Abstract: This paper discusses the design characteristics management accounting systems should have to be useful for strategic planning and control and provides brief introductions to strategic variance analysis, profit-linked performance measurement models and balanced scorecard. It shows two multi-period, multiproduct models are specified, can be related to Porter's strategy framework and cost and revenue drivers, and can be used to support strategic planning, control and cost management.
Abstract: The demand on High voltage (HV) infrastructures is growing due to the corresponding growth in industries and population. Many areas are being developed and therefore require additional electrical power to comply with the demand. Substation upgrade is one of the rapid solutions to ensure the continuous supply of power to customers. This upgrade requires civil modifications to structures and fences. The civil work requires excavation and steel works that may create unsafe touch conditions. This paper presents a brief theoretical overview of the touch voltage inside and around substations and uses CDEGS software to simulate a case study.
Abstract: Warranty is a powerful marketing tool for the
manufacturer and a good protection for both the manufacturer and the
customer. However, warranty always involves additional costs to the
manufacturer, which depend on product reliability characteristics and
warranty parameters. This paper presents an approach to optimisation
of warranty parameters for known product failure distribution to
reduce the warranty costs to the manufacturer while retaining the
promotional function of the warranty. Combination free replacement
and pro-rata warranty policy is chosen as a model and the length of
free replacement period and pro-rata policy period are varied, as well
as the coefficients that define the pro-rata cost function. Multiparametric
warranty optimisation is done by using genetic algorithm.
Obtained results are guideline for the manufacturer to choose the
warranty policy that minimises the costs and maximises the profit.
Abstract: This paper presents ageing experiments controlled by the evolution of junction parameters. The deterioration of the device is related to high injection effects which modified the transport mechanisms in the space charge region of the junction. Physical phenomena linked to the degradation of junction parameters that affect the devices reliability are reported and discussed. We have used the method based on numerical analysis of experimental current-voltage characteristic of the junction, in order to extract the electrical parameters. The simultaneous follow-up of the evolutions of the series resistance and of the transition voltage allow us to introduce a new parameter for reliability evaluation.
Abstract: Almost all Libyan industries (both private and public) have struggled with many difficulties during the past three decades due to many problems. These problems have created a strongly negative impact on the productivity and utilization of many companies within Libya. This paper studies the current awareness and implementation levels of Just-In-Time (JIT) within the Libyan Textile private industry. A survey has been applied in this study using an intensive detailed questionnaire. Based on the analysis of the survey responses, the results show that the management body within the surveyed companies has a modest strategy towards most of the areas that are considered as being very crucial in any successful implementation of JIT. The results also show a variation within the implementation levels of the JIT elements as these varies between Low and Acceptable levels. The paper has also identified limitations within the investigated areas within this industry, and has pointed to areas where senior managers within the Libyan textile industry should take immediate actions in order to achieve effective implementation of JIT within their companies.
Abstract: Automatic control of the robotic manipulator involves
study of kinematics and dynamics as a major issue. This paper
involves the forward and inverse kinematics of 2-DOF robotic
manipulator with revolute joints. In this study the Denavit-
Hartenberg (D-H) model is used to model robot links and joints. Also
forward and inverse kinematics solution has been achieved using
Artificial Neural Networks for 2-DOF robotic manipulator. It shows
that by using artificial neural network the solution we get is faster,
acceptable and has zero error.
Abstract: In this paper, a framework for the simplification and
standardization of metaheuristic related parameter-tuning by applying
a four phase methodology, utilizing Design of Experiments and
Artificial Neural Networks, is presented. Metaheuristics are multipurpose
problem solvers that are utilized on computational optimization
problems for which no efficient problem specific algorithm
exist. Their successful application to concrete problems requires the
finding of a good initial parameter setting, which is a tedious and
time consuming task. Recent research reveals the lack of approach
when it comes to this so called parameter-tuning process. In the
majority of publications, researchers do have a weak motivation for
their respective choices, if any. Because initial parameter settings
have a significant impact on the solutions quality, this course of
action could lead to suboptimal experimental results, and thereby
a fraudulent basis for the drawing of conclusions.
Abstract: This paper reports a distributed mutual exclusion
algorithm for mobile Ad-hoc networks. The network is clustered
hierarchically. The proposed algorithm considers the clustered
network as a logical tree and develops a token passing scheme
to get the mutual exclusion. The performance analysis and
simulation results show that its message requirement is optimal,
and thus the algorithm is energy efficient.
Abstract: Amount of dissolve oxygen in a river has a great direct affect on aquatic macroinvertebrates and this would influence on the region ecosystem indirectly. In this paper it is tried to predict dissolved oxygen in rivers by employing an easy Fuzzy Logic Modeling, Wang Mendel method. This model just uses previous records to estimate upcoming values. For this purpose daily and hourly records of eight stations in Au Sable watershed in Michigan, United States are employed for 12 years and 50 days period respectively. Calculations indicate that for long period prediction it is better to increase input intervals. But for filling missed data it is advisable to decrease the interval. Increasing partitioning of input and output features influence a little on accuracy but make the model too time consuming. Increment in number of input data also act like number of partitioning. Large amount of train data does not modify accuracy essentially, so, an optimum training length should be selected.
Abstract: Food borne illnesses have been reported to be a global
health challenge. Annual incidences of food–related diseases involve
76 million cases, of which only 14 million can be traced to known
pathogens. Poor hygienic practices have contributed greatly to this. It
has been reported that in the year 2000 about 2.1 million people died
from diarrheal diseases, hence, there is a need to ensure food safety at
all level. This study focused on the sterility examination and
inhibitory effect of honey samples on selected gram negative and
gram positive food borne pathogen from South West Nigeria. The
laboratory examinations revealed the presence of some bacterial and
fungal contaminations of honey samples and that inhibitory activity
of the honey sample was more pronounced on the gram negative
bacteria than the gram positive bacterial isolates. Antibiotic
sensitivity test conducted on the different bacterial isolates also
showed that honey was able to inhibit the proliferation of the tested
bacteria than the employed antibiotics.
Abstract: The third generation (3G) of cellular system adopted
the spread spectrum as solution for the transmission of the data in the
physical layer. Contrary to systems IS-95 or CDMAOne (systems
with spread spectrum of the preceding generation), the new standard,
called Universal Mobil Telecommunications System (UMTS), uses
long codes in the down link. The system is conceived for the vocal
communication and the transmission of the data. In particular, the
down link is very important, because of the asymmetrical request of
the data, i.e., more remote loading towards the mobiles than towards
the basic station. Moreover, the UMTS uses for the down link an
orthogonal spreading out with a variable factor of spreading out
(OVSF for Orthogonal Variable Spreading Factor). This
characteristic makes it possible to increase the flow of data of one or
more users by reducing their factor of spreading out without
changing the factor of spreading out of other users. In the current
standard of the UMTS, two techniques to increase the performances
of the down link were proposed, the diversity of sending antenna and
the codes space-time. These two techniques fight only fainding. The
receiver proposed for the mobil station is the RAKE, but one can
imagine a receiver more sophisticated, able to reduce the interference
between users and the impact of the coloured noise and interferences
to narrow band. In this context, where the users have long codes
synchronized with variable factor of spreading out and ignorance by
the mobile of the other active codes/users, the use of the sequences of
code pseudo-noises different lengths is presented in the form of one
of the most appropriate solutions.
Abstract: The structure of retinal vessels is a prominent feature,
that reveals information on the state of disease that are reflected in
the form of measurable abnormalities in thickness and colour.
Vascular structures of retina, for implementation of clinical diabetic
retinopathy decision making system is presented in this paper.
Retinal Vascular structure is with thin blood vessel, whose accuracy
is highly dependent upon the vessel segmentation. In this paper the
blood vessel thickness is automatically detected using preprocessing
techniques and vessel segmentation algorithm. First the capture
image is binarized to get the blood vessel structure clearly, then it is
skeletonised to get the overall structure of all the terminal and
branching nodes of the blood vessels. By identifying the terminal
node and the branching points automatically, the main and branching
blood vessel thickness is estimated. Results are presented and
compared with those provided by clinical classification on 50 vessels
collected from Bejan Singh Eye hospital..
Abstract: In present article the model of Blended Learning, its advantage at foreign language teaching, and also some problems that can arise during its use are considered. The Blended Learning is a special organization of learning, which allows to combine classroom work and modern technologies in electronic distance teaching environment. Nowadays a lot of European educational institutions and companies use such technology. Through this method: student gets the opportunity to learn in a group (classroom) with a teacher and additionally at home at a convenient time; student himself sets the optimal speed and intensity of the learning process; this method helps student to discipline himself and learn to work independently.
Abstract: Data Envelopment Analysis (DEA) is a methodology
that computes efficiency values for decision making units (DMU) in a
given period by comparing the outputs with the inputs. In many cases,
there are some time lag between the consumption of inputs and the
production of outputs. For a long-term research project, it is hard to
avoid the production lead time phenomenon. This time lag effect
should be considered in evaluating the performance of organizations.
This paper suggests a model to calculate efficiency values for the
performance evaluation problem with time lag. In the experimental
part, the proposed methods are compared with the CCR and an
existing time lag model using the data set of the 21st century frontier
R&D program which is a long-term national R&D program of Korea.
Abstract: This paper examined the influence of matching
students- learning preferences with the teaching methodology
adopted, on their academic performance in an accounting course in
two types of learning environment in one university in Lebanon:
classes with PowerPoint (PPT) vs. conventional classes. Learning
preferences were either for PPT or for Conventional methodology. A
statistically significant increase in academic achievement is found in
the conventionally instructed group as compared to the group taught
with PPT. This low effectiveness of PPT might be attributed to the
learning preferences of Lebanese students. In the PPT group, better
academic performance was found among students with
learning/teaching match as compared with students with
learning/teaching mismatch. Since the majority of students display a
preference for the conventional methodology, the result might
suggest that Lebanese students- performance is not optimized by PPT
in the accounting classrooms, not because of PPT itself, but because
it is not matching the Lebanese students- learning preferences in such
a quantitative course.
Abstract: In this paper we investigate the electrical
characteristics of a new structure of gate all around strained silicon
nanowire field effect transistors (FETs) with dual dielectrics by
changing the radius (RSiGe) of silicon-germanium (SiGe) wire and
gate dielectric. Indeed the effect of high-κ dielectric on Field Induced
Barrier Lowering (FIBL) has been studied. Due to the higher electron
mobility in tensile strained silicon, the n-type FETs with strained
silicon channel have better drain current compare with the pure Si
one. In this structure gate dielectric divided in two parts, we have
used high-κ dielectric near the source and low-κ dielectric near the
drain to reduce the short channel effects. By this structure short
channel effects such as FIBL will be reduced indeed by increasing
the RSiGe, ID-VD characteristics will be improved. The leakage
current and transfer characteristics, the threshold-voltage (Vt), the
drain induced barrier height lowering (DIBL), are estimated with
respect to, gate bias (VG), RSiGe and different gate dielectrics. For
short channel effects, such as DIBL, gate all around strained silicon
nanowire FET have similar characteristics with the pure Si one while
dual dielectrics can improve short channel effects in this structure.
Abstract: This paper describes text mining technique for automatically extracting association rules from collections of textual documents. The technique called, Extracting Association Rules from Text (EART). It depends on keyword features for discover association rules amongst keywords labeling the documents. In this work, the EART system ignores the order in which the words occur, but instead focusing on the words and their statistical distributions in documents. The main contributions of the technique are that it integrates XML technology with Information Retrieval scheme (TFIDF) (for keyword/feature selection that automatically selects the most discriminative keywords for use in association rules generation) and use Data Mining technique for association rules discovery. It consists of three phases: Text Preprocessing phase (transformation, filtration, stemming and indexing of the documents), Association Rule Mining (ARM) phase (applying our designed algorithm for Generating Association Rules based on Weighting scheme GARW) and Visualization phase (visualization of results). Experiments applied on WebPages news documents related to the outbreak of the bird flu disease. The extracted association rules contain important features and describe the informative news included in the documents collection. The performance of the EART system compared with another system that uses the Apriori algorithm throughout the execution time and evaluating extracted association rules.
Abstract: Different problems may causes distortion of the rotor,
and hence vibration, which is the most severe damage of the turbine
rotors. In many years different techniques have been developed for
the straightening of bent rotors. The method for straightening can be
selected according to initial information from preliminary inspections
and tests such as nondestructive tests, chemical analysis, run out tests
and also a knowledge of the shaft material. This article covers the
various causes of excessive bends and then some applicable common
straightening methods are reviewed. Finally, hot spotting is opted for
a particular bent rotor. A 325 MW steam turbine rotor is modeled and
finite element analyses are arranged to investigate this straightening
process. Results of experimental data show that performing the exact
hot spot straightening process reduced the bending of the rotor
significantly.
Abstract: This paper presents a Particle Swarm Optimization
(PSO) method for determining the optimal parameters of a first-order
controller for TCP/AQM system. The model TCP/AQM is described
by a second-order system with time delay. First, the analytical
approach, based on the D-decomposition method and Lemma of
Kharitonov, is used to determine the stabilizing regions of a firstorder
controller. Second, the optimal parameters of the controller are
obtained by the PSO algorithm. Finally, the proposed method is
implemented in the Network Simulator NS-2 and compared with the
PI controller.
Abstract: In this paper an algorithm is used to detect the color defects of ceramic tiles. First the image of a normal tile is clustered using GCMA; Genetic C-means Clustering Algorithm; those results in best cluster centers. C-means is a common clustering algorithm which optimizes an objective function, based on a measure between data points and the cluster centers in the data space. Here the objective function describes the mean square error. After finding the best centers, each pixel of the image is assigned to the cluster with closest cluster center. Then, the maximum errors of clusters are computed. For each cluster, max error is the maximum distance between its center and all the pixels which belong to it. After computing errors all the pixels of defected tile image are clustered based on the centers obtained from normal tile image in previous stage. Pixels which their distance from their cluster center is more than the maximum error of that cluster are considered as defected pixels.