Search results for: Aaron J. Small
4297 Untargeted Small Metabolite Identification from Thermally Treated Tualang Honey
Authors: Lee Suan Chua
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This study investigated the effects of thermal treatment on Tualang honey sample in terms of honey colour and heat-induced small metabolites. The heating process was carried out in a temperature controlled water batch at 90 °C for 4 hours. The honey samples were put in cylinder tubes with the dimension of 1 cm diameter and 10 cm length for homogenous heat transfer. The results found that the thermal treatment produced not only hydroxylmethylfurfural, but also other harmful substances such as phthalic anhydride and radiolytic byproducts. The degradation of honey protein was reported due to the detection of free amino acids such as cysteine and phenylalanine in heat-treated honey samples. Sugar dehydration also occurred because fragmented di-galactose was identified based on the presence of characteristic ions in the mass fragmentation pattern. The honey colour was found getting darker as the heating duration was increased up to 4 hours. Approximately, 60 mm PFund of increment was noticed for the honey colour with the colour change rate of 14.8 mm PFund per hour. Based on the principal component analysis, the chemical profile of Tualang honey was significantly altered after 2 hours of heating at 90 °C.Keywords: honey colour, hydroxylmethylfurfural, thermal treatment, tualang honey
Procedia PDF Downloads 3764296 Analyzing the Feasibility of Low-Cost Composite Wind Turbine Blades for Residential Energy Production
Authors: Aravindhan Nepolean, Chidamabaranathan Bibin, Rajesh K., Gopinath S., Ashok Kumar R., Arun Kumar S., Sadasivan N.
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Wind turbine blades are an important parameter for surging renewable energy production. Optimizing blade profiles and developing new materials for wind turbine blades take a lot of time and effort. Even though many standards for wind turbine blades have been developed for large-scale applications, they are not more effective in small-scale applications. We used acrylonitrile-butadiene-styrene to make small-scale wind turbine blades in this study (ABS). We chose the material because it is inexpensive and easy to machine into the desired form. They also have outstanding chemical, stress, and creep resistance. The blade measures 332 mm in length and has a 664 mm rotor diameter. A modal study of blades is carried out, as well as a comparison with current e-glass fiber. They were able to balance the output with less vibration, according to the findings. Q blade software is used to simulate rotating output. The modal analysis testing and prototype validation of wind turbine blades were used for experimental validation.Keywords: acrylonitrile-butadiene-styrene, e-glass fiber, modal, renewable energy, q-blade
Procedia PDF Downloads 1614295 Analysis Of Non-uniform Characteristics Of Small Underwater Targets Based On Clustering
Authors: Tianyang Xu
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Small underwater targets generally have a non-centrosymmetric geometry, and the acoustic scattering field of the target has spatial inhomogeneity under active sonar detection conditions. In view of the above problems, this paper takes the hemispherical cylindrical shell as the research object, and considers the angle continuity implied in the echo characteristics, and proposes a cluster-driven research method for the non-uniform characteristics of target echo angle. First, the target echo features are extracted, and feature vectors are constructed. Secondly, the t-SNE algorithm is used to improve the internal connection of the feature vector in the low-dimensional feature space and to construct the visual feature space. Finally, the implicit angular relationship between echo features is extracted under unsupervised condition by cluster analysis. The reconstruction results of the local geometric structure of the target corresponding to different categories show that the method can effectively divide the angle interval of the local structure of the target according to the natural acoustic scattering characteristics of the target.Keywords: underwater target;, non-uniform characteristics;, cluster-driven method;, acoustic scattering characteristics
Procedia PDF Downloads 1304294 Nano-Sensors: Search for New Features
Authors: I. Filikhin, B. Vlahovic
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We focus on a novel type of detection based on electron tunneling properties of double nanoscale structures in semiconductor materials. Semiconductor heterostructures as quantum wells (QWs), quantum dots (QDs), and quantum rings (QRs) may have energy level structure of several hundred of electron confinement states. The single electron spectra of the double quantum objects (DQW, DQD, and DQR) were studied in our previous works with relation to the electron localization and tunneling between the objects. The wave function of electron may be localized in one of the QDs or be delocalized when it is spread over the whole system. The localizing-delocalizing tunneling occurs when an electron transition between both states is possible. The tunneling properties of spectra differ strongly for “regular” and “chaotic” systems. We have shown that a small violation of the geometry drastically affects localization of electron. In particular, such violations lead to the elimination of the delocalized states of the system. The same symmetry violation effect happens if electrical or magnetic fields are applied. These phenomena could be used to propose a new type of detection based on the high sensitivity of charge transport between double nanostructures and small violations of the shapes. It may have significant technological implications.Keywords: double quantum dots, single electron levels, tunneling, electron localizations
Procedia PDF Downloads 5054293 Electroforming of 3D Digital Light Processing Printed Sculptures Used as a Low Cost Option for Microcasting
Authors: Cecile Meier, Drago Diaz Aleman, Itahisa Perez Conesa, Jose Luis Saorin Perez, Jorge De La Torre Cantero
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In this work, two ways of creating small-sized metal sculptures are proposed: the first by means of microcasting and the second by electroforming from models printed in 3D using an FDM (Fused Deposition Modeling) printer or using a DLP (Digital Light Processing) printer. It is viable to replace the wax in the processes of the artistic foundry with 3D printed objects. In this technique, the digital models are manufactured with resin using a low-cost 3D FDM printer in polylactic acid (PLA). This material is used, because its properties make it a viable substitute to wax, within the processes of artistic casting with the technique of lost wax through Ceramic Shell casting. This technique consists of covering a sculpture of wax or in this case PLA with several layers of thermoresistant material. This material is heated to melt the PLA, obtaining an empty mold that is later filled with the molten metal. It is verified that the PLA models reduce the cost and time compared with the hand modeling of the wax. In addition, one can manufacture parts with 3D printing that are not possible to create with manual techniques. However, the sculptures created with this technique have a size limit. The problem is that when printed pieces with PLA are very small, they lose detail, and the laminar texture hides the shape of the piece. DLP type printer allows obtaining more detailed and smaller pieces than the FDM. Such small models are quite difficult and complex to melt using the lost wax technique of Ceramic Shell casting. But, as an alternative, there are microcasting and electroforming, which are specialized in creating small metal pieces such as jewelry ones. The microcasting is a variant of the lost wax that consists of introducing the model in a cylinder in which the refractory material is also poured. The molds are heated in an oven to melt the model and cook them. Finally, the metal is poured into the still hot cylinders that rotate in a machine at high speed to properly distribute all the metal. Because microcasting requires expensive material and machinery to melt a piece of metal, electroforming is an alternative for this process. The electroforming uses models in different materials; for this study, micro-sculptures printed in 3D are used. These are subjected to an electroforming bath that covers the pieces with a very thin layer of metal. This work will investigate the recommended size to use 3D printers, both with PLA and resin and first tests are being done to validate use the electroforming process of microsculptures, which are printed in resin using a DLP printer.Keywords: sculptures, DLP 3D printer, microcasting, electroforming, fused deposition modeling
Procedia PDF Downloads 1354292 Integrated Grey Rational Analysis-Standard Deviation Method for Handover in Heterogeneous Networks
Authors: Mohanad Alhabo, Naveed Nawaz, Mahmoud Al-Faris
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The dense deployment of small cells is a promising solution to enhance the coverage and capacity of the heterogeneous networks (HetNets). However, the unplanned deployment could bring new challenges to the network ranging from interference, unnecessary handovers and handover failures. This will cause a degradation in the quality of service (QoS) delivered to the end user. In this paper, we propose an integrated Grey Rational Analysis Standard Deviation based handover method (GRA-SD) for HetNet. The proposed method integrates the Standard Deviation (SD) technique to acquire the weight of the handover metrics and the GRA method to select the best handover base station. The performance of the GRA-SD method is evaluated and compared with the traditional Multiple Attribute Decision Making (MADM) methods including Simple Additive Weighting (SAW) and VIKOR methods. Results reveal that the proposed method has outperformed the other methods in terms of minimizing the number of frequent unnecessary handovers and handover failures, in addition to improving the energy efficiency.Keywords: energy efficiency, handover, HetNets, MADM, small cells
Procedia PDF Downloads 1164291 Shoulder Range of Motion Measurements using Computer Vision Compared to Hand-Held Goniometric Measurements
Authors: Lakshmi Sujeesh, Aaron Ramzeen, Ricky Ziming Guo, Abhishek Agrawal
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Introduction: Range of motion (ROM) is often measured by physiotherapists using hand-held goniometer as part of mobility assessment for diagnosis. Due to the nature of hand-held goniometer measurement procedure, readings often tend to have some variations depending on the physical therapist taking the measurements (Riddle et al.). This study aims to validate computer vision software readings against goniometric measurements for quick and consistent ROM measurements to be taken by clinicians. The use of this computer vision software hopes to improve the future of musculoskeletal space with more efficient diagnosis from recording of patient’s ROM with minimal human error across different physical therapists. Methods: Using the hand-held long arm goniometer measurements as the “gold-standard”, healthy study participants (n = 20) were made to perform 4 exercises: Front elevation, Abduction, Internal Rotation, and External Rotation, using both arms. Assessment of active ROM using computer vision software at different angles set by goniometer for each exercise was done. Interclass Correlation Coefficient (ICC) using 2-way random effects model, Box-Whisker plots, and Root Mean Square error (RMSE) were used to find the degree of correlation and absolute error measured between set and recorded angles across the repeated trials by the same rater. Results: ICC (2,1) values for all 4 exercises are above 0.9, indicating excellent reliability. Lowest overall RMSE was for external rotation (5.67°) and highest for front elevation (8.00°). Box-whisker plots showed have showed that there is a potential zero error in the measurements done by the computer vision software for abduction, where absolute error for measurements taken at 0 degree are shifted away from the ideal 0 line, with its lowest recorded error being 8°. Conclusion: Our results indicate that the use of computer vision software is valid and reliable to use in clinical settings by physiotherapists for measuring shoulder ROM. Overall, computer vision helps improve accessibility to quality care provided for individual patients, with the ability to assess ROM for their condition at home throughout a full cycle of musculoskeletal care (American Academy of Orthopaedic Surgeons) without the need for a trained therapist.Keywords: physiotherapy, frozen shoulder, joint range of motion, computer vision
Procedia PDF Downloads 1074290 Sediment Wave and Cyclic Steps as Mechanism for Sediment Transport in Submarine Canyons Thalweg
Authors: Taiwo Olusoji Lawrence, Peace Mawo Aaron
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Seismic analysis of bedforms has proven to be one of the best ways to study deepwater sedimentary features. Canyons are known to be sediment transportation conduit. Sediment wave are large-scale depositional bedforms in various parts of the world's oceans formed predominantly by suspended load transport. These undulating objects usually have tens of meters to a few kilometers in wavelength and a height of several meters. Cyclic steps have long long-wave upstream-migrating bedforms confined by internal hydraulic jumps. They usually occur in regions with high gradients and slope breaks. Cyclic steps and migrating sediment waves are the most common bedform on the seafloor. Cyclic steps and related sediment wave bedforms are significant to the morpho-dynamic evolution of deep-water depositional systems architectural elements, especially those located along tectonically active margins with high gradients and slope breaks that can promote internal hydraulic jumps in turbidity currents. This report examined sedimentary activities and sediment transportation in submarine canyons and provided distinctive insight into factors that created a complex seabed canyon system in the Ceara Fortaleza basin Brazilian Equatorial Margin (BEM). The growing importance of cyclic steps made it imperative to understand the parameters leading to their formation, migration, and architecture as well as their controls on sediment transport in canyon thalweg. We extracted the parameters of the observed bedforms and evaluated the aspect ratio and asymmetricity. We developed a relationship between the hydraulic jump magnitude, depth of the hydraulic fall and the length of the cyclic step therein. It was understood that an increase in the height of the cyclic step increases the magnitude of the hydraulic jump and thereby increases the rate of deposition on the preceding stoss side. An increase in the length of the cyclic steps reduces the magnitude of the hydraulic jump and reduces the rate of deposition at the stoss side. Therefore, flat stoss side was noticed at most preceding cyclic step and sediment wave.Keywords: Ceara Fortaleza, submarine canyons, cyclic steps, sediment wave
Procedia PDF Downloads 1144289 Design and Development of Ceramics Kiln by Application Burners Use from High Pressure of Household Gas Stove
Authors: Somboon Sarasit
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This research aims to develop a model small ceramic kiln using burner from a high-pressure household gas stove. The efficiency of the kiln and community technology transfer. The study of history shows that this area used to be a source of pottery on the old capital of Ayutthaya. There is evidence from pottery kilns unearthed many types of wood kiln since 2535 and was assumed that the production will end when the war with Burma in the Ayutthaya period. The result of the research design and performance testing of ceramic kiln using burners by gas cooker and outside from 200-liter steel drums inside with ceramic fiber. It was found that the Graze Firing of the products to be at a temperature of 1230°C. The duration of the burn approximately 5-6 hours and uses only 3-4 kg of LPG products, a coffee can burn up to 40-50 pieces. It is an energy-efficient Kiln. Use safe and appropriate opportunities for entrepreneurs, small ceramic and entrepreneurs with new investments or those who want to produce ceramic products as a hobby. The community interest in the pottery to create a new one to continue the product development and manufacturing in the harshest existence forever.Keywords: ceramics kiln design and development, ceramic gas kiln, burners application, high-pressure of household gas stove
Procedia PDF Downloads 5494288 Agronomic Test to Determine the Efficiency of Hydrothermally Treated Alkaline Igneous Rocks and Their Potassium Fertilizing Capacity
Authors: Aaron Herve Mbwe Mbissik, Lotfi Khiari, Otmane Raji, Abdellatif Elghali, Abdelkarim Lajili, Muhammad Ouabid, Martin Jemo, Jean-Louis Bodinier
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Potassium (K) is an essential macronutrient for plant growth, helping to regulate several physiological and metabolic processes. Evaporite-related potash salts, mainly sylvite minerals (K chloride or KCl), are the principal source of K for the fertilizer industry. However, due to the high potash-supply risk associated with its considerable price fluctuations and uneven geographic distribution for most agriculture-based developing countries, the development of alternative sources of fertilizer K is imperative to maintain adequate crop yield, reduce yield gaps, and food security. Alkaline Igneous rocks containing significant K-rich silicate minerals such as K feldspar are increasingly seen as the best alternative available. However, these rocks may require to be hydrothermally treatment to enhance the release of potassium. In this study, we evaluate the fertilizing capacity of raw and hydrothermally treated K-bearing silicate rocks from different areas in Morocco. The effectiveness of rock powders was tested in a greenhouse experiment using ryegrass (Lolium multiflorum) by comparing them to a control (no K added) and to a conventional fertilizer (muriate of potash: MOP or KCl). The trial was conducted in a randomized complete block design with three replications, and plants were grown on K-depleted soils for three growing cycles. To achieve our objective, in addition to the analysis of the muriate response curve and the different biomasses, we also examined three necessary coefficients, namely: the K uptake, then apparent K recovery (AKR), and the relative K efficiency (RKE). The results showed that based on the optimum economic rate of MOP (230 kg.K.ha⁻¹) and the optimum yield (44 000 kg.K.ha⁻¹), the efficiency of K silicate rocks was as high as that of MOP. Although the plants took up only half of the K supplied by the powdered rock, the hydrothermal material was found to be satisfactory, with a biomass value reaching the optimum economic limit until the second crop cycle. In comparison, the AKR of the MOP (98.6%) and its RKE in the 1st cycle were higher than our materials: 39% and 38%, respectively. Therefore, the raw and hydrothermal materials mixture could be an appropriate solution for long-term agronomic use based on the obtained results.Keywords: K-uptake, AKR, RKE, K-bearing silicate rock, MOP
Procedia PDF Downloads 894287 Quality of Life of Elderly with Vascular Illness and the Level of Depression in 4 Barangays in Malabon, Philippines
Authors: Marilou P. Angeles
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Seniors are a growing number of population all over the world, and they are getting sick with illnesses like diabetes, high blood, and high cholesterol. It is necessary to see the relationship of their physical illness and its effect on their quality of life. Having chronic illnesses also can affect the mood of the elderly; becoming cranky, lonely, not eating, etc. Therefore, there is a need to study the relationship of the quality of life of the elderly and the level of depression. Depression for elderly is known as late onset depression or vascular depression since it is tied to the vascular illnesses they are experiencing, although this is not homogeneous. There is heterogeneity in seniors. The purpose of the study is to determine how keep the satisfaction in life i.e., quality of life of seniors, as long as possible. This study was made in 4 barangays in Longos, Potrero, Tonsuya and Catmon, in Malabon, Metro Manila, Philippines. These Filipino seniors are availing of free medicines for their diabetes, high blood, and high cholesterol ailments in the barangay health centers, given freely by the Department of Health. Two instruments were used; quality of life (CASP-19) and patient health questionnaire(PHQ-19). The quality of life questionnaire was based on the theory of Abraham Maslow, human: beings are motivated to action by needs, starting from the lowest, physiological to the highest self-transcendence. Severity of depression is determined by PHQ-9, and according to the unified model of depression by Aaron Beck and Kurt B. Bredemeier, depression happens when a person cannot cope with life has not able to satisfy his needs as a person. The Pearson R correlation was used to determine the significance of the relationship between quality of life and depression. Finding is there is negative relationship between quality of life and depression. It means that a high value of quality of life lowers or minimizes depression. CASP-19 found that the Filipino elderly were in control, independent, enjoying their lives even if they are poor, and this is shown by the significant results. Self-transcendence, a need to give back to others, is important for Filipino elderly. Although the seniors have difficulty with money and they were affected by their illnesses, they are full of optimism, they are ignoring their physical pain because they are focusing on helping their loved ones (i.e., self-transcendence), their children and grandchildrenothers, and if problems come, they are resilient accepting of the challenges, because they have strong faith in God. They are also having pleasures interacting with their friends and neighbors who, like them, have the same health problems. And these two coping strategies for the elderlies allow them to live a meaningful life, a life high in quality. Thus, where there is high quality of life, there is none or minimal depression. Recommendation for future study is finding the relationship of spirituality to quality of life of seniors.Keywords: CASP-19, depression, quality of life, PHQ-9, senior citizen
Procedia PDF Downloads 1474286 Palatability of a Flavoured Oral Paste, Containing Prebiotics, Probiotics, and Postbiotics in Dogs and Cats: A Monadic Test in Seventy-Four Animals
Authors: Navarro C., Jahier B., Gard C.
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Diarrhoea is a common disorder in both cats and dogs. Recent guidelines highlight the importance of gut microbiota and the use of strategies such as prebiotics, probiotics, postbiotics, and fecal transplants for modulating the microbiota. The objective of this study was to evaluate the palatability of a flavoured oral paste containing prebiotics (brewer’s yeast products, fructo-oligosaccharide), probiotics (Enterococcus faecium), and postbiotics (lactic ferment products), in dogs and cats. Material and methods: Healthy adult animals (cats and dogs) from various breeds received the tested product (Ultradiar® Biotic, MP Labo, France) at the recommended dosage over a small quantity of kibbles: animals less than 2 kg bodyweight received 2 ml per day, animals between2 and 6 kg received 4 ml per day, animals between 6 and 12 kg received 5 ml per day, animals between 12 and 30 kg received 8 ml per day, and animals weighing more than 30 kg received 10 ml per day. For each animal, the investigator noted the intake (immediate in less than 2 seconds, delayed after 2 seconds, no intake), the consumption of the product (no consumption, partial consumption ≤ 5%, < 50%, 50% ≤ x < 95%, ≥ 95%, total consumption). Acceptability was defined as the percentage of dogs having consumed more than 95% of the product. Results: Thirty-seven dogs were included: 19 small size, 11 medium size, and 7 large size dogs. Thirty-six dogs (97%) took the product, with 65% showing immediate intake. Only one small-sized dog did not take the product. Among the 36 dogs who took the product, 19 (53%) had a complete consumption, 13 (36%) consumed more than 95% of the product, 3 dogs consumed more than 50% (and less than 95%), and one dog consumed less than 50%. The acceptability rate was 86%. Thirty-seven cats were included. Twenty-eight cats (76%) took the product, with 8% showing immediate intake. Among those 28 cats, 7 (25%) consumed more than 95% of the product, 13 (47%) consumed more than 50% (and less than 95%), 6 consumed less than 50% and 2 cats consumed less than 5%. Conclusion: The flavoured oral paste, Ultradiar® Biotic, was well-accepted by both dogs and cats, with higher acceptability observed in dogs compared to cats. These results suggest that the product is palatable and can be usefully administered to support gastrointestinal health in companion animals. Further studies should explore the clinical benefits of this formulation in managing gastrointestinal disorders.Keywords: cat, dog, palatability, prebiotic, probiotic
Procedia PDF Downloads 384285 Small and Medium-Sized Enterprises in West African Semi-Arid Lands Facing Climate Change
Authors: Mamadou Diop, Florence Crick, Momadou Sow, Kate Elizabeth Gannon
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Understanding SME leaders’ responses to climate is essential to cope with ongoing changes in temperature and rainfall. This study analyzes the response of SME leaders to the adverse effects of climate change in semi-arid lands (SAL) in Senegal. Based on surveys administrated to 161 SME leaders, this research shows that 91% of economic units are affected by climatic conditions, although 70% do not have a plan to deal with climate risks. Economic actors have striven to take measures to adapt. However, their efforts are limited by various obstacles accentuated by a lack of support from public authorities. In doing so, substantial political, institutional and financial efforts at national and local levels are needed to promote an enabling environment for economic actors to adapt. This will focus on information and training about the threats and opportunities related to global warming, the creation of an adaptation support fund to support local initiatives and the improvement of the institutional, regulatory and political framework.Keywords: small and medium-sized enterprises, climate change, adaptation, semi-arid lands
Procedia PDF Downloads 2084284 Analysis of Determinants of Growth of Small and Medium Enterprises in Kwara State, Nigeria
Authors: Hussaini Tunde Subairu
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Small and Medium Enterprises (SMEs) sectors serve as catalyst for employment generation, national growth, poverty reduction and economic development in developing and developed countries. However, in Nigeria despite copious and plethora of government policies and stimulus schemes directed at SMEs, the sector is still characterized by high rate of failure and discontinuities. This study therefore investigated owners/managers profile, firms characteristics and external factors as possible determinants of SMEs growth from selected SMEs in Kwara State. Primary data were sourced from 200 SMEs respondents registered with the National Association of Small and Medium Enterprises (NASMES) in Kwara State Central Senatorial District. Multiple Regressions Analysis (MRA) was used to analyze the relationship between dependent and independent variables, and pair wise correlation was employed to examine the relationship among independent variables. The Analysis of Variable (ANOVA) was employed to indicate the overall significant of the model The findings revealed that Analysis of variance (ANOVA) put the value of F-statistics at 420.45 and p-value at 0.000 was significant. The values of R2 and Adjusted R2 of 0.9643 and 0.9620 respectively suggested that 96 percent of variations in employment growth were explained by the explanatory variables. The level of technical and managerial education has t- value of 24.14 and p-value of 0.001, length of managers/owners experience in similar trade with t- value of 21.37 and p-value of 0.001, age of managers/owners with t- value of 42.98 and p-value of 0.001, firm age with t- value of 25.91 and p-value of 0.001, numbers of firms in a cluster with t- value of 7.20 and p-value of 0.001, access to formal finance with t-value of 5.56 and p-value of 0.001, firm technology innovation with t- value of 25.32 and p-value of 0.01, institutional support with t- value of 18.89 and p-value of 0.01, globalization with t- value of 9.78 and p-value of 0.01, and infrastructure with t-value of 10.75 and p-value of 0.01. The result also indicated that initial size has t-value of -1.71 and p-value of 0.090 which is consistent with Gibrat’s Law. The study concluded that owners/managers profile, firm specific characteristics and external factors substantially influenced employment growths of SMEs in the study area. Therefore, policy implication should enhance human capital development of SMEs owners/managers, and strengthen fiscal policy thrust through imposition on tariff regime to minimize effect of globalization. Governments at all level must support SMEs growth radically and enhance institutional support for SMEs growth and radically and significantly upgrading key infrastructure as rail/roads, rail, telecommunications, water and power.Keywords: external factors, firm specific characteristics, owners / manager profile, small and medium enterprises
Procedia PDF Downloads 2434283 Genetic and Environmental Variation in Reproductive and Lactational Performance of Holstein Cattle
Authors: Ashraf Ward
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Effect of calving interval on 305 day milk yield for first three lactations was studied in order to increase efficiency of selection schemes and to more efficiently manage Holstein cows that have been raised on small farms in Libya. Results obtained by processing data of 1476 cows, managed in 935 small scale farms, pointed out that current calving interval significantly affects on milk production for first three lactations (p<0.05). Preceding calving interval affected 305 day milk yield (p<0.05) in second lactation only. Linear regression model accounted for 20-25 % of the total variance of 305 day milk yield. Extension of calving interval over 420, 430, 450 days for first, second and third lactations respectively, did not increase milk production when converted to 305 day lactation. Stochastic relations between calving interval and calving age and month are moderated. Values of Pierson’s correlation coefficients ranged 0.38 to 0.69. Adjustment of milk production in order to reduce effect of calving interval on total phenotypic variance of milk yield is valid for first lactation only. Adjustment of 305 day milk yield for second and third lactations in order to reduce effects of factors “calving age and month” brings about, at the same time, elimination of calving interval effect.Keywords: milk yield, Holstien, non genetic, calving
Procedia PDF Downloads 4174282 Cost Analysis of Hybrid Wind Energy Generating System Considering CO2 Emissions
Authors: M. A. Badr, M. N. El Kordy, A. N. Mohib, M. M. Ibrahim
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The basic objective of the research is to study the effect of hybrid wind energy on the cost of generated electricity considering the cost of reduction CO2 emissions. The system consists of small wind turbine(s), storage battery bank and a diesel generator (W/D/B). Using an optimization software package, different system configurations are investigated to reach optimum configuration based on the net present cost (NPC) and cost of energy (COE) as economic optimization criteria. The cost of avoided CO2 is taken into consideration. The system is intended to supply the electrical load of a small community (gathering six families) in a remote Egyptian area. The investigated system is not connected to the electricity grid and may replace an existing conventional diesel powered electric supply system to reduce fuel consumption and CO2 emissions. The simulation results showed that W/D energy system is more economic than diesel alone. The estimated COE is 0.308$/kWh and extracting the cost of avoided CO2, the COE reached 0.226 $/kWh which is an external benefit of wind turbine, as there are no pollutant emissions through operational phase.Keywords: hybrid wind turbine systems, remote areas electrification, simulation of hybrid energy systems, techno-economic study
Procedia PDF Downloads 4004281 Ferric Sulphate Catalyzed Esterification of High Free Fatty Acids Content Used Coconut Oil for Biodiesel Synthesis
Authors: G. N. Maheshika, J. A. R. H. Wijerathna, S. H. P. Gunawardena
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Feedstock with high free fatty acids (FFAs) content can be successfully employed for biodiesel synthesis once the high FFA content is reduced to the desired levels. In the present study, the applicability of ferric sulphate as the solid acid catalyst for esterification of FFA in used coconut oil was evaluated at varying catalyst concentration and methanol:oil molar ratios. 1.25, 2.5, 3.75 and 5.0% w/w Fe2(SO4)3 on oil basis was used at methanol:oil ratios of 3:1, 4.5:1, and 6:1 and at the reaction temperature of 60 0C. The FFA reduction increased with the increase in catalyst and methanol:oil molar ratios while the time requirement to reach the esterification equilibrium reduced. Satisfactory results for esterification could be obtained within a small reaction period in the presence of only a small amount of Fe2(SO4)3 catalyst concentration and at low reaction temperature, which then can be subjected for trans-esterification process. At the end of the considering reaction period the solid Fe2(SO4)3 catalyst could be separated from the reaction system. The economics of the Fe2(SO4)3 catalyzed esterification of high FFA content used coconut oil for biodiesel is at favorable conditions.Keywords: biodiesel, esterification, ferric sulphate, Free fatty acids, used coconut oil
Procedia PDF Downloads 5484280 Enhanced Extra Trees Classifier for Epileptic Seizure Prediction
Authors: Maurice Ntahobari, Levin Kuhlmann, Mario Boley, Zhinoos Razavi Hesabi
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For machine learning based epileptic seizure prediction, it is important for the model to be implemented in small implantable or wearable devices that can be used to monitor epilepsy patients; however, current state-of-the-art methods are complex and computationally intensive. We use Shapley Additive Explanation (SHAP) to find relevant intracranial electroencephalogram (iEEG) features and improve the computational efficiency of a state-of-the-art seizure prediction method based on the extra trees classifier while maintaining prediction performance. Results for a small contest dataset and a much larger dataset with continuous recordings of up to 3 years per patient from 15 patients yield better than chance prediction performance (p < 0.004). Moreover, while the performance of the SHAP-based model is comparable to that of the benchmark, the overall training and prediction time of the model has been reduced by a factor of 1.83. It can also be noted that the feature called zero crossing value is the best EEG feature for seizure prediction. These results suggest state-of-the-art seizure prediction performance can be achieved using efficient methods based on optimal feature selection.Keywords: machine learning, seizure prediction, extra tree classifier, SHAP, epilepsy
Procedia PDF Downloads 1124279 The Structural Alteration of DNA Native Structure of Staphylococcus aureus Bacteria by Designed Quinoxaline Small Molecules Result in Their Antibacterial Properties
Authors: Jeet Chakraborty, Sanjay Dutta
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Antibiotic resistance by bacteria has proved to be a severe threat to mankind in recent times, and this fortifies an urgency to design and develop potent antibacterial small molecules/compounds with nonconventional mechanisms than the conventional ones. DNA carries the genetic signature of any organism, and bacteria maintain their genomic DNA inside the cell in a well-regulated compact form with the help of various nucleoid associated proteins like HU, HNS, etc. These proteins control various fundamental processes like gene expression, replication, etc., inside the cell. Alteration of the native DNA structure of bacteria can lead to severe consequences in cellular processes inside the bacterial cell that ultimately result in the death of the organism. The change in the global DNA structure by small molecules initiates a plethora of cellular responses that have not been very well investigated. Echinomycin and Triostin-A are biologically active Quinoxaline small molecules that typically consist of a quinoxaline chromophore attached with an octadepsipeptide ring. They bind to double-stranded DNA in a sequence-specific way and have high activity against a wide variety of bacteria, mainly against Gram-positive ones. To date, few synthetic quinoxaline scaffolds were synthesized, displaying antibacterial potential against a broad scale of pathogenic bacteria. QNOs (Quinoxaline N-oxides) are known to target DNA and instigate reactive oxygen species (ROS) production in bacteria, thereby exhibiting antibacterial properties. The divergent role of Quinoxaline small molecules in medicinal research qualifies them for the evaluation of their antimicrobial properties as a potential candidate. The previous study from our lab has given new insights on a 6-nitroquinoxaline derivative 1d as an intercalator of DNA, which induces conformational changes in DNA upon binding.7 The binding event observed was dependent on the presence of a crucial benzyl substituent on the quinoxaline moiety. This was associated with a large induced CD (ICD) appearing in a sigmoidal pattern upon the interaction of 1d with dsDNA. The induction of DNA superstructures by 1d at high Drug:DNA ratios was observed that ultimately led to DNA condensation. Eviction of invitro-assembled nucleosome upon treatment with a high dose of 1d was also observed. In this work, monoquinoxaline derivatives of 1d were synthesized by various modifications of the 1d scaffold. The set of synthesized 6-nitroquinoxaline derivatives along with 1d were all subjected to antibacterial evaluation across five different bacteria species. Among the compound set, 3a displayed potent antibacterial activity against Staphylococcus aureus bacteria. 3a was further subjected to various biophysical studies to check whether the DNA structural alteration potential was still intact. The biological response of S. aureus cells upon treatment with 3a was studied using various cell biology processes, which led to the conclusion that 3d can initiate DNA damage in the S. aureus cells. Finally, the potential of 3a in disrupting preformed S.aureus and S.epidermidis biofilms was also studied.Keywords: DNA structural change, antibacterial, intercalator, DNA superstructures, biofilms
Procedia PDF Downloads 1694278 Computation and Validation of the Stress Distribution around a Circular Hole in a Slab Undergoing Plastic Deformation
Authors: Sherif D. El Wakil, John Rice
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The aim of the current work was to employ the finite element method to model a slab, with a small hole across its width, undergoing plastic plane strain deformation. The computational model had, however, to be validated by comparing its results with those obtained experimentally. Since they were in good agreement, the finite element method can therefore be considered a reliable tool that can help gain better understanding of the mechanism of ductile failure in structural members having stress raisers. The finite element software used was ANSYS, and the PLANE183 element was utilized. It is a higher order 2-D, 8-node or 6-node element with quadratic displacement behavior. A bilinear stress-strain relationship was used to define the material properties, with constants similar to those of the material used in the experimental study. The model was run for several tensile loads in order to observe the progression of the plastic deformation region, and the stress concentration factor was determined in each case. The experimental study involved employing the visioplasticity technique, where a circular mesh (each circle was 0.5 mm in diameter, with 0.05 mm line thickness) was initially printed on the side of an aluminum slab having a small hole across its width. Tensile loading was then applied to produce a small increment of plastic deformation. Circles in the plastic region became ellipses, where the directions of the principal strains and stresses coincided with the major and minor axes of the ellipses. Next, we were able to determine the directions of the maximum and minimum shear stresses at the center of each ellipse, and the slip-line field was then constructed. We were then able to determine the stress at any point in the plastic deformation zone, and hence the stress concentration factor. The experimental results were found to be in good agreement with the analytical ones.Keywords: finite element method to model a slab, slab undergoing plastic deformation, stress distribution around a circular hole, visioplasticity
Procedia PDF Downloads 3194277 In Search of High Growth: Mapping out Academic Spin-Off´s Performance in Catalonia
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This exploratory study gives an overview of the evolution of the main financial and performance indicators of the Academic Spin-Off’s and High Growth Academic Spin-Off’s in year 3 and year 6 after its creation in the region of Catalonia in Spain. The study compares and evaluates results of these different measures of performance and the degree of success of these companies for each University. We found that the average Catalonian Academic Spin-Off is small and have not achieved the sustainability stage at year 6. On the contrary, a small group of High Growth Academic Spin-Off’s exhibit robust performance with high profits in year 6. Our results support the need to increase selectivity and support for these companies especially near year 3, because are the ones that will bring wealth and employment. University role as an investor has rigid norms and habits that impede an efficient economic return from their ASO investment. Universities with high performance on sales and employment in year 3 not always could sustain this growth in year 6 because their ASO’s are not profitable. On the contrary, profitable ASO exhibit superior performance in all measurement indicators in year 6. We advocate the need of a balanced growth (with profits) as a way to obtain subsequent continuous growth.Keywords: Academic Spin-Off (ASO), university entrepreneurship, entrepreneurial university, high growth, New Technology Based Companies (NTBC), University Spin-Off
Procedia PDF Downloads 4584276 Analysis of the Content of Sugars, Vitamin C, Preservatives, Synthetic Dyes, Sweeteners, Sodium and Potassium and Microbiological Purity in Selected Products Made From Fruit and Vegetables in Small Regional Factories and in Large Food Corporations
Authors: Katarzyna Miśkiewicz, Magdalena Lasoń-Rydel, Małgorzata Krępska, Katarzyna Sieczyńska, Iwona Masłowska-Lipowicz, Katarzyna Ławińska
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The aim of the study was to analyse a selection of 12 pasteurised products made from fruit and vegetables, such as fruit juices, fruit drinks, jams, marmalades and jam produced by small regional factories as well as large food corporations. The research was carried out as part of the project "Innovative system of healthy and regional food distribution", funded by the Ministry of Education and Science (Poland), which aims to create an economically and organisationally strong agri-food industry in Poland through effective cooperation between scientific and socio-economic actors. The main activities of the project include support for the creation of new distribution channels for regional food products and their easy access to a wide group of potential customers while maintaining the highest quality standards. One of the key areas of the project is food quality analyses conducted to indicate the competitive advantage of regional products. Presented here are studies on the content of sugars, vitamin C, preservatives, synthetic colours, sweeteners, sodium and potassium, as well as studies on the microbiological purity of selected products made from fruit and vegetables. The composition of products made from fruit and vegetables varies greatly and depends on both the type of raw material and the way it is processed. Of the samples tested, fruit drinks contained the least amount of sugars, and jam and marmalade made by large producers and bought in large chain stores contained the most. However, the low sugar content of some fruit drinks is due to the presence of the sweetener sucralose in their composition. The vitamin C content of the samples varied, being higher in products where it was added during production. All products made in small local factories were free of food additives such as preservatives, sweeteners and synthetic colours, indicating their superiority over products made by large producers. Products made in small local factories were characterised by a relatively high potassium content. The microbiological purity of commercial products was confirmed - no Salmonella spp. were detected, and the number of mesophilic bacteria, moulds, yeasts, and β-glucuronidase-positive E. coli was below the limit of quantification.Keywords: fruit and vegetable products, sugars, food additives, HPLC, ICP-OES
Procedia PDF Downloads 934275 Evaluation of a Special Education Teacher In-Service Program to Increase Student Achievement
Authors: Mehmet Cogal
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Students with disabilities perform historically lower than their peers on standardized assessments. There needs to be more work in the literature providing strategies to improve student scores on standardized assessments and how they are connected to teacher in-service programs. This quantitative causal-comparative study measured the impact of a teacher in-service program geared toward special education teachers. The study was conducted at a small public charter school serving grades 6-12 in Massachusetts. The students were given a pre and post-test before and after the teacher in-service program. Data were collected from 34 students’ reading scores in grades six, seven, eight, and 10. A paired t-test was conducted to measure if there was an increase in reading scores after the teacher in-service program. The study assumed that the teachers had implemented the strategies they learned during the teacher in-service program. The study also had limitations, including a small sample size, and the findings may not be generalized for the entire special education population. Although the study indicated no significant difference in the test scores, the teacher in-service programs and their effects on student achievement can still be further investigated.Keywords: student achievement, standardized testing, teacher in-service, special education
Procedia PDF Downloads 834274 Factors Influencing the Adoption of Interpersonal Communication Media to Maximize Business Competitiveness among Small and Medium Enterprises in Hong Kong: Industry Types and Entrepreneur Characteristics
Authors: Olivine Lo
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Small- and Medium-Sized Enterprises (SMEs) consist of a broad variety of businesses, ranging from small grocery shops to manufacturing concerns. Some are dynamic and innovative, while others are more traditional. The definition of SMEs varies by country but is most determined by the number of employees, though business assets and sales revenues are alternative measures. There are eight main types of SME industries in Hong Kong: garment, electronics, plastics, metal and machinery, trading and logistics, building, manufacturing, and service industries. Information exchange is a key goal of human communication, and communicators have used a variety of media to maintain relationships through traditional face-to-face interactions and written forms like letters and faxes. With the advancement of mediated-interpersonal communication media from telephone to synchronic online tools like email, instant messaging, voice messaging, and video conferencing for sustaining relationships, particularly enabling geographically distanced relationships. Although these synchronous tools are gaining popularity, they are facilitating relationship maintenance in everyday life and complementing rather than replacing the more conventional face-to-face interactions. This study will test if there are any variances in effects by industry type among Hong Kong SMEs. The competitiveness of the business environment refers to the competition faced by a business within its particular industry. The more intense the competition in a given sector, the greater the potential for strategic uses of specific needs in a business. Both internal organization characteristics and external environments may affect firm performance and financial resources. The level of competitiveness within an industry will be a more reliable indicator to show how Hong Kong SMEs are striving to achieve their business goals using different techniques in their communication media preferences, rather than mere classification by industry type. This study thus divides the competitiveness of the business environment into internal and external: (1) the internal environment competition is the inherent competitiveness of the products or services provided by the SMEs, whereas (2) the external environment competition includes the economic and political realities and competitors joining the market. This study will test various organizational characteristics and competitiveness of the business environment to predict entrepreneurs’ communication media preferences.Keywords: competitiveness of business environment, small- and medium-sized enterprises, organizational characteristics, communication media preference
Procedia PDF Downloads 304273 Social Enterprise Strategies for Financial Sustainability in the Economic Literature
Authors: Adam Bereczk
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Due to persistent socioeconomic problems regarding sustainability and labour market equilibrium in Europe, the subjects of social economy gained considerable academic attention recently. At the meantime, social enterprises pursuing the double bottom line criteria, struggling to find the proper management philosophies and strategies to make their social purpose business financially sustainable. Despite the strategic management literature was developed mainly on the bases of large corporations, in the past years, the interpretation of strategy concepts became a frequent topic in scientific discussions in the case of small and medium-sized enterprises also. The topic of strategic orientations is a good example of the trend. However, less is known about the case of social enterprises, despite the fact, the majority of them are small businesses engaged in real business activities. The main purpose of this work is to give a comprehensive summary of different perspectives regarding the interpretations of strategic orientations of social enterprises. The novelty of this work is it shows the previous outcomes and models of scholars from various fields of economic science who tried to intertwine the two spheres in different forms, methodize the findings and draw attention to the shortcomings.Keywords: social enterprises, business sustainability, strategic orientations, literature review
Procedia PDF Downloads 2784272 Pro Grow Business Partnerships: Unlocking the Potential of SMEs Indonesia With Resource Advantage Theory of Competition Approach
Authors: Kesi Widjajanti
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To develop the growth of small and medium enterprises (SMEs), it is important to unlock potential resources that can improve their performance. Business Partnerships (BP) are currently an interesting topic of strategy to use to expand markets and maximize financial and marketing performance. However, many business partnerships have not quite a role among small and medium companies in the creative industry in the Batik Craft sector in Indonesia. This study is rooted in the Resource Advantage Theory of Competition ( RAToC), which emphasizes that the advantage of company resources can be sourced from organizational and relational resources. With the basis of this theory, SMEs can optimize the allocation of relational resources and organizational goals, improve operational efficiency, and gain a strategic advantage in the market. Companies that are able to actualize organizational and relational resources better than other market players can be used for the process of increasing their superior performance. This study explores key elements from the RAToC perspective and shows how Business Partnerships have the potential to drive SMEs' growth. By aligning visions, and organizational resources, sharing knowledge and leveraging complementary relational resources, SMEs can increase their competitiveness, enter new markets, and achieve superior performance. The theoretical contribution of RAToC in small companies is due to the role of Pro-Grow Business Partnership strength as an important antecedent for improving SMEs' performance. The benefits (scenarios) of a Business Partnership to grow together are directed at optimizing resources that can create additional value for customers so that they can outperform competitors. Furthermore, managerial implications for SMEs who wish to unlock their resource potential can encourage the role of Pro-Grow Business Partnerships, which have specific characteristics, can absorb experience/knowledge capacity and utilize this knowledge for the development of "together" business ventures.Keywords: pro grow business partnership, performance, SMEs, resources advantage theory of competition, industry kreatif batik handycraft indonesia
Procedia PDF Downloads 744271 Insufficient Sleep as a Risk Factor for Substance Use Among Adolescents: The Mediating Role of Depressive Symptoms
Authors: Aaron Kim, Nydia Hernandez
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Despite the known deficits in sleep duration among adolescents and the increasing prevalence of substance use behaviors among this group, relatively little is known about how insufficient sleep is related to various substance use behaviors and the underlying mechanisms. Informed by the literature suggesting the predictive role of insufficient sleep for substance use and depressive symptoms, we hypothesized that adolescents who lack sufficient sleep during school nights would report a higher level of depressive symptoms and substance use than their counterparts with sufficient sleep. We also hypothesized that depressive symptoms would explain the association of insufficient sleep with substance use, suggesting that mental health plays an important role as a mechanism between insufficient sleep and substance use. This study used the data drawn from the 2019 Youth Risk Behavior Surveillance System Data, which includes a nationally representative sample of U.S. high school students (N=13,677, 49.4% Female, 9th-12th graders). Self-report measures of insufficient sleep (sleeping<7 h on an average school night), depressive symptoms (yes/no), any past 30-day use of cigarette (yes/no), e-cigarette (yes/no), alcohol (yes/no), and marijuana (yes/no). Among the total sample, 47.9% of students reported that they did not have sufficient sleep on school nights, indicating sleeping less than 7 hours. Regarding depressive symptoms, 36.7% of students reported feeling sad or hopeless almost every day for two weeks or more in a row during the past 12 months. Also, the percentages of students who reported one or more times of cigarette use, e-cigarette use, alcohol use, and marijuana use in the past month were 5.32%, 30.11%, 26.83%, and 21.65%, respectively. For bivariate associations among these study variables, insufficient sleep was positively associated with other variables: depressive symptoms (r=.08, p<.001), cigarette use (r=.03, p<.001), e-cigarette use (r=.04, p<.001), alcohol use (r=.07, p<.001), and marijuana use (r=.08, p<.001). After controlling for students’ characteristics (i.e., age, gender, race/ethnicity, grades), sleeping less than 7 hours on school nights (vs. sleeping more than 7 hours) was significantly associated with the past 30-day use of alcohol and marijuana, whereas cigarette and e-cigarette uses were not. That is, the students who reported having an insufficient sleep on school nights had higher odds of alcohol (Odds Ratio [OR]=1.15, 95% Confidence Interval [CI]=1.014-1.301) and marijuana use (OR=1.36, 95% CI=1.132-1.543). In a subsequent analysis including depressive symptoms together with insufficient sleep, the association of insufficient sleep with alcohol use (OR=1.13, 95% CI=1.011-1.297) and marijuana use (OR=1.33, 95% CI=1.130-1.521) were attenuated and explained by depressive symptoms. Depressive symptoms significantly increased the odds of alcohol use by 32.2% (OR=1.32, 95% CI=1.131-1.557) and marijuana use by 202.1% (OR=2.02, 95% CI=1.672-2.502). These findings together suggest that insufficient sleep may contribute to increased risks of substance uses among adolescents. The current study also shows that psychological disorders of adolescents play important roles in understanding the association between insufficient sleep and substance use, suggesting insufficient sleep is related to substance use indirectly through depressive symptoms. This study indicates the importance of sleep deprivation among adolescents and screening for insufficient sleep in preventing/intervening in substance use.Keywords: adolescents, depressive symptoms, sleep, substance use
Procedia PDF Downloads 1234270 A Fractional Derivative Model to Quantify Non-Darcy Flow in Porous and Fractured Media
Authors: Golden J. Zhang, Dongbao Zhou
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Darcy’s law is the fundamental theory in fluid dynamics and engineering applications. Although Darcy linearity was found to be valid for slow, viscous flow, non-linear and non-Darcian flow has been well documented under both small and large velocity fluid flow. Various classical models were proposed and used widely to quantify non-Darcian flow, including the well-known Forchheimer, Izbash, and Swartzendruber models. Applications, however, revealed limitations of these models. Here we propose a general model built upon the Caputo fractional derivative to quantify non-Darcian flow for various flows (laminar to turbulence).Real-world applications and model comparisons showed that the new fractional-derivative model, which extends the fractional model proposed recently by Zhou and Yang (2018), can capture the non-Darcian flow in the relatively small velocity in low-permeability deposits and the relatively high velocity in high-permeability sand. A scale effect was also identified for non-Darcian flow in fractured rocks. Therefore, fractional calculus may provide an efficient tool to improve classical models to quantify fluid dynamics in aquatic environments.Keywords: fractional derivative, darcy’s law, non-darcian flow, fluid dynamics
Procedia PDF Downloads 1264269 Demonstration Operation of Distributed Power Generation System Based on Carbonized Biomass Gasification
Authors: Kunio Yoshikawa, Ding Lu
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Small-scale, distributed and low-cost biomass power generation technologies are highly required in the modern society. There are big needs for these technologies in the disaster areas of developed countries and un-electrified rural areas of developing countries. This work aims to present a technical feasibility of the portable ultra-small power generation system based on the gasification of carbonized wood pellets/briquettes. Our project is designed for enabling independent energy production from various kinds of biomass resources in the open-field. The whole process mainly consists of two processes: biomass and waste pretreatment; gasification and power generation. The first process includes carbonization, densification (briquetting or pelletization), and the second includes updraft fixed bed gasification of carbonized pellets/briquettes, syngas purification, and power generation employing an internal combustion gas engine. A combined pretreatment processes including carbonization without external energy and densification were adopted to deal with various biomass. Carbonized pellets showed a better gasification performance than carbonized briquettes and their mixture. The 100-hour continuous operation results indicated that pelletization/briquetting of carbonized fuel realized the stable operation of an updraft gasifier if there were no blocking issues caused by the accumulation of tar. The cold gas efficiency and the carbon conversion during carbonized wood pellets gasification was about 49.2% and 70.5% with the air equivalence ratio value of around 0.32, and the corresponding overall efficiency of the gas engine was 20.3% during the stable stage. Moreover, the maximum output power was 21 kW at the air flow rate of 40 Nm³·h⁻¹. Therefore, the comprehensive system covering biomass carbonization, densification, gasification, syngas purification, and engine system is feasible for portable, ultra-small power generation. This work has been supported by Innovative Science and Technology Initiative for Security (Ministry of Defence, Japan).Keywords: biomass carbonization, densification, distributed power generation, gasification
Procedia PDF Downloads 1554268 Application of Costing System in the Small and Medium Sized Enterprises (SME) in Turkey
Authors: Hamide Özyürek, Metin Yılmaz
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Standard processes, similar and limited production lines, the production of high direct costs will be more accurate than the use of parts of the traditional cost systems in the literature. However, direct costs, overhead expenses, in turn, decreases the burden of increasingly sophisticated production facilities, a situation that led the researchers to look for the cost of traditional systems of alternative techniques. Variety cost management approaches for example Total quality management (TQM), just-in-time (JIT), benchmarking, kaizen costing, targeting cost, life cycle costs (LLC), activity-based costing (ABC) value engineering have been introduced. Management and cost applications have changed over the past decade and will continue to change. Modern cost systems can provide relevant and accurate cost information. These methods provide the decisions about customer, product and process improvement. The aim of study is to describe and explain the adoption and application of costing systems in SME. This purpose reports on a survey conducted during 2014 small and medium sized enterprises (SME) in Ankara. The survey results were evaluated using SPSS package program.Keywords: modern costing systems, managerial accounting, cost accounting, costing
Procedia PDF Downloads 566