81 resultados para efficiencies

em Deakin Research Online - Australia


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Efficiency measurement is at the heart of most management accounting functions. Data envelopment analysis (DEA) is a linear programming technique used to measure relative efficiency of organisational units referred in DEA literature as decision making units (DMUs). Universities are complex organisations involving multiple inputs and outputs (Abbott & Doucouliagos, 2008). There is no agreement in identifying and measuring the inputs and outputs of higher education institutes (Avkiran, 2001). Hence, accurate efficiency measurement in such complex institutes needs rigorous research.

Prior DEA studies have investigated the application of the technique at university (Avkiran, 2001; Abbott & Doucouliagos, 2003; Abbott & Doucouliagos, 2008) or department/school (Beasley, 1990; Sinuany-Stern, Mehrez & Barboy, 1994) levels. The organisational unit that has control and hence the responsibility over inputs and outputs is the most appropriate decision making unit (DMU) for DEA to provide useful managerial information. In the current study, DEA has been applied at faculty level for two reasons. First, in the case university, as with most other universities, inputs and outputs are more accurately identified with faculties than departments/schools. Second, efficiency results at university level are highly aggregated and do not provide detail managerial information.

Prior DEA time series studies have used input and output cost and income data without adjusting for changes in time value of money. This study examines the effects of adjusting financial data for changes in dollar values without proportional changes in the quantity of the inputs and the outputs. The study is carried out mainly from management accounting perspective. It is mainly focused on the use of the DEA efficiency information for managerial decision purposes. It is not intended to contribute to the theoretical development of the linear programming model. It takes the view that one does not need to be a mechanic to be a good car driver.

The results suggest that adjusting financial input and output data in time series analysis change efficiency values, rankings, reference set as well as projection amounts. The findings also suggest that the case University could have saved close to $10 million per year if all faculties had operated efficiently. However, it is also recognised that quantitative performance measures have their own limitations and should be used cautiously.

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An experiment was conducted with barramundi (Lates calcarifer) juveniles to examine the marginal efficiency of utilisation of long chain-polyunsaturated fatty acids (LC-PUFA). A series of five diets with blends of fish (anchovy) oil and poultry fat (F100:P0, F60:P40, F30:P70, F15:P85, F0:P100) were fed to 208. ±. 4.1. g fish over a 12-week period. The replacement of fish oil with poultry fat had no impact on growth performance (average final weight of 548.3. ±. 10.2. g) or feed conversion (mean = 1.14. ±. 0.02). Analysis of the whole body composition showed that the fatty acid profile reflected that of the fed diet. However it was also shown that there was a disproportional retention of some fatty acids relative to others (notably LOA, 18:2n-6 and LNA, 18:3n-3). By examining the body mass independent retention of different fatty acids with differential levels of intake of each, the marginal efficiencies of the use of these nutrients by this species were able to be determined. The differential retention of fatty acids in the meat was also examined allowing the determination of oil blending strategies to optimise meat n-3 LC-PUFA levels.

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A fixed bed photocatalytic reactor has been designed and built with a UV
radiation source. Ti02 pellets were placed on the three fixed beds within the
reactor. Acetone was used as an indicator of volatile organic compounds (VOCs) during the experiment. Under the flow rate of 12.75 l/min, the oxidation efficiencies were obtained at four different concentrations of acetone laden gas streams ranged from 40ppm to 250ppm. It was found that the lower the acetone concentration of the untreated inlet gas, the higher the oxidation efficiency; the obtained oxidation efficiency was in the range of 40-70% for various concentrations of untreated gases.

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This paper presents an analysis of the e-Commerce policies developed and implemented in the USA, Canada, Australia, Victoria, Finland, Norway, the UK, Ireland, the EU (by the OECD), Singapore, Japan, Malaysia, Thailand and Hong Kong (Special Administrative Region). The paper shows that e-Commerce policy adopted is generally trying to achieve two fundamental aims:

1. to minimize regulatory environments for e-Commerce; and
2. to ease logistical problems in doing e-Commerce—i.e. in paying electronically, in deliver y of goods and in customs, tariffs and duties.

These strategies are designed to create an environment where e-Commerce is adopted by business and government in these countries to achieve ‘best practice’, to become ‘modern’, to gain ‘efficiencies’, because ‘it is the way to go’, because ‘we must have it, because everybody has it’, and because they ‘perceive the benefits of it’. In essence it is being used to gain hegemony in the economic competitiveness of the geopolitical environment created by the Internet. This paper argues that differentiating types of policy is related to ideology and hegemony in the various countries.

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The Australian native freshwater fish Murray cod, Maccullochella peelii pellii (Mitchell), currently supports a fledgling inland aquaculture industry, which is thought to have considerable growth potential. The aim of this study was to evaluate the suitability of two alternate protein sources [blood meal (BM) and defatted soybean meal (SBM)] as substitutes for fish meal at various levels of inclusion in diets for juvenile Murray cod. The growth performance of juvenile Murray cod in response to nine isonitrogenous and isocalorific diets (50% protein, 14% lipid, 20.2 kJ g−1) consisting of a control diet in which protein was supplied from fish meal, and test diets in which the fish meal protein was substituted at levels of 8%, 16%, 24%, and 32% with BM or SBM was evaluated from a 70-day growth experiment. The per cent apparent dry matter (% ADCdm) and percentage protein digestibility (% ADCp) of the test diets were also determined using Cr2O3 as a marker. Survival in all the SBM dietary treatments was high but that of fish on the BM dietary treatments was significantly (P < 0.05) lower than in all the other dietary treatments. Specific growth rate (% day−1) of Murray cod fed SBM incorporated diets ranged from 1.63 ± 0.06 to 1.78 ± 0.10 and even at the highest level tested (32% of the dietary protein from SBM) was not significantly different (P > 0.05) from the fish fed the control diet (1.65 ± 0.09). Feed conversion ratios of the SBM dietary treatments ranged from 1.36 ± 0.08 to 1.45 ± 0.07. The protein efficiency ratios and protein conversion efficiencies of Murray cod in the soybean meal treatments were also good and for a majority of the SBM diets were better than those for the control diet. Per cent ADCdm and ADCp of the SBM diets tested ranged from 70.6 ± 1.46 to 72.3 ± 1.81% and 88.6 ± 0.57 to 90.3 ± 0.17%, respectively, and was not significantly different (P > 0.05) from the control diet (% ADCdm 74.3 ± 1.63; % ADCp 91.3 ± 0.55). The reasons for significantly poor survival and growth of Murray cod reared on BM incorporated diets, and relatively poor digestibility of these diets are discussed. The study shows that for Murray cod diets in which fish meal protein is substituted up to 32% performance or carcass composition is not compromised.

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In recent years the provision of vocational education and training has been recognised as having a vital role to play in improving Australia's economic performance and in alleviating the hardship of the long term unemployed. The importance of education and training gives rise to the issue of operating educational institutions with a high level of efficiency. In this article, Data Envelopment Analysis is used to derive estimates of the technical and scale efficiency of Victorian Technical and Further Education Institutes in 1995. The results reveal substantial dispersion in technical and scale efficiencies. Regression analysis is used to identify variables which are associated with technical inefficiency.

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A 9-month study of four relocatable school buildings, each retro-fitted with small reverse cycle air conditioners (ACs), was conducted to investigate their effectiveness in heating and cooling the classrooms. A comparison with data from previous studies found the energy used by the ACs for heating these temporary classrooms was only 19–20% of the energy used by individual gas heaters installed in permanent classrooms. When equipment efficiencies were considered, the AC units supplied 20–27% less energy to heat the classrooms. The possible reasons for this reduction in supplied energy are explored in this paper. CO2 emissions for the AC units in heating mode, however, were calculated to be 16% greater than for individual gas heaters. The AC units were also used for cooling and on an average the total annual energy consumption for heating and cooling was found to be 11.6 kWh m−2. Responses to a small survey of staff and students about the use and operation of the conditioners are presented. Their responses were more favourable than the predictions of comfort levels in the classrooms using the Predicted Mean Vote–Predicted Percentage of Dissatisfaction (PMV–PPD) model, which indicated “uncomfortable” conditions on average summer days at 3:00 p.m. and average winter days at 10:00 a.m. Background noise levels in the classrooms with the air conditioners in use were above the recommended maximum design level of 45 dB(A); levels of up to 65 dB(A) were measured.

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Volatile Organic Compounds (VOCs) are air pollutants that come from burning fossil fuels and industrial emissions. They have potentially adverse health effects being carcinogenic and highly persistent in the environment. The use of photocatalytic oxidation to remove VOCs has the potential to be applied in indoor air quality improvement and industrial emission control. A fixed bed photocatalytic reactor was designed and built. UV black light lamps were installed in the reactor to provide a source of UV radiation. A non-film titania media as pellets were placed on the three fixed beds within the reactor. Toluene and acetone were used as indicators of VOCs during the experiment. With a flow rate of 12.75l/min, the oxidation efficiencies were obtained at four different concentrations of acetone laden gas streams ranging from 40ppm to 250ppm. It was found that the lower the acetone concentration of the untreated inlet gas, the higher the oxidation efficiency. The oxidation efficiency was in the range of 40–70% for various concentrations of untreated gases. Two concentrations of toluene laden gas stream were also tested using the same reactor. The oxidation efficiencies were found as 50% for 120ppm toluene gas and 45% for 300ppm toluene gas. It was found that the times required for toluene to reach oxidization equilibrium have been halved than for acetone gas stream. Other parameters such as flow rate and UV intensity were also altered to see their effects on the oxidation efficiency. A full spectrum scan was carried out using a Bio-rad Infrared spectrometer. It was found that the main components of the treated gas stream from the outlet of the reactor were CO2 and water along with small amount of untreated acetone. The suspected intermediates of aliphatic hydrocarbons and CO were found in very minimal amounts or undetectable. The research experiments supported that the TiO2 pellets can work effectively in a fixed bed photocatalytic reactor and achieve significant oxidation efficiencies for degradation of toluene and acetone as indicators of VOCs.

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A nine month study of four relocatables in Melbourne, each containing two classrooms and retro-fitted with various models of small reverse cycle air conditioner, found that the energy used for heating these "temporary" classrooms was only 19-20% of the energy used in permanent classrooms fitted with individual gas heaters. The energy delivered to the relocatables was calculated to be 20-27% less than that delivered to the permanent classrooms, when equipment efficiencies were considered. The reasons for this difference are explored in this paper. It was found superior insulation levels and reduced comfort levels appear to be the key factors responsible for the reduced annual heating energy demand. CO2 emissions for the AC units in heating mode were calculated to be 16% greater than for individual gas heaters. The AC units were also used for cooling and on average the total annual energy consumption for heating and cooling was found to be just over 700 kWh or 11.6 kWh -2 m.

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The photocatalyst TiO2 with UV irradiation was used to degrade dyes in textile effluent in a flat-plate photoreactor. A test system was built with the reactor area of 1 x 0.3m2, UV light of six 36W-blacklight. TiO2 powder P25 with BET surface area 50±15m2/g, average primary particle size 21 nm, purity> 99.5% and content of 83.9% anatase and 16.1 % rutile was used as the photocatalyst. A number of dyes commonly present in dyeing wastewater were tested in this study. The different operating parameters, such as dosage of photocatalyst, the structure of the reactor, flow rates through the flat-plate reactor, UV radiation intensity and tilted angle of the reactor, were investigated. The results showed that the photocatalytic process could efficiently remove most of the colour contained in the dyeing wastewater. It was experimentally observed that first-order kinetics was adequate for characterising the process. The flow rate and the tilted angle had some influence on the film thickness of the fluid in the reactor and the empirical correlation between the film thickness of the fluid and these two parameters was developed. The photoreaction rate was mainly determined by the film thickness of the fluid on the reactor surface and the dosage of the photocatalyst. Optimum operating parameters of the system were found to be at the film thickness of about 1.4mm and a TiO2 dosage of 1 gIL. The higher the UV intensity, the faster the reaction rate was. The results of these experiments showed that this method has the great potential for colour removal from wastewater at commercial scale.

To overcome the common difficulty of separating the used TiO2 suspension after treatment precipitation followed with filtration was used in this study to determine the separation efficiencies. On the other hand, TiO2 in a small pillar shape was also studied for photocatalytic degradation of textile dye effluent. The pillar pellet was made in Oegussa Company, Germany ranging from 2.5 to 5.3mm long and with a diameter of 3.7mm. It was almost pure TiO2 (83.2% anatase and 16.8% rutile), with a S-content of <20 ppm and a CI content of the order of 0.1 wt. %. No further elements are present in contents above 0.05 wt.%. The TiO2 pillars were placed on the flat-plate reactor that was divided by the rectangular slots and irradiated under UV light when the treated solution went through the reactor. Four dyes and their mixtures were tested. The results showed that the photocatalytic process under this configuration efficiently remove the colour from textile dyeing effluent, and pillar shape TiO2 photocatalyst was not dissolved in water and very easy to be separated from solution, enabling it to be reused many times. The first-order kinetics was adequate for characterising the photocatalytic degradation process and the photocatalytic performance was comparable to TiO2 powder. It is believed that the TiO2 pellet would be a preferable form of photocatalyst in applications for textile effluent treatment process, and other wastewater treatment processes.

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One of the most important objectives of cold metal forming research is to develop techniques that enable better manufacturing efficiencies. Within this monitoring of tooling condition is vital to providing high quality manufacturing. The objective of this research is to determine the signature derived from Acoustic Emission (AE) sensors, in order to establish the current condition of a machine tool, as applied to bolt-making. From here we aim to develop and implement an on-line condition monitoring tool for the cold forming process. A review of the literature has shown that much research into AE has been successfully applied in metal cutting operations; such as milling, drilling and turning, but little research has been done related to metal forming. This appears to be due to the complexity of obtaining consistent signals using Acoustic Emission systems, because the presence of noise in many forms. This paper will detail many of the AE signals acquired and analysed through our research. The extensive results indicate this form of condition monitoring is not suitable for metal forming in its current configuration. Further tests are proposed to enable such research to move forward, so a condition monitoring system can be established.

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As small and medium enterprises develop their capacity to trade  electronically, they and their trading partners stand to gain considerable benefit from the resulting transaction efficiencies and business  relationships. However, this raises the question of how well small business manages its IT security and the threats that security lapses may pose to the wider trading network. It is in the interest of all members of an electronic trading network, as well as governments, to assist smaller companies to secure their business data. This paper considers the relationship between IT security management and IT policy implementation among small  businesses involved in business-to-business eCommerce. It reports the results of a survey of 240 Australian small and medium businesses  operating in a cross-industry environment. The survey found a low level of strategic integration of eCommerce along with inadequate IT security among the respondents, despite the fact that 81% were doing business online and 97% identified their business data as confidential. Businesses which implemented satisfactory levels of security technologies were more likely than others to have an information technology policy within the organisation. The paper proposes a model that outlines the development of security governance and policy implementation for small and medium businesses.