Search results for: Advanced Accounting Practices

Authors: Alireza Azimi Sani

Abstract:

This paper discusses the design characteristics management accounting systems should have to be useful for strategic planning and control and provides brief introductions to strategic variance analysis, profit-linked performance measurement models and balanced scorecard. It shows two multi-period, multiproduct models are specified, can be related to Porter's strategy framework and cost and revenue drivers, and can be used to support strategic planning, control and cost management.

Keywords: Accounting, balanced scorecard, profit-linked, strategic management, variance analysis.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 4968

Authors: B. Alajmi, L. Marouf, A. S. Chaudhry

Abstract:

Knowledge management is considered as an important factor in improving health care services. KM facilitates the transfer of existing knowledge and the development of new knowledge in hospitals. This paper reviews practices adopted by doctors in Kuwait for capturing, sharing, and generating knowledge. It also discusses the perceived impact of KM practices on performance of hospitals. Based on a survey of 277 doctors, the study found that KM practices among doctors in the sampled hospitals were not very effective. Little attention was paid to the main activities that support the transfer of expertise among doctors in hospitals. However, as predicted by previous studies, good km practices were perceived by doctors to have a positive impact on performance of hospitals. It was concluded that through effective KM practices hospitals could improve the services they provide. Documentation of best practices and capturing of lessons learnt for re-use of knowledge could help transform the hospitals into learning organizations.

Keywords: Health Sector, Hospitals, Knowledge Management, Kuwait, Tools and Practices.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3459

Authors: Ali Faal Ghayoumi, Mahmoud Dehghan Nayeri, Manouchehre Ansari, Taha Raeesi

Abstract:

This study aims to investigate empirically the valuerelevance of accounting information to domestic investors in Tehran stock exchange from 1999 to 2006. During the present research impacts of two factors, including positive vs. negative earnings and the firm size are considered as well. The authors used earnings per share and annual change of earnings per share as the income statement indices, and book value of equity per share as the balance sheet index. Return and Price models through regression analysis are deployed in order to test the research hypothesis. Results depicted that accounting information is value-relevance to domestic investors in Tehran Stock Exchange according to both studied models. However, income statement information has more value-relevance than the balance sheet information. Furthermore, positive vs. negative earnings and firm size seems to have significant impact on valuerelevance of accounting information.

Keywords: Value-Relevance of Accounting Information, Iranianstock exchange, Return Model, Price Model

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2517

Authors: Manirath Wongsim, Pawornprat Hongsakon

Abstract:

Information Quality (IQ) has become a critical, strategic issue in Accounting Information Systems (AIS) adoption. In order to implement AIS adoption successfully, it is important to consider the quality of information use throughout the adoption process, which seriously impacts the effectiveness of AIS adoption practice and the optimisation of AIS adoption decisions. There is a growing need for research to provide insights into issues and solutions related to IQ in AIS adoption. The need for an integrated approach to improve IQ in AIS adoption, as well as the unique characteristics of accounting data, demands an AIS adoption specific IQ framework. This research aims to explore ways of managing information quality and AIS adoption to investigate the relationship between the IQ issues and AIS adoption process. This study has led to the development of a framework for understanding IQ management in AIS adoption. This research was done on 44 respondents as ten organisations from manufacturing firms in Thailand. The findings of the research’s empirical evidence suggest that IQ dimensions in AIS adoption to provide assistance in all process of decision making. This research provides empirical evidence that information quality of AIS adoption affect decision making and suggests that these variables should be considered in adopting AIS in order to improve the effectiveness of AIS.

Keywords: Information quality, information quality dimensions, accounting information systems, accounting Information system adoption.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3014

Authors: György Á. Horváth, Piroska Harazin

Abstract:

The transition to sustainable development requires considerable investments from stakeholders, both financial and immaterial. However, accounting for such investments often poses a challenge, as ventures with intangible or non-financial returns remain oblivious to conventional accounting techniques and risk assessment. That such investments may significantly contribute to the welfare of those affected may act as a driving force behind attempting to bridge this gap. This gains crucial importance as investments must be also backed by governments and administrations; entities whose budget depends on taxpayers- contributions and whose tasks are based on securing the welfare of their citizens. Besides economic welfare, citizens also require social and environmental wellbeing too. However, administrations must also safeguard that welfare is guaranteed not only to present, but to future generations too. With already strained budgets and the requirement of sustainable development, governments on all levels face the double challenge of making both of these ends meet.

Keywords: Accounting, Administration and Government, RiskAssessment, Sustainable Development

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1284

Authors: Noor Mohammad

Abstract:

Environmental accounting is a recent phenomenon in the modern jurisprudence. It may reflect the corporate governance mechanisms in line with the natural resources and environmental sound management and administration systems in any country of the world. It may be a corporate focused on the improving of the environmental quality. But it is often identified that it is ignored due to some reasons such as unconsciousness, lack of ethical education etc. At present, the world community is very much concerned about the state of the environmental accounting and auditing systems as it bears sustainability on the mother earth for our generations. It is one of the important tools for understanding on the role played by the natural environment in the economy. It provides adequate data which is highlighted both in the contribution of natural resources to economic well-being as well as the costs imposed by pollution or resource degradation. It can play a critical role as on be a part of the many international environmental organizations such as IUCN, WWF, PADELIA, WRI etc.; as they have been taking many initiatives for ensuring the environmental accouting for our competent survivals. The global state actors have already taken some greening accounting initiatives under the forum of the United Nations Division for Sustainable Dedevolpment, the United Nations Statistical Division, the United Nations Conference on Environment and development known as Earth Summit in Rio de Janeiro, Johannesburg Conference 2002 etc. This study will provide an overview of the environmental accounting education consisting of 25 respondents based on the primary and secondary sources.

Keywords: Environmental Accounting, Auditing Education and Sustainable Development

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3300

Authors: Bubaker F. Shareia, Almuetaz R. Boubakr

Abstract:

The aim of this paper is to show how Libya’s legal, economic, political, social, and cultural systems have shaped Libyan development. This will provide a background to develop an understanding of the current role of the accounting information system in Libya and the challenges facing the design of the aeronautical information system to meet the development needs of Libya. Our knowledge of the unified economic operating systems of the world paves the way for the economic development of every developing country. In order to achieve this understanding, every developing country should be provided with a high-efficiency communications system in order to be able to interact globally. From the point of view of the theory of globalization, Libya's understanding of its socio-economic and political systems is vital in order to be able to adopt and apply accounting techniques that will assist in the economic development of Libya.

Keywords: Accounting, economic development, globalisation theory, information system.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 938

Authors: Abdulaziz Abdulsaleh

Abstract:

This study aims at identifying the practices that should be taken into consideration by audit committees as a tool of corporate governance in Libyan commercial banks by investigating various perceptions on this topic. The study is based on a questionnaire submitted to audit committees ‘members at Libyan commercial banks, directors of internal audit departments as well as members of board of directors at these banks in addition to a number of external auditors and academic staff from Libyan universities. The study reveals that the role of audit committees has to be shifted from traditional areas of accounting to a broader role including functions related to financial reporting, audit planning, support the independence of internal and external auditors, acting as a channel of communication between external auditors and board of directors, reviewing external audit, and evaluating internal control systems. Although the study is a starting point in developing a framework of good audit committees’ practices in Libya, it is believed that the adoption of its results can result in enhancing the corporate governance practices not only in the banking sector but also in the entire corporate sector in Libya.

Keywords: Audit committees, Corporate Governance, Commercial Banks, Libya.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 4565

Authors: Nadia Albu, Cătălin Nicolae Albu, Mădălina Maria Gîrbină, Maria Iuliana Sandu

Abstract:

Professions are concerned about the public image they have, and this public image is represented by stereotypes. Research is needed to understand how accountants are perceived by different actors in the society in different contexts, which would allow universities, professional bodies and employers to adjust their strategies to attract the right people to the profession and their organizations. We aim to develop in this paper a framework to be used in empirical testing in different environments to determine and analyze the accountant-s stereotype. This framework will be useful in analyzing the nuances associated to the accountant-s image and in understanding the factors that may lead to uniformity in the profession and of those leading to diversity from one context (country, type of countries, region) to another.

Keywords: accounting profession, accounting stereotype, framework, public image

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3085

Authors: Dorine M. Mattar, Rim M. El Khoury

Abstract:

This paper examined the influence of matching students- learning preferences with the teaching methodology adopted, on their academic performance in an accounting course in two types of learning environment in one university in Lebanon: classes with PowerPoint (PPT) vs. conventional classes. Learning preferences were either for PPT or for Conventional methodology. A statistically significant increase in academic achievement is found in the conventionally instructed group as compared to the group taught with PPT. This low effectiveness of PPT might be attributed to the learning preferences of Lebanese students. In the PPT group, better academic performance was found among students with learning/teaching match as compared with students with learning/teaching mismatch. Since the majority of students display a preference for the conventional methodology, the result might suggest that Lebanese students- performance is not optimized by PPT in the accounting classrooms, not because of PPT itself, but because it is not matching the Lebanese students- learning preferences in such a quantitative course.

Keywords: Accounting education, learning preferences, learning/teaching match, Lebanon, Student performance.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1788

Authors: Rubaiyat Jahan, Nasreen Sultana Mitu

Abstract:

This paper examines the theoretical construct of transformative practices, and reports some evidence of transformative practices from a couple of Bangladeshi English teachers. The idea of transformative practices calls for teachers’ capabilities to invest their intellectual labor in teaching with an assumption that along with the academic advancement of the learners, it aims for the personal transformation for both the learners as well for themselves. Following an ethnographic research approach, data for this study were collected through in-depth interviews, informal talks and classroom observations for a period of one year. In relevance to the English classroom of the Bangladeshi context, from this study, references of transformative practices have been underlined from the participant teachers’ views on English language teaching as well as from their actual practices. According to data of this research, some evidence of transformative practices in the form of critical language awareness and personal theories of practices emerge from the participants’ articulation of the beliefs on teaching; and from the participant teachers’ classroom practices evidence of self-directed acts of teaching, self-directed acts of professional development, and liberatory autonomy have been highlighted as the reflections of transformative practices. The implication of this paper refers to the significance of practicing teachers’ articulation of beliefs and views on teaching along with their orientation to critical pedagogical relations.

Keywords: Critical language awareness, personal theories of practices, teacher autonomy, transformative practices.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 786

Authors: Krisna Damayanti, Lilis Ardini

Abstract:

Many issues about the relationship between auditors in auditing practices with its stakeholders often heard. It appears in perspectives of bringing out the variety of phenomena affecting from the audit practice of greed and not appreciating from the independency of the audit profession and professional code of ethics. It becomes a logical consequence in practicing of capitalism in accounting. The main purpose of this article would like to uncover the existing auditing practices in Indonesia, especially in Java that associated with a strong influence of Javanese culture with reluctant /”shy", politely, "legowo (gratefully accepted)", "ngemong" (friendly), "not mentholo" (lenient), "tepo seliro" (tolerance), "ngajeni" (respectful), "acquiescent" and also reveals its relationships with Non Javanese culture in facing the conflict of interest in practical of auditing world. The method used by interpretive approach that emphasizes the role of language, interpret and understand and see social reality as something other than a label, name or concept. Global practices in auditing of each country have particular cultures that affect the standard set by those regulatory standards results the adaptation of IAS. The majority of parties in Indonesia is dominated by Javanese racial regulators, so Java culture is embedded in every audit practices and those conditions in Java leads auditors in having similar behaviour, sometimes interfere with standard Java code of conduct must be executed by an auditor. Auditors who live in Java have the characters of Javanese culture that is hard to avoid in the audit practice. However, practically, the auditors still are relevant in their profession.

Keywords: Auditors, java, character, profession, code of ethics, client.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2280

Authors: Ghassan A. Abed, Bayan M. Sabbar

Abstract:

The society of 3^rd Generation Partnership Project (3GPP) is completed developing Long Term Evolution Advanced (LTE-Advanced) systems as a standard 4G cellular system. This generation goals to produce conditions for a new radio-access technology geared to higher data rates, low latency, and better spectral efficiency. LTE-Advanced is an evolutionary step in the continuing development of LTE where the description in this article is based on LTE release 10. This paper provides a model of the traffic links of 4G system represented by LTE-Advanced system with the effect of the Transmission Control Protocols (TCP) and Stream Control Transmission Protocol (SCTP) in term of throughput and packet loss. Furthermore, the article presents the investigation and the analysis the behavior of SCTP and TCP variants over the 4G cellular systems. The traffic model and the scenario of the simulation developed using the network simulator NS-2 using different TCP source variants.

Keywords: LTE-Advanced, LTE, SCTP, TCP, 4G, NS-2.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1898

Authors: Zeeshan Hamid, Sarwar Mehmood Azhar

Abstract:

The purpose of this paper is to evaluate the positive impact of SHRM practices and transformational leadership style on employees job satisfaction and to develop a conceptual understanding of the moderating role of transformational leadership between the relationship of SHRM practices and employees job satisfaction. This study focuses on four SHRM practices that have positive relationship with employee’s job satisfaction.

Keywords: Employee’s job satisfaction, moderating effect of transformational leadership, SHRM practices, transformational leadership, theoretical framework.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 4786

Authors: Somchai Supattarakul, Anya Khanthavit

Abstract:

This study aims at providing empirical evidence on a comparison of two equity valuation models: (1) the dividend discount model (DDM) and (2) the residual income model (RIM), in estimating equity values of Thai firms during 1995-2004. Results suggest that DDM and RIM underestimate equity values of Thai firms and that RIM outperforms DDM in predicting cross-sectional stock prices. Results on regression of cross-sectional stock prices on the decomposed DDM and RIM equity values indicate that book value of equity provides the greatest incremental explanatory power, relative to other components in DDM and RIM terminal values, suggesting that book value distortions resulting from accounting procedures and choices are less severe than forecast and measurement errors in discount rates and growth rates. We also document that the incremental explanatory power of book value of equity during 1998-2004, representing the information environment under Thai Accounting Standards reformed after the 1997 economic crisis to conform to International Accounting Standards, is significantly greater than that during 1995-1996, representing the information environment under the pre-reformed Thai Accounting Standards. This implies that the book value distortions are less severe under the 1997 Reformed Thai Accounting Standards than the pre-reformed Thai Accounting Standards.

Keywords: Dividend Discount Model, Equity Valuation Model, Residual Income Model, Thai Stock Market

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1845

Authors: Bella Llego

Abstract:

This study on “The relationship between human resource practices and Firm Performance is a speculative investigation research. The purpose of this research are (1) to provide and to understand of HRM history and current HR practices in the Philippines (2) to examine the extent of HRM practice among its Philippine firms effectively; (3) to investigate the relationship between HRM practice and firm performance in the Philippines. The survey was done to 233 companies in the Philippines. The questionnaire is divided into three parts a) to gathers information on the profile of respondent, b) to measures the extent to which human resource practices are being practiced in their organization c) to measure the organizations performance as perceived by human resource managers and top executives as compared with their competitors in the same industry. As a result an interesting finding was that almost 50 percent of firm performance is affected by the extent of implementation of HR practices in the firm. These results show that HR practices that are in line with the organization’s strategic goals are important for future performance.

Keywords: Economic Growth, Firm performance, Human Resource Practices, Management.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 4851

Authors: Yan-Fang Niu

Abstract:

In view of current IT integration development of SOA, this paper examines AIS design based on SOA, including information sources collection, accounting business process integration and real-time financial reports. The main objective of this exploratory paper is to facilitate AIS research combing the Web Service, which is often ignored in accounting and computer research. It provides a conceptual framework that clarifies the interdependency between SOA and AIS, and also presents the major SOA functions in different areas of AIS

Keywords: AIS, SOA, Web Service

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1164

Authors: Lucian Munteanu

Abstract:

The move towards internationalization of accounting encountered a great boost, when in 2002 EU delegated the IASB to provide the accounting standards to be applied inside its frontiers. Among the incentives of the standardization of accounting on the international level, is the reduction of the cost of capital. Romania made the move towards IFRS before EU, when the country was not yet a member of it. Even if this made Romania a special case, it was scarcely approached. The leak of real data is usually the reason for avoiding. The novelty of this paper is that it offers an insight from the reality of Romanian companies and their view regarding the IFRS. The paper is based on a survey that the authors made among the companies listed on the first two tiers of the Bucharest Stock Exchange (BSE), which are basically, the most important companies in the country.

Keywords: Cost of capital, IFRS, information asymmetry, transparency.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2638

Authors: M. Al-Jepoori, D. Bennett

Abstract:

Teaching Object-Oriented Programming (OOP) as part of a Computing-related university degree is a very difficult task; the road to ensuring that students are actually learning object oriented concepts is unclear, as students often find it difficult to understand the concept of objects and their behavior. This problem is especially obvious in advanced programming modules where Design Pattern and advanced programming features such as Multi-threading and animated GUI are introduced. Looking at the students’ performance at their final year on a university course, it was obvious that the level of students’ understanding of OOP varies to a high degree from one student to another. Students who aim at the production of Games do very well in the advanced programming module. However, the students’ assessment results of the last few years were relatively low; for example, in 2016-2017, the first quartile of marks were as low as 24.5 and the third quartile was 63.5. It is obvious that many students were not confident or competent enough in their programming skills. In this paper, the reasons behind poor performance in Advanced OOP modules are investigated, and a suggested practice for teaching OOP based on a complex case study is described and evaluated.

Keywords: Complex programming case study, design pattern, learning advanced programming, object oriented programming.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 729

Authors: Sulaiman Ainin, Yusniza Kamar ulzaman, Abdul Ghani Farinda

Abstract:

This study was initiated with a three prong objective. One, to identify the relationship between Technological Competencies factors (Technical Capability, Firm Innovativeness and E-Business Practices and professional service firms- business performance. To investigate the predictors of professional service firms business performance and finally to evaluate the predictors of business performance according to the type of professional service firms, a survey questionnaire was deployed to collect empirical data. The questionnaire was distributed to the owners of the professional small medium size enterprises services in the Accounting, Legal, Engineering and Architecture sectors. Analysis showed that all three Technology Competency factors have moderate effect on business performance. In addition, the regression models indicate that technical capability is the most highly influential that could determine business performance, followed by e-business practices and firm innovativeness. Subsequently, the main predictor of business performance for all types of firms is Technical capability.

Keywords: technology competency, technology capability, innovativeness, E-business practice

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1584

Authors: Zahra Banakar, Farzad Tahriri

Abstract:

It has often been said that the strength of any country resides in the strength of its industrial sector, and Progress in industrial society has been accomplished by the creation of new technologies. Developments have been facilitated by the increasing availability of advanced manufacturing technology (AMT), in addition the implementation of advanced manufacturing technology (AMT) requires careful planning at all levels of the organization to ensure that the implementation will achieve the intended goals. Justification and implementation of advanced manufacturing technology (AMT) involves decisions that are crucial for the practitioners regarding the survival of business in the present days of uncertain manufacturing world. This paper assists the industrial managers to consider all the important criteria for success AMT implementation, when purchasing new technology. Concurrently, this paper classifies the tangible benefits of a technology that are evaluated by addressing both cost and time dimensions, and the intangible benefits are evaluated by addressing technological, strategic, social and human issues to identify and create awareness of the essential elements in the AMT implementation process and identify the necessary actions before implementing AMT.

Keywords: Advanced Manufacturing Technology (AMT), Justification and Classification.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2488

Authors: Erez Cohen

Abstract:

The study examines the socioeconomic impact of development of an advanced industry in Israel. The research method is based on data collected from the Israel Central Bureau of Statistics and from the National Insurance Institute (NII) databases, which provided information that allows to examine the Economic and Social Changes during the 1990s. The study examined the socioeconomic effects of the development of advanced industry in Israel. The research findings indicate that as a result of globalization processes, the weight of traditional industry began to diminish as a result of factory closures and the laying off of workers. These circumstances led to growing unemployment among the weaker groups in Israeli society, detracting from their income and thus increasing inequality among different socioeconomic groups in Israel and enhancement of social disparities.

Keywords: Globalization, Israeli advanced industry, public policy, socio-economic indicators.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1286

Authors: N. Areerachakul

Abstract:

The surface water used in this study was collected from the Chao Praya River at the lower part at the Nonthaburi bridge. It was collected and used throughout the experiment. TOC (also known as DOC) in the range between 2.5 to 5.6 mg/l were investigated in this experiment. The use of conventional treatment methods such as FeCl3 and PAC showed that TOC removal was 65% using FeCl3 and 78% using PAC (powder activated carbon). The advanced oxidation process alone showed only 35% removal of TOC. Coupling advanced oxidation with a small amount of PAC (0.05g/L) increased efficiency by upto 55%. The combined BAC with advanced oxidation process and small amount of PAC demonstrated the highest efficiency of up to 95% of TOC removal and lower sludge production compared with other methods.

Keywords: Advanced oxidation process, TOC, PAC

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1732

Authors: Ahmad Sobri bin Hashim, Wan Fatimah Bt. Wan Ahmad, Rohiza Bt. Ahmad

Abstract:

Mobile Learning (M-Learning) is a new technology which is to enhance current learning practices and activities for all people especially students and academic practitioners UTP is currently, implemented two types of learning styles which are conventional and electronic learning. In order to improve current learning approaches, it is necessary for UTP to implement m-learning in UTP. This paper presents a study on the students- perceptions on mobile utilization in the learning practices in UTP. Besides, this paper also presents a survey that was conducted among 82 students from System Analysis and Design (SAD) course in UTP. The survey includes basic information of mobile devices that have been used by the students, opinions on current learning practices and also the opinions regarding the m-learning implementation in the current learning practices especially in SAD course. Based on the results of the survey, majority of the students are using the mobile devices that can support m-learning environment. Other than that, students also agreed that current learning practices are ineffective and they believe that m-learning utilization can improve the effectiveness of current learning practices.

Keywords: m-learning, conventional learning, electronic learning, mobile devices.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2180

Authors: T. Turan, Ç. Erdoğan

Abstract:

As far as is known, general nursing care practices do not include specific evidence-based practices related to oral care in children. This study aimed to evaluate the evidence based nursing practice for oral care in children. This article is planned as a review article by searching the literature in this field. According to all age groups and the oral care in various specific situations located evidence in the literature were examined. It has been determined that the methods and frequency used in oral care practices performed by nurses in clinics differ from one hospital to another. In addition, it is seen that different solutions are used in basic oral care, oral care practices to prevent ventilator-associated pneumonia and evidence-based practice in mucositis management in children. As a result, a standard should be established in oral care practices for children and education for children is recommended.

Keywords: Children, evidence based practice, nursing, oral care.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1238

Authors: Nuran Öze

Abstract:

With the rapid changes occurring in the last twenty five years, mobile phone technology has influenced every aspect of life. Technological developments within the Internet and mobile phone areas have not only changed communication practices; it has also changed the everyday life practices of individuals. This article has focused on understanding how people’s communication practices and everyday life practices have changed with the smartphone usage. The study was conducted by using in-depth interview method and the research was conducted on twenty Turkish Cypriots who live in Northern Cyprus. According to the research results, communicating via Internet has rapidly replaced face to face communication in recent years. However, results have changed according to generations. Younger generations can easily adapt themselves to technological changes because they are already gaining everyday life practices right now. However, the older generations practices are already present in their everyday life.

Keywords: Face to face communication, internet, mobile technologies, North Cyprus.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1374

Authors: Nadezhda Kvatashidze

Abstract:

The International Accounting Standards Board updated the conceptual framework for financial reporting. The main reason behind it is to resolve the tasks of the accounting, which are caused by the market development and business-transactions of a new economic content. Also, the investors call for higher transparency of information and responsibility for the results in order to make a more accurate risk assessment and forecast. All these make it necessary to further develop the conceptual framework for financial reporting so that the users get useful information. The market development and certain shortcomings of the conceptual framework revealed in practice require its reconsideration and finding new solutions. Some issues and concepts, such as disclosure and supply of information, its qualitative characteristics, assessment, and measurement uncertainty had to be supplemented and perfected. The criteria of recognition of certain elements (assets and liabilities) of reporting had to be updated, too and all this is set out in the updated edition of the conceptual framework for financial reporting, a comprehensive collection of concepts underlying preparation of the financial statement. The main objective of conceptual framework revision is to improve financial reporting and development of clear concepts package. This will support International Accounting Standards Board (IASB) to set common “Approach & Reflection” for similar transactions on the basis of mutually accepted concepts. As a result, companies will be able to develop coherent accounting policies for those transactions or events that are occurred from particular deals to which no standard is used or when standard allows choice of accounting policy.

Keywords: Conceptual framework, measurement basis, measurement uncertainty, neutrality, prudence, stewardship.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2406

Authors: Markus Siepermann, Christoph Siepermann

Abstract:

This paper presents the concept and realisation of an e-learning tool that provides predefined or automatically generated exercises concerning logistics cost accounting. Students may practise where and whenever they like to via the Internet. Their solutions are marked automatically by the tool while considering consecutive faults and without any intervention of lecturers.

Keywords: Automatic marking, e-learning environment, onlinepracticing, randomly-generated exercises.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1521

Authors: Morgan Cheng, Wilson Ho, Max Yiu, Dragon Tsui, Wylog Wong, Yasir A. Naveed, C. S. Loong, Richard Kwan, K. C. Lam, Hannah Lo, C. L. Wong

Abstract:

Hong Kong is known worldwide for high density living and the ability to thrive under trying circumstances. The 7.5 million residents of this busy metropolis live primarily in high-rise buildings which are built and demolished incessantly. Hong Kong residents are therefore affected continuously by numerous construction activities. In 2020, the Hong Kong Environmental Protection Department (EPD) commissioned a feasibility study on the management of construction noise, including those associated with renovation of domestic premises. A key component of the study focused on the review of practices concerning the management and control of construction noise in metropolitans in other parts of the world. To benefit from international best practices, this extensive review aimed at identifying possible areas of improvement in Hong Kong. The study first referred to the United Nations “The World’s Cities in 2016” Report and examined the top 100 cities therein. The 20 most suitable cities were then chosen for further review. Upon further screening, 12 cities with more relevant management practices were selected for further scrutiny. These 12 cities include: Asia – Tokyo, Seoul, Taipei, Guangzhou, Singapore; Europe – City of Westminster (London), Berlin; North America – Toronto, New York City, San Francisco; Oceania – Sydney, Melbourne. Subsequently, three cities, namely Sydney, City of Westminster, and New York City, were selected for in-depth review. These three were chosen primarily because of the maturity, success, and effectiveness of their construction noise management and control measures, as well as their similarity to Hong Kong in certain key aspects. One of the more important findings of the review is the importance of early focus on potential noise issues, with the objective of designing the noise away wherever practicable. The study examined the similar yet different construction noise early focus mechanisms of these three cities. This paper describes this landmark, worldwide and extensive review on international best construction noise management and control practices at the source, along the noise transmission path and at the receiver end. The methodology, approach, and key findings are presented succinctly in this paper. By sharing the findings with the acoustics professionals worldwide, it is hoped that more advanced and mature construction noise management practices can be developed to attain urban sustainability.

Keywords: construction noise, international best practices, noise control and noise management

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 462

Authors: Zaiton Samdin, Kasimu Abdu Bakori, Hamimah Hassan

Abstract:

This paper attempts to investigate the factors that influence hotel managers- attitudes towards sustainable tourism practices (STP) in Kuala Lumpur and the state of Selangor in Malaysia. The study distributes 104 questionnaires to hotels ranging from one star to five-star categories including budget hotels. Out of this figure, 60 copies of the questionnaires were returned and analyzed. The finding revealed that of all the seven factors investigated, only the variables measuring incentives and knowledge have significantly influenced sustainable tourism practices in the country. Therefore, government and other green bodies within the country should continue to provide hotels with incentives for sound technologies. Moreover, the government agencies should continue to educate hoteliers on the relevance of environmental protection for the successful implementation of sustainable tourism practices.

Keywords: Attitude, incentive, knowledge, sustainable tourism practices

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 4051