Search results for: internal business process

Authors: Ali Muhammad

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The purpose of this study is to examine the effect of employees’ perception of political behavior on their behavior and attitudes. The model tested in this study suggests that employees’ perception of political behavior in their organizations leads to lower levels of job satisfaction, and organizational commitment, and higher levels of work-related stress, and intentions to leave the organization. A sample of 182 employees working in six Kuwaiti business organizations were surveyed using a questionnaire, and data was analyzed using correlation analysis, regression analysis, and non-parametric tests. Results reveal that employees’ perception of political behavior is negatively associated with job satisfaction and organizational commitment, and positively associated with work-related stress and employees’ intentions to leave the organization. The results of the current study are discussed and are compared to the results of previous studies in this area. Finally, the directions for future research are suggested.

Keywords: perceptions of political behavior, organizational commitment, job satisfaction, intention to leave

Procedia PDF Downloads 348

Authors: Khondokar Farid Ahmmed, Robin Bown

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It is widely recognized that the formal financing of Small and Medium Size Enterprises (SMEs) by Private Commercial Banks (PCBs) is restricted. Due to changing financial market competition, SMEs are now important customers to PCBs in the member countries of the Asian Development Bank (ADB). Various initiatives in enhancing the efficiency of risk assessment of PCBs have failed in increasing financing accessibility in the traditional financing system where information asymmetry is a key constraint. In this circumstance, PCBs need to undertake a holistic approach. Holistic approach refers to methods that attempt to fundamentally change established traditions. To undertake holistic approach, this study intends to find the entire established financing culture between PCBs and SMEs in a new lens beyond the tradition on the basis of two basic questions: “What is the traditional lending culture between PCBs and SMEs” and “What could be potential role of PCBs to develop that culture where focusing on SME financing to PCBs". This study considered formal SME financing in Bangladesh by focusing on SMEs applying for their first loan. Bangladesh is a member country of ADB. The data collection method is semi-structured and we utilized face-to-face interviews with in-depth branch managers, higher officials and owner-managers of SME customers of PCBs and higher officials of SME Foundation and the Bangladesh central bank. Discourse analysis method was used for data analysis on the frame of thematic discussion fully based on participants’ views. The research found that branch managers and loan officers have a high level of power in assessing and financing decision-making. There is a changing attitude in PCB sector in requiring flexible collateral assets. Branch managers (Loan Officers) consider value of business prospect of owner-mangers as complementary of collateral assets. However, the study found the assessment process of business prospect is entirely unstructured and linked with socio-cultural settings that does not support PCBs’ changing manner in terms of collateral requirement. The study redefined and classified collateral assets to include all financing constructs in a structure. The degree of value of the collateral assets determines the degree of business prospects. This study suggested applying an outside classroom-learning paradigm such as “knowledge tour” to enhance the value of the kinds of collateral assets. This is the scope of PCBs in increasing SMEs’ financing eligibility in win-win basis. The findings and proposition could be effective in other ADB member countries and audiences in the field.

Keywords: CCA, financing, information asymmetry, PCA, PCB, financing

Procedia PDF Downloads 194

Authors: N. V. Klassen, A. A. Vasin, A. M. Likhter, K. A. Voronin, A. V. Mariasevskaya, I. M. Shmit’ko

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Regular patterning in mixtures of bio-polymers (chitosan and collagen) and nanoparticles in water suspensions has been found by means of optical microscopy. The patterning was created either by external electrical field of moderate amplitude (200–1000 v/cm) or spontaneously. Simultaneously with the patterning pushing out of water drops mixed with nanoparticles to the external regions was observed. These phenomena are explained by interactions of charged bio-polymers and nanoparticles with external and internal electrical fields as well as with the regions of decreased dielectrical permittivity surrounding nano-objects in water which possesses anomalously high dielectrical permittivity. Electrical charges of opposite signs of the nano-objects induce their mutual attraction whereas dipole moments created around these nano-objects by the electrical fields are pushing these particles to the regions with lower fields. Due to this reason, non-homogeneities of dielectrical permittivity around nano-objects immersed into water suspension induces mutual repulsion of the objects. This spatial decrease of this repulsion with the inter-particle distances is more sharp than that of the Coulomb attraction. So, at longer distances, the attractions are stronger whereas at shorter distances the repulsion prevails. At a certain distance these two forces compensate each other creating the equilibrium state of the mixture of nano-objects with opposite charges. When the groups of positive and negative nano-objects consist from identical particles, quasi-periodical pattern of the suspension is observed like mesoscopic two-dimensional super-crystal. These results can clarify the mechanisms of healing of internal organs with direct or alternative electrical fields.

Keywords: bio-polymers, chitosan, collagen, nanoparticles, Coulomb attraction, polarization repulsion, periodical patterning, electrical low frequency resonances

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Authors: Hatem H.Saleh

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The aim of the study was to examine the effect of different concentrations of crude actinidin enzyme extract from kiwifruit juice and distilled water on some quality attributes of Awassi rams meats. Twelve Awassi rams were divided into four groups, After exsanguinations of rams carcasses they were infused (10% body weight) with crude of actinidin enzyme extract of kiwifruit juice with 10 and 15% of extract, and other group was infused with distilled water and were compared with other groups a non infusion treatment which were acted as a control. Thereafter samples from two main muscles, namely longissimus dorsi (LD) and Semimembranosus (SM) of the carcasses was chilled then stored in freezing, until testing time . The results showed a decrease in the rate pH decline on LD and SM muscle which was measured at time (0, 3, 6, 9, 12, 24 hours) postmortem among different treatments, It also reported lower values of the rate pH on the LD and SM muscle during the first of 12 hrs postmortem. No significant differences of the rate internal meat temperature in LD and SM muscle were observed among treatments postmortem except decreased of internal meat temperature during 3 hours postmortem when treated with enzyme extract. The results recorded higher values of glycolysis rate (R-value) in LD and SM muscle when treated with enzyme extract. Treated LD and LM muscle samples with 10 and 15% of crude actinidin enzyme extract of kiwifruit juice led to improve water holding capacity and higher significant differences in total tyrosine/ tryptophan index (T.T/T) in LD and SM muscles comparison with treatment control. It could be concluded that extract of kiwifruit juice infusion is could be used to improve of meat tenderization.

Keywords: extract of kiwifruit, decline of pH and Temperature , R-value, tyrosine / tryptophan index, sheep meat

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Authors: Likewin Thomas, M. V. Manoj Kumar, B. Annappa

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The aim of this study was to develop an Artificial Neural Network0 s recommendation model for an online process using the complexity of load, performance, and average servicing time of the resources. Here, the proposed model investigates the resource performance using stochastic gradient decent method for learning ranking function. A probabilistic cost function is implemented to identify the optimal θ values (load) on each resource. Based on this result the recommendation of resource suitable for performing the currently executing task is made. The test result of CoSeLoG project is presented with an accuracy of 72.856%.

Keywords: ADALINE, neural network, gradient decent, process mining, resource behaviour, polynomial regression model

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Authors: Rahma Al Balushi

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Oman Electricity Transmission Company's (OETC) vision is to be a renowned world-class transmission grid by 2025, and one of the indications of achieving the vision is obtaining Asset Management ISO55001 certification, which required setting out a documented Standard Operating Procedures (SOP). Hence, documented SOP for the Geographical information system data process has been established. Also, to effectively manage and improve OETC power transmission, asset data and information need to be governed as such by Asset Information & GIS dept. This paper will describe in detail the GIS data submission process and the journey to develop the current process. The methodology used to develop the process is based on three main pillars, which are system and end-user requirements, Risk evaluation, data availability, and accuracy. The output of this paper shows the dramatic change in the used process, which results subsequently in more efficient, accurate, updated data. Furthermore, due to this process, GIS has been and is ready to be integrated with other systems as well as the source of data for all OETC users. Some decisions related to issuing No objection certificates (NOC) and scheduling asset maintenance plans in Computerized Maintenance Management System (CMMS) have been made consequently upon GIS data availability. On the Other hand, defining agreed and documented procedures for data collection, data systems update, data release/reporting, and data alterations salso aided to reduce the missing attributes of GIS transmission data. A considerable difference in Geodatabase (GDB) completeness percentage was observed between the year 2017 and the year 2021. Overall, concluding that by governance, asset information & GIS department can control GIS data process; collect, properly record, and manage asset data and information within OETC network. This control extends to other applications and systems integrated with/related to GIS systems.

Keywords: asset management ISO55001, standard procedures process, governance, geodatabase, NOC, CMMS

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Authors: Shilpesh R. Rajpurohit, Harshit K. Dave

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Additive manufacturing gains the popularity in recent times, due to its capability to create prototype as well functional as end use product directly from CAD data without any specific requirement of tooling. Fused deposition modeling (FDM) is one of the widely used additive manufacturing techniques that are used to create functional end use part of polymer that is comparable with the injection-molded parts. FDM printed part has an application in various fields such as automobile, aerospace, medical, electronic, etc. However, application of FDM part is greatly affected by poor mechanical properties. Proper selection of the process parameter could enhance the mechanical performance of the printed part. In the present study, experimental investigation has been carried out to study the behavior of the mechanical performance of the printed part with respect to process variables. Three process variables viz. raster angle, raster width and layer height have been varied to understand its effect on tensile strength. Further, effect of process variables on fractured surface has been also investigated.

Keywords: 3D Printing, fused deposition modeling, layer height, raster angle, raster width, tensile strength

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Authors: Song Hyok Choe

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This study presented a method to determine the optimum design parameters based on a mathematical model of the operating process in a manual electromagnetic hammer using solenoid electromagnets. The operating process of the electromagnetic hammer depends on the circuit scheme of the power controller. Mathematical modeling of the operating process was carried out by considering the energy transfer process in the forward and reverse windings and the electromagnetic force acting on the impact and brake pistons. Using the developed mathematical model, the initial design data of a manual electromagnetic hammer proposed in this paper are encoded and analyzed in Matlab. On the other hand, a measuring experiment was carried out by using a measurement device to check the accuracy of the developed mathematical model. The relative errors of the analytical results for measured stroke distance of the impact piston, peak value of forward stroke current and peak value of reverse stroke current were −4.65%, 9.08% and 9.35%, respectively. Finally, it was shown that the mathematical model of the operating process of an electromagnetic hammer is relatively accurate, and it can be used to determine the design parameters of the electromagnetic hammer. Therefore, the design parameters that can provide the required impact energy in the manual electromagnetic hammer were determined using a mathematical model developed. The proposed method will be used for the further design and development of the various types of percussion rock drills.

Keywords: solenoid electromagnet, electromagnetic hammer, stone processing, mathematical modeling

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Authors: Sky Chou, Joseph C. Chen

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This paper focuses on using six sigma methodologies to reach the desired shrinkage of a manufactured high-density polyurethane (HDPE) part produced by the injection molding machine. It presents a case study where the correct shrinkage is required to reduce or eliminate defects and to improve the process capability index Cp and Cpk for an injection molding process. To improve this process and keep the product within specifications, the six sigma methodology, design, measure, analyze, improve, and control (DMAIC) approach, was implemented in this study. The six sigma approach was paired with the Taguchi methodology to identify the optimized processing parameters that keep the shrinkage rate within the specifications by our customer. An L9 orthogonal array was applied in the Taguchi experimental design, with four controllable factors and one non-controllable/noise factor. The four controllable factors identified consist of the cooling time, melt temperature, holding time, and metering stroke. The noise factor is the difference between material brand 1 and material brand 2. After the confirmation run was completed, measurements verify that the new parameter settings are optimal. With the new settings, the process capability index has improved dramatically. The purpose of this study is to show that the six sigma and Taguchi methodology can be efficiently used to determine important factors that will improve the process capability index of the injection molding process.

Keywords: injection molding, shrinkage, six sigma, Taguchi parameter design

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Authors: Seok Hong Min, Tae Kwon Ha

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With increasing demands for high performance materials, intensive interest on the Ti has been focused. Especially, low cost production process of Ti has been extremely necessitated from wide parts and various industries. Tetrachloride (TiCl₄) is produced by fluidized bed using high TiO₂ feedstock and used as an intermediate product for the production of metal titanium sponge. Reduction of TiCl₄ is usually conducted by Kroll process using magnesium as a reduction reagent, producing metallic Ti in the shape of sponge. The process is batch type and takes very long time including post processes treating sponge. As an alternative reduction reagent, hydrogen in the state of plasma has long been strongly recommended. Experimental confirmation has not been completely reported yet and more strict analysis is required. In the present study, hydrogen plasma reduction process has been thermodynamically analyzed focusing the effects of temperature, pressure and concentration. All thermodynamic calculations were performed using the FactSage® thermodynamical software.

Keywords: TiCl₄, titanium, hydrogen, plasma, reduction, thermodynamic calculation

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Authors: M. Lesage, G. Raîche, M. Riopel, F. Fortin, D. Sebkhi

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This paper describes a Web server implementation of the hierarchical aggregate assessment process in the field of education. This process describes itself as a field of teamwork assessment where teams can have multiple levels of hierarchy and supervision. This process is applied everywhere and is part of the management, education, assessment and computer science fields. The E-Assessment website named “Cluster” records in its database the students, the course material, the teams and the hierarchical relationships between the students. For the present research, the hierarchical relationships are team member, team leader and group administrator appointments. The group administrators have the responsibility to supervise team leaders. The experimentation of the application has been performed by high school students in geology courses and Canadian army cadets for navigation patrols in teams. This research extends the work of Nance that uses a hierarchical aggregation process similar as the one implemented in the “Cluster” application.

Keywords: e-learning, e-assessment, teamwork assessment, hierarchical aggregate assessment

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Authors: Prateep Wajeetongratana

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The purpose of this research was to study the influence of accountants’ potential performance on their working process, a case study of Government Savings Banks in the northeast of Thailand. The independent variables included accounting knowledge, accounting skill, accounting value, accounting ethics, and accounting attitude, while the dependent variable included the success of the working process. A total of 155 accountants working for Government Savings Banks were selected by random sampling. A questionnaire was used as a tool for collecting data. Descriptive statistics in this research included percentage, mean, and multiple regression analyses. The findings revealed that the majority of accountants were female with an age between 35-40 years old. Most of the respondents had an undergraduate degree with ten years of experience. Moreover, the factors of accounting knowledge, accounting skill, accounting a value and accounting ethics and accounting attitude were rated at a high level. The findings from regression analysis of observation data revealed a causal relationship in that the observation data could explain at least 51 percent of the success in the accountants’ working process.

Keywords: influence, potential performance, success, working process

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Authors: Shaoxi Wang, Pouya Rezai

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High aspect ratio is the necessary parts of complex microstructures. Some methods available to achieve high aspect ratio requires expensive materials or complex process; others is difficult to research simple high aspect ratio structures. The paper presents a simple and cheap two-step Polydimethylsioxane (PDMS) transferring process to get high aspect ratio single pillars, which only requires covering the PDMS mold with Brij@52 surface solution. The experimental results demonstrate the method efficiency and effective.

Keywords: high aspect ratio, microstructure, PDMS, Brij

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Authors: Ashfaq Ahmed Kharal

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The study asserts that environment-friendly practices are increasingly being used by businesses throughout the world. Today, there is a great deal of interest in green management from both practitioners and academics. People expect managers to use resources intelligently and responsibly and to minimize the use of water, minerals, and other components in the finished products, as a crucial factor in this passion. The ethical or moral relevance of green management cannot be overstated. Employee Green Behavior (EGB) and environmental sustainability were shown to be significantly influenced by green human resource management (GHRM) in this study. Environmental issues, such as climate change, global warming, and resource conservation have a direct impact on business activities. The environment, society, and economy all suffer as a result of such obstacles. The depletion of natural resources needs immediate replenishment. As a result of government, non-governmental organizations (NGOs), environmental activists, and labor unions putting pressure on businesses and firms are now required to operate in ecologically responsible ways. Organizations are increasingly concerned about environmental sustainability in light of contemporary environmental circumstances and commercial marketplaces. Companies that emphasize long-term viability will benefit from integrating green employee behavior, green human resource management techniques, and environmental sustainability. Competition drives firms to respond to external causes, adapt, and evolve in response to changing conditions in the marketplace. Organizations develop strategic capabilities to transform their resources and acquire a competitive edge while implementing a business plan. The study of GHRM's function is being prioritized since environmental sustainability is becoming a more important strategic goal.

Keywords: EGB, GHRM, environment sustainability, green ecology

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Authors: Eng Toon Saw, Kun Liang Ang, Wei He, Xuecheng Dong, Seeram Ramakrishna

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Solvent recovery process is receiving utmost attention in recent year due to the scarcity of natural resource and consciousness of circular economy in chemical and pharmaceutical manufacturing process. Solvent dehydration process is one of the important process to recover and to purify the solvent for reuse. Due to the complexity of solvent waste or wastewater effluent produced in pharmaceutical industry resulting the wastewater treatment process become complicated, thus an alternative solution is to recover the valuable solvent in solvent waste. To treat solvent waste and to upgrade solvent purity, membrane pervaporation process is shown to be a promising technology due to the energy intensive and low footprint advantages. Ceramic membrane is adopted as solvent dehydration membrane owing to the chemical and thermal stability properties as compared to polymeric membrane. NaA zeolite membrane is generally used as solvent dehydration process because of its narrow and distinct pore size and high hydrophilicity. NaA zeolite membrane has been mainly applied in alcohol dehydration in fermentation process. At this stage, the membrane performance exhibits high separation factor with low flux using tubular ceramic membrane. Thus, defect free and ultrathin NaA membrane should be developed to increase water flux. Herein, we report a simple preparation protocol to prepare ultrathin NaA zeolite membrane supported on tubular ceramic membrane by controlling the seed size synthesis, seeding methods and conditions, ceramic substrate surface pore size selection and secondary growth conditions. The microstructure and morphology of NaA zeolite membrane will be examined and reported. Moreover, the membrane separation performance and stability will also be reported in isopropanol dehydration, ketone dehydration and ester dehydration particularly for the application in pharmaceutical industry.

Keywords: ceramic membrane, NaA zeolite, pharmaceutical industry, solvent recovery

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Authors: Mona Solvoll, Ragnhild Kr. Olsen

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Background and significance of the study: Newspapers are going through radical changes with increased competition, eroding readerships and declining advertising resulting in plummeting overall revenues. This has lead to a quest for new business models, focusing on monetizing content. This research paper investigates both how local online newspapers have introduced user payment and how the audience has received these changes. Given the role of local media in keeping their communities informed and those in power accountable, their potential impact on civic engagement and cultural integration in local communities, the business model innovations of local media deserves far more research interest. Empirically, the findings are interesting for local journalists, local media managers as well as local advertisers. Basic methodologies: The study is based on interviews with commercial leaders in 20 Norwegian local newspapers in addition to a national survey data from 1600 respondents among local media users. The interviews were conducted in the second half of 2015, while the survey was conducted in September 2016. Theoretically, the study draws on the business model framework. Findings: The analysis indicates that paywalls aim more at reducing digital cannibalisation of print revenue than about creating new digital income. The newspapers are mostly concerned with retaining “old” print subscribers and transform them into digital subscribers. However, this strategy may come at a high price for newspapers if their defensive print strategy drives away younger digital readership and hamper their recruitment potential for new audiences as some previous studies have indicated. Analysis of young reader news habits indicates that attracting the younger audience to traditional local news providers is particularly challenging and that they are more prone to seek alternative news sources than the older audience is. Conclusion: The paywall strategy applied by the local newspapers may be well fitted to stabilise print subscription figures and facilitate more tailored and better services for already existing customers, but far less suited for attracting new ones. The paywall is a short-sighted strategy, which drives away younger readers and paves the road for substitute offerings, particularly Facebook.

Keywords: business model, newspapers, paywall, user payment

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Authors: Babar Rasheed

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The organizations are in continuous effort to increase their yield and to retain their associates, employees. Technology is considered an integral part of attaining apposite work practices, work environment, and employee engagement. Unconsciously, these advanced practices like work from home, personalized intra-network are disturbing employee work-life balance which ultimately increases psychological pressure on employees. The smart work practice is to develop business models and organizational practices with enhanced employee engagement, minimum trouncing of organization resources with persistent revenue and positive addition in global societies. Need of smart work practices comes from increasing employee turnover rate, global economic recession, unnecessary job pressure, increasing contingent workforce and advancement in technologies. Current practices are not enough elastic to tackle global changing work environment and organizational competitions. Current practices are causing many reciprocal problems among employee and organization mechanically. There is conscious understanding among business sectors smart work practices that will deal with new century challenges with addressing the concerns of relevant issues. It is aimed in this paper to endorse customized and smart work practice tools along knowledge framework to manage the growing concerns of employee engagement, use of technology, orgaization concerns and challenges for the business. This includes a Smart Management Information System to address necessary concerns of employees and combine with a framework to extract the best possible ways to allocate companies resources and re-align only required efforts to adopt the best possible strategy for controlling potential risks.

Keywords: employees engagement, management information system, psychological pressure, current and future HR practices

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Authors: Kirill Filianin, Satu-Pia Reinikainen, Tuomo Sainio

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Frequent measurements of product steam quality create a data overload that becomes more and more difficult to handle. In the current study, plant history data with multiple variables was successfully treated by principal component analysis to detect abnormal process behavior, particularly, in copper solvent extraction. The multivariate model is based on the concentration levels of main process metals recorded by the industrial on-stream x-ray fluorescence analyzer. After mean-centering and normalization of concentration data set, two-dimensional multivariate model under principal component analysis algorithm was constructed. Normal operating conditions were defined through control limits that were assigned to squared score values on x-axis and to residual values on y-axis. 80 percent of the data set were taken as the training set and the multivariate model was tested with the remaining 20 percent of data. Model testing showed successful application of control limits to detect abnormal behavior of copper solvent extraction process as early warnings. Compared to the conventional techniques of analyzing one variable at a time, the proposed model allows to detect on-line a process failure using information from all process variables simultaneously. Complex industrial equipment combined with advanced mathematical tools may be used for on-line monitoring both of process streams’ composition and final product quality. Defining normal operating conditions of the process supports reliable decision making in a process control room. Thus, industrial x-ray fluorescence analyzers equipped with integrated data processing toolbox allows more flexibility in copper plant operation. The additional multivariate process control and monitoring procedures are recommended to apply separately for the major components and for the impurities. Principal component analysis may be utilized not only in control of major elements’ content in process streams, but also for continuous monitoring of plant feed. The proposed approach has a potential in on-line instrumentation providing fast, robust and cheap application with automation abilities.

Keywords: abnormal process behavior, failure detection, principal component analysis, solvent extraction

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Authors: Lorena Blasco-Arcas, Francesca Pucciarelli

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Business contexts have become globalised and digitalised, which requires that managers develop a strong sense of cross-cultural intelligence while working in geographically distant teams by means of digital technologies. How to better equip future managers on these kinds of skills has been put forward as a critical issue in Business Schools. In pursuing these goals, higher education is shifting from a passive lecture approach, to more active and experiential learning approaches that are more suitable to learn skills. For example, through the use of case studies, proposing plausible business problem to be solved by students (or teams of students), these institutions have focused for long in fostering learning by doing. Though, case studies are no longer enough as a tool to promote active teamwork and experiential learning. Moreover, digital advancements applied to educational settings have enabled augmented classrooms, expanding the learning experience beyond the class, which increase students’ engagement and experiential learning. Different authors have highlighted the benefits of digital engagement in order to achieve a deeper and longer-lasting learning and comprehension of core marketing concepts. Clickers, computer-based simulations and business games have become fairly popular between instructors, but still are limited by the fact that are fictional experiences. Further exploration of real digital platforms to implement real, live projects in the classroom seem relevant for marketing and business education. Building on this, this paper describes the development of an experiential learning activity in class, in which students developed a communication campaign in teams using the BuzzFeed platform, and subsequently implementing the campaign by using other social media platforms (e.g. Facebook, Instagram, Twitter…). The article details the procedure of using the project for a marketing module in a Bachelor program with students located in France, Italy and Spain campuses working on multi-campus groups. Further, this paper describes the project outcomes in terms of students’ engagement and analytics (i.e. visits achieved). the project included a survey in order to analyze and identify main aspects related to how the learning experience is influenced by the cultural competence developed through working in geographically distant and culturally diverse teamwork. Finally, some recommendations to use project-based social media tools while working with virtual teamwork in the classroom are provided.

Keywords: cultural competences, experiential learning, social media, teamwork, virtual group work

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Authors: Jihyun Park, Tae Il Lee, Jae-Min Myoung

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A Silver (Ag) thin film is introduced as a template and doping source for vertically aligned p–type ZnO nanorods. ZnO nanorods were grown using a ammonium hydroxide based hydrothermal process. During the hydrothermal process, the Ag thin film was dissolved to generate Ag ions in the solution. The Ag ions can contribute to doping in the wurzite structure of ZnO and the (111) grain of Ag thin film can be the epitaxial temporal template for the (0001) plane of ZnO. Hence, Ag–doped p–type ZnO nanorods were successfully grown on the substrate, which can be an electrode or semiconductor for the device application. To demonstrate the potentials of this idea, p–n diode was fabricated and its electrical characteristics were demonstrated.

Keywords: hydrothermal process, Ag–doped ZnO nanorods, p–type ZnO

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Authors: Isa Raquel Alves Soeiro, Cristina Isabel Branco de Sá

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In Portugal, since 2008, there has been a requirement to export the Standard Audit File for Tax Purposes (SAF-T) standard file (in XML format). This file thus gathers tax-relevant information from a company relating to a specific period of taxation. There are two types of SAF-T files that serve different purposes: the SAF-T of revenues and the SAF-T of accounting, which requires taxpayers and accounting firms to invest in order to adapt the accounting programs to the legal requirements. The implementation of the SAF-T accounting file aims to facilitate the collection of relevant tax data by tax inspectors as support of taxpayers' tax returns for the analysis of accounting records or other information with tax relevance (Portaria No. 321-A/2007 of March 26 and Portaria No. 302/2016 of December 2). The main objective of this research project is to verify, through quantitative analysis, what is the cost of compliance of Small and Medium Enterprises (SME) in the district of Leiria in the introduction and implementation of the tax obligation of SAF-T - Standard Audit File for Tax Purposes of accounting. The information was collected through a questionnaire sent to a population of companies selected through the SABI Bureau Van Dijk database in 2020. Based on the responses obtained to the questionnaire, the companies were divided into two groups: Group 1 -companies who are self-employed and whose main activity is accounting services; and Group 2 -companies that do not belong to the accounting sector. In general terms, the conclusion is that there are no statistically significant differences in the costs of complying with the accounting SAF-T between the companies in Group 1 and Group 2 and that, on average, the internal costs of both groups represent the largest component of the total cost of compliance with the accounting SAF-T. The results obtained show that, in both groups, the total costs of complying with the SAF-T of accounting are regressive, which appears to be similar to international studies, although these are related to different tax obligations. Additionally, we verified that the variables volume of business, software used, number of employees, and legal form explain the differences in the costs of complying with accounting SAF-T in the Leiria district SME.

Keywords: compliance costs, SAF-T accounting, SME, Portugal

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Authors: Chengyu Dong, Shao-Yuan Leu

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Cellulosic ethanol production from lignocellulosic biomass can reduce our reliance on fossil fuel, mitigate climate change, and stimulate rural economic development. The relative low ethanol production (60 g/L) limits the economic viable of lignocellulose-based biorefinery. The ethanol production can be increased up to 80 g/L by removing nearly all the non-cellulosic materials, while the capital of the pretreatment process increased significantly. In this study, a fed-batch prehydrolysis simultaneously saccharification and fermentation process (PSSF) was designed to converse the sulfite pretreated softwood (~30% residual lignin) to high concentrations of ethanol (80 g/L). The liquefaction time of hydrolysis process was shortened down to 24 h by employing the fed-batch strategy. Washing out the spent liquor with water could eliminate the inhibition of the pretreatment spent liquor. However, the ethanol yield of lignocellulose was reduced as the fermentable sugars were also lost during the process. Fed-batch prehydrolyzing the while slurry (i.e. liquid plus solid fraction) pretreated softwood for 24 h followed by simultaneously saccharification and fermentation process at 28 °C can generate 80 g/L ethanol production. Fed-batch strategy is very effectively to eliminate the “solid effect” of the high gravity saccharification, so concentrating the cellulose to nearly 90% by the pretreatment process is not a necessary step to get high ethanol production. Detoxification of the pretreatment spent liquor caused the loss of sugar and reduced the ethanol yield consequently. The tolerance of yeast to inhibitors was better at 28 °C, therefore, reducing the temperature of the following fermentation process is a simple and valid method to produce high ethanol production.

Keywords: cellulosic ethanol, sulfite pretreatment, Fed batch PSSF, temperature

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Authors: Amir Rashid

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Today is the world of innovation and Cloud Computing is becoming a day to day technology with every passing day offering remarkable services and features on the go with rapid elasticity. This platform took business computing into an innovative dimension where clients interact and operate through service provider web portals. Initially, the trust relationship between client and service provider remained a big question but with the invention of several cryptographic paradigms, it is becoming common in everyday business. This research work proposes a solution for building a cloud storage service with respect to Data Security addressing public cloud infrastructure where the trust relationship matters a lot between client and service provider. For the great satisfaction of client regarding high-end Data Security, this research paper propose a layer of cryptographic primitives combining several architectures in order to achieve the goal. A survey has been conducted to determine the benefits for such an architecture would provide to both clients/service providers and recent developments in cryptography specifically by cloud storage.

Keywords: data security in cloud computing, cloud storage architecture, cryptographic developments, token key

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Authors: Fatemeh Khalili Varnamkhasti

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In recent times, there has been a notable shift in the application of Total Quality Management (TQM) from manufacturing to service organizations, prompting numerous studies on the subject. TQM has firmly established itself across various sectors, emerging as an approach to process improvement, waste reduction, business optimization, and quality performance. Many researchers and academics have recognized the relevance of TQM for sustainable competitive advantage, particularly in service organizations. In light of this, the purpose of this research study is to explore the applicability of TQM within the service framework. The study delves into existing literature on TQM in service organizations and examines the reasons for its occasional shortcomings. Ultimately, the paper provides systematic guidelines for the effective implementation of TQM in service organizations. The findings of this study offer a much-improved understanding of TQM and its practices, shedding light on the evolution of service organizations. Additionally, the study highlights key insights from recent research on TQM in service organizations and proposes a ten-step approach for the successful implementation of TQM in the service sector. This framework aims to provide service managers and professionals with a comprehensive understanding of TQM fundamentals and encourages a deeper exploration of TQM theory.

Keywords: quality, control, service, management, teamwork

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Authors: Mohammad Mahdi Mohammadi

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Zinc-coated steel sheets have been joined with aluminum samples in an overlapping as well as in a butt-joint configuration. A bi-metal-wire composed from aluminum and steel was used for additional welding experiments. An advantage of the laser-assisted bi-metal-wire welding is that the welding process is simplified since the primary joint between aluminium and steel exists already and laser welding occurs only between similar materials. FEM-simulations of the process were chosen to determine the ideal dimensions with respect to the formability of the bi-metal-wire. A prototype demonstrated the feasibility of the process.

Keywords: car body, steel sheets, formability of bi-metal-wire, laser-assisted bi-metal-wire

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Authors: Maria Jose Granero Paris, Ana Isabel Jimenez Zarco, Agustin Pablo Alvarez Herranz

Abstract:

In the industrial sector the collaboration along the supply chain is key especially in order to develop product, production methods or process innovations. The access to resources and knowledge not being available inside the company, the achievement of cost competitive solutions, the reduction of the time required to innovate are some of the benefits linked with the collaboration with suppliers. The big industrial manufacturers have a long tradition to collaborate with their suppliers to develop new products in the developed countries. Since they have increased their global supply chains and global sourcing activities, the objective of the research is to analyse if the same best practices, way of working, experiences, information technology tools, governance methodologies are applied when collaborating with suppliers in the developed world or in developing countries. Most of the current research focuses to analyse the Supply Chain Collaboration in the developed countries and in recent years the number of publications related to the Supply Chain Collaboration in developing countries has increased, but there is still a lack of research comparing both and analysing the similarities, differences and key success factors among the Supply Chain Collaboration practices in developed and developing countries. With this gap in mind, the research under preparation will focus on the following goals: -Identify the most important elements required for a successful supply chain collaboration in the developed and developing countries. -Set up the optimal governance framework to manage the supply chain collaboration in the developed and developing countries. -Define some recommendations about required improvements in the current supply chain collaboration business relationship practices in place. Following the case methodology we will analyze the way manufacturers and suppliers collaborate in the development of new products, production methods or process innovations and in the set up of new global supply chains in two industries with different level of technology intensity and collaboration history being the automotive and aerospace industries.

Keywords: global supply chain networks, Supply Chain Collaboration, supply chain governance, supply chain performance

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Authors: Florge Francis A. Sy

Abstract:

Physicians develop emotional and psychological distress after facing a patient’s death. This can result in stress or burnout. Coping mechanisms in dealing with these deaths may be maladaptive. Determining grief, emotional impact, and coping strategies in physicians is necessary to identify those needing intervention. This can be done by employing validated assessment tools such as the Texas Revised Inventory of Grief (TRIG) scale, Impact of Events Scale (IES), and BriefCOPE tool, respectively. This prospective, observational study was done in a private hospital in Cebu City. Fifty-five internal medicine residents were included and tasked to answer a survey based on their most memorable patient death encounter. The TRIG, IES, and BriefCOPE scores were determined. Participants were divided into severe grief and non-severe grief based on TRIG scores, low-impact, moderate-impact, and high-impact based on IES, and low-use, moderate-use, and high-use based on the BriefCOPE. The differences in the groups’ characteristics were statistically determined, and a p-value of < 0.05 was significant. The participants’ average age was 28.45 years. Most were female and single. Most belonged to the non-severe group based on TRIG, a moderate-impact group based on the IES, and high-use group based on the BriefCOPE. However, 21.8% reported severe grief, 27.3% reported high-impact, and 10.9% had low use of coping strategies. The proportion of residents who encountered CPR prior to the patient’s death was greater in the severe group. Proportions of both high-impact and non-high impact groups were comparable. The proportion of female residents was higher in the high-use group. There were a number of residents who reported severe grief, high emotional impact, and low coping strategies. This highlights the need for interventions such as debriefing after CPR or formal training in residency programs in dealing with emotional burden to counteract maladaptive coping behaviors and prevent negative outcomes.

Keywords: residents, grief, emotional impact, coping, patient death

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Authors: Ghazi Faisal Najmuldeen, Noridah Abdullah, Mimi Sakinah

Abstract:

Bioethanol is an alcohol made by fermentation, mostly from carbohydrates, Cellulosic biomass, derived from non-food sources, such as castor shell waste, is also being developed as a feedstock for ethanol production Cellulose extracted from biomass sources is considered the future feedstock for many products due to the availability and eco-friendly nature of cellulose. In this study, castor shell (CS) biowaste resulted from the extraction of Castor oil from castor seeds was evaluated as a potential source of cellulose. The cellulose was extracted after pretreatment process was done on the CS. The pretreatment process began with the removal of other extractives from CS, then an alkaline treatment, bleaching process with hydrogen peroxide, and followed by a mixture of acetic and nitric acids. CS cellulose was analysed by infrared absorption spectroscopy (FTIR), scanning electron microscopy (SEM), X-ray diffraction (XRD), and thermogravimetric analysis (TGA). The result showed that the overall process was adequate to produce cellulose with high purity and crystallinity from CS waste. The cellulose was then hydrolyzed to produce glucose and then fermented to bioethanol.

Keywords: bioethanol, castor shell, cellulose, biowaste

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Authors: Marc Bachelet, Abhijit Kumar Chatterjee, José Manuel Avila

Abstract:

Data quality is a key component of any data-driven organization. Without data quality, organizations cannot effectively make data-driven decisions, which often leads to poor business performance. Therefore, it is important for an organization to ensure that the data they use is of high quality. This is where the concept of data mesh comes in. Data mesh is an organizational and architectural decentralized approach to data management that can help organizations improve the quality of data. The concept of data mesh was first introduced in 2020. Its purpose is to decentralize data ownership, making it easier for domain experts to manage the data. This can help organizations improve data quality by reducing the reliance on centralized data teams and allowing domain experts to take charge of their data. This paper intends to discuss how a set of elements, including data mesh, are tools capable of increasing data quality. One of the key benefits of data mesh is improved metadata management. In a traditional data architecture, metadata management is typically centralized, which can lead to data silos and poor data quality. With data mesh, metadata is managed in a decentralized manner, ensuring accurate and up-to-date metadata, thereby improving data quality. Another benefit of data mesh is the clarification of roles and responsibilities. In a traditional data architecture, data teams are responsible for managing all aspects of data, which can lead to confusion and ambiguity in responsibilities. With data mesh, domain experts are responsible for managing their own data, which can help provide clarity in roles and responsibilities and improve data quality. Additionally, data mesh can also contribute to a new form of organization that is more agile and adaptable. By decentralizing data ownership, organizations can respond more quickly to changes in their business environment, which in turn can help improve overall performance by allowing better insights into business as an effect of better reports and visualization tools. Monitoring and analytics are also important aspects of data quality. With data mesh, monitoring, and analytics are decentralized, allowing domain experts to monitor and analyze their own data. This will help in identifying and addressing data quality problems in quick time, leading to improved data quality. Data culture is another major aspect of data quality. With data mesh, domain experts are encouraged to take ownership of their data, which can help create a data-driven culture within the organization. This can lead to improved data quality and better business outcomes. Finally, the paper explores the contribution of AI in the coming years. AI can help enhance data quality by automating many data-related tasks, like data cleaning and data validation. By integrating AI into data mesh, organizations can further enhance the quality of their data. The concepts mentioned above are illustrated by AEKIDEN experience feedback. AEKIDEN is an international data-driven consultancy that has successfully implemented a data mesh approach. By sharing their experience, AEKIDEN can help other organizations understand the benefits and challenges of implementing data mesh and improving data quality.

Keywords: data culture, data-driven organization, data mesh, data quality for business success

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Authors: Ronald Orth, Johanna Haunschild, Sara Tsog

Abstract:

The bioeconomy is an inter- and cross-disciplinary field covering a large number and wide scope of existing and emerging technologies. It has a great potential to contribute to the transformation process of industry landscape and ultimately drive the economy towards sustainability. However, bioeconomy per se is not necessarily sustainable and technology should be seen as an enabler rather than panacea to all our ecological, social and economic issues. Therefore, to draw and maximize benefits from bioeconomy in terms of sustainability, we propose that innovative activities should encompass not only novel technologies and bio-based new materials but also multifocal innovations. For multifocal innovation endeavors, innovation management plays a substantial role, as any innovation emerges in a complex iterative process where communication and knowledge exchange among relevant stake holders has a pivotal role. The knowledge generation and innovation are although at the core of transition towards a more sustainable bio-based economy, to date, there is a significant lack of concepts and models that approach bioeconomy from the innovation management approach. The aim of this paper is therefore two-fold. First, it inspects the role of transformative approach in the adaptation of bioeconomy that contributes to the environmental, ecological, social and economic sustainability. Second, it elaborates the importance of technology and innovation management as a tool for smooth, prompt and effective transition of firms to the bioeconomy. We conduct a qualitative literature study on the sustainability challenges that bioeconomy entails thus far using Science Citation Index and based on grey literature, as major economies e.g. EU, USA, China and Brazil have pledged to adopt bioeconomy and have released extensive publications on the topic. We will draw an example on the forest based business sector that is transforming towards the new green economy more rapidly as expected, although this sector has a long-established conventional business culture with consolidated and fully fledged industry. Based on our analysis we found that a successful transition to sustainable bioeconomy is conditioned on heterogenous and contested factors in terms of stakeholders , activities and modes of innovation. In addition, multifocal innovations occur when actors from interdisciplinary fields engage in intensive and continuous interaction where the focus of innovation is allocated to a field of mutually evolving socio-technical practices that correspond to the aims of the novel paradigm of transformative innovation policy. By adopting an integrated and systems approach as well as tapping into various innovation networks and joining global innovation clusters, firms have better chance of creating an entire new chain of value added products and services. This requires professionals that have certain capabilities and skills such as: foresight for future markets, ability to deal with complex issues, ability to guide responsible R&D, ability of strategic decision making, manage in-depth innovation systems analysis including value chain analysis. Policy makers, on the other hand, need to acknowledge the essential role of firms in the transformative innovation policy paradigm.

Keywords: bioeconomy, innovation and technology management, multifocal innovation, sustainability, transformative innovation policy

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