water obtained from any source may contain impurities induced by erosion, dissolved minerals, dissolved gases and material produced from organic matter decomposing. if the amount of these substances exceed a certain limit, not only the water would not be potable, but the water containing the material will not be suitable to be used in most applications, or at least before treatment cannot be ap...

Manufacturing managers today are pressed by aggressive international competitors, high input factor prices, and customers who demand better quality at lower cost. In such an environment, there is a growing need to exploit the time, cost and quality advantages of cell manufacturing (Hyer and Wemmerliiv (1984)). Unfortunately, traditional cost accounting systems may be a major roadblock on the hi...

The primary objective of this paper is to evaluate the association between market value and cash flow ratio, and to understand how economic instability alters it. Because this relationship is cross-temporal and may change if other financial indicators are considered, we model this relationship via multiple functional linear regression. We conclude from our multiple sectors study that market val...

Results: The analysis finds that cash flow sensitivity is a valid measure of financial constraints in the Indian manufacturing sector. Results according to splitting criteria found that investment decisions of standalone firms are more sensitive to cash flow than group affiliated firms. Further, splitting the firms according to market capitalization and tangible net worth reveals a higher degre...

Within environmental management accounting (EMA) methodologies, material flow cost accounting (MFCA) has been successful in changing traditional attitudes of corporate organisations towards material wastes from production activities and supporting management with information to improve resource utilisations and material yields. However, EMA has not been able to expand itself beyond material was...

Data reconciliation consists in modifying noisy or unreliable data in order to make them consistent with a mathematical model (herein a material flow network). The conventional approach relies on least squares minimization. Here we show that the setting of fuzzy sets provides a generalized approach that is more flexible and less dependent on oftentimes debatable probabilistic justifications. Mo...