Abstract: increased competition and increased costs of
designing made it important for the firms to identify the right
products and the right methods for manufacturing the products. Firms
should focus on customers and identify customer demands directly to
design the right products. Several management methods and
techniques that are currently available improve one or more functions
or processes in an industry and do not take the complete product life
cycle into consideration. On the other hand target costing is a method
/ philosophy that takes financial, manufacturing and customer aspects
into consideration during designing phase and helps firms in making
product design decisions to increase the profit / value of the
company. It uses various techniques to identify customer demands, to
decrease costs of manufacturing and finally to achieve strategic goals.
Target Costing forms an integral part of total product design /
redesign based on strategic plans.
Abstract: This paper presents a software quality support tool, a
Java source code evaluator and a code profiler based on
computational intelligence techniques. It is Java prototype software
developed by AI Group [1] from the Research Laboratories at
Universidad de Palermo: an Intelligent Java Analyzer (in Spanish:
Analizador Java Inteligente, AJI). It represents a new approach to
evaluate and identify inaccurate source code usage and transitively,
the software product itself.
The aim of this project is to provide the software development
industry with a new tool to increase software quality by extending
the value of source code metrics through computational intelligence.
Abstract: Fuel cells have become one of the major areas of
research in the academia and the industry. The goal of most fish
farmers is to maximize production and profits while holding labor
and management efforts to the minimum. Risk of fish kills, disease
outbreaks, poor water quality in most pond culture operations,
aeration offers the most immediate and practical solution to water
quality problems encountered at higher stocking and feeding rates.
Many units of aeration system are electrical units so using a
continuous, high reliability, affordable, and environmentally friendly
power sources is necessary. Aeration of water by using PEM fuel cell
power is not only a new application of the renewable energy, but
also, it provides an affordable method to promote biodiversity in
stagnant ponds and lakes. This paper presents a new design and
control of PEM fuel cell powered a diffused air aeration system for a
shrimp farm in Mersa Matruh in Egypt. Also Artificial intelligence
(AI) techniques control is used to control the fuel cell output power
by control input gases flow rate. Moreover the mathematical
modeling and simulation of PEM fuel cell is introduced. A
comparison study is applied between the performance of fuzzy logic
control (FLC) and neural network control (NNC). The results show
the effectiveness of NNC over FLC.
Abstract: Duplicated region detection is a technical method to
expose copy-paste forgeries on digital images. Copy-paste is one
of the common types of forgeries to clone portion of an image
in order to conceal or duplicate special object. In this type of
forgery detection, extracting robust block feature and also high
time complexity of matching step are two main open problems.
This paper concentrates on computational time and proposes a local
block matching algorithm based on block clustering to enhance time
complexity. Time complexity of the proposed algorithm is formulated
and effects of two parameter, block size and number of cluster, on
efficiency of this algorithm are considered. The experimental results
and mathematical analysis demonstrate this algorithm is more costeffective
than lexicographically algorithms in time complexity issue
when the image is complex.
Abstract: This paper reports the feasibility of the ARMA model
to describe a bursty video source transmitting over a AAL5 ATM link
(VBR traffic). The traffic represents the activity of the action movie
"Lethal Weapon 3" transmitted over the ATM network using the Fore
System AVA-200 ATM video codec with a peak rate of 100 Mbps
and a frame rate of 25. The model parameters were estimated for a
single video source and independently multiplexed video sources. It
was found that the model ARMA (2, 4) is well-suited for the real data
in terms of average rate traffic profile, probability density function,
autocorrelation function, burstiness measure, and the pole-zero
distribution of the filter model.
Abstract: Due to the excess of a vehicle operation through its life, some elements may face failure and deteriorate with time. This leads us to carry out maintenance, repair, tune up or full overhaul. After a certain period, the vehicle elements deteriorations increase with time which causes a very high increase of doing the maintenance operations and their costs. However, the logic decision at this point is to replace the current vehicle by a new one with minimum failure and maximum income. The importance of studying vehicle replacement problems come from the increase of stopping days due to many deteriorations in the vehicle parts. These deteriorations increase year after year causing an increase of operating costs and decrease the vehicle income. Vehicle replacement aims to determine the optimum time to keep, maintain, overhaul, renew and replace vehicles. This leads to an improvement in vehicle income, total operating costs, maintenance cost, fuel and oil costs, ton-kilometers, vehicle and engine performance, vehicle noise, vibration, and pollution. The aim of this paper is to find the optimum replacement policies of Kuwait Passenger Transport Company (KPTCP) fleet of busses. The objective of these policies is to maximize the busses pure profits. The dynamic programming (D.P.) technique is used to generate the busses optimal replacement policies
Abstract: The main thrust of this paper is to assess the level of disclosure in the annual reports of non-financial Greek firms and to empirically investigate the hypothesized impact of several firm characteristics on the extent of mandatory disclosure. A disclosure checklist consisting of 100 mandatory items was developed to assess the level of disclosure in the 2009 annual reports of 43 Greek companies listed at the Athens stock exchange. The association between the level of disclosure and some firm characteristics was examined using multiple linear regression analysis. The study reveals that Greek companies on general have responded adequately to the mandatory disclosure requirements of the regulatory bodies. The findings also indicate that firm size was significant positively associated with the level of disclosure. The remaining variables such as age, profitability, liquidity, and board composition were found to be insignificant in explaining the variation of mandatory disclosures. The outcome of this study is undoubtedly of great concern to the investment community at large to assist in evaluating the extent of mandatory disclosure by Greek firms and explaining the variation of disclosure in light of firm-specific characteristics.
Abstract: Non-profit organizations, especially religious-based
institutions, have long played a very important role in society.
Nevertheless, scandals such as inefficient management and the use of
unlawful fundraising activities have raised questions regarding the
governance and accountability of these organizations. As such, the
issues have attracted considerable research interest. However, there is
still limited research on accountability in religious based
organizations, especially in the context of Islamic religious
organizations. Hence, the purpose of this paper is to discuss the
issues of accounting and accountability in religious organizations,
specifically in Islamic religious establishments. The paper starts by
looking at the conventional meaning and concept of accountability.
This is followed by a discussion of the principles of accountability
within the Islamic framework. In so doing, the history of the role of
accounting within Muslim society and also the differences between
the Islamic and conventional view of accountability are reviewed.
Insights gained from previous research on accountability in faith
based organizations are also discussed
Abstract: Processing tabah bamboo shoot as fermented pickle is
one of the way to increase the shelf life of this bamboo shoot. The
advantage of this shoot is low concentration of hydro cyanic acid
(HCN) make it potential for functional food product. This study
aimed to determine the characteristic of tabah bamboo shoot pickle
such as total of lactic acid bacteria (LAB), pH, total acidity, and
hydro cyanic acid (HCN) content, and also find the LAB’s type
involved during fermentation, and organic acids’ profiles. The pickle
was made by natural fermentation with 6% salt concentration and
fermentation conducted for 13 days.
The result showed during the fermentation time, in the 4th day
LAB’s number was highest as much as 72 x 107 CFU/ml and the
lowest pH was 3.09. We also found decreasing in HCN from 37.8
ppm at the beginning to 20.52 ppm at the end of fermentation
process. The organic acids detected during the fermentation were
lactic acid with the highest concentration was 0.0546 g/100 g and
small amount of acetic acid. By using PCR method, the 18 of LABs
which had rod shape were detected as member of Lactobacillus spp.,
in which 17 strains detected as L. plantarum.
Abstract: Several recent studies have shown that the
transparency of financial reporting have a significant influence on investor-s decisions. Thus, regulation authorities and professional
organizations (IFAC) have emphasized the role of XBRL (eXtensible Business Reporting Language) and interactive data as a means of
promoting transparency and monitoring corporate reporting. In this
context, this paper has as objective the analysis of interactive reporting through XBRL and its use as a support in the process of
taking decisions in corporate governance, namely the potential of interactive reports in XBRL to increase the transparency and
monitoring process of corporate governance.
Abstract: The flow filed around a flatted-roof compound has
been investigated by means of 2D and 3D numerical simulations. A
constant wind velocity profile, based both on the maximum reference
wind speed in the building site (peak gust speed worked out for a 50-
year return period) and on the local roughness coefficient, has been
simulated in order to determine the wind-induced loads on top of the
roof. After determining the influence of the incoming wind directions
on the induced roof loads, a 2D analysis of the most severe load
condition has been performed, achieving a numerical quantification
of the expected wind-induced forces on the PV panels on top of the
roof.
Abstract: Professional development is the focus of this study. It
reports on questionnaire data that examined the perceived
effectiveness of the Train the Trainer model of technology
professional development for elementary teachers. Eighty-three
selected teachers called Information Technology Coaches received
four half-day and one after-school in-service sessions. Subsequently,
coaches shared the information and skills acquired during training
with colleagues. Results indicated that participants felt comfortable
as Information Technology Coaches and felt well prepared because
of their technological professional development. Overall, participants
perceived the Train the Trainer model to be effective. The outcomes
of this study suggest that the use of the Train the Trainer model, a
known professional development model, can be an integral and
interdependent component of the newer more comprehensive
learning community professional development model.
Abstract: In this investigation, the antibacterial effects of
ethanolic and 7:3 isopropyl –hexane mixture extracts of Zingiber
officinale were evaluated against three Gram positive bacteria, B.
cereus, S.epidermidis, S. aureus and three Gram negative bacteria, E.
coli, K.pneumonia and P.areuginosa. Utilizing paper disk diffusion
and well methods in-vitro, MIC and MBC were determined by
macrodilution. The results showed that ethanolic rhizome extract of
ginger had significantly active than Isopropyl –hexan extract. Further
work needs to be done in these extracts including fractionation to
isolate active constituents and subsequent pharmacological
evaluation.
Abstract: An attempt has been made to develop a
seminumerical model to study temperature variations in dermal
layers of human limbs. The model has been developed for two
dimensional steady state case. The human limb has been assumed to
have elliptical cross section. The dermal region has been divided
into three natural layers namely epidermis, dermis and subdermal
tissues. The model incorporates the effect of important physiological
parameters like blood mass flow rate, metabolic heat generation, and
thermal conductivity of the tissues. The outer surface of the limb is
exposed to the environment and it is assumed that heat loss takes
place at the outer surface by conduction, convection, radiation, and
evaporation. The temperature of inner core of the limb also varies at
the lower atmospheric temperature. Appropriate boundary conditions
have been framed based on the physical conditions of the problem.
Cubic splines approach has been employed along radial direction and
Fourier series along angular direction to obtain the solution. The
numerical results have been computed for different values of
eccentricity resembling with the elliptic cross section of the human
limbs. The numerical results have been used to obtain the
temperature profile and to study the relationships among the various
physiological parameters.
Abstract: This paper deals with an adaptive multiuser detector for direct sequence code division multiple-access (DS-CDMA) systems. A modified receiver, precombinig LMMSE is considered under time varying channel environment. Detector updating is performed with two criterions, mean square estimation (MSE) and MOE optimization technique. The adaptive implementation issues of these two schemes are quite different. MSE criterion updates the filter weights by minimizing error between data vector and adaptive vector. MOE criterion together with canonical representation of the detector results in a constrained optimization problem. Even though the canonical representation is very complicated under time varying channels, it is analyzed with assumption of average power profile of multipath replicas of user of interest. The performance of both schemes is studied for practical SNR conditions. Results show that for poor SNR, MSE precombining LMMSE is better than the blind precombining LMMSE but for greater SNR, MOE scheme outperforms with better result.
Abstract: In this article, models based on quantitative analysis,
physical geometry and regression analysis are established, by using
analytic hierarchy process analysis, fuzzy cluster analysis, fuzzy
photographic and data fitting. The reasons of various leaf shapes
among different species and the differences between the leaf shapes on
same tree have been solved by using software, such as Eviews, VB and
Matlab. We also successfully estimate the leaf mass of a tree and the
correlation with the tree profile.
Abstract: An iterative algorithm is proposed and tested in Cournot Game models, which is based on the convergence of sequential best responses and the utilization of a genetic algorithm for determining each player-s best response to a given strategy profile of its opponents. An extra outer loop is used, to address the problem of finite accuracy, which is inherent in genetic algorithms, since the set of feasible values in such an algorithm is finite. The algorithm is tested in five Cournot models, three of which have convergent best replies sequence, one with divergent sequential best replies and one with “local NE traps"[14], where classical local search algorithms fail to identify the Nash Equilibrium. After a series of simulations, we conclude that the algorithm proposed converges to the Nash Equilibrium, with any level of accuracy needed, in all but the case where the sequential best replies process diverges.
Abstract: With the advent of emerging personal computing paradigms such as ubiquitous and mobile computing, Web contents are becoming accessible from a wide range of mobile devices. Since these devices do not have the same rendering capabilities, Web contents need to be adapted for transparent access from a variety of client agents. Such content adaptation results in better rendering and faster delivery to the client device. Nevertheless, Web content adaptation sets new challenges for semantic markup. This paper presents an advanced components platform, called MorfeoSMC, enabling the development of mobility applications and services according to a channel model based on Services Oriented Architecture (SOA) principles. It then goes on to describe the potential for integration with the Semantic Web through a novel framework of external semantic annotation of mobile Web contents. The role of semantic annotation in this framework is to describe the contents of individual documents themselves, assuring the preservation of the semantics during the process of adapting content rendering, as well as to exploit these semantic annotations in a novel user profile-aware content adaptation process. Semantic Web content adaptation is a way of adding value to and facilitates repurposing of Web contents (enhanced browsing, Web Services location and access, etc).
Abstract: In this work we report on preliminary analysis of a novel optoelectronic gas sensor based on an optical fiber integrated with a tetrakis(4-sulfonatophenyl)porphyrin (TPPS) thin film. The sensitive materials are selectively deposited on the core region of a fiber tip by UV light induced deposition technique. A simple and cheap process which can be easily extended to different porphyrin derivatives. When the TPPS film on the fiber tip is exposed to acid and/or base vapors, dramatic changes occur in the aggregation structure of the dye molecules in the film, from J- to H-type, resulting in a profound modification of their corresponding reflectance spectra. From the achieved experimental results it is evident that the presence of intense and narrow band peaks in the reflected spectra could be monitored to detect hazardous vapors.
Abstract: This research seeks to investigate the frequency and
profitability of index arbitrage opportunities involving the SET50
futures, SET50 component stocks, and the ThaiDEX SET50 ETF
(ticker symbol: TDEX). In particular, the frequency and profit of
arbitrage are measured in the following three arbitrage tests: (1)
SET50 futures vs. ThaiDEX SET50 ETF, (2) SET50 futures vs.
SET50 component stocks, and (3) ThaiDEX SET50 ETF vs. SET50
component stocks are investigated. For tests (2) and (3), the problems
involve conic optimization and quadratic programming as subproblems.
This research is first to apply conic optimization and
quadratic programming techniques in the context of index arbitrage
and is first to investigate such index arbitrage in the Thai equity and
derivatives markets. Thus, the contribution of this study is twofold.
First, its results would help understand the contribution of the
derivatives securities to the efficiency of the Thai markets. Second,
the methodology employed in this study can be applied to other
geographical markets, with minor adjustments.