Lean Six Sigma in Finance and Accounting Services for Enhancing Business Performance

The evolution of Lean Six Sigma includes both the speed of Lean and the robustness of Six Sigma. Lean Six Sigma leads to greater efficiency and better quality in the finance and accounting process. Lean Six Sigma helps in solving various issues faced by finance and accounting processes. Applying the principles and discipline of Lean Six Sigma in finance and accounting provides the tools and discipline to strengthen the internal control environment while at the same time ensuring that the information flows are efficient. Lean Six Sigma is the predominant process management methodology for finance and accounting services as it is rapidly transforming how finance and accounting functions are managed. Research provides a set of guidelines in the form of the smooth deployment of Lean Six Sigma in finance and accounting services and develops various frameworks for emphasizing its operational, tactical, and strategic benefits. Research also provides various illustrations of successful Lean Six Sigma deployment in finance and accounting.

Characteristics of Soy Protein Prepared Using an Aqueous Ethanol Washing Process

Currently, the predominant process for soy protein concentrate (SPC) production is aqueous ethanol washing of hexane-extracted soy meal. However, the use of hexane is less desired, which explains the increased interest in cold pressing for oil removal. In this study, cold-pressed soy meal was used as the starting material, and a range of water/ethanol ratios was applied for the washing process to produce SPCs. Washing enriched the protein content for the SPCs, regardless of the solvent used. However, we conclude that washing with water (0% ethanol) or solvents with a high water/ethanol ratio (60% and above) can be more advantageous. Washing with a high water/ethanol ratio resulted in the highest yield, and SPCs with the highest protein solubility and water holding capacity. The water-only washed SPC showed the highest viscosity, and formed gels with the highest gel strength and hardness among all the SPCs at a similar protein concentration. The variations in the functionality among the SPCs were attributed to protein changes, although the effects of non-protein constituents such as sugar and oil might also be important. Overall, the aqueous ethanol washing process combined with cold-pressed soy meal created SPCs comparable to commercial SPC in terms of composition, but with varied functionalities that are relevant for novel soy-food developments.

Mixed steatohepatitis: more questions than answers (Part 1)

The term steatohepatitis is used for a heterogeneous group of diseases of various etiologies, characterized by a similar morphological picture. Earlier the diagnosis of non-alcoholic fatty liver disease implied the exclusion of other causes of steatohepatitis, in recent years it has been suggested that a combination of various etiological variants of steatohepatitis is possible. The review considers the terminological, epidemiological and pathogenetic aspects of the most common combination: metabolic and alcoholic genesis, the issues of the mutual influence of etiopathogenetic factors and the identification of the predominant process. Issues of existing and prospective pathogenetic and symptomatic therapy are discussed in detail. Treatment of steatohepatitis is based on the elimination of known causal factors and lifestyle modification; therapy includes medications, that have been proven to be effective in certain types of steatohepatitis and symptomatic therapy as well.

Pengaruh Penambahan H2O2 dan Na2S2O5 pada Proses Detoksifikasi Tailing Hasil Pelindian Emas

Abstrak. Proses ekstraksi emas dan perak melalui metode pelarutan selektif menggunakan reagen sianida merupakan proses pengolahan yang umum digunakan saat ini. Salah satu tantangan yang hadir dengan pemanfaatan proses pelindian adalah kontrol kandungan weak acid dissociable cyanide (WAD CN) pada tailing hasil proses pelindian guna menghindari terjadinya pencemaran lingkungan. Berdasarkan standar yang ditetapkan oleh International Cyanide Management Institute (ICMI), kandungan sianida yang diperbolehkan untuk dibuang bersama tailing ke lingkungan sebesar <50 ppm. Rangkaian proses yang harus dilakukan untuk menekan kandungan WAD CN pada tailing adalah melalui proses cyanide detoxification. Proses detoksifikasi yang dilakuan adalah dengan menambahkan oksidator berupa H2O2 dan kombinasi dengan Na2S2O5 (sodium metabisulphide/SMBS) dengan rasio H2O2:CN sebesar 2:1, 5:1, 10:1, dan 20:1, serta penambahan SMBS dengan rasio antara SO2:CN sebesar 4:1 dalam sebuah bottle roll. Penambahan SMBS bertujuan untuk menurunkan jumlah penggunaan oksidator H2O2 yang digunakan. Berdasarkan analisis yang dilakukan diketahui bahwa semakin besar perbandingan antara H2O2:CN maka semakin rendah WAD CN yang dihasilkan, dari 84 ppm sebelum adanya penambahan oksidator menjadi 0,18 ppm pada rasio penambahan 20:1. Selain itu penambahan Na2S2O5 juga menyebabkan penurunan kandungan WAD CN yang lebih signifikan menjadi 0,31 ppm pada rasio H2O2:CN sebesar 5:1. Adapun variasi pH tidak menunjukkan pengaruh yang signifikan terhadap kadar WAD CN pada saat proses detoksifikasi. Kata kunci: sianidasi, detoksifikasi sianida, wastewater treatment, pelindian emas. Abstract. The Effect of H2O2 and Na2S2O5 Addition in Cyanide Detoxification from Leached-Gold Tailing. Cyanide leaching is the predominant process of gold and silver extraction in large scale mining. The most challenging part related to leaching process of cyanide is controlling the content of weak acid dissociable cyanide (WAD CN) in tailing to prevent environmental pollution. The International Cyanide Management Institute (ICMI) has determinded the cyanide content allowed to be disposed of with tailings into the environment should not more than 50 ppm. Content of WAD CN in tailing can be suppressed by cyanide detoxification process. Detoxification process was conducted by adding H2O2 as an oxidizing agent into the tailings with varying H2O2:CN ratio (2:1, 5:1, 10:1, and 20:1) and combining with the addition of Na2S2O5 (sodium metabisulphide/SMBS) with SO2:CN ratio of 4:1 in a bottle roll. The study showed that the greater the ratio of H2O2:CN, the lower the WAD CN remained in tailing, from 84 ppm before any addition of oxiding agent to 0.18 ppm at ratio of 20:1. Moreover, Na2S2O5 addition was also significantly reduced WAD CN content down to 0.31 ppm at H2O2:CN ratio of 5:1. It also has been identified that pH variation has no significant impact to WAD CN content during detoxification process. Keywords: cyanidation, cyanide detoxification, wastewater treatment, gold leaching. Graphical Abstract

The Effect of Hydroxyapatite from Various Toothpastes on Tooth Enamel

The process of re-demineralisation is governed by the degree of mineral saturation of oral fluids. Due to positive changes in conditions, remineralisation can become the predominant process leading to the healing of injuries. To improve remineralisation, it is necessary to increase the concentration of calcium and fluoride in oral fluids. For this purpose, fluorides have traditionally been used in varied forms and concurrently, the cariostatic mechanism can be explained by increasing the force of fluorapatites. The aim of this paper was to demonstrate the importance of using toothpastes containing hydroxyapatite on tooth enamel and how to operate at microscopic level by sealing the enamel and enamel prism defects etched by acid. The specimens obtained from extracted teeth were treated with different types of toothpastes containing hydroxyapatite: Biorepair, Sensodyne Repair & Protect and Lacalut White & Repair. We treated the teeth with the aforementioned toothpastes, followed the study under SEM microscope. We compared the control sample with the treated sample, and then the treated samples were compared to each other. All three toothpastes used had the expected result, making a protective layer on the surface of the etched enamel, but in this study, the Sensodyne toothpaste seems to be the most effective.

Altitudinal Biodiversity Gradient and Ecological Drivers for Different Lifeforms in the Baotianman Nature Reserve of the Eastern Qinling Mountains

Variation in species composition between two communities is so-called β diversity, or dissimilarity, and can be separated into two components: turnover and nestedness. However, the mechanisms underlying these two components remain ambiguous, particularly for different lifeforms. In this study, we examined the altitudinal gradient of biodiversity in the Baotianman Nature Reserve of the eastern Qinling Mountains in central China and found that turnover is the predominant process accounting for β diversity, that dispersal limitation is the main factor influencing species diversity, and that its effect on trees is greater than on shrubs, with herbs least affected. Nestedness, in contrast, is less prominent and generally affected by the richness deviation between communities, and the impact of richness deviation is stronger on shrubs than on trees, and in turn, stronger than on herbs. We zoned the altitudinal vegetation communities by pairwise dissimilarity index, and found that the peak value of turnover rather than β diversity indicates the existence of transitional zones; the higher the turnover index, the greater the diversity between communities. Comparatively, nestedness indicates species overlap between communities. The highest nestedness index usually occurs in the interior of vegetation zones. The result of community clustering by pairwise dissimilarity shows that understory species could have been mostly replaced upwards, while the dominant tree species may keep stable, indicating that dispersal limitation works differently for different lifeforms.

PHYSICO-CHEMICAL BASES OF ELECTROLYTIC SYNTHESIS OF CARBON NANOMATERIALS FROM MOLTEN SALTS. Part 1

An analysis of the decomposition potentials of lithium, sodium, potassium, calcium, barium, and magnesium carbonates with different versions of cathode products (elemental carbon, carbon monoxide, metal and carbide) in the range of 300-1900 K showed that for K2CO3 deposition of alkali metal on the cathode is most energetically profitable process at all temperatures. For Na2CO3 it is possible to obtain carbon at T < 1000 K. With temperature increase, the predominant process is the reduction of alkali metal. For Li2CO3, CaCO3, BaCO3, MgCO3 at T < 950 °C carbon deposition will be more advantageous, at higher temperatures reduction up to CO will be more advantageous. The decomposition of CO2 flows at more positive potentials compared with carbonate systems. However, low activity of CO2 in carbonate-containing melts will prevent the significant contribution of this reaction to the electrode process. Thermodynamic calculations of the dependence of the carbon deposition potentials from carbonate anion on the acidity of the melt (concentration of oxide ions) show the possibility of displacing this potential up to 0.8 V by changing the acid-base properties of the melt. On the basis of the analysis of binary phase diagrams, Me–C and MeC–C, criteria for selecting the cathode material for generation of the tubular structure of graphite are established. The diagrams should contain: (1) – solid solutions of C–Me at a temperature of 700–900 °C and sufficient solubility of carbon (up to ~ 1 at.%) in the metal should be observed; (2) – after saturation of the solid solution with carbon, the precipitation (precipitation) of graphite from the metal should occur without the formation of intermediate carbide phases; (3) – in the case of the formation of carbides, the diffusion of carbon in the solid solution С–Ме and in the carbide phase MeС should flow with high speed and quickly reach the concentration of carbon saturation for graphite deposition.

Evolution of Voids in Mg/Al Diffusion Bonding Process

The closure process of voids was very crucial for diffusion bonding, voids behaviors in Mg/Al bonding process were investigated, and the control mechanisms of diffusion at different predominant process parameters were discussed in this paper. Finite element simulation was utilized to investigate the influence of thermal residual stresses on the appearance of secondary voids. The results showed that: the dominant mechanism of void closure was plastic deformation in the initial stage of Mg/Al diffusion bonding. Numerical results indicated that secondary voids could be easily generated in the regions where tensile residual stress gradient achieves the maximum, corresponding to area that Al3Mg2 layer at the nearby Al/Al3Mg2 interface, the segregation of voids deteriorated the performances of the bonded joints.

The Thermooxidation and Resistance to Moulds Action of Some Polyethylene Sorts Used at Anticorrosive Insulation of the Underground Pipelines

Polyethylene (PE) insulations have a wide applicability in the insulation of both underground pipelines and underground power cables. In this context, by coupled techniques of thermal analysis (TG/DTG+DTA) and microbiological determinations, have been studied thermooxidability and resistance to moulds action of some polyethylene sorts. Following the processing of the experimental data obtained by thermal analysis it was found that during the applied heat treatment (100 grd C), in the first approx. 380 h, there is a growth of LDPE (low density polyethylene) polymerization degree by elongation of the aliphatic chains, after which the predominant process consists in the structure crosslinking. For MDPE (mean density polyethylene) samples, during the thermal treatment applied, it was found that the crosslinking degree of polyethylene (PE) increased without significant molecular weight change (with all the related consequences of increasing the weight of the tertiary and quaternary carbon atoms in the molecule). Microbiological determinations have highlighted that the resistance to filamentous fungal action of LPDE is higher than that of the investigated MDPE. It was found that after heat treatment applied (1000 h and 100 oC), both at LDPE and at MDPE, decreases the resistance to moulds action is decreased. It has also been found that moulds action resistance is substantially decreased when inoculated culture media and PE samples are exposed to an alternative electric field of 50 Hz - 6 Vrms/cm.

Destabilization dynamics of clay and acid-free polymers of ferric and magnesium salts in AMD without pH adjustment

The physicochemical treatment was employed to treat acid mine drainage (AMD) in the removal of turbid materials using clay only (exp A) and a combination of clay, FeCl3 and Mg(OH)2 (exp B) to form a polymer. A 5 g sample of clay (bentonite) was added to 1.2 L of AMD and treated in a jar test at 250 rpm for 2 min and reduced to 100 rpm for 10 min. A 200 mL sub-sample from the 1.2 L mother liquor was poured into five 500 mL glass beakers, and 20 mL dosages of a polymer of 0.1 M Fe3+ in (FeCl3) and 0.1 M Mg2+ in (Mg(OH)2) was added to the beakers. The samples were allowed to settle for 1 h, after which the supernatant was analyzed for pH, total suspended solids (TSS), dissolved oxygen (DO) and oxidation-reduction potential (ORP) (exp A). A similar set of experiments was conducted where 200 mL of the AMD sample was poured into 500 mL glass beakers and (20–60 mL) dosages of a combination of 5 g clay, 0.1 M Fe3+ (FeCl3) and Mg2+ (Mg(OH)2) polymer was added and similar mixing, settling time and measurements were conducted (exp B). The polymers used in exp A exhibited TSS removal efficiency (E%) which was slightly lower compared with the polymer used in exp B, above 90%. Clay has a high TSS removal efficiency in the treatment of the AMD, indicating that adsorption was a predominant process in exps A and B. The scanning electron microscope (SEM) micrographs of the AMD sludge of both exps A and B, with a rigid and compacted structure consisting of dense flocs surrounded by the smaller flocs bound together, corroborate the fact that adsorption is a predominant process.