Search results for: Cloud Procurement Process

Authors: C. Ardil

Abstract:

Intuitionistic fuzzy sets (IFS), Pythagorean fuzzy sets (PyFS), Picture fuzzy sets (PFS), q-rung orthopair fuzzy sets (q-ROF), Spherical fuzzy sets (SFS), T-spherical FS, and Neutrosophic sets (NS) are reviewed as multidimensional extensions of fuzzy sets in order to more explicitly and informatively describe the opinions of decision-making experts under uncertainty. To handle operations with standard fuzzy sets (SFS), the necessary operators; weighted arithmetic mean (WAM), weighted geometric mean (WGM), and Minkowski distance function are defined. The algorithm of the proposed proximity measure method (PMM) is provided with a multiple criteria group decision making method (MCDM) for use in a standard fuzzy set environment. To demonstrate the feasibility of the proposed method, the problem of selecting the best drone for an Air Force procurement request is used. The proximity measure method (PMM) based multidimensional standard fuzzy sets (SFS) is introduced to demonstrate its use with an issue involving unmanned combat aircraft selection.

Keywords: standard fuzzy sets (SFS), unmanned combat aircraft selection, multiple criteria decision making (MCDM), proximity measure method (PMM).

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Authors: Yilun Shang

Abstract:

In this paper we consider a one-dimensional random geometric graph process with the inter-nodal gaps evolving according to an exponential AR(1) process. The transition probability matrix and stationary distribution are derived for the Markov chains concerning connectivity and the number of components. We analyze the algorithm for hitting time regarding disconnectivity. In addition to dynamical properties, we also study topological properties for static snapshots. We obtain the degree distributions as well as asymptotic precise bounds and strong law of large numbers for connectivity threshold distance and the largest nearest neighbor distance amongst others. Both exact results and limit theorems are provided in this paper.

Keywords: random geometric graph, autoregressive process, degree, connectivity, Markovian, wireless network.

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Authors: Naresh Yadav, I.A. Khan, Sandeep Grover

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This paper presents a unified approach based graph theory and system theory postulates for the modeling and analysis of Simple open cycle Gas turbine system. In the present paper, the simple open cycle gas turbine system has been modeled up to its subsystem level and system variables have been identified to develop the process subgraphs. The theorems and algorithms of the graph theory have been used to represent behavioural properties of the system like rate of heat and work transfers rates, pressure drops and temperature drops in the involved processes of the system. The processes have been represented as edges of the process subgraphs and their limits as the vertices of the process subgraphs. The system across variables and through variables has been used to develop terminal equations of the process subgraphs of the system. The set of equations developed for vertices and edges of network graph are used to solve the system for its process variables.

Keywords: Simple open cycle gas turbine, Graph theoretic approach, process subgraphs, gas turbines system modeling, systemtheory

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Authors: Bassam Atieh Rajabi, Sai Peck Lee

Abstract:

Business Process Modeling (BPM) is the first and most important step in business process management lifecycle. Graph based formalism and rule based formalism are the two most predominant formalisms on which process modeling languages are developed. BPM technology continues to face challenges in coping with dynamic business environments where requirements and goals are constantly changing at the execution time. Graph based formalisms incur problems to react to dynamic changes in Business Process (BP) at the runtime instances. In this research, an adaptive and flexible framework based on the integration between Object Oriented diagramming technique and Petri Net modeling language is proposed in order to support change management techniques for BPM and increase the representation capability for Object Oriented modeling for the dynamic changes in the runtime instances. The proposed framework is applied in a higher education environment to achieve flexible, updatable and dynamic BP.

Keywords: Business Process Modeling, Change Management, Graph Based Modeling, Rule Based Modeling, Object Oriented PetriNet.

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Authors: S. Raissi

Abstract:

Response surface methodology (RSM) is a very efficient tool to provide a good practical insight into developing new process and optimizing them. This methodology could help engineers to raise a mathematical model to represent the behavior of system as a convincing function of process parameters. Through this paper the sequential nature of the RSM surveyed for process engineers and its relationship to design of experiments (DOE), regression analysis and robust design reviewed. The proposed four-step procedure in two different phases could help system analyst to resolve the parameter design problem involving responses. In order to check accuracy of the designed model, residual analysis and prediction error sum of squares (PRESS) described. It is believed that the proposed procedure in this study can resolve a complex parameter design problem with one or more responses. It can be applied to those areas where there are large data sets and a number of responses are to be optimized simultaneously. In addition, the proposed procedure is relatively simple and can be implemented easily by using ready-made standard statistical packages.

Keywords: Response Surface Methodology (RSM), Design of Experiments (DOE), Process modeling, Process setting, Process optimization.

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Authors: Farhad Kolahan, A. Hamid Khajavi

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In this paper, a set of experimental data has been used to assess the influence of abrasive water jet (AWJ) process parameters in cutting 6063-T6 aluminum alloy. The process variables considered here include nozzle diameter, jet traverse rate, jet pressure and abrasive flow rate. The effects of these input parameters are studied on depth of cut (h); one of most important characteristics of AWJ. The Taguchi method and regression modeling are used in order to establish the relationships between input and output parameters. The adequacy of the model is evaluated using analysis of variance (ANOVA) technique. In the next stage, the proposed model is embedded into a Simulated Annealing (SA) algorithm to optimize the AWJ process parameters. The objective is to determine a suitable set of process parameters that can produce a desired depth of cut, considering the ranges of the process parameters. Computational results prove the effectiveness of the proposed model and optimization procedure.

Keywords: AWJ machining, Mathematical modeling, Simulated Annealing, Optimization

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Authors: Syed Kamarul Bakri Syed Ahmad Bokharey, Kalaikumar Vallyutham, Narayanan Sambu Potty, Nabilah Abu Bakar

Abstract:

Infrastructure investments are important in developing countries, it will not only help to foster the economic growth of a nation, but it will also act as a platform in which new forms of partnership and collaboration can be developed mainly in East Asian countries. Since the last two decades, many infrastructure projects had been completed through build-operate-transfer (BOT) type of procurement. The developments of BOT have attracted participation of local and foreign private sector investor to secure funding and to deliver projects on time, within the budget and to the required specifications. Private sectors are preferred by the government in East Asia to participate in BOT projects due to lack of public funding. The finding has resulted that the private sector or promoter of the BOT projects is exposed to multiple risks which have been discussed in this paper. Effective risk management methods and good managerial skills are required in ensuring the success of the project. The review indicated that mitigation measures should be employed by the promoter throughout the concession period and support from the host government is also required in ensuring the success of the BOT project.

Keywords: BOT project, risks management, concessionaire, consortium.

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Authors: Ali Youniss Aidbaiss, G. Unnikrishnan, Anoob Hakim

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Scope changes, scope creeps, cost and time overruns have become common in projects in the oil and gas sector. Even in repetitive projects, failure to implement lessons learnt and correct past mistakes have resulted in various setbacks. This paper describes the concept of reusing successfully implemented design packages as templates for repetitive projects, and thereby lowering the instances of project failures. Units or systems successfully installed in projects can be identified and taken up for preparing template design packages. Standardization of units and systems helps to develop templates from successful designs which can be repeatedly used with confidence. These packages can be used with minimum modifications for developing FEED packages faster, saving cost and other valuable resources. Lessons learnt from the completed project incorporated in the templates avoid repeating past mistakes during detailed design, procurement and execution. With template packages, consistent quality can be maintained for similar projects, avoiding scope creep and scope changes which will ultimately result in cost and time savings.

Keywords: Engineering work package, repetitive construction, template design package, time saving in projects.

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Authors: Rogayah A. Majid, Nor Laila Md. Noor, Wan Adilah Wan Adnan

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User-Centered Design (UCD), Usability Engineering (UE) and Participatory Design (PD) are the common Human- Computer Interaction (HCI) approaches that are practiced in the software development process, focusing towards issues and matters concerning user involvement. It overlooks the organizational perspective of HCI integration within the software development organization. The Management Information Systems (MIS) perspective of HCI takes a managerial and organizational context to view the effectiveness of integrating HCI in the software development process. The Human-Centered Design (HCD) which encompasses all of the human aspects including aesthetic and ergonomic, is claimed as to provide a better approach in strengthening the HCI approaches to strengthen the software development process. In determining the effectiveness of HCD in the software development process, this paper presents the findings of a content analysis of HCI approaches by viewing those approaches as a technology which integrates user requirements, ranging from the top management to other stake holder in the software development process. The findings obtained show that HCD approach is a technology that emphasizes on human, tools and knowledge in strengthening the HCI approaches to strengthen the software development process in the quest to produce a sustainable, usable and useful software product.

Keywords: Human-Centered Design (HCD), Management Information Systems (MIS), Participatory Design (PD), User- Centered Design (UCD), Usability Engineering (UE)

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Authors: S. Mahovic Poljacek, T. Tomasegovic, T. Cigula, D. Donevski, R. Szentgyörgyvölgyi, S. Jakovljevic

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In this paper, a degradation of the photopolymeric material (PhPM), used as printing plate in the flexography reproduction technique, caused by accelerated aging has been observed. Since the basis process for production of printing plates from the PhPM is a radical cross-linking process caused by exposing to UV wavelengths, the assumption was that improper storage or irregular handling of the PhPM plate can change the surface and structure characteristics of the plates. Results have shown that the aging process causes degradation in the structure and changes in the surface of the PhPM printing plate.

Keywords: Aging process, accelerated treatment, flexography, photopolymeric material (PhPM).

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Authors: Rongli Gai, Zhiyuan Chang, Xiaohong Wang, Jingyu Liu

Abstract:

In view of various situations in the interpolation process, most researchers use self-adaptation to adjust the interpolation process, which is also one of the current and future research hotspots in the field of CNC (Computerized Numerical Control) machining. In the interpolation process, according to the overview of the spline curve interpolation algorithm, the adaptive analysis is carried out from the factors affecting the interpolation process. The adaptive operation is reflected in various aspects, such as speed, parameters, errors, nodes, feed rates, random period, sensitive point, step size, curvature, adaptive segmentation, adaptive optimization, etc. This paper will analyze and summarize the research of adaptive imputation in the direction of the above factors affecting imputation.

Keywords: Adaptive algorithm, CNC machining, interpolation constraints, spline curve interpolation.

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Authors: Tânia Manso, Luís Teixeira, Paula M. Reis Correia

Abstract:

Glazing is a process used to reduce undesirable drying or dehydration of fish during frozen or cold storage. To evaluate the effect of the time/ temperature binomial of the cryogenic frozen tunnel in the amount of glazing watera Central Composite Rotatable Design was used, with application of the Response Surface Methodology. The results reveal that the time/ temperature obtained for pink cusk-eel in experimental conditions for glazing water are similar to the industrial process, but for red fish and merluza the industrial process needs some adjustments. Control charts were established and implementedto control the amount of glazing water on sardine and merluza. They show that the freezing process was statistically controlled but there were some tendencies that must be analyzed, since the trend of sample mean values approached either of the limits, mainly in merluza. Thus, appropriate actions must be taken, in order to improve the process.

Keywords: Control charts, frozen fish, glazing, RSM.

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Authors: L. Krpalkova, N. O' Mahony, A. Carvalho, S. Campbell, G. Corkery, E. Broderick, J. Walsh

Abstract:

Farm management and operations will drastically change due to access to real-time data, real-time forecasting and tracking of physical items in combination with Internet of Things (IoT) developments to further automate farm operations. Dairy farms have embraced technological innovations and procured vast amounts of permanent data streams during the past decade; however, the integration of this information to improve the whole farm decision-making process does not exist. It is now imperative to develop a system that can collect, integrate, manage, and analyze on-farm and off-farm data in real-time for practical and relevant environmental and economic actions. The developed systems, based on machine learning and artificial intelligence, need to be connected for useful output, a better understanding of the whole farming issue and environmental impact. Evolutionary Computing (EC) can be very effective in finding the optimal combination of sets of some objects and finally, in strategy determination. The system of the future should be able to manage the dairy farm as well as an experienced dairy farm manager with a team of the best agricultural advisors. All these changes should bring resilience and sustainability to dairy farming as well as improving and maintaining good animal welfare and the quality of dairy products. This review aims to provide an insight into the state-of-the-art of big data applications and EC in relation to smart dairy farming and identify the most important research and development challenges to be addressed in the future. Smart dairy farming influences every area of management and its uptake has become a continuing trend.

Keywords: Big data, evolutionary computing, cloud, precision technologies

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Authors: Maziar Ramezani, Thomas Neitzert

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This paper gives an overview of a deep drawing process by pressurized liquid medium separated from the sheet by a rubber diaphragm. Hydroforming deep drawing processing of sheet metal parts provides a number of advantages over conventional techniques. It generally increases the depth to diameter ratio possible in cup drawing and minimizes the thickness variation of the drawn cup. To explore the deformation mechanism, analytical and numerical simulations are used for analyzing the drawing process of an AA6061-T4 blank. The effects of key process parameters such as coefficient of friction, initial thickness of the blank and radius between cup wall and flange are investigated analytically and numerically. The simulated results were in good agreement with the results of the analytical model. According to finite element simulations, the hydroforming deep drawing method provides a more uniform thickness distribution compared to conventional deep drawing and decreases the risk of tearing during the process.

Keywords: Deep drawing, Hydroforming, Rubber diaphragm

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Authors: Soe Winn, May Thwe Oo

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Business process automation is an important task in an enterprise business environment software development. The requirements of processing acceleration and automation level of enterprises are inherently different from one organization to another. We present a methodology and system for automation of business process management system architecture by multi-agent collaboration based on SOA. Design layer processes are modeled in semantic markup language for web services application. At the core of our system is considering certain types of human tasks to their further automation across over multiple platform environments. An improved abnormality processing with model for automation of BPMS architecture by multi-agent collaboration based on SOA is introduced. Validating system for efficiency of process automation, an application for educational knowledge base instance would also be described.

Keywords: Business process management system, businessprocess automation, multi-agent collaboration, Service OrientedArchitecture, extensible service application

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Authors: Wan Hasrulnizzam Wan Mahmood, Mohd Razali Muhamad, Nurulain Mat Tahar

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This paper is prepared to provide a review of how an automotive manufacturer, ISUZU HICOM Malaysia Co. Ltd. sustained the supply chain management after business process reengineering in 2007. One of the authors is currently undergoing industrial attachment and has spent almost 6 months researching in the production and operation management system of the company. This study was carried out as part of the tasks in the attachment program. The result shows that delivery lateness and outsourcing are the main barriers that affected productivity. From the gap analysis, the authors found that new business process operation had improved suppliers delivery performance.

Keywords: Supply Chain Management, Business Process Re- Engineering, Delivery, Outsourcing, Automotive Manufacturer.

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Authors: Rudy Agustriyanto, Akbarningrum Fatmawati

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The utilization of cheese whey as a fermentation substrate to produce bio-ethanol is an effort to supply bio-ethanol demand as a renewable energy. Like other process systems, modeling is also required for fermentation process design, optimization and plant operation. This research aims to study the fermentation process of cheese whey by applying mathematics and fundamental concept in chemical engineering, and to investigate the characteristic of the cheese whey fermentation process. Steady state simulation results for inlet substrate concentration of 50, 100 and 150 g/l, and various values of hydraulic retention time, showed that the ethanol productivity maximum values were 0.1091, 0.3163 and 0.5639 g/l.h respectively. Those values were achieved at hydraulic retention time of 20 hours, which was the minimum value used in this modeling. This showed that operating reactor at low hydraulic retention time was favorable. Model of bio-ethanol production from cheese whey will enhance the understanding of what really happen in the fermentation process.

Keywords: Cheese whey, ethanol, fermentation, modeling.

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Authors: František Šebek, Petr Kubík, Jindřich Petruška, Jiří Hůlka

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Present study is aimed on the cutting process of circular cross-section rods where the fracture is used to separate one rod into two pieces. Incorporating the phenomenological ductile fracture model into the explicit formulation of finite element method, the process can be analyzed without the necessity of realizing too many real experiments which could be expensive in case of repetitive testing in different conditions. In the present paper, the steel AISI 1045 was examined and the tensile tests of smooth and notched cylindrical bars were conducted together with biaxial testing of the notched tube specimens to calibrate material constants of selected phenomenological ductile fracture models. These were implemented into the Abaqus/Explicit through user subroutine VUMAT and used for cutting process simulation. As the calibration process is based on variables which cannot be obtained directly from experiments, numerical simulations of fracture tests are inevitable part of the calibration. Finally, experiments regarding the cutting process were carried out and predictive capability of selected fracture models is discussed. Concluding remarks then make the summary of gained experience both with the calibration and application of particular ductile fracture criteria.

Keywords: Ductile fracture, phenomenological criteria, cutting process, explicit formulation, AISI 1045 steel.

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Authors: Ch. Thee, Junhua Dong, Wei Ke

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The atmospheres in many cities along the coastal lines in the world have been rapidly changed to coastal-industrial atmosphere. Hence, it is vital to investigate the corrosion behavior of steel exposed to this kind of environment. In this present study, Electrochemical Impedance Spectrography (EIS) and film thickness measurement were applied to monitor the corrosion behavior of weathering steel covered with a thin layer of the electrolyte in a wet-dry cyclic condition, simulating a coastal-industrial environment at 25oC and 60% RH. The results indicate that in all cycles, the corrosion rate increases during the drying process due to an increase in anion concentration and an acceleration of oxygen diffusion enhanced by the effect of the thinning out of the electrolyte. During the wet-dry cyclic corrosion test, the long-term corrosion behavior of this steel depends on the periods of exposure. Corrosion process is first accelerated and then decelerated. The decelerating corrosion process is contributed to the formation of the protective rust, favored by the wet-dry cycle and the acid regeneration process during the rusting process.

Keywords: Atmospheric corrosion, EIS, low alloy, rust.

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Authors: Safa Boudhaouia, Mohamed Amen Gahbiche, Eliane Giraud, Wacef Ben Salem, Philippe Dal Santo

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Multi-point forming (MPF) and asymmetric incremental forming (ISF) are two flexible processes for sheet metal manufacturing. To take advantages of these two techniques, a hybrid process has been developed: The Multipoint Incremental Forming (MPIF). This process accumulates at once the advantages of each of these last mentioned forming techniques, which makes it a very interesting and particularly an efficient process for single, small, and medium series production. In this paper, an experimental and a numerical investigation of this technique are presented. To highlight the flexibility of this process and its capacity to manufacture standard and complex shapes, several pieces were produced by using MPIF. The forming experiments are performed on a 3-axis CNC machine. Moreover, a numerical model of the MPIF process has been implemented in ABAQUS and the analysis showed a good agreement with experimental results in terms of deformed shape. Furthermore, the use of an elastomeric interpolator allows avoiding classical local defaults like dimples, which are generally caused by the asymmetric contact and also improves the distribution of residual strain. Future works will apply this approach to other alloys used in aeronautic or automotive applications.

Keywords: Incremental forming, numerical simulation, MPIF, multipoint forming.

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Authors: A. Soualem

Abstract:

The design of multi stage deep drawing processes requires the evaluation of many process parameters such as the intermediate die geometry, the blank shape, the sheet thickness, the blank holder force, friction, lubrication etc..These process parameters have to be determined for the optimum forming conditions before the process design. In general sheet metal forming may involve stretching drawing or various combinations of these basic modes of deformation. It is important to determine the influence of the process variables in the design of sheet metal working process. Especially, the punch and die corner for deep drawing will affect the formability. At the same time the prediction of sheet metals springback after deep drawing is an important issue to solve for the control of manufacturing processes. Nowadays, the importance of this problem increases because of the use of steel sheeting with high stress and also aluminum alloys.

The aim of this paper is to give a better understanding of the springback and its effect in various sheet metals forming process such as expansion and restreint deep drawing in the cup drawing process, by varying radius die, lubricant for two commercially available materials e.g. galvanized steel and Aluminum sheet. To achieve these goals experiments were carried out and compared with other results. The original of our purpose consist on tests which are ensured by adapting a U-type stretching-bending device on a tensile testing machine, where we studied and quantified the variation of the springback.

Keywords: Deep drawing, Expansion, Restreint deep drawing, Springback.

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Authors: Safeer Hussain Khan

Abstract:

In this paper, we consider an iteration process for approximating common fixed points of two asymptotically quasinonexpansive mappings and we prove some strong and weak convergence theorems for such mappings in uniformly convex Banach spaces.

Keywords: Asypmtotically quasi-nonexpansive mappings, Commonfixed point, Strong and weak convergence, Iteration process.

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Authors: F.S.Tashimova, A. Mirzabekova, Z. Ismagambetova, Y. Massanov, Z. Gabit

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In the globalization process, when the struggle for minds and values of the people is taking place, the impact of the virtual space can cause unexpected effects and consequences in the process of adjustment of young people in this world. Their special significance is defined by unconscious influence on the underlying process of meaning and therefore the values preached by them are much more effective and affect both the personal characteristics and the peculiarities of adjustment process. Related to this the challenge is to identify factors influencing the reflection characteristics of virtual subjects and measures their impact on the personal characteristics of the students.

Keywords: Coping behavior, overcoming, personalization (representation), psychological defense, values, virtual space, virtual subject, subjective reflection.

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Authors: Petr Šimek, Kamil Kostruk

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This paper deals with the problem of testing the Electronic Control Unit (ECU) for the specified function validation. Modern ECUs have many functions which need to be tested. This process requires tracking between the test and the specification. The technique discussed in this paper explores the system for automating this process. The paper focuses on the introduction to the problem in general, then it describes the proposed test system concept and its principle. It looks at how the process of the ECU interface specification file for automated interface testing and test tracking works. In the end, the future possible development of the project is discussed.

Keywords: Electronic control unit testing, embedded system, test generate, test automation, process automation, CAN bus, Ethernet.

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Authors: Vesna Bosilj Vuksic, Mirjana Pejic Bach

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Business process management (BPM) has become widely accepted within business community as a means for improving business performance. However, it is of the highest importance to incorporate BPM as part of the curriculum at the university level education in order to achieve the appropriate acceptance of the method. Goal of the paper is to determine the current state of education in business process management (BPM) at the Croatian universities and abroad. It investigates the applied forms of instruction and teaching methods and gives several proposals for BPM courses improvement. Since majority of undergraduate and postgraduate students have limited understanding of business processes and lack of any practical experience, there is a need for introducing new teaching approaches. Therefore, we offer some suggestions for further improvement, among which the introduction of simulation games environment in BPM education is strongly recommended.

Keywords: business process management, simulation games, education

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Authors: S. Manaseer, F. A. Masooud, A. A. Sharieh

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Fault tolerance is critical in many of today's large computer systems. This paper focuses on improving fault tolerance through testing. Moreover, it concentrates on the memory faults: how to access the editable part of a process memory space and how this part is affected. A special Software Fault Injection Technique (SFIT) is proposed for this purpose. This is done by sequentially scanning the memory of the target process, and trying to edit maximum number of bytes inside that memory. The technique was implemented and tested on a group of programs in software packages such as jet-audio, Notepad, Microsoft Word, Microsoft Excel, and Microsoft Outlook. The results from the test sample process indicate that the size of the scanned area depends on several factors. These factors are: process size, process type, and virtual memory size of the machine under test. The results show that increasing the process size will increase the scanned memory space. They also show that input-output processes have more scanned area size than other processes. Increasing the virtual memory size will also affect the size of the scanned area but to a certain limit.

Keywords: Complex software systems, Error detection, Fault tolerance, Injection and testing methodology, Memory faults, Process and virtual memory.

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Authors: Aleksandra Yu. Sazonova, Valentina M. Raeva

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The aim of this work was to apply extractive distillation for acetonitrile removal from water solutions, to validate thermodynamic criterion based on excess Gibbs energy to entrainer selection process for acetonitrile – water mixture separation and show its potential efficiency at isothermal conditions as well as at isobaric (conditions of real distillation process), to simulate and analyze an extractive distillation process with chosen entrainers: optimize amount of trays and feeds, entrainer/original mixture and reflux ratios. Equimolar composition of the feed stream was chosen for the process, comparison of the energy consumptions was carried out. Glycerol was suggested as the most energetically and ecologically suitable entrainer.

Keywords: Acetonitrile, entrainer, extractive distillation, water.

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Authors: Hao-Hsi Tseng, Hsin-Yun Lee

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Adopting Most Advantageous Tender (MAT) for the government procurement projects has become popular in Taiwan. As time pass by, the problems of MAT has appeared gradually. People condemn two points that are the result might be manipulated by a single committee member’s partiality and how to make a fair decision when the winner has two or more. Arrow’s Impossibility Theorem proposed that the best scoring method should meet the four reasonable criteria. According to these four criteria this paper constructed an “Illegitimate Scores Checking Scheme” for a scoring method and used the scheme to find out the illegitimate of the current evaluation method of MAT. This paper also proposed a new scoring method that is called the “Standardizing Overall Evaluated Score Method”. This method makes each committee member’s influence tend to be identical. Thus, the committee members can scoring freely according to their partiality without losing the fairness. Finally, it was examined by a large-scale simulation, and the experiment revealed that the it improved the problem of dictatorship and perfectly avoided the situation of cyclical majorities, simultaneously. This result verified that the Standardizing Overall Evaluated Score Method is better than any current evaluation method of MAT.

Keywords: Arrow’s impossibility theorem, most advantageous tender, illegitimate scores checking scheme, standard score.

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Authors: Sachin Kamble, Shradha Gawankar

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This paper presents the findings of successful implementation of Business Process Reengineering (BPR) of cement dispatch activities in a cement manufacturing plant located in India. Simulation model was developed for the purpose of identifying and analyzing the areas for improvement. The company was facing a problem of low throughput rate and subsequent forced stoppages of the plant leading to a high production loss of 15000MT per month. It was found from the study that the present systems and procedures related to the in-plant logistics plant required significant changes. The major recommendations included process improvement at the entry gate, reducing the cycle time at the security gate and installation of an additional weigh bridge. This paper demonstrates how BPR can be implemented for improving the in-plant logistics process. Various recommendations helped the plant to increase its throughput by 14%.

Keywords: Business process reengineering, simulation modeling, in-plant logistics, distribution process, cement industry.

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Authors: Paul Diaconu, Nicoleta Coman

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This paper explores the idea of globalisation and considers accounting-s role in that process in order to develop new spaces for accounting research. That-s why in this paper we are looking for questions not necessary for answers. Adopting an 'alternative' view of accounting it-s related to the fact that we sees accounting as social and evolutionist process, that pays heed to those voices arguing for greater social and environmental justice, and that draws attention to the role of accounting researchers in the process of globalisation. The paper defines globalisation and expands the globalisation and accounting research agenda introducing in this context the harmonization process in accounting. There are the two main systems which are disputing the first stage of being the benchmark: GAAP and IFRS. Each of them has his pluses and minuses on being the selected one. Due to this fact a convergence of the two, joining the advantages and disadvantages of the two should be the solution for an unique international accounting solution. Is this idea realizable, what steps has been made until now, what should be done in the future. The paper is emphasising the role of the cultural differences in the process of imposing of an unique international accounting system by the global organizations..

Keywords: Investors, capital markets, international accounting.

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