Case Company Research Articles

Influence of Sensor Accuracy on Planned Process Times for Lead-Acid Battery Production

To achieve the 1.5-degree climate goal of the Paris Agreement, energy consumption in production must be reduced, particularly for energy-intensive products like lead-acid batteries. In this study, we develop a simulation model for a lead-acid battery real-world case company and integrate the effect of sensor data during the heat treatment process, i.e., maturation and drying of lead plates. The sensor used in this context provides a range for the stochastic minimum required energy at the maturation and drying. Leveraging this data, we develop a heuristic approach to optimize the planned process times for both steps. Moreover, the effect of sensor accuracy, which determines the number of provided ranges, is observed. Simulation results reveal a significant energy reduction compared to optimized planned process times without sensor information. In addition, our findings also highlight the importance of sensor accuracy in achieving lower energy consumption during the heat treatment process.

Essentials for Digitalizing Maintenance Activities in SMEs

Numerous research has for long studied the challenges and opportunities within digitalization of Small and Medium-sized Enterprises (SMEs). While SMEs are financially limited compared to larger organization, previous research has succeeded in identifying potential focus areas that allow SMEs to participate in the industrial progression. Among these, pragmatic research on exploitation of existing resources have been highlighted. Therefore, this paper intends to report the findings of a single case study in a Danish SME, where the objective is to understand how technological sub-factors influence the prototyping of digital initiatives for advancing maintenance activities. The study begins with mapping the maintenance activities, along with the IT infrastructure. From here, relevant data is analyzed to understand their shortcomings, where the most dominant relates to how technicians report service orders. The paper concludes by identifying two sets of three technological sub-factors that strongly influence the digitalization of the case company's maintenance activities.

자동차 부품업체의 TDABC 적용사례 연구

[Purpose]If activity－based cost calculation is a cost calculation method that can be applied to blue－chip companies with advanced ERP systems, TDABC is a relatively easy and simple cost calculation method that can be applied even to a small number of SMEs. This study attempted to confirm the usefulness of TDABC by analyzing the difference between the time－active cost calculation (TDABC) method and the existing cost calculation method based on the cost data of S, a case company in the automobile parts manufacturing industry. [Methodology]Unlike the traditional cost calculation of case company S, the process time was calculated by applying the TDABC system by the time equation. Through this, not only the actual operation level was divided into usage time and idle time, but also cost reduction and profit rate improvement measures were prepared by dividing the cost into usage cost and idle cost. [Findings]Summarizing the analysis results of this study, for case companies, the operating margin based on traditional cost calculations was 2.8%, whereas the TDABC system was analyzed as 6.7% of the operating margin for the cost of use, excluding idle costs. In other words, the cost of the TDABC system is a way to increase the operating margin along with the reduction of the idle cost sector. Therefore, it was confirmed that the introduction of the TDABC system for case companies can increase the efficiency of cost management. [implications]Unlike previous studies that calculated the cost incentive rate in the dedicated facility system, this study is significant in that it analyzed the usefulness of TDABC by applying time－driven cost calculation in the multi－species production system because case company S is building a system of general－purpose facilities.

A Study on Adoption of Knowledge Management Tools and its Impact on Organizational Performance - A Balance Scorecard Approach

Knowledge Management (KM) systems are useful in promoting innovation and providing firms with a competitive advantage by enabling the creation of unique and customized goods that increase revenue. KM is instrumental in achieving organizational goals. Various companies now considering implementing KM software. This paper discusses and compares select companies like Ford, Amazon, World Bank, GE and Pratt and Whitney. The researcher used the Balanced Score Card Framework to compare organizational performance. The research is based on secondary data. It seeks to ascertain the level to which KM tools are being implemented in select organisations. Second, the study aims to study the impact of the degree of application of these technologies on the overall performance of the company in question. It has been identified that the total application of knowledge management technologies in case organizations has helped them achieve organizational success. Even though organizations implemented the internet to a high degree and intranets, decision support systems and e-learning to a reasonable level, some case companies are lagging in the implementation of other tools.

Przejęcie majątku spółki – zagadnienia wybrane na tle orzecznictwa sądów powszechnych i Sądu Najwyższego

Acquisition of the company’s assets and liabilities – selected issues in the context of the case law of common courts and the Polish Supreme Court Despite the passage of more than 20 years since the entry into force of the Polish Commercial Companies Code , many of the legal constructions indicated in it still raise doubts and give rise to legal disputes. One of them, of significant practical importance, is the possibility, as regulated in Article 66 of the Polish Commercial Companies Code, for the court to grant one of the partners of a general partnership the right to take over the assets and liabili-ties of the company in case it is composed of two partners and there is a reason for its dissolution on the part of one of them. Interpretation problems related to this regulation have been repeatedly raised in doctrine and juris-prudence, nonetheless, many of them remain unresolved, while the resolution of one uncertainty often leads to the development of another. The purpose of this article is to examine the issues related to the interpretation on the basis of Article 66 of the Polish Commercial Companies Code of the reason for the dissolution of the company aris-ing on the part of one of the partners, to identify the subject of the takeover, to specify the legal nature and the moment of transfer of the company’s assets and liabilities to one of the partners, as well as to consider certain procedural aspects that may emerge over the course of the proceedings.

Blockchain-based Logistics 4.0: enhancing performance of logistics service providers

PurposeTechnology is the lifeline for the logistics industry, and it has been immensely disrupted by the emerging blockchain technology. This paper has two main objectives. The first is to explore how the current blockchain technology can be implemented in the logistics industry with the aim of improving logistic services amongst the network of logistics service providers (LSPs). The second is to propose the development of a blockchain model for the small and medium logistics service supply chain.Design/methodology/approachA prototype blockchain-based logistics system has been created and tested in a case study with a real logistics company. The primary technologies for developing a blockchain model on the Hyperledger platform as well as how the system is designed based on the logistics service flow are explained.FindingsThe study has resulted in the successful implementation of the proposed prototype blockchain-based logistics system. In particular, the case company has managed to fully utilise the developed tracking and tracing system. Whilst utilising the prototype, the participants have been able to fulfil their responsibilities in an effective manner. The performance of LSPs has improved following the World Bank Logistics Performance Index (LPI) criteria.Originality/valueThis paper contributes to current research in the application of blockchain technologies in the domain of logistics and the supply chain to progress LSPs towards Logistics 4.0. The current frameworks for Logistics 4.0 and how blockchain as a disruptive technology revolutionises logistic services are reviewed. In addition, this paper highlights the benefits of blockchain technology that LSPs can leverage to further improve their performance based on the LPI criteria.

Improving long-term operation performance of hazardous waste rotary kiln incineration facilities: An evaluation with DEA model

Hazardous waste rotary kiln incineration, as the most effective and comprehensive technology to reduce and detoxify waste, generally faces problems such as low load rate and short continuous operating periods. However, there are few studies on the actual operation of such facilities and evaluation of their technical efficiency. Based on the 77-week time-series data of the case company, this study introduces in-depth key operating parameters and evaluates long-term technical efficiency through the data envelopment analysis (DEA) method. The results show that the continuous operating period of the rotary kiln incineration facility can reach more than half a year, with an average load rate of 91.7%. In the analysis of 9 input indicators, the amount of injected activated carbon could not be effectively evaluated due to the lack of relevant standards and online real-time monitoring of dioxins, which might become a weak link in the control of flue gas pollution. The average comprehensive technical efficiency of rotary kiln incineration facilities was 0.939, of which the average pure technical efficiency was 0.949 while the average scale efficiency was 0.989. With 33 of the 77 decision-making units being invalid, there is scope for improvement. The amount of incineration could be increased by 5.34%, and among the input variables, dosage of urea, calcium hydroxide and lye with a relatively high improvement ratio. Based on the results, targeted suggestions were proposed to advance the scientific and precise compatibility of hazardous waste, strengthen the control of dioxin emissions, and promote the intelligent control of the entire process.

Strategic Expansion and Dynamic Capacity Enhancement in Lion Tourism: Analyzing Advanced Deployment for Sustainable Growth

Sustained growth and competitive advantage have always been the goals that enterprises strive to find and practice. This study uses the "positioning", "process" and "path" aspects of the dynamic capability perspective, and divides the stages according to "time sequence", to explore how enterprises adjust their organizational structure and practices in order to enhance their competitive advantages in a rapidly changing environment. Adapt to changing environments. This study uses a single case study to summarize the 35-year development process of Lion Tourism; summarizes the "events" that occurred in the "time sequence" into the perspective of dynamic capabilities, and explains how Lion Tourism responds to opportunities, advances deployment, and quickly adjusts Organizational structure and development strategy to ensure continuous growth and competitive advantage. Dynamic capabilities are more suitable for application in industries with rapidly changing environments. However, through the events experienced by the case companies, the theoretical model of the empirical dynamic capabilities’ viewpoint can be used as a basis for academic research models. Moreover, the case can be used as a reference for other travel industry peers. It can also determine the direction of industrial practice and provide a reference for managers' strategic operations. The paper concludes with theoretical and practical implications, dynamic capability testing, and future research recommendations.

Validation of a debiasing addition to Analytical Hieratical Process tools to increase the effects of side-stream utilization and the choice of the filtration system in the European mussel aquaculture and processing industry

Introduction: New EU regulations for increased sustainability and better utilization of side-streams are pushing the European mussel farming and processing industry to adapt to new regulations regarding their wastewater production, which leads to incentives for optimizing methods for better utilization of this side-stream resource. In this study, one such European company is faced with a choice of a filtration system out of three possible options, to invest in and achieve the option with the best balance between economic gain and environmentally sound production.Method: For this, a specialized Analytical Hieratical Processes (AHP) tool was utilized together with a supplementary Debias Your Decisions (DYD) tool to visualize the local best choice for the company.Results: Based on the generated user weights from the company it was apparent that the user weights were biased towards certain criteria in the AHP tool, which meant that half of the tool’s criteria had greatly diminished influence on the tool’s scores. This brought into question the objectivity of the Performance index (Pi) score results from the AHP tool when the user weights were applied, since these Pi scores deviated significantly from the expert Pi scores. The supplement tool DYD was found to be able to identify the dominant decision biases influencing the user weights in the current case, which enabled the implementation of relevant debiasing techniques to correct for the overweighted user weights from the company. With these corrections and the case company’s input data, the optimum alternative suggested for the case company is membrane filtration based on the final Pi scores for all weight sets.Discussion: This process and final debiased results further validated the AHP tools results as objectively grounded due to their convergence with the experts’ scoring results. This study also served as further validation for the new supplement DYD tool as the current sensitivity analysis showed the tool’s robustness to be high.

Work Characteristics Needed by Middle Managers When Leading AI-Integrated Service Teams

Artificial intelligence (AI) is a significant part of digital transformation that signifies new requirements for middle managers in AI-integrated work contexts. This is particularly evident in financial service industries. Given the significance and rapidity of this technological transition, this case study investigated how middle managers perceived the impacts of AI system integration on their work characteristics. Interview data were gathered from 25 middle managers of a company providing financial services. The data were analyzed using the Gioia method. The findings showed that the AI systems applied in the case company were perceived as technical tools (mechanical AI) or coworkers (thinking AI and feeling AI), which had different impacts on middle managers’ work characteristics and the relationship between humans and AI systems. The middle managers’ work characteristics included contextual, task, competence, social, and relationship characteristics. Regarding the relationship characteristics, this study shows theoretically distinct human–AI relationship types. The findings are organized into a conceptual framework. AI system integration in service teams is a complex phenomenon that makes middle managers’ work more demanding and requires balancing and managing multiple challenges and dialectical tensions. The findings inform the selection and training of managers according to changing work characteristics in the digital age.

Research on the Prevention and Response of Goodwill Impairment Auditing Risk Based on the Audit Case of Zeus Entertainment

The impact of goodwill on financial statements has attracted attention from all walks of life. The huge impairment of goodwill in A-shares at the end of 2018 made goodwill once again the focus of discussion and research. The uncertainty of accounting estimates for the subsequent measurement of goodwill and the complexity of the impairment testing process have long brought greater difficulties to financial accounting and CPA auditing. This article selects the audit reports of A-share listed companies as a sample, and analyzes the main audit response measures for goodwill impairment matters listed in the key audit matters to understand the status of goodwill impairment audits by CPAs. Based on the statistical analysis results and the summary of relevant administrative regulatory measures of the China Securities Regulatory Commission, the main risk points of the current goodwill impairment audit inspection risks were summarized according to the audit business stages. Thirdly, this article selects representative audit cases of listed companies in the media industry for case analysis. After comprehensively elaborating on the goodwill formation and subsequent measurement process of the case company, this article conducts an in-depth analysis of the main audit measures taken by certified public accountants on the company's goodwill impairment matters, and analyzes the project's goodwill impairment based on the goodwill impairment audit risk model. Value audit risks are analyzed and problems that may lead to inspection risks are summarized. The conclusions drawn based on statistical analysis and literature review were verified, and the causes of the problems were analyzed based on the case background. Finally, this article puts forward countermeasures and suggestions for preventing and responding to goodwill impairment audit risks from both short-term and long-term aspects.

Multiple Rounds of Audit Inquiries and IPO Performance under the Registration System - Taking Bright Power Semiconductor as an Example

Under the continuous development of the economic situation, the economic environment is more complex.To cater for development needs of the capital market, the registration system has emerged and developed continuously. The registration system adopts the method of audit and inquiry to conduct multiple rounds of inquiries on issuers, sponsors and accounting firms. Analyse the relationship between the number of inquiries and the performance of IPO. This paper selects Bright Power Semiconductor as the main case for discussion, and compares it with Chipown in the same industry to analyze the relationship between multiple rounds of inquiries and IPO performance.The main contents of this article presents the context and significance of research, content and research methods., and the registration system audit inquiry and related concepts. Then the background and development of registration system audit inquiry and the case company and analyzes the IPO process and motivation of Bright Power Semiconductor. Analyzes the information disclosure, stock impact and development of Bright Power Semiconductor after several rounds of IPO inquiries and compares it with Chipown. Finally, summarizes the conclusions of this paper and puts forward suggestions and shortcomings. The conclusion is that under multiple rounds of inquiries, the quality of the companys information disclosure has been significantly improved and has a favorable impact on the companys IPO performance.

Evaluation and Prediction of Production Yields in Plastic Manufacturing Industry Using Artificial Neural Network

The study focused on the evaluation and prediction of a production yield in Finoplastika plastic manufacturing industry. The study investigates the need of prediction and continuous improvement of production plastic yield in manufacturing industries. The literature reveals the related research works in manufacturing industries and found a gap in application of predictive tools to appraise the plastic production yield in the case company. The use of artificial neural network serves as the method of data analysis applied to achieve the aim of this study. The application of artificial neural network for the predicted solutions of the response variables of 110mm waste plastic pipe, 20mm pressure plastic pipe, 50mm waste plastic pipe and 32mm pressure plastic pipe are 31149, 45171, 13412, and 12891 respectively. The results for predicted solutions are recommended to the case company and other plastic companies for their wider use and applicability in other to achieve their optimal results and to support decision making during, inventory system, production process, production planning and control.

Estimating potential adoption rate of electric vehicles in urban logistics

ABSTRACT This research presents an analytical analysis of the factors related to the preference for using electric vehicles, aimed at estimating their potential adoption in urban freight transport. We employed choice modeling to assess the trade-offs among various attributes associated with Electric Freight Vehicles (EFVs) and predicted the probabilities of EFV adoption within urban freight fleets. This estimation is based on an industry survey and real delivery data from a retail firm. Our findings indicate that electric vehicles could be utilized in approximately 32% of the deliveries for the case company. This, in turn, corresponds to a notable 26% reduction in CO2 emissions resulting from delivery operations. Furthermore, our model enabled us to expand the scope of our analysis to the city level, using Istanbul as a specific example. Our illustration demonstrates that, under the current circumstances, electric vehicles have the potential to account for roughly 25% of all deliveries in Istanbul.

Analysing the antecedents to digital platform implementation for resilient and sustainable manufacturing supply chains - An IDEF0 modelling approach

Digital platforms offer opportunities to enhance the resilience of manufacturing supply chains facing complexity, data sharing challenges, external stressors (e.g., resource scarcity, geo-political factors), emerging risks and environmental sustainability. Despite the growing importance of digital platforms for industrial value creation, limited research has focused on their practical application in this context. Furthermore, a comprehensive understanding of the holistic factors crucial for successful implementation is lacking. Through a qualitative empirical research approach involving three case companies in a manufacturing value chain, this study examines the challenges, requirements, and opportunities associated with leveraging digital platforms for resilient supply chains. Additionally, the paper demonstrates the use of a structured modelling technique, IDEF0, to identify interconnected antecedents that support the use of digital platforms in building resilience within manufacturing supply chains. The findings contribute to advancing knowledge in resilience modelling and dynamic capabilities for resilience, along with providing valuable insights for practitioners seeking to harness the potential of digital platforms for improved supply chain resilience.

Improvement of an order-to-cash business process by deploying lean six sigma tools: a case study

PurposeThis study is focused to support an ongoing development project of the case company's current state and the challenges of the order-to-cash (O2C) process. The O2C process is the most visible process to the customer, and therefore, its punctual and fluent order management is vital. It is observed that the high degree of manual work in the O2C process causes mistakes, delays and rework in the process. The purpose of this article is therefore to analyze the case company's current state of the O2C process as well as to identify the areas of development in this process by deploying the means of Lean Six Sigma tools such as value stream mapping (VSM).Design/methodology/approach The study was conducted as a mix of quantitative and qualitative analysis. Based on both the quantitative and qualitative data, a workshop on VSM was organized to analyze the current state of the O2C process of a case company, engaged in the energy and environment sector in Finland.Findings The results found that excessive manual work was highly connected to inadequate or incorrect data in pricing and invoicing activities, which resulted in canceled invoices. Canceled invoices are visible to the customer and have a negative impact on the customer experience. This study found that by improving the performance of the O2C process activities and improving communication among the internal and external stakeholders, the whole O2C process can perform more effectively and provide better customer value.Originality/value The O2C process is the most visible process to the customer and therefore its punctual and fluent order management is vital. To ensure that the O2C process is operating as desired, suitable process performance metrics need to be aligned and followed. The results gathered from the case company's data, questionnaire interviews, and the VSM workshop are all highlighted in this study. The main practical and managerial implications were to understand the real-time O2C process performance, which is necessary to ensure strong performance and enhance continuous improvement of the O2C process that leads to operational excellence and commercial competitiveness of the studied case company.

비대면 e-서비스접점의 운영최적화 비교 연구

As the wave of digital transformation is rapidly permeating various industries and our daily lives, developing a new business model centered around online platforms for creating customer value is an important operational strategy for deriving competitive advantages. This study proposes an approach to optimize the user-centered operation process with contactless e-service encounter activities on an online platform. In this study, e-service encounter activities are categorized into tasks, e-tangibility, and task processing methods. We analyzed the product introduction approach of selected platform companies based on e-tangible characteristics and customer demand handling methods. The analysis identified commonalities and differences among the case companies. The commonalities found were (1) a user-centric operational method; (2) the importance of securing customer trust through product introductions based on user experience and accurate information; and (3) diverse communication channels for rapid response. The differences in operational approaches to e-service encounter activities among the case companies were primarily due to the unique characteristics of each firm, although the companies offer similar platform services. The results of this study provide valuable insights and significant implications for operational optimization of contactless e-service encounter activities to potential companies that are interested in offering online platform services.

The concept of reasons for eliminating corporate crime in criminal law in Indonesia

Following Indonesian criminal law, courts may not find defendants or offenders guilty for various grounds known as illegal abolition reasons. There are two justifications and grounds for forgiveness for abolishing crimes under the Indonesian Criminal Code. The justification for abolishing this punishment is solely applicable to human legal subjects. Contrarily, despite being acknowledged as criminal law subjects, legal entities, in this case companies, have not been subject to severe regulation. This study attempts to gain a general understanding of and examine the causes of corporate criminal offenses under Indonesian criminal law. A statutory approach and a conceptual approach are used in the research method, which is normative juridical. These approaches are then examined utilizing secondary data and qualitative data analysis techniques. The study's findings demonstrate that the justifications can cover corporate law topics for criminal write-offs. Due to the legal ramifications of classifying companies as criminal law subjects, the justifications for criminal write-offs also apply mutatis mutandis to concerns involving people. The reasons for outlawing the crime in Article 50 of the Draft Criminal Code have been considered. Still, related to the reasons for pardoning as outlined in the article, they do not correspond to the features of corporations. In this study, the authors develop the idea of justifications that adhere to the theory and characteristics of corporations, such as the corporation does not receive profits, acts committed by agents outside of the authority granted by the corporation, and the corporation has complied with its obligations to prevent corporate crime from occurring.

Adoption of the digitalised last planner system in infrastructure projects: an Australian case study

Purpose Infrastructure projects are complex, task-based endeavours; the reliability of project schedules is often low, as delays occur. As a result, the infrastructure sector is constantly searching for innovative practices that might improve project performance. This study aims to pursue one research question: what are the benefits and challenges to last planner system (LPS) implementation in Australia’s infrastructure industry? It addresses this question through an examination of two rail infrastructure projects in Victoria, Australia. Design/methodology/approach The state of Victoria in Australia provides an excellent context for this study. The study was set in one of the programme alliances which was contracted to carry out five level-crossing removal projects. This study uses a combination of qualitative and quantitative research techniques, including surveys, interviews and site visits. The authors collected 43 valid survey responses. Additionally, 19 participants from the alliance programme’s two projects (Projects A and B) took part in the interviews. Extensive empirical evidence has been triangulated to achieve the research goals. Findings The findings show through the questionnaire survey that the greatest benefits that digital LPS brings are primarily associated with process improvement and social benefits. The interview results acknowledged that the roll-out of digital LPS had a positive impact on schedules, cost, occupational health and safety (OHS) and quality performance. The research also noted a few challenges in the introduction of digital LPS. Overall, the finding presents strong evidence that the introduction of digital LPS has been a clear success in the case company. Originality/value This is the first piece of research to fill this major gap in the LPS literature by exploring the issue of digital LPS adoption in Australia’s infrastructure sector. This study has thus laid the foundation for future work on LPS research in the Australian context. The authors are optimistic that this exploratory work will generate interest across other alliances, and perhaps extend into Australia’s construction sector.

Buyer perceptions of corporate brand extension attractiveness and fit in B2B services

This study explores buyer perceptions of corporate brand extension attractiveness in B2B services, focusing on influencing roles of corporate image, extension fit, and other sources of extension appeal. Two case companies are explored qualitatively in the facility service and industrial consultancy industries, including 28 semi-structured interviews with buyers of the corporate brand's original services and service extensions. Corporate brand heritage, breadth and extension frequency influenced brand extension attractiveness. Image fit and service fit were identified as dimensions of brand extension fit, while other sources of attractiveness related to service characteristics and the buying context, including buyer-seller relationship strength and the characteristics of the buying process. By exploring buying experience over time, the dynamic natures of brand extension attractiveness and fit are discussed. This study contributes to brand extension research by identifying novel sources of brand extension attractiveness to guide future studies, and by adding new understandings of the benefits and risks of business growth through extending brands in B2B service markets.