130 research outputs found

    Governance and The New Economic Order: At The Roots of Uncertainty. Managing Risks in The Service Economy

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    The Club of Rome has achieved worldwide renown, sometimes stimulated by heavy criticism, after the publication in 1972 of its report on «Limits to Growth». This was a very critical time since the high rate of growth of the economy in most of the industrialized countries after the World War II had been until then of around 6% per year. From 1973 until now, such rate of growth has declined to about 2 to 3 % per year in the average. The "scandal" of the Club of Rome consisted in the fact that doubts were expressed on the possibility of a continued, and as one would say today of a "sustainable", growth. This article summarizes another point of view: during those years, there has been a fundamental change in the way in which wealth is produced. The industrial revolution based essentially on investment in new machines, tools and products, had given way to the emergence of service functions- in all sectors of the economy - as the key factors of production. This issue is therefore essentially a view from the supply side of the economy. A series of reports were proposed through the Club of Rome to support this analysis based on over two decades of experience in the manufacturing as well as in the traditional service sector. The difficulty, which persists today, is that the classical and neo-economic analysis is still bound essentially to fundamentals linked to a reality in which the manufacturing system would be dominant. When services become determinant for the production of the wealth of nations, the very basic notion of economic value changes its connotations and the issue is at the end philosophical: value can not anymore be defined as the result of an equilibrium system where the disequilibria have to be considered as a matter of imperfect information. Such information is bound, in the service economy, to remain constantly imperfect because it involves the utilization of products and systems in time. A larger and larger part of costs in the performance of such systems in time is linked to future events where even that duration of utilization is uncertain. The value system is therefore basically dependent on the uncertainties of reality. The assumption is that the deterministic model, which is still dominant in the traditional macroeconomic analysis, has in fact given way to in deterministic systems. As a major consequence, the key economic issue today is that of understanding and managing, as fundamental problems, risks, uncertainty and vulnerability.

    Coming of age of the service economy

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    The modern service economy relies not just on the manufacture of products but on their correct functioning. This measuring of how systems work means that qualitative and non-monetarized considerations are becoming more important. The notion of risk and the management of vulnerability and uncertainty become key issues in the service economy. Consideration has now to be given to both risks which those involved can influence and also those over which there is no control. It is essential to adapt to the new service economy and see the opportunities for real economic and social growt

    Challenge of uncertainty: a dialogue

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    The natural sciences and the social sciences are more and more frequently being found to be dealing with varying degrees of uncertainty. This tends to close the gap between chem. A draft declaration for a Centre for Reflection on Uncertainty starts by saying that death is the only future certainty. All the rest is life, uncertaint

    Pengaruh Efektivitas Pengendalian Internal, Kesesuaian Kompensasi Dan Asimetri Informasi Terhadap Kecenderungan Kecurangan Akuntansi (Studi Empiris Pada Universitas Muhammadiyah Surakarta)

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    Penelitian ini bertujuan untuk menguji dan menganalisis mengenai pengaruh efektivitas pengendalian internal, kesesuaian kompensasi dan asimetri informasi terhadap kecenderungan kecurangan akuntansi. Metode pengumpulan sampel menggunakan teknik purposive sampling. Sampel yang digunakan dalam penelitian ini berjumlah 40 responden. Pengujian hipotesis dalam penelitian ini menggunakan analisis regresi berganda. Berdasarkan hasil penelitian pada model regresi diketahui beberapa hal, sebagai berikut: R2 diperoleh 0,361 yang berarti bahwa 36,1% kecenderungan kecurangan akuntansi dipengaruhi oleh efektivitas pengendalian internal, kesesuaian kompensasi dan asimetri informasi. Sisanya sebanyak 63,9% dipengaruhi oleh variabel diluar model. Hasil uji t menunjukkan bahwa (1)efektivitas pengendalian internal berpengaruh terhadap kecenderungan kecurangan akuntansi, (2)kesesuaian kompensasi tidak berpengaruh terhadap kecenderungan kecurangan akuntansi, (3)asimetri informasi tidak berpengaruh terhadap kecenderungan kecurangan akuntansi

    Redesain Rotary Kiln dengan Menggunakan Metode Optimasi Topologi

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    Rotary Kiln merupakan salah satu alat pendukung pada sistem smelter yang berfungsi untuk membantu proses kalsinasi raw material. Gerak rotasi Kiln berasal dari drive system yang diteruskan oleh Spring Plate sehingga Kiln Shell dapat berputar. Tujuan dari penelitian ini adalah melakukan optimasi topologi pada Spring Plate yang digunakan pada Rotary Kiln PT. Vale Indonesia Tbk. Analisa dilakukan dengan menganalisa gaya pembebanan dan massa benda menggunakan metode optimasi topologi. Metode optimasi topologi merupakan salah satu teori optimasi struktur dengan menentukan desain yang optimal berdasarkan distribusi tegangan suatu material pada ruang desain. Penelitian ini menggunakan software Inventor 2016 sebagai pemodelan dan ANSYS 18 untuk analisa static structural dan optimasi topologi. Optimasi topologi dilakukan pertama-tama dengan melakukan uji validasi antara hasil simulasi dengan hasil perhitungan tangan. Simulasi menggunakan meshing adaptive dengan mengontrol element size. Setelah didapatkan bahwa kedua hasil tersebut valid, maka dilakukan optimasi topologi dengan variasasi pengurangan massa benda mula-mula sebesar 90% hingga benda tidak dapat dilakukan optimasi topologi lagi. Kemudian dilakukan smoothing pada benda untuk meminimalisir tegangan. Benda yang telah dilakukan smoothing akan diuji static structural kembali untuk mengetahui nilai tegangan maksimum dan total deformasi masing-masing variasi. Dan tahap terakhir adalah membandingkan nilai tegangan maksimum, total deformasi, dan besar pengurangan massa dari masing-masing model, kemudian dipilih salah satu desain terbaik dari variasi model tersebut. Berdasarkan hasil simulasi diperoleh grafik perbandingan nilai tegangan maksimum existing model dengan model redesain, grafik perbandingan total deformasi dengan variasi model, grafik perbandingan antara nilai tegangan maksimum dan pengurangan massa dari masing-masing model. Untuk redesain Spring Plate dengan variasi 90%,85%,80%,75% mass retained menghasilkan nilai tegangan maksimum, total deformasi benda, pengurangan massa benda secara berturut-turut yaitu sebesar 170,26 MPa, 175,86 MPa, 184,78 MPa dan 184,67 MPa; 0,0354 mm, 0,0357 mm, 0,0358 mm, 0,0358 mm; 50,04 kg, 75,52 kg, 103,58 kg, 130,34 kg. Didapati desain terbaik adalah model dengan variasi 75% mass retained, karena mampu mengurangi massa lebih besar dari variasi yang lain dan nilai tegangan maksimumnya masih berada di bawah nilai tegangan izin. Kata Kunci: Optimasi Topologi, Static Structural, Spring Plate ============================================================================================= Rotary Kiln is one of supporting equipments on smelter system that serves to assist the process of raw material calcination. The Kiln rotation motion comes from the system drive that is forwarded by Spring Plate so that Kiln Shell can rotate. The purpose of this research is to optimize the topology on Spring Plate used in Rotary Kiln PT. Vale Indonesia Tbk. The analysis is done by analyzing the loading style and mass of the object using topology optimization method. Topology optimization method is one of structural optimization theory by determining the optimal design based on the stress distribution of a material in the design space. This study uses Inventor 2016 as a modeling software and ANSYS 18 for statical structure analysis and topology optimization. Topology optimization is done first by doing validation test between simulation result and hand calculation result. The simulation uses adaptive meshing by controlling element size. After obtained that the two results are valid, then the topology optimzation could be done with the variation of the mass reduction of the original object by 90% until the object can not be done by topology optimization again. After going through the optimization stage topology, the object will be smoothing to minimize the stress. Objects that have been done smoothing will be tested static structural again to determine the maximum stress value and total deformation of each variation. And the last stage is to compare the maximum stress, total deformation, and mass reduction of each model, then selected one of the best design of the variation of the model. Based on the simulation results obtained the comparison graph of the existing model's maximum stress value with the redesign models, the total deformation comparison graph with the model variations, the comparison graph between the maximum stress value and the mass reduction of each models. For the redesign of Spring Plate with the variations of 90%, 85%, 80%, 75% mass retained maximum stress values, total deformation of objects, reduction of mass of objects respectively by 170.26 MPa, 175,86 MPa, 184.78 MPa and 184.67 MPa; 0.0354 mm, 0.0357 mm, 0.0358 mm, 0.0358 mm; 50.04 kg, 75.52 kg, 103.58 kg, 130.34 kg. The best design is a model with a 75% mass retained variation, since it was able to reduce mass greater than other variations and its maximum stress value was still below the allowable stress. Keywords: Topology Optimization, Static Structural, Spring Plat

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    PSS Users and Harley Davidson Riders: : The importance of consumer identity in the diffusion of sustainable consumption solutions

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    This is the peer-reviewed version of the following article: Catulli, M., Cook, M. and Potter, S. (2016), ‘Product Service Systems Users and Harley Davidson Riders: The Importance of Consumer Identity in the Diffusion of Sustainable Consumption Solutions’, Journal of Industrial Ecology, which has been published in final form at 10.1111/jiec.12518. Under embargo. Embargo end date: 2 December 2018. This article may be used for non-commercial purposes in accordance with Wiley Terms and Conditions for Self-Archiving. © 2016 by Yale UniversityThis paper sets out an approach to researching socio-cultural aspects of Product Service Systems (PSS) consumption in consumer markets. PSS are relevant to Industrial Ecology as they may form part of the mix of innovations that move society toward more sustainable material and energy flows. The paper uses two contrasting case studies drawing on ethnographic analysis, Harley Davidson motorcycles and Zip Car Car Club. The analysis draws on Consumer Culture Theory to explicate the socio-cultural, experiential, symbolic and ideological aspects of these case studies, focusing on product ownership. The paper shows that ownership of Harley Davidson motorcycles enables riders to identify with a brand community and to define themselves. Owners appropriate their motorcycles through customization. In contrast, Zip Car users resist the company’s attempts to involve them in a brand community, see use of car sharing as a temporary fix and even fear contamination from shared use of cars. We conclude that iconic products such as Harley Davidson motorcycles create emotional attachment and can challenge PSS propositions. But we also suggest that somewhat standardized products may present similar difficulties. Knowing more about socio-cultural aspects of PSS may help designers overcome these difficulties.Peer reviewedFinal Accepted Versio

    Circular Supply Chains in Emerging Economies – a comparative study of packaging recovery ecosystems in China and Brazil

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    This paper provides a circular supply chain perspective of packaging recovery ecosystems being implemented by Tetra Pak, a prime global player in the food packaging industry, in two major emerging economies: China and Brazil. The circular supply chain archetype considered in the research allowed a consistent comparative analysis of Tetra Pak’s circular supply chains in both countries. Through a case study approach, the research provides theoretical propositions and learning points that are valuable for academics and practitioners interested in the Chinese and Brazilian markets as well as in the supply chains supporting recovery ecosystems in the packaging industry. In particular, the distinct environments in the Chinese and Brazilian markets render Tetra Pak opportunities to design circular supply chains in different ways showing adaptation and learning to local market characteristics. The industrial perspectives from these emerging economies add to the contributions offered in the paper. Overall, the conceptual considerations and practical recommendations presented in the paper provide useful insights for the development of further studies and implementation of industrial practices advocated by the circular economy
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