Abstract: Activity-Based Costing (ABC) which has become an important aspect of manufacturing/service organizations can be defined as a methodology that measures the cost and performance of activities, resources and cost objects. It can be considered as an alternative paradigm to traditional cost-based accounting systems. The objective of this paper is to illustrate an application of ABC method and to compare the results of ABC with traditional costing methods. The results of the application highlight the weak points of traditional costing methods and an S-Curve obtained is used to identify the undercosted and overcosted products of the firm.
Abstract: This paper explores the opportunity of using tri-axial
wireless accelerometers for supervised monitoring of sports
movements. A motion analysis system for the upper extremities of
lawn bowlers in particular is developed. Accelerometers are placed
on parts of human body such as the chest to represent the shoulder
movements, the back to capture the trunk motion, back of the hand,
the wrist and one above the elbow, to capture arm movements. These
sensors placement are carefully designed in order to avoid restricting
bowler-s movements. Data is acquired from these sensors in soft-real
time using virtual instrumentation; the acquired data is then
conditioned and converted into required parameters for motion
regeneration. A user interface was also created to facilitate in the
acquisition of data, and broadcasting of commands to the wireless
accelerometers. All motion regeneration in this paper deals with the
motion of the human body segment in the X and Y direction, looking
into the motion of the anterior/ posterior and lateral directions
respectively.
Abstract: This paper developed the c-Chart based on a Zero- Inflated Poisson (ZIP) processes that approximated by a geometric distribution with parameter p. The p estimated that fit for ZIP distribution used in calculated the mean, median, and variance of geometric distribution for constructed the c-Chart by three difference methods. For cg-Chart, developed c-Chart by used the mean and variance of the geometric distribution constructed control limits. For cmg-Chart, the mean used for constructed the control limits. The cme- Chart, developed control limits of c-Chart from median and variance values of geometric distribution. The performance of charts considered from the Average Run Length and Average Coverage Probability. We found that for an in-control process, the cg-Chart is superior for low level of mean at all level of proportion zero. For an out-of-control process, the cmg-Chart and cme-Chart are the best for mean = 2, 3 and 4 at all level of parameter.
Abstract: An inverse problem of doubly center matrices is discussed. By translating the constrained problem into unconstrained problem, two iterative methods are proposed. A numerical example illustrate our algorithms.
Abstract: This paper proposes two novel schemes for pilot-aided
integer frequency offset (IFO) estimation in orthogonal frequency
division multiplexing (OFDM)-based digital video broadcastingterrestrial
(DVB-T) systems. The conventional scheme proposed for
estimating the IFO uses only partial information of combinations
that pilots can provide, which stems from a rigorous assumption
that the channel responses of pilots used for estimating the IFO
change very rapidly. Thus, in this paper, we propose the novel IFO
estimation schemes exploiting all information of combinations that
pilots can provide to improve the performance of IFO estimation.
The simulation results show that the proposed schemes are highly
accurate in terms of the IFO detection probability.
Abstract: Since 2004, we have been developing an in-situ storage image sensor (ISIS) that captures more than 100 consecutive images at a frame rate of 10 Mfps with ultra-high sensitivity as well as the video camera for use with this ISIS. Currently, basic research is continuing in an attempt to increase the frame rate up to 100 Mfps and above. In order to suppress electro-magnetic noise at such high frequency, a digital-noiseless imaging transfer scheme has been developed utilizing solely sinusoidal driving voltages. This paper presents highly efficient-yet-accurate expressions to estimate attenuation as well as phase delay of driving voltages through RC networks of an ultra-high-speed image sensor. Elmore metric for a fundamental RC chain is employed as the first-order approximation. By application of dimensional analysis to SPICE data, we found a simple expression that significantly improves the accuracy of the approximation. Similarly, another simple closed-form model to estimate phase delay through fundamental RC networks is also obtained. Estimation error of both expressions is much less than previous works, only less 2% for most of the cases . The framework of this analysis can be extended to address similar issues of other VLSI structures.
Abstract: This paper describes a method of signal process applied
on an end effects of Hilbert-Huang transform (HHT) to provide an
improvement in the reality of spectrum. The method is based on
back-propagation network (BPN). To improve the effect, the end
extension of the original signal is obtained by back-propagation
network. A full waveform including origin and its extension is
decomposed by using empirical mode decomposition (EMD) to obtain
intrinsic mode functions (IMFs) of the waveform. Then, the Hilbert
transform (HT) is applied to the IMFs to obtain the Hilbert spectrum of
the waveform. As a result, the method is superiority of the processing
of end effect of HHT to obtain the real frequency spectrum of signals.
Abstract: Plant growth is affected by the osmotic stress as well as toxicity of salt in leaves. In order to study of salt stress effects on stomatal conductance and growth rate and relationship between them as wells osmotic and Na+-specific effects on these traits, four bread wheat genotypes differing in salt tolerance were selected. Salinity was applied when the leaf 4 was fully expanded. Sodium (Na+) concentrations in flag leaf blade at 3 salinity levels (0, 100 and 200 mM NaCl) were measured. Salt-tolerant genotypes showed higher stomatal conductance and growth rate compared to salt-sensitive ones. After 10 and 20 days exposure to salt, stomatal conductance and relative growth rate were reduced, but the reduction was greater in sensitive genotypes. Growth rate was reduced severely in the first period (1-10 days) of salt commencements and it was due to osmotic effect of salt not Na+ toxicity. In the second period (11-20 days) after salt treatment growth reduced only when salt accumulated to toxic concentrations in the leaves. A positive relationship between stomatal conductance and relative growth rate showed that stomatal conductance can be a reliable indicator of growth rate, and finally can be considered as a sensitive indicator of the osmotic stress. It seems 20 days after salinity, the major effect of salt, especially at low to moderate salinity levels on growth properties was due to the osmotic effect of salt, not to Na+-specific effects within the plant.
Abstract: This paper suggests a calibration method to reduce
errors occurring due to mobile robot sliding during location estimation
using the Dead-reckoning. Due to sliding of the mobile robot caused
between its wheels and the road surface while on free run, location
estimation can be erroneous. Sliding especially occurs during
cornering of mobile robot. Therefore, in order to reduce these frequent
sliding errors in cornering, we calibrated the mobile robot-s heading
values using a vision camera and templates of the ceiling.
Abstract: Numerical design optimization is a powerful tool that
can be used by engineers during any stage of the design process.
There are many different applications for structural optimization. A
specific application that will be discussed in the following paper is
experimental data matching. Data obtained through tests on a physical
structure will be matched with data from a numerical model of that
same structure. The data of interest will be the dynamic characteristics
of an antenna structure focusing on the mode shapes and modal
frequencies. The structure used was a scaled and simplified model of
the Karoo Array Telescope-7 (KAT-7) antenna structure.
This kind of data matching is a complex and difficult task. This
paper discusses how optimization can assist an engineer during the
process of correlating a finite element model with vibration test data.
Abstract: Signalized intersections on high-volume arterials are
often congested during peak hours, causing a decrease in through
movement efficiency on the arterial. Much of the vehicle delay
incurred at conventional intersections is caused by high left-turn
demand. Unconventional intersection designs attempt to reduce
intersection delay and travel time by rerouting left-turns away from
the main intersection and replacing it with right-turn followed by Uturn.
The proposed new type of U-turn intersection is geometrically
designed with a raised island which provides a protected U-turn
movement. In this study several scenarios based on different
distances between U-turn and main intersection, traffic volume of
major/minor approaches and percentage of left-turn volumes were
simulated by use of AIMSUN, a type of traffic microsimulation
software. Subsequently some models are proposed in order to
compute travel time of each movement. Eventually by correlating
these equations to some in-field collected data of some implemented
U-turn facilities, the reliability of the proposed models are approved.
With these models it would be possible to calculate travel time of
each movement under any kind of geometric and traffic condition. By
comparing travel time of a conventional signalized intersection with
U-turn intersection travel time, it would be possible to decide on
converting signalized intersections into this new kind of U-turn
facility or not. However comparison of travel time is not part of the
scope of this research. In this paper only travel time of this innovative
U-turn facility would be predicted. According to some before and
after study about the traffic performance of some executed U-turn
facilities, it is found that commonly, this new type of U-turn facility
produces lower travel time. Thus, evaluation of using this type of
unconventional intersection should be seriously considered.
Abstract: Dichotomization of the outcome by a single cut-off point is an important part of various medical studies. Usually the relationship between the resulted dichotomized dependent variable and explanatory variables is analyzed with linear regression, probit regression or logistic regression. However, in many real-life situations, a certain cut-off point dividing the outcome into two groups is unknown and can be specified only approximately, i.e. surrounded by some (small) uncertainty. It means that in order to have any practical meaning the regression model must be robust to this uncertainty. In this paper, we show that neither the beta in the linear regression model, nor its significance level is robust to the small variations in the dichotomization cut-off point. As an alternative robust approach to the problem of uncertain medical categories, we propose to use the linear regression model with the fuzzy membership function as a dependent variable. This fuzzy membership function denotes to what degree the value of the underlying (continuous) outcome falls below or above the dichotomization cut-off point. In the paper, we demonstrate that the linear regression model of the fuzzy dependent variable can be insensitive against the uncertainty in the cut-off point location. In the paper we present the modeling results from the real study of low hemoglobin levels in infants. We systematically test the robustness of the binomial regression model and the linear regression model with the fuzzy dependent variable by changing the boundary for the category Anemia and show that the behavior of the latter model persists over a quite wide interval.
Abstract: This paper analysis the integrated use of safety monitoring with the domestic and international latest research on rail safety protection system, and focus on the implementation of an organic whole system, with the monitoring and early warning, risk assessment, predictive control and emergency rescue system. The system framework, contents and system structure of Security system is proposed completely. It-s pointed out that the Security system is a negative feedback system composed of by safety monitoring and warning system, risk assessment and emergency rescue system. Safety monitoring and warning system focus on the monitoring target monitoring, early warning, tracking, integration of decision-making, for objective and subjective risks factors. Risk assessment system analysis the occurrence of a major Security risk mechanism, determines the standard of the future short, medium and long term safety conditions, and give prop for development of safety indicators, accident analysis and safety standards. Emergency rescue system is with the goal of rapid and effective rescue work for accident, to minimize casualties and property losses.
Abstract: High redundancy and strong uncertainty are two main characteristics for underwater robotic manipulators with unlimited workspace and mobility, but they also make the motion planning and control difficult and complex. In order to setup the groundwork for the research on control schemes, the mathematical representation is built by using the Denavit-Hartenberg (D-H) method [9]&[12]; in addition to the geometry of the manipulator which was studied for establishing the direct and inverse kinematics. Then, the dynamic model is developed and used by employing the Lagrange theorem. Furthermore, derivation and computer simulation is accomplished using the MATLAB environment. The result obtained is compared with mechanical system dynamics analysis software, ADAMS. In addition, the creation of intelligent artificial skin using Interlink Force Sensing ResistorTM technology is presented as groundwork for future work
Abstract: Thepurpose of the research is to characterize the levels
of satisfaction of the students in e-learning post-graduate courses,
taking into account specific dimensions of the course which were
considered as benchmarks for the quality of this type of online
learning initiative, as well as the levels of satisfaction towards each
specific indicator identified in each dimension. It was also an aim of
this study to understand how thesedimensions relate to one another.
Using a quantitative research approach in the collection and analysis
of the data, the study involves the participation of the students who
attended on e-learning course in 2010/2011. The conclusions of this
study suggest that online students present relatively high levels of
satisfaction, which points towards a positive experience during the
course. It is possible to note that there is a correlation between the
different dimensions studied, consequently leading to different
improvement strategies. Ultimately, this investigation aims to
contribute to the promotion of quality and the success of e-learning
initiatives in Higher Education.
Abstract: The purpose of this research was to study five vital
factors related to employees’ job performance. A total of 250
respondents were sampled from employees who worked at a public
warehouse organization, Bangkok, Thailand. Samples were divided
into two groups according to their work experience. The average
working experience was about 9 years for group one and 28 years for
group two. A questionnaire was utilized as a tool to collect data.
Statistics utilized in this research included frequency, percentage,
mean, standard deviation, t-test analysis, one way ANOVA, and
Pearson Product-moment correlation coefficient. Data were analyzed
by using Statistical Package for the Social Sciences. The findings
disclosed that the majority of respondents were female between 23-
31 years old, single, and hold an undergraduate degree. The average
income of respondents was less than 30,900 baht. The findings also
revealed that the factors of organization chart awareness, job process
and technology, internal environment, employee loyalty, and policy
and management were ranked as medium level. The hypotheses
testing revealed that difference in gender, age, and position had
differences in terms of the awareness of organization chart, job
process and technology, internal environment, employee loyalty, and
policy and management in the same direction with low level.
Abstract: When an assignable cause(s) manifests itself to a multivariate process and the process shifts to an out-of-control condition, a root-cause analysis should be initiated by quality engineers to identify and eliminate the assignable cause(s) affected the process. A root-cause analysis in a multivariate process is more complex compared to a univariate process. In the case of a process involved several correlated variables an effective root-cause analysis can be only experienced when it is possible to identify the required knowledge including the out-of-control condition, the change point, and the variable(s) responsible to the out-of-control condition, all simultaneously. Although literature addresses different schemes to monitor multivariate processes, one can find few scientific reports focused on all the required knowledge. To the best of the author’s knowledge this is the first time that a multi task model based on artificial neural network (ANN) is reported to monitor all the required knowledge at the same time for a multivariate process with more than two correlated quality characteristics. The performance of the proposed scheme is evaluated numerically when different step shifts affect the mean vector. Average run length is used to investigate the performance of the proposed multi task model. The simulated results indicate the multi task scheme performs all the required knowledge effectively.
Abstract: In this paper the features of multiple material gate
silicon-on-insulator MOSFETs are presented and compared with
single material gate silicon-on-insulator MOSFET structures. The
results indicate that the multiple material gate structures reduce short
channel effects such as drain induce barrier lowering, hot electron
effect and better current characteristics in comparison with single
material structures
Abstract: A new, combinatorial model for analyzing and inter-
preting an electrocardiogram (ECG) is presented. An application of
the model is QRS peak detection. This is demonstrated with an
online algorithm, which is shown to be space as well as time efficient.
Experimental results on the MIT-BIH Arrhythmia database show that
this novel approach is promising. Further uses for this approach are
discussed, such as taking advantage of its small memory requirements
and interpreting large amounts of pre-recorded ECG data.
Abstract: In this paper, fabrication and study of electronic properties of Au/methyl-red/Ag surface type Schottky diode by current-voltage (I-V) method has been reported. The I-V characteristics of the Schottky diode showed the good rectifying behavior. The values of ideality factor n and barrier height b of Au/methyl-red/Ag Schottky diode were calculated from the semi-log I-V characteristics and by using the Cheung functions. From semi-log current-voltage characteristics the values of n and b were found 1.93 and 0.254 eV, respectively, while by using Cheung functions their values were calculated 1.89 and 0.26 eV, respectively. The effect of series resistance was also analyzed by Cheung functions. The series resistance RS values were determined from dV/d(lnI)–I and H(I)–I graphs and were found to be 1.1 k and 1.3 k, respectively.