Moft Abad Neighborhood, Tehran, Iran

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)

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7639 Effectiveness of Software Quality Assurance in Offshore Development Enterprises in Sri Lanka

Authors: Malinda G. Sirisena

Abstract:

The aim of this research is to evaluate the effectiveness of software quality assurance approaches of Sri Lankan offshore software development organizations, and to propose a framework which could be used across all offshore software development organizations.

An empirical study was conducted using derived framework from popular software quality evaluation models. The research instrument employed was a questionnaire survey among thirty seven Sri Lankan registered offshore software development organizations.

The findings demonstrate a positive view of Effectiveness of Software Quality Assurance – the stronger predictors of Stability, Installability, Correctness, Testability and Changeability. The present study’s recommendations indicate a need for much emphasis on software quality assurance for the Sri Lankan offshore software development organizations.

Keywords: Software Quality Assurance (SQA), Offshore Software Development, Quality Assurance Evaluation Models, Effectiveness of Quality Assurance.

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7638 Explanatory of Relationship between Learning Motivation and Learning Performance

Authors: Chih Chin Yang

Abstract:

In this paper, the relationship between learning motivation and learning performance is explored by using exchange theory. The relationship is concluded that external performance can raise learning motivation and then increase learning performance. The internal performance should be not completely neglected and the external performance should be not attached important excessively. The parents need self-study and must be also reeducated. The existing education must be improved in raise of internal performance. The incorrect learning thinking will mislead the students, parents, and educators of next generation, when the students obtain good learning performance in the learning environment with excess stimulants. Over operation of external performance will result abnormal learning thinking and violating learning goal. Learning is not only to obtain performance. Learning quality and learning performance will be limited as without learning motivation. The best learning motivation is, the best learning performance is. The learning for reward is not good for learning performance. Strategies of promoting life-long learning are including the encouraging for learner, establishment of good interaction learning environment, and the advertisement of the merit and the importance of life-long learning, which can let the learner with the correct learning motivation.

Keywords: exchange theory, learning motivation, learning performance, learning quality

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7637 The Effect of Nano-Silver Packaging on Quality Maintenance of Fresh Strawberry

Authors: Naser Valipour Motlagh, Majid Aliabadi, Elnaz Rahmani, Samira Ghorbanpour

Abstract:

Strawberry is one of the most favored fruits all along the world. But due to its vulnerability to microbial contamination and short life storage, there are lots of problems in industrial production and transportation of this fruit. Therefore, lots of ideas have tried to increase the storage life of strawberries especially through proper packaging. This paper works on efficient packaging as well. The primary material used is produced through simple mixing of low-density polyethylene (LDPE) and silver nanoparticles in different weight fractions of 0.5 and 1% in presence of dicumyl peroxide as a cross-linking agent. Final packages were made in a twin-screw extruder. Then, their effect on the quality maintenance of strawberry is evaluated. The SEM images of nano-silver packages show the distribution of silver nanoparticles in the packages. Total bacteria count, mold, yeast and E. coli are measured for microbial evaluation of all samples. Texture, color, appearance, odor, taste and total acceptance of various samples are evaluated by trained panelists and based on 9-point hedonic scale method. The results show a decrease in total bacteria count and mold in nano-silver packages compared to the samples packed in polyethylene packages for the same storage time. The optimum concentration of silver nanoparticles for the lowest bacteria count and mold is predicted to be around 0.5% which has attained the most acceptance from the panelist as well. Moreover, organoleptic properties of strawberry are preserved for a longer period in nano-silver packages. It can be concluded that using nano-silver particles in strawberry packages has improved the storage life and quality maintenance of the fruit.

Keywords: Antimicrobial properties, polyethylene, silver nanoparticles, strawberry.

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7636 A Framework for Ranking Quality of Information on Weblog

Authors: Mohammad Javad Kargar, Fatemeh Azimzadeh

Abstract:

The vast amount of information on the World Wide Web is created and published by many different types of providers. Unlike books and journals, most of this information is not subject to editing or peer review by experts. This lack of quality control and the explosion of web sites make the task of finding quality information on the web especially critical. Meanwhile new facilities for producing web pages such as Blogs make this issue more significant because Blogs have simple content management tools enabling nonexperts to build easily updatable web diaries or online journals. On the other hand despite a decade of active research in information quality (IQ) there is no framework for measuring information quality on the Blogs yet. This paper presents a novel experimental framework for ranking quality of information on the Weblog. The results of data analysis revealed seven IQ dimensions for the Weblog. For each dimension, variables and related coefficients were calculated so that presented framework is able to assess IQ of Weblogs automatically.

Keywords: Information Quality, Weblog, Web Ranking, Web- Quality.

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