Search results for: manufacturing cost saving
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 2893

Search results for: manufacturing cost saving

1603 Development of a Model for the Comprehensive Analysis and Evaluation of Service Productivity

Authors: A. Petz, S. Duckwitz, C. Schmalz, S. Meyer, S. Mütze-Niewöhner, C.M. Schlick

Abstract:

Although services play a crucial role in economy, service did not gain as much importance as productivity management in manufacturing. This paper presents key findings from literature and practice. Based on an initial definition of complex services, seven productivity concepts are briefly presented and assessed by relevant, complex service specific criteria. Following the findings a complex service productivity model is proposed. The novel model comprises of all specific dimensions of service provision from both, the provider-s as well as costumer-s perspective. A clear assignment of identified value drivers and relationships between them is presented. In order to verify the conceptual service productivity model a case study from a project engineering department of a chemical plant development and construction company is presented.

Keywords: assessment model, complex services, service productivity model, value driver.

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1602 TPM in Large Enterprises: Study Results

Authors: Katarzyna Antosz, DorotaStadnicka

Abstract:

Having regard to the necessity of maintaining the technical infrastructure in a proper condition that ensures production continuity, companies decide to implement modern methods of technological machines park management. These methods include TPM, RCM and outsourcing. Large companies, in particular, are ready to invest in the implementation of these methods because of a great number of machines and a wide range of tasks of their technical service. Methodology of implementing these methods is well known. The aim of the studies, of which the results are presented in this publication, was the identification of real actions that are conducted in enterprises within the application of the TPM method. The studies were carried out in large manufacturing companies of different industries located on a certain area. The study’s results point to the actions actually performed within TPM as well as to the effects of those actions achieved by the studied enterprises.

Keywords: Infrastructure management, modern methods, technical infrastructure, TPM.

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1601 Construction of Green Aggregates from Waste Processing

Authors: Fahad K. Alqahtani

Abstract:

Nowadays construction industry is developing means to incorporate waste products in concrete to ensure sustainability. To meet the need of construction industry, a synthetic aggregate was developed using optimized technique called compression moulding press technique. The manufactured aggregate comprises mixture of plastic, waste which acts as binder, together with by-product waste which acts as fillers. The physical properties and microstructures of the inert materials and the manufactured aggregate were examined and compared with the conventional available aggregates. The outcomes suggest that the developed aggregate has potential to be used as substitution of conventional aggregate due to its less weight and water absorption. The microstructure analysis confirmed the efficiency of the manufacturing process where the final product has the same mixture of binder and filler.

Keywords: Fly ash, plastic waste, quarry fine, red sand, synthetic aggregate.

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1600 Organizational Culture and Innovation Adoption/Generation: A Proposed Model

Authors: Kong-Seng, Lai, Nor'Aini Yusof

Abstract:

Organizational culture fosters innovation, and innovation is the main engine to be sustained within the uncertainty market. Like other countries, the construction industry significantly contributes to the economy, society and technology of Malaysia, yet, innovation is still considered slow compared to other industries such as manufacturing. Given the important role of an architect as the key player and the contributor of new ideas in the construction industry, there is a call to identify the issue and improve the current situation by focusing on the architectural firms. In addition, the existing studies tend to focus only on a few dimensions of organizational culture and very few studies consider whether innovation is being generated or adopted. Hence, the present research tends to fill in the gap by identifying the organizational cultures that foster or hinder innovation generation and/or innovation adoption, and propose a model of organizational culture and innovation generation and/or adoption.

Keywords: Innovation adoption, innovation generation, architectural firm, organizational culture

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1599 Using Finite Element Analysis on Dynamic Characteristics in a Micro Stepping Mill

Authors: Bo Wun Huang, Pu Ping Yu, Jao-Hwa Kuang

Abstract:

For smaller mechatronic device, especially for micro Electronic system, a micro machining is a must. However, most investigations on vibration of a mill have been limited to the traditional type mill. In this article, vibration and dynamic characteristics of a micro mill were investigated in this study. The trend towards higher precision manufacturing technology requires producing miniaturized components. To improve micro-milled product quality, obtain a higher production rate and avoid milling breakage, the dynamic characteristics of micro milling must be studied. A stepped pre-twisted mill is used to simulate the micro mill. The finite element analysis is employed in this work. The flute length and diameter effects of the micro mill are considered. It is clear that the effects of micro mill shape parameters on vibration in a micro mill are significant.

Keywords: micro system, micro mill, vibration.

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1598 Neural Network Monitoring Strategy of Cutting Tool Wear of Horizontal High Speed Milling

Authors: Kious Mecheri, Hadjadj Abdechafik, Ameur Aissa

Abstract:

The wear of cutting tool degrades the quality of the product in the manufacturing processes. The on line monitoring of the cutting tool wear level is very necessary to prevent the deterioration of the quality of machining. Unfortunately there is not a direct manner to measure the cutting tool wear on line. Consequently we must adopt an indirect method where wear will be estimated from the measurement of one or more physical parameters appearing during the machining process such as the cutting force, the vibrations, or the acoustic emission etc…. In this work, a neural network system is elaborated in order to estimate the flank wear from the cutting force measurement and the cutting conditions.

Keywords: Flank wear, cutting forces, high speed milling, signal processing, neural network.

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1597 Web-Based Control and Notification for Home Automation Alarm Systems

Authors: Helder Adão, Rui Antunes, Frederico Grilo

Abstract:

This paper describes the project and development of a very low-cost and small electronic prototype, especially designed for monitoring and controlling existing home automation alarm systems (intruder, smoke, gas, flood, etc.), via TCP/IP, with a typical web browser. Its use will allow home owners to be immediately alerted and aware when an alarm event occurs, and being also able to interact with their home automation alarm system, disarming, arming and watching event alerts, with a personal wireless Wi-Fi PDA or smartphone logged on to a dedicated predefined web page, and using also a PC or Laptop.

Keywords: Alarm Systems, Home Automation, Web-Server, TCP/IP.

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1596 Matrix Based Synthesis of EXOR dominated Combinational Logic for Low Power

Authors: Padmanabhan Balasubramanian, C. Hari Narayanan

Abstract:

This paper discusses a new, systematic approach to the synthesis of a NP-hard class of non-regenerative Boolean networks, described by FON[FOFF]={mi}[{Mi}], where for every mj[Mj]∈{mi}[{Mi}], there exists another mk[Mk]∈{mi}[{Mi}], such that their Hamming distance HD(mj, mk)=HD(Mj, Mk)=O(n), (where 'n' represents the number of distinct primary inputs). The method automatically ensures exact minimization for certain important selfdual functions with 2n-1 points in its one-set. The elements meant for grouping are determined from a newly proposed weighted incidence matrix. Then the binary value corresponding to the candidate pair is correlated with the proposed binary value matrix to enable direct synthesis. We recommend algebraic factorization operations as a post processing step to enable reduction in literal count. The algorithm can be implemented in any high level language and achieves best cost optimization for the problem dealt with, irrespective of the number of inputs. For other cases, the method is iterated to subsequently reduce it to a problem of O(n-1), O(n-2),.... and then solved. In addition, it leads to optimal results for problems exhibiting higher degree of adjacency, with a different interpretation of the heuristic, and the results are comparable with other methods. In terms of literal cost, at the technology independent stage, the circuits synthesized using our algorithm enabled net savings over AOI (AND-OR-Invert) logic, AND-EXOR logic (EXOR Sum-of- Products or ESOP forms) and AND-OR-EXOR logic by 45.57%, 41.78% and 41.78% respectively for the various problems. Circuit level simulations were performed for a wide variety of case studies at 3.3V and 2.5V supply to validate the performance of the proposed method and the quality of the resulting synthesized circuits at two different voltage corners. Power estimation was carried out for a 0.35micron TSMC CMOS process technology. In comparison with AOI logic, the proposed method enabled mean savings in power by 42.46%. With respect to AND-EXOR logic, the proposed method yielded power savings to the tune of 31.88%, while in comparison with AND-OR-EXOR level networks; average power savings of 33.23% was obtained.

Keywords: AOI logic, ESOP, AND-OR-EXOR, Incidencematrix, Hamming distance.

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1595 Modified Data Mining Approach for Defective Diagnosis in Hard Disk Drive Industry

Authors: S. Soommat, S. Patamatamkul, T. Prempridi, M. Sritulyachot, P. Ineure, S. Yimman

Abstract:

Currently, slider process of Hard Disk Drive Industry become more complex, defective diagnosis for yield improvement becomes more complicated and time-consumed. Manufacturing data analysis with data mining approach is widely used for solving that problem. The existing mining approach from combining of the KMean clustering, the machine oriented Kruskal-Wallis test and the multivariate chart were applied for defective diagnosis but it is still be a semiautomatic diagnosis system. This article aims to modify an algorithm to support an automatic decision for the existing approach. Based on the research framework, the new approach can do an automatic diagnosis and help engineer to find out the defective factors faster than the existing approach about 50%.

Keywords: Slider process, Defective diagnosis and Data mining.

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1594 Stealth Laser Dicing Process Improvement via Shuffled Frog Leaping Algorithm

Authors: Pongchanun Luangpaiboon, Wanwisa Sarasang

Abstract:

In this paper, performances of shuffled frog leaping algorithm was investigated on the stealth laser dicing process. Effect of problem on the performance of the algorithm was based on the tolerance of meandering data. From the customer specification it could be less than five microns with the target of zero microns. Currently, the meandering levels are unsatisfactory when compared to the customer specification. Firstly, the two-level factorial design was applied to preliminarily study the statistically significant effects of five process variables. In this study one influential process variable is integer. From the experimental results, the new operating condition from the algorithm was superior when compared to the current manufacturing condition.

Keywords: Stealth Laser Dicing Process, Meandering, Metaheuristics, Shuffled Frog Leaping Algorithm.

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1593 Analyzing the Potential of Job Creation by Taking the First Step Towards Circular Economy: Case Study of Brazil

Authors: R. Conde

Abstract:

The Brazilian economic projections and social indicators show a future of crisis for the country. Solutions to avoid this crisis scenario are necessary. Several developed countries implement initiatives linked to sustainability, mainly related to the circular economy, to solve their crises quickly - green recovery. This article aims to assess social gains if Brazil followed the same recovery strategy. Furthermore, with the use of data presented and recognized in the international academic society, the number of jobs that can be created, if Brazil took the first steps towards a more circular economy, was found. Moreover, in addition to the gross value in the number of jobs created, this article also detailed the number of these jobs by type of activity (collection, processing, and manufacturing) and by type of material.

Keywords: Circular economy, green recovery, job creation, social gains.

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1592 A hybrid Tabu Search Algorithm to Cell Formation Problem and its Variants

Authors: Tai-Hsi Wu, Jinn-Yi Yeh, Chin-Chih Chang

Abstract:

Cell formation is the first step in the design of cellular manufacturing systems. In this study, a general purpose computational scheme employing a hybrid tabu search algorithm as the core is proposed to solve the cell formation problem and its variants. In the proposed scheme, great flexibilities are left to the users. The core solution searching algorithm embedded in the scheme can be easily changed to any other meta-heuristic algorithms, such as the simulated annealing, genetic algorithm, etc., based on the characteristics of the problems to be solved or the preferences the users might have. In addition, several counters are designed to control the timing of conducting intensified solution searching and diversified solution searching strategies interactively.

Keywords: Cell formation problem, Tabu search

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1591 Optimal Path Planner for Autonomous Vehicles

Authors: M. Imran Akram, Ahmed Pasha, Nabeel Iqbal

Abstract:

In this paper a real-time trajectory generation algorithm for computing 2-D optimal paths for autonomous aerial vehicles has been discussed. A dynamic programming approach is adopted to compute k-best paths by minimizing a cost function. Collision detection is implemented to detect intersection of the paths with obstacles. Our contribution is a novel approach to the problem of trajectory generation that is computationally efficient and offers considerable gain over existing techniques.

Keywords: dynamic programming, graph search, path planning.

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1590 2D Fracture Analysis of the First Compression Piston Ring

Authors: I. Razmi, N. Choupani

Abstract:

The incidence of mechanical fracture of an automobile piston rings prompted development of fracture analysis method on this case. The three rings (two compression rings and one oil ring) were smashed into several parts during the power-test (after manufacturing the engine) causing piston and liner to be damaged. The radial and oblique cracking happened on the failed piston rings. The aim of the fracture mechanics simulations presented in this paper was the calculation of particular effective fracture mechanics parameters, such as J-integrals and stress intensity factors. Crack propagation angles were calculated as well. Two-dimensional fracture analysis of the first compression ring has been developed in this paper using ABAQUS CAE6.5-1 software. Moreover, SEM fractography was developed on fracture surfaces and is discussed in this paper. Results of numerical calculations constitute the basis for further research on real object.

Keywords: Compression piston ring, Crack, Fracture mechanics, SEM fractography.

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1589 State of Human Factors in Small Manufacturing Sectors of India

Authors: B. Singh, A. Singh, R. C. Yadav

Abstract:

Utmost care of human related issues are essentially required for sustainable growth of micro, small and medium enterprises (MSMEs) of India, as these MSMEs are contributing enormously to socio-economic development of country. In this research, aspects related to human factors and functioning of MSMEs of India were studied. The investigation, based on a survey of 84 MSMEs of India cited that the enterprises are mostly employing unskilled labor whose wages are less with poor training. In spite of reported minor accidents, attention towards safety is poorly paid. To meet-out the production target, MSMEs generally employ over-time and payment towards this overtime is sometimes missing. Hence, honest and humanitarian attention for better human resources is needed to improve the performance and competitiveness of MSMEs of India.

Keywords: Human factors, Small and medium enterprises, Working culture.

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1588 Analysis of Supply Chain Risk Management Strategies: Case Study of Supply Chain Disruptions

Authors: Marcelo Dias Carvalho, Leticia Ishikawa

Abstract:

Supply Chain Risk Management refers to a set of strategies used by companies to avoid supply chain disruption caused by damage at production facilities, natural disasters, capacity issues, inventory problems, incorrect forecasts, and delays. Many companies use the techniques of the Toyota Production System, which in a way goes against a better management of supply chain risks. This paper studies key events in some multinationals to analyze the trade-off between the best supply chain risk management techniques and management policies designed to create lean enterprises. The result of a good balance of these actions is the reduction of losses, increased customer trust in the company and better preparedness to face the general risks of a supply chain.

Keywords: Supply chain disruptions, supply chain management, supply chain resilience, just-in-time production, lean manufacturing.

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1587 A Novel Digital Calibration Technique for Gain and Offset Mismatch in TIΣΔ ADCs

Authors: Ali Beydoun, Van-Tam Nguyen, Patrick Loumeau

Abstract:

Time interleaved sigma-delta (TIΣΔ) architecture is a potential candidate for high bandwidth analog to digital converters (ADC) which remains a bottleneck for software and cognitive radio receivers. However, the performance of the TIΣΔ architecture is limited by the unavoidable gain and offset mismatches resulting from the manufacturing process. This paper presents a novel digital calibration method to compensate the gain and offset mismatch effect. The proposed method takes advantage of the reconstruction digital signal processing on each channel and requires only few logic components for implementation. The run time calibration is estimated to 10 and 15 clock cycles for offset cancellation and gain mismatch calibration respectively.

Keywords: sigma-delta, calibration, gain and offset mismatches, analog-to-digital conversion, time-interleaving.

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1586 The Role of Home Composting in Waste Management Cost Reduction

Authors: Nahid Hassanshahi, Ayoub Karimi-Jashni, Nasser Talebbeydokhti

Abstract:

Due to the economic and environmental benefits of producing less waste, the US Environmental Protection Agency (EPA) introduces source reduction as one of the most important means to deal with the problems caused by increased landfills and pollution. Waste reduction involves all waste management methods, including source reduction, recycling, and composting, which reduce waste flow to landfills or other disposal facilities. Source reduction of waste can be studied from two perspectives: avoiding waste production, or reducing per capita waste production, and waste deviation that indicates the reduction of waste transfer to landfills. The present paper has investigated home composting as a managerial solution for reduction of waste transfer to landfills. Home composting has many benefits. The use of household waste for the production of compost will result in a much smaller amount of waste being sent to landfills, which in turn will reduce the costs of waste collection, transportation and burial. Reducing the volume of waste for disposal and using them for the production of compost and plant fertilizer might help to recycle the material in a shorter time and to use them effectively in order to preserve the environment and reduce contamination. Producing compost in a home-based manner requires very small piece of land for preparation and recycling compared with other methods. The final product of home-made compost is valuable and helps to grow crops and garden plants. It is also used for modifying the soil structure and maintaining its moisture. The food that is transferred to landfills will spoil and produce leachate after a while. It will also release methane and greenhouse gases. But, composting these materials at home is the best way to manage degradable materials, use them efficiently and reduce environmental pollution. Studies have shown that the benefits of the sale of produced compost and the reduced costs of collecting, transporting, and burying waste can well be responsive to the costs of purchasing home compost machine and the cost of related trainings. Moreover, the process of producing home compost may be profitable within 4 to 5 years and as a result, it will have a major role in reducing waste management.

Keywords: Compost, home compost, reducing waste, waste management.

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1585 Industrial Applications of Laser Engraving: Influence of the Process Parameters on Machined Surface Quality

Authors: F.Agalianos, S.Patelis , P. Kyratsis, E. Maravelakis, E.Vasarmidis, A.Antoniadis

Abstract:

Laser engraving is a manufacturing method for those applications where previously Electrical Discharge Machining (EDM) was the only choice. Laser engraving technology removes material layer-by-layer and the thickness of layers is usually in the range of few microns. The aim of the present work is to investigate the influence of the process parameters on the surface quality when machined by laser engraving. The examined parameters were: the pulse frequency, the beam speed and the layer thickness. The surface quality was determined by the surface roughness for every set of parameters. Experimental results on Al7075 material showed that the surface roughness strictly depends on the process parameters used.

Keywords: Laser engraving, Al7075, Yb: YAG laser, laser process parameters, material roughness.

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1584 Effectiveness Evaluation of a Machine Design Process Based on the Computation of the Specific Output

Authors: Barenten Suciu

Abstract:

In this paper, effectiveness of a machine design process is evaluated on the basis of the specific output calculus. Concretely, a screw-worm gear mechanical transmission is designed by using the classical and the 3D-CAD methods. Strength analysis and drawing of the designed parts is substantially aided by employing the SolidWorks software. Quality of the design process is assessed by manufacturing (printing) the parts, and by computing the efficiency, specific load, as well as the specific output (work) of the mechanical transmission. Influence of the stroke, travelling velocity and load on the mechanical output, is emphasized. Optimal design of the mechanical transmission becomes possible by the appropriate usage of the acquired results.

Keywords: Mechanical transmission, design, screw, worm-gear, efficiency, specific output, 3D-printing.

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1583 Optimum Performance Measures of Interdependent Queuing System with Controllable Arrival Rates

Authors: S. S. Mishra

Abstract:

In this paper, an attempt is made to compute the total optimal cost of interdependent queuing system with controllable arrival rates as an important performance measure of the system. An example of application has also been presented to exhibit the use of the model. Finally, numerical demonstration based on a computing algorithm and variational effects of the model with the help of the graph have also been presented.

Keywords: Computing, Controllable arrival rate, Optimum performance measure.

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1582 An Improved Data Mining Method Applied to the Search of Relationship between Metabolic Syndrome and Lifestyles

Authors: Yi Chao Huang, Yu Ling Liao, Chiu Shuang Lin

Abstract:

A data cutting and sorting method (DCSM) is proposed to optimize the performance of data mining. DCSM reduces the calculation time by getting rid of redundant data during the data mining process. In addition, DCSM minimizes the computational units by splitting the database and by sorting data with support counts. In the process of searching for the relationship between metabolic syndrome and lifestyles with the health examination database of an electronics manufacturing company, DCSM demonstrates higher search efficiency than the traditional Apriori algorithm in tests with different support counts.

Keywords: Data mining, Data cutting and sorting method, Apriori algorithm, Metabolic syndrome

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1581 Using Interval Constrained Petri Nets for the Fuzzy Regulation of Quality: Case of Assembly Process Mechanics

Authors: Nabli L., Dhouibi H., Collart Dutilleul S., Craye E.

Abstract:

The indistinctness of the manufacturing processes makes that a parts cannot be realized in an absolutely exact way towards the specifications on the dimensions. It is thus necessary to assume that the effectively realized product has to belong in a very strict way to compatible intervals with a correct functioning of the parts. In this paper we present an approach based on mixing tow different characteristics theories, the fuzzy system and Petri net system. This tool has been proposed to model and control the quality in an assembly system. A robust command of a mechanical assembly process is presented as an application. This command will then have to maintain the specifications interval of parts in front of the variations. It also illustrates how the technique reacts when the product quality is high, medium, or low.

Keywords: Petri nets, production rate, performance evaluation, tolerant system, fuzzy sets.

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1580 Comparative Study of Static and Dynamic Bending Forces during 3-Roller Cone Frustum Bending Process

Authors: Mahesh K. Chudasama, Harit K. Raval

Abstract:

3-roller conical bending process is widely used in the industries for manufacturing of conical sections and shells. It involves static as well dynamic bending stages. Analytical models for prediction of bending force during static as well as dynamic bending stage are available in the literature. In this paper bending forces required for static bending stage and dynamic bending stages have been compared using the analytical models. It is concluded that force required for dynamic bending is very less as compared to the bending force required during the static bending stage.

Keywords: Analytical modeling, cone frustum, dynamic bending, static bending.

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1579 Towards Achieving Energy Efficiency in Kazakhstan

Authors: Aigerim Uyzbayeva, Valeriya Tyo, Nurlan Ibrayev

Abstract:

Kazakhstan is currently one of the dynamically developing states in its region. The stable growth in all sectors of the economy leads to a corresponding increase in energy consumption. Thus country consumes significant amount of energy due to the high level of industrialisation and the presence of energy-intensive manufacturing such as mining and metallurgy which in turn leads to low energy efficiency. With allowance for this the Government has set several priorities to adopt a transition of Republic of Kazakhstan to a “green economy”. This article provides an overview of Kazakhstan’s energy efficiency situation in for the period of 1991- 2014. First, the dynamics of production and consumption of conventional energy resources are given. Second, the potential of renewable energy sources is summarised followed by the description of GHG emissions trends in the country. Third, Kazakhstan’ national initiatives, policies and locally implemented projects in the field of energy efficiency are described.

Keywords: Energy efficiency in Kazakhstan, greenhouse gases, renewable energy, sustainable development.

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1578 Save Lives: The Application of Geolocation-Awareness Service in Iranian Pre-Hospital EMS Information Management System

Authors: Somayeh Abedian, Pirhossein Kolivand, Hamid Reza Lornejad, Amin Karampour, Ebrahim Keshavarz Safari

Abstract:

For emergency and relief service providers such as pre-hospital emergencies, quick arrival at the scene of an accident or any EMS mission is one of the most important requirements of effective service delivery. EMS Response time (the interval between the time of the call and the time of arrival on scene) is a critical factor in determining the quality of pre-hospital Emergency Medical Services (EMS). This is especially important for heart attack, stroke, or accident patients that seconds are vital in saving their lives. Location-based e-services can be broadly defined as any service that provides information pertinent to the current location of an active mobile handset or precise address of landline phone call at a specific time window, regardless of the underlying delivery technology used to convey the information. According to research, one of the effective methods of meeting this goal is determining the location of the caller via the cooperation of landline and mobile phone operators in the country. The follow-up of the Communications Regulatory Authority (CRA) organization has resulted in the receipt of two separate secured electronic web services. Thus, to ensure human privacy, a secure technical architecture was required for launching the services in the pre-hospital EMS information management system. In addition, to quicken medics’ arrival at the patient's bedside, rescue vehicles should make use of an intelligent transportation system to estimate road traffic using a GPS-based mobile navigation system independent of the Internet. This paper seeks to illustrate the architecture of the practical national model used by the Iranian EMS organization.

Keywords: response time, geographic location inquiry service, location-based services, emergency medical services information system

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1577 Some Issues of Measurement of Impairment of Non-Financial Assets in the Public Sector

Authors: Mariam Vardiashvili

Abstract:

The economic value of the asset impairment process is quite large. Impairment reflects the reduction of future economic benefits or service potentials itemized in the asset. The assets owned by public sector entities bring economic benefits or are used for delivery of the free-of-charge services. Consequently, they are classified as cash-generating and non-cash-generating assets. IPSAS 21 - Impairment of non-cash-generating assets, and IPSAS 26 - Impairment of cash-generating assets, have been designed considering this specificity.  When measuring impairment of assets, it is important to select the relevant methods. For measurement of the impaired Non-Cash-Generating Assets, IPSAS 21 recommends three methods: Depreciated Replacement Cost Approach, Restoration Cost Approach, and  Service Units Approach. Impairment of Value in Use of Cash-Generating Assets (according to IPSAS 26) is measured by discounted value of the money sources to be received in future. Value in use of the cash-generating asserts (as per IPSAS 26) is measured by the discounted value of the money sources to be received in the future. The article provides classification of the assets in the public sector  as non-cash-generating assets and cash-generating assets and, deals also with the factors which should be considered when evaluating  impairment of assets. An essence of impairment of the non-financial assets and the methods of measurement thereof evaluation are formulated according to IPSAS 21 and IPSAS 26. The main emphasis is put on different methods of measurement of the value in use of the impaired Cash-Generating Assets and Non-Cash-Generation Assets and the methods of their selection. The traditional and the expected cash flow approaches for calculation of the discounted value are reviewed. The article also discusses the issues of recognition of impairment loss and its reflection in the financial reporting. The article concludes that despite a functional purpose of the impaired asset, whichever method is used for measuring the asset, presentation of realistic information regarding the value of the assets should be ensured in the financial reporting. In the theoretical development of the issue, the methods of scientific abstraction, analysis and synthesis were used. The research was carried out with a systemic approach. The research process uses international standards of accounting, theoretical researches and publications of Georgian and foreign scientists.

Keywords: Non-cash-generating assets, cash-generating assets, recoverable value, recoverable service amount, value in use.

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1576 Lean Healthcare: Barriers and Enablers in the Colombian Context

Authors: Erika Ruiz, Nestor Ortiz

Abstract:

Lean philosophy has evolved over time and has been implemented both in manufacturing and services, more recently lean has been integrated in the companies of the health sector. Currently it is important to understand the successful way to implement this philosophy and try to identify barriers and enablers to the sustainability of lean healthcare. The main purpose of this research is to identify the barriers and enablers in the implementation of Lean Healthcare based on case studies of Colombian healthcare centers. In order to do so, we conducted semi-structured interviews based on a maturity model. The main results indicate that the success of Lean implementation depends on its adaptation to contextual factors. In addition, in the Colombian context were identified new factors such as organizational culture, management models, integration of the care and administrative departments and triple helix relationship.

Keywords: Barriers, enablers, implementation, lean healthcare, sustainability.

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1575 The Adoption and Diffusion of Electronic Wallets

Authors: Jean-Michel Sahut

Abstract:

Despite the strong and consistent increase in the use of electronic payment methods worldwide, the diffusion of electronic wallets is still far from widespread. Analysis of the failure of electronic wallet uptake has either focused on technical issues or chosen to analyse a specific scheme. This article proposes a joint approach to analysing key factors affecting the adoption of e-wallets by using the ‘Technology Acceptance Model” [1] which we have expanded to take into account the cost of using e-wallets. We use this model to analyse Monéo, the only French electronic wallet still in operation.

Keywords: Electronic wallet, adoption, ICT, TAM, Monéo, electronic payment.

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1574 Research on Applying the Continuity Care Document to Generate a Medical Record with Entry Level

Authors: Hsing-Yi Kao, Der-Ming Liou

Abstract:

Transferring patient information between medical care sites is necessary to deliver better patient care and to reduce medical cost. So developing of electronic medical records is an important trend for the world.The Continuity of Care Document (CCD) is product of collaboration between CDA and CCR standards. In this study, we will develop a system to generate medical records with entry level based on CCD template module.

Keywords: Continuity Care Document, medical record, entrylevel

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