Search results for: domestic manufacturing
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 1024

Search results for: domestic manufacturing

364 The Impact of Government Expenditure on Economic Growth: A Study of Asian Countries

Authors: K. P. K. S. Lahirushan, W. G. V. Gunasekara

Abstract:

Main purpose of this study is to identify the impact of government expenditure on economic growth in Asian Countries. Consequently, main objective is to analyze whether government expenditure causes economic growth in Asian countries vice versa and then scrutinizing long-run equilibrium relationship exists between them. The study completely based on secondary data. The methodology being quantitative that includes econometrical techniques of cointegration, panel fixed effects model and granger causality in the context of panel data of Asian countries; Singapore, Malaysia, Thailand, South Korea, Japan, China, Sri Lanka, India and Bhutan with 44 observations in each country, totaling to 396 observations from 1970 to 2013. The model used is the random effects panel OLS model. As with the above methodology, the study found the fascinating outcome. At first, empirical findings exhibit a momentous positive impact of government expenditure on Gross Domestic Production in Asian region. Secondly, government expenditure and economic growth indicate a long-run relationship in Asian countries. In conclusion, there is a unidirectional causality from economic growth to government expenditure and government expenditure to economic growth in Asian countries. Hence the study is validated that it is in line with the Keynesian theory and Wagner’s law as well. Consequently, it can be concluded that role of government would play a vital role in economic growth of Asian Countries. However; if government expenditure did not figure out with the economy’s needs it might be considerably inspiration the economy in a negative way so that society bears the costs.

Keywords: Asian Countries, Government Expenditure, Keynesian theory, Wagner’s theory, Random effects panel OLS model.

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363 A Review on Recycled Use of Solid Wastes in Building Materials

Authors: Oriyomi M. Okeyinka, David A. Oloke, Jamal M. Khatib

Abstract:

Large quantities of solid wastes being generated worldwide from sources such as household, domestic, industrial, commercial and construction demolition activities, leads to environmental concerns. Utilization of these wastes in making building construction materials can reduce the magnitude of the associated problems. When these waste products are used in place of other conventional materials, natural resources and energy are preserved and expensive and/or potentially harmful waste disposal is avoided. Recycling which is regarded as the third most preferred waste disposal option, with its numerous environmental benefits, stand as a viable option to offset the environmental impact associated with the construction industry. This paper reviews the results of laboratory tests and important research findings, and the potential of using these wastes in building construction materials with focus on sustainable development. Research gaps, which includes; the need to develop standard mix design for solid waste based building materials; the need to develop energy efficient method of processing solid waste use in concrete; the need to study the actual behavior or performance of such building materials in practical application and the limited real life application of such building materials have also been identified. A research is being proposed to develop an environmentally friendly, lightweight building block from recycled waste paper, without the use of cement, and with properties suitable for use as walling unit. This proposed research intends to incorporate, laboratory experimentation and modeling to address the identified research gaps.

Keywords: Recycling, solid waste, construction, building materials.

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362 Integration and Selectivity in Open Innovation:An Empirical Analysis in SMEs

Authors: Chiara Verbano, Maria Crema, Karen Venturini

Abstract:

The company-s ability to draw on a range of external sources to meet their needs for innovation, has been termed 'open innovation' (OI). Very few empirical analyses have been conducted on Small and Medium Enterprises (SMEs) to the extent that they describe and understand the characteristics and implications of this new paradigm. The study's objective is to identify and characterize different modes of OI, (considering innovation process phases and the variety and breadth of the collaboration), determinants, barriers and motivations in SMEs. Therefore a survey was carried out among Italian manufacturing firms and a database of 105 companies was obtained. With regard to data elaboration, a factorial and cluster analysis has been conducted and three different OI modes have emerged: selective low open, unselective open upstream, and mid- partners integrated open. The different behaviours of the three clusters in terms of determinants factors, performance, firm-s technology intensity, barriers and motivations have been analyzed and discussed.

Keywords: Open innovation, R&D management, SMEs.

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361 The U.S. and Western Europe Role in Resolving the Religious Conflicts in Central Asia

Authors: Zhanar Aldubasheva, Mukhtar Senggirbay, Elnura Assyltayeva

Abstract:

The modern world is experiencing fundamental and dynamic changes. The transformation of international relations; the end of confrontation and successive overcoming of the Cold War consequences have expanded possible international cooperation. The global nuclear conflict threat has been minimized, while a tendency to establish a unipolar world structure with the U.S. economic and power domination is growing. The current world system of international relations, apparently is secular. However, the religious beliefs of one or another nations play a certain (sometimes a key) role, both in the domestic affairs of the individual countries and in the development of bilateral ties. Political situation in Central Asia has been characterized by new factors such as international terrorism; religious extremism and radicalism; narcotrafficking and illicit arms trade of a global character immediately threaten to peace and political stability in Central Asia. The role and influence of Islamic fundamentalism is increasing; political ethnocentrism and the associated aggravation of inter-ethnic relations, the ambiguity of national interests and objectives of major geo-political groups in the Central Asian region regarding the division the political influence, emerge. This article approaches the following issues: the role of Islam in Central Asia; destabilizing factors in Central Asia; Islamic movements in Central Asia, Western Europe and the United States; the United States, Western Europe and Central Asia: religion, politics, ideology, and the US-Central Asia antiterrorism and religious extremism cooperation.

Keywords: USA, Central Asia, religious conflict, terrorism, regional security.

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360 Structure Improvement of Aluminothermic Welding Joints by Using Modifiers

Authors: Mihai Brânzei, Tudor Coman

Abstract:

Aluminothermic rail welding was from the beginning a great success because its low price even in 1895 in Germany. This method is now, widely used all over the world for the railways construction, maintenance and modernization. Instructions give you guidelines for preparing papers for conferences or journals. After 1989, the welding needs of the potentials beneficiaries (Romanian Railways, Urban Transportation Companies) keep raise because of the railways maintenance and modernization necessity. The main materials that determine the Thermit (T) composition result from manufacturing scraps all over the country. This can help the environment by consuming these scraps. The Romanian need for alumino-thermic welding is now by 11300 per year, and in a favourable economical environment, this amount can reach 30000 units. This paper tries to show the effect of two types of modifiers introduced in the T composition on the structure and properties of an alumino-thermic welding.

Keywords: aluminothermic rail welding, modifier, Thermit.

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359 Design, Development and Analysis of Automated Storage and Retrieval System with Single and Dual Command Dispatching using MATLAB

Authors: M. Aslam, Farrukh, A. R. Gardezi, Nasir Hayat

Abstract:

Automated material handling is given prime importance in the semi automated and automated facilities since it provides solution to the gigantic problems related to inventory and also support the latest philosophies like just in time production JIT and lean production. Automated storage and retrieval system is an antidote (if designed properly) to the facility sufferings like getting the right material , materials getting perished, long cycle times or many other similar kind of problems. A working model of automated storage and retrieval system (AS/RS) is designed and developed under the design parameters specified by Material Handling Industry of America (MHIA). Later on analysis was carried out to calculate the throughput and size of the machine. The possible implementation of this technology in local scenario is also discussed in this paper.

Keywords: Automated storage and retrieval system (AS/RS), Material handling, Computer integrated manufacturing (CIM), Lightdependent resistor (LDR)

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358 Retraction Free Motion Approach and Its Application in Automated Robotic Edge Finishing and Inspection Processes

Authors: M. Nemer, E. I. Konukseven

Abstract:

In this paper, a motion generation algorithm for a six Degrees of Freedom (DoF) robotic hand in a static environment is presented. The purpose of developing this method is to be used in the path generation of the end-effector for edge finishing and inspection processes by utilizing the CAD model of the considered workpiece. Nonetheless, the proposed algorithm may be extended to be applicable for other similar manufacturing processes. A software package programmed in the application programming interface (API) of SolidWorks generates tool path data for the robot. The proposed method significantly simplifies the given problem, resulting in a reduction in the CPU time needed to generate the path, and offers an efficient overall solution. The ABB IRB2000 robot is chosen for executing the generated tool path.

Keywords: Offline programming, CAD-based tools, edge deburring, edge scanning, path generation.

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357 Drum-Buffer-Rope: The Technique to Plan and Control the Production Using Theory of Constraints

Authors: Arvind Bhardwaj, Ajay Gupta, Arun Kanda

Abstract:

Theory of Constraints has been emerging as an important tool for optimization of manufacturing/service systems. Goldratt in his first book “ The Goal " gave the introduction on Theory of Constraints and its applications in a factory scenario. A large number of production managers around the globe read this book but only a few could implement it in their plants because the book did not explain the steps to implement TOC in the factory. To overcome these limitations, Goldratt wrote this book to explain TOC, DBR and the method to implement it. In this paper, an attempt has been made to summarize the salient features of TOC and DBR listed in the book and the correct approach to implement TOC in a factory setting. The simulator available along with the book was actually used by the authors and the claim of Goldratt regarding the use of DBR and Buffer management to ease the work of production managers was tested and was found to be correct.

Keywords: Drum Buffer Rope (DBR), Optimized ProductionTechnology (OPT), Capacity Constrained Resource (CCR)

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356 A Study on Architectural Characteristics‎ of Traditional Iranian Ordinary Houses in Mashhad, Iran

Authors: Rana Daneshvar Salehi

Abstract:

In many Iranian cities including ‎‎Mashhad‎, the capital of ‎‎‎‎Razavi Khorasan Province‎, ‎ordinary samples of domestic architecture ‎on a ‎small scale is not ‎‎‎considered as ‎heritage. ‎While the ‎principals of house formation are ‎‎respected in all ‎‎traditional Iranian ‎‎‎‎houses‎; ‎from moderate to great ones. During the past decade, Mashhad has lost its identity, and has become a modern city. Identifying it as the capital of the Islamic Culture in 2017 by ISESCO and consequently looking for new developments and transfiguration caused to demolish a large ‎number ‎of ‎traditional modest habitation. ‎For this ‎reason, the present paper aims to introduce ‎the three ‎undiscovered houses with the ‎historical and monumental values located in the ‎oldest ‎neighborhoods of Mashhad which have been neglected in the cultural ‎heritage field. The preliminary phase of this approach will be a measured survey to identify the significant characteristics ‎of ‎selected dwellings and understand the challenges through focusing on building ‎form, orientation, ‎‎room function, space proportion and ornamental elements’ details. A comparison between the ‎‎case studies and the wealthy domestically buildings ‎presents that a house belongs to inhabitants ‎with an average income could introduce the same accurate, regular, harmonic and proportionate ‎design which can be found in the great mansions. It reveals that an ordinary traditional house can ‎be regarded as valuable construction not only for its historical characteristics but also ‎for its ‎aesthetical and architectural features that could avoid further destructions in the future.

Keywords: Traditional ordinary house, architectural characteristic, proportion, heritage.

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355 Utilization of Agro-Industrial Waste in Metal Matrix Composites: Towards Sustainability

Authors: L. Lancaster, M. H. Lung, D. Sujan

Abstract:

The application of agro-industrial waste in Aluminum Metal Matrix Composites has been getting more attention as they can reinforce particles in metal matrix which enhance the strength properties of the composites. In addition, by applying these agroindustrial wastes in useful way not only save the manufacturing cost of products but also reduce the pollutions on environment. This paper represents a literature review on a range of industrial wastes and their utilization in metal matrix composites. The paper describes the synthesis methods of agro-industrial waste filled metal matrix composite materials and their mechanical, wear, corrosion, and physical properties. It also highlights the current application and future potential of agro-industrial waste reinforced composites in aerospace, automotive and other construction industries.

Keywords: Bond layer, Interfacial shear stress, Bi-layered assembly, Thermal mismatch, Flip Chip Ball Grid Array.

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354 Government Initiatives: The Missing Key for E-commerce Growth in KSA

Authors: R. AlGhamdi, S. Drew, S. Alkhalaf

Abstract:

This paper explores the issues that influence online retailing in Saudi Arabia. Retailers in Saudi Arabia have been reserved in their adoption of electronically delivered aspects of their business. Despite the fact that Saudi Arabia has the largest and fastest growth of ICT marketplaces in the Arab region, e-commerce activities are not progressing at the same speed. Only very few Saudi companies, mostly medium and large companies from the manufacturing sector, are involved in e-commerce implementation. Based on qualitative data collected by conducting interviews with 16 retailers and 16 potential customers in Saudi Arabia, several factors influencing online retailing diffusion in Saudi Arabia are identified. However, government support comes the highest and most influencing factor for online retailing growth as identified by both parties; retailers and potential customers in Saudi Arabia.

Keywords: government support, key factor, online retailing growth, Saudi Arabia

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353 Effect of Scanning Speed on Material Efficiency of Laser Metal Deposited Ti6Al4V

Authors: Esther T. Akinlabi, Rasheedat M. Mahamood, Mukul Shukla, Sisa. Pityana

Abstract:

The study of effect of laser scanning speed on material efficiency in Ti6Al4V application is very important because unspent powder is not reusable because of high temperature oxygen pick-up and contamination. This study carried out an extensive study on the effect of scanning speed on material efficiency by varying the speed between 0.01 to 0.1m/sec. The samples are wire brushed and cleaned with acetone after each deposition to remove un-melted particles from the surface of the deposit. The substrate is weighed before and after deposition. A formula was developed to calculate the material efficiency and the scanning speed was compared with the powder efficiency obtained. The results are presented and discussed. The study revealed that the optimum scanning speed exists for this study at 0.01m/sec, above and below which the powder efficiency will drop

Keywords: Additive Manufacturing, Laser Metal Deposition Process, Material efficiency, Processing Parameter, Titanium alloy.

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352 Knowledge Audit Model for Requirement Elicitation Process

Authors: Laleh Taheri, Noraini C. Pa., Rusli Abdullah, Salfarina Abdullah

Abstract:

Knowledge plays an important role to the success of any organization. Software development organizations are highly knowledge-intensive organizations especially in their requirement elicitation process (REP). There are several problems regarding communicating and using the knowledge in REP such as misunderstanding, being out of scope, conflicting information and changes of requirements. All of these problems occurred in transmitting the requirements knowledge during REP. Several researches have been done in REP in order to solve the problem towards requirements. Knowledge Audit (KA) approaches were proposed in order to solve managing knowledge in human resources, financial and manufacturing. There is lack of study applying the KA in requirements elicitation process. Therefore, this paper proposes a KA model for REP in supporting to acquire good requirements.

Keywords: Knowledge Audit, Requirement Elicitation Process, KA Model, Knowledge in Requirement Elicitation.

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351 A Linearization and Decomposition Based Approach to Minimize the Non-Productive Time in Transfer Lines

Authors: Hany Osman, M. F. Baki

Abstract:

We address the balancing problem of transfer lines in this paper to find the optimal line balancing that minimizes the nonproductive time. We focus on the tool change time and face orientation change time both of which influence the makespane. We consider machine capacity limitations and technological constraints associated with the manufacturing process of auto cylinder heads. The problem is represented by a mixed integer programming model that aims at distributing the design features to workstations and sequencing the machining processes at a minimum non-productive time. The proposed model is solved by an algorithm established using linearization schemes and Benders- decomposition approach. The experiments show the efficiency of the algorithm in reaching the exact solution of small and medium problem instances at reasonable time.

Keywords: Transfer line balancing, Benders' decomposition, Linearization.

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350 Hospital Waste Management Practices: A Case Study in Iran

Authors: M. Farzadkia, S. Jorfi

Abstract:

Hospital waste is a category of waste consisting of infectious and non-infectious waste, which pose environmental and health risks. Therefore, special planning and management is required, due to the potential hazards of them. The lack of valid and comprehensive information regarding the generation and management of hospital waste in Iran is one of the most important problems in this field. This research aimed to evaluate hospital waste management efficiency in Karaj city, Iran. The four greatest hospitals in Karaj city had been selected in this cross-sectional study. Site observations and interviews with employees were implemented. The data was gathered based on the hospital waste management questionnaire which was designed by World Health Organization for developing countries. Collected Data had been analyzed using SPSS software. The average of solid waste which was generated per bed was 2.78 kg, which included 90% of domestic waste and 10% of infectious waste. Based on the quantitative analysis of general and infectious waste in these hospitals, the highest contributors of general waste were consisting of food waste (37.39%), while textile (28.06%) were the highest contributors of the infectious waste. According to the information contained in the questionnaires, the main defects of waste management in these hospitals were; inadequate staff in waste management sector, poorly disinfection of solid waste containers and temporary storage locations, and a lack of proper infectious waste treatment. According to the results of this research, waste management in these hospitals were far from optimum conditions. In order to improve the existing conditions, mentioned problems must be solved quickly, and planning for continuous monitoring in the waste management field in these hospitals should be established.

Keywords: Waste management, hospital wastes, solid wastes, Iran.

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349 Industrial Wastewater Sludge Treatment in Chongqing, China

Authors: Victor Emery David Jr, Jiang Wenchao, Yasinta John, Md. Sahadat Hossain

Abstract:

Sludge originates from the process of treatment of wastewater. It is the byproduct of wastewater treatment containing concentrated heavy metals and poorly biodegradable trace organic compounds, as well as potentially pathogenic organisms (viruses, bacteria, etc.) which are usually difficult to treat or dispose of. China, like other countries, is no stranger to the challenges posed by increase of wastewater. Treatment and disposal of sludge has been a problem for most cities in China. However, this problem has been exacerbated by other issues such as lack of technology, funding, and other factors. Suitable methods for such climatic conditions are still unavailable for modern cities in China. Against this background, this paper seeks to describe the methods used for treatment and disposal of sludge from industries and suggest a suitable method for treatment and disposal in Chongqing/China. From the research conducted, it was discovered that the highest treatment rate of sludge in Chongqing was 10.08%. The industrial waste piping system is not separated from the domestic system. Considering the proliferation of industry and urbanization, there is a likelihood that the production of sludge in Chongqing will increase. If the sludge produced is not properly managed, this may lead to adverse health and environmental effects. Disposal costs and methods for Chongqing were also included in this paper’s analysis. Research showed that incineration is the most expensive method of sludge disposal in China/Chongqing. Subsequent research therefore considered optional alternatives such as composting. Composting represents a relatively cheap waste disposal method considering the vast population, current technology and economic conditions of Chongqing, as well as China at large.

Keywords: Sludge, disposal of sludge, treatment, industrial sludge, Chongqing, wastewater.

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348 An Overview of Nano-Particles Effect on Mechanical Properties of Composites

Authors: Olatunde I. Sekunowo, Stephen I. Durowaye, Ganiyu I. Lawal

Abstract:

Composites depending on the nature of their constituents and mode of production are regarded as one of the advanced materials that drive today’s technology. This paper attempts a short review of the subject matter with a general aim of pushing to the next level the frontier of knowledge as it impacts the technology of nano-particles manufacturing. The objectives entail an effort to; aggregate recent research efforts in this field, analyse research findings and observations, streamline research efforts and support industry in taking decision on areas of fund deployment. It is envisaged that this work will serve as a quick hand-on compendium material for researchers in this field and a guide to relevant government departments wishing to fund a research whose outcomes have the potential of improving the nation’s GDP.

Keywords: Advanced materials, Composites, Mechanical properties, Nano-particles.

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347 Chips of Ti-6Al-2Sn-4Zr-6Mo Alloy – A Detailed Geometry Study

Authors: Dmytro Ostroushko, Karel Saksl, Carsten Siemers, Zuzana Rihova

Abstract:

Titanium alloys like Ti-6Al-2Sn-4Zr-6Mo (Ti- 6246) are widely used in aerospace applications. Component manufacturing, however, is difficult and expensive as their machinability is extremely poor. A thorough understanding of the chip formation process is needed to improve related metal cutting operations.In the current study, orthogonal cutting experiments have been performed and theresulting chips were analyzed by optical microscopy and scanning electron microscopy.Chips from aTi- 6246ingot were produced at different cutting speeds and cutting depths. During the experiments, depending of the cutting conditions, continuous or segmented chips were formed. Narrow, highly deformed and grain oriented zones, the so-called shear zone, separated individual segments. Different material properties have been measured in the shear zones and the segments.

Keywords: Titanium alloy, Ti-6246, chip formation, machining, shear zone, microstructure

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346 Fast Prototyping for Atmospheric Plasma Sources Integration into Air Hand Dryers

Authors: Abdel Majid Kassir, Joël Sonnard, Ludovic Roulin, Martine Baudin, Gilles Courret, Wolfram Manuel Brück

Abstract:

Motivated by the current COVID-19 pandemic and the need to find alternative methods to contain and battle it, the purpose of this innovative project is to conceive a disinfection module equipped with a cold atmospheric plasma source. Such a plasma source was developed for a potential integration into pulsed air hand dryers. This type of plasma is known for its ability to generate reactive oxygen and nitrogen species that initiate bio-molecular reactions involved in bacterial and viral deactivation mechanisms. This study shows how additive manufacturing helped accelerate the prototyping of a nozzle allowing the preservation of the plasma flow from circulation cells and external interferences in the discharge’s surrounding.

Keywords: Cold atmospheric plasma, hand disinfection, hand sanitization, bacterial and viral deactivation, plasma chemistry.

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345 Customer-Supplier Collaboration in Casting Industry: a Review on Organizational and Human Aspects

Authors: Taneli Eisto, Venlakaisa Hölttä

Abstract:

Customer-supplier collaboration enables firms to achieve greater success than acting independently. Nevertheless, not many firms have fully utilized the potential of collaboration. This paper presents organizational and human related success factors for collaboration in manufacturing supply chains in casting industry. Our research approach was a case study including multiple cases. Data was gathered by interviews and group discussions in two different research projects. In the first research project we studied seven firms and in the second five. It was found that the success factors are interrelated, in other words, organizational and human factors together enable success but not any of them alone. Some of the found success factors are a culture of following agreements, and a speed of informing the partner about changes affecting to the product or the delivery chain.

Keywords: Casting industry, collaboration success factors, customer-supplier collaboration, supply chain collaboration.

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344 Development of Electric Performance Testing System for Ceramic Chips using PZT Actuator

Authors: Jin-Ho Bae, Yong-Tae Kim, S K Deb Nath, Seo-Ik Kang, Sung-Gaun Kim

Abstract:

Reno-pin contact test is a method that is controlled by DC motor used to characterize electronic chips. This method is used in electronic and telecommunication devices. A new electric performance testing system is developed in which the testing method is controlled by using Piezoelectric Transducer (PZT) instead of DC motor which reduces vibration and noise. The vertical displacement of the Reno-pin is very short in the Reno-pin contact testing system. Now using a flexible guide in the new Reno-pin contact system, the vertical movement of the Reno-pin is increased many times of the existing Reno-pin contact testing method using DC motor. Using the present electric performance testing system with a flexible hinge and PZT instead of DC motor, manufacturing of electronic chips are able to characterize chips with low cost and high speed.

Keywords: PZT Actuator, Chip test, Mechanical amplifier

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343 A Multilevel Comparative Assessment Approach to International Services Trade Competitiveness: The Case of Romania and Bulgaria

Authors: Ana Bobirca, Paul-Gabriel Miclaus

Abstract:

International competitiveness receives much attention nowadays, but up to now its assessment has been heavily based on manufacturing industry statistics. This paper addresses the need for competitiveness indicators that cover the service sector and sets out a multilevel framework for measuring international services trade competitiveness. The approach undertaken here aims at comparatively examining the international competitiveness of the EU-25 (the twenty-five European Union member states before the 1st of January 2007), Romanian and Bulgarian services trade, as well as the last two countries- structure of specialization on the EU-25 services market. The primary changes in the international competitiveness of three major services sectors – transportation, travel and other services - are analyzed. This research attempts to determine the ability of the two recent European Union (EU) member states to contend with the challenges that might arise from the hard competition within the enlarged EU, in the field of services trade.

Keywords: Bulgaria, EU-25, international competitiveness, international services trade, Romania.

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342 Design and Development of a 3D Printed Myoelectric-Controlled Prosthesis Hand Using sEMG Sensor

Authors: Sher Shermin Azmiri Khan, Syeda Jannatul Ferdous, Sushmita Chakraborty

Abstract:

Over the last decades, biomedical engineering prosthetics become one of the most essential grounds. Prosthetic hands are rapidly evolving. Therefore, for designing prosthetic components, it is essential to improve quality such as make it affordable and improve patient comfort and mobility by making them lightweight and easy to wear. In this paper, we proposed a myoelectric controlled prosthesis hand. We can fabricate and manufacture customized cost-effective, small volumes of 3D printed hand which is interesting. The total weight of an adult hand is about 1000 gm including a battery. The prosthetic hand is built up with low-cost materials and techniques, the cost of manufacturing will be approximately US$145. The hand can grip objects of different shapes and sizes. The 3D printed hand can rotate its wrist like a human hand. The prosthetic hand is capable of showing some types of human gestures.

Keywords: Prosthetic Hand, sEMG, 3D printing, Arduino.

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341 International Comparative Study of International Financial Reporting Standards Adoption and Earnings Quality: Effects of Differences in Accounting Standards, Industry Category, and Country Characteristics

Authors: Ichiro Mukai

Abstract:

The purpose of this study is to investigate whether firms applying International Financial Reporting Standards (IFRS), provide high-quality and comparable earnings information that is useful for decision making of information users relative to firms applying local Generally Accepted Accounting Principles (GAAP). Focus is placed on the earnings quality of listed firms in several developed countries: Australia, Canada, France, Germany, Japan, the United Kingdom (UK), and the United States (US). Except for Japan and the US, the adoption of IFRS is mandatory for listed firms in these countries. In Japan, the application of IFRS is allowed for specific listed firms. In the US, the foreign firms listed on the US securities market are permitted to apply IFRS but the listed domestic firms are prohibited from doing so. In this paper, the differences in earnings quality are compared between firms applying local GAAP and those applying IFRS in each country and industry category, and the reasons of differences in earnings quality are analyzed using various factors. The results show that, although the earnings quality of firms applying IFRS is higher than that of firms applying local GAAP, this varies with country and industry category. Thus, even if a single set of global accounting standards is used for all listed firms worldwide, it is difficult to establish comparability of financial information among global firms. These findings imply that various circumstances surrounding firms, industries, and countries etc. influence business operations and affect the differences in earnings quality.

Keywords: Accruals, earnings quality, IFRS, information comparability.

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340 Evaluation of Groundwater and Seawater Intrusion at Tajoura Area, Northwest Libya

Authors: Abdalraheem Huwaysh, Yasmin ElAhmar

Abstract:

Water quality is an important factor that determines its usage for domestic, agricultural and industrial uses. This study was carried out through the Tajoura Area, Jifarah Plain, Northwest Libya. Chemical and physical parameters were measured and analyzed for groundwater samples collected in 2021 from 26 wells distributed throughout the investigation area. Overexploitation of groundwater caused considerable deterioration in the water quality, especially at Tajoura Town (20 km east of Tripoli). The aquifer shows an increase in salinization, which has reached an alarming level in many places during the past 25 years as a result of the seawater intrusion. Based on the WHO and Libyan standards, groundwater from the targeted area was not suitable for direct drinking purposes. Sodium is the dominant cation, while the dominant anion is chloride. Based on the Piper trilinear diagram, most of the groundwater samples (90%) were identified as sodium chloride type. The best groundwater quality exists at the southern part of the study area. Serious degradation in the water quality, expressed in salinity increase, occurs as we go towards the coastline. The abundance of NaCl waters is strong evidence to attribute the successive deterioration of the water quality to the seawater intrusion. Considering the values of Cl- concentration and the ratio of Cl-/HCO3-, about 70% of the groundwater samples were strongly affected by the saline water. Car wash stations in the study area as well as the unlined disposal pond used for the collection of untreated wastewaters, contribute significantly to the deterioration of water quality. In the area of interest (Tajoura), treatment of the groundwater before drinking is essential, and its quality needs to be routinely checked.

Keywords: Tajoura, groundwater, overexploitation, seawater intrusion.

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339 An Empirical Study about RFID Acceptance- Focus on the Employees in Korea -

Authors: Mi Sook Lee

Abstract:

The number of the companies accepting RFID in Korea has been increased continuously due to the domestic development of information technology. The acceptance of RFID by companies in Korea enabled them to do business with many global enterprises in a much more efficient and effective way. According to a survey[33, p76], many companies in Korea have used RFID for inventory or distribution manages. But, the use of RFID in the companies in Korea is in the early stages and its potential value hasn-t fully been realized yet. At this time, it would be very important to investigate the factors that affect RFID acceptance. For this study, many previous studies were referenced and some RFID experts were interviewed. Through the pilot test, four factors were selected - Security Trust, Employee Knowledge, Partner Influence, Service Provider Trust - affecting RFID acceptance and an extended technology acceptance model(e-TAM) was presented with those factors. The proposed model was empirically tested using data collected from employees in companies or public enterprises. In order to analyze some relationships between exogenous variables and four variables in TAM, structural equation modeling(SEM) was developed and SPSS12.0 and AMOS 7.0 were used for analyses. The results are summarized as follows: 1) security trust perceived by employees positively influences on perceived usefulness and perceived ease of use; 2) employee-s knowledge on RFID positively influences on only perceived ease of use; 3) a partner-s influence for RFID acceptance positively influences on only perceived usefulness; 4) service provider trust very positively influences on perceived usefulness and perceived ease of use 5) the relationships between TAM variables are the same as the previous studies.

Keywords: RFID, TAM, Security Trust, Employee Knowledge, Partner Influence, Service Provider Trust.

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338 Low-Cost Space-Based Geoengineering: An Assessment Based on Self-Replicating Manufacturing of in-Situ Resources on the Moon

Authors: Alex Ellery

Abstract:

Geoengineering approaches to climate change mitigation are unpopular and regarded with suspicion. Of these, space-based approaches are regarded as unworkable and enormously costly. Here, a space-based approach is presented that is modest in cost, fully controllable and reversible, and acts as a natural spur to the development of solar power satellites over the longer term as a clean source of energy. The low-cost approach exploits self-replication technology which it is proposed may be enabled by 3D printing technology. Self-replication of 3D printing platforms will enable mass production of simple spacecraft units. Key elements being developed are 3D-printable electric motors and 3D-printable vacuum tube-based electronics. The power of such technologies will open up enormous possibilities at low cost including space-based geoengineering.

Keywords: 3D printing, in-situ resource utilization, self-replication technology, space-based geoengineering.

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337 Preliminary Study on Fixture Layout Optimization Using Element Strain Energy

Authors: Zeshan Ahmad, Matteo Zoppi, Rezia Molfino

Abstract:

The objective of positioning the fixture elements in the fixture is to make the workpiece stiff, so that geometric errors in the manufacturing process can be reduced. Most of the work for optimal fixture layout used the minimization of the sum of the nodal deflection normal to the surface as objective function. All deflections in other direction have been neglected. We propose a new method for fixture layout optimization in this paper, which uses the element strain energy. The deformations in all the directions have been considered in this way. The objective function in this method is to minimize the sum of square of element strain energy. Strain energy and stiffness are inversely proportional to each other. The optimization problem is solved by the sequential quadratic programming method. Three different kinds of case studies are presented, and results are compared with the method using nodal deflections as objective function to verify the propose method.

Keywords: Fixture layout, optimization, strain energy, quadratic programming.

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336 Design Optimisation of Compound Parabolic Concentrator (CPC) for Improved Performance

Authors: M. M. Isa, R. Abd-Rahman, H. H. Goh

Abstract:

A compound parabolic concentrator (CPC) is a wellknown non-imaging concentrator that will concentrate the solar radiation onto receiver (PV cell). One of disadvantage of CPC is has tall and narrow height compared to its diameter entry aperture area. Therefore, for economic reason, a truncation had been done by removed from the top of the full height CPC. This also will lead to the decreases of concentration ratio but it will be negligible. In this paper, the flux distribution of untruncated and truncated 2-D hollow compound parabolic trough concentrator (hCPTC) design is presented. The untruncated design has initial height H=193.4mm with concentration ratio C_(2-D)=4. This paper presents the optical simulation of compound parabolic trough concentrator using raytracing software TracePro. Results showed that, after the truncation, the height of CPC reduced 45% from initial height with the geometrical concentration ratio only decrease 10%. Thus, the cost of reflector and material dielectric usage can be saved especially at manufacturing site.

Keywords: Compound parabolic trough concentrator, optical modelling, ray-tracing analysis.

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335 Implementing a Prototype System for Power Facility Management using RFID/WSN

Authors: Young-Il Kim, Bong-Jae Yi, Jae-Ju Song, Jin-Ho Shin, Jung-Il Lee

Abstract:

Firstly, research and development on RFID focuses on manufacturing and retail sectors, because it can improve supply chain efficiency. But, now a variety of field is considered the next research area for Radio Frequency Identification (RFID). Although RFID is infancy, RFID technology has great potential in power industry to significantly reduce cost, and improve quality of power supply. To complement the limitation of RFID, we adopt the WSN (Wireless Sensor Network) technology. However, relevant experience is limited, the challenge will be to derive requirement from business practice and to determine whether it is possible or not. To explore this issue, we conduct a case study on implementing power facility management system using RFID/WSN in Korea Electric Power Corporation (KEPCO). In this paper we describe requirement from power industry. And we introduce design and implementation of the test bed.

Keywords: Power Facility Management, RFID/WSN, Transmission Tower, Underground Tunnel, ZigBee.

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