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Innovation is the core competency of the industry research consortium. The ability to capture the tacit or fugitive knowledge of participants and apply it to a business issue to create an implementable solution is the practical application. The cost management systems (CMS) program of the Consortium for Advanced Manufacturing ‐ International (CAM‐I) is currently exploring innovation as a research project. The first step was the use of Debra Amidon’s innovation assessment to evaluate the innovation capacity of the CMS program. This article focuses on the results and learning from the assessment.

An ambitious proposal to develop a prototype robot software system, including standards for data and languages, has come from an Interest Group of CAM‐I based in Japan. If adopted by the organisation as a whole the proposal could become the basis of an influential international project.

This chapter applies the Consortium for Advanced Management, International (CAM-I) Activity-Based Cost Management (ABC/M) tool to paratransit. The intent is to enable agencies sponsoring rides to save money through sharing rides and vehicle-time.

Several paratransit cost-allocation models from Transit Cooperative Research Program (TCRP) and other sources are reviewed and one is adapted to the ABC/M methodology, based upon the author’s previous work proportionately allocating ride time among sponsoring agencies at a consolidated human service transportation agency and the price sheets used in contracted operations to minimize financial risk.

Through application of the principles of ABC/M, paratransit providers can properly allocate costs, determine the costs of providing proposed new services, plan for future vehicle acquisitions, and motivate their customers to tailor their transportation needs in a manner that will save them money and boost efficiency.

University-based transportation studies programs may be motivated to apply these strategies to urban and rural paratransit providers that serve several customer agencies.

If agencies sponsoring paratransit rides understand that funds can purchase more rides during off-peak hours or if rides are shared with clients of other agencies, then paratransit resources can be used more efficiently and to the benefit of more individuals.

By enabling the provision of more rides, a greater number of riders will be enabled to reach necessary services and participate in community life.

This is the first application of the ABC/M methodology to paratransit (and transit) and possibly to social services.

Two reasons are identified for studying the impact of capacity measurements on organizations. First, firms which make the best use of their resources can be expected to outperform their competitors. The second arises from the potential structuration effect of capacity metrics. Such an investigation makes capacity a visible, and hence an actionable, construct. This paper aims to address these issues.

To explore these issues, a combination of analytics and qualitative field research methodology was used. The measurement dimensions were developed by analyzing the different reports, baseline measures, and metrics included in the various capacity models as suggested by the literature. These analytics were enriched with observations obtained from field research.

Maximizing the value created within an organization starts with understanding the nature and capability of all the company's resources. The outcome is the identification of capacity systems specifically suited for particular types of operations, both manufacturing and service.

Such frameworks would allow organisations in developing economies, to make visible, the drivers of waste and productivity and to identify the primary assumptions and implications of various capacity limits.

This paper fills the gap between defining and measuring the productive limits of a machine or system, and the impact of various assumptions about the productive potential of the nature and informativeness of capacity cost management systems. The authors focused on the various ways in which multi‐dimensional limits (for example, time, space, volume and/or value‐creating ability) can be used to define productive capacity. Specifically, the research suggests that the limits used in establishing the capacity cost management system restrict the amount and nature of the information the system is capable of providing to management.

The end of the 1980's has seen the effects of the active marketing of some “new products” which have resulted from management accounting research. This note examines issues raised by this innovation process and the implications for academics, practitioners and users of management accounting. One product of managerial accounting research will be examined in particular — activity based accounting (ABC). ABC is controversial and has been the subject of many academic, practitioner, management and newspaper publications in recent years (for example: Johnson and Kaplan (1987), Brimson (1986), Porter and Akers (1987)). To set the background to this note some of the main features of the innovation process will be outlined.

Lists research evidence that organizations are often unaware of underutilized capacity resources and examines the implications of explicit unused capacity reporting which identifies the cost of unused capacity, pointing out that although this information is useful, it may increase evaluator outcome effects. Describes an experiment to test this and shows that where unused capacity is reported biased performance evaluation results; and individual decision makers may inappropriately reduce capacity or increase production to avoid negative evaluations. Considers how management accountants can mitigate this effect, recognizes the limitations of the study and calls for further research.

In a harmonic drive during assembly of its components like strain wave generating (SWG) cam, flexspline (FS) and circular spline, a gap is formed between the cam’s outer surface and the FS cup inner surface due to mismatching. This gap, which is known as “Coning”, plays a vital role in the flow of lubricant at that interface. This paper aims to analyse the coning phenomenon and the lubrication mechanism.

In the present investigation, the geometry of the coning gap and its variation with the SWG cam rotation are established. Essentially, the deflection of FS cup and deformation of SWG cam (bearing outer race) are derived to find the gap due to coning. Next, the hydrodynamic lubrication equation is solved to get pressure profiles for this gap under suitable boundary conditions assuming non-Newtonian lubrication.

Methods of estimating the coning gap and lubrication pressure profiles are established. Effects of non-Newtonian terms (coupling number and non-dimentionalized characteristic length) and SWG length (finite, long and short) on pressure profiles are also shown. All analyses are done in non-dimensionalized form.

Establishing the geometry of coning and non-Newtonian hydrodynamic lubrication aspects in the coning in the FS cup and SWG cam interface are the originality of the present investigation.

Organisations either keep spares for their own use, or‐for‐sale to other organisations. In either case, the ultimate need is to be able to replace worn or defective parts in operational machinery or equipment. In an economic sense, spares are kept to meet the needs of the situation in the cheapest way.

This paper aims to introduce a simple hand-eye calibration method that can be easily applied with different objective functions.

The hand-eye calibration is solved by using the closed form absolute orientation equations. Instead of processing all samples together, the proposed method goes through all minimal solution sets. Final result is chosen after evaluating the solution set for arbitrary objectives. In this stage, outliers can be excluded optionally if more accuracy is desired.

The proposed method is very flexible and gives more accurate and convenient results than the existing solutions. The mathematical error expression defined by the calibration equations may not be valid in practice, where especially systematic distortions are present. It is shown in the simulations that the solution which results the least mathematical error in systems may have incorrect, incompatible results in the presence of practical demands.

The performance of the calibration performed with the proposed method is compared with the reference methods in the literature. When the back-projection error is benchmarked, which corresponds to the point repeatability, the proposed approach is considered as the most successful method among all others. Due to its robustness, it is decided to make tooling-sensor calibrations by the recommended method, in the robotic non-destructive testing station in Ford-OTOSAN Kocaeli Plant Body Shop Department.

Arranging the well-known AX = XB calibration equation in quaternion representation as Q_A = Q_x × Q_B × Q_x reveals another common spatial rotation equation. In this way, absolute orientation solution satisfies the hand-eye calibration equations. The proposed solution is not presented in the literature as a standalone hand-eye calibration method, although some researchers drop a hint to the relative formulations.