Automotive surface coating manufacturing is one of the most sophisticated and expensive steps in automotive assembly. This step involves generating multiple thin layers of polymeric coatings on the vehicle surface thr...Automotive surface coating manufacturing is one of the most sophisticated and expensive steps in automotive assembly. This step involves generating multiple thin layers of polymeric coatings on the vehicle surface through paint spray and curing in a multistage, dynamically changing environment. Traditionally, the quality control is solely post-process inspection based, and process operational adjustment is only experience based, thus the manufacturing may not be （highly） sustainable. In this article, a multiscale system modeling and analysis methodology is introduced for achieving a sustainable application of polymeric materials through paint spray and film curing in automotive surface coating manufacturing. By this methodology, the correlations among paint material, application processes and coating performance can be identified. The model-based analysis allows a comprehensive and deep study of the dynamic behaviors of the material, process, and product in a wide spectrum of length and time. Case studies illustrate the efficacy of the methodology for sustainable manufacturing.展开更多
In the classical multiprocessor scheduling problems, it is assumed that the problems are considered in off\|line or on\|line environment. But in practice, problems are often not really off\|line or on\|line but someh...In the classical multiprocessor scheduling problems, it is assumed that the problems are considered in off\|line or on\|line environment. But in practice, problems are often not really off\|line or on\|line but somehow in between. This means that, with respect to the on\|line problem, some further information about the tasks is available, which allows the improvement of the performance of the best possible algorithms. Problems of this class are called semi on\|line ones. The authors studied two semi on\|line multiprocessor scheduling problems, in which, the total processing time of all tasks is known in advance, or all processing times lie in a given interval. They proposed approximation algorithms for minimizing the makespan and analyzed their performance guarantee. The algorithms improve the known results for 3 or more processor cases in the literature.展开更多
The Practice Statement provides a flexible approach to preparation of the management commentary, generating more meaningful disclosure and discussing those matters that are more relevant to the company＇s individual c...The Practice Statement provides a flexible approach to preparation of the management commentary, generating more meaningful disclosure and discussing those matters that are more relevant to the company＇s individual circumstances. In this direction, the International Accounting Standards Board （IASB） has highlighted some content elements recognised as being fundamental for guaranteeing the usefulness of the management commentary. With reference to these elements, it is interesting to analyse the level of disclosure of the financial reporting. These analyses aim to identify the themes dealt with most extensively by the companies and those that require greater attention so that the narrative section of the financial statement is, on the one hand, at least consistent with the suggestions of the guideline and, on the other hand, contains information that is useful for the users. Lastly, in the light of the relevant European Union （EU） directives, the results of the analysis will help to formulate considerations on the ability of the IASB guideline to improve the completeness of the narrative section. All this is examined in a cross-country dimension： Financial reports in Italy and the United Kingdom （UK） are examined. The content analysis methodology is applied. Within the financial reporting, the management discussion is examined in particular. The analysis is performed considering 2008. This qualitative paper will contribute to the studies on disclosure and usefulness of the information provided.展开更多
This paper seeks to contribute to the discussion on the future mandatory application of Intemational Financial Reporting Standards （IFRS） using data from a questionnaire-based survey administered to financial statem...This paper seeks to contribute to the discussion on the future mandatory application of Intemational Financial Reporting Standards （IFRS） using data from a questionnaire-based survey administered to financial statement preparers, that is, management in Japan. The important findings of this paper are as follows. The majority of Japanese companies consider that the domestic markets are more important than overseas markets; the most important differences between IFRS and Japanese standards are goodwill, comprehensive income, and the recognition of revenue; it is expected that IFRS would be applied only in consolidated financial statements or in both consolidated and parent companies＇ separate financial statements; and the lack of legislation making it mandatory is the main reason why IFRS has not been adopted by Japanese companies. Overall, this paper found that Japanese management is prudent and passive regarding IFRS adoption, leaving room for further discussions on the future mandatory application of IFRS in Japan.展开更多
基金Supported in part by US NSF (CBET 0647113 and 0730383, CMMI 0700178, and DUE 0736739)the Institute of Manufacturing Research of Wayne State University.
文摘Automotive surface coating manufacturing is one of the most sophisticated and expensive steps in automotive assembly. This step involves generating multiple thin layers of polymeric coatings on the vehicle surface through paint spray and curing in a multistage, dynamically changing environment. Traditionally, the quality control is solely post-process inspection based, and process operational adjustment is only experience based, thus the manufacturing may not be （highly） sustainable. In this article, a multiscale system modeling and analysis methodology is introduced for achieving a sustainable application of polymeric materials through paint spray and film curing in automotive surface coating manufacturing. By this methodology, the correlations among paint material, application processes and coating performance can be identified. The model-based analysis allows a comprehensive and deep study of the dynamic behaviors of the material, process, and product in a wide spectrum of length and time. Case studies illustrate the efficacy of the methodology for sustainable manufacturing.
文摘In the classical multiprocessor scheduling problems, it is assumed that the problems are considered in off\|line or on\|line environment. But in practice, problems are often not really off\|line or on\|line but somehow in between. This means that, with respect to the on\|line problem, some further information about the tasks is available, which allows the improvement of the performance of the best possible algorithms. Problems of this class are called semi on\|line ones. The authors studied two semi on\|line multiprocessor scheduling problems, in which, the total processing time of all tasks is known in advance, or all processing times lie in a given interval. They proposed approximation algorithms for minimizing the makespan and analyzed their performance guarantee. The algorithms improve the known results for 3 or more processor cases in the literature.
文摘The Practice Statement provides a flexible approach to preparation of the management commentary, generating more meaningful disclosure and discussing those matters that are more relevant to the company＇s individual circumstances. In this direction, the International Accounting Standards Board （IASB） has highlighted some content elements recognised as being fundamental for guaranteeing the usefulness of the management commentary. With reference to these elements, it is interesting to analyse the level of disclosure of the financial reporting. These analyses aim to identify the themes dealt with most extensively by the companies and those that require greater attention so that the narrative section of the financial statement is, on the one hand, at least consistent with the suggestions of the guideline and, on the other hand, contains information that is useful for the users. Lastly, in the light of the relevant European Union （EU） directives, the results of the analysis will help to formulate considerations on the ability of the IASB guideline to improve the completeness of the narrative section. All this is examined in a cross-country dimension： Financial reports in Italy and the United Kingdom （UK） are examined. The content analysis methodology is applied. Within the financial reporting, the management discussion is examined in particular. The analysis is performed considering 2008. This qualitative paper will contribute to the studies on disclosure and usefulness of the information provided.
基金Hu and Yao would like to thank Chitoshi Koga （Doshisha University）, Norio Igarashi （Yokohama National University）, and Hajime Yasui （director of Aarata Institute, PwC Japan） for assisting in the data collection of this study. Hu thanks the funding support from Japan Society for the Promotion of Science （JSPS） KAKENHI Grant Number 24730385, JSPS Strategic Young Researcher Overseas Visits Program Number J2302, and Nitto Promotion of Science Foundation.
文摘This paper seeks to contribute to the discussion on the future mandatory application of Intemational Financial Reporting Standards （IFRS） using data from a questionnaire-based survey administered to financial statement preparers, that is, management in Japan. The important findings of this paper are as follows. The majority of Japanese companies consider that the domestic markets are more important than overseas markets; the most important differences between IFRS and Japanese standards are goodwill, comprehensive income, and the recognition of revenue; it is expected that IFRS would be applied only in consolidated financial statements or in both consolidated and parent companies＇ separate financial statements; and the lack of legislation making it mandatory is the main reason why IFRS has not been adopted by Japanese companies. Overall, this paper found that Japanese management is prudent and passive regarding IFRS adoption, leaving room for further discussions on the future mandatory application of IFRS in Japan.
