Abstract: Starting with an analysis of the financial and
operational indicators that can be found in the specialised literature,
this study aims to contribute to improvements in the performance
measurement systems used when the unit of analysis is the
manufacturing plant. For this a search was done in the highest impact
Journals of Production and Operations Management and
Management Accounting , with the aim of determining the financial
and operational indicators used to evaluate performance when
Advanced Production Practices have been implemented, more
specifically when the practices implemented are Total Quality
Management, JIT/Lean Manufacturing and Total Productive
Maintenance. This has enabled us to obtain a classification of the two
types of indicators based on how much each is used. For the financial
indicators we have also prepared a proposal that can be adapted to
manufacturing plants- accounting features. In the near future we will
propose a model that links practices implementation with financial
and operational indicators and these two last with each other. We aim
to will test this model empirically with the data obtained in the High
Performance Manufacturing Project.
Abstract: In July 1, 2007, Taiwan Stock Exchange (TWSE) on
market observation post system (MOPS) adds a new "Financial
reference database" for investors to do investment reference. This
database as a warning to public offering companies listed on the
public financial information and it original within eight targets. In
this paper, this database provided by the indicators for the application
of company financial crisis early warning model verify that the
database provided by the indicator forecast for the financial crisis,
whether or not companies have a high accuracy rate as opposed to
domestic and foreign scholars have positive results. There is use of
Logistic Regression Model application of the financial early warning
model, in which no joined back-conditions is the first model, joined it
in is the second model, has been taken occurred in the financial crisis
of companies to research samples and then business took place
before the financial crisis point with T-1 and T-2 sample data to do
positive analysis. The results show that this database provided the
debt ratio and net per share for the best forecast variables.
Abstract: Dried soy protein hydrolysate powder was added to
the burger in order to enhance the oxidative stability as well as
decreases the microbial spoilage. The soybean bioactive compounds
(soy protein hydrolysate) as antioxidant and antimicrobial were added
at level of 1, 2 and 3 %.Chemical analysis and physical properties
were affected by protein hydrolysate addition. The TBA values were
significantly affected (P < 0.05) by the storage period and the level of
soy protein hydrolysate. All the tested soybean protein hydrolysate
additives showed strong antioxidant properties. Samples of soybean
protein hydrolysate showed the lowest (P < 0.05) TBA values at each
time of storage.
The counts of all determined microbiological indicators were
significantly (P < 0.05) affected by the addition of the soybean
protein hydrolysate. Decreasing trends of different extent were also
observed in samples of the treatments for total viable counts,
Coliform, Staphylococcus aureus, yeast and molds. Storage period
was being significantly (P < 0.05) affected on microbial counts in all
samples Staphylococcus aureus were the most sensitive microbe
followed by Coliform group of the sample containing protein
hydrolysate, while molds and yeast count showed a decreasing trend
but not significant (P < 0.05) until the end of the storage period
compared with control sample. Sensory attributes were also
performed, added protein hydrolysate exhibits beany flavor which
was clear about samples of 3% protein hydrolysate.
Abstract: Technological innovation capability (TIC) is
defined as a comprehensive set of characteristics of a firm that
facilities and supports its technological innovation strategies.
An audit to evaluate the TICs of a firm may trigger
improvement in its future practices. Such an audit can be used
by the firm for self assessment or third-party independent
assessment to identify problems of its capability status. This
paper attempts to develop such an auditing framework that
can help to determine the subtle links between innovation
capabilities and business performance; and to enable the
auditor to determine whether good practice is in place. The
seven TICs in this study include learning, R&D, resources
allocation, manufacturing, marketing, organization and
strategic planning capabilities. Empirical data was acquired
through a survey study of 200 manufacturing firms in the
Hong Kong/Pearl River Delta (HK/PRD) region. Structural
equation modelling was employed to examine the
relationships among TICs and various performance indicators:
sales performance, innovation performance, product
performance, and sales growth. The results revealed that
different TICs have different impacts on different
performance measures. Organization capability was found to
have the most influential impact. Hong Kong manufacturers
are now facing the challenge of high-mix-low-volume
customer orders. In order to cope with this change, good
capability in organizing different activities among various
departments is critical to the success of a company.
Abstract: In most study fields, a phenomenon may not be
studied directly but it will be examined indirectly by phenomenon
model. Making an accurate model of system, there is attained new
information from modeled phenomenon without any charge, danger,
etc... there have been developed more solutions for describing and
analyzing the recent complicated systems but few of them have
analyzed the performance in the range of system description. Petri
nets are of limited solutions which may make such union. Petri nets
are being applied in problems related to modeling and designing the
systems. Theory of Petri nets allow a system to model
mathematically by a Petri net and analyzing the Petri net can then
determine main information of modeled system-s structure and
dynamic. This information can be used for assessing the performance
of systems and suggesting corrections in the system. In this paper,
beside the introduction of Petri nets, a real case study will be studied
in order to show the application of generalized stochastic Petri nets in
modeling a resource sharing production system and evaluating the
efficiency of its machines and robots. The modeling tool used here is
SHARP software which calculates specific indicators helping to
make decision.
Abstract: The article aims to investigate the presence of a correlation between eco-innovation and economic performance within industrial districts. The case analyzed in this article is based on a study concerning a sample of 54 Italian industrial clusters entitled "Eco-Districts" that has compiled a list of the most eco-efficient districts at the national level. After selecting two districts, this study assesses the economic performance of the last three years through the analysis of trends in four indicators. The results show that only in some cases there is a connection between eco innovation and economic performance.
Abstract: This paper investigates the indices of a creative city in
Isfahan. Its main aim is to evaluate quantitative status of the creative
city indices in Isfahan city, analyze the dispersion and distribution of
these indices in Isfahan city. Concerning these, this study tries to
analyze the creative city indices in fifteen area of Isfahan through
secondary data, questionnaire, TOPSIS model, Shannon entropy and
SPSS. Based on this, the fifteen areas of Isfahan city have been
ranked with 12 factors of creative city indices. The results of studies
show that fifteen areas of Isfahan city are not equally benefiting from
creative indices and there is much difference between the areas of
Isfahan city.
Abstract: In this paper a new approach to prioritize urban planning projects in an efficient and reliable way is presented. It is based on environmental pressure indices and multicriteria decision methods. The paper introduces a rigorous method with acceptable complexity of rank ordering urban development proposals according to their environmental pressure. The technique combines the use of Environmental Pressure Indicators, the aggregation of indicators in an Environmental Pressure Index by means of the Analytic Network Process method and interpreting the information obtained from the experts during the decision-making process. The ANP method allows the aggregation of the experts- judgments on each of the indicators into one Environmental Pressure Index. In addition, ANP is based on utility ratio functions which are the most appropriate for the analysis of uncertain data, like experts- estimations. Finally, unlike the other multicriteria techniques, ANP allows the decision problem to be modelled using the relationships among dependent criteria. The method has been applied to the proposal for urban development of La Carlota airport in Caracas (Venezuela). The Venezuelan Government would like to see a recreational project develop on the abandoned area and mean a significant improvement for the capital. There are currently three options on their table which are currently under evaluation. They include a Health Club, a Residential area and a Theme Park. The participating experts coincided in the appreciation that the method proposed in this paper is useful and an improvement from traditional techniques such as environmental impact studies, lifecycle analysis, etc. They find the results obtained coherent, the process seems sufficiently rigorous and precise, and the use of resources is significantly less than in other methods.
Abstract: Importance of strategic planning is unquestionable. However, the practical implementation of a strategic plan faces too many obstacles. The aim of the article is explained the importance of strategic planning and to find how companies in Moravian-Silesian Region deal with strategic planning, and to introduce the model, which helps to set strategic goals in financial indicators area. This model should be part of the whole process of strategic planning and can be use to predict the future values of financial indicators of the company with regard to the factor, which influence these indicators.
Abstract: This communication is intended to provide some issues for thought on the importance of implementation of Blended Learning in traditional universities, particularly in the Spanish university system. In this respect, we believe that virtual environments are likely to meet some of the needs raised by the Bologna agreement, trying to maintain the quality of teaching and at the same time taking advantage of the functionalities that virtual learning platforms offer. We are aware that an approach of learning from an open and constructivist nature in universities is a complex process that faces significant technological, administrative and human barriers. Therefore, in order to put plans in our universities, it is necessary to analyze the state of the art of some indicators relating to the use of ICT, with special attention to virtual teaching and learning, so that we can identify the main obstacles and design adaptive strategies for their full integration in the education system. Finally, we present major initiatives launched in the European and state framework for the effective implementation of new virtual environments in the area of higher education.
Abstract: Water samples were collected from river Pandu at six
stations where human and animal activities were high. Composite
samples were analyzed for dissolved oxygen (DO), biochemical
oxygen demand (BOD), chemical oxygen demand (COD) , pH values
during dry and wet seasons as well as the harmattan period. The total
data points were used to establish relationships between the
parameters and data were also subjected to statistical analysis and
expressed as mean ± standard error of mean (SEM) at a level of
significance of p
Abstract: Today, incorrect use of lands and land use changes,
excessive grazing, no suitable using of agricultural farms, plowing on
steep slopes, road construct, building construct, mine excavation etc
have been caused increasing of soil erosion and sediment yield. For
erosion and sediment estimation one can use statistical and empirical
methods. This needs to identify land unit map and the map of
effective factors. However, these empirical methods are usually time
consuming and do not give accurate estimation of erosion. In this
study, we applied GIS techniques to estimate erosion and sediment of
Menderjan watershed at upstream Zayandehrud river in center of
Iran. Erosion faces at each land unit were defined on the basis of land
use, geology and land unit map using GIS. The UTM coordinates of
each erosion type that showed more erosion amounts such as rills and
gullies were inserted in GIS using GPS data. The frequency of
erosion indicators at each land unit, land use and their sediment yield
of these indices were calculated. Also using tendency analysis of
sediment yield changes in watershed outlet (Menderjan hydrometric
gauge station), was calculated related parameters and estimation
errors. The results of this study according to implemented watershed
management projects can be used for more rapid and more accurate
estimation of erosion than traditional methods. These results can also
be used for regional erosion assessment and can be used for remote
sensing image processing.
Abstract: The business strategy of any company wanting to be
competitive on the market should be designed around the concept of
intangibles, with an increasingly decisive role in knowledge transfer
of the biggest corporations. Advancing the research in these areas,
this study integrates the two approaches, emphasizing the
relationships between the components of intellectual capital and
corporate social responsibility. The three dimensions of intellectual
capital in terms of sustainability requirements are debated. The paper
introduces the concept of sustainable intellectual capital and debates
it within an assessment model designed on the base of key
performance indicators. The results refer to the assessment of
possible ways for including the information on intellectual capital
and corporate responsibility within the corporate strategy. The
conclusions enhance the need for companies to be ready to support
the integration of this type of information the knowledge transfer
process, in order to develop competitive advantage on the market.
Abstract: Transport and logistics are the lifeblood of societies.
There is a strong correlation between overall growth in economic
activity and growth of transport. The movement of people and goods
has the potential for creating wealth and prosperity, therefore the
state of transportation infrastructure and especially the condition of
road networks is often a governmental priority. The design, building
and maintenance of national roads constitute a substantial share of
government budgets. Taking into account the magnitude and
importance of these investments, the expedience, efficiency and
sustainability of these projects are of great public interest. This paper
provides an overview of supply chain management principles applied
to road construction. In addition, road construction performance
measurement systems and ICT solutions are discussed. Road
construction in Estonia is analyzed. The authors propose the
development of a national performance measurement system for road
construction.
Abstract: In this study, the Scots pine (Pinus sylvestris L.) C
needles (i.e. the current-year-needles) were used as bioindicators in
determining the aerial distribution pattern of sulphur emissions
around industrial point sources at Kemi, Northern Finland. The
average sulphur concentration in the C needles was 897 mg/kg
(d.w.), with a standard deviation of 118 mg/kg (d.w.) and range 740 –
1350 mg/kg (d.w.). According to results in this study, Scots pine
needles (Pinus sylvestris L.) appear to be an ideal bioindicators for
identifying atmospheric sulphur pollution derived from industrial
plants and can complement the information provided by plant
mapping studies around industrial plants.
Abstract: The purpose of this paper is to contribute to the body
of knowledge in the area of management accounting, particularly
performance measurement systems within the BSC framework, by
investigating empirically the extent of multiple performance
measures usage and their effects on the financial performance of
Jordanian banks in the branches level. Nevertheless, the result of this
study shows that the non-financial measures usages, particularly,
customer oriented indicators and product/ service oriented indicators,
appears to be important as it enhances firm performance.
Remarkably, the findings reveal that there is positive relationship
between the usages of multiple performance measures via overall
BSC measures and financial performance in the branches level.
Abstract: Opinion extraction about products from customer
reviews is becoming an interesting area of research. Customer
reviews about products are nowadays available from blogs and
review sites. Also tools are being developed for extraction of opinion
from these reviews to help the user as well merchants to track the
most suitable choice of product. Therefore efficient method and
techniques are needed to extract opinions from review and blogs. As
reviews of products mostly contains discussion about the features,
functions and services, therefore, efficient techniques are required to
extract user comments about the desired features, functions and
services. In this paper we have proposed a novel idea to find features
of product from user review in an efficient way. Our focus in this
paper is to get the features and opinion-oriented words about
products from text through auxiliary verbs (AV) {is, was, are, were,
has, have, had}. From the results of our experiments we found that
82% of features and 85% of opinion-oriented sentences include AVs.
Thus these AVs are good indicators of features and opinion
orientation in customer reviews.
Abstract: Abdominal aortic aneurysms rupture (AAAs) is one of the main causes of death in the world. This is a very complex phenomenon that usually occurs “without previous warning". Currently, criteria to assess the aneurysm rupture risk (peak diameter and growth rate) can not be considered as reliable indicators. In a first approach, the main geometric parameters of aneurysms have been linked into five biomechanical factors. These are combined to obtain a dimensionless rupture risk index, RI(t), which has been validated preliminarily with a clinical case and others from literature. This quantitative indicator is easy to understand, it allows estimating the aneurysms rupture risks and it is expected to be able to identify the one in aneurysm whose peak diameter is less than the threshold value. Based on initial results, a broader study has begun with twelve patients from the Clinic Hospital of Valladolid-Spain, which are submitted to periodic follow-up examinations.
Abstract: Abu Dhabi is one of the fastest developed cities in the region. On top of all the current and future environmental challenges, Abu Dhabi aims to be among the top governments in the world in sustainable development. Abu Dhabi plans to create an attractive, livable and sustainable managed urban environment in which all necessary services and infrastructure are provided in a sustainable and timely manner. Abu Dhabi is engaged in a difficult challenge to develop credible environmental indicators that would assess the ambitious environmental targets. The aim of those indicators is to provide reliable guidance to decision makers and the public concerning key factors that determine the state of urban environment and identify major areas for policy intervention. In order to ensure sustainable development in UAE in general, and of Abu Dhabi City in particular, relevant and contextual environmental indicators need to be carefully considered. These indicators provide a gauge at a national government scale of how close countries are to establish environmental policy goals. The environment indicators assist city decision-making in such areas as identification of significant environmental aspects and observation of environmental performance trends. Those can help to find ways of reducing environmental pollution and in improving eco-efficiency. This paper outlines recent strategies implemented in Abu Dhabi that aims to improve the sustainable performance of the city-s built environment. The paper explores the variety of current and possible indicators at different levels and their roles in the development of the city.
Abstract: This study uses natural water and the surface properties of powdered activated carbon to acclimatize organics, forming biofilms on the surface of powdered activated carbon. To investigate the influence of different hydraulic retention times on the removal efficacy of trace organics in raw water, and to determine the optimal hydraulic retention time of a biological powdered activated carbon system, this study selects ozone-treated water processed by Feng-shan Advanced Water Purification Plant in southern Taiwan for the experiment. The evaluation indicators include assimilable organic carbon, dissolved organic carbon, and total organic carbon. The results of this study can improve the quality of drinking water treated using advanced water purification procedures.