Search results for: Accounting information quality

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 1683

Authors: N. J. M. Yusof, T. Sabir, J. McLoughlin

Abstract:

The garment manufacturing industry involves sequential processes that are subjected to uncontrollable variations. The industry depends on the skill of labour in handling the varieties of fabrics and accessories, machines, as well as complicated sewing operation. Due to these reasons, garment manufacturers have created systems to monitor and to control the quality of the products on a regular basis by conducting quality approaches to minimize variation. With that, the aim of this research has been to ascertain the quality approaches deployed by Malaysian garment manufacturers in three key areas - quality systems and tools; quality control and types of inspection; as well as sampling procedures chosen for garment inspection. Besides, the focus of this research was to distinguish the quality approaches adopted by companies that supplied finished garments to both domestic and international markets. Feedback from each company representative has been obtained via online survey, which comprised of five sections and 44 questions on the organizational profile and the quality approaches employed in the garment industry. As a result, the response rate was 31%. The results revealed that almost all companies have established their own mechanism of process control by conducting a series of quality inspections for daily production, either it was formally set up or otherwise. In addition, quality inspection has been the predominant quality control activity in the garment manufacturing, while the level of complexity of these activities was substantially dictated by the customers. Moreover, AQL-based sampling was utilized by companies dealing with exports, whilst almost all the companies that only concentrated on the domestic market were comfortable using their own sampling procedures for garment inspection. Hence, this research has provided insights into the implementation of a number of quality approaches that were perceived as important and useful in the garment manufacturing sector, which is truly labour-intensive.

Keywords: Garment manufacturing, quality approaches, quality control, inspection, acceptance quality limit (AQL), and sampling.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3414

Authors: Ekaterina Artiukhina, Panagiotis Grammelis

Abstract:

Torrefaction of biomass pellets is considered as a useful pretreatment technology in order to convert them into a high quality solid biofuel that is more suitable for pyrolysis, gasification, combustion, and co-firing applications. In the course of torrefaction, the temperature varies across the pellet, and therefore chemical reactions proceed unevenly within the pellet. However, the uniformity of the thermal distribution along the pellet is generally assumed. The torrefaction process of a single cylindrical pellet is modeled here, accounting for heat transfer coupled with chemical kinetics. The drying sub-model was also introduced. The nonstationary process of wood pellet decomposition is described by the system of non-linear partial differential equations over the temperature and mass. The model captures well the main features of the experimental data.

Keywords: Torrefaction, biomass pellets, model, heat and mass transfer.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1798

Authors: Eva Nedeliakova, Jaroslav Masek, Juraj Camaj

Abstract:

This article describes the results of research focused on quality of railway freight transport services. Improvement of these services has a crucial importance in customer considering on the future use of railway transport. Processes filling the customer demands and output quality assessment were defined as a part of the research. In this contribution is introduced the map of quality planning and the algorithm of applied methodology. It characterizes a model which takes into account characters of transportation with linking a perception services quality in ordinary and extraordinary operation. Despite the fact that rail freight transport has its solid position in the transport market, lots of carriers worldwide have been experiencing a stagnation for a couple of years. Therefore, specific results of the research have a significant importance and belong to numerous initiatives aimed to develop and support railway transport not only by creating a single railway area or reducing noise but also by promoting railway services. This contribution is focused also on the application of dynamic quality models which represent an innovative method of evaluation quality services. Through this conception, time factor, expected, and perceived quality in each moment of the transportation process can be taken into account.

Keywords: Quality, railway, transport, service.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1686

Authors: Mingyu Xie, Mietek Brdys

Abstract:

The paper develops a Non-Linear Model Predictive Control (NMPC) of water quality in Drinking Water Distribution Systems (DWDS) based on the advanced non-linear quality dynamics model including disinfections by-products (DBPs). A special attention is paid to the analysis of an impact of the flow trajectories prescribed by an upper control level of the recently developed two-time scale architecture of an integrated quality and quantity control in DWDS. The new quality controller is to operate within this architecture in the fast time scale as the lower level quality controller. The controller performance is validated by a comprehensive simulation study based on an example case study DWDS.

Keywords: Model predictive control, hierarchical control structure, genetic algorithm, water quality with DBPs objectives.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2471

Authors: B. Thanasansomboon, S. Choemprayong, N. Parinyanitikul, U. Tanlamai

Abstract:

Being diagnosed with metastatic breast cancer, the patients as well as their caretakers are affected physically and mentally. Although the medical systems in Thailand have been attempting to improve the quality and effectiveness of the treatment of the disease in terms of physical illness, the success of the treatment also depends on the quality of mental health. Metastatic breast cancer patients have found that social support is a key factor that helps them through this difficult time. It is recognized that social support in different dimensions, including emotional support, social network support, informational support, instrumental support and appraisal support, are contributing factors that positively affect the quality of life of patients in general, and it is undeniable that social support in various forms is important in promoting the quality of life of metastatic breast patients. However, previous studies have not been dedicated to investigating their quality of life concerning affective, cognitive, and behavioral outcomes. Therefore, this study aims to develop integrated social support through social networks to improve the quality of life of metastatic breast cancer patients in Thailand.

Keywords: Social support, metastatic breast cancer, quality of life, social network.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 571

Authors: S. Wechmongkhonkon, N.Poomtong, S. Areerachakul

Abstract:

Water quality is a subject of ongoing concern. Deterioration of water quality has initiated serious management efforts in many countries. This study endeavors to automatically classify water quality. The water quality classes are evaluated using 6 factor indices. These factors are pH value (pH), Dissolved Oxygen (DO), Biochemical Oxygen Demand (BOD), Nitrate Nitrogen (NO3N), Ammonia Nitrogen (NH3N) and Total Coliform (TColiform). The methodology involves applying data mining techniques using multilayer perceptron (MLP) neural network models. The data consisted of 11 sites of canals in Dusit district in Bangkok, Thailand. The data is obtained from the Department of Drainage and Sewerage Bangkok Metropolitan Administration during 2007-2011. The results of multilayer perceptron neural network exhibit a high accuracy multilayer perception rate at 96.52% in classifying the water quality of Dusit district canal in Bangkok Subsequently, this encouraging result could be applied with plan and management source of water quality.

Keywords: artificial neural network, classification, surface water quality

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3200

Authors: L. Mion

Abstract:

The implementation of quality management systems in higher education in different countries is determined by national regulatory choices and supranational indications (such as the European Standard Guidelines for Quality Assurance). The effective functioning and transformative capacity of these quality management systems largely depend on the organizational context in which they are applied and, more specifically, on the culture of quality developed in single universities or in single countries. The University's concept of quality culture integrates the structural dimension of Quality Assurance (QA) (quality management manuals, process definitions, tools) with the value dimension of an organization (principles, skills, and attitudes). Within the EHEA (European Higher Education Area), countries such as Portugal, the Netherlands, the UK, and Norway demonstrate a greater integration of QA principles in the various organizational levels and areas of competence of university institutions or have greater experience in implementation or scientific and political debate on the matter. Therefore, the study, through an integrative literature review, of the quality management systems of these countries is aimed at determining a framework of the culture of quality, helpful in defining the elements which, both in structural-organizational terms and in terms of values and skills and attitudes, have proved to be factors of success in the effective implementation of quality assurance systems in universities and in the countries considered in the research. In order for a QA system to effectively aim for continuous improvement in a complex and dynamic context such as the university one, it must embrace a holistic vision of quality from an integrative perspective, focusing on the objective of transforming the reality being evaluated.

Keywords: Higher education, quality assurance, quality culture, Portugal, Norway, Netherlands, United Kingdom.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 71

Authors: L. Mion

Abstract:

The implementation of quality management systems in higher education in different countries is determined by national regulatory choices and supranational indications (such as the European Standard Guidelines for Quality Assurance). The effective functioning and transformative capacity of these quality management systems largely depend on the organizational context in which they are applied and, more specifically, on the culture of quality developed in single universities or in single countries. The University's concept of quality culture integrates the structural dimension of Quality Assurance (QA) (quality management manuals, process definitions, tools) with the value dimension of an organization (principles, skills, and attitudes). Within the EHEA (European Higher Education Area), countries such as Portugal, the Netherlands, the UK, Norway demonstrate a greater integration of QA principles in the various organizational levels and areas of competence of university institutions or have greater experience in implementation or scientific and political debate on the matter. Therefore, the study, through an integrative literature review, of the quality management systems of these countries, aimed at determining a framework of the culture of quality, helpful in defining the elements which, both in structural-organizational terms and in terms of values and skills and attitudes, have proved to be factors of success in the effective implementation of quality assurance systems in universities and in the countries considered in the research. In order for a QA system to effectively aim for continuous improvement in a complex and dynamic context such as the university one, it must embrace a holistic vision of quality from an integrative perspective, focusing on the objective of transforming the reality being evaluated.

Keywords: Higher Education, quality assurance, quality culture, Portugal, Norway, Netherlands, United Kingdom.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 43

Authors: H. Ashrafi, S. Ebrahimi, H. Kamalzadeh

Abstract:

With the development of business competition, it is important for healthcare providers to improve their service qualities. In order to improve service quality of a clinic, four important dimensions are defined: tangibles, responsiveness, empathy, and reliability. Moreover, there are several service stages in hospitals such as financial screening and examination. One of the most challenging limitations for improving service quality is budget which impressively affects the service quality. In this paper, we present an approach to address budget uncertainty and provide guidelines for service resource allocation. In this paper, a service quality improvement approach is proposed which can be adopted to multistage service processes to improve service quality, while controlling the costs. A multi-objective function based on the importance of each area and dimension is defined to link operational variables to service quality dimensions. The results demonstrate that our approach is not ultra-conservative and it shows the actual condition very well. Moreover, it is shown that different strategies can affect the number of employees in different stages.

Keywords: Service quality assessment, healthcare resource allocation, robust optimization, budget uncertainty.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1101

Authors: Shiva Hashemi, Azizan Marzuki, S. Kiumarsi

Abstract:

In recent years, conference destinations have been highly competitive; therefore, it is necessary to know about the behaviours of conference participants such as the process of their decision-making and the assessment of perceived conference quality. A conceptual research framework based on the Theory of Planned Behaviour model is presented in this research to get better understanding factors that influence it. This research study highlights key factors presented in previous studies in which behaviour intentions of participants are affected by the quality of conference. Therefore, this study is believed to provide an idea that conference participants should be encouraged to contribute to the quality and behaviour intention of the conference.

Keywords: Conference attendees, service quality, perceives value, trust, behaviour intention.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1553

Authors: Mary L. G. S. Senna, Afonso R. Aquino, Veruska C. Dutra, Carlos H. C. Tolentino

Abstract:

The quality of life index, despite elucidating many discussions, the conceptual subjectivity of the term does not show precision, and consequently, many researchers seek to develop methods aiming to measure this concept, bringing it to a more concrete approach. In this study, the quality of life index method was used to analyze the population of Mateiros, Tocantins, Brazil for quality of life. After data collection, it was compared the quality of life index between the population and the group of beneficiaries of the Brazilian government assistance program Bolsa Família (Family Allowance). Some of the people interviewed receive financial aid from the federal government program Bolsa Família (22%). Comparisons were made among the final score of the quality of life index of the Mateiros population and the following factors: Gender, age, education, those working or not with tourism and those who receive or do not receive the Bolsa Família. It was observed that only the factor, Bolsa Família (p-score 0.0138), shows an association with quality of life improvement, noticing that those who have financial aid had a higher quality of life improvement than the rest of the population. It was concluded that, government assistance has shown a decisive element on the enhancement of Mateiros population quality of life, indicating that similar actions should be maintained.

Keywords: Quality of life index, government aid to families, sustainable tourism, Bolsa Familia.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1785

Authors: Mostafa A. Shokshok, Omran Ali Abu Krais

Abstract:

This paper describes the collection and analysis of data obtained from face-to-face interviews conducted in selected Libyan industrial companies. The objectives of the interviews are to enhance understanding, and generate explanations of current issues in culture and quality management systems in Libyan companies. The method used in analyzing the questions, as well as the main finding of each question are explained. The interviews probed areas identify national and organizational culture, quality management systems, current methods, effects, barriers and other factors affecting the success of quality management implementation. Eleven questions are prepared and been discussed with the interviewees.

Keywords: Interviews, quality, culture, Libyan industrial companies.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1946

Authors: Saif Ul Haq

Abstract:

The current study intends to examine the safety and quality considerations of clients of housing projects and their impact on the adoption of Quality Function Deployment (QFD) by the construction firm. Mixed method research technique has been used to collect and analyze the data wherein a survey was conducted to collect the data from 220 clients of housing projects in Saudi Arabia. Then, the telephonic and Skype interviews were conducted to collect data of 15 professionals working in the top ten real estate companies of Saudi Arabia. Data were analyzed by using partial least square (PLS) and thematic analysis techniques. Findings reveal that today’s customer prioritizes the safety and quality requirements of their houses and as a result, construction firms adopt QFD to address the needs of customers. The findings are of great importance for the clients of housing projects as well as for the construction firms as they could apply QFD in housing projects to address the safety and quality concerns of their clients.

Keywords: Construction industry, quality considerations, quality function deployment, safety considerations.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 887

Authors: Hamed Homaei, Iraj Mahdavi, Ali Tajdin

Abstract:

One of the main concerns of miners is to increase the quality level of their products because the mining metals price depends on their quality level; however, increasing the quality level of these products has different costs at different levels of the supply chain. These costs usually increase after extractor level. This paper studies the coordination issue of a decentralized three-level supply chain with one supplier (extractor), one mineral processor and one manufacturer in which the increasing product quality level cost at the processor level is higher than the supplier and at the level of the manufacturer is more than the processor. We identify the optimal product quality level for each supply chain member by designing a revenue sharing contract. Finally, numerical examples show that the designed contract not only increases the final product quality level but also provides a win-win condition for all supply chain members and increases the whole supply chain profit.

Keywords: Three-stage supply chain, product quality improvement, channel coordination, revenue sharing.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1097

Authors: Ndidi F. Amulu, Calistus N. Ude, Patrick E. Amulu, Nneka N. Uchegbu

Abstract:

The effects of temperature and enzyme concentration on the quality of mixed pineapple and pawpaw blended fruits juice were studied. Extracts of the two fruit juices were separately treated at 70  for 15 min each so as to inactivate micro-organisms. They were analyzed and blended in different proportions of 70% pawpaw and 30% pineapple, 60% pawpaw and 40% pineapple, 50% pineapple and 50% pawpaw, 40% pawpaw and 60% pineapple. The characterization of the fresh pawpaw and pineapple juice before blending showed that the juices have good quality. The high water content of the product may have affected the viscosity, vitamin C content and total soluble solid of the blended juice to be low. The effects of the process parameters on the quality showed that better quality of the blended juice can be obtained within the optimum temperature range of (50-70 °C) and enzyme concentration range (0.12-0.18 w/v). The ratio of mix 60% pineapple juice: 40% pawpaw juice has better quality. This showed that pawpaw and pineapple juices can blend effectively to produce a quality juice.

Keywords: Clarification, pawpaw, pineapple, viscosity, vitamin C.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1816

Authors: Almutasim Billa A. Alanazi, Hal S. Tharp

Abstract:

Artificial Intelligence (AI), specifically Reinforcement Learning (RL), has proven helpful in many control path planning technologies by maximizing and enhancing their performance, such as navigation systems. Since it learns from experience by interacting with the environment to determine the optimal policy, the optimal policy takes the best action in a particular state, accounting for the long-term rewards. Most navigation systems focus primarily on "arriving faster," overlooking safety and efficiency while estimating the optimum path, as safety and efficiency are essential factors when planning for a long-distance journey. This paper represents an RL control model that proposes a control mechanism for improving navigation systems. Also, the model could be applied to other control path planning applications because it is adjustable and can accept different properties and parameters. However, the navigation system application has been taken as a case and evaluation study for the proposed model. The model utilized a Q-learning algorithm for training and updating the policy. It allows the agent to analyze the quality of an action made in the environment to maximize rewards. The model gives the ability to update rewards regularly based on safety and efficiency assessments, allowing the policy to consider the desired safety and efficiency benefits while making decisions, which improves the quality of the decisions taken for path planning compared to the conventional RL approaches.

Keywords: Artificial intelligence, control system, navigation systems, reinforcement learning.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 178

Authors: Adriana Ávila Zúñiga Nordfjeld

Abstract:

This paper provides a literature review to document the state of the art with respect to handling “human bias” in decision making within the established quality management systems (QMS) and LEAN theory, in the context of shipbuilding. Previous research shows that in shipbuilding there is a huge deviation from the planned man-hours under the project management to the actual man-hours used because of errors in planning and reworks caused by human bias in the information flows, among others. This reduces the efficiency, and increases operational costs. Thus, the research question is how QMS and LEAN handle biases. The findings show the gap in studying the integration of methods to handle human bias in decision making into QMS and lean, not only within shipbuilding, but in general. Theoretical and practical implications are discussed for researchers and practitioners in the areas of decision making, QMS and LEAN, and future research is suggested.

Keywords: Human bias, decision making, LEAN Shipbuilding, quality management systems.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2952

Authors: Waralak Vongdoiwang Siricharoen, Nattanun Siricharoen

Abstract:

The objectives of this study are to determine the role of media that influence the values, attitudes and behaviors of Thai youths. Analytical qualitative research techniques were used for this purpose. Data collection based techniques was used which were individual interviews and focus group discussions with journalists, sample of high school and university students, and parents. The results show that “Social Media" is still the most popular media for Thai youths. It is also still in the hands of the marketing business and it can motivate Thai youths to do so many things. The main reasons of media exposure are to find quality information that they want quickly, get satisfaction and can use social media to get more exciting and to build communities. They believe that the need for media and information literacy skills is defined as making judgments, personal integrity, training of family and the behavior of close friends.

Keywords: Media and Information Literacy, Making Judgments, Personal integrity, Behavior of close friends

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2781

Authors: Francois T. Pronk, Steven J. Hulshoff

Abstract:

A study of various turbulent inflow generation methods was performed to compare their relative effectiveness for LES computations of turbulent boundary layers. This study confirmed the quality of the turbulent information produced by the family of recycling and rescaling methods which take information from within the computational domain. Furthermore, more general inflow methods also proved applicable to such simulations, with a precursor-like inflow and a random inflow augmented with forcing planes showing promising results.

Keywords: Boundary layer, Flat plate, Inflow modeling, LES

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1653

Authors: T. Thulare, M. Herselman, A. Botha

Abstract:

Poor system use, including inappropriate design of health information systems, causes difficulties in communication with patients and increased time spent by healthcare professionals in recording the necessary health information for medical records. System features like pop-up reminders, complex menus, and poor user interfaces can make medical records far more time consuming than paper cards as well as affect decision-making processes. Although errors associated with health information and their real and likely effect on the quality of care and patient safety have been documented for many years, more research is needed to measure the occurrence of these errors and determine the causes to implement solutions. Therefore, the purpose of this paper is to identify data integrity challenges in hospital information systems through a scoping review and based on the results provide recommendations on how to manage these. Only 34 papers were found to be most suitable out of 297 publications initially identified in the field. The results indicated that human and computerized systems are the most common challenges associated with data integrity and factors such as policy, environment, health workforce, and lack of awareness attribute to these challenges but if measures are taken the data integrity challenges can be managed.

Keywords: Data integrity, data integrity challenges, hospital information systems, South Africa.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1342

Authors: A. Brunel, A. Kernevez, F. Leclere, J. Trenteseaux

Abstract:

Today, wine quality is only evaluated by wine experts with their own different personal tastes, even if they may agree on some common features. So producers do not have any unbiased way to independently assess the quality of their products. A tool is here proposed to evaluate wine quality by an objective ranking based upon the variables entering wine elaboration, and analysed through principal component analysis (PCA) method. Actual climatic data are compared by measuring the relative distance between each considered wine, out of which the general ranking is performed.

Keywords: Wine, grape, vine, weather conditions, rating, climate, principal component analysis, metric analysis.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2119

Authors: A. Boudiaf

Abstract:

The purpose of this paper is to analyze and apprehend, through four case studies, the interest of the project of the implementation of the quality management system (QMS) at four Moroccan small and medium-sized enterprises (SMEs). This project could generate significant organizational change to improve the functioning of the organization. In fact, quality is becoming a necessity in the current business world. It is considered to be a major component in companies’ competitive strategies. It should be noted that quality management is characterized by a set of methods and techniques that can be used to solve malfunctions and reorganize companies. It is useful to point out that the choice of the adoption of the quality approach could be influenced by the circumstances of the business context, it could also be derived from its strategic vision; this means that this choice can be characterized as either a strategic aspect or a reactive aspect. This would probably have a major impact on the functioning of the QMS and also on the perception of the quality issue by company managers and their employees.

Keywords: Business context, organizational change, quality, reorganization.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 798

Authors: Mohamed Moustafa Soliman, Mohamed Abd Elsalam

Abstract:

Recent financial international scandals around the world have led to a number of investigations into the effectiveness of corporate governance practices and audit quality. Although evidence of corporate governance practices and audit quality exists from developed economies, very scanty studies have been conducted in Egypt where corporate governance is just evolving. Therefore, this study provides evidence on the effectiveness of corporate governance practices and audit quality from a developing country. The data for analysis are gathered from the top 50 most active companies in the Egyptian Stock Exchange, covering the three year period 2007-2009. Logistic regression was used in investigating the questions that were raised in the study. Findings from the study show that board independence; CEO duality and audit committees significantly have relationship with audit quality. The results also, indicate that institutional investor and managerial ownership have no significantly relationship with audit quality. Evidence also exist that size of the company; complexity and business leverage are important factors in audit quality for companies quoted on the Egypt Stock Exchange.

Keywords: Corporate governance, Boards of directors, corporate ownership, Audit Committees, Audit quality, and Egypt.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3910

Authors: Shattyk Aliyev, Zhakypbek Altayev, Zuchra Ismagambetova, Yerkin Massanov

Abstract:

Information society is an absolutely new public formation at which the infrastructure and the social relations correspond to the socialized essence of «information genotype» mankind. Information society is a natural social environment which allows the person to open completely the information nature, to use intelligence for joint creation with other people of new information on the basis of knowledge earlier saved up by previous generations.

Keywords: Information society, Philosophy, Education, Globalization and innovation.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1950

Authors: Bubaker F. Shareia

Abstract:

Much of the literature on research design has focused on research conducted in developed, uni-cultural or primarily English speaking countries. Studies of qualitative case study research, the challenges, and prospects have been embedded in Western/Eurocentric society and social theories. Although there have been some theoretical studies, few empirical studies have been conducted to explore the nature of the challenges of qualitative case study in developing countries. These challenges include accessibility to organizations, conducting interviews in developing countries, accessing documents and observing official meetings, language and cultural challenges, the use of consent forms, issues affecting access to companies, respondent issues, and data analysis. The author, while conducting qualitative case study research in Libya, faced all these issues. The discussion in this paper examines these issues in order to make a contribution toward the literature in this area.

Keywords: Accounting, Libya, culture, language, developing countries, qualitative case study.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2276

Authors: Mohammad Javad Dehghani

Abstract:

In the power quality analysis non-stationary nature of voltage distortions require some precise and powerful analytical techniques. The time-frequency representation (TFR) provides a powerful method for identification of the non-stationary of the signals. This paper investigates a comparative study on two techniques for analysis and visualization of voltage distortions with time-varying amplitudes. The techniques include the Discrete Wavelet Transform (DWT), and the S-Transform. Several power quality problems are analyzed using both the discrete wavelet transform and S–transform, showing clearly the advantage of the S– transform in detecting, localizing, and classifying the power quality problems.

Keywords: Power quality, S-Transform, Short Time FourierTransform , Wavelet Transform, instantaneous sag, swell.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2804

Authors: Aline Alves Bandeira, Luís Pedro Lima, Maria Cecília de Paula Silva, Paulo Henrique de Viveiros Tavares

Abstract:

Nowadays, the study of public policies regarding management efficiency is essential. Public policies are about what governments do or do not do, being an area that has grown worldwide, contributing through the knowledge of technologies and methodologies that monitor and evaluate the performance of public administrators. The information published on official government websites needs to provide for transparency and responsiveness of managers. Thus, transparency is a primordial factor for the execution of accountability, providing, in this way, services to the citizen with the expansion of transparent, efficient, democratic information and that value administrative eco-efficiency. The ecologically balanced management of a Smart City must optimize environmental education, building a fairer society, which brings about equality in the use of quality environmental resources. Smart Cities add value in the construction of public management, enabling interaction between people, enhancing environmental education and the practical applicability of administrative eco-efficiency, fostering economic development and improving the quality of life.

Keywords: Accountability, environmental education, new public administration, smart cities.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 591

Authors: Zunaira Asif, Zhi Chen

Abstract:

The sustainable measures on air quality management are recognized as one of the most serious environmental concerns in the mining region. The mining operations emit various types of pollutants which have significant impacts on the environment. This study presents a stochastic control strategy by developing the air pollution control model to achieve a cost-effective solution. The optimization method is formulated to predict the cost of treatment using linear programming with an objective function and multi-constraints. The constraints mainly focus on two factors which are: production of metal should not exceed the available resources, and air quality should meet the standard criteria of the pollutant. The applicability of this model is explored through a case study of an open pit metal mine, Utah, USA. This method simultaneously uses meteorological data as a dispersion transfer function to support the practical local conditions. The probabilistic analysis and the uncertainties in the meteorological conditions are accomplished by Monte Carlo simulation. Reasonable results have been obtained to select the optimized treatment technology for PM_2.5, PM₁₀, NO_x, and SO₂. Additional comparison analysis shows that baghouse is the least cost option as compared to electrostatic precipitator and wet scrubbers for particulate matter, whereas non-selective catalytical reduction and dry-flue gas desulfurization are suitable for NO_x and SO₂ reduction respectively. Thus, this model can aid planners to reduce these pollutants at a marginal cost by suggesting control pollution devices, while accounting for dynamic meteorological conditions and mining activities.

Keywords: Air pollution, linear programming, mining, optimization, treatment technologies.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1594

Authors: Y. Atilgan Şengül

Abstract:

Health information technologies promise higher quality, safer care and much more for both patients and professionals. Despite their promise, they are costly to develop and difficult to implement. On the other hand, user acceptance and usage determine the success of implemented information technology in healthcare. This study provides a model to understand health professionals’ perception and expectation of health information technology. Extensive literature review has been conducted to determine the main factors to be measured. A questionnaire has been designed as a measurement model and submitted to the personnel of an in vitro fertilization clinic. The respondents’ degree of agreement according to five-point Likert scale was 72% for convenient access to data and 69.4% for the importance of data security. There was a significant difference in acceptance of electronic data storage for female respondents. Also, other significant differences between professions were obtained.

Keywords: Healthcare, health informatics, medical record system, questionnaire.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1387