Target and Kaizen Costing

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

Evaluation of University Technology Malaysia on Campus Transport Access Management

Access Management is the proactive management of vehicular access points to land parcels adjacent to all manner of roadways. Good access management promotes safe and efficient use of the transportation network. This study attempts to utilize archived data from the University Technology of Malaysia on-campus area to assess the accuracy with which access management display some benefits. Results show that usage of access management reduces delay and fewer crashes. Clustered development can improve walking, cycling and transit travel, reduce parking requirements and improve emergency responses. Effective Access Management planning can also reduce total roadway facility costs by reducing the number of driveways and intersections. At the end after presenting recommendations some of the travel impact, and benefits that can be derived if these suggestions are implemented have been summarized with the related comments.

Faculty-Industry R&D Joint Ventures: Barriers VS Incentives for Developing Nations

The aspiration of this research article is to target and focus the gains of university-Industry (U-I) collaborations and exploring those hurdles which are the obstacles for attaining these gains. University-Industry collaborations have attained great importance since 1980 in USA due to its application in all fields of life. U-I collaboration is a bilateral process where academia is a proactive member to make such alliances. Universities want to ameliorate their academic-base with the technicalities of technobabbles. U-I collaboration is becoming an essential lane for achieving innovative goals in this century. Many developed nations have set successful examples to prove this phenomenon as a catalyst to reduce costs, efforts and personnel for R&D projects. This study is exploits amplitudes of UI collaboration incentives in the light of success stories of developed countries. Many universities in USA, UK, Canada and various European Countries have been engaged with enterprises for numerous collaborative agreements. A long list of strategic and short term R&D projects has been executed in developed countries to accomplish their intended purposes. Due to the lack of intentions, genuine research and research-oriented environment, the mentioned field could not grow very well in developing countries. During last decade, a new wave of research has induced the institutes of developing countries to promote R&D culture especially in Pakistan. Higher Education Commission (HEC) has initiated many projects and funding supports for universities which have collaborative intentions with industry. Findings show that rapid innovation, overwhelm the technological complexities and articulated intellectual-base are major incentives which steer both partners to establish faculty-industry alliances. Everchanging technologies, concerned about intellectual property, different research environment and culture, research relevancy (Basic or applied), exposure differences and diversity of knowledge (bookish or practical) are main barriers to establish and retain joint ventures. Findings also concluded that, it is dire need to support and enhance cooperation among academia and industry to promote highly coordinated research behaviors. Author has proposed a roadmap for developing countries to promote R&D clusters among faculty and industry to deal the technological challenges and innovation complexities. Based on our research findings, Model for R&D Collaboration for developing countries also have been proposed to promote articulated R&D environment. If developing countries follow this phenomenon, rapid innovations can be achieved with limited R&D budget heads.

Optimum Replacement Policies for Kuwait Passenger Transport Company Busses: Case Study

Due to the excess of a vehicle operation through its life, some elements may face failure and deteriorate with time. This leads us to carry out maintenance, repair, tune up or full overhaul. After a certain period, the vehicle elements deteriorations increase with time which causes a very high increase of doing the maintenance operations and their costs. However, the logic decision at this point is to replace the current vehicle by a new one with minimum failure and maximum income. The importance of studying vehicle replacement problems come from the increase of stopping days due to many deteriorations in the vehicle parts. These deteriorations increase year after year causing an increase of operating costs and decrease the vehicle income. Vehicle replacement aims to determine the optimum time to keep, maintain, overhaul, renew and replace vehicles. This leads to an improvement in vehicle income, total operating costs, maintenance cost, fuel and oil costs, ton-kilometers, vehicle and engine performance, vehicle noise, vibration, and pollution. The aim of this paper is to find the optimum replacement policies of Kuwait Passenger Transport Company (KPTCP) fleet of busses. The objective of these policies is to maximize the busses pure profits. The dynamic programming (D.P.) technique is used to generate the busses optimal replacement policies

Environmental Management System for Tourist Accommodations in Amphawa, Samut Songkram,Thailand

Amphawa is the most popular weekend destination for both domestic and international tourists in Thailand. More than 112 homestays and resorts have been developed along the water resources. This research aims to initiate appropriate environmental management system for riverside tourist accommodations in Amphawa by investigating current environmental characteristics. Eighty-eight riverside tourist accommodations were survey from specific questionnaire, GPS data were also gathered for spatial analysis. The results revealed that the accommodations are welled manage in regards to some environmental aspects. In order to reduce economic costs, energy efficiency equipment is utilized. A substantial number of tourist accommodations encouraged waste separation, followed by transfer to local administration organization. Grease traps also utilized in order to decrease chemical discharged, grease and oil from canteen and restaurants on natural environment. The most notable mitigation is to initiate environmental friendly cleansers for tourist accommodation along the riverside in tourism destinations.

Applications of Conic Optimization and Quadratic Programming in the Investigation of Index Arbitrage in the Thai Derivatives and Equity Markets

This research seeks to investigate the frequency and profitability of index arbitrage opportunities involving the SET50 futures, SET50 component stocks, and the ThaiDEX SET50 ETF (ticker symbol: TDEX). In particular, the frequency and profit of arbitrage are measured in the following three arbitrage tests: (1) SET50 futures vs. ThaiDEX SET50 ETF, (2) SET50 futures vs. SET50 component stocks, and (3) ThaiDEX SET50 ETF vs. SET50 component stocks are investigated. For tests (2) and (3), the problems involve conic optimization and quadratic programming as subproblems. This research is first to apply conic optimization and quadratic programming techniques in the context of index arbitrage and is first to investigate such index arbitrage in the Thai equity and derivatives markets. Thus, the contribution of this study is twofold. First, its results would help understand the contribution of the derivatives securities to the efficiency of the Thai markets. Second, the methodology employed in this study can be applied to other geographical markets, with minor adjustments.

Biological Soil Conservation Planning by Spatial Multi-Criteria Evaluation Techniques (Case Study: Bonkuh Watershed in Iran)

This paper discusses site selection process for biological soil conservation planning. It was supported by a valuefocused approach and spatial multi-criteria evaluation techniques. A first set of spatial criteria was used to design a number of potential sites. Next, a new set of spatial and non-spatial criteria was employed, including the natural factors and the financial costs, together with the degree of suitability for the Bonkuh watershed to biological soil conservation planning and to recommend the most acceptable program. The whole process was facilitated by a new software tool that supports spatial multiple criteria evaluation, or SMCE in GIS software (ILWIS). The application of this tool, combined with a continual feedback by the public attentions, has provided an effective methodology to solve complex decisional problem in biological soil conservation planning.

Seamless Multicast Handover in Fmipv6-Based Networks

This paper proposes a fast tree join scheme to provide seamless multicast handover in the mobile networks based on the Fast Mobile IPv6 (FMIPv6). In the existing FMIPv6-based multicast handover scheme, the bi-directional tunnelling or the remote subscription is employed with the packet forwarding from the previous access router (AR) to the new AR. In general, the remote subscription approach is preferred to the bi-directional tunnelling one, since in the remote subscription scheme we can exploit an optimized multicast path from a multicast source to many mobile receivers. However, in the remote subscription scheme, if the tree joining operation takes a long time, the amount of data packets to be forwarded and buffered for multicast handover will increase, and thus the corresponding buffer may overflow, which results in severe packet losses. In order to reduce these costs associated with packet forwarding and buffering, this paper proposes the fast join to multicast tree, in which the new AR will join the multicast tree as fast as possible, so that the new multicast data packets can also arrive at the new AR, by which the packet forwarding and buffering costs can be reduced. From numerical analysis, it is shown that the proposed scheme can give better performance than the existing FMIPv6-based multicast handover schemes in terms of the multicast packet delivery costs.

Effect of Shell Dimensions on Buckling Behavior and Entropy Generation of Thin Welded Shells

Among all mechanical joining processes, welding has been employed for its advantage in design flexibility, cost saving, reduced overall weight and enhanced structural performance. However, for structures made of relatively thin components, welding can introduce significant buckling distortion which causes loss of dimensional control, structural integrity and increased fabrication costs. Different parameters can affect buckling behavior of welded thin structures such as, heat input, welding sequence, dimension of structure. In this work, a 3-D thermo elastic-viscoplastic finite element analysis technique is applied to evaluate the effect of shell dimensions on buckling behavior and entropy generation of welded thin shells. Also, in the present work, the approximated longitudinal transient stresses which produced in each time step, is applied to the 3D-eigenvalue analysis to ratify predicted buckling time and corresponding eigenmode. Besides, the possibility of buckling prediction by entropy generation at each time is investigated and it is found that one can predict time of buckling with drawing entropy generation versus out of plane deformation. The results of finite element analysis show that the length, span and thickness of welded thin shells affect the number of local buckling, mode shape of global buckling and post-buckling behavior of welded thin shells.

Info-participation of the Disabled Using the Mixed Preference Data in Improving Their Travel Quality

Today, the preferences and participation of the TD groups such as the elderly and disabled is still lacking in decision-making of transportation planning, and their reactions to certain type of policies are not well known. Thus, a clear methodology is needed. This study aimed to develop a method to extract the preferences of the disabled to be used in the policy-making stage that can also guide to future estimations. The method utilizes the combination of cluster analysis and data filtering using the data of the Arao city (Japan). The method is a process that follows: defining the TD group by the cluster analysis tool, their travel preferences in tabular form from the household surveys by policy variableimpact pairs, zones, and by trip purposes, and the final outcome is the preference probabilities of the disabled. The preferences vary by trip purpose; for the work trips, accessibility and transit system quality policies with the accompanying impacts of modal shifts towards public mode use as well as the decreasing travel costs, and the trip rate increase; for the social trips, the same accessibility and transit system policies leading to the same mode shift impact, together with the travel quality policy area leading to trip rate increase. These results explain the policies to focus and can be used in scenario generation in models, or any other planning purpose as decision support tool.

Development of a Software about Calculating the Production Parameters in Knitted Garment Plants

Apparel product development is an important stage in the life cycle of a product. Shortening this stage will help to reduce the costs of a garment. The aim of this study is to examine the production parameters in knitwear apparel companies by defining the unit costs, and developing a software to calculate the unit costs of garments and make the cost estimates. In this study, with the help of a questionnaire, different companies- systems of unit cost estimating and cost calculating were tried to be analyzed. Within the scope of the questionnaire, the importance of cost estimating process for apparel companies and the expectations from a new cost estimating program were investigated. According to the results of the questionnaire, it was seen that the majority of companies which participated to the questionnaire use manual cost calculating methods or simple Microsoft Excel spreadsheets to make cost estimates. Furthermore, it was discovered that many companies meet with difficulties in archiving the cost data for future use and as a solution to that problem, it is thought that prior to making a cost estimate, sub units of garment costs which are fabric, accessory and the labor costs should be analyzed and added to the database of the programme beforehand. Another specification of the cost estimating unit prepared in this study is that the programme was designed to consist of two main units, one of which makes the product specification and the other makes the cost calculation. The programme is prepared as a web-based application in order that the supplier, the manufacturer and the customer can have the opportunity to communicate through the same platform.

The Effects of Extracorporeal Shockwave Therapy on Pain, Function, Range of Motion, and Strength in Patients with Insertional Achilles Tendinosis

Increased physical fitness participation has been paralleled by increasedoveruse injuries such as insertional Achilles tendinosis (AT). Treatment has provided inconsistentresults. The use of extracorporeal shockwave therapy (ECSWT) offers a new treatment consideration.The purpose of this study was to assess the effects of ECSWTon pain, function, range of motion (ROM), joint mobility and strength in patients with AT. Thirty subjects were treated with ECSWT and measures were takenbefore and three months after treatment. There was significant differences in visual analog scale (VAS) scores for pain at rest (p=0.002); after activity (p= 0.0001); overall improvement(p=0.0001); Lower Extremity Functional Scale (LEFS) scores (p=0.002); dorsiflexion range of motion (ROM) (p=0.0001); plantarflexion strength (p=0.025); talocrural joint anterior glide (p=0.046); and subtalar joint medial and lateral glide (p=0.025).ECSWT offers a new intervention that may limit the progression of the disorder and the long term healthcare costs associated with AT.

Investment Prediction Using Simulation

A business case is a proposal for an investment initiative to satisfy business and functional requirements. The business case provides the foundation for tactical decision making and technology risk management. It helps to clarify how the organization will use its resources in the best way by providing justification for investment of resources. This paper describes how simulation was used for business case benefits and return on investment for the procurement of 8 production machines. With investment costs of about 4.7 million dollars and annual operating costs of about 1.3 million, we needed to determine if the machines would provide enough cost savings and cost avoidance. We constructed a model of the existing factory environment consisting of 8 machines and subsequently, we conducted average day simulations with light and heavy volumes to facilitate planning decisions required to be documented and substantiated in the business case.

What Attributes Determine Housing Affordability?

The concept of housing affordability is a contested issue, but a pressing and widespread problem for many countries. Simple ratio measures based on housing expenditure and income are habitually used to defined and assess housing affordability. However, conceptualising and measuring affordability in this manner focuses only on financial attributes and fails to deal with wider issues such as housing quality, location and access to services and facilities. The research is based on the notion that the housing affordability problem encompasses more than the financial costs of housing and a households ability to meet such costs and must address larger issues such as social and environmental sustainability and the welfare of households. Therefore, the need arises for a broad and more encompassing set of attributes by which housing affordability can be assessed. This paper presents a system of criteria by which the affordability of different housing locations could be assessed in a comprehensive and sustainable manner. Moreover, the paper explores the way in which such criteria could be measured.

Economic Returns of Using Brewery`s Spent Grain in Animal Feed

UK breweries generate extensive by products in the form of spent grain, slurry and yeast. Much of the spent grain is produced by large breweries and processed in bulk for animal feed. Spent brewery grains contain up to 20% protein dry weight and up to 60% fiber and are useful additions to animal feed. Bulk processing is economic and allows spent grain to be sold so providing an income to the brewery. A proportion of spent grain, however, is produced by small local breweries and is more variably distributed to farms or other users using intermittent collection methods. Such use is much less economic and may incur losses if not carefully assessed for transport costs. This study reports an economic returns of using wet brewery spent grain (WBSG) in animal feed using the Co-product Optimizer Decision Evaluator model (Cattle CODE) developed by the University of Nebraska to predict performance and economic returns when byproducts are fed to finishing cattle. The results indicated that distance from brewery to farm had a significantly greater effect on the economics of use of small brewery spent grain and that alternative uses than cattle feed may be important to develop.

A Fast Replica Placement Methodology for Large-scale Distributed Computing Systems

Fine-grained data replication over the Internet allows duplication of frequently accessed data objects, as opposed to entire sites, to certain locations so as to improve the performance of largescale content distribution systems. In a distributed system, agents representing their sites try to maximize their own benefit since they are driven by different goals such as to minimize their communication costs, latency, etc. In this paper, we will use game theoretical techniques and in particular auctions to identify a bidding mechanism that encapsulates the selfishness of the agents, while having a controlling hand over them. In essence, the proposed game theory based mechanism is the study of what happens when independent agents act selfishly and how to control them to maximize the overall performance. A bidding mechanism asks how one can design systems so that agents- selfish behavior results in the desired system-wide goals. Experimental results reveal that this mechanism provides excellent solution quality, while maintaining fast execution time. The comparisons are recorded against some well known techniques such as greedy, branch and bound, game theoretical auctions and genetic algorithms.

Increasing Profitability Supported by Innovative Methods and Designing Monitoring Software in Condition-Based Maintenance: A Case Study

In the present article, a new method has been developed to enhance the application of equipment monitoring, which in turn results in improving condition-based maintenance economic impact in an automobile parts manufacturing factory. This study also describes how an effective software with a simple database can be utilized to achieve cost-effective improvements in maintenance performance. The most important results of this project are indicated here: 1. 63% reduction in direct and indirect maintenance costs. 2. Creating a proper database to analyse failures. 3. Creating a method to control system performance and develop it to similar systems. 4. Designing a software to analyse database and consequently create technical knowledge to face unusual condition of the system. Moreover, the results of this study have shown that the concept and philosophy of maintenance has not been understood in most Iranian industries. Thus, more investment is strongly required to improve maintenance conditions.

Photovoltaic Small-Scale Wastewater Treatment Project for Rural and New-Cultivated Areas in Egypt

The problem of wastewater treatment in Egypt is a two-fold problem; the first part concerning the existing rural areas, the second one dealing with new industrial/domestic areas. In Egypt several agricultural projects have been initiated by the government and the private sector as well, in order to change its infrastructure. As a reliable energy source, photovoltaic pumping systems have contributed to supply water for local rural communities worldwide; they can also be implemented to solve the problem “wastewater environment pollution". The solution of this problem can be categorised as recycle process. In addition, because of regional conditions past technologies are being reexamined to select a smallscale treatment system requiring low construction and maintenance costs. This paper gives the design guidelines of a Photovoltaic Small- Scale Wastewater Treatment Plant (PVSSWTP) based on technologies that can be transferred.

Exploration of Autistic Children using Case Based Reasoning System with Cognitive Map

Exploring an autistic child in Elementary school is a difficult task that must be fully thought out and the teachers should be aware of the many challenges they face raising their child especially the behavioral problems of autistic children. Hence there arises a need for developing Artificial intelligence (AI) Contemporary Techniques to help diagnosis to discover autistic people. In this research, we suggest designing architecture of expert system that combine Cognitive Maps (CM) with Case Based Reasoning technique (CBR) in order to reduce time and costs of traditional diagnosis process for the early detection to discover autistic children. The teacher is supposed to enter child's information for analyzing by CM module. Then, the reasoning processor would translate the output into a case to be solved a current problem by CBR module. We will implement a prototype for the model as a proof of concept using java and MYSQL. This will be provided a new hybrid approach that will achieve new synergies and improve problem solving capabilities in AI. And we will predict that will reduce time, costs, the number of human errors and make expertise available to more people who want who want to serve autistic children and their families.

Is Management Science doing Enough to Improve Healthcare?

Healthcare issues continue to pose huge problems and incur massive costs. As a result there are many challenging problems still unresolved. In this paper, we will carry out an extensive scientific survey of different areas of management and planning in an attempt to identify where there has already been a substantial contribution from management science methods to healthcare problems and where there is a clear potential for more work to be done. The focus will be on the read-across to the healthcare domain from such approaches applied generally to management and planning and how the methods can be used to improvement patient care. We conclude that, since the healthcare domain significantly differs from traditional areas of management and planning, in some cases there is a need to modify the approaches so as to incorporate the complexities of healthcare, and fully exploit the potential for improvement.