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.

Protein Secondary Structure Prediction Using Parallelized Rule Induction from Coverings

Protein 3D structure prediction has always been an important research area in bioinformatics. In particular, the prediction of secondary structure has been a well-studied research topic. Despite the recent breakthrough of combining multiple sequence alignment information and artificial intelligence algorithms to predict protein secondary structure, the Q3 accuracy of various computational prediction algorithms rarely has exceeded 75%. In a previous paper [1], this research team presented a rule-based method called RT-RICO (Relaxed Threshold Rule Induction from Coverings) to predict protein secondary structure. The average Q3 accuracy on the sample datasets using RT-RICO was 80.3%, an improvement over comparable computational methods. Although this demonstrated that RT-RICO might be a promising approach for predicting secondary structure, the algorithm-s computational complexity and program running time limited its use. Herein a parallelized implementation of a slightly modified RT-RICO approach is presented. This new version of the algorithm facilitated the testing of a much larger dataset of 396 protein domains [2]. Parallelized RTRICO achieved a Q3 score of 74.6%, which is higher than the consensus prediction accuracy of 72.9% that was achieved for the same test dataset by a combination of four secondary structure prediction methods [2].

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.

Implementation of the Personal Emergency Response System

The aged are faced with increasing risk for falls. The aged have the easily fragile bones than others. When falls have occurred, it is important to detect this emergency state because such events often lead to more serious illness or even death. A implementation of PDA system, for detection of emergency situation, was developed using 3-axis accelerometer in this paper as follows. The signals were acquired from the 3-axis accelerometer, and then transmitted to the PDA through Bluetooth module. This system can classify the human activity, and also detect the emergency state like falls. When the fall occurs, the system generates the alarm on the PDA. If a subject does not respond to the alarm, the system determines whether the current situation is an emergency state or not, and then sends some information to the emergency center in the case of urgent situation. Three different studies were conducted on 12 experimental subjects, with results indicating a good accuracy. The first study was performed to detect the posture change of human daily activity. The second study was performed to detect the correct direction of fall. The third study was conducted to check the classification of the daily physical activity. Each test was lasted at least 1 min. in third study. The output of acceleration signal was compared and evaluated by changing a various posture after attaching a 3-axis accelerometer module on the chest. The newly developed system has some important features such as portability, convenience and low cost. One of the main advantages of this system is that it is available at home healthcare environment. Another important feature lies in low cost to manufacture device. The implemented system can detect the fall accurately, so will be widely used in emergency situation.

Wastewater Treatment in Moving-Bed Biofilm Reactor operated by Flow Reversal Intermittent Aeration System

Intermittent aeration process can be easily applied on the existing activated sludge system and is highly reliable against the loading changes. It can be operated in a relatively simple way as well. Since the moving-bed biofilm reactor method processes pollutants by attaching and securing the microorganisms on the media, the process efficiency can be higher compared to the suspended growth biological treatment process, and can reduce the return of sludge. In this study, the existing intermittent aeration process with alternating flow being applied on the oxidation ditch is applied on the continuous flow stirred tank reactor with advantages from both processes, and we would like to develop the process to significantly reduce the return of sludge in the clarifier and to secure the reliable quality of treated water by adding the moving media. Corresponding process has the appropriate form as an infrastructure based on u- environment in future u- City and is expected to accelerate the implementation of u-Eco city in conjunction with city based services. The system being conducted in a laboratory scale has been operated in HRT 8hours except for the final clarifier and showed the removal efficiency of 97.7 %, 73.1 % and 9.4 % in organic matters, TN and TP, respectively with operating range of 4hour cycle on system SRT 10days. After adding the media, the removal efficiency of phosphorus showed a similar level compared to that before the addition, but the removal efficiency of nitrogen was improved by 7~10 %. In addition, the solids which were maintained in MLSS 1200~1400 at 25 % of media packing were attached all onto the media, which produced no sludge entering the clarifier. Therefore, the return of sludge is not needed any longer.

A Survey: Bandwidth Management in an IP Based Network

this paper presented a survey analysis subjected on network bandwidth management from published papers referred in IEEE Explorer database in three years from 2009 to 2011. Network Bandwidth Management is discussed in today-s issues for computer engineering applications and systems. Detailed comparison is presented between published papers to look further in the IP based network critical research area for network bandwidth management. Important information such as the network focus area, a few modeling in the IP Based Network and filtering or scheduling used in the network applications layer is presented. Many researches on bandwidth management have been done in the broad network area but fewer are done in IP Based network specifically at the applications network layer. A few researches has contributed new scheme or enhanced modeling but still the issue of bandwidth management still arise at the applications network layer. This survey is taken as a basic research towards implementations of network bandwidth management technique, new framework model and scheduling scheme or algorithm in an IP Based network which will focus in a control bandwidth mechanism in prioritizing the network traffic the applications layer.

An Efficient Hardware Implementation of Extended and Fast Physical Addressing in Microprocessor-Based Systems Using Programmable Logic

This paper describes an efficient hardware implementation of a new technique for interfacing the data exchange between the microprocessor-based systems and the external devices. This technique, based on the use of software/hardware system and a reduced physical address, enlarges the interfacing capacity of the microprocessor-based systems, uses the Direct Memory Access (DMA) to increases the frequency of the new bus, and improves the speed of data exchange. While using this architecture in microprocessor-based system or in computer, the input of the hardware part of our system will be connected to the bus system, and the output, which is a new bus, will be connected to an external device. The new bus is composed of a data bus, a control bus and an address bus. A Xilinx Integrated Software Environment (ISE) 7.1i has been used for the programmable logic implementation.

Automation of Heat Exchanger using Neural Network

In this paper the development of a heat exchanger as a pilot plant for educational purpose is discussed and the use of neural network for controlling the process is being presented. The aim of the study is to highlight the need of a specific Pseudo Random Binary Sequence (PRBS) to excite a process under control. As the neural network is a data driven technique, the method for data generation plays an important role. In light of this a careful experimentation procedure for data generation was crucial task. Heat exchange is a complex process, which has a capacity and a time lag as process elements. The proposed system is a typical pipe-in- pipe type heat exchanger. The complexity of the system demands careful selection, proper installation and commissioning. The temperature, flow, and pressure sensors play a vital role in the control performance. The final control element used is a pneumatically operated control valve. While carrying out the experimentation on heat exchanger a welldrafted procedure is followed giving utmost attention towards safety of the system. The results obtained are encouraging and revealing the fact that if the process details are known completely as far as process parameters are concerned and utilities are well stabilized then feedback systems are suitable, whereas neural network control paradigm is useful for the processes with nonlinearity and less knowledge about process. The implementation of NN control reinforces the concepts of process control and NN control paradigm. The result also underlined the importance of excitation signal typically for that process. Data acquisition, processing, and presentation in a typical format are the most important parameters while validating the results.

Comparison of Field-Oriented Control and Direct Torque Control for Permanent Magnet Synchronous Motor (PMSM)

This paper presents a comparative study on two most popular control strategies for Permanent Magnet Synchronous Motor (PMSM) drives: field-oriented control (FOC) and direct torque control (DTC). The comparison is based on various criteria including basic control characteristics, dynamic performance, and implementation complexity. The study is done by simulation using the Simulink Power System Blockset that allows a complete representation of the power section (inverter and PMSM) and the control system. The simulation and evaluation of both control strategies are performed using actual parameters of Permanent Magnet Synchronous Motor fed by an IGBT PWM inverter.

A Reconfigurable Processing Element for Cholesky Decomposition and Matrix Inversion

Fixed-point simulation results are used for the performance measure of inverting matrices by Cholesky decomposition. The fixed-point Cholesky decomposition algorithm is implemented using a fixed-point reconfigurable processing element. The reconfigurable processing element provides all mathematical operations required by Cholesky decomposition. The fixed-point word length analysis is based on simulations using different condition numbers and different matrix sizes. Simulation results show that 16 bits word length gives sufficient performance for small matrices with low condition number. Larger matrices and higher condition numbers require more dynamic range for a fixedpoint implementation.

A New Hardware Implementation of Manchester Line Decoder

In this paper, we present a simple circuit for Manchester decoding and without using any complicated or programmable devices. This circuit can decode 90kbps of transmitted encoded data; however, greater than this transmission rate can be decoded if high speed devices were used. We also present a new method for extracting the embedded clock from Manchester data in order to use it for serial-to-parallel conversion. All of our experimental measurements have been done using simulation.

Improved Closed Set Text-Independent Speaker Identification by Combining MFCC with Evidence from Flipped Filter Banks

A state of the art Speaker Identification (SI) system requires a robust feature extraction unit followed by a speaker modeling scheme for generalized representation of these features. Over the years, Mel-Frequency Cepstral Coefficients (MFCC) modeled on the human auditory system has been used as a standard acoustic feature set for SI applications. However, due to the structure of its filter bank, it captures vocal tract characteristics more effectively in the lower frequency regions. This paper proposes a new set of features using a complementary filter bank structure which improves distinguishability of speaker specific cues present in the higher frequency zone. Unlike high level features that are difficult to extract, the proposed feature set involves little computational burden during the extraction process. When combined with MFCC via a parallel implementation of speaker models, the proposed feature set outperforms baseline MFCC significantly. This proposition is validated by experiments conducted on two different kinds of public databases namely YOHO (microphone speech) and POLYCOST (telephone speech) with Gaussian Mixture Models (GMM) as a Classifier for various model orders.

Evaluation of Wavelet Filters for Image Compression

The aim of this paper to characterize a larger set of wavelet functions for implementation in a still image compression system using SPIHT algorithm. This paper discusses important features of wavelet functions and filters used in sub band coding to convert image into wavelet coefficients in MATLAB. Image quality is measured objectively using peak signal to noise ratio (PSNR) and its variation with bit rate (bpp). The effect of different parameters is studied on different wavelet functions. Our results provide a good reference for application designers of wavelet based coder.

An Approach for Data Analysis, Evaluation and Correction: A Case Study from Man-Made River Project in Libya

The world-s largest Pre-stressed Concrete Cylinder Pipe (PCCP) water supply project had a series of pipe failures which occurred between 1999 and 2001. This has led the Man-Made River Authority (MMRA), the authority in charge of the implementation and operation of the project, to setup a rehabilitation plan for the conveyance system while maintaining the uninterrupted flow of water to consumers. At the same time, MMRA recognized the need for a long term management tool that would facilitate repair and maintenance decisions and enable taking the appropriate preventive measures through continuous monitoring and estimation of the remaining life of each pipe. This management tool is known as the Pipe Risk Management System (PRMS) and now in operation at MMRA. Both the rehabilitation plan and the PRMS require the availability of complete and accurate pipe construction and manufacturing data This paper describes a systematic approach of data collection, analysis, evaluation and correction for the construction and manufacturing data files of phase I pipes which are the platform for the PRMS database and any other related decision support system.

Improvement of Milk Production with Half Day Milking; a Case Study of Communal Goat Housing in Sukorejo, Yogyakarta, Indonesia

The case study was conducted to show the effect of  milking method in goat called half day milking on the milk production and the growth of kids. Data were collected by  interviewing farmers and investigating goat production in the  communal goat housing from June 2008 to May 2009. The interview  was conducted to collect data about goat management. The  observations were conducted on 10 goats, which were selected based  on the uniformity of age, number of kid born/goat and the milking method in practice. The samples were divided into two groups; those  were full 3 months nursing and half day milked goats (in this group the kids were separated from goat during the previous night milking  and then the kids were allowed to suck the goat during the day). The result showed that the communal goat housing had 138 goats and 25% of the farmers milked the goat. The implementation of half day milking increased the milk production significantly (P

Medical Negligence Disputes in Malaysia: Resolving through Hazards of Litigation or through Community Responsibilities?

Medical negligence disputes in Malaysia are mainly resolved through litigation by using the tort system. The tort system, being adversarial in nature has subjected parties to litigation hazards such as delay, excessive costs and uncertainty of outcome. The dissatisfaction of the tort system in compensating medically injured victims has created various alternatives to litigation. Amongst them is the implementation of a no-fault compensation system which would allow compensation to be given without the need of proving fault on the medical personnel. Instead, the community now bears the burden of compensating and at the end, promotes collective responsibility. For Malaysia, introducing a no-fault system would provide a tempting solution and may ultimately, achieve justice for the medical injured victims. Nevertheless, such drastic change requires a great deal of consideration to determine the suitability of the system and whether or not it will eventually cater for the needs of the Malaysian population

Development of Mobile EEF Learning System (MEEFLS) for Mobile Learning Implementation in Kolej Poly-Tech MARA (KPTM)

Mobile learning (m-learning) is a new method in teaching and learning process which combines technology of mobile device with learning materials. It can enhance student's engagement in learning activities and facilitate them to access the learning materials at anytime and anywhere. In Kolej Poly-Tech Mara (KPTM), this method is seen as an important effort in teaching practice and to improve student learning performance. The aim of this paper is to discuss the development of m-learning application called Mobile EEF Learning System (MEEFLS) to be implemented for Electric and Electronic Fundamentals course using Flash, XML (Extensible Markup Language) and J2ME (Java 2 micro edition). System Development Life Cycle (SDLC) was used as an application development approach. It has three modules in this application such as notes or course material, exercises and video. MEELFS development is seen as a tool or a pilot test for m-learning in KPTM.

Low Complexity Regular LDPC codes for Magnetic Storage Devices

LDPC codes could be used in magnetic storage devices because of their better decoding performance compared to other error correction codes. However, their hardware implementation results in large and complex decoders. This one of the main obstacles the decoders to be incorporated in magnetic storage devices. We construct small high girth and rate 2 columnweight codes from cage graphs. Though these codes have low performance compared to higher column weight codes, they are easier to implement. The ease of implementation makes them more suitable for applications such as magnetic recording. Cages are the smallest known regular distance graphs, which give us the smallest known column-weight 2 codes given the size, girth and rate of the code.

WAF: an Interface Web Agent Framework

A trend in agent community or enterprises is that they are shifting from closed to open architectures composed of a large number of autonomous agents. One of its implications could be that interface agent framework is getting more important in multi-agent system (MAS); so that systems constructed for different application domains could share a common understanding in human computer interface (HCI) methods, as well as human-agent and agent-agent interfaces. However, interface agent framework usually receives less attention than other aspects of MAS. In this paper, we will propose an interface web agent framework which is based on our former project called WAF and a Distributed HCI template. A group of new functionalities and implications will be discussed, such as web agent presentation, off-line agent reference, reconfigurable activation map of agents, etc. Their enabling techniques and current standards (e.g. existing ontological framework) are also suggested and shown by examples from our own implementation in WAF.