Search results for: Business Process Reengineering

Authors: Vladimír Modrák

Abstract:

This paper offers a case study, in which methodological aspects of cell design for transformation the production process are applied. The cell redesign in this work is tightly focused to reach optimization of material flows under real manufacturing conditions. Accordingly, more individual techniques were aggregated into compact methodical procedure with aim to built one-piece flow production. Case study was concentrated on relatively typical situation of transformation from batch production to cellular manufacturing.

Keywords: Product/Quantity analysis, layout, design, manufacturing process.

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Authors: Sahilu Wendeson, Wan Fatimah Bt. Wan Ahmad, Nazleeni Samiha Bt. Haron

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Mobile learning (M-learning) is the current technology that is becoming more popular. It uses the current mobile and wireless computing technology to complement the effectiveness of traditional learning process. The objective of this paper is presents a survey from 90 undergraduate students of Universiti Teknologi PETRONAS (UTP), to identify the students- perception on Mlearning. From the results, the students are willing to use M-learning. The acceptance level of the students is high, and the results obtained revealed that the respondents almost accept M-learning as one method of teaching and learning process and also able to improve the educational efficiency by complementing traditional learning in UTP.

Keywords: M-learning, Traditional learning, WirelessTechnology.

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Authors: Chien-Wan Hun, Shao-Fu Chang, Chien-Chon Chen, Ker-Jer Huang

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This study presents how to use a high-efficiency process for producing cesium iodide (CsI) crystal columns by rapid heating method. In the past, the heating rate of the resistance wire heating furnace was relatively slow and excessive iodine and CsI vapors were therefore generated during heating. Because much iodine and CsI vapors are produced during heating process, the composition of CsI crystal columns is not correct. In order to enhance the heating rate, making CsI material in the heating process can quickly reach the melting point temperature. This study replaced the traditional type of external resistance heating furnace with halogen-type quartz heater, and then, CsI material can quickly reach the melting point. Eventually, CsI melt can solidify in the anodic aluminum template forming CsI crystal columns.

Keywords: Cesium iodide, high efficiency, vapor, rapid heating, crystal column.

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Authors: Mohammed Salahat, Steve Wade, Izhar Ul-Haq

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This paper proposes a “soft systems" approach to domain-driven design of computer-based information systems. We propose a systemic framework combining techniques from Soft Systems Methodology (SSM), the Unified Modelling Language (UML), and an implementation pattern known as “Naked Objects". We have used this framework in action research projects that have involved the investigation and modelling of business processes using object-oriented domain models and the implementation of software systems based on those domain models. Within the proposed framework, Soft Systems Methodology (SSM) is used as a guiding methodology to explore the problem situation and to generate a ubiquitous language (soft language) which can be used as the basis for developing an object-oriented domain model. The domain model is further developed using techniques based on the UML and is implemented in software following the “Naked Objects" implementation pattern. We argue that there are advantages from combining and using techniques from different methodologies in this way. The proposed systemic framework is overviewed and justified as multimethodologyusing Mingers multimethodology ideas. This multimethodology approach is being evaluated through a series of action research projects based on real-world case studies. A Peer-Tutoring case study is presented here as a sample of the framework evaluation process

Keywords: SSM, UML, Domain-Driven Design, Soft Domain-Driven Design, Naked Objects, Soft Languag e.

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Authors: Andrea Macruz

Abstract:

This paper explores computation as a process for design by examining how computers can become more than an operative strategy in a designer's toolkit. It documents this, building upon concepts of neuroscience and Antonio Damasio's Homeostasis Theory, which is the control of bodily states through feedback intended to keep conditions favorable for life. To do this, it follows a methodology through algorithmic drawing and discusses the outcomes of three multi-sensory design installations, which culminated from a course in an academic setting. It explains both the studio process that took place to create the installations and the computational process that was developed, related to the fields of algorithmic design and tangible computing. It discusses how designers can use computational range to achieve homeostasis related to sensory data in a multi-sensory installation. The outcomes show clearly how people and computers interact with different sensory modalities and affordances. They propose using computers as meta-physical stabilizers rather than tools.

Keywords: Antonio Damasio, emotional feedback, algorithmic drawing, homeostasis, multi-sensory installation, neuroscience.

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Authors: M. A. Okezue, K. L. Clase, S. R. Byrn

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The requirement for maintaining data integrity in laboratory operations is critical for regulatory compliance. Automation of procedures reduces incidence of human errors. Quality control laboratories located in low-income economies may face some barriers in attempts to automate their processes. Since data from quality control tests on pharmaceutical products are used in making regulatory decisions, it is important that laboratory reports are accurate and reliable. Zinc Sulphate (ZnSO₄) tablets is used in treatment of diarrhea in pediatric population, and as an adjunct therapy for COVID-19 regimen. Unfortunately, zinc content in these formulations is determined titrimetrically; a manual analytical procedure. The assay for ZnSO4 tablets involves time-consuming steps that contain mathematical formulae prone to calculation errors. To achieve consistency, save costs, and improve data integrity, validated spreadsheets were developed to simplify the two critical steps in the analysis of ZnSO4 tablets: standardization of 0.1M Sodium Edetate (EDTA) solution, and the complexometric titration assay procedure. The assay method in the United States Pharmacopoeia was used to create a process flow for ZnSO₄ tablets. For each step in the process, different formulae were input into two spreadsheets to automate calculations. Further checks were created within the automated system to ensure validity of replicate analysis in titrimetric procedures. Validations were conducted using five data sets of manually computed assay results. The acceptance criteria set for the protocol were met. Significant p-values (p < 0.05, α = 0.05, at 95% Confidence Interval) were obtained from students’ t-test evaluation of the mean values for manual-calculated and spreadsheet results at all levels of the analysis flow. Right-first-time analysis and principles of data integrity were enhanced by use of the validated spreadsheet calculators in titrimetric evaluations of ZnSO₄ tablets. Human errors were minimized in calculations when procedures were automated in quality control laboratories. The assay procedure for the formulation was achieved in a time-efficient manner with greater level of accuracy. This project is expected to promote cost savings for laboratory business models.

Keywords: Data integrity, spreadsheets, titrimetry, validation, zinc sulphate tablets.

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Authors: Ibrahim Hamidu Magem

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Employee engagement has continued to gain popularity among practitioners, consultants and academicians recent years. This is due to the fact that the engaged employees are central to organizational success in today’s highly competitive and rapidly changing business environment. Employee engagement depicts a situation whereby employee’s harnessed themselves to their work roles. The importance of employee engagement to organizations cannot be overemphasized in today’s rapidly changing business environment. Organizations both large and small are constantly striving to improve their performance, retain employees, reduce absenteeism, and create loyal customers among others. To be able to achieve these organizations need a team of highly engaged employees. In line with this, the study attempts to provide a valuable framework for understanding the antecedents and consequences of employee engagement in organizations. The paper categorizes the antecedents of employee engagement into individual and organizational factors which it is assumed that the existence of such factors could result into engaged employees that will be of benefit to organizations. Therefore, it is recommended that organizations should revisit and redesign its employee engagement system to enable them attain their organizational goals and objectives. In addition, organizations should note that engagement is personal but organizational engagement programmes should be about everyone in the organization. The findings from this paper adds to existing studies about employee engagement and also provide awareness to academics and practitioners about the importance of employee engagement to improve organizations efficiency and effectiveness, as well as to impact to overall firm performance.

Keywords: Antecedent, employee engagement, job involvement, organization.

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Authors: Siti Kudnie Sahari, Jane Chai Hai Sing, Khairuddin Ab. Hamid

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Shrunken patterning for integrated device manufacturing requires surface cleanliness and surface smoothness in wet chemical processing [1]. It is necessary to control all process parameters perfectly especially for the common cleaning technique RCA clean (SC-1 and SC-2) [2]. In this paper the characteristic and effect of surface preparation parameters are discussed. The properties of RCA wet chemical processing in silicon technology is based on processing time, temperature, concentration and megasonic power of SC-1 and QDR. An improvement of wafer surface preparation by the enhanced variables of the wet cleaning chemical process is proposed.

Keywords: RCA, SC-1, SC-2, QDR

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Authors: Marco Actis Grande, Somlak Wannarumon

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This paper proposes the numerical simulation of the investment casting of gold jewelry. It aims to study the behavior of fluid flow during mould filling and solidification and to optimize the process parameters, which lead to predict and control casting defects such as gas porosity and shrinkage porosity. A finite difference method, computer simulation software FLOW-3D was used to simulate the jewelry casting process. The simplified model was designed for both numerical simulation and real casting production. A set of sensor acquisitions were allocated on the different positions of the wax tree of the model to detect filling times, while a set of thermocouples were allocated to detect the temperature during casting and cooling. Those detected data were applied to validate the results of the numerical simulation to the results of the real casting. The resulting comparisons signify that the numerical simulation can be used as an effective tool in investment-casting-process optimization and casting-defect prediction.

Keywords: Computer fluid dynamic, Investment casting, Jewelry, Mould filling, Simulation.

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Authors: A. Soualem

Abstract:

Springback is a significant problem in the sheet metal forming process. When the tools are released after the stage of forming, the product springs out, because of the action of the internal stresses. In many cases the deviation of form is too large and the compensation of the springback is necessary. The precise prediction of the springback of product is increasingly significant for the design of the tools and for compensation because of the higher ratio of the yield stress to the elastic modulus. The main object in this paper was to study the effect of the anisotropy on the springback for three directions of rolling: 0°, 45° and 90°. At the same time, we highlighted the influence of three different metallic materials: Aluminum, Steel and Galvanized steel. 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 according to the direction of rolling. We also showed the role of lubrication in the reduction of the springback. Moreover, in this work, we have studied important characteristics in deep drawing process which is a springback. We have presented defaults that are showed in this process and many parameters influenced a springback. Finally, our results works lead us to understand the influence of grains orientation with different metallic materials on the springback and drawing some conclusions how to concept deep drawing tools. In addition, the conducted work represents a fundamental contribution in the discussion the industry application.

Keywords: Deep-Drawing, Grains orientation, Laminate Tool, Springback.

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Authors: Ahmad Ghayoumi, Mehdi Ghayoumi

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Intelligent schools are those which use IT devices and technologies as media software, hardware and networks to improve learning process. On the other hand management improvement is best described as the process from which managers learn and improve their skills not only to benefit themselves but also their employing organizations Here, we present a model Management improvement System that has been applied on some schools and have made strict improvement.

Keywords: Intelligent school, Management development system, Learning station, Teaching station

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Authors: Rustamov Nasim, Roostamov Yunusbek

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In this work social stratification is considered as one of significant factor which generate the phenomena “terrorism” and it puts the accent on correlation connection between them, with the object of creation info-logical model generation of phenomena of “terrorism” based on stratification process.

Keywords: Social stratification, stratification process, generation of phenomena “terrorism”, conceptions – “terror”, “terrorize” and “terrorism”, info-logical model of phenomena of “terrorism”.

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Authors: Moses F. Oduori, Enoch K. Musyoka, Thomas O. Mbuya

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The selection of materials is an essential task in mechanical design processes. This paper sets out to demonstrate the application of analytical decision making during mechanical design and, particularly, in selecting a suitable material for a given application. Equations for the mechanical design of a manual winch rope drum are used to derive quantitative material performance indicators, which are then used in a multiple attribute decision making (MADM) model to rank the candidate materials. Thus, the processing of mechanical design considerations and material properties data into information that is suitable for use in a quantitative materials selection process is demonstrated for the case of a rope drum design. Moreover, Microsoft Excel^®, a commonly available computer package, is used in the selection process. The results of the materials selection process are in agreement with current industry practice in rope drum design. The procedure that is demonstrated here should be adaptable to other design situations in which a need arises for the selection of engineering materials, and other engineering entities.

Keywords: Design Decisions, Materials Selection, Mechanical Design, Rope Drum Design.

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Authors: B. Sir, M. Podhoranyi, S. Kuchar, T. Kocyan

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Rainfall runoff models play important role in hydrological predictions. However, the model is only one part of the process for creation of flood prediction. The aim of this paper is to show the process of successful prediction for flood event (May 15 – May 18 2014). Prediction was performed by rainfall runoff model HEC–HMS, one of the models computed within Floreon+ system. The paper briefly evaluates the results of automatic hydrologic prediction on the river Olše catchment and its gages Český Těšín and Věřňovice.

Keywords: Flood, HEC-HMS, Prediction, Rainfall – Runoff.

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Authors: Esther T. Akinlabi, Mukul Shukla, Stephen A. Akinlabi

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Laser beam forming is a novel technique developed for the joining of metallic components. In this study, an overview of the laser beam forming process, areas of application, the basic mechanisms of the laser beam forming process, some recent research studies and the need to focus more research effort on improving the laser-material interaction of laser beam forming of titanium and its alloys are presented.

Keywords: Aerospace, Deformation, Laser forming, Mechanisms, Titanium, Titanium alloy.

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Authors: Indrijuli Magsari Putri, Dicky R. Munaf

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The purpose of this paper is to guide the effort in improving the economic added value of Indonesian fisheries product through post fishing program, which is cold storage program. Indonesia's fisheries potential has been acknowledged by the world. FAO (2009) stated that Indonesia is one of the tenth highest producers of fishery products in the world. Based on BPS (Statistics Indonesia data), the national fisheries production in 2011 reached 5.714 million tons, which 93.55% came from marine fisheries and 6.45% from open waters. Indonesian territory consist of 2/3 of Indonesian waters, has given enormous benefits for Indonesia, especially fishermen. To improve the economic level of fishermen requires efforts to develop fisheries business unit. On of the efforts is by improving the quality of products which are marketed in the regional and international levels. It is certainly need the support of the existence of various fishery facilities (infrastructure to superstructure), one of which is cold storage. Given the many benefits of cold storage as a means of processing of fishery resources, Indonesia Maritime Security Coordinating Board (IMSCB) as one of the maritime institutions for maritime security and safety, has a program to empower the coastal community through encourages the development of cold storage in the middle and lower fishery business unit. The development of cold storage facilities which able to run its maximum role requires synergistic efforts of various parties.

Keywords: Cold Storage, Fish, Regulation.

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Authors: Tiina Brandt, Isaac Wanasika

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Culturally diverse global companies need to understand cultural differences between leaders and employees from different backgrounds. Communication is culturally contingent and has a significant impact on effective execution of leadership goals. The awareness of cultural variations related to communication and interactions will help leaders modify their own behavior, and consequently improve the execution of goals and avoid unnecessary faux pas. Our focus is on young adults that have experienced cultural integration, culturally diverse surroundings in schools and universities, and cultural travels. Our central research problem is to understand the impact of different national cultures on communication. We focus on four countries with distinct national cultures and spatial distribution. The countries are Finland, Indonesia, Russia and USA. Our sample is based on business students (n = 225) from various backgrounds in the four countries. Their responses of communication and leadership styles were analyzed using ANOVA and post-hoc test. Results indicate that culture impacts on communication behavior. Even young culturally-exposed adults with cultural awareness and experience demonstrate cultural differences in their behavior. Apparently, culture is a deeply seated trait that cannot be completely neutralized by environmental variables. Our study offers valuable input for leadership training programs and for expatriates when recognizing specific differences on leaders’ behavior due to culture.

Keywords: Culture, communication, Finland, Indonesia, Russia, USA.

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Authors: Mikel Alonso López

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The early eighties saw the rise of a new research trend in several prestigious journals, mainly articles that related emotions with the decision-making processes of the consumer, and stopped treating them as external elements. That is why we ask questions such as: what are emotions? Are there different types of emotions? What components do they have? Which theories exist about them? In this study, we will review the main theories and components of emotion analysing the cognitive factor and the different emotional states that are generally recognizable with a focus in the classic debate as to whether they occur before the cognitive process or the affective process.

Keywords: Emotion, consumer behaviour, feelings, decision making.

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Authors: Seyed Mohammad Reza Hosseini

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The new institutional Economics helps generalization and expansion of new classic by adding the institution theories to Economic. It is clear that the appropriate institution is among the factors that lead to success in Economic programs. If the institutional are appropriate, the society will save the source and when we make use of time to apply the program, there will be welfare and average revenue product will also increase. In Economy, one should not expect the real manifestation of Economic programs only with a model for estimating and predicting rather institutions of the same purpose and along with production are needed to form the process of growth and development costs. In this research, the institution role in transaction costs, financial markets, distribution of revenue and capital and its influence on the process of growth and development are investigated so that handicaps and problems of Iran Economic Institutions can be recognized. In other words, incapability, non productivity and ambiguity of the institution in Iran Economic are some of the factors that handicap Economic growth and development. For example, Iran government as an important institution while having 20 ministries,83 organizations and 60 years of programming could not go along the growth and development but why?

Keywords: Institution, New institutional economics, Transaction costs.

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Authors: F. Ardestani, S. S. A. Fatemi, B. Yakhchali

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Mycophenolic acid (MPA) is a secondary metabolite produced by Penicillium brevicompactum, which has antibiotic and immunosuppressive properties. In this study, the first, mycophenolic acid was produced in a fermentation process by Penicillium brevicompactum MUCL 19011 in shake flask using a base medium. The maximum MPA production, product yield and productivity of process were 1.379 g/L, 18.6 mg/g glucose and 4.9 mg/L. h, respectively. Also the glucose consumption, biomass and MPA production profiles were investigated during batch cultivation. Obtained results showed that MPA production starts approximately after 180 hours and reaches to a maximum at 280 h. In the next step, the effects of some various concentrations of enzymatically hydrolyzed casein on MPA production were evaluated. Maximum MPA production, product yield and productivity as 3.63 g/L, 49 mg/g glucose and 12.96 mg/L.h, respectively were obtained with using 30 g/L enzymatically hydrolyzed casein in culture medium. These values show an enhanced MPA production, product yield and process productivity pr as 116.8%, 132.8% and 163.2%, respectively.

Keywords: Penicillium brevicompactum, Enzymatically hydrolyzed casein, Mycophenolic acid, Submerged culture

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Authors: Thaniya Kaosol, Narumol Sohgrathok

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In this research, an anaerobic co-digestion using decanter cake from palm oil mill industry to improve the biogas production from frozen seafood wastewater is studied using Continuously Stirred Tank Reactor (CSTR) process. The experiments were conducted in laboratory-scale. The suitable Hydraulic Retention Time (HRT) was observed in CSTR experiments with 24 hours of mixing time using the mechanical mixer. The HRT of CSTR process impacts on the efficiency of biogas production. The best performance for biogas production using CSTR process was the anaerobic codigestion for 20 days of HRT with the maximum methane production rate of 1.86 l/d and the average maximum methane production of 64.6%. The result can be concluded that the decanter cake can improve biogas productivity of frozen seafood wastewater.

Keywords: anaerobic co-digestion, frozen seafood wastewater, decanter cake, biogas, hydraulic retention time

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Authors: K. Kalaiselvan, K. Sekar, S. Elavarasi

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The use of laser beam welding for joining titanium and aluminum offers more advantages compared with conventional joining processes. Dissimilar metal combination is very much needed for aircraft structural industries and research activities. The quality of a weld joint is directly influenced by the welding input parameters. The common problem that is faced by the manufactures is the control of the process parameters to obtain a good weld joint with minimal detrimental. To overcome this issue, various parameters can be preferred to obtain quality of weld joint. In this present study an overall literature review on processing parameters such as offset distance, welding speed, laser power, shielding gas and filler metals are discussed with the effects on quality weldment. Additionally, mechanical properties of welds joint are discussed. The aim of the report is to review the recent progress in the welding of dissimilar titanium (Ti) and aluminum (Al) alloys to provide a basis for follow up research.

Keywords: Laser beam welding, titanium, aluminum, process parameters.

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Authors: M. Das, R. K. Saha, B. C. Meikap

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Iron ore and coal are the two major important raw materials being used in Iron making industries. Usually ore fines containing around 5% Alumina are rejected due to higher proportion of alumina. Therefore, a technology or process which may reduce the alumina content by 2% by beneficiation process will be highly attractive . In addition fine coals with ash content is used nearly 12% is directly injected in blast furnace. Fast fluidization is a technology by using dry beneficiation of coal and iron ore can be done. During the fluidization process the iron ore band coal is fluidized at high velocity in the riser of a fast fluidized bed, the heavier and coarse particles is generally settled at the bottom in a dense zone of the riser while the finer and lighter particle are entrained to the top dilute zone and then via a cyclone is fed back to the bottom of the riser column. Most of the alumina and low ash fine size coals being lighter are expected to move up to the riser and by a natural beneficiation of ores is expected to take place in the riser. Therefore in this study an attempt has been made for dry beneficiation of iron ore and coal in a fluidized bed and its hydrodynamic characterization.

Keywords: beneficiation, fluidization, gas-solid fluidization, riser .

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Authors: Mohd K. Yunus, Murni M. Ahmad, Abrar Inayat, Suzana Yusup

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Due to the environmental and price issues of current energy crisis, scientists and technologists around the globe are intensively searching for new environmentally less-impact form of clean energy that will reduce the high dependency on fossil fuel. Particularly hydrogen can be produced from biomass via thermochemical processes including pyrolysis and gasification due to the economic advantage and can be further enhanced through in-situ carbon dioxide removal using calcium oxide. This work focuses on the synthesis and development of the flowsheet for the enhanced biomass gasification process in PETRONAS-s iCON process simulation software. This hydrogen prediction model is conducted at operating temperature between 600 to 1000oC at atmospheric pressure. Effects of temperature, steam-to-biomass ratio and adsorbent-to-biomass ratio were studied and 0.85 mol fraction of hydrogen is predicted in the product gas. Comparisons of the results are also made with experimental data from literature. The preliminary economic potential of developed system is RM 12.57 x 106 which equivalent to USD 3.77 x 106 annually shows economic viability of this process.

Keywords: Biomass, Gasification, Hydrogen, iCON.

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Authors: Zakari Yaou, Lirong Cui

Abstract:

In a product development process, understanding the functional behavior of the system, the role of components in achieving functions and failure modes if components/subsystem fails its required function will help develop appropriate design validation and verification program for reliability assessment. The integration of these three issues will help design and reliability engineers in identifying weak spots in design and planning future actions and testing program. This case study demonstrate the advantage of unascertained theory described in the subjective cognition uncertainty, and then applies blind number (BN) theory in describing the uncertainty of the mechanical system failure process and the same time used the same theory in bringing out another mechanical reliability system model. The practical calculations shows the BN Model embodied the characters of simply, small account of calculation but betterforecasting capability, which had the value of macroscopic discussion to some extent.

Keywords: Mechanical structure Design, time-dependent stochastic process, unascertained information, blind number theory.

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Authors: C. Manjula, Lilly Florence

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Software technology is developing rapidly which leads to the growth of various industries. Now-a-days, software-based applications have been adopted widely for business purposes. For any software industry, development of reliable software is becoming a challenging task because a faulty software module may be harmful for the growth of industry and business. Hence there is a need to develop techniques which can be used for early prediction of software defects. Due to complexities in manual prediction, automated software defect prediction techniques have been introduced. These techniques are based on the pattern learning from the previous software versions and finding the defects in the current version. These techniques have attracted researchers due to their significant impact on industrial growth by identifying the bugs in software. Based on this, several researches have been carried out but achieving desirable defect prediction performance is still a challenging task. To address this issue, here we present a machine learning based hybrid technique for software defect prediction. First of all, Genetic Algorithm (GA) is presented where an improved fitness function is used for better optimization of features in data sets. Later, these features are processed through Decision Tree (DT) classification model. Finally, an experimental study is presented where results from the proposed GA-DT based hybrid approach is compared with those from the DT classification technique. The results show that the proposed hybrid approach achieves better classification accuracy.

Keywords: Decision tree, genetic algorithm, machine learning, software defect prediction.

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Authors: Neves, L., Ferreira, V., Oliveira, R.

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Addition of an oily waste to a co-composting process of dairy cow manure with food waste, and the influence in the final product was evaluated. Three static composting piles with different substrates concentrations were assessed. Sawdust was also added to all composting piles to attain 60%, humidity at the beginning of the process. In pile 1, the co-substrates were the solid-phase of dairy cow manure, food waste and sawdust as bulking agent. In piles 2 and 3 there was an extra input of oily waste of 7 and 11% of the total volume, respectively, corresponding to 18 and 28% in dry weight. The results showed that the co-composting process was feasible even at the highest fat content. Another positive effect due to the oily waste addition was the requirement of extra humidity, due to the hydrophobic properties of this specific waste, which may imply reduced need of a bulking agent. Moreover, this study shows that composting can be a feasible way of adding value to fatty wastes. The three final composts presented very similar and suitable properties for land application.

Keywords: Cow manure, composting, food waste, lipids content.

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Authors: Dibyendu Ghoshal, Pinaki Pratim Acharjya

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Image segmentation process based on mathematical morphology has been studied in the paper. It has been established from the first principles of the morphological process, the entire segmentation is although a nonlinear signal processing task, the constituent wise, the intermediate steps are linear, bilinear and conformal transformation and they give rise to a non linear affect in a cumulative manner.

Keywords: Image segmentation, linear transform, bilinear transform, conformal transform, mathematical morphology.

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Authors: Gabriel Jinga, Madalina Dumitru

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The objective of this paper is to present the process of change in management accounting in Romania, a former communist country from Eastern Europe. In order to explain this process, we used the contingency and institutional theories. We focused on the following directions: the presentation of the scientific context and motivation of this research and the case study. We presented the state of the art in the process of change in the management accounting from the international and national perspective. We also described the evolution of management accounting in Romania in the context of economic and political changes. An important moment was the fall of communism in 1989. This represents a starting point for a new economic environment and for new management accounting. Accordingly, we developed a case study which presented this evolution. The conclusion of our research was that the changes in the management accounting system of the company analysed occurred in the same time with the institutionalisation of some elements (e.g. degree of competition, training and competencies in management accounting). The management accounting system was modelled by the contingencies specific to this company (e.g. environment, industry, strategy).

Keywords: Management accounting, change, Romania, contingency and institutional theory.

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Authors: Lydia Chan, Islam Shyha, Dale Dreyer, John Hamilton, Phil Hackney

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Nickel-based superalloys are generally known to be difficult to cut due to their strength, low thermal conductivity, and high work hardening tendency. Superalloy such as alloy 625 is often used in the oil and gas industry as a surfacing material to provide wear and corrosion resistance to components. The material is typically applied onto a metallic substrate through weld overlay cladding, an arc welding technique. Cladded surfaces are always rugged and carry a tough skin; this creates further difficulties to the machining process. The present work utilised design of experiment to optimise the internal cylindrical rough turning for weld overlay surfaces. An L27 orthogonal array was used to assess effects of the four selected key process variables: cutting insert, depth of cut, feed rate, and cutting speed. The optimal cutting conditions were determined based on productivity and the level of tool wear.

Keywords: Cylindrical turning, nickel superalloy, turning of overlay, weld overlay.

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