Development a new costing structure for palm oil industry using time driven activity based costing

Palm oil is one of the agricultural commodities most marketable in the world. The Malaysian palm oil industry is undoubtedly the pride of the country. There are few problems in this plantation at present, which do not represent a time frame to measure operations deviation, a rate establishment did not properly explain the connection between supplied assets and functional capacity and a method for tracking unused capacity was not available to the manager. This work aims at developing a new costing model specifically for ramp areas for improved precision. Time-driven activity-based costing (TDABC) is introduced because it can measure time output effectively, correctly identify idle energy and separately list the unused capacity. Costing based on time activity has been implemented. It also offers a better understanding of operating instruments and associated costs when assessing processes and promoting improvements in quality. There are three main divisions in the plantation in Pahang. The maximum utilized ramp capacity and the level of capacity cost rate (CCR) were successfully established with 4800 minutes and 1.00 RM / minute respectively. Finally, the manager finds the unused capability that can be used to improve ramp-resource management on a regular basis. However, the unused capacity created in ramp activities is not present in this case study

Fabrication of polysaccharide-based nanoparticles as drug delivery nanocarriers

Polysaccharide-based nanoparticles have been developed as drug delivery nanocarriers for encapsulating and releasing optimum doses of drug at targeted sites over a predictable period of time. We have reported herein the successful loading of curcumin onto both native starch and starch-maleate nanoparticles prepared via in-situ nanoprecipitation in aqueous medium and water-in-oil emulsion, respectively. The physico-chemical characteristics of curcumin-loaded polysaccharide-based nanoparticles such as sizes, porosity, and hydrophilicity or hydrophobicity were subsequently optimized by tailoring synthesis parameters which include solvents, surfactants, cross-linkers, and polysaccharide precursors. Under optimum conditions, native starch nanoparticles with a mean diameter of 87 nm exhibited a maximum curcumin loading efficiency of 78%. Curcumin was observed to release from native starch nanoparticles at physiological pH in sustained and predictable manners over a period of 10 days. On the other hand, the diameter of curcumin-loaded starch-maleate nanoparticles varied between 30 nm and 110 nm and a mean diameter of 50 nm. The loading of curcumin onto starch-maleate nanoparticles occurred rapidly initially but declined gradually until the curcumin loading capacity of 15 mg/g was achieved within 12 hours. Curcumin-loaded starch-maleate nanoparticles exhibited a water solubility of 6.0 x 10-2 mg/mL, which was about 300 times higher than that of free curcumin. Increased water solubility coupled with desirable loading capacity and release kinetic profile of curcumin in polysaccharide-based nanoparticles should, in turn, lead to enhanced bioavailability of curcumin. The potential utility of native starch and starch-maleate nanoparticles as cost-effective polysaccharide-based drug delivery nanocarriers is therefore envisaged