Search results for: Project risk management
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 4323

Search results for: Project risk management

2823 Rescue Emergency Drone for Fast Response to Medical Emergencies Due to Traffic Accidents

Authors: Anders S. Kristensen, Dewan Ahsan, Saqib Mehmood, Shakeel Ahmed

Abstract:

Traffic accidents are a result of the convergence of hazards, malfunctioning of vehicles and human negligence that have adverse economic and health impacts and effects. Unfortunately, avoiding them completely is very difficult, but with quick response to rescue and first aid, the mortality rate of inflicted persons can be reduced significantly. Smart and innovative technologies can play a pivotal role to respond faster to traffic crash emergencies comparing conventional means of transportation. For instance, Rescue Emergency Drone (RED) can provide faster and real-time crash site risk assessment to emergency medical services, thereby helping them to quickly and accurately assess a situation, dispatch the right equipment and assist bystanders to treat inflicted person properly. To conduct a research in this regard, the case of a traffic roundabout that is prone to frequent traffic accidents on the outskirts of Esbjerg, a town located on western coast of Denmark is hypothetically considered. Along with manual calculations, Emergency Disaster Management Simulation (EDMSIM) has been used to verify the response time of RED from a fire station of the town to the presumed crash site. The results of the study demonstrate the robustness of RED into emergency services to help save lives. 

Keywords: Automated external defibrillator, medical emergency, fire and rescue services, response time, unmanned aerial system.

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2822 Contamination in Industrial Areas and Environmental Management in Latvia

Authors: Juris Burlakovs, Maris Klavins, Raimonds Ernsteins, Armands Ruskulis

Abstract:

Environmental contamination is a common problem in ex-industrial and industrial sites. This article gives a brief description of general applied environmental investigation methodologies and possible remediation applications in Latvia. Most of contaminated areas are situated in former and active industrial, military areas and ports. Industrial and logistic activities very often have been with great impact for more than hundred years thus the contamination level with heavy metals, hydrocarbons, pesticides, persistent organic pollutants is high and is threatening health and environment in general. 242 territories now are numbered as contaminated and fixed in the National Register of contaminated territories in Latvia. Research and remediation of contamination in densely populated areas are of important environmental policy domain. Four different investigation case studies of contaminated areas are given describing the history of use, environmental quality assessment as well as planned environmental management actions. All four case study locations are situated in Riga - the capital of the Republic of Latvia. The aim of this paper is to analyze the situation and problems with management of contaminated areas in Latvia, give description of field research methods and recommendations for remediation industry based on scientific data and innovations.

Keywords: Remediation technology, environmental quality assessment, heavy metals, hydrocarbon contamination, environmental management.

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2821 Personal Knowledge Management among Adult Learners: Behind the Scene of Social Network

Authors: Shahrinaz Ismail, Zulhelmi Mohammed, Nur Waheda Md Yusof, Mohd Sharifuddin Ahmad

Abstract:

The burst of Web 2.0 technology and social networking tools manifest different styles of learning and managing knowledge among both knowledge workers and adult learners. In the Western countries, open-learning concept has been made popular due to the ease of use and the reach that the technology provides. In Malaysia, there are still some gaps between the learners- acceptance of technology and the full implementation of the technology in the education system. There is a need to understand how adult learners, who are knowledge workers, manage their personal knowledge via social networking tools, especially in their learning process. Four processes of personal knowledge management (PKM) and four cognitive enablers are proposed supported by analysed data on adult learners in a university. The model derived from these processes and enablers is tested and presented, with recommendations on features to be included in adult learners- learning environment.

Keywords: Personal knowledge management, adult learners, social network, learning environment.

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2820 Use of Chlorophyll Meters to Assess In-Season Wheat Nitrogen Fertilizer Requirements in the Southern San Joaquin Valley

Authors: Brian H. Marsh

Abstract:

Nitrogen fertilizer is the most used and often the most mismanaged nutrient input. Nitrogen management has tremendous implications on crop productivity, quality and environmental stewardship. Sufficient nitrogen is needed to optimum yield and quality. Soil and in-season plant tissue testing for nitrogen status are a time consuming and expensive process. Real time sensing of plant nitrogen status can be a useful tool in managing nitrogen inputs. The objectives of this project were to assess the reliability of remotely sensed non-destructive plant nitrogen measurements compared to wet chemistry data from sampled plant tissue, develop in-season nitrogen recommendations based on remotely sensed data for improved nitrogen use efficiency and assess the potential for determining yield and quality from remotely sensed data. Very good correlations were observed between early-season remotely sensed crop nitrogen status and plant nitrogen concentrations and subsequent in-season fertilizer recommendations. The transmittance/absorbance type meters gave the most accurate readings. Early in-season fertilizer recommendation would be to apply 40 kg nitrogen per hectare plus 15 kg nitrogen per hectare for each unit difference measured with the SPAD meter between the crop and reference area or 25 kg plus 13 kg per hectare for each unit difference measured with the CCM 200. Once the crop was sufficiently fertilized meter readings became inconclusive and were of no benefit for determining nitrogen status, silage yield and quality and grain yield and protein.

Keywords: Wheat, nitrogen fertilization, chlorophyll meter.

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2819 Solid Waste Management in Steel Industry - Challenges and Opportunities

Authors: Sushovan Sarkar, Debabrata Mazumder

Abstract:

Solid waste management in steel industry is broadly classified in “4 Rs” i.e. reduce, reuse, recycle and restore the materials. Reuse and recycling the entire solid waste generated in the process of steel making is a viable solution in targeting a clean, green and zero waste technology leading to sustainable development of the steel industry. Solid waste management has gained importance in steel industry in view of its uncertainty, volatility and speculation due to world competitive standards, rising input costs, scarcity of raw materials and solid waste generated like in other sectors. The challenges that the steel Industry faces today are the requirement of a sustainable development by meeting the needs of our present generation without compromising the ability of future generations. Technologies are developed not only for gainful utilization of solid wastes in manufacture of conventional products but also for conversion of same in to completely new products.

Keywords: Reuse, recycle, solid waste, sustainable development.

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2818 An Assessment of Food Control System and Development Perspective: The Case of Myanmar

Authors: Wai Yee Lin, Masahiro Yamao

Abstract:

Food control measures are critical in fostering food safety management of a nation. However, no academic study has been undertaken to assess the food control system of Myanmar up to now. The objective of this research paper was to assess the food control system with in depth examination of five key components using desktop analysis and short survey from related food safety program organizations including regulators and inspectors. Study showed that the existing food control system is conventional, mainly focusing on primary health care approach while relying on reactive measures. The achievements of food control work have been limited to a certain extent due to insufficienttechnical capacity that is needed to upgrade staffs, laboratory equipment and technical assistance etc. associated with various sectors. Assessing food control measures is the first step in the integration of food safety management, this paper could assist policy makers in providing information for enhancing the safety and quality of food produced and consumed in Myanmar.

Keywords: Food Control, Food Policy, Legislation, Management

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2817 Experimental Investigation on the Lithium-ion Battery Thermal Management System Based on U-Shaped Micro Heat Pipe Array in High Temperature Environment

Authors: Ruyang Ren, Yaohua Zhao, Yanhua Diao

Abstract:

In this study, a type of active air cooling thermal management system (TMS) based on U-shaped micro heat pipe array (MHPA) is established for the battery energy storage box which operates in high ambient temperature all the year round. The thermal management performance of the active air cooling TMS based on U-shaped MHPA under different ambient temperatures and different cooling conditions is analyzed by the method of experimental research. Results show that even if the battery energy storage box operates at a high ambient temperature of 45 °C, the active air cooling TMS based on U-shaped MHPA controls not only the maximum temperature of the battery in the battery energy storage box below 55 °C, but also the maximum temperature difference in the battery energy storage box below 5 °C during the whole charge-discharge process. The experimental results provide guidance for the application of the battery energy storage box TMS that operates in high temperature areas.

Keywords: Active air cooling, lithium-ion battery, micro heat pipe array, thermal management system.

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2816 Multi-Agent Model for Automation of Business Process Management System Based on Service Oriented Architecture

Authors: Soe Winn, May Thwe Oo

Abstract:

Business process automation is an important task in an enterprise business environment software development. The requirements of processing acceleration and automation level of enterprises are inherently different from one organization to another. We present a methodology and system for automation of business process management system architecture by multi-agent collaboration based on SOA. Design layer processes are modeled in semantic markup language for web services application. At the core of our system is considering certain types of human tasks to their further automation across over multiple platform environments. An improved abnormality processing with model for automation of BPMS architecture by multi-agent collaboration based on SOA is introduced. Validating system for efficiency of process automation, an application for educational knowledge base instance would also be described.

Keywords: Business process management system, businessprocess automation, multi-agent collaboration, Service OrientedArchitecture, extensible service application

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2815 Turfgrass Quality Changes from Season to Season on Perennial Ryegrass (lolium perenne l.) Genotypes Collected from Natural Flora

Authors: Mehmet Ali Avcı, Abdullah Özköse, Ahmet Tamkoç

Abstract:

Perennial ryegrass (Lolium perenne L.) plants are cultivated for lawn constitution and as forage plants. Considerable number of perennial ryegrass genotypes are present in the flora of our country and they present substantial was performed based on a Project supported bu TUBITAK (Project numver : 106O159) and perannial ryegrass genotypes from 8 provinces were collected during 2006. Seeds of perennial ryegrass were collected from 48 different locations. Populations of turfgrass seeds in flowerpots to be 20 and 1 cm deep greenhouse were sown in three replications at 07.07.2007.Then the growth of turfgrass seedlings in the greenhouse in pots showed sufficiently separated from the plants were planted in each population. Plants planted in the garden of the observation scale of 1-9 was evaluated by the quality, 1 = the weakest / worst, 6 = acceptable and 9 = superior or considered as an ideal. Essentially only recognized in assessing the quality of the color of grass, but the color, density, uniformity, texture (texture), illness or environmental stresses are evaluated as a combination reaction. Turfgrass quality 15.11.2007, 19.03.2008, 27.05.2008, 27.11.2008, 07.03.2009 and 02.06.2009 have been 6 times to be in order. Observations made regarding the quality of grass; 3 years according to seasonal environments turf quality genotypes belonging to 14 different populations were found to be 7.5 and above are reserved for future use in breeding works.The number of genotypes belonging to 41 populations in terms of turfgrass quality was determined as 7.9 of 3 year average seasonal. Argıthan between Doğanhisar (Konya) is located 38.09 latitude and 31.40 longitude, altitude 1158 m in the set that population numbered 41.

Keywords: Genotype, Perennial ryegrass, Turfgrass quality

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2814 Development of Lodging Business Management Standards of Bang Khonthi Community in Samut Songkram Province

Authors: Poramet Saeng-On

Abstract:

This research aims to develop ways of lodging business management of Bang Khonthi community in Samut Songkram province that are appropriate with the cultural context of the Bang Khonthi community. Eight lodging business owners were interviewed. It was found that lodging business that are family business must be done with passion, correct understanding of self, culture, nature, Thai way of life, thorough, professional development, environmentally concerned, building partnerships with various networks both community level, and public sector and business cohorts. Public relations should be done through media both traditional and modern outlets, such as websites and social networks to provide customers convenience, security, happiness, knowledge, love and value when travel to Bang Khonthi. This will also help them achieve sustainability in business, in line with the 10 Home Stay Standard Thailand. Suggestions for operators are as follows: Operators need to improve their public relations work. They need to use technology in public relations such as the internet. Management standards must be improved. Souvenir and local products shops should be arranged in the compound. Product pricing must be set accordingly. They need to join hands to help each other. Quality of the business operation should be raised to meet the standards. Educational measures to reduce the impact caused by tourism on the community such as efforts to reduce energy consumption.

Keywords: Homestay, lodging business, management, standard.

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2813 Environmental and Technical Modeling of Industrial Solid Waste Management Using Analytical Network Process; A Case Study: Gilan-IRAN

Authors: D. Nouri, M.R. Sabour, M. Ghanbarzadeh Lak

Abstract:

Proper management of residues originated from industrial activities is considered as one of the serious challenges faced by industrial societies due to their potential hazards to the environment. Common disposal methods for industrial solid wastes (ISWs) encompass various combinations of solely management options, i.e. recycling, incineration, composting, and sanitary landfilling. Indeed, the procedure used to evaluate and nominate the best practical methods should be based on environmental, technical, economical, and social assessments. In this paper an environmentaltechnical assessment model is developed using analytical network process (ANP) to facilitate the decision making practice for ISWs generated at Gilan province, Iran. Using the results of performed surveys on industrial units located at Gilan, the various groups of solid wastes in the research area were characterized, and four different ISW management scenarios were studied. The evaluation process was conducted using the above-mentioned model in the Super Decisions software (version 2.0.8) environment. The results indicates that the best ISW management scenario for Gilan province is consist of recycling the metal industries residues, composting the putrescible portion of ISWs, combustion of paper, wood, fabric and polymeric wastes as well as energy extraction in the incineration plant, and finally landfilling the rest of the waste stream in addition with rejected materials from recycling and compost production plants and ashes from the incineration unit.

Keywords: Analytical Network Process, Disposal Scenario, Gilan Province, Industrial Waste.

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2812 Employee Assessment Systems in the Structures of Corporate Groups

Authors: D. Bąk-Grabowska, K. Grzesik, A. Iwanicka, A. Jagoda

Abstract:

The process of human resources management in the structures of corporate groups demonstrates certain specificity, resulting from the division of decision-making and executive competencies, which occurs within these structures between a parent company and its subsidiaries. The subprocess of employee assessment is considered crucial, since it provides information for the implementation of personnel function. The empirical studies conducted in corporate groups, within which at least one company is located in Poland, confirmed the critical significance of employee assessment systems in the process of human resources management in corporate groups. Parent companies, most often, retain their decision-making authority within the framework of the discussed process and introduce uniform employee assessment and personnel controlling systems to subsidiary companies. However, the instruments for employee assessment applied in corporate groups do not present such specificity.

Keywords: Corporate groups, employee periodical assessment system, holding, human resources management.

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2811 Supplier Selection Using Sustainable Criteria in Sustainable Supply Chain Management

Authors: Richa Grover, Rahul Grover, V. Balaji Rao, Kavish Kejriwal

Abstract:

Selection of suppliers is a crucial problem in the supply chain management. On top of that, sustainable supplier selection is the biggest challenge for the organizations. Environment protection and social problems have been of concern to society in recent years, and the traditional supplier selection does not consider about this factor; therefore, this research work focuses on introducing sustainable criteria into the structure of supplier selection criteria. Sustainable Supply Chain Management (SSCM) is the management and administration of material, information, and money flows, as well as coordination among business along the supply chain. All three dimensions - economic, environmental, and social - of sustainable development needs to be taken care of. Purpose of this research is to maximize supply chain profitability, maximize social wellbeing of supply chain and minimize environmental impacts. Problem statement is selection of suppliers in a sustainable supply chain network by ranking the suppliers against sustainable criteria identified. The aim of this research is twofold: To find out what are the sustainable parameters that can be applied to the supply chain, and to determine how these parameters can effectively be used in supplier selection. Multicriteria decision making tools will be used to rank both criteria and suppliers. AHP Analysis will be used to find out ratings for the criteria identified. It is a technique used for efficient decision making. TOPSIS will be used to find out rating for suppliers and then ranking them. TOPSIS is a MCDM problem solving method which is based on the principle that the chosen option should have the maximum distance from the negative ideal solution (NIS) and the minimum distance from the ideal solution.

Keywords: Sustainable supply chain management, supplier selection, MCDM tools, AHP analysis, TOPSIS method.

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2810 The Pedagogical Integration of Digital Technologies in Initial Teacher Training

Authors: Vânia Graça, Paula Quadros-Flores, Altina Ramos

Abstract:

The use of Digital Technologies in teaching and learning processes is currently a reality, namely in initial teacher training. This study aims at knowing the digital reality of students in initial teacher training in order to improve training in the educational use of ICT and to promote digital technology integration strategies in an educational context. It is part of the IFITIC Project "Innovate with ICT in Initial Teacher Training to Promote Methodological Renewal in Pre-school Education and in the 1st and 2nd Basic Education Cycle" which involves the School of Education, Polytechnic of Porto and Institute of Education, University of Minho. The Project aims at rethinking educational practice with ICT in the initial training of future teachers in order to promote methodological innovation in Pre-school Education and in the 1st and 2nd Cycles of Basic Education. A qualitative methodology was used, in which a questionnaire survey was applied to teachers in initial training. For data analysis, the techniques of content analysis with the support of NVivo software were used. The results point to the following aspects: a) future teachers recognize that they have more technical knowledge about ICT than pedagogical knowledge. This result makes sense if we consider the objective of Basic Education, so that the gaps can be filled in the Master's Course by students who wish to follow the teaching; b) the respondents are aware that the integration of digital resources contributes positively to students' learning and to the life of children and young people, which also promotes preparation in life; c) to be a teacher in the digital age there is a need for the development of digital literacy, lifelong learning and the adoption of new ways of teaching how to learn. Thus, this study aims to contribute to a reflection on the teaching profession in the digital age.

Keywords: Digital technologies, initial teacher training, pedagogical use of ICT, skills.

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2809 Providing Energy Management of a Fuel Cell-Battery Hybrid Electric Vehicle

Authors: Fatma Keskin Arabul, Ibrahim Senol, Ahmet Yigit Arabul, Ali Rifat Boynuegri

Abstract:

On account of the concern of the fossil fuel is depleting and its negative effects on the environment, interest in alternative energy sources is increasing day by day. However, considering the importance of transportation in human life, instead of oil and its derivatives fueled vehicles with internal combustion engines, electric vehicles which are sensitive to the environment and working with electrical energy has begun to develop. In this study, simulation was carried out for providing energy management and recovering regenerative braking in fuel cell-battery hybrid electric vehicle. The main power supply of the vehicle is fuel cell on the other hand not only instantaneous power is supplied by the battery but also the energy generated due to regenerative breaking is stored in the battery. Obtained results of the simulation is analyzed and discussed.

Keywords: Electric vehicles, fuel cell, battery, regenerative braking, energy management.

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2808 Mean-Variance Optimization of Portfolios with Return of Premium Clauses in a DC Pension Plan with Multiple Contributors under Constant Elasticity of Variance Model

Authors: Bright O. Osu, Edikan E. Akpanibah, Chidinma Olunkwa

Abstract:

In this paper, mean-variance optimization of portfolios with the return of premium clauses in a defined contribution (DC) pension plan with multiple contributors under constant elasticity of variance (CEV) model is studied. The return clauses which permit death members to claim their accumulated wealth are considered, the remaining wealth is not equally distributed by the remaining members as in literature. We assume that before investment, the surplus which includes funds of members who died after retirement adds to the total wealth. Next, we consider investments in a risk-free asset and a risky asset to meet up the expected returns of the remaining members and obtain an optimized problem with the help of extended Hamilton Jacobi Bellman equation. We obtained the optimal investment strategies for the two assets and the efficient frontier of the members by using a stochastic optimal control technique. Furthermore, we studied the effect of the various parameters of the optimal investment strategies and the effect of the risk-averse level on the efficient frontier. We observed that the optimal investment strategy is the same as in literature, secondly, we observed that the surplus decreases the proportion of the wealth invested in the risky asset.

Keywords: DC pension fund, Hamilton Jacobi Bellman equation, optimal investment strategies, stochastic optimal control technique, return of premiums clauses, mean-variance utility.

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2807 Relevant Stakeholders in Environmental Management Organization: The Case of Industries Três Rios/RJ

Authors: Beatriz dos Anjos Furtado, Marina Barreiros Lamim, Camila Avozani Zago, Julianne Alvim Milward-de-Azevedo, Luís Cláudio Meirelles de Medeiros

Abstract:

The intense process of economic acceleration, expansion of industrial activities and capitalism, combined with population growth, while promoting the development, bring environmental consequences and dynamics of locations. It can be seen that society is seeking to break with old paradigms of capitalist society, seeking to reconcile growth with sustainable development, with a change of mentality of the stakeholders of the production process (shareholders, employees, suppliers, customers, governments, and neighbors, groups citizens and the public in general). In this context, this research aims to map the stakeholders interested in environmental management in industries located in the city of Três Rios/RJ. The city of Três Rios is located in South-Central region of the state of Rio de Janeiro - Brazil. Methodological resources used refer to descriptive and field research, whose nature is qualitative and quantitative. It is also of multicases studies in the study area, and the data collection occurred by means of semi-structured questionnaires and interviews with employees related to the environmental area of the industries located in Três Rios and registered at the Federation of Industries the State of Rio de Janeiro - FIRJAN in the version of 2013 and active in federal revenue. Through this research it observed, among other things, the stakeholders involved in the environmental management process of “Três Rios” industry respondents, and those responding to the demands of environmental management.

Keywords: Environmental management, environmental practices, industry, stakeholders.

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2806 Modeling Default Probabilities of the Chosen Czech Banks in the Time of the Financial Crisis

Authors: Petr Gurný

Abstract:

One of the most important tasks in the risk management is the correct determination of probability of default (PD) of particular financial subjects. In this paper a possibility of determination of financial institution’s PD according to the creditscoring models is discussed. The paper is divided into the two parts. The first part is devoted to the estimation of the three different models (based on the linear discriminant analysis, logit regression and probit regression) from the sample of almost three hundred US commercial banks. Afterwards these models are compared and verified on the control sample with the view to choose the best one. The second part of the paper is aimed at the application of the chosen model on the portfolio of three key Czech banks to estimate their present financial stability. However, it is not less important to be able to estimate the evolution of PD in the future. For this reason, the second task in this paper is to estimate the probability distribution of the future PD for the Czech banks. So, there are sampled randomly the values of particular indicators and estimated the PDs’ distribution, while it’s assumed that the indicators are distributed according to the multidimensional subordinated Lévy model (Variance Gamma model and Normal Inverse Gaussian model, particularly). Although the obtained results show that all banks are relatively healthy, there is still high chance that “a financial crisis” will occur, at least in terms of probability. This is indicated by estimation of the various quantiles in the estimated distributions. Finally, it should be noted that the applicability of the estimated model (with respect to the used data) is limited to the recessionary phase of the financial market.

Keywords: Credit-scoring Models, Multidimensional Subordinated Lévy Model, Probability of Default.

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2805 Evaluating the Perception of Roma in Europe through Social Network Analysis

Authors: Giulia I. Pintea

Abstract:

The Roma people are a nomadic ethnic group native to India, and they are one of the most prevalent minorities in Europe. In the past, Roma were enslaved and they were imprisoned in concentration camps during the Holocaust; today, Roma are subject to hate crimes and are denied access to healthcare, education, and proper housing. The aim of this project is to analyze how the public perception of the Roma people may be influenced by antiziganist and pro-Roma institutions in Europe. In order to carry out this project, we used social network analysis to build two large social networks: The antiziganist network, which is composed of institutions that oppress and racialize Roma, and the pro-Roma network, which is composed of institutions that advocate for and protect Roma rights. Measures of centrality, density, and modularity were obtained to determine which of the two social networks is exerting the greatest influence on the public’s perception of Roma in European societies. Furthermore, data on hate crimes on Roma were gathered from the Organization for Security and Cooperation in Europe (OSCE). We analyzed the trends in hate crimes on Roma for several European countries for 2009-2015 in order to see whether or not there have been changes in the public’s perception of Roma, thus helping us evaluate which of the two social networks has been more influential. Overall, the results suggest that there is a greater and faster exchange of information in the pro-Roma network. However, when taking the hate crimes into account, the impact of the pro-Roma institutions is ambiguous, due to differing patterns among European countries, suggesting that the impact of the pro-Roma network is inconsistent. Despite antiziganist institutions having a slower flow of information, the hate crime patterns also suggest that the antiziganist network has a higher impact on certain countries, which may be due to institutions outside the political sphere boosting the spread of antiziganist ideas and information to the European public.

Keywords: Applied mathematics, oppression, Roma people, social network analysis.

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2804 Conceptualizing the Knowledge to Manage and Utilize Data Assets in the Context of Digitization: Case Studies of Multinational Industrial Enterprises

Authors: Martin Böhmer, Agatha Dabrowski, Boris Otto

Abstract:

The trend of digitization significantly changes the role of data for enterprises. Data turn from an enabler to an intangible organizational asset that requires management and qualifies as a tradeable good. The idea of a networked economy has gained momentum in the data domain as collaborative approaches for data management emerge. Traditional organizational knowledge consequently needs to be extended by comprehensive knowledge about data. The knowledge about data is vital for organizations to ensure that data quality requirements are met and data can be effectively utilized and sovereignly governed. As this specific knowledge has been paid little attention to so far by academics, the aim of the research presented in this paper is to conceptualize it by proposing a “data knowledge model”. Relevant model entities have been identified based on a design science research (DSR) approach that iteratively integrates insights of various industry case studies and literature research.

Keywords: Data management, digitization, Industry 4.0, knowledge engineering, metamodel.

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2803 Pre and Post IFRS Loss Avoidance in France and the United Kingdom

Authors: T. Miková

Abstract:

This paper analyzes the effect of a single uniform accounting rule on reporting quality by investigating the influence of IFRS on earnings management. This paper examines whether earnings management is reduced after IFRS adoption through the use of “loss avoidance thresholds”, a method that has been verified in earlier studies. This paper concentrates on two European countries: one that represents the continental code law tradition with weak protection of investors (France) and one that represents the Anglo-American common law tradition, which typically implies a strong enforcement system (the United Kingdom).

The research investigates a sample of 526 companies (6822 firm-year observations) during the years 2000 – 2013. The results are different for the two jurisdictions. This study demonstrates that a single set of accounting standards contributes to better reporting quality and reduces the pervasiveness of earnings management in France. In contrast, there is no evidence that a reduction in earnings management followed the implementation of IFRS in the United Kingdom. Due to the fact that IFRS benefit France but not the United Kingdom, other political and economic factors, such legal system or capital market strength, must play a significant role in influencing the comparability and transparency cross-border companies’ financial statements. Overall, the result suggests that IFRS moderately contribute to the accounting quality of reported financial statements and bring benefit for stakeholders, though the role played by other economic factors cannot be discounted.

Keywords: Accounting Standards, Earnings Management, International Financial Reporting Standards, Loss Avoidance, Reporting Quality.

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2802 Sludge and Compost Amendments in Tropical Soils: Impact on Coriander (Coriandrum sativum) Nutrient Content

Authors: Ml. López-Moreno, Le. Lugo Avilés, Fr. Román, J. Lugo Rosas, Ja. Hernández-Viezcas, Jr. Peralta-Videa, Jl. Gardea-Torresdey

Abstract:

Degradation of agricultural soils has increased rapidly during the last 20 years due to the indiscriminate use of pesticides and other anthropogenic activities. Currently, there is an urgent need of soil restoration to increase agricultural production. Utilization of sewage sludge or municipal solid waste is an important way to recycle nutrient elements and improve soil quality. With these amendments, nutrient availability in the aqueous phase might be increased and production of healthier crops can be accomplished. This research project aimed to achieve sustainable management of tropical agricultural soils, specifically in Puerto Rico, through the amendment of water treatment plant sludge’s. This practice avoids landfill disposal of sewage sludge and at the same time results costeffective practice for recycling solid waste residues. Coriander sativum was cultivated in a compost-soil-sludge mixture at different proportions. Results showed that Coriander grown in a mixture of 25% compost+50% Voladora soi+25% sludge had the best growth and development. High chlorophyll content (33.01 ± 0.8) was observed in Coriander plants cultivated in 25% compost+62.5% Coloso soil+ 12.5% sludge compared to plants grown with no sludge (32.59 ± 0.7). ICP-OES analysis showed variations in mineral element contents (macro and micronutrients) in coriander plant grown I soil amended with sludge and compost.

Keywords: Compost, Coriandrum sativum, nutrients, waste sludge.

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2801 Simulation of a Sustainable Cement Supply Chain; Proposal Model Review

Authors: Tarek Elhasia, Bernd Noche, Lima Zhao

Abstract:

In recent years, sustainable supply chain management (SSCM) has been widely researched in academic domain. However, due to the traditional operational role and the complexity of supply chain management in the cement industry, a relatively small amount of research has been conducted on cement supply chain simulation integrated with sustainability criteria. This paper analyses the cement supply chain operations using the Push-Pull supply chain frameworks, the Life Cycle Assessment (LCA) methodology; and proposal integration approach, proposes three supply chain scenarios based on Make-To-Stock (MTS), Pack-To-Order (PTO) and Grind- To-Order (GTO) strategies. A Discrete-Event Simulation (DES) model of SSCM is constructed using Arena software to implement the three-target scenarios. We conclude with the simulation results that (GTO) is the optimal supply chain strategy that demonstrates the best economic, ecological and social performance in the cement industry.

Keywords: Cement industry, simulation, supply chain management (SCM), sustainability.

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2800 Server Virtualization Using User Behavior Model Focus on Provisioning Concept

Authors: D. Prangchumpol

Abstract:

Server provisioning is one of the most attractive topics in virtualization systems. Virtualization is a method of running multiple independent virtual operating systems on a single physical computer. It is a way of maximizing physical resources to maximize the investment in hardware. Additionally, it can help to consolidate servers, improve hardware utilization and reduce the consumption of power and physical space in the data center. However, management of heterogeneous workloads, especially for resource utilization of the server, or so called provisioning becomes a challenge. In this paper, a new concept for managing workloads based on user behavior is presented. The experimental results show that user behaviors are different in each type of service workload and time. Understanding user behaviors may improve the efficiency of management in provisioning concept. This preliminary study may be an approach to improve management of data centers running heterogeneous workloads for provisioning in virtualization system.

Keywords: association rule, provisioning, server virtualization.

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2799 A Mixed-Methods Approach to Developing and Evaluating an SME Business Support Model for Innovation in Rural England

Authors: Steve Fish, Chris Lambert

Abstract:

Cumbria is a geo-political county in Northwest England within which the Lake District National Park, a UNESCO World Heritage site is located. Whilst the area has a formidable reputation for natural beauty and historic assets, the innovation ecosystem is described as ‘patchy’ for a number of reasons. The county is one of the largest in England by area and is sparsely populated. This paper describes the needs, development and delivery of an SME business-support programme funded by the European Regional Development Fund, Lancaster University and the University of Cumbria. The Cumbria Innovations Platform (CUSP) Project has been designed to respond to the nuanced needs of SMEs in this locale, whilst promoting the adoption of research and innovation. CUSP utilizes a funnel method to support rural businesses with access to university innovation intervention. CUSP has been built on a three-tier model: Communicate, Collaborate and Create. The paper describes this project in detail and presents results in terms of output indicators achieved, a beneficiary telephone survey and wider economic forecasts. From a pragmatic point-of-view, the paper provides experiences and reflections of those people who are delivering and evaluating knowledge exchange. The authors discuss some of the benefits, challenges and implications for both policy makers and practitioners. Finally, the paper aims to serve as an invitation to others who may consider adopting a similar method of university-industry collaboration in their own region.

Keywords: Regional business support, rural business support, university-industry collaboration, collaborative R&D, SMEs, knowledge exchange.

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2798 The Problem of Power and Management in the Information Society

Authors: Shattyk Aliyev, Zhakypbek Altayev, Pirimbek Suleimenov, Asset Kuranbek, Zhamila Amirkulova

Abstract:

Modern civilization has come in recent decades into a new phase in its development, called the information society. The concept of "information society" has become one of the most common. Therefore, the attempt to understand what exactly the society we live in, what are its essential features, and possible future scenarios, is important to the social and philosophical analysis. At the heart of all these deep transformations is more increasing, almost defining role knowledge and information as play substrata of «information society». The mankind opened for itself and actively exploits a new resource – information. Information society puts forward on the arena new type of the power, at the heart of which activity – mastering by a new resource: information and knowledge. The password of the new power – intelligence as synthesis of knowledge, information and communications, the strength of mind, fundamental sociocultural values. In a postindustrial society, the power of knowledge and information is crucial in the management of the company, pushing into the background the influence of money and state coercion.

Keywords: Information society, philosophy of power, management, globalization and innovation.

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2797 Poor Medical Waste Management (MWM) Practices and Its Risks to Human Health and the Environment: A Literature Review

Authors: Babanyara Y. Y., Ibrahim D. B., Garba T., Bogoro A. G., Abubakar, M. Y.

Abstract:

Medical care is vital for our life, health and well-being. But the waste generated from medical activities can be hazardous, toxic and even lethal because of their high potential for diseases transmission. The hazardous and toxic parts of waste from healthcare establishments comprising infectious, medical and radioactive material as well as sharps constitute a grave risks to mankind and the environment, if these are not properly treated / disposed or are allowed to be mixed with other municipal waste. In Nigeria, practical information on this aspect is inadequate and research on the public health implications of poor management of medical wastes is few and limited in scope. Findings drawn from Literature particularly in the third world countries highlights financial problems, lack of awareness of risks involved in MWM, lack of appropriate legislation and lack of specialized MWM staff. The paper recommends how MWM practices can be improved in medical facilities.

Keywords: Environmental pollution, infectious, management, medical waste, public health.

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2796 Heat Generation Rate and Computational Simulation for Li-Ion Battery Module

Authors: Ravichandra R., Srithar Rajoo, Tan Lit Wen

Abstract:

In recent years Li-Ion batteries getting more attention among the Electrical Vehicles (EV) and Hybrid Electrical Vehicles (HEV) energy storage. Li-Ion has shown extended power density and light weight compared to other batteries readily available in the market. One of the major drawbacks in Li-Ion batteries is their sensitivity to the temperature. If the working temperature is beyond the limit, that could affect seriously on the durability and performance of Li-Ion battery. Thus Battery Thermal Management (BTM) is the most essential in adapting Li-Ion battery to the EVs and HEVs.

Keywords: Li-Ion battery, HEV/EV, battery thermal management, heat generation rate.

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2795 Multidimensional Performance Management

Authors: David Wiese

Abstract:

In order to maximize efficiency of an information management platform and to assist in decision making, the collection, storage and analysis of performance-relevant data has become of fundamental importance. This paper addresses the merits and drawbacks provided by the OLAP paradigm for efficiently navigating large volumes of performance measurement data hierarchically. The system managers or database administrators navigate through adequately (re)structured measurement data aiming to detect performance bottlenecks, identify causes for performance problems or assessing the impact of configuration changes on the system and its representative metrics. Of particular importance is finding the root cause of an imminent problem, threatening availability and performance of an information system. Leveraging OLAP techniques, in contrast to traditional static reporting, this is supposed to be accomplished within moderate amount of time and little processing complexity. It is shown how OLAP techniques can help improve understandability and manageability of measurement data and, hence, improve the whole Performance Analysis process.

Keywords: Data Warehousing, OLAP, Multidimensional Navigation, Performance Diagnosis, Performance Management, Performance Tuning.

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2794 Absence of Leave and Job Morality in the ICU

Authors: Li-Ping Hsiao, Feng-Chuan Pan

Abstract:

Leave of absence is important in maintaining a good status of human resource quality. Allowing the employees temporarily free from the routine assignments can vitalize the workers- morality and productivity. This is particularly critical to secure a satisfactory service quality for healthcare professionals of which were typically featured with labor intensive and complicated works to perform. As one of the veteran hospitals that were found and operated by the Veteran Department of Taiwan, the nursing staff of the case hospital was squeezed to an extreme minimum level under the pressure of a tight budgeting. Leave of absence on schedule became extremely difficult, especially for the intensive care units (ICU), in which required close monitoring over the cared patients, and that had more easily driven the ICU nurses nervous. Even worse, the deferred leaves were more than 10 days at any time in the ICU because of a fluctuating occupancy. As a result, these had brought a bad setback to this particular nursing team, and consequently defeated the job performance and service quality. To solve this problem and accordingly to strengthen their morality, a project team was organized across different departments specific for this. Sufficient information regarding jobs and positions requirements, labor resources, and actual working hours in detail were collected and analyzed in the team meetings. Several alternatives were finalized. These included job rotating, job combination, leave on impromptu and cross-departmental redeployment. Consequently, the deferred leave days sharply reduced 70% to a level of 3 or less days. This improvement had not only provided good shelter for the ICU nurses that improved their job performance and patient safety but also encouraged the nurses active participating of a project and learned the skills of solving problems with colleagues.

Keywords: Information, job rotating, human resource, intensive care unit.

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