Abstract: Cost contribution arrangements (CCAs) and Cost
sharing agreements (CCAs) belong to the tools of modern finance
management. Costs spend by associated enterprises on developing
producing or obtaining assets, services or rights (in general -
benefits) are used for tax optimizing too. The main purpose of joint
research and development, producing or obtaining benefits is to
lower these costs as much as possible or to maximize the benefits. In
this article is mentioned the problematic of transfer pricing and arm's
length principle with connection of CCAs, CSAs. Next, there is
mentioned how to settle participation shares of the total cost and
benefits contributions with respect to the OECD Transfer pricing for
MNEs Guidelines and with respect to other significant regulations.
Abstract: This paper investigates the relationship between different dimensions of customer relationship management and innovation capabilities in Melli Bank of Iran. Five dimensions of CRM include information sharing, customer involvement, long-term partnership, joint problem solving and technology-based CRM are selected to measure their relationship with innovation capabilities including innovation in product, innovation in process, innovation in administrative affairs, innovation in marketing, and finally innovation in services. Research findings indicate that there is significant relationship between CRM dimensions and innovation capabilities in Melli bank of Iran.
Abstract: In this paper methodology to exploit creeping wave
for body area network BAN communication reliability are described.
Creeping wave propagation effects are visualized & analyzed.
During this work Dipole, IA antennas various antennas were
redesigned using existing designs and their propagation
characteristics were verified for optimum performance when used on
BANs. These antennas were then applied on body shapes-including
rectangular, spherical and cylindrical so that all the effects of actual
human body can be taken nearly into account. Parametric simulation
scheme was devised so that on Body channel characterization can be
visualized at front, curved and back region. In the next phase
multiple inputs multiple output MIMO scheme was introduced where
virtual antennas were used in order to diminish the effects of
antennas on the propagation of waves. Results were, extracted and
analyzed at different heights. Finally based on comparative
measurement and analysis it was concluded that on body propagation
can be exploited to gain spatial diversity.
Abstract: This paper reports an experimental study on a sleeping
thermal manikin in a room equipped with a mixing ventilation
system. In the experimental work, heat loss from the sleeping thermal
manikin was measured under different conditions. The supply air
temperature was in a range of 17°C to 27°C. Apart from the heat loss
of the sleeping thermal manikin, the velocity distributions and
temperature distributions were also measured in the experiments for
subsequent analysis.
Abstract: Circular tubes have been widely used as structural
members in engineering application. Therefore, its collapse behavior
has been studied for many decades, focusing on its energy absorption
characteristics. In order to predict the collapse behavior of members,
one could rely on the use of finite element codes or experiments.
These tools are helpful and high accuracy but costly and require
extensive running time. Therefore, an approximating model of tubes
collapse mechanism is an alternative for early step of design. This
paper is also aimed to develop a closed-form solution of thin-walled
circular tube subjected to bending. It has extended the Elchalakani et
al.-s model (Int. J. Mech. Sci.2002; 44:1117-1143) to include the
rate of energy dissipation of rolling hinge in the circumferential
direction. The 3-D geometrical collapse mechanism was analyzed by
adding the oblique hinge lines along the longitudinal tube within the
length of plastically deforming zone. The model was based on the
principal of energy rate conservation. Therefore, the rates of internal
energy dissipation were calculated for each hinge lines which are
defined in term of velocity field. Inextensional deformation and
perfect plastic material behavior was assumed in the derivation of
deformation energy rate. The analytical result was compared with
experimental result. The experiment was conducted with a number of
tubes having various D/t ratios. Good agreement between analytical
and experiment was achieved.
Abstract: Congestion control is one of the fundamental issues in computer networks. Without proper congestion control mechanisms there is the possibility of inefficient utilization of resources, ultimately leading to network collapse. Hence congestion control is an effort to adapt the performance of a network to changes in the traffic load without adversely affecting users perceived utilities. AIMD (Additive Increase Multiplicative Decrease) is the best algorithm among the set of liner algorithms because it reflects good efficiency as well as good fairness. Our control model is based on the assumption of the original AIMD algorithm; we show that both efficiency and fairness of AIMD can be improved. We call our approach is New AIMD. We present experimental results with TCP that match the expectation of our theoretical analysis.
Abstract: This study investigated climatic factors associated
with influenza cases in Southern Thailand. The main aim for use
regression analysis to investigate possible causual relationship of
climatic factors and variability between the border of the Andaman
Sea and the Gulf of Thailand. Southern Thailand had the highest
Influenza incidences among four regions (i.e. north, northeast, central
and southern Thailand). In this study, there were 14 climatic factors:
mean relative humidity, maximum relative humidity, minimum
relative humidity, rainfall, rainy days, daily maximum rainfall,
pressure, maximum wind speed, mean wind speed, sunshine duration,
mean temperature, maximum temperature, minimum temperature,
and temperature difference (i.e. maximum – minimum temperature).
Multiple stepwise regression technique was used to fit the statistical
model. The results indicated that the mean wind speed and the
minimum relative humidity were positively associated with the
number of influenza cases on the Andaman Sea side. The maximum
wind speed was positively associated with the number of influenza
cases on the Gulf of Thailand side.
Abstract: The product development process (PDP) in the
Technology group plays a very important role in the launch of any
product. While a manufacturing process encourages the use of certain
measures to reduce health, safety and environmental (HSE) risks on
the shop floor, the PDP concentrates on the use of Geometric
Dimensioning and Tolerancing (GD&T) to develop a flawless design.
Furthermore, PDP distributes and coordinates activities between
different departments such as marketing, purchasing, and
manufacturing. However, it is seldom realized that PDP makes a
significant contribution to developing a product that reduces HSE
risks by encouraging the Technology group to use effective GD&T.
The GD&T is a precise communication tool that uses a set of
symbols, rules, and definitions to mathematically define parts to be
manufactured. It is a quality assurance method widely used in the oil
and gas sector. Traditionally it is used to ensure the
interchangeability of a part without affecting its form, fit, and
function. Parts that do not meet these requirements are rejected
during quality audits.
This paper discusses how the Technology group integrates this
quality assurance tool into the PDP and how the tool plays a major
role in helping the HSE department in its goal towards eliminating
HSE incidents. The PDP involves a thorough risk assessment and
establishes a method to address those risks during the design stage.
An illustration shows how GD&T helped reduce safety risks by
ergonomically improving assembling operations. A brief discussion
explains how tolerances provided on a part help prevent finger injury.
This tool has equipped Technology to produce fixtures, which are
used daily in operations as well as manufacturing. By applying
GD&T to create good fits, HSE risks are mitigated for operating
personnel. Both customers and service providers benefit from
reduced safety risks.
Abstract: The hydrodynamic processes in bubbly liquid flowing
in tubes and nozzles are studied theoretically and numerically. The
principal regularities of non-stationary processes of boiling liquid
outflow are established under conditions of experiments when the
depressurization of a tube with high pressure inside occurs. The
steady-state solution of bubbly liquid flow in the nozzle of round
cross section with high pressure and temperature conditions inside
bubbles is studied accounting for phase transition and chemical
reactions.
Abstract: Recent research result has shown that two multidelay
feedback systems can synchronize each other under different
schemes, i.e. lag, projective-lag, anticipating, or projectiveanticipating
synchronization. There, the driving signal is significantly
complex due that it is constituted by multiple nonlinear transformations
of delayed state variable. In this paper, a secure communication
model is proposed based on synchronization of coupled multidelay
feedback systems, in which the plain signal is mixed with a complex
signal at the transmitter side and it is precisely retrieved at the receiver
side. The effectiveness of the proposed model is demonstrated and
verified in the specific example, where the message signal is masked
directly by the complex signal and security is examined under the
breaking method of power spectrum analysis.
Abstract: Today-s business has inevitably been set in the global supply chain management environment. International transportation has never played such an important role in the global supply chain network, because movement of shipments from one country to another tends to be more frequent than ever before. This paper studies international transportation problems experienced by an international transportation company. Because of the limited fleet capacity, the transportation company has to hire additional trucks from two countries in advance. However, customer-s shipment information is uncertain, and decisions have to be made before accurate information can be obtained. This paper proposes a stochastic mixed 0-1 programming model to solve the international transportation problems under uncertain demand. A series of experiments demonstrate the effectiveness of the proposed stochastic model.
Abstract: This paper makes a contribution to the on-going
debate on conceptualization and lexicalization of cutting and
breaking (C&B) verbs by discussing data from Telugu, a language of
India belonging to the Dravidian family. Five Telugu native speakers-
verbalizations of agentive actions depicted in 43 short video-clips
were analyzed. It was noted that verbalization of C&B events in
Telugu requires formal units such as simple lexical verbs, explicator
compound verbs, and other complex verb forms. The properties of
the objects involved, the kind of instruments used, and the manner of
action had differential influence on the lexicalization patterns.
Further, it was noted that all the complex verb forms encode 'result'
and 'cause' sub-events in that order. Due to the polysemy associated
with some of the verb forms, our data does not support the
straightforward bipartition of this semantic domain.
Abstract: Simulation and modeling computer programs are
concerned with construction of models for analyzing different
perspectives and possibilities in changing conditions environment.
The paper presents theoretical justification and evaluation of
qualitative e-learning development model in perspective of advancing
modern technologies. There have been analyzed principles of
qualitative e-learning in higher education, productivity of studying
process using modern technologies, different kind of methods and
future perspectives of e-learning in formal education. Theoretically
grounded and practically tested model of developing e-learning
methods using different technologies for different type of classroom,
which can be used in professor-s decision making process to choose
the most effective e-learning methods has been worked out.
Abstract: The localization of software products is essential for reaching the users of the international market. An important task for this is the translation of the user interface into local national languages. As graphical interfaces are usually optimized for the size of the texts in the original language, after the translation certain user controls (e.g. text labels and buttons in dialogs) may grow in such a manner that they slip above each other. This not only causes an unpleasant appearance but also makes the use of the program more difficult (or even impossible) which implies that the arrangement of the controls must be corrected subsequently. The correction should preserve the original structure of the interface (e.g. the relation of logically coherent controls), furthermore, it is important to keep the nicely proportioned design: the formation of large empty areas should be avoided. This paper describes an algorithm that automatically rearranges the controls of a graphical user interface based on the principles above. The algorithm has been implemented and integrated into a translation support system and reached results pleasant for the human eye in most test cases.
Abstract: This paper has as its main aim to analyse how
corporate web pages can become an essential tool in order to detect
strategic trends by firms or sectors, and even a primary source for
benchmarking. This technique has made it possible to identify the key
issues in the strategic management of the most excellent large Spanish
firms and also to describe trends in their long-range planning, a way of
working that can be generalised to any country or firm group. More
precisely, two objectives were sought. The first one consisted in showing
the way in which corporate websites make it possible to obtain direct
information about the strategic variables which can define firms. This
tool is dynamic (since web pages are constantly updated) as well as
direct and reliable, since the information comes from the firm itself, not
from comments of third parties (such as journalists, academicians,
consultants...). When this information is analysed for a group of firms,
one can observe their characteristics in terms of both managerial tasks
and business management. As for the second objective, the methodology
proposed served to describe the corporate profile of the large Spanish
enterprises included in the Ibex35 (the Ibex35 or Iberia Index is the
reference index in the Spanish Stock Exchange and gathers periodically
the 35 most outstanding Spanish firms). An attempt is therefore made to
define the long-range planning that would be characteristic of the largest
Spanish firms.
Abstract: In pressure vessels contain hydrogen, the role of
hydrogen will be important because of hydrogen cracking problem. It
is difficult to predict what is happened in metallurgical field spite of a
lot of studies have been searched. The main role in controlling the
mass diffusion as driving force is related to stress. In this study, finite
element analysis is implemented to estimate material-s behavior
associated with hydrogen embrittlement. For this purpose, one model
of a pressure vessel is introduced that it has definite boundary and
initial conditions. In fact, finite element is employed to solve the
sequentially coupled mass diffusion with stress near a crack front in a
pressure vessel. Modeling simulation intergrarnular fracture of AISI
4135 steel due to hydrogen is investigated. So, distribution of
hydrogen and stress are obtained and they indicate that their
maximum amounts occur near the crack front. This phenomenon is
happened exactly the region between elastic and plastic field.
Therefore, hydrogen is highly mobile and can diffuse through crystal
lattice so that this zone is potential to trap high volume of hydrogen.
Consequently, crack growth and fast fracture will be happened.
Abstract: Truly successful bloggers, navigating the public to know them, often use their blogs as a way to better communicate with customers. Integrating with marketing tools, storytelling can be regarded as one of the most effective ways that businesses can follow to gain competitive edge. Even though the literature on marketing contains much discussion of traditional vehicles, the issue of business blogs applying storytelling has, as yet, received little attention. In the exploration stage, this paper identifies four storytelling disciplines and then presents a road map to business blogging. This paper also provides a two-path framework for blog storytelling and initiates an issue for further study.
Abstract: The present paper is oriented to classification and application of agent technique in simulation of anticipatory systems, namely those that use simulation models for the aid of anticipation. The main ideas root in the fact that the best way for description of computer simulation models is the technique of describing the simulated system itself (and the translation into the computer code is provided as automatic), and that the anticipation itself is often nested.
Abstract: The effects of upflow liquid velocity (ULV) on
performance of expanded granular sludge bed (EGSB) system were
investigated. The EGSB reactor, made from galvanized steel pipe
0.10 m diameter and 5 m height, had been used to treat piggery
wastewater, after passing through acidification tank. It consisted of
39.3 l working volume in reaction zone and 122 l working volume in
sedimentation zone, at the upper part. The reactor was seeded with
anaerobically digested sludge and operated at the ULVs of 4, 8, 12
and 16 m/h, consecutively, corresponding to organic loading rates of
9.6 – 13.0 kg COD/ (m3.d). The average COD concentrations in the
influent were 9,601 – 13,050 mg/l. The COD removal was not
significantly different, i.e. 93.0% - 94.0%, except at ULV 12 m/h where
SS in the influent was exceptionally high so that VSS washout had
occurred, leading to low COD removal. The FCOD and VFA
concentrations in the effluent of all experiments were not much
different, indicating the same range of treatment performance. The
biogas production decreased at higher ULV and ULV of 4 m/h is
suggested as design criterion for EGSB system.
Abstract: The use of technology is increasingly adopted to
support flexible learning in Higher Education institutions. The
adoption of more sophisticated technologies offers a broad range of
facilities for communication and resource sharing, thereby creating a
flexible learning environment that facilitates and even encourages
students not to physically attend classes. However this emerging
trend seems to contradict class attendance requirements within
universities, inevitably leading to a dilemma between amending
traditional regulations and creating new policies for the higher
education institutions. This study presents an investigation into
student engagement in a technology enhanced/driven flexible
environment along with its relationship to attainment. We propose an
approach to modelling engagement from different perspectives in
terms of indicators and then consider what impact these indicators
have on student academic performance. We have carried out a case
study on the relation between attendance and attainment in a flexible
environment. Although our preliminary results show attendance is
quantitatively correlated with successful student development and
learning outcomes, our results also indicate there is a cohort that did
not follow such a pattern. Nevertheless the preliminary results could
provide an insight into pilot studies in the wider deployment of new
technology to support flexible learning.