Application of Activity-Based Costing Management System by Key Success Paths to Promote the Competitive Advantages and Operation Performance

Highly developed technology and highly competitive global market highlight the important role of competitive advantages and operation performances in sustainable company operation. Activity-Based Costing (ABC) provides accurate operation cost and operation performance information. Rich literatures provide relevant research with cases study on Activity-Based Costing application, but the research on cause relationship between key success factors and its specific outcome, such as profitability or share market are few. These relationships provide the ways to handle the key success factors to achieve the specific outcomes for ensuring to promote the competitive advantages and operation performances. The main purposes of this research are exploring the key success paths by Key Success Paths approach which will lead the ways to apply Activity-Base Costing. The Key Success Paths is the innovative method which is exploring the cause relationships and explaining what are the effects of key success factors to specific outcomes of Activity-Based Costing implementation. The cause relationships between key success factors and successful specific outcomes are Key Success Paths (KSPs). KSPs are the guidelines to lead the cost management strategies to achieve the goals of competitive advantages and operation performances. The research findings indicate that good management system design may affect the well outcomes of Activity-Based Costing application and achieve to outstanding competitive advantage, operating performance and profitability as well by KSPs exploration.

Measurements of MRI R2* Relaxation Rate in Liver and Muscle: Animal Model

This study was aimed to measure effective transverse relaxation rates (R2*) in the liver and muscle of normal New Zealand White (NZW) rabbits. R2* relaxation rate has been widely used in various hepatic diseases for iron overload by quantifying iron contents in liver. R2* relaxation rate is defined as the reciprocal of T2* relaxation time and mainly depends on the constituents of tissue. Different tissues would have different R2* relaxation rates. The signal intensity decay in Magnetic resonance imaging (MRI) may be characterized by R2* relaxation rates. In this study, a 1.5T GE Signa HDxt whole body MR scanner equipped with an 8-channel high resolution knee coil was used to observe R2* values in NZW rabbit’s liver and muscle. Eight healthy NZW rabbits weighted 2 ~ 2.5 kg were recruited. After anesthesia using Zoletil 50 and Rompun 2% mixture, the abdomen of rabbit was landmarked at the center of knee coil to perform 3-plane localizer scan using fast spoiled gradient echo (FSPGR) pulse sequence. Afterwards, multi-planar fast gradient echo (MFGR) scans were performed with 8 various echo times (TEs) to acquire images for R2* measurements. Regions of interest (ROIs) at liver and muscle were measured using Advantage workstation. Finally, the R2* was obtained by a linear regression of ln(sı) on TE. The results showed that the longer the echo time, the smaller the signal intensity. The R2* values of liver and muscle were 44.8 ± 10.9 s-1 and 37.4 ± 9.5 s-1, respectively. It implies that the iron concentration of liver is higher than that of muscle. In conclusion, the more the iron contents in tissue, the higher the R2*. The correlations between R2* and iron content in NZW rabbits might be valuable for further exploration.

Phage Capsid for Efficient Delivery of Cytotoxic Drugs

Various nanomaterials can be used as a drug delivery vehicles in nanomedicine, called nanocarriers. They can either be organic or inorganic, synthetic or natural-based. Although synthetic nanocarriers are easier to produce, they can often be toxic for the organism and thus not suitable for use in treatment. From naturalbased nanocarriers, the most commonly used are protein cages or viral capsids. In this work, virus bacteriophage λ was used for delivery of different cytotoxic drugs (cisplatin, carboplatin, oxaliplatin and doxorubicin). Large quantities of phage λ were obtained from phage λ-producing strain of E. coli cultivated in medium with 0.2% maltose. After killing of E. coli with chloroform and its removal by centrifugation, the phage was concentrated by ultracentrifugation at 130 000×g and 4°C for 3 h. The encapsulation of the drugs was performed by infusion method and four different concentrations of the drugs were encapsulated (200; 100; 50; 25 μg·mL-1). Free drug molecules were removed by filtration. The encapsulation was verified using the absorbance for doxorubicin and atomic absorption spectrometry for platinum cytostatics. The amount of encapsulated drug linearly increased with the increasing concentration of applied drug with the determination coefficient R2=0.989 for doxorubicin; R2=0.967 for cisplatin; R2=0.989 for carboplatin and R2=0.996 for oxaliplatin. The overall encapsulation efficiency was calculated as 50% for doxorubicin; 8% for cisplatin; 6% for carboplatin and 10% for oxaliplatin.

Stop Forced Child Marriage: A Comparative Global Law Analysis

Millions of girls are forcibly married during the transitional period between puberty and adulthood. At a stage of vulnerability cultural practices, religious rights and social standards place her in a position where she is catapult into womanhood. An advocate against forced child marriage could argue that child rights, cultural rights, religious rights, right to marry, right to life, right to health, right to education, right to be free from slavery, right to be free from torture, right to consent to marriage are all violated by the practice of child marriage. The author is this advocate and this paper will present how some of these rights are violated and establish the need for change.

Effect of Composite Material on Damping Capacity Improvement of Cutting Tool in Machining Operation Using Taguchi Approach

Chatter vibrations, occurring during cutting process, cause vibration between the cutting tool and workpiece, which deteriorates surface roughness and reduces tool life. The purpose of this study is to investigate the influence of cutting parameters and tool construction on surface roughness and vibration in turning of aluminum alloy AA2024. A new design of cutting tool is proposed, which is filled up with epoxy granite in order to improve damping capacity of the tool. Experiments were performed at the lathe using carbide cutting insert coated with TiC and two different cutting tools made of AISI 5140 steel. Taguchi L9 orthogonal array was applied to design of experiment and to optimize cutting conditions. By the help of signal-to-noise ratio and analysis of variance the optimal cutting condition and the effect of the cutting parameters on surface roughness and vibration were determined. Effectiveness of Taguchi method was verified by confirmation test. It was revealed that new cutting tool with epoxy granite has reduced vibration and surface roughness due to high damping properties of epoxy granite in toolholder.

Noninvasive Disease Diagnosis through Breath Analysis Using DNA-Functionalized SWNT Sensor Array

Noninvasive diagnostics of diseases via breath analysis has attracted considerable scientific and clinical interest for many years and become more and more promising with the rapid advancements in nanotechnology and biotechnology. The volatile organic compounds (VOCs) in exhaled breath, which are mainly blood borne, particularly provide highly valuable information about individuals’ physiological and pathophysiological conditions. Additionally, breath analysis is noninvasive, real-time, painless, and agreeable to patients. We have developed a wireless sensor array based on single-stranded DNA (ssDNA)-functionalized single-walled carbon nanotubes (SWNT) for the detection of a number of physiological indicators in breath. Seven DNA sequences were used to functionalize SWNT sensors to detect trace amount of methanol, benzene, dimethyl sulfide, hydrogen sulfide, acetone, and ethanol, which are indicators of heavy smoking, excessive drinking, and diseases such as lung cancer, breast cancer, and diabetes. Our test results indicated that DNA functionalized SWNT sensors exhibit great selectivity, sensitivity, and repeatability; and different molecules can be distinguished through pattern recognition enabled by this sensor array. Furthermore, the experimental sensing results are consistent with the Molecular Dynamics simulated ssDNAmolecular target interaction rankings. Thus, the DNA-SWNT sensor array has great potential to be applied in chemical or biomolecular detection for the noninvasive diagnostics of diseases and personal health monitoring.

Development and Validation of a HPLC Method for 6-Gingerol and 6-Shogaol in Joint Pain Relief Gel Containing Ginger (Zingiber officinale)

High Performance Liquid Chromatography (HPLC) method was developed and validated for simultaneous estimation of 6-Gingerol(6G) and 6-Shogaol(6S) in joint pain relief gel containing ginger extract. The chromatographic separation was achieved by using C18 column, 150 x 4.6mm i.d., 5μ Luna, mobile phase containing acetonitrile and water (gradient elution). The flow rate was 1.0 ml/min and the absorbance was monitored at 282 nm. The proposed method was validated in terms of the analytical parameters such as specificity, accuracy, precision, linearity, range, limit of detection (LOD), limit of quantification (LOQ), and determined based on the International Conference on Harmonization (ICH) guidelines. The linearity ranges of 6G and 6S were obtained over 20- 60 and 6-18 μg/ml respectively. Good linearity was observed over the above-mentioned range with linear regression equation Y= 11016x- 23778 for 6G and Y = 19276x-19604 for 6S (x is concentration of analytes in μg/ml and Y is peak area). The value of correlation coefficient was found to be 0.9994 for both markers. The limit of detection (LOD) and limit of quantification (LOQ) for 6G were 0.8567 and 2.8555 μg/ml and for 6S were 0.3672 and 1.2238 μg/ml respectively. The recovery range for 6G and 6S were found to be 91.57 to 102.36 % and 84.73 to 92.85 % for all three spiked levels. The RSD values from repeated extractions for 6G and 6S were 3.43 and 3.09% respectively. The validation of developed method on precision, accuracy, specificity, linearity, and range were also performed with well-accepted results.

Fracture Control of the Soda-Lime Glass in Laser Thermal Cleavage

The effects of the contact ball-lens on the soda lime glass in laser thermal cleavage with a cw Nd-YAG laser were investigated in this study. A contact ball-lens was adopted to generate a bending force on the crack formation of the soda-lime glass in the laser cutting process. The Nd-YAG laser beam (wavelength of 1064 nm) was focused through the ball-lens and transmitted to the soda-lime glass, which was coated with a carbon film on the surface with a bending force from a ball-lens to generate a tensile stress state on the surface cracking. The fracture was controlled by the contact ball-lens and a straight cutting was tested to demonstrate the feasibility. Experimental observations on the crack propagation from the leading edge, main section and trailing edge of the glass sheet were compared with various mechanical and thermal loadings. Further analyses on the stress under various laser powers and contact ball loadings were made to characterize the innovative technology. The results show that the distributions of the side crack at the leading and trailing edges are mainly dependent on the boundary condition, contact force, cutting speed and laser power. With the increase of the mechanical and thermal loadings, the region of the side cracks might be dramatically reduced with proper selection of the geometrical constrains. Therefore the application of the contact ball-lens is a possible way to control the fracture in laser cleavage with improved cutting qualities.

Statistical Modeling of Local Area Fading Channels Based on Triply Stochastic Filtered Marked Poisson Point Processes

Fading noise degrades the performance of cellular communication, most notably in femto- and pico-cells in 3G and 4G systems. When the wireless channel consists of a small number of scattering paths, the statistics of fading noise is not analytically tractable and poses a serious challenge to developing closed canonical forms that can be analysed and used in the design of efficient and optimal receivers. In this context, noise is multiplicative and is referred to as stochastically local fading. In many analytical investigation of multiplicative noise, the exponential or Gamma statistics are invoked. More recent advances by the author of this paper utilized a Poisson modulated-weighted generalized Laguerre polynomials with controlling parameters and uncorrelated noise assumptions. In this paper, we investigate the statistics of multidiversity stochastically local area fading channel when the channel consists of randomly distributed Rayleigh and Rician scattering centers with a coherent Nakagami-distributed line of sight component and an underlying doubly stochastic Poisson process driven by a lognormal intensity. These combined statistics form a unifying triply stochastic filtered marked Poisson point process model.

Thermal Method for Testing Small Chemisorbents Samples on the Base of Potassium Superoxide

The increase of technogenic and natural accidents, accompanied by air pollution, for example, by combustion products, leads to the necessity of respiratory protection. This work is devoted to the development of a calorimetric method and a device which allows investigating quickly the kinetics of carbon dioxide sorption by chemisorbents on the base of potassium superoxide in order to assess the protective properties of respiratory protective closed circuit apparatus. The features of the traditional approach for determining the sorption properties in a thin layer of chemisorbent are described, as well as methods and devices, which can be used for the sorption kinetics study. The authors developed an approach (as opposed to the traditional approach) based on the power measurement of internal heat sources in the chemisorbent layer. The emergence of the heat sources is a result of exothermic reaction of carbon dioxide sorption. This approach eliminates the necessity of chemical analysis of samples and can significantly reduce the time and material expenses during chemisorbents testing. Error of determining the volume fraction of adsorbed carbon dioxide by the developed method does not exceed 12%. Taking into account the efficiency of the method, we consider that it is a good alternative to traditional methods of chemical analysis under the assessment of the protection sorbents quality.

Using SMS Mobile Technology to Assess the Mastery of Subject Content Knowledge of Science and Mathematics Teachers of Secondary Schools in Tanzania

Sub-Saharan Africa is described as the second fastest growing in mobile phone penetration in the world more than in the United States or the European Union. Mobile phones have been used to provide a lot of opportunities to improve people’s lives in the region such as in banking, marketing, entertainment, and paying for various bills such as water, TV, and electricity. However, the potential of mobile phones to enhance teaching and learning has not been explored. This study presents an experience of developing and delivering SMS based quiz questions used to assess mastery of subject content knowledge of science and mathematics secondary school teachers in Tanzania. The SMS quizzes were used as a follow up support mechanism to 500 teachers who participated in a project to upgrade subject content knowledge of teachers in science and mathematics subjects in Tanzania. Quizzes of 10-15 questions were sent to teachers each week for 8 weeks and the results were analyzed using SPSS. Results show that teachers who participated in chemistry and biology subjects have better performance compared to those who participated in mathematics and physics subjects. Teachers reported some challenges that led to poor performance, This research has several practical implications for those who are implementing or planning to use mobile phones in teaching and learning especially in rural secondary schools in sub-Saharan Africa.

Sustainable Traditional Architecture and Urban Planning in Hot-Arid Climate of Iran

The aim of sustainable architecture is to design buildings with the least adverse effects on the environment and provide better conditions for people. What building forms make the best use of land? This question was addressed in the late 1960s at the center of Land Use and Built Form Studies in Cambridge. This led to a number of influential papers which had a great influence on the practice of urban design. This paper concentrates on the results of sustainability caused by climatic conditions in Iranian traditional architecture in hot-arid regions. As people spent a significant amount of their time in houses, it was very important to have such houses to fulfill their needs physically and spiritually as well as satisfying their cultural and religious aspects of their lifestyles. In a vast country such as Iran with different climatic zones, traditional builders have presented series of logical solutions for human comfort. These solutions have been able to response to the environmental problems for a long period of time. As a result, by considering the experience in traditional architecture of hot–arid climate in Iran, it is possible to attain sustainable architecture.

Crisis In/Out, Emergent, and Adaptive Urban Organisms

This paper focuses on the questions raised through the work of Unit 5: ‘In/Out Crisis, emergent and adaptive’; an architectural research-based studio at [ARC] University of Nicosia. Students were asked to delve into state of Art Technologies in order to propose sustainable Emergent and Adaptive Architectures and Urbanities, the resulting unprecedented spatial conditions and atmospheres of the emergent new ways of living are deemed to be the ultimate aim of the investigation. Students explored a variety of sites and crisis conditions seen through their primary ingredient identified as soil, water and air and their paired combination. Within this methodology, crisis is seen as a mechanism for allowing an emergence of new and fascinating ultimate sustainable future cultures and cities by taking advantage of the primary materiality of the sites.

Courtyard Evolution in Contemporary Sustainable Living

The paper will focus on the strategic development deriving from the evolution of the traditional courtyard spatial organization towards a new, contemporary sustainable way of living. New sustainable approaches that engulf the social issues, the notion of place, the understanding of weather architecture blended together with the bioclimatic behavior will be seen through a series of experimental case studies in the island of Cyprus, inspired and originated from its traditional wisdom, ranging from small scale of living to urban interventions. Weather and nature will be seen as co-architectural authors with architects. Furthermore, the building will be seen not as an object but rather as a vessel of human activities. This will further enhance the notion of merging the material and immaterial, the built and unbuilt, subject-human, and the object-building. This eventually will enable to generate the discussion of the understanding of the building in relation to the place and its inhabitants, where the human topography is more important than the material topography. The specificities of the divided island and the dealing with sites that are in vicinity with the diving Green Line will further trigger explorations dealing with the regeneration issues and the social sustainability offering unprecedented opportunities for innovative sustainable ways of living. Opening up a discourse with premises of weather-nature, materialimmaterial, human-material topographies in relation to the contested sites of the borders will lead us to develop innovative strategies for a profound, both technical and social sustainability, which fruitfully yields to innovative living built environments, responding to the ever changing environmental and social needs. As a starting point, a case study in Kaimakli in Nicosia, a refurbishment with an extension of a traditional house, already engulfs all the traditional/ vernacular wisdom of the bioclimatic architecture. The project focusses on the direct and quite obvious bioclimatic features such as south orientation and cross ventilation. Furthermore, it tries to reinvent the adaptation of these parameters in order to turn the whole house to a contemporary living environment. In order to succeed this, evolutions of traditional architectural elements and spatial conditions are integrated in a way that does not only respond to some certain weather conditions, but they integrate and blend the weather within the built environment. A series of innovations aiming at maximum flexibility is proposed. The house can finally be transformed into a winter enclosure, while for the most part of the year it turns into a ‘camping’ living environment. Parallel to experimental interventions in existing traditional units, we will proceed examining the implementation of the same developed methodology in designing living units and complexes. Malleable courtyard organizations that attempt to blend the traditional wisdom with the contemporary needs for living, the weather and nature with the built environment will be seen tested in both horizontal and vertical developments. Social activities are seen as directly affected and forged by the weather conditions thus generating a new social identity of people where people are directly involved and interacting with the weather. The human actions and interaction with the built, material environment in order to respond to weather will be seen as the result of balancing the social with the technological sustainability, the immaterial, and the material aspects of the living environment.

Atomic Clusters: A Unique Building Motif for Future Smart Nanomaterials

The fundamental issue in understanding the origin and growth mechanism of nanomaterials, from a fundamental unit is a big challenging problem to the scientists. Recently, an immense attention is generated to the researchers for prediction of exceptionally stable atomic cluster units as the building units for future smart materials. The present study is a systematic investigation on the stability and electronic properties of a series of bimetallic (semiconductor-alkaline earth) clusters, viz., BxMg3 (x=1-5) is performed, in search for exceptional and/ or unusual stable motifs. A very popular hybrid exchange-correlation functional, B3LYP along with a higher basis set, viz., 6-31+G[d,p] is employed for this purpose under the density functional formalism. The magic stability among the concerned clusters is explained using the jellium model. It is evident from the present study that the magic stability of B4Mg3 cluster arises due to the jellium shell closure.

Evaluation of Aquifer Protective Capacity and Soil Corrosivity Using Geoelectrical Method

A geoelectric survey was carried out in some parts of Angwan Gwari, an outskirt of Lapai Local Government Area on Niger State which belongs to the Nigerian Basement Complex, with the aim of evaluating the soil corrosivity, aquifer transmissivity and protective capacity of the area from which aquifer characterisation was made. The G41 Resistivity Meter was employed to obtain fifteen Schlumberger Vertical Electrical Sounding data along profiles in a square grid network. The data were processed using interpex 1-D sounding inversion software, which gives vertical electrical sounding curves with layered model comprising of the apparent resistivities, overburden thicknesses, and depth. This information was used to evaluate longitudinal conductance and transmissivities of the layers. The results show generally low resistivities across the survey area and an average longitudinal conductance variation from 0.0237Siemens in VES 6 to 0.1261Siemens in VES 15 with almost the entire area giving values less than 1.0 Siemens. The average transmissivity values range from 96.45 Ω.m2 in VES 4 to 299070 Ω.m2 in VES 1. All but VES 4 and VES14 had an average overburden greater than 400 Ω.m2, these results suggest that the aquifers are highly permeable to fluid movement within, leading to the possibility of enhanced migration and circulation of contaminants in the groundwater system and that the area is generally corrosive.

Integrated Education at Jazan University: Budding Hope for Employability

Experience is what makes a man perfect. Though we tend to learn many a different things in life through practice still we need to go an extra mile to gain experience which would be profitable only when it is integrated with regular practice. A clear phenomenal idea is that every teacher is a learner. The centralized idea of this paper would focus on the integrated practices carried out among the students of Jizan University which enhances learning through experiences. Integrated practices like student-directed activities, balanced curriculum, phonological based activities and use of consistent language would enlarge the vision and mission of students to earn experience through learning. Students who receive explicit instruction and guidance could practice the skills and strategies through student-directed activities such as peer tutoring and cooperative learning. The second effective practice is to use consistent language. Consistent language provides students a model for talking about the new concepts which also enables them to communicate without hindrances. Phonological awareness is an important early reading skill for all students. Students generally have phonemic awareness in their home language can often transfer that knowledge to a second language. And also a balanced curriculum requires instruction in all the elements of reading. Reading is the most effective skill when both basic and higher-order skills are included on a daily basis. Computer based reading and listening skills will empower students to understand language in a better way. English language learners can benefit from sound reading instruction even before they are fully proficient in English as long as the instruction is comprehensible. Thus, if students have to be well equipped in learning they should foreground themselves in various integrated practices through multifarious experience for which teachers are moderators and trainers. This type of learning prepares the students for a constantly changing society which helps them to meet the competitive world around them for better employability fulfilling the vision and mission of the institution.

Effect of Crashed Stone on Properties of Fly Ash Based-Geopolymer Concrete with Local Alkaline Activator in Egypt

Green concrete are generally composed of recycling materials as hundred or partial percent substitutes for aggregate, cement, and admixture in concrete. To reduce greenhouse gas emissions, efforts are needed to develop environmentally friendly construction materials. Using of fly ash based geopolymer as an alternative binder can help reduce CO2 emission of concrete. The binder of geopolymer concrete is different from the ordinary Portland cement concrete. Geopolymer Concrete specimens were prepared with different concentration of NaOH solution M10, M14, and, M16 and cured at 60ºC in duration of 24 hours and 8 hours, in addition to the curing in direct sunlight. Thus, it is necessary to study the effects of the geopolymer binder on the behavior of concrete. Concrete is made by using geopolymer technology is environmental friendly and could be considered as part of the sustainable development. In this study, the Local Alkaline Activator in Egypt and crashed stone as coarse aggregate in fly ash based-geopolymer concrete was investigated. This paper illustrates the development of mechanical properties. Since the gained compressive strength for geopolymer concrete at 28 days was in the range of 22.5MPa – 43.9MPa.

Assessing the Corporate Identity of Malaysia Universities in the East Coast Region with the Market Conditions in Ensuring Self-Sustainability: A Study on Universiti Sultan Zainal Abidin

The liberalisation of the education industry has exposed the institute of higher learning (IHL) in Malaysia to the financial challenges. Without good financial standing, public institution will rely on the government funding. Ostensibly, this contradicts with the government’s aspiration to make universities self-sufficient. With stiff competition from private institutes of higher learning, IHL need to be prepared at the forefront level. The corporate identity itself is the entrance to the world of higher learning and it is in this uniqueness, it will be able to distinguish itself from competitors. This paper examined the perception of the stakeholders at one of the public universities in the east coast region in Malaysia on the perceived reputation and how the university communicate its preparedness for self-sustainability through corporate identity. The findings indicated while the stakeholders embraced the challenges in facing the stiff competition and struggling market conditions, most of them felt the university should put more efforts in mobilising the corporate identity to its constituencies.

A Methodology for Investigating Public Opinion Using Multilevel Text Analysis

Recently, many users have begun to frequently share their opinions on diverse issues using various social media. Therefore, numerous governments have attempted to establish or improve national policies according to the public opinions captured from various social media. In this paper, we indicate several limitations of the traditional approaches to analyze public opinion on science and technology and provide an alternative methodology to overcome these limitations. First, we distinguish between the science and technology analysis phase and the social issue analysis phase to reflect the fact that public opinion can be formed only when a certain science and technology is applied to a specific social issue. Next, we successively apply a start list and a stop list to acquire clarified and interesting results. Finally, to identify the most appropriate documents that fit with a given subject, we develop a new logical filter concept that consists of not only mere keywords but also a logical relationship among the keywords. This study then analyzes the possibilities for the practical use of the proposed methodology thorough its application to discover core issues and public opinions from 1,700,886 documents comprising SNS, blogs, news, and discussions.