scholarly journals Optimizing Replaced Nozzle Diameter of Abrasive Blasting Systems Using Experiment Technique Design

2020 ◽  
Vol 10 (11) ◽  
pp. 3920 ◽  
Author(s):  
Ngoc-Pi Vu ◽  
Xuan-Hung Le ◽  
Dinh-Ngoc Nguyen ◽  
Anh-Tung Luu ◽  
Thanh-Tu Nguyen ◽  
...  
Keyword(s):  
Regression Model ◽  
Boron Carbide ◽  
Design Of Experiment ◽  
Nozzle Diameter ◽  
Cost System ◽  
Experiment Technique ◽  
The Cost ◽  
Cleaning Cost ◽  
Abrasive Blasting

The blasting technique has been broadly utilized to prepare new surfaces for painting, engraving, etc., in industry. In fact, the minimization of the cleaning cost system is essential. However, the knowledge of this technique in terms of optimization has been poor so far. The aim of this study is to find the optimum replaced boron carbide nozzle diameter for the abrasive blasting system. The basis of the study is to find the replaced nozzle diameter to minimize the cost of the blasting system. Seven main parameters are adopted for examining their influences on the response and the optimum replaced nozzle diameter. The design of experiment (DOE) technique is utilized by using Minitab@19. The results reveal that the initial nozzle diameter has the strongest impact on the optimum replaced nozzle diameter. Furthermore, the proposed regression model has been found to be entirely insistent to the experiments. The utilization of this model can provide an effective way to simplify the calculation of the optimum initial nozzle diameter for boron carbide.

A Study on Multi-Objective Optimization of Abrasive Blasting Systems

2010 ◽  
Vol 126-128 ◽  
pp. 29-34 ◽  
Author(s):  
Vu Ngoc Pi ◽  
Tran Minh Duc
Keyword(s):  
Boron Carbide ◽  
Optimization Problem ◽  
Nozzle Diameter ◽  
Multi Objective Optimization ◽  
Multi Objective ◽  
Nozzle Wear ◽  
The Cost ◽  
Cost Components ◽  
Abrasive Blasting

This paper introduces a study on a multi-objective optimization problem of abrasive blasting systems. The aim of the study is to find the optimum exchanged diameter of boron carbide nozzles. In the study, the effects of several parameters such as the maximum nozzle diameter, the nozzle wear and the cost components on the optimum initial nozzle diameter were taken into account. From the study, a regression model for determination of the optimum initial diameter of boron carbide nozzles was introduced.

Cost Optimization of Abrasive Blasting Systems: A New and Effective Way for Using Blasting Nozzles

2007 ◽  
Vol 329 ◽  
pp. 323-328 ◽  
Author(s):  
Vu Ngoc Pi ◽  
A.M. Hoogstrate
Keyword(s):  
Cost Optimization ◽  
Nozzle Diameter ◽  
New Model ◽  
Nozzle Wear ◽  
Efficiency Cost ◽  
Cleaning Cost ◽  
Cost Components ◽  
Optimal Diameter ◽  
Comprehensive Study ◽  
Abrasive Blasting

This paper introduces a new and comprehensive study on cost optimization of abrasive blasting systems. In the study, the effects of many parameters such as nozzle diameter, air pressure, efficiency, cost components as well as the effect of the nozzle wear on the cleaning cost were investigated. A new model for calculation of the optimal exchanged nozzle diameter (called “optimal diameter”) was proposed. With “optimal diameter” a new and effective way of using and making blasting nozzles was proposed and both the cleaning cost and the cleaning time can be reduced significantly.

Profit Optimization of Abrasive Blasting Systems

2008 ◽  
Vol 389-390 ◽  
pp. 392-397 ◽  
Author(s):  
Vu Ngoc Pi
Keyword(s):  
Optimization Problem ◽  
Nozzle Diameter ◽  
Profit Rate ◽  
Nozzle Wear ◽  
Profit Optimization ◽  
Maximal Profit ◽  
The Cost ◽  
Cost Components ◽  
Abrasive Blasting

This paper presents a new study on profit optimization of abrasive blasting systems. In the study, the effects of many parameters such as the air pressure, the initial nozzle diameter, the cost components and the nozzle wear on the profit rate were investigated. Based on the results of the optimization problem, regression models for determination of the optimal exchanged nozzle diameter in order to get the maximal profit rate were proposed. With “optimal diameter”, both the profit rate and the cleaning time can be reduced significantly.

scholarly journals Primary Research of the Advantages and the Cost Control of the ABC & EVA Integrated System

2010 ◽  
Vol 3 (3) ◽  
pp. 141
Author(s):  
Haibo Hu
Keyword(s):  
Cost Control ◽  
Control Strategies ◽  
Economic Value ◽  
Value Added ◽  
Capital Cost ◽  
Integrated System ◽  
Activity Based Costing ◽  
Cost System ◽  
Integrated Cost ◽  
The Cost

The integrated product of Activity-Based Costing (ABC) and Economic Value Added (EVA) is the ABC & EVA system, i.e. the integrated cost system. Traditional ABC method gives priority to the interior activity chain of enterprise to implement the cost analysis, but ignores the capital cost, so the cost accounting is not complete. The ABC & EVA system brings the capital cost into the cost management, which could not only open out the real economic value created by the cost objects, but extend the pure cost computation of ABC to the performance evaluation. Based on the principle of the ABC & EVA system, the enterprise cost control strategies under the integrated cost system are proposed.

Parametric exploration on the airfoil design space by numerical design of experiment methodology and multiple regression model

2019 ◽  
Vol 234 (1) ◽  
pp. 3-18 ◽  
Author(s):  
Xingxing Li ◽  
Ke Yang
Keyword(s):  
Regression Model ◽  
Wind Turbine ◽  
Multiple Regression ◽  
Design Space ◽  
Leading Edge ◽  
Multiple Regression Model ◽  
Highly Nonlinear ◽  
Numerical Design ◽  
Wind Turbine Airfoil ◽  
The Cost

Robust airfoil design is crucial to efficient, stable, and safe operation for modern wind turbines. However, even for deterministic wind turbine airfoil design, the problem is complex regarding to aerodynamic, acoustic, and structural requirements of wind turbine blades. Therefore, this study aims to assess the design variable impact, identify significant variables, and obtain the correlation with the airfoil responses, to reduce the cost of the airfoil robust optimization. In this paper, the optimal hypercube design method was applied to an airfoil designed by the National Advisory Committee for Aeronautics, NACA 63-421, which is commonly employed in the outboard modern wind turbine blade, to perform the numerical design of experiments. Then, a parametric exploration on the characteristics of airfoil design space by the multiple regression model and statistical analysis method were conducted. It was identified that in regular design space, the variations of aerodynamic and structural parameters are dominated by the airfoil camber and radius of leading edge. Meanwhile, the chord-wise position of the maximum thickness also has strong impacts on the airfoil performance. In further, the overall design spaces are explored to be highly nonlinear in aerodynamic and acoustic responses because of the nonlinear effects of the airfoil chord-wise position of the maximum camber and radius of leading edge. Strong but undesirable correlations were demonstrated between the maximum lift-to-drag ratio and the total sound pressure level. These findings could serve as a valuable guidance for wind turbine airfoil robust design to screen the stochastic design variables, simplify the design space, and reduce the cost.

Dealing with the visibility created by accounting numbers – A case study of cost accounting translation in a transitional economy

2020 ◽  
Vol 10 (2) ◽  
pp. 277-303
Author(s):  
Catalin Nicolae Albu ◽  
Nadia Albu ◽  
Flavius Andrei Guinea ◽  
Mathew Tsamenyi
Keyword(s):  
Decision Making ◽  
Management Accounting ◽  
Actor Network Theory ◽  
Unintended Consequences ◽  
Content Type ◽  
Construction Companies ◽  
Cost System ◽  
Costing System ◽  
State Taxation ◽  
The Cost

PurposeThis paper investigates the process of translating a costing tool into operational use in the context of a transitional (post-communist) economy, where local institutions challenge the rationality of western methods.Design/methodology/approachBy mobilizing Actor–Network Theory, in particular Callon's four moments of translation, and by drawing data from an interventionist research, the paper focuses on the process of change instilled by the implementation of a costing tool in 20 Romanian construction companies.FindingsThe costing system is initially problematized as a tool for rational decision making. However, the visibility over the accounting figures generated by the costing tool instilled new roles for the cost system to manage internal and external interdependencies. First, two costing datasets were created, one for decision making and one for tax purposes, to manage the relationship with the state taxation authorities. Second, since the costing tool generated visibility over the field practices as well, engineers convinced management to drop the decision-making set of costs. The costing tool ultimately only became used for tax optimization, an originally unintended use, reflecting its translation process.Research limitations/implicationsBy taking an interventionist approach, the paper contributes to theorizing accounting in transitional economies by bringing their economic idiosyncrasies into the analysis.Practical implicationsThe results inform managers about the intended and unintended consequences of management accounting tools and about actors' role in shaping their use.Originality/valueOur research responds to recent calls to study how organizations configure their control systems in a rapidly changing environment and what is the role of management accounting in these arrangements.

scholarly journals Evaluation of the Effect of Company's Life Cycle on the Cost of Equity

2016 ◽  
Vol 10 (12) ◽  
pp. 237
Author(s):  
Mehdi Maranjory ◽  
Samira Keykha
Keyword(s):  
Life Cycle ◽  
Panel Data ◽  
Regression Model ◽  
Growth Model ◽  
Growth Stage ◽  
Cost Of Equity ◽  
Mature Phase ◽  
Significant Difference ◽  
The Cost

The aim of this study is to investigate effect of company's life cycle on cost of stockholders , in this regard, three hypotheses were developed that a sample of 118 companies during the period of 2009 to 2015 were selected in order test them and regression model and panel data was used to analyze hypotheses. In this study, Dickinson (DeAngelo et al., 2006; Dickinson, 2011; Rahmanian, Moghaddam et al., 2014) company life cycle criteria has been used to separate companies to different steps of company life cycle and the Gordon growth model has been used to measure cost of stockholders. The results show that the cost of stockholders has significant difference with each other in mature phase of Company life cycle Compared with recession of company's life cycle. The results also show that cost of stockholders have significant difference with each other compared with recession of company's life cycle in the growth stage of companies life cycle . Finally, the results show that cost of stockholders have significant difference with each other in the Company life cycle birth and decline compared with the record of company's life cycle.

scholarly journals Cost Adjustment in the Korean Defense Industry: Empirical Research on the Relation between Earnings Management and Sustainability

2019 ◽  
Vol 11 (5) ◽  
pp. 1481 ◽  
Author(s):  
Sangkyun Sohn ◽  
Joonho Park ◽  
Jinseek Lee
Keyword(s):  
Earnings Management ◽  
Indirect Costs ◽  
Defense Industry ◽  
Equity Capital ◽  
Cost Of Equity Capital ◽  
Cost Of Equity ◽  
Cost System ◽  
The Difference ◽  
Integrated Cost ◽  
The Cost

This article is a demonstrative research on the motivation and method for earnings management in the Korean defense industry and its connection with the cost of equity capital. The data for this article comes from the Korean DICS (Defense Integrated Cost System). The difference between the cost data submitted by defense corporations and those verified by DAPA (Defense Acquisition Program Administration) serves as an indicator of earnings management; such a direct measurement of earnings management distinguishes this research from previous studies focusing on indirect indicators of earnings management, such as discretionary accruals. This article purposefully names such a specific form of earnings management as ‘cost adjustment’ that takes advantage of the difference between the submitted cost and the verified cost. The result of the research shows that cost adjustment activities in the defense industry are proportional to the capital cost required by shareholders. It is also notable that the cost adjustment activities in the defense industry are mostly done by making use of direct costs, in contrast to other industries utilizing indirect costs, which are hardly traceable. As a result of cost adjustment to meet short-term target profit, the long-term sustainability of the company would get impaired from the inflated costs in direct cost adjustments.

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