Abstract: Third-party warehousing logistics has an important role in the development of external logistics. At present, the third-party logistics in our country is still a new industry, the accounting system has not yet been established, the current financial accounting system of third-party warehousing logistics is mainly in the traditional way of thinking, and only able to provide the total cost information of the entire enterprise during the accounting period, unable to reflect operating indirect cost information. In order to solve the problem of third-party logistics industry cost information distortion, improve the level of logistics cost management, the paper combines theoretical research and case analysis method to reflect cost allocation by building third-party logistics costing model using Time-Driven Activity-Based Costing(TDABC), and takes S company as an example to account and control the warehousing logistics cost.Based on the idea of “Products consume activities and activities consume resources”, TDABC put time into the main cost driver and use time-consuming equation resources assigned to cost objects. In S company, the objects focuses on three warehouse, engaged with warehousing and transportation (the second warehouse, transport point) service. These three warehouse respectively including five departments, Business Unit, Production Unit, Settlement Center, Security Department and Equipment Division, the activities in these departments are classified by in-out of storage forecast, in-out of storage or transit and safekeeping work. By computing capacity cost rate, building the time-consuming equation, the paper calculates the final operation cost so as to reveal the real cost.The numerical analysis results show that the TDABC can accurately reflect the cost allocation of service customers and reveal the spare capacity cost of resource center, verifies the feasibility and validity of TDABC in third-party logistics industry cost accounting. It inspires enterprises focus on customer relationship management and reduces idle cost to strengthen the cost management of third-party logistics enterprises.
Abstract: Iran Central Plateau encompasses a large proportion of this country. The weather in these flat plains is warm and arid with very little precipitation. Different attempts in architecture have been done to alleviate the weather severity of this area and create a living place compatible with humans’ comfort criteria. Investigations have showed that some of the most successful approaches in traditional architecture of the area has been forgotten or are not being used widely. As sustainability is defined as an appropriate solution for environmental, economical, and social disorders, this research is a try to demonstrate the sustainability in aforementioned architecture and based on these studies, propounds solutions for today architecture in hot arid zones.
Abstract: This paper reports an advanced approach in the application of CNC machining for rapid manufacturing processes (CNC-RM). The aim of this study is to improve the quality of machined parts by introducing different cutting tools during finishing operations. As the cutting is performed in different directions, the surfaces presented on part can be classified into several categories. Therefore, suitable cutting tools are assigned to machine particular surfaces and to improve the quality. Experimental studies have been carried out by fabricating several parts based on the suggested approach. The results provide further support for implementing this approach in rapid machining processes.
Abstract: Despite of few research works on municipal sludge, still there is a lack of actual data. Thus, this work was focused on the conditioning and rheology of fresh activated sludge. The effect of cationic polyelectrolyte has been investigated at different concentrations and pH values in a comparative fashion. Yield stress is presented in all results indicating the minimum stress that necessary to reach flow conditions. Connections between particle-particle is the reason for this yield stress, also, the addition of polyelectrolyte causes strong bonds between particles and water resulting in the aggregation of particles which required higher shear stress in order to flow. The results from the experiments indicate that the cationic polyelectrolytes have significant effluence on the sludge characteristic and water quality such as turbidity, SVI, zone settling rate and shear stress.
Abstract: The aim of the study is to determine the relationship between organizational trust level and organizational justice of Municipality officials. Correlational method has been used via descriptive survey model and Organizational Justice Perception Scale, Organizational Trust Inventory and Interpersonal Trust Scale have been applied to 353 participants who work in Konya Metropolitan Municipality and central district municipalities in the study. Frequency as statistical method, Independent Samples t test for binary groups, One Way-ANOVA analyses for multi-groups and Pearson Correlation analysis have been used to determine the relation in the data analysis process.It has been determined in the outcomes of the study that participants have high level of organizational trust, “Interpersonal Trust” is in the first place and there is a significant difference in the favor of male officials in terms of Trust on the Organization Itself and Interpersonal Trust. It has also been understood that officials in district municipalities have higher perception level in all dimensions, there is a significant difference in Trust on the Organization sub-dimension and work status is an important factor on organizational trust perception. Moreover, the study has shown that organizational justice implementations are important in raising trust of official on the organization, administrator and colleagues, and there is a parallel relation between Organizational Trust components and Organizational Trust dimensions.
Abstract: Electron Beam Melting (EBM) process was used to prepare porous scaffolds with controlled porosity to ensure optimal levels of osteointegration for different trabeculae sizes. Morphological characterization by means of SEM analyses was carried out to assess pore dimensions; tensile, compression and adhesion tests have been carried out to determine the mechanical behavior. The results indicate that EBM process allows the creation of regular and repeatable porous scaffolds. Mechanical properties greatly depend on pore dimension and on bulk-pore ratio. Adhesion resistance meets the normative requirements, and the overall performance of the produced structures is compatible with potential orthopaedic applications.
Abstract: With the current rise in the demand of electrical energy, present-day power systems which are large and complex, will continue to grow in both size and complexity. Flexible AC Transmission System (FACTS) controllers provide new facilities, both in steady state power flow control and dynamic stability control. Thyristor Controlled Series Capacitor (TCSC) is one of FACTS equipment, which is used for power flow control of active power in electric power system and for increase of capacities of transmission lines. In this paper, a Backstepping Power Flow Controller (BPFC) for TCSC in multimachine power system is developed and tested. The simulation results show that the TCSC proposed controller is capable of controlling the transmitted active power and improving the transient stability when compared with conventional PI Power Flow Controller (PIPFC).
Abstract: Packaging for vanadium redox flow battery is one of the key elements for successful implementation of flow battery in the electrical energy storage system. Usually the bulky battery size and low energy densities make this technology not available for mobility application. ThereforeRFB with improved packaging size and energy capacity are highly desirable. This paper focuses on the study of packaging improvement for unit cell V-RFB to the application on Series Hybrid Electric Vehicle. Two different designs of 25cm2 and 100cm2 unit cell V-RFB at same current density are used for the sample in this investigation. Further suggestions on packaging improvement are highlighted.
Abstract: Anaerobic modeling is a useful tool to describe and
simulate the condition and behaviour of anaerobic treatment units for
better effluent quality and biogas generation. The present
investigation deals with the anaerobic treatment of brewery
wastewater with varying organic loads. The chemical oxygen demand
(COD) and total suspended solids (TSS) of the influent and effluent
of the bioreactor were determined at various retention times to
generate data for kinetic coefficients. The bio-kinetic coefficients in
the modified Stover–Kincannon kinetic and methane generation
models were determined to study the performance of anaerobic
digestion process. At steady-state, the determination of the kinetic
coefficient (K), the endogenous decay coefficient (Kd), the maximum
growth rate of microorganisms (μmax), the growth yield coefficient
(Y), ultimate methane yield (Bo), maximum utilization rate constant
Umax and the saturation constant (KB) in the model were calculated to
be 0.046 g/g COD, 0.083 (d¯¹), 0.117 (d-¹), 0.357 g/g, 0.516 (L
CH4/gCODadded), 18.51 (g/L/day) and 13.64 (g/L/day) respectively.
The outcome of this study will help in simulation of anaerobic model
to predict usable methane and good effluent quality during the
treatment of industrial wastewater. Thus, this will protect the
environment, conserve natural resources, saves time and reduce cost
incur by the industries for the discharge of untreated or partially
treated wastewater. It will also contribute to a sustainable long-term
clean development mechanism for the optimization of the methane
produced from anaerobic degradation of waste in a close system.
Abstract: This paper proposes frequency offset (FO) estimation
schemes robust to the non-Gaussian noise for orthogonal frequency
division multiplexing (OFDM) systems. A maximum-likelihood (ML)
scheme and a low-complexity estimation scheme are proposed by
applying the probability density function of the cyclic prefix of
OFDM symbols to the ML criterion. From simulation results, it is
confirmed that the proposed schemes offer a significant FO estimation
performance improvement over the conventional estimation scheme
in non-Gaussian noise environments.
Abstract: Self-Consolidating Concrete (SCC) is considered as a relatively new technology created as an effective solution to problems associated with low quality consolidation. A SCC mix is defined as successful if it flows freely and cohesively without the intervention of mechanical compaction. The construction industry is showing high tendency to use SCC in many contemporary projects to benefit from the various advantages offered by this technology.
At this point, a main question is raised regarding the effect of enhanced fluidity of SCC on the structural behavior of high strength self-consolidating reinforced concrete.
A three phase research program was conducted at the American University of Beirut (AUB) to address this concern. The first two phases consisted of comparative studies conducted on concrete and mortar mixes prepared with second generation Sulphonated Naphtalene-based superplasticizer (SNF) or third generation Polycarboxylate Ethers-based superplasticizer (PCE). The third phase of the research program investigates and compares the structural performance of high strength reinforced concrete beam specimens prepared with two different generations of superplasticizers that formed the unique variable between the concrete mixes. The beams were designed to test and exhibit flexure, shear, or bond splitting failure.
The outcomes of the experimental work revealed comparable resistance of beam specimens cast using self-compacting concrete and conventional vibrated concrete. The dissimilarities in the experimental values between the SCC and the control VC beams were minimal, leading to a conclusion, that the high consistency of SCC has little effect on the flexural, shear and bond strengths of concrete members.
Abstract: Working capital is identified as firm’s all current assets. Inventories which are one of the working capital elements are very important among current assets for firms. Because, profitability is an indicator for firms’ financial success is provided with minimum cost and optimum inventory quantity. So in this study, it is investigated as comparatively that the effect of inventory management on the profitability of Turkish firms which operated in weaving industry, eatables industry, wholesale and retail industry in between 2003 – 2012 years. Research data consist of profitability ratios and inventory turnovers ratio calculated by using balance sheets and income statements of firms which operated in Borsa Istanbul (BIST). In this research, the relationship between inventories and profitability is investigated by using SPSS-20 software with regression and correlation analysis. The results achieved from three industry departments which exist in study interpreted as comparatively. Accordingly, it is determined that there is a positive relationship between inventory management and profitability in eatables industry. However, it was founded that there is no relationship between inventory management and profitability in weaving industry and wholesale and retail industry.
Abstract: The aesthetic qualities and the versatility of reinforced
concrete have made it a popular choice for many architects and
structural engineers. Therefore, the exploration of natural materials
such as gravels and sands as well as lime-stone for cement production
is increasing to produce a concrete material. The exploration must
affect to the environment. Therefore, the using of the concrete
materials should be as efficient as possible. According to its natural
behavior of the concrete material, it is strong in compression and weak
in tension. Therefore the contribution of the tensile stresses of the
concrete to the flexural capacity of the beams is neglected. However,
removing of concrete on tension zone affects to the decreasing of
flexural capacity. Introduce the strut action of truss structures may an
alternative to solve the decreasing of flexural capacity. A series of
specimens were prepared to clarify the effect of the truss structures in
the concrete beams without concrete on the tension zone. Results
indicated that the truss system is necessary for the external reinforced
concrete beams. The truss system of concrete beam without concrete
on tension zone (BR) could develop almost same capacity to the
normal beam (BN). It can be observed also that specimens BR has
lower number of cracks than specimen BN. This may be caused by the
fact that there was no bonding effect on the tensile reinforcement on
specimen BR to distribute the cracks.
Abstract: Numerous amounts of metallurgical dusts and sludge containing iron as well as some other valuable elements such as Zn, Pb and C are annually produced in the steelmaking industry. These alternative iron ore resources (fines) with unsatisfying physical and metallurgical properties are difficult to recycle. However, agglomerating these fines to be further used as a feed stock for existing iron and steelmaking processes is practiced successfully at several plants but for limited extent.
In the present study, briquettes of integrated steelmaking industry waste materials (namely, BF-dust and sludge, BOF-dust and sludge) were used as feed stock to produce direct reduced iron (DRI). Physical and metallurgical properties of produced briquettes were investigated by means of TGA/DTA/QMS in combination with XRD. Swelling, softening and melting behavior were also studied using heating microscope.
Abstract: In this paper, we consider the application of Extreme
Value Theory as a risk measurement tool. The Value at Risk, for a set
of indices, from six Stock Exchanges of Frontier markets is
calculated using the Peaks over Threshold method and the
performance of the model index-wise is evaluated using coverage
tests and loss functions. Our results show that “fattailedness” alone of
the data is not enough to justify the use of EVT as a VaR approach.
The structure of the returns dynamics is also a determining factor.
This approach works fine in markets which have had extremes
occurring in the past thus making the model capable of coping with
extremes coming up (Colombo, Tunisia and Zagreb Stock
Exchanges). On the other hand, we find that indices with lower past
than present volatility fail to adequately deal with future extremes
(Mauritius and Kazakhstan). We also conclude that using EVT alone
produces quite static VaR figures not reflecting the actual dynamics
of the data.
Abstract: The problem of magnetohydrodynamics boundary layer flow and heat transfer on a permeable stretching surface in a second grade nanofluid under the effect of heat generation and partial slip is studied theoretically. The Brownian motion and thermophoresis effects are also considered. The boundary layer equations governed by the PDE’s are transformed into a set of ODE’s with the help of local similarity transformations. The differential equations are solved by variational finite element method. The effects of different controlling parameters on the flow field and heat transfer characteristics are examined. The numerical results for the dimensionless velocity, temperature and nanoparticle volume fraction as well as the reduced Nusselt and Sherwood number have been presented graphically. The comparison confirmed excellent agreement. The present study is of great interest in coating and suspensions, cooling of metallic plate, oils and grease, paper production, coal water or coal-oil slurries, heat exchangers technology, materials processing exploiting.
Abstract: There are many researches on parameters affecting seismic behavior of steel moment frames. Great deal of these researches considers cover plate connections with or without haunch and direct beam to column connection for exterior columns. Also there are experimental results for interior connections with equal beam depth on both sides but not much research has been performed on the seismic behavior of joints with unequal beam depth. Based on previous experimental results, a series of companion analyses have been set up considering different beam height and connection detailing configuration to investigate the seismic behavior of the connections. Results of this study indicate that when the differences between beams height on both side increases, use of haunch connection system leads to significant improvement in the seismic response whereas other configurations did not provide satisfying results.
Abstract: Recently in Malaysia, women's participation in teaching profession has increased. The increasing trend of women’s participation in the teaching profession poses challenges in families, especially in the developing countries like Malaysia. One of these challenges, concerns in balancing their role between family and job responsibility that faced by many women teachers. The purpose of this study is to discover how women teachers' impact on family happiness and the challenges faced by them in balancing their role between family and job responsibility. The findings presented in this study are based on survey research in a secondary school Dato’ Bijaya Setia in the district of Gugusan Manjoi which is located in Kedah, Malaysia. The study found that employment of women in economic activity has several beneficial impacts of improving the economic condition of the family. The results also revealed that in low income earning families, both husbands and wives’ employment contribute to the family income that less likely to experience of family poverty. The study also showed despite women's teachers’ significant role towards the overall development of the family, the majority of women teachers encountered a number of difficulties in balancing their role between family and job responsibility especially when they need to work more than the normal working time. Therefore, it is common for the majority of women suffering from psychological stress when they are unable to complete the task at a fixed time. The present study also suggests implication of family friendly policy and its appropriate practice to support the women teachers who are significantly contributing to family, community and the country.
Abstract: Some properties of Intuitionistic Fuzzy (IF) rough relational algebraic operators under an IF rough relational data model are investigated and illustrated using diabetes and heart disease databases. These properties are important and desirable for processing queries in an effective and efficient manner.
Abstract: The present study consisted of an applied test in meat
system to assess the effectiveness of three bio agents bacteriocinproducing
strains: Lm24: Lactobacillus sakei, Lm14and Lm25:
Pediococcus spp. Two tests were carried out: The ex situ test was
intended for three batches added with crude bacteriocin solutions at
12.48 AU/ml for Lm25 and 8.4 AU/ml for Lm14 and Lm24. However, the
in situ one consisted of four batches; three of them inoculated with
one bacteriocinogenic Lm25, Lm14, Lm24, respectively. The fourth one
was used in mixture: Lm14+m24 at approximately of 107 CFU/ml. The
two used tests were done in the presence of the pathogen
St. aureus ATCC 6538, as a test strain at 103 CFU/ml. Another batch
served as a positive or a negative control was used too. The
incubation was performed at 7°C. Total viable counts, staphylococci
and lactic acid bacteria, at the beginning and at selected times with
interval of three days were enumerated. Physico-chemical
determinations (except for in situ test): pH, dry mater, sugars, fat and
total protein, at the beginning and at end of the experiment, were
done, according to the international norms. Our results confirmed the
ex situ effectiveness. Furthermore, the batches affected negatively the
total microbial load over the incubation days, and showed a
significant regression in staphylococcal load at day seven, for Lm14,
Lm24, and Lm25 of 0.73, 2.11, and 2.4 log units. It should be noticed
that, at the last day of culture, staphylococcal load was nil for the
three batches. In the in situ test, the cultures displayed less inhibitory
attitude and recorded a decrease in staphylococcal load, for Lm14,
Lm24, Lm25, Lm14+m24 of 0.73, 0.20, 0.86, 0.032 log units. Therefore,
physicochemical analysis for Lm14, Lm24, Lm25, Lm14+m24 showed an
increase in pH from 5.50 to 5.77, 6.18, 5.96, 7.22, a decrease in dry
mater from 7.30% to 7.05%, 6.87%, 6.32%, 6.00%.This result
reflects the decrease in fat ranging from 1.53% to 1.49%, 1.07%,
0.99%, 0.87%; and total protein from 6.18% to 5.25%, 5.56%,
5.37%, 5.5%. This study suggests that the use of selected strains as
Lm25 could lead to the best results and would help in preserving and
extending the shelf life of lamb meat.