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The purpose of this paper is to present the use of activity-based costing (ABC) approach as an alternative option to the traditional cost accounting system. The contribution of this study is to demonstrate, through a simple example, the application of that costing system in a service (maintenance) industry, i.e. the paper intended to develop a procedure for a cost model that help in calculating any maintenance job cost, to a reasonable degree of accuracy, based on the actual activities performed.

This research uses a simple example whereby hypothetical activities and cost data of maintaining an injector and a pump, of an internal combustion engine, are used, presented and analyzed based on the use of the developed procedure.

ABC system provides more accurate cost estimates rather than the traditional “order costing” methods that uses unit-level costs which are variable in relation to change in service volume. Traditional cost methods distort the costs by applying overhead uniformly over different jobs of varied complexities and activities scope. On the other hand, ABC is a useful means to distribute the overhead costs in proportion (fairly) to the actual activities performed in a specific job and, hence, enhance the rationality of decision making, i.e. will not distort the accounting information used for cost reduction, pricing, and evaluation matters. The results obtained from the analysis showed that allocating costs to the maintained injector decreased from $83.55 to $71.95 and, finally, to $67.57 when using the workshop-wide, two-stage and ABC overhead allocation methods, respectively; while that of the pump increased from $298.90 to $340.34 and, finally, to $359.48 when using the same three methods, in the same order, respectively. The result is quite fair when considering the complexity of the fuel pump, in terms of design and maintenance, when compared with the injector. Notice that using volume to allocate overhead costs results in over costing high-volume products, e.g. injectors (simple in terms of design and operation) and under costing low-volume products, e.g. pumps (more complex in terms of design and operation). The paper recommends to use ABC as a more accurate and fair method when charging maintenance job orders based on the analysis of costing two maintained items in the same premise while consuming different overhead resources.

This study attempts to analyze different methods to calculate a specific corrective maintenance job order. It strives to remedy the drawbacks of the traditional overhead costing of a job order when using principles related to the size of service, such as the direct labor cost/hours, as an allocation base. Consequently, the study proposed a new costing method, i.e. application of ABC. The traditional costing approach is considered by many firms as the best costing method. Nevertheless, it allocates overhead cost over job performed uniformly (equally) not differentiating between the complexity of the job and variety of the activities performed, e.g. using the same allocation base for “oil change” and “fuel pump adjustment” activities. So, ABC prevents cost distortions (unfairness) that could not be prevented by traditional cost accounting system. The author believes that the method presented in this paper will provide a useful management tool for costing maintenance jobs based on the appropriate selected activity drivers in maintenance workshops. The method could be applied for costing maintenance activities in maintenance of all industrial sectors.

The use of traditional costing method has proven to be distorted by applying overhead uniformly over different jobs of varied complexities and activities scope. In this paper the authors strive to present an effective costing alternative that outperforms the traditional ones with regard to overhead allocation. The paper aims to find reliable and fair maintenance costing method, i.e. to find out the relationships between maintenance activities and cost drivers. Although, ABC is widely used in manufacturing industry, no application or current research has presented an applicable thorough worked-out example, with the exception, to the author’s knowledge, of one in the aeronautical industry, to implement ABC method in maintenance industry. The importance of using this method comes from the fact that it provides, relatively, accurate and fair maintenance bills that provide customer satisfaction and firm good image. Hence, the paper is relevant in this respect and intended to contribute to the practice of maintenance management.

The purpose of the paper is to find the “effect of economic value of maintenance cost on the optimum selection of one alternative (either out‐or‐in‐sourcing) through the analysis of a case study of two projects: an existing on‐going project and a proposed bidding project”. In particular, the research is conducted to help PetroCost for Engineering Investment and Construction Company to take a decision on whether to have its own earth moving fleet (and hence maintain it) or rent one including the maintenance service as part of the outsourcing contract.

This research uses a case study approach whereby cost data and information are collected from two case projects, then presented and analyzed. Economic tools (measures of worth) and excel software were used in the first project, where payback period method and break‐even analysis are used in the second project. The two projects were considered as an integrated (complementary) case study, so different measures were applied to each project, although the three measures could be applied, implicitly, to each of them. The payback method is used as a quick screening method to determine, approximately, how long the project takes to recover the invested outlays. If the period is shorter than the period of time desired by the investor, then a further thorough analyses, rate of return and break‐even, are recommended to be undertaken. Two of the authors were consultants to the study, where the third was the technical manager of the company (PetroCost).

The results obtained from the analysis of the first case project (existing on‐going project) showed a saving of SDG717,484.31, while the second case study (bidding) showed a saving of 33.4 percent over the out‐sourcing cost, and a break‐even point of 27 days, one third of the recommended project life. Both cases are in favor of having their own trucks while conducting in‐house maintenance.

The traditional in‐house approach is considered by many firms as the best maintenance strategy. Nevertheless, out‐sourcing becomes a recognized challenging competing option, worldwide. However, out‐sourcing option not widely practiced in Sudan. The decision criteria presented in this paper provides a useful management tool for selecting the appropriate maintenance organization strategy. Although the criteria is applied for a truck fleet case in a construction firm, but it can be extended to the management of maintenance activities in the growing oil and associated industries in the country, besides the existing ones, where the skills' shortage of qualified maintenance personnel is evident.

Much of previous and current research on outsourcing focuses on managing outsourcing projects and evaluating ex post decisions' consequences (e.g. output measurability) more than addressing early planning and feasibility study stages. Hence, the paper is relevant in this respect and intended to contribute to the practice of maintenance management.

This study evaluates the architectural status of circular prototype mosques in Kuwait. The argument is that the once dominant and powerful image of mosques is now merely a repetitive reproduction through the prototype scheme. The study focuses on the circular prototype design, which has been constructed in many of Kuwait's recent residential areas. It evaluates qualitatively the worshipers' experiences of these mosques.

The research methodology is qualitative. The main question is how well the circular prototype mosques are received by worshipers and local communities. Various research methods were used, including walk-through survey and group interview with worshipers and semi-structured interview with key informants in Public Authority for Housing Welfare and Ministry of Awqaf and Islamic Affairs. Purposive sampling was chosen to select for key informants. Time-location sampling was selected for worshipers' group interview.

Circular prototype presents several weaknesses. The community did not receive the circular design well as it deviates from the traditional and modern rectangular mosque design prevalent in Kuwait. This research highlights the importance of considering traditional design principles, community preferences and functional requirements while designing a mosque. It also emphasizes the need for an extensive evaluation of prototype designs to identify potential weaknesses before proceeding with the final design.

It is recommended that future mosque design projects in Kuwait consider traditional design principles; community preferences; and financial, functional and sustainability requirements. In addition, the findings of this study can be used to inform future mosque design projects in Kuwait and to ensure that they are functional, cost-effective and well received by the community.

This research provides an informative and comprehensive analysis of Kuwait's prototype mosque designs from the 1950s to the present day. It focuses on the current circular prototype, critically examining its advantages and disadvantages. This research is the first to evaluate the history and design improvements over the years. As such, this research offers invaluable information to those interested in Kuwait's religious architecture and cultural history.

Bearings play a critical role in the reliable operation of induction machines, and their failure can lead to significant operational challenges and downtime. Detecting and diagnosing these defects is imperative to ensure the longevity of induction machines and preventing costly downtime. The purpose of this paper is to develop a novel approach for diagnosis of bearing faults in induction machine.

To identify the different fault states of the bearing with accurately and efficiently in this paper, the original bearing vibration signal is first decomposed into several intrinsic mode functions (IMFs) using variational mode decomposition (VMD). The IMFs that contain more noise information are selected using the Pearson correlation coefficient. Subsequently, discrete wavelet transform (DWT) is used to filter the noisy IMFs. Second, the composite multiscale weighted permutation entropy (CMWPE) of each component is calculated to form the features vector. Finally, the features vector is reduced using the locality-sensitive discriminant analysis algorithm, to be fed into the support vector machine model for training and classification.

The obtained results showed the ability of the VMD_DWT algorithm to reduce the noise of raw vibration signals. It also demonstrated that the proposed method can effectively extract different fault features from vibration signals.

This study suggested a new VMD_DWT method to reduce the noise of the bearing vibration signal. The proposed approach for bearing fault diagnosis of induction machine based on VMD-DWT and CMWPE is highly effective. Its effectiveness has been verified using experimental data.

The purpose of this paper is to consider a two-dimensional unsteady Casson magneto-nanfluid flow over an inclined plate embedded in a porous medium. The novelty of the present study is to investigate the effects of Soret–Dufour on unsteady magneto-nanofluid flow.

Appropriate similarity transformations are used to convert the governing non-linear partial differential equations into coupled non-linear dimensionless partial differential equations. The transformed equations are then solved using spectral relaxation method.

The effects of controlling parameters on flow profiles is discussed and depicted with the aid of graphs. Results show that as the non-Newtonian Casson nanofluid parameter increases, the fluid velocity decreases. It is found that the Soret parameter enhance the temperature profile, while Dufour parameter decreases the concentration profile close to the wall.

The novelty of this paper is to consider the combined effects of both Soret and Dufour on unsteady Casson magneto-nanofluid flow. The present model is in an inclined plate embedded in a porous medium which to the best of our knowledge has not been considered in the past. The applied magnetic field gives rise to an opposing force which slows the motion of the fluid. A newly developed spectral method known as spectral relaxation method (SRM) is used in solving the modeled equations. SRM is an iterative method that employ the Gauss–Seidel approach in solving both linear and non-linear differential equations. SRM is found to be effective and accurate.

This paper aims to prioritize the factors for the successful implementation of total productive maintenance (TPM).

The technique used for prioritization is the analytical hierarchy process (AHP).

The commitment and involvement of the top management, i.e. the leadership team, is the most critical success factor in the successful implementation of TPM. Employee training is another vital factor. Top management should also encourage a culture favorable for information flow, equipment ownership, the involvement of people and quality management throughout the organization.

Manufacturing organizations interested in improving productivity through the implementation of TPM should first involve the leadership team and seek their full support and train all the employees in this philosophy. However, the findings cannot be generalized for global application due to the inputs taken from experts in AHP from limited geography.

Reducing production costs is a universal expectation of business leaders. TPM can be used as a long-term strategy to improve productivity by the organization.

All employees have to be trained in this philosophy, and as part of the training and the implementation of TPM, they feel empowered and committed to the organization.

This study has illustrated the use of AHP for the prioritization of success factors. Prioritization of success factors will help in strategy formulation by management for effective maintenance. It will help in improving the productivity and performance of the organization.

The purpose of this paper is to study a solar thermal system. Solar chimney power plants (SCPPs) produce electrical energy and thermal heat from solar radiation. The thermal study of SCPPs is required, as these solar systems are characterized by high costs.

This study presents a numerical study of unsteady airflow characteristics inside an SCPP. In fact, the generated power of the SCPP depends on environmental conditions. To validate this study, a solar prototype is built in the National School of Engineers of Sfax, University of Sfax, Tunisia, North Africa. The system is mainly composed by a collector, an absorber, a chimney and a turbine. The collector diameter is 2750 mm, the collector roof height is 50 mm, the chimney height is 3,000 mm and the turbine diameter is 150 mm.

The local characteristics of the air flow are presented and analyzed, such as the distribution of the temperature, the magnitude velocity and the total pressure. Analysis confirms that ambient air temperature and solar radiation are important environmental variables for the improvement of solar chimney efficiency.

Although much work has been done to date, it has been noted that the most published works have presented the profiles of air velocity and air temperature in a specific position within the solar setup. However, these profiles could sometimes be misinterpreted. In fact, some researchers did not focus on the distribution of air temperature, air velocity and pressure. These parameters are important to optimize the solar system. Indeed, the most published works deal with a larger prototype, such as the Manzanares prototype. However, it has not found connections between larger and small prototypes of SCPP.

The present work is devoted to investigating the sensitivity analysis of the electroosmotic peristaltic motion of non-Newtonian Casson fluid with the effect of the chemical reaction and magnetohydrodynamics through the porous medium. The main focus is on flow efficiency quantities such as pressure rise per wavelength, frictional forces on the upper wall and frictional forces on the lower wall. This initiative is to bridge the existing gap in the available literature.

The governing equations of the problem are mathematically formulated and subsequently simplified for sensitivity analysis under the assumptions of a long wavelength and a small Reynolds number. The simplified equations take the form of coupled nonlinear differential equations, which are solved using the built-in Matlab routine bvp4c. The response surface methodology and artificial neural networks are used to develop the empirical model for pressure rise per wavelength, frictional forces on the upper wall and frictional forces on the lower wall.

The empirical model demonstrates an excellent fit with a coefficient of determination reaching 100% for responses, frictional forces on the upper wall and frictional forces on the lower wall and 99.99% for response, for pressure rise per wavelength. It is revealed through the sensitivity analysis that pressure rise per wavelength, frictional forces on the upper wall and frictional forces on the lower wall are most sensitive to the permeability parameter at all levels.

The objective of this study is to use artificial neural networks simulation and analyze the sensitivity of electroosmotic peristaltic motion of non-Newtonian fluid with the effect of chemical reaction.

This paper aims to investigate the factors that influenced the current adoption of the international financial reporting standards (IFRS) by Islamic banks in the UAE. This paper examined the relationship between the theoretical aspects and practical components of the research investigation regarding the factors that influence the adoption of IFRS. This paper will contribute to the existing knowledge and practices in not only Islamic countries but also Western countries in terms of a deeper understanding of the adoption of IFRS by the Islamic banks and how the factors could influence the Islamic banking adoption, process, activities and financial reporting.

Several theories of regulation were considered in this paper to explain the existence of Islamic accounting regulations and understand why some of the Islamic accounting prescriptions became formal regulations, while others did not. Data was collected for this purpose by conducting a survey with professionals and managers of four Islamic banks in the UAE.

This paper revealed that factors, such as religion, culture and local investors, may have limited influence on the current adoption of accounting standards in the Islamic banks. Furthermore, this paper uncovered a concern among respondents of issues that developed when Islamic banks commenced the adoption of IFRS. This paper also indicated that respondents’ opinion does not reflect a perception that all IFRS are suitable for the application of Shariah transactions.

This study is unique as no study has yet explored the factors that influenced the adoption of the IFRS by Islamic banks in the UAE.

The purpose of this paper is to investigate the dynamical behavior of heat and mass transfer of non-Newtonian nanofluid flow through parallel horizontal sheet with heat-dependent thermal conductivity and magnetic field. The effects of thermophoresis and Brownian motion on the Eyring‒Powell nanofluid heat and concentration are also considered. The flow fluid is propelled by squeezing force and constant pressure gradient. The hydromagnetic fluid is induced by periodic time variations.

The dimensionless momentum, energy and species balance equations are solved by the spectral local linearization method that is employed to numerically integrate the coupled non-linear differential equations.

The response of the fluid flow, temperature and concentration to variational increase in the values of the parameters is graphically presented and discussed accordingly.

The validity of the method used was checked by comparing it with previous related article.