The Study of Cost Accounting in S Company Based On TDABC

Third-party warehousing logistics has an important role in the development of external logistics. At present, the third-party logistics in our country is still a new industry, the accounting system has not yet been established, the current financial accounting system of third-party warehousing logistics is mainly in the traditional way of thinking, and only able to provide the total cost information of the entire enterprise during the accounting period, unable to reflect operating indirect cost information. In order to solve the problem of third-party logistics industry cost information distortion, improve the level of logistics cost management, the paper combines theoretical research and case analysis method to reflect cost allocation by building third-party logistics costing model using Time-Driven Activity-Based Costing(TDABC), and takes S company as an example to account and control the warehousing logistics cost.Based on the idea of “Products consume activities and activities consume resources”, TDABC put time into the main cost driver and use time-consuming equation resources assigned to cost objects. In S company, the objects focuses on three warehouse, engaged with warehousing and transportation (the second warehouse, transport point) service. These three warehouse respectively including five departments, Business Unit, Production Unit, Settlement Center, Security Department and Equipment Division, the activities in these departments are classified by in-out of storage forecast, in-out of storage or transit and safekeeping work. By computing capacity cost rate, building the time-consuming equation, the paper calculates the final operation cost so as to reveal the real cost.The numerical analysis results show that the TDABC can accurately reflect the cost allocation of service customers and reveal the spare capacity cost of resource center, verifies the feasibility and validity of TDABC in third-party logistics industry cost accounting. It inspires enterprises focus on customer relationship management and reduces idle cost to strengthen the cost management of third-party logistics enterprises.

Rheological Behavior of Fresh Activated Sludge

Despite of few research works on municipal sludge, still there is a lack of actual data. Thus, this work was focused on the conditioning and rheology of fresh activated sludge. The effect of cationic polyelectrolyte has been investigated at different concentrations and pH values in a comparative fashion. Yield stress is presented in all results indicating the minimum stress that necessary to reach flow conditions. Connections between particle-particle is the reason for this yield stress, also, the addition of polyelectrolyte causes strong bonds between particles and water resulting in the aggregation of particles which required higher shear stress in order to flow. The results from the experiments indicate that the cationic polyelectrolytes have significant effluence on the sludge characteristic and water quality such as turbidity, SVI, zone settling rate and shear stress.

The Relation between the Organizational Trust Level and Organizational Justice Perceptions of Staff in Konya Municipality: A Theoretical and Empirical Study

The aim of the study is to determine the relationship between organizational trust level and organizational justice of Municipality officials. Correlational method has been used via descriptive survey model and Organizational Justice Perception Scale, Organizational Trust Inventory and Interpersonal Trust Scale have been applied to 353 participants who work in Konya Metropolitan Municipality and central district municipalities in the study. Frequency as statistical method, Independent Samples t test for binary groups, One Way-ANOVA analyses for multi-groups and Pearson Correlation analysis have been used to determine the relation in the data analysis process.It has been determined in the outcomes of the study that participants have high level of organizational trust, “Interpersonal Trust” is in the first place and there is a significant difference in the favor of male officials in terms of Trust on the Organization Itself and Interpersonal Trust. It has also been understood that officials in district municipalities have higher perception level in all dimensions, there is a significant difference in Trust on the Organization sub-dimension and work status is an important factor on organizational trust perception. Moreover, the study has shown that organizational justice implementations are important in raising trust of official on the organization, administrator and colleagues, and there is a parallel relation between Organizational Trust components and Organizational Trust dimensions.

Decision Tree Modeling in Emergency Logistics Planning

Despite the availability of natural disaster related time series data for last 110 years, there is no forecasting tool available to humanitarian relief organizations to determine forecasts for emergency logistics planning. This study develops a forecasting tool based on identifying probability of disaster for each country in the world by using decision tree modeling. Further, the determination of aggregate forecasts leads to efficient pre-disaster planning. Based on the research findings, the relief agencies can optimize the various resources allocation in emergency logistics planning.

Preparation and Characterization of Newly Developed Trabecular Structures in Titanium Alloy to Optimize Osteointegration

Electron Beam Melting (EBM) process was used to prepare porous scaffolds with controlled porosity to ensure optimal levels of osteointegration for different trabeculae sizes. Morphological characterization by means of SEM analyses was carried out to assess pore dimensions; tensile, compression and adhesion tests have been carried out to determine the mechanical behavior. The results indicate that EBM process allows the creation of regular and repeatable porous scaffolds. Mechanical properties greatly depend on pore dimension and on bulk-pore ratio. Adhesion resistance meets the normative requirements, and the overall performance of the produced structures is compatible with potential orthopaedic applications.

Packaging Improvement for Unit Cell Vanadium Redox Flow Battery (V-RFB)

Packaging for vanadium redox flow battery is one of the key elements for successful implementation of flow battery in the electrical energy storage system. Usually the bulky battery size and low energy densities make this technology not available for mobility application. ThereforeRFB with improved packaging size and energy capacity are highly desirable. This paper focuses on the study of packaging improvement for unit cell V-RFB to the application on Series Hybrid Electric Vehicle. Two different designs of 25cm2 and 100cm2 unit cell V-RFB at same current density are used for the sample in this investigation. Further suggestions on packaging improvement are highlighted.

Estimation of Bio-Kinetic Coefficients for Treatment of Brewery Wastewater

Anaerobic modeling is a useful tool to describe and simulate the condition and behaviour of anaerobic treatment units for better effluent quality and biogas generation. The present investigation deals with the anaerobic treatment of brewery wastewater with varying organic loads. The chemical oxygen demand (COD) and total suspended solids (TSS) of the influent and effluent of the bioreactor were determined at various retention times to generate data for kinetic coefficients. The bio-kinetic coefficients in the modified Stover–Kincannon kinetic and methane generation models were determined to study the performance of anaerobic digestion process. At steady-state, the determination of the kinetic coefficient (K), the endogenous decay coefficient (Kd), the maximum growth rate of microorganisms (μmax), the growth yield coefficient (Y), ultimate methane yield (Bo), maximum utilization rate constant Umax and the saturation constant (KB) in the model were calculated to be 0.046 g/g COD, 0.083 (d¯¹), 0.117 (d-¹), 0.357 g/g, 0.516 (L CH4/gCODadded), 18.51 (g/L/day) and 13.64 (g/L/day) respectively. The outcome of this study will help in simulation of anaerobic model to predict usable methane and good effluent quality during the treatment of industrial wastewater. Thus, this will protect the environment, conserve natural resources, saves time and reduce cost incur by the industries for the discharge of untreated or partially treated wastewater. It will also contribute to a sustainable long-term clean development mechanism for the optimization of the methane produced from anaerobic degradation of waste in a close system.

The Relationship between Inventory Management and Profitability: A Comparative Research on Turkish Firms Operated in Weaving Industry, Eatables Industry, Wholesale and Retail Industry

Working capital is identified as firm’s all current assets. Inventories which are one of the working capital elements are very important among current assets for firms. Because, profitability is an indicator for firms’ financial success is provided with minimum cost and optimum inventory quantity. So in this study, it is investigated as comparatively that the effect of inventory management on the profitability of Turkish firms which operated in weaving industry, eatables industry, wholesale and retail industry in between 2003 – 2012 years. Research data consist of profitability ratios and inventory turnovers ratio calculated by using balance sheets and income statements of firms which operated in Borsa Istanbul (BIST). In this research, the relationship between inventories and profitability is investigated by using SPSS-20 software with regression and correlation analysis. The results achieved from three industry departments which exist in study interpreted as comparatively. Accordingly, it is determined that there is a positive relationship between inventory management and profitability in eatables industry. However, it was founded that there is no relationship between inventory management and profitability in weaving industry and wholesale and retail industry.

Effect of the Truss System to the Flexural Behavior of the External Reinforced Concrete Beams

The aesthetic qualities and the versatility of reinforced concrete have made it a popular choice for many architects and structural engineers. Therefore, the exploration of natural materials such as gravels and sands as well as lime-stone for cement production is increasing to produce a concrete material. The exploration must affect to the environment. Therefore, the using of the concrete materials should be as efficient as possible. According to its natural behavior of the concrete material, it is strong in compression and weak in tension. Therefore the contribution of the tensile stresses of the concrete to the flexural capacity of the beams is neglected. However, removing of concrete on tension zone affects to the decreasing of flexural capacity. Introduce the strut action of truss structures may an alternative to solve the decreasing of flexural capacity. A series of specimens were prepared to clarify the effect of the truss structures in the concrete beams without concrete on the tension zone. Results indicated that the truss system is necessary for the external reinforced concrete beams. The truss system of concrete beam without concrete on tension zone (BR) could develop almost same capacity to the normal beam (BN). It can be observed also that specimens BR has lower number of cracks than specimen BN. This may be caused by the fact that there was no bonding effect on the tensile reinforcement on specimen BR to distribute the cracks.

Analysis of Cyclic Elastic-Plastic Loading of Shaft Based On Kinematic Hardening Model

In this paper, the elasto-plastic and cyclic torsion of a shaft is studied using a finite element method. The Prager kinematic hardening theory of plasticity with the Ramberg and Osgood stress-strain equation is used to evaluate the cyclic loading behavior of the shaft under the torsional loading. The material of shaft is assumed to follow the non-linear strain hardening property based on the Prager model. The finite element method with C1 continuity is developed and used for solution of the governing equations of the problem. The successive substitution iterative method is used to calculate the distribution of stresses and plastic strains in the shaft due to cyclic loads. The shear stress, effective stress, residual stress and elastic and plastic shear strain distribution are presented in the numerical results.

Energy Efficient Recycling of in-Plant Fines

Numerous amounts of metallurgical dusts and sludge containing iron as well as some other valuable elements such as Zn, Pb and C are annually produced in the steelmaking industry. These alternative iron ore resources (fines) with unsatisfying physical and metallurgical properties are difficult to recycle. However, agglomerating these fines to be further used as a feed stock for existing iron and steelmaking processes is practiced successfully at several plants but for limited extent. In the present study, briquettes of integrated steelmaking industry waste materials (namely, BF-dust and sludge, BOF-dust and sludge) were used as feed stock to produce direct reduced iron (DRI). Physical and metallurgical properties of produced briquettes were investigated by means of TGA/DTA/QMS in combination with XRD. Swelling, softening and melting behavior were also studied using heating microscope.

Study on Connecting Method of Box Pontoons

Due to a lot of limited conditions, a large box type floating structure is inevitably constructed by connecting many pontoons. When a floating structure is made with concrete, concrete shear key with saw-teeth shape is often used to carry shear force. Match casting for the shear key and precise construction on a sea are very important for making separated two pontoons as one body but those are not easy work and may increase construction time and cost. To solve this problem, one-way shear key is studied in this paper for a connected part where there is some difference between upward and downward shear force. It has only one inclined plane and can resist shear force in one direction. Big shear force is resisted by concrete which forms an inclined plane and small shear force is resisted by steel bar. This system can reduce manufacturing cost of individual pontoon and construction time and cost for constructing a floating structure on a sea. In this paper, the feasibility study about one-way shear key system is performed by comparing with design example.

SMRF Seismic Response: Unequal Beam Depths

There are many researches on parameters affecting seismic behavior of steel moment frames. Great deal of these researches considers cover plate connections with or without haunch and direct beam to column connection for exterior columns. Also there are experimental results for interior connections with equal beam depth on both sides but not much research has been performed on the seismic behavior of joints with unequal beam depth. Based on previous experimental results, a series of companion analyses have been set up considering different beam height and connection detailing configuration to investigate the seismic behavior of the connections. Results of this study indicate that when the differences between beams height on both side increases, use of haunch connection system leads to significant improvement in the seismic response whereas other configurations did not provide satisfying results.

Women in the Teaching Profession: Impacts and Challenges

Recently in Malaysia, women's participation in teaching profession has increased. The increasing trend of women’s participation in the teaching profession poses challenges in families, especially in the developing countries like Malaysia. One of these challenges, concerns in balancing their role between family and job responsibility that faced by many women teachers. The purpose of this study is to discover how women teachers' impact on family happiness and the challenges faced by them in balancing their role between family and job responsibility. The findings presented in this study are based on survey research in a secondary school Dato’ Bijaya Setia in the district of Gugusan Manjoi which is located in Kedah, Malaysia. The study found that employment of women in economic activity has several beneficial impacts of improving the economic condition of the family. The results also revealed that in low income earning families, both husbands and wives’ employment contribute to the family income that less likely to experience of family poverty. The study also showed despite women's teachers’ significant role towards the overall development of the family, the majority of women teachers encountered a number of difficulties in balancing their role between family and job responsibility especially when they need to work more than the normal working time. Therefore, it is common for the majority of women suffering from psychological stress when they are unable to complete the task at a fixed time. The present study also suggests implication of family friendly policy and its appropriate practice to support the women teachers who are significantly contributing to family, community and the country.

Control of Staphylococcus aureus in Meat System by in situ and ex situ Bacteriocins from Lactobacillus sakei and Pediococcus spp.

The present study consisted of an applied test in meat system to assess the effectiveness of three bio agents bacteriocinproducing strains: Lm24: Lactobacillus sakei, Lm14and Lm25: Pediococcus spp. Two tests were carried out: The ex situ test was intended for three batches added with crude bacteriocin solutions at 12.48 AU/ml for Lm25 and 8.4 AU/ml for Lm14 and Lm24. However, the in situ one consisted of four batches; three of them inoculated with one bacteriocinogenic Lm25, Lm14, Lm24, respectively. The fourth one was used in mixture: Lm14+m24 at approximately of 107 CFU/ml. The two used tests were done in the presence of the pathogen St. aureus ATCC 6538, as a test strain at 103 CFU/ml. Another batch served as a positive or a negative control was used too. The incubation was performed at 7°C. Total viable counts, staphylococci and lactic acid bacteria, at the beginning and at selected times with interval of three days were enumerated. Physico-chemical determinations (except for in situ test): pH, dry mater, sugars, fat and total protein, at the beginning and at end of the experiment, were done, according to the international norms. Our results confirmed the ex situ effectiveness. Furthermore, the batches affected negatively the total microbial load over the incubation days, and showed a significant regression in staphylococcal load at day seven, for Lm14, Lm24, and Lm25 of 0.73, 2.11, and 2.4 log units. It should be noticed that, at the last day of culture, staphylococcal load was nil for the three batches. In the in situ test, the cultures displayed less inhibitory attitude and recorded a decrease in staphylococcal load, for Lm14, Lm24, Lm25, Lm14+m24 of 0.73, 0.20, 0.86, 0.032 log units. Therefore, physicochemical analysis for Lm14, Lm24, Lm25, Lm14+m24 showed an increase in pH from 5.50 to 5.77, 6.18, 5.96, 7.22, a decrease in dry mater from 7.30% to 7.05%, 6.87%, 6.32%, 6.00%.This result reflects the decrease in fat ranging from 1.53% to 1.49%, 1.07%, 0.99%, 0.87%; and total protein from 6.18% to 5.25%, 5.56%, 5.37%, 5.5%. This study suggests that the use of selected strains as Lm25 could lead to the best results and would help in preserving and extending the shelf life of lamb meat.

Ecotoxicological Studies of Soil Using Analytical and Biological Methods: A Review

Soil is a complex physical and biological system that provides support, water, nutrients and oxygen to the plants. Apart from these, it acts as a connecting link between inorganic, organic and living components of the ecosystem. In recent years, presence of xenobiotics, alterations in the natural soil environment, application of pesticides/inorganic fertilizers, percolation of contaminated surface water as well as leachates from landfills to subsurface strata and direct discharge of industrial wastes to the land have resulted in soil pollution which in turn has posed severe threats to human health especially in terms of causing carcinogenicity by direct DNA damage. The present review is an attempt to summarize literature on sources of soil pollution, characterization of pollutants and their consequences in different living systems.

Marketing Planning Strategy to Promote Family Agro-Tourism: A Case Study of Bang Nam Phueng Community Prapradeang District, Samutprakarn Province

The objectives of this study are to increase tourism products and to develop family agro-tourism. The research methodology was to analyze internal and external situations according to MP-MF and the MC-STEPS principles. The results of this study highlight following necessary improvements; extend the cycling routes, increase the number of bicycle rental shops, offer a recreation place for the elders, organize a space for the floating market products and increase tourism activities throughout the year. In ‘places or distribution channel’ we discuss the improvement of facilities, specifically the routes to facilitate elder visitors and visitors on wheelchairs and furthermore the arrangement of educational trips to relevant centers in the community. In ‘promotions’, we discuss the implementation of an “all inclusive package” were the agro-tourism program, health-conscious program and the elderly fun program converge.

Gray Level Image Encryption

The aim of this paper is image encryption using Genetic Algorithm (GA). The proposed encryption method consists of two phases. In modification phase, pixels locations are altered to reduce correlation among adjacent pixels. Then, pixels values are changed in the diffusion phase to encrypt the input image. Both phases are performed by GA with binary chromosomes. For modification phase, these binary patterns are generated by Local Binary Pattern (LBP) operator while for diffusion phase binary chromosomes are obtained by Bit Plane Slicing (BPS). Initial population in GA includes rows and columns of the input image. Instead of subjective selection of parents from this initial population, a random generator with predefined key is utilized. It is necessary to decrypt the coded image and reconstruct the initial input image. Fitness function is defined as average of transition from 0 to 1 in LBP image and histogram uniformity in modification and diffusion phases, respectively. Randomness of the encrypted image is measured by entropy, correlation coefficients and histogram analysis. Experimental results show that the proposed method is fast enough and can be used effectively for image encryption.

Effect of Austenitization Temperature on Wear Behavior of Carbidic Austempered Ductile Iron (CADI)

Chromium bearing Austempered Ductile Iron (ADI) has been recently in the news for its improved wear performance over the ADI. The work presented below was taken up to study the effect of different austenitisation temperatures on the microstructure and wear performance of the Carbidic Austempered Ductile Iron (CADI). In this investigation Cr bearing ductile iron was subjected to austempering treatment to obtain an ausferritic microstructure. Two different austenitisation temperatures were selected whereas, the austempering temperature and time was kept unchanged. Microstructure and wear performance of this alloy, austenitized at two different temperatures was studied.

The Impact of Rapid Urbanisation on Public Transport Systems in the Gauteng Region of South Africa

This paper seeks to illustrate the impact of rapid urbanization (in terms of both increase in people and vehicles) in the Gauteng region (which includes Johannesburg, Pretoria and Ekurhuleni). The impact that existing transport systems and options place on the capacity of residents from low income areas to travel and conduct various socio-economic activities is discussed. The findings are drawn from a 2013 analysis of a random transport household survey of 1550 households carried out in Gauteng province. 91.4% of the study respondents had access to public transport, while 8.6% had no access to public transport. Of the 91.4% who used public transport, the main reason used to explain this state of affairs was that it was affordable (54.3%), convenient (15.9%), Accessible (11.9%), lack of alternatives (6.4%) and reliable at 4.1%. Recommendations advanced revolve around the need to reverse land use and transportation effects of apartheid planning, growing and developing a sustainable critical mass of public transport interventions supported by appropriate transport systems that are environmentally sustainable through proper governance. 38.5% of the respondents indicated that developing compact, smart and integrated urban land spaces was key to reducing travel challenges in the study area. 23.4% indicated that the introduction and upgrading of BRT buses to cover all areas in the study area was a step in the right direction because it has great potential in shifting travel patterns to favor public modes of transport. 15.1% indicated that all open spaces should be developed so that fragmentation of land uses can be addressed. This would help to fight disconnected and fragmented space and trip making challenges in Gauteng. 13.4% indicated that improving the metro rail services was critical since this is a mass mover of commuters. 9.6% of the respondents highlighted that the bus subsidy policy has to be retained in the short to medium term since the spatial mismatches and challenges created by apartheid are yet to be fully reversed.