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: Small satellites have become increasingly popular recently as a means of providing educational institutes with the chance to design, construct, and test their spacecraft from beginning to the possible launch due to the low launching cost. This approach is remarkably cost saving because of the weight and size reduction of such satellites. Weight reduction could be realised by utilising electromagnetic coils solely, instead of different types of actuators. This paper describes the restrictions of using only “Electromagnetic" actuation for 3D stabilisation and how to make the magnetorquer based attitude control feasible using Fuzzy Logic Control (FLC). The design is developed to stabilize the spacecraft against gravity gradient disturbances with a three-axis stabilizing capability.
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 greenhouse effect and limitations on carbon
dioxide emissions concern engine maker and the future of the
internal combustion engines should go toward substantially and
improved thermal efficiency engine. Homogeneous charge
compression ignition (HCCI) is an alternative high-efficiency
technology for combustion engines to reduce exhaust emissions and
fuel consumption. However, there are still tough challenges in the
successful operation of HCCI engines, such as controlling the
combustion phasing, extending the operating range, and high
unburned hydrocarbon and CO emissions. HCCI and the exploitation
of ethanol as an alternative fuel is one way to explore new frontiers
of internal combustion engines with an eye towards maintaining its
sustainability. This study was done to extend database knowledge
about HCCI with ethanol a fuel.
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: A new approach for facial expressions recognition based on face context and adaptively weighted sub-pattern PCA (Aw-SpPCA) has been presented in this paper. The facial region and others part of the body have been segmented from the complex environment based on skin color model. An algorithm has been proposed to accurate detection of face region from the segmented image based on constant ratio of height and width of face (δ= 1.618). The paper also discusses on new concept to detect the eye and mouth position. The desired part of the face has been cropped to analysis the expression of a person. Unlike PCA based on a whole image pattern, Aw-SpPCA operates directly on its sub patterns partitioned from an original whole pattern and separately extracts features from them. Aw-SpPCA can adaptively compute the contributions of each part and a classification task in order to enhance the robustness to both expression and illumination variations. Experiments on single standard face with five types of facial expression database shows that the proposed method is competitive.
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: This paper presents a linear-elastic finite element method based flattening algorithm for three dimensional triangular surfaces. First, an intrinsic characteristic preserving method is used to obtain the initial developing graph, which preserves the angles and length ratios between two adjacent edges. Then, an iterative equation is established based on linear-elastic finite element method and the flattening result with an equilibrium state of internal force is obtained by solving this iterative equation. The results show that complex surfaces can be dealt with this proposed method, which is an efficient tool for the applications in computer aided design, such as mould design.
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: 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: The lifelong learning is a crucial element in the
modernization of European education and training systems. The most
important actors in the development process of the lifelong learning
are the trainers, whose professional characteristics need new
competences and skills in the current labour market. The main
objective of this paper is to establish an importance ranking of the
new competences, capabilities and skills that the lifelong learning
Spanish trainers must possess nowadays. A wide study of secondary
sources has allowed the design of a questionnaire that organizes the
trainer-s skills and competences. The e-Delphi method is used for
realizing a creative, individual and anonymous evaluation by experts
on the importance ranking that presents the criteria, sub-criteria and
indicators of the e-Delphi questionnaire. Twenty Spanish experts in
the lifelong learning have participated in two rounds of the e-
DELPHI method. In the first round, the analysis of the experts-
evaluation has allowed to establish the ranking of the most
importance criteria, sub-criteria and indicators and to eliminate the
least valued. The minimum level necessary to reach the consensus
among experts has been achieved in the second round.
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: The right to housing is a basic need while good
quality and affordable housing is a reflection of a high quality of life.
However, housing remains a major problem for most, especially for
the bottom billions. Satisfaction on housing and neighbourhood
conditions are one of the important indicators that reflect quality of
life. These indicators are also important in the process of evaluating
housing policy with the objective to increase the quality of housing
and neighbourhood. The research method is purely based on a
quantitative method, using a survey. The findings show that housing
purchasing trend in urban Malaysia is determined by demographic
profiles, mainly by education level, age, gender and income. The
period of housing ownership also influenced the socio-cultural
interactions and satisfaction of house owners with their
neighbourhoods. The findings also show that the main concerns for
house buyers in urban areas are price and location of the house.
Respondents feel that houses in urban Malaysia is too expensive and
beyond their affordability. Location of houses and distance from
work place are also regarded as the main concern. However,
respondents are fairly satisfied with religious and socio-cultural
facilities in the housing areas and most importantly not many regard
ethnicity as an issue in their decision-making, when buying a house.