Abstract: Activity-Based Costing (ABC) which has become an important aspect of manufacturing/service organizations can be defined as a methodology that measures the cost and performance of activities, resources and cost objects. It can be considered as an alternative paradigm to traditional cost-based accounting systems. The objective of this paper is to illustrate an application of ABC method and to compare the results of ABC with traditional costing methods. The results of the application highlight the weak points of traditional costing methods and an S-Curve obtained is used to identify the undercosted and overcosted products of the firm.
Abstract: This paper represents the results of long term strength of mortar incorporating Rice Husk Ash (RHA). For these work mortar samples were made according to ASTM standard C 109/C. OPC cement was partially replaced by RHA at 0, 10, 15, 20, 25 and 30 percent replacement level. After casting all samples were kept in controlled environment and curing was done up to 90 days. Test of mortar was performed on 3, 7, 28, 90, 365 and 700 days. It is noticed that OPC mortar shows better strength at early age than mortar having RHA but at 90 days and onward the picture is different. At 700 days it is observed that mortar containing 20% RHA shows better result than any other samples.
Abstract: In this paper, an efficient technique is proposed to manage the cache memory. The proposed technique introduces some modifications on the well-known set associative mapping technique. This modification requires a little alteration in the structure of the cache memory and on the way by which it can be referenced. The proposed alteration leads to increase the set size virtually and consequently to improve the performance and the utilization of the cache memory. The current mapping techniques have accomplished good results. In fact, there are still different cases in which cache memory lines are left empty and not used, whereas two or more processes overwrite the lines of each other, instead of using those empty lines. The proposed algorithm aims at finding an efficient way to deal with such problem.
Abstract: Rice husk is a lignocellulosic source that can be
converted to ethanol. Three hundreds grams of rice husk was mixed
with 1 L of 0.18 N sulfuric acid solutions then was heated in an
autoclave. The reaction was expected to be at constant temperature
(isothermal), but before that temperature was achieved, reaction has
occurred. The first liquid sample was taken at temperature of 140 0C
and repeated every 5 minute interval. So the data obtained are in the
regions of non-isothermal and isothermal. It was observed that the
degradation has significant effects on the ethanol production. The
kinetic constants can be expressed by Arrhenius equation with the
frequency factors for hydrolysis and sugar degradation of 1.58 x 105
1/min and 2.29 x 108 L/mole/min, respectively, while the activation
energies are 64,350 J/mole and 76,571 J/mole. The highest ethanol
concentration from fermentation is 1.13% v/v, attained at 220 0C.
Abstract: Increasing number of vehicles and lack of awareness among road users may lead to road accidents. However no specific literature was found to rank vehicles involved in accidents based on fuzzy variables of road users. This paper proposes a ranking of four selected motor vehicles involved in road accidents. Human and non-human factors that normally linked with road accidents are considered for ranking. The imprecision or vagueness inherent in the subjective assessment of the experts has led the application of fuzzy sets theory to deal with ranking problems. Data in form of linguistic variables were collected from three authorised personnel of three Malaysian Government agencies. The Multi Criteria Decision Making, fuzzy TOPSIS was applied in computational procedures. From the analysis, it shows that motorcycles vehicles yielded the highest closeness coefficient at 0.6225. A ranking can be drawn using the magnitude of closeness coefficient. It was indicated that the motorcycles recorded the first rank.
Abstract: In this paper, a set of experimental data has been used to assess the influence of abrasive water jet (AWJ) process parameters in cutting 6063-T6 aluminum alloy. The process variables considered here include nozzle diameter, jet traverse rate, jet pressure and abrasive flow rate. The effects of these input parameters are studied on depth of cut (h); one of most important characteristics of AWJ. The Taguchi method and regression modeling are used in order to establish the relationships between input and output parameters. The adequacy of the model is evaluated using analysis of variance (ANOVA) technique. In the next stage, the proposed model is embedded into a Simulated Annealing (SA) algorithm to optimize the AWJ process parameters. The objective is to determine a suitable set of process parameters that can produce a desired depth of cut, considering the ranges of the process parameters. Computational results prove the effectiveness of the proposed model and optimization procedure.
Abstract: In this manuscript, the LBM is applied for simulating of Mixed Convection in a Lid-Driven cavity with an open side. The cavity horizontal walls are insulated while the west Lid-driven wall is maintained at a uniform temperature higher than the ambient. Prandtl number (Pr) is fixed to 0.71 (air) while Reynolds number (Re) , Richardson number (Ri) and aspect ratio (A) of the cavity are changed in the range of 50-150 , of 0.1-10 and of 1-4 , respectively. The numerical code is validated for the standard square cavity, and then the results of an open ended cavity are presented. Result shows by increasing of aspect ratio, the average Nusselt number (Nu) on lid- driven wall decreases and with same Reynolds number (Re) by increasing of aspect ratio (A), Richardson number plays more important role in heat transfer rate.
Abstract: Our results showed that for the growth of qualitative
seedling and vegetative raw material of ðó. marschallianus Willd. and
T. serphyllum L. it is more profitable to use the in vitro and
hydroponics combined method. In in vitro culture it is possible to do
micro-propagation whole year with 98-99% rhizogenesis. 30000
micro-plants were obtained from one explant during 9 months.
Hydroponic conditions provide the necessary microclimate for
microplants where the survival rate without acclimatization was
93.3%. The essential oil content in hydroponic dry herb of both
species in vegetative and blossom phase was 1.3% whereas in wild
plants it was 1.2%, the content of extractive substances and vitamin
C also exceeded wild plants. Our biochemical and radiochemical
investigations indicated that the medicinal raw materials obtained
from hydroponic and wild plants of Thymus species correspond to
the demands of SPh XI, and the content of artificial radionuclides
does not exceed the MACL.
Abstract: The present paper is an experimental investigation of
roughness effects on nucleate pool boiling of refrigerant R113 on
horizontal circular copper surfaces. The copper samples were treated
by different sand paper grit sizes to achieve different surface
roughness. The average surface roughness of the four samples was
0.901, 0.735, 0.65, and 0.09, respectively. The experiments were
performed in the heat flux range of 8 to 200kW/m2. The heat transfer
coefficient was calculated by measuring wall superheat of the
samples and the input heat flux. The results show significant
improvement of heat transfer coefficient as the surface roughness is
increased. It is found that the heat transfer coefficient of the sample
with Ra=0.901 is 3.4, 10.5, and 38.5% higher in comparison with
surfaces with Ra of 0.735, 0.65, and 0.09 at heat flux of 170 kW/m2.
Moreover, the results are compared with literature data and the well
known Cooper correlation.
Abstract: A new, combinatorial model for analyzing and inter-
preting an electrocardiogram (ECG) is presented. An application of
the model is QRS peak detection. This is demonstrated with an
online algorithm, which is shown to be space as well as time efficient.
Experimental results on the MIT-BIH Arrhythmia database show that
this novel approach is promising. Further uses for this approach are
discussed, such as taking advantage of its small memory requirements
and interpreting large amounts of pre-recorded ECG data.
Abstract: The compressive strength development through
polymerization process of alkaline solution and fly ash blended with Microwave Incinerated Rice Husk Ash (MIRHA) is described in this
paper. Three curing conditions, which are hot gunny curing, ambient
curing, and external humidity curing are investigated to obtain the suitable curing condition for cast in situ provision. Fly ash was
blended with MIRHA at 3%, 5%, and 7% to identify the effect of blended mixes to the compressive strength and microstructure
properties of geopolymer concrete. Compressive strength results
indicated an improvement in the strength development with external humidity curing concrete samples compared to hot gunny curing and
ambient curing. Blended mixes also presented better performance
than control mixes. Improvement of interfacial transition zone (ITZ)
and micro structure in external humidity concrete samples were also
identified compared to hot gunny and ambient curing.
Abstract: Ferroresonance is an electrical phenomenon in
nonlinear character, which frequently occurs in power system due to
transmission line faults and single or more-phase switching on the
lines as well as usage of the saturable transformers. In this study, the
ferroresonance phenomena are investigated under the modeling of the
West Anatolian Electric Power Network of 380 kV in Turkey. The
ferroresonance event is observed as a result of removing the loads at
the end of the lines. In this sense, two different cases are considered.
At first, the switching is applied at 2nd second and the ferroresonance
affects are observed between 2nd and 4th seconds in the voltage
variations of the phase-R. Hence the ferroresonance and nonferroresonance
parts of the overall data are compared with each
others using the Fourier transform techniques to show the
ferroresonance affects.
Abstract: I/O workload is a critical and important factor to
analyze I/O pattern and to maximize file system performance.
However to measure I/O workload on running distributed parallel file
system is non-trivial due to collection overhead and large volume of
data. In this paper, we measured and analyzed file system activities on
two large-scale cluster systems which had TFlops level high
performance computation resources. By comparing file system
activities of 2009 with those of 2006, we analyzed the change of I/O
workloads by the development of system performance and high-speed
network technology.
Abstract: Encrypted messages sending frequently draws the attention
of third parties, perhaps causing attempts to break and
reveal the original messages. Steganography is introduced to hide
the existence of the communication by concealing a secret message
in an appropriate carrier like text, image, audio or video. Quantum
steganography where the sender (Alice) embeds her steganographic
information into the cover and sends it to the receiver (Bob) over a
communication channel. Alice and Bob share an algorithm and hide
quantum information in the cover. An eavesdropper (Eve) without
access to the algorithm can-t find out the existence of the quantum
message. In this paper, a text quantum steganography technique based
on the use of indefinite articles (a) or (an) in conjunction with the nonspecific
or non-particular nouns in English language and quantum
gate truth table have been proposed. The authors also introduced a
new code representation technique (SSCE - Secret Steganography
Code for Embedding) at both ends in order to achieve high level of
security. Before the embedding operation each character of the secret
message has been converted to SSCE Value and then embeds to cover
text. Finally stego text is formed and transmits to the receiver side.
At the receiver side different reverse operation has been carried out
to get back the original information.
Abstract: In the modern construction practices, industrial wastes
or by-products are largely used as raw materials in cement and
concrete. These impart many benefits to the environment and bringabout
an economic impact because the cost of waste disposal is
constantly increasing due to strict environmental regulations. It was
reported in literature that the leakage of oil onto concrete element in
older cement grinding unit resulted in concrete with greater resistance
to freezing and thawing. This effect was thought to be similar to
adding an air-entraining chemical admixture to concrete. This paper
presents an investigation on the load deflection behaviour and crack
patterns of reinforced concrete (RC) beams subjected to four point
loading. Ten 120x260x1900 mm beams were cast with 100%
ordinary Portland cement (OPC) concrete, 20% fly ash (FA) and 20%
rice husk ash (RHA) blended cement concrete. 0.15% dosage of
admixtures (used engine oil, new engine oil, and superplasticizer)
was used throughout the experiment. Results show that OPC and
OPC/RHA RC beams containing used engine oil and superplasticizer
exhibit higher capacity, 18-26% than their corresponding control
mix.
Abstract: The effects of seawater and slurry ice bleeding methods on the sensory, microbiological and chemical quality changes of cod fillets during chilled storage were examined in this study. The results from sensory evaluation showed that slurry ice bleeding method prolonged the shelf life of cod fillets up to 13-14 days compared to 10-11 days for fish bled in seawater. Slurry ice bleeding method also led to a slower microbial growth and biochemical developments, resulting lower total plate count (TPC), H2S-producing bacteria count, total volatile basic nitrogen (TVB-N), trimethylamine (TMA), free fatty acid (FFA) content and higher phospholipid content (PL) compared to those of samples bled in seawater. The results of principle component analysis revealed that TPC, H2S-producing bacteria, TVB-N, TMA and FFA were in significant correlation. They were also in negative correlation with sensory evaluation (Torry score), PL and water holding capacity (WHC).
Abstract: Computer modeling has played a unique role in
understanding electrocardiography. Modeling and simulating cardiac
action potential propagation is suitable for studying normal and
pathological cardiac activation. This paper presents a 2-D Cellular
Automata model for simulating action potential propagation in
cardiac tissue. We demonstrate a novel algorithm in order to use
minimum neighbors. This algorithm uses the summation of the
excitability attributes of excited neighboring cells. We try to
eliminate flat edges in the result patterns by inserting probability to
the model. We also preserve the real shape of action potential by
using linear curve fitting of one well known electrophysiological
model.
Abstract: In this paper, a simulated annealing algorithm has been developed to optimize machining parameters in turning operation on cylindrical workpieces. The turning operation usually includes several passes of rough machining and a final pass of finishing. Seven different constraints are considered in a non-linear model where the goal is to achieve minimum total cost. The weighted total cost consists of machining cost, tool cost and tool replacement cost. The computational results clearly show that the proposed optimization procedure has considerably improved total operation cost by optimally determining machining parameters.
Abstract: Saffron (Crocus sativus) is cultivated as spices,
medicinal and aromatic plant species. At autumn season, heavy
rainfall can cause flooding stress and inhibits growth of saffron. Thus
this research was conducted to study the effect of silver ion (as an
ethylene inhibitor) on growth of saffron under flooding conditions.
The corms of saffron were soaked with one concentration of nano
silver (0, 40, 80 or 120 ppm) and then planting under flooding stress
or non flooding stress conditions. Results showed that number of
roots, root length, root fresh and dry weight, leaves fresh and dry
weight were reduced by 10 day flooding stress. Soaking saffron
corms with 40 or 80 ppm concentration of nano silver rewarded the
effect of flooding stress on the root number, by increasing it.
Furthermore, 40 ppm of nano silver increased root length in stress.
Nano silver 80 ppm in flooding stress, increased leaves dry weight.
Abstract: Turbulent forced convection flow in a 2-dimensional channel over periodic grooves is numerically investigated. Finite volume method is used to study the effect of turbulence model. The range of Reynolds number varied from 10000 to 30000 for the ribheight to channel-height ratio (B/H) of 2. The downstream wall is heated by a uniform heat flux while the upstream wall is insulated. The investigation is analyzed with different types of nanoparticles such as SiO2, Al2O3, and ZnO, with water as a base fluid are used. The volume fraction is varied from 1% to 4% and the nanoparticle diameter is utilized between 20nm to 50nm. The results revealed 114% heat transfer enhancement compared to the water in a grooved channel by using SiO2 nanoparticle with volume fraction and nanoparticle diameter of 4% and 20nm respectively.