A Comparative Analysis of Management Accounting Systems on Lean Implementation

The adoption of lean principles and practices has become widespread in many industries since the early 1990’s. Companies are now beginning to realize that traditional costing and accounting methods may conflict with lean initiatives they are implementing. Consequently, important research questions are being raised. Which cost management and accounting approach required for companies that adopt lean principles and practices? The primary objective of this research is to asses the impact of different management accounting systems on lean manufacturing as measured by performance metrics and to investigate the development of management accounting strategy which will support lean operations and will help to monitor the lean progress. Three management accounting alternatives investigated in this study are traditional management accounting, activity based costing and value stream costing. This study evaluates the overhead principles associated with management accounting alternatives to identify real product cost that will drive many business decisions. The financial measures commonly used are short-term and long-term profitability

Preparation of nanostructured TiO2 photoelectrode for flexible dye-sensitized solar cell applications

Nanocrystalline titanium dioxide (TiO2) thin film was successfully prepared by simple electrodeposition method from alkaline aqueous solution containing potassium titanium oxalate and hydroxylamine. Surface characterization of the electrodeposited films indicates the formation of crystalline TiO2. The dye solar cell constructed from dye-modified electrodeposited TiO2 film achieved an overall light-to-electricity conversion efficiency of 2.1 % under 1 sun illumination, indicating its high potential as a photoelectrode material for the DSCs

Thermo-mechanical properties of coconut shell powder reinforced plastic composites

Abstract: The coconut shell powder reinforced polypropylene (CS-PP) composite was prepared. The thermogravimetric analysis of the coconut shell powder (CS), polypropylene (PP) and CS-PP composites was carried out. The mechanical properties of coconut shell reinforced polypropylene composite have been investigated to establish the feasibility of using it as a new potential raw material for various engineering related applications. CS-PP composite was prepared by compounding polypropylene matrix with 20% -60 % volume fraction of coconut shell powder. The effect of the CS powder loading on thermal and mechanical properties of the obtained CS-PP plastic composite was also investigated. The 20% weight ratio of CS powder reinforced CS-PP plastic composite shows the superior mechanical properties

Inventory model with preservation technology and exponential holding cost in fuzzy scenario

Inventories are ubiquitous in the business sector. Since inventory is most frequently incurring expense, stock control is critical for an organization and it must be scrimping and saving in contemplation of function the merchandising fruitfully.  In this paper, an inventory model for a deteriorating item under exponential holding cost with collaborative preservation technology investment under carbon policy is considered.  Also, this study is developed in a fuzzy scenario by employing triangular fuzzy numbers.  Signed distance method is utilized to enhance decision making and optimization. Further the convexity of the total cost function for both the crisp and the fuzzy case is established.  The objective is to determine the optimal investment in preservation technology and the optimal cycle length so as to minimize the total cost. Moreover, some managerial results are obtained by using sensitivity analysis and graphical representation is also carried out.  The applications of the proposed model is used in the fields of constructing machinery or heavy duty construction equipment, specific chemicals and processed food

Characterization of Delignified Oil Palm Decanter Cake (OPDC) for Polymer Composite Development

For decades agricultural waste materials have been a subject of study for the production of sustainable bioproducts such as biodegradable composite. In Malaysia millions of tonnes of palm oil biomass are produced annually including Oil Palm Decanter Cake (OPDC). In this study, the objective was to characterize the delignified OPDC for potential biodegradable composite development. Chemical delignification is a process of removing the lignin from the plant biomass by using chemicals. Delignification process was performed by treating the raw OPDC with 10% NaOH (alkaline treatment) followed by 25% H 2 SO 4 (acid treatment) and finally 10% H 2 O 2 (bleaching). The result of the treated OPDC showed that cellulose content had increased from 29.4 to 87.6%, while hemicellulose had decreased from 11.2 to 3.1% and finally lignin had decreased from 25.3 to 9.3%. TGA, FTIR and XRD analysis of the raw and treated OPDC samples supported the findings as well. Through morphological analysis of the treated OPDC using FESEM, it showed that the chemical treatment had caused the raw OPDC fibre surface to break-up and open its structure. At the end of this study, the treated OPDC was also exposed to lauric acid for hydrophilic properties study and the result showed that the hydrophobic properties had been developed in the treated OPDC and thus made it suitable for biodegradable composite development

Sphingosine-1-phosphate promotes the persistence of activated CD4 T cells in inflamed sites

Inflammation can be protective or pathogenic depending on context and timeframe. Acute inflammation, including the accumulation of CD4 T cells, accompanies protective immune responses to pathogens, but the presence of activated CD4 T cells at sites of inflammation is associated with chronic inflammatory disease. While significant progress has been made in understanding the migration of CD4 T cells into inflamed sites, the signals that lead to their persistence are poorly characterized. Using a murine ear model of acute inflammation and intravital two-photon imaging, we have dissected the signals that mediate CD4 T cell persistence. We report the unexpected finding that the bioactive lipid, sphingosine-1-phosphate (S1P), is both necessary and sufficient for the persistence of activated CD4 T cells at peripheral tissues in acute inflammation. S1P mediated the enhanced motility of CD4 T cells at inflamed tissues but did not affect their migration to the downstream draining lymph node. We found that sphingosine kinase-1, which regulates S1P production is increased at inflamed sites in mice and in patients with the chronic inflammatory disease, rheumatoid arthritis. Together, these data suggest that S1P, or its regulators, may be key targets to promote or disrupt accumulation of CD4 T cells at inflamed tissues

Efficient photocatalytic activity of MnO2-loaded ZrO2/carbon cluster nanocomposite materials under visible light irradiation

Nano-sized ZrO2/carbon cluster nanocomposite material was successfully prepared by the calcination of Zr(acac)4/epoxy resin complex in air. The composite material obtained by calcining at 200 °C was treated with hydrogen hexachloroplatinate hexahydrate (H2PtCl6) to obtain Pt-loaded materials denoted as Ic200Pt'sH's. The Pt-loaded material modified with MnO2 particles efficiently decompose water into H2 and O2 with a [H2]/[O2] ratio of 2 under the irradiation of visible light (λ > 460 nm) through the electron transfer process of MnO2 → carbon clusters → ZrO2 → Pt

Visible light induced photocatalytic activity of Nb2O5/carbon cluster/Cr2O3 composite materials

Nano-sized Nb2O5/carbon cluster/Cr2O3 composite material was prepared by the calcination of NbCl5/chromium acetylacetonate/epoxy resin complex under an argon atmosphere. The Pt-loaded Nb2O5/carbon cluster/Cr2O3 composite material shows the photocatalytic activity under visible light irradiation. The composite material successfully decomposed the water into H2 and O2 in the [H2]/[O2] ratio of 2. Electron spin resonance spectral examination suggests a two-step electron transfer in the process of Nb2O5 → carbon cluster → Cr2O3 → Pt