A smart knowledge deployment method for the conceptual design of low-carbon products

As the consciousness of the global environment and sustainability has increased, low-carbon products have played a vital role in the transformation to a circular economy. Advanced smart design technology has enabled product designers to fulfill customer requirements by offering tailor-made functions and low-carbon solutions. However, although the existing approaches used in the conceptual design process can help in functional reasoning, knowledge modelling, and scheme evaluation, the smart reuse of knowledge, such as in design model improvement and concept scheme iteration for lower carbon emission, the corresponding process evaluation concerning carbon footprint has not been given sufficient attention. To resolve this, in this work, a smart knowledge deployment method is proposed for reasoning, configuring, and optimizing the conceptual scheme (CS) based on carbon emission evaluation and interaction. First, to match discretized knowledge, sub-function requirements after function decomposition are mapped with granular clustered knowledge into a matrix based on a requirement function knowledge deployment (RFKD) model. Second, the derived candidate concept schemes (CCSs) are selected in three steps: conflict-based primaries, configuration, and carbon footprint ranking. Finally, the initial conceptual scheme (ICS) with the lowest carbon emission is used as input for the interactive genetic algorithm (IGA) to better capture a comprehensive set of user feedback on potential candidate schemes through interactions. Accordingly, improvements are completed as intended. The prototype design and an experimental study of a brand-new friction-wear testing machine are conducted. The results suggest that the proposed approach could effectively reduce the carbon emissions of products obtained through CS and improve the convergence of the schemes produced via genetic operation

Integração de ferramentas Lean, Eco e TRIZ e seu contributo para a sustentabilidade

Trabalho final de mestrado para obtenção do grau de Mestre em Engenharia da Qualidade e do AmbienteQuestões relacionadas com sustentabilidade têm vindo a ser uma preocupação ao longo das últimas décadas merecendo mais atenção por parte de todos os que pretendem reforçar as suas atenções sobre esta temática. Atualmente, a utilização de recursos e meios que permitam garantir essa sustentabilidade apresentam-se como um grande fator a ter em conta na conceção e apresentação de novos produtos, processos, projetos e melhorias de métodos de trabalho pois são de grande importância no que diz respeito aos problemas ambientais que se colocam diariamente e representam um papel preponderante no crescimento económico global. O objetivo do presente Trabalho Final de Mestrado consistiu no estudo de ferramentas Lean, Eco e TRIZ e o seu contributo para a sustentabilidade. Numa fase inicial fez-se um levantamento documental do que foi desenvolvido nos últimos anos no que toca a utilização das principais ferramentas utilizadas no TRIZ e o seu cruzamento e adaptação ao design sustentável de produtos e processos juntamente com a metodologia Lean e Eco design, que assenta na preocupação de desenvolver produtos e processos com o menor impacte ambiental possível e que pode auxiliar a reverter os problemas ambientais que são hoje colocados. A metodologia TRIZ tem vindo a ser avaliada como um potencial a ser usado no desenvolvimento e uso de produtos e processos ambientalmente sustentáveis. E, da mesma forma, a metodologia Lean apoia-se na utilização de técnicas que se concentram na eliminação da ineficiência e de processos de desperdício, evitando a produção de resíduos e assegurado que apenas se produz o que é necessário, quando necessário. Foram identificadas oportunidades para a utilização dessas mesmas ferramentas e através de um estudo de caso num laboratório de formação de analistas químicos aplicaram-se ferramentas tendo por base as metodologias exploradas. Estas podem ser adaptadas e ter um contributo valioso na criação de um ambiente de trabalho mais sustentável. Este trabalho serve de contributo para analistas químicos, engenheiros, designers e todos os profissionais que se interessem pelo desenvolvimento de processos, produtos, e métodos de trabalho que tenham como base a sua preocupação com a sustentabilidade.Issues related to sustainability have been a concern over the last decades deserving more attention on the part of all those who want to reinforce their attention on this theme. Currently, the use of resources and means to guarantee this sustainability are a big factor to be taken into account in the design and presentation of new products, processes, projects and improvements in working methods, since they are of great importance in regard to the environmental problems that arise daily and play a preponderant role in global economic growth. The objective of the present Final Master's Work consisted in the study of Lean, Eco and TRIZ tools and their contribution to sustainability. In an initial phase, a documentary survey was carried out of what was developed in recent years regarding the use of the main tools used in TRIZ and its cross-referencing and adaptation to the sustainable design of products and processes together with the Lean and Eco design, which is based on the concern to develop products and processes with the lowest possible environmental impact and that can help to revert the environmental problems that are currently posed. The TRIZ methodology has been evaluated as a potential to be used in the development and use of environmentally sustainable products and processes. Likewise, the Lean methodology relies on the use of techniques that focus on the elimination of inefficiency and wasteful processes, avoiding the production of waste and ensuring that only what is needed is produced when necessary. Opportunities have been identified for the use of these tools and through a case study in an analyst training laboratory the tools were applied based on the methodologies explored. These can be adapted and be a valuable contribution to the creation of a more sustainable work environment. This work serves as a contribute to chemical analysts, engineers, designers and all professionals interested in the development of processes, products and work methods based on they concern with sustainability.N/

Bankers’ Perspectives on Integrated Reporting for Value Creation: Evidence from Nigeria

This study aims to examine the opinions of Zenith bank employees on the value, content and processes as well as the challenges of Integrated Reporting () in Nigeria with the hope of highlighting recommendations to encourage organizations to adopt it. Ninety eight employees responded to our survey. Generally, the respondents agree that () has value that could lead to better reporting of corporate activities. They also identified challenges that could mitigate the value of (). It was however noted that some of the challenges could be overcome with time, given that framework exist that is being test run by a number of organizations. The study recommends that there should be awareness campaigns to sensitize organizations on the value of . This paper contributes to the extant literature by offering insights of Zenith Bank employees on

Global News Coverage on Victimization and Challenges of Roma Migrants from Romania: An Experiential Study

The issue of Roma migrants from Romania has generated debate and discussion among media experts, scholars and policy analysts across the globe. The socio-cultural implications of this issue have triggered an increase of reports and commentaries on international news television outlets across the globe. Interestingly, there have been various qualitative and quantitative studies on social mobility of migrants in Europe. However, there is paucity of research investigations on communication perspectives on the issue of victimization and challenges of Roma migrants from Romania. Thus, the need to generate empirical evidences on the rise and fall of media report on the experiences, motivations, and ambitions of Roma migrants from Romania is critical, considering the fact that the dramatic increase of Roma migrants in Western Europe is alarming. This study examined global news coverage on socio-cultural issues of Roma migrants from Romania, using Youtube videos as examples. Furthermore, this study examined the audience mindset on global news coverage of Roma migrants. The method adopted was content analysis and 12 news videos of three selected global TV outlets were analyzed; British Broadcasting Corporation (BBC), Cable News Network (CNN) and Aljazeera. The timeline adopted for the analysis was between June 2014 and March 2016 to achieve the objectives of the study. Also, four research questions were raised and adequately answered in this study. From the findings of the study, three predominant sociocultural challenges affecting the Roma migrants were identified and discussed, which are ethnic marginalization, structural poverty and racial bias. It was recommended that non-government agencies and concerned bodies should work hand-in-hand to provide structures for skill acquisition and human capital inclusion. Furthermore, the EU should reinforce its benefit systems for Migrants as well as partne

Firm Characteristics and Corporate Social Responsibility Practices in Nigerian Listed Firms: An Empirical Investigation

In recent past, Corporate Social Responsibility has been a fundamental subject of discussion in academic literatures because of its vital contribution to sustainable development. In line with this assertion, this study assessed the corporate social responsibility (CSR) performances of listed companies on the Nigerian Stock Exchange (NSE). A cross-sectional research design was adopted for the study and secondary data compiled from the annual reports of those companies were used for the analysis. The study employed multiple regression estimation technique to analyse the CSR ratings of sixteen (16) companies used as the basis of investigation. The study found that while market capitalization had a positive significant relationship with corporate social responsibility practice, period of existence on the listing of Nigerian Stock Exchange had a negative relationship. Also, the industrial goods sector had a positive significant relationship with CSR practice while the oil and gas sector had a significant negative relationship. It is therefore recommended that activist groups, NGOs and community leaders should be more dynamic to challenge organizations to do more for their communitie

Adoption of International Financial Reporting Standards and Market Performance of Listed Banks in Nigeria

Abstract. The objective of this study is to examine the effect of the adoption of IFRS on the market performance of banks in Nigeria. Secondary data were acquired from the financial statement of 15 money deposit banks listed on floor of the Nigerian Stock Exchange (NSE) while regression and paired sample test analyses were used to determine the association between the adoption of IFRS and the market performance of listed money deposit Banks in Nigeria. The study found a positive and significant relationship between the adoption of IFRS and the market performance of listed money deposit banks in Nigeria proxy by Dividend pay-out (DPO) and Dividend Yield (DY). Furthermore, the paired sample test result indicates a significant difference exists between Dividend pay-out (DPO) and the adoption of IFRS while no significant difference exists between Dividend Yield (DY) and the adoption of IFRS. Thus, the study recommends that the global adoption of International Financial Reporting Standards particularly in developing economies like Nigeria should be properly implemented and studied, so as to keep abreast with the various changes the would likely affect the market performance of the Nigerian Banking industry

Impact of Ethics on the Conduct of Professional Accountants in Nigeria

High profile corporate collapses and fraud with which accountants are said to have been associated with has given rise to the questioning of the integrity of the professional accountants. This systemic failure has brought into focus issues of long standing debate with respect to how to curb this act and regain the confidence of the public in the professional accountants and the professional accountancy bodies at large. The study examined the impact of code of ethics on the conduct of professional accountants in Nigeria. Regression Analysis, Correlation Technique and Ttest were employed in analyzing the data collected. The results revealed that the fundamental principles of ethics have a significant impact on the positive conduct of professional accountants. It further revealed that there is no difference in the various opinions of stakeholders with respect to the impact of the code of ethics. It is therefore recommended that early stage teaching of ethics in all schools and continuous improvements taking into consideration changes in time, based on the current trend should be encouraged. There should also be a program in place to effectively monitor the adherence level of accountant

International Academic Symposium of Social Science 2022

This conference proceedings gathers work and research presented at the International Academic Symposium of Social Science 2022 (IASSC2022) held on July 3, 2022, in Kota Bharu, Kelantan, Malaysia. The conference was jointly organized by the Faculty of Information Management of Universiti Teknologi MARA Kelantan Branch, Malaysia; University of Malaya, Malaysia; Universitas Pembangunan Nasional Veteran Jakarta, Indonesia; Universitas Ngudi Waluyo, Indonesia; Camarines Sur Polytechnic Colleges, Philippines; and UCSI University, Malaysia. Featuring experienced keynote speakers from Malaysia, Australia, and England, this proceeding provides an opportunity for researchers, postgraduate students, and industry practitioners to gain knowledge and understanding of advanced topics concerning digital transformations in the perspective of the social sciences and information systems, focusing on issues, challenges, impacts, and theoretical foundations. This conference proceedings will assist in shaping the future of the academy and industry by compiling state-of-the-art works and future trends in the digital transformation of the social sciences and the field of information systems. It is also considered an interactive platform that enables academicians, practitioners and students from various institutions and industries to collaborate