A Comparative Analysis of Activity-Based Costing and Traditional Costing

Activity-Based Costing (ABC) which has become an important aspect of manufacturing/service organizations can be defined as a methodology that measures the cost and performance of activities, resources and cost objects. It can be considered as an alternative paradigm to traditional cost-based accounting systems. The objective of this paper is to illustrate an application of ABC method and to compare the results of ABC with traditional costing methods. The results of the application highlight the weak points of traditional costing methods and an S-Curve obtained is used to identify the undercosted and overcosted products of the firm.

Improving Cache Memory Utilization

In this paper, an efficient technique is proposed to manage the cache memory. The proposed technique introduces some modifications on the well-known set associative mapping technique. This modification requires a little alteration in the structure of the cache memory and on the way by which it can be referenced. The proposed alteration leads to increase the set size virtually and consequently to improve the performance and the utilization of the cache memory. The current mapping techniques have accomplished good results. In fact, there are still different cases in which cache memory lines are left empty and not used, whereas two or more processes overwrite the lines of each other, instead of using those empty lines. The proposed algorithm aims at finding an efficient way to deal with such problem.

Traffic Flow on Road Junctions

The paper deals with a mathematical model for fluid dynamic flows on road networks which is based on conservation laws. This nonlinear framework is based on the conservation of cars. We focus on traffic circle, which is a finite number of roads that meet at some junctions. The traffic circle with junctions having either one incoming and two outgoing or two incoming and one outgoing roads. We describe the numerical schemes with the particular boundary conditions used to produce approximated solutions of the problem.

Impact of Viscous and Heat Relaxation Loss on the Critical Temperature Gradients of Thermoacoustic Stacks

A stack with a small critical temperature gradient is desirable for a standing wave thermoacoustic engine to obtain a low onset temperature difference (the minimum temperature difference to start engine-s self-oscillation). The viscous and heat relaxation loss in the stack determines the critical temperature gradient. In this work, a dimensionless critical temperature gradient factor is obtained based on the linear thermoacoustic theory. It is indicated that the impedance determines the proportion between the viscous loss, heat relaxation losses and the power production from the heat energy. It reveals the effects of the channel dimensions, geometrical configuration and the local acoustic impedance on the critical temperature gradient in stacks. The numerical analysis shows that there exists a possible optimum combination of these parameters which leads to the lowest critical temperature gradient. Furthermore, several different geometries have been tested and compared numerically.

The Adsorption of Lead from Aqueous Solutions Using Coal Fly Ash : Effect of Crystallinity

Coal fly ash (CFA) generated by coal-based thermal power plants is mainly composed of some oxides having high crystallinity, like quartz and mullite. In this study, the effect of CFA crystallinity toward lead adsorption capacity was investigated. To get solid with various crystallinity, the solution of sodium hydroxide (NaOH) of 1-7 M was used to treat CFA at various temperature and reflux time. Furthermore, to evaluate the effect of NaOH-treated CFA with respect to adsorption capacity, the treated CFA were examine as adsorbent for removing lead in the solution. The result shows that using NaOH to treat CFA causes crystallinity of quartz and mullite decrease. At higher NaOH concentration (>3M), in addition the damage of quartz and mullite crystallinity is followed by crystal formation called hydroxysodalite. The lower crystalllinity, the higher adsorption capacity.

Removal of Pb (II) from Aqueous Solutions using Fuller's Earth

Fuller’s earth is a fine-grained, naturally occurring substance that has a substantial ability to adsorb impurities. In the present study Fuller’s earth has been characterized and used for the removal of Pb(II) from aqueous solution. The effect of various physicochemical parameters such as pH, adsorbent dosage and shaking time on adsorption were studied. The result of the equilibrium studies showed that the solution pH was the key factor affecting the adsorption. The optimum pH for adsorption was 5. Kinetics data for the adsorption of Pb(II) was best described by pseudo-second order model. The effective diffusion co-efficient for Pb(II) adsorption was of the order of 10-8 m2/s. The adsorption data for metal adsorption can be well described by Langmuir adsorption isotherm. The maximum uptake of metal was 103.3 mg/g of adsorbent. Mass transfer analysis was also carried out for the adsorption process. The values of mass transfer coefficients obtained from the study indicate that the velocity of the adsorbate transport from bulk to the solid phase was quite fast. The mean sorption energy calculated from Dubinin-Radushkevich isotherm indicated that the metal adsorption process was chemical in nature. 

Re-Design of Load Shedding Schemes of the Kosovo Power System

This paper discusses aspects of re-design of loadshedding schemes with respect to actual developments in the Kosovo power system. Load-shedding is a type of emergency control that is designed to ensure system stability by reducing power system load to match the power generation supply. This paper presents a new adaptive load-shedding scheme that provides emergency protection against excess frequency decline, in cases when the Kosovo power system might be disconnected from the regional transmission network. The proposed load-shedding scheme uses the local frequency rate information to adapt the load-shedding pattern to suit the size and location of the occurring disturbance. The proposed scheme is tested in a software simulation on a large scale PSS/E model which represents nine power system areas of Southeast Europe including the Kosovo power system.

Real Time Approach for Data Placement in Wireless Sensor Networks

The issue of real-time and reliable report delivery is extremely important for taking effective decision in a real world mission critical Wireless Sensor Network (WSN) based application. The sensor data behaves differently in many ways from the data in traditional databases. WSNs need a mechanism to register, process queries, and disseminate data. In this paper we propose an architectural framework for data placement and management. We propose a reliable and real time approach for data placement and achieving data integrity using self organized sensor clusters. Instead of storing information in individual cluster heads as suggested in some protocols, in our architecture we suggest storing of information of all clusters within a cell in the corresponding base station. For data dissemination and action in the wireless sensor network we propose to use Action and Relay Stations (ARS). To reduce average energy dissipation of sensor nodes, the data is sent to the nearest ARS rather than base station. We have designed our architecture in such a way so as to achieve greater energy savings, enhanced availability and reliability.

Structural Analysis of Warehouse Rack Construction for Heavy Loads

In this study rack systems that are structural storage units of warehouses have been analyzed as structural with Finite Element Method (FEA). Each cell of discussed rack system storages pallets which have from 800 kg to 1000 kg weights and 0.80x1.15x1.50 m dimensions. Under this load, total deformations and equivalent stresses of structural elements and principal stresses, tensile stresses and shear stresses of connection elements have been analyzed. The results of analyses have been evaluated according to resistance limits of structural and connection elements. Obtained results have been presented as visual and magnitude.

Speaker Identification by Joint Statistical Characterization in the Log Gabor Wavelet Domain

Real world Speaker Identification (SI) application differs from ideal or laboratory conditions causing perturbations that leads to a mismatch between the training and testing environment and degrade the performance drastically. Many strategies have been adopted to cope with acoustical degradation; wavelet based Bayesian marginal model is one of them. But Bayesian marginal models cannot model the inter-scale statistical dependencies of different wavelet scales. Simple nonlinear estimators for wavelet based denoising assume that the wavelet coefficients in different scales are independent in nature. However wavelet coefficients have significant inter-scale dependency. This paper enhances this inter-scale dependency property by a Circularly Symmetric Probability Density Function (CS-PDF) related to the family of Spherically Invariant Random Processes (SIRPs) in Log Gabor Wavelet (LGW) domain and corresponding joint shrinkage estimator is derived by Maximum a Posteriori (MAP) estimator. A framework is proposed based on these to denoise speech signal for automatic speaker identification problems. The robustness of the proposed framework is tested for Text Independent Speaker Identification application on 100 speakers of POLYCOST and 100 speakers of YOHO speech database in three different noise environments. Experimental results show that the proposed estimator yields a higher improvement in identification accuracy compared to other estimators on popular Gaussian Mixture Model (GMM) based speaker model and Mel-Frequency Cepstral Coefficient (MFCC) features.

Application of Staining Intensity Correlation Analysis to Visualize Protein Colocalizationat a Cellular Level

Mutations of the telomeric copy of the survival motor neuron 1 (SMN1) gene cause spinal muscular atrophy. A deletion of the Eef1a2 gene leads to lower motor neuron degeneration in wasted mice. Indirect evidences have been shown that the eEF1A protein family may interact with SMN, and our previous study showed that abnormalities of neuromuscular junctions in wasted mice were similar to those of Smn mutant mice. To determine potential colocalization between SMN and tissue-specific translation elongation factor 1A2 (eEF1A2), an immunochemical analysis of HeLa cells transfected with the plasmid pcDNA3.1(+)C-hEEF1A2- myc and a new quantitative test of colocalization by intensity correlation analysis (ICA) was used to explore the association of SMN and eEF1A2. Here the results showed that eEF1A2 redistributed from the cytoplasm to the nucleus in response to serum and epidermal growth factor. In the cytoplasm, compelling evidence showed that staining for myc-tagged eEF1A2 varied in synchrony with that for SMN, consistent with the formation of a SMN-eEF1A2 complex in the cytoplasm of HeLa cells. These findings suggest that eEF1A2 may colocalize with SMN in the cytoplasm and may be a component of the SMN complex. However, the limitation of the ICA method is an inability to resolve colocalization in components of small organelles such as the nucleus.

An Energy Integration Approach on UHDE Ammonia Process

In this paper, the energy performance of a selected UHDE Ammonia plant is optimized by conducting heat integration through waste heat recovery and the synthesis of a heat exchange network (HEN). Minimum hot and cold utility requirements were estimated through IChemE spreadsheet. Supporting simulation was carried out using HYSYS software. The results showed that there is no need for heating utility while the required cold utility was found to be around 268,714 kW. Hence a threshold pinch case was faced. Then, the hot and cold streams were matched appropriately. Also, waste heat recovered resulted with savings in HP and LP steams of approximately 51.0% and 99.6%, respectively. An economic analysis on proposed HEN showed very attractive overall payback period not exceeding 3 years. In general, a net saving approaching 35% was achieved in implementing heat optimization of current studied UHDE Ammonia process.

Optimum Design of Trusses by Cuckoo Search

Optimal design of structure has a main role in reduction of material usage which leads to deduction in the final cost of construction projects. Evolutionary approaches are found to be more successful techniques for solving size and shape structural optimization problem since it uses a stochastic random search instead of a gradient search. By reviewing the recent literature works the problem found was the optimization of weight. A new meta-heuristic algorithm called as Cuckoo Search (CS) Algorithm has used for the optimization of the total weight of the truss structures. This paper has used set of 10 bars and 25 bars trusses for the testing purpose. The main objective of this work is to reduce the number of iterations, weight and the total time consumption. In order to demonstrate the effectiveness of the present method, minimum weight design of truss structures is performed and the results of the CS are compared with other algorithms.

Neutral to Earth Voltage Analysis in Harmonic Polluted Distribution Networks with Multi- Grounded Neutrals

A multiphase harmonic load flow algorithm is developed based on backward/forward sweep to examine the effects of various factors on the neutral to earth voltage (NEV), including unsymmetrical system configuration, load unbalance and harmonic injection. The proposed algorithm composes fundamental frequency and harmonic frequencies power flows. The algorithm and the associated models are tested on IEEE 13 bus system. The magnitude of NEV is investigated under various conditions of the number of grounding rods per feeder lengths, the grounding rods resistance and the grounding resistance of the in feeding source. Additionally, the harmonic injection of nonlinear loads has been considered and its influences on NEV under different conditions are shown.

Parametric Analysis on Hydrogen Production using Mixtures of Pure Cellulosic and Calcium Oxide

As the fossil fuels kept on depleting, intense research in developing hydrogen (H2) as the alternative fuel has been done to cater our tremendous demand for fuel. The potential of H2 as the ultimate clean fuel differs with the fossil fuel that releases significant amounts of carbon dioxide (CO2) into the surrounding and leads to the global warming. The experimental work was carried out to study the production of H2 from palm kernel shell steam gasification at different variables such as heating rate, steam to biomass ratio and adsorbent to biomass ratio. Maximum H2 composition which is 61% (volume basis) was obtained at heating rate of 100oCmin-1, steam/biomass of 2:1 ratio, and adsorbent/biomass of 1:1 ratio. The commercial adsorbent had been modified by utilizing the alcoholwater mixture. Characteristics of both adsorbents were investigated and it is concluded that flowability and floodability of modified CaO is significantly improved.

Use of Time-Depend Effects for Mixing and Separation of the Two-Phase Flows

The paper shows some ability to manage two-phase flows arising from the use of unsteady effects. In one case, we consider the condition of fragmentation of the interface between the two components leads to the intensification of mixing. The problem is solved when the temporal and linear scale are small for the appearance of the developed mixing layer. Showing that exist such conditions for unsteady flow velocity at the surface of the channel, which will lead to the creation and fragmentation of vortices at Re numbers of order unity. Also showing that the Re is not a criterion of similarity for this type of flows, but we can introduce a criterion that depends on both the Re, and the frequency splitting of the vortices. It turned out that feature of this situation is that streamlines behave stable, and if we analyze the behavior of the interface between the components it satisfies all the properties of unstable flows. The other problem we consider the behavior of solid impurities in the extensive system of channels. Simulated unsteady periodic flow modeled breaths. Consider the behavior of the particles along the trajectories. It is shown that, depending on the mass and diameter of the particles, they can be collected in a caustic on the channel walls, stop in a certain place or fly back. Of interest is the distribution of particle velocity in frequency. It turned out that by choosing a behavior of the velocity field of the carrier gas can affect the trajectory of individual particles including force them to fly back.

Solving Partially Monotone Problems with Neural Networks

In many applications, it is a priori known that the target function should satisfy certain constraints imposed by, for example, economic theory or a human-decision maker. Here we consider partially monotone problems, where the target variable depends monotonically on some of the predictor variables but not all. We propose an approach to build partially monotone models based on the convolution of monotone neural networks and kernel functions. The results from simulations and a real case study on house pricing show that our approach has significantly better performance than partially monotone linear models. Furthermore, the incorporation of partial monotonicity constraints not only leads to models that are in accordance with the decision maker's expertise, but also reduces considerably the model variance in comparison to standard neural networks with weight decay.

Modelling Indoor Air Carbon Dioxide (CO2)Concentration using Neural Network

The use of neural networks is popular in various building applications such as prediction of heating load, ventilation rate and indoor temperature. Significant is, that only few papers deal with indoor carbon dioxide (CO2) prediction which is a very good indicator of indoor air quality (IAQ). In this study, a data-driven modelling method based on multilayer perceptron network for indoor air carbon dioxide in an apartment building is developed. Temperature and humidity measurements are used as input variables to the network. Motivation for this study derives from the following issues. First, measuring carbon dioxide is expensive and sensors power consumptions is high and secondly, this leads to short operating times of battery-powered sensors. The results show that predicting CO2 concentration based on relative humidity and temperature measurements, is difficult. Therefore, more additional information is needed.

Application of Vortex Tubes for Extracting Sediments Using SHARC Software - A Case Study of the Western Canal in the Dez Diversion Weir

Sediment loads transfer in hydraulic installations and their consequences for the O&M of modern canal systems is emerging as one of the most important considerations in hydraulic engineering projects apriticularly those which are inteded to feed the irrigation and draiange schemes of large command areas such as the Dez and Mogahn in Iran.. The aim of this paper is to investigate the applicability of the vortex tube as a viable means of extracting sediment loads entering the canal systems in general and the water inatke structures in particulars. The Western conveyance canal of the Dez Diversion weir which feeds the Karkheh Flood Plain in Sothwestern Dezful has been used as the case study using the data from the Dastmashan Hydrometric Station. The SHARC software has been used as an analytical framework to interprete the data. Results show that given the grain size D50 and the canal turbulence the adaption length from the beginning of the canal and after the diversion dam is estimated at 477 m, a point which is suitable for laying the vortex tube.

Bullies and Their Mothers: Who Influence Whom?

Even though most researchers would agree that in symbiotic relationships, like the one between parent and child, influences become reciprocal over time, empirical evidence supporting this claim is limited. The aim of the current study was to develop and test a model describing the reciprocal influence between characteristics of the parent-child relationship, such as closeness and conflict, and the child-s bullying and victimization experiences at school. The study used data from the longitudinal Study of Early Child-Care, conducted by the National Institute of Child Health and Human Development. The participants were dyads of early adolescents (5th and 6th graders during the two data collection waves) and their mothers (N=1364). Supporting our hypothesis, the findings suggested a reciprocal association between bullying and positive parenting, although this association was only significant for boys. Victimization and positive parenting were not significantly interrelated.