Search results for: systematic layout planning.

Authors: Gu Wei, Gao Wei

Abstract:

In this report, an OTA which is used in fully differential pipelined ADC was described. Using gain-boost architecture with difference-ended amplifier, this OTA achieve high-gain and high-speed. Besides, the CMFB circuit is also used, and some methods are concerned to improve the performance. Then, by optimization the layout design, OTA-s mismatch was reduced. This design was using TSMC 0.18um CMOS process and simulation both schematic and layout in Cadence. The result of the simulation shows that the OTA has a gain up to 80dB,a unity gain bandwidth of about 1.437GHz for a 2pF load, a slew rate is about 428V/μs, a output swing is 0.2V~1.35V, with the power supply of 1.8V, the power consumption is 88mW. This amplifier was used in a 10bit 150MHz pipelined ADC.

Keywords: OTA, common drain, CMFB, pipelined ADC

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Authors: B. Fahimnia, L.H.S. Luong, R. M. Marian

Abstract:

The Aggregate Production Plan (APP) is a schedule of the organization-s overall operations over a planning horizon to satisfy demand while minimizing costs. It is the baseline for any further planning and formulating the master production scheduling, resources, capacity and raw material planning. This paper presents a methodology to model the Aggregate Production Planning problem, which is combinatorial in nature, when optimized with Genetic Algorithms. This is done considering a multitude of constraints of contradictory nature and the optimization criterion – overall cost, made up of costs with production, work force, inventory, and subcontracting. A case study of substantial size, used to develop the model, is presented, along with the genetic operators.

Keywords: Aggregate Production Planning, Costs, and Optimization.

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Authors: Alfredo Milani, Silvia Suriani

Abstract:

A model of user behaviour based automated planning is introduced in this work. The behaviour of users of web interactive systems can be described in term of a planning domain encapsulating the timed actions patterns representing the intended user profile. The user behaviour recognition is then posed as a planning problem where the goal is to parse a given sequence of user logs of the observed activities while reaching a final state. A general technique for transforming a timed finite state automata description of the behaviour into a numerical parameter planning model is introduced. Experimental results show that the performance of a planning based behaviour model is effective and scalable for real world applications. A major advantage of the planning based approach is to represent in a single automated reasoning framework problems of plan recognitions, plan synthesis and plan optimisation.

Keywords: User behaviour, Timed Transition Automata, Automated Planning.

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Authors: Chia-Hui Huang, Han-Ying Kao

Abstract:

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

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

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Authors: Zeshan Ahmad, Matteo Zoppi, Rezia Molfino

Abstract:

The stiffness of the workpiece is very important to reduce the errors in manufacturing process. The high stiffness of the workpiece can be achieved by optimal positioning of fixture elements in the fixture. The minimization of the sum of the nodal deflection normal to the surface is used as objective function in previous research. The deflection in other direction has been neglected. The 3-2-1 fixturing principle is not valid for metal sheets due to its flexible nature. We propose a new fixture layout optimization method N-3-2-1 for metal sheets that uses the strain energy of the finite elements. This method combines the genetic algorithm and finite element analysis. The objective function in this method is to minimize the sum of all the element strain energy. By using the concept of element strain energy, the deformations in all the directions have been considered. Strain energy and stiffness are inversely proportional to each other. So, lower the value of strain energy, higher will be the stiffness. Two different kinds of case studies are presented. The case studies are solved for both objective functions; element strain energy and nodal deflection. The result are compared to verify the propose method.

Keywords: Fixture layout, optimization, fixturing element, genetic algorithm.

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Authors: Jens-Phillip Petersen

Abstract:

The reduction of GHG emissions in buildings is a focus area of national energy policies in Europe, because buildings are responsible for a major share of the final energy consumption. It is at local scale where policies to increase the share of renewable energies and energy efficiency measures get implemented. Municipalities, as local authorities and responsible entity for land-use planning, have a direct influence on urban patterns and energy use, which makes them key actors in the transition towards sustainable cities. Hence, synchronizing urban planning with energy planning offers great potential to increase society’s energy-efficiency; this has a high significance to reach GHG-reduction targets. In this paper, the actual linkage of urban planning and energy planning in Denmark and Germany was assessed; substantive barriers preventing their integration and driving factors that lead to successful transitions towards a holistic urban energy planning procedures were identified.

Keywords: Energy planning, urban planning, renewable energies, sustainable cities.

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Authors: M. Amberg, M. Gepp, S. Horn

Abstract:

In today-s economy plant engineering faces many challenges. For instance the intensifying competition in this business is leading to cost competition and needs for a shorter time-to-market. To remain competitive companies need to make their businesses more profitable by implementing improvement programs such as standardization projects. But they have difficulties to tap their full economic potential for various reasons. One of them is non-holistic planning and implementation of standardization projects. This paper describes a new conceptual framework - the layer-model. The model combines and expands existing proven approaches in order to improve design, implementation and management of standardization projects. Based on a holistic approach it helps to systematically analyze the effects of standardization projects on different business layers and enables companies to better seize the opportunities offered by standardization.

Keywords: layer model, plant engineering, standardization.

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Authors: M. P. Amado, C. V. Santos, E. B. Moura, V.G. Silva

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Urban planning, in particular on protected landscape areas, demands an increasing role of public participation within the frame of the efficiency of sustainable planning process. The development of urban planning actions in Protected Landscape areas, as Sintra-Cascais Natural Park, should perform a methodological process that is structured over distinct sequential stages, providing the development of a continuous, interactive, integrated and participative planning. From the start of Malveira da Serra and Janes Plan process, several public participation actions were promoted, in order to involve the local agents, stakeholders and the population in the decision of specific local key issues and define the appropriate priorities within the goals and strategies previously settled. As a result, public participation encouraged an innovative process that guarantees the efficiency of sustainable urban planning and promotes a sustainable new way of living in community.

Keywords: Protected landscape areas, Public participation, Sustainable development, Sustainable planning, Urban planning.

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Authors: Bashir A. Yauri, Aliyu R. Yauri

Abstract:

With the introduction of cash-less society policy by the Central Bank of Nigeria, the concept of e-banking services have over the years’ experience a significant improvement. Today quite a number of people are embracing e-banking activities especially ATM, thereby moving away from the conventional banking system. This paper presents a review of the underlying Architectural Layout of Intra-Bank and Inter-Bank ATM connectivity in Nigeria. The paper further investigates and discusses factors affecting the Intra- Bank and Inter-Bank ATM connectivity in Nigeria. In addition, as well possible solutions to these factors affecting ATM Connectivity and Operations are proposed.

Keywords: Architectural layout, automated teller machine, e-services, interswitch.

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Authors: M. Rahou, A. Cheikh, F. Sebaa

Abstract:

Manufacturing tolerancing is intended to determine the intermediate geometrical and dimensional states of the part during its manufacturing process. These manufacturing dimensions also serve to satisfy not only the functional requirements given in the definition drawing, but also the manufacturing constraints, for example geometrical defects of the machine, vibration and the wear of the cutting tool. In this paper, an experimental study on the influence of the wear of the cutting tool (systematic dispersions) is explored. This study was carried out on three stages .The first stage allows machining without elimination of dispersions (random, systematic) so the tolerances of manufacture according to total dispersions. In the second stage, the results of the first stage are filtered in such way to obtain the tolerances according to random dispersions. Finally, from the two previous stages, the systematic dispersions are generated. The objective of this study is to model by the least squares method the error of manufacture based on systematic dispersion. Finally, an approach of optimization of the manufacturing tolerances was developed for machining on a CNC machine tool

Keywords: Dispersions, Compensation, modeling, manufacturing Tolerance, machine tool.

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Authors: Wei-Ju, Huang

Abstract:

It is claimed that a new style of urban planning and policy intertwined with ICT is emerging and urban planning and ICT policy are no longer considered as separate disciplines. The interactions between electronic spaces and urban spaces are so complex and uncertain that confront urban planners and policy makers with great challenges. However, the assumption about the relationship between ICT and urban planning is mainly based on North American and European experiences. In the light of empirical evidence from Taipei City, this paper shows that this new type of urban planning and policy intertwined with ICT has existed in Asian city for a decade as well. Based on these results, this paper further reviews how the Taipei City government implements this new type of urban ICT planning and the validity and realism of its underlying assumptions. Finally, it also explores the extent to which urban ICT planning could promote positive synergies between physical and electronic developments.

Keywords: ICT, Taipei City, Urban ICT Planning.

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Authors: R. A. Temah, L. A. Nkengla-Asi

Abstract:

Planning for future disasters sets the stage for a variety of activities that may trigger multiple recurring operations and expose the community to opportunities to minimize risks. Local communities are increasingly embracing the necessity for planning based on local risks, but are also significantly challenged to effectively plan and response to disasters. This research examines basic risk-based disaster planning model and compares it with advanced risk-based planning that introduces the identification and alignment of varieties of local capabilities within and out of the local community that can be pivotal to facilitate the management of local risks and cascading effects prior to a disaster. A critical review shows that the identification and alignment of capabilities can potentially enhance risk-based disaster planning. A tailored holistic approach to risk based disaster planning is pivotal to enhance collective action and a reduction in disaster collective cost.

Keywords: Capabilities, disaster planning, hazards, local community, risk-based.

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Authors: Mohammad Ali Abdi, Sima Mehdizadegan Namin

Abstract:

Sustainable development is a concept which was originated in Burtland commission in 1978. Although this concept was born with environmental aspects, it is penetrated in all areas rapidly, turning into a dominate view of planning. Concentrating on future generation issue, especially when talking about heritage has a long story. Each approach with all of its characteristics illustrates differences in planning, hence planning always reflects the dominate idea of its age. This paper studies sustainable development in planning for historical cities with the aim of finding ways to deal with heritage in planning for historical cities in Iran. Through this, it will be illustrated how challenges between sustainable concept and heritage could be concluded in planning. Consequently, the paper will emphasize on: Sustainable development in city planning Trends regarding heritage Challenges due to planning for historical cities in Iran For the first two issues, documentary method regarding the sustainable development and heritage literature is considered. As the next step focusing on Iranian historical cities require considering the urban planning and management structure and identifying the main challenges related to heritage, so analyzing challenges regarding heritage is considered. As the result it would be illustrated that key issue in such planning is active conservation to improve and use the potential of heritage while it's continues conservation is guaranteed. By emphasizing on the planning system in Iran it will be obvious that some reforms are needed in this system and its way of relating with heritage. The main weakness in planning for historical cities in Iran is the lack of independent city management. Without this factor achieving active conservation as the main factor of sustainable development would not be possible.

Keywords: Active conservation, city planning, heritage, sustainable development.

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Authors: John Mark Lampos, Virgilio Sison

Abstract:

Two constructions of unit-memory binary convolutional codes from linear block codes over the finite semi-local ring F2r +vF2r , where v2 = v, are presented. In both cases, if the linear block code is systematic, then the resulting convolutional encoder is systematic, minimal, basic and non-catastrophic. The Hamming free distance of the convolutional code is bounded below by the minimum Hamming distance of the block code. New examples of binary convolutional codes that meet the Heller upper bound for systematic codes are given.

Keywords: Convolutional codes, semi-local ring, free distance, Heller bound.

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Authors: T. Mersmann, P. Nyhuis

Abstract:

In the current economic climate, for many businesses it is generally no longer sufficient to pursue exclusively economic interests. Instead, integrating ecological and social goals into the corporate targets is becoming ever more important. However, the holistic integration of these new goals is missing from current factory planning approaches. This article describes the conceptual framework for a planning methodology for sustainable factories. To this end, the description of the key areas for action is followed by a description of the principal components for the systematization of sustainability for factories and their stakeholders. Finally, a conceptual framework is presented which integrates the components formulated into an established factory planning procedure.

Keywords: Factory Planning, Stakeholder, Systematization, Sustainability.

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Authors: Divya Agarwal, Pushpendra S. Bharti

Abstract:

Autonomous mobile robots (AMR) are expected as smart tools for operations in every automation industry. Path planning and obstacle avoidance is the backbone of AMR as robots have to reach their goal location avoiding obstacles while traversing through optimized path defined according to some criteria such as distance, time or energy. Path planning can be classified into global and local path planning where environmental information is known and unknown/partially known, respectively. A number of sensors are used for data collection. A number of algorithms such as artificial potential field (APF), rapidly exploring random trees (RRT), bidirectional RRT, Fuzzy approach, Purepursuit, A* algorithm, vector field histogram (VFH) and modified local path planning algorithm, etc. have been used in the last three decades for path planning and obstacle avoidance for AMR. This paper makes an attempt to review some of the path planning and obstacle avoidance algorithms used in the field of AMR. The review includes comparative analysis of simulation and mathematical computations of path planning and obstacle avoidance algorithms using MATLAB 2018a. From the review, it could be concluded that different algorithms may complete the same task (i.e. with a different set of instructions) in less or more time, space, effort, etc.

Keywords: Autonomous mobile robots, obstacle avoidance, path planning, and processing time.

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Authors: Kumaresh Sarmah, Kandarpa Kumar Sarma

Abstract:

Artificial Neural Network (ANN)s are best suited for prediction and optimization problems. Trained ANNs have found wide spread acceptance in several antenna design systems. Four parameters namely antenna radiation resistance, loss resistance, efficiency, and inductance can be used to design an antenna layout though there are several other parameters available. An ANN can be trained to provide the best and worst case precisions of an antenna design problem defined by these four parameters. This work describes the use of an ANN to generate the four mentioned parameters for a loop antenna for the specified frequency range. It also provides insights to the prediction of best and worst-case design problems observed in applications and thereby formulate a model for physical layout design of a loop antenna.

Keywords: MLP, ANN, parameter, prediction, optimization.

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Authors: P. Saravanan, A. Vasumathi

Abstract:

The authors conducted a study for the sample size of 75 HR managers from an Indian IT company through systematic sampling method. This study identifies that the female employees are facing lesser conflict than the male employees against their managers within the organization. There is a positive correlation between gender and conflict management with the superior towards the work. There is a significant variance between age and response towards appraisal system, succession planning and employee engagement. The education qualification plays a major role in determining the compensation factor for the employees working in the organization. The study determines the impact of demographic profile on strategic HRM practices and its challenges faced by HR managers in IT firm, India.

Keywords: Strategic Human resource management, Change agent, Employee engagement, Performance management, Succession planning and Conflict management.

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Authors: Chun-guang Pan, Ying-wu Chen

Abstract:

Risk response planning is of importance for software project risk management (SPRM). In CMMI, risk management was in the third capability maturity level, which provides a framework for software project risk identification, assessment, risk planning, risk control. However, the CMMI-based SPRM currently lacks quantitative supporting tools, especially during the process of implementing software project risk planning. In this paper, an economic optimization model for selecting risk reduction actions in the phase of software project risk response planning is presented. Furthermore, an example taken from a Chinese software industry is illustrated to verify the application of this method. The research provides a risk decision method for project risk managers that can be used in the implementation of CMMI-based SPRM.

Keywords: Software project, risk management, CMMI, riskresponse planning.

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Authors: Chung-Woon Park, Jungwoo Lee, Jong-Tae Lim

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In this paper, we propose a novel limited feedback scheme for task planning with service robots. Instead of sending the full service robot state information for the task planning, the proposed scheme send the best-M indices of service robots with a indicator. With the indicator, the proposed scheme significantly reduces the communication overhead for task planning as well as mitigates the system performance degradation in terms of the utility. In addition, we analyze the system performance of the proposed scheme and compare the proposed scheme with the other schemes.

Keywords: Task Planning, Service Robots, Limited Feedback, Scheduling

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Authors: Shaukat Wasi, Zubair A. Shaikh, Sajid Qasmi, Hussain Sachwani, Rehman Lalani, Aamir Chagani

Abstract:

Automatic Extraction of Event information from social text stream (emails, social network sites, blogs etc) is a vital requirement for many applications like Event Planning and Management systems and security applications. The key information components needed from Event related text are Event title, location, participants, date and time. Emails have very unique distinctions over other social text streams from the perspective of layout and format and conversation style and are the most commonly used communication channel for broadcasting and planning events. Therefore we have chosen emails as our dataset. In our work, we have employed two statistical NLP methods, named as Finite State Machines (FSM) and Hidden Markov Model (HMM) for the extraction of event related contextual information. An application has been developed providing a comparison among the two methods over the event extraction task. It comprises of two modules, one for each method, and works for both bulk as well as direct user input. The results are evaluated using Precision, Recall and F-Score. Experiments show that both methods produce high performance and accuracy, however HMM was good enough over Title extraction and FSM proved to be better for Venue, Date, and time.

Keywords: Emails, Event Extraction, Event Detection, Finite state machines, Hidden Markov Model.

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Authors: Rajdeep Niyogi

Abstract:

The objective of the paper is twofold. First, to develop a formal framework for planning for mobile agents. A logical language based on a temporal logic is proposed that can express a type of tasks which often arise in network management. Second, to design a planning algorithm for such tasks. The aim of this paper is to study the importance of finding plans for mobile agents. Although there has been a lot of research in mobile agents, not much work has been done to incorporate planning ideas for such agents. This paper makes an attempt in this direction. A theoretical study of finding plans for mobile agents is undertaken. A planning algorithm (based on the paradigm of mobile computing) is proposed and its space, time, and communication complexity is analyzed. The algorithm is illustrated by working out an example in detail.

Keywords: Acting, computer network, mobile agent, mobile computing, planning, temporal logic.

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Authors: Ayman El Ansary, Mohamed Shalaby

Abstract:

The current study describes a multi-objective optimization technique for positioning of houses in a residential neighborhood. The main task is the placement of residential houses in a favorable configuration satisfying a number of objectives. Solving the house layout problem is a challenging task. It requires an iterative approach to satisfy design requirements (e.g. energy efficiency, skyview, daylight, roads network, visual privacy, and clear access to favorite views). These design requirements vary from one project to another based on location and client preferences. In the Gulf region, the most important socio-cultural factor is the visual privacy in indoor space. Hence, most of the residential houses in this region are surrounded by high fences to provide privacy, which has a direct impact on other requirements (e.g. daylight and direction to favorite views). This investigation introduces a novel technique to optimally locate and orient residential buildings to satisfy a set of design requirements. The developed technique explores the search space for possible solutions. This study considers two dimensional house planning problems. However, it can be extended to solve three dimensional cases.

Keywords: Evolutionary optimization, Houses planning, Urban modeling, Daylight, Visual Privacy, Residential compounds.

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Authors: Seyyed Yasser Hashemi, Khalil Monfaredi

Abstract:

Automatic transformation of paper documents into electronic documents requires document segmentation at the first stage. However, some parameters restrictions such as variations in character font sizes, different text line spacing, and also not uniform document layout structures altogether have made it difficult to design a general-purpose document layout analysis algorithm for many years. Thus in most previously reported methods it is inevitable to include these parameters. This problem becomes excessively acute and severe, especially in Persian/Arabic documents. Since the Persian/Arabic scripts differ considerably from the English scripts, most of the proposed methods for the English scripts do not render good results for the Persian scripts. In this paper, we present a novel parameter-free method for segmenting the Persian/Arabic document images which also works well for English scripts. This method segments the document image into maximal homogeneous regions and identifies them as texts and non-texts based on a pyramidal image structure. In other words the proposed method is capable of document segmentation without considering the character font sizes, text line spacing, and document layout structures. This algorithm is examined for 150 Arabic/Persian and English documents and document segmentation process are done successfully for 96 percent of documents.

Keywords: Persian/Arabic document, document segmentation, Pyramidal Image Structure, skew detection and correction.

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Authors: Yin-Yann Chen

Abstract:

As the gradual increase of the enterprise scale, the firms may possess many manufacturing plants located in different places geographically. This change will result in the multi-site production planning problems under the environment of multiple plants or production resources. Our research proposes the structural framework to analyze the multi-site planning problems. The analytical framework is composed of six elements: multi-site conceptual model, product structure (bill of manufacturing), production strategy, manufacturing capability and characteristics, production planning constraints, and key performance indicators. As well as the discussion of these six ingredients, we also review related literatures in this paper to match our analytical framework. Finally we take a real-world practical example of a TFT-LCD manufacturer in Taiwan to explain our proposed analytical framework for the multi-site production planning problems.

Keywords: Multi-Site, Production Planning, Supply Chain, TFT-LCD.

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Authors: M. S. Thakur, Mohit Shukla

Abstract:

A channel/tunnel, which carries the water to the penstock/pressure shaft is called headrace tunnel (HRT). It is necessary to know the general topography, geology of the area, state of stress and other mechanical properties of the strata. For this certain topographical and geological investigations, in-situ and laboratory tests, and observations are required to be done. These investigations play an important role in a tunnel design as these help in deciding the optimum layout, shape and size and support requirements of the tunnel. The paper includes inputs from Nathpa Jhakri Hydeoelectric project which is India’s highest capacity (1500 MW) operating hydroelectric project. The paper would help the design engineers with various new concepts and preparedness against geological surprises.

Keywords: Tunnelling, geology, head race tunnel, rockmass.

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Authors: M. Jamuna Rani, K. Ramanathan

Abstract:

A steam power plant is housed with various types of equipments like boiler, turbine, heat exchanger etc. These equipments are mainly connected with piping systems. Such a piping layout design depends mainly on stress analysis and flexibility. It will vary with respect to pipe geometrical properties, pressure, temperature, and supports. The present paper is to analyze the presence and effect of hangers and expansion joints in the piping layout/routing using CAESAR-II software. Main aim of piping stress analysis is to provide adequate flexibility for absorbing thermal expansion, code compliance for stresses and displacement incurred in piping system. The design is said to be safe if all these are in allowable range as per code. In this study, a sample problem is considered for analysis as per power piping ASME B31.1 code and the results thus obtained are compared.

Keywords: ASTM B31.1, hanger, expansion joint, CAESAR-II.

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Authors: Tingke Wu, Man Yuan

Abstract:

“National Territorial Planning (2016-2030)” was issued by the State Council of China in 2017. As an important initiative of putting it into effect, territorial planning at provincial level makes overall arrangement of territorial development, resources and environment protection, comprehensive renovation and security system construction. Hubei province, as the pivot of the “Rise of Central China” national strategy, is now confronted with great opportunities and challenges in territorial development, protection, and renovation. Territorial spatial pattern experiences long time evolution, influenced by multiple internal and external driving forces. It is not clear what are the main causes of its formation and what are effective ways of optimizing it. By analyzing land use data in 2016, this paper reveals present status of territory in Hubei. Combined with economic and social data and construction information, driving forces of territorial spatial pattern are then analyzed. Research demonstrates that the three types of territorial space aggregate distinctively. The four aspects of driving forces include natural background which sets the stage for main functions, population and economic factors which generate agglomeration effect, transportation infrastructure construction which leads to axial expansion and significant provincial strategies which encourage the established path. On this basis, targeted strategies for optimizing territory spatial pattern are then put forward. Hierarchical protection pattern should be established based on development intensity control as respect for nature. By optimizing the layout of population and industry and improving the transportation network, polycentric network-based development pattern could be established. These findings provide basis for Hubei Territorial Planning, and reference for future territorial planning in other provinces.

Keywords: Driving forces, Hubei, optimizing strategies, spatial pattern, territory.

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Authors: Ya-Hui Lee, Chien-Hung Hsieh, Ching-Yi Lu

Abstract:

Demographic aging is the major problem that Taiwanese society is facing, and retirement life adaptation is the most concerning issue. In recent years, studies have suggested that in order to have successful aging and retirement planning, a view for the future is necessary. In Taiwan, civil servants receive better pensions and retirement benefits than do other industries. Therefore, their retirement preparation is considerably more significant than other senior groups in Taiwan. The purpose of this study is to understand the correlation of proactive coping and retirement planning of senior civil servants in Taiwan. The method is conducted by questionnaire surveys, with 342 valid questionnaires collected. The results of this study are: 1. The background variables of the interviewees, including age, perceived economic statuses, and retirement statuses, are all significantly related to their proactive coping and retirement planning. 2. Regarding age, the interviewees with ages 55 and above have better proactive coping and retirement planning than those with ages 45 and below. 3. In the aspect of perceived economic statuses, the participants who feel “very good” economic statuses have better proactive coping ability and retirement readiness than those who feel “bad” and “very bad”. 4. Retirees have better proactive coping and retirement planning than those who are still working. 5. Monthly income is significant in retirement planning only. The participants’ retirement planning would be better if they have higher incomes. Furthermore, the participants’ retirement planning would be better if their revenue were €1453~€1937, than if their revenue were below €968. 6. There are positive correlations between proactive coping and retirement planning. 7. Proactive coping can predict retirement planning. The result of this study will be provided as references to the Taiwan government for educational retirement planning policies.

Keywords: Civil servants, proactive coping, retirement planning.

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Authors: Abdel-Aziz M. Mohamed

Abstract:

This paper presents a state-of-the-art survey of the operations research models developed for internal audit planning. Two alternative approaches have been followed in the literature for audit planning: (1) identifying the optimal audit frequency; and (2) determining the optimal audit resource allocation. The first approach identifies the elapsed time between two successive audits, which can be presented as the optimal number of audits in a given planning horizon, or the optimal number of transactions after which an audit should be performed. It also includes the optimal audit schedule. The second approach determines the optimal allocation of audit frequency among all auditable units in the firm. In our review, we discuss both the deterministic and probabilistic models developed for audit planning. In addition, game theory models are reviewed to find the optimal auditing strategy based on the interactions between the auditors and the clients.

Keywords: Operations research applications, audit frequency, audit planning, audit-staff scheduling.

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