Abstract: This paper has presented research in progress
concerning the contribution of target costing approach to
achievement competitive price in the Iraqi firm. The title of the
paper is one of the subjects that get large concerns in the finance and
business world in the present time. That is because many competitive
firms have appeared in the regional and global markets and the rapid
changes that covered all fields of life. On the other hand, this paper
concentrated on lack knowledge of the industrial firms, regarding the
significant role of target cost for achieving the competitive prices.
The paper depends on the main supposition, using the competitive
price to get the target cost in the industrial firms. In order to achieve
competitive advantage in business world the firms should rely on
modern methods to manage cost and profit. From strategic
perspective the target cost achieves a so powerful competitive
advantage represented in cost reduction. Nevertheless the target cost
does not exclude the calculation and survey of costs during the
production process. Products- estimated costs are calculated and
compared with the target costs.
Abstract: In this study, how affects the narrative of Positive
Psychothreapy which is named “The Three Small Gold Statues "the
adloescent-s perception is investigated The sample included 90
adolescents who were high school students. Firstly the narrative was
read. Then three questions which were about the narrative were
asked. The questions were: What kind of things did you recall what
kind of results did you conculde, and also how could you use this
narrative in your real life problems. Responds were analyzed by
content analysis method. According to research findings the narrative
had a great effect for adolescent perceptions, and also the tale could
be used at school counselling programs.
Abstract: We evaluated the effect of sensory (direct current
(DC), 600μA) and motor (monophasic current, pulse duration 300μs,
100 Hz, 2.5-3mA) intensities of cathodal electrical stimulation (ES)
current to release VEGF and biomechanical properties of wound. 54
male Sprague-dawley rats were randomly assigned into one control
and two experimental groups. A full thickness skin incision was
made on animals- dorsal region. The experimental groups received
ES for 1h/day and every other day. VEGF expression was measured
in skin on the 7th day after surgical incision and tensile strength was
measured on 21st day. On the 7th day, the values of skin VEGF in the
sensory group were significantly greater than those of the other
groups (p < 0.05). Sensory and Motor intensity stimulation, can not
improve the biomechanical properties of the repaired wounds.
It seems the mechanical environment induced by sensory and
motor intensity of electrical stimulation, could not simulate the role
of normal daily stress and strain to maturation of collagen fibers and
their cross links. Further work is needed to determine the relationship
between VEGF expression after ES and its effect on tensile strength
of healed wound.
Abstract: The article is devoted to Kazakh repatriates and their
migration to Kazakhstan as historical homeland, and also addresses
the problem of migrants- adaptation in the republic, particularly in
Almaty oblast (region). The authors used up-to-date statictics and
materials of the Department of Migration Committee to analyze the
newcomers- number and features of the repatriate-s location in this
oblast. Having studied this region they were able to identify the main
reasons why Kazakh Diaspora in Central Asia, Iran, Avganistana and
Turkey is eager to come back to their historic homeland along with
repatriates adaptation to the republic.
Abstract: This paper investigates the application of large scale (LS-PV) two-axis tracking photovoltaic power plant in Al-Jagbob, Libya. A 50MW PV-grid connected (two-axis tracking) power plant design in Al-Jagbob, Libya has been carried out presently. A hetero-junction with intrinsic thin layer (HIT) type PV module has been selected and modeled. A Microsoft Excel-VBA program has been constructed to compute slope radiation, dew-point, sky temperature, and then cell temperature, maximum power output and module efficiency for this system, for tracking system. The results for energy production show that the total energy output is 128.5 GWh/year. The average module efficiency is 16.6%. The electricity generation capacity factor (CF) and solar capacity factor (SCF) were found to be 29.3% and 70.4% respectively. A 50MW two axis tracking power plant with a total energy output of 128.5 GWh/year would reduce CO2 pollution by 85,581 tonnes of each year. The payback time for the proposed LS-PV photovoltaic power plant was found to be 4 years.
Abstract: The charge-exchange xenon (CEX) ion generated by ion thruster can backflow to the surface of spacecraft and threaten to the safety of spacecraft operation. In order to evaluate the effects of the induced plasma environment in backflow regions on the spacecraft, we designed a spherical single Langmuir probe of 5.8cm in diameter for measuring low-density plasma parameters in backflow region of ion thruster. In practice, the tests are performed in a two-dimensional array (40cm×60cm) composed of 20 sites. The experiment results illustrate that the electron temperature ranges from 3.71eV to 3.96eV, with the mean value of 3.82eV and the standard deviation of 0.064eV. The electron density ranges from 8.30×1012/m3 to 1.66×1013/m3, with the mean value of 1.30×1013/m3 and the standard deviation of 2.15×1012/m3. All data is analyzed according to the “ideal" plasma conditions of Maxwellian distributions.
Abstract: Some physico-chemical characteristics and mineral
composition of 'Karayemis' (Prunus laurocerasus L.) fruits which
grown naturally in Norteast Turkey was studied. 28 minerals ( Al,
Mg, B, Mn, Co, Na, Ca, Ni, Cd, P, Cr, Pb, Cu, S, Fe, Zn, K, Sr, Li,
As, V, Ag, Ba, Br, Ga, In, Se, Ti) were analyzed and 19 minerals
were present at ascertainable levels. Karayemis fruit was richest in
potassium (7938.711 ppm), magnesium (1242.186 ppm) and calcium
(1158.853 ppm). And some physico-chemical characteristics of
Karayemis fruit was investigated. Fruit length, fruit width, fruit
thickness, fruit weight, total soluble solids, colour, protein, crude ash,
crude fiber, crude oil values were determined as 2.334 cm, 1.884 cm,
2.112 cm, 5.35 g, 20.1 %, S99M99Y99, 0.29 %, 0.22 %, 6.63 % and
0.001 %, respectively. The seed of fruit mean weight, length, width
and thickness were found to be 0.41 g, 1.303 cm, 0.921 cm and
0.803, respectively.
Abstract: Creating shared value (CSV) is a newly introduced
concept whose essence and expressions, relationship to Corporate
social responsibility (CSR) and implications for the business and
society is now at the core of management and social responsibility
debates of the scientific world. The aim of the paper is to gain clearer
understanding of the CSR and CSV concepts, their implementation
and role in sustainable development of organizations in Latvia. In this
paper the authors discuss and compare the two conceptsand, based on
the results of Sustainability Index (SI) initiative and analysis of
publically available company information, evaluate their
implementation in Latvia and draw conclusions on the development
trends and potential of these approaches in Latvian market.
Abstract: Smoothing or filtering of data is first preprocessing step
for noise suppression in many applications involving data analysis.
Moving average is the most popular method of smoothing the data,
generalization of this led to the development of Savitzky-Golay filter.
Many window smoothing methods were developed by convolving
the data with different window functions for different applications;
most widely used window functions are Gaussian or Kaiser. Function
approximation of the data by polynomial regression or Fourier
expansion or wavelet expansion also gives a smoothed data. Wavelets
also smooth the data to great extent by thresholding the wavelet
coefficients. Almost all smoothing methods destroys the peaks and
flatten them when the support of the window is increased. In certain
applications it is desirable to retain peaks while smoothing the data
as much as possible. In this paper we present a methodology called
as peak-wise smoothing that will smooth the data to any desired level
without losing the major peak features.
Abstract: This paper features the mathematical modeling of a single input single output based Timoshenko smart beam. Further, this mathematical model is used to design a multirate output feedback based discrete sliding mode controller using Bartoszewicz law to suppress the flexural vibrations. The first 2 dominant vibratory modes is retained. Here, an application of the discrete sliding mode control in smart systems is presented. The algorithm uses a fast output sampling based sliding mode control strategy that would avoid the use of switching in the control input and hence avoids chattering. This method does not need the measurement of the system states for feedback as it makes use of only the output samples for designing the controller. Thus, this methodology is more practical and easy to implement.
Abstract: Antimosy-doped tin oxide (ATO) particles were
prepared via chemical coprecipitation and reverse emulsion. The size
and size distribution of ATO particles were obviously decreased via
reverse microemulsion method. At the relatively high yield the ATO
particles were nearly spherical in shape, meanwhile the crystalline
structure and excellent conductivity were reserved, which could satisfy
the requirement as composite fillers, such as dielectric filler of
polyimide film.
Abstract: There have been widespread applications of fluidized beds in industries which are related to the combination of gas-solid particles during the last decade. For instance, in order to crack the catalyses in petrochemical industries or as a drier in food industries. High capacity of fluidized bed in heat and mass transfer has made this device very popular. In order to achieve a higher efficiency of fluidized beds, a particular attention has been paid to beds with pulsating air flow. In this paper, a fluidized bed device with pulsating flow has been designed and constructed. Size of particles have been used during the test are in the range of 40 to 100μm. The purpose of this experimental test is to investigate the air flow regime, observe the particles- movement and measure the pressure loss along the bed. The effects of pulsation can be evaluated by comparing the results for both continuous and pulsating flow. Results of both situations are compared for various gas speeds. Moreover the above experiment is numerically simulated by using Fluent software and its numerical results are compared with the experimental results.
Abstract: The computer has become an essential tool in modern
life, and the combined use of a computer with a projector is very
common in teaching and presentations. However, as typical computer
operating devices involve a mouse or keyboard, when making
presentations, users often need to stay near the computer to execute
functions such as changing pages, writing, and drawing, thus, making
the operation time-consuming, and reducing interactions with the
audience. This paper proposes a laser pointer interaction system able
to simulate mouse functions in order that users need not remain near
the computer, but can directly use laser pointer operations from at a
distance. It can effectively reduce the users- time spent by the
computer, allowing for greater interactions with the audience.
Abstract: This work explores blind image deconvolution by recursive function approximation based on supervised learning of neural networks, under the assumption that a degraded image is linear convolution of an original source image through a linear shift-invariant (LSI) blurring matrix. Supervised learning of neural networks of radial basis functions (RBF) is employed to construct an embedded recursive function within a blurring image, try to extract non-deterministic component of an original source image, and use them to estimate hyper parameters of a linear image degradation model. Based on the estimated blurring matrix, reconstruction of an original source image from a blurred image is further resolved by an annealed Hopfield neural network. By numerical simulations, the proposed novel method is shown effective for faithful estimation of an unknown blurring matrix and restoration of an original source image.
Abstract: Rarefied gas flows are often occurred in micro electro
mechanical systems and classical CFD could not precisely anticipate
the flow and thermal behavior due to the high Knudsen number.
Therefore, the heat transfer and the fluid dynamics characteristics of
rarefied gas flows in both a two-dimensional simple microchannel
and geometry similar to single Knudsen compressor have been
investigated with a goal of increasing performance of a actual
Knudsen compressor by using a particle simulation method. Thermal
transpiration and thermal creep, which are rarefied gas dynamic
phenomena, that cause movement of the flow from less to higher
temperature is generated by using two different longitude temperature
gradients (Linear, Step) along the walls of the flow microchannel. In
this study the influence of amount of temperature gradient and
governing pressure in various Knudsen numbers and length-to-height
ratios have been examined.
Abstract: This paper proposes a new parameter identification
method based on Linear Fractional Transformation (LFT). It is
assumed that the target linear system includes unknown parameters.
The parameter deviations are separated from a nominal system via
LFT, and identified by organizing I/O signals around the separated
deviations of the real system. The purpose of this paper is to apply LFT
to simultaneously identify the parameter deviations in systems with
fewer outputs than unknown parameters. As a fundamental example,
this method is implemented to one degree of freedom vibratory system.
Via LFT, all physical parameters were simultaneously identified in this
system. Then, numerical simulations were conducted for this system to
verify the results. This study shows that all the physical parameters of a
system with fewer outputs than unknown parameters can be effectively
identified simultaneously using LFT.
Abstract: The transient thermoelastic response of thick hollow cylinder made of functionally graded material under thermal loading is studied. The generalized coupled thermoelasticity based on the Green-Lindsay model is used. The thermal and mechanical properties of the functionally graded material are assumed to be varied in the radial direction according to a power law variation as a function of the volume fractions of the constituents. The thermal and elastic governing equations are solved by using Galerkin finite element method. All the finite element calculations were done by using commercial finite element program FlexPDE. The transient temperature, radial displacement, and thermal stresses distribution through the radial direction of the cylinder are plotted.
Abstract: Fluids are used for heat transfer in many engineering
equipments. Water, ethylene glycol and propylene glycol are some
of the common heat transfer fluids. Over the years, in an attempt to
reduce the size of the equipment and/or efficiency of the process,
various techniques have been employed to improve the heat transfer
rate of these fluids. Surface modification, use of inserts and
increased fluid velocity are some examples of heat transfer
enhancement techniques. Addition of milli or micro sized particles
to the heat transfer fluid is another way of improving heat transfer
rate. Though this looks simple, this method has practical problems
such as high pressure loss, clogging and erosion of the material of
construction. These problems can be overcome by using nanofluids,
which is a dispersion of nanosized particles in a base fluid.
Nanoparticles increase the thermal conductivity of the base fluid
manifold which in turn increases the heat transfer rate. In this work,
the heat transfer enhancement using aluminium oxide nanofluid has
been studied by computational fluid dynamic modeling of the
nanofluid flow adopting the single phase approach.
Abstract: Mechanical interaction between endothelial cells (ECs) and the extracellular matrix (or collagen gel) is known to influence the sprouting response of endothelial cells during angiogenesis. This influence is believed to impact on the capability of endothelial cells to sense soluble chemical cues. Quantitative analysis of endothelial-cell-mediated displacement of the collagen gel provides a means to explore this mechanical interaction. Existing analysis in this context is generally limited to 2D settings. In this paper, we investigate the mechanical interaction between endothelial cells and the extracellular matrix in terms of the endothelial-cellmediated displacement of the collagen gel in both 2D and 3D. Digital image correlation and Digital volume correlation are applied on confocal reflectance image stacks to analyze cell-mediated displacement of the gel. The skeleton of the sprout is extracted from phase contrast images and superimposed on the displacement field to further investigate the link between the development of the sprout and the displacement of the gel.
Abstract: Tea is consumed by a big part of the world-s
population. It has an enormous importance for the Turkish culture.
Nearly it is brewed every morning and evening at the all houses. Also it is consumed with lemon wedge. Habitual drinking of tea
infusions may significantly contribute to daily dietary requirements of elements.
Different instrumental techniques are used for determination of
these elements. But atomic and mass spectroscopic methods are preferred most. In these study chromium, iron and selenium contents
after the hot water brewing of black and green tea were determined
by Optical Emission Spectroscopy (ICP-OES). Furthermore, effect
of lemon addition on chromium, iron and selenium concentration tea
infusions is investigated.
Results of the investigation showed that concentration of
chromium, iron and selenium increased in black tea with lemon addition. On the other hand only selenium is increased with lemon
addition in green tea. And iron concentration is not detected in green
tea but its concentration is determined as 1.420 ppm after lemon addition.