Risk Management and Security Practice in Customs Supply Chain: Application of Cross ABC Method to the Moroccan Customs

It is widely assumed that the case of Customs Supply Chain is classified as a complex system, due to not only the variety and large number of actors, but also their complex structural links, and the interactions between these actors, that’s why this system is subject to various types of Risks. The economic, political and social impacts of those risks are highly detrimental to countries, businesses and the public, for this reason, Risk management in the customs supply chain is becoming a crucial issue to ensure the sustainability, security and safety. The main characteristic of customs risk management approach is determining which goods and means of transport should be examined? To what extend? And where future compliance resources should be directed? The purposes of this article are, firstly to deal with the concept of customs supply chain, secondly present our risk management approach based on Cross Activity Based Costing (ABC) Method as an interactive tool to support decision making in customs risk management. Finally, analysis of case study of Moroccan customs to putting theory into practice and will thus draw together the various elements of a structured and efficient risk management approach.

Chromium Adsorption by Modified Wood

Chromium is one of the most common heavy metals which exist in very high concentrations in wastewater. The removal is very expensive due to the high cost of normal adsorbents. Lignocellulosic materials and mainly treated materials have proven to be a good solution for this problem. Adsorption tests were performed at different pH, different times and with varying concentrations. Results show that is at pH 3 that treated wood absorbs more chromium ranging from 70% (2h treatment) to almost 100% (12 h treatment) much more than untreated wood with less than 40%. Most of the adsorption is made in the first 2-3 hours for untreated and heat treated wood. Modified wood adsorbs more chromium throughout the time. For all the samples, adsorption fitted relatively well the Langmuir model with correlation coefficient ranging from 0.85 to 0.97. The results show that heat treated wood is a good adsorbent ant that this might be a good utilization for sawdust from treating companies.

Factors Affecting Weld Line Movement in Tailor Welded Blank

Tailor Welded Blanks (TWB) are utilized in automotive industries widely because of their advantage of weight and cost reduction and maintaining required strength and structural integrity. TWB consist of two or more sheet having dissimilar or similar material and thickness; welded together to form a single sheet before forming it to desired shape. Forming of the tailor welded blank is affected by ratio of thickness of blanks, ratio of their strength, etc. mainly due to in-homogeneity of material. In the present work the relative effect of these parameters on weld line movement is studied during deep drawing of TWB using FE simulation using HYPERWORKS. The simulation is validated with results from the literature. Simulations were than performed based on Taguchi orthogonal array followed by the ANOVA analysis to determine the significance of these parameters on forming of TWB.

A Comprehensive Evaluation of IGBTs Performance under Zero Current Switching

Currently, several soft switching topologies have been studied to achieve high power switching efficiency, reduced cost, improved reliability and reduced parasites. It is well known that improvement in power electronics systems always depend on advanced in power devices. The IGBT has been successfully used in a variety of switching applications such as motor drives and appliance control because of its superior characteristics. The aim of this paper is focuses on simulation and explication of the internal dynamics of IGBTs behaviour under the most popular soft switching schemas that is Zero Current Switching (ZCS) environments. The main purpose of this paper is to point out some mechanisms relating to current tail during the turn-off and examination of the response at turn-off with variation of temperature, inductance L, snubber capacitors Cs, and bus voltage in order to achieve an improved understanding of internal carrier dynamics. It is shown that the snubber capacitor, the inductance and even the temperature controls the magnitude and extent of the tail current, hence the turn-off time (switching speed of the device). Moreover, it has also been demonstrated that the ZCS switching can be utilized efficiently to improve and reduce the power losses as well as the turn-off time. Furthermore, the turn-off loss in ZCS was found to depend on the time of switching of the device.

The Study of Cost Accounting in S Company Based On TDABC

Third-party warehousing logistics has an important role in the development of external logistics. At present, the third-party logistics in our country is still a new industry, the accounting system has not yet been established, the current financial accounting system of third-party warehousing logistics is mainly in the traditional way of thinking, and only able to provide the total cost information of the entire enterprise during the accounting period, unable to reflect operating indirect cost information. In order to solve the problem of third-party logistics industry cost information distortion, improve the level of logistics cost management, the paper combines theoretical research and case analysis method to reflect cost allocation by building third-party logistics costing model using Time-Driven Activity-Based Costing(TDABC), and takes S company as an example to account and control the warehousing logistics cost.Based on the idea of “Products consume activities and activities consume resources”, TDABC put time into the main cost driver and use time-consuming equation resources assigned to cost objects. In S company, the objects focuses on three warehouse, engaged with warehousing and transportation (the second warehouse, transport point) service. These three warehouse respectively including five departments, Business Unit, Production Unit, Settlement Center, Security Department and Equipment Division, the activities in these departments are classified by in-out of storage forecast, in-out of storage or transit and safekeeping work. By computing capacity cost rate, building the time-consuming equation, the paper calculates the final operation cost so as to reveal the real cost.The numerical analysis results show that the TDABC can accurately reflect the cost allocation of service customers and reveal the spare capacity cost of resource center, verifies the feasibility and validity of TDABC in third-party logistics industry cost accounting. It inspires enterprises focus on customer relationship management and reduces idle cost to strengthen the cost management of third-party logistics enterprises.

Estimation of Bio-Kinetic Coefficients for Treatment of Brewery Wastewater

Anaerobic modeling is a useful tool to describe and simulate the condition and behaviour of anaerobic treatment units for better effluent quality and biogas generation. The present investigation deals with the anaerobic treatment of brewery wastewater with varying organic loads. The chemical oxygen demand (COD) and total suspended solids (TSS) of the influent and effluent of the bioreactor were determined at various retention times to generate data for kinetic coefficients. The bio-kinetic coefficients in the modified Stover–Kincannon kinetic and methane generation models were determined to study the performance of anaerobic digestion process. At steady-state, the determination of the kinetic coefficient (K), the endogenous decay coefficient (Kd), the maximum growth rate of microorganisms (μmax), the growth yield coefficient (Y), ultimate methane yield (Bo), maximum utilization rate constant Umax and the saturation constant (KB) in the model were calculated to be 0.046 g/g COD, 0.083 (d¯¹), 0.117 (d-¹), 0.357 g/g, 0.516 (L CH4/gCODadded), 18.51 (g/L/day) and 13.64 (g/L/day) respectively. The outcome of this study will help in simulation of anaerobic model to predict usable methane and good effluent quality during the treatment of industrial wastewater. Thus, this will protect the environment, conserve natural resources, saves time and reduce cost incur by the industries for the discharge of untreated or partially treated wastewater. It will also contribute to a sustainable long-term clean development mechanism for the optimization of the methane produced from anaerobic degradation of waste in a close system.

The Relationship between Inventory Management and Profitability: A Comparative Research on Turkish Firms Operated in Weaving Industry, Eatables Industry, Wholesale and Retail Industry

Working capital is identified as firm’s all current assets. Inventories which are one of the working capital elements are very important among current assets for firms. Because, profitability is an indicator for firms’ financial success is provided with minimum cost and optimum inventory quantity. So in this study, it is investigated as comparatively that the effect of inventory management on the profitability of Turkish firms which operated in weaving industry, eatables industry, wholesale and retail industry in between 2003 – 2012 years. Research data consist of profitability ratios and inventory turnovers ratio calculated by using balance sheets and income statements of firms which operated in Borsa Istanbul (BIST). In this research, the relationship between inventories and profitability is investigated by using SPSS-20 software with regression and correlation analysis. The results achieved from three industry departments which exist in study interpreted as comparatively. Accordingly, it is determined that there is a positive relationship between inventory management and profitability in eatables industry. However, it was founded that there is no relationship between inventory management and profitability in weaving industry and wholesale and retail industry.

Study on Connecting Method of Box Pontoons

Due to a lot of limited conditions, a large box type floating structure is inevitably constructed by connecting many pontoons. When a floating structure is made with concrete, concrete shear key with saw-teeth shape is often used to carry shear force. Match casting for the shear key and precise construction on a sea are very important for making separated two pontoons as one body but those are not easy work and may increase construction time and cost. To solve this problem, one-way shear key is studied in this paper for a connected part where there is some difference between upward and downward shear force. It has only one inclined plane and can resist shear force in one direction. Big shear force is resisted by concrete which forms an inclined plane and small shear force is resisted by steel bar. This system can reduce manufacturing cost of individual pontoon and construction time and cost for constructing a floating structure on a sea. In this paper, the feasibility study about one-way shear key system is performed by comparing with design example.

Ecotoxicological Studies of Soil Using Analytical and Biological Methods: A Review

Soil is a complex physical and biological system that provides support, water, nutrients and oxygen to the plants. Apart from these, it acts as a connecting link between inorganic, organic and living components of the ecosystem. In recent years, presence of xenobiotics, alterations in the natural soil environment, application of pesticides/inorganic fertilizers, percolation of contaminated surface water as well as leachates from landfills to subsurface strata and direct discharge of industrial wastes to the land have resulted in soil pollution which in turn has posed severe threats to human health especially in terms of causing carcinogenicity by direct DNA damage. The present review is an attempt to summarize literature on sources of soil pollution, characterization of pollutants and their consequences in different living systems.

Immobilization of Lipase Enzyme by Low Cost Material: A Statistical Approach

Immobilization of lipase enzyme produced from palm oil mill effluent (POME) by the activated carbon (AC) among the low cost support materials was optimized. The results indicated that immobilization of 94% was achieved by AC as the most suitable support material. A sequential optimization strategy based on a statistical experimental design, including one-factor-at-a-time (OFAT) method was used to determine the equilibrium time. Three components influencing lipase immobilization were optimized by the response surface methodology (RSM) based on the face-centered central composite design (FCCCD). On the statistical analysis of the results, the optimum enzyme concentration loading, agitation rate and carbon active dosage were found to be 30 U/ml, 300 rpm and 8 g/L respectively, with a maximum immobilization activity of 3732.9 U/g-AC after 2 hrs of immobilization. Analysis of variance (ANOVA) showed a high regression coefficient (R2) of 0.999, which indicated a satisfactory fit of the model with the experimental data. The parameters were statistically significant at p

Software-Defined Radio Based Channel Measurement System of Wideband HF Communication System in Low-Latitude Region

HF Communication system is one of the attractive fields among many researchers since it can be reached long-distance areas with low-cost. This long-distance communication can be achieved by exploiting the ionosphere as a transmission medium for the HF radio wave. However, due to the dynamic nature of ionosphere, the channel characteristic of HF communication has to be investigated in order to gives better performances. Many techniques to characterize HF channel are available in the literature. However, none of those techniques describe the HF channel characteristic in low-latitude regions, especially equatorial areas. Since the ionosphere around equatorial region has an ESF phenomenon, it becomes an important investigation to characterize the wideband HF Channel in low-latitude region. On the other sides, the appearance of software-defined radio attracts the interest of many researchers. Accordingly, in this paper a SDR-based channel measurement system is proposed to be used for characterizing the HF channel in low-latitude region.

Endeavor in Management Process by Executive Dashboards: The Case of the Financial Directorship in Brazilian Navy

The objective is to identify the contributions from the introduction of the computerized system deal within the Accounting Department of Brazilian Navy Financial Directorship and its possible effects on the budgetary and financial harvest of Brazilian Navy. The relevance lies in the fact that the management process is responsible for the continuous improvement of organizational performance through higher levels of quality in their activities. Improvements in organizational processes have direct effects on crops cost, quality, reliability, flexibility and speed. The method of study of this research is the case study. The choice of case study attended, among other demands, a need for greater flexibility to study processes related to a computerized system. The sources of evidence were used literature, documentary and direct observation. Direct observation was made by monitoring the implementation of the computerized system in the Division of Management Analysis. The main findings of the study point to the fact that the computerized system may contribute significantly to the standardization of information. There was improvement of internal processes in the division of management analysis, made possible the consolidation of a standard management and performance analysis that contribute to global homogeneity in the treatment of information essential to the process of decision making. This study has limitations related to the fact the search result be subject exclusively to the case studied, and it is impossible to generalize to other organs of government.

Surface Roughness Effects in Pure Sliding EHL Line Contacts with Carreau-Type Shear-Thinning Lubricants

The influence of transverse surface roughness on EHL characteristics has been investigated numerically using an extensive set of full EHL line contact simulations for shear-thinning lubricants under pure sliding condition. The shear-thinning behavior of lubricant is modeled using Carreau viscosity equation along with Doolittle-Tait equation for lubricant compressibility. The surface roughness is assumed to be sinusoidal and it is present on the stationary surface. It is found that surface roughness causes sharp pressure peaks along with reduction in central and minimum film thickness. With increasing amplitude of surface roughness, the minimum film thickness decreases much more rapidly as compared to the central film thickness.

Seawater Desalination for Production of Highly Pure Water Using a Hydrophobic PTFE Membrane and Direct Contact Membrane Distillation (DCMD)

Qatar’s primary source of fresh water is through seawater desalination. Amongst the major processes that are commercially available on the market, the most common large scale techniques are Multi-Stage Flash distillation (MSF), Multi Effect distillation (MED), and Reverse Osmosis (RO). Although commonly used, these three processes are highly expensive down to high energy input requirements and high operating costs allied with maintenance and stress induced on the systems in harsh alkaline media. Beside that cost, environmental footprint of these desalination techniques are significant; from damaging marine eco-system, to huge land use, to discharge of tons of GHG and huge carbon footprint. Other less energy consuming techniques based on membrane separation are being sought to reduce both the carbon footprint and operating costs is membrane distillation (MD). Emerged in 1960s, MD is an alternative technology for water desalination attracting more attention since 1980s. MD process involves the evaporation of a hot feed, typically below boiling point of brine at standard conditions, by creating a water vapor pressure difference across the porous, hydrophobic membrane. Main advantages of MD compared to other commercially available technologies (MSF and MED) and specially RO are reduction of membrane and module stress due to absence of trans-membrane pressure, less impact of contaminant fouling on distillate due to transfer of only water vapor, utilization of low grade or waste heat from oil and gas industries to heat up the feed up to required temperature difference across the membrane, superior water quality, and relatively lower capital and operating cost. To achieve the objective of this study, state of the art flat-sheet cross-flow DCMD bench scale unit was designed, commissioned, and tested. The objective of this study is to analyze the characteristics and morphology of the membrane suitable for DCMD through SEM imaging and contact angle measurement and to study the water quality of distillate produced by DCMD bench scale unit. Comparison with available literature data is undertaken where appropriate and laboratory data is used to compare a DCMD distillate quality with that of other desalination techniques and standards. Membrane SEM analysis showed that the PTFE membrane used for the study has contact angle of 127º with highly porous surface supported with less porous and bigger pore size PP membrane. Study on the effect of feed solution (salinity) and temperature on water quality of distillate produced from ICP and IC analysis showed that with any salinity and different feed temperature (up to 70ºC) the electric conductivity of distillate is less than 5 μS/cm with 99.99% salt rejection and proved to be feasible and effective process capable of consistently producing high quality distillate from very high feed salinity solution (i.e. 100000 mg/L TDS) even with substantial quality difference compared to other desalination methods such as RO and MSF.

A New Suburb Renovation Concept

Finnish national research project, User- and Business-oriented Suburb Renovation Concept (KLIKK), was started in January 2012 and will end in June 2014. The perspective of energy efficiency is emphasised in the project, but also it addresses what improving the energy efficiency of suburban apartment buildings means from the standpoint of architecturally valuable buildings representing different periods. The project will also test the impacts of stricter energy efficiency requirements on renovation projects. The primary goal of the project is to develop a user-oriented, industrial, economic renovation concept for suburban apartment building renovation, extension and construction of additional storeys. The concept will make it possible to change from performance- and cost-based operation to novel service- and user-oriented, site-specifically tailored renovation methods utilizing integrated order and delivery chains. The present project is collaborating with Ministry of the Environment and participating cities in developing a new type of lighter town planning model for suburban renovations and in-fill construction. To support this, the project will simultaneously develop practices for environmental impact assessment tools in renovation and suburban supplementary and in-fill construction.  

Levels of Some Antinutritional Factors in Tempeh Produced From Some Legumes and Jojobas Seeds

Three legumes i.e. soybean, kidney bean and mung bean, and jojoba seed as an oil seed were processed into tempeh, a fermented food. Changes in phytic acid, total phenols and trypsin inhibitor were monitored during the pretreatments (soaking, soaking– dehulling, washing and cooking) and fermentation with Rhizopus oligosporus. Soaking was found to reduce total phenol and trypsin inhibitor levels in soybean, kidney bean and mung bean. However, phytic acid was reduced by soaking in kidney bean and mung bean. Cooking was the most effective in reducing the activity of trypsin inhibitor. During fermentation, a slight increase in the level of trypsin inhibitor was noticed in soybean. Phytic acid and total phenols were decreased during fermentation in soybean, kidney bean but mung bean faild to form tempeh because the antifungal activity of herein a protein in mung bean, which exerts both chitinase activity and antifungal activity against a variety of fungal species. On the other hand, solid- state fermentation of jojoba seeds was not effective in reducing their content from cyanogenic glycosides (simmondsin).

Moving towards Zero Waste in a UK Local Authority Area: Challenges to the Introduction of Separate Food Waste Collections

EU and UK Government targets for minimising and recycling household waste has led the responsible authorities to research the alternatives to landfill. In the work reported here the local waste collection authority (Charnwood Borough Council) has adopted the aspirational strategy of becoming a “Zero Waste Borough” to lead the drive for public participation. The work concludes that the separate collection of food waste would be needed to meet the two regulatory standards on recycling and biologically active wastes. An analysis of a neighbouring Authority (Newcastle-Under-Lyne Borough Council (NBC), a similar sized local authority that has a successful weekly food waste collection service was undertaken. Results indicate that the main challenges for Charnwood Borough Council would be gaining householder co-operation, the extra costs of collection and organising alternative treatment. The analysis also demonstrated that there was potential offset value via anaerobic digestion for CBC to overcome these difficulties and improve its recycling performance.

Input-Output Analysis in Laptop Computer Manufacturing

The scope of this paper and the aim of proposed model were to apply monetary Input –Output (I-O) analysis to point out the importance of reusing know-how and other requirements in order to reduce the production costs in a manufacturing process for a laptop computer. I-O approach using the monetary input-output model is employed to demonstrate the impacts of different factors in a manufacturing process. A sensitivity analysis showing the correlation between these different factors is also presented. It is expected that the recommended model would have an advantageous effect in the cost minimization process.

Effects of Soybean Methyl Ester on the Performance Characteristics of Compression Ignition Engine

Depletion and hazardous gas emissions associated with fossil fuels have caused scientists and global attention to focus on the use of “alternative, eco-friendly substitutes for use in Compression Ignition Engines. In this work, biodiesel was produced by trans-esterification of soybean obtained from a Nigerian market using Sodium Hydroxide (NaOH) as a catalyst.” After the production, the physical properties (specific gravity to kinematic viscosity and net calorific value) of the Soybean-biodiesel produced and petrol diesel obtained from a filling station in Nigeria were determined, and these properties conform to conventional standards (ASTM). A cummins-6V-92TA DDEC diesel (Compression ignition, CI) engine was run on various biodiesel-petrol diesel blends (0/100, 10/90, 20/80, 30/70 and 40/60), the B20 (blend 20/80) was found to be the most satisfactory.

An Intelligent Approach for Management of Hybrid DG System

Distributed generation units (DGs) are grid-connected or stand-alone electric generation units located within the electric distribution system at or near the end user. It is generally accepted that centralized electric power plants will remain the major source of the electric power supply for the near future. DGs, however, can complement central power by providing incremental capacity to the utility grid or to an end user. This paper presents an efficient power dispatching model for hybrid wind-Solar power generation system, to satisfy some essential requirements, such as dispersed electric power demand, electric power quality and reducing generation cost and so on. In this paper, presented some elements of the main parts in the hybrid system; and then made fundamental dispatching strategies according to different situations; then pointed out four improving measures to improve genetic algorithm, such as: modify the producing way of selection probability, improve the way of crossover, protect excellent chromosomes, and change mutation range and so on. Finally, propose a technique for solving the unit's commitment for dispatching problem based on an improved genetic algorithm.