Integration of mahalanobis-taguchi system and activity based costing in decision making for remanufacturing

Classifying components at the end of life (EOL) into remanufacture, repair or dispose is still a major concern to automotive industries. Prior to this study, no specific approach is reported as a guide line to determine critical crankpins that justifying economical remanufacturing process. Traditional cost accounting (TCA) has been used widely by remanufacturing industries but this is not a good measure of estimating the actual manufacturing costs per unit as compared to activity based costing (ABC). However, the application of ABC method in estimating remanufactured cost is rarely reported. These issues were handled separately without a proper integration to make remanufacturing decision which frequently results into uneconomical operating cost and finally the decision becomes less accurate. The aim of this work is to develop a suitable pattern recognition method for classifying crankshaft into three different EOL groups and subsequently evaluates the critical and non-critical crankpins of the used crankshaft using Mahalanobis-Taguchi System (MTS). A remanufacturability assessment technique was developed using Microsoft Excel spreadsheet on pattern recognition and critical crankpins evaluation, and finally integrates these information into a similar spreadsheet with ABC to make decision whether the crankshaft is to be remanufactured, repaired or disposed. The developed scatter diagram was able to recognize group pattern of EOL crankshaft which later was successfully used to determine critical crankpins required for remanufacturing process. The proposed method can serve as a useful approach to the remanufacturing industries for systematically evaluate and decide EOL components for further processing. Case study on six engine models, the result shows that three engines can be securely remanufactured at above 40% profit margin while another two engines are still viable to remanufacture but with less profit margin. In contrast, only two engines can be securely remanufactured due overcharge when using TCA. This inaccuracy affects significantly the overall remanufacturing activities and revenue of the industry. In conclusion, the proposed integration on pattern recognition, parameter evaluation and costing assists the decision making process to effectively remanufacture EOL automotive components as confirmed by Head of workshop of Motor Teknologi Industri Sdn. Bhd

Dimensions of Social Skills and their Relationship with Empathy among Gifted and Talented Students in Malaysia

AbstractGifted and talented students have always be considered as individuals who are absorb with their own world. Nonetheless, as part of the living community, they are required to interact with their environments. Concomitantly, they need the necessary social skills and empathic understanding to live comfortably within the society. This study examines six dimensions of social skills (the ability to influence others, to manage conflict, leadership, and ability to be a catalyst for change, to bond with others, to work collaboratively, to work as a team and to communicate effectively) and their relationship with empathy among gifted and talented students in Malaysia. Two hundred and forty (male = 81, female = 159) 15-year old gifted and talented students participated in the study. These students were identified as gifted and talented by the Malaysian National Gifted Centre and at present are studying at the centre as full time high school students. Data was collected using Malaysian Emotional Quotient Inventory (MEQI) developed by the researchers. A survey method was used and data was collected during a school holiday program that they have participated. Findings from the study show that all dimensions of social skills correlate positively with empathy (p < 0.00, n = 240) and the r values are more than 0.60. This article also discusses the findings in relation to counseling provision for the gifted and talented

El factor confirmatorio y los análisis del modelo de medición de la escala de restauración percibida (ERP) en el contexto de Malasia

There is a significant association between students’ lower psychological well-being and their academic performance. Therefore, in order to discover the ways of relieving students’ emotional disturbance and negative health condition, more research is needed for the improvement of their psychological well-being especially through exposure to nature as a restoration method upon facing negative emotions. This paper aims to validate and gain access to the reliability of Perceived Restorativeness Scale (PRS) among students.&nbsp; A cross-sectional study was conducted in this research on a sample taken from undergraduate students (N = 390). For explanatory factor analysis (EFA) with SPSS, respondents participated in an online survey. As for confirmatory factor analysis (CFA), AMOS programme was used for the measurement of model. A total of 26 items had been separated into four sub-constructs of PRS were used. Subsequently, an excellent structure was displayed by the revised PRS, with good factor loadings and sufficient convergent validity. Ultimately, the cut off requirements were fulfilled. Overall, it was revealed that the internal consistency of the alpha values was α = 0.967, with the values of individual sub-constructs reliability are as follows: compatibility (0.927), coherence (0.883), fascination (0.950), and being away (0.895). It was found that PRS possessed an acceptable level of internal consistency.&nbsp; Besides, validity and reliability were discovered in the items for measurement of the intention instrument according to the selected pooled sample.Existe una asociación significativa entre el bajo bienestar psicológico de los estudiantes y su rendimiento académico. Por lo tanto, para descubrir las formas de aliviar el trastorno emocional y el estado de salud negativo de los estudiantes, se necesita más investigación para mejorar su bienestar psicológico, especialmente a través de la exposición a la naturaleza como método de restauración al enfrentar emociones negativas. Este documento tiene como objetivo validar y obtener acceso a la confiabilidad de la Escala de Restauración Percibida (PRS) entre los estudiantes. Se realizó un estudio transversal en esta investigación en una muestra tomada de estudiantes de pregrado (N = 390). Para el análisis factorial explicativo (EPT) con SPSS, los encuestados participaron en una encuesta en línea. En cuanto al análisis factorial confirmatorio (CFA), se utilizó el programa AMOS para la medición del modelo. Se utilizó un total de 26 ítems separados en cuatro subconstrucciones de PRS. Posteriormente, el PRS revisado mostró una estructura excelente, con buenas cargas de factores y suficiente validez convergente. Finalmente, se cumplieron los requisitos de corte. En general, se reveló que la consistencia interna de los valores alfa era α = 0.967, con los valores de confiabilidad de subconstrucciones individuales que son los siguientes: compatibilidad (0.927), coherencia (0.883), fascinación (0.950) y estar lejos ( 0.895). Se encontró que PRS poseía un nivel aceptable de consistencia interna. Además, se descubrió la validez y la confiabilidad en los ítems para la medición del instrumento de intención de acuerdo con la muestra agrupada seleccionada

Development A New Costing Structure In Product And Service Operation Using Time Driven Activity based Costing

In current practice of costing method in palm oil plantation, the method does not implement time equation so processing time determined by company is not in accordance with actual processing time in work station. Then, the present implementation in academic library do not illustrate the correlation between supplied resources and practical capacity. It is to develop capacity cost rate in order to interpret it in form of unused capacity. The purpose of this study is to build a new costing structure in product and service operation using time driven activity-based costing (TDABC). For product operation, this work carried on at a palm oil plantation in Prosper Palm Oil Mill Sdn. Bhd., Pahang. For service operation, data collection of academic library is taken in Universiti Malaysia Pahang. Eventually, in product operation, the total used time in all three activity centers of palm oil plantation are 3,220,928.04 minutes for mature area and 2,390,513.94 minutes for immature area. On the other hand, in service operation, the unused capacity is RM40,960.02 and RM144,202.51 in local and oversea material respectively. In terms of unused capacity, there are no significant differences when applying TDABC in product and service operation. Whereas, regarding of process dependency, activities in product operation are dependent to one another

Development A New Costing Structure in Product and Service Operation Using Time Driven Activity-Based Costing

In current practice of costing method in palm oil plantation, the method does not implement time equation so processing time determined by company is not in accordance with actual processing time in workstation. Then, the present implementation in academic library do not illustrate the correlation between supplied resources and practical capacity. It is to develop capacity cost rate in order to interpret it in form of unused capacity. The purpose of this study is to build a new costing structure in product and service operation using time driven activity-based costing (TDABC). For product operation, this work carried on at a palm oil plantation in Prosper Palm Oil Mill Sdn. Bhd., Pahang. For service operation, data collection of academic library is taken in Universiti Malaysia Pahang. Eventually, in product operation, the total used time in all three activity centers of palm oil plantation are 3,220,928.04 minutes for mature area and 2,390,513.94 minutes for immature area. On the other hand, in service operation, the unused capacity is RM40,960.02 and RM144,202.51 in local and oversea material respectively. In terms of unused capacity, there are no significant differences when applying TDABC in product and service operation. Whereas, regarding of process dependency, activities in product operation are dependent to one another

A Review on Time-Driven Activity-Based Costing System in Various Sectors

Time-Driven Activity-Based Costing is a type of method which can describe as a costing model that consider a time which known as inducer time. This method is providing the cost of activities with base that consume of time per activities. In this study, published works was based on literature studies from 56 journals from period 2011-2018 which including in area of healthcare, industrial and library. The study reported only 10 papers out of previous 56 papers that focus for more efficient as their main advantage from using Time-Driven Activity-Based Costing’s four methods which are process map, capacity cost rate (CCR), time equation and forecasting. However, there is no paper show the methodology uses of Time-Driven Activity-Based Costing in palm oil plantation. The aim of this study is to explore the research gap of Time-Driven Activity-Based Costing in the journals that can be as guideline in applying Time-Driven Activity-Based Costing system in palm oil plantation. In this study, Time-Driven Activity-Based Costing is a new system able to apply in various environments in order to get better process in each workstation and also the time will be more accurate in each activity or sub-activities of a product. This costing method can also increase organizations' profits because the unused product capacity is counted in this method. The advantage of TDABC is that it provides an accurate cost accounting starting point for providers. As resources become more limited in the future, providers will need to understand their real costs in the provision of specific services

Exploring Psychological Well-Being Among Tahfiz Al-Quran Students: Emprical Study Using Psychoeducation Counseling and Therapy

This study aims to explore mental stress, self-efficacy and coping strategies that contribute to the stability of tahfiz students' mental health. This study is a qualitative study that uses phenomenological methods in psychoeducational group counseling. The respondents of this study consisted of 5 students of Tahfiz School and Malaysian Armed Forces Orphans (STAY ATM) who were 17 years old. Data analysis using content analysis techniques. The results of the study found that the mental stress faced by tahfiz students is caused by parental coercion, military- lifestyle and environmental factors. As a result of the mental stress experienced, emotional changes also occur. In the aspect of self-efficacy, tahfiz students have personal advantages such as being talented in various fields, extroverted, and independent, but their introvert attitude, low self-esteem and not knowing how to manage time are also their weaknesses. From the aspect of coping strategies, tahfiz students have a mature and rational coping strategy in managing the mental stress they face and have a clear future plan. Al Quran approach clearly shows that it can have a positive effect on the mental stability of tahfiz students. The results of this study have positive implications for students, parents, STAY ATM’s and community

Left Ventricle Heart Three Dimension Mechanical Simulation for Kinetic Energy

The major drawbacks of current pacemaker are the battery replacement. Patient will need additional surgery to replace the pacemaker unit with the new one. It has been suggested to use rechargeable battery to solve this issue. Recharging a battery within the body, however, is not viable owing to the lifetime of tissue heating and battery charging. For these purposes, the use of piezo-polymer is appropriate as a power harvester for a self-powered pacemaker. Piezo-polymer was commonly used for energy harvesting, but none for implantable cardiothoracic devices. This study focuses on identifying the optimum location on the heart to put the piezo-polymer. This research is conducted by simulation of left ventricle of heart via ANSYS. Heart stress-strain Finite Element Analysis (FEA) are employed to obtain the maximum harvested power. The result shows the location of myocardial contraction that produces sufficient kinetic energy for the placement of the pacemaker. The heart 3-dimensional images are taken from cardiac-CT or cardiac-MRI to search the optimum location on the heart for energy harvesting and minimize pacing energy. Left ventricle electronics model is created to represent the movement of the left ventricle and how piezo-polymer works. In conclusion, the left ventricular wall movement and deformation induced by the movement of the cardiac wall were analyzed in the simulation using the left ventricular model to obtain the place of the peak kinetic energy

The dynamics green management, technology and social media in business, manufacturing and industries

Nowadays, numerous business and organizations are enthusiastically adopted green management and technology strategies to compete in the global business.In achieving the goal, it is necessary to access the implementations and practical ways of green management and technology in the industry so the best practices are identified.This paper describes the development of key dynamics, which will ameliorate the adoption, implementation and practical ways of green management and technology.In addition, high motivation among team members in the entire organization is necessary to the sustainability.This paper is discussing the interrelationship between the green management, philosophy, technology and social media as a communication tool