scholarly journals Ergonomics as a Social Component of Sustainable Lot-sizing: A Review

2019 ◽  
Vol 27 (1) ◽  
pp. 1-8
Author(s):  
Sezen Korkulu ◽  
Krisztián Bóna
Keyword(s):  
Lot Sizing ◽  
Social Sustainability ◽  
Three Dimensions ◽  
Work Related ◽  
Planning And Control ◽  
Social Component ◽  
The Social ◽  
Work Related Musculoskeletal Disorders ◽  
Definition Of ◽  
And Control

Lot-sizing has an increased attention in recent years. In the area of production planning and control, this trend has given rise to the development of lot-sizing models that considers sustainability issues besides the optimization of total operational cost. The study is based on tertiary study that is ensured to analyze the total work have been published. The research was conducted by the definition of appropriate keywords for understanding sustainability issues and ergonomics as a social component in lot-sizing. The paper at hand attempts to understand the development of sustainability issues in lot-sizing and ergonomics as a social component in lot-sizing. We observe that studies focusing on all three dimensions of sustainability are comparatively scarce. However, only a few of the studies have been covered the social sustainability aspect. It is observed that studies addressing ergonomics issues are scarce, and more focus is required on the social sustainability impacts along the supply chain and lot-sizing. Most of ergonomic assessment covered relaxation allowance and energy expenditure rate, OWAS, NIOSH and another consideration about ergonomic lot-sizing is the motion types investigated by authors which were picking, storing as a lifting and carrying motions and did not covered pushing, pulling, bending and other hand motions which have positive relationship with work related musculoskeletal disorders. Finally, we propose future directions to extend research on the ergonomics in lot-sizing.

scholarly journals ACCOUNTING IN TAXATION OF ENTERPRISES

2021 ◽  
pp. 115-128
Author(s):  
Olena PODOLIANCHUK
Keyword(s):  
Accounting Information ◽  
Tax Base ◽  
Planning And Control ◽  
Indirect Taxes ◽  
The Subject ◽  
Characteristic Features ◽  
Business Entities ◽  
Definition Of ◽  
Tax Reporting ◽  
And Control

The article analyzes the revenues of the consolidated budget of Ukraine and determines that budget revenues are growing, mainly due to taxes and fees. The normative definition of the terms «tax» and «collection» is revealed and the main characteristic features are outlined. A critical assessment of the essence of the characterized definitions was made and the inconsistency of the terminological apparatus was determined. It was found that the definitions take into account the principle of mandatory payment of tax or fee paid by a particular payer to a specific account of the allocation budget. The main criteria for distinguishing between direct and indirect taxes are highlighted: method of translation: direct – one participant in the calculation and payment, indirect – several participants; object of taxation: direct – from income, profit, property and resources, indirect – from the value of consumption or use of goods; subject of payment: direct is paid by the taxpayer – the manufacturer or seller, the owner of the goods, indirect – by the subject of the tax burden (the buyer who incurs costs). Taking into account the research of scientists and their own opinion, it is proposed to substantiate at the legislative level the terminology of definitions of direct and indirect taxes, as well as to outline a clear classification list. It is proved that accounting influences management decisions, as the received accounting information certifies the data on the activity of the enterprise and gives the chance to carry out further planning and control. It is determined that the purpose of accounting in taxation is to form a reliable and legally justified size of the tax base and determine the amounts of tax liabilities from taxes and fees for generalization in tax reporting for individual taxes. The accounting process of calculations for taxes and fees of business entities is outlined. It is proposed to separate the objects of taxation in the accounting policy of enterprises.

scholarly journals Working Class in Soviet and Russian Sociological Discourse

2018 ◽  
Vol 14 (4) ◽  
pp. 86-92
Author(s):  
V. Gavriliuk ◽  
T. Gavriliuk
Keyword(s):  
Social Change ◽  
Working Class ◽  
Social Structure ◽  
Organizational Structures ◽  
Russian Society ◽  
Capitalist System ◽  
Planning And Control ◽  
The Times ◽  
Definition Of ◽  
And Control

The Object of the Study. The correlation of class and stratification approaches in Soviet and post-Soviet sociology.The Subject of the Study. New working class in Russian sociological discourse.The Purpose of the Study. The objectives are to substantiate the necessity of actualizing of the class approach in the study of modern Russian society social structure; identifying the signs of a new working class.The Main Provisions of the Article. In accordance with Marxist ideology, in Soviet sociology a working class was regarded as a protagonist of social change and a center of attraction for the forces of social change. The contemporary integration of workers into the capitalist system, the transition to the economy of the sixth order, the defeat of socialism, the global transition to a postindustrial society require to comprehend the «working question» from a new prospective. The authors actualize the problem of revealing the content and structure of the «new working class», traditional and actual methods of its theoretical conceptualization. The features of class and stratification approaches to the allocation of the working class in the structure of society have been studied. It has been shown that the excessive specification of criteria, non-critical declarative positioning of the middle class into the basis of the Russian society structure, led to a high degree of uncertainty in the model of the social structure of the Russian society of the early XXI century. The author's definition of the concept of a new working class has been given. Defining “the new working class of modern Russia”, we mean a group of employees in all spheres of material production and services whose content and nature of work are routinized and segmented; not participating in management and not having the property rights to the enterprise in which they work. Most of the times, these are workers without higher education. Power and control in the organization do not belong to them, their degree of freedom and authority in organizational structures are limited, they do not influence on the planning and control of labor

Interplay between labour dynamics, accounting and accountability practices during the rise of a political logic: an Egyptian case study

2020 ◽  
Vol 17 (4) ◽  
pp. 675-702
Author(s):  
Ahmed Abdelnaby Ahmed Diab
Keyword(s):  
Corporate Management ◽  
Content Type ◽  
Study Approach ◽  
The Social ◽  
Revolutionary Politics ◽  
Definition Of ◽  
And Control ◽  
Accountability Practices ◽  
African Setting

Purpose The purpose of this study is to provide a political explanation of management, accounting and control (MAC) practices in a traditional and unstable African setting. This was done by exploring the influence of latest revolutionary politics in Egypt along with labour dynamics in the context. Design/methodology/approach Theoretically, the study uses the institutional logics perspective to understand the effects of higher order institutions on corporate management and workers at the micro level. Methodologically, the study adopts an interpretative case study approach. Data were collected using a triangulation of interviews, documents and observations. Findings The study finds that volatile political settings can have different contradictory implications for MAC practices. It also concludes that revolutionary events play a central role not only in the configuration of MAC practices but also in the mobilisation of labour resistance to these practices. Originality/value The study contributes to the literature by investigating the different appearances of MAC practices in a volatile, political or revolutionary context, in contrast to highly investigated stabilised Western contexts. This broadens the definition of the social in the area of accounting and control.

scholarly journals Development of a Lot-Sizing Model to Prevent Heat Stress and Work-Related Musculoskeletal Disorders

2021 ◽  
Vol 33 (6) ◽  
pp. 871-882
Author(s):  
Sezen Korkulu ◽  
Krisztián Bóna
Keyword(s):  
Heat Stress ◽  
Production Line ◽  
Material Handling ◽  
Lot Sizing ◽  
Metabolic Cost ◽  
Heat Strain ◽  
Total Cost ◽  
Work Related ◽  
Work Related Musculoskeletal Disorders ◽  
Rest Time

Management of heat stress and metabolic cost is vital for preventing any work-related disorders. In this paper, we integrated rest time formulations for heat strain and metabolic cost to develop a new lot sizing model for preventing heat exposure and work-related musculoskeletal disorders. The effects of heat strain and rest allowance on the total cost of the production supply process were investigated. The problem studied in this paper was the handling of the raw materials placed in boxes by manual material handling in order to supply the material requirement of a production line placed in a production area. For the realisation of the material handling transactions between the raw material warehouse and the production line, Electric Pallet Jack (EPJ) was used. The study covers the investigation of picking, storing, and carrying motions for the manual handling of these materials. The result of the analysis has shown that 8.5% savings were achieved by using the heat strain and rest time in comparison to the total cost of this part of the production line supply process with the ISO 7243 maximum metabolic work limit. Consequentially, the analysis results showed that the developed method demonstrated the viability of lot sizing model optimisation with multiple objectives and complex constraints with regards to the metabolic cost and heat strain.

Simulation and Ergonomics Approach for Service & Manufacturing Process Improvement

2012 ◽  
Vol 502 ◽  
pp. 121-125 ◽  
Author(s):  
A. Sánchez-Lite ◽  
M. García-García
Keyword(s):  
Process Improvement ◽  
Process Design ◽  
Human Factor ◽  
Process Development ◽  
3D Design ◽  
Simulation Tools ◽  
Work Related ◽  
Work Related Musculoskeletal Disorders ◽  
And Control ◽  
Detection Evaluation

The human factor is a key variable in the efficiency of the product-process development system. The ability to be able to predict the influence of this factor in the process is a significant challenge in manufacturing engineering, as well as the consequences that the process designed has on this factor. All ergonomic considerations have traditionally been evaluated without using 3D product design. Nowadays, 3D process design technologies and simulation tools allow us the opportunity from the earliest stages of the design process. They can also be used to improve current processes in order to increase human comfort, productivity and safety. This paper describes a methodology using 3D design and simulation tools to improve industrial and service processes. This methodology has as an objective the detection, evaluation and control of work-related musculoskeletal disorders (WMSDs).

scholarly journals A Program for the Development of the Metropolitan City of Reggio Calabria - Preliminary Issues

2014 ◽  
Vol 11 ◽  
pp. 177-186 ◽  
Author(s):  
Angela Viglianisi
Keyword(s):  
System Organization ◽  
Integrated Approach ◽  
Cultural Identities ◽  
Present Contribution ◽  
Metropolitan City ◽  
The Social ◽  
Territorial Organization ◽  
To Come ◽  
Definition Of ◽  
And Control

The Program of the development of the metropolitan city of Reggio Calabria, can not be guided from simple considerations of quantitative type, but it must take into account the existing system of material and immaterial relations, that are the result of a series of sectorial issues organization, of the social and economic dynamics, until the cultural identities. Above all, the transport system has always an important role for development and control of a territorial System / Organization [1]. The integrated approach transport-territory, still now not at all took for granted, must become an opportunity to pursue for the competitiveness development of metropolitan city of Reggio Calabria. One of the asserted factors of competitiveness of a metropolitan area must be that of local transports. For these reasons, the present contribution puts as goal the deepening of urban metropolitan links of Reggio Calabria with the various systems of relationship between the municipalities, it has come to generate an idea of Territorial Organization of the future metropolitan city of Reggio Calabria. Also, the methodological course is based on analysis of supply of transport on the critical till to come to the definition of the first hypothesis of vision.

scholarly journals THEORETICAL BASES OF MECHANISMS OF STRUCTURING OF A SUBSYSTEM OF PLANNING AND CONTROL OF OPERATING SYSTEM OF THE ORGANIZATION

2021 ◽  
Author(s):  
Yelyzaveta Snitko ◽  
Yevhenia Zavhorodnia
Keyword(s):  
Operating System ◽  
Development Program ◽  
Management Planning ◽  
Control Subsystem ◽  
Planning And Control ◽  
Market Situation ◽  
Development Concept ◽  
Definition Of ◽  
And Control

The article discusses the theoretical foundations of the structuring mechanism for the planning and control subsystem of the organization's operating system. In the operating management system, the system acts as the object of management, planning and control subsystem is the subject of management. The author's algorithm for constructing of mechanism planning and control subsystem (PCS) of the operating system (OS) of the organization is proposed. This mechanism represents a scientifically grounded trajectory of its development. The core of the mechanism for constructing the PCS OS of the organization is the PCS reengineering model on the basis of which the structuring of the processes occurring in the PCS OS is carried out. The PCS OS reengineering model is considered as the subordination of three components to be studied in the organization: formation of the OS development concept; diagnostics of the state of the PCS OS; simulation of PCS OS. Formation of the OS development concept is the definition of the main parameters of the OS PCS activity, but their formulation is an important role in the further development of the OS PCS. Diagnostics of the organization's PCS OS operation includes the determination of evaluative features, the choice of methods for their measurement and characterization of these features according to certain principles, assessment of the identified deviations from standard, generally accepted values. Reengineering PCS OS is a process of identifying management tasks that are not at all solved in PCS OS or are being solved poorly. The PCS OS model of an organization based on reengineering consists of several blocks. The input receives information about the conceptual (methodological) parameters of the OS, there are the goal, the strategy and the policy for the development of the OS, as well as promising programs for the development of the OS. These parameters are the vision of the operational management and top management of the organization of the current market situation, demand on products and other important indicators. The OS development program can contain both general and specific areas of activity. The final stage of structuring is the formation of functional tasks for managing the OS PCS. The stages of implementation of the PCS reengineering model in the OS are analyzed as well as indicators for assessing the implementation results, the assessment algorithm, possible scenarios and reverse actions based on the results of implementation are considered.

scholarly journals On the Definition of Catastrophe Claims and the Calculation of their Expected Cost for the Purpose of Long Range Planning and Profit Centre Control

1987 ◽  
Vol 17 (2) ◽  
pp. 171-177 ◽  
Author(s):  
Björn Ajne ◽  
Harry Wide
Keyword(s):  
Long Range ◽  
Real Data ◽  
Expected Cost ◽  
Planning And Control ◽  
Long Range Planning ◽  
Definition Of ◽  
And Control ◽  
A Company

AbstractSome reasons are given for paying special attention to the gross cost of catastrophe claims in planning and control. A method is then described of defining catastrophe claims and estimating their expected cost. The various steps in applying the method to real data and its performance for planning and control are discussed and illustrated in conjunction with an investigation carried out on a company portfolio.

scholarly journals Towards harmonisation of case definitions for eight work-related musculoskeletal disorders - an international multi-disciplinary Delphi study

2021 ◽  
Vol 22 (1) ◽  
Author(s):  
Sietske J. Tamminga ◽  
P. Paul F. M. Kuijer ◽  
Kathryn Badarin ◽  
Jose Hernán Alfonso ◽  
Joana Amaro ◽  
...  
Keyword(s):  
Occupational Health ◽  
Physical Examination ◽  
Knee Osteoarthritis ◽  
Health Professionals ◽  
Delphi Study ◽  
Case Definition ◽  
Case Definitions ◽  
Work Related ◽  
Work Related Musculoskeletal Disorders ◽  
Definition Of

Abstract Background International consensus is needed on case definitions of work-related musculoskeletal disorders and diseases (MSDs) for use in epidemiological research. We aim to: 1) study what information is needed for the case definition of work-related low back pain (LBP), lumbosacral radicular syndrome (LRS), subacromial pain syndrome (SAPS), carpal tunnel syndrome (CTS), lateral and medial elbow tendinopathy, and knee and hip osteoarthritis, and to 2) seek consensus among occupational health professionals/researchers regarding the case definitions of these work-related MSDs. Methods A two-round Delphi study was conducted with occupational health professionals/researchers from 24 countries. Definition of work-related MSDs were composed of a case definition with work exposures. Round 1 included 32 case definitions and round 2, 60 case definitions. After two rounds, consensus required 75% of the panellists to rate a case definition including work exposures ≥7 points on a 9-point rating scale (completely disagree/completely agree). Results Fifty-eight panellists completed both rounds (response rate 90%). Forty-five (70%) panellists thought that for LBP a case definition can be based on symptoms only. Consensus was only reached for work-related medial elbow tendinopathy, while the lowest agreement was found for knee osteoarthritis. Where consensus was not reached, this was – except for LBP - related to physical examination and imaging rather than disagreement on key symptoms. Conclusion Consensus on case definitions was reached only for work-related medial elbow tendinopathy. Epidemiological research would benefit from harmonized case definitions for all MSDs including imaging and physical examination for LRS, SAPS, CTS, lateral elbow tendinopathy and hip and knee osteoarthritis.

Sign in / Sign up

Export Citation Format

Share Document