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This study aims to clarify systematically the contribution of material flow cost accounting (MFCA) to green supply chain management (GSCM) by examining the coordination mechanisms.

Two qualitative case studies are conducted in a major Japanese manufacturing company, which introduced MFCA in two different supply chains. The concept of coordination mechanisms in supply chain management is used to consolidate the understanding on the usefulness of MFCA in GSCM.

The study’s findings reveal the significant role played by MFCA in coordinating material flows and eliminating sub-optimization in the supply chain from both economic and environmental perspectives. Furthermore, the focal company in the chain has an important role as the MFCA leader in implementing MFCA in the chain. In particular, the environmental department can eliminate suppliers’ concerns regarding opportunistic buyer behaviors and focus on material flows across the supply chain.

The study highlights the possibility of reviewing existing transactions by coordinating material flows. This is a new direction for the adoption of MFCA in GSCM. In addition, although the study highlights the importance of the environmental department as an MFCA leader, future research is necessary to establish this aspect with greater precision.

The two case studies discussed in this paper demonstrate the usefulness of MFCA expansion into the supply chain, as well as information sharing and progression, in the development of GSCM.

This study will contribute to enhance the green supply chain by implementing MFCA.

This study indicates that MFCA can potentially reveal the material losses caused by sub-optimization and provide information to avoid sub-optimization in decision-making. Moreover, it highlights the importance of the environmental department as an MFCA leader.

Microwave curing (MC) can facilitate rapid concrete repair in cold climates without using conventional accelerated curing technologies which are environmentally unsustainable. Accelerated curing of concrete under MC can contribute to the decarbonisation of the environment and provide economies in construction in several ways such as reducing construction time, energy efficiency, lower cement content, lower carbonation risk and reducing emissions from equipment.

The paper investigates moisture loss and pore properties of six cement-based proprietary concrete repair materials subjected to MC. The impact of MC on these properties is critically important for its successful implementation in practice and current literature lacks this information. Specimens were microwave cured for 40–45 min to surface temperatures between 39.9 and 44.1 °C. The fast-setting repair material was microwave cured for 15 min to 40.7 °C. MC causes a higher water loss which shows the importance of preventing drying during MC and the following 24 h.

Portland cement-based normal density repair mortars, including materials incorporating pfa and polymer latex, benefit from the thermal effect of MC on hydration, resulting in up to 24% reduction in porosity relative to normal curing. Low density and flowing repair materials suffer an increase in porosity up to 16% due to MC. The moisture loss at the end of MC and after 24h is related to the mix water content and porosity, respectively.

The research on the application of MC for rapid repair of concrete is original. The research was funded by the European commission following a very rigorous and competitive review process which ensured its originality. Original data on the parameters of porosity and moisture loss under MC are provided for different generic cementitious repair materials which have not been studied before. Application of MC to concrete construction especially in cold climates will provide environmental, economic and energy benefits.

THE need to increase the productivity of British industry is a common topic and when it is discussed the more economic use of manpower is inevitably raised. What is often lost sight of is the fact that future gains of productivity will be derived, as they were in the past, from a wider use of better machines rather than from more intensive effort by human beings. Such machines are expensive. Some of them, like the sophisticated machine tools described by the grandiose name of ‘machining centres’, are extremely costly.

The purpose of this study is to investigate the effect of various heat conditions on the durability of eggshell powder (ESP)–flyash (FA) geopolymer subjected to wetting–drying cycles.

In this study, two waste materials, ESP and FA, which are destined for landfills, were used as precursors to produce geopolymers in a sustainable manner. The mixture of Na₂SiO₃ and NaOH was used as a liquid alkaline activator in geopolymerization. The ESP and FA content were varied as 30, 50 and 70% and Na₂SiO₃/NaOH ratios were varied as 0.5, 1 and 2. Geopolymer samples were cured at three heat conditions: 25°C (ambient temperature), 50°C and 80°C for seven days prior to durability tests.

The results of this study revealed that the strength loss of the geopolymer decreases with an increase in curing temperature up to 50°C and then increases for higher temperature up to 80°C. Further, the strength loss of the geopolymer decreases with an increase in FA replacement and Na₂SiO₃/NaOH ratio. Geopolymer composites exhibited early strength development because of the inclusion of calcium-rich ESP. The weight loss of the ESP–FA geopolymer follows a similar pattern of strength loss. Geopolymer samples previously cured at optimum heat condition of 50°C for seven days exhibited higher durability.

The inclusion of calcium-rich ESP in FA-based geopolymer is novel research. As ESP–FA geopolymer composites show higher mechanical strength and higher durability compared to Indian standards, the potential use of this geopolymer can be in road subbases/subgrades.

The purpose of this paper is to provide a comprehensive analysis of different material models when observing the magnetisation dynamics and power losses in non-oriented soft magnetic steel sheets (SMSSs).

During the analysis four different magnetic material models were used for describing the static material characteristics, which characterised the materials’ magnetisation behaviour with increasing accuracies: linear material model, piecewise linear material model, non-linear H(B) characteristic and the static hysteresis material model proposed by Tellinen. The described material models were implemented within a parametric magneto-dynamic model (PMD) of SMSSs, where the dynamic responses as well as power loss calculations from the obtained models were analysed.

The momentous influences of various levels of detail on the calculation of dynamic variables and power losses inside SMSS with non-uniform magnetic fields were elaborated, where various static material characteristic models were evaluated, ranging from linear to hysteretic constitutive relationships.

The resulting PMD model using different static models was analysed over a frequency range from quasi-static to f=1,000 Hz for different levels of magnetic flux density up to B _max=1.5 T.

The presented analysis provides fundamental insight when calculating dynamic electromagnetic variables and power losses inside non-linear SMSSs, which is instrumental when selecting an adequate model for a specific application.

This paper provides closer insight on the way non-linearity, magnetic saturation and hysteresis affect the energy loss and magnetisation dynamics in SMSSs through the level of detail in the used material model. The strongly coupled model addresses both induced eddy currents and the ferromagnetic materials’ magnetisation behaviour simultaneously using varying levels of detail so that the interplay between skin effect (i.e. eddy currents) across laminations and hysteresis can be resolved accurately. Therewith, adequate models for specific applications can be selected.

The evolution of digital electronic systems to ever‐faster pulse rise times has placed increased demands on printed wiring board (PWB) materials. Signal loss associated with dielectric materials has driven development and commercialization of cost‐effective low loss laminate materials. In order to provide a better understanding of conductor material and surface finish choices, efforts have been made to quantify the impacts of these factors on loss. An alternative test approach has been identified which provides a measure of conductor performance, decoupled from both system geometry and the influence of laminate material.

There has been increasing interest in the development of printable electronics to meet the growing demand for low‐cost, large‐area, miniaturized, flexible and lightweight devices. The purpose of this paper is to discuss the electronic applications of novel printable materials.

The paper addresses the utilization of polymer nanocomposites as it relates to printable and flexible technology for electronic packaging. Printable technology such as screen‐printing, ink‐jet printing, and microcontact printing provides a fully additive, non‐contacting deposition method that is suitable for flexible production.

A variety of printable nanomaterials for electronic packaging have been developed. This includes nanocapacitors and resistors as embedded passives, nanolaser materials, optical materials, etc. Materials can provide high‐capacitance densities, ranging from 5 to 25 nF/in², depending on composition, particle size, and film thickness. The electrical properties of capacitors fabricated from BaTiO₃‐epoxy nanocomposites showed a stable dielectric constant and low loss over a frequency range from 1 to 1,000 MHz. A variety of printable discrete resistors with different sheet resistances, ranging from ohm to Mohm, processed on large panels (19.5×24 inches) have been fabricated. Low‐resistivity materials, with volume resistivity in the range of 10⁻⁴‐10⁻⁶ ohm cm, depending on composition, particle size, and loading, can be used as conductive joints for high‐frequency and high‐density interconnect applications. Thermosetting polymers modified with ceramics or organics can produce low k and lower loss dielectrics. Reliability of the materials was ascertained by (Infrared; IR‐reflow), thermal cycling, pressure cooker test (PCT) and solder shock testing. The change in capacitance after 3× IR‐reflow and after 1,000 cycles of deep thermal cycling between −55°C and +125°C was within 5 per cent. Most of the materials in the test vehicle were stable after IR‐reflow, PCT, and solder shock.

The electronic applications of printable, high‐performance nanocomposite materials such as adhesives (both conductive and non‐conductive), interlayer dielectrics (low‐k, low‐loss dielectrics), embedded passives (capacitors and resistors), and circuits, etc.. are discussed. Also addressed are investigations of printable optically/magnetically active nanocomposite and polymeric materials for fabrication of devices such as inductors, embedded lasers, and optical interconnects.

A thin film printable technology was developed to manufacture large‐area microelectronics with embedded passives, Z‐interconnects and optical waveguides, etc. The overall approach lends itself to package miniaturization because multiple materials and devices can be printed in the same layer to increase functionality.

This paper aims to overcome the inability of both comparing loss costs and accounting for production resource losses of Overall Equipment Effectiveness (OEE)-related approaches.

The authors conducted a literature review about the studies focusing on approaches combining OEE with monetary units and/or resource issues. The authors developed an approach based on Overall Equipment Cost Loss (OECL), introducing a component for the production resource consumption of a machine. A real case study about a smart multicenter three-spindle machine is used to test the applicability of the approach.

The paper proposes Resource Overall Equipment Cost Loss (ROECL), i.e. a new KPI expressed in monetary units that represents the total cost of losses (including production resource ones) caused by inefficiencies and deviations of the machine or equipment from its optimal operating status occurring over a specific time period. ROECL enables to quantify the variation of the product cost occurring when a machine or equipment changes its health status and to determine the actual product cost for a given production order. In the analysed case study, the most critical production orders showed an actual production cost about 60% higher than the minimal cost possible under the most efficient operating conditions.

The proposed approach may support both production and cost accounting managers during the identification of areas requiring attention and representing opportunities for improvement in terms of availability, performance, quality, and resource losses.

BRITISH industry and commerce as a whole is recovering confidence despite continued stagnation in the manufacturing sector, forecasts a survey for the next quarter published by Manpower, the international work contractors.

The methodology of process cost accounting is set out in a step‐by‐step format. This is a technique used when operations are not undertaken on a discrete, job‐by‐job basis.