An Analysis of Activity-Based Costing in a Manufacturing System

Activity-Based Costing (ABC) represents an alternative paradigm to traditional cost accounting system and it often provides more accurate cost information for decision making such as product pricing, product mix, and make-orbuy decisions. ABC models the causal relationships between products and the resources used in their production and traces the cost of products according to the activities through the use of appropriate cost drivers. In this paper, the implementation of the ABC in a manufacturing system is analyzed and a comparison with the traditional cost based system in terms of the effects on the product costs are carried out to highlight the difference between two costing methodologies. By using this methodology, a valuable insight into the factors that cause the cost is provided, helping to better manage the activities of the company.

A Low Noise Microwave Filter with Minimum Distortion

In this paper, a low noise microwave bandpass filter (BPF) is presented. This filter is fabricated by modifying the conventional cross-coupled structure. The spurious response is improved by using the end open coupled lines, and the influence of the noise is minimized. Impedance matrix of the open end coupled circuit clarifies the characteristic of the suppression of the spurious response. The rejection of spurious suppression region of the proposed filter is greater than 20 dB from 3-13 GHz. The measured results of the fabricated filter confirm the concepts of the proposed design and exhibits high performance.

Study of Asphaltene Precipitation İnduced Formation Damage During CO2 Injection for a Malaysian Light Oil

In this work, the precipitation of asphaltene from a Malaysian light oil reservoir was studies. A series of experiments were designed and carried out to examine the effect of CO2 injection on asphaltene precipitation. Different pressures of injections were used in Dynamic flooding experiment in order to investigate the effect of pressure versus injection pore volume of CO2. These dynamic displacement tests simulate reservoir condition. Results show that by increasing the pore volume of injected gas asphaltene precipitation will increases, also rise in injection pressure causes less precipitation. Sandstone core plug was used to represent reservoir formation during displacement test; therefore it made it possible to study the effect of present of asphaltene on formation. It is found out that the precipitated asphaltene can reduce permeability and porosity which is not favorable during oil production.

From Micro to Nanosystems: An Exploratory Study of Influences on Innovation Teams

What influences microsystems (MEMS) and nanosystems (NEMS) innovation teams apart from technology complexity? Based on in-depth interviews with innovators, this research explores the key influences on innovation teams in the early phases of MEMS/NEMS. Projects are rare and may last from 5 to 10 years or more from idea to concept. As fundamental technology development in MEMS/NEMS is highly complex and interdisciplinary by involving expertise from different basic and engineering disciplines, R&D is rather a 'testing of ideas' with many uncertainties than a clearly structured process. The purpose of this study is to explore the innovation teams- environment and give specific insights for future management practices. The findings are grouped into three major areas: people, know-how and experience, and market. The results highlight the importance and differences of innovation teams- composition, transdisciplinary knowledge, project evaluation and management compared to the counterparts from new product development teams.

On-line Identification of Continuous-time Hammerstein Systems via RBF Networks and Immune Algorithm

This paper deals with an on-line identification method of continuous-time Hammerstein systems by using the radial basis function (RBF) networks and immune algorithm (IA). An unknown nonlinear static part to be estimated is approximately represented by the RBF network. The IA is efficiently combined with the recursive least-squares (RLS) method. The objective function for the identification is regarded as the antigen. The candidates of the RBF parameters such as the centers and widths are coded into binary bit strings as the antibodies and searched by the IA. On the other hand, the candidates of both the weighting parameters of the RBF network and the system parameters of the linear dynamic part are updated by the RLS method. Simulation results are shown to illustrate the proposed method.

Flow Acoustics in Solid-Fluid Structures

The governing two-dimensional equations of a heterogeneous material composed of a fluid (allowed to flow in the absence of acoustic excitations) and a crystalline piezoelectric cubic solid stacked one-dimensionally (along the z direction) are derived and special emphasis is given to the discussion of acoustic group velocity for the structure as a function of the wavenumber component perpendicular to the stacking direction (being the x axis). Variations in physical parameters with y are neglected assuming infinite material homogeneity along the y direction and the flow velocity is assumed to be directed along the x direction. In the first part of the paper, the governing set of differential equations are derived as well as the imposed boundary conditions. Solutions are provided using Hamilton-s equations for the wavenumber vs. frequency as a function of the number and thickness of solid layers and fluid layers in cases with and without flow (also the case of a position-dependent flow in the fluid layer is considered). In the first part of the paper, emphasis is given to the small-frequency case. Boundary conditions at the bottom and top parts of the full structure are left unspecified in the general solution but examples are provided for the case where these are subject to rigid-wall conditions (Neumann boundary conditions in the acoustic pressure). In the second part of the paper, emphasis is given to the general case of larger frequencies and wavenumber-frequency bandstructure formation. A wavenumber condition for an arbitrary set of consecutive solid and fluid layers, involving four propagating waves in each solid region, is obtained again using the monodromy matrix method. Case examples are finally discussed.

Increased Solubility, Dissolution and Physicochemical Studies of Curcumin- Polyvinylpyrrolidone K-30 Solid Dispersions

Solid dispersions (SD) of curcuminpolyvinylpyrrolidone in the ratio of 1:2, 1:4, 1:5, 1:6, and 1:8 were prepared in an attempt to increase the solubility and dissolution. Solubility, dissolution, powder X-ray diffraction (XRD), differential scanning calorimetry (DSC) and Fourier transform infrared spectroscopy (FTIR) of solid dispersions, physical mixtures (PM) and curcumin were evaluated. Both solubility and dissolution of curcumin solid dispersions were significantly greater than those observed for physical mixtures and intact curcumin. The powder X-ray diffractograms indicated that the amorphous curcumin was obtained from all solid dispersions. It was found that the optimum weight ratio for curcumin:PVP K-30 is 1:6. The 1:6 solid dispersion still in the amorphous from after storage at ambient temperature for 2 years and the dissolution profile did not significantly different from freshly prepared.

Time and Frequency Domain Analysis of Heart Rate Variability and their Correlations in Diabetes Mellitus

Diabetes mellitus (DM) is frequently characterized by autonomic nervous dysfunction. Analysis of heart rate variability (HRV) has become a popular noninvasive tool for assessing the activities of autonomic nervous system (ANS). In this paper, changes in ANS activity are quantified by means of frequency and time domain analysis of R-R interval variability. Electrocardiograms (ECG) of 16 patients suffering from DM and of 16 healthy volunteers were recorded. Frequency domain analysis of extracted normal to normal interval (NN interval) data indicates significant difference in very low frequency (VLF) power, low frequency (LF) power and high frequency (HF) power, between the DM patients and control group. Time domain measures, standard deviation of NN interval (SDNN), root mean square of successive NN interval differences (RMSSD), successive NN intervals differing more than 50 ms (NN50 Count), percentage value of NN50 count (pNN50), HRV triangular index and triangular interpolation of NN intervals (TINN) also show significant difference between the DM patients and control group.

Sediment Transport Experiments: The Influence of the Furrow Geometry

In this experimental work, we have shown that the geometric shape of the grooves (furrows) plays an important role in sediment dynamics. In addition, the rheological behaviour of solid discharge does not depend only on the velocity discharge but also on the geometric shape.

Kinetic model and Simulation Analysis for Propane Dehydrogenation in an Industrial Moving Bed Reactor

A kinetic model for propane dehydrogenation in an industrial moving bed reactor is developed based on the reported reaction scheme. The kinetic parameters and activity constant are fine tuned with several sets of balanced plant data. Plant data at different operating conditions is applied to validate the model and the results show a good agreement between the model predictions and plant observations in terms of the amount of main product, propylene produced. The simulation analysis of key variables such as inlet temperature of each reactor (Tinrx) and hydrogen to total hydrocarbon ratio (H2/THC) affecting process performance is performed to identify the operating condition to maximize the production of propylene. Within the range of operating conditions applied in the present studies, the operating condition to maximize the propylene production at the same weighted average inlet temperature (WAIT) is ΔTinrx1= -2, ΔTinrx2= +1, ΔTinrx3= +1 , ΔTinrx4= +2 and ΔH2/THC= -0.02. Under this condition, the surplus propylene produced is 7.07 tons/day as compared with base case.

In Vitro Study of Coded Transmission in Synthetic Aperture Ultrasound Imaging Systems

In the paper the study of synthetic transmit aperture method applying the Golay coded transmission for medical ultrasound imaging is presented. Longer coded excitation allows to increase the total energy of the transmitted signal without increasing the peak pressure. Moreover signal-to-noise ratio and penetration depth are improved while maintaining high ultrasound image resolution. In the work the 128-element linear transducer array with 0.3 mm inter-element spacing excited by one cycle and the 8 and 16- bit Golay coded sequences at nominal frequency 4 MHz was used. To generate a spherical wave covering the full image region a single element transmission aperture was used and all the elements received the echo signals. The comparison of 2D ultrasound images of the tissue mimicking phantom and in vitro measurements of the beef liver is presented to illustrate the benefits of the coded transmission. The results were obtained using the synthetic aperture algorithm with transmit and receive signals correction based on a single element directivity function.

Swine Flu Transmission Model in Risk and Non-Risk Human Population

The Swine flu outbreak in humans is due to a new strain of influenza A virus subtype H1N1 that derives in part from human influenza, avian influenza, and two separated strains of swine influenza. It can be transmitted from human to human. A mathematical model for the transmission of Swine flu is developed in which the human populations are divided into two classes, the risk and non-risk human classes. Each class is separated into susceptible, exposed, infectious, quarantine and recovered sub-classes. In this paper, we formulate the dynamical model of Swine flu transmission and the repetitive contacts between the people are also considered. We analyze the behavior for the transmission of this disease. The Threshold condition of this disease is found and numerical results are shown to confirm our theoretical predictions.

New Straw Combustion Technology for Cleaner Energy

We successfully developed a new straw combustion technology that efficiently reduces problems with unmanageable deposits inside straw fueled boilers in Zluticka Heating Plant. The deposits are mainly created by glass-forming melts. We plotted straw compositions in K2O-CaO-SiO2 phase diagram and illustrated they are in the area of low-melting eutectic poi melting of ash and the formation of deposits compositions by injecting additives into biomass fuel ueled points. To prevent the deposits, we modified ash fuel.

The Importance of Enterprise Support for Tourism Workers- Successful Use of a Cash Transaction System: An Information Systems Continuance Approach

In this paper we investigate how wide-ranging organizational support and the more specific form of support, namely management support, may influence on tourism workers satisfaction with a cash transaction system. The IS continuance theory, proposed by Bhattacherjee in 2001, is utilized as a theoretical framework. This implies that both perceived usefulness and ease of use is included in the research model, in addition to organizational and management support. The sample consists of 500 workers from 10 cruise and tourist ferries in Scandinavia that use a cash transaction system to perform their work tasks. Using structural equation modelling, results indicate that organizational support and ease of use perceptions is critical for the users- level of satisfaction with the cash transaction system.The findings have implications for business managers and IS practitioners that want to increase the quality of IT-based business processes within the tourism industry.

Effect of Isfahan Refinery, Power Plant and Petrochemical on Borkhar District Soil

This study aimed to evaluate regional soil Borkhar of the metals Lead has been made. In this field study fires visits to the regions. The limit of this study located in the East refineries, petrochemical and power plant to 20 km was selected. The 41 soil samples from depths of 0 to 10 cm in area and were randomized. Soil samples were transported to the laboratory and by air was dry and passed through 2-mil thickness sieve. In the laboratory of physical and chemical characteristics and concentrations of total absorption was measured. The results showed that the amount of lead in soil in many parts of the range higher than the standard limit. Survey maps show that the lead spatial distribution of the region does not special pattern.

A Bayesian Hierarchical 13COBT to Correct Estimates Associated with a Delayed Gastric Emptying

The use of a Bayesian Hierarchical Model (BHM) to interpret breath measurements obtained during a 13C Octanoic Breath Test (13COBT) is demonstrated. The statistical analysis was implemented using WinBUGS, a commercially available computer package for Bayesian inference. A hierarchical setting was adopted where poorly defined parameters associated with a delayed Gastric Emptying (GE) were able to "borrow" strength from global distributions. This is proved to be a sufficient tool to correct model's failures and data inconsistencies apparent in conventional analyses employing a Non-linear least squares technique (NLS). Direct comparison of two parameters describing gastric emptying ng ( tlag -lag phase, t1/ 2 -half emptying time) revealed a strong correlation between the two methods. Despite our large dataset ( n = 164 ), Bayesian modeling was fast and provided a successful fitting for all subjects. On the contrary, NLS failed to return acceptable estimates in cases where GE was delayed.

1-D Modeling of Hydrate Decomposition in Porous Media

This paper describes a one-dimensional numerical model for natural gas production from the dissociation of methane hydrate in hydrate-capped gas reservoir under depressurization and thermal stimulation. Some of the hydrate reservoirs discovered are overlying a free-gas layer, known as hydrate-capped gas reservoirs. These reservoirs are thought to be easiest and probably the first type of hydrate reservoirs to be produced. The mathematical equations that can be described this type of reservoir include mass balance, heat balance and kinetics of hydrate decomposition. These non-linear partial differential equations are solved using finite-difference fully implicit scheme. In the model, the effect of convection and conduction heat transfer, variation change of formation porosity, the effect of using different equations of state such as PR and ER and steam or hot water injection are considered. In addition distributions of pressure, temperature, saturation of gas, hydrate and water in the reservoir are evaluated. It is shown that the gas production rate is a sensitive function of well pressure.

A New Framework to Model a Secure E-Commerce System

The existing information system (IS) developments methods are not met the requirements to resolve the security related IS problems and they fail to provide a successful integration of security and systems engineering during all development process stages. Hence, the security should be considered during the whole software development process and identified with the requirements specification. This paper aims to propose an integrated security and IS engineering approach in all software development process stages by using i* language. This proposed framework categorizes into three separate parts: modelling business environment part, modelling information technology system part and modelling IS security part. The results show that considering security IS goals in the whole system development process can have a positive influence on system implementation and better meet business expectations.

The Inverse Problem of Nonsymmetric Matrices with a Submatrix Constraint and its Approximation

In this paper, we first give the representation of the general solution of the following least-squares problem (LSP): Given matrices X ∈ Rn×p, B ∈ Rp×p and A0 ∈ Rr×r, find a matrix A ∈ Rn×n such that XT AX − B = min, s. t. A([1, r]) = A0, where A([1, r]) is the r×r leading principal submatrix of the matrix A. We then consider a best approximation problem: given an n × n matrix A˜ with A˜([1, r]) = A0, find Aˆ ∈ SE such that A˜ − Aˆ = minA∈SE A˜ − A, where SE is the solution set of LSP. We show that the best approximation solution Aˆ is unique and derive an explicit formula for it. Keyw

Improvement Plant Layout Using Systematic Layout Planning (SLP) for Increased Productivity

The objective of this research is to study plant layout of iron manufacturing based on the systematic layout planning pattern theory (SLP) for increased productivity. In this case study, amount of equipments and tools in iron production are studied. The detailed study of the plant layout such as operation process chart, flow of material and activity relationship chart has been investigated. The new plant layout has been designed and compared with the present plant layout. The SLP method showed that new plant layout significantly decrease the distance of material flow from billet cutting process until keeping in ware house.