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standards</title> <meta name="description" content="Search results for: accounting standards"> <meta name="keywords" content="accounting standards"> <meta name="viewport" content="width=device-width, initial-scale=1, minimum-scale=1, maximum-scale=1, user-scalable=no"> <meta charset="utf-8"> <link href="https://cdn.waset.org/favicon.ico" type="image/x-icon" rel="shortcut icon"> <link href="https://cdn.waset.org/static/plugins/bootstrap-4.2.1/css/bootstrap.min.css" rel="stylesheet"> <link href="https://cdn.waset.org/static/plugins/fontawesome/css/all.min.css" rel="stylesheet"> <link href="https://cdn.waset.org/static/css/site.css?v=150220211555" rel="stylesheet"> </head> <body> <header> <div class="container"> <nav class="navbar navbar-expand-lg navbar-light"> <a class="navbar-brand" href="https://waset.org"> <img src="https://cdn.waset.org/static/images/wasetc.png" alt="Open Science Research Excellence" title="Open Science Research Excellence" /> </a> <button class="d-block d-lg-none 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action="https://publications.waset.org/abstracts/search"> <div id="custom-search-input"> <div class="input-group"> <i class="fas fa-search"></i> <input type="text" class="search-query" name="q" placeholder="Author, Title, Abstract, Keywords" value="accounting standards"> <input type="submit" class="btn_search" value="Search"> </div> </div> </form> </div> </div> <div class="row mt-3"> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Commenced</strong> in January 2007</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Frequency:</strong> Monthly</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Edition:</strong> International</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Paper Count:</strong> 2540</div> </div> </div> </div> <h1 class="mt-3 mb-3 text-center" style="font-size:1.6rem;">Search results for: accounting standards</h1> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2390</span> The Impact of Regulation on Corporate Social Responsibility Reporting Quality: UK Evidence</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Ruba%20Hamed">Ruba Hamed</a>, <a href="https://publications.waset.org/abstracts/search?q=Khaled%20Hussainey"> Khaled Hussainey</a>, <a href="https://publications.waset.org/abstracts/search?q=Basiem%20Al-Shattarat"> Basiem Al-Shattarat</a>, <a href="https://publications.waset.org/abstracts/search?q=Wasim%20Al-Shattarat"> Wasim Al-Shattarat</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper examines how the influence of mandating corporate social responsibility reporting (CSR) on subsequent financial performance through accounting-based measures and market-based measures. We provide evidence about the negative impact of reporting CSR voluntarily on the firm’s future performance due to the increased spending on and costs related to such activities. On the contrary, mandating CSR reporting enhances firms’ future performance by signalling to the market about the firm’s positive stance towards sustainability issues in the UK. Our findings are of interest to regulation setters and stakeholders with respect to mandatory CSR reporting and provide further insight and feedback into accounting and reporting practices. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=accounting-based%20performance" title="accounting-based performance">accounting-based performance</a>, <a href="https://publications.waset.org/abstracts/search?q=mandatory%20CSR" title=" mandatory CSR"> mandatory CSR</a>, <a href="https://publications.waset.org/abstracts/search?q=mandatory%20regulation" title=" mandatory regulation"> mandatory regulation</a>, <a href="https://publications.waset.org/abstracts/search?q=market-based%20performance" title=" market-based performance"> market-based performance</a> </p> <a href="https://publications.waset.org/abstracts/116504/the-impact-of-regulation-on-corporate-social-responsibility-reporting-quality-uk-evidence" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/116504.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">124</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2389</span> The Effect of Information Technology on the Quality of Accounting Information</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Mohammad%20Hadi%20Khorashadi%20Zadeh">Mohammad Hadi Khorashadi Zadeh</a>, <a href="https://publications.waset.org/abstracts/search?q=Amin%20Karkon"> Amin Karkon</a>, <a href="https://publications.waset.org/abstracts/search?q=Hamid%20Golnari"> Hamid Golnari</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study aimed to investigate the impact of information technology on the quality of accounting information was made in 2014. A survey of 425 executives of listed companies in Tehran Stock Exchange, using the Cochran formula simple random sampling method, 84 managers of these companies as the sample size was considered. Methods of data collection based on questionnaire information technology some of the questions of the impact of information technology was standardized questionnaires and the questions were designed according to existing components. After the distribution and collection of questionnaires, data analysis and hypothesis testing using structural equation modeling Smart PLS2 and software measurement model and the structure was conducted in two parts. In the first part of the questionnaire technical characteristics including reliability, validity, convergent and divergent validity for PLS has been checked and in the second part, application no significant coefficients were used to examine the research hypotheses. The results showed that IT and its dimensions (timeliness, relevance, accuracy, adequacy, and the actual transfer rate) affect the quality of accounting information of listed companies in Tehran Stock Exchange influence. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=information%20technology" title="information technology">information technology</a>, <a href="https://publications.waset.org/abstracts/search?q=information%20quality" title=" information quality"> information quality</a>, <a href="https://publications.waset.org/abstracts/search?q=accounting" title=" accounting"> accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=transfer%20speed" title=" transfer speed"> transfer speed</a> </p> <a href="https://publications.waset.org/abstracts/47341/the-effect-of-information-technology-on-the-quality-of-accounting-information" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/47341.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">277</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2388</span> A Cross-Cultural Analysis of Ethical Standards in Social and Behavioral Research</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Xiwu%20Feng">Xiwu Feng</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The paper is to analyze research ethics in social and behavioral sciences from a cross-cultural perspective. A multi-phase study investigated implementations of ethical standards and guidelines in higher institutions in China. Institutional policies and procedures on human subject research and perceptions of human subject protection were assessed in the Chinese research universities from different regions. The findings of the study indicate that the implementations of ethical standards and guidelines vary from institution to institution and from region to region. Education and cultural backgrounds of the participants influence their perceptions of the welfare and privacy of human subjects. The results of the study reveal great differences and complexities in ethical standards for the protection of human subjects of research in contrast to the Western world. The Chinese collectivistic values and the cooperative-harmonious democracy play a significant role in perceiving and implementing ethical guidelines. Chinese researchers find themselves a long way to go before seeing implementations of regulations and guidelines on human subject research in social and behavioral sciences. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=ethical%20standards" title="ethical standards">ethical standards</a>, <a href="https://publications.waset.org/abstracts/search?q=human%20subjects" title=" human subjects"> human subjects</a>, <a href="https://publications.waset.org/abstracts/search?q=research%20ethics" title=" research ethics"> research ethics</a>, <a href="https://publications.waset.org/abstracts/search?q=social%20and%20behavioral%20research" title=" social and behavioral research"> social and behavioral research</a> </p> <a href="https://publications.waset.org/abstracts/97181/a-cross-cultural-analysis-of-ethical-standards-in-social-and-behavioral-research" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/97181.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">197</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2387</span> Revolutionizing Accounting: Unleashing the Power of Artificial Intelligence</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Sogand%20Barghi">Sogand Barghi</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The integration of artificial intelligence (AI) in accounting practices is reshaping the landscape of financial management. This paper explores the innovative applications of AI in the realm of accounting, emphasizing its transformative impact on efficiency, accuracy, decision-making, and financial insights. By harnessing AI's capabilities in data analysis, pattern recognition, and automation, accounting professionals can redefine their roles, elevate strategic decision-making, and unlock unparalleled value for businesses. This paper delves into AI-driven solutions such as automated data entry, fraud detection, predictive analytics, and intelligent financial reporting, highlighting their potential to revolutionize the accounting profession. Artificial intelligence has swiftly emerged as a game-changer across industries, and accounting is no exception. This paper seeks to illuminate the profound ways in which AI is reshaping accounting practices, transcending conventional boundaries, and propelling the profession toward a new era of efficiency and insight-driven decision-making. One of the most impactful applications of AI in accounting is automation. Tasks that were once labor-intensive and time-consuming, such as data entry and reconciliation, can now be streamlined through AI-driven algorithms. This not only reduces the risk of errors but also allows accountants to allocate their valuable time to more strategic and analytical tasks. AI's ability to analyze vast amounts of data in real time enables it to detect irregularities and anomalies that might go unnoticed by traditional methods. Fraud detection algorithms can continuously monitor financial transactions, flagging any suspicious patterns and thereby bolstering financial security. AI-driven predictive analytics can forecast future financial trends based on historical data and market variables. This empowers organizations to make informed decisions, optimize resource allocation, and develop proactive strategies that enhance profitability and sustainability. Traditional financial reporting often involves extensive manual effort and data manipulation. With AI, reporting becomes more intelligent and intuitive. Automated report generation not only saves time but also ensures accuracy and consistency in financial statements. While the potential benefits of AI in accounting are undeniable, there are challenges to address. Data privacy and security concerns, the need for continuous learning to keep up with evolving AI technologies, and potential biases within algorithms demand careful attention. The convergence of AI and accounting marks a pivotal juncture in the evolution of financial management. By harnessing the capabilities of AI, accounting professionals can transcend routine tasks, becoming strategic advisors and data-driven decision-makers. The applications discussed in this paper underline the transformative power of AI, setting the stage for an accounting landscape that is smarter, more efficient, and more insightful than ever before. The future of accounting is here, and it's driven by artificial intelligence. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=artificial%20intelligence" title="artificial intelligence">artificial intelligence</a>, <a href="https://publications.waset.org/abstracts/search?q=accounting" title=" accounting"> accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=automation" title=" automation"> automation</a>, <a href="https://publications.waset.org/abstracts/search?q=predictive%20analytics" title=" predictive analytics"> predictive analytics</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20reporting" title=" financial reporting"> financial reporting</a> </p> <a href="https://publications.waset.org/abstracts/171541/revolutionizing-accounting-unleashing-the-power-of-artificial-intelligence" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/171541.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">71</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2386</span> Compliance with the Health and Safety Standards/Regulations in the South African Mining Industry: A Literature Review</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Livhuwani%20Muthelo">Livhuwani Muthelo</a>, <a href="https://publications.waset.org/abstracts/search?q=Tebogo%20Maria%20Mothiba"> Tebogo Maria Mothiba</a>, <a href="https://publications.waset.org/abstracts/search?q=Rambelani%20Nancy%20Malema"> Rambelani Nancy Malema</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Background: Despite occupational legislation/standards being in place in the industry, there are many reported health and safety incidents, including both occupational injuries and illnesses in the South African mining industry. Purpose: This systematic literature review aimed to describe and identify the existing gaps in health and safety compliance within the South African mining industry and propose future research areas. Methodology: A systematic literature review was conducted using the key concepts of health and safety, compliance, standards, and mining. A total of 102 papers issued from 1994 to April 2020 were extracted from an online database search, which included a combination of South African and international government OHS legislation documents, policies, standards, reports from the mineral departments and international labour office, qualitative and quantitative journal articles, dissertations, seminars and conference proceedings. Results: The literature review revealed that, though there are laws, regulations, standards to guide the industry on health and safety issues in South Africa, the main challenge is with the compliance with the existing health and safety systems, wherein systems are not being implemented. Conclusion: Gaps between research, policy, and implementation in occupational health practice in the South African mining industry were also identified. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=circumstances" title="circumstances">circumstances</a>, <a href="https://publications.waset.org/abstracts/search?q=non-compliance" title=" non-compliance"> non-compliance</a>, <a href="https://publications.waset.org/abstracts/search?q=health%20and%20safety" title=" health and safety"> health and safety</a>, <a href="https://publications.waset.org/abstracts/search?q=standards" title=" standards"> standards</a>, <a href="https://publications.waset.org/abstracts/search?q=mining%20industry" title=" mining industry"> mining industry</a> </p> <a href="https://publications.waset.org/abstracts/129885/compliance-with-the-health-and-safety-standardsregulations-in-the-south-african-mining-industry-a-literature-review" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/129885.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">288</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2385</span> Effectiveness of the Resistance to Irradiance Test on Sunglasses Standards</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Mauro%20Masili">Mauro Masili</a>, <a href="https://publications.waset.org/abstracts/search?q=Liliane%20Ventura"> Liliane Ventura</a> </p> <p class="card-text"><strong>Abstract:</strong></p> It is still controversial in the literature the ultraviolet (UV) radiation effects on the ocular media, but the World Health Organization has established safe limits on the exposure of eyes to UV radiation based on reports in literature. Sunglasses play an important role in providing safety, and their lenses should provide adequate UV filters. Regarding UV protection for ocular media, the resistance-to-irradiance test for sunglasses under many national standards requires irradiating lenses for 50 uninterrupted hours with a 450 W solar simulator. This artificial aging test may provide a corresponding evaluation of exposure to the sun. Calculating the direct and diffuse solar irradiance at a vertical surface and the corresponding radiant exposure for the entire year, we compare the latter with the 50-hour radiant exposure of a 450 W xenon arc lamp from a solar simulator required by national standards. Our calculations indicate that this stress test is ineffective in its present form. We provide evidence of the need to re-evaluate the parameters of the tests to establish appropriate safe limits against UV radiation. This work is potentially significant for scientists and legislators in the field of sunglasses standards to improve the requirements of sunglasses quality and safety. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=ISO%2012312-1" title="ISO 12312-1">ISO 12312-1</a>, <a href="https://publications.waset.org/abstracts/search?q=solar%20simulator" title=" solar simulator"> solar simulator</a>, <a href="https://publications.waset.org/abstracts/search?q=sunglasses%20standards" title=" sunglasses standards"> sunglasses standards</a>, <a href="https://publications.waset.org/abstracts/search?q=UV%20protection" title=" UV protection"> UV protection</a> </p> <a href="https://publications.waset.org/abstracts/55247/effectiveness-of-the-resistance-to-irradiance-test-on-sunglasses-standards" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/55247.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">197</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2384</span> Evaluation of Reliability Indices Using Monte Carlo Simulation Accounting Time to Switch</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Sajjad%20Asefi">Sajjad Asefi</a>, <a href="https://publications.waset.org/abstracts/search?q=Hossein%20Afrakhte"> Hossein Afrakhte</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper presents the evaluation of reliability indices of an electrical distribution system using Monte Carlo simulation technique accounting Time To Switch (TTS) for each section. In this paper, the distribution system has been assumed by accounting random repair time omission. For simplicity, we have assumed the reliability analysis to be based on exponential law. Each segment has a specified rate of failure (λ) and repair time (r) which will give us the mean up time and mean down time of each section in distribution system. After calculating the modified mean up time (MUT) in years, mean down time (MDT) in hours and unavailability (U) in h/year, TTS have been added to the time which the system is not available, i.e. MDT. In this paper, we have assumed the TTS to be a random variable with Log-Normal distribution. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=distribution%20system" title="distribution system">distribution system</a>, <a href="https://publications.waset.org/abstracts/search?q=Monte%20Carlo%20simulation" title=" Monte Carlo simulation"> Monte Carlo simulation</a>, <a href="https://publications.waset.org/abstracts/search?q=reliability" title=" reliability"> reliability</a>, <a href="https://publications.waset.org/abstracts/search?q=repair%20time" title=" repair time"> repair time</a>, <a href="https://publications.waset.org/abstracts/search?q=time%20to%20switch%20%28TTS%29" title=" time to switch (TTS)"> time to switch (TTS)</a> </p> <a href="https://publications.waset.org/abstracts/75199/evaluation-of-reliability-indices-using-monte-carlo-simulation-accounting-time-to-switch" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/75199.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">426</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2383</span> Cargo Securement Standards and Braking Maneuvers</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Jose%20A.%20Romero">Jose A. Romero</a>, <a href="https://publications.waset.org/abstracts/search?q=Frank%20Otremba"> Frank Otremba</a>, <a href="https://publications.waset.org/abstracts/search?q=Alejandro%20A.%20Lozano-Guzman"> Alejandro A. Lozano-Guzman</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Road safety is affected by many factors, involving the vehicle, the infrastructure, and the environment. Many efforts have been thus made to improve road safety through rational standards for the different systems involved in freight transportation. Cargo shifting and falling have been recognized as critical and contributive effects for road crashes. To avoid such situations, regional and international standards have been implemented, aiming to prevent such types of cargo-related accidents. In particular, there are specific compulsory standard requirements to maintain the cargo on the vehicle without shifting, when the vehicle performs an emergency braking maneuver. In this paper, a simulation is presented to analyze the effect of the vibration of the cargo on the braking distance of the vehicle. Such vibration can lead to a poor cargo restraining, and higher braking efficiency, as a result of the decoupling of the cargo mass from the vehicle mass. Such higher braking efficiency, on the order of 4.4%, further suggests a greater demand for the current braking standards. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=road%20safety" title="road safety">road safety</a>, <a href="https://publications.waset.org/abstracts/search?q=cargo%20securement" title=" cargo securement"> cargo securement</a>, <a href="https://publications.waset.org/abstracts/search?q=shifting%20cargo" title=" shifting cargo"> shifting cargo</a>, <a href="https://publications.waset.org/abstracts/search?q=vehicle%20dynamics" title=" vehicle dynamics"> vehicle dynamics</a>, <a href="https://publications.waset.org/abstracts/search?q=ABS" title=" ABS"> ABS</a> </p> <a href="https://publications.waset.org/abstracts/87553/cargo-securement-standards-and-braking-maneuvers" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/87553.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">165</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2382</span> Investigation of Information Security Incident Management Based on International Standard ISO/IEC 27002 in Educational Hospitals in 2014</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Nahid%20Tavakoli">Nahid Tavakoli</a>, <a href="https://publications.waset.org/abstracts/search?q=Asghar%20Ehteshami"> Asghar Ehteshami</a>, <a href="https://publications.waset.org/abstracts/search?q=Akbar%20Hassanzadeh"> Akbar Hassanzadeh</a>, <a href="https://publications.waset.org/abstracts/search?q=Fatemeh%20Amini"> Fatemeh Amini</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Introduction: The Information security incident management guidelines was been developed to help hospitals to meet their information security event and incident management requirements. The purpose of this Study was to investigate on Information Security Incident Management in Isfahan’s educational hospitals in accordance to ISO/IEC 27002 standards. Methods: This was a cross-sectional study to investigate on Information Security Incident Management of educational hospitals in 2014. Based on ISO/IEC 27002 standards, two checklists were applied to check the compliance with standards on Reporting Information Security Events and Weakness and Management of Information Security Incidents and Improvements. One inspector was trained to carry out the assessments in the hospitals. The data was analyzed by SPSS. Findings: In general the score of compliance Information Security Incident Management requirements in two steps; Reporting Information Security Events and Weakness and Management of Information Security Incidents and Improvements was %60. There was the significant difference in various compliance levels among the hospitals (p-value<o/oo1). Conclusions: According to ISO/IEC 27002 standards, none of the hospitals were completely complained with to present the best possible Information Security Incident Management. One of the most important aspects to consider when developing the information security incident management policy is to define the roles and responsibilities of the information security incident response team. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=information%20security%20incident%20management" title="information security incident management">information security incident management</a>, <a href="https://publications.waset.org/abstracts/search?q=information%20security%20management" title=" information security management"> information security management</a>, <a href="https://publications.waset.org/abstracts/search?q=standards" title=" standards"> standards</a>, <a href="https://publications.waset.org/abstracts/search?q=hospitals" title=" hospitals "> hospitals </a> </p> <a href="https://publications.waset.org/abstracts/38364/investigation-of-information-security-incident-management-based-on-international-standard-isoiec-27002-in-educational-hospitals-in-2014" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/38364.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">575</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2381</span> Bioethical Standards as a Tool for the Improvement of Human Relations Toward Health, Animals, and Plants: The Example of Three Croatian Mediterranean Local Communities</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Toni%20Buterin">Toni Buterin</a>, <a href="https://publications.waset.org/abstracts/search?q=Robert%20Dori%C4%8Di%C4%87"> Robert Doričić</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Mainstream bioethics, narrowed down mainly to human medicine and research, can hardly be expected to efficiently face modern challenges related to environmental issues. Departing from the interpretation of "European Bioethics" as a discipline considering ethical duties not only toward fellow humans, but to all living beings, this paper presents the results of a study conducted in three communities in Croatian Northern Adriatic region, selected for their recent experience of ecological threats (Labin – thermo-electric power plant; Bakar – cokery), or representing a highly-valuable and vulnerable natural insular pocket (Mali Lošinj – health tourism, dolphin wildlife refuge, fragrant gardens programme, etc.). After targeted workshops and interviews had been organised in those communities, the results of the obtained insights were combined with experts' opinion and a list of around hundred “bioethical standards” was formed. "Bioethical standards" represent a set of principles and measures of the correct attitude of people towards their own health, animals, plants, and the eco-system as a whole. "Bioethical standards" charter might improve the level of local community environmental consciousness, and provide direct guidance for its sustainable development (including its tourism-advertising ace card). The present paper discusses the standards' potential benefits and some implementational risks. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=bioethical%20standards" title="bioethical standards">bioethical standards</a>, <a href="https://publications.waset.org/abstracts/search?q=croatia" title=" croatia"> croatia</a>, <a href="https://publications.waset.org/abstracts/search?q=European%20bioethics" title=" European bioethics"> European bioethics</a>, <a href="https://publications.waset.org/abstracts/search?q=local%20communities" title=" local communities"> local communities</a> </p> <a href="https://publications.waset.org/abstracts/144756/bioethical-standards-as-a-tool-for-the-improvement-of-human-relations-toward-health-animals-and-plants-the-example-of-three-croatian-mediterranean-local-communities" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/144756.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">151</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2380</span> Improving the Accuracy of Oral Care Performed by ICU Nurses for Cancer Patients</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Huang%20Wei-Yi">Huang Wei-Yi</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Purpose: Oral cancer patients undergoing skin flap reconstruction may have wounds in the oral cavity, leading to accumulation of blood, clots, and secretions. Inadequate oral care by nursing staff can result in oral infections and pain. Methods: An investigation revealed that ICU nurses' knowledge and adherence to oral care standards were below acceptable levels. Key issues identified included lack of hands-on training opportunities, insufficient experience, absence of oral care standards and regular audits, no in-service education programs, and a lack of oral care educational materials. Interventions: The following measures were implemented: 1) in-service education programs, 2) development of care standards, 3) creation of a monitoring plan, 4) bedside demonstration teaching, and 5) revision of educational materials. Results: The intervention demonstrated that ICU nurses' knowledge and adherence to oral care standards improved, leading to better quality oral care and reduced pain for patients. Conclusion: Through in-service education, bedside demonstrations, establishment of oral care standards, and regular audits, the oral care skills of ICU nurses were significantly enhanced, resulting in improved oral care quality and decreased patient pain. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=oral%20care" title="oral care">oral care</a>, <a href="https://publications.waset.org/abstracts/search?q=ICU" title=" ICU"> ICU</a>, <a href="https://publications.waset.org/abstracts/search?q=improving" title=" improving"> improving</a>, <a href="https://publications.waset.org/abstracts/search?q=oral%20cancer" title=" oral cancer"> oral cancer</a> </p> <a href="https://publications.waset.org/abstracts/190197/improving-the-accuracy-of-oral-care-performed-by-icu-nurses-for-cancer-patients" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/190197.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">23</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2379</span> Deposit Guarantee Fund: One Perspective</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Rute%20Abreu">Rute Abreu</a>, <a href="https://publications.waset.org/abstracts/search?q=F%C3%A1tima%20David"> Fátima David</a>, <a href="https://publications.waset.org/abstracts/search?q=Liliane%20Cristina%20Segura"> Liliane Cristina Segura</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The Deposit Guarantee Fund (DGF) and its communication with the Society, in general, and with the deposit client of Financial Institutions, in particular, is discussed through the challenges of the accounting and financial report. The Bank of Portugal promotes the Portuguese Deposit Guarantee Fund (PDGF) as a financial institution that enhanced the market confidence and stability on the deposit-insurance system. Due to the nature of their functions, it must be subject to regulation and supervision that provides a first line of defense against adversely affect confidence on the Portuguese financial market. First, this research provides evidence of the effectiveness of the protection mechanisms on the deposit insurance system, which provides high and equal protection to all stakeholders. Second, it emphasizes the need of requirements of rigorous accounting process and effective financial report to reduce the moral hazard implications. Third, this research focuses on the need of total disclosure of the financial information which gives higher transparency and protection to deposit client of financial institutions. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=deposit%20guarantee%20fund" title="deposit guarantee fund">deposit guarantee fund</a>, <a href="https://publications.waset.org/abstracts/search?q=Portugal" title=" Portugal"> Portugal</a>, <a href="https://publications.waset.org/abstracts/search?q=accounting" title=" accounting"> accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20report" title=" financial report"> financial report</a> </p> <a href="https://publications.waset.org/abstracts/5583/deposit-guarantee-fund-one-perspective" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/5583.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">436</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2378</span> Positioning Food Safety in Halal Assurance</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Marin%20Neio%20Demirci">Marin Neio Demirci</a>, <a href="https://publications.waset.org/abstracts/search?q=Jan%20Mei%20Soon"> Jan Mei Soon</a>, <a href="https://publications.waset.org/abstracts/search?q=Carol%20A.%20Wallace"> Carol A. Wallace</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Muslims follow the religion of Islam and the food they eat should be Halal, meaning lawful or permissible. Muslims are allowed to eat halal and wholesome food that has been provided for them. However, some of the main prohibitions are swine flesh, blood, carrion, animals not slaughtered according to Islamic laws and alcoholic drinks. At present Halal assurance is in a complicated state, with various Halal standards differing from each other without gaining mutual acceptance. The world is starting to understand the need for an influential globally accepted standard that would open doors to global markets and gain consumer confidence. This paper discusses issues mainly related to food safety in Halal assurance. The aim was to discover and describe the approach to food safety requirements in Halal food provision and how this is incorporated in the Halal assurance systems. The position of food safety regulation within Halal requirements or Halal standards’ requirements for food safety is still unclear. This review also considers whether current Halal standards include criteria in common with internationally accepted food hygiene standards and emphasizes the potential of using the HACCP system for Halal assurance. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=certification" title="certification">certification</a>, <a href="https://publications.waset.org/abstracts/search?q=GHP" title=" GHP"> GHP</a>, <a href="https://publications.waset.org/abstracts/search?q=HACCP" title=" HACCP"> HACCP</a>, <a href="https://publications.waset.org/abstracts/search?q=Halal%20standard" title=" Halal standard"> Halal standard</a> </p> <a href="https://publications.waset.org/abstracts/55352/positioning-food-safety-in-halal-assurance" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/55352.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">352</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2377</span> The Impact of Unconditional and Conditional Conservatism on Cost of Equity Capital: A Quantile Regression Approach for MENA Countries</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Khalifa%20Maha">Khalifa Maha</a>, <a href="https://publications.waset.org/abstracts/search?q=Ben%20Othman%20Hakim"> Ben Othman Hakim</a>, <a href="https://publications.waset.org/abstracts/search?q=Khaled%20Hussainey"> Khaled Hussainey </a> </p> <p class="card-text"><strong>Abstract:</strong></p> Prior empirical studies have investigated the economic consequences of accounting conservatism by examining its impact on the cost of equity capital (COEC). However, findings are not conclusive. We assume that inconsistent results of such association may be attributed to the regression models used in data analysis. To address this issue, we re-examine the effect of different dimension of accounting conservatism: unconditional conservatism (U_CONS) and conditional conservatism (C_CONS) on the COEC for a sample of listed firms from Middle Eastern and North Africa (MENA) countries, applying quantile regression (QR) approach developed by Koenker and Basset (1978). While classical ordinary least square (OLS) method is widely used in empirical accounting research, however it may produce inefficient and bias estimates in the case of departures from normality or long tail error distribution. QR method is more powerful than OLS to handle this kind of problem. It allows the coefficient on the independent variables to shift across the distribution of the dependent variable whereas OLS method only estimates the conditional mean effects of a response variable. We find as predicted that U_CONS has a significant positive effect on the COEC however, C_CONS has a negative impact. Findings suggest also that the effect of the two dimensions of accounting conservatism differs considerably across COEC quantiles. Comparing results from QR method with those of OLS, this study throws more lights on the association between accounting conservatism and COEC. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=unconditional%20conservatism" title="unconditional conservatism">unconditional conservatism</a>, <a href="https://publications.waset.org/abstracts/search?q=conditional%20conservatism" title=" conditional conservatism"> conditional conservatism</a>, <a href="https://publications.waset.org/abstracts/search?q=cost%20of%20equity%20capital" title=" cost of equity capital"> cost of equity capital</a>, <a href="https://publications.waset.org/abstracts/search?q=OLS" title=" OLS"> OLS</a>, <a href="https://publications.waset.org/abstracts/search?q=quantile%20regression" title=" quantile regression"> quantile regression</a>, <a href="https://publications.waset.org/abstracts/search?q=emerging%20markets" title=" emerging markets"> emerging markets</a>, <a href="https://publications.waset.org/abstracts/search?q=MENA%20countries" title=" MENA countries"> MENA countries</a> </p> <a href="https://publications.waset.org/abstracts/18731/the-impact-of-unconditional-and-conditional-conservatism-on-cost-of-equity-capital-a-quantile-regression-approach-for-mena-countries" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/18731.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">359</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2376</span> Effect of Sustainability Accounting Disclosure on Financial Performance of Listed Brewery Firms in Nigeria</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Patricia%20Chinyere%20Oranefo">Patricia Chinyere Oranefo</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study examined the effect of sustainability accounting disclosure on financial performance of listed Brewery firms in Nigeria. The dearth of empirical evidence and literature on “governance disclosure” as one of the explanatory variables of sustainability accounting reporting were the major motivation for this study. The main objective was to ascertain the effect of sustainability accounting disclosure on financial performance of listed Brewery firms in Nigeria. An ex–post facto research design approach was adopted for the study. The population of this study comprises of five (5) Brewery firms quoted on the floor of the Nigeria exchange group (NSX) and the sample size of four (4) listed firms was drawn using purposive sampling method. Secondary data were carefully sourced from the financial statement/annual reports and sustainability reports from 2012 to 2021 of the Brewery firms quoted on the Nigeria exchange group (NSX). Panel regression analysis by aid of E-views 10.0 software was used to test for statistical significance of the effect of sustainability accounting disclosure on financial performance of listed Brewery firms in Nigeria. The results showed that economic sustainability disclosure indexes do not significantly affect return on asset of listed Brewery firms in Nigeria. The findings further revealed that environmental sustainability disclosure indexes do not significantly affect return on equity of listed Brewery firms in Nigeria. More so, results showed that Social Sustainability disclosure indexes significantly affect Net Profit Margin of listed Brewery firms in Nigeria. Finally, the result established also that governance sustainability disclosure indexes do not significantly affect Earnings per share of listed Brewery firms in Nigeria. Consequent upon the findings, this study recommended among others; that managers of Brewers in Nigeria should improve and sustain full disclosure practices on economic, environmental, social and governance disclosures following the guidelines of the Global Reporting Index (GRI) as they are capable of exerting significant effect on financial performance of firms in Nigeria. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=sustainability" title="sustainability">sustainability</a>, <a href="https://publications.waset.org/abstracts/search?q=accounting" title=" accounting"> accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=disclosure" title=" disclosure"> disclosure</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20performance" title=" financial performance"> financial performance</a> </p> <a href="https://publications.waset.org/abstracts/179053/effect-of-sustainability-accounting-disclosure-on-financial-performance-of-listed-brewery-firms-in-nigeria" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/179053.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">59</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2375</span> Analyzing the Impact of DCF and PCF on WLAN Network Standards 802.11a, 802.11b, and 802.11g</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Amandeep%20Singh%20Dhaliwal">Amandeep Singh Dhaliwal</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Networking solutions, particularly wireless local area networks have revolutionized the technological advancement. Wireless Local Area Networks (WLANs) have gained a lot of popularity as they provide location-independent network access between computing devices. There are a number of access methods used in Wireless Networks among which DCF and PCF are the fundamental access methods. This paper emphasizes on the impact of DCF and PCF access mechanisms on the performance of the IEEE 802.11a, 802.11b and 802.11g standards. On the basis of various parameters viz. throughput, delay, load etc performance is evaluated between these three standards using above mentioned access mechanisms. Analysis revealed a superior throughput performance with low delays for 802.11g standard as compared to 802.11 a/b standard using both DCF and PCF access methods. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=DCF" title="DCF">DCF</a>, <a href="https://publications.waset.org/abstracts/search?q=IEEE" title=" IEEE"> IEEE</a>, <a href="https://publications.waset.org/abstracts/search?q=PCF" title=" PCF"> PCF</a>, <a href="https://publications.waset.org/abstracts/search?q=WLAN" title=" WLAN"> WLAN</a> </p> <a href="https://publications.waset.org/abstracts/3167/analyzing-the-impact-of-dcf-and-pcf-on-wlan-network-standards-80211a-80211b-and-80211g" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/3167.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">425</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2374</span> Empirical Analysis of Forensic Accounting Practices for Tackling Persistent Fraud and Financial Irregularities in the Nigerian Public Sector</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Sani%20AbdulRahman%20Bala">Sani AbdulRahman Bala</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This empirical study delves into the realm of forensic accounting practices within the Nigerian Public Sector, seeking to quantitatively analyze their efficacy in addressing the persistent challenges of fraud and financial irregularities. With a focus on empirical data, this research employs a robust methodology to assess the current state of fraud in the Nigerian Public Sector and evaluate the performance of existing forensic accounting measures. Through quantitative analyses, including statistical models and data-driven insights, the study aims to identify patterns, trends, and correlations associated with fraudulent activities. The research objectives include scrutinizing documented fraud cases, examining the effectiveness of established forensic accounting practices, and proposing data-driven strategies for enhancing fraud detection and prevention. Leveraging quantitative methodologies, the study seeks to measure the impact of technological advancements on forensic accounting accuracy and efficiency. Additionally, the research explores collaborative mechanisms among government agencies, regulatory bodies, and the private sector by quantifying the effects of information sharing on fraud prevention. The empirical findings from this study are expected to provide a nuanced understanding of the challenges and opportunities in combating fraud within the Nigerian Public Sector. The quantitative insights derived from real-world data will contribute to the refinement of forensic accounting strategies, ensuring their effectiveness in addressing the unique complexities of financial irregularities in the public sector. The study's outcomes aim to inform policymakers, practitioners, and stakeholders, fostering evidence-based decision-making and proactive measures for a more resilient and fraud-resistant financial governance system in Nigeria. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=fraud" title="fraud">fraud</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20irregularities" title=" financial irregularities"> financial irregularities</a>, <a href="https://publications.waset.org/abstracts/search?q=nigerian%20public%20sector" title=" nigerian public sector"> nigerian public sector</a>, <a href="https://publications.waset.org/abstracts/search?q=quantitative%20investigation" title=" quantitative investigation"> quantitative investigation</a> </p> <a href="https://publications.waset.org/abstracts/181975/empirical-analysis-of-forensic-accounting-practices-for-tackling-persistent-fraud-and-financial-irregularities-in-the-nigerian-public-sector" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/181975.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">62</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2373</span> Quality Standards for Emergency Response: A Methodological Framework</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Jennifer%20E.%20Lynette">Jennifer E. Lynette</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study describes the development process of a methodological framework for quality standards used to measure the efficiency and quality of response efforts of trained personnel at emergency events. This paper describes the techniques used to develop the initial framework and its potential application to professions under the broader field of emergency management. The example described in detail in this paper applies the framework specifically to fire response activities by firefighters. Within the quality standards framework, the fire response process is chronologically mapped. Individual variables within the sequence of events are identified. Through in-person data collection, questionnaires, interviews, and the expansion of the incident reporting system, this study identifies and categorizes previously unrecorded variables involved in the response phase of a fire. Following a data analysis of each variable using a quantitative or qualitative assessment, the variables are ranked pertaining to the magnitude of their impact to the event outcome. Among others, key indicators of quality performance in the analysis involve decision communication, resource utilization, response techniques, and response time. Through the application of this framework and subsequent utilization of quality standards indicators, there is potential to increase efficiency in the response phase of an emergency event; thereby saving additional lives, property, and resources. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=emergency%20management" title="emergency management">emergency management</a>, <a href="https://publications.waset.org/abstracts/search?q=fire" title=" fire"> fire</a>, <a href="https://publications.waset.org/abstracts/search?q=quality%20standards" title=" quality standards"> quality standards</a>, <a href="https://publications.waset.org/abstracts/search?q=response" title=" response"> response</a> </p> <a href="https://publications.waset.org/abstracts/47475/quality-standards-for-emergency-response-a-methodological-framework" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/47475.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">318</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2372</span> Liquidity and Cash Management in Business-A Key to Business Survival and Growth: The Nigerian Case</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Ugbor%20Raphael%20Oluchukwu">Ugbor Raphael Oluchukwu</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Focusing on liquidity comes more naturally to a Chief Executive Officer than an Accountant who is trained to practice accrual accounting. When business is just commencing, it is essentially run on a cheque book (cash accounting) and for as long as there is cash in the accounts, the business is solvent. When complexity sets in and the business adopts financial accounting, the effect of liquidity and cash management becomes more pronounced. The management of cash no doubts impacts positively on the survival and growth of firms. What is in doubt is the amount of cash to be held by a firm as enough cash to enable the firm stay “afloat”. The focus of this paper is to determine liquidity and cash management in business, the Nigerian case. The specific objectives of the study are to do a theoretical review of the amount of cash to be held by a firm as enough cash to enable it stay afloat and to do a theoretical analysis to show the effect of cash flow on the survival and growth of firms in Nigeria. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=cash" title="cash">cash</a>, <a href="https://publications.waset.org/abstracts/search?q=firm%20survival" title=" firm survival"> firm survival</a>, <a href="https://publications.waset.org/abstracts/search?q=growth" title=" growth"> growth</a>, <a href="https://publications.waset.org/abstracts/search?q=liquidity%20management" title=" liquidity management"> liquidity management</a> </p> <a href="https://publications.waset.org/abstracts/18512/liquidity-and-cash-management-in-business-a-key-to-business-survival-and-growth-the-nigerian-case" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/18512.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">585</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2371</span> New Approaches to Guest Engagement Leading to Guest Satisfaction and Driving Guest Loyalty</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Vaibhav%20Garg">Vaibhav Garg</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The concept of guest engagement lies in the rigor of operational excellence and the emotional engagement of associates who perform their tasks genuinely from their hearts and hence in word and indeed, in intent and through gestures, a great hospitality is always genuine, attentive, passionate, caring and warm where engaged associates deliver exceptional service experiences and creates memories to last forever for the guests. One out of every five guests says that their decision of coming back to the same hotel is influenced by the opportunity to “experience and be engaged” A key question is what does a guest mean by experience and be engaged? Most hotels are highly concerned about the guest satisfaction. Therefore they have the brand standards which are a guide to the associate to ensure consistent implementation of set service and product standards to satisfy a guest. However, satisfaction of basic guest needs does not necessarily lead to engagement. For example an absolutely clean room and an in room dining order delivered on time can satisfy a guest but may not engage him. Absence of these standards can certainly lead to guest dissatisfaction however; the presence of these standards does not necessarily lead to guest engagement or guest delight. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=guest%20engagement" title="guest engagement">guest engagement</a>, <a href="https://publications.waset.org/abstracts/search?q=guest%20satisfaction" title=" guest satisfaction"> guest satisfaction</a>, <a href="https://publications.waset.org/abstracts/search?q=hospitality" title=" hospitality"> hospitality</a>, <a href="https://publications.waset.org/abstracts/search?q=hotel%20operations" title=" hotel operations"> hotel operations</a>, <a href="https://publications.waset.org/abstracts/search?q=operational%20excellence" title=" operational excellence"> operational excellence</a> </p> <a href="https://publications.waset.org/abstracts/23673/new-approaches-to-guest-engagement-leading-to-guest-satisfaction-and-driving-guest-loyalty" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/23673.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">239</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2370</span> AI Applications in Accounting: Transforming Finance with Technology</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Alireza%20Karimi">Alireza Karimi</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Artificial Intelligence (AI) is reshaping various industries, and accounting is no exception. With the ability to process vast amounts of data quickly and accurately, AI is revolutionizing how financial professionals manage, analyze, and report financial information. In this article, we will explore the diverse applications of AI in accounting and its profound impact on the field. Automation of Repetitive Tasks: One of the most significant contributions of AI in accounting is automating repetitive tasks. AI-powered software can handle data entry, invoice processing, and reconciliation with minimal human intervention. This not only saves time but also reduces the risk of errors, leading to more accurate financial records. Pattern Recognition and Anomaly Detection: AI algorithms excel at pattern recognition. In accounting, this capability is leveraged to identify unusual patterns in financial data that might indicate fraud or errors. AI can swiftly detect discrepancies, enabling auditors and accountants to focus on resolving issues rather than hunting for them. Real-Time Financial Insights: AI-driven tools, using natural language processing and computer vision, can process documents faster than ever. This enables organizations to have real-time insights into their financial status, empowering decision-makers with up-to-date information for strategic planning. Fraud Detection and Prevention: AI is a powerful tool in the fight against financial fraud. It can analyze vast transaction datasets, flagging suspicious activities and reducing the likelihood of financial misconduct going unnoticed. This proactive approach safeguards a company's financial integrity. Enhanced Data Analysis and Forecasting: Machine learning, a subset of AI, is used for data analysis and forecasting. By examining historical financial data, AI models can provide forecasts and insights, aiding businesses in making informed financial decisions and optimizing their financial strategies. Artificial Intelligence is fundamentally transforming the accounting profession. From automating mundane tasks to enhancing data analysis and fraud detection, AI is making financial processes more efficient, accurate, and insightful. As AI continues to evolve, its role in accounting will only become more significant, offering accountants and finance professionals powerful tools to navigate the complexities of modern finance. Embracing AI in accounting is not just a trend; it's a necessity for staying competitive in the evolving financial landscape. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=artificial%20intelligence" title="artificial intelligence">artificial intelligence</a>, <a href="https://publications.waset.org/abstracts/search?q=accounting%20automation" title=" accounting automation"> accounting automation</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20analysis" title=" financial analysis"> financial analysis</a>, <a href="https://publications.waset.org/abstracts/search?q=fraud%20detection" title=" fraud detection"> fraud detection</a>, <a href="https://publications.waset.org/abstracts/search?q=machine%20learning%20in%20finance" title=" machine learning in finance"> machine learning in finance</a> </p> <a href="https://publications.waset.org/abstracts/172542/ai-applications-in-accounting-transforming-finance-with-technology" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/172542.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">63</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2369</span> Determining the Appropriate Methodology for the Security Evaluation of Equipment Related to Information and Communication Technology in the Industry</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Sofia%20Ahanj%20Sofia%20Ahanj">Sofia Ahanj Sofia Ahanj</a>, <a href="https://publications.waset.org/abstracts/search?q=Mahsa%20Rahmani%20Mahsa%20Rahmani"> Mahsa Rahmani Mahsa Rahmani</a>, <a href="https://publications.waset.org/abstracts/search?q=Zahra%20Sadeghigol"> Zahra Sadeghigol</a>, <a href="https://publications.waset.org/abstracts/search?q=Vida%20Nobakht%20Vida%20Nobakht"> Vida Nobakht Vida Nobakht</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Providing security in the electricity industry, as one of the vital infrastructures of the country, is one of the essential operations that must be taken in order to improve the security of the country. Resistant security strategies need to be regularly implemented as a dynamic process to improve security, and security evaluation is one of the most important steps in this process. Methodology in the field of evaluation in both technical and managerial dimensions is discussed in the laboratory. There are various standards in the field of general ICT technical-security evaluation. The most important are ISO / IEC 15408, ISO / IEC 27001 and NIST SP 800-53. In the present paper, these standards are first examined. Then, the standards and reports in the industrial field have been reviewed and compared, and finally, based on the results and special considerations of information and communication technology equipment in the electricity industry, the appropriate methodology has been presented. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=security%20standards" title="security standards">security standards</a>, <a href="https://publications.waset.org/abstracts/search?q=ISO%2FIEC%2015408" title=" ISO/IEC 15408"> ISO/IEC 15408</a>, <a href="https://publications.waset.org/abstracts/search?q=ISA%2FIEC%20%2062443%20series" title=" ISA/IEC 62443 series"> ISA/IEC 62443 series</a>, <a href="https://publications.waset.org/abstracts/search?q=NIST%20SP%20800-53" title=" NIST SP 800-53"> NIST SP 800-53</a>, <a href="https://publications.waset.org/abstracts/search?q=NISTIR%207628" title=" NISTIR 7628"> NISTIR 7628</a> </p> <a href="https://publications.waset.org/abstracts/128747/determining-the-appropriate-methodology-for-the-security-evaluation-of-equipment-related-to-information-and-communication-technology-in-the-industry" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/128747.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">168</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2368</span> Labour Standards and Bilateral Migration Flows in ASEAN</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Rusmawati%20Said">Rusmawati Said</a>, <a href="https://publications.waset.org/abstracts/search?q=N.%20Kar%20Yee"> N. Kar Yee</a>, <a href="https://publications.waset.org/abstracts/search?q=Asmaddy%20Haris"> Asmaddy Haris</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study employs a panel data set of ASEAN member states, 17 European Union (EU) countries, 7 American countries and 11 other Asia Pacific countries (China Mainland and Hong Kong SAR are treated as two separated countries) to investigate the role of labour standards in explaining the pattern of bilateral migration flows in ASEAN. Using pooled Ordinary Least Square (OLS) this study found mixed results. The result varies on how indicators were used to measure the level of labour standards in the empirical analysis. In one side, better labour standards (represented by number of strikes and weekly average working hours) promote bilateral migration among the selected countries. On the other side, increase in cases of occupational injuries lead to an increase in bilateral migration, reflecting that worsen in working conditions do not influence the workers’ decision from moving. The finding from this study become important to policy maker as the issues of massive low skilled workers have a significant impact to the role of labour standard in shaping the migration flows. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=labour%20standard" title="labour standard">labour standard</a>, <a href="https://publications.waset.org/abstracts/search?q=migration" title=" migration"> migration</a>, <a href="https://publications.waset.org/abstracts/search?q=ASEAN" title=" ASEAN"> ASEAN</a>, <a href="https://publications.waset.org/abstracts/search?q=economics%20and%20financial%20engineering" title=" economics and financial engineering"> economics and financial engineering</a> </p> <a href="https://publications.waset.org/abstracts/19241/labour-standards-and-bilateral-migration-flows-in-asean" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/19241.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">411</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2367</span> Deficits and Solutions in the Development of Modular Factory Systems</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Achim%20Kampker">Achim Kampker</a>, <a href="https://publications.waset.org/abstracts/search?q=Peter%20Burggr%C3%A4f"> Peter Burggräf</a>, <a href="https://publications.waset.org/abstracts/search?q=Moritz%20Krunke"> Moritz Krunke</a>, <a href="https://publications.waset.org/abstracts/search?q=Hanno%20Voet"> Hanno Voet</a> </p> <p class="card-text"><strong>Abstract:</strong></p> As a reaction to current challenges in factory planning, many companies think about introducing factory standards to lower planning times and decrease planning costs. If these factory standards are set-up with a high level of modularity, they are defined as modular factory systems. This paper deals with the main current problems in the application of modular factory systems in practice and presents a solution approach with its basic models. The methodology is based on methods from factory planning but also uses the tools of other disciplines like product development or technology management to deal with the high complexity, which the development of modular factory systems implies. The four basic models that such a methodology has to contain are introduced and pointed out. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=factory%20planning" title="factory planning">factory planning</a>, <a href="https://publications.waset.org/abstracts/search?q=modular%20factory%20systems" title=" modular factory systems"> modular factory systems</a>, <a href="https://publications.waset.org/abstracts/search?q=factory%20standards" title=" factory standards"> factory standards</a>, <a href="https://publications.waset.org/abstracts/search?q=cost-benefit%20analysis" title=" cost-benefit analysis"> cost-benefit analysis</a> </p> <a href="https://publications.waset.org/abstracts/30282/deficits-and-solutions-in-the-development-of-modular-factory-systems" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/30282.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">595</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2366</span> Using “Eckel” Model to Measure Income Smoothing Practices: The Case of French Companies</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Feddaoui%20Amina">Feddaoui Amina</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Income smoothing represents an attempt on the part of the company's management to reduce variations in earnings through the manipulation of the accounting principles. In this study, we aimed to measure income smoothing practices in a sample of 30 French joint stock companies during the period (2007-2009), we used Dummy variables method and “ECKEL” model to measure income smoothing practices and Binomial test accourding to SPSS program, to confirm or refute our hypothesis. This study concluded that there are no significant statistical indicators of income smoothing practices in the sample studied of French companies during the period (2007-2009), so the income series in the same sample studied of is characterized by stability and non-volatility without any intervention of management through accounting manipulation. However, this type of accounting manipulation should be taken into account and efforts should be made by control bodies to apply Eckel model and generalize its use at the global level. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=income" title="income">income</a>, <a href="https://publications.waset.org/abstracts/search?q=smoothing" title=" smoothing"> smoothing</a>, <a href="https://publications.waset.org/abstracts/search?q=%27Eckel%27" title=" 'Eckel'"> 'Eckel'</a>, <a href="https://publications.waset.org/abstracts/search?q=French%20companies" title=" French companies"> French companies</a> </p> <a href="https://publications.waset.org/abstracts/90241/using-eckel-model-to-measure-income-smoothing-practices-the-case-of-french-companies" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/90241.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">152</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2365</span> Disparities Versus Similarities; WHO Good Practices for Pharmaceutical Quality Control Laboratories and ISO/IEC 17025:2017: International Standards for Quality Management Systems in Pharmaceutical Laboratories</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Mercy%20Okezue">Mercy Okezue</a>, <a href="https://publications.waset.org/abstracts/search?q=Kari%20Clase"> Kari Clase</a>, <a href="https://publications.waset.org/abstracts/search?q=Stephen%20Byrn"> Stephen Byrn</a>, <a href="https://publications.waset.org/abstracts/search?q=Paddy%20Shivanand"> Paddy Shivanand</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Medicines regulatory authorities expect pharmaceutical companies and contract research organizations to seek ways to certify that their laboratory control measurements are reliable. Establishing and maintaining laboratory quality standards are essential in ensuring the accuracy of test results. ‘ISO/IEC 17025:2017’ and ‘WHO Good Practices for Pharmaceutical Quality Control Laboratories (GPPQCL)’ are two quality standards commonly employed in developing laboratory quality systems. A review was conducted on the two standards to elaborate on areas on convergence and divergence. The goal was to understand how differences in each standard's requirements may influence laboratories' choices as to which document is easier to adopt for quality systems. A qualitative review method compared similar items in the two standards while mapping out areas where there were specific differences in the requirements of the two documents. The review also provided a detailed description of the clauses and parts covering management and technical requirements in these laboratory standards. The review showed that both documents share requirements for over ten critical areas covering objectives, infrastructure, management systems, and laboratory processes. There were, however, differences in standard expectations where GPPQCL emphasizes system procedures for planning and future budgets that will ensure continuity. Conversely, ISO 17025 was more focused on the risk management approach to establish laboratory quality systems. Elements in the two documents form common standard requirements to assure the validity of laboratory test results that promote mutual recognition. The ISO standard currently has more global patronage than GPPQCL. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=ISO%2FIEC%2017025%3A2017" title="ISO/IEC 17025:2017">ISO/IEC 17025:2017</a>, <a href="https://publications.waset.org/abstracts/search?q=laboratory%20standards" title=" laboratory standards"> laboratory standards</a>, <a href="https://publications.waset.org/abstracts/search?q=quality%20control" title=" quality control"> quality control</a>, <a href="https://publications.waset.org/abstracts/search?q=WHO%20GPPQCL" title=" WHO GPPQCL"> WHO GPPQCL</a> </p> <a href="https://publications.waset.org/abstracts/135408/disparities-versus-similarities-who-good-practices-for-pharmaceutical-quality-control-laboratories-and-isoiec-170252017-international-standards-for-quality-management-systems-in-pharmaceutical-laboratories" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/135408.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">197</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2364</span> Impact of Lifelong-Learning Mindset on Career Success of the Accounting and Finance Professionals</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=R.%20W.%20A.%20V.%20A.%20Wijenayake">R. W. A. V. A. Wijenayake</a>, <a href="https://publications.waset.org/abstracts/search?q=P.%20M.%20R.%20N.%20Fernando"> P. M. R. N. Fernando</a>, <a href="https://publications.waset.org/abstracts/search?q=S.%20Nilesh"> S. Nilesh</a>, <a href="https://publications.waset.org/abstracts/search?q=M.%20D.%20G.%20M.%20S.%20Diddeniya"> M. D. G. M. S. Diddeniya</a>, <a href="https://publications.waset.org/abstracts/search?q=M.%20Weligodapola"> M. Weligodapola</a>, <a href="https://publications.waset.org/abstracts/search?q=P.%20Shamila"> P. Shamila</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The study is designed to examine the impact of a lifelong learning mindset on the career success of accounting and finance professionals in the western province of Sri Lanka. The learning mindset impacts the career success of accounting and finance professionals. The main objective of this study is to identify how the lifelong-learning mindset impacts on the career success of accounting and finance professionals. The lifelong learning mindset is the desire to learn new things and curiosity, resilience, and strategic thinking are the selected constructs to measure the lifelong learning mindset. Career success refers to certain objectives and emotional measures of improvement in one’s work life. The related variables of career success are measured through the number of promotions that have been granted in his/her work life. Positivism is the research paradigm, and the deductive approach is involved as this study relies on testing an existing theory. To conduct the study, the accounting and finance professionals in the western province in Sri Lanka were selected because most reputed international and local companies and specifically, headquarters of most of the companies are in western province. The responses cannot be collected from the whole population. Therefore, this study used a simple random sampling method, and the sample size was 120. Therefore, to identify the impact, 5-point Likert scale is used to perform this quantitative data. Required data gathered through an online questionnaire and the final outputs of the study will offer certain important recommendations to several parties such as universities, undergraduates, companies, and the policymakers to improve, help mentally and financially and motivate the students and the employees to continue their studies without ceasing after completion of their degree. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=career%20success" title="career success">career success</a>, <a href="https://publications.waset.org/abstracts/search?q=curiosity" title=" curiosity"> curiosity</a>, <a href="https://publications.waset.org/abstracts/search?q=lifelong%20learning%20mindset" title=" lifelong learning mindset"> lifelong learning mindset</a>, <a href="https://publications.waset.org/abstracts/search?q=resilience" title=" resilience"> resilience</a>, <a href="https://publications.waset.org/abstracts/search?q=strategic%20thinking" title=" strategic thinking"> strategic thinking</a> </p> <a href="https://publications.waset.org/abstracts/140033/impact-of-lifelong-learning-mindset-on-career-success-of-the-accounting-and-finance-professionals" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/140033.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">86</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2363</span> Qualitative and Quantitative Case Study Research Method on Social Science: Accounting Perspective</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Bubaker%20F.%20Shareia">Bubaker F. Shareia</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The main aim of this paper is to set the parameters within which the study is to be conducted, specifically justifying the use of qualitative research, informed by theory. This paper argues that the social world is subjective in nature and may be accessed through the interpretive approach provided by the people involved in the context of the study. The paper defines and distinguishes between qualitative and quantitative research methodologies, explores Burrell and Morgan's framework for social research, and presents the study's adopted methodology and methods, with the rationale for these choices. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=accounting" title="accounting">accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=methodologies" title=" methodologies"> methodologies</a>, <a href="https://publications.waset.org/abstracts/search?q=qualitative" title=" qualitative"> qualitative</a>, <a href="https://publications.waset.org/abstracts/search?q=quantitative%20research" title=" quantitative research"> quantitative research</a> </p> <a href="https://publications.waset.org/abstracts/48294/qualitative-and-quantitative-case-study-research-method-on-social-science-accounting-perspective" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/48294.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">233</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2362</span> Accounting Management Information System for Convenient Shop in Bangkok Thailand</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Anocha%20Rojanapanich">Anocha Rojanapanich</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The purpose of this research is to develop and design an accounting management information system for convenient shop in Bangkok Thailand. The study applied the System Development Life Cycle (SDLC) for development which began with study and analysis of current data, including the existing system. Then, the system was designed and developed to meet users’ requirements via the internet network by use of application software such as My SQL for database management, Product diversity, Apache HTTP Server for Web Server and PHP Hypertext Preprocessor for an interface between web server, database and users. The system was designed into two subsystems as the main system, or system for head office, and the branch system for branch shops. These consisted of three parts which are classified by user management as shop management, inventory management and Point of Sale (POS) management and importance of cost information for decision making also as well as. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=accounting%20management%20information%20system" title="accounting management information system">accounting management information system</a>, <a href="https://publications.waset.org/abstracts/search?q=convenient%20shop" title=" convenient shop"> convenient shop</a>, <a href="https://publications.waset.org/abstracts/search?q=cost%20information%20for%20decision%20making%20system" title=" cost information for decision making system"> cost information for decision making system</a>, <a href="https://publications.waset.org/abstracts/search?q=development%20life%20cycle" title=" development life cycle"> development life cycle</a> </p> <a href="https://publications.waset.org/abstracts/49364/accounting-management-information-system-for-convenient-shop-in-bangkok-thailand" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/49364.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">420</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2361</span> Interoperability Standard for Data Exchange in Educational Documents in Professional and Technological Education: A Comparative Study and Feasibility Analysis for the Brazilian Context</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Giovana%20Nunes%20Inoc%C3%AAncio">Giovana Nunes Inocêncio</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The professional and technological education (EPT) plays a pivotal role in equipping students for specialized careers, and it is imperative to establish a framework for efficient data exchange among educational institutions. The primary focus of this article is to address the pressing need for document interoperability within the context of EPT. The challenges, motivations, and benefits of implementing interoperability standards for digital educational documents are thoroughly explored. These documents include EPT completion certificates, academic records, and curricula. In conjunction with the prior abstract, it is evident that the intersection of IT governance and interoperability standards holds the key to transforming the landscape of technical education in Brazil. IT governance provides the strategic framework for effective data management, aligning with educational objectives, ensuring compliance, and managing risks. By adopting interoperability standards, the technical education sector in Brazil can facilitate data exchange, enhance data security, and promote international recognition of qualifications. The utilization of the XML (Extensible Markup Language) standard further strengthens the foundation for structured data exchange, fostering efficient communication, standardization of curricula, and enhancing educational materials. The IT governance, interoperability standards, and data management critical role in driving the quality, efficiency, and security of technical education. The adoption of these standards fosters transparency, stakeholder coordination, and regulatory compliance, ultimately empowering the technical education sector to meet the dynamic demands of the 21st century. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=interoperability" title="interoperability">interoperability</a>, <a href="https://publications.waset.org/abstracts/search?q=education" title=" education"> education</a>, <a href="https://publications.waset.org/abstracts/search?q=standards" title=" standards"> standards</a>, <a href="https://publications.waset.org/abstracts/search?q=governance" title=" governance"> governance</a> </p> <a href="https://publications.waset.org/abstracts/175822/interoperability-standard-for-data-exchange-in-educational-documents-in-professional-and-technological-education-a-comparative-study-and-feasibility-analysis-for-the-brazilian-context" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/175822.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">70</span> </span> </div> </div> <ul class="pagination"> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=accounting%20standards&page=5" rel="prev">&lsaquo;</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=accounting%20standards&page=1">1</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=accounting%20standards&page=2">2</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=accounting%20standards&page=3">3</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=accounting%20standards&page=4">4</a></li> 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