Search results for: K. Hari Hara Subramanyan

Authors: Omolola A. Tajelawi, Hari L. Garbharran

Abstract:

Revenue leakages are one of the major challenges manufacturers face in production processes, as most of the input materials that should emanate as products from the lines are lost as waste. Rather than generating income from material input which is meant to end-up as products, losses are further incurred as costs in order to manage waste generated. In addition, due to the lack of a clear view of the flow of resources on the lines from input to output stage, acquiring information on the true cost of waste generated have become a challenge. This has therefore given birth to the conceptualization and implementation of waste minimization strategies by several manufacturing industries. This paper reviews the principles and applications of three environmental management accounting tools namely Activity-based Costing (ABC), Life-Cycle Assessment (LCA) and Material Flow Cost Accounting (MFCA) in the manufacturing industry and their effectiveness in curbing revenue leakages. The paper unveils the strengths and limitations of each of the tools; beaming a searchlight on the tool that could allow for optimal resource utilization, transparency in production process as well as improved cost efficiency. Findings from this review reveal that MFCA may offer superior advantages with regards to the provision of more detailed information (both in physical and monetary terms) on the flow of material inputs throughout the production process compared to the other environmental accounting tools. This paper therefore makes a case for the adoption of MFCA as a viable technique for the identification and reduction of waste in production processes, and also for effective decision making by production managers, financial advisors and other relevant stakeholders.

Keywords: MFCA, environmental management accounting, resource efficiency, waste reduction, revenue losses.

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Authors: Padmanabhan Balasubramanian, C. Hari Narayanan

Abstract:

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

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

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