Abstract: Standard processes, similar and limited production
lines, the production of high direct costs will be more accurate than
the use of parts of the traditional cost systems in the literature.
However, direct costs, overhead expenses, in turn, decrease the
burden of increasingly sophisticated production facilities, a situation
that led the researchers to look for the cost of traditional systems of
alternative techniques. Variety cost management approaches for
example Total quality management (TQM), just-in-time (JIT),
benchmarking, kaizen costing, targeting cost, life cycle costs (LLC),
activity-based costing (ABC) value engineering have been
introduced. Management and cost applications have changed over the
past decade and will continue to change. Modern cost systems can
provide relevant and accurate cost information. These methods
provide the decisions about customer, product and process
improvement. The aim of study is to describe and explain the
adoption and application of costing systems in SME. This purpose
reports on a survey conducted during 2014 small and medium sized
enterprises (SME) in Ankara. The survey results were evaluated
using SPSS18 package program.
Abstract: Recent fifteen years witnessed fast improvements in the field of humanoid robotics. The human-like robot structure is
more suitable to human environment with its supreme obstacle avoidance properties when compared with wheeled service robots.
However, the walking control for bipedal robots is a challenging task
due to their complex dynamics. Stable reference generation plays a very important role in control.
Linear Inverted Pendulum Model (LIPM) and the Zero Moment Point (ZMP) criterion are applied in a number of studies for stable
walking reference generation of biped walking robots. This paper follows this main approach too. We propose a natural and continuous ZMP reference trajectory for a stable and human-like walk. The ZMP reference trajectories move forward under the sole of the support foot when the robot body is supported by a single leg. Robot center of mass trajectory is obtained
from predefined ZMP reference trajectories by a Fourier series
approximation method. The Gibbs phenomenon problem common with Fourier approximations of discontinuous functions is avoided by employing continuous ZMP references. Also, these ZMP reference
trajectories possess pre-assigned single and double support phases,
which are very useful in experimental tuning work.
The ZMP based reference generation strategy is tested via threedimensional
full-dynamics simulations of a 12-degrees-of-freedom
biped robot model. Simulation results indicate that the proposed reference trajectory generation technique is successful.