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.

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.

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.

Protein Secondary Structure Prediction Using Parallelized Rule Induction from Coverings

Protein 3D structure prediction has always been an important research area in bioinformatics. In particular, the prediction of secondary structure has been a well-studied research topic. Despite the recent breakthrough of combining multiple sequence alignment information and artificial intelligence algorithms to predict protein secondary structure, the Q3 accuracy of various computational prediction algorithms rarely has exceeded 75%. In a previous paper [1], this research team presented a rule-based method called RT-RICO (Relaxed Threshold Rule Induction from Coverings) to predict protein secondary structure. The average Q3 accuracy on the sample datasets using RT-RICO was 80.3%, an improvement over comparable computational methods. Although this demonstrated that RT-RICO might be a promising approach for predicting secondary structure, the algorithm-s computational complexity and program running time limited its use. Herein a parallelized implementation of a slightly modified RT-RICO approach is presented. This new version of the algorithm facilitated the testing of a much larger dataset of 396 protein domains [2]. Parallelized RTRICO achieved a Q3 score of 74.6%, which is higher than the consensus prediction accuracy of 72.9% that was achieved for the same test dataset by a combination of four secondary structure prediction methods [2].

1-D Modeling of Hydrate Decomposition in Porous Media

This paper describes a one-dimensional numerical model for natural gas production from the dissociation of methane hydrate in hydrate-capped gas reservoir under depressurization and thermal stimulation. Some of the hydrate reservoirs discovered are overlying a free-gas layer, known as hydrate-capped gas reservoirs. These reservoirs are thought to be easiest and probably the first type of hydrate reservoirs to be produced. The mathematical equations that can be described this type of reservoir include mass balance, heat balance and kinetics of hydrate decomposition. These non-linear partial differential equations are solved using finite-difference fully implicit scheme. In the model, the effect of convection and conduction heat transfer, variation change of formation porosity, the effect of using different equations of state such as PR and ER and steam or hot water injection are considered. In addition distributions of pressure, temperature, saturation of gas, hydrate and water in the reservoir are evaluated. It is shown that the gas production rate is a sensitive function of well pressure.

Population Trend of Canola Aphid, Lipaphis Erysimi (Kalt.) (Homoptera: Aphididae) and its Associated Natural Enemies in Different Brassica Lines along with the Effect of Gamma Radiation on Their Population

Studies regarding the determination of population trend of Lipaphis erysimi (kalt.) and its associated natural enemies in different Brassica lines along with the effect of gamma radiation on their population were conducted at Agricultural Research Farm, Malakandher, Khyber Pakhtunkhwa Agricultural University Peshawar during spring 2006. Three different Brassica lines F6B3, F6B6 and F6B7 were used, which were replicated four times in Randomized Complete Block Design. The data revealed that aphid infestation invariably stated in all three varieties during last week of February 2006 (1st observation). The peak population of 4.39 aphids leaf-1 was s recorded during 2nd week of March and lowest population of 1.02 aphids leaf-1 was recorded during 5th week of March. The species of lady bird beetle (Coccinella septempunctata) and Syrphid fly (Syrphus balteatus) first appeared on 24th February with a mean number of 0.40 lady bird beetle leaf-1 and 0.87 Syrphid fly leaf-1, respectively. At the time when aphid population started to increase the peak population of C. septempunctata (0.70 lady bird beetle leaf- 1) and S. balteatus (1.04 syrphid fly leaf-1) was recorded on the 2nd week of March. Chrysoperla carnea appeared in the 1st week of March and their peak population was recorded during the 3rd week of March with mean population of 1.46 C. carnea leaf-1. Among all the Brassica lines, F6B7 showed comparatively more resistance as compared to F6B3 F6B6. F6B3 showed least resistance against L. erysimi, which was found to be the most susceptible cultivar. F6B7 was also found superior in terms of natural enemies. Maximum number of all natural enemies was recorded on this variety followed by F6B6. Lowest number of natural enemies was recorded in F6B3. No significant effect was recorded for the effect of gamma radiation on the population of aphids, natural enemies and on the varieties.

Numerical Modeling of Benzene Transport in Andosol and Sand: Adequacy of Diffusion and Equilibrium Adsorption Equations

Prediction of benzene transport in soil and volatilization from soil to the atmosphere is important for the preservation of human health and management of contaminated soils. The adequacy of a simple numerical model, assuming two-phase diffusion and equilibrium of liquid/solid adsorption, was investigated by experimental data of benzene concentration in a flux chamber (with headspace) where Andosol and sand were filled. Adsorption experiment for liquid phase was performed to determine an adsorption coefficient. Furthermore, adequacy of vapor phase adsorption was also studied through two runs of experiment using sand with different water content. The results show that the model adequately predicted benzene transport and volatilization from Andosol and sand with water content of 14.0%. In addition, the experiment additionally revealed that vapor phase adsorption should be considered in diffusion model for sand with very low water content.

The Design of Picture Books for Children from Tales of Amphawa Fireflies

The research objective aims to search information about storytelling and fable associated with fireflies in Amphawa community, in order to design and create a story book which is appropriate for the interests of children in early childhood. This book should help building the development of learning about the natural environment, imagination, and creativity among children, which then, brings about the promotion of the development, conservation and dissemination of cultural values and uniqueness of the Amphawa community. The population used in this study were 30 students in early childhood aged between 6-8 years-old, grade 1-3 from the Demonstration School of Suan Sunandha Rajabhat University. The method used for this study was purposive sampling and the research conducted by the query and analysis of data from both the document and the narrative field tales and fable associated with the fireflies of Amphawa community. Then, using the results to synthesize and create a conceptual design in a form of 8 visual images which were later applied to 1 illustrated children’s book and presented to the experts to evaluate and test this media.

Endogenous Growth of Small Open Economies in New Europe under Global Imbalance

The strong international competition as the factor of rising economic development efficiency should not turn into destructive force for models of social orientation. What result Europe received from the accelerated integration without a long transition period of the accepted countries. Correlative relationship between the research and development expenditure and labor productivity, inflation and the rate economy's growth of the USA and the euro zone, employment and gross value added between Old and New Europe is analyzed in this article. The article estimates the differences in economic growth of Old and New Europe. Correlation rate between cycles of the euro area and the countries of Central and the Eastern Europe very much differs, though some of these countries have high correlation as members of the Economic and Monetary Union. Besides, the majority of the countries of Central and the Eastern Europe does not correspond to criteria of an optimum currency area.

Statistical Evaluation of Nonlinear Distortion using the Multi-Canonical Monte Carlo Method and the Split Step Fourier Method

In high powered dense wavelength division multiplexed (WDM) systems with low chromatic dispersion, four-wave mixing (FWM) can prove to be a major source of noise. The MultiCanonical Monte Carlo Method (MCMC) and the Split Step Fourier Method (SSFM) are combined to accurately evaluate the probability density function of the decision variable of a receiver, limited by FWM. The combination of the two methods leads to more accurate results, and offers the possibility of adding other optical noises such as the Amplified Spontaneous Emission (ASE) noise.

Surviving Abiotic Stress: The Relationship between High Light and High Salt Tolerance

The mechanism of abiotic stress tolerance is crucial for plants to survive in harsh condition and the knowledge of this mechanism can be use to solve the problem of declining productivity of plants or crops around the world. However in-depth description is still unclear and it is argued, in particular that there is a relationship between high salinity tolerance and the ability to tolerate high light condition. In this study, Dunaliella salina, which can withstand high salt was used as a model. Chlorophyll fluorometer for nonphotochemical quenching (NPQ) measurement and high-performance liquid chromatography for pigment determination was used. The results show that NPQ value and the amount of pigment were increased along with the levels of salinity. However, it establish a clear relationship between high salt and high light but the further study to optimized the solutions mentioned above is still required.

Comparative Analysis of Commercial Property and Stock-Market Investments in Nigeria

The study analyzed the risk and returns of commercial-property in Southwestern Nigeria and selected stocksmarket investment between 2000 and 2009; compared the inflation hedging characteristics and diversification potentials of investing in commercial-property and selected stock- market investment. Primary data were collected on characteristics, rental and capital values of commercial- properties from their property managers through the use of questionnaire. Secondary data on stock prices and dividends on banking, insurance and conglomerates sectors were sourced from the Nigerian Stock Exchange (2000-2009). The result showed that average return on all the selected stock- investments was higher than that of commercial-property. As regards risk, commercial-property indicated lower risk, compared to stocks. Also the stock-investment had better inflation hedging capacity than commercial-properties; combination of both had diversification potentials. The study concluded that stock-market investment offered attractive higher return than commercial-property although with higher risk and there could be diversification benefits in combining commercial-property with stock- investment.

Building Virtual Reality Environments for Distance Education on the Web: A Case Study in Medical Education

The paper presents an investigation into the role of virtual reality and web technologies in the field of distance education. Within this frame, special emphasis is given on the building of web-based virtual learning environments so as to successfully fulfill their educational objectives. In particular, basic pedagogical methods are studied, focusing mainly on the efficient preparation, approach and presentation of learning content, and specific designing rules are presented considering the hypermedia, virtual and educational nature of this kind of applications. The paper also aims to highlight the educational benefits arising from the use of virtual reality technology in medicine and study the emerging area of web-based medical simulations. Finally, an innovative virtual reality environment for distance education in medicine is demonstrated. The proposed environment reproduces conditions of the real learning process and enhances learning through a real-time interactive simulator.

A Highly Efficient Process Applying Sige Film to Generate Quasi-Beehive Si Nanostructure for the Growth of Platinum Nanopillars with High Emission Property for the Applications of X-Ray Tube

We report a lithography-free approach to fabricate the biomimetics, quasi-beehive Si nanostructures (QBSNs), on Si-substrates. The self-assembled SiGe nanoislands via the strain induced surface roughening (Asaro-Tiller-Grinfeld instability) during in-situ annealing play a key role as patterned sacrifice regions for subsequent reactive ion etching (RIE) process performed for fabricating quasi-beehive nanostructures on Si-substrates. As the measurements of field emission, the bare QBSNs show poor field emission performance, resulted from the existence of the native oxide layer which forms an insurmountable barrier for electron emission. In order to dramatically improve the field emission characteristics, the platinum nanopillars (Pt-NPs) were deposited on QBSNs to form Pt-NPs/QBSNs heterostructures. The turn-on field of Pt-NPs/QBSNs is as low as 2.29 V/μm (corresponding current density of 1 μA/cm2), and the field enhancement factor (β-value) is significantly increased to 6067. More importantly, the uniform and continuous electrons excite light emission, due to the surrounding filed emitters from Pt-NPs/QBSNs, can be easily obtained. This approach does not require an expensive photolithographic process and possesses great potential for applications.

Numerical Investigation of Nozzle Shape Effect on Shock Wave in Natural Gas Processing

Natural gas flow contains undesirable solid particles, liquid condensation, and/or oil droplets and requires reliable removing equipment to perform filtration. Recent natural gas processing applications are demanded compactness and reliability of process equipment. Since conventional means are sophisticated in design, poor in efficiency, and continue lacking robust, a supersonic nozzle has been introduced as an alternative means to meet such demands. A 3-D Convergent-Divergent Nozzle is simulated using commercial Code for pressure ratio (NPR) varies from 1.2 to 2. Six different shapes of nozzle are numerically examined to illustrate the position of shock-wave as such spot could be considered as a benchmark of particle separation. Rectangle, triangle, circular, elliptical, pentagon, and hexagon nozzles are simulated using Fluent Code with all have same cross-sectional area. The simple one-dimensional inviscid theory does not describe the actual features of fluid flow precisely as it ignores the impact of nozzle configuration on the flow properties. CFD Simulation results, however, show that nozzle geometry influences the flow structures including location of shock wave. The CFD analysis predicts shock appearance when p01/pa>1.2 for almost all geometry and locates at the lower area ratio (Ae/At). Simulation results showed that shock wave in Elliptical nozzle has the farthest distance from the throat among the others at relatively small NPR. As NPR increases, hexagon would be the farthest. The numerical result is compared with available experimental data and has shown good agreement in terms of shock location and flow structure.

Inhibition Kinetic Determination of Trace Amounts of Ruthenium(III) by the Spectrophotometric method with Rhodamine B in Micellar Medium

A new, simple and highly sensitive kinetic spectrophotometric method was developed for the determination of trace amounts of Ru(III) in the range of 0.06-20 ng/ml .The method is based on the inhibitory effect of ruthenium(III) on the oxidation of Rhodamine B by bromate in acidic and micellar medium. The reaction was monitored spectrophotometrically by measuring the decreasing in absorbance of Rhodamine B at 554 nm with a fixedtime method..The limit of detection is 0.04 ng/ml Ru(III).The relative standard deviation of 5 and 10 ng/ml Ru(III) was 2.3 and 2.7 %, respectively. The method was applied to the determination of ruthenium in real water samples

Speaker Identification Using Admissible Wavelet Packet Based Decomposition

Mel Frequency Cepstral Coefficient (MFCC) features are widely used as acoustic features for speech recognition as well as speaker recognition. In MFCC feature representation, the Mel frequency scale is used to get a high resolution in low frequency region, and a low resolution in high frequency region. This kind of processing is good for obtaining stable phonetic information, but not suitable for speaker features that are located in high frequency regions. The speaker individual information, which is non-uniformly distributed in the high frequencies, is equally important for speaker recognition. Based on this fact we proposed an admissible wavelet packet based filter structure for speaker identification. Multiresolution capabilities of wavelet packet transform are used to derive the new features. The proposed scheme differs from previous wavelet based works, mainly in designing the filter structure. Unlike others, the proposed filter structure does not follow Mel scale. The closed-set speaker identification experiments performed on the TIMIT database shows improved identification performance compared to other commonly used Mel scale based filter structures using wavelets.