Audits in Business Partners Focused on the Ideal Process for Implementation of Process Poka Yoke

2019 ◽  
Vol 10 (8) ◽  
pp. 734-741
Author(s):  
Sandro dos Santos ◽  
◽  
André de Lima
Keyword(s):  
Economic Growth ◽  
Failure Modes ◽  
New Method ◽  
Business Partner ◽  
Audit Process ◽  
Business Partners ◽  
Economy Growth ◽  
Ideal Process ◽  
The Ideal

With the resumption of economic growth, companies are experiencing problems with the lack of accuracy in the deliveries of their business partners with greater intensity; aiming to elucidate this fact, we have as example the study of the indicators of attendance of the problems that the company Honda Automóveis has received monthly in the last 15 months (period that includes part of the Brazilian economic recess and resumption of the economy growth). In order to analyze and explain the results about the new method of “auditing” in suppliers, where in the conventional way, it is audited in the processes evidencing the failure modes, being in charge of each of the business partners, assess the causes and mainly return with countermeasures, in the new condition (already in progress), is adopted the use of the audit process against what is understood to be an ideal process in each step that makes the manufacture of a product in the entire logistics chain in bound and out bound) as well as assess deviations from Quality and Logistics. Thus, the present study aims to evaluate nonconventional method of application of audit in business partner and evaluate the evolution in the service question.

scholarly journals Composite hollow truss with multiple vierendeel panels

2013 ◽  
Vol 66 (4) ◽  
pp. 431-438
Author(s):  
Augusto Ottoni Bueno da Silva ◽  
Newton de Oliveira Pinto Júnior ◽  
João Alberto Venegas Requena
Keyword(s):  
Bearing Capacity ◽  
Failure Modes ◽  
Three Dimensional ◽  
Analytical Calculation ◽  
Two Dimensional ◽  
Shear Forces ◽  
Vertical Displacements ◽  
New System ◽  
The Ideal

The aim of this study was to evaluate through analytical calculation, two-dimensional elastic modeling, and three-dimensional plastic modeling, the bearing capacity and failure modes of composite hollow trusses bi-supported with a 15 meter span, varying the number of central Vierendeel panels. The study found the proportion span/3 - span/3 - span/3, as the ideal relationship for the truss - Vierendeel - truss lengths, because by increasing the proportion of the length occupied by the central Vierendeel panels, the new system loses stiffness and no longer supports the load stipulated in the project. Furthermore, they can start presenting excessive vertical displacements and insufficient resistance to external shear forces acting on the panels.

Designing the Ideal Process Analyser—Or at Least Making the Attempt (Continued)

NIR news ◽  
1994 ◽  
Vol 5 (3) ◽  
pp. 7-9 ◽  
Author(s):  
John Coates ◽  
Perkin-Elmer
Keyword(s):  
Ideal Process ◽  
The Ideal

scholarly journals Survey on finger-vein segmentation and authentication

2017 ◽  
Vol 7 (1.2) ◽  
pp. 9 ◽  
Author(s):  
Shwetambari Kharabe ◽  
C. Nalini
Keyword(s):  
Feature Extraction ◽  
Cost Efficiency ◽  
Personal Identification ◽  
Electronic Information ◽  
Basic Principles ◽  
Long Period ◽  
Finger Vein ◽  
Authentication Technique ◽  
Ideal Process ◽  
The Ideal

Exploding growth in the field of electronic information technology, the finger vein authentication technique plays a vibrant role for personal identification and verification. In recent era, this technique is gaining popularity, as it provides a high security and convenience approach for personal authentication. Vein biometrics is an emerging methodologycomparing to other systems, due to its strengths of low forgery risk, aliveness detection and stableness over long period of time. Literatures published based on different techniques used forand authentication process are described and evaluated in this paper. These processes hadgained an outstanding promise in variety of applications and much attention among researchers to provide combine accuracy, universality and cost efficiency. This paper in brief, reviews various approaches used for finger vein segmentation and feature extraction. The reviews are based on finger vein basic principles, image acquisition methodology, pre-processing functions, segmentation, feature extraction,classification, matching and identification procedures, which are analyzed scientifically, thoroughly and comprehensively.Based on the analysis, the ideal process and procedure is identified, which will be an idyllic solution for finger vein authentication.

scholarly journals The Strategy of Trade In The Halal Food Industry In Jember

2021 ◽  
Vol 10 (1) ◽  
pp. 35
Author(s):  
Misbahul Munir ◽  
Muhammad Masyhuri
Keyword(s):  
Food Industry ◽  
Market Competition ◽  
Global Market ◽  
Business Partner ◽  
Business Partners ◽  
Halal Food ◽  
Muslim Majority ◽  
Product Industry

The halal product industry continues to grow and has a big influence on the global market. In fact, Indonesia is determined to make the country's halal product industry more competitive in the world halal market. To anticipate this global market competition, Indonesia as a Muslim majority country must be able to take the advantage of this enormous opportunity. The role of the network in developing halal products to the global market was when marketing its products. PT. Mitratani could not be separated from relationships with business partners. Each business partner had a role to play. Also, PT. Mitratani could not separate the use of information technology and media as a means to expand marketing to the global market. To create an edge in competition, PT. Mitratani focused on customer and consumer needs. The most important thing was to build trust in business partners. PT. Mitratani's advantage was in the cultivation of edamame. It was from planting to the use of pesticides and fertilizers, until PT Mitratani farmers did their own crops and carried out quality control on each land. This was done to maintain the quality of edamame. PT. Mitratani also improved the quality of its products by implementing HACCP, SOP and GMP in processing and production. In addition to maintaining the quality of PT, Mitratani had established good relationships with company stakeholders so that loyalty and trusted in the product and the company could continue.

scholarly journals Pengaruh Indikator Keuangan Terhadap Pertumbuhan Ekonomi Sektor Industri Pengolahan di Provinsi Jawa Tengah

2020 ◽  
Vol 4 (2) ◽  
pp. 404
Author(s):  
Tulus Tulus ◽  
Abdul Aziz Ahmad ◽  
Suharno Suharno
Keyword(s):  
Economic Growth ◽  
Data Analysis ◽  
Panel Data ◽  
Manufacturing Sector ◽  
Working Capital ◽  
Processing Industry ◽  
Central Java ◽  
Analysis Technique ◽  
Central Java Province ◽  
The Ideal

The number of industries in Central Java Province has experienced a significant increase, however, economic growth in the of the manufacturing sector is experiencing a slowdown. This study aims to analyze the effect of processing industry credit, working capital credit, investment credit, regional minimum wages and investment on the economic growth of the manufacturing sector in Central Java Province in 2011-2018. The data analysis technique used multiple linear regression with panel data with eviews sofware . The results showed that working capital credit has a positive and significant effect on economic growth in the of the manufacturing sector in Central Java Province in 2011-2018. The regional minimum wage has a negative and significant effect on the economic growth of the of the manufacturing sector in Central Java Province in 2011-2018. Processing industry credit, investment and investment credit not a significant on economic growth of the of the manufacturing sector in Central Java Province in 2011-2018. This research implies the need to increase working capital credit distribution and  the need to necessary to determine the ideal UMR.  

Rekindling Hong Kong’s Magic

2017 ◽  
Author(s):  
Yue Chim Richard Wong
Keyword(s):  
Economic Growth ◽  
Health Care ◽  
Hong Kong ◽  
Regulatory Control ◽  
Public Expenditures ◽  
Ideal Condition ◽  
Political Landscape ◽  
Basic Law ◽  
Deficit Financing ◽  
The Ideal

Hong Kong’s divisive and fragmented political landscape provides the ideal condition for the proliferation of regulatory control. When the pressure on our government to spend more on housing, health care, and education is even greater than that in Singapore, and the Basic Law disallows deficit financing, then raising the regulatory burden is the only political solution available. Unfortunately, this will have far more damaging consequences on the economy. What is to be done? Can Hong Kong steer a path that allows it to fund the rising demand for public expenditures while promoting economic growth, so that the additional spending is economically affordable and politically feasible? That question will be addressed in this volume.

Educating management accountants as business partners

2019 ◽  
Vol 16 (4) ◽  
pp. 517-541
Author(s):  
Morten Jakobsen ◽  
Falconer Mitchell ◽  
Hanne Nørreklit ◽  
Mihaela Trenca
Keyword(s):  
Teaching Practice ◽  
Management Accounting ◽  
Accounting Education ◽  
Business Practices ◽  
Business Partner ◽  
Content Type ◽  
Business Partners ◽  
Pragmatic Constructivism ◽  
Ability To Act ◽  
Management Accountants

Purpose The purpose of this paper is to demonstrate a paradigmatic foundation for educators to prepare students of management accounting for the new demands of the role of trusted business partner in practice. Design/methodology/approach The paper argues for the use of pragmatic constructivism as a basis for development of a paradigmatic foundation for educating advanced students of management accounting. Furthermore, it contains an empirical insight through a case example of how pragmatic constructivism can be used as a pedagogical tool in different management accounting educational situations. Findings The analysis shows how pragmatic constructivism can be used as a less reductionist paradigm than realism to tackle the research-teaching-practice deficiencies found in conventional thinking on accounting education. Pragmatic constructivism is shown to provide important methodological and conceptual elements in developing, understanding and guiding the application of management accounting techniques in dynamic business practices. Placing an emphasis on teaching methodological skills relevant for management accountants is shown to have an important impact on students and their ability to act as business partners. Research limitations/implications The analysis is exploratory in the sense that a new paradigmatic framework for educating students of management accounting to be business partners is outlined and illustrated through its implementation in a specific master’s degree programme. However, this analysis should be viewed as only a first step towards developing pragmatic constructivism as a paradigmatic foundation for teaching management accounting as a basis for a business partner role. Originality/value The proposed use of research on pragmatic constructivism as a basis for management accounting education to support a future business partner role is novel in the literature on management accounting. The value of its application lies in its potential to create successful utilisation of the practices of management accounting.

scholarly journals An independent derivation and verification of the voids nucleation failure mechanism: significance for materials failure

2019 ◽  
Vol 475 (2222) ◽  
pp. 20180755 ◽  
Author(s):  
Richard Christensen ◽  
Zhi Li ◽  
Huajian Gao
Keyword(s):  
Stress State ◽  
Failure Mechanism ◽  
Density Functional ◽  
Failure Modes ◽  
Shear Bands ◽  
Failure Criteria ◽  
Atomic Scale ◽  
Ideal Strength ◽  
Failure Theory ◽  
The Ideal

Independent derivations are given for the failure criteria of the purely dilatational stress state involving voids nucleation failure as well as for the purely distortional stress state involving shear bands failure. The results are consistent with those from a recently derived failure theory and they further substantiate the failure theory. The voids nucleation mechanism is compared with the ideal theoretical strength of isotropic materials as derived by density functional theory and two other atomic-scale methods. It is found that a cross-over occurs from the voids nucleation failure mechanism to the ideal strength limitation as the tensile to compressive strengths ratio, T / C , increases toward a value of unity. All the results are consistent with the failure modes transition results from the general failure theory.

Partitioning biochemical reference data intosubgroups: comparison of existing methods

2004 ◽  
Vol 42 (7) ◽  
Author(s):  
Ari Lahti
Keyword(s):  
Reference Data ◽  
Reference Interval ◽  
Reference Intervals ◽  
New Method ◽  
Poor Correlation ◽  
Specific Reference ◽  
Common Reference ◽  
Reference Limits ◽  
The Common ◽  
The Ideal

AbstractFour existing methods for partitioning biochemical reference data into subgroups are compared. Two of these, the method of Sinton et al. and that of Ichihara and Kawai, are based on a quotient of a difference between the subgroups and the reference interval for the combined distribution. The criterion of Sinton et al. appears rather stringent and could lead to recommendations to apply a common reference interval in many cases where establishment of group-specific reference intervals would be more useful. The method of Ichihara and Kawai is similar to that of Sinton et al., but their criterion, based on a quantity derived from between-group and within-group variances, seems to lead to inconsistent results when applied to some model cases. These two methods have the common weakness of using gross differences between subgroup distributions as an indicator of differences between their reference limits, while distributions with different means can actually have equal reference limits and those with equal means can have different reference limits. The idea of Harris and Boyd to require that the proportions of the subgroup distributions outside the common reference limits be kept reasonably close to the ideal value of 2.5% as a prerequisite for using common reference limits seems to have been a major improvement. The other two methods considered, that of Harris and Boyd and the “new method” follow this idea. The partitioning criteria of Harris and Boyd have previously been shown to provide a poor correlation to those proportions, however, and the weaknesses of their method are summarized in a list of five drawbacks. Different versions of the new method offer improvements to these drawbacks.

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