Abstract: This paper has presented research in progress
concerning the contribution of target costing approach to
achievement competitive price in the Iraqi firm. The title of the
paper is one of the subjects that get large concerns in the finance and
business world in the present time. That is because many competitive
firms have appeared in the regional and global markets and the rapid
changes that covered all fields of life. On the other hand, this paper
concentrated on lack knowledge of the industrial firms, regarding the
significant role of target cost for achieving the competitive prices.
The paper depends on the main supposition, using the competitive
price to get the target cost in the industrial firms. In order to achieve
competitive advantage in business world the firms should rely on
modern methods to manage cost and profit. From strategic
perspective the target cost achieves a so powerful competitive
advantage represented in cost reduction. Nevertheless the target cost
does not exclude the calculation and survey of costs during the
production process. Products- estimated costs are calculated and
compared with the target costs.
Abstract: We evaluated the effect of sensory (direct current
(DC), 600μA) and motor (monophasic current, pulse duration 300μs,
100 Hz, 2.5-3mA) intensities of cathodal electrical stimulation (ES)
current to release VEGF and biomechanical properties of wound. 54
male Sprague-dawley rats were randomly assigned into one control
and two experimental groups. A full thickness skin incision was
made on animals- dorsal region. The experimental groups received
ES for 1h/day and every other day. VEGF expression was measured
in skin on the 7th day after surgical incision and tensile strength was
measured on 21st day. On the 7th day, the values of skin VEGF in the
sensory group were significantly greater than those of the other
groups (p < 0.05). Sensory and Motor intensity stimulation, can not
improve the biomechanical properties of the repaired wounds.
It seems the mechanical environment induced by sensory and
motor intensity of electrical stimulation, could not simulate the role
of normal daily stress and strain to maturation of collagen fibers and
their cross links. Further work is needed to determine the relationship
between VEGF expression after ES and its effect on tensile strength
of healed wound.
Abstract: The charge-exchange xenon (CEX) ion generated by ion thruster can backflow to the surface of spacecraft and threaten to the safety of spacecraft operation. In order to evaluate the effects of the induced plasma environment in backflow regions on the spacecraft, we designed a spherical single Langmuir probe of 5.8cm in diameter for measuring low-density plasma parameters in backflow region of ion thruster. In practice, the tests are performed in a two-dimensional array (40cm×60cm) composed of 20 sites. The experiment results illustrate that the electron temperature ranges from 3.71eV to 3.96eV, with the mean value of 3.82eV and the standard deviation of 0.064eV. The electron density ranges from 8.30×1012/m3 to 1.66×1013/m3, with the mean value of 1.30×1013/m3 and the standard deviation of 2.15×1012/m3. All data is analyzed according to the “ideal" plasma conditions of Maxwellian distributions.
Abstract: A new approach for facial expressions recognition based on face context and adaptively weighted sub-pattern PCA (Aw-SpPCA) has been presented in this paper. The facial region and others part of the body have been segmented from the complex environment based on skin color model. An algorithm has been proposed to accurate detection of face region from the segmented image based on constant ratio of height and width of face (δ= 1.618). The paper also discusses on new concept to detect the eye and mouth position. The desired part of the face has been cropped to analysis the expression of a person. Unlike PCA based on a whole image pattern, Aw-SpPCA operates directly on its sub patterns partitioned from an original whole pattern and separately extracts features from them. Aw-SpPCA can adaptively compute the contributions of each part and a classification task in order to enhance the robustness to both expression and illumination variations. Experiments on single standard face with five types of facial expression database shows that the proposed method is competitive.
Abstract: Creating shared value (CSV) is a newly introduced
concept whose essence and expressions, relationship to Corporate
social responsibility (CSR) and implications for the business and
society is now at the core of management and social responsibility
debates of the scientific world. The aim of the paper is to gain clearer
understanding of the CSR and CSV concepts, their implementation
and role in sustainable development of organizations in Latvia. In this
paper the authors discuss and compare the two conceptsand, based on
the results of Sustainability Index (SI) initiative and analysis of
publically available company information, evaluate their
implementation in Latvia and draw conclusions on the development
trends and potential of these approaches in Latvian market.
Abstract: Smoothing or filtering of data is first preprocessing step
for noise suppression in many applications involving data analysis.
Moving average is the most popular method of smoothing the data,
generalization of this led to the development of Savitzky-Golay filter.
Many window smoothing methods were developed by convolving
the data with different window functions for different applications;
most widely used window functions are Gaussian or Kaiser. Function
approximation of the data by polynomial regression or Fourier
expansion or wavelet expansion also gives a smoothed data. Wavelets
also smooth the data to great extent by thresholding the wavelet
coefficients. Almost all smoothing methods destroys the peaks and
flatten them when the support of the window is increased. In certain
applications it is desirable to retain peaks while smoothing the data
as much as possible. In this paper we present a methodology called
as peak-wise smoothing that will smooth the data to any desired level
without losing the major peak features.
Abstract: This paper presents a linear-elastic finite element method based flattening algorithm for three dimensional triangular surfaces. First, an intrinsic characteristic preserving method is used to obtain the initial developing graph, which preserves the angles and length ratios between two adjacent edges. Then, an iterative equation is established based on linear-elastic finite element method and the flattening result with an equilibrium state of internal force is obtained by solving this iterative equation. The results show that complex surfaces can be dealt with this proposed method, which is an efficient tool for the applications in computer aided design, such as mould design.
Abstract: Antimosy-doped tin oxide (ATO) particles were
prepared via chemical coprecipitation and reverse emulsion. The size
and size distribution of ATO particles were obviously decreased via
reverse microemulsion method. At the relatively high yield the ATO
particles were nearly spherical in shape, meanwhile the crystalline
structure and excellent conductivity were reserved, which could satisfy
the requirement as composite fillers, such as dielectric filler of
polyimide film.
Abstract: This paper presents a novel approach for tuning unified power flow controller (UPFC) based damping controller in order to enhance the damping of power system low frequency oscillations. The design problem of damping controller is formulated as an optimization problem according to the eigenvalue-based objective function which is solved using iteration particle swarm optimization (IPSO). The effectiveness of the proposed controller is demonstrated through eigenvalue analysis and nonlinear time-domain simulation studies under a wide range of loading conditions. The simulation study shows that the designed controller by IPSO performs better than CPSO in finding the solution. Moreover, the system performance analysis under different operating conditions show that the δE based controller is superior to the mB based controller.
Abstract: The computer has become an essential tool in modern
life, and the combined use of a computer with a projector is very
common in teaching and presentations. However, as typical computer
operating devices involve a mouse or keyboard, when making
presentations, users often need to stay near the computer to execute
functions such as changing pages, writing, and drawing, thus, making
the operation time-consuming, and reducing interactions with the
audience. This paper proposes a laser pointer interaction system able
to simulate mouse functions in order that users need not remain near
the computer, but can directly use laser pointer operations from at a
distance. It can effectively reduce the users- time spent by the
computer, allowing for greater interactions with the audience.
Abstract: This work explores blind image deconvolution by recursive function approximation based on supervised learning of neural networks, under the assumption that a degraded image is linear convolution of an original source image through a linear shift-invariant (LSI) blurring matrix. Supervised learning of neural networks of radial basis functions (RBF) is employed to construct an embedded recursive function within a blurring image, try to extract non-deterministic component of an original source image, and use them to estimate hyper parameters of a linear image degradation model. Based on the estimated blurring matrix, reconstruction of an original source image from a blurred image is further resolved by an annealed Hopfield neural network. By numerical simulations, the proposed novel method is shown effective for faithful estimation of an unknown blurring matrix and restoration of an original source image.
Abstract: The lifelong learning is a crucial element in the
modernization of European education and training systems. The most
important actors in the development process of the lifelong learning
are the trainers, whose professional characteristics need new
competences and skills in the current labour market. The main
objective of this paper is to establish an importance ranking of the
new competences, capabilities and skills that the lifelong learning
Spanish trainers must possess nowadays. A wide study of secondary
sources has allowed the design of a questionnaire that organizes the
trainer-s skills and competences. The e-Delphi method is used for
realizing a creative, individual and anonymous evaluation by experts
on the importance ranking that presents the criteria, sub-criteria and
indicators of the e-Delphi questionnaire. Twenty Spanish experts in
the lifelong learning have participated in two rounds of the e-
DELPHI method. In the first round, the analysis of the experts-
evaluation has allowed to establish the ranking of the most
importance criteria, sub-criteria and indicators and to eliminate the
least valued. The minimum level necessary to reach the consensus
among experts has been achieved in the second round.
Abstract: The right to housing is a basic need while good
quality and affordable housing is a reflection of a high quality of life.
However, housing remains a major problem for most, especially for
the bottom billions. Satisfaction on housing and neighbourhood
conditions are one of the important indicators that reflect quality of
life. These indicators are also important in the process of evaluating
housing policy with the objective to increase the quality of housing
and neighbourhood. The research method is purely based on a
quantitative method, using a survey. The findings show that housing
purchasing trend in urban Malaysia is determined by demographic
profiles, mainly by education level, age, gender and income. The
period of housing ownership also influenced the socio-cultural
interactions and satisfaction of house owners with their
neighbourhoods. The findings also show that the main concerns for
house buyers in urban areas are price and location of the house.
Respondents feel that houses in urban Malaysia is too expensive and
beyond their affordability. Location of houses and distance from
work place are also regarded as the main concern. However,
respondents are fairly satisfied with religious and socio-cultural
facilities in the housing areas and most importantly not many regard
ethnicity as an issue in their decision-making, when buying a house.
Abstract: This paper proposes a new parameter identification
method based on Linear Fractional Transformation (LFT). It is
assumed that the target linear system includes unknown parameters.
The parameter deviations are separated from a nominal system via
LFT, and identified by organizing I/O signals around the separated
deviations of the real system. The purpose of this paper is to apply LFT
to simultaneously identify the parameter deviations in systems with
fewer outputs than unknown parameters. As a fundamental example,
this method is implemented to one degree of freedom vibratory system.
Via LFT, all physical parameters were simultaneously identified in this
system. Then, numerical simulations were conducted for this system to
verify the results. This study shows that all the physical parameters of a
system with fewer outputs than unknown parameters can be effectively
identified simultaneously using LFT.
Abstract: Mechanical interaction between endothelial cells (ECs) and the extracellular matrix (or collagen gel) is known to influence the sprouting response of endothelial cells during angiogenesis. This influence is believed to impact on the capability of endothelial cells to sense soluble chemical cues. Quantitative analysis of endothelial-cell-mediated displacement of the collagen gel provides a means to explore this mechanical interaction. Existing analysis in this context is generally limited to 2D settings. In this paper, we investigate the mechanical interaction between endothelial cells and the extracellular matrix in terms of the endothelial-cellmediated displacement of the collagen gel in both 2D and 3D. Digital image correlation and Digital volume correlation are applied on confocal reflectance image stacks to analyze cell-mediated displacement of the gel. The skeleton of the sprout is extracted from phase contrast images and superimposed on the displacement field to further investigate the link between the development of the sprout and the displacement of the gel.
Abstract: In this paper, a new K-means clustering based
approach for identification of voltage control areas is developed.
Voltage control areas are important for efficient reactive power
management in power systems operating under deregulated
environment. Although, voltage control areas are formed using
conventional hierarchical clustering based method, but the present
paper investigate the capability of K-means clustering for the
purpose of forming voltage control areas. The proposed method is
tested and compared for IEEE 14 bus and IEEE 30 bus systems. The
results show that this K-means based method is competing with
conventional hierarchical approach
Abstract: Topical photodynamic therapy (PDT) with
5-aminolevulinic acid (ALA) is an alternative therapy for treating
superficial cancer, especially for skin or oral cancer. ALA, a precursor
of the photosensitizer protoporphyrin IX (PpIX), is present as
zwitterions and hydrophilic property which make the low permeability
through the cell membrane. Collagen is a traditional carrier; its
molecular composed various amino acids which bear positive charge
and negative charge. In order to utilize the ion-pairs with ALA and
collagen, the study employed various pH values adjusting the net
charge. The aim of this study was to compare a series collagen form,
including solution, gel and sponge to investigate the topical delivery
behavior of ALA. The in vivo confocal laser scanning microscopy
(CLSM) study demonstrated that PpIX generation ability was different
pattern after apply for 6 h. Gel type could generate high PpIX, and
archived more deep of skin depth.
Abstract: Multi-agent system is composed by several agents
capable of reaching the goal cooperatively. The system needs an agent
platform for efficient and stable interaction between intelligent agents.
In this paper we propose a flexible and scalable agent platform by
composing the containers with multiple hierarchical agent groups. It
also allows efficient implementation of multiple domain presentations
of the agents unlike JADE. The proposed platform provides both
group management and individual management of agents for
efficiency. The platform has been implemented and tested, and it can
be used as a flexible foundation of the dynamic multi-agent system
targeting seamless delivery of ubiquitous services.
Abstract: This work presents a multiple objective linear programming (MOLP) model based on the desirability function approach for solving the aggregate production planning (APP) decision problem upon Masud and Hwang-s model. The proposed model minimises total production costs, carrying or backordering costs and rates of change in labor levels. An industrial case demonstrates the feasibility of applying the proposed model to the APP problems with three scenarios of inventory levels. The proposed model yields an efficient compromise solution and the overall levels of DM satisfaction with the multiple combined response levels. There has been a trend to solve complex planning problems using various metaheuristics. Therefore, in this paper, the multi-objective APP problem is solved by hybrid metaheuristics of the hunting search (HuSIHSA) and firefly (FAIHSA) mechanisms on the improved harmony search algorithm. Results obtained from the solution of are then compared. It is observed that the FAIHSA can be used as a successful alternative solution mechanism for solving APP problems over three scenarios. Furthermore, the FAIHSA provides a systematic framework for facilitating the decision-making process, enabling a decision maker interactively to modify the desirability function approach and related model parameters until a good optimal solution is obtained with proper selection of control parameters when compared.
Abstract: In this paper, we propose a new model of English-
Vietnamese bilingual Information Retrieval system. Although there
are so many CLIR systems had been researched and built, the accuracy of searching results in different languages that the CLIR
system supports still need to improve, especially in finding bilingual documents. The problems identified in this paper are the limitation of
machine translation-s result and the extra large collections of document to be found. So we try to establish a different model to overcome these problems.