A Comparative Analysis of Activity-Based Costing and Traditional Costing

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.

Comparison of Detrending Methods in Spectral Analysis of Heart Rate Variability

Non-stationary trend in R-R interval series is considered as a main factor that could highly influence the evaluation of spectral analysis. It is suggested to remove trends in order to obtain reliable results. In this study, three detrending methods, the smoothness prior approach, the wavelet and the empirical mode decomposition, were compared on artificial R-R interval series with four types of simulated trends. The Lomb-Scargle periodogram was used for spectral analysis of R-R interval series. Results indicated that the wavelet method showed a better overall performance than the other two methods, and more time-saving, too. Therefore it was selected for spectral analysis of real R-R interval series of thirty-seven healthy subjects. Significant decreases (19.94±5.87% in the low frequency band and 18.97±5.78% in the ratio (p

A Method for Modeling Multiple Antenna Channels

In this paper we propose a method for modeling the correlation between the received signals by two or more antennas operating in a multipath environment. Considering the maximum excess delay in the channel being modeled, an elliptical region surrounding both transmitter and receiver antennas is produced. A number of scatterers are randomly distributed in this region and scatter the incoming waves. The amplitude and phase of incoming waves are computed and used to obtain statistical properties of the received signals. This model has the distinguishable advantage of being applicable for any configuration of antennas. Furthermore the common PDF (Probability Distribution Function) of received wave amplitudes for any pair of antennas can be calculated and used to produce statistical parameters of received signals.

Binarization of Text Region based on Fuzzy Clustering and Histogram Distribution in Signboards

In this paper, we present a novel approach to accurately detect text regions including shop name in signboard images with complex background for mobile system applications. The proposed method is based on the combination of text detection using edge profile and region segmentation using fuzzy c-means method. In the first step, we perform an elaborate canny edge operator to extract all possible object edges. Then, edge profile analysis with vertical and horizontal direction is performed on these edge pixels to detect potential text region existing shop name in a signboard. The edge profile and geometrical characteristics of each object contour are carefully examined to construct candidate text regions and classify the main text region from background. Finally, the fuzzy c-means algorithm is performed to segment and detected binarize text region. Experimental results show that our proposed method is robust in text detection with respect to different character size and color and can provide reliable text binarization result.

Stability of New Macromycetes Phytases under Room, Cooling and Freezing Temperatures of Storage

Phytases are enzymes used as an important component in monogastric animals feeds in order to improve phosphorous availability, since it is not readily assimilated by these animals in the form of the phytate presented in plants and grains. As these enzymes are used in industrial activities, they must retain its catalytic activities during a certain storage period. This study presents information about the stability of 4 different phytases, produced by four macromycetes fungi through solid-state fermentation (SSF). There is a lack of data in literature concerning phytase from macromycetes shelf-life in storage conditions at room, cooling and freezing temperatures. The 4 phytases from macromycetes still had enzymatic activities around 100 days of storage at room temperature. At cooling temperature in 146 days of studies, the phytase from G. stipitatum was the most stable with 44% of the initial activity, in U.gds (units per gram of dried fermented substrate). The freezing temperature was the best condition storage for phytases from G. stipitatum and T. versicolor. Each condition provided a study for each mushroom phytase, totalizing 12 studies. The phytases showed to be stable for a long period without the addition of additives.

The Impact of Product Package Information on Consumer Behavior toward Genetically Modified Foods

Genetically modified (GM) technology in food production continued to generate controversies. Consumers were concerned with the GM foods about the healthy and environmental risks. While consumers- acceptance was a critical factor affecting how widely this technology be used. According to the research review, consumers- lack of information was one of the reasons to explain consumers- low acceptance toward GM foods. The objective for this study wanted to find out would informative product package affect consumers- behavior toward GM foods. An experiment was designed to investigate consumer behavior toward different product package information. The results indicated that the product package information influenced consumer product trust toward GM foods. Compared with the traceability production system information, the information about the GM rice was approved by authorized organizations could increase consumers product trust in GM foods. Consumers in Taiwan saw the information provided by authorized organizations more credible than other information.

Mobile Robot Path Planning Utilizing Probability Recursive Function

In this work a software simulation model has been proposed for two driven wheels mobile robot path planning; that can navigate in dynamic environment with static distributed obstacles. The work involves utilizing Bezier curve method in a proposed N order matrix form; for engineering the mobile robot path. The Bezier curve drawbacks in this field have been diagnosed. Two directions: Up and Right function has been proposed; Probability Recursive Function (PRF) to overcome those drawbacks. PRF functionality has been developed through a proposed; obstacle detection function, optimization function which has the capability of prediction the optimum path without comparison between all feasible paths, and N order Bezier curve function that ensures the drawing of the obtained path. The simulation results that have been taken showed; the mobile robot travels successfully from starting point and reaching its goal point. All obstacles that are located in its way have been avoided. This navigation is being done successfully using the proposed PRF techniques.

A Novel Cytokine Derived Fusion Tag for Over- Expression of Heterologous Proteins in E. coli

We report a novel fusion tag for expressing recombinant proteins in E. coli. The fusion tag is the C-terminus part of the human GMCSF gene comprising 45 amino acids, which aid in over expression of otherwise non expressible genes. Expression of hIFN a2b with this fusion tag also escapes the requirement of rare codons for expression. This is also a first report of a small fusion tag of human origin having affinity to heparin sepharose column facilitating the purification of fusion protein.

Meta-analysis of Performance: Summarizing Research for Implementation of Reconfigurability

The aim of this study is to identify the conditions of implementation for reconfigurability in summarizing past flexible manufacturing systems (FMS) research by drawing overall conclusions from many separate High Performance Manufacturing (HPM) studies. Meta-analysis will be applied to links between HPM programs and their practices related to FMS and manufacturing performance with particular reference to responsiveness performance. More specifically, an application of meta-analysis will be made with reference to two of the main steps towards the development of an empirically-tested theory: testing the adequacy of the measurement of variables and testing the linkages between the variables.

Blind Impulse Response Identification of Frequency Radio Channels: Application to Bran A Channel

This paper describes a blind algorithm for estimating a time varying and frequency selective fading channel. In order to identify blindly the impulse response of these channels, we have used Higher Order Statistics (HOS) to build our algorithm. In this paper, we have selected two theoretical frequency selective channels as the Proakis-s 'B' channel and the Macchi-s channel, and one practical frequency selective fading channel called Broadband Radio Access Network (BRAN A). The simulation results in noisy environment and for different data input channel, demonstrate that the proposed method could estimate the phase and magnitude of these channels blindly and without any information about the input, except that the input excitation is i.i.d (Identically and Independent Distributed) and non-Gaussian.

Dynamic Clustering using Particle Swarm Optimization with Application in Unsupervised Image Classification

A new dynamic clustering approach (DCPSO), based on Particle Swarm Optimization, is proposed. This approach is applied to unsupervised image classification. The proposed approach automatically determines the "optimum" number of clusters and simultaneously clusters the data set with minimal user interference. The algorithm starts by partitioning the data set into a relatively large number of clusters to reduce the effects of initial conditions. Using binary particle swarm optimization the "best" number of clusters is selected. The centers of the chosen clusters is then refined via the Kmeans clustering algorithm. The experiments conducted show that the proposed approach generally found the "optimum" number of clusters on the tested images.

Performance Evaluation of Routing Protocols for High Density Ad Hoc Networks Based on Energy Consumption by GlomoSim Simulator

Ad hoc networks are characterized by multihop wireless connectivity, frequently changing network topology and the need for efficient dynamic routing protocols. We compare the performance of three routing protocols for mobile ad hoc networks: Dynamic Source Routing (DSR), Ad Hoc On-Demand Distance Vector Routing (AODV), location-aided routing (LAR1).Our evaluation is based on energy consumption in mobile ad hoc networks. The performance differentials are analyzed using varying network load, mobility, and network size. We simulate protocols with GLOMOSIM simulator. Based on the observations, we make recommendations about when the performance of either protocol can be best.

Anomaly Detection and Characterization to Classify Traffic Anomalies Case Study: TOT Public Company Limited Network

This paper represents four unsupervised clustering algorithms namely sIB, RandomFlatClustering, FarthestFirst, and FilteredClusterer that previously works have not been used for network traffic classification. The methodology, the result, the products of the cluster and evaluation of these algorithms with efficiency of each algorithm from accuracy are shown. Otherwise, the efficiency of these algorithms considering form the time that it use to generate the cluster quickly and correctly. Our work study and test the best algorithm by using classify traffic anomaly in network traffic with different attribute that have not been used before. We analyses the algorithm that have the best efficiency or the best learning and compare it to the previously used (K-Means). Our research will be use to develop anomaly detection system to more efficiency and more require in the future.

Improving Cache Memory Utilization

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.

Analysis and Categorization of e-Learning Activities Based On Meaningful Learning Characteristics

Learning is the acquisition of new mental schemata, knowledge, abilities and skills which can be used to solve problems potentially more successfully. The learning process is optimum when it is assisted and personalized. Learning is not a single activity, but should involve many possible activities to make learning become meaningful. Many e-learning applications provide facilities to support teaching and learning activities. One way to identify whether the e-learning system is being used by the learners is through the number of hits that can be obtained from the e-learning system's log data. However, we cannot rely solely to the number of hits in order to determine whether learning had occurred meaningfully. This is due to the fact that meaningful learning should engage five characteristics namely active, constructive, intentional, authentic and cooperative. This paper aims to analyze the e-learning activities that is meaningful to learning. By focusing on the meaningful learning characteristics, we match it to the corresponding Moodle e-learning activities. This analysis discovers the activities that have high impact to meaningful learning, as well as activities that are less meaningful. The high impact activities is given high weights since it become important to meaningful learning, while the low impact has less weight and said to be supportive e-learning activities. The result of this analysis helps us categorize which e-learning activities that are meaningful to learning and guide us to measure the effectiveness of e-learning usage.

Finite Volume Model to Study The Effect of Voltage Gated Ca2+ Channel on Cytosolic Calcium Advection Diffusion

Mathematical and computational modeling of calcium signalling in nerve cells has produced considerable insights into how the cells contracts with other cells under the variation of biophysical and physiological parameters. The modeling of calcium signaling in astrocytes has become more sophisticated. The modeling effort has provided insight to understand the cell contraction. Main objective of this work is to study the effect of voltage gated (Operated) calcium channel (VOC) on calcium profile in the form of advection diffusion equation. A mathematical model is developed in the form of advection diffusion equation for the calcium profile. The model incorporates the important physiological parameter like diffusion coefficient etc. Appropriate boundary conditions have been framed. Finite volume method is employed to solve the problem. A program has been developed using in MATLAB 7.5 for the entire problem and simulated on an AMD-Turion 32-bite machine to compute the numerical results.

Daily and Seasonal Changes of Air Pollution in Kuwait

This paper focuses on assessment of air pollution in Umm-Alhyman, Kuwait, which is located south to oil refineries, power station, oil field, and highways. The measurements were made over a period of four days in March and July in 2001, 2004, and 2008. The measured pollutants included methanated and nonmethanated hydrocarbons (MHC, NMHC), CO, CO2, SO2, NOX, O3, and PM10. Also, meteorological parameters were measured, which includes temperature, wind speed and direction, and solar radiation. Over the study period, data analysis showed increase in measured SO2, NOX and CO by factors of 1.2, 5.5 and 2, respectively. This is explained in terms of increase in industrial activities, motor vehicle density, and power generation. Predictions of the measured data were made by the ISC-AERMOD software package and by using the ISCST3 model option. Finally, comparison was made between measured data against international standards.

Theoretical and Analytical Approaches for Investigating the Relations between Sediment Transport and Channel Shape

This study investigated the effect of cross sectional geometry on sediment transport rate. The processes of sediment transport are generally associated to environmental management, such as pollution caused by the forming of suspended sediment in the channel network of a watershed and preserving physical habitats and native vegetations, and engineering applications, such as the influence of sediment transport on hydraulic structures and flood control design. Many equations have been proposed for computing the sediment transport, the influence of many variables on sediment transport has been understood; however, the effect of other variables still requires further research. For open channel flow, sediment transport capacity is recognized to be a function of friction slope, flow velocity, grain size, grain roughness and form roughness, the hydraulic radius of the bed section and the type and quantity of vegetation cover. The effect of cross sectional geometry of the channel on sediment transport is one of the variables that need additional investigation. The width-depth ratio (W/d) is a comparative indicator of the channel shape. The width is the total distance across the channel and the depth is the mean depth of the channel. The mean depth is best calculated as total cross-sectional area divided by the top width. Channels with high W/d ratios tend to be shallow and wide, while channels with low (W/d) ratios tend to be narrow and deep. In this study, the effects of the width-depth ratio on sediment transport was demonstrated theoretically by inserting the shape factor in sediment continuity equation and analytically by utilizing the field data sets for Yalobusha River. It was found by utilizing the two approaches as a width-depth ratio increases the sediment transport decreases.

Estimation of Attenuation and Phase Delay in Driving Voltage Waveform of a Digital-Noiseless, Ultra-High-Speed Image Sensor

Since 2004, we have been developing an in-situ storage image sensor (ISIS) that captures more than 100 consecutive images at a frame rate of 10 Mfps with ultra-high sensitivity as well as the video camera for use with this ISIS. Currently, basic research is continuing in an attempt to increase the frame rate up to 100 Mfps and above. In order to suppress electro-magnetic noise at such high frequency, a digital-noiseless imaging transfer scheme has been developed utilizing solely sinusoidal driving voltages. This paper presents highly efficient-yet-accurate expressions to estimate attenuation as well as phase delay of driving voltages through RC networks of an ultra-high-speed image sensor. Elmore metric for a fundamental RC chain is employed as the first-order approximation. By application of dimensional analysis to SPICE data, we found a simple expression that significantly improves the accuracy of the approximation. Similarly, another simple closed-form model to estimate phase delay through fundamental RC networks is also obtained. Estimation error of both expressions is much less than previous works, only less 2% for most of the cases . The framework of this analysis can be extended to address similar issues of other VLSI structures.

Application of Augmented Reality for Simulation of Robotized Workcell Activity

Augmented Reality (AR) shows great promises for its usage as a tool for simulation and verification of design proposal of new technological systems. Main advantage of augmented reality application usage is possibility of creation and simulation of new technological unit before its realization. This may contribute to increasing of safety and ergonomics and decreasing of economical aspects of new proposed unit. Virtual model of proposed workcell could reveal hidden errors which elimination in later stage of new workcell creation should cause great difficulties. Paper describes process of such virtual model creation and possibilities of its simulation and verification by augmented reality tools.