Target and Kaizen Costing

increased competition and increased costs of designing made it important for the firms to identify the right products and the right methods for manufacturing the products. Firms should focus on customers and identify customer demands directly to design the right products. Several management methods and techniques that are currently available improve one or more functions or processes in an industry and do not take the complete product life cycle into consideration. On the other hand target costing is a method / philosophy that takes financial, manufacturing and customer aspects into consideration during designing phase and helps firms in making product design decisions to increase the profit / value of the company. It uses various techniques to identify customer demands, to decrease costs of manufacturing and finally to achieve strategic goals. Target Costing forms an integral part of total product design / redesign based on strategic plans.

Effect of Castration on CLA in Meat Goats

Twenty four male Thai native × Anglo-Nubian crossbred goats were randomly allocated to receive four treatments. The experiment was conducted for four months and slaughtered that the Longissimus dorsi muscle was collected for fatty acid analysis. The results conclude that either castrated method or ages had no significantly different on monounsaturated fatty acid (MUFA) (P>0.05) except erucic acid (C22:1n9). Interaction between castrated method and ages had significantly different in MUFA (P

Design and Control of PEM Fuel Cell Diffused Aeration System using Artificial Intelligence Techniques

Fuel cells have become one of the major areas of research in the academia and the industry. The goal of most fish farmers is to maximize production and profits while holding labor and management efforts to the minimum. Risk of fish kills, disease outbreaks, poor water quality in most pond culture operations, aeration offers the most immediate and practical solution to water quality problems encountered at higher stocking and feeding rates. Many units of aeration system are electrical units so using a continuous, high reliability, affordable, and environmentally friendly power sources is necessary. Aeration of water by using PEM fuel cell power is not only a new application of the renewable energy, but also, it provides an affordable method to promote biodiversity in stagnant ponds and lakes. This paper presents a new design and control of PEM fuel cell powered a diffused air aeration system for a shrimp farm in Mersa Matruh in Egypt. Also Artificial intelligence (AI) techniques control is used to control the fuel cell output power by control input gases flow rate. Moreover the mathematical modeling and simulation of PEM fuel cell is introduced. A comparison study is applied between the performance of fuzzy logic control (FLC) and neural network control (NNC). The results show the effectiveness of NNC over FLC.

Faculty-Industry R&D Joint Ventures: Barriers VS Incentives for Developing Nations

The aspiration of this research article is to target and focus the gains of university-Industry (U-I) collaborations and exploring those hurdles which are the obstacles for attaining these gains. University-Industry collaborations have attained great importance since 1980 in USA due to its application in all fields of life. U-I collaboration is a bilateral process where academia is a proactive member to make such alliances. Universities want to ameliorate their academic-base with the technicalities of technobabbles. U-I collaboration is becoming an essential lane for achieving innovative goals in this century. Many developed nations have set successful examples to prove this phenomenon as a catalyst to reduce costs, efforts and personnel for R&D projects. This study is exploits amplitudes of UI collaboration incentives in the light of success stories of developed countries. Many universities in USA, UK, Canada and various European Countries have been engaged with enterprises for numerous collaborative agreements. A long list of strategic and short term R&D projects has been executed in developed countries to accomplish their intended purposes. Due to the lack of intentions, genuine research and research-oriented environment, the mentioned field could not grow very well in developing countries. During last decade, a new wave of research has induced the institutes of developing countries to promote R&D culture especially in Pakistan. Higher Education Commission (HEC) has initiated many projects and funding supports for universities which have collaborative intentions with industry. Findings show that rapid innovation, overwhelm the technological complexities and articulated intellectual-base are major incentives which steer both partners to establish faculty-industry alliances. Everchanging technologies, concerned about intellectual property, different research environment and culture, research relevancy (Basic or applied), exposure differences and diversity of knowledge (bookish or practical) are main barriers to establish and retain joint ventures. Findings also concluded that, it is dire need to support and enhance cooperation among academia and industry to promote highly coordinated research behaviors. Author has proposed a roadmap for developing countries to promote R&D clusters among faculty and industry to deal the technological challenges and innovation complexities. Based on our research findings, Model for R&D Collaboration for developing countries also have been proposed to promote articulated R&D environment. If developing countries follow this phenomenon, rapid innovations can be achieved with limited R&D budget heads.

Adaptation of State/Transition-Based Methods for Embedded System Testing

In this paper test generation methods and appropriate fault models for testing and analysis of embedded systems described as (extended) finite state machines ((E)FSMs) are presented. Compared to simple FSMs, EFSMs specify not only the control flow but also the data flow. Thus, we define a two-level fault model to cover both aspects. The goal of this paper is to reuse well-known FSM-based test generation methods for automation of embedded system testing. These methods have been widely used in testing and validation of protocols and communicating systems. In particular, (E)FSMs-based specification and testing is more advantageous because (E)FSMs support the formal semantic of already standardised formal description techniques (FDTs) despite of their popularity in the design of hardware and software systems.

Non-contact Gaze Tracking with Head Movement Adaptation based on Single Camera

With advances in computer vision, non-contact gaze tracking systems are heading towards being much easier to operate and more comfortable for use, the technique proposed in this paper is specially designed for achieving these goals. For the convenience in operation, the proposal aims at the system with simple configuration which is composed of a fixed wide angle camera and dual infrared illuminators. Then in order to enhance the usability of the system based on single camera, a self-adjusting method which is called Real-time gaze Tracking Algorithm with head movement Compensation (RTAC) is developed for estimating the gaze direction under natural head movement and simplifying the calibration procedure at the same time. According to the actual evaluations, the average accuracy of about 1° is achieved over a field of 20×15×15 cm3.

Use of Waste Glass as Coarse Aggregate in Concrete: A Possibility towards Sustainable Building Construction

Climate change and environmental pressures are major international issues nowadays. It is time when governments, businesses and consumers have to respond through more environmentally friendly and aware practices, products and policies. This is the prime time to develop alternative sustainable construction materials, reduce greenhouse gas emissions, save energy, look to renewable energy sources and recycled materials, and reduce waste. The utilization of waste materials (slag, fly ash, glass beads, plastic and so on) in concrete manufacturing is significant due to its engineering, financial, environmental and ecological benefits. Thus, utilization of waste materials in concrete production is very much helpful to reach the goal of the sustainable construction. Therefore, this study intends to use glass beads in concrete production. The paper reports on the performance of 9 different concrete mixes containing different ratios of glass crushed to 5 mm - 20 mm maximum size and glass marble of 20 mm size as coarse aggregate. Ordinary Portland cement type 1 and fine sand less than 0.5 mm were used to produce standard concrete cylinders. Compressive strength tests were carried out on concrete specimens at various ages. Test results indicated that the mix having the balanced ratio of glass beads and round marbles possess maximum compressive strength which is 3889 psi, as glass beads perform better in bond formation but have lower strength, on the other hand marbles are strong in themselves but not good in bonding. These mixes were prepared following a specific W/C and aggregate ratio; more strength can be expected to achieve from different W/C, aggregate ratios, adding admixtures like strength increasing agents, ASR inhibitor agents etc.

Using Model to Plan of Strategic Objectives

Importance of strategic planning is unquestionable. However, the practical implementation of a strategic plan faces too many obstacles. The aim of the article is explained the importance of strategic planning and to find how companies in Moravian-Silesian Region deal with strategic planning, and to introduce the model, which helps to set strategic goals in financial indicators area. This model should be part of the whole process of strategic planning and can be use to predict the future values of financial indicators of the company with regard to the factor, which influence these indicators.

Identifying and Prioritizing Goals of Joint Venture between Manufacturing Cooperative Firms, using TOPSIS

In recent years, strategic alliances have taken increasing importance as a means to control competitive forces and to enter into new markets. Joint ventures are one of the most frequently used contractual forms in strategic alliances. There are various motivations for cooperation between two or more firms e.g., accessing to technical know-how, accessing to financial resources and managing risks. The firms must know about these motivations to encourage for establishing joint venture. So, it is important for managers to understand about these motives. On the other hand, the cooperation section is one of the most effective parts in each country. In this way, our study identifies goals of joint venture between cooperative manufacturing firms, and prioritizes those using TOPSIS1. The results show that the most important of joint venture goals are: accessing to managerial know-how, sharing total capital investment.

A Study on the User Experience Design of Mobile Twitter Application

The number of people using SNS with their mobile devices is soaring. This research focuses on the Twitter service that has the most third-party applications and delved into the fact that there were not sufficient studies on the UX design aspects of Twitter applications. Among social network services which have emerged as a major social topic lately, this research try to analyze the UX design of the Twitter application which is also called micro-blogging service. Therefore this research sets its goal to draw components of the UX design aspect of the Tweeter application on which there are not enough analysis yet. Moreover, this research suggests improvement of mobile application which will assure better users- experience. In order to analyze the UX design aspect of the mobile twitter application, with relevant document and user research, evaluating factors of the UX Design which would affect users- experience were organized. The subjects for cases were selected among six paid and free social networking applications that had been consistently ranked from 1st to 100th in the Korean application store during May, 2012 after closely monitoring the rank. From May 15th to May 11th in 2012, in accordance with the evaluating standard, surveys were conducted in a form of interviews with 20 subjects who have used the Twitter application to find out problems and solutions for the UX design of the mobile Twitter application.

A Novel Low Power, High Speed 14 Transistor CMOS Full Adder Cell with 50% Improvement in Threshold Loss Problem

Full adders are important components in applications such as digital signal processors (DSP) architectures and microprocessors. In addition to its main task, which is adding two numbers, it participates in many other useful operations such as subtraction, multiplication, division,, address calculation,..etc. In most of these systems the adder lies in the critical path that determines the overall speed of the system. So enhancing the performance of the 1-bit full adder cell (the building block of the adder) is a significant goal.Demands for the low power VLSI have been pushing the development of aggressive design methodologies to reduce the power consumption drastically. To meet the growing demand, we propose a new low power adder cell by sacrificing the MOS Transistor count that reduces the serious threshold loss problem, considerably increases the speed and decreases the power when compared to the static energy recovery full (SERF) adder. So a new improved 14T CMOS l-bit full adder cell is presented in this paper. Results show 50% improvement in threshold loss problem, 45% improvement in speed and considerable power consumption over the SERF adder and other different types of adders with comparable performance.

Testing of DISAL D240 and D420 Ceramic Tool Materials with an Interrupted Cut Simulator

This paper presents a solution for ceramic cutting tools availability in interrupted machining. Experiments were performed on a special fixture – the interrupted cut simulator. This fixture was constructed at our Department of Machining and Assembly within the scope of a project by the Czech Science Foundation. The goals of the tests were to contribute to the wider usage of these cutting materials in machining, especially in interrupted machining. Through the centuries, producers of ceramic cutting tools have taken big steps forward. Namely, increasing durability in maintaining high levels of strength and hardness lends an advantage. Some producers of these materials advise cutting inserts for interrupted machining at the present time [1, 2].

Service Identification Approach to SOA Development

Service identification is one of the main activities in the modeling of a service-oriented solution, and therefore errors made during identification can flow down through detailed design and implementation activities that may necessitate multiple iterations, especially in building composite applications. Different strategies exist for how to identify candidate services that each of them has its own benefits and trade offs. The approach presented in this paper proposes a selective identification of services approach, based on in depth business process analysis coupled with use cases and existing assets analysis and goal service modeling. This article clearly emphasizes the key activities need for the analysis and service identification to build a optimized service oriented architecture. In contrast to other approaches this article mentions some best practices and steps, wherever appropriate, to point out the vagueness involved in service identification.

Evaluation Techniques of Photography in Visual Communications in Iran

Although a picture can be automatically a graphic work, but especially in the field of graphics and images based on the idea of advertising and graphic design will be prepared and photographers to realize the design using his own knowledge and skills to help does. It is evident that knowledge of photography, photographer and designer of the facilities, fields of reaching a higher level of quality offers. At the same time do not have a graphic designer is also skilled photographer, but can execute your idea may delegate to an expert photographer. Using technology and methods in all fields of photography, graphic art may be applicable. But most of its application in Iran, in works such as packaging, posters, Bill Board, advertising, brochures and catalogs are. In this study, we review how the images and techniques in the chart should be used in Iranian graphic photo what impact has left. Using photography techniques and procedures can be designed and helped advance the goals graphic. Technique could not determine the idea. But what is important to think about design and photography and his creativity can flourish as a tool to be effective graphic designer in mind. Computer software to help it's very promotes creativity techniques shall graphic designer but also it is as a tool. Using images in various fields, especially graphic arts and only because it is not being documented, but applications are beautiful. As to his photographic style from today is graphics. Graphic works try to affect impacts on their audience. Hence the photo as an important factor is attention. The other hand saw the man with the extent of forgiving and understanding people's image, instead of using the word to your files, allows large messages and concepts should be sent in the shortest time. Posters, advertisements, brochures, catalog and packaging products very diverse agricultural, industrial and food could not be self-image. Today, the use of graphic images for a big score and the photos to richen the role graphic design plays a major.

Explanatory of Relationship between Learning Motivation and Learning Performance

In this paper, the relationship between learning motivation and learning performance is explored by using exchange theory. The relationship is concluded that external performance can raise learning motivation and then increase learning performance. The internal performance should be not completely neglected and the external performance should be not attached important excessively. The parents need self-study and must be also reeducated. The existing education must be improved in raise of internal performance. The incorrect learning thinking will mislead the students, parents, and educators of next generation, when the students obtain good learning performance in the learning environment with excess stimulants. Over operation of external performance will result abnormal learning thinking and violating learning goal. Learning is not only to obtain performance. Learning quality and learning performance will be limited as without learning motivation. The best learning motivation is, the best learning performance is. The learning for reward is not good for learning performance. Strategies of promoting life-long learning are including the encouraging for learner, establishment of good interaction learning environment, and the advertisement of the merit and the importance of life-long learning, which can let the learner with the correct learning motivation.

Analysis and Study of Parboiling Method, and the Following Impact on Waste Reduction and Yield Increase of Iranian Rice in Paddy Conversion Phase

An important goal of parboiling is a decrease of rice broken percentage and at the beginning Selected paddy of variety of rice Tarom and soaked at three different temperatures 45 Cº, 65 Cº and 80 Cº orderly for 5 hours, 4 hours and 1.5 hours to moisture of 40 % and then in steaming stage to operate these action two steaming methods are selected steaming under pressure condition and steaming in atmosphere pressure and In the first method after exerting air, the steam pressure is increase to 1 Kg/Cm2 which is done in two different duration times of 2.5 and 5 minutes and in second method used of three times of 5,10 and 15 minutes and dry to 8% moisture and decreases of rice broken percentage at best condition in variety of Tarom of 37.2 % to 7.3 % and increases yield percentage at best condition in variety of Tarom of 69.4 % to 75.93 % and bran percentage decreased in variety of Tarom of 9.53 % to 2.2-3.2 % and this issue cause increases yield percentage in rice and use of This method is very significant for our country because broken percentage of rice in our country is 23-33 %.

Investigating Mental Workload of VR Training versus Serious Game Training on Shoot Operation Training

Thanks to VR technology advanced, there are many researches had used VR technology to develop a training system. Using VR characteristics can simulate many kinds of situations to reach our training-s goal. However, a good training system not only considers real simulation but also considers learner-s learning motivation. So, there are many researches started to conduct game-s features into VR training system. We typically called this is a serious game. It is using game-s features to engage learner-s learning motivation. However, VR or Serious game has another important advantage. That is simulating feature. Using this feature can create any kinds of pressured environments. Because in the real environment may happen any emergent situations. So, increasing the trainees- pressure is more important when they are training. Most pervious researches are investigated serious game-s applications and learning performance. Seldom researches investigated how to increase the learner-s mental workload when they are training. So, in our study, we will introduce a real case study and create two types training environments. Comparing the learner-s mental workload between VR training and serious game.

A Co-writing Development Approachto Wikis: PedagogicalIssues and Implications

Wikis are promoted as collaborative writing tools that allow students to transform a text into a collective document by information sharing and group reflection. However, despite the promising collaborative capabilities of wikis, their pedagogical value regarding collaborative writing is still questionable. Wiki alone cannot make collaborative writing happen, and students do not automatically become more active, participate, and collaborate with others when they use wikis. To foster collaborative writing and active involvement in wiki development there is a need for a systematic approach to wikis. Themain goal of this paper is to propose and evaluate a co-writing approach to the development of wikis, along with the study of three wiki applications to report on pedagogical implications of collaborative writing in higher education.

A General Model for Acquiring Knowledge

In this paper, based on the work in [1], we further give a general model for acquiring knowledge, which first focuses on the research of how and when things involved in problems are made then describes the goals, the energy and the time to give an optimum model to decide how many related things are supposed to be involved in. Finally, we acquire knowledge from this model in which there are the attributes, actions and connections of the things involved at the time when they are born and the time in their life. This model not only improves AI theories, but also surely brings the effectiveness and accuracy for AI system because systems are given more knowledge when reasoning or computing is used to bring about results.

Discrimination of Seismic Signals Using Artificial Neural Networks

The automatic discrimination of seismic signals is an important practical goal for earth-science observatories due to the large amount of information that they receive continuously. An essential discrimination task is to allocate the incoming signal to a group associated with the kind of physical phenomena producing it. In this paper, two classes of seismic signals recorded routinely in geophysical laboratory of the National Center for Scientific and Technical Research in Morocco are considered. They correspond to signals associated to local earthquakes and chemical explosions. The approach adopted for the development of an automatic discrimination system is a modular system composed by three blocs: 1) Representation, 2) Dimensionality reduction and 3) Classification. The originality of our work consists in the use of a new wavelet called "modified Mexican hat wavelet" in the representation stage. For the dimensionality reduction, we propose a new algorithm based on the random projection and the principal component analysis.