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: Automatic Extraction of Event information from
social text stream (emails, social network sites, blogs etc) is a vital
requirement for many applications like Event Planning and
Management systems and security applications. The key information
components needed from Event related text are Event title, location,
participants, date and time. Emails have very unique distinctions over
other social text streams from the perspective of layout and format
and conversation style and are the most commonly used
communication channel for broadcasting and planning events.
Therefore we have chosen emails as our dataset. In our work, we
have employed two statistical NLP methods, named as Finite State
Machines (FSM) and Hidden Markov Model (HMM) for the
extraction of event related contextual information. An application
has been developed providing a comparison among the two methods
over the event extraction task. It comprises of two modules, one for
each method, and works for both bulk as well as direct user input.
The results are evaluated using Precision, Recall and F-Score.
Experiments show that both methods produce high performance and
accuracy, however HMM was good enough over Title extraction and
FSM proved to be better for Venue, Date, and time.
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: Current spectrums of a high power induction machine was calculated for the cases of full symmetry, static and dynamic eccentricity. The calculations involve integration of 93 electrical plus four mechanical ordinary differential equations. Electrical equations account for variable inductances affected by slotting and eccentricities. The calculations were followed by Fourier analysis of the stator currents in steady state operation. The paper presents the stator current spectrums in full symmetry, static and dynamic eccentricity cases, and demonstrates the harmonics present in each case. The effect of dynamic eccentricity is demonstrating via comparing the current spectrums related to dynamic eccentricity cases with the full symmetry one. The paper includes one case study, refers to dynamic eccentricity, to present the spectrum of the measured current and demonstrate the existence of the harmonics related to dynamic eccentricity. The zooms of current spectrums around the main slot harmonic zone are included to simplify the comparison and prove the existence of the dynamic eccentricity harmonics in both calculated and measured current spectrums.
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: The dominant judgment for earthquake damaged reinforced concrete (RC) structures is to rebuild them with the new ones. Consequently, this paper estimates if there is chance to repair earthquake RC beams and obtain economical contribution to modern day society. Therefore, the totally damaged (damaged in shear under cyclic load) reinforced concrete (RC) beams repaired and strengthened by externally bonded carbon fibre reinforced polymer (CFRP) strips in this study. Four specimens, apart from the reference beam, were separated into two distinct groups. Two experimental beams in the first group primarily tested up to failure then appropriately repaired and strengthened with CFRP strips. Two undamaged specimens from the second group were not repaired but strengthened by the identical strengthening scheme as the first group for comparison. This study studies whether earthquake damaged RC beams that have been repaired and strengthened will validate similar strength and behavior to equally strengthened, undamaged RC beams. Accordingly, a strength correspondence according to strengthened specimens was acquired for the repaired and strengthened specimens. Test results confirmed that repair and strengthening, which were estimated in the experimental program, were effective for the specimens with the cracking patterns considered in the experimental program.
Abstract: A genetic algorithm (GA) based feature subset
selection algorithm is proposed in which the correlation structure of
the features is exploited. The subset of features is validated according
to the classification performance. Features derived from the
continuous wavelet transform are potentially strongly correlated.
GA-s that do not take the correlation structure of features into
account are inefficient. The proposed algorithm forms clusters of
correlated features and searches for a good candidate set of clusters.
Secondly a search within the clusters is performed. Different
simulations of the algorithm on a real-case data set with strong
correlations between features show the increased classification
performance. Comparison is performed with a standard GA without
use of the correlation structure.
Abstract: In the present study, a steady-state simulation model
has been developed to evaluate the system performance of a
transcritical carbon dioxide heat pump system for simultaneous water
cooling and heating. Both the evaporator (including both two-phase
and superheated zone) and gas cooler models consider the highly
variable heat transfer characteristics of CO2 and pressure drop. The
numerical simulation model of transcritical CO2 heat pump has been
validated by test data obtained from experiments on the heat pump
prototype. Comparison between the test results and the model
prediction for system COP variation with compressor discharge
pressure shows a modest agreement with a maximum deviation of
15% and the trends are fairly similar. Comparison for other operating
parameters also shows fairly similar deviation between the test
results and the model prediction. Finally, the simulation results are
presented to study the effects of operating parameters such as,
temperature of heat exchanger fluid at the inlet, discharge pressure,
compressor speed on system performance of CO2 heat pump, suitable
in a dairy plant where simultaneous cooling at 4oC and heating at
73oC are required. Results show that good heat transfer properties of
CO2 for both two-phase and supercritical region and efficient
compression process contribute a lot for high system COPs.
Abstract: Research into the problem of classification of sonar signals has been taken up as a challenging task for the neural networks. This paper investigates the design of an optimal classifier using a Multi layer Perceptron Neural Network (MLP NN) and Support Vector Machines (SVM). Results obtained using sonar data sets suggest that SVM classifier perform well in comparison with well-known MLP NN classifier. An average classification accuracy of 91.974% is achieved with SVM classifier and 90.3609% with MLP NN classifier, on the test instances. The area under the Receiver Operating Characteristics (ROC) curve for the proposed SVM classifier on test data set is found as 0.981183, which is very close to unity and this clearly confirms the excellent quality of the proposed classifier. The SVM classifier employed in this paper is implemented using kernel Adatron algorithm is seen to be robust and relatively insensitive to the parameter initialization in comparison to MLP NN.
Abstract: Reliable information about tool temperature
distribution is of central importance in metal cutting. In this study,
tool-chip interface temperature was determined in cutting of ST37
steel workpiece by applying HSS as the cutting tool in dry turning.
Two different approaches were implemented for temperature
measuring: an embedded thermocouple (RTD) in to the cutting tool
and infrared (IR) camera. Comparisons are made between
experimental data and results of MSC.SuperForm and FLUENT
software.
An investigation of heat generation in cutting tool was performed
by varying cutting parameters at the stable cutting tool geometry and
results were saved in a computer; then the diagrams of tool
temperature vs. various cutting parameters were obtained. The
experimental results reveal that the main factors of the increasing
cutting temperature are cutting speed (V ), feed rate ( S ) and depth
of cut ( h ), respectively. It was also determined that simultaneously
change in cutting speed and feed rate has the maximum effect on
increasing cutting temperature.
Abstract: 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.
Abstract: Nowadays, several techniques such as; Fuzzy
Inference System (FIS) and Neural Network (NN) are employed for
developing of the predictive models to estimate parameters of water
quality. The main objective of this study is to compare between the
predictive ability of the Adaptive Neuro-Fuzzy Inference System
(ANFIS) model and Artificial Neural Network (ANN) model to
estimate the Biochemical Oxygen Demand (BOD) on data from 11
sampling sites of Saen Saep canal in Bangkok, Thailand. The data is
obtained from the Department of Drainage and Sewerage, Bangkok
Metropolitan Administration, during 2004-2011. The five parameters
of water quality namely Dissolved Oxygen (DO), Chemical Oxygen
Demand (COD), Ammonia Nitrogen (NH3N), Nitrate Nitrogen
(NO3N), and Total Coliform bacteria (T-coliform) are used as the
input of the models. These water quality indices affect the
biochemical oxygen demand. The experimental results indicate that
the ANN model provides a higher correlation coefficient (R=0.73)
and a lower root mean square error (RMSE=4.53) than the
corresponding ANFIS model.
Abstract: One of the most common practices for strengthening
the reinforced concrete structures is the application of FRP (Fiber
Reinforce Plastic) sheets to increase the flexural and shear strengths
of the member. The elastic modulus of FRP is considerably higher
than that of concrete. This will result in debonding between the FRP
sheets and concrete surface. With conventional surface preparation of
concrete, the ultimate capacity of the FRP sheets can hardly be
achieved. New methods for preparation of the bonding surface have
shown improvements in reducing the premature debonding of FRP
sheets from concrete surface. The present experimental study focuses
on the application of grooving method to postpone debonding of the
FRP sheets attached to the side faces of concrete beams for shear
strengthening. Comparison has also been made with conventional
surface preparation method. This study clearly shows the efficiency
of grooving method compared to surface preparation method, in
preventing the debonding phenomenon and in increasing the load
carrying capacity of FRP.
Abstract: An experimental and numerical study has been conducted to clarify heat transfer characteristics and effectiveness of a cross-flow heat exchanger employing staggered wing-shaped tubes at different angels of attack. The water-side Rew and the air-side Rea were at 5 x 102 and at from 1.8 x 103 to 9.7 x 103, respectively. The tubes arrangements were employed with various angles of attack θ1,2,3 from 0° to 330° at the considered Rea range. Correlation of Nu, St, as well as the heat transfer per unit pumping power (ε) in terms of Rea, design parameters for the studied bundle were presented. The temperature fields around the staggered wing-shaped tubes bundle were predicted by using commercial CFD FLUENT 6.3.26 software package. Results indicated that the heat transfer was increased by increasing the angle of attack from 0° to 45°, while the opposite was true for angles of attack from 135° to 180°. The best thermal performance and hence η of studied bundle was occurred at the lowest Rea and/or zero angle of attack. Comparisons between the experimental and numerical results of the present study and those, previously, obtained for similar available studies showed good agreements.
Abstract: In this paper, a method for deriving a group priority vector in the Fuzzy Analytic Network Process (FANP) is proposed. By introducing importance weights of multiple decision makers (DMs) based on their experiences, the Fuzzy Preferences Programming Method (FPP) is extended to a fuzzy group prioritization problem in the FANP. Additionally, fuzzy pair-wise comparison judgments are presented rather than exact numerical assessments in order to model the uncertainty and imprecision in the DMs- judgments and then transform the fuzzy group prioritization problem into a fuzzy non-linear programming optimization problem which maximize the group satisfaction. Unlike the known fuzzy prioritization techniques, the new method proposed in this paper can easily derive crisp weights from incomplete and inconsistency fuzzy set of comparison judgments and does not require additional aggregation producers. Detailed numerical examples are used to illustrate the implement of our approach and compare with the latest fuzzy prioritization method.
Abstract: 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.
Abstract: Access control is a critical security service in Wire- less
Sensor Networks (WSNs). To prevent malicious nodes from joining
the sensor network, access control is required. On one hand, WSN
must be able to authorize and grant users the right to access to the
network. On the other hand, WSN must organize data collected by
sensors in such a way that an unauthorized entity (the adversary)
cannot make arbitrary queries. This restricts the network access only
to eligible users and sensor nodes, while queries from outsiders will
not be answered or forwarded by nodes. In this paper we presentee
different access control schemes so as to ?nd out their objectives,
provision, communication complexity, limits, etc. Using the node
density parameter, we also provide a comparison of these proposed
access control algorithms based on the network topology which can
be flat or hierarchical.
Abstract: The main goal of the present work is to decrease the
computational burden for optimum design of steel frames with
frequency constraints using a new type of neural networks called
Wavelet Neural Network. It is contested to train a suitable neural
network for frequency approximation work as the analysis program.
The combination of wavelet theory and Neural Networks (NN)
has lead to the development of wavelet neural networks.
Wavelet neural networks are feed-forward networks using
wavelet as activation function. Wavelets are mathematical
functions within suitable inner parameters, which help them to
approximate arbitrary functions. WNN was used to predict the
frequency of the structures. In WNN a RAtional function with
Second order Poles (RASP) wavelet was used as a transfer
function. It is shown that the convergence speed was faster
than other neural networks. Also comparisons of WNN with
the embedded Artificial Neural Network (ANN) and with
approximate techniques and also with analytical solutions are
available in the literature.
Abstract: To strengthen the capital market, there is a need to
integrate the capital markets within the region by removing legal or informal restriction, specifically, stock market liberalization. Thus the paper is to investigate the effects of the subsequent stock market liberalization on stock market integration in 4 ASEAN countries (Malaysia, Indonesia, Thailand, Singapore) and Korea from 1997 to 2007. The correlation between stock market liberalization and stock
market integration are to be examined by analyzing the stock prices
and returns within the region and in comparison with the world
MSCI index. Event study method is to be used with windows of ±12
months and T-7 + T. The results show that the subsequent stock
market liberalization generally, gives minor positive effects to stock
returns, except for one or two countries. The subsequent
liberalization also integrates the markets short-run and long-run.
Abstract: Phishing, or stealing of sensitive information on the
web, has dealt a major blow to Internet Security in recent times. Most
of the existing anti-phishing solutions fail to handle the fuzziness
involved in phish detection, thus leading to a large number of false
positives. This fuzziness is attributed to the use of highly flexible and
at the same time, highly ambiguous HTML language. We introduce a
new perspective against phishing, that tries to systematically prove,
whether a given page is phished or not, using the corresponding
original page as the basis of the comparison. It analyzes the layout of
the pages under consideration to determine the percentage distortion
between them, indicative of any form of malicious alteration. The
system design represents an intelligent system, employing dynamic
assessment which accurately identifies brand new phishing attacks
and will prove effective in reducing the number of false positives.
This framework could potentially be used as a knowledge base, in
educating the internet users against phishing.