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: An experiment of vented gas explosions involving two
different cylinder vessel volumes (0.2 and 0.0065 m3) was reported,
with equivalence ratio (Φ) ranged from 0.3 to 1.6. Both vessels were
closed at the rear end and fitted at the other side with a circular
orifice plate that gives a constant vent coefficient (K =Av/V2/3) of
16.4. It was shown that end ignition gives higher overpressures than
central ignition, even though most of the published work on venting
uses central ignition. For propane and ethylene, it is found that rich
mixtures gave the highest overpressures and these mixtures are not
considered in current vent design guidance; which the guideline is
based on mixtures giving the maximum flame temperature. A strong
influence of the vessel volume at constant K was found for methane,
propane, ethylene and hydrogen-air explosions. It can be concluded
that self- acceleration of the flame, which is dependent on the
distance of a flame from the ignition and the ‘suction’ at the vent
opening are significant factors affecting the vent flow during
explosion development in vented gas explosion. This additional
volume influence on vented explosions is not taken into account in
the current vent design guidance.
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: In recent years, the underground water sources in
southern Taiwan have become salinized because of saltwater
intrusions. This study explores the adsorption characteristics of
activated carbon on salinizing inorganic salts using isothermal
adsorption experiments and provides a model analysis. The
temperature range for the isothermal adsorption experiments ranged
between 5 to 45 ℃, and the amount adsorbed varied between 28.21 to
33.87 mg/g. All experimental data of adsorption can be fitted to both
the Langmuir and the Freundlich models. The thermodynamic
parameters for per chlorate onto granular activated carbon were
calculated as -0.99 to -1.11 kcal/mol for DG°, -0.6 kcal/mol for DH°,
and 1.21 to 1.84 kcal/mol for DS°. This shows that the adsorption
process of granular activated carbon is spontaneously exothermic. The
observation of adsorption behaviors under low ionic strength, low pH
values, and low temperatures is beneficial to the adsorption removal of
perchlorate with granular activated carbon.
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: Nuts are part of a healthy diet such as Mediterranean diet. Benefits of nuts in reducing the risk of heart disease has been reasonably attributed to their composition of vitamins, minerals, unsaturated fatty acids, fiber and phytochemicals such as polyphenols, tocopherols, squalene and phytosterols. More than 75% of total fatty acids of nuts are unsaturated. α- tocopherol is the main tocopherol isomer present in most of the nuts. While walnuts, Brazil nut, cashew nut, peanut, pecan and pistachio nuts are rich in γ- tocopherol. β- sitosterol is dominant sterol in nuts. Pistachio and pine nut have the highest total phytosterol and Brazil nut and English walnut the lowest. Walnuts also contain large amount of phenolic compounds compared with other nuts. Nuts are rich in compounds with antioxidant properties and their consumption can offer preventing from incidence of many diseases including cardiovascular.
Abstract: The use of Virtual Reality (VR) in schools and higher education is proliferating. Due to its interactive and animated features, it is regarded as a promising technology to increase students- spatial ability. Spatial ability is assumed to have a prominent role in science and engineering domains. However, research concerning individual differences such as spatial ability in the context of VR is still at its infancy. Moreover, empirical studies that focus on the features of VR to improve spatial ability are to date rare. Thus, this paper explores the possible educational values of VR in relation to spatial ability to call for more research concerning spatial ability in the context of VR based on studies in computerbased learning. It is believed that the incorporation of state-of-the-art VR technology for educational purposes should be justified by the enhanced benefits for the target learners.
Abstract: Due to their high power-to-weight ratio and low cost, pneumatic actuators are attractive for robotics and automation applications; however, achieving fast and accurate control of their position have been known as a complex control problem. The paper presents a methodology for obtaining controllers that achieve high position accuracy and preserve the closed-loop characteristics over a broad operating range. Experimentation with a number of conventional (or "classical") three-term controllers shows that, as repeated operations accumulate, the characteristics of the pneumatic actuator change requiring frequent re-tuning of the controller parameters (PID gains). Furthermore, three-term controllers are found to perform poorly in recovering the closed-loop system after the application of load or other external disturbances. The key reason for these problems lies in the non-linear exchange of energy inside the cylinder relating, in particular, to the complex friction forces that develop on the piston-wall interface. In order to overcome this problem but still remain within the boundaries of classical control methods, we designed an auto selective classicaql controller so that the system performance would benefit from all three control gains (KP, Kd, Ki) according to system requirements and the characteristics of each type of controller. This challenging experimentation took place for consistent performance in the face of modelling imprecision and disturbances. In the work presented, a selective PID controller is presented for an experimental rig comprising an air cylinder driven by a variable-opening pneumatic valve and equipped with position and pressure sensors. The paper reports on tests carried out to investigate the capability of this specific controller to achieve consistent control performance under, repeated operations and other changes in operating conditions.
Abstract: The aim of this study was to investigate ammonium
exchange capacity of natural and activated clinoptilolite from
Kwazulu-Natal Province, South Africa. X – ray fluorescence (XRF)
analysis showed that the clinoptilolite contained exchangeable ions
of sodium, potassium, calcium and magnesium. This analysis also
confirmed that the zeolite sample had a high silicon composition
compared to aluminium. Batch equilibrium studies were performed
in an orbital shaker and the data fitted the Langmuir isotherm very
well. The ammonium exchange capacity was found to increase with
pH and temperature. Clinoptilolite functionalization with
hydrochloric acid increased its ammonia uptake ability.
Abstract: By analyzing the sources of energy and power
loss in PWM (Pulse Width Modulation) controlled drivers of
water electrolysis cells, it is possible to reduce the power
dissipation and enhance the efficiency of such hydrogen
production units. A PWM controlled power driver is based on
a semiconductor switching element where its power
dissipation might be a remarkable fraction of the total power
demand of an electrolysis system. Power dissipation in a
semiconductor switching element is related to many different
parameters which could be fitted into two main categories:
switching losses and conduction losses. Conduction losses are
directly related to the built, structure and capabilities of a
switching device itself and indeed the conditions in which the
element is handling the switching application such as voltage,
current, temperature and of course the fabrication technology.
On the other hand, switching losses have some other
influencing variables other than the mentioned such as control
system, switching method and power electronics circuitry of
the PWM power driver. By analyzings the characteristics of
recently developed power switching transistors from different
families of Bipolar Junction Transistors (BJT), Metal Oxide
Semiconductor Field Effect Transistors (MOSFET) and
Insulated Gate Bipolar Transistors (IGBT), some
recommendations are made in this paper which are able to
lead to achieve higher hydrogen production efficiency by
utilizing PWM controlled water electrolysis cells.
Abstract: Many organisations are nowadays interested to adopt
lean manufacturing strategy that would enable them to compete in
this competitive globalisation market. In this respect, it is necessary
to assess the implementation of lean manufacturing in different
organisations so that the important best practices can be identified.
This paper describes the development of key areas which will be
used to assess the adoption and implementation of lean
manufacturing practices. There are some key areas developed to
evaluate and reduce the most optimal projects so as to enhance their
production efficiency and increase the purpose of the economic
benefits of the manufacturing unit.
Lean manufacturing is becoming lean enterprise by treating its
customers and suppliers as partners. This gives the extra edge in
today-s cost and time competitive markets. The organisation is
becoming strong in all the conventional competition points. They are
Price, Quality and Delivery. Lean enterprise owners can deliver high
quality products quickly, with low price.
Abstract: With getting older in the whole population, the
prevalence of stroke and its residual disability is getting higher and
higher recently in Taiwan. The functional electrical stimulation
cycling system (FESCS) is useful for hemiplegic patients. Because
that the muscle of stroke patients is under hybrid activation. The raw
electromyography (EMG) represents the residual muscle force of
stroke subject whereas the peak-to-peak of stimulus EMG indicates the
force enhancement benefiting from ES. It seems that EMG signals
could be used for a parameter of feedback control mechanism. So, we
design the feedback control protocol of FESCS, it includes
physiological signal recorder, FPGA biomedical module, DAC and
electrical stimulation circuit. Using the intensity of real-time EMG
signal obtained from patients, as a feedback control method for the
output voltage of FES-cycling system.
Abstract: Cognitive Science appeared about 40 years ago,
subsequent to the challenge of the Artificial Intelligence, as common
territory for several scientific disciplines such as: IT, mathematics,
psychology, neurology, philosophy, sociology, and linguistics. The
new born science was justified by the complexity of the problems
related to the human knowledge on one hand, and on the other by the
fact that none of the above mentioned sciences could explain alone
the mental phenomena. Based on the data supplied by the
experimental sciences such as psychology or neurology, models of
the human mind operation are built in the cognition science. These
models are implemented in computer programs and/or electronic
circuits (specific to the artificial intelligence) – cognitive systems –
whose competences and performances are compared to the human
ones, leading to the psychology and neurology data reinterpretation,
respectively to the construction of new models. During these
processes if psychology provides the experimental basis, philosophy
and mathematics provides the abstraction level utterly necessary for
the intermission of the mentioned sciences.
The ongoing general problematic of the cognitive approach
provides two important types of approach: the computational one,
starting from the idea that the mental phenomenon can be reduced to
1 and 0 type calculus operations, and the connection one that
considers the thinking products as being a result of the interaction
between all the composing (included) systems. In the field of
psychology measurements in the computational register use classical
inquiries and psychometrical tests, generally based on calculus
methods. Deeming things from both sides that are representing the
cognitive science, we can notice a gap in psychological product
measurement possibilities, regarded from the connectionist
perspective, that requires the unitary understanding of the quality –
quantity whole. In such approach measurement by calculus proves to
be inefficient. Our researches, deployed for longer than 20 years,
lead to the conclusion that measuring by forms properly fits to the
connectionism laws and principles.
Abstract: Road industry has challenged the prospect of ecoconstruction. Pavements may fit within the framework of sustainable development. Hence, research implements assessments of conventional pavements impacts on environment in use of life cycle approach. To meet global, and often national, targets on pollution control, newly introduced pavement designs are under study. This is the case of Cyprus demonstration, which occurred within EcoLanes project work. This alternative pavement differs on concrete layer reinforced with tire recycling product. Processing of post-consumer tires produces steel fibers improving strength capacity against cracking. Thus maintenance works are relevantly limited in comparison to flexible pavement. This enables to be more ecofriendly, referenced to current study outputs. More specific, proposed concrete pavement life cycle processes emits 15 % less air pollutants and consumes 28 % less embodied energy than those of the asphalt pavement. In addition there is also a reduction on costs by 0.06 %.
Abstract: If organizations like Mellat Bank want to identify its
customer market completely to reach its specified goals, it can
segment the market to offer the product package to the right segment.
Our objective is to offer a segmentation model for Iran banking
market in Mellat bank view. The methodology of this project is
combined by “segmentation on the basis of four part-quality
variables" and “segmentation on the basis of different in means".
Required data are gathered from E-Systems and researcher personal
observation. Finally, the research offers the organization that at first
step form a four dimensional matrix with 756 segments using four
variables named value-based, behavioral, activity style, and activity
level, and at the second step calculate the means of profit for every
cell of matrix in two distinguished work level (levels α1:normal
condition and α2: high pressure condition) and compare the segments
by checking two conditions that are 1- homogeneity every segment
with its sub segment and 2- heterogeneity with other segments, and
so it can do the necessary segmentation process. After all, the last
offer (more explained by an operational example and feedback
algorithm) is to test and update the model because of dynamic
environment, technology, and banking system.
Abstract: Evolutionary Programming (EP) represents a
methodology of Evolutionary Algorithms (EA) in which mutation is
considered as a main reproduction operator. This paper presents a
novel EP approach for Artificial Neural Networks (ANN) learning.
The proposed strategy consists of two components: the self-adaptive,
which contains phenotype information and the dynamic, which is
described by genotype. Self-adaptation is achieved by the addition of
a value, called the network weight, which depends on a total number
of hidden layers and an average number of neurons in hidden layers.
The dynamic component changes its value depending on the fitness
of a chromosome, exposed to mutation. Thus, the mutation step size
is controlled by two components, encapsulated in the algorithm,
which adjust it according to the characteristics of a predefined ANN
architecture and the fitness of a particular chromosome. The
comparative analysis of the proposed approach and the classical EP
(Gaussian mutation) showed, that that the significant acceleration of
the evolution process is achieved by using both phenotype and
genotype information in the mutation strategy.
Abstract: Orthogonal Frequency Division Multiplexing
(OFDM) is an efficient method of data transmission for high speed
communication systems. However, the main drawback of OFDM
systems is that, it suffers from the problem of high Peak-to-Average
Power Ratio (PAPR) which causes inefficient use of the High Power
Amplifier and could limit transmission efficiency. OFDM consist of
large number of independent subcarriers, as a result of which the
amplitude of such a signal can have high peak values. In this paper,
we propose an effective reduction scheme that combines DCT and
SLM techniques. The scheme is composed of the DCT followed by
the SLM using the Riemann matrix to obtain phase sequences for the
SLM technique. The simulation results show PAPR can be greatly
reduced by applying the proposed scheme. In comparison with
OFDM, while OFDM had high values of PAPR –about 10.4dB our
proposed method achieved about 4.7dB reduction of the PAPR with
low complexities computation. This approach also avoids
randomness in phase sequence selection, which makes it simpler to
decode at the receiver. As an added benefit, the matrices can be
generated at the receiver end to obtain the data signal and hence it is
not required to transmit side information (SI).
Abstract: In order to optimize annual IT spending and to reduce
the complexity of an entire system architecture, SOA trials have been
started. It is common knowledge that to design an SOA system we
have to adopt the top-down approach, but in reality silo systems are
being made, so these companies cannot reuse newly designed services,
and cannot enjoy SOA-s economic benefits. To prevent this situation,
we designed a generic SOA development process referred to as the
architecture of “mass customization."
To define the generic detail development processes, we did a case
study on an imaginary company. Through the case study, we could
define the practical development processes and found this could vastly
reduce updating development costs.
Abstract: Environmental aspects plays a central role in environmental management system (EMS) because it is the basis for the identification of an organization-s environmental targets. The
existing methods for the assessment of environmental aspects are grouped into three categories: risk assessment-based (RA-based),
LCA-based and criterion-based methods. To combine the benefits of
these three categories of research, this study proposes an integrated framework, combining RA-, LCA- and criterion-based methods. The
integrated framework incorporates LCA techniques for the identification of the causal linkage for aspect, pathway, receptor and
impact, uses fuzzy logic to assess aspects, considers fuzzy conditions,
in likelihood assessment, and employs a new multi-criteria decision analysis method - multi-criteria and multi-connection comprehensive
assessment (MMCA) - to estimate significant aspects in EMS. The proposed model is verified, using a real case study and the results show
that this method successfully prioritizes the environmental aspects.
Abstract: Automobile Industry has great importance in the
Spanish economy (8,7 % of the active Spanish population is
employed in this sector).The above mentioned sector has been one of
the principal sectors affected by the current economic crisis,
consistently, the budgets in advertising have been severely limited
(46,9 % less in the period of reference), these needs of reduction
have originated a substantial change in the advertising strategy (from
2007 the increase of the advertising investment in Internet is 251,6
%), and increase profitability. The growing use of social media by
consumers therefore makes online consumer conversations an
attractive additional format for Automobile firms to promote
products at a lower cost. This research analyzes the relation between
the activity in Social Media and the design in the car industry,
looking for relations between strategies of design based on Social
Media and sales and a channel of information for companies to know
what the consumer preferences. For this ongoing research we used a
longitudinal withdrawal of information has been used using
information of panel. Managerial and research implications of the
finding are discussed.