Abstract: 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.
Abstract: 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.
Abstract: 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.
Abstract: 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.
Abstract: 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.
Abstract: 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.
Abstract: 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.
Abstract: The possibilities of mobile technology generate new
demands for vocational teacher trainers to transform their approach
to work and to incorporate its usage into their ordinary educational
practice. This paper presents findings of a focus discussion group
(FDG) session on the usage of iPads within a school of vocational
teacher education (SoVTE). It aims to clarify how the teacher
trainers are using iPads and what has changed in their work during
the usage of iPads. The analytical framework bases on content
analysis and expansive learning cycle. It was not only found what
kind of a role iPads played in their daily practices but it brought also
into attention how a cultural change regarding the usage of social
media and mobile technology was desperately needed in the whole
work community. Thus, the FGD was abducted for developing the
knowledge practices of the community of the SoVTE.
Abstract: 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].
Abstract: This paper aims to establish a delayed dynamical relationship between payoffs of players in a zero-sum game. By introducing Markovian chain and time delay in the network model, a delayed game network model with sector bounds and slope bounds restriction nonlinear function is first proposed. As a result, a direct dynamical relationship between payoffs of players in a zero-sum game can be illustrated through a delayed singular system. Combined with Finsler-s Lemma and Lyapunov stable theory, a sufficient condition guaranteeing the unique existence and stability of zero-sum game-s Nash equilibrium is derived. One numerical example is presented to illustrate the validity of the main result.
Abstract: In this paper, we first give the representation of the general solution of the following least-squares problem (LSP): Given matrices X ∈ Rn×p, B ∈ Rp×p and A0 ∈ Rr×r, find a matrix A ∈ Rn×n such that XT AX − B = min, s. t. A([1, r]) = A0, where A([1, r]) is the r×r leading principal submatrix of the matrix A. We then consider a best approximation problem: given an n × n matrix A˜ with A˜([1, r]) = A0, find Aˆ ∈ SE such that A˜ − Aˆ = minA∈SE A˜ − A, where SE is the solution set of LSP. We show that the best approximation solution Aˆ is unique and derive an explicit formula for it. Keyw
Abstract: The objective of this research is to study plant layout
of iron manufacturing based on the systematic layout planning
pattern theory (SLP) for increased productivity. In this case study,
amount of equipments and tools in iron production are studied. The
detailed study of the plant layout such as operation process chart,
flow of material and activity relationship chart has been investigated.
The new plant layout has been designed and compared with the
present plant layout. The SLP method showed that new plant layout
significantly decrease the distance of material flow from billet
cutting process until keeping in ware house.
Abstract: 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.
Abstract: In this paper a novel structure of metamaterial is
proposed in order to miniaturize a rectangular microstrip patch
antenna. The metamaterial is composed of two nested split octagons
which are located on a 10 mm
Abstract: The paper presents a detailed calculation of characteristic of five different topology permanent magnet machines for high performance traction including hybrid -electric vehicles using finite element analysis (FEA) method. These machines include V-shape single layer interior PM, W-shape single-layer interior PM, Segment interior PM and surface PM on the rotor and with distributed winding on the stator. The performance characteristics which include the back-emf voltage and its harmonic, magnet mass, iron loss and ripple torque are compared and analyzed. One of a 7.5kW IPM prototype was tested and verified finite-element analysis results. The aim of the paper is given some guidance and reference for machine designer which are interested in IPM machine selection for high performance traction application.
Abstract: Probabilistic characteristics of seismic responses of the
Partially Restrained connection rotation (PRCR) and panel zone
deformation (PZD) installed in older steel moment frames were
investigated in accordance with statistical inference in
decision-making process. The 4, 6 and 8 story older steel moment
frames with clip angle and T-stub connections were designed and
analyzed using 2%/50yrs ground motions in four cities of the
Mid-America earthquake region. The probability density function and
cumulative distribution function of PRCR and PZD were determined
by the goodness-of-fit tests based on probabilistic parameters
measured from the results of the nonlinear time-history analyses. The
obtained probabilistic parameters and distributions can be used to find
out what performance level mainly PR connections and panel zones
satisfy and how many PR connections and panel zones experience a
serious damage under the Mid-America ground motions.
Abstract: The present contribution deals with the
thermophoretic deposition of nanoparticles over a rapidly rotating
permeable disk in the presence of partial slip, magnetic field, thermal
radiation, thermal-diffusion, and diffusion-thermo effects. The
governing nonlinear partial differential equations such as continuity,
momentum, energy and concentration are transformed into nonlinear
ordinary differential equations using similarity analysis, and the
solutions are obtained through the very efficient computer algebra
software MATLAB. Graphical results for non-dimensional
concentration and temperature profiles including thermophoretic
deposition velocity and Stanton number (thermophoretic deposition
flux) in tabular forms are presented for a range of values of the
parameters characterizing the flow field. It is observed that slip
mechanism, thermal-diffusion, diffusion-thermo, magnetic field and
radiation significantly control the thermophoretic particles deposition
rate. The obtained results may be useful to many industrial and
engineering applications.
Abstract: This paper studies stability of homogeneous beams
with piezoelectric layers subjected to axial load that is simply
supported at both ends lies on a continuous elastic foundation. The
displacement field of beam is assumed based on first order shear
deformation beam theory. Applying the Hamilton's principle, the
governing equation is established. The influences of applied voltage,
dimensionless geometrical parameter and foundation coefficient on
the stability of beam are presented. To investigate the accuracy of the
present analysis, a compression study is carried out with a known
data.
Abstract: Timing driven physical design, synthesis, and
optimization tools need efficient closed-form delay models for
estimating the delay associated with each net in an integrated circuit
(IC) design. The total number of nets in a modern IC design has
increased dramatically and exceeded millions. Therefore efficient
modeling of interconnection is needed for high speed IC-s. This
paper presents closed–form expressions for RC and RLC
interconnection trees in current mode signaling, which can be
implemented in VLSI design tool. These analytical model
expressions can be used for accurate calculation of delay after the
design clock tree has been laid out and the design is fully routed.
Evaluation of these analytical models is several orders of magnitude
faster than simulation using SPICE.
Abstract: Resistance spot welding process comprises of electric,
thermal and mechanical phenomenon, which makes this process
complex and highly non-linear and thus, it becomes difficult to model
it. In order to obtain good weld nugget during spot welding, hit and
trial welds are usually done which is very costly. Therefore the
numerical simulation research has been conducted to understand the
whole process. In this paper three different cases were analyzed by
varying the tip contact area and it was observed that, with the
variation of tip contact area the nugget formation at the faying
surface is affected. The tip contact area of the welding electrode
becomes large with long welding cycles. Therefore in order to
maintain consistency of nugget formation during the welding process,
the current compensation in control feedback is required. If the
contact area of the welding electrode tip is reduced, a large amount of
current flows through the faying surface, as a result of which
sputtering occurs.