Search results for: Biomechanical energy management
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 5434

Search results for: Biomechanical energy management

2944 Combustion and Emissions Performance of Syngas Fuels Derived from Palm Kernel Shell and Polyethylene (PE) Waste via Catalytic Steam Gasification

Authors: Chaouki Ghenai

Abstract:

Computational fluid dynamics analysis of the burning of syngas fuels derived from biomass and plastic solid waste mixture through gasification process is presented in this paper. The syngas fuel is burned in gas turbine can combustor. Gas turbine can combustor with swirl is designed to burn the fuel efficiently and reduce the emissions. The main objective is to test the impact of the alternative syngas fuel compositions and lower heating value on the combustion performance and emissions. The syngas fuel is produced by blending palm kernel shell (PKS) with polyethylene (PE) waste via catalytic steam gasification (fluidized bed reactor). High hydrogen content syngas fuel was obtained by mixing 30% PE waste with PKS. The syngas composition obtained through the gasification process is 76.2% H2, 8.53% CO, 4.39% CO2 and 10.90% CH4. The lower heating value of the syngas fuel is LHV = 15.98 MJ/m3. Three fuels were tested in this study natural gas (100%CH4), syngas fuel and pure hydrogen (100% H2). The power from the combustor was kept constant for all the fuels tested in this study. The effect of syngas fuel composition and lower heating value on the flame shape, gas temperature, mass of carbon dioxide (CO2) and nitrogen oxides (NOX) per unit of energy generation is presented in this paper. The results show an increase of the peak flame temperature and NO mass fractions for the syngas and hydrogen fuels compared to natural gas fuel combustion. Lower average CO2 emissions at the exit of the combustor are obtained for the syngas compared to the natural gas fuel.

Keywords: CFD, Combustion, Emissions, Gas Turbine Combustor, Gasification, Solid Waste, Syngas and Waste to Energy.

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2943 An Empirical Analysis and Comparative Study of Liquidity Ratios and Asset-Liability Management of Banks Operating in India

Authors: Amit Kumar Meena, Joydip Dhar

Abstract:

This paper is focused on the analysis and comparison of liquidity ratios and asset liability management practices in top three banks from public, private and foreign sector in India. The analysis is based upon the liquidity ratios calculation and the determination of maturity gap profiles for the banks under study. The paper also compares these banks maturity gap profiles with their corresponding group’s maturity gap profiles. This paper identifies the interest rate sensitivity of the balance sheet items of these banks to determine the gap between rate sensitive assets and rate sensitive liabilities. The results of this study suggest that overall banks in India have very good short term liquidity position and all banks are financing their short term liabilities by their long term assets.

Keywords: ALM, Liquidity ratios, Rate sensitive Assets, Rate Sensitive Liabilities.

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2942 Effect of High-Energy Ball Milling on the Electrical and Piezoelectric Properties of (K0.5Na0.5)(Nb0.9Ta0.1)O3 Lead-Free Piezoceramics

Authors: Chongtham Jiten, K. Chandramani Singh, Radhapiyari Laishram

Abstract:

Nanocrystalline powders of the lead-free piezoelectric material, tantalum-substituted potassium sodium niobate (K0.5Na0.5)(Nb0.9Ta0.1)O3 (KNNT), were produced using a Retsch PM100 planetary ball mill by setting the milling time to 15h, 20h, 25h, 30h, 35h and 40h, at a fixed speed of 250rpm. The average particle size of the milled powders was found to decrease from 12nm to 3nm as the milling time increases from 15h to 25h, which is in agreement with the existing theoretical model. An anomalous increase to 98nm and then a drop to 3nm in the particle size were observed as the milling time further increases to 30h and 40h respectively. Various sizes of these starting KNNT powders were used to investigate the effect of milling time on the microstructure, dielectric properties, phase transitions and piezoelectric properties of the resulting KNNT ceramics. The particle size of starting KNNT was somewhat proportional to the grain size. As the milling time increases from 15h to 25h, the resulting ceramics exhibit enhancement in the values of relative density from 94.8% to 95.8%, room temperature dielectric constant (εRT) from 878 to 1213, and piezoelectric charge coefficient (d33) from 108pC/N to 128pC/N. For this range of ceramic samples, grain size refinement suppresses the maximum dielectric constant (εmax), shifts the Curie temperature (Tc) to a lower temperature and the orthorhombic-tetragonal phase transition (Tot) to a higher temperature. Further increase of milling time from 25h to 40h produces a gradual degradation in the values of relative density, εRT, and d33 of the resulting ceramics.

Keywords: Ceramics, Dielectric, High-energy milling, Perovskite.

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2941 Multilayer Thermal Screens for Greenhouse Insulation

Authors: Clara Shenderey, Helena Vitoshkin, Mordechai Barak, Avraham Arbel

Abstract:

Greenhouse cultivation is an energy-intensive process due to the high demands on cooling or heating according to external climatic conditions, which could be extreme in the summer or winter seasons. The thermal radiation rate inside a greenhouse depends mainly on the type of covering material and greenhouse construction. Using additional thermal screens under a greenhouse covering combined with a dehumidification system improves the insulation and could be cost-effective. Greenhouse covering material usually contains protective ultraviolet (UV) radiation additives to prevent the film wear, insect harm, and crop diseases. This paper investigates the overall heat transfer coefficient, or U-value, for greenhouse polyethylene covering contains UV-additives and glass covering with or without a thermal screen supplement. The hot-box method was employed to evaluate overall heat transfer coefficients experimentally as a function of the type and number of the thermal screens. The results show that the overall heat transfer coefficient decreases with increasing the number of thermal screens as a hyperbolic function. The overall heat transfer coefficient highly depends on the ability of the material to reflect thermal radiation. Using a greenhouse covering, i.e., polyethylene films or glass, in combination with high reflective thermal screens, i.e., containing about 98% of aluminum stripes or aluminum foil, the U-value reduces by 61%-89% in the first case, whereas by 70%-92% in the second case, depending on the number of the thermal screen. Using thermal screens made from low reflective materials may reduce the U-value by 30%-57%. The heat transfer coefficient is an indicator of the thermal insulation properties of the materials, which allows farmers to make decisions on the use of appropriate thermal screens depending on the external and internal climate conditions in a greenhouse.

Keywords: Energy-saving thermal screen, greenhouse covering material, heat transfer coefficient, hot box.

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2940 A Refined Application of QFD in SCM, A New Approach

Authors: Nooshin La'l Mohamadi

Abstract:

Due to the fact that in the new century customers tend to express globally increasing demands, networks of interconnected businesses have been established in societies and the management of such networks seems to be a major key through gaining competitive advantages. Supply chain management encompasses such managerial activities. Within a supply chain, a critical role is played by quality. QFD is a widely-utilized tool which serves the purpose of not only bringing quality to the ultimate provision of products or service packages required by the end customer or the retailer, but it can also initiate us into a satisfactory relationship with our initial customer; that is the wholesaler. However, the wholesalers- cooperation is considerably based on the capabilities that are heavily dependent on their locations and existing circumstances. Therefore, it is undeniable that for all companies each wholesaler possesses a specific importance ratio which can heavily influence the figures calculated in the House of Quality in QFD. Moreover, due to the competitiveness of the marketplace today, it-s been widely recognized that consumers- expression of demands has been highly volatile in periods of production. Apparently, such instability and proneness to change has been very tangibly noticed and taking it into account during the analysis of HOQ is widely influential and doubtlessly required. For a more reliable outcome in such matters, this article demonstrates the application viability of Analytic Network Process for considering the wholesalers- reputation and simultaneously introduces a mortality coefficient for the reliability and stability of the consumers- expressed demands in course of time. Following to this, the paper provides further elaboration on the relevant contributory factors and approaches through the calculation of such coefficients. In the end, the article concludes that an empirical application is needed to achieve broader validity.

Keywords: Analytic Network Process, Quality Function Deployment, QFD flaws, Supply Chain Management

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2939 Bounds on the Second Stage Spectral Radius of Graphs

Authors: S.K.Ayyaswamy, S.Balachandran, K.Kannan

Abstract:

Let G be a graph of order n. The second stage adjacency matrix of G is the symmetric n × n matrix for which the ijth entry is 1 if the vertices vi and vj are of distance two; otherwise 0. The sum of the absolute values of this second stage adjacency matrix is called the second stage energy of G. In this paper we investigate a few properties and determine some upper bounds for the largest eigenvalue.

Keywords: Second stage spectral radius, Irreducible matrix, Derived graph

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2938 Comparative Life Cycle Assessment of High Barrier Polymer Packaging for Selecting Resource Efficient and Environmentally Low-Impact Materials

Authors: D. Kliaugaitė, J. K, Staniškis

Abstract:

In this study tree types of multilayer gas barrier plastic packaging films were compared using life cycle assessment as a tool for resource efficient and environmentally low-impact materials selection. The first type of multilayer packaging film (PET-AlOx/LDPE) consists of polyethylene terephthalate with barrier layer AlOx (PET-AlOx) and low density polyethylene (LDPE). The second type of polymer film (PET/PE-EVOH-PE) is made of polyethylene terephthalate (PET) and co-extrusion film PE-EVOH-PE as barrier layer. And the third one type of multilayer packaging film (PET-PVOH/LDPE) is formed from polyethylene terephthalate with barrier layer PVOH (PET-PVOH) and low density polyethylene (LDPE).

All of analyzed packaging has significant impact to resource depletion, because of raw materials extraction and energy use and production of different kind of plastics. Nevertheless the impact generated during life cycle of functional unit of II type of packaging (PET/PE-EVOH-PE) was about 25% lower than impact generated by I type (PET-AlOx/LDPE) and III type (PET-PVOH/LDPE) of packaging.

Result revealed that the contribution of different gas barrier type to the overall environmental problem of packaging is not significant. The impact are mostly generated by using energy and materials during raw material extraction and production of different plastic materials as plastic polymers material as PE, LDPE and PET, but not gas barrier materials as AlOx, PVOH and EVOH.

The LCA results could be useful in different decision-making processes, for selecting resource efficient and environmentally low-impact materials.

Keywords: Polymer packaging, life cycle assessment, resource efficiency.

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2937 The Evolution of Quality Improvement Methodology in Malaysia-s IT Industry: The Past, Current and Future

Authors: Whee Yen Wong, Kim Yeow Tshai, Chan Wai Lee

Abstract:

There are various approaches to implement quality improvements. Organizations aim for a management standard which is capable of providing customers with quality assurance on their product/service via continuous process improvement. Carefully planned steps are necessary to ensure the right quality improvement methodology (QIM) and business operations are consistent, reliable and truly meet the customers' needs. This paper traces the evolution of QIM in Malaysia-s Information Technology (IT) industry in the past, current and future; and highlights some of the thought of researchers who contributed to the science and practice of quality, and identifies leading methodologies in use today. Some of the misconceptions and mistakes leading to quality system failures will also be examined and discussed. This paper aims to provide a general overview of different types of QIMs available for IT businesses in maximizing business advantages, enhancing product quality, improving process routines and increasing performance earnings.

Keywords: Evolution, Integrating and Aligning, Malaysia's Quality Improvement Methodology, Six Sigma Data Quality Management.

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2936 The Emergence of Smart Growth in Developed and Developing Countries and Its Possible Application in Kabul City, Afghanistan

Authors: Bashir Ahmad Amiri, Nsenda Lukumwena

Abstract:

The global trend indicates that more and more people live and will continue to live in urban areas. Today cities are expanding both in physical size and number due to the rapid population growth along with sprawl development, which caused the cities to expand beyond the growth boundary and exerting intense pressure on environmental resources specially farmlands to accommodate new housing and urban facilities. Also noticeable is the increase in urban decay along with the increase of slum dwellers present another challenge that most cities in developed and developing countries have to deal with. Today urban practitioners, researchers, planners, and decision-makers are seeking for alternative development and growth management policies to house the rising urban population and also cure the urban decay and slum issues turn to Smart Growth to achieve their goals. Many cities across the globe have adopted smart growth as an alternative growth management tool to deal with patterns and forms of development and to cure the rising urban and environmental problems. The method used in this study is a literature analysis method through reviewing various resources to highlight the potential benefits of Smart Growth in both developed and developing countries and analyze, to what extent it can be a strategic alternative for Afghanistan’s cities, especially the capital city. Hence a comparative analysis is carried on three countries, namely the USA, China, and India to identify the potential benefits of smart growth likely to serve as an achievable broad base for recommendations in different urban contexts.

Keywords: Growth management, housing, Kabul city, smart growth, urban-expansion.

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2935 Comparison of Web Development Using Framework over Library

Authors: Syamsul Syafiq, Maslina Daud, Hafizah Hasan, Ahmad Zairi, Shazil Imri, Ezaini Akmar, Norbazilah Rahim

Abstract:

Over recent years, web development has changed significantly. Driven largely by the rise of trends like mobiles, the world of development is rapidly evolving. The rise of the Internet makes web applications crucial nowadays. The web application has been an interface for a company and one of the ways they present their portfolio to the client. On the other hand, the web has become part of the file management system which takes over the role of paper. Due to high demand in web applications, developers are required to develop a web application that are cost-effective, secure and well coded. A framework has been proposed to develop an application rather than using library style development. The framework is helping the developer in creating the structure of a web automatically. This paper will compare the advantages and disadvantages of web development using framework against library-style development. This comparison is based on a previous research paper focusing on two main indicators, which are the impact to management and impact to the developer.

Keywords: Framework, library Style development, web application development, traditional web, static web, dynamic web.

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2934 Impact of Moderating Role of e-Administration on Training, Perfromance Appraisal and Organizational Performance

Authors: Ejaz Ali, Muhammad Younas, Tahir Saeed

Abstract:

In this age of information technology, organizations are revisiting their approach in great deal. E-administration is the most popular area to proceed with. Organizations in order to excel over their competitors are spending a substantial chunk of its resources on E-Administration as it is the most effective, transparent and efficient way to achieve their short term as well as long term organizational goals. E-administration being a tool of ICT plays a significant role towards effective management of HR practices resulting into optimal performance of an organization. The present research was carried out to analyze the impact of moderating role of e-administration in the relationships training and performance appraisal aligned with perceived organizational performance. The study is based on RBV and AMO theories, advocating that use of latest technology in execution of human resource (HR) functions enables an organization to achieve and sustain competitive advantage which leads to optimal firm performance.

Keywords: Human resource management, HR function, e-administration, performance appraisal, training, organizational performance.

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2933 Simulation of Agri-Food Supply Chains

Authors: Sherine Beshara, Khaled S. El-Kilany, Noha M. Galal

Abstract:

Supply chain management has become more challenging with the emerging trend of globalization and sustainability. Lately, research related to perishable products supply chains, in particular agricultural food products, has emerged. This is attributed to the additional complexity of managing this type of supply chains with the recently increased concern of public health, food quality, food safety, demand and price variability, and the limited lifetime of these products. Inventory management for agrifood supply chains is of vital importance due to the product perishability and customers- strive for quality. This paper concentrates on developing a simulation model of a real life case study of a two echelon production-distribution system for agri-food products. The objective is to improve a set of performance measures by developing a simulation model that helps in evaluating and analysing the performance of these supply chains. Simulation results showed that it can help in improving overall system performance.

Keywords: Agri-food supply chains, inventory model, modelling and Simulation, supply chain.

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2932 Application of Activity-Based Costing Management System by Key Success Paths to Promote the Competitive Advantages and Operation Performance

Authors: Mei-Fang Wu, Shu-Li Wang, Feng-Tsung Cheng

Abstract:

Highly developed technology and highly competitive global market highlight the important role of competitive advantages and operation performances in sustainable company operation. Activity-Based Costing (ABC) provides accurate operation cost and operation performance information. Rich literatures provide relevant research with cases study on Activity-Based Costing application, but the research on cause relationship between key success factors and its specific outcome, such as profitability or share market are few. These relationships provide the ways to handle the key success factors to achieve the specific outcomes for ensuring to promote the competitive advantages and operation performances. The main purposes of this research are exploring the key success paths by Key Success Paths approach which will lead the ways to apply Activity-Base Costing. The Key Success Paths is the innovative method which is exploring the cause relationships and explaining what are the effects of key success factors to specific outcomes of Activity-Based Costing implementation. The cause relationships between key success factors and successful specific outcomes are Key Success Paths (KSPs). KSPs are the guidelines to lead the cost management strategies to achieve the goals of competitive advantages and operation performances. The research findings indicate that good management system design may affect the well outcomes of Activity-Based Costing application and achieve to outstanding competitive advantage, operating performance and profitability as well by KSPs exploration.

Keywords: Activity-Based Costing, Key success factors, Key success paths approach, Key success paths, Key failure paths.

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2931 Flexible Development and Calculation of Contract Logistics Services

Authors: T. Spiegel, J. Siegmann, C. F. Durach

Abstract:

Challenges resulting from an international and dynamic business environment are increasingly being passed on from manufacturing companies to external service providers. Especially providers of complex, customer-specific industry services have to cope with continuously changing requirements. This is particularly true for contract logistics service providers. They are forced to develop efficient and highly flexible structures and strategies to meet their customer’s needs. One core element they have to focus on is the reorganization of their service development and sales process. Based on an action research approach, this study develops and tests a concept to streamline tender management for contract logistics service providers. The concept of modularized service architecture is deployed in order to derive a practice-oriented approach for the modularization of complex service portfolios and the design of customized quotes. These findings are evaluated regarding their applicability in other service sectors and practical recommendations are given.

Keywords: Contract Logistics, Modularization, Service Development, Tender Management.

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2930 An Analysis of the Social Network Structure of Knowledge Management Students at NTU

Authors: Guo Yanru, Zhu Xiaobo, Lee Chu Keong

Abstract:

This paper maps the structure of the social network of the 2011 class ofsixty graduate students of the Masters of Science (Knowledge Management) programme at the Nanyang Technological University, based on their friending relationships on Facebook. To ensure anonymity, actual names were not used. Instead, they were replaced with codes constructed from their gender, nationality, mode of study, year of enrollment and a unique number. The relationships between friends within the class, and among the seniors and alumni of the programme wereplotted. UCINet and Pajek were used to plot the sociogram, to compute the density, inclusivity, and degree, global, betweenness, and Bonacich centralities, to partition the students into two groups, namely, active and peripheral, and to identify the cut-points. Homophily was investigated, and it was observed for nationality and study mode. The groups students formed on Facebook were also studied, and of fifteen groups, eight were classified as dead, which we defined as those that have been inactive for over two months.

Keywords: Facebook, friending relationships, Social network analysis, social network sites, structural position

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2929 The Risk of In-work Poverty and Family Coping Strategies

Authors: A. Banovcinova, M. Zakova

Abstract:

Labor market activity and paid employment should be a key factor in protecting individuals and families from falling into poverty and providing them with sufficient resources to meet the needs of their members. However, due to various processes in the labor market as well as the influence of individual factors and often insufficient social capital, there is a relatively large group of households that cannot eliminate paid employment and find themselves in a state of so-called working poverty. The aim of the research was to find out what strategies families use in managing poverty and meeting their needs and which of these strategies prevail in the Slovak population. A quantitative research strategy was chosen. The method of data collection was a structured interview focused on finding out the use of individual management strategies and also selected demographic indicators. The research sample consisted of members of families in which at least one member has a paid job. The condition for inclusion in the research was that the family's income did not exceed 60% of the national median equalized disposable income. The analysis of the results showed 5 basic areas to which management strategies are related - work, financial security, needs, social contacts and perception of the current situation. The prevailing strategies were strategies aimed at increasing and streamlining labor market activity and the planned and effective management of the family budget. Strategies that were rejected were mainly related to debt creation. The results make it possible to identify the preferred ways of managing poverty in individual areas of life, as well as the factors that influence this behavior. This information is important for working with families living in a state of working poverty and can help professionals develop positive ways of coping for families.

Keywords: Copying strategies, family, in-work poverty, quantitative research.

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2928 Catalytic Pyrolysis of Sewage Sludge for Upgrading Bio-Oil Quality Using Sludge-Based Activated Char as an Alternative to HZSM5

Authors: Ali Zaker, Zhi Chen

Abstract:

Due to the concerns about the depletion of fossil fuel sources and the deteriorating environment, the attempt to investigate the production of renewable energy will play a crucial role as a potential to alleviate the dependency on mineral fuels. One particular area of interest is generation of bio-oil through sewage sludge (SS) pyrolysis. SS can be a potential candidate in contrast to other types of biomasses due to its availability and low cost. However, the presence of high molecular weight hydrocarbons and oxygenated compounds in the SS bio-oil hinders some of its fuel applications. In this context, catalytic pyrolysis is another attainable route to upgrade bio-oil quality. Among different catalysts (i.e., zeolites) studied for SS pyrolysis, activated chars (AC) are eco-friendly alternatives. The beneficial features of AC derived from SS comprise the comparatively large surface area, porosity, enriched surface functional groups and presence of a high amount of metal species that can improve the catalytic activity. Hence, a sludge-based AC catalyst was fabricated in a single-step pyrolysis reaction with NaOH as the activation agent and was compared with HZSM5 zeolite in this study. The thermal decomposition and kinetics were invested via thermogravimetric analysis (TGA) for guidance and control of pyrolysis and catalytic pyrolysis and the design of the pyrolysis setup. The results indicated that the pyrolysis and catalytic pyrolysis contain four obvious stages and the main decomposition reaction occurred in the range of 200-600 °C. Coats-Redfern method was applied in the 2nd and 3rd devolatilization stages to estimate the reaction order and activation energy (E) from the mass loss data. The average activation energy (Em) values for the reaction orders n = 1, 2 and 3 were in the range of 6.67-20.37 kJ/mol for SS; 1.51-6.87 kJ/mol for HZSM5; and 2.29-9.17 kJ/mol for AC, respectively. According to the results, AC and HZSM5 both were able to improve the reaction rate of SS pyrolysis by abridging the Em value. Moreover, to generate and examine the effect of the catalysts on the quality of bio-oil, a fixed-bed pyrolysis system was designed and implemented. The composition analysis of the produced bio-oil was carried out via gas chromatography/mass spectrometry (GC/MS). The selected SS to catalyst ratios were 1:1, 2:1 and 4:1. The optimum ratio in terms of cracking the long-chain hydrocarbons and removing oxygen-containing compounds was 1:1 for both catalysts. The upgraded bio-oils with HZSM5 and AC were in the total range of C4-C17 with around 72% in the range of C4-C9. The bio-oil from pyrolysis of SS contained 49.27% oxygenated compounds while the presence of HZSM5 and AC dropped to 7.3% and 13.02%, respectively. Meanwhile, generation of value-added chemicals such as light aromatic compounds were significantly improved in the catalytic process. Furthermore, the fabricated AC catalyst was characterized by BET, SEM-EDX, FT-IR and TGA techniques. Overall, this research demonstrated that AC is an efficient catalyst in the pyrolysis of SS and can be used as a cost-competitive catalyst in contrast to HZSM5.

Keywords: Activated char, bio-oil, catalytic pyrolysis, HZSM5, sewage sludge.

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2927 A Materialized Approach to the Integration of XML Documents: the OSIX System

Authors: H. Ahmad, S. Kermanshahani, A. Simonet, M. Simonet

Abstract:

The data exchanged on the Web are of different nature from those treated by the classical database management systems; these data are called semi-structured data since they do not have a regular and static structure like data found in a relational database; their schema is dynamic and may contain missing data or types. Therefore, the needs for developing further techniques and algorithms to exploit and integrate such data, and extract relevant information for the user have been raised. In this paper we present the system OSIX (Osiris based System for Integration of XML Sources). This system has a Data Warehouse model designed for the integration of semi-structured data and more precisely for the integration of XML documents. The architecture of OSIX relies on the Osiris system, a DL-based model designed for the representation and management of databases and knowledge bases. Osiris is a viewbased data model whose indexing system supports semantic query optimization. We show that the problem of query processing on a XML source is optimized by the indexing approach proposed by Osiris.

Keywords: Data integration, semi-structured data, views, XML.

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2926 Quality as an Approach to Organizational Change and Its Role in the Reorganization of Enterprises: Case of Four Moroccan Small and Medium-Sized Enterprises

Authors: A. Boudiaf

Abstract:

The purpose of this paper is to analyze and apprehend, through four case studies, the interest of the project of the implementation of the quality management system (QMS) at four Moroccan small and medium-sized enterprises (SMEs). This project could generate significant organizational change to improve the functioning of the organization. In fact, quality is becoming a necessity in the current business world. It is considered to be a major component in companies’ competitive strategies. It should be noted that quality management is characterized by a set of methods and techniques that can be used to solve malfunctions and reorganize companies. It is useful to point out that the choice of the adoption of the quality approach could be influenced by the circumstances of the business context, it could also be derived from its strategic vision; this means that this choice can be characterized as either a strategic aspect or a reactive aspect. This would probably have a major impact on the functioning of the QMS and also on the perception of the quality issue by company managers and their employees.

Keywords: Business context, organizational change, quality, reorganization.

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2925 Using “Eckel” Model to Measure Income Smoothing Practices: The Case of French Companies

Authors: Feddaoui Amina

Abstract:

Income smoothing represents an attempt on the part of the company's management to reduce variations in earnings through the manipulation of the accounting principles. In this study, we aimed to measure income smoothing practices in a sample of 30 French joint stock companies during the period (2007-2009), we used Dummy variables method and “ECKEL” model to measure income smoothing practices and Binomial test accourding to SPSS program, to confirm or refute our hypothesis. This study concluded that there are no significant statistical indicators of income smoothing practices in the sample studied of French companies during the period (2007-2009), so the income series in the same sample studied of is characterized by stability and non-volatility without any intervention of management through accounting manipulation. However, this type of accounting manipulation should be taken into account and efforts should be made by control bodies to apply Eckel model and generalize its use at the global level.

Keywords: Income, smoothing, “Eckel”, French companies.

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2924 Establishment of Air Quality Zones in Italy

Authors: M. G. Dirodi, G. Gugliotta, C. Leonardi

Abstract:

Member States shall establish zones and agglomerations throughout their territory to assess and manage air quality in order to comply with European directives. In Italy decree 155/2010, transposing Directive 2008/50/EC on ambient air quality and cleaner air for Europe, merged into a single act the previous provisions on ambient air quality assessment and management, including those resulting from the implementation of Directive 2004/107/EC relating to arsenic, cadmium, nickel, mercury and polycyclic aromatic hydrocarbons in ambient air. Decree 155/2010 introduced stricter rules for identifying zones on the basis of the characteristics of the territory in spite of considering pollution levels, as it was in the past. The implementation of such new criteria has reduced the great variability of the previous zoning, leading to a significant reduction of the total number of zones and to a complete and uniform ambient air quality assessment and management throughout the Country. The present document is related to the new zones definition in Italy according to Decree 155/2010. In particular the paper contains the description and the analysis of the outcome of zoning and classification.

Keywords: Zones, agglomerations, air quality assessment, classification.

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2923 A Real-time 4M Collecting Method for Production Information System

Authors: Seung Woo Lee, So Jeong Nam, Jai-Kyung Lee

Abstract:

It can be said that the business sector is faced with a range of challenges–a rapidly changing business environment, an increase and diversification of customers- demands and the consequent need for quick response–for having in place flexible management and production info systems. As a matter of fact, many manufacturers have adopted production info management systems such as MES and ERP. Nevertheless, managers are having difficulties obtaining ever-changing production process information in real time, or responding quickly to any change in production related needs on the basis of such information. This is because they rely on poor production info systems which are not capable of providing real-time factory settings. If the manufacturer doesn-t have a capacity for collecting or digitalizing the 4 Ms (Man, Machine, Material, Method), which are resources for production, on a real time basis, it might to difficult to effectively maintain the information on production process. In this regard, this paper will introduce some new alternatives to the existing methods of collecting the 4 Ms in real time, which are currently comprise the production field.

Keywords: 4M, Acquisition of Data on shop-floor, Real-time machine interface

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2922 Coastal Resource Management: Fishermen-s Perceptions of Seaweed Farming in Indonesia

Authors: Achmad Zamroni, Masahiro Yamao

Abstract:

Seaweed farming is emerging as a viable alternative activity in the Indonesian fisheries sector. This paper aims to investigate people-s perceptions of seaweed farming, to analyze its social and economic impacts and to identify the problems and obstacles hindering its continued development. Structured and semi-structured questionnaires were prepared to obtain qualitative data, and interviews were conducted with fishermen who also plant seaweed. The findings showed that fishermen in the Laikang Bay were enthusiastic about cultivating seaweeds and that seaweed plays a major role in supporting the household economy of fishermen. However, current seaweed drying technologies cannot support increased seaweed production on a farm or plot, especially in the rainy season. Additionally, variable monsoon seasons and long marketing channels are still major constraints on the development of the industry. Finally, capture fisheries, the primary economic livelihood of fishermen of older generations, is being slowly replaced by seaweed farming.

Keywords: Coastal management, perception, seaweed development and livelihood diversification

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2921 A Socio-Ecological Study of Sacred Groves and Memorial Parks: Cases from USA and India

Authors: Ishani Pruthi, William Burch Jr

Abstract:

The concept of sacred and nature have long been interlinked. Various cultural aspects such as religion, faith, traditions bring people closer to nature and the natural environment. Memorial Parks and Sacred Groves are examples of two such cultural landscapes that exist today. The project mainly deals with the significance of such sites to the environment and the deep rooted significance it has to the people. These parks and groves play an important role in biodiversity conservation and environmental protection. There are many differences between the establishment of memorial parks and sacred groves, but the underlying significance is the same. Sentiments, emotions play an important role in landscape planning and management. Hence the people and communities living at these sites need to be involved in any planning activity or decisions. The conservation of the environment should appeal to the sentiments of the people; the need to be 'with nature' should be used in the setting up of memorial forests and in the preservation of sacred groves.

Keywords: Sacred groves, memorial forests, community based natural resource management.

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2920 Optimization of Transportation Cost of Plaster of Paris Cement

Authors: K. M. Oba

Abstract:

The transportation modelling technique was adopted in the solution of the problem of transportation of Plaster of Paris (POP) cement from three supply locations (construction materials markets) to three demand locations (construction sites) in Port Harcourt. The study was carried out for 40 kg bags of POP cement fully loaded on 600 bags per truck from the three selected construction materials markets in Port Harcourt. The costs of transporting the POP cement were determined and subjected to the North-West Corner, Least Cost, and Vogel’s approximation methods to determine the initial feasible solution. Of the three results, the Least Cost Method turned out to have the lowest cost. Using the Stepping Stone Method, the optimum shipping cost was finally attained after two successive iterations. The optimum shipping cost was calculated to be $1,690 or ₦1,774,500 as of October 2023. As a result of this study, the application of transportation modelling can boost the effective management of the transportation of POP cement in construction projects.

Keywords: Cost of POP cement, management of transportation, optimization of shipping cost, Plaster of Paris, transportation model.

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2919 Examining Effects of Electronic Market Functions on Decrease in Product Unit Cost and Response Time to Customer

Authors: Maziyar Nouraee

Abstract:

Electronic markets in recent decades contribute remarkably in business transactions. Many organizations consider traditional ways of trade non-economical and therefore they do trade only through electronic markets. There are different categorizations of electronic markets functions. In one classification, functions of electronic markets are categorized into classes as information, transactions, and value added. In the present paper, effects of the three classes on the two major elements of the supply chain management are measured. The two elements are decrease in the product unit cost and reduction in response time to the customer. The results of the current research show that among nine minor elements related to the three classes of electronic markets functions, six factors and three factors influence on reduction of the product unit cost and reduction of response time to the customer, respectively.

Keywords: Electronic Commerce, Electronic Market, B2B Trade, Supply Chain Management.

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2918 Use of Waste Glass as Coarse Aggregate in Concrete: A Possibility towards Sustainable Building Construction

Authors: T. S. Serniabat, M. N. N. Khan, M. F. M. Zain

Abstract:

Climate change and environmental pressures are major international issues nowadays. It is time when governments, businesses and consumers have to respond through more environmentally friendly and aware practices, products and policies. This is the prime time to develop alternative sustainable construction materials, reduce greenhouse gas emissions, save energy, look to renewable energy sources and recycled materials, and reduce waste. The utilization of waste materials (slag, fly ash, glass beads, plastic and so on) in concrete manufacturing is significant due to its engineering, financial, environmental and ecological benefits. Thus, utilization of waste materials in concrete production is very much helpful to reach the goal of the sustainable construction. Therefore, this study intends to use glass beads in concrete production. The paper reports on the performance of 9 different concrete mixes containing different ratios of glass crushed to 5 mm - 20 mm maximum size and glass marble of 20 mm size as coarse aggregate. Ordinary Portland cement type 1 and fine sand less than 0.5 mm were used to produce standard concrete cylinders. Compressive strength tests were carried out on concrete specimens at various ages. Test results indicated that the mix having the balanced ratio of glass beads and round marbles possess maximum compressive strength which is 3889 psi, as glass beads perform better in bond formation but have lower strength, on the other hand marbles are strong in themselves but not good in bonding. These mixes were prepared following a specific W/C and aggregate ratio; more strength can be expected to achieve from different W/C, aggregate ratios, adding admixtures like strength increasing agents, ASR inhibitor agents etc.

Keywords: Waste glass, recycling, environmentally friendly, glass aggregate, strength development.

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2917 Blending Processing of Industrial Residues: A Specific Case of an Enterprise Located in the Municipality of Belo Horizonte, MG, Brazil

Authors: S. R. De Oliveira, A. De Almeida, I. M. Dal Fabbro

Abstract:

Residues are produced in all stages of human activities in terms of composition and volume which vary according to consumption practices and to production methods. Forms of significant harm to the environment are associated to volume of generated material as well as to improper disposal of solid wastes, whose negative effects are noticed more frequently in the long term. The solution to this problem constitutes a challenge to the government, industry and society, because they involve economic, social, environmental and, especially, awareness of the population in general. The main concerns are focused on the impact it can have on human health and on the environment (soil, water, air and sights). The hazardous waste produced mainly by industry, are particularly worrisome because, when improperly managed, they become a serious threat to the environment. In view of this issue, this study aimed to evaluate the management system of solid waste of a coprocessing industrial waste company, to propose improvements to the rejects generation management in a specific step of the Blending production process.

Keywords: Blending, environment, industrial residues.

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2916 A Methodology for Data Migration between Different Database Management Systems

Authors: Bogdan Walek, Cyril Klimes

Abstract:

In present days the area of data migration is very topical. Current tools for data migration in the area of relational database have several disadvantages that are presented in this paper. We propose a methodology for data migration of the database tables and their data between various types of relational database systems (RDBMS). The proposed methodology contains an expert system. The expert system contains a knowledge base that is composed of IFTHEN rules and based on the input data suggests appropriate data types of columns of database tables. The proposed tool, which contains an expert system, also includes the possibility of optimizing the data types in the target RDBMS database tables based on processed data of the source RDBMS database tables. The proposed expert system is shown on data migration of selected database of the source RDBMS to the target RDBMS.

Keywords: Expert system, fuzzy, data migration, database, relational database, data type, relational database management system.

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2915 Mechanical Behavior of Recycled Pet Fiber Reinforced Concrete Matrix

Authors: Comingstarful Marthong, Deba Kumar Sarma

Abstract:

Concrete is strong in compression however weak in tension. The tensile strength as well as ductile property of concrete could be improved by addition of short dispersed fibers. Polyethylene terephthalate (PET) fiber obtained from hand cutting or mechanical slitting of plastic sheets generally used as discrete reinforcement in substitution of steel fiber. PET fiber obtained from the former process is in the form of straight slit sheet pattern that impart weaker mechanical bonding behavior in the concrete matrix. To improve the limitation of straight slit sheet fiber the present study considered two additional geometry of fiber namely (a) flattened end slit sheet and (b) deformed slit sheet. The mix for plain concrete was design for a compressive strength of 25 MPa at 28 days curing time with a watercement ratio of 0.5. Cylindrical and beam specimens with 0.5% fibers volume fraction and without fibers were cast to investigate the influence of geometry on the mechanical properties of concrete. The performance parameters mainly studied include flexural strength, splitting tensile strength, compressive strength and ultrasonic pulse velocity (UPV). Test results show that geometry of fiber has a marginal effect on the workability of concrete. However, it plays a significant role in achieving a good compressive and tensile strength of concrete. Further, significant improvement in term of flexural and energy dissipation capacity were observed from other fibers as compared to the straight slit sheet pattern. Also, the inclusion of PET fiber improved the ability in absorbing energy in the post-cracking state of the specimen as well as no significant porous structures.

Keywords: Concrete matrix, polyethylene terephthalate (PET) fibers, mechanical bonding, mechanical properties, UPV.

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