Abstract: This paper discusses the design characteristics management accounting systems should have to be useful for strategic planning and control and provides brief introductions to strategic variance analysis, profit-linked performance measurement models and balanced scorecard. It shows two multi-period, multiproduct models are specified, can be related to Porter's strategy framework and cost and revenue drivers, and can be used to support strategic planning, control and cost management.
Abstract: Hazardous Material transportation by road is coupled
with inherent risk of accidents causing loss of lives, grievous injuries,
property losses and environmental damages. The most common type
of hazmat road accident happens to be the releases (78%) of
hazardous substances, followed by fires (28%), explosions (14%) and
vapour/ gas clouds (6 %.).
The paper is discussing initially the probable 'Impact Zones'
likely to be caused by one flammable (LPG) and one toxic (ethylene
oxide) chemicals being transported through a sizable segment of a
State Highway connecting three notified Industrial zones in Surat
district in Western India housing 26 MAH industrial units. Three
'hotspots' were identified along the highway segment depending on
the particular chemical traffic and the population distribution within
500 meters on either sides. The thermal radiation and explosion
overpressure have been calculated for LPG / Ethylene Oxide BLEVE
scenarios along with toxic release scenario for ethylene oxide.
Besides, the dispersion calculations for ethylene oxide toxic release
have been made for each 'hotspot' location and the impact zones
have been mapped for the LOC concentrations. Subsequently, the
maximum Initial Isolation and the protective zones were calculated
based on ERPG-3 and ERPG-2 values of ethylene oxide respectively
which are estimated taking the worst case scenario under worst
weather conditions. The data analysis will be helpful to the local
administration in capacity building with respect to rescue /
evacuation and medical preparedness and quantitative inputs to
augment the District Offsite Emergency Plan document.
Abstract: The demand on High voltage (HV) infrastructures is growing due to the corresponding growth in industries and population. Many areas are being developed and therefore require additional electrical power to comply with the demand. Substation upgrade is one of the rapid solutions to ensure the continuous supply of power to customers. This upgrade requires civil modifications to structures and fences. The civil work requires excavation and steel works that may create unsafe touch conditions. This paper presents a brief theoretical overview of the touch voltage inside and around substations and uses CDEGS software to simulate a case study.
Abstract: Almost all Libyan industries (both private and public) have struggled with many difficulties during the past three decades due to many problems. These problems have created a strongly negative impact on the productivity and utilization of many companies within Libya. This paper studies the current awareness and implementation levels of Just-In-Time (JIT) within the Libyan Textile private industry. A survey has been applied in this study using an intensive detailed questionnaire. Based on the analysis of the survey responses, the results show that the management body within the surveyed companies has a modest strategy towards most of the areas that are considered as being very crucial in any successful implementation of JIT. The results also show a variation within the implementation levels of the JIT elements as these varies between Low and Acceptable levels. The paper has also identified limitations within the investigated areas within this industry, and has pointed to areas where senior managers within the Libyan textile industry should take immediate actions in order to achieve effective implementation of JIT within their companies.
Abstract: In this paper, a framework for the simplification and
standardization of metaheuristic related parameter-tuning by applying
a four phase methodology, utilizing Design of Experiments and
Artificial Neural Networks, is presented. Metaheuristics are multipurpose
problem solvers that are utilized on computational optimization
problems for which no efficient problem specific algorithm
exist. Their successful application to concrete problems requires the
finding of a good initial parameter setting, which is a tedious and
time consuming task. Recent research reveals the lack of approach
when it comes to this so called parameter-tuning process. In the
majority of publications, researchers do have a weak motivation for
their respective choices, if any. Because initial parameter settings
have a significant impact on the solutions quality, this course of
action could lead to suboptimal experimental results, and thereby
a fraudulent basis for the drawing of conclusions.
Abstract: The third generation (3G) of cellular system adopted
the spread spectrum as solution for the transmission of the data in the
physical layer. Contrary to systems IS-95 or CDMAOne (systems
with spread spectrum of the preceding generation), the new standard,
called Universal Mobil Telecommunications System (UMTS), uses
long codes in the down link. The system is conceived for the vocal
communication and the transmission of the data. In particular, the
down link is very important, because of the asymmetrical request of
the data, i.e., more remote loading towards the mobiles than towards
the basic station. Moreover, the UMTS uses for the down link an
orthogonal spreading out with a variable factor of spreading out
(OVSF for Orthogonal Variable Spreading Factor). This
characteristic makes it possible to increase the flow of data of one or
more users by reducing their factor of spreading out without
changing the factor of spreading out of other users. In the current
standard of the UMTS, two techniques to increase the performances
of the down link were proposed, the diversity of sending antenna and
the codes space-time. These two techniques fight only fainding. The
receiver proposed for the mobil station is the RAKE, but one can
imagine a receiver more sophisticated, able to reduce the interference
between users and the impact of the coloured noise and interferences
to narrow band. In this context, where the users have long codes
synchronized with variable factor of spreading out and ignorance by
the mobile of the other active codes/users, the use of the sequences of
code pseudo-noises different lengths is presented in the form of one
of the most appropriate solutions.
Abstract: The structure of retinal vessels is a prominent feature,
that reveals information on the state of disease that are reflected in
the form of measurable abnormalities in thickness and colour.
Vascular structures of retina, for implementation of clinical diabetic
retinopathy decision making system is presented in this paper.
Retinal Vascular structure is with thin blood vessel, whose accuracy
is highly dependent upon the vessel segmentation. In this paper the
blood vessel thickness is automatically detected using preprocessing
techniques and vessel segmentation algorithm. First the capture
image is binarized to get the blood vessel structure clearly, then it is
skeletonised to get the overall structure of all the terminal and
branching nodes of the blood vessels. By identifying the terminal
node and the branching points automatically, the main and branching
blood vessel thickness is estimated. Results are presented and
compared with those provided by clinical classification on 50 vessels
collected from Bejan Singh Eye hospital..
Abstract: This paper describes text mining technique for automatically extracting association rules from collections of textual documents. The technique called, Extracting Association Rules from Text (EART). It depends on keyword features for discover association rules amongst keywords labeling the documents. In this work, the EART system ignores the order in which the words occur, but instead focusing on the words and their statistical distributions in documents. The main contributions of the technique are that it integrates XML technology with Information Retrieval scheme (TFIDF) (for keyword/feature selection that automatically selects the most discriminative keywords for use in association rules generation) and use Data Mining technique for association rules discovery. It consists of three phases: Text Preprocessing phase (transformation, filtration, stemming and indexing of the documents), Association Rule Mining (ARM) phase (applying our designed algorithm for Generating Association Rules based on Weighting scheme GARW) and Visualization phase (visualization of results). Experiments applied on WebPages news documents related to the outbreak of the bird flu disease. The extracted association rules contain important features and describe the informative news included in the documents collection. The performance of the EART system compared with another system that uses the Apriori algorithm throughout the execution time and evaluating extracted association rules.
Abstract: Different problems may causes distortion of the rotor,
and hence vibration, which is the most severe damage of the turbine
rotors. In many years different techniques have been developed for
the straightening of bent rotors. The method for straightening can be
selected according to initial information from preliminary inspections
and tests such as nondestructive tests, chemical analysis, run out tests
and also a knowledge of the shaft material. This article covers the
various causes of excessive bends and then some applicable common
straightening methods are reviewed. Finally, hot spotting is opted for
a particular bent rotor. A 325 MW steam turbine rotor is modeled and
finite element analyses are arranged to investigate this straightening
process. Results of experimental data show that performing the exact
hot spot straightening process reduced the bending of the rotor
significantly.
Abstract: This paper presents a Particle Swarm Optimization
(PSO) method for determining the optimal parameters of a first-order
controller for TCP/AQM system. The model TCP/AQM is described
by a second-order system with time delay. First, the analytical
approach, based on the D-decomposition method and Lemma of
Kharitonov, is used to determine the stabilizing regions of a firstorder
controller. Second, the optimal parameters of the controller are
obtained by the PSO algorithm. Finally, the proposed method is
implemented in the Network Simulator NS-2 and compared with the
PI controller.
Abstract: In this paper an algorithm is used to detect the color defects of ceramic tiles. First the image of a normal tile is clustered using GCMA; Genetic C-means Clustering Algorithm; those results in best cluster centers. C-means is a common clustering algorithm which optimizes an objective function, based on a measure between data points and the cluster centers in the data space. Here the objective function describes the mean square error. After finding the best centers, each pixel of the image is assigned to the cluster with closest cluster center. Then, the maximum errors of clusters are computed. For each cluster, max error is the maximum distance between its center and all the pixels which belong to it. After computing errors all the pixels of defected tile image are clustered based on the centers obtained from normal tile image in previous stage. Pixels which their distance from their cluster center is more than the maximum error of that cluster are considered as defected pixels.
Abstract: Background: Widespread use of chemotherapeutic
drugs in the treatment of cancer has lead to higher health hazards
among employee who handle and administer such drugs, so nurses
should know how to protect themselves, their patients and their work
environment against toxic effects of chemotherapy. Aim of this study
was carried out to examine the effect of chemotherapy safety protocol
for oncology nurses on their protective measure practices. Design: A
quasi experimental research design was utilized. Setting: The study
was carried out in oncology department of Menoufia university
hospital and Tanta oncology treatment center. Sample: A
convenience sample of forty five nurses in Tanta oncology treatment
center and eighteen nurses in Menoufiya oncology department.
Tools: 1. an interviewing questionnaire that covering sociodemographic
data, assessment of unit and nurses' knowledge about
chemotherapy. II: Obeservational check list to assess nurses' actual
practices of handling and adminestration of chemotherapy. A base
line data were assessed before implementing Chemotherapy Safety
protocol, then Chemotherapy Safety protocol was implemented, and
after 2 monthes they were assessed again. Results: reveled that 88.9%
of study group I and 55.6% of study group II improved to good total
knowledge scores after educating on the safety protocol, also 95.6%
of study group I and 88.9% of study group II had good total practice
score after educating on the safety protocol. Moreover less than half
of group I (44.4%) reported that heavy workload is the most barriers
for them, while the majority of group II (94.4%) had many barriers
for adhering to the safety protocol such as they didn’t know the
protocol, the heavy work load and inadequate equipment.
Conclusions: Safety protocol for Oncology Nurses seemed to have
positive effect on improving nurses' knowledge and practice.
Recommendation: chemotherapy safety protocol should be instituted
for all oncology nurses who are working in any oncology unit and/ or
center to enhance compliance, and this protocol should be done at
frequent intervals.
Abstract: Clean air in subway station is important to passengers. The Platform Screen Doors (PSDs) can improve indoor air quality in the subway station; however the air quality in the subway tunnel is degraded. The subway tunnel has high CO2 concentration and indoor particulate matter (PM) value. The Indoor Air Quality (IAQ) level in subway environment degrades by increasing the frequency of the train operation and the number of the train. The ventilation systems of the subway tunnel need improvements to have better air-quality. Numerical analyses might be effective tools to analyze the performance of subway twin-track tunnel ventilation systems. An existing subway twin-track tunnel in the metropolitan Seoul subway system is chosen for the numerical simulations. The ANSYS CFX software is used for unsteady computations of the airflow inside the twin-track tunnel when the train moves. The airflow inside the tunnel is simulated when one train runs and two trains run at the same time in the tunnel. The piston-effect inside the tunnel is analyzed when all shafts function as the natural ventilation shaft. The supplied air through the shafts is mixed with the pollutant air in the tunnel. The pollutant air is exhausted by the mechanical ventilation shafts. The supplied and discharged airs are balanced when only one train runs in the twin-track tunnel. The pollutant air in the tunnel is high when two trains run simultaneously in opposite direction and all shafts functioned as the natural shaft cases when there are no electrical power supplies in the shafts. The remained pollutant air inside the tunnel enters into the station platform when the doors are opened.
Abstract: The role of entrepreneurs in generating the economy is
very important. Thus, nurturing entrepreneurship skills among
society is very crucial and should start from the early age. One of the
methods is to teach through game such as board game. Game
provides a fun and interactive platform for players to learn and play.
Besides that as today-s world is moving towards Islamic approach in
terms of finance, banking and entertainment but Islamic based game
is still hard to find in the market especially games on
entrepreneurship. Therefore, there is a gap in this segment that can be
filled by learning entrepreneurship through game. The objective of
this paper is to develop an entrepreneurship digital-based game
entitled “Catur Bistari" that is based on Islamic business approach.
Knowledge and skill of entrepreneurship and Islamic business
approach will be learned through the tasks that are incorporated
inside the game.
Abstract: In this paper, parallelism in the solution of Ordinary
Differential Equations (ODEs) to increase the computational speed is
studied. The focus is the development of parallel algorithm of the two
point Block Backward Differentiation Formulas (PBBDF) that can
take advantage of the parallel architecture in computer technology.
Parallelism is obtained by using Message Passing Interface (MPI).
Numerical results are given to validate the efficiency of the PBBDF
implementation as compared to the sequential implementation.
Abstract: Airport capacity has always been perceived in the
traditional sense as the number of aircraft operations during a
specified time corresponding to a tolerable level of average delay and
it mostly depends on the airside characteristics, on the fleet mix
variability and on the ATM. The adoption of the Directive
2002/30/EC in the EU countries drives the stakeholders to conceive
airport capacity in a different way though. Airport capacity in this
sense is fundamentally driven by environmental criteria, and since
acoustical externalities represent the most important factors, those are
the ones that could pose a serious threat to the growth of airports and
to aviation market itself in the short-medium term. The importance of
the regional airports in the deregulated market grew fast during the
last decade since they represent spokes for network carriers and a
preferential destination for low-fares carriers. Not only regional
airports have witnessed a fast and unexpected growth in traffic but
also a fast growth in the complaints for the nuisance by the people
living near those airports. In this paper the results of a study
conducted in cooperation with the airport of Bologna G. Marconi are
presented in order to investigate airport acoustical capacity as a defacto
constraint of airport growth.
Abstract: A complex valued neural network is a neural network
which consists of complex valued input and/or weights and/or thresholds
and/or activation functions. Complex-valued neural networks
have been widening the scope of applications not only in electronics
and informatics, but also in social systems. One of the most important
applications of the complex valued neural network is in signal
processing. In Neural networks, generalized mean neuron model
(GMN) is often discussed and studied. The GMN includes a new
aggregation function based on the concept of generalized mean of all
the inputs to the neuron. This paper aims to present exhaustive results
of using Generalized Mean Neuron model in a complex-valued neural
network model that uses the back-propagation algorithm (called
-Complex-BP-) for learning. Our experiments results demonstrate the
effectiveness of a Generalized Mean Neuron Model in a complex
plane for signal processing over a real valued neural network. We
have studied and stated various observations like effect of learning
rates, ranges of the initial weights randomly selected, error functions
used and number of iterations for the convergence of error required on
a Generalized Mean neural network model. Some inherent properties
of this complex back propagation algorithm are also studied and
discussed.
Abstract: The reduction in vehicle exhaust emissions achieved
in the last two decades is offset by the growth in traffic, as well as by
changes in the composition of emitted pollutants. The present
investigation illustrates the emissions of in-use gasoline and diesel
passenger cars using the official European driving cycle and the
ARTEMIS real-world driving cycle. It was observed that some of the
vehicles do not comply with the corresponding regulations.
Significant differences in emissions were observed between driving
cycles. Not all pollutants showed a tendency to decrease from Euro 3
to Euro 5.
Abstract: Recently global concerns for the energy security have
steadily been on the increase and are expected to become a major
issue over the next few decades. Energy security refers to a resilient
energy system. This resilient system would be capable of
withstanding threats through a combination of active, direct security
measures and passive or more indirect measures such as redundancy,
duplication of critical equipment, diversity in fuel, other sources of
energy, and reliance on less vulnerable infrastructure. Threats and
disruptions (disturbances) to one part of the energy system affect
another. The paper presents methodology in theoretical background
about energy system as an interconnected network and energy supply
disturbances impact to the network. The proposed methodology uses
a network flow approach to develop mathematical model of the
energy system network as the system of nodes and arcs with energy
flowing from node to node along paths in the network.