Industries

The increasing number of Islamic followers in worldwide context and positive tourism trends boost up the demand for and supply of Islamic hospitality services. It is assumed that the emergence of Islamic financing is one of the driving factors of Syariah Compliant hotels besides the increasing number of Arab and Muslim travellers and their high purchasing power. However, specific guidelines need to be introduced in constructing this concept since there are many different opinions and inconsistencies in understanding such practices among the Syariah scholars and hotel operators. Corpus of past literatures affirmed that currently there is no standardization being introduced and most of the hotel operators came out with their own interpretation of compliant strategies. Therefore, this study empirically investigates the customers' awareness on Syariah Compliant concept and practices. Self-reported questionnaires were used to gather the data from the customers using convenience sampling. Result shows the more customers aware of Syariah Compliant concept and practices, the more they will accept it. However, it could be said that customers in general are not really comprehend about Syariah Compliant hence hotel operators are responsible to educate the customers.

Market globalization has brought us not only new opportunities, but also new challenges. The theme of innovation has become a mandatory topic for all industries -it has become a focal point for the enterprise, society and the world. The goal of innovation is to create business value by developing worthwhile ideas into a customer-centric marketable reality. This, for most companies, is difficult to achieve due to the lack of a methodology and tools for systematic innovative thinking. This paper introduces the concept and strategies for product-service innovation based on a Dominant Innovation Design approach. An innovation toolset that effectively combines an Innovation Matrix, Application Space Map, and QFD tools is explained. This methodology enables the identification of hidden customer needs and gaps as they relate to product-service requirements. This paper also shares two case studies of how this tool-set can be utilized for real product-service innovation. The case study includes an overall IT-enabled service solution for a traditional product, which encompasses service thinking, blueprint planning, technical solution evaluation, service platform implementation, and service operation. Combining these elements can lead manufacturing industries into new service business model based on their core product while creating more value to their customers.

Goal of this paper is to overview the structure of the Networking Academy program as well as to identify emerging technologies which are supporting the NetAcad program even in content delivery or support of the institutions which are responsible for the content delivery. Besides of the general overview we are sharing best practice in creating collaborative environment. I.

A growing number of universities are offering curricula that are labeled as Services Sciences and/or Services Engineering or that are actually oriented to Services Sciences. We here review their contents, by a specific taxonomy of competences, founded on a Delphi research. A key of Services Sciences and/or Services Engineering curricula is the overlap between a service oriented concept of IT and the organizational analysis of business processes. To better exemplify a real world approach we analyze the case of University of Pavia that launched a Master of Science Curriculum in 2006. First in Europe, it integrates a strong background on enterprise systems with a practice of a model driven approach to the design and implementation of business processes and related IT services.

During the last two decades, we have started to experience major changes of all traditional institutions of worker representation. The pace of change has even accelerated since the early 1980s. The reasons for these recent micro and macro challenges are quite different: they include major political changes, economic strain, organizational and industrial restructuring, greater national and international competition, global competitiveness, flexible concepts of production, the introduction and implementation of information technology in all sectors of the economy, and the growing need for more numerical and functional flexibility. Authors of the various country reports differ widely in their strategic assessments, but they agree on at least one aspect of global importance: they all stress the urgent need for developing new models of participation and representation, replacing and/or completing the traditional institutions. Not all of the general trends in our numerous experiments hold for every finding in detail; none the less, there are some emerging patterns. New models are frequently directed towards more cooperative decision-making, more employee involvement, more labour-management consultation and mutual trust instead of largely defined management prerogatives, overt or hidden labour conflicts, antagonism and mistrust. The forms and extent of the emerging models differ to a considerable degree not only between but also within countries according to variables such as unionized v. non-unionized settings, sector-based v. enterprisebased unions, the degree of former and present state interference, various forms of representation, consultative v. substantive participation, etc. These new concepts of employee involvement should lead to improved economic performance such as higher productivity, better product quality and improved industralized relations.

Theoretical background included in part 1 of this work has shown the wide variety that the wind energy industry is offering in terms of electrical/electronic components and configurations. Though the first part of the course provides the student with an updated knowledge of the current technological status of the wind energy conversion systems (WECS), from the educational point of view the lectures are mainly teacher-centered and some relevant skills for electrical engineers are not excited. In spite of the breaking activities (videos, tests, challenging questions, etc), the role of the student keeps being somewhat passive. Aiming to overcome this shortcoming, this second part of the course places the student in the center of the teachinglearning process through hands-on work. The teacher becomes a consultant and the student has to build a wind energy system using simulation tools. Results of the experience prove that not only the motivation of the students is increased, but also the performance and acquisition of adequate competences.

This paper presents an analytical approach to assess technological capability gaps at an industry level and determine proper strategic areas to support industrial development. A case study of automotive industry in Thailand is presented along with the study on the two strategic scenarios addressing the possibilities for the future development.

Present mass education system that can best be described using the factory metaphor is witnessing criminal wastage of resources. Despite of regulatory framework and accreditation mechanism, the quality in mass higher education system in India still remains elusive. We observe that Lean and Agile practices that have met with great success in manufacturing and software industry can offer few of their practices to higher education in order to reduce the wastage. In this paper we have reflected on some of the current practices in higher education and proposed an Agile Manifesto for education on the lines of Agile Manifesto in the software development. The paper puts forward a novel idea of how we can improve the quality and productivity in education sector by practicing the agile manifesto with the help of ICT.

Due to the scientific and technological advances of the last decades, embedded systems have become central to modern life, which has led to a new reality in which the embedded systems market has been growing with a monthly or even weekly emergence of new products with different applications across several domains. Focus on embedded systems design is driven by: (1)

This research is based on an analysis of a management communication training program used by one large US international hotel company to train newly promoted supervisors and managers in Hong Kong and mainland China. The key communication competencies emphasized in the training materials were listening effectively, giving and receiving feedback, using verbal language correctly, using effective nonverbal communication, and displaying empathy. Implications of this study indicate that planning and executing any communication training program must be done mindfully, which includes comprehensive follow-up through reassessment and coaching by the upper managers in order to support employees' transfer of training. Index Terms-Cross-cultural communication, hotel management, managerial communication, training, transfer of training. Quality service and customer satisfaction in any industry are crucial if a business is to succeed. Whether you sell cars, computers, or hotel rooms, strong communication and interpersonal skills are directly linked to the ability to serve and satisfy customers. Since delivering quality service in any business interaction is important, we know that communication training in areas such as marketing [1]; manufacturing [2]; banking [3], [4]; and advanced technology [5], becomes a central focus in human resource development. One service industry in particular-the hospitality industry-depends on effective communication and professional training for its employees [6]-[9]. However, little investigation into this particular service industry has been conducted to find out what type of communication training is delivered and how this training is put into place once the employees are back on the job. In order to understand the what and the how of this phenomenon, this research study analyzed one international hotel's communication training programs for newly promoted supervisors and managers to find out: (1) what types of competencies were taught and (2) how employees used those competencies after their training. Subsequently, our first research question was this: RQ1. What were the most important communication competencies used in the Manuscript

Industry-academia collaboration is critical for empirical research to exist. However, there are many obstacles in the collaboration process. This paper reports on the experiences gained by the author, in a 2-year collaboration project on software testing which involved on-site work by the researcher in the industry premises. Based on notes, minutes of meetings, and progress reports, the project history is outlined. The project is analyzed, using collaboration models as a frame of reference. We conclude that there must be a balance between company 'pull' and academia 'push' in the collaboration Management support is inevitably a key factor to success, while other factors like cross-cultural skills and interfaces towards key resources also contribute.

This study analyzes the industry-wise legal expense pattern and its relation with total expense and sales for the period of 2009-2010 to 2018-2019. Also, identify a group of industries having high legal expenses. Data of 1851 sample companies are collected from the CMIE ProwessIQ database, which is segregated into different industries groups from A to U as per NIC Industries Code 2008. The analysis is done through ratio analysis and trend analysis. Results found that legal expenses show an increasing trend in growth and few industries have higher legal expenses than average legal expenses. Also, some legal requirements are common but some may differ from industry to industry they operate

Los medios de comunicación y las industrias de la comunicación están experimentando cambios y evolución sin precedentes en el siglo veintiuno. Este trabajo examina este proceso con un método de estudio de casos que analiza los sectores tradicionales y nuevos de los medios de comunicación, utilizando los siguientes criterios: los mercados en los cuales se ubican, los líderes en cada una de las industrias respectivas, el potencial económico de estas industrias, y los procesos continuos de evolución y transformación. El estudio sostiene que ya no se identifican los medios de comunicación y las industrias de la comunicación en términos de sectores centrales tales como la radiodifusión o los periódicos, sino en una estructura de actividades distinta, que involucra áreas como contenido, distribución y búsqueda. Además, el trabajo plantea que los estudiosos necesitan nuevas herramientas teoréticas y metodológicas para comprender mejor los cambios y transformaciones masivos que se ocurren a través del sector de los medios de comunicación. Una serie de propuestas concluyen el estudio, ofreciendo un marco sobre el cual se puede construir la investigación y el análisis en el futuro.

The paper presents a solution for quality evaluation and grading of spice food industry using computer vision and image processing. In this paper basic problem of Indian spice industry for quality assessment is defined which is traditionally done manually by human inspector. This method is time consuming as well as costly. With the help of proposed method for solution of quality assessment via computer vision, image analysis and processing a fast and accurate quality evaluation is achieved. In this paper we propose a method for counting the number of Coriandrum sativum L (coriander seeds) with long pedestals as well as foreign elements using image processing with a high degree of quality and then quantify the quality of the coriander seeds.

The construction industry grew at a moderate pace during the last twelve months, in spite of a weakening economy and chronic shortages of skilled and semi-skilled labor. The economic stimulus package adopted in the wake of the September 11 th terrorist attacks -notably a series of interest rate reductions -resulted in a sharp increase in housing construction and renovation, offsetting a downward trend in commercial construction. The terrorist attacks also stimulated a renewed interest in applied research and development aimed at improving materials and construction techniques to mitigate the potential damage of future terrorist attacks on American infrastructure. Industry data show evidence of a continuing trend towards consolidation through acquisitions and mergers, forcing smaller construction-related companies to increase their productivity to remain competitive. This trend is driving an accelerated use of information technology tools, particularly at the interface between construction design and scheduling, in an industry-wide effort to improve the efficiency and predictability of project delivery. Finally, as State and local governments find it increasingly difficult to raise revenues to build and maintain needed infrastructure, alternative financing mechanisms involving the private provision of traditionally public services are becoming more widespread.

NORCOWE is an industry-led consortium including research institutes and universities which address key challenges for development of offshore wind. These include understanding marine boundary layer properties for improving industry standards and developing control and maintenance procedures which reduce costs.

: This paper provides a generic approach to estimating the probability that an industrial site of specific dimensions and location will be struck by an aircraft. This generic method might be helpful to those charged with siting industrial complexes and facilities near airports and near airline flight paths. Coordinates of a proposed facility are parametrically selected relative to fixed, assumed locations of (a) Victor airways, (b) general aviation airports, (c) air carrier airports, (d) military installations, and (e) other areas of air activity, such as crop dusting fields. The probability that an aircraft or missile will impact the target area is the sum of the individual probabilities that an aircraft or a missile originating from a particular source will impact the target depend on (a) purpose or category of flight, (b) mode of flight, (c) effective target area, (d) relative location of facility target area and air activity, (e) number of operations, (f) mode of impact, (g) pil...

The current decline of the developmentalist paradigm, and its view of the rural as increasingly residual, revitalizes rural sociology. The blossoming of studies of rurality and ecology is paralleled by the growing currency of globalization as an object of analysis. This is more than a coincidence-in fact, globalization crystallizes local diversity. The two phenomena go hand in hand. But each needs to be understood as an historical construct; that is, they need to be problematized. In prob-Iematizing "globalization," I argue that it must be understood as a postdevelopmentalist construct. The postwar goal of national development, institutionalized in the international Bretton Woods regime, has run its course-dramatized by the assault on developmentalist states and institutions in the monetarist regime established under the auspices of the 1980s debt crisis. The nationally oriented institutions of the developmentalist era are now being replaced by globally oriented institutions under the legitimizing cloak of efficiency and financial credibility. Related to this trend, producing communities scramble to reposition themselves either through finding niches in a new global economy or through resistance to global pressures. Either way, there is a new emphasis on defining the local. This article explores the conjunction of global and local definition.

This paper briefly discusses the design of a lowcost, versatile and configurable error generator for PROFIBUS DP. Using a PROFICORE ULTRA oscilloscope trigger pulse, a small circuit designed around an Arduino MEGA 2560 disrupts messages on the industrial network, without adding an extra slave.

In these days condition monitoring plays a main role in many of the industries. Lubricantsare essential and expensive components of machine systems needing sampling, analysis and monitoring. Monitoring can be either performance testing or oil condition monitoring or vibration analysis. Hear wear debris analysis and vibration analysis plays a curtail role in the maintenance of the cooling tower. Components of the gear box fail without proper maintenance. For the reduce of the heavy expenses analysis is done. Key component of the cooling tower fan is the gearbox. Maintenance of gearboxes is difficult and expensive, given the location and therefore condition monitoring techniques have been applied to detect common failure mechanisms. Future condition monitoring may be possible using low cost on-line techniques. With these oil analysis and vibration techniques, monitoring has been done and gear box failures has been detected.

This paper presents an optimization-based model to deal with integrated logistics operational problems of green-supply chain management (G-SCM). In the proposed methodology, a linear multi-objective programming model is formulated that systematically optimizes the operations of both integrated logistics and corresponding used-product reverse logistics in a given green-supply chain. Factors such as the used-product return ratio and corresponding subsidies from governmental organizations for reverse logistics are considered in the model formulation. Results of numerical studies indicate that using the proposed model, the chain-based aggregate net profits can be improved by 21.1%, compared to the existing operational performance in the particular case studied.

Embedded Software is becoming a key buying criterion for new vehicle customers. Workshops, Conferences and Presentations worldwide are showing that SCRUM methodology is increasing software development speed. So far SCRUM has seen little application in automotive industry where V-model, a more rigid methodology, is dominant. Scientific journals have not been sensitive to the opportunity of speeding up the Embedded Software development by applying SCRUM methodology. The purpose of this study is to provide a firsthand investigation about the factors that may speed up the development and integrate SCRUM with the regular methodology in automotive industry. The challenge is to find the best framework to combine SCRUM and the V-model for Systems Engineering Process. Both should be together applied, as a hybrid methodology, to keep the accepted levels of quality and safety powertrain requirements.

In this paper, we begin to unpack the cultural economies of urban regeneration in a former industrial quarter of a large English city, Nottingham's Lace Market. In this tightly defined urban space, the integration of culture and economic activity has been at the forefront of regeneration, and the area reveals a particular agglomeration of activities based around the production and consumption of fashion and design, media, architecture, and food and entertainment. Underpinning the revival of the area has been the development of defined networks of interlinked and embedded firms which cut across conventional production-consumption divides. The aim of this paper, therefore, is to explore the role of cultural production and consumption in contemporary urban regeneration. The piece begins with a theoretical discussion of the cultural economy of cities in the 1990s. We then introduce Nottingham's Lace Market as a cultural quarter of the city and report the findings of detailed interview work with a wide range of cultural intermediaries and consumers, discussing the roles played by both producers and consumers in the cultural renaissance of the Lace Market. We conclude by evaluating the viability of a simultaneous economic and cultural strategy for urban regeneration. 0 1998 Elsevier Science Ltd. All rights reserved

Many implementations of the OPC-UA are increasingly available. Until now, use of technologies like the OPC-UA was limited to embedded systems with a sufficient amount of memory resources. OPC-UA offers a scalable feature set that could be tailored according to application demands. We believe that a key to successfully enable Internet of Things for the industrial automation applications lies in bringing down the OPC-UA into low end resource-limited devices, such as sensors. Because the OPC-UA provides a powerful information representation that is exchangeable through interoperable services. This paper has investigated the OPC-UA as a middleware solution for such resource-limited devices. For a proof of concept we have implemented an OPC-UA server based on the "Nano Embedded Device Server profiles" of the OPC Foundation.

Case management refers to the coordination of work that is not routine and predictable, and requires human judgment. Case management has applications in many domains such as healthcare, legal, police detective, social work, etc. The common aspect of such domains is that the work procedure cannot be prescribed into machine programs; instead the work is highly variable and must be figured out by knowledge workers each time. They might start with high-level guidelines and frameworks, but the sensitive dependence upon the details of the case mean that the work patterns emerge from the case as more information becomes available. Knowledge workers must make decisions on the course of action as the case proceeds. Traditionally case management has been supported by custombuilt applications for each domain. There are approaches that attempt to standardize work practices without appreciating the full range of required responses. There is a push in industry from different vendors in areas such as enterprise content management, customer relationship management and business process management also to position their products as case management applications. In this article, we will review trends in industry and selected work in academia in the case management space, to identify challenges that the industry and the research community are facing in supporting knowledge workers in an adaptive and flexible manner, where systems need to support the work while should keep the knowledge workers in control.

This paper describes the authors' experience of teaching agile software development to students of computer science, software engineering, and other related disciplines, and comments on the implications of this and the lessons learned. It is based on the authors' eight years of experience in teaching agile software methodologies to various groups of students at different universities, in different cultural settings, and in a number of courses and seminars. It specifically discusses three different courses on agile software development, given in different teaching settings and at different levels, and briefly surveys variations to these courses given elsewhere. Based on the experience acquired, analyses and evaluations conducted, and current pedagogical trends at relevant university departments, the authors provide recommendations on how to overcome potential problems in teaching agile software development and make their adoption more effective.

Safe, reliable, and affordable access to low-Earth (LEO) orbit is necessary for all of the United States' (US) space endeavors. In 2010, NASA's Office of the Chief Technologist commissioned 14 teams to develop technology roadmaps that could be used to guide the Agency's and US technology investment decisions for the next few decades. The Launch Propulsion Systems Technology Area (LPSTA) team was tasked to address the propulsion technology challenges for access to LEO. The developed LPSTA roadmap addresses technologies that enhance existing solid or liquid propulsion technologies and their related ancillary systems or significantly advance the technology readiness level (TRL) of less mature systems like airbreathing, unconventional, and other launch technologies. In developing this roadmap, the LPSTA team consulted previous NASA, military, and industry studies as well as subject matter experts to develop their assessment of this field, which has fundamental technological and strategic impacts for US space capabilities.

Dyeing is the process of application or coloring of desired fibers, yarns, or fabrics to obtain fastness. This involves special solution containing dyes and particular chemical material. The study is to develop extract and harness natural dye for fashion dyeing techniques in industries in southeast and west Nigeria. The extraction will x-rays the three types of dyes from Roselle, Beetroot and Cube root plants, therefore, the application of extracted dyes to fabrics using different techniques , test the fastness of the dyes on fabrics and assess the desired acceptability of the dyes on the fabrics using textile industrial workers and masters-craftsmen. In this study, the Research and Development (R&D) design was adopted to extract natural colorant for textile industry. 4 research questions guided the study. Basically, the study constituted the tasks needed for attaining the objectives in fabric resist dyeing techniques (tying, folding and tying, stitching, marbling and batik). These available plants are cheap source of natural colorants and good alternative to synthetic dyes. The reliability of the instrument was done by experts within the area of the study. The population (138 N) which comprised of workers in industries and master-craftsmen within the area of the study. There was prove that these extracted natural dyes were more affordable, accessible, can be used effectively for fabric dyeing and getting nice colour strength and shades are assured.

The accounting profession has now becoming more demanding as businesses move towards satisfying challenging environment and needs by the society. The modern professional accountant needs both hard and soft skills and the future accountants are said to need training in ethics and objectivity. Thus, educational systems will require to constantly be updated in order to meet such demand. Questionnaires were sent to potential employer of public and private sectors to evaluate their assessment on the critical factors in employing accounting graduates. The respond provides evidence for enhancement in the accounting education and provides necessary training for the future accountants who will face with uncertainties in their role as a guardian of integrity and compliance.

Public reporting burden for the collection of information is estimated to average 1 hour per response, including the time for reviewing instructions, searching existing data sources, gathering and maintaining the data needed, and completing and reviewing the collection of information. Send comments regarding this burden estimate or any other aspect of this collection of information, including suggestions for reducing this burden, to Washington Headquarters Services, Directorate for Information Operations and Reports, 1215 Jefferson Davis Highway, Suite 1204, Arlington VA 22202-4302. Respondents should be aware that notwithstanding any other provision of law, no person shall be subject to a penalty for failing to comply with a collection of information if it does not display a currently valid OMB control number.

Abstract: The media and communication industries are experiencing unprecedented change and evolution in the 21st century. This paper examines this process with a case study method by analyzing the traditional and new media sectors using the following criteria: the markets in which they are engaged, the leaders in each of the respective industries, the economic potential of these industries, and their continuing evolution and transforming processes. The paper argues that the media and communications industries can no longer be identified in terms of core sectors such as broadcasting or newspapers, but rather to a different structure of activities involving such areas as content, distribution, and search features. Further, the paper posits that new theoretical and methodological tools are needed by scholars to better understand the massive changes and transformation occurring across the media sector. A series of propositions concludes the paper, offering a framework on which to build future research and analysis.
Resumen: Los medios de comunicación y las industrias de la comunicación están experimentando cambios y evolución sin precedentes en el siglo veintiuno. Este trabajo examina este proceso con un método de estudio de casos que analiza los sectores tradicionales y nuevos de los medios de comunicación, utilizando los siguientes criterios: los mercados en los cuales se ubican, los líderes en cada una de las industrias respectivas, el potencial económico de estas industrias, y los procesos continuos de evolución y transformación. El estudio sostiene que ya no se identifican los medios de comunicación y las industrias de la comunicación en términos de sectores centrales tales como la radiodifusión o los periódicos, sino en una estructura de actividades distinta, que involucra áreas como contenido, distribución y búsqueda. Además, el trabajo plantea que los estudiosos necesitan nuevas herramientas teoréticas y metodológicas para comprender mejor los cambios y transformaciones masivos que se ocurren a través del sector de los medios de comunicación. Una serie de propuestas concluyen el estudio, ofreciendo un marco sobre el cual se puede construir la investigación y el análisis en el futuro.

ABSTRACT Lean Software Development has attracted a great deal of attention during last years. However, it remains unclear how Lean is implemented in a domain that fundamentally differs from the automotive industry in which it originated. This study provides empirical evidence of how Lean can be combined with Agile methods to enhance software development processes. A case study was conducted at Elektro bit Wireless Segment, which has used Agile from 2007 and began to adopt Lean in 2010. Our findings evidence numerous compatibilities between Lean and Agile. In addition to well-established practices in Agile, Lean thinking has brought new elements to software development such as Kanban and work-in-progress limits, a "pull" and "less waste" oriented culture, and a stronger emphasis on transparency and collaborative development. Scaling flexibility, business management involvement and waste reduction were found as challenges, whilst setting up teams, self-organization and empowerment appeared easier to achieve.

Due to future markets shifts as well as current market dynamics industries like the automotive industry OEMs have to be able to handle both exploration and exploitation simultaneously, a capability which is called 'organizational ambidexterity'. Using data from German and Austrian premium OEMs as well as leading-edge suppliers of the automotive industry present work sheds light on the questions what important drivers like external and internal ties of an unit may enhance explorative or exploitative behavior? And does a balance of these drivers enhance organizational ambidexterity? The paper shows how important these drivers are and how absorptive capacity as context factor influences the relationship between the drivers and organizational ambidexterity.

An effort to determine the feasibility of a software tool to assist in Failure Modes and Effects Analysis (FMEA) has been completed. This new and unique approach to FMEA uses model based systems engineering concepts to recommend failure modes, causes, and effects to the user after they have made several selections from pick lists about a component's functions and inputs/outputs. Recommendations are made based on a library using common failure modes identified over the course of several major human spaceflight programs. However, the tool could be adapted for use in a wide range of applications from NASA to the energy industry.

Presently, all organizations are facing by various types of risk. The risk can be occurred anywhere and to anyone. Therefore, they need to manage risk properly to reduce cost and other consequences. Enterprise Risk Management (ERM) was introduced many years ago and currently implemented by many countries as well as organizations due to positive impact especially in their performances. In Malaysia, it was first implemented around ten years ago and the organizations are recommended to use it as a tool or basis to recover any potential risks. There are many factors drive to ERM adoption in organizations that gave big impact on their performances. A part of that, the aim of this paper is to construct a conceptual framework that describes the relationship between factors or drivers to ERM adoption and ERM impact on performance. This relationship will moderate by two other factors which are quality of Board of Directors (BOD) and quality of internal audit. The area of this paper will be focus on Malaysian Public Higher Educational Institution (IPTA) which is only five institutions will be selected as respondents. The selection of these institutions was made based on top five ranking university in Malaysia. The potential respondents among higher and middle level management were identified and they will answer a set of questionnaire and the data will be analyze using Statistical Package for Science Social (SPSS) and Structural Equation Modeling (SEM). The expected finding from this paper is there are positive significant relationship between both independent and dependent variables moderated by both parties which is BOD and internal audit.

In response to a unanimous request from designers, the organizers of Australia's 1997 Mercedes Fashion Week scrapped all size 14 fashion models from its catwalk. This decision placed the fashion industry, supposed arbiter of body image, immediately at the centre of public debate about its level of control over women's appearances (Australian Apr. 1997: 5). The physically improbable fashion model which the industry promotes, the glossy "living doll," has a long history in Australian fashion and lingerie parades. Despite the longevity of this cultural ideal, and the Fashion Week decision, there is substantial evidence of a widening schism between fashion rhetoric and reality. Whilst images of eerily perfect fashion models are ubiquitous, and clearly seductive to look at, current mismatches between ideal cyber-fantasy, and biological reality are in serious conflict. Diet fads may rage on, and cosmetic sales increase, but the credibility of an "improbable" femininity is under review. Perhaps because of an inherent skepticism, or the fact that Australian women are often larger than Europeans, this beauty ideal has been marginally less insistent here than overseas. Even so, as a powerful and stubborn perception, it is now more unstable and more fractured in the late '90s than Naomi Wolf's The Beauty Myth (1990) would have us believe. In 1998, the multi-million dollar fashion industry in Australia is literally and metaphorically in disarray. Many women in our pluralistic society are turning aside from fashion, built on endless novelty and stylistic obselesence, and questioning its fundamental premises. Despite high profile spectacles like the Mercedes Fashion Week, inaugurated in 1996, Australia had, that year, one of its worst clothing retail sales years on record. Whilst clothing consumption and production has been falling since the '60s. in the second half of 1996 MyerGrace Brothers profit was down 30% (Weekend Australian 1996). Production in the fashion industry fell a dramatic 7% in the September quarter. Reasons put forward for the crisis are manifold-retailers are out of touch with consumers; reduction of tariffs (with worse to come); pressure on fashion as an innovative design discipline; Australian women incapable of appreciating high quality garments; and changes of lifestyle away from products to services. Consumers, it seems, are tiring of postmodern "parodies of the past," and are exercising greater discrimination by resisting imposed "looks" and ''lines.'' They are happy to observe, but are questioning fashion's powerful messages and not necessarily purchasing. Shopping now is often more virtual than actual. This downturn is part of a general 191 Works Cited