Open Science Research Excellence

Open Science Index

Commenced in January 2007 Frequency: Monthly Edition: International Paper Count: 34

34
10009856
A Six-Year Case Study Evaluating the Stakeholders’ Requirements and Satisfaction in Higher Educational Establishments
Abstract:

Worldwide and mainly in the European Union, many standards, regulations, models and systems exists for the evaluation and identification of stakeholders’ requirements of individual universities and higher education (HE) in general. All systems are targeting to measure or evaluate the Universities’ Quality Assurance Systems and the services offered to the recipients of HE, mainly the students. Numerous surveys were conducted in the past either by each university or by organized bodies to identify the students’ satisfaction or to evaluate to what extent these requirements are fulfilled. In this paper, the main results of an ongoing 6-year joint research will be presented very briefly. This research deals with an in depth investigation of student’s satisfaction, students personal requirements, a cup analysis among these two parameters and compares different universities. Through this research an attempt will be made to address four very important questions in higher education establishments (HEE): (1) Are there any common requirements, parameters, good practices or questions that apply to a large number of universities that will assure that students’ requirements are fulfilled? (2) Up to what extent the individual programs of HEE fulfil the requirements of the stakeholders? (3) Are there any similarities on specific programs among European HEE? (4) To what extent the knowledge acquired in a specific course program is utilized or used in a specific country? For the execution of the research an internationally accepted questionnaire(s) was used to evaluate up to what extent the students’ requirements and satisfaction were fulfilled in 2012 and five years later (2017). Samples of students and or universities were taken from many European Universities. The questionnaires used, the sampling method and methodology adopted, as well as the comparison tables and results will be very valuable to any university that is willing to follow the same route and methodology or compare the results with their own HHE. Apart from the unique methodology, valuable results are demonstrated from the four case studies. There is a great difference between the student’s expectations or importance from what they are getting from their universities (in all parameters they are getting less). When there is a crisis or budget cut in HEE there is a direct impact to students. There are many differences on subjects taught in European universities.

33
10008880
System Security Impact on the Dynamic Characteristics of Measurement Sensors in Smart Grids
Abstract:
Smart grid is a term used to describe the next generation power grid. New challenges such as integration of renewable and decentralized energy sources, the requirement for continuous grid estimation and optimization, as well as the use of two-way flows of energy have been brought to the power gird. In order to achieve efficient, reliable, sustainable, as well as secure delivery of electric power more and more information and communication technologies are used for the monitoring and the control of power grids. Consequently, the need for cybersecurity is dramatically increased and has converged into several standards which will be presented here. These standards for the smart grid must be designed to satisfy both performance and reliability requirements. An in depth investigation of the effect of retrospectively embedded security in existing grids on it’s dynamic behavior is required. Therefore, a retrofitting plan for existing meters is offered, and it’s performance in a test low voltage microgrid is investigated. As a result of this, integration of security measures into measurement architectures of smart grids at the design phase is strongly recommended.
32
10008264
Research and Application of Consultative Committee for Space Data Systems Wireless Communications Standards for Spacecraft
Abstract:

According to the new requirements of the future spacecraft, such as networking, modularization and non-cable, this paper studies the CCSDS wireless communications standards, and focuses on the low data-rate wireless communications for spacecraft monitoring and control. The application fields and advantages of wireless communications are analyzed. Wireless communications technology has significant advantages in reducing the weight of the spacecraft, saving time in spacecraft integration, etc. Based on this technology, a scheme for spacecraft data system is put forward. The corresponding block diagram and key wireless interface design of the spacecraft data system are given. The design proposal of the wireless node and information flow of the spacecraft are also analyzed. The results show that the wireless communications scheme is reasonable and feasible. The wireless communications technology can meet the future spacecraft demands in networking, modularization and non-cable.

31
10005089
Analysis of Possibilities for Using Recycled Concrete Aggregate in Concrete Pavement
Abstract:
The present article describes the limits of using recycled concrete aggregate (denoted as RCA) in the top layer of concrete roads. The main aim of this work is to investigate the possibility of reuse of recycled aggregates obtained by crushing the old concrete roads as a building material in the new top layers of concrete pavements. The paper is based on gathering the current knowledge about how to use recycled concrete aggregate, suitability, and modification of the properties and its standards. Regulations are detailed and described especially for European Union and for Czech Republic.
30
10007074
Radio Regulation Development and Radio Spectrum Analysis of Earth Station in Motion Service
Abstract:

Although Earth Station in Motion (ESIM) services are widely used and there is a huge market demand around the world, International Telecommunication Union (ITU) does not have unified conclusion for the use of ESIM yet. ESIM are Mobile Satellite Services (MSS) due to its mobile-based attributes, while multiple administrations want to use ESIM in Fixed Satellite Service (FSS). However, Radio Regulations (RR) have strict distinction between MSS and FSS. In this case, ITU has been very controversial because this kind of application will violate the RR Article and the conflict will bring risks to the global deployment. Thus, this paper illustrates the development of rules, regulations, standards concerning ESIM and the radio spectrum usage of ESIM in different regions around the world. Firstly, the basic rules, standard and definition of ITU’s Radiocommunication Sector (ITU-R) is introduced. Secondly, the World Radiocommunication Conference (WRC) agenda item on radio spectrum allocation for ESIM, e.g. in C/Ku/Ka band, is introduced and multi-view on the radio spectrum allocation is elaborated, especially on 19.7-20.2 GHz & 29.5-30.0 GHz. Then, some ITU-R Recommendations and Reports are analyzed on the specific technique to enable these ESIM to communicate with Geostationary Earth Orbit Satellite (GSO) space stations in the FSS without causing interference at levels in excess of that caused by conventional FSS earth stations. Meanwhile, the opposite opinion on not allocating EISM service in FSS frequency band is also elaborated. Finally, based on the ESIM’s future application, the ITU-R standards development trend is forecasted. In conclusion, using radio spectrum resource in an equitable, rational and efficient manner is the basic guideline of ITU. Although it is not a good approach to obstruct the revise of RR when there is a large demand for radio spectrum resource in satellite industry, still the propulsion and global demand of the whole industry may face difficulties on the unclear application in modify rules of RR.

29
10004791
Auditing of Building Information Modeling Application in Decoration Engineering Projects in China
Authors:
Abstract:

In China’s construction industry, it is a normal practice to separately subcontract the decoration engineering part from construction engineering, and Building Information Modeling (BIM) is also done separately. Application of BIM in decoration engineering should be integrated with other disciplines, but Chinese current practice makes this very difficult and complicated. Currently, there are three barriers in the auditing of BIM application in decoration engineering in China: heavy workload; scarcity of qualified professionals; and lack of literature concerning audit contents, standards, and methods. Therefore, it is significant to perform research on what (contents) should be evaluated, in which phase, and by whom (professional qualifications) in BIM application in decoration construction so that the application of BIM can be promoted in a better manner. Based on this consideration, four principles of BIM auditing are proposed: Comprehensiveness of information, accuracy of data, aesthetic attractiveness of appearance, and scheme optimization. In the model audit, three methods should be used: Collision, observation, and contrast. In addition, BIM auditing at six stages is discussed and a checklist for work items and results to be submitted is proposed. This checklist can be used for reference by decoration project participants.

28
10004466
The Impact of Regulatory Changes on the Development of Mobile Medical Apps
Abstract:

Mobile applications are being used to perform a wide variety of tasks in day-to-day life, ranging from checking email to controlling your home heating. Application developers have recognized the potential to transform a smart device into a medical device, by using a mobile medical application i.e. a mobile phone or a tablet. When initially conceived these mobile medical applications performed basic functions e.g. BMI calculator, accessing reference material etc.; however, increasing complexity offers clinicians and patients a range of functionality. As this complexity and functionality increases, so too does the potential risk associated with using such an application. Examples include any applications that provide the ability to inflate and deflate blood pressure cuffs, as well as applications that use patient-specific parameters and calculate dosage or create a dosage plan for radiation therapy. If an unapproved mobile medical application is marketed by a medical device organization, then they face significant penalties such as receiving an FDA warning letter to cease the prohibited activity, fines and possibility of facing a criminal conviction. Regulatory bodies have finalized guidance intended for mobile application developers to establish if their applications are subject to regulatory scrutiny. However, regulatory controls appear contradictory with the approaches taken by mobile application developers who generally work with short development cycles and very little documentation and as such, there is the potential to stifle further improvements due to these regulations. The research presented as part of this paper details how by adopting development techniques, such as agile software development, mobile medical application developers can meet regulatory requirements whilst still fostering innovation.

27
10004205
A Survey on Lossless Compression of Bayer Color Filter Array Images
Abstract:
Although most digital cameras acquire images in a raw format, based on a Color Filter Array that arranges RGB color filters on a square grid of photosensors, most image compression techniques do not use the raw data; instead, they use the rgb result of an interpolation algorithm of the raw data. This approach is inefficient and by performing a lossless compression of the raw data, followed by pixel interpolation, digital cameras could be more power efficient and provide images with increased resolution given that the interpolation step could be shifted to an external processing unit. In this paper, we conduct a survey on the use of lossless compression algorithms with raw Bayer images. Moreover, in order to reduce the effect of the transition between colors that increase the entropy of the raw Bayer image, we split the image into three new images corresponding to each channel (red, green and blue) and we study the same compression algorithms applied to each one individually. This simple pre-processing stage allows an improvement of more than 15% in predictive based methods.
26
10005752
Importance of Standards in Engineering and Technology Education
Abstract:
During the past several decades, the economy of each nation has been significantly affected by globalization and technology. Government regulations and private sector standards affect a majority of world trade. Countries have been working together to establish international standards in almost every field. As a result, workers in all sectors need to have an understanding of standards. Engineering and technology students must not only possess an understanding of engineering standards and applicable government codes, but also learn to apply them in designing, developing, testing and servicing products, processes and systems. Accreditation Board for Engineering & Technology (ABET) criteria for engineering and technology education require students to learn and apply standards in their class projects. This paper is a follow-up of a 2006-2009 NSF initiative awarded to IEEE to help develop tutorials and case study modules for students and encourage standards education at college campuses. It presents the findings of a faculty/institution survey conducted through various U.S.-based listservs representing the major engineering and technology disciplines. The intent of the survey was to the gauge the status of use of standards and regulations in engineering and technology coursework and to identify benchmark practices. In light of survey findings, recommendations are made to standards development organizations, industry, and academia to help enhance the use of standards in engineering and technology curricula.
25
10003653
Assessing Water Quality Using GIS: The Case of Northern Lebanon Miocene Aquifer
Abstract:
This research focuses on assessing the ground water quality of Northern Lebanon affected by saline water intrusion. The chemical, physical and microbiological parameters were collected in various seasons spanning over the period of two years. Results were assessed using Geographic Information System (GIS) due to its visual capabilities in presenting the pollution extent in the studied region. Future projections of the excessive pumping were also simulated using GIS in order to assess the extent of the problem of saline intrusion in the near future.
24
10003765
The Appropriateness of Antibiotic Prescribing within Dundee Dental Hospital
Abstract:
Background: The societal impact of antibiotic resistance is a major public health concern. The increase in incidence of resistant bacteria can ultimately be fatal. Objective: To analyse the appropriateness of antibiotic prescribing in Dundee Dental Hospital, ultimately improving the safety and quality of patient care. Methods: Two examiners independently crosschecked approximately fifty consecutive prescriptions, and corresponding patient case notes, for three data collection cycles between August 2014 – September 2015. The Scottish Dental Clinical Effectiveness Program (SDCEP) Drug Prescribing for Dentistry guidelines was the standard utilised. The criteria: clinical justification, regime justification and review arrangements was measured, and compared to the standard. Results: Cycle one revealed 42% of antibiotic prescriptions were appropriate. Interventions included: multiple staff meetings, introduction of a checklist attached to the prescription pack, and production of patient leaflets explaining indications for antibiotics. Cycle two and three revealed 44%, and 30% compliance, respectively. Conclusion: The results of the audit have yet to meet target standards set out in prescribing guidelines. However, steps are being taken and change has occurred on a cultural level.
23
10003780
Economic Impact of Rana Plaza Collapse
Abstract:

The collapse of the infamous Rana Plaza, a multi-storeyed commercial building in Savar, near Dhaka, Bangladesh has brought with it a plethora of positive and negative consequences. Bangladesh being a key player in the export of clothing, found itself amidst a wave of economic upheaval following this tragic incident that resulted in numerous Bangladeshis, most of whom were factory workers. This paper compares the consequences that the country’s Ready Made Garments (RMG) sector is facing now, two years into the incident. The paper presents a comparison of statistical data from study reports and brings forward perspectives from all dimensions of Labour, Employment and Industrial Relations in Bangladesh following the event. The paper brings across the viewpoint of donor organizations and donor countries, the impacts of several initiatives taken by foreign organizations like the International Labour Organization, and local entities like the Bangladesh Garment Manufacturers and Exporters Association (BGMEA) in order to reinforce compliance and stabilize the shaky foundation that the RMG sector had found itself following the collapse. Focus of the paper remains on the stance taken by the suppliers in Bangladesh, with inputs from buying houses and factories, and also on the reaction of foreign brands. The paper also focuses on the horrific physical, mental and financial implications sustained by the victims and their families, and the consequent uproar from workers in general regarding compliance with work safety and workers’ welfare conditions. The purpose is to get across both sides of the scenario: the economic impact that suppliers / factories/ sellers/ buying houses/exporters have faced in Bangladesh as a result of complete loss of reliability on them regarding working standards; and also to cover the aftershock felt on the other end of the spectrum by the importers/ buyers, particularly the foreign entities, in terms of the sudden accountability of being affiliated with non- compliant factories. The collapse of Rana Plaza has received vast international attention and strong criticism. Nevertheless, the almost immediate strengthening of labourrights and the wholesale reform undertaken on all sides of the supply chain, evidence a move of all local and foreign stakeholders towards greater compliance and taking of precautionary steps for prevention of further disasters. The tragedy that Rana Plaza embodies served as a much-needed epiphany for the soaring RMG Sector of Bangladesh. Prompt co-operation on the part of all stakeholders and regulatory bodies now show a move towards sustainable development, which further ensures safeguarding against any future irregularities and pave the way for steady economic growth.

22
10003132
Bridging the Gap between Different Interfaces for Business Process Modeling
Abstract:
The paper focuses on the benefits of business process modeling. Although this discipline is developing for many years, there is still necessity of creating new opportunities to meet the ever increasing users’ needs. Because one of these needs is related to the conversion of business process models from one standard to another, the authors have developed a converter between BPMN and EPC standards using workflow patterns as intermediate tool. Nowadays there are too many systems for business process modeling. The variety of output formats is almost the same as the systems themselves. This diversity additionally hampers the conversion of the models. The presented study is aimed at discussing problems due to differences in the output formats of various modeling environments.
21
10006865
Development of Industry Sector Specific Factory Standards
Abstract:

Due to shortening product and technology lifecycles, many companies use standardization approaches in product development and factory planning to reduce costs and time to market. Unlike large companies, where modular systems are already widely used, small and medium-sized companies often show a much lower degree of standardization due to lower scale effects and missing capacities for the development of these standards. To overcome these challenges, the development of industry sector specific standards in cooperations or by third parties is an interesting approach. This paper analyzes which branches that are mainly dominated by small or medium-sized companies might be especially interesting for the development of factory standards using the example of the German industry. For this, a key performance indicator based approach was developed that will be presented in detail with its specific results for the German industry structure.

20
10006994
Deficits and Solutions in the Development of Modular Factory Systems
Abstract:

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.

19
10001841
Properties of Biodiesel Produced by Enzymatic Transesterification of Lipids Extracted from Microalgae in Supercritical Carbon Dioxide Medium
Abstract:
Biodiesel, as an alternative renewable fuel, has been receiving increasing attention due to the limited supply of fossil fuels and the increasing need for energy. Microalgae are promising source for lipids, which can be converted to biodiesel. The biodiesel production from microalgae lipids using lipase catalyzed reaction in supercritical CO2 medium has several advantages over conventional production processes. However, identifying the optimum microalgae lipid extraction and transesterification conditions is still a challenge. In this study, the quality of biodiesel produced from lipids extracted from Scenedesmus sp. and their enzymatic transesterification using supercritical carbon dioxide have been investigated. At the optimum conditions, the highest biodiesel production yield was found to be 82%. The fuel properties of the produced biodiesel, without any separation step, at optimum reaction condition, were determined and compared to ASTM standards. The properties were found to comply with the limits, and showed a low glycerol content, without any separation step.
18
10000113
Accounting Policies in Polish and International Legal Regulations
Abstract:

Accounting policies are a set of solutions compliant with legal regulations that an entity selects and adopts, and which guarantee a proper quality of financial statements. Those solutions may differ depending on whether the entity adopts national or international accounting standards. The aim of this article is to present accounting principles (policies) in Polish and international legal regulations and their adoption in selected Polish companies listed on the Warsaw Stock Exchange. The research method adopted in this work is the analysis and evaluation of legal conditions in Polish companies.

17
9999830
Safety of Industrial Networks
Abstract:

The paper deals with communication standards for control and production system. The authors formulate the requirements for communication security protection. The paper is focused on application protocols of the industrial networks and their basic classification. The typical attacks are analysed and the safety protection, based on requirements for specific industrial network is suggested and defined in this paper.

16
9999090
Pre and Post IFRS Loss Avoidance in France and the United Kingdom
Authors:
Abstract:

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

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

15
9998344
Steps towards the Development of National Health Data Standards in Developing Countries: An Exploratory Qualitative Study in Saudi Arabia
Abstract:

The proliferation of health data standards today is somewhat overlapping and conflicting, resulting in market confusion and leading to increasing proprietary interests. The government role and support in standardization for health data are thought to be crucial in order to establish credible standards for the next decade, to maximize interoperability across the health sector, and to decrease the risks associated with the implementation of non-standard systems. The normative literature missed out the exploration of the different steps required to be undertaken by the government towards the development of national health data standards. Based on the lessons learned from a qualitative study investigating the different issues to the adoption of health data standards in the major tertiary hospitals in Saudi Arabia and the opinions and feedback from different experts in the areas of data exchange and standards and medical informatics in Saudi Arabia and UK, a list of steps required towards the development of national health data standards was constructed. Main steps are the existence of: a national formal reference for health data standards, an agreed national strategic direction for medical data exchange, a national medical information management plan and a national accreditation body, and more important is the change management at the national and organizational level. The outcome of this study can be used by academics and practitioners to develop the planning of health data standards, and in particular those in developing countries.

14
9998577
Selection Standards for National Teams: Theory and Practice
Authors:
Abstract:

This article deals with selection standards for national sport teams. The author examines the legal framework for selection criteria and suggests using the most honest criteria.

13
3750
The Impacts of Food Safety Standards on China Export of Vegetables and Fruits
Abstract:
Participation in global trade means that Chinas vegetables and fruits industry faces international food safety standards and increased scrutiny worldwide. The objectives of this paper were to investigate how existing food safety standards and regulations in the importing countries impact the export of vegetables and fruits from China. This paper discussed the current and historical situations of Chinas vegetables and fruits export from 1996 to 2010, analyzed the Maximum Residual Limit (MRL) standards of pesticides imposed by importing countries, quantitatively estimated the impacts of food safety standards on Chinas vegetables and fruits export based on a gravity model. The results showed that although transportation distance between trade partners and tariff rates on vegetables and fruits were still the importantly resistant factors for China export, vegetables and fruits export was sensitive to the number of regulated pesticides, the strictness, and the level of food safety standards imposed by importing countries, which showed a significant trade flow effect, stricter food safety standards, increased number of regulated pesticides significantly inhibit China export of vegetables and fruits. Moreover, Chinas food safety standards also showed a significantly effect on vegetables and fruits export, which inhibited export to some extent. KeywordsFood safety standards, MRL, Vegetables, Fruits, Export.
12
6009
Quality of Life: Expectations and Achievements of Middle Class in Kazakhstan
Abstract:
The improvement of quality of life is the main visible integrated indicator of state well-being. More and more states pay attention to define and to achieve social standards of quality of life as social-economic strategy of development. These standards are determinate by state features, complex of needs and interests of individual, family and society. It still remains in open question: “What is middle class" in contemporary Kazakhstan. Appearance of new social standards of quality of life is important indicator of its successful establishment. The middle class as agent of social, politic and economic reforms promotes to improve the quality of life of the country. But if consider a low and a middle stratums of middle class, we can see that high social expectations and real achievements are still significantly different. The article relies on the sociological data, collected during of search of household-s standards of living in Almaty city and Almaty region, and case-study of cottage city “Jana Kuat".
11
13972
Supportability Analysis in LCI Environment
Abstract:
Starting from the basic pillars of the supportability analysis this paper queries its characteristics in LCI (Life Cycle Integration) environment. The research methodology contents a review of modern logistics engineering literature with the objective to collect and synthesize the knowledge relating to standards of supportability design in e-logistics environment. The results show that LCI framework has properties which are in fully compatibility with the requirement of simultaneous logistics support and productservice bundle design. The proposed approach is a contribution to the more comprehensive and efficient supportability design process. Also, contributions are reflected through a greater consistency of collected data, automated creation of reports suitable for different analysis, as well as the possibility of their customization according with customer needs. In addition to this, convenience of this approach is its practical use in real time. In a broader sense, LCI allows integration of enterprises on a worldwide basis facilitating electronic business.
10
5373
Digital Terrestrial Broadcasting Technologies and Implementation Status
Abstract:
Digital broadcasting has been an area of active research, development, innovation and business models development in recent years. This paper presents a survey on the characteristics of the digital terrestrial television broadcasting (DTTB) standards, and implementation status of DTTB worldwide showing the standards adopted. It is clear that only the developed countries and some in the developing ones shall be able to beat the ITU set analogue to digital broadcasting migration deadline because of the challenges that these countries faces in digitizing their terrestrial broadcasting. The challenges to keep on track the DTTB migration plan are also discussed in this paper. They include financial, technology gap, policies alignment with DTTB technology, etc. The reported performance comparisons for the different standards are also presented. The interesting part is that the results for many comparative studies depends to a large extent on the objective behind such studies, hence counter claims are common.
9
8315
Software Development Processes Maturity versus Software Processes and Products Measurement
Abstract:
Unsatisfactory effectiveness of software systems development and enhancement projects is one of the main reasons why in software engineering there are attempts being made to use experiences coming from other engineering disciplines. In spite of specificity of software product and process a belief had come out that the execution of software could be more effective if these objects were subject to measurement – as it is true in other engineering disciplines for which measurement is an immanent feature. Thus objective and reliable approaches to the measurement of software processes and products have been sought in software engineering for several dozens of years already. This may be proved, among others, by the current version of CMMI for Development model. This paper is aimed at analyzing the approach to the software processes and products measurement proposed in the latest version of this very model, indicating growing acceptance for this issue in software engineering.
8
14820
Evaluating the Standards of Hospital Pharmacies in Therapeutic Centers Affiliated with Kermanshah University of Medical Sciences, Iran
Abstract:
Nowadays pharmaceutical care departments located in hospitals are amongst the important pillars of the healthcare system. The aim of this study was to evaluate quality of hospital drugstores affiliated with Kermanshah University of Medical Sciences. In this cross-sectional study a validated questionnaire was used. The questionnaire was filled in by the one of the researchers in all seventeen hospital drugstores located in the teaching and nonteaching hospitals affiliated with Kermanshah University of Medical Sciences. The results shows that in observed hospitals,24% of pharmacy environments, 25% of pharmacy store and storage conditions, 49% of storage procedure, 25% of ordering drugs and supplies, 73% of receiving supplies (proper procedure are fallowed for receiving supplies), 35% of receiving supplies (prompt action taken if deterioration of drugs received is suspected), 23.35% of drugs delivery to patients and finally 0% of stock cards are used for proper inventory control have full compliance with standards.
7
6739
Graphic Watermarking, Security Feature in Cadastral Content Management
Abstract:
The paper shows the necessity to increase the security level for paper management in the cadastral field by using specific graphical watermarks. Using the graphical watermarking will increase the security in the cadastral content management; furthermore any altered document will be validated afterwards of its originality by checking the graphic watermark. If, by any reasons the document is changed for counterfeiting, it is invalidated and found that is an illegal copy due to the graphic check of the watermarking, check made at pixel level
6
930
Applying 5S Lean Technology: An Infrastructure for Continuous Process Improvement
Abstract:

This paper presents an application of 5S lean technology to a production facility. Due to increased demand, high product variety, and a push production system, the plant has suffered from excessive wastes, unorganized workstations, and unhealthy work environment. This has translated into increased production cost, frequent delays, and low workers morale. Under such conditions, it has become difficult, if not impossible, to implement effective continuous improvement studies. Hence, the lean project is aimed at diagnosing the production process, streamlining the workflow, removing/reducing process waste, cleaning the production environment, improving plant layout, and organizing workstations. 5S lean technology is utilized for achieving project objectives. The work was a combination of both culture changes and tangible/physical changes on the shop floor. The project has drastically changed the plant and developed the infrastructure for a successful implementation of continuous improvement as well as other best practices and quality initiatives.

5
9424
Goodwill in the Current Greek Accounting Environment
Abstract:

The growing interest in the issue of intangible assets not only in the scientific community but also in some professional bodies internationally can be explained by several points of view. From the business perspective, enterprises are increasingly motivated by external and internal forces to measure and proactively manage their intangibles. With respect to the issue of intangibles, goodwill has been debated in many countries throughout the world. Despite the numerous efforts and the existence of international accounting standards there is not yet a common accepted accounting treatment for goodwill. This study attempts on the one hand to impress the accounting treatment of goodwill internationally, on the other hand analyses the major subjects in relation to the accounting treatment of goodwill in Greece, since 2005, year where the international accounting standards have been in use for the Greek listed companies. The results indicate that the accounting treatment for the goodwill in Greece, despite the effort for accounting harmonization in Europe from 2005, sustains many differences especially for the no listed companies.


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Vol:1 No:12 2007Vol:1 No:11 2007Vol:1 No:10 2007Vol:1 No:09 2007Vol:1 No:08 2007Vol:1 No:07 2007Vol:1 No:06 2007Vol:1 No:05 2007Vol:1 No:04 2007Vol:1 No:03 2007Vol:1 No:02 2007Vol:1 No:01 2007