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: Diabetes mellitus (DM) is frequently characterized by
autonomic nervous dysfunction. Analysis of heart rate variability
(HRV) has become a popular noninvasive tool for assessing the
activities of autonomic nervous system (ANS). In this paper, changes
in ANS activity are quantified by means of frequency and time
domain analysis of R-R interval variability. Electrocardiograms
(ECG) of 16 patients suffering from DM and of 16 healthy volunteers
were recorded. Frequency domain analysis of extracted normal to
normal interval (NN interval) data indicates significant difference in
very low frequency (VLF) power, low frequency (LF) power and
high frequency (HF) power, between the DM patients and control
group. Time domain measures, standard deviation of NN interval
(SDNN), root mean square of successive NN interval differences
(RMSSD), successive NN intervals differing more than 50 ms (NN50
Count), percentage value of NN50 count (pNN50), HRV triangular
index and triangular interpolation of NN intervals (TINN) also show
significant difference between the DM patients and control group.
Abstract: 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.
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: The aged are faced with increasing risk for falls. The
aged have the easily fragile bones than others. When falls have
occurred, it is important to detect this emergency state because such
events often lead to more serious illness or even death. A
implementation of PDA system, for detection of emergency situation,
was developed using 3-axis accelerometer in this paper as follows.
The signals were acquired from the 3-axis accelerometer, and then
transmitted to the PDA through Bluetooth module. This system can
classify the human activity, and also detect the emergency state like
falls. When the fall occurs, the system generates the alarm on the
PDA. If a subject does not respond to the alarm, the system determines
whether the current situation is an emergency state or not, and then
sends some information to the emergency center in the case of urgent
situation. Three different studies were conducted on 12 experimental
subjects, with results indicating a good accuracy. The first study was
performed to detect the posture change of human daily activity. The
second study was performed to detect the correct direction of fall. The
third study was conducted to check the classification of the daily
physical activity. Each test was lasted at least 1 min. in third study.
The output of acceleration signal was compared and evaluated by
changing a various posture after attaching a 3-axis accelerometer
module on the chest. The newly developed system has some important
features such as portability, convenience and low cost. One of the
main advantages of this system is that it is available at home
healthcare environment. Another important feature lies in low cost to
manufacture device. The implemented system can detect the fall
accurately, so will be widely used in emergency situation.
Abstract: Forty-five dairy cows were used to compare the
enzyme activity of alkaline phosphatase (ALP), lactate
dehydrogenase (LDH), α -amylase in the cervical mucus of cows
during spontaneous and induced estrus using progestagen or PGF2 α
and to determine whether these enzymes affect the fertility in cows
with induced estrus, at the time of Al. The animals were assigned to 3
groups (no treatment, a Crestar® for 12 days, a double im injection of
PGF2 α). The cows were artificially inseminated (AI). Cervical
mucus samples were collected from all cows 3 to 5 min before the
AI. The results are summarized as follows: ALP and α -amylase
activity for spontaneous estrus were similar to those for induced
estrus (P>0.05) . LDH activity levels during spontaneous and PGF2 α
induced estrus was significantly lower (P < 0.001) than that in
progestagene induced estrus groups. While no difference was found
between the first and the third groups. Our result showed a significant
difference in LDH activity levels between cows conceived with 2 or
more AI and those conceived with 1 AI. The result of this study
showed that the enzyme activity in cervical mucus is helpful for
detection of ovulation and time of AI.
Abstract: This research work takes a different approach in
the discussion of urban form impacts on transport planning and
auto dependency. Concentrated density represented by effective
density explains auto dependency better than the conventional
density and it is proved to be a realistic density representative for
the urban transportation analysis. Model analysis reveals that
effective density is influenced by the shopping accessibility
index as well as job density factor. It is also combined with the
job access variable to classify four levels of Transport Activity
Centers (TACs) in Okinawa, Japan. Trip attraction capacity and
levels of the newly classified TACs was found agreeable with the
amount of daily trips attracted to each center. The trip attraction
data set was drawn from a 2007 Okinawa personal trip survey.
This research suggests a planning methodology which guides
logical transport supply routes and concentrated local
development schemes.
Abstract: This paper presents a low cost design of heart beat monitoring device using reflectance mode PhotoPlethysmography (PPG). PPG is known for its simple construction, ease of use and cost effectiveness and can provide information about the changes in cardiac activity as well as aid in earlier non-invasive diagnostics. The proposed device is divided into three phases. First is the detection of pulses through the fingertip. The signal is then passed to the signal processing unit for the purpose of amplification, filtering and digitizing. Finally the heart rate is calculated and displayed on the computer using parallel port interface. The paper is concluded with prototyping of the device followed by verification procedure of the heartbeat signal obtained in laboratory setting.
Abstract: D-erythro-cyclohexylserine (D
chiral unnatural β-hydroxy amino acid expected for the synthesis of drug for AIDS treatment. To develop a continuous bioconversion
system with whole cell biocatalyst of D-threonine aldolase (D genes for the D-erythro-CHS production, D-threonine aldolase gene
was amplified from Ensifer arboris 100383 by direct PCR amplication using two degenerated oligonucleotide primers designed based on
genomic sequence of Shinorhizobium meliloti
Sequence analysis of the cloned DNA fragment revealed one
open-reading frame of 1059 bp and 386 amino acids. This putative
D-TA gene was cloned into NdeI and EcoRI (pEnsi
His-tag sequence or BamHI (pEnsi-DTA[2])
sequence of the pET21(a) vector. The expression level of the cloned gene was extremely overexpressed by E. coli BL21(DE3) transformed with pEnsi-DTA[1] compared to E. coli BL21(DE3) transformed with
pEnsi-DTA[2]. When the cells expressing the wild
used for D-TA enzyme activity, 12 mM glycine was successfully
detected in HPLC analysis. Moreover, the whole cells harbouring the
recombinant D-TA was able to synthesize D-erythro
of 0.6 mg/ml in a batch reaction.
Abstract: To identify an endothelial cell-specific promoter suitable for vascular-specific targeting, we tested five promoters in vitro--Tie2SE, Tie2LE, ICAM2, Flt-1 and vWF--for promoter activity and specificity in endothelial cells, smooth muscle cells and non-vascular resident cells as well as tissues. These promoters, except for vWF, exhibited good endothelial activity and specificity in vitro. In a syngenic heart transplantation model, the ICAM2 promoter was variably functional in coronary endothelial cells of donor hearts. Thus, the ICAM2, Flt-1, Tie2SE and Tie2LE promoters hold promise for endothelial-specific targeting, but in vitro expression may not predict in vivo expression.
Abstract: Concerns about low levels of children-s physical activity and motor skill development, prompted the Ministry of Education to trial a physical activity pilot project (PAPP) in 16 New Zealand primary schools. The project comprised professional development and training in physical education for lead teachers and introduced four physical activity coordinators to liaise with and increase physical activity opportunities in the pilot schools. A survey of generalist teachers (128 baseline, 155 post-intervention) from these schools looked at timetabled physical activity sessions and issues related to teaching physical education. The authors calculated means and standard deviations of data relating to timetabled PE sessions and used a one-way analysis of variance to determine significant differences. Results indicated time devoted to physical activity related subjects significantly increased over the course of the intervention. Teacher-s reported improved confidence and competence, which resulted in an improvement in quality physical education delivered more often.
Abstract: Seaweed farming is emerging as a viable alternative
activity in the Indonesian fisheries sector. This paper aims to
investigate people-s perceptions of seaweed farming, to analyze its
social and economic impacts and to identify the problems and
obstacles hindering its continued development. Structured and
semi-structured questionnaires were prepared to obtain qualitative
data, and interviews were conducted with fishermen who also plant
seaweed. The findings showed that fishermen in the Laikang Bay were
enthusiastic about cultivating seaweeds and that seaweed plays a major
role in supporting the household economy of fishermen. However,
current seaweed drying technologies cannot support increased
seaweed production on a farm or plot, especially in the rainy season.
Additionally, variable monsoon seasons and long marketing channels
are still major constraints on the development of the industry. Finally,
capture fisheries, the primary economic livelihood of fishermen of
older generations, is being slowly replaced by seaweed farming.
Abstract: Ventricular fibrillation is a very important health
problem as is the cause of most of the sudden deaths in the world.
Waves of electrical activity are sent by the SA node, propagate
through the cardiac tissue and activate the mechanisms of cell
contraction, and therefore are responsible to pump blood to the body
harmonically. A spiral wave is an abnormal auto sustainable wave
that is responsible of certain types of arrhythmias. When these waves
break up, give rise to the fibrillation regime, in which there is a
complete loss in the coordination of the contraction of the heart
muscle. Interaction of spiral waves and obstacles is also of great
importance as it is believed that the attachment of a spiral wave to an
obstacle can provide with a transition of two different arrhythmias.
An obstacle can be partially excitable or non excitable. In this talk,
we present a numerical study of the interaction of meandering spiral
waves with partially and non excitable obstacles and focus on the
problem where the obstacle plays a fundamental role in the switch
between different spiral regimes, which represent different
arrhythmic regimes. Particularly, we study the phenomenon of
destabilization of spiral waves due to the presence of obstacles, a
phenomenon not completely understood (This work will appear as a
Chapter in a Book named Cardiac Arrhytmias by INTECH under the
name "Spiral Waves, Obstacles and Cardiac Arrhythmias", ISBN
979-953-307-050-5.).
Abstract: The heuristic decision rules used for project
scheduling will vary depending upon the project-s size, complexity,
duration, personnel, and owner requirements. The concept of project
complexity has received little detailed attention. The need to
differentiate between easy and hard problem instances and the
interest in isolating the fundamental factors that determine the
computing effort required by these procedures inspired a number of
researchers to develop various complexity measures.
In this study, the most common measures of project complexity are
presented. A new measure of project complexity is developed. The
main privilege of the proposed measure is that, it considers size,
shape and logic characteristics, time characteristics, resource
demands and availability characteristics as well as number of critical
activities and critical paths. The degree of sensitivity of the proposed
measure for complexity of project networks has been tested and
evaluated against the other measures of complexity of the considered
fifty project networks under consideration in the current study. The
developed measure showed more sensitivity to the changes in the
network data and gives accurate quantified results when comparing
the complexities of networks.
Abstract: Apart from geometry, functionality is one of the most
significant hallmarks of a product. The functionality of a product can
be considered as the fundamental justification for a product
existence. Therefore a functional analysis including a complete and
reliable descriptor has a high potential to improve product
development process in various fields especially in knowledge-based
design. One of the important applications of the functional analysis
and indexing is in retrieval and design reuse concept. More than 75%
of design activity for a new product development contains reusing
earlier and existing design know-how. Thus, analysis and
categorization of product functions concluded by functional
indexing, influences directly in design optimization. This paper
elucidates and evaluates major classes for functional analysis by
discussing their major methods. Moreover it is finalized by
presenting a noble hybrid approach for functional analysis.
Abstract: Traditionally, Yemini Sidr honey has been reported to
cure liver problems, stomach ulcers, and respiratory disorders. In this
experiment, we evaluated Yemeni Sidr honey for its ability to protect
inflammations caused by acetic acid and formalin -induced writhing,
carrageenan and histamine-induced paw oedema in experimental rat
model. Hyperpyrexia, membrane stabilizing activity, and
phytochemical screening of the honey was also examined. Yemini
Sidr Honey at (100, 200 and 500 mg/kg) exhibited a concentration
dependant inhibition of acetic acid induced and formalin induced
writhing, paw oedema induced by carrageenan & histamine, and
hyperpyrexia induced by brewer's yeast, it also inhibited membrane
stabilizing activity. Phytochemical screenings of the honey reveal the
presence of flavonoids, steroid, alkaloids, saponins and tannins. This
study suggested that Yemeni Sidr honey possess very strong antiinflammatory,
analgesic and antipyretic effects and these effects
would be a result of the phytochemicals present.
Abstract: Leonotisleonurus a shrub indigenous to Southern
Africa is widely used in traditional medicine to treat a variety of
conditions ranging from skin diseases and cough to epileptic fits and
‘heart problems’. Studies on the aqueous extract of the leaves have
indicated cycloxegenase enzyme inhibitory activity and an
antihypertensive effect.
Five methanol leaf extract fractions (MLEa - MLEe) of L.
leonurus were tested on anaesthetized normotensive male Wistar rats
(AWR) and isolated perfused working rat hearts (IWH). Fraction
MLEc (0.01mg/kg – 0.05mg/kg) induced significant increases in BP
and HR in AWR and positive chronotropic and inotropic effects in
IWH (1.0mg/ml – 5.0mg/ml). Pre-administration of atenolol
(2.0mg/kg) and prazosin (60μg/kg) significantly inhibited MLEc
effect on HR and MAP respectively in vivo, while atenolol
(7.0mg/ml) pre-perfusion significantly inhibited MLEc effect in vitro.
The hypertensive effect of MLEc is probably via β1agonism.
Results also indicate the presence of multiple cardioactive
compounds in L. leonurus.
Abstract: The study of the variability of the postural strategies
in low back pain patients, as a criterion in evaluation of the
adaptability of this system to the environmental demands is the
purpose of this study. A cross-sectional case-control study was
performed on 21 recurrent non-specific low back pain patients and 21
healthy volunteers. The electromyography activity of Deltoid,
External Oblique (EO), Transverse Abdominis/Internal Oblique
(TrA/IO) and Erector Spine (ES) muscles of each person was
recorded in 75 rapid arm flexion with maximum acceleration.
Standard deviation of trunk muscles onset relative to deltoid muscle
onset were statistically analyzed by MANOVA . The results show
that chronic low back pain patients exhibit less variability in their
anticipatory postural adjustments (APAs) in comparison with the
control group. There is a decrease in variability of postural control
system of recurrent non-specific low back pain patients that can
result in the persistence of pain and chronicity by decreasing the
adaptability to environmental demands.
Abstract: This paper presents the visual control flow support of Visual Modeling and Transformation System (VMTS), which facilitates composing complex model transformations out of simple transformation steps and executing them. The VMTS Visual Control Flow Language (VCFL) uses stereotyped activity diagrams to specify control flow structures and OCL constraints to choose between different control flow branches. This work discusses the termination properties of VCFL and provides an algorithm to support the termination analysis of VCFL transformations.
Abstract: This paper shows that the economy of any country
can be presented as three different shells such as: economic shell of a
big, a medium and a small business. The new concepts were
introduced such as: volume of an economic shell, coefficient of
shell-s expansion (compression) etc. These shells can expansion or
compress under action by internal or external powers and when shell
expansions - it means the rising of a business activity and
compression shows us that economy goes on recession. This process
of an expansion or a compression can develop in the various ways
like linear, logarithm or any other mathematical laws.