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Article
Publication date: 20 July 2010

Satoshi Sugahara, Kazumi Suzuki and Gregory Boland

The objective of this paper is to explore undergraduate students' self‐efficacy of their generic skills in an attempt to identify whether a student's choice of a major in…

1901

Abstract

Purpose

The objective of this paper is to explore undergraduate students' self‐efficacy of their generic skills in an attempt to identify whether a student's choice of a major in accounting develops these types of skills.

Design/methodology/approach

The present paper collected its data from a survey administered in September, 2007 to undergraduate students studying at an Australian university located in the nation's capital. The questionnaires were distributed to students who were enrolled in both a Bachelor of Commerce and a Bachelor of Business Administration degree. In these degrees, students can major in any business‐related subject including business administration, human relations, finance, financial planning, and accounting. From a total response of 174 students, 165 students were identified as effective respondents.

Findings

The findings have indicated that accounting programs produce a limited impact on improving students' self‐efficacy in relation to what is required in today's accounting profession. An improvement is found in one's self‐efficacy of analytical skills only. Further analysis confirmed that there are other stronger predictors such as job experiences and the native language of English, which will affect students' higher self‐efficacy of generic skills.

Originality/value

This paper successfully contributes to the literature on students' self‐efficacy by providing the first empirical evidence on the effect that an undergraduate accounting curriculum in Australia has on developing students' self‐efficacy of generic skills. Tertiary educators, by revamping current accounting programs, will assist future graduates develop a full range of generic skills that are necessary for them to compete in today's competitive accounting environment.

Details

Asian Review of Accounting, vol. 18 no. 2
Type: Research Article
ISSN: 1321-7348

Keywords

Content available
Article
Publication date: 26 August 2014

416

Abstract

Details

Asian Review of Accounting, vol. 22 no. 3
Type: Research Article
ISSN: 1321-7348

Article
Publication date: 23 October 2015

Muhammad Ahsan Naveed, A. Hussain, K. Islam and P. Akhter

Organic solar cells have potential as an alternative to conventional inorganic solar cell due to low processing cost, flexibility and easy fabrication technique.The goal of this…

Abstract

Organic solar cells have potential as an alternative to conventional inorganic solar cell due to low processing cost, flexibility and easy fabrication technique.

The goal of this paper is to study the characteristics of the CuPc and PCBM based organic solar cell by introducing a thin layer of Ag at the interface of donor (CuPc) and Acceptor (PCBM), their photovoltaic and optical properties were investigated. The heterojunction solar cells with and without silver inter layer were fabricated through thermal deposition in HR vacuum. The OPV solar cells were characterized using current-voltage graphs, absorbance spectrum and Impedance spectroscopy. Impedance spectroscopy was taken to identify the traps using series resistance, parallel resistance, and Impedance spectrums under different frequencies. Optical behaviors of these devices have been investigated with absorbance spectrum.

Introducing Ag to interfacing point produced traps and these traps causes to decreased Voc, Isc, FF, and efficiency. The effect of silver layer at donor acceptor interface was studied.

Details

World Journal of Engineering, vol. 12 no. 5
Type: Research Article
ISSN: 1708-5284

Keywords

Article
Publication date: 1 March 2003

Toshio Nakagawa and Kazumi Yasui

Large‐scale systems have been developed with increasing requirements of high quality and performance. It would be indispensable to define the reliability of more complex systems…

658

Abstract

Large‐scale systems have been developed with increasing requirements of high quality and performance. It would be indispensable to define the reliability of more complex systems, considering their complexity. This paper defines a complexity of redundant systems as a logarithmic function of paths, using the concept of an entropy. Further, a reliability function of complexity is given, and the reliabilities of series and parallel systems with complexity are computed. As one of typical redundant systems, a majority voting system is analyzed, and an optimal number of components is derived. Finally, a complexity of network systems is also proposed.

Details

Journal of Quality in Maintenance Engineering, vol. 9 no. 1
Type: Research Article
ISSN: 1355-2511

Keywords

Article
Publication date: 10 May 2019

Narottam Yadav, Kaliyan Mathiyazhagan and Krishna Kumar

The purpose of this paper is to improve the yield of a particular model of a car windshield, as the organization faces losses due to poor performance and rejection.

1254

Abstract

Purpose

The purpose of this paper is to improve the yield of a particular model of a car windshield, as the organization faces losses due to poor performance and rejection.

Design/methodology/approach

The Six Sigma DMAIC (define, measure, analyze, improve and control) methodology is used to reduce variation and defects in the process. It is a methodology based on data-driven and fact-based analysis to find out the root cause of the problem with the help of statistical analysis. A worst performing model is selected as a case study through the scoping tree. The preprocess, printing, bending and layup process defects are reduced by analyzing the potential causes and hypothesis testing.

Findings

This paper describes Six Sigma methodology in a glass manufacturing industry in India for automotive applications. The overall yield of a car windshield achieved 93.57 percent against the historical yield of 88.4 percent, resulting in saving 50 lacs per annum. Due to no rework or repairing in the glass, low first-time yield causes major losses. Process improvement through focused cross-functional team reduces variation in the process. Six Sigma improves profitability and reduces defects in the automotive glass manufacturing process.

Research limitations/implications

This case study is applied in automotive glass manufacturing industries. For service and healthcare industries, a similar type of study can be performed. Further research on the common type of processor industry would be valuable.

Practical implications

The case study can be used as a problem-solving methodology in manufacturing and service industries. The tools and techniques can be used in other manufacturing processes also. This paper is useful for industries, researchers and academics for understanding Six Sigma methodology and its practical implementation.

Originality/value

This case study is an attempt to solve automobile glass manufacturing problems through DMAIC approach. The paper is a real case study showing benefits of Six Sigma implementation in the manufacturing industry and saving an annual cost of 50 lacs due to rejections in the process.

Details

Journal of Advances in Management Research, vol. 16 no. 4
Type: Research Article
ISSN: 0972-7981

Keywords

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