Abstract: Measurement and the following evaluation of
performance represent important part of management. The paper
focuses on indicators as the basic elements of performance
measurement system. It emphasizes a necessity of searching
requirements for quality indicators so that they can become part of
the useful system. It introduces standpoints for a systematic dividing
of indicators so that they have as high as possible informative value
of background sources for searching, analysis, designing and using of
indicators. It draws attention to requirements for indicators' quality
and at the same it deals with some dangers decreasing indicator's
informative value. It submits a draft of questions that should be
answered at the construction of indicator. It is obvious that particular
indicators need to be defined exactly to stimulate the desired
behavior in order to attain expected results. In the enclosure a
concrete example of the defined indicator in the concrete conditions
of a small firm is given. The authors of the paper pay attention to the
fact that a quality indicator makes it possible to get to the basic
causes of the problem and include the established facts into the
company information system. At the same time they emphasize that
developing of a quality indicator is a prerequisite for the utilization
of the system of measurement in management.
Abstract: Green supply chain management is an increasingly recognized practice among companies that are seeking to improve environmental performance. Of particular concern is how to arouse organizational awareness and put green activities into practice in
order to enhance manufacturing performances. This paper investigates the correlation of green supply chain practices and
manufacturing performances in Malaysian certified MS ISO 14000 manufacturing firms. The findings shows that green supply chain
practices which that can be denominated product recycling, environmental compliance and optimization have significant influence to some of the manufacturing performances.
Abstract: 16-Mercaptohexadecanoic acid (MHDA) and tripeptide glutathione conjugated with gold nanoparticles (Au-NPs) are characterized by Fourier Transform InfaRared (FTIR) spectroscopy combined with Surface-enhanced Raman scattering (SERS) spectroscopy. Surface Plasmon Resonance (SPR) technique based on FTIR spectroscopy has become an important tool in biophysics, which is perspective for the study of organic compounds. FTIR-spectra of MHDA shows the line at 2500 cm-1 attributed to thiol group which is modified by presence of Au-NPs, suggesting the formation of bond between thiol group and gold. We also can observe the peaks originate from characteristic chemical group. A Raman spectrum of the same sample is also promising. Our preliminary experiments confirm that SERS-effect takes place for MHDA connected with Au-NPs and enable us to detected small number (less than 106 cm-2) of MHDA molecules. Combination of spectroscopy methods: FTIR and SERS – enable to study optical properties of Au- NPs and immobilized bio-molecules in context of a bio-nano-sensors.
Abstract: Recent evidences on liquidity and valuation of securities in the capital markets clearly show the importance of stock market liquidity and valuation of firms. In this paper, relationship between transparency, liquidity, and valuation is studied by using data obtained from 70 companies listed in Tehran Stock Exchange during2003-2012. In this study, discriminatory earnings management, as a sign of lack of transparency and Tobin's Q, was used as the criteria of valuation. The results indicate that there is a significant and reversed relationship between earnings management and liquidity. On the other hand, there is a relationship between liquidity and transparency.The results also indicate a significant relationship between transparency and valuation. Transparency has an indirect effect on firm valuation alone or through the liquidity channel. Although the effect of transparency on the value of a firm was reduced by adding the variable of liquidity, the cumulative effect of transparency and liquidity increased.
Abstract: A study has been carried out to determine the effect of
coating two commercial glass-ionomer cements in either petroleum
jelly or wax. After coating, specimens were stored in water for 24 or
168 hours, then the coating removed and the surface examined.
Coating in wax was found to increase the surface hardness
significantly compared with the uncoated control, whereas coating
the specimens in petroleum jelly led to only a slight increase in
surface hardness. Coating in wax led to no detectable ion release
after either 24 or 168 hours, though there was some ion release after
the coating had been removed and the specimens exposed to water
for a further 24 hours. This shows that soluble species remained in
these specimens. Overall, this study confirms the idea that immature
glass-ionomers should be protected from early exposure to moisture,
and that the protection offered by petroleum jelly is only modest.
Abstract: Eight heavy metals (Cu, Cr, Zn, Hg, Pb, Cd, Ni and As) were analyzed in sediment samples in the dry and wet seasons from November 2009 to October 2010 in West Port of Peninsular Malaysia. The heavy metal concentrations (mg/kg dry weight) were ranged from 23.4 to 98.3 for Zn, 22.3 to 80 for Pb, 7.4 to 27.6 Cu, 0.244 to 3.53 for Cd, 7.2 to 22.2 for Ni, 20.2 to 162 for As, 0.11 to 0.409 for Hg and 11.5 to 61.5 for Cr. Metals concentrations in dry season were higher than the rainy season except in cupper and chromium. Analysis of variance with Statistical Analysis System (SAS) shows that the mean concentration of metals in the two seasons (α level=0.05) are not significantly different which shows that the metals were held firmly in the matrix of sediment. Also there are significant differences between control point station with other stations. According to the Interim Sediment Quality guidelines (ISQG), the metal concentrations are moderately polluted, except in arsenic which shows the highest level of pollution.
Abstract: The literature has argued that firms based in industrial districts enjoy advantages for creating internal knowledge and absorbing external knowledge as a consequence of to the knowledge flows and spillovers that exist in the district. However, empirical evidence to show how belonging to an industrial district affects the business processes of creation and absorption of knowledge is scarce and, moreover, empirical research has not taken into account the influence of variations in the flows of knowledge circulating in each cluster. This study aims to extend empirical evidence on the effect that the stock of shared competencies in industrial districts has on the business processes of creation and absorption of knowledge, through data from an initial study on 952 firms and 35 industrial districts in Spain.
Abstract: Two cultivars ('Rutuliai', 'Saint Perrie') and five
hybrids ('Tolstoi', 'Brooklyn', 'Tocayo', 'Benito', 'Tourist') of edible
tomato (Lycopersicon esculentum Mill.) were investigated at the
LRCAF Institute of Horticulture. The following fruit quality
parameters were evaluated: the amount of lycopene, β-carotene,
ascorbic acid, total and inverted sugar, sucrose, dry matter soluble
solids in fresh tomato matter, also were determined fruit skin and
flesh firmness, color indexes (CIE L*a*b*) and calculated hue angle
(h°) with chroma (C).
Abstract: Most buildings have been using anchor bolts
commonly for installing outdoor advertising structures. Anchor bolts
of common carbon steel are widely used and often installed
indiscriminately by inadequate installation standards. In the area
where strong winds frequently blow, falling accidents of outdoor
advertising structures can occur and cause a serious disaster, which is
very dangerous and to be prevented. In this regard, the development of
high-performance anchor bolts is urgently required. In the present
study, 25Cr-8Ni-1.5Si-1Mn-0.4C alloy was produced by traditional
vacuum induction melting (VIM) for the application of anchor bolt.
The alloy composition is revealed as a duplex microstructure from
thermodynamic phase analysis by FactSage® and confirmed by
metallographic experiment. Addition of Nitrogen to the alloy was
found to reduce the ferritic phase domain and significantly increase the
hardness and the tensile strength. Microstructure observation revealed
mixed structure of austenite and ferrite with fine carbide distributed
along the grain and phase boundaries.
Abstract: Continuous innovation is becoming a necessity if
firms want to stay competitive. Different factors influence the rate of
innovation in a firm, among which corporate culture has often been
recognized among the most important factors. In this paper we argue
that the development of corporate culture that will support and foster
innovation must be accompanied with an appropriate reward system.
A research conducted among Croatian firms showed that a
statistically significant relationship exists among corporate culture
that supports innovations and reward system features.
Abstract: This paper investigates the effect of International
Financial Reporting Standards (IFRS) adoption on the frequency of
earnings managements towards small positive profits. We focus on
two emerging markets IFRS adopters: South Africa and Turkey.
We tested our logistic regression using appropriate panelestimation
techniques over a sample of 330 South African and 210
Turkish firm-year observations over the period 2002-2008. Our
results document that mandatory adoption of IFRS is not associated
with a reduction in earnings management towards small positive
profits in emerging markets. These results contradict most of the
previous findings of the studies conducted in developed countries.
Based on the legal system factor, we compare the intensity of
earnings management between a code law country (Turkey) and a
common law country (South Africa) over the pre and post-adoption
periods. Our findings show that the frequency of such earnings
management practice increases significantly for the code law
country.
Abstract: Product Lead Time (PLT) is the period of time from
receiving a customer's order to delivering the final product. PLT is an
indicator of the manufacturing controllability, efficiency and
performance. Due to the explosion in the rate of technological
innovations and the rapid changes in the nature of manufacturing
processes, manufacturing firms can bring the new products to market
quicker only if they can reduce their PLT and speed up the rate at
which they can design, plan, control, and manufacture. Although
there is a substantial body of research on manufacturing relating to
cost and quality issues, there is no much specific research conducted
in relation to the formulation of PLT, despite its significance and
importance. This paper analyzes and formulates PLT which can be
used as a guideline for achieving the shorter PLT. Further more this
paper identifies the causes of delay and factors that contributes to the
increased product lead-time.
Abstract: In this study, Li4SiO4 powder was successfully
synthesized via sol gel method followed by drying at 150oC. Lithium
oxide, Li2O and silicon oxide, SiO2 were used as the starting
materials with citric acid as the chelating agent. The obtained powder
was then sintered at various temperatures. Crystallographic phase
analysis, morphology and ionic conductivity were investigated
systematically employing X-ray diffraction, Fourier Transform
Infrared, Scanning Electron Microscopy and AC impedance
spectroscopy. XRD result showed the formation of pure monoclinic
Li4SiO4 crystal structure with lattice parameters a = 5.140 Å, b =
6.094 Å, c = 5.293 Å, β = 90o in the sample sintered at 750oC. This
observation was confirmed by FTIR analysis. The bulk conductivity
of this sample at room temperature was 3.35 × 10-6 S cm-1 and the
highest bulk conductivity of 1.16 × 10-4 S cm-1 was obtained at
100°C. The results indicated that, the Li4SiO4 compound has
potential to be used as host for LISICON structured solid electrolyte
for low temperature application.
Abstract: This research aimed to find out the determining
factors for ISO 14001 EMS implementation among SMEs in
Malaysia from the Resource based view. A cross-sectional approach
using survey was conducted. A research model been proposed which
comprises of ISO 14001 EMS implementation as the criterion
variable while physical capital resources (i.e. environmental
performance tracking and organizational infrastructures), human
capital resources (i.e. top management commitment and support,
training and education, employee empowerment and teamwork) and
organizational capital resources (i.e. recognition and reward,
organizational culture and organizational communication) as the
explanatory variables. The research findings show that only
environmental performance tracking, top management commitment
and support and organizational culture are found to be positively and
significantly associated with ISO 14001 EMS implementation. It is
expected that this research will shed new knowledge and provide a
base for future studies about the role played by firm-s internal
resources.
Abstract: The ability of the brain to organize information and generate the functional structures we use to act, think and communicate, is a common and easily observable natural phenomenon. In object-oriented analysis, these structures are represented by objects. Objects have been extensively studied and documented, but the process that creates them is not understood. In this work, a new class of discrete, deterministic, dissipative, host-guest dynamical systems is introduced. The new systems have extraordinary self-organizing properties. They can host information representing other physical systems and generate the same functional structures as the brain does. A simple mathematical model is proposed. The new systems are easy to simulate by computer, and measurements needed to confirm the assumptions are abundant and readily available. Experimental results presented here confirm the findings. Applications are many, but among the most immediate are object-oriented engineering, image and voice recognition, search engines, and Neuroscience.
Abstract: Electro Chemical Discharge Machining (ECDM) is an
emerging hybrid machining process used in precision machining of hard and brittle non-conducting materials. The present paper gives a
critical review on materials machined by ECDM under the prevailing machining conditions; capability indicators of the process are
reported. Some results obtained while performing experiments in micro-channeling on soda lime glass using ECDM are also presented. In these experiments, Tool Wear (TW) and Material Removal (MR)
were studied using design of experiments and L–4 orthogonal array. Experimental results showed that the applied voltage was the most influencing parameter in both MR and TW studies. Field
emission scanning electron microscopy (FESEM) results obtained on the microchannels confirmed the presence of micro-cracks, primarily responsible for MR. Chemical etching was also seen along the edges.
The Energy dispersive spectroscopy (EDS) results were used to detect the elements present in the debris and specimens.
Abstract: This study examines perception of environmental
approach in small and medium-sized enterprises (SMEs) – the
process by which firms integrate environmental concern into
business. Based on a review of the literature, the paper synthesizes
focus on environmental issues with the reflection in a case study in
the Czech Republic. Two themes of corporate environmentalism are
discussed – corporate environmental orientation and corporate
stances toward environmental concerns. It provides theoretical
material on greening organizational culture that is helpful in
understanding the response of contemporary business to
environmental problems. We integrate theoretical predictions with
empirical findings confronted with reality. Scales to measure these
themes are tested in a survey of managers in 229 Czech firms. We
used the process of in-depth questioning. The research question was
derived and answered in the context of the corresponding literature
and conducted research. A case study showed us that environmental
approach is variety different (depending on the size of the firm) in
SMEs sector. The results of the empirical mapping demonstrate
Czech company’s approach to environment and define the problem
areas and pinpoint the main limitation in the expansion of
environmental aspects. We contribute to the debate for recognition of
the particular role of environmental issues in business reality.
Abstract: This paper presents a NDT by infrared thermography with excitation CO2 Laser, wavelength of 10.6 μm. This excitation is the controllable heating beam, confirmed by a preliminary test on a wooden plate 1.2 m x 0.9 m x 1 cm. As the first practice, this method is applied to detecting the defect in CFRP heated by the Laser 300 W during 40 s. Two samples 40 cm x 40 cm x 4.5 cm are prepared, one with defect, another one without defect. The laser beam passes through the lens of a deviation device, and heats the samples placed at a determinate position and area. As a result, the absence of adhesive can be detected. This method displays prominently its application as NDT with the composite materials. This work gives a good perspective to characterize the laser beam, which is very useful for the next detection campaigns.
Abstract: In this paper, a new approach for design of a fully
differential second order current mode continuous-time sigma-delta
modulator is presented. For circuit implementation, square root
domain (SRD) translinear loop based on floating-gate MOS
transistors that operate in saturation region is employed. The
modulator features, low supply voltage, low power consumption
(8mW) and high dynamic range (55dB). Simulation results confirm
that this design is suitable for data converters.
Abstract: Nowadays, butyl acetate, a pineapple flavor has been applied widely in food, beverage, cosmetic and pharmaceutical industries. In this study, Butyl acetate, a flavor ester was successfully synthesized via green synthesis of enzymatic reaction route. Commercial immobilized lipase from Rhizomucor miehei (Lipozyme RMIM) was used as biocatalyst in the esterification reaction between acetic acid and butanol. Various reaction parameters such as reaction time (RT), temperature (T) and amount of enzyme (E) were chosen to optimize the reaction synthesis in solvent-free system. The optimum condition to produce butyl acetate was at reaction time (RT), 18 hours; temperature (T), 37°C and amount of enzyme, 25 % (w/w of total substrate). Analysis of yield showed that at optimum condition, >78 % of butyl acetate was produced. The product was confirmed as butyl acetate from FTIR analysis whereby the presence of an ester group was observed at wavenumber of 1742 cm-1.