Value-added Functions Research Articles

Plant-based chitosan for the development of biodegradable packaging materials

Plant-derived materials and edible films have developed as viable substitutes for standard packaging materials, enabling sustainable and ecologically acceptable alternatives. Chitosan, a cationic carbohydrate polymer derived from animal or marine sources, as well as from agricultural waste such as mushrooms or various fungi possesses excellent properties such as film formation, mechanical strength, non-toxicity, biodegradability, edibility, UV-blocking ability, antioxidant activity, and antibacterial functionality, justifying its potential as packaging/coating material for fresh agricultural products. Chitosan is obtained through the deacetylation of chitin. The quantity of waste generated in a mushroom farm varies from 5%-20% of the total yielding quantity. Filamentous fungi's cellular structure, which is rich in chitin, provides a convenient method for chitin extraction. Fungal-derived chitosan offers the advantage of controllable physicochemical characteristics, including degree of deacetylation and molecular weight, compared to chitosan obtained from crustaceans. This versatility makes fungal chitosan suitable for various utilizations in food, pharmaceutical, and biomedical management. It can be utilised for different purposes in these fields. This review primarily emphasizes the extraction of chitin from mushrooms and various fungal sources, comparing different extraction methods and chitosan-based materials fabrication techniques. Additionally, it discusses the crucial characteristics of chitosan that make it convenient for high value-added functions in the food industry. To sum up, plant-based chitosan films have the potential to completely transform the packaging sector by providing environmentally friendly substitutes for traditional materials. Accepting these advances will help build a more resilient and sustainable earth, encourage the circular economy, and reduce the amount of plastic trash produced.

Spiro-Buckybowls: Synthesis and Selective Transformations Toward Chiral and Nonlinear Optical Polycycles.

Integration of spirocycles with buckybowls is a promising strategy to construct three-dimensional (3D) curved π-systems and to endow distinctive physicochemical features arising from buckybowls. Herein, a series of carbon-bridged spiro-type heterosumanenes (spiro-HSEs) were synthesized by combining 9,9'-spirobifluorene and dichalcogenasumanenes (DCSs). It is found that spiro-conjugation plays an important role in the geometric and electronic structures of spiro-HSEs. The bowl depth of DCSs moiety becomes larger in the spiro-HSEs. Owing to the Jahn-Teller (J-T) effect, two DCSs segments of spiro-HSEs have different bowl depths accompanied with the unequal distribution of charge in radical cation state. Taking advantage of the typical reactions of DCSs, selective transformations of spiro-HSEs have been adopted in accordance to the nature of chalcogen atoms (S, Se, Te) to bestow the value-added functionalities. The emissive property is enhanced by converting the thiophene rings of S-doped spiro-HSE into thiophene S,S-dioxides. A chiroptical polycycle could be produced by ring-opening of the edge benzene of Se-doped spiro-HSE. The covalent adduct of Te-doped spiro-HSE with Br2 forms non-centrosymmetric halogen-bonded networks, resulting in the high performance second-order nonlinear optics (NLO).

Principled and automated system of systems composition using an ontological architecture

A distributed system’s functionality must continuously evolve, especially when environmental context changes. Such required evolution imposes unbearable complexity on system development. An alternative is to make systems able to self-adapt by opportunistically composing at runtime to generate systems of systems (SoSs) that offer value-added functionality. The success of such an approach calls for abstracting the heterogeneity of systems and enabling the programmatic construction of SoSs with minimal developer intervention. We propose a general ontology-based approach to describe distributed systems, seeking to achieve abstraction and enable runtime reasoning between systems. We also propose an architecture for systems that utilizes such ontologies to enable systems to discover and ‘understand’ each other, and potentially compose, all at runtime. We detail features of the ontology and the architecture through three contrasting case studies: one on controlling multiple systems in smart home environment, another on the management of dynamic computing clusters, and a third on autonomic connection of rescue teams. We also quantitatively evaluate the scalability and validity of our approach through experiments and simulations. Our approach enables system developers to focus on high-level SoS composition without being constrained by deployment-specific implementation details. We demonstrate the feasibility of our approach to raise the level of abstraction of SoS construction through reasoned composition at runtime. Our architecture presents a strong foundation for further work due to its generality and extensibility.

Strong Sliding Ferroelectricity and Interlayer Sliding Controllable Spintronic Effect in Two-Dimensional HgI2 Layers.

Exploration of two-dimensional (2D) sliding ferroelectric (FE) materials with experimentally detectable ferroelectricity and value-added novel functionalities is highly sought for the development of 2D "slidetronics". Herein, based on first-principles calculations, we identify the synthesizable van der Waals (vdW) layered crystals HgX2 (X = Br and I) as a new class of 2D sliding ferroelectrics. Both HgBr2 and HgI2 in 2D multilayered forms adopt the preferential stacking sequence, leading to room temperature stable out-of-plane (vertical) ferroelectricity that can be reversed via the sliding of adjacent monolayers. Owing to strong interlayer coupling and interfacial charge rearrangement, 2D HgI2 layers possess strong sliding ferroelectricity up to 0.16 μC/cm2, readily detectable in experiment. Moreover, robust sliding ferroelectricity and interlayer sliding controllable Rashba spin texture of FE-HgI2 layers enable potential applications as 2D spintronic devices such that the electric control of electron spin detection can be realized at the 2D regime.

ПЕРЕДУМОВИ ПРОВЕДЕННЯ АНАЛІТИЧНИХ ПРОЦЕДУР АУДИТУ ФІНАНСОВИХ РЕЗУЛЬТАТІВ ПІДПРИЄ

The audit of financial results in companies with corporate governance has become a critical aspect of modern business practices. This study explores the prerequisites for conducting analytical procedures of audit of financial results in the context of corporate governance, emphasizing its role as a comprehensive tool ensuring efficiency, transparency, and sustainable development of the corporate sector. The relevance of this topic is underscored by the growing complexity of business environments, increasing regulatory demands, and the need for greater transparency in corporate operations. As companies face heightened scrutiny, the role of audit has expanded beyond traditional boundaries, becoming integral to strategic decision-making and risk management processes. This paper examines the regulatory framework for audit in Ukraine, which integrates both national and international standards. A key contribution of this research is the proposal of a hierarchical model of audit objectives. This model illustrates the multi-level nature of auditing activities, encompassing a spectrum of tasks from ensuring the reliability of financial statements to achieving strategic corporate governance goals. The study delves into the role of analytical procedures in audit, positioning them as powerful means of generating valuable information for strategic decision-making and business process improvement. This perspective highlights the evolving nature of audit, moving from a compliance-focused activity to a value-adding business function. In the context of investment attractiveness, the paper argues that quality audit is a key factor in building investor and stakeholder confidence. It plays a crucial role in protecting shareholder rights, especially those of minority shareholders, by ensuring transparency and accountability in management decisions. The paper concludes by positioning audit of financial results as an integral component of modern corporate governance systems. It argues that effective audit practices contribute significantly to enhancing the efficiency, transparency, and competitiveness of Ukrainian companies in the global market. This study contributes to the ongoing dialogue on the evolution of audit practices in the face of changing business landscapes and increasing stakeholder expectations, providing valuable insights for practitioners, regulators, and academics in the fields of auditing and corporate governance.

Designing a sustainable vaccine supply chain by considering demand substitution and value-added function during a pandemic outbreak

The severe social, economic, and health detriments caused by pandemics (such as COVID-19) lead governments toward exploring survivability challenges. In this regard, some countries produce national vaccines along with receiving global medical supplies, which necessitates the design of a sustainable vaccine supply chain and the evaluation of value-added gained by each vaccine application. Given each vaccine possesses specific efficacy and expiration time, this study addresses products’ brand-based efficacy and perishability derived from existing literature. Additionally, shortages are inevitable in a chaotic pandemic situation as a consequence of limitations in the procurement, distribution, and storage networks of vaccines. Therefore, we investigate the effect of demand substitution based on vaccine efficacy to reduce the unsatisfied demand and combat the prevalence of infection. Moreover, this study implements mobile vaccination centers as well as permanent centers (for instance hospitals and clinics) to relax the personal and geographical constraints of different segments of society and expedite the vaccination. To optimize the multi-objective mathematical model, the augmented ε-constraint method has been utilized, and a real case study is provided to assess the application of the proposed model. The numerical results and sensitivity analysis show the proper utilization of vaccination centers’ combination in our proposed model, also 60% of shortages are compensated by substitutable products, which leads to expeditious immunization.

The Role of Value Added Services Between Customers and Service Providers in Tourism Industry

Modern travellers appreciate making reservations from companies that can handle all of their travel requirements in one place. The business of industries will greatly depend on value-added services. To create a more robust and improved ecosystem, the tourism industry has to advance by bringing everyone together.A critical topic of research to comprehend how companies may improve customer experiences and maintain competitiveness is the role of value-added services between customers and service providers in the tourist industry. Knowing how these services affect the general prosperity and competitiveness of tourism-related enterprises is crucial. Businesses may boost customer satisfaction and loyalty by knowing client expectations and customising their services to fit those needs. This can help in recognizing the particular value-added services that travellers want and expect from the travel business. Through this analysis, service providers can better understand which of their offers are beneficial and which may require modification. In this study, we will understand the particular value-added services that customers in the tourism industry want or desire, and identify the important facets of value-added services' function in the travel and tourism sector. Next this study, evaluates the effect of value-added services on competitive position of tourism businesses.

Expression of Mas1 receptor in human placenta and its effect on the function of trophoblast cells in pre-eclampsia patients

Objective: To investigate the expression change of the Mas1 receptor in the placenta of healthy pregnant women during different gestation periods, analyze the expression level of the Mas1 receptor in the placenta of pre-eclampsia (PE) patients, and its biological function in trophoblast cells. Methods: Placental villous tissues were collected from normal pregnant women in early, mid and late pregnancy. Human trophoblast stem cells were isolated and cultured from early pregnancy villous tissues. The expression of the Mas1 receptor was detected by fluorescence immunoassay and real-time fluorescence quantitative PCR. In a case-control study, patients with full-term PE were selected as the case group and healthy women with full-term pregnancy were selected as the control group. Placental villus tissues were collected from both groups. Immunofluorescence chemistry and immunoprotein blotting were used to study the changes in Mas1 receptor expression in PE. Mas1 receptor agonists and blockers induced HTR8/Svneo cells and BeWo cells, and the effects of the Mas1 receptor on the proliferation and migration of trophoblast cells were detected by the CCK8 proliferation test and scratch test. Results: Eight cases were included in early pregnancy, seven cases in mid-pregnancy and six cases in late pregnancy. Mas1 receptors in normal placental villi tissue were mainly expressed in human trophoblast stem cell membranes and cytoplasm, and the expression of Mas1 receptor mRNA in villi tissue was significantly higher in late pregnancy than in mid-pregnancy. There were 24 cases included in the case group and 12 cases in the control group. Mas1 receptor expression in placental villi was significantly lower in the case group compared to the control group; Activation/inhibition of the Mas1 receptor had no significant effect on the proliferation of HTR8/Svneo cells and BeWo cells. Activated Mas1 receptor had no significant effect on the migration ability of HTR8/Svneo cells. Conclusion: Mas1 receptors are expressed in placental villous tissue and their expression varies with gestation. Mas1 receptor expression is reduced in PE patients, but it does not affect the value-added or migratory function of trophoblast cells.

Rechargeable Biomass Battery for Electricity Storage/generation and Concurrent Valuable Chemicals Production.

The development of a rechargeable battery that can produce valuable chemicals in both electricity storage and generation processes holds great promise for increasing the electron economy and economic value. However, this battery has yet to be explored. Herein, we report a biomass flow battery that generates electricity while producing furoic acid, and store electricity while yielding furfuryl alcohol. The battery is composed of a rhodium-copper (Rh1 Cu) single-atom alloy as anode, a cobalt-doped nickel hydroxide (Co0.2 Ni0.8 (OH)2 ) as cathode, and furfural-containing anolyte. In a full battery evaluation, this battery displays an open circuit voltage (OCV) of 1.29 V and a peak power density up to 107 mW cm-2 , surpassing most catalysis-battery hybrid systems. As a proof-of-concept, we demonstrate that this battery produces 1 kg furoic acid with 0.78 kWh electricity output, and yields 0.62 kg furfuryl alcohol when 1 kWh electricity is stored. This work may shed light on the design of rechargeable batteries with value-added functionality such as chemicals production.

BUILDING A CONCEPTUAL MODEL FOR INTERNAL AUDITING: THE PERSPECTIVE OF ABSORPTIVE CAPACITY THEORY

The purpose of this paper is to present a conceptual model for internal auditing based on absorptive capacity theory. Internal auditing effectiveness is influenced by an organization's capacity to identify, assimilate, and apply new knowledge, according to the model. It has been determined that absorptive capacity is positively associated with innovation, performance, and competitiveness, making it a central concept in the literature of organisational learning. This study contends that internal audit functions contribute significantly to an organization's absorptive capacity by providing valuable knowledge, expertise, and perspective on internal control systems, risk management, and governance. An organisation can identify and learn from internal and external knowledge sources, including best practises, regulations, and industry developments, if its internal audit function is proactive and provides value-added services. In addition, a well-aligned internal audit function with the strategic objectives and culture of the organisation can facilitate the assimilation and application of new knowledge. The model suggests that internal audit functions can be improved by employing a risk-based approach that focuses on the organization's most significant risks and opportunities. This strategy can assist internal auditors in identifying and prioritising areas where new knowledge is required and in delivering more targeted and pertinent services. In addition, the model proposes that internal audit functions can be improved by leveraging digital technologies, such as data analytics and information technology, which can assist internal auditors in accessing and processing large quantities of data and delivering more efficient and effective services. This paper emphasises the significance of absorptive capacity for internal auditing effectiveness and provides a conceptual model that can guide the development of proactive and value-added internal audit functions. Practitioners, researchers, and policymakers interested in enhancing the performance and competitiveness of organisations through internal auditing may find the proposed model valuable.

Benefits and Barriers of Digital Procurement: Lessons from an Airport Company

Implementing a well-integrated procurement system and applying uniform practices to achieve the strategic goals of any company is a complex phenomenon. Navigating the digital procurement systems in achieving supply-chain resilience remains a predicament. Framed within the technology acceptance model (TAM), which is a key model in understanding the predictors of human behaviour toward the potential acceptance or rejection of the technology. This study explored the benefits and barriers of digital procurement at Airports Company South Africa (ACSA). A qualitative approach in a form of a single holistic case study design was adopted. The sample involved 18 employees and individuals who were supply chain management (SCM), information technology (IT), and programme management office (PMO) professionals. Semi-structured interviews conducted focused on those with extensive experience on procurement, digital technologies, procurement automation or the implementation of transformation programmes. Digital procurement is a value-adding function at ACSA with the possibilities of providing cost reduction in the supply chain. However, the participants highlighted job losses, cyber security, lack of interoperability, lack of skills and system downtimes as obstacles affecting the adoption of digital procurement and as organizational barriers. The infusion of digital technologies into various aspects of organisational processes and outcomes remains a complex, dynamic, fluid, and volatile phenomenon. A framework highlighting critical focus areas when it comes to the adoption of digital procurement of digitalization is presented.

Experiment and multiscale molecular simulations on the Cu absorption by biochar-modified asphalt: An insight into removal capability and mechanism of heavy metals from stormwater runoff

Asphalt has been the primary material for pavements and other building components such as roof shingles and waterproofing systems, which can be the path for stormwater runoff pollutants such as heavy metals (HMs). In this study, the capability and mechanism of asphalt and biochar-modified asphalt (BMA) to remove Cu as the typical HM found in the road dust and surface runoff were fundamentally explored for the first time. Experiment and multiscale molecular simulations were performed. Molecular dynamics (MD) simulations showed the Cu absorption into the asphalts. Monte Carlo (MC) and density functional theory (DFT) revealed the detailed mechanism of Cu absorption. Biochar (BC) presence modified the spatial distribution of maltene and asphaltene fractions in asphalt and enhanced the absorption. Maltenes were absorbed into the porous structure of BC, leaving more asphaltenes in the asphalt part of BMA. Asphaltenes were the Cu adsorbing preference sites ascribed to the cation-π interaction between Cu and the aromatic plane. The DFT simulations also suggested favourable adsorption of other commonly found metals (e.g., Cr, Pb, Ni, Cd, and Zn) onto asphaltenes. The present study found the capability and mechanism of BMA and asphalt to remove HMs at the molecular scales, providing a path for designing asphalts with value-added functionality in minimizing environmental pollution.

Rational Design of Novel Reaction Pathways and Tailor-Made Catalysts for Value-Added Chemicals Synthesis from CO2 Hydrogenation

Abstract The highly effective transformation of CO2 into targeted chemicals has attracted significant attention due to greenhouse gas utilization and value-added chemical synthesis functions. Among all of the proposed CO2 transformation pathways, e.g., electrolytic CO2 reduction, photocatalytic CO2 conversion, and thermal-catalytic CO2 utilization, the latter, especially the thermal-catalytic hydrogenation process with renewable energy-driven H2 supply, is the most promising strategy owing to its high efficiency, fast reaction rate, controllable product selectivity, and industrial application potential. In recent years, our research group has made great efforts to realize various chemical syntheses from CO2 hydrogenation technology, such as production of methanol, ethanol, liquid petroleum gas (LPG), alkenes, aromatics (especially para-xylene, PX), etc. In this account, we summarize the main achievements of our laboratory in the rational design of novel heterogeneous catalysts and innovative reaction pathways for CO2 hydrogenation, including reaction pathway design for new low-temperature methanol synthesis, catalytic metal-surface interaction tailoring to boost methanol synthesis performance, tandem reaction network fabrication for the synthesis of ethanol, LPG, or aromatics, a capsule catalyst concept for tandem reaction, etc. In this account, we want to inspire new ideas and methodologies for the rational design of novel catalysts and reaction pathways for CO2 hydrogenation into value-added chemicals.

Development of Bioactive Opuntia ficus-indica Edible Films Containing Probiotics as a Coating for Fresh-Cut Fruit.

Bioactive edible films have received more attention in recent years as a method for food preservation with value-added functions. The aim of this study was to develop a bioactive edible film containing mucilage of cactus (Opuntia ficus-indica) and incorporating the probiotic strain Enterococcus faecium FM11-2 as an active component to promote consumer health benefits. Opuntia ficus-indica is rich in nutritional and bioactive compounds and the abundance of this cactus makes it attractive for food applications. Mucilage of Opuntia ficus-indica contained 0.47 ± 0.06 mg/g total sugar, 0.33 ± 0.06 mg AGE/mL phenolic content, 0.14 mg/ mL vitamin C, and possessed 35.51 ± 1.88% DPPH scavenging activity. The edible film that was developed exhibited the following characteristics: thickness of 0.02-0.11 mm, percent moisture content 0.19-0.24%, water solubility 30.66-59.41% and water vapor permeability of 0.15-1.5 g·mm/m2·min·kpa, while the range of the variation depended on the type of plasticizer used (either sorbitol or glycerol). The addition of sorbitol in the film provided the maximum mechanical strength based on the evaluation of tensile strength, Young's modulus and elongation at break (44.71 ± 0.78 MPa, 113.22 ± 0.23 MPa and 39.47 ± 0.61%, respectively). The optimal formulation of the edible film, according to the physicochemical, physical and maintenance of fresh-cut apple slices, contained cactus mucilage, gelatin, glycerol and a probiotic. The incorporation of a probiotic into the cactus film created a bioactive edible film that could provide a health benefit. While improvement is needed to maintain the survival rate of the probiotic, this work presents an exciting method for furthering the study of food preservation with edible films.

Future of Cloud Computing: Mobile Cloud Apps

Cloud computing is quickly becoming one of the most essential branches for delivering seamless mobile applications. Cloud computing is discussed in this paper as another rapidly developing and established approach for providing improved and more productive cell phone apps. On a cloud computing platform, it offers mobile customers data storage and management administrations, cloud computing frameworks, cloud programming technology, the need for flexible cloud computing as part of the product business to handle new handheld application initiatives, application programs, application outlining gadgets, and the motivation for migrating applications to cloud computing frameworks are some of the ideas pushing cloud computing frameworks. The approach mobile users access services while moving has changed thanks to Mobile Cloud Computing. Only a few years ago, mobile phones were simple devices that permitted voice communication between users. Today, smartphones allow users to utilize value-added functions whenever they want and from any region. m-Cloud Computing incorporates cloud computing through into mobile context, overcoming challenges like as efficiency (e.g., battery capacity and memory), surroundings (e.g., scalability and dependability), and security (e.g., reliability and privacy).

An international multi-sectoral approach to financialisation

Abstract Many studies attempted to measure the degree of financialisation of an economy, generally on a country-by-country basis, given the heterogeneity of indicators and data availability. In this paper, a simple but common measure of financialisation of non-financial corporations (NFCs) is developed, namely, the participation of services provided by the financial sector (both directly and indirectly) on their value-added creation process, inspired by the methodology developed by Dávila-Fernández and Punzo (2020). To do this, we use the inter-country input-output (ICIO) matrices built by the OECD, which allow us to understand the role played by the financial sector (local or foreign) in the ‘value-added production function’ of NFCs from 45 industries, in 67 countries for the period 1995–2018. We find three main stylised facts. First, the financial sector plays a relevant role in the value-added creation process of NFCs, and its importance has increased during the last years, although there is high diversity among countries. Second, this process has been heterogeneous when different productive sectors are considered. Primary industries evidenced a low degree of financialisation, while manufacturing and the service sector generally presented a higher reliance on finance. Third, between 1995 and the global financial crisis, NFCs increased their dependence on foreign financial value-added, followed by a partial reversion of this process. Moreover, the origin of these exports of financial services changed: while some traditional financial hubs such as the UK, Switzerland and Japan decreased their importance as providers of financial value-added to NFCs, China, Russia and India became important global players.

Upgrading low value-added activities in global value chains: a functional specialisation approach

ABSTRACT This paper aims to identify patterns of functional specialisation (FS) in global value chains (GVCs) and determinants of upgrading them for selected Central Eastern European (CEE) economies. By combing the World Input-Output Database with data on occupations, we reveal a new FS pattern among subgroups of CEEs. Poland and Slovakia have an unfavourable GVC position and specialise in low value-added fabrication function. In contrast, other CEEs have competitive advantages in high value-added tasks: the Baltic countries and Slovenia in management services, the Czech Republic and Slovenia in R&D. We identify upgrading factors for different types of FS in GVCs. The wages convergence of CEEs with developed economies, and strong GVC backward linkages support the path to higher value-added in almost all business functions. Higher GDP per capita and lower economic distance to Germany allow CEEs to escape from ‘factory economies' status and also generate higher value-added in R&D activities.

HRM as a strategic business partner: insights from selected private commercial banks in ethiopia

The HRM function is evolving from an administrative function that focuses on legal compliance to a strategic function that requires HR to be a strategic partner in improving business performance. However, there are still organizations that consider HRM merely a cost driver rather than a value-adding function. This study attempts to examine whether HRM is playing its strategic role to enhance competitive advantage in the selected private commercial banks and to assess the contributing factors for HRM to execute its function as a strategic partner. Data was collected by using a selfadministered questionnaire that was designed and distributed to employees of the HR department in the selected private commercial banks. The results of the study confirmed that HR involvement, mindset, competence, and role balance are enablers and contributors for HR to become a strategic partner. Furthermore, the finding indicates that mindset and competence can impact the role of HR as a strategic partner at large. It was further found out that the current status of HRM as a strategic partner is at its moderate level because its enablers do not exist at a higher level. Accordingly, the role of HRM as an administrative expert is still dominantly played as compared with that of a strategic partner, but it is observed that HRM is progressing towards a more strategic function than the administrative function. To realize the full strategic partnership of HRM therefore, HRM work units of private banks are recommended to exert more effort to continue with the current progress in shifting HRM function from routine administrative function towards strategic function by capitalizing on the enablers of HR strategic business partners such as mindset, competence, HR involvement, and role balance.

Assisting SMEs to Establish RMA Diagnosis Checklist and Innovative RMA Process System to Enhance B2B Innovative Concept Adaptation and Its Value-Added Function

This research attempts to focus on Return Merchandise Authorization (RMA) and the optimization of the RMA solutions. In the meantime, this research establishes RMA Diagnosis Checklist, Innovative RMA Process system, and a number of suggested solutions for Small and Medium Enterprises (SMEs). This research has important implications as it optimizes RMA solutions to B2B problems for SMEs, provides useful information on effective RMA service policies for B2B marketing decisions and creates a general awareness of the importance and rationale of RMA. Finally, this study provides RMA as a diagnostic tool and strategic tactic for SMEs.

Lithography Solutions for Submicron Panel-Level Packaging

Abstract Heterogeneous Integration of logic, memory, photonic, analog and other value-adding functions is one approach for increasing electronic system efficiency, performance and bandwidth while helping reduce overall manufacturing costs. To capitalize on Heterogeneous Integration benefits, designers are requiring finer resolution Redistribution Layer patterning and larger package sizes to maximize System-in-Package integration possibilities. Production of large-package electronics systems is well-suited for Panel Level Packaging (PLP) and achieving uniform submicron patterning across the entire rectangular panel is a key lithography challenge. To meet this challenge, Canon developed the first lithography exposure system or stepper that is capable of achieving submicron resolution on 500 mm panels. The stepper features a panel handling system for processing panels up to 515 mm x 515 mm in size and is also equipped with wide-field projection lens featuring a maximum 0.24 Numerical Aperture and a large 52 mm x 68 mm image field. This paper will report on evaluation results for a submicron PLP process using the panel stepper and will introduce high-resolution PLP process challenges including warped panel handling. Process results on Copper Clad Laminate (CCL) substrates will be reported including pattern uniformity, adjacent shot stitching accuracy and overlay accuracy on substrates containing die-placement error that is common in Fan-Out processes.