Application of Activity-Based Costing Management System by Key Success Paths to Promote the Competitive Advantages and Operation Performance

Highly developed technology and highly competitive global market highlight the important role of competitive advantages and operation performances in sustainable company operation. Activity-Based Costing (ABC) provides accurate operation cost and operation performance information. Rich literatures provide relevant research with cases study on Activity-Based Costing application, but the research on cause relationship between key success factors and its specific outcome, such as profitability or share market are few. These relationships provide the ways to handle the key success factors to achieve the specific outcomes for ensuring to promote the competitive advantages and operation performances. The main purposes of this research are exploring the key success paths by Key Success Paths approach which will lead the ways to apply Activity-Base Costing. The Key Success Paths is the innovative method which is exploring the cause relationships and explaining what are the effects of key success factors to specific outcomes of Activity-Based Costing implementation. The cause relationships between key success factors and successful specific outcomes are Key Success Paths (KSPs). KSPs are the guidelines to lead the cost management strategies to achieve the goals of competitive advantages and operation performances. The research findings indicate that good management system design may affect the well outcomes of Activity-Based Costing application and achieve to outstanding competitive advantage, operating performance and profitability as well by KSPs exploration.

Effect of Composite Material on Damping Capacity Improvement of Cutting Tool in Machining Operation Using Taguchi Approach

Chatter vibrations, occurring during cutting process, cause vibration between the cutting tool and workpiece, which deteriorates surface roughness and reduces tool life. The purpose of this study is to investigate the influence of cutting parameters and tool construction on surface roughness and vibration in turning of aluminum alloy AA2024. A new design of cutting tool is proposed, which is filled up with epoxy granite in order to improve damping capacity of the tool. Experiments were performed at the lathe using carbide cutting insert coated with TiC and two different cutting tools made of AISI 5140 steel. Taguchi L9 orthogonal array was applied to design of experiment and to optimize cutting conditions. By the help of signal-to-noise ratio and analysis of variance the optimal cutting condition and the effect of the cutting parameters on surface roughness and vibration were determined. Effectiveness of Taguchi method was verified by confirmation test. It was revealed that new cutting tool with epoxy granite has reduced vibration and surface roughness due to high damping properties of epoxy granite in toolholder.

The Sequential Estimation of the Seismoacoustic Source Energy in C-OTDR Monitoring Systems

The practical efficient approach is suggested for estimation of the seismoacoustic sources energy in C-OTDR monitoring systems. This approach is represents the sequential plan for confidence estimation both the seismoacoustic sources energy, as well the absorption coefficient of the soil. The sequential plan delivers the non-asymptotic guaranteed accuracy of obtained estimates in the form of non-asymptotic confidence regions with prescribed sizes. These confidence regions are valid for a finite sample size when the distributions of the observations are unknown. Thus, suggested estimates are non-asymptotic and nonparametric, and also these estimates guarantee the prescribed estimation accuracy in form of prior prescribed size of confidence regions, and prescribed confidence coefficient value.

Thermal Method for Testing Small Chemisorbents Samples on the Base of Potassium Superoxide

The increase of technogenic and natural accidents, accompanied by air pollution, for example, by combustion products, leads to the necessity of respiratory protection. This work is devoted to the development of a calorimetric method and a device which allows investigating quickly the kinetics of carbon dioxide sorption by chemisorbents on the base of potassium superoxide in order to assess the protective properties of respiratory protective closed circuit apparatus. The features of the traditional approach for determining the sorption properties in a thin layer of chemisorbent are described, as well as methods and devices, which can be used for the sorption kinetics study. The authors developed an approach (as opposed to the traditional approach) based on the power measurement of internal heat sources in the chemisorbent layer. The emergence of the heat sources is a result of exothermic reaction of carbon dioxide sorption. This approach eliminates the necessity of chemical analysis of samples and can significantly reduce the time and material expenses during chemisorbents testing. Error of determining the volume fraction of adsorbed carbon dioxide by the developed method does not exceed 12%. Taking into account the efficiency of the method, we consider that it is a good alternative to traditional methods of chemical analysis under the assessment of the protection sorbents quality.

Courtyard Evolution in Contemporary Sustainable Living

The paper will focus on the strategic development deriving from the evolution of the traditional courtyard spatial organization towards a new, contemporary sustainable way of living. New sustainable approaches that engulf the social issues, the notion of place, the understanding of weather architecture blended together with the bioclimatic behavior will be seen through a series of experimental case studies in the island of Cyprus, inspired and originated from its traditional wisdom, ranging from small scale of living to urban interventions. Weather and nature will be seen as co-architectural authors with architects. Furthermore, the building will be seen not as an object but rather as a vessel of human activities. This will further enhance the notion of merging the material and immaterial, the built and unbuilt, subject-human, and the object-building. This eventually will enable to generate the discussion of the understanding of the building in relation to the place and its inhabitants, where the human topography is more important than the material topography. The specificities of the divided island and the dealing with sites that are in vicinity with the diving Green Line will further trigger explorations dealing with the regeneration issues and the social sustainability offering unprecedented opportunities for innovative sustainable ways of living. Opening up a discourse with premises of weather-nature, materialimmaterial, human-material topographies in relation to the contested sites of the borders will lead us to develop innovative strategies for a profound, both technical and social sustainability, which fruitfully yields to innovative living built environments, responding to the ever changing environmental and social needs. As a starting point, a case study in Kaimakli in Nicosia, a refurbishment with an extension of a traditional house, already engulfs all the traditional/ vernacular wisdom of the bioclimatic architecture. The project focusses on the direct and quite obvious bioclimatic features such as south orientation and cross ventilation. Furthermore, it tries to reinvent the adaptation of these parameters in order to turn the whole house to a contemporary living environment. In order to succeed this, evolutions of traditional architectural elements and spatial conditions are integrated in a way that does not only respond to some certain weather conditions, but they integrate and blend the weather within the built environment. A series of innovations aiming at maximum flexibility is proposed. The house can finally be transformed into a winter enclosure, while for the most part of the year it turns into a ‘camping’ living environment. Parallel to experimental interventions in existing traditional units, we will proceed examining the implementation of the same developed methodology in designing living units and complexes. Malleable courtyard organizations that attempt to blend the traditional wisdom with the contemporary needs for living, the weather and nature with the built environment will be seen tested in both horizontal and vertical developments. Social activities are seen as directly affected and forged by the weather conditions thus generating a new social identity of people where people are directly involved and interacting with the weather. The human actions and interaction with the built, material environment in order to respond to weather will be seen as the result of balancing the social with the technological sustainability, the immaterial, and the material aspects of the living environment.

A Methodology for Investigating Public Opinion Using Multilevel Text Analysis

Recently, many users have begun to frequently share their opinions on diverse issues using various social media. Therefore, numerous governments have attempted to establish or improve national policies according to the public opinions captured from various social media. In this paper, we indicate several limitations of the traditional approaches to analyze public opinion on science and technology and provide an alternative methodology to overcome these limitations. First, we distinguish between the science and technology analysis phase and the social issue analysis phase to reflect the fact that public opinion can be formed only when a certain science and technology is applied to a specific social issue. Next, we successively apply a start list and a stop list to acquire clarified and interesting results. Finally, to identify the most appropriate documents that fit with a given subject, we develop a new logical filter concept that consists of not only mere keywords but also a logical relationship among the keywords. This study then analyzes the possibilities for the practical use of the proposed methodology thorough its application to discover core issues and public opinions from 1,700,886 documents comprising SNS, blogs, news, and discussions.

Tourism and Urban Planning for Intermediate Cities: An Empirical Approach toward Cultural Heritage Conservation in Damavand, Iran

Intermediate cities which also called medium size cities have an important role in the process of globalization. It is argued that, in some cases this type of cities may be depopulated or in otherwise may be transformed as the periphery of metropolitans, so that the personal identity of the city and its local cultural heritage could suffer from its neighbor metropolitan. Over the last decades, the role of tourism in the development process and the cultural heritage has increased. The impact of tourism on socioeconomic growth makes motivation for the study of tourism development in regional and urban planning process. There are evidences that tourism has a positive impact in local development and makes economic motivations for cultural heritage protection. In this study, by considering the role of tourism in local development, especially by its economic and socio-cultural impacts, it is tried to introduce a strategy for tourism development through a method of urban planning for intermediate cities called as Base plan. Damavand is an intermediate city located in Tehran province, Iran with a high potential in tourism by its local specific characteristic like social structure, antiquities and natural attractions. It’s selected as a suitable case study for intended strategy which is a combination of urban planning and tourism development methods. Focusing on recognition of the historical and cultural heritage of Damavand, in this paper through “base plan methodology” a strategy of urban planning toward tourism development is prepared in order to make tourism development as a support for cultural heritage of this city.

Student Attitude towards Entrepreneurship: A South African and Dutch Comparison

Unemployment among the youth is a significant problem in South Africa. Large corporations and the public sector simply cannot create enough jobs. Too many youths in South Africa currently do not consider entrepreneurship as an option in order to become independent. Unlike the youth of the Netherlands, South African youth prefer to find employment in the public or private sector. The Netherlands has a much lower unemployment rate than South Africa and the Dutch are generally very entrepreneurial. From early on, entrepreneurship is considered a desirable career option in the Netherlands. The purpose of this study was to determine whether there is a difference in the perceptions of some Dutch and South African students in terms of unemployment and entrepreneurship. Questionnaires were distributed to students at the North West University's Vaal Triangle campus in Vanderbijlpark in Gauteng, South Africa and the Technical University of Delft in the Netherlands. A descriptive statistical analysis approach was followed and the means for the independent questions were calculated. The results demonstrate that the Dutch students are not as concerned about unemployment after completion of their studies as this is not as significant a problem as it is in South Africa. Both groups had positive responses towards the posed questions, but the South African group felt more strongly about the issues. Both groups of students felt that there was a need for more practical entrepreneurship training. The South African education system should focus on practical entrepreneurship training from a young age.

Determination of the Economic Planning Depth for Assembly Process Planning

In order to be competitive, companies have to reduce their production costs while meeting increasing quality requirements. Therefore, companies try to plan their assembly processes as detailed as possible. However, increasing product individualization leading to a higher number of variants, smaller batch sizes and shorter product life cycles raise the question to what extent the effort of detailed planning is still justified. An important approach in this field of research is the concept of determining the economic planning depth for assembly process planning based on production specific influencing factors. In this paper first solution hypotheses as well as a first draft of the resulting method will be presented.

Ontology for Semantic Enrichment of Radio Frequency Identification Systems

Radio Frequency Identification (RFID) has become a key technology in the emerging concept of Internet of Things (IoT). Naturally, business applications would require the deployment of various RFID systems developed by different vendors that use different data formats and structures. This heterogeneity poses a challenge in developing real-life IoT systems with RFID, as integration is becoming very complex and challenging. Semantic integration is a key approach to deal with this challenge. To do so, ontology for RFID systems need to be developed in order to annotated semantically RFID systems, and hence, facilitate their integration. Accordingly, in this paper, we propose ontology for RFID systems. The proposed ontology can be used to semantically enrich RFID systems, and hence, improve their usage and reasoning.

Pose-Dependency of Machine Tool Structures: Appearance, Consequences, and Challenges for Lightweight Large-Scale Machines

Large-scale machine tools for the manufacturing of large work pieces, e.g. blades, casings or gears for wind turbines, feature pose-dependent dynamic behavior. Small structural damping coefficients lead to long decay times for structural vibrations that have negative impacts on the production process. Typically, these vibrations are handled by increasing the stiffness of the structure by adding mass. This is counterproductive to the needs of sustainable manufacturing as it leads to higher resource consumption both in material and in energy. Recent research activities have led to higher resource efficiency by radical mass reduction that is based on controlintegrated active vibration avoidance and damping methods. These control methods depend on information describing the dynamic behavior of the controlled machine tools in order to tune the avoidance or reduction method parameters according to the current state of the machine. This paper presents the appearance, consequences and challenges of the pose-dependent dynamic behavior of lightweight large-scale machine tool structures in production. It starts with the theoretical introduction of the challenges of lightweight machine tool structures resulting from reduced stiffness. The statement of the pose-dependent dynamic behavior is corroborated by the results of the experimental modal analysis of a lightweight test structure. Afterwards, the consequences of the pose-dependent dynamic behavior of lightweight machine tool structures for the use of active control and vibration reduction methods are explained. Based on the state of the art of pose-dependent dynamic machine tool models and the modal investigation of an FE-model of the lightweight test structure, the criteria for a pose-dependent model for use in vibration reduction are derived. The description of the approach for a general posedependent model of the dynamic behavior of large lightweight machine tools that provides the necessary input to the aforementioned vibration avoidance and reduction methods to properly tackle machine vibrations is the outlook of the paper.

Developing Leadership and Teamwork Skills of Pre-Service Teacher through Learning Camp

This study aimed to 1) develop pre-service teachers’ leadership skills through camp-based learning, and 2) develop preservice teachers’ teamwork skills through camp-based learning. An applied research methodology was used. The target group was derived from a purposive selection. It involved 32 fourth-year students in Early Childhood Education Program enrolling a course entitled Seminar in Early Childhood Education provided during second semester of academic year 2013. The treatment was camp-based learning activities which applied a PDCA process including four stages: 1) plan, 2) do, 3) check, and 4) act. Research instruments were a learning camp program, a camp-based learning management plan, a 5-level assessment form for leadership skills and a 5-level assessment form for assessing teamwork skills. Data were analyzed using descriptive statistics. Results were: 1) pre-service teachers’ leadership skills yielded the before treatment average score at x= 3.4, S.D.=0.6 2and the after-treatment average score at x 4.29 , S.D.=0.66 pre-service teachers’ teamwork skills yielded the before-treatment average score at x=3.31, S.D.=0.60 and the after-treatment average score at x=4.42, S.D.=0.66 Both differences were statistically significant at the .05 level. Thus, the pre-service teachers’ leadership and teamwork skills were significantly improved through the camp-based learning approach.

Owner/Managers’ External Financing Used and Preference towards Islamic Banking

Economic development and growth are significantly linked to the consistent and sustainable sector of small and medium enterprises (SMEs). Banks are the frontrunners in financing and advising SMEs. The main objective of the study is to assess the tendency of SMEs to use the Islamic bank. Model was developed using quantitative method with a hypothetical-deductive testing approach. Model (N = 364) used primary data on the tendency of SMEs to use Islamic banks gathered from questionnaire. It is found by Mann-Whitney test that the tendency to use Islamic bank varies between those firms which consider formal financing with the ones relying on informal financing with the latter tends more to use Islamic bank. This study can serve academic researchers, policy makers, and developing countries as a model of SMEs’ desirability to Islamic banking.

Cooperative Sensing for Wireless Sensor Networks

Wireless Sensor Networks (WSNs), which sense environmental data with battery-powered nodes, require multi-hop communication. This power-demanding task adds an extra workload that is unfairly distributed across the network. As a result, nodes run out of battery at different times: this requires an impractical individual node maintenance scheme. Therefore we investigate a new Cooperative Sensing approach that extends the WSN operational life and allows a more practical network maintenance scheme (where all nodes deplete their batteries almost at the same time). We propose a novel cooperative algorithm that derives a piecewise representation of the sensed signal while controlling approximation accuracy. Simulations show that our algorithm increases WSN operational life and spreads communication workload evenly. Results convey a counterintuitive conclusion: distributing workload fairly amongst nodes may not decrease the network power consumption and yet extend the WSN operational life. This is achieved as our cooperative approach decreases the workload of the most burdened cluster in the network.

Air Flows along Perforated Metal Plates with the Heat Transfer

The objective of the paper is a numerical study of heat transfer between perforated metal plates and the surrounding air flows. Different perforation structures can nowadays be found in various industrial products. Besides improving the mechanical properties, the perforations can intensify the heat transfer as well. The heat transfer coefficient depends on a wide range of parameters such as type of perforation, size, shape, flow properties of the surrounding air etc. The paper was focused on three different perforation structures which have been investigated from the point of the view of the production in the previous studies. To determine the heat coefficients and the Nusselt numbers, the numerical simulation approach was adopted. The calculations were performed using the OpenFOAM software. The three-dimensional, unstable, turbulent and incompressible air flow around the perforated surface metal plate was considered.

FWM Aware Fuzzy Dynamic Routing and Wavelength Assignment in Transparent Optical Networks

In this paper, a novel fuzzy approach is developed while solving the Dynamic Routing and Wavelength Assignment (DRWA) problem in optical networks with Wavelength Division Multiplexing (WDM). In this work, the effect of nonlinear and linear impairments such as Four Wave Mixing (FWM) and amplifier spontaneous emission (ASE) noise are incorporated respectively. The novel algorithm incorporates fuzzy logic controller (FLC) to reduce the effect of FWM noise and ASE noise on a requested lightpath referred in this work as FWM aware fuzzy dynamic routing and wavelength assignment algorithm. The FWM crosstalk products and the static FWM noise power per link are pre computed in order to reduce the set up time of a requested lightpath, and stored in an offline database. These are retrieved during the setting up of a lightpath and evaluated online taking the dynamic parameters like cost of the links into consideration.

Service Blueprint for Improving Clinical Guideline Adherence via Mobile Health Technology

Background: To improve the delivery of paediatric healthcare in low resource settings, Community Health Workers (CHW) have been provided with a paper-based set of protocols known as Community Case Management (CCM). Yet research has shown that CHW adherence to CCM guidelines is poor, ultimately impacting health service delivery. Digitising the CCM guidelines via mobile technology is argued in extant literature to improve CHW adherence. However, little research exist which outlines how (a) this process can be digitised and (b) adherence could be improved as a result. Aim: To explore how an electronic mobile version of CCM (eCCM) can overcome issues associated with the paper-based CCM protocol (inadequate adherence to guidelines) vis-à-vis service blueprinting. This service blueprint will outline how (a) the CCM process can be digitised using mobile Clinical Decision Support Systems software to support clinical decision-making and (b) adherence can be improved as a result. Method: Development of a single service blueprint for a standalone application which visually depicts the service processes (eCCM) when supporting the CHWs, using an application known as Supporting LIFE (SL eCCM app) as an exemplar. Results: A service blueprint is developed which illustrates how the SL eCCM app can be utilised by CHWs to assist with the delivery of healthcare services to children. Leveraging smartphone technologies can (a) provide CHWs with just-in-time data to assist with their decision making at the point-of-care and (b) improve CHW adherence to CCM guidelines. Conclusions: The development of the eCCM opens up opportunities for the CHWs to leverage the inherent benefit of mobile devices to assist them with health service delivery in rural settings. To ensure that benefits are achieved, it is imperative to comprehend the functionality and form of the eCCM service process. By creating such a service blueprint for an eCCM approach, CHWs are provided with a clear picture regarding the role of the eCCM solution, often resulting in buy-in from the end-users.

Reliability Based Optimal Design of Laterally Loaded Pile with Limited Residual Strain Energy Capacity

In this study, a general approach to the reliability based limit analysis of laterally loaded piles is presented. In engineering practice the uncertainties play a very important role. The aim of this study is to evaluate the lateral load capacity of free-head and fixed-head long pile when plastic limit analysis is considered. In addition to the plastic limit analysis to control the plastic behaviour of the structure, uncertain bound on the complementary strain energy of the residual forces is also applied. This bound has significant effect for the load parameter. The solution to reliability-based problems is obtained by a computer program which is governed by the reliability index calculation.

Quality Approaches for Mass-Produced Fashion: A Study in Malaysian Garment Manufacturing

The garment manufacturing industry involves sequential processes that are subjected to uncontrollable variations. The industry depends on the skill of labour in handling the varieties of fabrics and accessories, machines, as well as complicated sewing operation. Due to these reasons, garment manufacturers have created systems to monitor and to control the quality of the products on a regular basis by conducting quality approaches to minimize variation. With that, the aim of this research has been to ascertain the quality approaches deployed by Malaysian garment manufacturers in three key areas - quality systems and tools; quality control and types of inspection; as well as sampling procedures chosen for garment inspection. Besides, the focus of this research was to distinguish the quality approaches adopted by companies that supplied finished garments to both domestic and international markets. Feedback from each company representative has been obtained via online survey, which comprised of five sections and 44 questions on the organizational profile and the quality approaches employed in the garment industry. As a result, the response rate was 31%. The results revealed that almost all companies have established their own mechanism of process control by conducting a series of quality inspections for daily production, either it was formally set up or otherwise. In addition, quality inspection has been the predominant quality control activity in the garment manufacturing, while the level of complexity of these activities was substantially dictated by the customers. Moreover, AQL-based sampling was utilized by companies dealing with exports, whilst almost all the companies that only concentrated on the domestic market were comfortable using their own sampling procedures for garment inspection. Hence, this research has provided insights into the implementation of a number of quality approaches that were perceived as important and useful in the garment manufacturing sector, which is truly labour-intensive.

Ecoliteracy and Pedagogical Praxis in the Multidisciplinary University Greenhouse toward the Food Security Strengthening

One of the challenges that higher education faces is to find how to approach the sustainability in an inclusive way to the student within all the different academic areas, how to move the sustainable development from the abstract field to the operational field. This research comes from the ecoliteracy and the pedagogical praxis as tools for rebuilding the teaching processes inside of universities. The purpose is to determine and describe which are the factors involved in the process of learning particularly in the Greenhouse-School Siembra UV. In the Greenhouse-School Siembra UV, of the University of Veracruz, are cultivated vegetables, medicinal plants and small cornfields under the usage of eco-technologies such as hydroponics, Wickingbed and Hugelkultur, which main purpose is the saving of space, labor and natural resources, as well as function as agricultural production alternatives in the urban and periurban zones. The sample was formed with students from different academic areas and who are actively involved in the greenhouse, as well as institutes from the University of Veracruz and governmental and nongovernmental departments. This project comes from a pedagogic praxis approach, from filling the needs that the different professional profiles of the university students have. All this with the purpose of generate a pragmatic dialogue with the sustainability. It also comes from the necessity to understand the factors that intervene in the students’ praxis. In this manner is how the students are the fundamental unit in the sphere of sustainability. As a result, it is observed that those University of Veracruz students who are involved in the Greenhouse-school, Siembra UV, have enriched in different levels the sense of urban and periurban agriculture because of the diverse academic approaches they have and the interaction between them. It is concluded that the ecotechnologies act as fundamental tools for ecoliteracy in society, where it is strengthen the nutritional and food security from a sustainable development approach.