scholarly journals RESEARCH ON SHAPPING VEINS OF NET WRAPPER BASED ON THE COMBINATION OF ELEMENTS MOVING AND MODELING THE PROCESS OF KINETIC BY TWO STARCH CANS

2009 ◽  
Vol 12 (4) ◽  
pp. 47-54
Author(s):  
Son Doan Tran ◽  
Son Truong Tran ◽  
Minh Van Doan

Net wrapper is a traditional product of Viet Nam. The domestic and foreign markets have been liked it for a few marketing years. Net wrapper is one of the girdle type which has intermingled vein. Net wrapper makes a spring roll, this is also a traditional production of Viet Nam. Vietnamese produce 20 tons net wrapper daily, such as Vissan company produces 4 tons/day to satisfy the domestic market demand. Net wrapper product is liked specially. Nowadays, net wrapper is still made by a handicraft, therefore, the productivity is low, it has irregular vein and insanitary. In order to replace for handle movement in the handicraft of method by using machine movement process the kinetics simulation and motion of net wrapper are one of the great important process. In this paper we have described a kinetics shaped veins of net wrapper by the combined effects of the curved motion with rotated motion. This method allows the surmounted defect of handicraft and improving the capacity and quality of net wrapper, specially there is specifications supporting for process the designing.

2021 ◽  
Vol 83 (4) ◽  
pp. 44-51
Author(s):  
B. Gussenov ◽  

Currently, the importance of foreign economic activity for the enterprise cannot be underestimated. Kazakhstani enterprises cannot consider the foreign market only as another sales market, because there are qualitative differences in the development and condition of domestic and foreign markets, characteristic of all developing countries. When the domestic market lags behind in its development (including the level of products) and infrastructure from foreign markets, foreign economic activity can have the greatest impact on the growth and development of the enterprise. For effective foreign economic activity, an enterprise must have high levels of management, knowledge and competencies of personnel, the quality of resources used, etc. Moreover, it becomes possible and necessary to manage the level of these characteristics, and, consequently, the efficiency of foreign economic activity and the efficiency of the enterprise's development through the choice of the host country. Thus, foreign economic activity occupies a special place in the production and economic activity of any enterprise.


Author(s):  
Phung Anh Thu ◽  
Nguyen Vinh Khuong

The investigation was conducted to contribute empirical evidence of the association between going concern and financial reporting quality of listed firms on the Vietnam stock market. Based on data from 279 companies listed on the HNX and HOSE exchanges in Vietnam for the period 2009-2015, the quantitative research. Results found that the relationship between the going concern and financial reporting quality of listed firms. Research results are significant for investors, regulators to the transparency of financial reporting information. Keywords Going concern, financial reporting quality, listed firms References Agrawal, K., & Chatterjee, C. (2015). Earnings management and financial distress: Evidence from India. Global Business Review, 16(5_suppl), 140S-154S.Bergstresser, D., & Philippon, T. (2006). CEO incentives and earnings management. Journal of Financial Economics, 80(3), 511–529.Burgstahler, D., & Dichev, I. (1997). Earnings management to avoid earnings decreases and losses. Journal of Accounting and Economics, 24(1), 99–126.Charitou, A., Lambertides, N., & Trigeorgis, L. (2007a). Earnings behaviour of financially distressed firms: The role of institutional ownership. Abacus, 43(3), 271–296.Chen, Y., Chen, C., & Huang, S. (2010). An appraisal of financially distressed companies’ earnings management: Evidence from listed companies in China. Pacific Accounting Review, 22(1), 22–41Dechow, P., & Dichev, I. (2002). The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors. The Accounting Review, 77, 35-59.DeFond, M., & Jiambalvo, J. (1994). Debt covenant violation and manipulation of accruals. Journal of Accounting and Economics, 17(1), 145–176.DeFond, M.L., & Park, C.W. (1997). Smoothing income in anticipation of future earnings. Journal of Accounting and Economics, 23(2), 115–139.Dichev, I., & Skinner, D. (2004). Large sample evidence on the debt covenant hypothesis. Journal of Accounting Research, 40(4), 1091–1123.Đinh Thị Thu T., Nguyễn Vĩnh K. (2016). Tác động của hành vi điều chỉnh thu nhập đến khả năng hoạt động liên tục trong kế toán: Nghiên cứu thực nghiệm cho các doanh nghiệp niêm yết tại Việt Nam, Tạp chí phát triển khoa học và công nghệ, Quí 3, tr.96-108.Đỗ Thị Vân Trang (2015). Các mô hình đánh giá chất lượng báo cáo tài chính, Tạp chí chứng khoán Việt Nam, 200, tr 18-21.Habib, A., Uddin Bhuiyan, B., & Islam, A. (2013). Financial distress, earnings management and market pricing of accruals during the global financial crisis. Managerial Finance, 39(2), 155-180.Jaggi, B., & Lee, P. (2002). Earnings management response to debt covenant violations and debt restructuring. Journal of Accounting, Auditing & Finance, 17(4), 295–324.Kasznik, R., (1999). On the association between voluntary disclosure and earnings management. Journal of accounting research, 37(1), pp.57-81.Lu, J. (1999). An empirical study of earnings management by loss-making listed Chinese companies. KuaijiYanjiu (Accounting Research), (9), 25–35.McNichols, M.F. and Stubben, S.R., (2008). Does earnings management affect firms’ investment decisions?. The accounting review, 83(6), pp.1571-1603.Selahudin, N.F., Zakaria, N.B., & Sanusi, Z.M. (2014). Remodelling the earnings management with the appear- ance of leverage, financial distress and free cash flow: Malaysia and Thailand evidences. Journal of Applied Sciences, 14(21), 2644–2661.Skinner, D.J., & Sloan, R. (2002). Earnings surprises, growth expectations, and stock returns or don’t let an earnings torpedo sink your portfolio. Review of Accounting Studies, 7(2/3), 289–312.Sweeney, A.P., (1994). Debt-covenant violations and managers' accounting responses. Journal of Accounting & Economics, 17(3): 281-308.Trần Thị Thùy Linh, Mai Hoàng Hạnh (2015). Chất lượng báo cáo tài chính và kỳ hạn nợ ảnh hưởng đến hiệu quả hoạt động của doanh nghiệp Việt Nam, Tạp chí phát triển kinh tế, 10, tr.27-50.Trương Thị Thùy Dương (2017). Nâng cao chất lượng báo cáo tài chính công ty đại chúng, Tạp chí tài chính, 1(3), tr.55-56.Uwuigbe, Ranti, Bernard, (2015). Assessment of the effects of firm’s characteristics on earnings management of listed firms in Nigeria, Asian Economic and Financial Review,5(2):218-228.


2018 ◽  
Vol 52 (6) ◽  
pp. 543-549
Author(s):  
Pongphen Jitareerat ◽  
Kanlaya Sripong ◽  
Kato Masaya ◽  
Sukanya Aiamla-or ◽  
Apiradee Uthairatanakij

2019 ◽  
Vol 8 (1) ◽  
pp. 8
Author(s):  
Engel Pandey ◽  
Jenki Pongoh

A low level of sanitation and hygiene applied by smoked fish processors in North Sulawesi can affect the quality and safety of the product itself. Interestingly, there is a huge market demand of smoked fish product in North Sulawesi. That is why  it is necessary to improve quality of smoked fish product by assisting the smoked fish processors. The program's target partners are located in Pontoh Village, Wori District, North Minahasa Regency which is geographically located on the coast Pontoh Village is categorized as a fishing community, which is about 50% classified as poor families and has a small business group of processing smoked fish. The aim of this program is to increase production, marketing and finance for small entrepreneurs in Pontoh Village, Wori District, North Minahasa Regency so they can be skilled and economically independent. The specific target of this activity is to produce smoked fish products that are superior in terms of taste and shelf life while providing business continuity and strong management. The method of implementation that will be applied to this program are 1) Training on how to produced smoked-fish product using good manufacturing practices  2) Assiting about sanitation and hygiene in every step of producing smoked fish; 3) Advising on management


Author(s):  
Andi Asrianto Iskandar ◽  
Sapta Raharja ◽  
Komar Sumantadinata

The world market demand for fishery products is increasing even frequently not fulfilled. It required an effort to overcome the problems in fulfilling the demand for fishery products. Types of freshwater fish cultivated for balita fish at UD Suhada is a type of tilapia and goldfish. The purpose of this study is to examine the feasibility of balita fish agribusiness investment in UD Suhada; identify the internal and external factors that influence the development of agribusiness balita fish at UD Suhada; formulate and recommend appropriate alternative development strategies to be applied to agribusiness balita fish at UD Suhada in business development. Methods of data collection using purposive sampling method, is by deliberately selecting the sample to be studied as a respondent. Respondents were selected from the management and the workers UD Suhada. Financial analysis at 14 percent of interest rate and 5 years of project lifetime resulted in feasible decision with Rp1,105,005,110 of NPV; 4.85 of net B/C Ratio; 38.95 percent of IRR, 3 years and 5 month of PBP; and Rp1,522,035,876 or 32.725 kg of BEP. The combination of value IFE EFE values for 2.688 and 2.651 in the IE matrix shows that the position of the business in V (five) cells, that cell growth. Based on the SWOT analysis and QSPM analysis the strategic priorities is to create a diverse variety of products while maintaining the quality of balita fish, extending the range of distribution and marketing, in collaboration with researchers in developing the quality of balta fish products to face competition.Key words: balita fish, business feasibility, agribusiness, business development strategy


Author(s):  
Maria Cristina Dijmarescu

Destructive and non-destructive testing of materials present a rapid expansion given by the increase in market demand caused by the desire to obtain an increasingly better quality of products. The continuous increase in quality demands leads directly to the need to implement and modernize the techniques, methods, and equipment used for quality control. Consequently, the need for product testing services has a rapid growth. This paper presents the strength and weaknesses of implementing IT tools for the estimation of the measurement uncertainty in testing laboratories and the impact of these tools on the economic part


Author(s):  
BUDI SUGANDI ◽  
SURADI WIYONO

ABSTRAKSalah satu elemen teknologi pendukung dari industri manufaktur elektronika adalah mesin Die Attach. Mesin ini digunakan pada proses assembly komponen dengan metode pick and place komponen pada material. Sebagai proses yang penting dalam industri manufaktur, mesin ini memerlukan kalibrasi secara reguler dan tepat yang akan menjadi kunci sukses dari kualitas suatu produksi. Penelitian ini bertujuan membuat suatu purwarupa alat yang digunakan sebagai pengontrol kalibrasi dengan menggunakan laser sensor. Proses kalibrasi dilakukan dengan cara mengukur kerataan titip sisi work holder menggunakan laser sensor. Kerataan didapatkan dengan membandingkan jarak yang terukur oleh laser sensor pada tiap titik uji. Jarak yang sama pada tiap titik uji menunjukkan kerataan dari work holder. Pergerakan laser sensor dikontrol oleh dua buah motor yang bergerak ke arah sumbu X dan Y. Alat ini telah diuji dengan mengkalibrasi pada empat sisi work holder. Hasil pengujian kemudian dibandingkan dengan pengukuran manual dan didapatkan error rata-rata pengukuran sekitar 4%.Kata kunci: Laser sensor, kerataan, kalibrasi, die attach machine ABSTRACTOne of the element technology supporting an industrial manufacturing is Die Attach machine. This machine is used at component assembly using component pick and place. As an important process, this machine requires regular and precise calibration to support quality of the product. This research aims to build a prototype system using laser sensor which can be used as calibration instrument. The callibration proses was done by measuring the flatness of each side of work holder using laser sensor. The flatness was obtained by comparing the distance of each testing point. The same distance on each testing point represented the flatness of the wrok holder. The movement of laser sensor was controlled by two motors which moved to X and Y axis. The system has been tested to calibrate each side of work holder. The experimental results were then compare with manual measurement and showed the measurement error about 4%.Keywords: Laser sensor, flatness, callibration, die attach machine.


2004 ◽  
pp. 79-90
Author(s):  
Vesna Vratusa

Efficient nursery production of woody plants, as well as the level of their successful application in urban green spaces, greatly depends upon properties of substrates in which these individuals grow, develop and endure. Furthermore, quality of substrate does not only affect the quality of future product (plant individual or green space), but distinctly determines its price. This element, extremely significant for all countries in transition, thus Serbia as well, commands finding ways of making qualitative, but least expensive substrate. The most logical solution is to use mixtures/substrates of precisely defined properties, composed of domestic components. Results presented in this paper imply that it is possible to create precisely such standard mixtures from domestic resources at relatively low cost, adjusted to needs of particular species, which would ultimately lead to successful, non-expensive nursery production and application of produced stock, both on domestic and foreign markets.


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