Search results for: Nigeria's manufacturing

Authors: S.P.Gautam, P.S.Bundela, R.K. Jain, V. N. Tripathi

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The manufacturing transmission line tower parts has being generated hazardous waste which is required proper disposal of waste for protection of land pollution. Manufacturing Process in the manufacturing of steel angle, plates, pipes, channels are passes through conventional, semi automatic and CNC machines for cutting, marking, punching, drilling, notching, bending operations. All fabricated material Coated with thin layer of Zinc in Galvanizing plant where molten zinc is used for coating. Prior to Galvanizing, chemical like 33% concentrated HCl Acid, ammonium chloride and d-oil being used for pretreatment of iron. The bath of water with sodium dichromate is used for cooling and protection of the galvanized steel. For the heating purpose the furnace oil burners are used. These above process the Zinc dross, Zinc ash, ETP sludge and waste pickled acid generated as hazardous waste. The RPG has made captive secured land fill site, since 1997 since then it was using for disposal of hazardous waste after completion of SLF (Secured land fill) site. The RPG has raised height from ground level then now it is being used for disposal of waste as he designed the SLF after in creasing height of from GL it is functional without leach ate or adverse impacts in the environment.

Keywords: Disposal, Drilling, Fabricated. Hazardous waste, Punching.

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Authors: Vinod B. Suryawanshi, Ajit D. Kelkar

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Composite materials, due to their unique properties such as high strength to weight ratio, corrosion resistance, and impact resistance have huge potential as structural materials in automotive, construction and transportation applications. However, these properties often come at higher cost owing to complex design methods, difficult manufacturing processes and raw material cost. Traditionally, tapered laminated composite structures are manufactured using autoclave manufacturing process by ply drop off technique. Autoclave manufacturing though very powerful suffers from high capital investment and higher energy consumption. As per the current trends in composite manufacturing, Out of Autoclave (OoA) processes are looked as emerging technologies for manufacturing the structural composite components for aerospace and defense applications. However, there is a need for improvement among these processes to make them reliable and consistent. In this paper, feasibility of using out of autoclave process to manufacture the variable thickness cantilever beam is discussed. The minimum weight design for the composite beam is obtained using constant stress beam concept by tailoring the thickness of the beam. Ply drop off techniques was used to fabricate the variable thickness beam from glass/epoxy prepregs. Experiments were conducted to measure bending stresses along the span of the cantilever beam at different intervals by applying the concentrated load at the free end. Experimental results showed that the stresses in the bean at different intervals were constant. This proves the ability of OoA process to manufacture the constant stress beam. Finite element model for the constant stress beam was developed using commercial finite element simulation software. It was observed that the simulation results agreed very well with the experimental results and thus validated design and manufacturing approach used.

Keywords: Beams, Composites, Constant Stress, Structures.

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Authors: Edward A. Osifodunrin, Jose Manuel Dias Lopes

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In Nigeria, enormous efforts/resources had, over the years, been expended on promoting financial inclusion (FI); however, it is seemingly discouraging that many of its self-declared targets on FI remained unachieved, especially amongst the Rural Dwellers and Actors in the Informal Sectors (RDAIS). Expectedly, many reasons had been earmarked for these failures: low literacy level, huge informal/rural sectors etc. This study posits that in spite of these truly-debilitating factors, these FI policy failures could have been avoided or mitigated if the principles of active and better-managed citizens’ participation had been strictly followed in the (re)design/implementation of its FI policies. In other words, in a bid to mitigate the prevalent financial exclusion (FE) in Nigeria, this study hypothesizes the significant positive impact of involving the RDAIS in policy-wide decision making in the FI domain, backed by a preliminary empirical validation. Also, the study introduces the RDAIS-focused Participatory Financial Inclusion Policy (PFIP) as a major FI policy regeneration/improvement tool. The three categories of respondents that served as research subjects are FI experts in Nigeria (n = 72), RDAIS from the very rural/remote village of Unguwar Dogo in Northern Nigeria (n = 43) and RDAIS from another rural village of Sekere (n = 56) in the Southern region of Nigeria. Using survey design (5-point Likert scale questionnaires), random/stratified sampling, and descriptive/inferential statistics, the study often recorded independent consensus (amongst these three categories of respondents) that RDAIS’s active participation in iterative FI policy initiation, (re)design, implementation, (re)evaluation could indeed give improved FI outcomes. However, few questionnaire items also recorded divergent opinions and various statistically (in)significant differences on the mean scores of these three categories. The PFIP (or any customized version of it) should then be carefully integrated into the NFIS of Nigeria (and possibly in the NFIS of other developing countries) to truly/fully provide FI policy integration for these excluded RDAIS and arrest the prevalence of FE.

Keywords: Citizens’ participation, development, financial inclusion, formal financial services, national financial inclusion strategy, participatory financial inclusion policy, rural dwellers and actors in the informal sectors.

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Authors: Fernando Augusto Ullmann Tobe, Moacyr Amaral Domingues, Figueiredo, Stephany Rie Yamamoto Gushiken

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The purpose of this paper is to present the process of elaborating the layout of an assembly line of a welding industry using the principles of lean manufacturing as the main driver. The objective of this paper is relevant since the current layout of the assembly line causes non-productive times for operators, being related to the lean waste of unnecessary movements. The methodology used for the project development was Project-based Learning (PBL), which is an active way of learning focused on real problems. The process of selecting the methodology for layout planning was developed considering three criteria to evaluate the most relevant one for this paper's goal. As a result of this evaluation, Systematic Layout Planning was selected, and three steps were added to it – Value Stream Mapping for the current situation and after layout changed and the definition of lean tools and layout type. This inclusion was to consider lean manufacturing in the layout redesign of the industry. The layout change resulted in an increase in the value-adding time of operations carried out in the sector, reduction in movement times between previous and final assemblies, and in cost savings regarding the man-hour value of the employees, which can be invested in productive hours instead of movement times.

Keywords: Assembly line, layout, lean manufacturing, systematic layout planning.

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Authors: Sandhya, Rajbir Singh, Ramesh Kumar

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The purpose of this research paper on the subject of Leadership Effectiveness attempts to conduct a focused amount of research to examine the employees’ perceptions pertaining to specific competencies of leadership effectiveness in Indian manufacturing industries and to correlate their perceptions between private sectors and public sector undertakings. It specifically looks at the current definitions of leadership and looks at some historical background information relating to the more common theories that relate to leadership and effectiveness. This research was conducted by using a variety of current books and periodical articles on the topic of leadership effectiveness and employees’ perceptions. A number of leadership effectiveness competencies have been identified. The demographic details and perception of the employees on importance of leadership effectiveness competencies have been obtained through a well designed online questionnaire. For this purpose, a likert scale of seven-point has been used. Descriptive and inferential statistics is used to analyze the gathered data.

Keywords: Employees Perception, Leadership Effectiveness, Leadership Competencies, Manufacturing.

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Authors: A. A. Aiyeloja, A.T. Oladele, O. Tumulo

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Raphia wine is an important forest product with cultural significance besides its use as medicine and food in southern Nigeria. This work aims to evaluate the profitability of Raphia wine production and marketing in Sapele Local Government Area, Nigeria. Four communities (Sapele, Ogiede, Okuoke and Elume) were randomly selected for data collection via questionnaires among producers and marketers. A total of 50 producers and 34 marketers were randomly selected for interview. Data was analyzed using descriptive statistics, profit margin, multiple regression and rate of returns on investment (RORI). Annual average profit was highest in Okuoke (Producers – N90, 000.00, Marketers - N70, 000.00) and least in Sapele (Producers N50, 000.00, Marketers – N45, 000.00). Calculated RORI for marketers were Elume (40.0%), Okuoke (25.0%), Ogiede (33.3%) and Sapele (50.0%). Regression results showed that location has significant effects (0.000, ρ ≤ 0.05) on profit margins. Male (58.8%) and female (41.2%) invest in Raphia wine marketing, while males (100.0%) dominate production. Results showed that Raphia wine has potentials to generate household income, enhance food security and improve quality of life in rural, semi-urban and urban communities. Improved marketing channels, storage facilities and credit facilities via cooperative groups are recommended for producers and marketers by concerned agencies.

Keywords: Raphia wine, Profit margin, RORI, Livelihood, Nigeria.

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Authors: Chimaobi V. Okolo, Kenneth A. Okpala, Johnbull S. Ogboi

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A teeming set of doctors that graduated from various universities within and outside Nigeria with the hope of practicing in the country, has their hope shattered because of poor financing, lack of medical equipments and a very weak healthcare systems. Such hydra headed challenges, allows room for quackery which increasingly contributes to the cause of mortality in Nigeria. With a view of reversing the challenges of healthcare delivery and financing in Nigeria, African Health Market for Equity (AHME), a project funded by the Bill and Melinda Gates foundation [With contribution from Department For International Development (DFID)] and currently implemented in three African Countries (Nigeria, Kenya and Ghana) over a Five (5) year period supports the healthcare sector via Medical credit fund (MCF). The study examines the impact of credit policy and medical credit funding on Nigerian health market. Ordinary least square analysis, correlation and granger causality tests were employed to measure the extent to which the Nigerian healthcare market has been influenced. Medical credit fund significantly and positively influenced average monthly turnover of private healthcare providers and Commercial bank’s lending rate had a weak relationship with access to credit/approved loans (13.46%). The programme has so far made 13.91% progress, which is very poor, considering the minimum targeted private health care providers (437.6) and expected number of loan approvals (180.4) for the two years. Medical credit policy in Nigeria should be revised to include private healthcare providers in rural area for more positive impact and increased returns. Good brand advert and sensitization of the programme to stakeholders and health pressure group, and an extension of the programme beyond five years is necessary to better address the issues raised in the study.

Keywords: Credit, health market, medical credit facility, policy.

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Authors: M. Yosofi, S. Ezeddini, A. Ollivier, V. Lavaste, C. Mayousse

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Additive manufacturing processes have changed significantly in a wide range of industries and their application progressed from rapid prototyping to production of end-use products. However, their environmental impact is still a rather open question. In order to support the growth of this technology in the industrial sector, environmental aspects should be considered and predictive models may help monitor and reduce the environmental footprint of the processes. This work presents predictive models based on a previously developed methodology for the environmental impact evaluation combined with a technical and economical assessment. Here we applied the methodology to the Fused Deposition Modeling process. First, we present the predictive models relative to different types of machines. Then, we present a decision-making tool designed to identify the optimum manufacturing strategy regarding technical, economic, and environmental criteria.

Keywords: Additive manufacturing, decision-makings, environmental impact, predictive models.

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Authors: Lucian J. Pitt

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The primary purpose of this study is to understand the differences in the relationship between working capital management efficiency, working capital investment decisions and working capital finance decisions and the profitability of firms within the context of two African developing economies, Kenya and Nigeria. The study finds that there is a significant difference in the relationship between the firm’s profitability and the working capital variables which suggests different challenges for working capital management in each of these countries.

Keywords: Working Capital Management, Working Capital Investment, Working Capital Finance, Profitability, Cash Conversion Cycle.

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Authors: Lotfi Nabli, Achraf Jabeur Telmoudi, Radhi M'hiri

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This paper proposes a modeling method of the laws controlling manufacturing systems with temporal and non temporal constraints. A methodology of robust control construction generating the margins of passive and active robustness is being elaborated. Indeed, two paramount models are presented in this paper. The first utilizes the P-time Petri Nets which is used to manage the flow type disturbances. The second, the quality model, exploits the Intervals Constrained Petri Nets (ICPN) tool which allows the system to preserve its quality specificities. The redundancy of the robustness of the elementary parameters between passive and active is also used. The final model built allows the correlation of temporal and non temporal criteria by putting two paramount models in interaction. To do so, a set of definitions and theorems are employed and affirmed by applicator examples.

Keywords: Manufacturing systems control, flow, quality, robustness, redundancy, Petri Nets.

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Authors: Liubov A. Magerramova, Mikhail A. Petrov, Vladimir V. Isakov, Liana A. Shcherbinina, Suren G. Gukasyan, Daniil V. Povalyukhin, Olga G. Klimova-Korsmik, Darya V. Volosevich

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Aircraft engines are developing along the path of increasing resource, strength, reliability, and safety. The building of gas turbine engine body parts is a complex design and technological task. Particularly complex in the design and manufacturing are the casings of the input stages of helicopter gearboxes and central drives of aircraft engines. Traditional technologies, such as precision casting or isothermal forging, are characterized by significant limitations in parts production. For parts like housing, additive technologies guarantee spatial freedom and limitless or flexible design. This article presents the results of computational and experimental studies. These investigations justify the applicability of additive technologies (AT) to reduce the weight of aircraft housing gearbox parts by up to 32%. This is possible due to geometrical optimization compared to the classical, less flexible manufacturing methods and as-casted aircraft parts with over-insured values of safety factors. Using an example of the body of the input stage of an aircraft gearbox, visualization of the layer-by-layer manufacturing of a part based on thermal deformation was demonstrated.

Keywords: Additive technologies, gas turbine engines, geometric optimization, weight reduction.

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Authors: P. Ahern, D. Collery

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The implementation of lean thinking in the manufacturing industry revolutionized the traditional approach to large-scale production through the process of identifying the waste in each task and putting in place mitigation measures to eliminate the waste in all its forms. The Irish construction industry, however, has been much slower to adopt the principles of lean, opting instead to stick with the traditional approach to construction project delivery which is inherently wasteful. Lean thinking holds the potential to revolutionize the construction industry in a similar manner to the adoption of lean manufacturing. Lean principles present opportunities for reduced project duration, reduced project cost, improved quality, and elimination of re-works and non-value-added activities. This research has been designed to accumulate research data through available literature, electronic surveys, and interviews. The results show an industry reluctant to accept change and an undefined path to successful lean construction implementation.

Keywords: Barriers, lean construction, lean implementation, lean manufacturing, lean philosophy.

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Authors: S. Barabas, A.Fota.

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In this paper is study the possibility of successfully implementing of hollow roller concept in order to minimize inertial mass of the large bearings, with major results in diminution of the material consumption, increasing of power efficiency (in wind power station area), increasing of the durability and life duration of the large bearings systems, noise reduction in working, resistance to vibrations, an important diminution of losses by abrasion and reduction of the working temperature. In this purpose was developed an original solution through which are reduced mass, inertial forces and moments of large bearings by using of hollow rollers. The research was made by using the method of finite element analysis applied on software type Solidworks - Nastran. Also, is study the possibility of rapidly changing the manufacturing system of solid and hollow cylindrical rollers.

Keywords: Large bearings, Von Mises stress, hollow rollers, flexible manufacturing system

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Authors: N. J. M. Yusof, T. Sabir, J. McLoughlin

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The garment manufacturing industry involves sequential processes that are subjected to uncontrollable variations. The industry depends on the skill of labour in handling the varieties of fabrics and accessories, machines, as well as complicated sewing operation. Due to these reasons, garment manufacturers have created systems to monitor and to control the quality of the products on a regular basis by conducting quality approaches to minimize variation. With that, the aim of this research has been to ascertain the quality approaches deployed by Malaysian garment manufacturers in three key areas - quality systems and tools; quality control and types of inspection; as well as sampling procedures chosen for garment inspection. Besides, the focus of this research was to distinguish the quality approaches adopted by companies that supplied finished garments to both domestic and international markets. Feedback from each company representative has been obtained via online survey, which comprised of five sections and 44 questions on the organizational profile and the quality approaches employed in the garment industry. As a result, the response rate was 31%. The results revealed that almost all companies have established their own mechanism of process control by conducting a series of quality inspections for daily production, either it was formally set up or otherwise. In addition, quality inspection has been the predominant quality control activity in the garment manufacturing, while the level of complexity of these activities was substantially dictated by the customers. Moreover, AQL-based sampling was utilized by companies dealing with exports, whilst almost all the companies that only concentrated on the domestic market were comfortable using their own sampling procedures for garment inspection. Hence, this research has provided insights into the implementation of a number of quality approaches that were perceived as important and useful in the garment manufacturing sector, which is truly labour-intensive.

Keywords: Garment manufacturing, quality approaches, quality control, inspection, acceptance quality limit (AQL), and sampling.

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Authors: Sama’ila Idi Ningi, Abubakar Yusuf Dutse

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The banking sector poses a lot of problems in Nigeria in general and the non-oil export sector in particular. The banks' lack effectiveness in handling small, medium or long-term credit risk (lack of training of loan officers, lack of information on borrowers and absence of a reliable credit registry) results in non-oil exporters being burdened with high requirements, such as up to three years of financial statements, enough collateral to cover both the loan principal and interest (including a cash deposit that may be up to 30% of the loans' net present value), and to provide every detail of the international trade transaction in question. The stated problems triggered this research. Consequently, information on bank financing of non-oil exports was collected from 100 respondents from the 20 Deposit Money Banks (DMBs) in Nigeria. The data was analysed by the use of descriptive statistics correlation and regression. It is found that, Nigerian banks are participants in the financing of non-oil exports. Despite their participation, the rate of interest for credit extended to non-oil export is usually high, ranging between 15-20%. Small and medium sized non-oil export businesses lack the credit history for banks to judge them as reputable. Banks also consider the non-oil export sector very risky for investment. The banks actually do grant less credit than the exporters may require and therefore are not properly funded by banks. Banks grant very low volume of foreign currency loan in addition to, unfavorable exchange rate at which Naira is exchanged to the Dollar and other currencies in the country. This makes importation of inputs costly and negatively impacted on the non-oil export performance in Nigeria.

Keywords: Supply Side Factors, Bank Financing, Non-Oil Exports.

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Authors: Julio Molleda, Daniel F. García, Juan C. Granda, Francisco J. Suárez

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One of the main trouble in a steel strip manufacturing line is the breakage of whatever weld carried out between steel coils, that are used to produce the continuous strip to be processed. A weld breakage results in a several hours stop of the manufacturing line. In this process the damages caused by the breakage must be repaired. After the reparation and in order to go on with the production it will be necessary a restarting process of the line. For minimizing this problem, a human operator must inspect visually and manually each weld in order to avoid its breakage during the manufacturing process. The work presented in this paper is based on the Bayesian decision theory and it presents an approach to detect, on real-time, steel strip defective welds. This approach is based on quantifying the tradeoffs between various classification decisions using probability and the costs that accompany such decisions.

Keywords: Classification, Pattern Recognition, ProbabilisticReasoning, Statistical Data Analysis.

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Authors: I. Mahdavi, A. Jazayeri, M. Jahromi, R. Jafari, H. Iranmanesh

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One of the most important problems in production planning of flexible manufacturing system (FMS) is machine tool selection and operation allocation problem that directly influences the production costs and times .In this paper minimizing machining cost, set-up cost and material handling cost as a multi-objective problem in flexible manufacturing systems environment are considered. We present a 0-1 integer linear programming model for the multiobjective machine tool selection and operation allocation problem and due to the large scale nature of the problem, solving the problem to obtain optimal solution in a reasonable time is infeasible, Paretoant colony optimization (P-ACO) approach for solving the multiobjective problem in reasonable time is developed. Experimental results indicate effectiveness of the proposed algorithm for solving the problem.

Keywords: Flexible manufacturing system, Production planning, Machine tool selection, Operation allocation, Multiobjective optimization, Metaheuristic.

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Authors: S. Fore, L. Zuze

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Frequent machine breakdowns, low plant availability and increased overtime are a great threat to a manufacturing plant as they increase operating costs of an industry. The main aim of this study was to improve Overall Equipment Effectiveness (OEE) at a manufacturing company through the implementation of innovative maintenance strategies. A case study approach was used. The paper focuses on improving the maintenance in a manufacturing set up using an innovative maintenance regime mix to improve overall equipment effectiveness. Interviews, reviewing documentation and historical records, direct and participatory observation were used as data collection methods during the research. Usually production is based on the total kilowatt of motors produced per day. The target kilowatt at 91% availability is 75 Kilowatts a day. Reduced demand and lack of raw materials particularly imported items are adversely affecting the manufacturing operations. The company had to reset its targets from the usual figure of 250 Kilowatt per day to mere 75 per day due to lower availability of machines as result of breakdowns as well as lack of raw materials. The price reductions and uncertainties as well as general machine breakdowns further lowered production. Some recommendations were given. For instance, employee empowerment in the company will enhance responsibility and authority to improve and totally eliminate the six big losses. If the maintenance department is to realise its proper function in a progressive, innovative industrial society, then its personnel must be continuously trained to meet current needs as well as future requirements. To make the maintenance planning system effective, it is essential to keep track of all the corrective maintenance jobs and preventive maintenance inspections. For large processing plants these cannot be handled manually. It was therefore recommended that the company implement (Computerised Maintenance Management System) CMMS.

Keywords: Maintenance, Manufacturing, Overall Equipment Effectiveness

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Authors: Oladele K. Ogunsola, Kazeem A. Osuolale, Akintayo O. Ojo

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Many factors influence the educational outcome of students. Some of these have been studied by researchers with many emphasizing the role of students, schools, governments, peer groups and so on. More often than not, some of these factors influencing the academic achievement of the students have been traced back to parents and family; being the primary platform on which learning not only begins but is nurtured, encouraged and developed which later transforms to the performance of the students. This study not only explores parental and related factors that predict academic achievement through the review of relevant literatures but also, investigates the influence of parental background on the academic achievement of senior secondary school students in Ibadan North Local Government Area of Oyo State, Nigeria. As one of the criteria of the quality of education, students’ academic achievement was investigated because it is most often cited as an indicator of school effectiveness by school authorities and educationists. The data collection was done through interviews and use of well-structured questionnaires administered to one hundred students (100) within the target local government. This was statistically analysed and the result showed that parents’ attitudes towards their children’s education had significant effect(s) on students’ self-reporting of academic achievement. However, such factors as parental education and socioeconomic background had no significant relationship with the students’ self-reporting of academic achievement.

Keywords: Academic attainment, Parental factors, students, Oyo State, Nigeria.

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Authors: Berna Ulutas

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Single Minute Exchange of Dies (SMED) mainly focuses on recognition of internal and external activities. It is concerned particularly with transferring internal activities into external ones in as many numbers as possible, by also minimizing the internal ones. The validity of the method and procedures are verified by an application a Styrofoam manufacturing process where setup times are critical for time reduction. Significant time savings have been achieved with minimum investment. Further, the issues related with employer safety and ergonomics principles during die exchange are noted.

Keywords: Die exchange, internal-external set-up, lean manufacturing, single minute die exchange.

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Authors: Mansur Hamma-Adama, Tahar Kouider

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Construction Industry has been evolving since the development of Building Information Modelling (BIM). This technological process is unstoppable; it is out to the market with remarkable case studies of solving the long industry’s history of fragmentation. This industry has been changing over time; United States has recorded the most significant development in construction digitalization, Australia, United Kingdom and some other developed nations are also amongst promoters of BIM process and its development. Recently, a developing country like China and Malaysia are keying into the industry’s digital shift, while very little move is seen in South Africa whose development is considered higher and perhaps leader in the digital transition amongst the African countries. To authors’ best knowledge, Nigerian construction industry has never engaged in BIM discussions hence has no attention at national level. Consequently, Nigeria has no “Noteworthy BIM publications.” Decision makers and key stakeholders need to be informed on the current trend of the industry’s development (BIM in specific) and the opportunities of adopting this digitalization trend in relation to the identified challenges. BIM concept can be traced mostly in Architectural practices than engineering practices in Nigeria. A superficial BIM practice is found to be at organisational level only and operating a model based - “BIM stage 1.” Research to adopting this innovation has received very little attention. This piece of work is literature review based, aimed at exploring BIM in Nigeria and its prospects. The exploration reveals limitations in the literature availability as to extensive research in the development of BIM in the country. Numerous challenges were noticed including building collapse, inefficiencies, cost overrun and late project delivery. BIM has potentials to overcome the above challenges and even beyond. Low level of BIM adoption with reasonable level of awareness is noticed. However, lack of policy and guideline as well as serious lack of experts in the field are amongst the major barriers to BIM adoption. The industry needs to embrace BIM to possibly compete with its global counterpart.

Keywords: Adoption, BIM, CAD, construction industry, Nigeria, opportunities.

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Authors: Dennis Gossmann, Habil Peter Nyhuis

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Amongst the consistently fluctuating conditions prevailing today, changeability represents a strategic key factor for a manufacturing company to achieve success on the international markets. In order to cope with turbulences and the increasing level of incalculability, not only the flexible design of production systems but in particular the employee as enabler of change provide the focus here. It is important to enable employees from manufacturing companies to participate actively in change events and in change decisions. To this end, the learning factory has been created, which is intended to serve the development of change-promoting competences and the sensitization of employees for the necessity of changes.

Keywords: Changeability, human resources, learning factory.

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Authors: Yusri Yusof

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The paper provides a literature review of the STEPNC compliant research around the world. The first part of this paper focuses on projects based on STEP compliance followed by research and development in this area based on machining operations. Review the literature relating to relevant STEP standards and application in the area of turning centers. This research will review the various research work, carried out from the evolution of STEP-NC of the CNC manufacturing activities. The paper concludes with discussion of the applications in this particular area.

Keywords: STEP-NC, CNC, Machining and Turning.

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Authors: Alireza Azimi Sani , Mahdi Allahverdizadeh

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increased competition and increased costs of designing made it important for the firms to identify the right products and the right methods for manufacturing the products. Firms should focus on customers and identify customer demands directly to design the right products. Several management methods and techniques that are currently available improve one or more functions or processes in an industry and do not take the complete product life cycle into consideration. On the other hand target costing is a method / philosophy that takes financial, manufacturing and customer aspects into consideration during designing phase and helps firms in making product design decisions to increase the profit / value of the company. It uses various techniques to identify customer demands, to decrease costs of manufacturing and finally to achieve strategic goals. Target Costing forms an integral part of total product design / redesign based on strategic plans.

Keywords: Target Costing, Target Cost Management, Cost Management, Activity Based Costing, New product design

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Authors: M. M. Pawade, S. S. Banwait

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Electrical Discharge Machine (EDM) is especially used for the manufacturing of 3-D complex geometry and hard material parts that are extremely difficult-to-machine by conventional machining processes. In this paper authors review the research work carried out in the development of die-sinking EDM within the past decades for the improvement of machining characteristics such as Material Removal Rate, Surface Roughness and Tool Wear Ratio. In this review various techniques reported by EDM researchers for improving the machining characteristics have been categorized as process parameters optimization, multi spark technique, powder mixed EDM, servo control system and pulse discriminating. At the end, flexible machine controller is suggested for Die Sinking EDM to enhance the machining characteristics and to achieve high-level automation. Thus, die sinking EDM can be integrated with Computer Integrated Manufacturing environment as a need of agile manufacturing systems.

Keywords: Electrical Discharge Machine, Flexible Machine Controller, Material Removal Rate, Tool Wear Ratio.

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Authors: Sachin Man Bajimaya, SangChul Park, Gi-Nam Wang

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The objective of this paper is to estimate realistic principal extrusion process parameters by means of artificial neural network. Conventionally, finite element analysis is used to derive process parameters. However, the finite element analysis of the extrusion model does not consider the manufacturing process constraints in its modeling. Therefore, the process parameters obtained through such an analysis remains highly theoretical. Alternatively, process development in industrial extrusion is to a great extent based on trial and error and often involves full-size experiments, which are both expensive and time-consuming. The artificial neural network-based estimation of the extrusion process parameters prior to plant execution helps to make the actual extrusion operation more efficient because more realistic parameters may be obtained. And so, it bridges the gap between simulation and real manufacturing execution system. In this work, a suitable neural network is designed which is trained using an appropriate learning algorithm. The network so trained is used to predict the manufacturing process parameters.

Keywords: Artificial Neural Network (ANN), Indirect Extrusion, Finite Element Analysis, MES.

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Authors: Jianning Tang, Xiaofeng Wu

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With the increasing demand for space use in multiple sectors (navigation, telecommunication, imagery, etc.), the deployment and maintenance demand of satellites are growing. Considering the high launching cost and the restrictions on weight and size of the payload when using launch vehicle, the technique of on-orbit manufacturing has obtained more attention because of its significant potential to support future space missions. 3D printing is the most promising manufacturing technology that could be applied in space. However, due to the lack of autonomous quality assessment, the operation of conventional 3D printers still relies on human presence to supervise the printing process. This paper is proposed to develop an automatic 3D reconstruction system aiming at detecting failures on the 3D printed objects through application of point cloud technology. Based on the data obtained from the point cloud, the 3D printer could locate the failure and repair the failure. The system will increase automation and provide 3D printing with more feasibilities for space use without human interference.

Keywords: 3D printing, quality assessment, point cloud, on-orbit manufacturing.

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Authors: Joel S. Akintayo, Ramat T. Salman

Abstract:

The stakeholders’ pressure on corporate managers to maintain firm’s profitability has created economic incentives for management to engage in earnings management practices. Therefore, this study examines the effects of audit quality and corporate governance on earnings management of quoted deposit money banks (DMBs) in Nigeria. This study specifically investigates the influence of audit tenure, audit fee, board independence, and board size on earnings management of DMBs. Explanatory research design was employed in carrying out the study while secondary data were sourced from the annual reports and accounts of all the 15 quoted DMBs in Nigerian Stock Exchange as at December 31, 2015 for a period of 10 years covering from 2006 to 2015. The data obtained for the study were analyzed using panel regression analysis approach. The findings reveal that board independence has a negative significant effect on earnings management at a 5% level of significance (p=0.002), while audit fee has a positive significant effect on earnings management at a 5% level of significance (p=0.013) and audit tenure has a negative significant effect on earnings management of DMBs at a 5% level of significance (p=0.003). Surprisingly, board size was statistically not significant at a 5% level of significance (p=0.086). The study concludes that high audit quality and sound corporate governance could improve the earnings quality of DMBs. Hence, the study recommends that the authorities saddled with the responsibility of banking supervision in Nigeria such the Securities and Exchange Commission (SEC) and CBN to advise the National Assembly in Nigeria to pass into law the three years professional requirement for audit tenure.

Keywords: Audit quality, audit tenure, audit fee, board independence, corporate governance, earnings management.

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Authors: Abhimanyu Pati, Krishna Kumar Veluri

Abstract:

The paper intends to bring out a real life experience encountered during actual implementation of a large scale Tier-1 Enterprise Resource Planning (ERP) system in a multi-location, discrete manufacturing organization in India, involved in manufacturing of auto components and aggregates. The business complexities, prior to the implementation of ERP, include multi-product with hierarchical product structures, geographically distributed multiple plant locations with disparate business practices, lack of inter-plant broadband connectivity, existence of disparate legacy applications for different business functions, and non-standardized codifications of products, machines, employees, and accounts apart from others. On the other hand, the manufacturing environment consisted of processes like Assemble-to-Order (ATO), Make-to-Stock (MTS), and Engineer-to-Order (ETO) with a mix of discrete and process operations. The paper has highlighted various business plan areas and concerns, prior to the implementation, with specific focus on strategic issues and objectives. Subsequently, it has dealt with the complete process of ERP implementation, starting from strategic planning, project planning, resource mobilization, and finally, the program execution. The step-by-step process provides a very good learning opportunity about the implementation methodology. At the end, various organizational challenges and lessons emerged, which will act as guidelines and checklist for organizations to successfully align and implement ERP and achieve their business objectives.

Keywords: ERP, ATO, MTS, ETO, discrete manufacturing, strategic planning.

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Authors: Orestis Κ. Efthymiou, Stavros T. Ponis

Abstract:

In the last decade, a new industrial revolution seems to be emerging, supported -once again- by the rapid advancements of Information Technology in the areas of Machine-to-Machine (M2M) communication permitting large numbers of intelligent devices, e.g. sensors to communicate with each other and take decisions without any or minimum indirect human intervention. The advent of these technologies have triggered the emergence of a new category of hybrid (cyber-physical) manufacturing systems, combining advanced manufacturing techniques with innovative M2M applications based on the Internet of Things (IoT), under the umbrella term Industry 4.0. Even though the topic of Industry 4.0 has attracted much attention during the last few years, the attempts of providing a systematic literature review of the subject are scarce. In this paper, we present the authors’ initial study of the field with a special focus on the use and applications of Industry 4.0 principles in material handling automations and in-house logistics. Research shows that despite the vivid discussion and attractiveness of the subject, there are still many challenges and issues that have to be addressed before Industry 4.0 becomes standardized and widely applicable.

Keywords: Industry 4.0, internet of things, manufacturing systems, material handling, logistics.

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