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Internal control level directly affects the quality of financial report of a firm and CPA's audit input and risk. Do CPAs take such a relation into account when they decide the level of audit fees charged to firms? In this paper, the author conducts an empirical study on the relationship between the internal control quality, audit risk and audit fees, using a sample of 1395 companies listed on Shanghai...
The paper seeks to investigate whether the span of inter-organizational structure may contribute to the “knock-on effect” manifesting the transmission of disruptions in supply chains. In order to achieve this goal, the link of the span of supply chain structure and the transmission of disruptions is revealed. The theoretical framework of the “knock-on effect” is evidenced by cross-sector findings...
High-performance and transparent ion-sensitive field-effect transistor (ISFET) was prepared by a facing-target type sputtering method using the combination of a ZnO layer for the channel and a high-k Ta2O5 layer for the gate insulator. The ISFET showed a high transconductance of 2.3 mS, a low drift current of < ±0.5 µA/h, a small gate leakage current of < 2 nA, and a small hysteresis width of...
This paper defines a new domain for collaborative systems and technologies research: inter-organizational lean-interactive systems engineering. It departs from the problems pertaining to large-scale, technically demanding one-off construction projects, such as in our case studies, the building of specialized offshore service vessels. The requirements are unique, as are the explicit ambitions to be...
Nowadays, the human factor is considered as the key element of flexibility and performance of manufacturing systems. Resources in production system are basically machines and operators. Most of the scheduling work consists in assigning tasks to a set of resources by defining their order and their starting execution dates and finishing dates. The objective is to find an optimal schedule satisfying...
This paper presents a comprehensive and long-term joint simulation project in the area of warehouse logistics. The project comprised six stages with the first three stages being part of the development and evaluation of a new storage and picking technology. This technology is a specific case picking approach and it includes process steps like storage of product pallets, automated de-palletizing, storage...
This paper outlines the application of a special Environmental Management Information System (EMIS) that combines discrete event simulation (DES) and life cycle analysis (LCA) in addition to material flow analysis as an integrated part of the simulation software. The motivation behind the combination of these different techniques is to close the gap between identifying only parts of the life cycle,...
Simulation has proven to be a successful method for analyzing and improving value chains and cost price analysis in complex environments, such as aircraft production. This case-study concerns the value chain simulator (VCS), developed by INCONTROL for Fokker Aerostructures. This VCS enables the users to deal with all relevant parameters for manufacturing, logistics and financing in early project phases...
The environmental and economic benefits of Small and Medium Sized Enterprises (SMEs) are rarely considered during supply chain optimization. In this study, using the concept of Material Flow Cost Accounting (MFCA), an AS-IS simulation model for the supply chain comprising a Japanese gear manufacturing SME and its customer was constructed to visualize the enormous amount of waste generated by the production...
In a complex product development environment designers and engineers demand simple but technically relevant methods to visualize knowledge. To address this issue, Lean Product and Process Development (LeanPPD) project, funded by the European Commission (NMP-2008–214090), development a new paradigm based on lean thinking, providing a knowledge-based environment to support engineering decision taking...
The development of an innovative waste-to-energy plant in rural South Africa is now underway. A plan to construct a test unit that uses chicken droppings from a nearby chicken farm as a fuel source is presented. This waste-to-energy plant offers an opportunity to provide economic development and community empowerment. The system is based on two critical components: (1) a power generation plant which...
IKEA is the largest furniture retailer in the world. Their critical success factor is that IKEA can seamlessly integrate and optimize end-to-end supply chain to maximize customer value, eventually build their dominate position in entire value chain. This article summarizes and analyzes IKEA's successful practices of value chain management. Hopefully it can be a good reference or provide strategic...
In paper are presented main knowledge from the area of logistics, enterprise logistics and production logistics. On the base of theoretical knowledge in second part of the paper are described experiences from the application of logistics and simulation in the area of flexible manufacturing system design. The paper also introduces an example application of logistic flow optimization of a real flexible...
Fashion retailing is an important section of the fashion industry. Driven by the industrial needs, subjects such as information systems management are included in the curriculum of educational programs on fashion retailing. However, most fashion retailing students do not have good prior knowledge on technological methods associated with computerized information systems. This makes the design of teaching...
As the knowledge economy rapidly increases, there is a view that national competitiveness is obtained by strengthening the science base and developing Research and Development (R&D) capacity. Especially, intellectual property (IP) rights of global companies have expanded their roles not only in protecting relevant R&D achievements, but also in mediating the utilization of licenses and others'...
The article has introduced appearance background of single well drilling cost information management system. It has analyzed the main module function and described this system's application of drilling company in Zhongyuan Oil Field. The system has kept the information of drilling production material consumption etc. in a clear and orderly condition. It can strengthen the ability of the cost of management...
A nuclear power company is currently in the process of constructing the advanced 3rd generation of EPR Nuclear Power Plant, and its corresponding information system is an overall integrated information management system based on the new concept design. The purpose of this report is to research the practice and value of AVEVA IPE solution[2-5] in this nuclear project via the demonstration. And the...
Traditional management frameworks that have been applied to governance of systems are no longer effective in the context of systems of systems. To provide an effective governance framework for a system of systems, it is necessary to understand the governance mechanism in its entirety, including its fundamental components, or pillars.
That would be very hard to find a strategic planning model which is not taking capabilities of the firm into account at least in some degree. Results of this capability assessment, combining to inputs of market analysis, would form future strategies of the firm. Some of the theories like resource-based theories or dynamic capabilities theories have more emphasize on the firm's capabilities, while...
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