Search results for: theme based searching.

Authors: H. Çimen, İ. Yabanova, M. Nartkaya, S. M. Çinar

Abstract:

This paper presents a web based remote access microcontroller laboratory. Because of accelerated development in electronics and computer technologies, microcontroller-based devices and appliances are found in all aspects of our daily life. Before the implementation of remote access microcontroller laboratory an experiment set is developed by teaching staff for training microcontrollers. Requirement of technical teaching and industrial applications are considered when experiment set is designed. Students can make the experiments by connecting to the experiment set which is connected to the computer that set as the web server. The students can program the microcontroller, can control digital and analog inputs and can observe experiment. Laboratory experiment web page can be accessed via www.elab.aku.edu.tr address.

Keywords: Embedded systems education, distance learning, internet-based control, remote microcontroller laboratory.

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Authors: Mountassar Maamoun, Abdelhamid Meraghni, Abdelhalim Benbelkacem, Daoud Berkani

Abstract:

This paper describes an efficient hardware implementation of a new technique for interfacing the data exchange between the microprocessor-based systems and the external devices. This technique, based on the use of software/hardware system and a reduced physical address, enlarges the interfacing capacity of the microprocessor-based systems, uses the Direct Memory Access (DMA) to increases the frequency of the new bus, and improves the speed of data exchange. While using this architecture in microprocessor-based system or in computer, the input of the hardware part of our system will be connected to the bus system, and the output, which is a new bus, will be connected to an external device. The new bus is composed of a data bus, a control bus and an address bus. A Xilinx Integrated Software Environment (ISE) 7.1i has been used for the programmable logic implementation.

Keywords: Interfacing, Software/hardware System, CPLD, programmable logic, DMA.

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Authors: Karel Frajtak, Miroslav Bures, Ivan Jelinek

Abstract:

Software testing is important stage of software development cycle. Current testing process involves tester and electronic documents with test case scenarios. In this paper we focus on new approach to testing process using automated test case generation and tester guidance through the system based on the model of the system. Test case generation and model-based testing is not possible without proper system model. We aim on providing better feedback from the testing process thus eliminating the unnecessary paper work.

Keywords: Model based testing, test automation, test generating, tester support.

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Authors: Youngmee Shin, Hyunjoo Bae

Abstract:

In order to provide existing SOAP (Simple Object Access Protocol)-based Web services with users who are familiar with REST (REpresentational State Transfer)-style Web services, this paper proposes Web service providing method using Web service transformation. This enables SOAP-based service providers to define rules for mapping from RESTful Web services to SOAP-based ones. Using these mapping rules, HTTP request messages for RESTful services are converted automatically into SOAP-based service invocations. Web service providers need not develop duplicate RESTful services and they can avoid programming mediation modules per service. Furthermore, they need not equip mediation middleware like ESB (Enterprise Service Bus) only for the purpose of transformation of two different Web service styles.

Keywords: REST, SOAP, Web Services, Web ServiceTransformation.

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Authors: Kevin Fong-Rey Liu, Ken Yeh, Cheng-Wu Chen, Han-Hsi Liang

Abstract:

Environmental aspects plays a central role in environmental management system (EMS) because it is the basis for the identification of an organization-s environmental targets. The existing methods for the assessment of environmental aspects are grouped into three categories: risk assessment-based (RA-based), LCA-based and criterion-based methods. To combine the benefits of these three categories of research, this study proposes an integrated framework, combining RA-, LCA- and criterion-based methods. The integrated framework incorporates LCA techniques for the identification of the causal linkage for aspect, pathway, receptor and impact, uses fuzzy logic to assess aspects, considers fuzzy conditions, in likelihood assessment, and employs a new multi-criteria decision analysis method - multi-criteria and multi-connection comprehensive assessment (MMCA) - to estimate significant aspects in EMS. The proposed model is verified, using a real case study and the results show that this method successfully prioritizes the environmental aspects.

Keywords: Environmental management system, environmental aspect, risk assessment, life cycle assessment.

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Authors: R. Abbasnia, F. Mohajeri Nav, S. Zahedifar, A. Tajik

Abstract:

Recent years, adaptive pushover methods have been developed for seismic analysis of structures. Herein, the accuracy of the displacement-based adaptive pushover (DAP) method, which is introduced by Antoniou and Pinho [2004], is evaluated for Irregular buildings. The results are compared to the force-based procedure. Both concrete and steel frame structures, asymmetric in plan and elevation are analyzed and also torsional effects are taking into the account. These analyses are performed using both near fault and far fault records. In order to verify the results, the Incremental Dynamic Analysis (IDA) is performed.

Keywords: Pushover Analysis, DAP, IDA, Torsion.

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Authors: Andr´as R¨ovid, Takeshi Hashimoto

Abstract:

The paper focuses on the problem of the point correspondence matching in stereo images. The proposed matching algorithm is based on the combination of simpler methods such as normalized sum of squared differences (NSSD) and a more complex phase correlation based approach, by considering the noise and other factors, as well. The speed of NSSD and the preciseness of the phase correlation together yield an efficient approach to find the best candidate point with sub-pixel accuracy in stereo image pairs. The task of the NSSD in this case is to approach the candidate pixel roughly. Afterwards the location of the candidate is refined by an enhanced phase correlation based method which in contrast to the NSSD has to run only once for each selected pixel.

Keywords: Stereo matching, Sub-pixel accuracy, phase correlation, SVD, NSSD.

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Authors: M. Kassim, M. Ismail, K. Jumari, M.I Yusof

Abstract:

this paper presented a survey analysis subjected on network bandwidth management from published papers referred in IEEE Explorer database in three years from 2009 to 2011. Network Bandwidth Management is discussed in today-s issues for computer engineering applications and systems. Detailed comparison is presented between published papers to look further in the IP based network critical research area for network bandwidth management. Important information such as the network focus area, a few modeling in the IP Based Network and filtering or scheduling used in the network applications layer is presented. Many researches on bandwidth management have been done in the broad network area but fewer are done in IP Based network specifically at the applications network layer. A few researches has contributed new scheme or enhanced modeling but still the issue of bandwidth management still arise at the applications network layer. This survey is taken as a basic research towards implementations of network bandwidth management technique, new framework model and scheduling scheme or algorithm in an IP Based network which will focus in a control bandwidth mechanism in prioritizing the network traffic the applications layer.

Keywords: Bandwidth Management (BM), IP Based network, modeling, algorithm, internet traffic, network Management, Quality of Service (QoS).

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Authors: Rajiv Kumar, Arthanariee A. M.

Abstract:

Image segmentation is the process to segment a given image into several parts so that each of these parts present in the image can be further analyzed. There are numerous techniques of image segmentation available in literature. In this paper, authors have been analyzed the edge-based approach for image segmentation. They have been implemented the different edge operators like Prewitt, Sobel, LoG, and Canny on the basis of their threshold parameter. The results of these operators have been shown for various images.

Keywords: Edge Operator, Edge-based Segmentation, Image Segmentation, Matlab 10.4.

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Authors: A. Kumar, V. Devadas

Abstract:

India has the most year-round favorable sunny conditions along with the second-highest solar irradiation in the world, the country holds the potential to become the global solar hub. The solar and wind-based generation capacity has skyrocketed in India with the successful effort of the Ministry of Renewable Energy, whereas the potential of rooftop based solar power generation has yet to be explored for proposed solar cities in India. The research aims to analyze the gap in the energy scenario in Jodhpur City and proposes interventions of solar energy generation systems as a catalyst for urban development. The research is based on the system concept which deals with simulation between the city system as a whole and its interactions between different subsystems. A system-dynamics based mathematical model is developed by identifying the control parameters using regression and correlation analysis to assess the gap in energy sector. The base model validation is done using the past 10 years timeline data collected from secondary sources. Further, energy consumption and solar energy generation-based projection are made for testing different scenarios to conclude the feasibility for maintaining the city level energy independence till 2031.

Keywords: City, consumption, energy, generation.

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Authors: Maryam Honarmand

Abstract:

Regarding to the fast growth of computer, internet, and virtual learning in our country (Iran) and need computer-based learning systems and multimedia tools as an essential part of such education, designing and implementing such systems would help teach different field such as science. This paper describes the basic principle of multimedia. At the end, with a description of learning science to the infant students, the method of this system will be explained.

Keywords: Multimedia tools, computer based learning, science, student.

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Authors: Earleen Jane Fuentes, Regeene Melarese Lim, Franklin Benjamin Tapia, Alexis Pantola

Abstract:

Mobile Ad-hoc Network (MANET) is an infrastructure-less network of mobile devices, also known as nodes. These nodes heavily rely on each other’s resources such as memory, computing power, and energy. Thus, some nodes may become selective in forwarding packets so as to conserve their resources. These nodes are called misleading nodes. Several reputation-based techniques (e.g. CORE, CONFIDANT, LARS, SORI, OCEAN) and acknowledgment-based techniques (e.g. TWOACK, S-TWOACK, EAACK) have been proposed to detect such nodes. These techniques do not appropriately punish misleading nodes. Hence, this paper addresses the limitations of these techniques using a system called MINDRA.

Keywords: Mobile ad-hoc network, selfish nodes, reputation-based techniques, acknowledgment-based techniques.

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Authors: Viet-Hoang Vu, Nhan Le-Thanh

Abstract:

Recently the usefulness of Concept Abduction, a novel non-monotonic inference service for Description Logics (DLs), has been argued in the context of ontology-based applications such as semantic matchmaking and resource retrieval. Based on tableau calculus, a method has been proposed to realize this reasoning task in ALN, a description logic that supports simple cardinality restrictions as well as other basic constructors. However, in many ontology-based systems, the representation of ontology would require expressive formalisms for capturing domain-specific constraints, this language is not sufficient. In order to increase the applicability of the abductive reasoning method in such contexts, we would like to present in the scope of this paper an extension of the tableaux-based algorithm for dealing with concepts represented inALCQ, the description logic that extends ALN with full concept negation and quantified number restrictions.

Keywords: Abductive reasoning, description logics, semantic matchmaking, non-monotonic inference, tableaux-based method.

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Authors: Teodora Bakardjieva, Galya Gercheva

Abstract:

In this paper an open agent-based modular framework for personalized and adaptive curriculum generation in e-learning environment is proposed. Agent-based approaches offer several potential advantages over alternative approaches. Agent-based systems exhibit high levels of flexibility and robustness in dynamic or unpredictable environments by virtue of their intrinsic autonomy. The presented framework enables integration of different types of expert agents, various kinds of learning objects and user modeling techniques. It creates possibilities for adaptive e-learning process. The KM e-learning system is in a process of implementation in Varna Free University and will be used for supporting the educational process at the University.

Keywords: agents, e-Learning, knowledge management, knowledge sharing, artificial intelligence

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Authors: F. Djeffal, N. Lakhdar, T. Bendib

Abstract:

The study of the transport coefficients in electronic devices is currently carried out by analytical and empirical models. This study requires several simplifying assumptions, generally necessary to lead to analytical expressions in order to study the different characteristics of the electronic silicon-based devices. Further progress in the development, design and optimization of Silicon-based devices necessarily requires new theory and modeling tools. In our study, we use the PSO (Particle Swarm Optimization) technique as a computational tool to develop analytical approaches in order to study the transport phenomenon of the electron in crystalline silicon as function of temperature and doping concentration. Good agreement between our results and measured data has been found. The optimized analytical models can also be incorporated into the circuits simulators to study Si-based devices without impact on the computational time and data storage.

Keywords: Particle Swarm, electron mobility, Si-based devices, Optimization.

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Authors: A. Ruimi, S. Goyal, B. M. Nour

Abstract:

Interactive web-based computer simulations are needed by the medical community to replicate the experience of surgical procedures as closely and realistically as possible without the need to practice on corpses, animals and/or plastic models. In this paper, we offer a review on current state of the research on simulations of surgical threads, identify future needs and present our proposed plans to meet them. Our goal is to create a physics-based simulator, which will predict the behavior of surgical thread when subjected to conditions commonly encountered during surgery. To that end, we will i) develop three dimensional finite element models based on the Cosserat theory of elasticity ii) test and feedback results with the medical community and iii) develop a web-based user interface to run/command our simulator and visualize the results. The impacts of our research are that i) it will contribute to the development of a new generation of training for medical school students and ii) the simulator will be useful to expert surgeons in developing new, better and less risky procedures.

Keywords: Cosserat rod-theory, FEM simulations, Modeling, Surgical thread.

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Authors: Sadaf Nawaz, Adnan Ahmed Khan, Asad Mahmood, Chaudhary Farrukh Javed

Abstract:

Classically, an energy detector is implemented in time domain (TD). However, frequency domain (FD) based energy detector has demonstrated an improved performance. This paper presents a comparison between the two approaches as to analyze their pros and cons. A detailed performance analysis of the classical TD energy-detector and the periodogram based detector is performed. Exact and approximate mathematical expressions for probability of false alarm (Pf) and probability of detection (Pd) are derived for both approaches. The derived expressions naturally lead to an analytical as well as intuitive reasoning for the improved performance of (Pf) and (Pd) in different scenarios. Our analysis suggests the dependence improvement on buffer sizes. Pf is improved in FD, whereas Pd is enhanced in TD based energy detectors. Finally, Monte Carlo simulations results demonstrate the analysis reached by the derived expressions.

Keywords: Cognitive radio, energy detector, periodogram, spectrum sensing.

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Authors: Yang Bao, LuJing Zhang

Abstract:

Typical Intelligent Decision Support System is 4-based, its design composes of Data Warehouse, Online Analytical Processing, Data Mining and Decision Supporting based on models, which is called Decision Support System Based on Data Warehouse (DSSBDW). This way takes ETL,OLAP and DM as its implementing means, and integrates traditional model-driving DSS and data-driving DSS into a whole. For this kind of problem, this paper analyzes the DSSBDW architecture and DW model, and discusses the following key issues: ETL designing and Realization; metadata managing technology using XML; SQL implementing, optimizing performance, data mapping in OLAP; lastly, it illustrates the designing principle and method of DW in DSSBDW.

Keywords: Decision Support System, Data Warehouse, Data Mining.

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Authors: Kawai Nobuaki

Abstract:

This paper describes the design and implementation of web system for continuable and viable collaboration. This study proposes the improvement of the system based on a result of a certain practice. As contemporary higher education information environments transform, this study highlights the significance of university identity and college identity that are formed continuously through independent activities of the students. Based on these discussions, the present study proposes a practical media environment design which facilitates the processes of organizational identity formation based on a continuous and cyclical model. Even if users change by this system, the communication system continues operation and cooperation. The activity becomes the archive and produces new activity. Based on the result, this study elaborates a plan with a re-design by a system from the viewpoint of second-order cybernetics. Systems theory is a theoretical foundation for our study.

Keywords: Collaborative work, learning management system, second-order cybernetics, systems theory, user generated contents, viable system model.

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Authors: Meltem Serhatli, Ferda N. Alpaslan

Abstract:

Processing the data by computers and performing reasoning tasks is an important aim in Computer Science. Semantic Web is one step towards it. The use of ontologies to enhance the information by semantically is the current trend. Huge amount of domain specific, unstructured on-line data needs to be expressed in machine understandable and semantically searchable format. Currently users are often forced to search manually in the results returned by the keyword-based search services. They also want to use their native languages to express what they search. In this paper, an ontology-based automated question answering system on software test documents domain is presented. The system allows users to enter a question about the domain by means of natural language and returns exact answer of the questions. Conversion of the natural language question into the ontology based query is the challenging part of the system. To be able to achieve this, a new algorithm regarding free text to ontology based search engine query conversion is proposed. The algorithm is based on investigation of suitable question type and parsing the words of the question sentence.

Keywords: Description Logics, ontology, question answering, reasoning.

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Authors: Arazi Idrus, Christiono Utomo

Abstract:

This paper presents functionality of negotiation agent on value-based design decision. The functionality is based on the characteristics of the system and goal specification. A Prometheus Design Tool model was used for developing the system. Group functionality will be the attribute for negotiation agents, which comprises a coordinator agent and decision- maker agent. The results of the testing of the system to a building system selection on valuebased decision environment are also presented.

Keywords: Functionality, negotiation agent, value-baseddecision

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Authors: Didik Nurhadiyanto , Moch Agus Choiron , Ken Kaminishi , Shigeyuki Haruyama

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At the previous study of new metal gasket, contact width and contact stress were important design parameter for optimizing metal gasket performance. However, the range of contact stress had not been investigated thoroughly. In this study, we conducted a gasket design optimization based on an elastic and plastic contact stress analysis considering forming effect using FEM. The gasket model was simulated by using two simulation stages which is forming and tightening simulation. The optimum design based on an elastic and plastic contact stress was founded. Final evaluation was determined by helium leak quantity to check leakage performance of both type of gaskets. The helium leak test shows that a gasket based on the plastic contact stress design better than based on elastic stress design.

Keywords: Contact stress, metal gasket, plastic, elastic

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Authors: Deniz Karagöz Yüncü

Abstract:

This study tested a structural model which investigates the relationships among tourists’ need for uniqueness, perceived authenticity (object-based authenticity and existential authenticity) and behavioral intentions to consume cultural and heritage destinations. The sample of the study comprised of 281 participants in a cultural heritage site, in Cappadocia, Turkey. The data were provided via face to face interviews in two months (September and October) which considered the high season. Structural equation modeling was employed to test the causal relationships among the hypotheses. Findings revealed tourists’ creative choice had an influence on object-based authenticity and existential authenticity. Tourists’ avoidance had an influence on object-based authenticity. The study concluded that two dimensions, namely, the object based authenticity and existential authenticity had significant impact on behavioral intentions.

Keywords: Needs for uniqueness, object-based authenticity, existential authenticity, behavioral intentions.

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Authors: Jiayue Zhao, Hongjuan Wu, Guiwen Liu

Abstract:

Old neighborhoods with a large elderly population depend on community-based elderly care facilities (community-based ECFs) for aging-in-place. Yet, due to scarce and scattered land, the facilities face inequitable distribution. This research uses spatial equity theory for measuring the spatial equity of community-based ECFs in old neighborhoods. Field surveys gather granular data and methods including coverage rate, Gini coefficient, Lorenz curve and G2SFCA. The findings showed that coverage is substantial but does not indicate supply is matching to demand, nor does it imply superior accessibility. The key contributions are that structuring spatial equity framework considering elderly residents’ travel behavior. This study dedicated to the international literature on spatial equity from the perspective of travel behavior and could provide valuable suggestions for the urban planning of old neighborhoods.

Keywords: Community-based ECFs, elderly residents’ travel behavior, old neighborhoods, spatial equity.

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Authors: Papazafeiropoulou Olga

Abstract:

The purpose of this paper focuses on exploring the emergence of Greek tragedy on the American stage until the first half of 20th century through the intellectual processes and contributions of Greek, Italian and Jewish community theatre. Drawing on a wide range of sources, we trace Greek tragedy on the American stage, exploring the intricate processes of community’s theatre identities. The announcement aims to analyze the distinct yet related efforts of first Americans to intersect with Greek tragedy, searching simultaneously for the identities of immigrants. Eventually, the ancient drama became a vehicle for major developments in American theater as individual immigrant communities began their own theatrical endeavors. From 1903 the Greek actor Dionysios Taboularis arrived in America, while in the decade 1907-1917 Nikolaos Matsoukas and Petros Kotopoulis formed their own troupes. In 1930, the actress Marika Kotopoulis also arrived for a tour. Also, members of Vrysoula’s Pantopoulos formed the “Athenian Operetta”, with positive influence on Greek American theatre. The Italian immigrant community was located in the "Little Italies" housing throughout the city, and soon amateur theatrical clubs evolved. The earliest was the “Circolo Filodrammatico Italo-Americano” in 1880. Fausto Malzone’s artistic direction paved the way for the professional Italian immigrant theatre. Immigrant audiences heard the plays of their homeland, representing a major transition for this ethnic theatre. In 1900, the community had produced the major forces that created the professional theatre. By l905, the Italian American theatre had become firmly rooted in its professional phase. Yiddish Theater was both an import and a home-grown phenomenon. Since 1878, works began to be presented by Boris Tomashevsky. Between 1890 and 1940, many Yiddish theater companies appeared in America presenting adaptations of classical plays. American people first encounter with ancient texts was mostly academic. The tracing of tragedy as form and concept that follow the evolutionary course of domestic social, aesthetic and political ferments according to the international trends and currents, draws conclusion about the early Greek, Italian and Jewish immigrant’s theatre in relationship to the American scene until the first half of 20th century. Presumably, community theater acquired identity by intersecting with the spiritual reception of tragedy in America.

Keywords: American, Community, Greek, Italian, identities, intersection, Jewish, theatre, tragedy.

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Authors: Alexandra Oliveros, Miguel Sotaquirá

Abstract:

DNA microarray technology is widely used by geneticists to diagnose or treat diseases through gene expression. This technology is based on the hybridization of a tissue-s DNA sequence into a substrate and the further analysis of the image formed by the thousands of genes in the DNA as green, red or yellow spots. The process of DNA microarray image analysis involves finding the location of the spots and the quantification of the expression level of these. In this paper, a tool to perform DNA microarray image analysis is presented, including a spot addressing method based on the image projections, the spot segmentation through contour based segmentation and the extraction of relevant information due to gene expression.

Keywords: Contour segmentation, DNA microarrays, edge detection, image processing, segmentation, spot addressing.

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Authors: R. Barbour

Abstract:

Peace-building organisations act as a network of information for communities. Through fieldwork, it was highlighted that grassroots organisations and activists may cooperate with each other in their actions of peace-building; however, they would not collaborate. Within two divided societies; Nicosia in Cyprus and Jerusalem in Israel, there is a distinction made by organisations and activists with regards to activities being more ‘co-operative’ than ‘collaborative’. This theme became apparent when having informal conversations and semi-structured interviews with various members of the activist communities. This idea needs further exploration as these distinctions could impact upon the efficiency of peacebuilding activities within divided societies. Civil societies within divided landscapes, both physically and socially, play an important role in conflict resolution. How organisations and activists interact with each other has the possibility to be very influential with regards to peacebuilding activities. Working together sets a positive example for divided communities. Cooperation may be considered a primary level of interaction between CSOs. Therefore, at the beginning of a working relationship, organisations cooperate over basic agendas, parallel power structures and focus, which led to the same objective. Over time, in some instances, due to varying factors such as funding, more trust and understanding within the relationship, it could be seen that processes progressed to more collaborative ways. It is evident to see that NGOs and activist groups are highly independent and focus on their own agendas before coming together over shared issues. At this time, there appears to be more collaboration in Nicosia among CSOs and activists than Jerusalem. The aims and objectives of agendas also influence how organisations work together. In recent years, Nicosia, and Cyprus in general, have perhaps changed their focus from peace-building initiatives to more environmental issues which have become new-age reconciliation topics. Civil society does not automatically indicate like-minded organisations however solidarity within social groups can create ties that bring people and resources together. In unequal societies, such as those in Nicosia and Jerusalem, it is these ties that cut across groups and are essential for social cohesion. Societies are a collection of social groups; individuals who have come together over common beliefs. These groups in turn shape the identities and determine the values and structures within societies. At many different levels and stages, social groups work together through cooperation and collaboration. These structures in turn have the capabilities to open up networks to less powerful or excluded groups, with the aim to produce social cohesion which may contribute social stability and economic welfare over any extended period.

Keywords: Collaboration, cooperation, grassroots activism, networks of communication.

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Authors: Aritz Sánchez de la Fuente, Patrick Ndjiki-Nya, Karsten Sühring, Tobias Hinz, Karsten Müller, Thomas Wiegand

Abstract:

The robustness of color-based signatures in the presence of a selection of representative distortions is investigated. Considered are five signatures that have been developed and evaluated within a new modular framework. Two signatures presented in this work are directly derived from histograms gathered from video frames. The other three signatures are based on temporal information by computing difference histograms between adjacent frames. In order to obtain objective and reproducible results, the evaluations are conducted based on several randomly assembled test sets. These test sets are extracted from a video repository that contains a wide range of broadcast content including documentaries, sports, news, movies, etc. Overall, the experimental results show the adequacy of color-histogram-based signatures for video fingerprinting applications and indicate which type of signature should be preferred in the presence of certain distortions.

Keywords: color histograms, robust hashing, video retrieval, video signature

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Authors: Kuo-Cheng Liu

Abstract:

Effective estimation of just noticeable distortion (JND) for images is helpful to increase the efficiency of a compression algorithm in which both the statistical redundancy and the perceptual redundancy should be accurately removed. In this paper, we design a DCT-based model for estimating JND profiles of color images. Based on a mathematical model of measuring the base detection threshold for each DCT coefficient in the color component of color images, the luminance masking adjustment, the contrast masking adjustment, and the cross masking adjustment are utilized for luminance component, and the variance-based masking adjustment based on the coefficient variation in the block is proposed for chrominance components. In order to verify the proposed model, the JND estimator is incorporated into the conventional JPEG coder to improve the compression performance. A subjective and fair viewing test is designed to evaluate the visual quality of the coding image under the specified viewing condition. The simulation results show that the JPEG coder integrated with the proposed DCT-based JND model gives better coding bit rates at visually lossless quality for a variety of color images.

Keywords: Just-noticeable distortion (JND), discrete cosine transform (DCT), JPEG.

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Authors: Derya Eren Akyol, Gonca Tuncel, G. Mirac Bayhan

Abstract:

Activity-Based Costing (ABC) represents an alternative paradigm to traditional cost accounting system and it often provides more accurate cost information for decision making such as product pricing, product mix, and make-orbuy decisions. ABC models the causal relationships between products and the resources used in their production and traces the cost of products according to the activities through the use of appropriate cost drivers. In this paper, the implementation of the ABC in a manufacturing system is analyzed and a comparison with the traditional cost based system in terms of the effects on the product costs are carried out to highlight the difference between two costing methodologies. By using this methodology, a valuable insight into the factors that cause the cost is provided, helping to better manage the activities of the company.

Keywords: Activity-based costing, manufacturing systems, product costs, traditional costing.

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