An Analysis of Activity-Based Costing in a Manufacturing System

Activity-Based Costing (ABC) represents an alternative paradigm to traditional cost accounting system and it often provides more accurate cost information for decision making such as product pricing, product mix, and make-orbuy decisions. ABC models the causal relationships between products and the resources used in their production and traces the cost of products according to the activities through the use of appropriate cost drivers. In this paper, the implementation of the ABC in a manufacturing system is analyzed and a comparison with the traditional cost based system in terms of the effects on the product costs are carried out to highlight the difference between two costing methodologies. By using this methodology, a valuable insight into the factors that cause the cost is provided, helping to better manage the activities of the company.

An Overview of Sludge Utilization into Fired Clay Brick

Brick is one of the most common masonry units used as building material. Due to the demand, different types of waste have been investigated to be incorporated into the bricks. Many types of sludge have been incorporated in fired clay brick for example marble sludge, stone sludge, water sludge, sewage sludge, and ceramic sludge. The utilization of these waste materials in fired clay bricks usually has positive effects on the properties such as lightweight bricks with improved shrinkage, porosity, and strength. This paper reviews on utilization of different types of sludge wastes into fired clay bricks. Previous investigations have demonstrated positive effects on the physical and mechanical properties as well as less impact towards the environment. Thus, the utilizations of sludge waste could produce a good quality of brick and could be one of alternative disposal methods for the sludge wastes.

Removal of Pharmaceutical Compounds by a Sequential Treatment of Ozonation Followed by Fenton Process: Influence of the Water Matrix

A sequential treatment of ozonation followed by a Fenton or photo-Fenton process, using black light lamps (365 nm) in this latter case, has been applied to remove a mixture of pharmaceutical compounds and the generated by-products both in ultrapure and secondary treated wastewater. The scientifictechnological innovation of this study stems from the in situ generation of hydrogen peroxide from the direct ozonation of pharmaceuticals, and can later be used in the application of Fenton and photo-Fenton processes. The compounds selected as models were sulfamethoxazol and acetaminophen. It should be remarked that the use of a second process is necessary as a result of the low mineralization yield reached by the exclusive application of ozone. Therefore, the influence of the water matrix has been studied in terms of hydrogen peroxide concentration, individual compound concentration and total organic carbon removed. Moreover, the concentration of different iron species in solution has been measured.

Event Information Extraction System (EIEE): FSM vs HMM

Automatic Extraction of Event information from social text stream (emails, social network sites, blogs etc) is a vital requirement for many applications like Event Planning and Management systems and security applications. The key information components needed from Event related text are Event title, location, participants, date and time. Emails have very unique distinctions over other social text streams from the perspective of layout and format and conversation style and are the most commonly used communication channel for broadcasting and planning events. Therefore we have chosen emails as our dataset. In our work, we have employed two statistical NLP methods, named as Finite State Machines (FSM) and Hidden Markov Model (HMM) for the extraction of event related contextual information. An application has been developed providing a comparison among the two methods over the event extraction task. It comprises of two modules, one for each method, and works for both bulk as well as direct user input. The results are evaluated using Precision, Recall and F-Score. Experiments show that both methods produce high performance and accuracy, however HMM was good enough over Title extraction and FSM proved to be better for Venue, Date, and time.

A Low Noise Microwave Filter with Minimum Distortion

In this paper, a low noise microwave bandpass filter (BPF) is presented. This filter is fabricated by modifying the conventional cross-coupled structure. The spurious response is improved by using the end open coupled lines, and the influence of the noise is minimized. Impedance matrix of the open end coupled circuit clarifies the characteristic of the suppression of the spurious response. The rejection of spurious suppression region of the proposed filter is greater than 20 dB from 3-13 GHz. The measured results of the fabricated filter confirm the concepts of the proposed design and exhibits high performance.

Effective Software-Based Solution for Processing Mass Downstream Data in Interactive Push VOD System

Interactive push VOD system is a new kind of system that incorporates push technology and interactive technique. It can push movies to users at high speeds at off-peak hours for optimal network usage so as to save bandwidth. This paper presents effective software-based solution for processing mass downstream data at terminals of interactive push VOD system, where the service can download movie according to a viewer-s selection. The downstream data is divided into two catalogs: (1) the carousel data delivered according to DSM-CC protocol; (2) IP data delivered according to Euro-DOCSIS protocol. In order to accelerate download speed and reduce data loss rate at terminals, this software strategy introduces caching, multi-thread and resuming mechanisms. The experiments demonstrate advantages of the software-based solution.

Study of Asphaltene Precipitation İnduced Formation Damage During CO2 Injection for a Malaysian Light Oil

In this work, the precipitation of asphaltene from a Malaysian light oil reservoir was studies. A series of experiments were designed and carried out to examine the effect of CO2 injection on asphaltene precipitation. Different pressures of injections were used in Dynamic flooding experiment in order to investigate the effect of pressure versus injection pore volume of CO2. These dynamic displacement tests simulate reservoir condition. Results show that by increasing the pore volume of injected gas asphaltene precipitation will increases, also rise in injection pressure causes less precipitation. Sandstone core plug was used to represent reservoir formation during displacement test; therefore it made it possible to study the effect of present of asphaltene on formation. It is found out that the precipitated asphaltene can reduce permeability and porosity which is not favorable during oil production.

From Micro to Nanosystems: An Exploratory Study of Influences on Innovation Teams

What influences microsystems (MEMS) and nanosystems (NEMS) innovation teams apart from technology complexity? Based on in-depth interviews with innovators, this research explores the key influences on innovation teams in the early phases of MEMS/NEMS. Projects are rare and may last from 5 to 10 years or more from idea to concept. As fundamental technology development in MEMS/NEMS is highly complex and interdisciplinary by involving expertise from different basic and engineering disciplines, R&D is rather a 'testing of ideas' with many uncertainties than a clearly structured process. The purpose of this study is to explore the innovation teams- environment and give specific insights for future management practices. The findings are grouped into three major areas: people, know-how and experience, and market. The results highlight the importance and differences of innovation teams- composition, transdisciplinary knowledge, project evaluation and management compared to the counterparts from new product development teams.

On-line Identification of Continuous-time Hammerstein Systems via RBF Networks and Immune Algorithm

This paper deals with an on-line identification method of continuous-time Hammerstein systems by using the radial basis function (RBF) networks and immune algorithm (IA). An unknown nonlinear static part to be estimated is approximately represented by the RBF network. The IA is efficiently combined with the recursive least-squares (RLS) method. The objective function for the identification is regarded as the antigen. The candidates of the RBF parameters such as the centers and widths are coded into binary bit strings as the antibodies and searched by the IA. On the other hand, the candidates of both the weighting parameters of the RBF network and the system parameters of the linear dynamic part are updated by the RLS method. Simulation results are shown to illustrate the proposed method.

Flow Acoustics in Solid-Fluid Structures

The governing two-dimensional equations of a heterogeneous material composed of a fluid (allowed to flow in the absence of acoustic excitations) and a crystalline piezoelectric cubic solid stacked one-dimensionally (along the z direction) are derived and special emphasis is given to the discussion of acoustic group velocity for the structure as a function of the wavenumber component perpendicular to the stacking direction (being the x axis). Variations in physical parameters with y are neglected assuming infinite material homogeneity along the y direction and the flow velocity is assumed to be directed along the x direction. In the first part of the paper, the governing set of differential equations are derived as well as the imposed boundary conditions. Solutions are provided using Hamilton-s equations for the wavenumber vs. frequency as a function of the number and thickness of solid layers and fluid layers in cases with and without flow (also the case of a position-dependent flow in the fluid layer is considered). In the first part of the paper, emphasis is given to the small-frequency case. Boundary conditions at the bottom and top parts of the full structure are left unspecified in the general solution but examples are provided for the case where these are subject to rigid-wall conditions (Neumann boundary conditions in the acoustic pressure). In the second part of the paper, emphasis is given to the general case of larger frequencies and wavenumber-frequency bandstructure formation. A wavenumber condition for an arbitrary set of consecutive solid and fluid layers, involving four propagating waves in each solid region, is obtained again using the monodromy matrix method. Case examples are finally discussed.

Increased Solubility, Dissolution and Physicochemical Studies of Curcumin- Polyvinylpyrrolidone K-30 Solid Dispersions

Solid dispersions (SD) of curcuminpolyvinylpyrrolidone in the ratio of 1:2, 1:4, 1:5, 1:6, and 1:8 were prepared in an attempt to increase the solubility and dissolution. Solubility, dissolution, powder X-ray diffraction (XRD), differential scanning calorimetry (DSC) and Fourier transform infrared spectroscopy (FTIR) of solid dispersions, physical mixtures (PM) and curcumin were evaluated. Both solubility and dissolution of curcumin solid dispersions were significantly greater than those observed for physical mixtures and intact curcumin. The powder X-ray diffractograms indicated that the amorphous curcumin was obtained from all solid dispersions. It was found that the optimum weight ratio for curcumin:PVP K-30 is 1:6. The 1:6 solid dispersion still in the amorphous from after storage at ambient temperature for 2 years and the dissolution profile did not significantly different from freshly prepared.

A Model Driven Based Method for Scheduling Analysis and HW/SW Partitioning

Unified Modeling Language (UML) extensions for real time embedded systems (RTES) co-design, are taking a growing interest by a great number of industrial and research communities. The extension mechanism is provided by UML profiles for RTES. It aims at improving an easily-understood method of system design for non-experts. On the other hand, one of the key items of the co- design methods is the Hardware/Software partitioning and scheduling tasks. Indeed, it is mandatory to define where and when tasks are implemented and run. Unfortunately the main goals of co-design are not included in the usual practice of UML profiles. So, there exists a need for mapping used models to an execution platform for both schedulability test and HW/SW partitioning. In the present work, test schedulability and design space exploration are performed at an early stage. The proposed approach adopts Model Driven Engineering MDE. It starts from UML specification annotated with the recent profile for the Modeling and Analysis of Real Time Embedded systems MARTE. Following refinement strategy, transformation rules allow to find a feasible schedule that satisfies timing constraints and to define where tasks will be implemented. The overall approach is experimented for the design of a football player robot application.

Time and Frequency Domain Analysis of Heart Rate Variability and their Correlations in Diabetes Mellitus

Diabetes mellitus (DM) is frequently characterized by autonomic nervous dysfunction. Analysis of heart rate variability (HRV) has become a popular noninvasive tool for assessing the activities of autonomic nervous system (ANS). In this paper, changes in ANS activity are quantified by means of frequency and time domain analysis of R-R interval variability. Electrocardiograms (ECG) of 16 patients suffering from DM and of 16 healthy volunteers were recorded. Frequency domain analysis of extracted normal to normal interval (NN interval) data indicates significant difference in very low frequency (VLF) power, low frequency (LF) power and high frequency (HF) power, between the DM patients and control group. Time domain measures, standard deviation of NN interval (SDNN), root mean square of successive NN interval differences (RMSSD), successive NN intervals differing more than 50 ms (NN50 Count), percentage value of NN50 count (pNN50), HRV triangular index and triangular interpolation of NN intervals (TINN) also show significant difference between the DM patients and control group.

Sediment Transport Experiments: The Influence of the Furrow Geometry

In this experimental work, we have shown that the geometric shape of the grooves (furrows) plays an important role in sediment dynamics. In addition, the rheological behaviour of solid discharge does not depend only on the velocity discharge but also on the geometric shape.

Kinetic model and Simulation Analysis for Propane Dehydrogenation in an Industrial Moving Bed Reactor

A kinetic model for propane dehydrogenation in an industrial moving bed reactor is developed based on the reported reaction scheme. The kinetic parameters and activity constant are fine tuned with several sets of balanced plant data. Plant data at different operating conditions is applied to validate the model and the results show a good agreement between the model predictions and plant observations in terms of the amount of main product, propylene produced. The simulation analysis of key variables such as inlet temperature of each reactor (Tinrx) and hydrogen to total hydrocarbon ratio (H2/THC) affecting process performance is performed to identify the operating condition to maximize the production of propylene. Within the range of operating conditions applied in the present studies, the operating condition to maximize the propylene production at the same weighted average inlet temperature (WAIT) is ΔTinrx1= -2, ΔTinrx2= +1, ΔTinrx3= +1 , ΔTinrx4= +2 and ΔH2/THC= -0.02. Under this condition, the surplus propylene produced is 7.07 tons/day as compared with base case.

In Vitro Study of Coded Transmission in Synthetic Aperture Ultrasound Imaging Systems

In the paper the study of synthetic transmit aperture method applying the Golay coded transmission for medical ultrasound imaging is presented. Longer coded excitation allows to increase the total energy of the transmitted signal without increasing the peak pressure. Moreover signal-to-noise ratio and penetration depth are improved while maintaining high ultrasound image resolution. In the work the 128-element linear transducer array with 0.3 mm inter-element spacing excited by one cycle and the 8 and 16- bit Golay coded sequences at nominal frequency 4 MHz was used. To generate a spherical wave covering the full image region a single element transmission aperture was used and all the elements received the echo signals. The comparison of 2D ultrasound images of the tissue mimicking phantom and in vitro measurements of the beef liver is presented to illustrate the benefits of the coded transmission. The results were obtained using the synthetic aperture algorithm with transmit and receive signals correction based on a single element directivity function.

Effect of Plunging Oscillation on an Offshore Wind Turbine Blade Section

A series of experiments were carried out to study unsteady behavior of the flow field as well as the boundary layer of an airfoil oscillating in plunging motion in a subsonic wind tunnel. The measurements involved surface pressure distribution complimented with surface-mounted hot-films. The effect of leadingedge roughness that simulates surface irregularities on the wind turbine blades was also studied on variations of aerodynamic loads and boundary layer behavior.

Positive Analysis on Vulnerability, Information Security Incidents, and the Countermeasures of Japanese Internet Service Providers

This paper includes a positive analysis to quantitatively grasp the relationship among vulnerability, information security incidents, and the countermeasures by using data based on a 2007 questionnaire survey for Japanese ISPs (Internet Service Providers). To grasp the relationships, logistic regression analysis is used. The results clarify that there are relationships between information security incidents and the countermeasures. Concretely, there is a positive relationship between information security incidents and the number of information security systems introduced as well as a negative relationship between information security incidents and information security education. It is also pointed out that (especially, local) ISPs do not execute efficient information security countermeasures/ investment concerned with systems, and it is suggested that they should positively execute information security education. In addition, to further heighten the information security level of Japanese telecommunication infrastructure, the necessity and importance of the government to implement policy to support the countermeasures of ISPs is insisted.

Traffic Behaviour of VoIP in a Simulated Access Network

Insufficient Quality of Service (QoS) of Voice over Internet Protocol (VoIP) is a growing concern that has lead the need for research and study. In this paper we investigate the performance of VoIP and the impact of resource limitations on the performance of Access Networks. The impact of VoIP performance in Access Networks is particularly important in regions where Internet resources are limited and the cost of improving these resources is prohibitive. It is clear that perceived VoIP performance, as measured by mean opinion score [2] in experiments, where subjects are asked to rate communication quality, is determined by end-to-end delay on the communication path, delay variation, packet loss, echo, the coding algorithm in use and noise. These performance indicators can be measured and the affect in the Access Network can be estimated. This paper investigates the congestion in the Access Network to the overall performance of VoIP services with the presence of other substantial uses of internet and ways in which Access Networks can be designed to improve VoIP performance. Methods for analyzing the impact of the Access Network on VoIP performance will be surveyed and reviewed. This paper also considers some approaches for improving performance of VoIP by carrying out experiments using Network Simulator version 2 (NS2) software with a view to gaining a better understanding of the design of Access Networks.