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Article
Publication date: 1 February 1992

M. Govindaraj, B. Chen and J. Koechling

Deals with the development of a control system for fabric pick‐and‐place operators based on the Clupicker device. Fabric mechanical properties are analysed for their…

Abstract

Deals with the development of a control system for fabric pick‐and‐place operators based on the Clupicker device. Fabric mechanical properties are analysed for their influence on the motions performed in picking up fabric pieces from a stack. The performance of the picking device on various woven fabrics has been studied. A stepping motor drive to the crank of the Clupicker enabled us to control the normal force applied by the picking wheel on the fabric stack. By controlling the normal force we could make the Clupicker perform well for fabrics with very different properties. A linear regression was found between the minimum normal force required for effective performance of the picker and bending rigidity of the fabric.

Details

International Journal of Clothing Science and Technology, vol. 4 no. 2/3
Type: Research Article
ISSN: 0955-6222

Keywords

Article
Publication date: 1 May 1998

Naiyue Zhou and Tushar K. Ghosh

Low‐stress mechanical properties of fabrics are very important in many applications as well as in manufacturing process control. Discusses the importance and potential…

834

Abstract

Low‐stress mechanical properties of fabrics are very important in many applications as well as in manufacturing process control. Discusses the importance and potential applications of an on‐line mechanical property measurement system. In addition, the working principles of existing off‐ line fabric bending testers have been critically reviewed. It is suggested that the principle of a future on‐line system to evaluate fabric bending behaviour should be based on the characterisation of fabric loop shapes.

Details

International Journal of Clothing Science and Technology, vol. 10 no. 2
Type: Research Article
ISSN: 0955-6222

Keywords

Article
Publication date: 1 March 2017

Jiseul Kim and Carol Ebdon

GASB Statement No. 34 required state and local governments to report information regarding general infrastructure in financial statements, to improve understanding of the…

Abstract

GASB Statement No. 34 required state and local governments to report information regarding general infrastructure in financial statements, to improve understanding of the organization's investments in capital assets. Some proponents suggested that this information would affect management practices and potentially resource allocation decisions, but initial survey data found limited evidence of effects. We use dynamic panel analysis covering 47 states from 1995 to 2009 to explore whether implementation of GASB 34 affected state highway capital and maintenance spending. We find evidence of increased capital spending, but no statistically significant change in maintenance expenditures. The choice of reporting method was not found to affect spending outcomes.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 29 no. 3
Type: Research Article
ISSN: 1096-3367

Article
Publication date: 4 June 2018

Jiseul Kim, Can Chen and Carol Ebdon

The purpose of this paper is to evaluate whether the additional infrastructure information in US state financial statements improves infrastructure quality.

Abstract

Purpose

The purpose of this paper is to evaluate whether the additional infrastructure information in US state financial statements improves infrastructure quality.

Design/methodology/approach

Based on institutional theory, the authors developed six models and estimated them on a state panel data set.

Findings

The authors found that the implementation of the Government Accounting Standard Board (GASB) Statement No. 34 improved state highway infrastructure quality, and the states using the modified approach had a larger effect compared to the states using depreciation accounting. The authors further used a two-step path analysis and found that the implementation of GASB 34 indirectly improved highway quality through increasing state highway maintenance expenditures. From the empirical results, the authors conclude that the exercise of collecting and developing systems to track the additional data has provided the opportunity for officials to use the information to prioritize limited funding and improve their asset management practices.

Practical implications

Future research may extend this research by exploring the detailed micro-mechanisms of how decision makers use infrastructure information in their asset management practices, as well as by increasing the number of years in the panel data set to fully capture changes in behavior.

Social implications

In addition, governments currently using depreciation should be encouraged to move to the modified approach.

Originality/value

This is the first attempt to empirically examine the effects of GASB 34 on infrastructure condition.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 30 no. 2
Type: Research Article
ISSN: 1096-3367

Keywords

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