Search results for: internal manufacturing practices

Authors: Ghazi Faisal Najmuldeen, Wahida Amat Fadzila

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The aim of this study is to investigate physical and mechanical properties of experimental particleboards manufactured from mixing the oil palm fronds particles with empty fruit bunch fibers. Variables were two blending ratios (100:0 and 70:30), press temperature (160°C and 180°C) and press time (180 and 300 s). Experimental boards with a target density of 750 kg m-3 were manufactured from these two particles and fibers blended with urea formaldehyde resin and compressed into targeted thickness. The effect of these manufacturing conditions on bending strength, internal bonding, water absorption and thickness swelling were determined. From this research, it can be concluded that hybridization of fibers with fronds particles improved some properties of particleboard. Empty fruit bunch fibers and fronds particleboard showed better modulus of rupture and internal bonding than fronds particleboards.

Keywords: oil palm fronds, empty fruit bunch, particleboards, chemistry, environment

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Authors: J. Otegui, M. Agirre, M. A. Cestau, H. Erauskin

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The increasing accessibility of mid-priced additive manufacturing (AM) systems offers a chance to incorporate this technology into engineering instruction. Furthermore, AM facilitates the creation of manufacturing designs, enhancing the efficiency of various machines. One example of these machines is the Stirling cycle engine. It encompasses complex thermodynamic machinery, revealing various aspects of mechanical engineering expertise upon closer inspection. In this publication, the application of Stirling Engines fabricated via additive manufacturing techniques will be showcased for the purpose of instructive design and product enhancement. The performance of a Stirling engine's conventional displacer and piston is contrasted. The outcomes of utilizing this instructional tool in teaching are demonstrated.

Keywords: 3D printing, additive manufacturing, mechanical design, stirling engine.

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Authors: Pranav Mohan Parki, C. Mallika Parveen, Tahseen Ahmad Khan, Mihika Shivkumar

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Additive manufacturing (AM) is one of the several manufacturing processes in use today. AM comprises of techniques such as ‘Selective Laser Sintering’ and ‘Selective Laser Melting’ etc. along with other equipment and materials has been developed way back in 1980s, although major use of these methods has risen during the last decade. AM seems to be the most efficient way when compared to the traditional machining procedures. Still many problems continue to hinder its progress to becoming the most widely used of all. This paper contributes to the better understanding of AM and also aims at providing viable solutions to these problems, which may further help in enabling AM to become the most flaw free production method.

Keywords: additive manufacturing (AM), 3D printing, prototype, laser sintering

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Authors: Frank Kuebler, Rolf Steinhilper

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Artificial neural networks (ANN) as well as Design of Experiments (DOE) based regression analysis (RA) are mainly used for modeling of complex systems. Both methodologies are commonly applied in process and quality control of manufacturing processes. Due to the fact that resource efficiency has become a critical concern for manufacturing companies, these models needs to be extended to predict resource-consumption of manufacturing processes. This paper describes an approach to use neural networks as well as DOE based regression analysis for predicting resource consumption of manufacturing processes and gives a comparison of the achievable results based on an industrial case study of a turning process.

Keywords: artificial neural network, design of experiments, regression analysis, resource efficiency, manufacturing process

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Authors: K. C. Iyer, Yogita Manan Bindal, Sumit Kumar Bakshi

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Disputes and litigation are becoming inherent to the construction industry in India, and despite construction being one of the major drivers of growth, there have not been many reforms in the government construction contracts. Many of the disputes arising from the government contracts, can be avoided by the proper drafting of contracts and their administration. This study aims to 1) identify the best practices in the construction contract as reviewed from the research papers and additional literature on contract management, 2) obtain perspectives from the industry experts on the implementation of these best practices with regards to likely challenges and relative benefits for implementing the best practices in construction contracts. The best practices for disputes arising due to delay events have been identified through extensive literature survey. The industry perspective is gathered by way of a questionnaire survey to understand the applicability of the identified best practices, the benefits that are likely to be obtained and the challenges that are likely to be faced in the implementation of these practices. The study concludes with the recommended best practices that can be implemented based on the perspectives obtained from the survey. The findings of the study can be used by the industry professionals while drafting construction contracts with a view to avoid disputes related to delay events.

Keywords: best practices, construction contract, delay, dispute avoidance

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Authors: Yuan-Jye Tseng, Shin-Han Lin

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In this research, a mathematical model for integrated evaluation of green design and green manufacturing processes is presented. To design a product, there can be alternative options to design the detailed components to fulfill the same product requirement. In the design alternative cases, the components of the product can be designed with different materials and detailed specifications. If several design alternative cases are proposed, the different materials and specifications can affect the manufacturing processes. In this paper, a new concept for integrating green design and green manufacturing processes is presented. A green design can be determined based the manufacturing processes of the designed product by evaluating the green criteria including energy usage and environmental impact, in addition to the traditional criteria of manufacturing cost. With this concept, a mathematical model is developed to find the green design and the associated green manufacturing processes. In the mathematical model, the cost items include material cost, manufacturing cost, and green related cost. The green related cost items include energy cost and environmental cost. The objective is to find the decisions of green design and green manufacturing processes to achieve the minimized total cost. In practical applications, the decision-making can be made to select a good green design case and its green manufacturing processes. In this presentation, an example product is illustrated. It shows that the model is practical and useful for integrated evaluation of green design and green manufacturing processes.

Keywords: supply chain management, green supply chain, green design, green manufacturing, mathematical model

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Authors: Wiji Wijaya

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The aim of this research is to examine the effect of internal control weaknesses and audit opinion on the state’s loss findings of audit compliance to the regulation in public sector. The samples of this research consisted of 175 local government financial statements in the area of Central Java Province at 2009 until 2013. Area sampling design was used to select the financial statements. This study using quantitative descriptive statistical analysis and regression was run for data analysis and hypothesis examination. Result of this study indicated that internal control weaknesses and audit opinion contributes a positive influence which is significant to the state’s loss findings of audit compliance to the regulation. The internal control weaknesses that affect the state's loss finding are weakness control system of accounting and reporting with the value of the critical ratio 0.010 p 2.613 ; weakness budget execution control system with critical ratio value of 3.421 p 0.001 and weaknesses internal control structure with critical ratio value of 2.246 p 0.026 . While the audit opinion with a critical ratio value of 4.401 p 0.000. The implications of this research so that policy makers at the local government should give more attention to the implementation and improvement of internal control system.

Keywords: audit compliance findings, state’s loss, audit opinion, internal control, local government

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Authors: Mlondi Ndovela

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Globally, the manufacturing employment has been declining and the South African manufacturing sector experiences the very same trend. Despite the commonality between the global and South African manufacturing trend, there is an understanding that local areas provide distinct contributions to the provincial/national economy. Therefore, the growth/decline of a particular manufacturing division in one local area may not be evident in another area since economic performances vary from region to region. In view of the above, the study employed the Esteban-Marquillas model of shift-share analysis (SSA) to conduct an empirical analysis of manufacturing employment performance at uMhlathuze Local Municipality in the KwaZulu-Natal province. The study set out two objectives; those are, to quantify uMhlathuze manufacturing jobs that are attributed to the provincial manufacturing employment trends and identify manufacturing divisions are growing/declining in terms of employment. To achieve these objectives, the study sampled manufacturing employment data from 2010 to 2017 and this data was categorised into ten manufacturing divisions. Furthermore, the Esteban-Marquillas model calculated manufacturing employment in terms of two effects, namely; provincial growth effect (PGE) and industrial mix effect (IME). The results show that even though uMhlathuze manufacturing sector has a positive PGE (+230), the municipality performed poorly in terms of IME (-291). A further analysis included other economic sectors of the municipality to draw employment performance comparison and the study found that agriculture; construction; trade, catering and accommodation; and transport, storage and communication, performed well above manufacturing sector in terms of PGE (+826) and IME (+532). This suggests that uMhlathuze manufacturing sector is not necessarily declining; however, other economic sectors are growing faster and bigger than it is, therefore, reducing the employment share of the manufacturing sector. To promote manufacturing growth from a policy standpoint, the government could create favourable macroeconomic policies such as import substitution policies and support labour-intensive manufacturing divisions. As a result, these macroeconomic policies can help to protect local manufacturing firms and stimulate the growth of manufacturing employment.

Keywords: allocation effect, Esteban-Marquillas model, manufacturing employment, regional competitive effect, shift-share analysis

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Authors: Chee Fai Tan, L. S. Wahidin, S. N. Khalil

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Nowadays, manufacturing cost is one of the important factors that will affect the product cost as well as company profit. There are many methods that have been used to reduce the manufacturing cost in order for a company to stay competitive. One of the factors that effect manufacturing cost is the time. Expert system can be used as a method to reduce the manufacturing time. The purpose of the expert system is to diagnose and solve the problem of design of assembly. The paper describes an architecture framework for design of assembly expert system that focuses on commercial vehicle seat manufacturing industry.

Keywords: design of assembly, expert system, vehicle seat, mechanical engineering

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Authors: Malte Brettel, Niklas Friederichsen, Michael Keller, Marius Rosenberg

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The German manufacturing industry has to withstand an increasing global competition on product quality and production costs. As labor costs are high, several industries have suffered severely under the relocation of production facilities towards aspiring countries, which have managed to close the productivity and quality gap substantially. Established manufacturing companies have recognized that customers are not willing to pay large price premiums for incremental quality improvements. As a consequence, many companies from the German manufacturing industry adjust their production focusing on customized products and fast time to market. Leveraging the advantages of novel production strategies such as Agile Manufacturing and Mass Customization, manufacturing companies transform into integrated networks, in which companies unite their core competencies. Hereby, virtualization of the process- and supply-chain ensures smooth inter-company operations providing real-time access to relevant product and production information for all participating entities. Boundaries of companies deteriorate, as autonomous systems exchange data, gained by embedded systems throughout the entire value chain. By including Cyber-Physical-Systems, advanced communication between machines is tantamount to their dialogue with humans. The increasing utilization of information and communication technology allows digital engineering of products and production processes alike. Modular simulation and modeling techniques allow decentralized units to flexibly alter products and thereby enable rapid product innovation. The present article describes the developments of Industry 4.0 within the literature and reviews the associated research streams. Hereby, we analyze eight scientific journals with regards to the following research fields: Individualized production, end-to-end engineering in a virtual process chain and production networks. We employ cluster analysis to assign sub-topics into the respective research field. To assess the practical implications, we conducted face-to-face interviews with managers from the industry as well as from the consulting business using a structured interview guideline. The results reveal reasons for the adaption and refusal of Industry 4.0 practices from a managerial point of view. Our findings contribute to the upcoming research stream of Industry 4.0 and support decision-makers to assess their need for transformation towards Industry 4.0 practices.

Keywords: Industry 4.0., mass customization, production networks, virtual process-chain

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Authors: Waseem Al Talalwah, Shorok Ali Al Dorazi, Roger Soames

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The inferior gluteal artery is a largest branch of the anterior division of internal iliac artery. It escapes from the pelvic cavity through the greater sciatic foramen below the lower edge of piriformis. In gluteal region, it provides several muscular branches to gluteal maximus and articular branch to hip joint. Further, it provides sciatic branch to sciatic nerve. Present study explores the origin of the inferior gluteal artery of 41 cadavers in Centre for Anatomy and Human Identification, University of Dundee, UK. It arose directly from the anterior division of internal iliac artery in 39% and 45.7% indirectly as with the internal pudendal artery. Further, it arose indirectly from anterior division with internal pudendal and obturator arteries in 1.5% referred as obturatogluteopudendal trunk in 1.5%. Therefore, it arose from the anterior division of the internal iliac artery in 86.2%. However, it found to be as a branch of the posterior division of internal iliac artery in 7.7% which is either a direct branch in 6.2% as or indirect branch (as from the sciatic artery) in 1.5%. It neither arose from anterior or posterior division in 1.5% as from gluteopudendal trunk arising from the internal iliac artery bifurcation site. In few cases, the inferior gluteal artery found to be congenital absence in 4.6% which is compensated by the persistent sciatic artery. Therefore, radiologists have to aware of the origin variability of the inferior gluteal artery to alert surgeons. Knowing the origin of the inferior gluteal artery may help the surgeons to avoid iatrogenic sciatic neuropathy or gluteal claudication due to prolonged ligation in pelvic procedures such as removing prostate or of uterine fibroid.

Keywords: inferior gluteal artery, internal pudendal, sciatic nerve, sciatic artery, gluteal claudication, sciatic neuopathy

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Authors: Angela Luft, Sebastian Bremen, Nicolae Balc

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Additive manufacturing processes have entered large parts of the industry and their range of application have progressed and grown significantly in the course of time. A major advantage of additive manufacturing is the innate flexibility of the machines. This corelates with the ongoing demand of creating highly flexible production environments. However, the potential of additive manufacturing technologies to enhance the flexibility of production systems has not yet been truly considered and quantified in a systematic way. In order to determine the potential of additive manufacturing technologies with regards to the strategic flexibility design in production systems, an integrated evaluation model has been developed, that allows for the simultaneous consideration of both conventional as well as additive production resources. With the described model, an operational scope of action can be identified and quantified in terms of mix and volume flexibility, process complexity, and machine capacity that goes beyond the current cost-oriented approaches and offers a much broader and more holistic view on the potential of additive manufacturing. A respective evaluation model is presented this paper.

Keywords: additive manufacturing, capacity planning, production systems, strategic production planning, flexibility enhancement

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Authors: Abhimanyu Pati, Krishna Kumar Veluri

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The paper intends to bring out a real life experience encountered during actual implementation of a large scale Tier-1 Enterprise Resource Planning (ERP) system in a multi-location, discrete manufacturing organization in India, involved in manufacturing of auto components and aggregates. The business complexities, prior to the implementation of ERP, include multi-product with hierarchical product structures, geographically distributed multiple plant locations with disparate business practices, lack of inter-plant broadband connectivity, existence of disparate legacy applications for different business functions, and non-standardized codifications of products, machines, employees, and accounts apart from others. On the other hand, the manufacturing environment consisted of processes like Assemble-to-Order (ATO), Make-to-Stock (MTS), and Engineer-to-Order (ETO) with a mix of discrete and process operations. The paper has highlighted various business plan areas and concerns, prior to the implementation, with specific focus on strategic issues and objectives. Subsequently, it has dealt with the complete process of ERP implementation, starting from strategic planning, project planning, resource mobilization, and finally, the program execution. The step-by-step process provides a very good learning opportunity about the implementation methodology. At the end, various organizational challenges and lessons emerged, which will act as guidelines and checklist for organizations to successfully align and implement ERP and achieve their business objectives.

Keywords: ERP, ATO, MTS, ETO, discrete manufacturing, strategic planning

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Authors: Lorena Caires Moreira, Marcos Kauffman

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This paper outlines the results of experimental research on deploying an emerging augmented reality (AR) system for real-time task assistance of highly customized and high-risk manual operations. The focus is on operators’ training capabilities and the aim is to test if such technologies can support achieving higher levels of knowledge retention and accuracy of task execution to improve health and safety (H and S) levels. The proposed solution is tested and validated using a real-world case study of electric vehicles’ battery module assembly. The experimental results revealed that the proposed AR method improved the training practices by increasing the knowledge retention levels from 40% to 84% and improved the accuracy of task execution from 20% to 71%, compared to the traditional paper-based method. The results of this research can be used as a demonstration of how emerging technologies are advancing the choice of manual, hybrid, or fully automated processes by promoting the connected worker (Industry 5.0) and supporting manufacturing in becoming more resilient in times of constant market changes.

Keywords: augmented reality, extended reality, connected worker, XR-assisted operator, manual assembly, industry 5.0, smart training, battery assembly

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Authors: E. Asadollahi-Yazdi, J. Gardan, P. Lafon

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Nowadays, manufactures are encountered with production of different version of products due to quality, cost and time constraints. On the other hand, Additive Manufacturing (AM) as a production method based on CAD model disrupts the design and manufacturing cycle with new parameters. To consider these issues, the researchers utilized Design For Manufacturing (DFM) approach for AM but until now there is no integrated approach for design and manufacturing of product through the AM. So, this paper aims to provide a general methodology for managing the different production issues, as well as, support the interoperability with AM process and different Product Life Cycle Management tools. The problem is that the models of System Engineering which is used for managing complex systems cannot support the product evolution and its impact on the product life cycle. Therefore, it seems necessary to provide a general methodology for managing the product’s diversities which is created by using AM. This methodology must consider manufacture and assembly during product design as early as possible in the design stage. The latest approach of DFM, as a methodology to analyze the system comprehensively, integrates manufacturing constraints in the numerical model in upstream. So, DFM for AM is used to import the characteristics of AM into the design and manufacturing process of a hybrid product to manage the criteria coming from AM. Also, the research presents an integrated design method in order to take into account the knowledge of layers manufacturing technologies. For this purpose, the interface model based on the skin and skeleton concepts is provided, the usage and manufacturing skins are used to show the functional surface of the product. Also, the material flow and link between the skins are demonstrated by usage and manufacturing skeletons. Therefore, this integrated approach is a helpful methodology for designer and manufacturer in different decisions like material and process selection as well as, evaluation of product manufacturability.

Keywords: additive manufacturing, 3D printing, design for manufacturing, integrated design, interoperability

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Authors: Ehsan Vaziri Goodarzi, Mahmood Houshmand, Omid Fatahi Valilai, Vahidreza Ghezavati, Shahrooz Bamdad

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One important paradigm of industry 4.0 is Cloud Manufacturing (CM). In CM everything is considered as a service, therefore, the CM platform should consider all service provider's capabilities and tries to integrate services in an equilibrium state. This research develops a framework for implementing manufacturing cloud service composition in the equilibrium state. The developed framework using well-known tools called axiomatic design (AD) and game theory. The research has investigated the factors for forming equilibrium for measures of the manufacturing cloud service composition. Functional requirements (FRs) represent the measures of manufacturing cloud service composition in the equilibrium state. These FRs satisfied by related Design Parameters (DPs). The FRs and DPs are defined by considering the game theory, QoS, consumer needs, parallel and cooperative services. Ultimately, four FRs and DPs represent the framework. To insure the validity of the framework, the authors have used the first AD’s independent axiom.

Keywords: axiomatic design, manufacturing cloud service composition, cloud manufacturing, industry 4.0

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Authors: Rubaiyat Jahan, Nasreen Sultana Mitu

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

Keywords: critical language awareness, personal theories of practice, teacher autonomy, transformative practices

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Authors: Nathasa Mazna Ramli, Nurul Husna Mohd Salleh, Nurul Aini Muhamed

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This study focuses on the governance of an Islamic philanthropic institution in Malaysia. Specifically, the internal governance structure of corporate Islamic endowment, or waqf, is being analysed. The purposes of waqf are to provide continuous charity that could generate perpetual income flow for the needy. This study is based on the principle of MCCG 2012, Shariah Governance Framework and charity governance. This study utilises publicly available data to examine the internal governance structure of a corporate waqf. This study finds that the Islamic philanthropic Institution practices, to some extent, have a sound governance structure to discharge their transparency and accountability. Furthermore, findings also showed that though governance structure is in place, most of the structures are not disclosed in the annual reports of the company. Findings from the study could extend the knowledge in these areas and stimulate further research on the governance of Islamic philanthropic institutions, particularly for corporate waqf.

Keywords: accountability, governance, Islamic philanthropic, corporate waqf

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Authors: Kunal Tongaria, Abhishek Mangal, S. Mandal, Devendra Mohan

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The carbonation of concrete is a phenomenon which is a function of various interdependent parameters. Therefore, in spite of numerous literature and database, the useful generalization is not an easy task. These interdependent parameters can be grouped under the category of internal and external factors. This paper focuses on the internal parameters which govern and increase the probability of the ingress of deleterious substances into concrete. The mechanism of effects of internal parameters such as microstructure for with and without supplementary cementing materials (SCM), water/binder ratio, the age of concrete etc. has been discussed. This is followed by the comparison of various proposed mathematical models for the deterioration of concrete. Based on existing laboratory experiments as well as field results, this paper concludes the present understanding of mechanism, modeling and future research needs in this field.

Keywords: carbonation, diffusion coefficient, microstructure of concrete, reinforced concrete

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Authors: Soumava Boral, Sanjay K. Chaturvedi, Ian Howard, Kristoffer McKee, V. N. A. Naikan

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Due to strict regulations from government to enhance the possibilities of sustainability practices in industries, and noting the advances in sustainable manufacturing practices, it is necessary that the associated processes are also sustainable. Maintenance of large scale and complex machines is a pivotal task to maintain the uninterrupted flow of manufacturing processes. Appropriate maintenance practices can prolong the lifetime of machines, and prevent associated breakdowns, which subsequently reduces different cost heads. Selection of the best maintenance strategies for such machines are considered as a burdensome task, as they require the consideration of multiple technical criteria, complex mathematical calculations, previous fault data, maintenance records, etc. In the era of the fourth industrial revolution, organizations are rapidly changing their way of business, and they are giving their utmost importance to sensor technologies, artificial intelligence, data analytics, automations, etc. In this work, the effectiveness of several maintenance strategies (e.g., preventive, failure-based, reliability centered, condition based, total productive maintenance, etc.) related to a large scale and complex gearbox, operating in a steel processing plant is evaluated in terms of economic, social, environmental and technical criteria. As it is not possible to obtain/describe some criteria by exact numerical values, these criteria are evaluated linguistically by cross-functional experts. Fuzzy sets are potential soft-computing technique, which has been useful to deal with linguistic data and to provide inferences in many complex situations. To prioritize different maintenance practices based on the identified sustainable criteria, multi-criteria decision making (MCDM) approaches can be considered as potential tools. Multi-Attributive Ideal Real Comparative Analysis (MAIRCA) is a recent addition in the MCDM family and has proven its superiority over some well-known MCDM approaches, like TOPSIS (Technique for Order Preference by Similarity to Ideal Solution) and ELECTRE (ELimination Et Choix Traduisant la REalité). It has a simple but robust mathematical approach, which is easy to comprehend. On the other side, due to some inherent drawbacks of Intuitionistic Fuzzy Sets (IFS) and Pythagorean Fuzzy Sets (PFS), recently, the use of Fermatean Fuzzy Sets (FFSs) has been proposed. In this work, we propose the novel concept of FF-MAIRCA. We obtain the weights of the criteria by experts’ evaluation and use them to prioritize the different maintenance practices according to their suitability by FF-MAIRCA approach. Finally, a sensitivity analysis is carried out to highlight the robustness of the approach.

Keywords: Fermatean fuzzy sets, Fermatean fuzzy MAIRCA, maintenance strategy selection, sustainable manufacturing, MCDM

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Authors: Peng Lu, Liu Ting

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Because of the difficulty of financing from the external capital market, the reorganization and merger of private enterprises have formed a family group, seeking the help of the internal capital market to alleviate the capital demand. However, the inefficiency of the internal capital market can damage the effect it should have played, and even hinder the development of enterprises. This paper takes the "Tomorrow Group" as the research object to carry on the case analysis. After using the improved cash flow sensitivity coefficient to measure the efficiency of the internal capital market of Tomorrow Group, the inefficiency phenomenon is found. Then the analysis reveals that the reasons for its inefficiency include that the pyramidal equity structure is conducive to control, the separation of cash flow rights and control rights, the concentration of equity leads to poor balance, the abandonment of real industries and information asymmetry.

Keywords: tomorrow group, internal capital market, related-party transactions, Baotou tomorrow technology Co., LTD

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Authors: Efrizal, Ferdiansyah, Noorlailie Soewarno, Bambang Tjahjadi

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Tax revenue plays an important role in the State Budget of the Government of Indonesia (GOI). The GOI keeps raising tax revenue portion of the Budget from year to year. The low tax ratio of 11 percent in Indonesia shows a big opportunity to collect taxes in the future. The Directorate General of Taxation (DGT) is the institution mandated by the Law to collect tax revenue. This is a case study using quantitative and qualitative approaches. This study introduces contingent factors of taxpayers’ compliance as the mediating variable and internal business process as the independent variable. This study aims to empirically test the contingency theory, especially the mediating effect of taxpayers’ compliance on internal business process-tax revenue relationship. Internal business processes of the DGT include servicing, counseling, expanding, supervising, inspecting, and enforcing. The secondary data of 31 regional offices representing 293 tax offices in Indonesia was collected and analyzed using Partial Least Square. The result showed the following: (1) internal business process affected tax revenue; (2) taxpayers’ compliance did not mediate internal business processes - tax revenue relationship, and (3) taxpayers’ compliance affected tax revenue. In-depth interviews revealed that the DGT needs to make more innovations in business processes in the future.

Keywords: innovations, internal business process, taxpayers’ compliance, tax revenue

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Authors: Kun Zhou

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Additive manufacturing has emerged as a disruptive technology that is capable of manufacturing products with complex geometries through an accumulation of material feedstock in a layer-by-layer fashion. Laser additive manufacturing such as selective laser sintering has excellent printing resolution, high printing speed and robust part strength, and has led to a widespread adoption in the aerospace, automotive and biomedical industries. This talk highlights and discusses the recent work we have undertaken in the development of carbon nanotube-reinforced polyamide 12 (CNT/PA12) composites printed using laser additive manufacturing. Numerical modelling studies have been conducted to simulate various processes within laser additive manufacturing of CNT/PA12 composites, and extensive experimental work has been carried out to investigate the mechanical and functional properties of the printed parts. The results from these studies grant a deeper understanding of the intricate mechanisms occurring within each process and enables an accurate optimization of process parameters for the CNT/PA12 and other polymer composites.

Keywords: CNT/PA12 composites, laser additive manufacturing, process parameter optimization, numerical modeling

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Authors: Aslı Günay Bulutsuz, Mehmet Emin Yurci

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Severe plastic deformation techniques are top-down deformation methods which enable superior mechanical properties by decreasing grain size. Different kind severe plastic deformation methods have been widely being used at various process temperature and geometries. Besides manufacturing advantages of severe plastic deformation technique, most of the types are being used only at the laboratory level. They cannot be adapted to industrial usage due to their continuous manufacturability and manufacturing costs. In order to enhance these manufacturing difficulties and enable widespread usage, different kinds of methods have been developed. In this review, a comprehensive literature research was fulfilled in order to highlight continuous severe plastic deformation methods.

Keywords: continuous manufacturing, severe plastic deformation, ultrafine grains, grain size refinement

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Authors: Eldah Ephraim Buba

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The study is aimed at assessing the effect of maintenance practices on tourist patronage. Yankari resort and Safari had a patronage of twenty thousand, three hundred and two international and national tourists in two thousand and ten, fourteen thousand nine hundred and sixty two, in two thousand and eleven and ten thousand six hundred and one, in two thousand and twelve. The number of tourists keeps falling as the resort has been witnessing low patronage. Personal observation has shown that the state of facilities in the resort is bad. This study aims to appraise maintenance practices in the resort and how it affects tourist patronage. Standard checklist was used for the appraisal of facilities, while questionnaires were administered to tourists to examine whether maintenance practices in the resort do affect their patronage. Findings show that Operational maintenance was poorly carried out while repairs maintenance was fairly done. The study also discovered that there is significant relationship between maintenance practices and tourist patronage. It is recommended that adequate repairs and operational maintenance practices should be carried out in the resort to encourage tourist patronage.

Keywords: maintenance, practices, tourist, patronage

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Authors: Pardeep Gupta

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The purpose of this paper is to present a case study on TPM implementation methodology and to highlight the benefits achieved after TPM in an engineering industry XYZ Ltd. (name changed) situated in Mohali, Punjab. The improvements in key performance indicators (PQCDSM) after implementing the TPM proved that its implementation helped the company significantly to achieve higher productivity, customer satisfaction, morale, and profits. The manufacturing cost reduced by 30%, overall equipment efficiency increased from 63% in 2010 to 84% after three years and productivity improved by 67%. The Company has won the TPM Excellence Award, Category-A in 2013 and after that continued implementing second phase of TPM. The findings of the study govern that the strategic TPM implementation can significantly contribute for the realization of operational excellence in almost all types of industry.

Keywords: total productive maintenance, overall equipment efficiency, continuous improvement, manufacturing excellence, availability, TPM initiatives, productivity

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Authors: Muhammad R. Ahmed, Mohammed Aseeri

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Wireless Sensor Network (WSN) consists of low-cost and multi functional resources constrain nodes that communicate at short distances through wireless links. It is open media and underpinned by an application driven technology for information gathering and processing. It can be used for many different applications range from military implementation in the battlefield, environmental monitoring, health sector as well as emergency response of surveillance. With its nature and application scenario, security of WSN had drawn a great attention. It is known to be valuable to variety of attacks for the construction of nodes and distributed network infrastructure. In order to ensure its functionality especially in malicious environments, security mechanisms are essential. Malicious or internal attacker has gained prominence and poses the most challenging attacks to WSN. Many works have been done to secure WSN from internal attacks but most of it relay on either training data set or predefined threshold. Without a fixed security infrastructure a WSN needs to find the internal attacks is a challenge. In this paper we present an internal attack detection method based on maximum entropy model. The final experimental works showed that the proposed algorithm does work well at the designed level.

Keywords: internal attack, wireless sensor network, network security, entropy

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Authors: Gopinath Rathod, Vinod Puranik

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Sustainability is regarded as a key concept for survival in the competitive scenario. Industrial risk and diversification of risk type’s increases with industrial developments. In the context of sustainable manufacturing, the evaluation of risk is difficult because of the incomplete information and multiple indicators. Fuzzy Multiple Attribute Decision Method (FMADM) has been used with a three level hierarchical decision making model to evaluate aggregate risk for sustainable manufacturing projects. A case study has been presented to reflect the risk characteristics in sustainable manufacturing projects.

Keywords: sustainable manufacturing, decision making, aggregate risk, fuzzy logic, fuzzy multiple attribute decision method

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Authors: Fury Khristianty Fitriyah

Abstract:

This study aims to identify the extent of the role of the Satuan Pengawas Intern (Internal Audit Unit) in detecting and preventing fraud in public universities in West Java under the Ministry of Research, Technology and Higher Education. The research method applied was a qualitative case study approach, while the unit of analysis for this study is the Internal Audit Unit at each public university. Results of this study indicate that the Internal Audit Unit is able to detect and prevent fraud within a public university environment by means of red flags to mark accounting anomalies. These stem from inaccurate budget planning that prompts inappropriate use of funds, exacerbated by late disbursements of funds, which potentially lead to fictitious transactions, and discrepancies in recording state-owned assets into a state property management system (SIMAK BMN), which, if not conducted properly, potentially causes loss to the state.

Keywords: governance, internal control, fraud, public university

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Authors: Ilaria Barletta, Mahesh Mani, Björn Johansson

Abstract:

The concept of sustainability encompasses economic, environmental, social and institutional considerations. Sustainable manufacturing (SM) is, therefore, a multi-faceted concept. It broadly implies the development and implementation of technologies, projects and initiatives that are concerned with the life cycle of products and services, and are able to bring positive impacts to the environment, company stakeholders and profitability. Because of this, achieving SM-related goals requires a holistic, life-cycle-thinking approach from manufacturing companies. Further, such an approach must rely on a logic of continuous improvement and ease of implementation in order to be effective. Currently, there exists in the academic literature no comprehensively structured frameworks that support manufacturing companies in the identification of the issues and the capabilities that can either hinder or foster sustainability. This scarcity of support extends to difficulties in obtaining quantifiable measurements in order to objectively evaluate solutions and programs and identify improvement areas within SM for standards conformance. To bridge this gap, this paper proposes the concept of a framework for assessing and continuously improving the sustainability of manufacturing companies. The framework addresses strategies and projects for SM and operates in three sequential phases: analysis of the issues, design of solutions and continuous improvement. A set of interviews, observations and questionnaires are the research methods to be used for the implementation of the framework. Different decision-support methods - either already-existing or novel ones - can be 'plugged into' each of the phases. These methods can assess anything from business capabilities to process maturity. In particular, the authors are working on the development of a sustainable manufacturing maturity model (SMMM) as decision support within the phase of 'continuous improvement'. The SMMM, inspired by previous maturity models, is made up of four maturity levels stemming from 'non-existing' to 'thriving'. Aggregate findings from the use of the framework should ultimately reveal to managers and CEOs the roadmap for achieving SM goals and identify the maturity of their companies’ processes and capabilities. Two cases from two manufacturing companies in Australia are currently being employed to develop and test the framework. The use of this framework will bring two main benefits: enable visual, intuitive internal sustainability benchmarking and raise awareness of improvement areas that lead companies towards an increasingly developed SM.

Keywords: life cycle management, continuous improvement, maturity model, sustainable manufacturing

Procedia PDF Downloads 238