tsai, wen-hsien chang, shuo-chieh xiang-yu, li
This study explores the integration of activity-based costing (ABC) and the theory of constraints (TOC) with carbon tax policies to drive decarbonization in the Taiwanese glass industry. Employing a mathematical programming approach, four distinct models are developed to assess the impact of different carbon tax structures, carbon trading mechanism...
tsai, wen-hsien lin, wei-hong
One of the solutions to achieve the goal of net-zero emissions by 2050 is to try to reduce the carbon emission by using the carbon tax or carbon credit (carbon right). This paper examines the impact of carbon taxes and carbon credit costs on the cement industry, focusing on ESG indicators and corporate profits. Utilizing Activity-Based Costing and ...
matthews, rupert l.
Much of the attention on bitcoin relates to its ability to store value over time or whether you will one day by able to buy a cup of coffee with it. Much less attention is given to bitcoin’s potential role as a unit of account. This opinion piece proposes that bitcoin has potential to provide a consistent unit of account for organisations to adopt,...
Olives Juan, Sergi
The industrial sector will play an important role in achieving sustainability goals due to its substantial contribution to greenhouse gas emission and energy consumption. Specifically, reducing CO2 emissions has become a priority to mitigate the impacts of climate change. Moreover, in the context of the manufacturing industry, optimising energy eff...
elmas, yasin yüregir, hacire oya yılmaz, ebru
The selection of products to be offered on the market is a critical decision-making process encountered in all industry sectors. It is not just a matter of maximizing profit or optimizing the utilization of corporate resources but also specifically concerns determining a product portfolio that is most suitably aligned to corporate strengths and tha...
anastasiu, livia câmpian, cristina roman, nicoleta
Critical Chain Project Management (CCPM) has emerged as a notable approach in recent years for improving time management in construction projects. This methodology focuses on optimizing project schedules, and its impact on construction projects has been explored through a review of literature from the past five years. However, a theoretical underst...
tayyab, aisha ullah, saif mahmood, toqeer ghadi, yazeed yasin latif, bushra aljuaid, hanan
Planning and scheduling critical resources in hospitals is significant for better service and profit generation. The current research investigates an integrated planning and scheduling problem at different levels of operating rooms, intensive care units, and wards. The theory of constraints is applied to make plans and schedules for operating rooms...
Kubiszewska, Katarzyna Ziętarski, Jarosław
goyal, ankur vaish, dinesh chandra agrawal, rajat choudhary, sonal nayak, rakesh
The lean manufacturing strategy is used to eliminate waste, improve quality, reduce time and costs, and enhance operational efficiency. This paper explores the method of systematic cycle time reduction for sustainability (environmental, social, and economic) through the lens of the theory of constraints. This paper uses a case study method in suppo...
Sedlařík, Marek
Tématika zvyšování vytíženosti a produktivity podnikatelských aktivit je významnou oblastí zejména v případě nově zaváděných a klíčových oblastí. Cílem této diplomové práce je analyzovat využití a produktivitu zpracování stolových plátů. Práce vychází z vybraných teoretických přístupů, zejména z teorie omezení a štíhlé výroby. Kromě toho je pro úče...
