Abstract: Internal controls of accounting are an essential
business function for a growth-oriented organization, and include the
elements of risk assessment, information communications and even
employees' roles and responsibilities. Internal controls of accounting
systems are designed to protect a company from fraud, abuse and
inaccurate data recording and help organizations keep track of
essential financial activities. Internal controls of accounting provide a
streamlined solution for organizing all accounting procedures and
ensuring that the accounting cycle is completed consistently and
successfully. Implementing a formal Accounting Procedures Manual
for the organization allows the financial department to facilitate
several processes and maintain rigorous standards. Internal controls
also allow organizations to keep detailed records, manage and
organize important financial transactions and set a high standard for
the organization's financial management structure and protocols. A
well-implemented system also reduces the risk of accounting errors
and abuse. A well-implemented controls system allows a company's
financial managers to regulate and streamline all functions of the
accounting department. Internal controls of accounting can be set up
for every area to track deposits, monitor check handling, keep track
of creditor accounts, and even assess budgets and financial statements
on an ongoing basis. Setting up an effective accounting system to
monitor accounting reports, analyze records and protect sensitive
financial information also can help a company set clear goals and
make accurate projections. Creating efficient accounting processes
allows an organization to set specific policies and protocols on
accounting procedures, and reach its financial objectives on a regular
basis. Internal accounting controls can help keep track of such areas
as cash-receipt recording, payroll management, appropriate recording
of grants and gifts, cash disbursements by authorized personnel, and
the recording of assets. These systems also can take into account any
government regulations and requirements for financial reporting.
Abstract: Environmental impact assessment (EIA) is a procedure tool of environmental management for identifying, predicting, evaluating and mitigating the adverse effects of development proposals. EIA reports usually analyze how the amounts or concentrations of pollutants obey the relevant standards. Actually, many analytical tools can deepen the analysis of environmental impacts in EIA reports, such as life cycle assessment (LCA) and environmental risk assessment (ERA). Life cycle impact assessment (LCIA) is one of steps in LCA to introduce the causal relationships among environmental hazards and damage. Incorporating the LCIA concept into ERA as an integrated tool for EIA can extend the focus of the regulatory compliance of environmental impacts to determine of the significance of environmental impacts. Sometimes, when using integrated tools, it is necessary to consider fuzzy situations due to insufficient information; therefore, ERA should be generalized to fuzzy risk assessment (FRA). Finally, the use of the proposed methodology is demonstrated through the study case of the expansion plan of the world-s largest plastics processing factory.
Abstract: The product development process (PDP) in the
Technology group plays a very important role in the launch of any
product. While a manufacturing process encourages the use of certain
measures to reduce health, safety and environmental (HSE) risks on
the shop floor, the PDP concentrates on the use of Geometric
Dimensioning and Tolerancing (GD&T) to develop a flawless design.
Furthermore, PDP distributes and coordinates activities between
different departments such as marketing, purchasing, and
manufacturing. However, it is seldom realized that PDP makes a
significant contribution to developing a product that reduces HSE
risks by encouraging the Technology group to use effective GD&T.
The GD&T is a precise communication tool that uses a set of
symbols, rules, and definitions to mathematically define parts to be
manufactured. It is a quality assurance method widely used in the oil
and gas sector. Traditionally it is used to ensure the
interchangeability of a part without affecting its form, fit, and
function. Parts that do not meet these requirements are rejected
during quality audits.
This paper discusses how the Technology group integrates this
quality assurance tool into the PDP and how the tool plays a major
role in helping the HSE department in its goal towards eliminating
HSE incidents. The PDP involves a thorough risk assessment and
establishes a method to address those risks during the design stage.
An illustration shows how GD&T helped reduce safety risks by
ergonomically improving assembling operations. A brief discussion
explains how tolerances provided on a part help prevent finger injury.
This tool has equipped Technology to produce fixtures, which are
used daily in operations as well as manufacturing. By applying
GD&T to create good fits, HSE risks are mitigated for operating
personnel. Both customers and service providers benefit from
reduced safety risks.
Abstract: A dynamic risk management framework for software
projects is presented. Currently available software risk management
frameworks and risk assessment models are static in nature and lacks
feedback capability. Such risk management frameworks are not
capable of providing the risk assessment of futuristic changes in risk
events. A dynamic risk management framework for software project
is needed that provides futuristic assessment of risk events.
Abstract: Environmental aspects plays a central role in environmental management system (EMS) because it is the basis for the identification of an organization-s environmental targets. The
existing methods for the assessment of environmental aspects are grouped into three categories: risk assessment-based (RA-based),
LCA-based and criterion-based methods. To combine the benefits of
these three categories of research, this study proposes an integrated framework, combining RA-, LCA- and criterion-based methods. The
integrated framework incorporates LCA techniques for the identification of the causal linkage for aspect, pathway, receptor and
impact, uses fuzzy logic to assess aspects, considers fuzzy conditions,
in likelihood assessment, and employs a new multi-criteria decision analysis method - multi-criteria and multi-connection comprehensive
assessment (MMCA) - to estimate significant aspects in EMS. The proposed model is verified, using a real case study and the results show
that this method successfully prioritizes the environmental aspects.
Abstract: In this article, we propose an Intelligent Medical
Diagnostic System (IMDS) accessible through common
web-based interface, to on-line perform initial screening for
osteoporosis. The fundamental approaches which construct the
proposed system are mainly based on the fuzzy-neural theory,
which can exhibit superiority over other conventional technologies
in many fields. In diagnosis process, users simply answer
a series of directed questions to the system, and then they
will immediately receive a list of results which represents the
risk degrees of osteoporosis. According to clinical testing results,
it is shown that the proposed system can provide the general
public or even health care providers with a convenient, reliable,
inexpensive approach to osteoporosis risk assessment.
Abstract: The present study has been carried out with a view to calculate the coastal vulnerability index (CVI) to know the high and low sensitive areas and area of inundation due to future SLR. Both conventional and remotely sensed data were used and analyzed through the modelling technique. Out of the total study area, 8.26% is very high risk, 14.21% high, 9.36% medium, 22.46% low and 7.35% in the very low vulnerable category, due to costal components. Results of the inundation analysis indicate that 225.2 km² and 397 km² of the land area will be submerged by flooding at 1m and 10m inundation levels. The most severely affected sectors are expected to be the residential, industrial and recreational areas. As this coast is planned for future coastal developmental activities, measures such as industrializations, building regulation, urban growth planning and agriculture, development of an integrated coastal zone management, strict enforcement of the Coastal Regulation Zone (CRZ) Act, monitoring of impacts and further research in this regard are recommended for the study area.