Search results for: Indian manufacturing firms
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 1155

Search results for: Indian manufacturing firms

1005 Effective Scheduling of Semiconductor Manufacturing using Simulation

Authors: Ingy A. El-Khouly, Khaled S. El-Kilany, Aziz E. El-Sayed

Abstract:

The process of wafer fabrication is arguably the most technologically complex and capital intensive stage in semiconductor manufacturing. This large-scale discrete-event process is highly reentrant, and involves hundreds of machines, restrictions, and processing steps. Therefore, production control of wafer fabrication facilities (fab), specifically scheduling, is one of the most challenging problems that this industry faces. Dispatching rules have been extensively applied to the scheduling problems in semiconductor manufacturing. Moreover, lot release policies are commonly used in this manufacturing setting to further improve the performance of such systems and reduce its inherent variability. In this work, simulation is used in the scheduling of re-entrant flow shop manufacturing systems with an application in semiconductor wafer fabrication; where, a simulation model has been developed for the Intel Five-Machine Six Step Mini-Fab using the ExtendTM simulation environment. The Mini-Fab has been selected as it captures the challenges involved in scheduling the highly re-entrant semiconductor manufacturing lines. A number of scenarios have been developed and have been used to evaluate the effect of different dispatching rules and lot release policies on the selected performance measures. Results of simulation showed that the performance of the Mini-Fab can be drastically improved using a combination of dispatching rules and lot release policy.

Keywords: Dispatching rules, lot release policy, re-entrant flowshop, semiconductor manufacturing.

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1004 Operational Guidelines for Six-Sigma Implementation: Survey of Indian Medium Scale Automotive Industries

Authors: Rajeshkumar U. Sambhe

Abstract:

Large scale Indian manufacturers started implementing Six Sigma to their supply core to fulfill the endless need of high quality products. As well, they initiated encouraging their suppliers to apply the well-ascertain SS management practice and kept no resource for supplier enterprises, generally small midsized enterprises to think for the admittance of Six Sigma as a quality promotion drive. There are many issues to study for requisite changes before the introduction of Six Sigma in auto SMEs. This paper converges on impeding factors while implementing SS drive and also pinpoints the gains achieved through successful implementation. The result of this study suggest some operational guidelines for effective implementation of Six Sigma from evidences acquired through research questionnaire and interviews with industrial professionals, apportioned to assort auto sector mid-sized enterprises (MSEs) in India.

Keywords: Indian automotive SMEs, quality management practices, six sigma imperatives, problems faced in six sigma implementation, benefits, some guidelines for implementation.

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1003 A New Approach to Workforce Planning

Authors: M. Othman, N. Bhuiyan, G. J. Gouw

Abstract:

In today-s global and competitive market, manufacturing companies are working hard towards improving their production system performance. Most companies develop production systems that can help in cost reduction. Manufacturing systems consist of different elements including production methods, machines, processes, control and information systems. Human issues are an important part of manufacturing systems, yet most companies do not pay sufficient attention to them. In this paper, a workforce planning (WP) model is presented. A non-linear programming model is developed in order to minimize the hiring, firing, training and overtime costs. The purpose is to determine the number of workers for each worker type, the number of workers trained, and the number of overtime hours. Moreover, a decision support system (DSS) based on the proposed model is introduced using the Excel-Lingo software interfacing feature. This model will help to improve the interaction between the workers, managers and the technical systems in manufacturing.

Keywords: Decision Support System, Human Factors, Manufacturing System, Workforce Planning.

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1002 Multi-Objective Cellular Manufacturing System under Machines with Different Life-Cycle using Genetic Algorithm

Authors: N. Javadian, J. Rezaeian, Y. Maali

Abstract:

In this paper a multi-objective nonlinear programming model of cellular manufacturing system is presented which minimize the intercell movements and maximize the sum of reliability of cells. We present a genetic approach for finding efficient solutions to the problem of cell formation for products having multiple routings. These methods find the non-dominated solutions and according to decision makers prefer, the best solution will be chosen.

Keywords: Cellular Manufacturing, Genetic Algorithm, Multiobjective, Life-Cycle.

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1001 Innovation Culture – Determinant of Firms´ Sustainability

Authors: Loreta Losane

Abstract:

Changes in global economy require changes in firms. They need to adapt to speed producing faster and creating new products, structures and processes. The purpose of the paper is to explore literature about organizational culture and its impact on innovation.

In the paper the method of literature review is used to examine influence of organizational culture on innovation and performance of enterprise.

Organizational culture is crucial for innovation. Literature reveals that research of organizational culture mostly confirm already existing conceptions and models, but those help to make profile of innovation culture.

Research summarize previous research of organizational culture as culture which foster innovation and provide profile of innovation culture, which may be used by managers to improve cultural environment to increase performance of their companies. Research also leads to hypothesis for further research.

Keywords: Innovation, Innovation Culture, Organizational Culture.

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1000 Comparison of Design Procedures for Pre Engineering Buildings (PEB): A Case Study

Authors: G. Sai Kiran , A. Kailasa Rao, R . Pradeep Kumar

Abstract:

In recent years, the introduction of Pre Engineered Building (PEB) concept in the design of structures has helped in optimizing design. The adoptability of PEB in the place of Conventional Steel Building (CSB) design concept resulted in many advantages, including economy and easier fabrication. In this study, an industrial structure (Ware House) is analyzed and designed according to the Indian standards, IS 800-1984, IS 800-2007 and also by referring MBMA-96 and AISC-89. In this study, a structure with length 187m,width 40m,with clear height 8m and having R-Slope 1:10,isconsidered to carry out analysis& design for 2D frames (End frame, frame without crane and frame with 3 module cranes). The economy of the structure is discussed in terms of its weight comparison, between Indian codes (IS800-1984, IS800-2007) & American code (MBMA-96), & between Indian codes (IS800-1984, IS800-2007).

Keywords: AISC, Crane Beam, MBMA, Pre-Engineered-Buildings, Staad Pro, Utilization Ratio.

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999 Application of the Data Distribution Service for Flexible Manufacturing Automation

Authors: Marco Ryll, Svetan Ratchev

Abstract:

This paper discusses the applicability of the Data Distribution Service (DDS) for the development of automated and modular manufacturing systems which require a flexible and robust communication infrastructure. DDS is an emergent standard for datacentric publish/subscribe middleware systems that provides an infrastructure for platform-independent many-to-many communication. It particularly addresses the needs of real-time systems that require deterministic data transfer, have low memory footprints and high robustness requirements. After an overview of the standard, several aspects of DDS are related to current challenges for the development of modern manufacturing systems with distributed architectures. Finally, an example application is presented based on a modular active fixturing system to illustrate the described aspects.

Keywords: Flexible Manufacturing, Publish/Subscribe, Plug & Produce.

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998 Revised Technology Acceptance Model Framework for M-Commerce Adoption

Authors: Manish Gupta

Abstract:

Following the E-Commerce era, M-Commerce is the next big phase in the technology involvement and advancement. This paper intends to explore how Indian consumers are influenced to adopt the M-commerce. In this paper, the revised Technology Acceptance Model (TAM) has been presented on the basis of the most dominant factors that affect the adoption of M-Commerce in Indian scenario. Furthermore, an analytical questionnaire approach was carried out to collect data from Indian consumers. These collected data were further used for the validation of the presented model. Findings indicate that customization, convenience, instant connectivity, compatibility, security, download speed in M-Commerce affect the adoption behavior. Furthermore, the findings suggest that perceived usefulness and attitude towards M-Commerce are positively influenced by number of M-Commerce drivers (i.e. download speed, compatibility, convenience, security, customization, connectivity, and input mechanism).

Keywords: M-Commerce, perceived usefulness, technology acceptance model, perceived ease of use.

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997 Modeling of Supply Chains Delocalization Problems Taking into Account the New Financial Policies: Case of Multinational Firms Established in OECD Member Countries

Authors: Mouna Benfssahi, Zoubir El Felsoufi

Abstract:

For many enterprises, the delocalization of a part or the totality of their supply chain to low cost countries is the best way to reduce costs and remain competitive against the growing globalized market. This new tendency is driven by logistics advantages, as well as, financial and tax discount offered by the host countries. The objective of this article is to examine the new financial challenges introduced by the project of base erosion and profits shifting (BEPS), published in 2015, and also their impact on the decision of delocalization. In fact, the strategy adopted by multinational firms for determining the transfer price (TP) of goods and services, as well as the shared amount of revenues and expenses have a major impact upon group profit and may contribute to divergent results. In order to get more profit, a coherent decision of delocalization should be based on an evaluation of all the operational and financial characteristics associated with such movement. Therefore, it is interesting to model these new constraints and integrate them in a more global decision model. The established model will enable to measure how much these financial constraints impact the decision of delocalization and will give new helpful directives for enterprise managers.

Keywords: Delocalization, intragroup transaction, multinational firms, optimization model, supply chain management, transfer pricing.

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996 Testing a Flexible Manufacturing System Facility Production Capacity through Discrete Event Simulation: Automotive Case Study

Authors: Justyna Rybicka, Ashutosh Tiwari, Shane Enticott

Abstract:

In the age of automation and computation aiding manufacturing, it is clear that manufacturing systems have become more complex than ever before. Although technological advances provide the capability to gain more value with fewer resources, sometimes utilisation of the manufacturing capabilities available to organisations is difficult to achieve. Flexible manufacturing systems (FMS) provide a unique capability to manufacturing organisations where there is a need for product range diversification by providing line efficiency through production flexibility. This is very valuable in trend driven production set-ups or niche volume production requirements. Although FMS provides flexible and efficient facilities, its optimal set-up is key in achieving production performance. As many variables are interlinked due to the flexibility provided by the FMS, analytical calculations are not always sufficient to predict the FMS’ performance. Simulation modelling is capable of capturing the complexity and constraints associated with FMS. This paper demonstrates how discrete event simulation (DES) can address complexity in an FMS to optimise the production line performance. A case study of an automotive FMS is presented. The DES model demonstrates different configuration options depending on prioritising objectives: utilisation and throughput. Additionally, this paper provides insight into understanding the impact of system set-up constraints on the FMS performance and demonstrates the exploration into the optimal production set-up.

Keywords: Automotive, capacity performance, discrete event simulation, flexible manufacturing system.

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995 Consequential Influences of Work-Induced Emotions on the Work-Induced Happiness of Frontline Workers in Finance-Oriented Firms

Authors: Mohammed-Aminu Sanda, Emmanuel K. Mawuena

Abstract:

Frontline workers performing client service duties in finance-oriented firms in most sub-Saharan African countries, such as Ghana, are known to be challenged in the conduct of their activities. The challenge is attributed to clients’ continued demand for real-time services from such workers, despite the introduction of technological interventions to offset the situation. This has caused such frontline workers to experience increases in their work-induced emotions with consequential effects on their work-induced happiness. This study, therefore, explored the effect of frontline workers’ work-induced emotions on their worked-induced happiness when providing tellering services to clients. A cross-sectional design and quantitative technique were used. Data were collected from a sample of 280 frontline workers using questionnaire. Based on the analysis, it was found that an increase in the frontline workers’ work-induced emotions, caused by their feelings of strain, burnout, frustration, and hard work, had consequential effect on their work-induced happiness. This consequential effect was also found to be aggravated by the workers’ senses of being stretched beyond limit, being emotionally drained, and being used up by their work activities. It is concluded that frontline workers in finance-oriented firms can provide quality real-time services to clients without increases in their work-induced emotions, but with enhanced work-induced happiness, when the psychological and physiological emotional factors associated with the challenged work activities are understood and remedied. Management of the firms can use such understanding to redesign the activities of their frontline workers and improve the quality of their service delivery interactivity with clients.

Keywords: Client-service activity, finance industrial sector, frontline workers, work-induced emotion, work-induced happiness.

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994 Morphology of Indian Female Athletes of Different Track and Field Events

Authors: Anju Luthra, Rajender Lal, Dhananjoy Shaw

Abstract:

Participation in games and sports in the contemporary times has become more competing with the developed scientific knowledge, skills and methods, along with the equipment and applied research in the field. In spite of India being a large country having vast resources and potential, its performance in the world of sports on the whole needs sincere attention for better achievements. Beside numerous factors responsible for the dismal performance of a sportsperson, the physique and body composition, including the size, shape and form are known to play a significant role. The present investigation was undertaken to study the specific morphological characteristics of Indian female Track and Field athletes. A total of 300 athletes were randomly selected as sample for the purpose of the study from the six events having 50 athletes in each event including 100m., 400m., Shot Put, Discus Throw, Long Jump and High Jump. The study included body weight, body fat percentage, lean body weight, endomorphy, mesomorphy and ectomorphy as variables. The data were computed statistically by using Mean, Standard Deviation and Analysis of Variance. The post-hoc analysis was conducted where the F-ratio was found to be significant at .05 level. The study concluded that there is a significant difference with regard to the selected variables among the Indian female athletes of different track and field events.

Keywords: Indian female athletes, body composition, morphology, somatotypes, track and field.

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993 Succesful Companies- Immunization to Global Economic Crisis: Understanding Strategic Role of NGOs

Authors: Suleyman Gokhan Gunay, Gulsevim Yumuk Gunay

Abstract:

One of the most important secrets of succesful companies is the fact that cooperation with NGOs will create a good reputation for them so that they can be immunized to economic crisis. The performance of the most admired companies in the world based on the ratings of Forbes and Fortune show us that most of these firms also have close relationships with their NGOs. Today, if companies do something wrong this information spreads very quickly to do the society. If people do not like the activities of a company, it can find itself in public relations nightmare that can threaten its repuation. Since the cost of communication has dropped dramatically due to the vast use of internet, the increase in communication among stakeholders via internet makes companies more visible. These multiple and interdependent interactions among the network of stakeholders is called as the network relationships. NGOs play the role of catalyst among the stakeholders of a firm to enhance the awareness. Succesful firms are aware of this fact that NGOs have a central role in today-s business world. Firms are also aware of the fact that they can enhance their corporate reputation via cooperation with the NGOs. This fact will be illustrated in this paper by examining some of the actions of the most succesful companies in terms of their cooperations with the NGOs.

Keywords: Network relationships, cooperative behaviors, corporate reputation, immunization to crisis.

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992 Loading Methodology for a Capacity Constrained Job-Shop

Authors: Viraj Tyagi, Ajai Jain, P. K. Jain, Aarushi Jain

Abstract:

This paper presents a genetic algorithm based loading methodology for a capacity constrained job-shop with the consideration of alternative process plans for each part to be produced. Performance analysis of the proposed methodology is carried out for two case studies by considering two different manufacturing scenarios. Results obtained indicate that the methodology is quite effective in improving the shop load balance, and hence, it can be included in the frameworks of manufacturing planning systems of job-shop oriented industries.

Keywords: Manufacturing planning, loading, genetic algorithm, Job-Shop

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991 Indian Women’s Inner -World and Female Protest in Githa Hariharan’s Novel ‘The Thousand Faces of Night’

Authors: Hanaa Bajilan

Abstract:

Gender statuses are inherently unequal; it is difficult to establish equality between men and women in the light of traditional inequalities across the world. This research focuses on the similarities and differences among women from different generations, different kinds of educational backgrounds and highlights the conflict experiences of the characters in Githa Hariharan’s novel “The Thousand Faces of Night”. The purpose is to show how women are suffering and are being humiliated in a male-dominated society. The paper depicts how women in India grapple from male domination aggressiveness as well as the cultural, social and religious controlling in the society they live in. The paper also seeks to explore the importance of knowledge as a powerful component which produces positive effects at the level of desire. The paper is based on the theories of Simone Beauvoir, Pierre Bourdieu, Edward Said, Rene Descartes and Amy Bhatt. Finally, the research emphasizes survival against hegemonic regimes and hope of Indian women for better life.

Keywords: Equality, gender, Githa Hariharan, humiliation, identity, Indian women, knowledge.

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990 Supply Chain Modeling and Improving Manufacturing Industry in Developing Countries: A Research Agenda

Authors: F.B. Georgise, K. D. Thoben, M. Seifert

Abstract:

This paper presents a research agenda on the SCOR model adaptation. SCOR model is designated to measure supply chain performance and logistics impact across the boundaries of individual organizations. It is at its growing stage of its life cycle and is enjoying the leverage of becoming the industry standard. The SCOR model has been developed and used widely in developed countries context. This research focuses on the SCOR model adaptation for the manufacturing industry in developing countries. With a necessary understanding of the characteristics, difficulties and problems of the manufacturing industry in developing countries- supply chain; consequently, we will try to designs an adapted model with its building blocks: business process model, performance measures and best practices.

Keywords: developing countries, manufacturing industry, SCOR model adaptation

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989 Barriers of Productivity in Public Sector Automotive Manufacturing Industry of Pakistan

Authors: S. Z. Sarwar, N. Ehsan , I, Mirza, J. L. Piracha, M. Azeem, A. Ishaque

Abstract:

The public sector losses are the major cause of stagnant growth of Pakistan. Public sector automotive manufacturing industry is one of the major contributors of these losses. This research has been carried out in order to identify the major barriers of productivity of this industry and suggest measures for improvement. This qualitative and quantitative research consisted of informal interviews, discussions augmented by closed ended questionnaire. Three major manufacturing units were chosen for this research and responses from 103 employees were collected. It was found out in this research that numerous productivity flaws exist in the system which requires immediate attention. Besides highlighting flaws this research also suggests corrective actions and areas for future research to overcome these problems.

Keywords: Automotive manufacturing industry, barriers ofproductivity, Public sector losses.

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988 An Empirical Analysis of Earnings Management in Australia

Authors: Lan Sun, Subhrendu Rath

Abstract:

This is a comprehensive large-sample study of Australian earnings management. Using a sample of 4,844 firm-year observations across nine Australia industries from 2000 to 2006, we find substantial corporate earnings management activity across several Australian industries. We document strong evidence of size and return on assets being primary determinants of earnings management in Australia. The effects of size and return on assets are also found to be dominant in both income-increasing and incomedecreasing earnings manipulation. We also document that that periphery sector firms are more likely to involve larger magnitude of earnings management than firms in the core sector.

Keywords: Earnings management, discretionary accruals, income-increasing/decreasing manipulation, dual economy sector

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987 The Analysis on Leadership Skills in UK Automobile Manufacturing Enterprises

Authors: Yanting Cao, Kazumitsu Nawata

Abstract:

The UK has strong economic growth, which attracts other countries to invest there through globalization. This research process will be based on quantitative and qualitative descriptive analysis using interviews. The secondary analysis will involve a case study approach to understand the important aspects of leadership skills. The research outcomes will be identifying the strength and weakness of the leadership skills of UK automobile manufacturing enterprises and suggest the best practices adopted by the respective countries for better results.

Keywords: engineering management, leadership, industrial project management, project managers, automobile manufacturing

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986 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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985 Industrial Effects and Firm's Survival (Case Study: Iran- East Azarbaijan Province)

Authors: Ghaffar Tari

Abstract:

The aim of this paper is to investigate the effect of mean size of industry on survival of new firms in East-Azarbaijan province through 1981-2006 using hazard function. So the effect of two variables including mean employment of industry and mean capital of industry are investigated on firm's survival. The Industry & Mine Ministry database has used for data gathering and the data are analyzed using the semi-parametric cox regression model. The results of this study shows that there is a meaningful negative relationship between mean capital of industry and firm's survival, but the mean employment of industry has no meaningful effect on survival of new firms.

Keywords: Firm's Survival, Hazard Function, Mean Capital of Industry, Mean Employment of Industry.

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984 Mapping SOA and Outsourcing on NEBIC: A Dynamic Capabilities Perspective Approach

Authors: Benazeer Md. Shahzada, Verelst Jan, Van Grembergen Wim, Mannaert Herwig

Abstract:

This article is an extension and a practical application approach of Wheeler-s NEBIC theory (Net Enabled Business Innovation Cycle). NEBIC theory is a new approach in IS research and can be used for dynamic environment related to new technology. Firms can follow the market changes rapidly with support of the IT resources. Flexible firms adapt their market strategies, and respond more quickly to customers changing behaviors. When every leading firm in an industry has access to the same IT resources, the way that these IT resources are managed will determine the competitive advantages or disadvantages of firm. From Dynamic Capabilities Perspective and from newly introduced NEBIC theory by Wheeler, we know that only IT resources cannot deliver customer value but good configuration of those resources can guarantee customer value by choosing the right emerging technology, grasping the economic opportunities through business innovation and growth. We found evidences in literature that SOA (Service Oriented Architecture) is a promising emerging technology which can deliver the desired economic opportunity through modularity, flexibility and loosecoupling. SOA can also help firms to connect in network which can open a new window of opportunity to collaborate in innovation and right kind of outsourcing

Keywords: Absorptive capacity, Dynamic Capability, Netenabled business innovation cycle, Service oriented architecture.

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983 The Role of Private Equity during Global Crises

Authors: Libena Cernohorska, Veronika Linhartova, Michal Sinka, Petr Teply

Abstract:

The term private equity usually refers to any type of equity investment in an asset in which the equity is not freely tradable on a public stock market. Some researchers believe that private equity contributed to the extent of the crisis and increased the pace of its spread over the world. We do not agree with this. On the other hand, we argue that during the economic recession private equity might become an important source of funds for firms with special needs (e.g. for firms seeking buyout financing, venture capital, expansion capital or distress debt financing). However, over-regulation of private equity in both the European Union and the US can slow down this specific funding channel to the economy and deepen credit crunch during global crises.

Keywords: scredit lunch, distress debt, global crisis, private equity, regulation

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982 On the Dynamic Model of Service Innovation in Manufacturing Industry

Authors: Yongyoon Suh, Chulhyun Kim, Moon-soo Kim

Abstract:

As the trend of manufacturing is being dominated depending on services, products and processes are more and more related with sophisticated services. Thus, this research starts with the discussion about integration of the product, process, and service in the innovation process. In particular, this paper sets out some foundations for a theory of service innovation in the field of manufacturing, and proposes the dynamic model of service innovation related to product and process. Two dynamic models of service innovation are suggested to investigate major tendencies and dynamic variations during the innovation cycle: co-innovation and sequential innovation. To structure dynamic models of product, process, and service innovation, the innovation stages in which two models are mainly achieved are identified. The research would encourage manufacturers to formulate strategy and planning for service development with product and process.

Keywords: dynamic model, service innovation, service innovation models, innovation cycle, manufacturing industry.

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981 A Proposed Performance Prediction Approach for Manufacturing Processes using ANNs

Authors: M. S. Abdelwahed, M. A. El-Baz, T. T. El-Midany

Abstract:

this paper aims to provide an approach to predict the performance of the product produced after multi-stages of manufacturing processes, as well as the assembly. Such approach aims to control and subsequently identify the relationship between the process inputs and outputs so that a process engineer can more accurately predict how the process output shall perform based on the system inputs. The approach is guided by a six-sigma methodology to obtain improved performance. In this paper a case study of the manufacture of a hermetic reciprocating compressor is presented. The application of artificial neural networks (ANNs) technique is introduced to improve performance prediction within this manufacturing environment. The results demonstrate that the approach predicts accurately and effectively.

Keywords: Artificial neural networks, Reciprocating compressor manufacturing, Performance prediction, Quality improvement

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980 Implementation of A Photo-Curable 3D Additive Manufacturing Technology with Coloring Gray Capability by Using Piezo Ink-Jet

Authors: Ming-Jong Tsai, Y. L. Cheng, Y. L. Kuo, S. Y. Hsiao, J .W. Chen, P. H. Liu, D. H. Chen

Abstract:

The 3D printing is a combination of digital technology, material science, intelligent manufacturing and control of opto-mechatronics systems. It is called the third industrial revolution from the view of the Economist Journal. A color 3D printing machine may provide the necessary support for high value-added industrial and commercial design, architectural design, personal boutique, and 3D artist’s creation. The main goal of this paper is to develop photo-curable color 3D manufacturing technology and system implementation. The key technologies include (1) Photo-curable color 3D additive manufacturing processes development and materials research (2) Piezo type ink-jet head control and Opto-mechatronics integration technique of the photo-curable color 3D laminated manufacturing system. The proposed system is integrated with single Piezo type ink-jet head with two individual channels for two primary UV light curable color resins which can provide for future colorful 3D printing solutions. The main research results are 16 grey levels and grey resolution of 75 dpi. 

Keywords: 3d printing, additive manufacturing, color, photo-curable, Piezo type ink-jet, UV Resin.

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979 Why do Clawback Provisions Affect Financial Reporting Quality? - An Analysis of Trigger Effects

Authors: Yu-Chun Lin

Abstract:

We identify clawback triggers from firms- proxy statements (Form DEF 14A) and use the likelihood of restatements to proxy for financial reporting quality. Based on a sample of 578 U.S. firms that voluntarily adopt clawback provisions during 2003-2009, when restatement-based triggers could be decomposed into two types: fraud and unintentional error, and we do observe the evidence that using fraud triggers is associated with high financial reporting quality. The findings support that fraud triggers can enhance deterrent effect of clawback provision by establishing a viable disincentive against fraud, misconduct, and otherwise harmful acts. These results are robust to controlling for the compensation components, to different sample specifications and to a number of sensitivity.

Keywords: Accruals quality, Clawback provisions, Compensation, Restatements.

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978 Considering Assembly Operations and Product Structure for Manufacturing Cell Formation

Authors: M.B. Aryanezhad, J. Aliabadi

Abstract:

This paper considers the integration of assembly operations and product structure to Cellular Manufacturing System (CMS) design so that to correct the drawbacks of previous researches in the literature. For this purpose, a new mathematical model is developed which dedicates machining and assembly operations to manufacturing cells while the objective function is to minimize the intercellular movements resulting due to both of them. A linearization method is applied to achieve optimum solution through solving aforementioned nonlinear model by common programming language such as Lingo. Then, using different examples and comparing the results, the importance of integrating assembly considerations is demonstrated.

Keywords: Assembly operations and Product structure, CellFormation, Genetic Algorithm.

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977 Into Insights of Contextual Governance Framework for Religious Non-Profit Organizations

Authors: Saunah Zainon, Ruhaya Atan, Nadzira Yahaya, Marshita Hashim

Abstract:

Governance in business firms is a topic that has long been studied in the literature. Traditionally, governance in business firms has focused on the roles of boards of directors in representing and protecting the interests of shareholders. Governance has also been studied in the context of non-profit organizations because good governance is essential to increase the likelihood that they will comply with the regulatory requirements that best serve their multiple stakeholders. This paper provides insights on the need of governance framework for religious non-profit organizations (RNPOs) based on five underlying principles. This paper is important to help regulators to understand RNPOs’ governance framework. The regulators may use the framework suggested for the development of the RNPOs’ code of governance in the future.

Keywords: Framework, governance, religious, RNPOs.

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976 Integrating Big Island Layout with Pull System for Production Optimization

Authors: M. H. M. Rusli, A. Jaffar, M. T. Ali, S. Muhamud @ Kayat

Abstract:

Lean manufacturing is a production philosophy made popular by Toyota Motor Corporation (TMC). It is globally known as the Toyota Production System (TPS) and has the ultimate aim of reducing cost by thoroughly eliminating wastes or muda. TPS embraces the Just-in-time (JIT) manufacturing; achieving cost reduction through lead time reduction. JIT manufacturing can be achieved by implementing Pull system in the production. Furthermore, TPS aims to improve productivity and creating continuous flow in the production by arranging the machines and processes in cellular configurations. This is called as Cellular Manufacturing Systems (CMS). This paper studies on integrating the CMS with the Pull system to establish a Big Island-Pull system production for High Mix Low Volume (HMLV) products in an automotive component industry. The paper will use the build-in JIT system steps adapted from TMC to create the Pull system production and also create a shojinka line which, according to takt time, has the flexibility to adapt to demand changes simply by adding and taking out manpower. This will lead to optimization in production.

Keywords: Big Island layout, Lean manufacturing, Material and Information Flow Chart, Pull system production, TPS.

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