Search results for: healthcare waste management
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 3456

Search results for: healthcare waste management

2136 Corporate Governance Mechanisms, Whistle-Blowing Policy and Earnings Management Practices of Firms in Malaysia

Authors: Mujeeb Saif Mohsen Al-Absy, Ku Nor Izah Ku Ismail, Sitraselvi Chandren

Abstract:

This study examines whether corporate governance (CG) mechanisms in firms that have a whistle-blowing policy (WHBLP) are more effective in constraining earnings management (EM), than those without. A sample of 288 Malaysian firms for the years 2013 to 2015, amounting to 864 firm-years were grouped into firms with and without WHBLP. Results show that for firms without WHBLP, the board chairman tenure would minimize EM activities. Meanwhile, for firms with WHBLP, board chairman independence, board chairman tenure, audit committee size, audit committee meeting and women in the audit committees are found to be associated with less EM activities. Further, it is found that ownership concentration and Big 4 auditing firms help to reduce EM activities in firms with WHBLP, while not in firms without WHBLP. Hence, functional and effective governance can be achieved by having a WHBLP, which is in line with agency and resource dependent theories. Therefore, this study suggests that firms should have a WHBLP in place, and policymakers should come up with enhanced criteria to strengthen the mechanisms of WHBLP.

Keywords: Corporate governance, earnings management, whistle-blowing policy, audit committee, board of directors.

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2135 Studying the Relationship between Different Dimensions of CRM and Innovation Capabilities in Melli Bank of Iran

Authors: Peyman Ghafari, Reza Karjalian, Ali Mashayekhnia

Abstract:

This paper investigates the relationship between different dimensions of customer relationship management and innovation capabilities in Melli Bank of Iran. Five dimensions of CRM include information sharing, customer involvement, long-term partnership, joint problem solving and technology-based CRM are selected to measure their relationship with innovation capabilities including innovation in product, innovation in process, innovation in administrative affairs, innovation in marketing, and finally innovation in services. Research findings indicate that there is significant relationship between CRM dimensions and innovation capabilities in Melli bank of Iran.

Keywords: Customer relationship management, innovation capabilities.

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2134 A Study of Current Maintenance Strategies and the Reliability of Critical Medical Equipment in Hospitals in Relation to Patient Outcomes

Authors: Khelood A. Mkalaf, Peter Gibson, John Flanagan

Abstract:

This study investigates the relationship between the reliability of critical medical equipment (CME) and the effectiveness of CME maintenance management strategies in relation to patient outcomes in 84 public hospitals of a top 20 OECD country. The work has examined the effectiveness of CME maintenance management strategies used by the public hospital system of a large state run health organization. The conceptual framework was designed to examine the significance of the relationship between six variables: (1) types of maintenance management strategies, (2) maintenance services, (3) maintenance practice, (4) medical equipment reliability, (5) maintenance costs and (6) patient outcomes. The results provide interesting insights into the effectiveness of the maintenance strategies used. For example, there appears to be about a 1 in 10 000 probability of failure of anesthesia equipment, but these seem to be confined to specific maintenance situations. There are also some findings in relation to outsourcing of maintenance. For each of the variables listed, results are reported in relation to the various types of maintenance strategies and services. Decision-makers may use these results to evaluate more effective maintenance strategies for their CME and generate more effective patient outcomes.

Keywords: Critical medical equipment, maintenance strategy, patient outcomes, reliability.

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2133 Development of Storm Water Quality Improvement Strategy Plan for Local City Councils in Western Australia

Authors: Ranjan Sarukkalige, Dinushi Gamage

Abstract:

The aim of this study was to develop a storm water quality improvement strategy plan (WQISP) which assists managers and decision makers of local city councils in enhancing their activities to improve regional water quality. City of Gosnells in Western Australia has been considered as a case study. The procedure on developing the WQISP consists of reviewing existing water quality data, identifying water quality issues in the study areas and developing a decision making tool for the officers, managers and decision makers. It was found that land use type is the main factor affecting the water quality. Therefore, activities, sources and pollutants related to different land use types including residential, industrial, agricultural and commercial are given high importance during the study. Semi-structured interviews were carried out with coordinators of different management sections of the regional councils in order to understand the associated management framework and issues. The issues identified from these interviews were used in preparing the decision making tool. Variables associated with the defined “value versus threat" decision making tool are obtained from the intensive literature review. The main recommendations provided for improvement of water quality in local city councils, include non-structural, structural and management controls and potential impacts of climate change.

Keywords: Storm water quality, Storm water Management, Land use, Strategy plan

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2132 Reform Framework for Urban Land Management in Serbia in the Period of Transition

Authors: Slavka Zeković

Abstract:

A preliminary evaluation of the urban land system is presented in the article together with the instruments of land policy in Serbia. The main reason for the analysis is demand for definition of reform framework for urban land management in Serbia in the period of transition towards market-led system. It is concluded that due to the limitations of the current regulation it will be impossible in the future to apply market principles in the urban land policy (supply and demand of land, land capitalization, investment efficiency, et al.). Based on the estimation that the urban land system and land policy are key factors of competitiveness between regions and towns in Serbia, it is necessary to initiate changes in this field. There are indicated on an option of privatization of urban public land and possible establishment of leasehold land. A comparative analysis of the possibilities of the reform urban land system in Serbia has been carried out in relation to two approaches of market systems: (a) with dominant private ownership of urban land (neo/liberal approach) and (b) with dominant public ownership of urban land (system of leasehold)whose findings can be a basis for further study of the new system in Serbia.. The attanied results are part of studies matter for the making of Strategy of territorial development of Serbia.

Keywords: Urban Land System, Urban Land Management, Instruments of Land Policy, Evaluation, Market.

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2131 TSM: A Design Pattern to Make Ad-hoc BPMs Easy and Inexpensive in Workflow-aware MISs

Authors: Haitao Yang

Abstract:

Despite so many years- development, the mainstream of workflow solutions from IT industries has not made ad-hoc workflow-support easy or inexpensive in MIS. Moreover, most of academic approaches tend to make their resulted BPM (Business Process Management) more complex and clumsy since they used to necessitate modeling workflow. To cope well with various ad-hoc or casual requirements on workflows while still keeping things simple and inexpensive, the author puts forth first the TSM design pattern that can provide a flexible workflow control while minimizing demand of predefinitions and modeling workflow, which introduces a generic approach for building BPM in workflow-aware MISs (Management Information Systems) with low development and running expenses.

Keywords: Ad-hoc workflow, BPM, Design pattern, TSM

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2130 Determinants of Knowledge-Based Improving Workflow and Communication within Surgical Team

Authors: J. Bartnicka

Abstract:

Surgical team consists of variety types of medical specialists possessing different kind of knowledge, motivations, personalities or abilities. This together with poor knowledge transfer, lack of information and communication technologies (ICT) implementations in hospitals can cause protraction of patient care processes and even jeopardize patient safety. There is presented in the article the outcomes of studies on communication and workflow in surgical team in the background of different collaboration levels in healthcare system. As a result the five determinants of improving workflow and communication within surgical team were indicated as well as knowledge-based tools and supporting information technology were proposed.

Keywords: Knowledge transfer, absorption abilities, knowledge representation, information and communication technologies, cooperation.

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2129 Knowledge Management Factors Affecting the Level of Commitment

Authors: Abbas Keramati, Abtin Boostani, Mohammad Jamal Sadeghi

Abstract:

This paper examines the influence of knowledge management factors on organizational commitment for employees in the oil and gas drilling industry of Iran. We determine what knowledge factors have the greatest impact on the personnel loyalty and commitment to the organization using collected data from a survey of over 300 full-time personnel working in three large companies active in oil and gas drilling industry of Iran. To specify the effect of knowledge factors in the organizational commitment of the personnel in the studied organizations, the Principal Component Analysis (PCA) is used. Findings of our study show that the factors such as knowledge and expertise, in-service training, the knowledge value and the application of individuals’ knowledge in the organization as the factor “learning and perception of personnel from the value of knowledge within the organization” has the greatest impact on the organizational commitment. After this factor, “existence of knowledge and knowledge sharing environment in the organization”; “existence of potential knowledge exchanging in the organization”; and “organizational knowledge level” factors have the most impact on the organizational commitment of personnel, respectively.

Keywords: Knowledge management, organizational commitment, loyalty, drilling industry, principle component analysis.

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2128 Simulation of Polymeric Precursors Production from Wine Industrial Organic Wastes

Authors: Tanapoom Phuncharoen, Tawiwat Sriwongsa, Kanita Boonruang, Apichit Svang-ariyaskul

Abstract:

The production of Dimethyl acetal, Isovaleradehyde and Pyridine were simulated using Aspen Plus simulation. Upgrading cleaning water from wine industrial production is the main objective of the project. The winery waste composes of Acetaldehyde, Methanol, Ethyl Acetate, 1-propanol, water, iso-amyl alcohol and iso-butyl alcohol. The project is separated into three parts; separation, reaction, and purification. Various processes were considered to maximize the profit along with obtaining high purity and recovery of each component with optimum heat duty. The results show a significant value of the product with purity more than 75% and recovery over 98%.

Keywords: Dimethyl acetal, Pyridine, wine, Aspen Plus, Isovaleradehyde, polymeric precursors.

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2127 Strategic Decision Making Practice in Croatia – Which Decision Making Style is More Effective?

Authors: Ivana Bulog

Abstract:

Decision making is a vital part of the business world and any other field of human endeavor. Which way a business organization will take, and where that way will lead it, depends on broad range of decisions made by managers in the managerial structure. Strategic decisions are of the greatest importance for organizational success. Although much empirical research has been done trying to describe and explain its nature and effectiveness, knowledge about strategic decision making is still incomplete. This paper explores the nature of strategic decision making in particular setting - in Croatian companies. The main focus of this research is on the style that decision makers on strategic management level are following when making decisions of life importance for their companies. Two main decision making style that explain the way decision maker collects and processes available information and performs all the activities in strategic decision making process were empirical tested: rational and intuitive one. Besides analyzing their existence on strategic management level in Croatian companies, their effectiveness is analyzed as well. Results showed that decision makers at strategic management level are following both styles somewhat equally in order to function effectively, and that intuitive style is more effective when considering decisions outcomes.

Keywords: Decision making style, decision making effectiveness, strategic decisions.

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2126 Bioconversion of Oranges Wastes for Pectinase Production Using Aspergillus niger under Solid State Fermentation

Authors: N. Hachemi, A. Nouani, A. Benchabane

Abstract:

The influence of cultivation factors such as content of ammonium sulfate, glucose and water in the culture medium and particle size of dry orange waste, on their bioconversion for pectinase production was studied using complete factorial design. A polygalacturonase (PG) was isolated using ion exchange chromatography under gradient elution 0-0,5 m/l NaCl (column equilibrate with acetate buffer pH 4,5), subsequently by sephadex G75 column chromatography was applied and the molecular weight was obtained about 51,28 KDa. Purified PG enzyme exhibits a pH and temperature optima of activity at 5 and 35°C respectively. Treatment of apple juice by purified enzyme extract yielded a clear juice, which was competitive with juice yielded by pure Sigma Aldrich Aspergillus niger enzyme.

Keywords: Bioconversion, orange wastes, optimization, pectinase.

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2125 Using Agility in Building Business Process Management Solutions

Authors: Krešimir Fertalj, Mladen Matejaš

Abstract:

In turbulent modern economy, the companies need to properly manage their business processes. Well-defined and stable business processes ensure security of crucial data and applications, and provide a quality product or service to the end customer. On the other side, constant changes on the market, new regulatory provisions, and emerging new technologies require the need of issuing prompt and effective changes of business process. In this article, we explore the use of agile principles in working with business process management (BPM) solutions. We deal with difficulties in BPM development cycle, review the benefits of using agility, and choose the basic agile principles that ensure the success of a BPM project.

Keywords: Agile development, BPM environment, Kanban, SCRUM, XP.

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2124 Collaborative Environmental Management: A Case Study Research of Stakeholders’ Collaboration in the Nigerian Oil-producing Region

Authors: Favour Makuochukwu Orji, Yingkui Zhao

Abstract:

A myriad of environmental issues face the Nigerian industrial region, resulting from; oil and gas production, mining, manufacturing and domestic wastes. Amidst these, much effort has been directed by stakeholders in the Nigerian oil producing regions, because of the impacts of the region on the wider Nigerian economy. Although collaborative environmental management has been noted as an effective approach in managing environmental issues, little attention has been given to the roles and practices of stakeholders in effecting a collaborative environmental management framework for the Nigerian oil-producing region. This paper produces a framework to expand and deepen knowledge relating to stakeholders aspects of collaborative roles in managing environmental issues in the Nigeria oil-producing region. The knowledge is derived from analysis of stakeholders’ practices – studied through multiple case studies using document analysis. Selected documents of key stakeholders – Nigerian government agencies, multi-national oil companies and host communities, were analyzed. Open and selective coding was employed manually during document analysis of data collected from the offices and websites of the stakeholders. The findings showed that the stakeholders have a range of roles, practices, interests, drivers and barriers regarding their collaborative roles in managing environmental issues. While they have interests for efficient resource use, compliance to standards, sharing of responsibilities, generating of new solutions, and shared objectives; there is evidence of major barriers and these include resource allocation, disjointed policy, ineffective monitoring, diverse socio- economic interests, lack of stakeholders’ commitment and limited knowledge sharing. However, host communities hold deep concerns over the collaborative roles of stakeholders for economic interests, particularly, where government agencies and multi-national oil companies are involved. With these barriers and concerns, a genuine stakeholders’ collaboration is found to be limited, and as a result, optimal environmental management practices and policies have not been successfully implemented in the Nigeria oil-producing region. A framework is produced that describes practices that characterize collaborative environmental management might be employed to satisfy the stakeholders’ interests. The framework recommends critical factors, based on the findings, which may guide a collaborative environmental management in the oil producing regions. The recommendations are designed to re-define the practices of stakeholders in managing environmental issues in the oil producing regions, not as something wholly new, but as an approach essential for implementing a sustainable environmental policy. This research outcome may clarify areas for future research as well as to contribute to industry guidance in the area of collaborative environmental management.

Keywords: Collaborative environmental management framework, document analysis, case studies, multinational oil companies, Nigerian oil-producing region, stakeholders analysis.

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2123 Accessible Business Process Modelling

Authors: D. D. Vaziri, D. DeOliveira

Abstract:

This article concerns with the accessibility of Business process modelling tools (BPMo tools) and business process modelling languages (BPMo languages). Therefore the reader will be introduced to business process management and the authors' motivation behind this inquiry. Afterwards, the paper will reflect problems when applying inaccessible BPMo tools. To illustrate these problems the authors distinguish between two different categories of issues and provide practical examples. Finally the article will present three approaches to improve the accessibility of BPMo tools and BPMo languages.

Keywords: Accessibility, Business Process Management, BPM, Event Process Chains, Modelling Languages

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2122 Reverse Logistics Information Management Using Ontological Approach

Authors: F. Lhafiane, A. Elbyed, M. Bouchoum

Abstract:

Reverse Logistics (RL) Network is considered as complex and dynamic network that involves many stakeholders such as: suppliers, manufactures, warehouse, retails and costumers, this complexity is inherent in such process due to lack of perfect knowledge or conflicting information. Ontologies on the other hand can be considered as an approach to overcome the problem of sharing knowledge and communication among the various reverse logistics partners. In this paper we propose a semantic representation based on hybrid architecture for building the Ontologies in ascendant way, this method facilitates the semantic reconciliation between the heterogeneous information systems that support reverse logistics processes and product data.

Keywords: Reverse Logistics, information management, heterogeneity, Ontologies, semantic web.

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2121 Development of Palm Kernel Shell Lightweight Masonry Mortar

Authors: Kazeem K. Adewole

Abstract:

There need to construct building walls with lightweight masonry bricks/blocks and mortar to reduce the weight and cost of cooling/heating of buildings in hot/cold climates is growing partly due to legislations on energy use and global warming. In this paper, the development of Palm Kernel Shell masonry mortar (PKSMM) prepared with Portland cement and crushed PKS fine aggregate (an agricultural waste) is demonstrated. We show that PKSMM can be used as a lightweight mortar for the construction of lightweight masonry walls with good thermal insulation efficiency than the natural river sand commonly used for masonry mortar production.

Keywords: Building walls, fine aggregate, lightweight masonry mortar, palm kernel shell, wall thermal insulation efficacy.

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2120 Soil-Cement Floor Produced with Alum Water Treatment Residues

Authors: Flavio Araujo, Paulo Scalize, Julio Lima, Natalia Vieira, Antonio Albuquerque, Isabela Santos

Abstract:

From a concern regarding the environmental impacts caused by the disposal of residues generated in Water Treatment Plants (WTP's), alternatives ways have been studied to use these residues as raw material for manufacture of building materials, avoiding their discharge on water streams, disposal on sanitary landfills or incineration. This paper aims to present the results of a research work, which is using WTR for replacing the soil content in the manufacturing of soil-cement floor with proportions of 0, 5, 10 and 15%. The samples tests showed a reduction mechanical strength in so far as has increased the amount of waste. The water absorption was below the maximum of 6% required by the standard. The application of WTR contributes to the reduction of the environmental damage in the water treatment industry.

Keywords: Residue, soil-cement floor, sustainable, WTP.

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2119 Reliability-Based Maintenance Management Methodology to Minimise Life Cycle Cost of Water Supply Networks

Authors: Mojtaba Mahmoodian, Joshua Phelan, Mehdi Shahparvari

Abstract:

With a large percentage of countries’ total infrastructure expenditure attributed to water network maintenance, it is essential to optimise maintenance strategies to rehabilitate or replace underground pipes before failure occurs. The aim of this paper is to provide water utility managers with a maintenance management approach for underground water pipes, subject to external loading and material corrosion, to give the lowest life cycle cost over a predetermined time period. This reliability-based maintenance management methodology details the optimal years for intervention, the ideal number of maintenance activities to perform before replacement and specifies feasible renewal options and intervention prioritisation to minimise the life cycle cost. The study was then extended to include feasible renewal methods by determining the structural condition index and potential for soil loss, then obtaining the failure impact rating to assist in prioritising pipe replacement. A case study on optimisation of maintenance plans for the Melbourne water pipe network is considered in this paper to evaluate the practicality of the proposed methodology. The results confirm that the suggested methodology can provide water utility managers with a reliable systematic approach to determining optimum maintenance plans for pipe networks.

Keywords: Water pipe networks, maintenance management, reliability analysis, optimum maintenance plan.

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2118 Recycling Poultry Feathers for Pb Removal from Wastewater: Kinetic and Equilibrium Studies

Authors: G. de la Rosa, H. E. Reynel-Avila, A. Bonilla-Petriciolet, I. Cano-Rodríguez, C. Velasco-Santos, and A. L. Martínez-Hernández

Abstract:

Chicken feathers were used as biosorbent for Pb removal from aqueous solution. In this paper, the kinetics and equilibrium studies at several pH, temperature, and metal concentration values are reported. For tested conditions, the Pb sorption capacity of this poultry waste ranged from 0.8 to 8.3 mg/g. Optimal conditions for Pb removal by chicken feathers have been identified. Pseudo-first order and pseudo-second order equations were used to analyze the experimental data. In addition, the sorption isotherms were fitted to classical Langmuir and Freundlich models. Finally, thermodynamic parameters for the sorption process have been determined. In summary, the results showed that chicken feathers are an alternative and promising sorbent for the treatment of effluents polluted by Pb ions.

Keywords: Sorption, chicken feathers, Pb, water treatment.

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2117 The Advent of Electronic Logbook Technology - Reducing Cost and Risk to Both Marine Resources and the Fishing Industry

Authors: Amos Barkai, Guy Meredith, Fatima Felaar, Zahrah Dantie, Dave de Buys

Abstract:

Fisheries management all around the world is hampered by the lack, or poor quality, of critical data on fish resources and fishing operations. The main reasons for the chronic inability to collect good quality data during fishing operations is the culture of secrecy common among fishers and the lack of modern data gathering technology onboard most fishing vessels. In response, OLRAC-SPS, a South African company, developed fisheries datalogging software (eLog in short) and named it Olrac. The Olrac eLog solution is capable of collecting, analysing, plotting, mapping, reporting, tracing and transmitting all data related to fishing operations. Olrac can be used by skippers, fleet/company managers, offshore mariculture farmers, scientists, observers, compliance inspectors and fisheries management authorities. The authors believe that using eLog onboard fishing vessels has the potential to revolutionise the entire process of data collection and reporting during fishing operations and, if properly deployed and utilised, could transform the entire commercial fleet to a provider of good quality data and forever change the way fish resources are managed. In addition it will make it possible to trace catches back to the actual individual fishing operation, to improve fishing efficiency and to dramatically improve control of fishing operations and enforcement of fishing regulations.

Keywords: data management, electronic logbook (eLog), electronic reporting system (ERS), fisheries management

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2116 Managing of Work Risk in Small and Medium-Size Companies

Authors: Janusz K. Grabara, Bartłomiej Okwiet, Sebastian Kot

Abstract:

The purpose of the article is presentation and analysis of the aspect of job security in small and medium-size enterprises in Poland with reference to other EU countries. We show the theoretical aspects of the risk with reference to managing small and medium enterprises, next risk management in small and medium enterprises in Poland, which were subjected to a detailed analysis. We show in detail the risk associated with the operation of the mentioned above companies, as well as analyses its levels on various stages and for different kinds of conducted activity.

Keywords: Job safety, small and medium-size companies, SME, work risk, risk management.

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2115 RFID Logistic Management with Cold Chain Monitoring – Cold Store Case Study

Authors: Mira Trebar

Abstract:

Logistics processes of perishable food in the supply chain include the distribution activities and the real time temperature monitoring to fulfil the cold chain requirements. The paper presents the use of RFID (Radio Frequency Identification) technology as an identification tool of receiving and shipping activities in the cold store. At the same time, the use of RFID data loggers with temperature sensors is presented to observe and store the temperatures for the purpose of analyzing the processes and having the history data available for traceability purposes and efficient recall management.

Keywords: Logistics, warehouse, RFID device, cold chain.

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2114 The Impact of Fish Cages on Water Quality in One Fish Farm in Croatia

Authors: G. Jelic Mrcelic, M. Sliskovic

Abstract:

In Croatia, the majority of cultured marine fish species are reared in net cages. The intensive production of the fish in net cages may generate the considerable amount of bio waste and change water quality especially in enclosed and semi-enclosed coastal areas. The aim of this paper is to assess the potential impact of sea bass (Dicentrarchus labrax L.) cage farm on water quality. The weak relationship between food supply and water quality parameters (nutrient content and phytoplankton biomass) was found, but significant changes in oxygen saturation was observed in the cages during the warmer period of a year especially in the morning (occasionally it dropped below 70 %). Despite of, satisfactory results of water quality parameters, it is necessary to establish comprehensive monitoring process, especially to include quality assessment of fouling communities.

Keywords: Mariculture, monitoring, fish cages, water quality parameters.

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2113 A BIM-Based Approach to Assess COVID-19 Risk Management Regarding Indoor Air Ventilation and Pedestrian Dynamics

Authors: T. Delval, C. Sauvage, Q. Jullien, R. Viano, T. Diallo, B. Collignan, G. Picinbono

Abstract:

In the context of the international spread of COVID-19, the Centre Scientifique et Technique du Bâtiment (CSTB) has led a joint research with the French government authorities Hauts-de-Seine department, to analyse the risk in school spaces according to their configuration, ventilation system and spatial segmentation strategy. This paper describes the main results of this joint research. A multidisciplinary team involving experts in indoor air quality/ventilation, pedestrian movements and IT domains was established to develop a COVID risk analysis tool based on Building Information Model. The work started with specific analysis on two pilot schools in order to provide for the local administration specifications to minimize the spread of the virus. Different recommendations were published to optimize/validate the use of ventilation systems and the strategy of student occupancy and student flow segmentation within the building. This COVID expertise has been digitized in order to manage a quick risk analysis on the entire building that could be used by the public administration through an easy user interface implemented in a free BIM Management software. One of the most interesting results is to enable a dynamic comparison of different ventilation system scenarios and space occupation strategy inside the BIM model. This concurrent engineering approach provides users with the optimal solution according to both ventilation and pedestrian flow expertise.

Keywords: BIM, knowledge management, system expert, risk management, indoor ventilation, pedestrian movement, integrated design.

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2112 Application of Costing System in the Small and Medium Sized Enterprises (SME) in Turkey

Authors: Hamide Özyürek, Metin Yılmaz

Abstract:

Standard processes, similar and limited production lines, the production of high direct costs will be more accurate than the use of parts of the traditional cost systems in the literature. However, direct costs, overhead expenses, in turn, decrease the burden of increasingly sophisticated production facilities, a situation that led the researchers to look for the cost of traditional systems of alternative techniques. Variety cost management approaches for example Total quality management (TQM), just-in-time (JIT), benchmarking, kaizen costing, targeting cost, life cycle costs (LLC), activity-based costing (ABC) value engineering have been introduced. Management and cost applications have changed over the past decade and will continue to change. Modern cost systems can provide relevant and accurate cost information. These methods provide the decisions about customer, product and process improvement. The aim of study is to describe and explain the adoption and application of costing systems in SME. This purpose reports on a survey conducted during 2014 small and medium sized enterprises (SME) in Ankara. The survey results were evaluated using SPSS18 package program.

Keywords: Cost Accounting, Costing, Modern Costing Systems, Managerial Accounting.

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2111 Evaluation of the Magnesium Wastes with Boron Oxide in Magnesium Borate Synthesis

Authors: A. S. Kipcak, F. T. Senberber, E. Moroydor Derun, S. Piskin

Abstract:

Magnesium wastes and scraps, one of the metal wastes, are produced by many industrial activities, all over the world. Their growing size is becoming a future problem for the world. In this study, the use of magnesium wastes as a raw material in the production of the magnesium borate hydrates are aimed. The method used in the experiments is hydrothermal synthesis. The conditions are set to, waste magnesium to B2O3, 1:3 as a molar ratio. Four different reaction times are studied which are 30, 60, 120 and 240 minutes. For the identification analyses X-Ray Diffraction (XRD), Fourier Transform Infrared Spectroscopy (FT-IR) and Raman spectroscopy techniques are used. As a result at all the reaction times magnesium borate hydrates are synthesized and the most crystalline forms are obtained at a reaction time of 120 minutes. The overall yields of the production are found between the values of 65-80 %.

Keywords: Hydrothermal synthesis, magnesium borates, magnesium wastes, boron oxide

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2110 Facilitating Factors for the Success of Mobile Service Providers in Bangkok Metropolitan

Authors: Yananda Siraphatthada

Abstract:

The objectives of this research were to study the level of influencing factors, leadership, supply chain management, innovation, competitive advantages, business success, and affecting factors to the business success of the mobile phone system service providers in Bangkok Metropolitan. This research was done by the quantitative approach and the qualitative approach. The quantitative approach was used for questionnaires to collect data from the 331 mobile service shop managers franchised by AIS, Dtac and TrueMove. The mobile phone system service providers/shop managers were randomly stratified and proportionally allocated into subgroups exclusive to the number of the providers in each network. In terms of qualitative method, there were in-depth interviews of 6 mobile service providers/managers of Telewiz and Dtac and TrueMove shop to find the agreement or disagreement with the content analysis method. Descriptive Statistics, including Frequency, Percentage, Means and Standard Deviation were employed; also, the Structural Equation Model (SEM) was used as a tool for data analysis. The content analysis method was applied to identify key patterns emerging from the interview responses. The two data sets were brought together for comparing and contrasting to make the findings, providing triangulation to enrich result interpretation. It revealed that the level of the influencing factors – leadership, innovation management, supply chain management, and business competitiveness had an impact at a great level, but that the level of factors, innovation and the business, financial success and nonbusiness financial success of the mobile phone system service providers in Bangkok Metropolitan, is at the highest level. Moreover, the business influencing factors, competitive advantages in the business of mobile system service providers which were leadership, supply chain management, innovation management, business advantages, and business success, had statistical significance at .01 which corresponded to the data from the interviews.

Keywords: Business success, mobile service providers.

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2109 Preparation and Characterisation of Chemically Activated Almond Shells by Optimization of Adsorption Parameters for Removal of Chromium VI from Aqueous Solutions

Authors: Inamullah Bhatti, Khadija Qureshi, R. A. Kazi, Abdul Khalique Ansari

Abstract:

Activated carbon was prepared from agricultural waste “almond (Prunus amygdalus) nut shells" by chemical activation with phosphoric acid as an activating agent at 450 °C for 24 hr soaking time. The physical and chemical properties were analyzed. The adsorption of chromium VI from aqueous solution on almond nut shell activated carbon (ASAC) was investigated. The adsorption process parameters pH, agitation speed, agitation time, adsorbent dose were optimized. 98% of Cr VI was sorbed at pH 2 and stirring speed 200 rpm.. Surface structure showed that ASAC has a spongy type structure showing large number of pores

Keywords: adsorption, sorbent , sorbate and activation

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2108 Effect of Salt Solution and Plasticity Index on undrain Shear Strength of Clays

Authors: S .A. Naeini, M. A. Jahanfar

Abstract:

Compacted clay liners (CCLs) are the main materials used in waste disposal landfills due to their low permeability. In this study, the effect on the shear resistant of clays with inorganic salt solutions as permeate fluid was experimentally investigated. For this purpose, NaCl inorganic salt solution at concentrations of 2, 5, 10% and deionized water were used. Laboratory direct shear and Vane shear tests were conducted on three compacted clays with low, medium and high plasticity. Results indicated that the solutions type and its concentration affect the shear properties of the mixture. In the light of this study, the influence magnitude of these inorganic salts in varies concentrations in different clays were determined and more suitable compacted clay with the compare of plasticity were found.

Keywords: landfill liner, shear resistant, plasticity, salt solution

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2107 A Design of Supply Chain Management System with Flexible Planning Capability

Authors: Chia-Hui Huang, Han-Ying Kao

Abstract:

In production planning (PP) periods with excess capacity and growing demand, the manufacturers have two options to use the excess capacity. First, it could do more changeovers and thus reduce lot sizes, inventories, and inventory costs. Second, it could produce in excess of demand in the period and build additional inventory that can be used to satisfy future demand increments, thus delaying the purchase of the next machine that is required to meet the growth in demand. In this study we propose an enhanced supply chain planning model with flexible planning capability. In addition, a 3D supply chain planning system is illustrated.

Keywords: Supply chain, capacity expansion, inventory management, planning system.

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