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In today's business world maximizing profit and customer satisfaction is the main goal. One of the most important methods for achieving these aims is the Six Sigma approach. This approach accepts the customer as the focal point. Six Sigma is a strategy that uses statistical methods to define, measure, analyze, improve and control the optimal business processes. This article describes the implementation...
Abstract-Reasonable assurance of the reliability of financial report is one of the main objectives of internal control. Thus, high-quality internal control should help to improve the quality of corporate's financial report theoretically. In this paper, we examine the effect of internal control on earnings management, which was measured by real activity earnings management. Besides, we further test...
According to the complexity and variety of the problem and the high volume of data, Big Data is used to data analysis of variables related to the energetic consumption, in the copper production processes in the biggest copper state company of Chile, Codelco Division Chuquicamata, highlighting the problems that are still non treated in the great mining, such as energetic consumption. The study demonstrates...
Focusing on the challenges of wafer fabs with multiple tools and high-mix products, this study aims to propose a decision-based virtual metrology framework to reduce the metrology cost and enhance productivity. An empirical study was conducted in a leading semiconductor company in Taiwan to validate the effectiveness of proposed approach for controlling overlay errors in lithography processes while...
Nowadays we look at the beginning of the 4th industrial revolution with cyber physical systems (CBS) entering automation and production processes, so called Industry 4.0 (I40). Which competencies should engineers have to fulfill the upcoming demands? The system of Higher Education needs the impact of industrial companies and a permanent transfer of knowledge. The presentation gives an overview of...
Labour-intensive small and medium-sized enterprises (SMEs) play an important role in stimulating employment and export in developing countries like India. Labour-intensive small and medium-sized enterprises, such as Leather, Textile and Garment, tried to implement the lean manufacturing for improving the competitiveness. The objective of this paper is to implement the lean manufacturing using value...
The paper describes the content of an innovative, practical Talent Cultivation System under the new economic and social development situation in the Industrial Design major (Furniture Design emphasis) of the College of Furniture and Industrial Design (CFID), Nanjing Forestry University (NFU), Jiangsu Province, China. It specifically discusses the in-depth industry-university research cooperation model...
In view of the present difficulties which excessive APP preinstalled to domestic smart phone has brought to us, it analyzed the evolution paths and influencing factors of relative behaviors ,and also revealed the effect of strategy choices between APP software vendors and smart phone manufacturers, by using the evolutionary game theory, and did the numerical simulation research to argue the effects...
Product platforms are well-established in many industries in order to offer a wide variety of products while realizing economies of scale on the inside for development and production. Nevertheless a study performed by Laboratory for Machine Tools and Production Engineering (WZL) of RWTH Aachen University shows that most companies do not use release management to systematically introduce technical...
In article the main questions of new aspects management methodology the reproduction of human capital. Showcased institutional aspects of information and knowledge as one of the most important economic resource in the modern economy, and analyzes the main approaches to the management of intellectual capital.
In the past few years energy management became increasing important. Not only the trend toward clean energy sources triggered a process of rethinking in the minds of society but also pushed the politics to create incentives for companies in order to make them reduce their carbon footprint. Efficient use of resources has become a fundamental part of present-day economic, social and political decision...
Enterprise Resource Planning is a system used for managing all of the resources owned by the company, business activities, and information used to make a good business process. One of the modules in the ERP is sales and distribution. Sales and distribution is a module that handles the sale and delivery goods to customers to achieve their business objective. The use sales and distribution module is...
This paper is written based on the need for Computerized Maintenance Management System's (CMMS) decision analysis capability to achieve world class status in maintenance management. Investigations indicate that decision analysis capability is often missing in existing CMMSs and collected data in the systems are not completely utilized. How to utilize the gathered data to provide guidelines for maintenance...
DevOps is a predominant phenomenon in the web domain. Its two core principles emphasize collaboration between software development and operations, and the use of agile principles to manage deployment environments and their configurations. DevOps techniques, such as collaboration and behaviour-driven monitoring, have been used by web companies to facilitate continuous deployment of new functionality...
The agent-based framework for renewable energy studies (ARES) is an integrated approach that adds an agent-based model of industry actors to PLEXOS and combines the strengths of the two to overcome their individual shortcomings. It can examine existing and novel wholesale electricity markets under high penetrations of renewables. ARES is demonstrated by studying how increasing levels of wind will...
Increasing social and economic imbalances as well as restricted access to production means and participation in value creation processes ask for new approaches to overcome the asymmetric distribution of knowledge and information between producers and consumers as well as between industrialized and developing countries. Technical progress in production technology, the advancement and spread of information...
The Lean paradigm for production process management and improvement can be considered a benchmark for managing operations in many areas, from manufacturing to software development. Several studies found factors for the success or failure of Lean implementations, but these factors are aggregated or company-level and do not capture the nuances of teamwork at the shop floor level. In this paper it is...
In designing configure-to-order production systems for a growing product variety, companies are challenged with an increased complexity for obtaining high productivity levels and cost-effectiveness. In academia several optimization methods and conceptual frameworks for substituting components, or increasing storage capacity have been proposed. Our study presents a practical framework for quantifying...
This work simulated some alternatives of dynamic allocation of additional human resources in a company that produces various products from Pupunha palm. Its goal was to increase the average amount of trays produced per day in this line through a hybrid application of discrete event and agent-based simulation. Two different decision-making forms were proposed to find out which workstation should have...
In all power sectors around the world the issue of balancing revenues with costs is one of the key elements for the markets' efficiency management and success. When an imbalance of these two parameters occur a financial gap will emerge as a tariff deficit and can generate deep revision of the sector regulation together with impacts on the financial performance of energy companies. AF Mercados is advising...
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