The development of a framework to reduce water and energy consumption through the use of water and energy value stream mapping for the South African manufacturing industry
- Authors: Davies, Edward
- Date: 2015
- Subjects: Lean manufacturing -- South Africa , Stream mapping -- South Africa , Water consumption -- South Africa
- Language: English
- Type: Thesis , Doctoral , DTech
- Identifier: http://hdl.handle.net/10948/4160 , vital:20564
- Description: The Republic of South Africa’s energy economy is under immense pressure and the main energy utility, Eskom, cannot reliably generate sufficient electrical energy to meet its customer demand. Water security in South Africa is also under threat as the country is currently amidst a water crisis. The South African manufacturing industry is the sector consuming the largest portion of the total energy consumption and second largest portion of the total water consumption (excluding urban use) nationally. Water and energy efficiency improvement is becoming imperative for organisational success as well as national economic sustainability. This is due to the significant increase in the cost of both electrical energy and water in recent years, and the drop in the reserve energy margin below the minimum level required for sustainable operation of energy utilities. The research objective therefore was to develop a Lean-based water and energy efficiency improvement framework for the manufacturing industry to encourage and realise a reduced demand for energy and water in it. A literature review was conducted on the water and energy landscape in South Africa, Lean manufacturing principles and their positive natural influence on water and energy efficiency, and the Value Stream Mapping tool. The survey of water and energy wastes in the manufacturing industry yielded the creation of standardised water and energy waste categories for use in conjunction with the conventional Lean wastes, tools and techniques. The literature survey indicated that the implementation of Lean manufacturing techniques naturally leads to the improvement of energy and water intensity. The researcher hypothesised that there is even greater potential for water and energy savings if a Lean-based tool is developed to specifically focus on the improvement of energy and water efficiency. A framework for this tool was developed through the literature survey. The tool is based on the Value Stream Mapping tool. A practical experiment was then conducted to establish the effectiveness of the tool in the South African manufacturing industry. The experiment design included an outline of the forecasting and statistical validation techniques to ensure the integrity of data utilised for approving or disproving the set hypotheses. The results of the practical experiment yielded positive results, confirming the hypothesis that the implementation of the developed framework will lead to improved energy and water efficiency in the manufacturing industry. After an explanation of the experimental results, the study concluded with recommendations and conclusions based on the findings.
- Full Text:
- Date Issued: 2015
- Authors: Davies, Edward
- Date: 2015
- Subjects: Lean manufacturing -- South Africa , Stream mapping -- South Africa , Water consumption -- South Africa
- Language: English
- Type: Thesis , Doctoral , DTech
- Identifier: http://hdl.handle.net/10948/4160 , vital:20564
- Description: The Republic of South Africa’s energy economy is under immense pressure and the main energy utility, Eskom, cannot reliably generate sufficient electrical energy to meet its customer demand. Water security in South Africa is also under threat as the country is currently amidst a water crisis. The South African manufacturing industry is the sector consuming the largest portion of the total energy consumption and second largest portion of the total water consumption (excluding urban use) nationally. Water and energy efficiency improvement is becoming imperative for organisational success as well as national economic sustainability. This is due to the significant increase in the cost of both electrical energy and water in recent years, and the drop in the reserve energy margin below the minimum level required for sustainable operation of energy utilities. The research objective therefore was to develop a Lean-based water and energy efficiency improvement framework for the manufacturing industry to encourage and realise a reduced demand for energy and water in it. A literature review was conducted on the water and energy landscape in South Africa, Lean manufacturing principles and their positive natural influence on water and energy efficiency, and the Value Stream Mapping tool. The survey of water and energy wastes in the manufacturing industry yielded the creation of standardised water and energy waste categories for use in conjunction with the conventional Lean wastes, tools and techniques. The literature survey indicated that the implementation of Lean manufacturing techniques naturally leads to the improvement of energy and water intensity. The researcher hypothesised that there is even greater potential for water and energy savings if a Lean-based tool is developed to specifically focus on the improvement of energy and water efficiency. A framework for this tool was developed through the literature survey. The tool is based on the Value Stream Mapping tool. A practical experiment was then conducted to establish the effectiveness of the tool in the South African manufacturing industry. The experiment design included an outline of the forecasting and statistical validation techniques to ensure the integrity of data utilised for approving or disproving the set hypotheses. The results of the practical experiment yielded positive results, confirming the hypothesis that the implementation of the developed framework will lead to improved energy and water efficiency in the manufacturing industry. After an explanation of the experimental results, the study concluded with recommendations and conclusions based on the findings.
- Full Text:
- Date Issued: 2015
Characterisation of dissimilar friction stir welds between 5754 Aluminium alloy and C11000 copper
- Authors: Akinlabi, Esther Titilayo
- Date: 2010
- Subjects: Friction stir welding , Aluminum alloys , Copper alloys
- Language: English
- Type: Thesis , Doctoral , DTech
- Identifier: vital:9629 , http://hdl.handle.net/10948/1536 , Friction stir welding , Aluminum alloys , Copper alloys
- Description: Friction Stir Welding (FSW) is a solid state welding process invented and patented by The Welding Institute (TWI) in 1991, for joining ferrous and non-ferrous materials1. The FSW of Aluminium and its alloys has been commercialised; and recent interest is focused on joining dissimilar materials. However, in order to commercialise the process, research studies are required to characterise and establish process windows. This research work through material characterisation of the welded joints establishes a process window for the Friction Stir welding of 5754 Aluminium Alloy and C11000 Copper. Furthermore, preliminary studies83,85 on the FSW of aluminium and copper have revealed the presence of intermetallic compounds which are detrimental to the weld qualities. This research work is also aimed at establishing process parameters that will result in limited or no intermetallic formation in the weld. The joint integrity of the resulting welds will also be correlated with the input process parameters. Based on the preliminary investigations conducted, a final weld matrix consisting of twenty seven welds was produced by varying the rotational speed between 600 and 1200 rpm, and the feed rate between 50 and 300 mm/min using three different shoulder diameter tools – 15, 18 and 25 mm to compare the heat input into the welds and to achieve the best results. The welds were characterised through microstructural evaluation, tensile testing, microhardness profiling, X-Ray Diffraction analysis, electrical resistivity and statistical analysis – in order to establish the interrelationship between the process parameters and the weld qualities. viii Microstructural evaluation of the weld samples revealed that the interfacial regions are characterised by mixture layers of aluminium and copper; while 33 percent of the tensile samples are within the acceptable range (> 75 percent joint efficiency). High Vickers microhardness values were measured at the joint interfaces, which corresponded with the intermetallic compounds. The Energy Dispersive Spectroscopy analysis revealed the presence of thin layers of intermetallics in nanoscale at the interfacial regions. The diffractograms of the X-Ray Diffraction analysis showed small peaks for intermetallics in some of the welds. Low electrical resistivities were measured at the joint interfaces. The statistical analysis showed that the downward vertical force, (Fz) can significantly influence the resulting weld qualities. An overall summary of the analysis of the weld qualities - with respect to the shoulder diameter tools employed showed that the 18 mm shoulder diameter tool is most appropriate among the three shoulder diameters considered, and a process window of medium spindle speed of 950 rpm and low-to-medium feed rate between 50 and 150 mm/min is established for FSW of Aluminium and Copper. Welds produced at 1200 rpm and 300 mm/min with low heat input did not have intermetallics formed at the joint interface.
- Full Text:
- Date Issued: 2010
- Authors: Akinlabi, Esther Titilayo
- Date: 2010
- Subjects: Friction stir welding , Aluminum alloys , Copper alloys
- Language: English
- Type: Thesis , Doctoral , DTech
- Identifier: vital:9629 , http://hdl.handle.net/10948/1536 , Friction stir welding , Aluminum alloys , Copper alloys
- Description: Friction Stir Welding (FSW) is a solid state welding process invented and patented by The Welding Institute (TWI) in 1991, for joining ferrous and non-ferrous materials1. The FSW of Aluminium and its alloys has been commercialised; and recent interest is focused on joining dissimilar materials. However, in order to commercialise the process, research studies are required to characterise and establish process windows. This research work through material characterisation of the welded joints establishes a process window for the Friction Stir welding of 5754 Aluminium Alloy and C11000 Copper. Furthermore, preliminary studies83,85 on the FSW of aluminium and copper have revealed the presence of intermetallic compounds which are detrimental to the weld qualities. This research work is also aimed at establishing process parameters that will result in limited or no intermetallic formation in the weld. The joint integrity of the resulting welds will also be correlated with the input process parameters. Based on the preliminary investigations conducted, a final weld matrix consisting of twenty seven welds was produced by varying the rotational speed between 600 and 1200 rpm, and the feed rate between 50 and 300 mm/min using three different shoulder diameter tools – 15, 18 and 25 mm to compare the heat input into the welds and to achieve the best results. The welds were characterised through microstructural evaluation, tensile testing, microhardness profiling, X-Ray Diffraction analysis, electrical resistivity and statistical analysis – in order to establish the interrelationship between the process parameters and the weld qualities. viii Microstructural evaluation of the weld samples revealed that the interfacial regions are characterised by mixture layers of aluminium and copper; while 33 percent of the tensile samples are within the acceptable range (> 75 percent joint efficiency). High Vickers microhardness values were measured at the joint interfaces, which corresponded with the intermetallic compounds. The Energy Dispersive Spectroscopy analysis revealed the presence of thin layers of intermetallics in nanoscale at the interfacial regions. The diffractograms of the X-Ray Diffraction analysis showed small peaks for intermetallics in some of the welds. Low electrical resistivities were measured at the joint interfaces. The statistical analysis showed that the downward vertical force, (Fz) can significantly influence the resulting weld qualities. An overall summary of the analysis of the weld qualities - with respect to the shoulder diameter tools employed showed that the 18 mm shoulder diameter tool is most appropriate among the three shoulder diameters considered, and a process window of medium spindle speed of 950 rpm and low-to-medium feed rate between 50 and 150 mm/min is established for FSW of Aluminium and Copper. Welds produced at 1200 rpm and 300 mm/min with low heat input did not have intermetallics formed at the joint interface.
- Full Text:
- Date Issued: 2010
A model to improve the effectiveness of the Occupational Health and Safety Inspectorate function relative to South African construction
- Authors: Geminiani, Franco Luciano
- Date: 2008
- Subjects: Construction industry -- Safety measures
- Language: English
- Type: Thesis , Doctoral , DTech
- Identifier: vital:9695 , http://hdl.handle.net/10948/719 , Construction industry -- Safety measures
- Description: Irrespective of all the efforts made by the Department of Labour (DoL) and other relevant stakeholders to improve the performance of Occupational Health and Safety (OH&S) in construction. In the Construction Industry, there is still a very high level of accidents and fatalities in South Africa. Injuries and accidents to workers do not help a community in any nation. The construction industry in South Africa is generally known to be one of the most hazardous and has one of the most dismal OH&S records among all industrial segments with an unacceptably high level of injuries and fatalities resulting in considerable human suffering. A doctoral study was recently conducted with the aim of investigating the effectiveness and performance of the DoL OH&S Inspectorate in South Africa. The empirical study was conducted among a range of stakeholders: civil engineering and building contractors; OH&S consultants; project managers; DoL inspectors; and designers by means of a questionnaire survey. The methodology adopted in this study included the exploratory and descriptive methods, which entails the technique of observation including the use of questionnaires and data analysis. The salient findings of the study are presented and elucidate that the DoL OH&S Inspectorate is not effective in terms of OH&S relative to the construction industry in South Africa. Conclusions and recommendations included expound that the DoL OH&S Inspectorate is not effectively conducting their duties reinforcing the need for a reviewed OH&S Inspectorate model framework. The proposed structured normative model consists of fundamental elements which would improve the effectiveness of the DoL OH&S Inspectorate. The findings of the study with recommendations are included.
- Full Text:
- Date Issued: 2008
- Authors: Geminiani, Franco Luciano
- Date: 2008
- Subjects: Construction industry -- Safety measures
- Language: English
- Type: Thesis , Doctoral , DTech
- Identifier: vital:9695 , http://hdl.handle.net/10948/719 , Construction industry -- Safety measures
- Description: Irrespective of all the efforts made by the Department of Labour (DoL) and other relevant stakeholders to improve the performance of Occupational Health and Safety (OH&S) in construction. In the Construction Industry, there is still a very high level of accidents and fatalities in South Africa. Injuries and accidents to workers do not help a community in any nation. The construction industry in South Africa is generally known to be one of the most hazardous and has one of the most dismal OH&S records among all industrial segments with an unacceptably high level of injuries and fatalities resulting in considerable human suffering. A doctoral study was recently conducted with the aim of investigating the effectiveness and performance of the DoL OH&S Inspectorate in South Africa. The empirical study was conducted among a range of stakeholders: civil engineering and building contractors; OH&S consultants; project managers; DoL inspectors; and designers by means of a questionnaire survey. The methodology adopted in this study included the exploratory and descriptive methods, which entails the technique of observation including the use of questionnaires and data analysis. The salient findings of the study are presented and elucidate that the DoL OH&S Inspectorate is not effective in terms of OH&S relative to the construction industry in South Africa. Conclusions and recommendations included expound that the DoL OH&S Inspectorate is not effectively conducting their duties reinforcing the need for a reviewed OH&S Inspectorate model framework. The proposed structured normative model consists of fundamental elements which would improve the effectiveness of the DoL OH&S Inspectorate. The findings of the study with recommendations are included.
- Full Text:
- Date Issued: 2008
Development of a reciprocating aerofoil wind energy harvester
- Authors: Phillips, Russell Leslie
- Date: 2008
- Subjects: Windmills , Wind power , Wind turbines
- Language: English
- Type: Thesis , Doctoral , DTech
- Identifier: vital:9622 , http://hdl.handle.net/10948/899 , Windmills , Wind power , Wind turbines
- Description: Cross flow wind turbines are not unique. The performance of Savonius and Darrieus turbines is well documented. Both share the advantage of being able to accept fluid flow from any direction. The Savonius is drag based and hence has poor power output while the Darrieus is lift based. Due to the fact that the Darrieus has fixed blades the fluid flow through the rotor does not result in optimal lift being generated at all points in the rotation circle. A drawback of the Darrieus system is that it has to operate at a high tip-to wind-speed ratio to obtain reasonable performance with the fixed blades. Deviation from a small optimal range of tip speed ratios results in poor performance. The Darrieus also has poor starting torque. The research conducted in this project focused on overcoming the shortcomings of other turbines and developing an effective cross flow turbine capable of good performance. A number of different concepts were experimented with, however all were based on a symmetrical aerofoil presented to the actual relative airflow at an angle that would produce the highest lift force at all times. The lift force was then utilized to generate movement and to do work on an electrical generator. All concepts contemplated were researched to ascertain their appropriateness for the intended application. During development of the final experimental platform and after lodging of a provisional patent (RSA 2007/00927) it was ascertained that the design shared some similarities with an American patent 5503525 dated 28/4/1994. This patent employed complex electronic sensing and control equipment for control of blade angle. This was thought to be overly complex and costly, particularly for small scale wind energy generation applications and a simpler mechanical solution was sought in the design of the final experimental platform used in this project. The design of the mechanical control system was refined in an attempt to make it simpler, more durable and employ the least number of moving parts. Literature studies and patent searches conducted, suggested that the mechanical control system as developed for the final experimental platform was unique. The enormous variation in the power available from the wind at the different wind speeds likely to be encountered by the device necessitated some means of control. In high wind conditions control of the amount of wind power into the device was deemed to be the preferable means of control. A number of different concepts to achieve this were devised and tested. The final concept employed limited the tail angle deflection and hence the lift produced by the aerofoils. This resulted in a seamless “throttle” control allowing the device to be used in any wind strength by adjusting the control to a position that resulted in the device receiving a suitable amount of power from the wind. The outcome of performance tests conducted indicated that the device has the potential to be developed into a viable wind turbine for both small and large scale applications. The ability to control the power input from the wind to the machine from zero to a maximum is considered to be one of the most beneficial outcomes of this project and together with the quiet operation and low speed, are considered the main advantages of the device over existing wind turbine designs. The possibilities of using the device to compress air for energy storage are exciting avenues that warrant further research.
- Full Text:
- Date Issued: 2008
- Authors: Phillips, Russell Leslie
- Date: 2008
- Subjects: Windmills , Wind power , Wind turbines
- Language: English
- Type: Thesis , Doctoral , DTech
- Identifier: vital:9622 , http://hdl.handle.net/10948/899 , Windmills , Wind power , Wind turbines
- Description: Cross flow wind turbines are not unique. The performance of Savonius and Darrieus turbines is well documented. Both share the advantage of being able to accept fluid flow from any direction. The Savonius is drag based and hence has poor power output while the Darrieus is lift based. Due to the fact that the Darrieus has fixed blades the fluid flow through the rotor does not result in optimal lift being generated at all points in the rotation circle. A drawback of the Darrieus system is that it has to operate at a high tip-to wind-speed ratio to obtain reasonable performance with the fixed blades. Deviation from a small optimal range of tip speed ratios results in poor performance. The Darrieus also has poor starting torque. The research conducted in this project focused on overcoming the shortcomings of other turbines and developing an effective cross flow turbine capable of good performance. A number of different concepts were experimented with, however all were based on a symmetrical aerofoil presented to the actual relative airflow at an angle that would produce the highest lift force at all times. The lift force was then utilized to generate movement and to do work on an electrical generator. All concepts contemplated were researched to ascertain their appropriateness for the intended application. During development of the final experimental platform and after lodging of a provisional patent (RSA 2007/00927) it was ascertained that the design shared some similarities with an American patent 5503525 dated 28/4/1994. This patent employed complex electronic sensing and control equipment for control of blade angle. This was thought to be overly complex and costly, particularly for small scale wind energy generation applications and a simpler mechanical solution was sought in the design of the final experimental platform used in this project. The design of the mechanical control system was refined in an attempt to make it simpler, more durable and employ the least number of moving parts. Literature studies and patent searches conducted, suggested that the mechanical control system as developed for the final experimental platform was unique. The enormous variation in the power available from the wind at the different wind speeds likely to be encountered by the device necessitated some means of control. In high wind conditions control of the amount of wind power into the device was deemed to be the preferable means of control. A number of different concepts to achieve this were devised and tested. The final concept employed limited the tail angle deflection and hence the lift produced by the aerofoils. This resulted in a seamless “throttle” control allowing the device to be used in any wind strength by adjusting the control to a position that resulted in the device receiving a suitable amount of power from the wind. The outcome of performance tests conducted indicated that the device has the potential to be developed into a viable wind turbine for both small and large scale applications. The ability to control the power input from the wind to the machine from zero to a maximum is considered to be one of the most beneficial outcomes of this project and together with the quiet operation and low speed, are considered the main advantages of the device over existing wind turbine designs. The possibilities of using the device to compress air for energy storage are exciting avenues that warrant further research.
- Full Text:
- Date Issued: 2008
MISSTEV : model for information security shared tacit espoused values
- Authors: Thomson, Kerry-Lynn
- Date: 2007
- Subjects: Computer security -- Management , Management information systems -- Security measures , Data protection
- Language: English
- Type: Thesis , Doctoral , DTech
- Identifier: vital:9787 , http://hdl.handle.net/10948/717 , Computer security -- Management , Management information systems -- Security measures , Data protection
- Description: One of the most critical assets in most organisations is information. It is often described as the lifeblood of an organisation. For this reason, it is vital that this asset is protected through sound information security practices. However, the incorrect and indifferent behaviour of employees often leads to information assets becoming vulnerable. Incorrect employee behaviour could have an extremely negative impact on the protection of information. An information security solution should be a fundamental component in most organisations. It is, however, possible for an organisation to have the most comprehensive physical and technical information security controls in place, but the operational controls, and associated employee behaviour, have not received much consideration. Therefore, the issue of employee behaviour must be addressed in an organisation to assist in ensuring the protection of information assets. The corporate culture of an organisation is largely responsible for the actions and behaviour of employees. Therefore, to address operational information security controls, the corporate culture of an organisation should be considered. To ensure the integration of information security into the corporate culture of an organisation, the protection of information should become part of the way the employees conduct their everyday tasks – from senior management, right throughout the entire organisation. Therefore, information security should become an integral component of the corporate culture of the organisation. To address the integration of information security into the corporate culture of an organisation, a model was developed which depicted the learning stages and modes of knowledge creation necessary to transform the corporate culture into one that is information security aware.
- Full Text:
- Date Issued: 2007
- Authors: Thomson, Kerry-Lynn
- Date: 2007
- Subjects: Computer security -- Management , Management information systems -- Security measures , Data protection
- Language: English
- Type: Thesis , Doctoral , DTech
- Identifier: vital:9787 , http://hdl.handle.net/10948/717 , Computer security -- Management , Management information systems -- Security measures , Data protection
- Description: One of the most critical assets in most organisations is information. It is often described as the lifeblood of an organisation. For this reason, it is vital that this asset is protected through sound information security practices. However, the incorrect and indifferent behaviour of employees often leads to information assets becoming vulnerable. Incorrect employee behaviour could have an extremely negative impact on the protection of information. An information security solution should be a fundamental component in most organisations. It is, however, possible for an organisation to have the most comprehensive physical and technical information security controls in place, but the operational controls, and associated employee behaviour, have not received much consideration. Therefore, the issue of employee behaviour must be addressed in an organisation to assist in ensuring the protection of information assets. The corporate culture of an organisation is largely responsible for the actions and behaviour of employees. Therefore, to address operational information security controls, the corporate culture of an organisation should be considered. To ensure the integration of information security into the corporate culture of an organisation, the protection of information should become part of the way the employees conduct their everyday tasks – from senior management, right throughout the entire organisation. Therefore, information security should become an integral component of the corporate culture of the organisation. To address the integration of information security into the corporate culture of an organisation, a model was developed which depicted the learning stages and modes of knowledge creation necessary to transform the corporate culture into one that is information security aware.
- Full Text:
- Date Issued: 2007
Monitoring and intelligent control for complex curvature friction stir welding
- Hua, Tao
- Authors: Hua, Tao
- Date: 2006
- Subjects: Friction welding , Fuzzy systems
- Language: English
- Type: Thesis , Doctoral , DTech
- Identifier: vital:9612 , http://hdl.handle.net/10948/420 , Friction welding , Fuzzy systems
- Description: A multi-input multi-output system to implement on-line process monitoring and intelligent control of complex curvature friction stir welding was proposed. An extra rotation axis was added to the existing three translation axes to perform friction stir welding of complex curvature other than straight welding line. A clamping system was designed for locating and holding the workpieces to bear the large force involved in the process between the welding tool and workpieces. Process parameters (feed rate, spindle speed, tilt angle and plunge depth), and process conditions (parent material and curvature), were used as factors for the orthogonal array experiments to collect sensor data of force, torque and tool temperature using multiple sensors and telemetry system. Using statistic analysis of the experimental data, sensitive signal features were selected to train the feed-forward neural networks, which were used for mapping the relationships between process parameters, process conditions and sensor data. A fuzzy controller with initial input/output membership functions and fuzzy rules generated on-line from the trained neural network was applied to perceive process condition changes and make adjustment of process parameters to maintain tool/workpiece contact and energy input. Input/output scaling factors of the fuzzy controller were tuned on-line to improve output response to the amount and trend of control variable deviation from the reference value. Simulation results showed that the presented neuro-fuzzy control scheme has adaptability to process conditions such as parent material and curvature changes, and that the control variables were well regulated. The presented neuro-fuzzy control scheme can be also expected to be applied in other multi-input multi-output machining processes.
- Full Text:
- Date Issued: 2006
- Authors: Hua, Tao
- Date: 2006
- Subjects: Friction welding , Fuzzy systems
- Language: English
- Type: Thesis , Doctoral , DTech
- Identifier: vital:9612 , http://hdl.handle.net/10948/420 , Friction welding , Fuzzy systems
- Description: A multi-input multi-output system to implement on-line process monitoring and intelligent control of complex curvature friction stir welding was proposed. An extra rotation axis was added to the existing three translation axes to perform friction stir welding of complex curvature other than straight welding line. A clamping system was designed for locating and holding the workpieces to bear the large force involved in the process between the welding tool and workpieces. Process parameters (feed rate, spindle speed, tilt angle and plunge depth), and process conditions (parent material and curvature), were used as factors for the orthogonal array experiments to collect sensor data of force, torque and tool temperature using multiple sensors and telemetry system. Using statistic analysis of the experimental data, sensitive signal features were selected to train the feed-forward neural networks, which were used for mapping the relationships between process parameters, process conditions and sensor data. A fuzzy controller with initial input/output membership functions and fuzzy rules generated on-line from the trained neural network was applied to perceive process condition changes and make adjustment of process parameters to maintain tool/workpiece contact and energy input. Input/output scaling factors of the fuzzy controller were tuned on-line to improve output response to the amount and trend of control variable deviation from the reference value. Simulation results showed that the presented neuro-fuzzy control scheme has adaptability to process conditions such as parent material and curvature changes, and that the control variables were well regulated. The presented neuro-fuzzy control scheme can be also expected to be applied in other multi-input multi-output machining processes.
- Full Text:
- Date Issued: 2006
Restoring trust by verifying information integrity through continuous auditing
- Authors: Flowerday, Stephen
- Date: 2006
- Subjects: Auditing, Internal , Corporate governance
- Language: English
- Type: Thesis , Doctoral , DTech
- Identifier: vital:9796 , http://hdl.handle.net/10948/504 , http://hdl.handle.net/10948/d1011920 , Auditing, Internal , Corporate governance
- Description: Corporate scandals such as Enron, WorldCom and Parmalat, have focused recent governance efforts in the domain of financial reporting due to fraudulent and/or erroneous accounting practices. In addition, the ineffectiveness of the current system of controls has been highlighted, including that some directors have been weak and ineffective monitors of managers. This board of director ‘weakness’ has called for additional mechanisms for monitoring and controlling of management, focusing on financial reporting. This problem intensifies in that today companies function in real-time, and decisions are based on available realtime financial information. However, the assurances provided by traditional auditing take place months after the transactions have occurred and therefore, a trust problem arises because information is not verified in real-time. Consequently, the errors and fraud concealed within the financial information is not discovered until months later. To address this trust problem a conceptual causal model is proposed in this study based on the principles of systems theory. The emergent property of the causal model is increased trust and control. This study establishes that mutual assurances assist in building trust and that information security assists in safeguarding trust. Subsequently, in order to have a positive relationship between the company directors and various stakeholders, uncertainty needs to be contained, and the level of trust needs to surpass the perceived risks. The study concludes that assurances need to be provided in real-time to restore stakeholder confidence and trust in the domain of financial reporting. In order to provide assurances in real-time, continuous auditing is required to verify the integrity of financial information when it becomes available, and not months later. A continuous auditing process has its foundations grounded in information technology and attends to the challenges in real-time by addressing the standardisation of data to enable effective analysis, the validation of the accuracy of the data and the reliability of the system.
- Full Text:
- Date Issued: 2006
- Authors: Flowerday, Stephen
- Date: 2006
- Subjects: Auditing, Internal , Corporate governance
- Language: English
- Type: Thesis , Doctoral , DTech
- Identifier: vital:9796 , http://hdl.handle.net/10948/504 , http://hdl.handle.net/10948/d1011920 , Auditing, Internal , Corporate governance
- Description: Corporate scandals such as Enron, WorldCom and Parmalat, have focused recent governance efforts in the domain of financial reporting due to fraudulent and/or erroneous accounting practices. In addition, the ineffectiveness of the current system of controls has been highlighted, including that some directors have been weak and ineffective monitors of managers. This board of director ‘weakness’ has called for additional mechanisms for monitoring and controlling of management, focusing on financial reporting. This problem intensifies in that today companies function in real-time, and decisions are based on available realtime financial information. However, the assurances provided by traditional auditing take place months after the transactions have occurred and therefore, a trust problem arises because information is not verified in real-time. Consequently, the errors and fraud concealed within the financial information is not discovered until months later. To address this trust problem a conceptual causal model is proposed in this study based on the principles of systems theory. The emergent property of the causal model is increased trust and control. This study establishes that mutual assurances assist in building trust and that information security assists in safeguarding trust. Subsequently, in order to have a positive relationship between the company directors and various stakeholders, uncertainty needs to be contained, and the level of trust needs to surpass the perceived risks. The study concludes that assurances need to be provided in real-time to restore stakeholder confidence and trust in the domain of financial reporting. In order to provide assurances in real-time, continuous auditing is required to verify the integrity of financial information when it becomes available, and not months later. A continuous auditing process has its foundations grounded in information technology and attends to the challenges in real-time by addressing the standardisation of data to enable effective analysis, the validation of the accuracy of the data and the reliability of the system.
- Full Text:
- Date Issued: 2006
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