Abstract: 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.
Abstract: 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.
Abstract: 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.
Abstract: 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.
Abstract: 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.
Abstract: 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.
Abstract: 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.
Abstract: 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.
Abstract: 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.
Abstract: 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.
Abstract: 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.
Abstract: 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.
Abstract: 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.
Abstract: 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.
Abstract: 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.
Abstract: 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.
Abstract: 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.
Abstract: 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.
Abstract: 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
Abstract: 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.