Abstract: Standard processes, similar and limited production
lines, the production of high direct costs will be more accurate than
the use of parts of the traditional cost systems in the literature.
However, direct costs, overhead expenses, in turn, decrease the
burden of increasingly sophisticated production facilities, a situation
that led the researchers to look for the cost of traditional systems of
alternative techniques. Variety cost management approaches for
example Total quality management (TQM), just-in-time (JIT),
benchmarking, kaizen costing, targeting cost, life cycle costs (LLC),
activity-based costing (ABC) value engineering have been
introduced. Management and cost applications have changed over the
past decade and will continue to change. Modern cost systems can
provide relevant and accurate cost information. These methods
provide the decisions about customer, product and process
improvement. The aim of study is to describe and explain the
adoption and application of costing systems in SME. This purpose
reports on a survey conducted during 2014 small and medium sized
enterprises (SME) in Ankara. The survey results were evaluated
using SPSS18 package program.
Abstract: As the economies of other countries in the
Mediterranean Basin, the tourism sector in our country has a high
denominator in economics. Tourism businesses, which are building
blocks of tourism, sector faces with a variety of problems during their
activities. These problems faced make business efficiency and
competition conditions of the businesses difficult. Most of the
problems faced by the tourism businesses and the information of
consumers about consumers’ rights were used in this study, which is
conducted to determine the problems of tourism businesses in the
Central Anatolia Region. It is aimed to contribute the awareness of
staff and executives working at tourism sector and to attract attention
of businesses active concurrently with tourism sector and legislators.
Abstract: Large-scale data stream analysis has become one of
the important business and research priorities lately. Social networks
like Twitter and other micro-blogging platforms hold an enormous
amount of data that is large in volume, velocity and variety.
Extracting valuable information and trends out of these data would
aid in a better understanding and decision-making. Multiple analysis
techniques are deployed for English content. Moreover, one of the
languages that produce a large amount of data over social networks
and is least analyzed is the Arabic language. The proposed paper is a
survey on the research efforts to analyze the Arabic content in
Twitter focusing on the tools and methods used to extract the
sentiments for the Arabic content on Twitter.
Abstract: Agriculture is the backbone of economy of Pakistan
and cotton is the major agricultural export and supreme source of raw
fiber for our textile industry. To combat severe problems of insect
and weed, combination of three genes namely Cry1Ac, Cry2A and
EPSPS genes was transferred in locally cultivated cotton variety
MNH-786 with the use of Agrobacterium mediated genetic
transformation. The present study focused on the molecular screening
of transgenic cotton plants at T3 generation in order to confirm
integration and expression of all three genes (Cry1Ac, Cry2A and
EPSP synthase) into the cotton genome. Initially, glyphosate spray
assay was used for screening of transgenic cotton plants containing
EPSP synthase gene at T3 generation. Transgenic cotton plants which
were healthy and showed no damage on leaves were selected after 07
days of spray. For molecular analysis of transgenic cotton plants in
the laboratory, the genomic DNA of these transgenic cotton plants
were isolated and subjected to amplification of the three genes. Thus,
seventeen out of twenty (Cry1Ac gene), ten out of twenty (Cry2A
gene) and all twenty (EPSP synthase gene) were produced positive
amplification. On the base of PCR amplification, ten transgenic plant
samples were subjected to protein expression analysis through
ELISA. The results showed that eight out of ten plants were actively
expressing the three transgenes. Real-time PCR was also done to
quantify the mRNA expression levels of Cry1Ac and EPSP synthase
gene. Finally, eight plants were confirmed for the presence and active
expression of all three genes at T3 generation.
Abstract: Many issues about the relationship between auditors in
auditing practices with its stakeholders often heard. It appears in
perspectives of bringing out the variety of phenomena affecting from
the audit practice of greed and not appreciating from the
independency of the audit profession and professional code of ethics.
It becomes a logical consequence in practicing of capitalism in
accounting. The main purpose of this article would like to uncover
the existing auditing practices in Indonesia, especially in Java that
associated with a strong influence of Javanese culture with reluctant
/”shy", politely, "legowo (gratefully accepted)", "ngemong"
(friendly), "not mentholo" (lenient), "tepo seliro" (tolerance),
"ngajeni" (respectful), "acquiescent" and also reveals its relationships
with Non Javanese culture in facing the conflict of interest in
practical of auditing world. The method used by interpretive
approach that emphasizes the role of language, interpret and
understand and see social reality as something other than a label,
name or concept. Global practices in auditing of each country have
particular cultures that affect the standard set by those regulatory
standards results the adaptation of IAS. The majority of parties in
Indonesia is dominated by Javanese racial regulators, so Java culture
is embedded in every audit practices and those conditions in Java
leads auditors in having similar behaviour, sometimes interfere with
standard Java code of conduct must be executed by an auditor.
Auditors who live in Java have the characters of Javanese culture that
is hard to avoid in the audit practice. However, practically, the
auditors still are relevant in their profession.
Abstract: Chemotherapy and radiotherapy are one of the major
treatment modalities that play important role in the management of a
number of different cancers. This study for the first time evaluates the
toxicity of these treatment modalities and its impact on quality of life
of cancer patients in Pakistan. The study also for the first time
determines what cancer patients of different ages and cancer stages
believe would be an effective intervention to manage their
psychosocial needs and treatment induced toxicity. The article also
provides evidence based approach for the use of variety of
interventions to mange cancer treatment induced morbidity and
toxicity. In light of the present study and reviewed research data,
evidence based recommendations are also made for selection of
appropriate interventions to manage Pain, Nausea and Vomiting,
Anxiety and Depression, Fatigue and Overall QOL of cancer
survivors.
Abstract: Motion Tracking and Stereo Vision are complicated,
albeit well-understood problems in computer vision. Existing
softwares that combine the two approaches to perform stereo motion
tracking typically employ complicated and computationally expensive
procedures. The purpose of this study is to create a simple and
effective solution capable of combining the two approaches. The
study aims to explore a strategy to combine the two techniques
of two-dimensional motion tracking using Kalman Filter; and depth
detection of object using Stereo Vision. In conventional approaches
objects in the scene of interest are observed using a single camera.
However for Stereo Motion Tracking; the scene of interest is
observed using video feeds from two calibrated cameras. Using two
simultaneous measurements from the two cameras a calculation for
the depth of the object from the plane containing the cameras is made.
The approach attempts to capture the entire three-dimensional spatial
information of each object at the scene and represent it through a
software estimator object. In discrete intervals, the estimator tracks
object motion in the plane parallel to plane containing cameras and
updates the perpendicular distance value of the object from the plane
containing the cameras as depth. The ability to efficiently track
the motion of objects in three-dimensional space using a simplified
approach could prove to be an indispensable tool in a variety of
surveillance scenarios. The approach may find application from high
security surveillance scenes such as premises of bank vaults, prisons
or other detention facilities; to low cost applications in supermarkets
and car parking lots.
Abstract: Wireless mesh networking is rapidly gaining in
popularity with a variety of users: from municipalities to enterprises,
from telecom service providers to public safety and military
organizations. This increasing popularity is based on two basic facts:
ease of deployment and increase in network capacity expressed in
bandwidth per footage; WMNs do not rely on any fixed
infrastructure. Many efforts have been used to maximizing
throughput of the network in a multi-channel multi-radio wireless
mesh network. Current approaches are purely based on either static or
dynamic channel allocation approaches. In this paper, we use a
hybrid multichannel multi radio wireless mesh networking
architecture, where static and dynamic interfaces are built in the
nodes. Dynamic Adaptive Channel Allocation protocol (DACA), it
considers optimization for both throughput and delay in the channel
allocation. The assignment of the channel has been allocated to be codependent
with the routing problem in the wireless mesh network and
that should be based on passage flow on every link. Temporal and
spatial relationship rises to re compute the channel assignment every
time when the pattern changes in mesh network, channel assignment
algorithms assign channels in network. In this paper a computing
path which captures the available path bandwidth is the proposed
information and the proficient routing protocol based on the new path
which provides both static and dynamic links. The consistency
property guarantees that each node makes an appropriate packet
forwarding decision and balancing the control usage of the network,
so that a data packet will traverse through the right path.
Abstract: Karst term is the determiner of a variety of areas or
landforms and unique perspectives that have been formed in result of
the of the ingredients dissolution of rocks constituter by natural
waters. Shiraz area with an area of 5322km2 is located in the simple
folded belt in the southern part of Zagros Mountain of Fars, and is
surrounded with Limestone Mountains (Asmari formation). Shiraz
area is located in Calcareous areas. The infrastructure of this city is
lime and absorbing wells that the city can influence the Limestone
dissolution and those accelerate its rate and increase the cavitation
below the surface. Dasht-e Arjan is a graben, which has been created
as the result of activity of two normal faults in its east and west sides.
It is a complete sample of Karst plains (Polje) which has been created
with the help of tectonic forces (fault) and dissolution process of
water in Asmari limestone formation. It is located 60km. off south
west of Shiraz (on Kazeroon-Shiraz road). In 1971, UNESCO has
recognized this plain as a reserve of biosphere. It is considered as one
of the world’s most beautiful geological phenomena, so that most of
the world’s geologists are interested in visiting this place. The
purpose of this paper is to identify and introduce landscapes of Karst
features shiraz city and Dasht-e Arjan including Karst dissolution
features (Lapiez, Karst springs, dolines, caves, underground caves,
ponors, and Karst valleys), anticlines and synclines, and Arjan Lake.
Abstract: An efficient and green method for oxidation of thiols
to the corresponding disulfides is reported using ionic liquid
[HSO3N(C2H4OSO3H)3] in the presence of free nano-Fe2O3 at 60°C.
Ionic liquid is selective oxidant for S-S Coupling variety aliphatic
and aromatic of thiols to corresponding disulfide in the presence of
free nano-Fe2O3 as recoverable catalyst. Reaction has been performed
in methanol as an inexpensive solvent. This reaction is clean and easy
work-up with no side reaction.
Abstract: The dramatic rise in the use of Social Media (SM)
platforms such as Facebook and Twitter provide access to an
unprecedented amount of user data. Users may post reviews on
products and services they bought, write about their interests, share
ideas or give their opinions and views on political issues. There is a
growing interest in the analysis of SM data from organisations for
detecting new trends, obtaining user opinions on their products and
services or finding out about their online reputations. A recent
research trend in SM analysis is making predictions based on
sentiment analysis of SM. Often indicators of historic SM data are
represented as time series and correlated with a variety of real world
phenomena like the outcome of elections, the development of
financial indicators, box office revenue and disease outbreaks. This
paper examines the current state of research in the area of SM mining
and predictive analysis and gives an overview of the analysis
methods using opinion mining and machine learning techniques.
Abstract: There are a variety of reference current identification
methods, for the shunt active power filter (SAPF), such as the
instantaneous active and reactive power, the instantaneous active and
reactive current and the synchronous detection method are evaluated
and compared under ideal, non sinusoidal and unbalanced voltage
conditions. The SAPF performances, for the investigated
identification methods, are tested for a non linear load. The
simulation results, using Matlab Power System Blockset Toolbox
from a complete structure, are presented and discussed.
Abstract: The bean (Phaseolus vulgaris L.) is one of the best
known of the legumes, and it has a long cultivation tradition in Italy.
The territory of “Subappennino Dauno” (southern Italy) is at around
700 m a.s.l. and is predominantly grown with cereals, olive trees and
grapevines. Ecotypes of white beans to eat dry (such as cannellini
beans) are also grown, which are sought for their palatability, high
digestibility, and ease of cooking. However, these are not easy to find
on the market due to their low production in relatively small areas
and on small family farms that use seeds handed down from
generation to generation. The introduction of these ecotypes in plain
areas of the Puglia region would provide an opportunity to promote
the diffusion of this type of bean. To investigate the adaptability of
these ecotypes in plain environments (Cerignola, in southern Italy) a
comparative trial was carried out between three ‘Monti Dauni’
ecotypes (E1, E2, E3) that are native to mountain areas and the
similar commercial variety, ‘Cannellini’. The data provide useful
information about the quantitative and qualitative characteristics of
these ecotypes when grown in lowland environments. Ecotype E3
provided the greatest bean production (2.34 t ha-1) compared to
‘Cannellini’ (1.28 t ha-1) and the other ecotypes (0.55 and 0.40 t ha-1,
for E1 and E2, respectively), due to its greater plant growth and the
larger size of the seed (and thickness, in particular). Finally, ecotype
E2 provided the greatest protein content (31.2%), although not
significantly different from the commercial cultivar ‘Cannellini’
(32.1%).
Abstract: Drying behavior of blanched sweet potato in a cabinet
dryer using different five air temperatures (40-80°C) and ten sweet
potato varieties sliced to 5mm thickness were investigated. The
drying data were fitted to eight models. The Modified Henderson and
Pabis model gave the best fit to the experimental moisture ratio data
obtained during the drying of all the varieties while Newton (Lewis)
and Wang and Singh models gave the least fit. The values of Deff
obtained for Bophelo variety (1.27 x 10-9 to 1.77 x 10-9 m2/s) was
the least while that of S191 (1.93 x 10-9 to 2.47 x 10-9 m2/s) was the
highest which indicates that moisture diffusivity in sweet potato is
affected by the genetic factor. Activation energy values ranged from
0.27-6.54 kJ/mol. The lower activation energy indicates that drying
of sweet potato slices requires less energy and is hence a cost and
energy saving method. The drying behavior of blanched sweet potato
was investigated in a cabinet dryer. Drying time decreased
considerably with increase in hot air temperature. Out of the eight
models fitted, the Modified Henderson and Pabis model gave the best
fit to the experimental moisture ratio data on all the varieties while
Newton, Wang and Singh models gave the least. The lower activation
energy (0.27 - 6.54 kJ/mol) obtained indicates that drying of sweet
potato slices requires less energy and is hence a cost and energy
saving method.
Abstract: Since, today in most countries around the world much
attention is paid to planning the smallest unit in the city i.e. the
residential neighborhoods to achieve sustainable urban development
goals, a variety of assessment tools have been developed to assess
and monitor the sustainability of new developments. One of the most
reliable and widely used assessment tools is LEED-ND rating system.
This paper whit the aim of assessing sustainability level of Roshdieh
neighborhood in Tabriz, has introduced this rating system and applied
it in the study area. The results indicate that Roshdieh has the
potential of achieving the standards of sustainable neighborhoods, but
the present situation is far from the ideal point.
Abstract: Mech-Degla, Degla-Beida and Frezza are the date
(Phoenix dactylifera L.) common varieties with a more or less good
availability and feeble trade value. Some morphologic and
physicochemical factors were determined. Results show that the
whole date weight is significantly different (P= 95%) concerning
Mech-Degla and Degla-Beida which are more commercialized than
Frezza whereas the pulp mass proportion in relation to whole fruits is
highest for Frezza (88.28%). Moreover, there is a large variability
concerning the weights and densities of constitutive tissues in each
variety. The white tissue is dominant in Mech-Degla in opposite to
the two other varieties. The variance analyze showed that the
difference in weights between brown and white tissues is significant
(P = 95%) for all studied varieties. Some other morphologic and
chemical proprieties of the whole pulps and their two constitutive
parts (brown or pigmented and white) are also investigated. The
predominance of phenolics in Mech-Degla (4.01g/100g, w.b) and
Frezza (4.96 g/100g, w.b) pulps brown part is the main result
revealed in this study.
Abstract: Caused by shorter product life cycles and higher
product variety the importance of production ramp ups is increasing.
Even though companies are aware of that fact, up to 40% of the ramp
up projects still miss technical and economical requirements. The
success of a ramp up depends on the planning of human factors,
organizational aspects and technological solutions. Since only partly
considered in scientific literature, this paper lays its focus on the
human factor during production ramp up. There are only incoherent
methods which address the problems in this area. A systematic and
holistic method to improve the capabilities of the employees during
ramp up is missing. The Harada Method is a relatively young
approach for developing highly-skilled workers. It consists of
different worksheets which help employees to set guidelines and
reach overall objectives. This approach is going to be transferred into
a tool for ramp up management.
Abstract: WiMAX is a telecommunications technology and it is
specified by the Institute of Electrical and Electronics Engineers Inc.,
as the IEEE 802.16 standard. The goal of this technology is to
provide a wireless data over long distances in a variety of ways. IEEE
802.16 is a recent standard for mobile communication. In this paper,
we provide an overview of various key management algorithms to
provide security for WiMAX.
Abstract: Biometallic materials are the most important materials for use in biomedical applications especially in manufacturing a variety of biological artificial replacements in a modern worlds, e.g. hip, knee or shoulder joints, due to their advanced characteristics. Titanium (Ti) and its alloys are used extensively in biomedical applications based on their high specific strength and excellent corrosion resistance. Beta-Ti alloys containing completely biocompatible elements are exceptionally prospective materials for manufacturing of bioimplants. They have superior mechanical, chemical and electrochemical properties for use as biomaterials. These biomaterials have the ability to introduce the most important property of biochemical compatibility which is low elastic modulus. This review examines current information on the recent developments in alloying elements leading to improvements of beta Ti alloys for use as biomaterials. Moreover, this paper focuses mainly on the evolution, evaluation and development of the modulus of elasticity as an effective factor on the performance of beta alloys.
Abstract: The effects of varying air temperature (full, ¾ full, ½ full aircon adjustment, no aircon) in polishing component of Single-Pass Mill on the quality of Philippine inbred rice variety, was investigated. Parameters measured were milling recovery (MR), headrice recovery (HR), and percentage with bran streaks. Cooling method (with aircon) increased MR, HR, and percentage with bran streaks of milled rice. Highest MR and HR (67.62%; 47.33%) were obtained from ¾ full adjustment whereas no aircon were lowest (66.27%; 39.76%). Temperature in polishing component at ¾ full adjustment was 33oC whereas no aircon was 45oC. There was increase of 1.35% in MR and 7.57% in HR. Additional cost of milling per kg due to aircon cooling was P0.04 at 300 tons/yr volume, with 0.15 yr payback period. Net income was estimated at ₱98,100.00. Percentage of kernels with bran streaks increased from 5%–14%, indicating more nutrients of milled rice.