In this paper, a modified multi-agent system for assembly line balancing is proposed. Each worker in the assembly line is regarded as an agent, and two neighboring agents exchange information about the allocated tasks...In this paper, a modified multi-agent system for assembly line balancing is proposed. Each worker in the assembly line is regarded as an agent, and two neighboring agents exchange information about the allocated tasks. To balance the workload, an agent with a smaller workload sends a request message to his/her neighboring agent, who has a larger workload, to exchange tasks between them. Without any centralized control mechanism, each agent behaves to achieve their goal, which is to balance the workload. A tabu list and cooling control are also incorporated. However, the effectiveness of the previous system is limited, and the system depends on problems to be solved. As such, a modified system is proposed. In the proposed system, the cycle time is used when considering the proposal of exchange of allocated tasks instead of the task time allocated to the neighboring workers. Also, in the proposed system, the length of tabu list is determined dynamically based on the current number of possible exchanges, and the best cycle time in the search with cooling at medium speed is recorded for the second search that is finished when the current cycle time reaches the recorded cycle time. The effectiveness of the modified system is investigated by solving problems for various conditions. The results show that the proposed system is effective regardless of the problems that are encountered.展开更多
The straight-line method in computing for depreciation expense is the prevailing method used in the Philippines. This paper aims to determine the rationale behind the use of this method. The objective of the study is ...The straight-line method in computing for depreciation expense is the prevailing method used in the Philippines. This paper aims to determine the rationale behind the use of this method. The objective of the study is to determine the length of time within which the depreciation method is used, reasons in using the method, the rate of depreciation used by the companies, and the effects of the depreciation expense on their operating expenses. It also determines if the companies' decisions to use the straight-line method are influenced by the factors mentioned by Reynolds (196 I)----expected amount of services over the life of assets, the amount and timing of operating costs, the decline in the physical efficiency of the assets, and the rate of return--and if they considered capital investments and tax reduction in using this method. The study shows that companies and educational institutions use the straight-line method of computing depreciation expenses, because it is easy to use in computing the depreciation expenses, in comparing with previous years' computations, and in keeping track of the expenses. It is also convenient for tax administration and financial reporting. The rate of depreciation used varies, because the companies and educational institutions use their past experiences in determining the life of fixed assets. The percentage of depreciation to the operating expenses also varies. The companies and educational institutions adhered to the factors mentioned by Reynolds (1961) in choosing the straight-line method of depreciation. The companies did not consider reduction of tax in using the straight-line method.展开更多
文摘In this paper, a modified multi-agent system for assembly line balancing is proposed. Each worker in the assembly line is regarded as an agent, and two neighboring agents exchange information about the allocated tasks. To balance the workload, an agent with a smaller workload sends a request message to his/her neighboring agent, who has a larger workload, to exchange tasks between them. Without any centralized control mechanism, each agent behaves to achieve their goal, which is to balance the workload. A tabu list and cooling control are also incorporated. However, the effectiveness of the previous system is limited, and the system depends on problems to be solved. As such, a modified system is proposed. In the proposed system, the cycle time is used when considering the proposal of exchange of allocated tasks instead of the task time allocated to the neighboring workers. Also, in the proposed system, the length of tabu list is determined dynamically based on the current number of possible exchanges, and the best cycle time in the search with cooling at medium speed is recorded for the second search that is finished when the current cycle time reaches the recorded cycle time. The effectiveness of the modified system is investigated by solving problems for various conditions. The results show that the proposed system is effective regardless of the problems that are encountered.
文摘The straight-line method in computing for depreciation expense is the prevailing method used in the Philippines. This paper aims to determine the rationale behind the use of this method. The objective of the study is to determine the length of time within which the depreciation method is used, reasons in using the method, the rate of depreciation used by the companies, and the effects of the depreciation expense on their operating expenses. It also determines if the companies' decisions to use the straight-line method are influenced by the factors mentioned by Reynolds (196 I)----expected amount of services over the life of assets, the amount and timing of operating costs, the decline in the physical efficiency of the assets, and the rate of return--and if they considered capital investments and tax reduction in using this method. The study shows that companies and educational institutions use the straight-line method of computing depreciation expenses, because it is easy to use in computing the depreciation expenses, in comparing with previous years' computations, and in keeping track of the expenses. It is also convenient for tax administration and financial reporting. The rate of depreciation used varies, because the companies and educational institutions use their past experiences in determining the life of fixed assets. The percentage of depreciation to the operating expenses also varies. The companies and educational institutions adhered to the factors mentioned by Reynolds (1961) in choosing the straight-line method of depreciation. The companies did not consider reduction of tax in using the straight-line method.