Search results

This chapter presents a new approach to teach process costing that uses worksheets to create the information necessary to account for costs. The approach employs a five-column, five-row worksheet that presents weighted-average and FIFO costs per equivalent unit simultaneously. Then, the goal of process costing, accounting for costs, is formally presented in a manner to emphasize its importance. As a result, students are better able to compare and contrast the two process-costing methods.

This study aims to improve the reliability of emergency safety barriers by using the subjective safety analysis based on evidential reasoning theory in order to develop on a framework for optimizing the reliability of emergency safety barriers.

The emergency event tree analysis is combined with an interval type-2 fuzzy-set and analytic hierarchy process (AHP) method. In order to the quantitative data is not available, this study based on interval type2 fuzzy set theory, trapezoidal fuzzy numbers describe the expert's imprecise uncertainty about the fuzzy failure probability of emergency safety barriers related to the liquefied petroleum gas storage prevent. Fuzzy fault tree analysis and fuzzy ordered weighted average aggregation are used to address uncertainties in emergency safety barrier reliability assessment. In addition, a critical analysis and some corrective actions are suggested to identify weak points in emergency safety barriers. Therefore, a framework decisions are proposed to optimize and improve safety barrier reliability. Decision-making in this framework uses evidential reasoning theory to identify corrective actions that can optimize reliability based on subjective safety analysis.

A real case study of a liquefied petroleum gas storage in Algeria is presented to demonstrate the effectiveness of the proposed methodology. The results show that the proposed methodology provides the possibility to evaluate the values of the fuzzy failure probability of emergency safety barriers. In addition, the fuzzy failure probabilities using the fuzzy type-2 AHP method are the most reliable and accurate. As a result, the improved fault tree analysis can estimate uncertain expert opinion weights, identify and evaluate failure probability values for critical basic event. Therefore, suggestions for corrective measures to reduce the failure probability of the fire-fighting system are provided. The obtained results show that of the ten proposed corrective actions, the corrective action “use of periodic maintenance tests” prioritizes reliability, optimization and improvement of safety procedures.

This study helps to determine the safest and most reliable corrective measures to improve the reliability of safety barriers. In addition, it also helps to protect people inside and outside the company from all kinds of major industrial accidents. Among the limitations of this study is that the cost of corrective actions is not taken into account.

Our contribution is to propose an integrated approach that uses interval type-2 fuzzy sets and AHP method and emergency event tree analysis to handle uncertainty in the failure probability assessment of emergency safety barriers. In addition, the integration of fault tree analysis and fuzzy ordered averaging aggregation helps to improve the reliability of the fire-fighting system and optimize the corrective actions that can improve the safety practices in liquefied petroleum gas storage tanks.

The swivel construction method is a specially designed process used to build bridges that cross rivers, valleys, railroads and other obstacles. To carry out this construction method safely, real-time monitoring of the bridge rotation process is required to ensure a smooth swivel operation without collisions. However, the traditional means of monitoring using Electronic Total Station tools cannot realize real-time monitoring, and monitoring using motion sensors or GPS is cumbersome to use.

This study proposes a monitoring method based on a series of computer vision (CV) technologies, which can monitor the rotation angle, velocity and inclination angle of the swivel construction in real-time. First, three proposed CV algorithms was developed in a laboratory environment. The experimental tests were carried out on a bridge scale model to select the outperformed algorithms for rotation, velocity and inclination monitor, respectively, as the final monitoring method in proposed method. Then, the selected method was implemented to monitor an actual bridge during its swivel construction to verify the applicability.

In the laboratory study, the monitoring data measured with the selected monitoring algorithms was compared with those measured by an Electronic Total Station and the errors in terms of rotation angle, velocity and inclination angle, were 0.040%, 0.040%, and −0.454%, respectively, thus validating the accuracy of the proposed method. In the pilot actual application, the method was shown to be feasible in a real construction application.

In a well-controlled laboratory the optimal algorithms for bridge swivel construction are identified and in an actual project the proposed method is verified. The proposed CV method is complementary to the use of Electronic Total Station tools, motion sensors, and GPS for safety monitoring of swivel construction of bridges. It also contributes to being a possible approach without data-driven model training. Its principal advantages are that it both provides real-time monitoring and is easy to deploy in real construction applications.

Images taken from construction site interiors often suffer from low illumination and poor natural colors, which restrict their application for high-level site management purposes. The state-of-the-art low-light image enhancement method provides promising image enhancement results. However, they generally require a longer execution time to complete the enhancement. This study aims to develop a refined image enhancement approach to improve execution efficiency and performance accuracy.

To develop the refined illumination enhancement algorithm named enhanced illumination quality (EIQ), a quadratic expression was first added to the initial illumination map. Subsequently, an adjusted weight matrix was added to improve the smoothness of the illumination map. A coordinated descent optimization algorithm was then applied to minimize the processing time. Gamma correction was also applied to further enhance the illumination map. Finally, a frame comparing and averaging method was used to identify interior site progress.

The proposed refined approach took around 4.36–4.52 s to achieve the expected results while outperforming the current low-light image enhancement method. EIQ demonstrated a lower lightness-order error and provided higher object resolution in enhanced images. EIQ also has a higher structural similarity index and peak-signal-to-noise ratio, which indicated better image reconstruction performance.

The proposed approach provides an alternative to shorten the execution time, improve equalization of the illumination map and provide a better image reconstruction. The approach could be applied to low-light video enhancement tasks and other dark or poor jobsite images for object detection processes.

Vehicle companion is one of the most common companion patterns in daily life, which has great value to accident investigation, group tracking, carpooling recommendation and road planning. Due to the complexity and large scale of vehicle sensor streaming data, existing work were difficult to ensure the efficiency and effectiveness of real-time vehicle companion discovery (VCD). This paper aims to provide a high-quality and low-cost method to discover vehicle companions in real time.

This paper provides a real-time VCD method based on pro-active data service collaboration. This study makes use of dynamic service collaboration to selectively process data produced by relative sensors, and relax the temporal and spatial constraints of vehicle companion pattern for discovering more potential companion vehicles.

Experiments based on real and simulated data show that the method can discover 67% more companion vehicles, with 62% less response time comparing with centralized method.

To reduce the amount of processing streaming data, this study provides a Service Collaboration-based Vehicle Companion Discovery method based on proactive data service model. And this study provides a new definition of vehicle companion through relaxing the temporal and spatial constraints for discover companion vehicles as many as possible.

Scholarly communications, particularly, questions and answers (Q&A) present on digital scholarly platforms provide a new avenue to gain knowledge. However, several studies have raised a concern about the content anomalies in these Q&A and suggested a proper validation before utilizing them in scholarly applications such as influence analysis and content-based recommendation systems. The content anomalies are referred as disinformation in this research. The purpose of this research is firstly, to assess scholarly communications in order to identify disinformation and secondly, to help scholarly platforms determine the scholars who probably disseminate such disinformation. These scholars are referred as the probable sources of disinformation.

To identify disinformation, the proposed model deduces (1) content redundancy and contextual redundancy in questions (2) contextual nonrelevance in answers with respect to the questions and (3) quality of answers with respect to the expertise of the answering scholars. Then, the model determines the probable sources of disinformation using the statistical analysis.

The model is evaluated on ResearchGate (RG) data. Results suggest that the model efficiently identifies disinformation from scholarly communications and accurately detects the probable sources of disinformation.

Different platforms with communication portals can use this model as a regulatory mechanism to restrict the prorogation of disinformation. Scholarly platforms can use this model to generate an accurate influence assessment mechanism and also relevant recommendations for their scholars.

The existing studies majorly deal with validating the answers using statistical measures. The proposed model focuses on questions as well as answers and performs a contextual analysis using an advanced word embedding technique.

This research examines the underlying psychological process of customers' impulsive buying on social media through the lens of customer inspiration. Drawing on the customer inspiration theory, it identifies the factors influencing customer inspiration on social media from three perspectives: source characteristics, platform characteristics and personal characteristics, which subsequently lead to impulsive buying. Since the conceptualization of source credibility includes three mostly reported components: attractiveness, expertise and trustworthiness, it further contrasts the effects of three dimensions of source credibility on customer inspiration.

A structural equation model of customers' impulsive buying on social media was developed through the lens of customer inspiration. An online survey with 625 participants was conducted to test the hypotheses, and the partial least squares (PLS3) method was used.

This research found that source credibility, social presence and customer innovativeness are antecedents of customer inspiration on social media, which positively influence the inspired-by state of the customers, which impacts the inspired-to state and further leads to impulsive buying. By comparing the three dimensions of source credibility, the authors found that attractiveness and expertise positively affect the inspired-by state, while trustworthiness has no significant effect.

This research establishes the link between impulsive buying and customer inspiration, which provides a new psychological perspective to understand impulsive buying. In addition, it investigates the source characteristics of customer inspiration by comparing the effect of three dimensions of source credibility on customer inspiration, which provides the first evidence for connecting customer inspiration and source credibility.

Digital lean implementation can solve the dual problem of stagnating quality and rising costs in healthcare. Although technology adoption in healthcare has increased in the post-COVID world, value unlocking using technology needs a well-thought-out approach to achieve success. This paper provides a prescriptive framework for successfully implementing digital lean in healthcare.

This study uses a mixed-method approach to achieve three research objectives. Whilst it uses a narrative review to identify the enablers, it uses qualitative thematic analysis techniques to categorise them into factors. The study utilises the delphi method for the thematic grouping of the enablers in the broader groups. The study used an advanced ordinal priority approach (OPA) to prioritise these factors. Finally, the study uses concordance analysis to assess the reliability of group decision-making.

The study found that 20 identified enablers are rooted in practice factors, followed by human resource management (HRM) factors, customer factors, leadership factors and technology factors. These results further counter the myth that technology holds the utmost significance in implementing digital lean in healthcare and found the equal importance of factors related to people, customers, leadership and best practices such as benchmarking, continuous improvement and change management.

The study is the first of its kind, providing the prescriptive framework for implementing digital lean in healthcare. The findings are useful for healthcare professionals and health policymakers.

Examine the effects of sudden environmental disasters on the advancement of both renewable and conventional energy technologies.

Utilizing panel data from 31 Chinese provinces spanning 2011 to 2022, the SEM (Spatial Error Model) dual fixed model is utilized to examine the impact of sudden environmental disasters on energy technologies.

The findings reveal that: (1) Sudden environmental disasters exert a markedly positive influence on the Innovation of Renewable Energy Technologies (IRET), while their impact on conventional energy technologies is positively non-significant. (2) Sudden environmental disasters not only significantly enhance innovation in local renewable energy technologies but also extend this positive influence to neighboring regions, demonstrating a spatial spillover phenomenon. (3) Research and Development (R&D) funding serves as a partial mediator in the relationship between sudden environmental disasters and renewable ETI. In contrast, Foreign Direct Investment (FDI) exhibits a masking effect.

Consequently, the study advocates for intensified efforts in post-disaster reconstruction following abrupt environmental events, an elevation in the quality of foreign direct investments, and leveraging research funding to catalyze innovation in renewable energy technologies amid unforeseen environmental crises.

T Education is a leading educational science and technology enterprise in China with technology-driven, talent intimacy and quality leadership as the core development objectives. Since its inception, it has been committed to creating better learning experience for children. As the predecessor of T-education, X-education was founded in Beijing in 2003. At first, it mainly provided after-school math counseling for school-age children. Over the past 10 years, its business has been expanding, covering almost every aspect of school-age education. This case studies accounting issues and business ethics challenges that firms may face when they transform from a single (traditional education) line of business to a multiple channel business.