Search results for: Mapping of Quality Relationship

Authors: Venkataraman Sankaranarayanan, Sougata Ray

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While extant research has examined many aspects of differential corporate environmental outcomes and behavior, a holistic and integrated view of heterogeneity in corporate environment sustainability (CES) practices remains a puzzle to be fully unraveled – its extent and nature, its relationship to macro or micro level influences, or strategic orientations. Such a perspective would be meaningful for the field given notable strides in CES practices and the corporate social responsibility agenda over the last two decades, in the backdrop of altered global socio-political sensitivities and technological advances. To partly address this gap, this exploratory research adopted a content analysis approach to code patterns in the sustainability disclosures of the 160 largest global firms spread over 8 years. The sample of firms spanned seven industries, nine countries and three continents thereby presenting data rich and diverse enough in several dimensions to be representative of global heterogeneity in CES practices. Through a factor analysis of the coded data, four strategic CES orientations were extracted through the analysis, that effectively straddles most of the variation observed in current CES practices – one that seeks to reduce environmental damage on account of the firm’s operations, another that prioritizes minimalism, a third that focuses on broader ecological status quo, and a final one that champions the ‘business of green’, extending the CES agenda beyond the firm’s boundaries. These environment sustainability strategy orientations are further examined to elicit prominent patterns and explore plausible antecedents.

Keywords: Corporate sustainability, corporate social responsibility, corporate environmental management, environmental strategy.

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Authors: H. Rasouli Pirouzian, J. Hesari, S. Farajnia, M. Moghaddam, S. Ghiassifar, M. Manafi

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Lighvan cheese is basically made from sheep milk in the area of Sahand mountainside which is located in the North West of Iran. The main objective of this study was to investigate the effect of enterococci isolated from traditional Lighvan cheese on the quality of Iranian UF white during ripening. The experimental design was split plot based on randomized complete blocks, main plots were four types of starters and subplots were different ripening durations. Addition of Enterococcus spp. did not significantly (P<0.01) affect the pH and gross composition of cheeses. In the cheeses produced with Ent. faecalis and Ent. faecium strains, lipolysis rates were higher and flavor were improved. Moreover, proteolysis assay by measuring percentage of soluble nitrogen at pH 4.6 and urea polyacrylamide gel electrophoresis indicated the increase in proteolysis rate in the cheese containing Ent. faecalis and Ent. faecium strains compared to the control cheeses. Furthermore, the highest percentage of non- protein nitrogen was observed in the cheese containing Ent. faecium. In conclusion, the results showed the positive effect of the Ent. faecalis and Ent. faecium on secondary proteolysis, lipolysis and sensorial characteristics development of UF white cheeses.

Keywords: Enterococcus faecalis, Enterococcus faecium, Lighvan cheese, Lipolysis, Proteolysis, UF cheese

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Authors: Giwrgos S. Gkarmpounis, Aikaterini G. Rokkou, Marios N. Moschakis

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Increased energy consumption in the academic buildings, creates the need to implement energy saving measures and to take advantage of the renewable energy sources to cover the electrical needs of those buildings. An Academic Library will be used as a case study. With the aid of RETScreen software that takes into account the energy consumptions and characteristics of the Library Building, it is proved that measures such as the replacement of fluorescent lights with led lights, the installation of outdoor shading, the replacement of the openings and Building Management System installation, provide a high level of energy savings. Moreover, given the available space of the building and the climatic data, the installation of a photovoltaic system of 100 kW can also cover a serious amount of the building energy consumption, unlike a wind system that seems uncompromising. Lastly, HOMER software is used to compare the use of a photovoltaic system against a wind system in order to verify the results that came up from the RETScreen software concerning the renewable energy sources.

Keywords: Energy saving measures, homer software, renewable energy sources, RETScreen software, energy efficiency and quality.

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Authors: Jie Jin

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In this paper, a new CMOS current-mode single input and multi-outputs (SIMO) universal filter and quadrature oscillator with a similar circuit are proposed. The circuits only consist of three Current differencing transconductance amplifiers (CDTA) and two grounded capacitors, which are resistorless, and they are suitable for monolithic integration. The universal filter uses minimum CDTAs and passive elements to realize SIMO type low-pass (LP), high-pass (HP), band-pass (BP) band-stop (BS) and all-pass (AP) filter functions simultaneously without any component matching conditions. The angular frequency (ω0) and the quality factor (Q) of the proposed filter can be electronically controlled and tuned orthogonal. By some modifications of the filter, a new current-mode four-phase quadrature oscillator (QO) can be obtained easily. The condition of oscillation (CO) and frequency of oscillation (FO) of the QO can be controlled electronically and independently through the bias current of the CDTAs, and it is suitable for variable frequency oscillator. Moreover, all the passive and active sensitivities of the circuits are low. SPICE simulation results are included to confirm the theory.

Keywords: Universal Filter, Quadrature Oscillator, Current mode, Current differencing transconductance amplifiers.

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Authors: Samwel Boaz Otieno, Fred Were, Ephantus Kabiru, Kaunda Waza

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A study was done to establish determinants of selenium intake in a high HIV prevalence fishing community in the Pala Bondo district, Kenya. It was established that most of the respondents (61%) were small holder Farmers and Fishermen {χ² (1, N=386) p<0.000}, and that most of them (91.2%) had up to college level education {χ².(1, N=386) p<0.000}, while the number of males and females were not significantly different {χ (1, N=386) p=0.263} and 83.5% of respondents were married {χ² (1, N=386) p=0.000}. The study showed that adults take on average 2.68 meals a day (N=382, SD=0.603), while children take 3.02 meals (N=386, SD=1.031) a day, and that in most households (82.6%) food is prepared by the women {χ² (1, N=386) p=0.000} and further that 50% of foods eaten in that community are purchased {χ² (1, N=386)=0.1818, p=0.6698}. The foods eaten by 75.2% of the respondents were Oreochromis niloticus, Lates niloticus, and Sorghum bicolour, 64.1% vegetables and that both children and adults eat same types of food, and further that traditional foods which have become extinct are mainly vegetables (46%). The study established that selenium levels in foods eaten in Pala sub-locations varies with traditional vegetables having higher levels of selenium; for example, Laurnea cornuta (148.5 mg/kg), Cleome gynandra (121.5 mg/kg), Vignia ungulata (21.97 mg/kg), while Rastrineobola argentea (51 mg/kg), Lates niloticus (0), Oreochromis niloticus (0) Sorgum bicolour (19.97 mg/kg), and Sorgum bicolour (0). The study showed that there is an inverse relationship between foods eaten and selenium levels {RR=1.21, p=0.000}, with foods eaten by 75.2% of respondents (Oreochromis niloticus/Lates niloticus) having no detectable selenium. The four soil types identified in the study area had varying selenium levels with pleat loam (13.3 mg/kg), sandy loam (10.7 mg/kg), clay (2.8 mg/kg) and loam (4.8 mg/kg). It was concluded from this study that for the foods eaten by most of the respondents the selenium levels were below Daily Reference Intake.

Keywords: Determinants, HIV, food, fishing, selenium.

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Authors: Jean François Chatelain, Imed Zaghbani, Joseph Monier

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The machining of Carbon Fiber Reinforced Plastics has come to constitute a significant challenge for many fields of industry. The resulting surface finish of machined parts is of primary concern for several reasons, including contact quality and impact on the assembly. Therefore, the characterization and prediction of roughness based on machining parameters are crucial for costeffective operations. In this study, a PCD tool comprised of two straight flutes was used to trim 32-ply carbon fiber laminates in a bid to analyze the effects of the feed rate and the cutting speed on the surface roughness. The results show that while the speed has but a slight impact on the surface finish, the feed rate for its part affects it strongly. A detailed study was also conducted on the effect of fiber orientation on surface roughness, for quasi-isotropic laminates used in aerospace. The resulting roughness profiles for the four-ply orientation lay-up were compared, and it was found that fiber angle is a critical parameter relating to surface roughness. One of the four orientations studied led to very poor surface finishes, and characteristic roughness profiles were identified and found to only relate to the ply orientations of multilayer carbon fiber laminates.

Keywords: Roughness, Detouring, Composites, Aerospace

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Authors: Ali Gholami, Shahram Ahmadi

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In the area where the high quality water is not available, unconventional water sources are used to irrigate. Household leachate is one of the sources which are used in dry and semi dry areas in order to water the barer trees and plants. It meets the plants needs and also has some effects on the soil, but at the same time it might cause some problems as well. This study in order to evaluate the effect of using Compost leachate on the density of soil iron in form of a statistical pattern called ''Split Plot'' by using two main treatments, one subsidiary treatment and three repetitions of the pattern in a three month period. The main N treatments include: irrigation using well water as a blank treatments and the main I treatments include: irrigation using leachate and well water concurrently. Some subsidiary treatments were DI (Drop Irrigation) and SDI (Sub Drop Irrigation). Then in the established plots, 36 biannual pine and cypress shrubs were randomly grown. Two months later the treatment begins. The results revealed that there was a significant variation between the main treatment and the instance regarding pH decline in the soil which was related to the amount of leachate injected into the soil. After some time and using leachate the pH level fell, as much as 0.46 and also increased due to the great amounts of leachate. The underneath drop irrigation ends in better results than sub drop irrigation since it keeps the soil texture fixed.

Keywords: Compost Leachate, Drop irrigation, Soil Reaction

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Authors: M.E.Karbaschi, R.Goudarzizadeh, N.Hedayat

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Cylindrical concrete reservoirs are appropriate choice for storing liquids as water, oil and etc. By using of the pre-cast concrete reservoirs instead of the in-situ constructed reservoirs, the speed and precision of the construction would considerably increase. In this construction method, wall and roof panels would make in factory with high quality materials and precise controlling. Then, pre-cast wall and roof panels would carry out to the construction site for assembling. This method has a few faults such as: the existing weeks in connection of wall panels together and wall panels to foundation. Therefore, these have to be resisted under applied loads such as seismic load. One of the innovative methods which was successfully applied for seismic retrofitting of numerous pre-cast cylindrical water reservoirs in New Zealand, using of the high tensile cables around the reservoirs and post-tensioning them. In this paper, analytical modeling of wall and roof panels and post-tensioned cables are carried out with finite element method and the effect of height to diameter ratio, post-tensioning force value, liquid level in reservoir, installing position of tendons on seismic response of reservoirs are investigated.

Keywords: Seismic Retrofit, Pre-Cast, Concrete Reservoir, Post-Tensioning.

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Authors: Zhalmagambetov Yerlanbek, Assymova Dariya, Tashieva Saltanat, and Aliya Bolatkhan

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The relevance of the study of everyday life in Almaty and Kyzylorda are associated with the emergence of the modern trends in historiography and socializing areas of government reform. The relevance is due to the fact that in the early twentieth century Kyzylorda and Almaty began to develop as a city and this period has a special place in the life of the state. An interesting aspect of the everyday life of the inhabitants of the new city, which was built in the era of Stalin's Five-Year Plans, can be examined through the eyes of the Soviet people living in a specific environment, reflecting the life of the citizens. The study of industrialization of the Soviet Union and the attention paid to new developments in the first five years of everyday aspects as the impact of the modernization of the 1930s was one of the decisive factors in the lives of residents. Among these factors, we would like to highlight the medical field, which is the basis of all human life, specifically focusing on the state of medicine in Alma-Ata in the first 20-30-years of the twentieth century, and analyze the different aspects of human life, determining the quality of medical care to the population during this period.

Keywords: Alma Ata, capital, epidemic diseases, health care, Kyzylorda, the USSR, Vernyj.

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Authors: Tatjana Rakcejeva, Valentina Skorina, Daina Karklina, Liga Skudra

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The aim of current research was to investigate ASLT method suitability for accelerated beer shelf-life determination. The research was accomplished on popular Latvian beer: light filtrated and unfiltered pasteurized beer with alcohol content 5.2%; dark filtrated pasteurized beer with alcohol content 4.2% with shelf-life five months. Bottled in dark glass bottles beer samples were storage during 20 weeks at several temperature regimes: +10±1 °C, +20±1 °C, +30±1 °C, +40±1 °C. Samples quality parameters as physically-chemical and microbiological was tested every two weeks using standard methods. It is possible to determine beer shelf-life rapidly during storage at +30±1 °C for filtered pasteurized light beer by 2.5 times, unfiltered pasteurized light beer by 1.4 times and for filtered pasteurized dark beer by 1.7 times. During preset experiments it was proved, that it is possible to determine beer shelf-life rapidly using ASLT method if beer storage temperature could be increased by +10±1 °C.

Keywords: Beer, shelf-life, ASLT method.

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Authors: R. Srinivasa Rao

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This paper presents a new and efficient approach for capacitor placement in radial distribution systems that determine the optimal locations and size of capacitor with an objective of improving the voltage profile and reduction of power loss. The solution methodology has two parts: in part one the loss sensitivity factors are used to select the candidate locations for the capacitor placement and in part two a new algorithm that employs Plant growth Simulation Algorithm (PGSA) is used to estimate the optimal size of capacitors at the optimal buses determined in part one. The main advantage of the proposed method is that it does not require any external control parameters. The other advantage is that it handles the objective function and the constraints separately, avoiding the trouble to determine the barrier factors. The proposed method is applied to 9 and 34 bus radial distribution systems. The solutions obtained by the proposed method are compared with other methods. The proposed method has outperformed the other methods in terms of the quality of solution.

Keywords: Distribution systems, Capacitor allocation, Loss reduction, Fuzzy, PGSA.

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Authors: Muzaffer Ali Yaygın, Mehmet Topçu

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This research aims to investigate morphological changes in urban patterns in urban renewal areas by using geographic information systems and to reveal pattern differences that occur before and after urban renewal processes by applying a morphological analysis. The concept of urban morphology is not involved in urban renewal and urban planning practices in Turkey. This situation destroys the structural characteristic of urban space which appears as a consequence of changes at city, street or plot level. Different approaches and renewal interventions to urban settlements, which are formed as a reflection of cultural issues, may have positive and negative results. A morphological analysis has been applied to an urban renewal area that covers 325 ha. in Konya, in which city urban renewal projects have gained speed with the increasing of economic investments in this study. The study mentions urban renewal and urban morphology relationship, varied academic approach on the urban morphology issue, urban morphology components, changes in lots pattern and numerical differences that occur on road, construction and green space ratios that are before and after the renewal project, and the results of the morphological analysis. It is seen that the built-up area has significant differences when compared to the previous situation. The amount of green areas decreased significantly in quantitative terms; the transportation systems has been changed completely; and the property ownership has been reconstructed without taking the previous situation into account. Findings show that urban renewal projects in Turkey are put into practice with a rent-oriented approach without making an in-depth analysis. The paper discusses the morphological dimension of urban renewal projects in Turkey through a case study from Konya city.

Keywords: Konya, pattern, urban morphology, urban renewal.

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Authors: Emir H. Pernet, Jeimy J. Cano

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Maturity models, used descriptively to explain changes in reality or normatively to guide managers to make interventions to make organizations more effective and efficient, are based on the principles of statistical quality control and PDCA continuous improvement (Plan, Do, Check, Act). Some frameworks developed over the concept of maturity models include COBIT, CMM, and ITIL. This paper presents some limitations of traditional maturity models, most of them related to the mechanistic and reductionist principles over which those models are built. As systems theory helps the understanding of the dynamics of organizations and organizational change, the development of a systemic maturity model can help to overcome some of those limitations. This document proposes a systemic maturity model, based on a systemic conceptualization of organizations, focused on the study of the functioning of the parties, the relationships among them, and their behavior as a whole. The concept of maturity from the system theory perspective is conceptually defined as an emergent property of the organization, which arises as a result of the degree of alignment and integration of their processes. This concept is operationalized through a systemic function that measures the maturity of organizations, and finally validated by the measuring of maturity in some organizations. For its operationalization and validation, the model was applied to measure the maturity of organizational Governance, Risk and Compliance (GRC) processes.

Keywords: GRC, Maturity Model, Systems Theory, Viable System Model.

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Authors: John N. Ellinas

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In this paper, a new reversible watermarking method is presented that reduces the size of a stereoscopic image sequence while keeping its content visible. The proposed technique embeds the residuals of the right frames to the corresponding frames of the left sequence, halving the total capacity. The residual frames may result in after a disparity compensated procedure between the two video streams or by a joint motion and disparity compensation. The residuals are usually lossy compressed before embedding because of the limited embedding capacity of the left frames. The watermarked frames are visible at a high quality and at any instant the stereoscopic video may be recovered by an inverse process. In fact, the left frames may be exactly recovered whereas the right ones are slightly distorted as the residuals are not embedded intact. The employed embedding method reorders the left frame into an array of consecutive pixel pairs and embeds a number of bits according to their intensity difference. In this way, it hides a number of bits in intensity smooth areas and most of the data in textured areas where resulting distortions are less visible. The experimental evaluation demonstrates that the proposed scheme is quite effective.

Keywords: Stereoscopic video, Reversible watermarking, Disparity compensation, Joint compensation

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Authors: Faizan Ahmad, Lau Kok Keong, Azmi Mohd. Shariff

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The upgrading of low quality crude natural gas (NG) is attracting interest due to high demand of pipeline-grade gas in recent years. Membrane processes are commercially proven technology for the removal of impurities like carbon dioxide from NG. In this work, cross flow mathematical model has been suggested to be incorporated with ASPEN HYSYS as a user defined unit operation in order to design the membrane system for CO2/CH4 separation. The effect of operating conditions (such as feed composition and pressure) and membrane selectivity on the design parameters (methane recovery and total membrane area required for the separation) has been studied for different design configurations. These configurations include single stage (with and without recycle) and double stage membrane systems (with and without permeate or retentate recycle). It is shown that methane recovery can be improved by recycling permeate or retentate stream as well as by using double stage membrane systems. The ASPEN HYSYS user defined unit operation proposed in the study has potential to be applied for complex membrane system design and optimization.

Keywords: CO2/CH4 Separation, Membrane Process, Membrane modeling, Natural Gas Processing

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Authors: Martin Lisý, Marek Baláš, Michal Špiláček, Zdeněk Skála

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This paper shortly describes various types of biomass and a growing number of facilities utilizing the biomass in the Czech Republic. The considerable part of this paper deals with energy parameters of the most frequently used types of biomass and results of their gasification testing. Sixteen most used "Czech" woody plants and grasses were selected; raw, element and biochemical analyses were performed and basic calorimetric values, ash composition, and ash characteristic temperatures were identified. Later, each biofuel was tested in a fluidized bed gasifier. The essential part of this paper provides results of the gasification of selected biomass types. Operating conditions are described in detail with a focus on individual fuels properties. Gas composition and impurities content are also identified. In terms of operating conditions and gas quality, the essential difference occurred mainly between woody plants and grasses. The woody plants were evaluated as more suitable fuels for fluidized bed gasifiers. Testing results significantly help with a decision-making process regarding suitability of energy plants for growing and with a selection of optimal biomass-treatment technology.

Keywords: Biomass Growing, Biomass Types, Gasification.

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Authors: Rafiullah Chamlawi, Asifullah Khan, Adnan Idris, Zahid Munir

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Authentication of multimedia contents has gained much attention in recent times. In this paper, we propose a secure semi-fragile watermarking, with a choice of two watermarks to be embedded. This technique operates in integer wavelet domain and makes use of semi fragile watermarks for achieving better robustness. A self-recovering algorithm is employed, that hides the image digest into some Wavelet subbands to detect possible malevolent object manipulation undergone by the image (object replacing and/or deletion). The Semi-fragility makes the scheme tolerant for JPEG lossy compression as low as quality of 70%, and locate the tempered area accurately. In addition, the system ensures more security because the embedded watermarks are protected with private keys. The computational complexity is reduced using parameterized integer wavelet transform. Experimental results show that the proposed scheme guarantees the safety of watermark, image recovery and location of the tempered area accurately.

Keywords: Integer Wavelet Transform (IWT), Discrete Cosine Transform (DCT), JPEG Compression, Authentication and Self- Recovery.

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Authors: N. R. Putra, A. H. Abdul Aziz, A. S. Zaini, Z. Idham, F. Idrus, M. Z. Bin Zullyadini, M. A. Che Yunus

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The content of omega-3 in soybean oil is important in the development of infants and is an alternative for the omega-3 in fish oils. The investigation of extraction of soybean oil is needed to obtain the bioactive compound in the extract. Supercritical carbon dioxide extraction is modern and green technology to extract herbs and plants to obtain high quality extract due to high diffusivity and solubility of the solvent. The aim of this study was to obtain the optimum condition of soybean oil extraction by modified supercritical carbon dioxide. The soybean oil was extracted by using modified supercritical carbon dioxide (SC-CO₂) under the temperatures of 40, 60, 80 °C, pressures of 150, 250, 350 Bar, and constant flow-rate of 10 g/min as the parameters of extraction processes. An experimental design was performed in order to optimize three important parameters of SC-CO₂ extraction which are pressure (X₁), temperature (X₂) to achieve optimum yields of soybean oil. Box Behnken Design was applied for experimental design. From the optimization process, the optimum condition of extraction of soybean oil was obtained at pressure 338 Bar and temperature 80 °C with oil yield of 2.713 g. Effect of pressure is significant on the extraction of soybean oil by modified supercritical carbon dioxide. Increasing of pressure will increase the oil yield of soybean oil.

Keywords: Soybean oil, SC-CO2 extraction, yield, optimization.

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Authors: Mahdi Hayatdavudi, Ali Reza Rajabi, Mohammad Hassan Raouf, Mojtaba Saeedimoghadam, Amir Habibi

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Generally, distributed generation units refer to small-scale electric power generators that produce electricity at a site close to the customer or an electric distribution system (in parallel mode). From the customers’ point of view, a potentially lower cost, higher service reliability, high power quality, increased energy efficiency, and energy independence can be the key points of a proper DG unit. Moreover, the use of renewable types of distributed generations such as wind, photovoltaic, geothermal or hydroelectric power can also provide significant environmental benefits. Therefore, it is of crucial importance to study their impacts on the distribution networks. A marked increase in Distributed Generation (DG), associated with medium voltage distribution networks, may be expected. Nowadays, distribution networks are planned for unidirectional power flows that are peculiar to passive systems, and voltage control is carried out exclusively by varying the tap position of the HV/MV transformer. This paper will compare different DG control methods and possible network reconfiguration aimed at assessing their effect on voltage profiles.

Keywords: Distribution Feeder Reconfiguration (DFR), Distributed Generator (DG), Voltage Profile, Control.

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Authors: Chang, Chun-Lang, Liu, Chun-Kai

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This study, for its research subjects, uses patients who had undergone total knee replacement surgery from the database of the National Health Insurance Administration. Through the review of literatures and the interviews with physicians, important factors are selected after careful screening. Then using Cross Entropy Method, Genetic Algorithm Logistic Regression, and Particle Swarm Optimization, the weight of each factor is calculated and obtained. In the meantime, Excel VBA and Case Based Reasoning are combined and adopted to evaluate the system. Results show no significant difference found through Genetic Algorithm Logistic Regression and Particle Swarm Optimization with over 97% accuracy in both methods. Both ROC areas are above 0.87. This study can provide critical reference to medical personnel as clinical assessment to effectively enhance medical care quality and efficiency, prevent unnecessary waste, and provide practical advantages to resource allocation to medical institutes.

Keywords: Total knee replacement, Case Based Reasoning, Cross Entropy Method, Genetic Algorithm Logistic Regression, Particle Swarm Optimization.

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Authors: Robert Cep, Lenka Ocenasova, Jana Novakova, Karel Kouril, Jan Valicek, Branimir Barisic

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This paper deals with the problem of thermal and mechanical shocks, which rising during operation, mostly at interrupted cut. Here will be solved their impact on the cutting edge tool life, the impact of coating technology on resistance to shocks and experimental determination of tool life in heating flame. Resistance of removable cutting edges against thermal and mechanical shock is an important indicator of quality as well as its abrasion resistance. Breach of the edge or its crumble may occur due to cyclic loading. We can observe it not only during the interrupted cutting (milling, turning areas abandoned hole or slot), but also in continuous cutting. This is due to the volatility of cutting force on cutting. Frequency of the volatility in this case depends on the type of rising chips (chip size element). For difficult-to-machine materials such as austenitic steel particularly happened at higher cutting speeds for the localization of plastic deformation in the shear plane and for the inception of separate elements substantially continuous chips. This leads to variations of cutting forces substantially greater than for other types of steel.

Keywords: Cutting Tool Life, Heating, Mechanical Shocks, Thermal Shocks

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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, decrease 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 SPSS18 package program.

Keywords: Cost Accounting, Costing, Modern Costing Systems, Managerial Accounting.

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Authors: Gianluigi De Mare, Tony Leopoldo Luigi Lenza, Rino Conte

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The evolution of technology and construction techniques has enabled the upgrading of transport networks. In particular, the high-speed rail networks allow convoys to peak at above 300 km/h. These structures, however, often significantly impact the surrounding environment. Among the effects of greater importance are the ones provoked by the soundwave connected to train transit. The wave propagation affects the quality of life in areas surrounding the tracks, often for several hundred metres. There are substantial damages to properties (buildings and land), in terms of market depreciation. The present study, integrating expertise in acoustics, computering and evaluation fields, outlines a useful model to select project paths so as to minimize the noise impact and reduce the causes of possible litigation. It also facilitates the rational selection of initiatives to contain the environmental damage to the already existing railway tracks. The research is developed with reference to the Italian regulatory framework (usually more stringent than European and international standards) and refers to a case study concerning the high speed network in Italy.

Keywords: Impact, compensation for financial loss, depreciation of property, railway network design, genetic algorithms.

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Authors: Nourhan Elshenawi

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Net Neutrality (NN) is the principle of treating all online data the same without any prioritization of some over others. A research gap in current scholarship about “violations of NN” and the subsequent ethical concerns paves the way for the following research question: To what extent violations of NN entail ethical concerns and implications for Internet stakeholders? To answer this question, NR is examined using the two major action-based ethical theories, Kantian and Utilitarian, across the relevant Internet stakeholders. First some necessary IT background is provided that shapes how the Internet works and who the key stakeholders are. Following the IT background, the relationship between the stakeholders, users, Internet Service Providers (ISPs) and content providers is discussed and illustrated. Then some violations of NN that are currently occurring is covered, without attracting any attention from the general public from an ethical perspective, as a new term Net Regularity (NR). Afterwards, the current scholarship on NN and its violations are discussed, that are mainly from an economic and sociopolitical perspectives to highlight the lack of ethical discussions on the issue. Before moving on to the ethical analysis however, websites are presented as digital entities that are affected by NR and their happiness is measured using functionalism. The analysis concludes that NR is prone to an unethical treatment of Internet stakeholders in the perspective of both theories. Finally, the current Digital Divide in the world is presented to be able to better illustrate the implications of NR. The implications present the new Internet divide that will take place between individuals within society. Through answering the research question using ethical analysis, it attempts to shed some light on the issue of NR and what kind of society it would lead to. NR would not just lead to a divided society, but divided individuals that are separated by something greater than distance, the Internet.

Keywords: Digital divide, digital entities, digital ontology, net neutrality, internet ethics, internet law, internet service providers, websites as beings.

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Authors: R. Srinivasa Rao, S. V. L. Narasimham

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This paper presents a new and efficient approach for capacitor placement in radial distribution systems that determine the optimal locations and size of capacitor with an objective of improving the voltage profile and reduction of power loss. The solution methodology has two parts: in part one the loss sensitivity factors are used to select the candidate locations for the capacitor placement and in part two a new algorithm that employs Plant growth Simulation Algorithm (PGSA) is used to estimate the optimal size of capacitors at the optimal buses determined in part one. The main advantage of the proposed method is that it does not require any external control parameters. The other advantage is that it handles the objective function and the constraints separately, avoiding the trouble to determine the barrier factors. The proposed method is applied to 9, 34, and 85-bus radial distribution systems. The solutions obtained by the proposed method are compared with other methods. The proposed method has outperformed the other methods in terms of the quality of solution.

Keywords: Distribution systems, Capacitor placement, loss reduction, Loss sensitivity factors, PGSA.

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Authors: W. Sutopo, M. Hisjam, Yuniaristanto

Abstract:

In general, small-scale vegetables farmers experience problems in improving the safety and quality of vegetables supplied to high-class consumers in modern retailers. They also lack of information to access market. The farmers group and/or cooperative (FGC) should be able to assist its members by providing training in handling and packing vegetables and enhancing marketing capabilities to sell commodities to the modern retailers. This study proposes an agri-food supply chain (ASC) model that involves the corporate social responsibility (CSR) activities to cultivate the capabilities of farmers to access market. Multi period ASC model is formulated as Weighted Goal Programming (WGP) to analyze the impacts of CSR programs to empower the FGCs in managing the small-scale vegetables farmers. The results show that the proposed model can be used to determine the priority of programs in order to maximize the four goals to be achieved in the CSR programs.

Keywords: agri-food supply chain, corporate social responsibility, small-scale vegetables farmers, weighted goal programming.

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Authors: J. Burlakovs, Y. Jani, L. Grinberga, M. Kriipsalu, O. Anne, I. Grinfelde, W. Hogland

Abstract:

The worldwide future sustainable economies are oriented towards the sea: the maritime economy is becoming one of the strongest driving forces in many regions as population growth is the highest in coastal areas. For hundreds of years sea resources were depleted unsustainably by fishing, mining, transportation, tourism, and waste. European Sustainable Development Strategy is identifying and developing actions to enable the EU to achieve a continuous, long-term improvement of the quality of life through the creation of sustainable communities. The aim of this paper is to provide insight in Baltic Sea Region case studies on implemented actions on tourism industry waste and beach wrack management in coastal areas, hazardous contaminants and plastic flow treatment from waste, wastewaters and stormwaters. These projects mentioned in study promote successful prevention of contaminant flows to the sea environments and provide perspectives for creation of valuable new products from residuals for future circular economy are the step forward to green innovation winning streak.

Keywords: Resilience, hazardous waste, phytoremediation, water management, circular economy.

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Authors: S. M. Thahab, H. Abu Hassan, Z. Hassan

Abstract:

The InAlGaN alloy has only recently began receiving serious attention into its growth and application. High quality InGaN films have led to the development of light emitting diodes (LEDs) and blue laser diodes (LDs). The quaternary InAlGaN however, represents a more versatile material since the bandgap and lattice constant can be independently varied. We report an ultraviolet (UV) quaternary InAlGaN multi-quantum wells (MQWs) LD study by using the simulation program of Integrated System Engineering (ISE TCAD). Advanced physical models of semiconductor properties were used in order to obtain an optimized structure. The device performance which is affected by piezoelectric and thermal effects was studied via drift-diffusion model for carrier transport, optical gain and loss. The optical performance of the UV LD with different numbers of quantum wells was numerically investigated. The main peak of the emission wavelength for double quantum wells (DQWs) was shifted from 358 to 355.8 nm when the forward current was increased. Preliminary simulated results indicated that better output performance and lower threshold current could be obtained when the quantum number is four, with output power of 130 mW and threshold current of 140 mA.

Keywords: Nitride semiconductors, InAlGaN quaternary, UVLD, numerical simulation.

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Authors: Varun Singh, Mainak Bandyopadhyay, Maharana Pratap Singh

Abstract:

The shortest path (SP) problem concerns with finding the shortest path from a specific origin to a specified destination in a given network while minimizing the total cost associated with the path. This problem has widespread applications. Important applications of the SP problem include vehicle routing in transportation systems particularly in the field of in-vehicle Route Guidance System (RGS) and traffic assignment problem (in transportation planning). Well known applications of evolutionary methods like Genetic Algorithms (GA), Ant Colony Optimization, Particle Swarm Optimization (PSO) have come up to solve complex optimization problems to overcome the shortcomings of existing shortest path analysis methods. It has been reported by various researchers that PSO performs better than other evolutionary optimization algorithms in terms of success rate and solution quality. Further Geographic Information Systems (GIS) have emerged as key information systems for geospatial data analysis and visualization. This research paper is focused towards the application of PSO for solving the shortest path problem between multiple points of interest (POI) based on spatial data of Allahabad City and traffic speed data collected using GPS. Geovisualization of results of analysis is carried out in GIS.

Keywords: GIS, Outliers, PSO, Traffic Data.

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Authors: Francis Bukola Dada, Samuel Ojo Ajayi, Babatunde Sunday Ewulo, Kehinde Oseni Saani

Abstract:

A key element in the sustainability of the soil-plant relationship in crop yield and performance is the soil's capacity to support tree crops prior to establishment. With the intention of determining the suitability and limitations of the soils of the locations, the northern and southern portions of Akure, a rainforest in Nigeria, were chosen for the suitability evaluation of land for tree crops. In the study area, 16 pedons were established with the help of the Global Positioning System (GPS), the locations were georeferenced and samples were taken from the pedons. The samples were subjected to standard physical and chemical testing. The findings revealed that soils in the research locations were deep to extremely deep, with pH ranging from highly acidic to slightly acidic (4.94 to 6.71). and that sand predominated. The soils had low levels of organic carbon, effective cation exchange capacity (ECEC), total nitrogen, and available phosphorus, whereas exchangeable cations were evaluated as low to moderate. The suitability result indicated that only Pedon 2 and Pedon 14 are currently highly suitable (S1) for the production of oil palms, while others ranged from moderately suitable to marginally suitable. Pedons 4, 12, and 16 were not suitable (N1), respectively, but other Pedons were moderately suitable (S2) and marginally suitable (S3) for the cultivation of cocoa. None of the study areas are currently highly suitable for the production of oil palms. The poor soil texture and low fertility status were the two main drawbacks found. Finally, sound management practices and soil conservation are essential for fertility sustainability.

Keywords: Cashew, cocoa, land evaluation, oil palm, soil fertility suitability.

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