MFCA: An Environmental Management Accounting Technique for Optimal Resource Efficiency in Production Processes

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.

Identification and Classification of Gliadin Genes in Iranian Diploid Wheat

Wheat is the first and the most important grain of the world and its bakery property is due to glutenin and gliadin qualities. Wheat seed proteins were divided into four groups according to solubility including albumin, globulin, glutenin and prolamin or gliadin. Gliadins are major components of the storage proteins in wheat endosperm. It seems that little information is available about gliadin genes in Iranian wild relatives of wheat. Thus, the aim of this study was the evaluation of the wheat wild relatives collected from different origins of Zagros Mountains in Iran, in terms of coding gliadin genes using specific primers. For this, forty accessions of Triticum boeoticum and Triticum urartu were selected for this study. For each accession, genomic DNA was extracted and PCRs were performed in total volumes of 15 μl. The amplification products were separated on 1.5% agarose gels. In results, for Gli-2A locus three allelic variants were detected by Gli-2As primer pairs. The sizes of PCR products for these alleles were 210, 490 and 700 bp. Only five (13%) and two accessions (5%) produced 700 and 490 bp fragments when their DNA was amplified with the Gli.As.2 primer pairs. However, 93% of the accessions carried allele 210 bp, and only 8% did not any product for this marker. Therefore, these germplasm could be used as rich gene pool to broaden the genetic base of bread wheat.

Enhanced Imperialist Competitive Algorithm for the Cell Formation Problem Using Sequence Data

Imperialist Competitive Algorithm (ICA) is a recent meta-heuristic method that is inspired by the social evolutions for solving NP-Hard problems. The ICA is a population-based algorithm which has achieved a great performance in comparison to other metaheuristics. This study is about developing enhanced ICA approach to solve the Cell Formation Problem (CFP) using sequence data. In addition to the conventional ICA, an enhanced version of ICA, namely EICA, applies local search techniques to add more intensification aptitude and embed the features of exploration and intensification more successfully. Suitable performance measures are used to compare the proposed algorithms with some other powerful solution approaches in the literature. In the same way, for checking the proficiency of algorithms, forty test problems are presented. Five benchmark problems have sequence data, and other ones are based on 0-1 matrices modified to sequence based problems. Computational results elucidate the efficiency of the EICA in solving CFP problems.

Mobile App versus Website: A Comparative Eye-Tracking Case Study of Topshop

The UK is leading in online retail and mobile adoption. However, there is a dearth of information relating to mobile apparel retail, and developing an understanding about consumer browsing and purchase behaviour in m-retail channel would provide apparel marketers, mobile website and app developers with the necessary understanding of consumers’ needs. Despite the rapid growth of mobile retail businesses, no published study has examined shopping behaviour on fashion mobile apps and websites. A mixed method approach helped to understand why fashion consumers prefer websites on smartphones, when diverse mobile apps are also available. The following research methods were employed: survey, eye-tracking experiments, observation, and interview with retrospective think aloud. The mobile gaze tracking device by SensoMotoric Instruments was used to understand frustrations in navigation and other issues facing consumers in mobile channel. This method helped to validate and compliment other traditional user-testing approaches in order to optimize user experience and enhance the development of mobile retail channel. The study involved eight participants - females aged 18 to 35 years old, who are existing mobile shoppers. The participants used the Topshop mobile app and website on a smart phone to complete a task according to a specified scenario leading to a purchase. The comparative study was based on: duration and time spent at different stages of the shopping journey, number of steps involved and product pages visited, search approaches used, layout and visual clues, as well as consumer perceptions and expectations. The results from the data analysis show significant differences in consumer behaviour when using a mobile app or website on a smart phone. Moreover, two types of problems were identified, namely technical issues and human errors. Having a mobile app does not guarantee success in satisfying mobile fashion consumers. The differences in the layout and visual clues seem to influence the overall shopping experience on a smart phone. The layout of search results on the website was different from the mobile app. Therefore, participants, in most cases, behaved differently on different platforms. The number of product pages visited on the mobile app was triple the number visited on the website due to a limited visibility of products in the search results. Although, the data on traffic trends held by retailers to date, including retail sector breakdowns for visits and views, data on device splits and duration, might seem a valuable source of information, it cannot explain why consumers visit many product pages, stay longer on the website or mobile app, or abandon the basket. A comprehensive list of pros and cons was developed by highlighting issues for website and mobile app, and recommendations provided. The findings suggest that fashion retailers need to be aware of actual consumers’ behaviour on the mobile channel and their expectations in order to offer a seamless shopping experience. Added to which is the challenge of retaining existing and acquiring new customers. There seem to be differences in the way fashion consumers search and shop on mobile, which need to be explored in further studies.

MCDM Spectrum Handover Models for Cognitive Wireless Networks

Spectrum handover is a significant topic in the cognitive radio networks to assure an efficient data transmission in the cognitive radio user’s communications. This paper proposes a comparison between three spectrum handover models: VIKOR, SAW and MEW. Four evaluation metrics are used. These metrics are, accumulative average of failed handover, accumulative average of handover performed, accumulative average of transmission bandwidth and, accumulative average of the transmission delay. As a difference with related work, the performance of the three spectrum handover models was validated with captured data of spectrum occupancy in experiments performed at the GSM frequency band (824 MHz - 849 MHz). These data represent the actual behavior of the licensed users for this wireless frequency band. The results of the comparison show that VIKOR Algorithm provides a 15.8% performance improvement compared to SAW Algorithm and, it is 12.1% better than the MEW Algorithm.

Students' Perception of Virtual Learning Environment (VLE) Skills in Setting up the Simulator Welding Technology

The aim of this study is to identify the suitability of Virtual Learning Environment (VLE) in welding simulator application towards Computer-Based Training (CBT) in developing skills upon new students at the Advanced Technology Training Center (ADTEC) Batu Pahat, Johor, Malaysia and GIATMARA, Batu Pahat, Johor, Malaysia. The significance of the study is to create a computer-based skills development approach in welding technology among new students in ADTEC and GIATMARA as well as to cultivate the elements of general skills among them. This study is also important in elevating the number of individual knowledge workers (K-workers) working in manufacturing industry in order to achieve a national vision which is to be an industrial nation in the year of 2020. The design of the study is a survey type of research which using questionnaires as the instruments and some 136 students from ADTEC and GIATMARA were interviewed. Descriptive analysis is used to identify the frequency and mean values. The findings of the study show that the welding technology has developed skills in the students because of the application of VLE simulated at a high level and the respondents agreed that the skills could be embedded through the application of the VLE simulator. In summary, the VLE simulator is suitable in welding skills development training in terms of exposing new students with the relevant characteristics of welding skills and at the same time spurring the students’ interest towards learning more about the skills.

Towards a Competence Management Approach Based on Continuous Improvement

Nowadays, the reflection on competence management is the basic for new competitive strategies. It is considered as the core of the problems of the global supply chain. It interact a variety of actors: information, physical and activities flows, etc. Even though competence management is seen as the key factor for any business success, the existing approaches demonstrate the deficiencies and limitations of the competence concept. This research has two objectives: The first is to make a contribution by focusing on the development of a competence approach, based on continuous improvement. It allows the enterprise to spot key competencies, mobilize them in order to serve its strategic objectives and to develop future competencies. The second is to propose a method to evaluate the Level of Collective Competence. The approach was confirmed through an application carried out at an automotive company.

Effect of Starch and Plasticizer Types and Fiber Content on Properties of Polylactic Acid/Thermoplastic Starch Blend

Polylactic acid (PLA) is the most commercially available bio-based and biodegradable plastic at present. PLA has been used in plastic related industries including single-used containers, disposable and environmentally friendly packaging owing to its renewability, compostability, biodegradability, and safety. Although PLA demonstrates reasonably good optical, physical, mechanical and barrier properties comparable to the existing petroleum-based plastics, its brittleness and mold shrinkage as well as its price are the points to be concerned for the production of rigid and semi-rigid packaging. Blending PLA with other bio-based polymers including thermoplastic starch (TPS) is an alternative not only to achieve a complete bio-based plastic, but also to reduce the brittleness, shrinkage during molding and production cost of the PLA-based products. TPS is a material produced mainly from starch which is cheap, renewable, biodegradable, compostable, and nontoxic. It is commonly prepared by a plasticization of starch under applying heat and shear force. Although glycerol has been reported as one of the most plasticizers used for preparing TPS, its migration caused the surface stickiness of the TPS products. In some cases, mixed plasticizers or natural fibers have been applied to impede the retrogradation of starch or reduce the migration of glycerol. The introduction of fibers into TPS-based materials could reinforce the polymer matrix as well. Therefore, the objective of the present research is to study the effect of starch type (i.e. native starch and phosphate starch), plasticizer type (i.e. glycerol and xylitol with a weight ratio of glycerol to xylitol of 100:0, 75:25, 50:50, 25:75 and 0:100) and fiber content (i.e. in the range of 1-25 %wt) on properties of PLA/TPS blend and composite. PLA/TPS blends and composites were prepared using a twin-screw extruder and then converted into dumbbell-shaped specimens using an injection molding machine. The PLA/TPS blends prepared by using phosphate starch showed higher tensile strength and stiffness than the blends prepared by using native one. In contrast, the blends from native starch exhibited higher extensibility and heat distortion temperature (HDT) than those from the modified starch. Increasing xylitol content resulted in enhanced tensile strength, stiffness and water resistance, but decreased extensibility and HDT of the PLA/TPS blend. Tensile properties and hydrophobicity of the blend could be improved by incorporating silane treated-jute fibers.

Study on Seismic Performance of Reinforced Soil Walls to Modify the Pseudo Static Method

This study, tries to suggest a design method based on displacement using finite difference numerical modeling in reinforcing soil retaining wall with steel strip. In this case, dynamic loading characteristics such as duration, frequency, peak ground acceleration, geometrical characteristics of reinforced soil structure and type of the site are considered to correct the pseudo static method and finally introduce the pseudo static coefficient as a function of seismic performance level and peak ground acceleration. For this purpose, the influence of dynamic loading characteristics, reinforcement length, height of reinforced system and type of the site are investigated on seismic behavior of reinforcing soil retaining wall with steel strip. Numerical results illustrate that the seismic response of this type of wall is highly dependent to cumulative absolute velocity, maximum acceleration, and height and reinforcement length so that the reinforcement length can be introduced as the main factor in shape of failure. Considering the loading parameters, geometric parameters of the wall and type of the site showed that the used method in this study leads to efficient designs in comparison with other methods, which are usually based on limit-equilibrium concept. The outputs show the over-estimation of equilibrium design methods in comparison with proposed displacement based methods here.

A Modelling Study of the Photochemical and Particulate Pollution Characteristics above a Typical Southeast Mediterranean Urban Area

The Greater Athens Area (GAA) faces photochemical and particulate pollution episodes as a result of the combined effects of local pollutant emissions, regional pollution transport, synoptic circulation and topographic characteristics. The area has undergone significant changes since the Athens 2004 Olympic Games because of large scale infrastructure works that lead to the shift of population to areas previously characterized as rural, the increase of the traffic fleet and the operation of highways. However, few recent modelling studies have been performed due to the lack of an accurate, updated emission inventory. The photochemical modelling system MM5/CAMx was applied in order to study the photochemical and particulate pollution characteristics above the GAA for two distinct ten-day periods in the summer of 2006 and 2010, where air pollution episodes occurred. A new updated emission inventory was used based on official data. Comparison of modeled results with measurements revealed the importance and accuracy of the new Athens emission inventory as compared to previous modeling studies. The model managed to reproduce the local meteorological conditions, the daily ozone and particulates fluctuations at different locations across the GAA. Higher ozone levels were found at suburban and rural areas as well as over the sea at the south of the basin. Concerning PM10, high concentrations were computed at the city centre and the southeastern suburbs in agreement with measured data. Source apportionment analysis showed that different sources contribute to the ozone levels, the local sources (traffic, port activities) affecting its formation.

Chemical and Hydro-Geologic Analysis of Ikogosi Warm Spring Water in Nigeria

This study focuses on the hydro-geology and chemical constituents analysis of Ikogosi Warm Spring waters in South West Nigeria. Ikogosi warm spring is a global tourist attraction because it has both warm and cold spring sources. Water samples from the cold spring, warm spring and the meeting point were collected, analyzed and the result shows close similarity in temperature, hydrogen iron concentration (pH), alkalinity, hardness, Calcium, Magnesium, Sodium, Iron, total dissolved solid and heavy metals. The measured parameters in the water samples are within World Health Organisation standards for fresh water. The study of the geology of the warm spring reveals that the study area is underlain by a group of slightly migmatised to non-migmatised paraschists and meta-igneous rocks. Also, concentration levels of selected heavy metals, (Copper, Cadmium, Zinc, Arsenic and Cromium) were determined in the water (ppm) samples. Chromium had the highest concentration value of 1.52ppm (an average of 49.67%) and Cadmium had the lowest concentration with value of 0.15ppm (an average of 4.89%). Comparison of these results showed that, their mean levels are within the standard values obtained in Nigeria. It can be concluded that both warm and spring water are safe for drinking.

Mechanical Properties and Microstructural Properties of CrSiN Coating

The present study deals with the characterization of CrSiN coatings obtained by PVD magnetron sputtering systems. CrSiN films were deposited with different Si contents, in order to check the effect of at.% variation on the different properties of the Cr–N system. Coatings were characterized by scanning electron microscopy (SEM) for thickness measurements, X-ray diffraction. Surface morphology and the roughness characteristics were explored using AFM, Mechanicals properties, elastic and plastic deformation resistance of thin films were investigated using nanoindentation test. We observed that the Si addition improved the hardness and the Young’s modulus of the Cr–N system. Indeed, the hardness value is 18,56 GPa for CrSiN coatings. Besides, the Young’s modulus value is 224,22 GPa for CrSiN coatings for Si content of 1.2 at.%.

A Study on Explicitation Strategies Employed in Persian Subtitling of English Crime Movies

The present study seeks to investigate the application of expansion strategy in Persian subtitles of English crime movies. More precisely, this study aims at classifying the different types of expansion used in subtitles as well as investigating the appropriateness or inappropriateness of the application of each type. To achieve this end, three movies; namely, The Net (1995), Contact (1997) and Mission Impossible 2 (2000), available with Persian subtitles, were selected for the study. To collect the data, the above mentioned movies were watched and those parts of the Persian subtitles in which expansion had been used were identified and extracted along with their English dialogs. Then, the extracted Persian subtitles were classified based on the reason that led to expansion in each case. Next, the appropriateness or inappropriateness of using expansion in the extracted Persian subtitles was descriptively investigated. Finally, an equivalent not containing any expansion was proposed for those cases in which the meaning could be fully transferred without this strategy. The findings of the study indicated that the reasons range from explicitation (explicitation of visual, co-textual and contextual information), mistranslation and paraphrasing to the preferences of subtitlers. Furthermore, it was found that the employment of expansion strategy was inappropriate in all cases except for those caused by explicitation of contextual information since correct and shorter equivalents which were equally capable of conveying the intended meaning could be posited for the original dialogs.

An Investigation of Final Tests of Translation as Practiced in Iranian Undergraduate English Translation Program

The present study examined how translation teachers develop final tests as measures for checking on the quality of students’ academic translation in Iranian context. To achieve this goal, thirty experienced male and female translation teachers from the four types of the universities offering the program were invited to an in-depth 30-minute one-session semi-structured interview. The responses provided showed how much discrepancy exists among the Iranian translation teachers (as developers of final translation tests), who are least informed with the current translation evaluation methods. It was also revealed that the criteria they use for developing such tests and scoring student translations are not theory-driven but are highly subjective, mainly based on their personal experience and intuition. Hence, the quality and accountability of such tests are under serious question. The results also confirmed that the dominant method commonly and currently practiced is the purely essay-type format. To remedy the situation, some suggestions are in order. As part of the solution, to improve the reliability and validity of such tests, the present summative, product-oriented evaluation should be accompanied with some formative, process-oriented methods of evaluation. Training the teachers and helping them get acquainted with modern principles of translation evaluation as well as the existing models, and rating scales does improve the quality of academic translation evaluation.

A Boundary Backstepping Control Design for 2-D, 3-D and N-D Heat Equation

We consider the problem of stabilization of an unstable heat equation in a 2-D, 3-D and generally n-D domain by deriving a generalized backstepping boundary control design methodology. To stabilize the systems, we design boundary backstepping controllers inspired by the 1-D unstable heat equation stabilization procedure. We assume that one side of the boundary is hinged and the other side is controlled for each direction of the domain. Thus, controllers act on two boundaries for 2-D domain, three boundaries for 3-D domain and ”n” boundaries for n-D domain. The main idea of the design is to derive ”n” controllers for each of the dimensions by using ”n” kernel functions. Thus, we obtain ”n” controllers for the ”n” dimensional case. We use a transformation to change the system into an exponentially stable ”n” dimensional heat equation. The transformation used in this paper is a generalized Volterra/Fredholm type with ”n” kernel functions for n-D domain instead of the one kernel function of 1-D design.

Analysis of Slip Flow Heat Transfer between Asymmetrically Heated Parallel Plates

In the present study, analysis of heat transfer is carried out in the slip flow region for the fluid flowing between two parallel plates by employing the asymmetric heat fluxes at surface of the plates. The flow is assumed to be hydrodynamically and thermally fully developed for the analysis. The second order velocity slip and viscous dissipation effects are considered for the analysis. Closed form expressions are obtained for the Nusselt number as a function of Knudsen number and modified Brinkman number. The limiting condition of the present prediction for Kn = 0, Kn2 = 0, and Brq1 = 0 is considered and found to agree well with other analytical results.

A Mathematical Framework for Expanding a Railway’s Theoretical Capacity

Analytical techniques for measuring and planning railway capacity expansion activities have been considered in this article. A preliminary mathematical framework involving track duplication and section sub divisions is proposed for this task. In railways, these features have a great effect on network performance and for this reason they have been considered. Additional motivations have also arisen from the limitations of prior models that have not included them.

Simulation of the Effect of Sea Water Using Ground Tank to the Flexural Capacity of GFRP Sheet Reinforced Concrete Beams

The study conducted a simulation of the effect of sea water to the bonding capacity of GFRP sheet on the concrete beams using a simulation tank. Fiber reinforced polymer (FRP) has been developed and applied in many fields civil engineering structures on the new structures and also for strengthening of the deteriorated structures. The FRP has advantages such as its corrosion resistance as well as high tensile strength to weight ratio. Compared to the other FRP materials, Glass composed FRP (GFRP) is relatively cheaper. GFRP sheet is applied externally by bonding it on the concrete surface. The studies regarding the application of GFRP sheet have been conducted such as strengthening system, bonding behavior of GFRP sheet including the application as reinforcement in new structures. For application to the structures with direct contact to sea environment, a study regarding the effect of sea water to the bonding capacity of GFRP sheet is important to be clarified. To achieve the objective of the study, a series of concrete beams strengthened with GFRP sheet on extreme tension surface were prepared. The beams then were stored on the sea water tank for six months. Results indicated the bonding capacity decreased after six month exposed to the sea water.

Inflating the Public: A Series of Urban Interventions

The Green Urban Lab took the form of public installations that were placed at various locations in four cities in Cyprus. These installations - through which a series of events, activities, workshops and research took place - were the main tools in regenerating a series of urban public spaces in Cyprus. The purpose of this project was to identify issues and opportunities related to public space and to offer guidelines on how design and participatory democracy improvements could strengthen civil society, while raising the quality of the urban public scene. Giant inflatable structures were injected in important urban fragments in order to accommodate series of events. The design and playful installation generated a wide community engagement. The fluid presence of the installations acted as a catalyst for social interaction. They were accessed and viewed effortlessly and surprisingly, creating opportunities to rediscover public spaces.

Development and Validation of Employee Trust Scale: Factor Structure, Reliability and Validity

The aim of this study was to determine the factor structure and psychometric properties (i.e., reliability and convergent validity) of the Employee Trust Scale, a newly created instrument by the researchers. The Employee Trust Scale initially contained 82 items to measure employees’ trust toward their supervisors. A sample of 818 (343 females, 449 males) employees were selected randomly from public and private organization sectors in Kota Kinabalu, Sabah, Malaysia. Their ages ranged from 19 to 67 years old with a mean of 34.55 years old. Their average tenure with their current employer was 11.2 years (s.d. = 7.5 years). The respondents were asked to complete the Employee Trust Scale, as well as a managerial trust questionnaire from Mishra. The exploratory factor analysis on employees’ trust toward their supervisor’s extracted three factors, labeled ‘trustworthiness’ (32 items), ‘position status’ (11 items) and ‘relationship’ (6 items) which accounted for 62.49% of the total variance. Trustworthiness factors were re-categorized into three sub factors: competency (11 items), benevolence (8 items) and integrity (13 items). All factors and sub factors of the scales demonstrated clear reliability with internal consistency of Cronbach’s Alpha above .85. The convergent validity of the Scale was supported by an expected pattern of correlations (positive and significant correlation) between the score of all factors and sub factors of the scale and the score on the managerial trust questionnaire, which measured the same construct. The convergent validity of Employee Trust Scale was further supported by the significant and positive inter-correlation between the factors and sub factors of the scale. The results suggest that the Employee Trust Scale is a reliable and valid measure. However, further studies need to be carried out in other groups of sample as to further validate the Scale.