Search results for: small positive profits.

Authors: Larry Powell, Seth Polsley, Drew Casey, Tracy Hammond

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Human activity recognition (HAR) systems have shown positive performance when recognizing repetitive activities like walking, running, and sleeping. Water-based activities are a reasonably new area for activity recognition. However, water-based activity recognition has largely focused on supporting the elite and competitive swimming population, which already has amazing coordination and proper form. Beginner swimmers are not perfect, and activity recognition needs to support the individual motions to help beginners. Activity recognition algorithms are traditionally built around short segments of timed sensor data. Using a time window input can cause performance issues in the machine learning model. The window’s size can be too small or large, requiring careful tuning and precise data segmentation. In this work, we present a method that uses a time window as the initial segmentation, then separates the data based on the change in the sensor value. Our system uses a multi-phase segmentation method that pulls all peaks and valleys for each axis of an accelerometer placed on the swimmer’s lower back. This results in high recognition performance using leave-one-subject-out validation on our study with 20 beginner swimmers, with our model optimized from our final dataset resulting in an F-Score of 0.95.

Keywords: Time window, peak/valley segmentation, feature extraction, beginner swimming, activity recognition.

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Authors: Suselo Thomas, Suyoto, Dwiandiyanta B. Yudi

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This paper explain about prototype of a business directory for micro-scale businesses, small and medium enterprises (SMEs), the third phase of the research. The third phase is the phase of software development based on the model of SME business directory that had been developed, to create prototype software SME business directory. In the fourth phase, namely the implementation, these units have been developed are tested to obtain input from potential users. The fifth phase is the testing phase to determine the strengths and weaknesses of software has been developed. The result of this phase is the software in the form of on-line (web based) and multimedia-based. Business Directory, if implemented will facilitate and optimize the access of SMEs to ease supplier access to marketing. Business Directory will be equipped with the power of geocoding, so each location can be easily viewed SMEs on the map. The map will be constructed by using the functionality of a web-based Google Maps API. The information presented in the form of multimedia that can be more interesting and interactive. Methodology used to achieve the goal: observation, interviews, modeling and classifying business directory for SMEs. 

Keywords: Business directories, SMEs, Google Maps API, Multimedia, Prototype.

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Authors: A. Umemuro, M. Sato, M. Narita, S. Hori, S. Sakurai, T. Nakayama, A. Nakazawa, T. Ogura

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Mammography requires the detection of very small calcifications, and physicians search for microcalcifications by magnifying the images as they read them. The mouse is necessary to zoom in on the images, but this can be tiring and distracting when many images are read in a single day. Therefore, an image magnification system combining an eye-detector and a simple electroencephalograph (EEG) scanner was devised, and its operability was evaluated. Two experiments were conducted in this study: the measurement of eye-detection error using an eye-detector and the measurement of the time required for image magnification using a simple EEG scanner. Eye-detector validation showed that the mean distance of eye-detection error ranged from 0.64 cm to 2.17 cm, with an overall mean of 1.24 ± 0.81 cm for the observers. The results showed that the eye detection error was small enough for the magnified area of the mammographic image. The average time required for point magnification in the verification of the simple EEG scanner ranged from 5.85 to 16.73 seconds, and individual differences were observed. The reason for this may be that the size of the simple EEG scanner used was not adjustable, so it did not fit well for some subjects. The use of a simple EEG scanner with size adjustment would solve this problem. Therefore, the image magnification system using the eye-detector and the simple EEG scanner is useful.

Keywords: EEG scanner, eye-detector, mammography, observers.

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Authors: Irena Palić

Abstract:

The main objective of the research in this paper is to empirically assess the causal relationship of private savings and economic growth in the Republic of Croatia. Households’ savings are approximated by household deposits in banks, while domestic income is approximated by industrial production volume indices. Vector Autoregression model and Granger causality tests are used to in order to analyse the relationship among private savings and economic growth. Since ADF unit root tests have shown that both mentioned series are non stationary at levels, series are first differenced in order to become stationary. Therefore, VAR model is estimated with percentage change in private savings and percentage change in domestic income, which can be interpreted as economic growth in case of positive percentage change in domestic income. The Granger causality test has shown that there is no causal relationship among private savings and economic growth in Croatia. The impulse response functions have shown that the impact of shock in domestic income on private savings change is stronger than the impact of private saving on growth. Variance decompositions show that both economic growth and private saving change explain the largest part of its own forecast variance. The research has shown that the link between private savings economic and growth in Croatia is weak, what is in line with relevant empirical research in small open economies.

Keywords: Economic growth, Granger causality, innovation analysis, private savings, Vector Autoregression model.

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Authors: S. Kumaravel, B. Venkataramani

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In the literature, Improved Recycling Folded Cascode (IRFC) Operational Transconductance Amplifier (OTA) is proposed for enhancing the DC gain and the Unity Gain Bandwidth (UGB) of the Recycling Folded Cascode (RFC) OTA. In this paper, an enhanced IRFC (EIRFC) OTA which uses positive feedback at the cascode node is proposed for enhancing the differential mode (DM) gain without changing the unity gain bandwidth (UGB) and lowering the Common mode (CM) gain. For the purpose of comparison, IRFC and EIRFC OTAs are implemented using UMC 90nm CMOS technology and studied through simulation. From the simulation, it is found that the DM gain and CM gain of EIRFC OTA is higher by 6dB and lower by 38dB respectively, compared to that of IRFC OTA for the same power and area. The slew rate of EIRFC OTA is also higher by a factor of 1.5.

Keywords: Cascode Amplifier, CMRR, gm/ID Methodology, Recycling, Slew Rate.

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Authors: J. S. Nah, A. Y. Jeon, J. H. Ro, G. R. Jeon

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ECG analysis method was developed using ROC analysis of PVC detecting algorithm. ECG signal of MIT-BIH arrhythmia database was analyzed by MATLAB. First of all, the baseline was removed by median filter to preprocess the ECG signal. R peaks were detected for ECG analysis method, and normal VCG was extracted for VCG analysis method. Four PVC detecting algorithm was analyzed by ROC curve, which parameters are maximum amplitude of QRS complex, width of QRS complex, r-r interval and geometric mean of VCG. To set cut-off value of parameters, ROC curve was estimated by true-positive rate (sensitivity) and false-positive rate. sensitivity and false negative rate (specificity) of ROC curve calculated, and ECG was analyzed using cut-off value which was estimated from ROC curve. As a result, PVC detecting algorithm of VCG geometric mean have high availability, and PVC could be detected more accurately with amplitude and width of QRS complex.

Keywords: Vectorcardiogram (VCG), Premature Ventricular contraction (PVC), ROC (receiver operating characteristic) curve, ECG

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Authors: José Luis Oslinger, Luis Carlos Castro

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Measurements of capacitance C and dissipation factor tand of the stator insulation system provide useful information about internal defects within the insulation. The index k is defined as the proportionality constant between the changes at high voltage of capacitance DC and of the dissipation factor Dtand . DC and Dtand values were highly correlated when small flat defects were within the insulation and that correlation was lost in the presence of large narrow defects like electrical treeing. The discrimination between small and large defects is made resorting to partial discharge PD phase angle analysis. For the validation of the results, C and tand measurements were carried out in a 15MVA 4160V steam turbine turbogenerator placed in a sugar mill. In addition, laboratory test results obtained by other authors were analyzed jointly. In such laboratory tests, model coil bars subjected to thermal cycling resulted highly degraded and DC and Dtand values were not correlated. Thus, the index k could not be calculated.

Keywords: Aging, capacitance, dissipation factor, electrical treeing, insulation condition, partial discharge.

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Authors: M. M. Rahman, Md. Ashikur Rahman Khan, K. Kadirgama M. M. Noor, Rosli A. Bakar

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This paper deals optimized model to investigate the effects of peak current, pulse on time and pulse off time in EDM performance on material removal rate of titanium alloy utilizing copper tungsten as electrode and positive polarity of the electrode. The experiments are carried out on Ti6Al4V. Experiments were conducted by varying the peak current, pulse on time and pulse off time. A mathematical model is developed to correlate the influences of these variables and material removal rate of workpiece. Design of experiments (DOE) method and response surface methodology (RSM) techniques are implemented. The validity test of the fit and adequacy of the proposed models has been carried out through analysis of variance (ANOVA). The obtained results evidence that as the material removal rate increases as peak current and pulse on time increases. The effect of pulse off time on MRR changes with peak ampere. The optimum machining conditions in favor of material removal rate are verified and compared. The optimum machining conditions in favor of material removal rate are estimated and verified with proposed optimized results. It is observed that the developed model is within the limits of the agreeable error (about 4%) when compared to experimental results. This result leads to desirable material removal rate and economical industrial machining to optimize the input parameters.

Keywords: Ti-6Al-4V, material removal rate, copper tungsten, positive polarity, RSM.

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Authors: Abu Bakar Sedek Abdul Jamak, Rohani Salleh, Subarna Sivapalan, Azrai Abdullah

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This research focuses on micro-enterprise of Malaysian Malays that are involved in very small-scaled business activities. Among them include food stall and burger stall operators, night market hawkers, grocery store operators as well as construction and small service activities works. The study seeks to explore why some micro-entrepreneurs still lag in entrepreneurship and what needs to be rectified. This quantitative study is conducted on 173 Malay micro-enterprise owners (MEOs) and 58 Malay failed microenterprise owners (FMEOs) involved in all range of businesses throughout the state of Perak, Malaysia. The main aims are to identify the gaps between the failed micro-enterprise owners (FMEOs) and existing micro-enterprise owners (MEOs) and the problems faced among FMEOs. The results reveal that the MEOs had strong motivations and better marketing approaches as compared to FMEOs. Furthermore, the FMEOs failed in the business ventures mainly due to lack of management, sales and marketing skills and poor competitive abilities to keep up with rivals.

Keywords: Micro-enterprises, Malays, entrepreneurship, Malaysia

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Authors: Hailong Zhu, Zhaoxiang Li, Kejun Zhuang

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By means of Contractor Iteration Method, we solve and visualize the Lane-Emden(-Fowler) equation Δu + up = 0, in Ω, u = 0, on ∂Ω. It is shown that the present method converges quadratically as Newton’s method and the computation of Contractor Iteration Method is cheaper than the Newton’s method.

Keywords: Positive solutions, newton's method, contractor iteration method, Eigenpairs.

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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.

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Authors: Yoonsuh Jung

Abstract:

As DNA microarray data contain relatively small sample size compared to the number of genes, high dimensional models are often employed. In high dimensional models, the selection of tuning parameter (or, penalty parameter) is often one of the crucial parts of the modeling. Cross-validation is one of the most common methods for the tuning parameter selection, which selects a parameter value with the smallest cross-validated score. However, selecting a single value as an ‘optimal’ value for the parameter can be very unstable due to the sampling variation since the sample sizes of microarray data are often small. Our approach is to choose multiple candidates of tuning parameter first, then average the candidates with different weights depending on their performance. The additional step of estimating the weights and averaging the candidates rarely increase the computational cost, while it can considerably improve the traditional cross-validation. We show that the selected value from the suggested methods often lead to stable parameter selection as well as improved detection of significant genetic variables compared to the tradition cross-validation via real data and simulated data sets.

Keywords: Cross Validation, Parameter Averaging, Parameter Selection, Regularization Parameter Search.

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Authors: S. D. El Wakil, J. Rice

Abstract:

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.

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Authors: J. Siame, H. Kasaini

Abstract:

The proof of concept experiments were conducted to determine the feasibility of using small amounts of Dissolved Sulphur (DS) from the gaseous phase to precipitate platinum ions in chloride media. Two sets of precipitation experiments were performed in which the source of sulphur atoms was either a thiosulphate solution (Na2S2O3) or a sulphur dioxide gas (SO2). In liquid-liquid (L-L) system, complete precipitation of Pt was achieved at small dosages of Na2S2O3 (0.01 – 1.0 M) in a time interval of 3-5 minutes. On the basis of this result, gas absorption tests were carried out mainly to achieve sulphur solubility equivalent to 0.018 M. The idea that huge amounts of precious metals could be recovered selectively from their dilute solutions by utilizing the waste SO2 streams at low pressure seemed attractive from the economic and environmental point of views. Therefore, mass transfer characteristics of SO2 gas associated with reactive absorption across the gas-liquid (G-L) interface were evaluated under different conditions of pressure (0.5 – 2 bar), solution temperature ranges from 20 – 50 oC and acid strength (1 – 4 M, HCl). This paper concludes with information about selective precipitation of Pt in the presence of cations (Fe2+, Co2+, and Cr3+) in a CSTR and recommendation to scale up laboratory data to industrial pilot scale operations.

Keywords: CSTR, diffusivity, platinum, selective precipitation, sulphur dioxide, thiosulphate.

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Authors: Tamer A. Tabet, Fauziah Abdul Aziz, Shahidan Radiman

Abstract:

The spiral angle of the elementary cellulose fibril in the wood cell wall, often called microfibril angle, (MFA). Microfibril angle in hardwood is one of the key determinants of solid timber performance due to its strong influence on the stiffness, strength, shrinkage, swelling, thermal-dynamics mechanical properties and dimensional stability of wood. Variation of MFA (degree) in the S2 layer of the cell walls among Acacia mangium trees was determined using small-angle X-ray scattering (SAXS). The length and orientation of the microfibrils of the cell walls in the irradiated volume of the thin samples are measured using SAXS and optical microscope for 3D surface measurement. The undetermined parameters in the analysis are the MFA, (M) and the standard deviation (σФ) of the intensity distribution arising from the wandering of the fibril orientation about the mean value. Nine separate pairs of values are determined for nine different values of the angle of the incidence of the X-ray beam relative to the normal to the radial direction in the sample. The results show good agreement. The curve distribution of scattered intensity for the real cell wall structure is compared with that calculated with that assembly of rectangular cells with the same ratio of transverse to radial cell wall length. It is demonstrated that for β = 45°, the peaks in the curve intensity distribution for the real and the rectangular cells coincide. If this peak position is Ф45, then the MFA can be determined from the relation M = tan-1 (tan Ф45 / cos 45°), which is precise for rectangular cells. It was found that 92.93% of the variation of MFA can be attributed to the distance from pith to bark. Here we shall present our results of the MFA in the cell wall with respect to its shape, structure and the distance from pith to park as an important fast check and yet accurate towards the quality of wood, its uses and application.

Keywords: Small-Angle X-Ray Scattering, Microfibril Angle, MFA, rectangular cell wall and real cell wall, Acacia mangium.

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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.

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Authors: Zahraa Albasry, Hadeel D. Najim, Anmar Al-Taie

Abstract:

Background: Hypertension is considered as one of the most important causes of cardiovascular complications and one of the leading causes of worldwide mortality. Identifying the potential risk factors associated with this medical health problem plays an important role in minimizing its incidence and related complications. The objective of this study is to explore the prevalence of receptor sensitivity regarding assess and understand the perception of specific predictive confounding factors on the prevalence of hypertension (HT) among a sample of Iraqi population in Baghdad, Iraq. Materials and Methods: A randomized cross sectional study was carried out on 100 adult subjects during their visit to the outpatient clinic at a certain sector of Baghdad Province, Iraq. Demographic, clinical and health records alongside specific screening and laboratory tests of the participants were collected and analyzed to detect the potential of confounding factors on the prevalence of HT. Results: 63% of the study participants suffered from HT, most of them were female patients (P < 0.005). Patients aged between 41-50 years old significantly suffered from HT than other age groups (63.5%, P < 0.001). 88.9% of the participants were obese (P < 0.001) and 47.6% had diabetes with HT. Positive family history and sedentary lifestyle were significantly higher among all hypertensive groups (P < 0.05). High salt and fatty food intake was significantly found among patients suffered from isolated systolic hypertension (ISHT) (P < 0.05). A significant positive correlation between packed cell volume (PCV) and systolic blood pressure (SBP) (r = 0.353, P = 0.048) found among normotensive participants. Among hypertensive patients, a positive significant correlation found between triglycerides (TG) and both SBP (r = 0.484, P = 0.031) and diastolic blood pressure (DBP) (r = 0.463, P = 0.040), while low density lipoprotein-cholesterol (LDL-c) showed a positive significant correlation with DBP (r = 0.443, P = 0.021). Conclusion: The prevalence of HT among Iraqi populations is of major concern. Further consideration is required to detect the impact of potential risk factors and to minimize blood pressure (BP) elevation and reduce the risk of other cardiovascular complications later in life.

Keywords: Correlation, hypertension, Iraq, risk factors.

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Authors: K. Bashirnezhad, M. Joleini

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The combustion chamber dimensions have important effects on pollutant emission in furnaces as a direct result of temperature distribution and maximum temperature value. In this paper the pollutant emission and the temperature distribution in two cylindrical furnaces with different dimensions (with similar length to diameter ratio) in similar condition have been investigated experimentally. The furnace fuel is gas oil that is used with three different flow rates. The results show that in these two cases the temperature increases to its maximum value quickly, and then decreases slowly. The results also show that increase in fuel flow rate cause to increase in NOx emission in each case, but this increase is greater in small furnace. With increase in fuel flow rate, CO emission decreases firstly, and then it increases. Combustion efficiency reduces with increase in fuel flow rate but the rate of reduction in small furnace is greater than large furnace. The results of axial temperature distribution have been compared with those have been obtained numerically and experimentally by Moghiman.

Keywords: Furnace dimensions, Oxides of Nitrogen, Carbonmonoxide, Efficiency.

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Authors: Wong Hock Tsen

Abstract:

This study aims to investigate the impact of exchange rate volatility on real export in Malaysia. The moving standard deviation with order three (MSD(3)) is used for the measurement of exchange rate volatility. The conventional and partially asymmetric autoregressive distributed lag (ARDL) models are used in the estimations. This study finds exchange rate volatility to have significant impact on real total export and some sub-categories of real total export. Moreover, this study finds that the positive or negative exchange rate volatility tends to have positive or negative impact on real export. Exchange rate volatility can be harmful to export of Malaysia.

Keywords: Exchange rate volatility, autoregressive distributed lag, export, Malaysia.

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Authors: R. Bremananth

Abstract:

Acoustic Imaging based sound localization using microphone array is a challenging task in digital-signal processing. Discrete Fourier transform (DFT) based near-field acoustical holography (NAH) is an important acoustical technique for sound source localization and provide an efficient solution to the ill-posed problem. However, in practice, due to the usage of small curtailed aperture and its consequence of significant spectral leakage, the DFT could not reconstruct the active-region-of-sound (AROS) effectively, especially near the edges of aperture. In this paper, we emphasize the fundamental problems of DFT-based NAH, provide a solution to spectral leakage effect by the extrapolation based on linear predictive coding and 2D Tukey windowing. This approach has been tested to localize the single and multi-point sound sources. We observe that incorporating extrapolation technique increases the spatial resolution, localization accuracy and reduces spectral leakage when small curtail aperture with a lower number of sensors accounts.

Keywords: Acoustic Imaging, Discrete Fourier Transform (DFT), k-space wavenumber, Near-Field Acoustical Holography (NAH), Source Localization, Spectral Leakage.

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Authors: Takeshi Takeda

Abstract:

The author conducted post-test analysis with the RELAP5/MOD3.3 code for an experiment using the ROSA/LSTF (rig of safety assessment/large-scale test facility) that simulated a 1% cold leg small-break loss-of-coolant accident under the failure of scram in a pressurized water reactor. The LSTF test assumed total failure of high-pressure injection system of emergency core cooling system. In the LSTF test, natural circulation contributed to maintain core cooling effect for a relatively long time until core uncovery occurred. The post-test analysis result confirmed inadequate prediction of the primary coolant distribution. The author created the phenomena identification and ranking table (PIRT) for each component. The author investigated the influences of uncertain parameters determined by the PIRT on the cladding surface temperature at a certain time during core uncovery within the defined uncertain ranges.

Keywords: LSTF, LOCA, scram, RELAP5.

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Authors: Bindu Sankar, Jaideep Chakraborty, Rashmi Nawlakha, A. Venkatesan, S. Raghupathy, T. Jayanthi, S.A.V. Satya Murty

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Component handling system is one of the important sub systems of Prototype Fast Breeder Reactor (PFBR) used for fuel handling. Core handling system is again a sub system of component handling system. Core handling system consists of in-vessel and ex-vessel subassembly handling. In-vessel core handling involves transfer arm, large rotatable plug and small rotatable plug operations. Modeling and simulation of in-vessel core handling is a part of development of Prototype Fast Breeder Reactor Operator Training Simulator. This paper deals with simulation and modeling of operations of transfer arm, large rotatable plug and small rotatable plug needed for in-vessel core handling. Process modeling was developed in house using platform independent Cµ code with OpenGL (Open Graphics Library). The control logic models and virtual panel were modeled using simulation tool.

Keywords: Animation, Core Handling System, Prototype Fast Breeder Reactor, Simulator

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Authors: N. Kulakova

Abstract:

Thisresearch paper is dedicated to an actual issue in Latvia and in the whole European Union – development of the secondary materials management. The goal of this paper is to research the development of the secondary materials management in Latvia as a result to point out its main positive aspects and problems. In this research paper the author regards following issues: significance of the secondary materials management, current situation of the waste generation and utilization in Latvia comparing with other EU Member States, main problems and positive aspects of the secondary materials management in Latvia. The research author concludes that in last ten years a great work is done to develop the secondary materials market. Nevertheless following improvements are necessary: implementation of the packaging deposit system, development of the separate waste collection, increasing of the recycling capacity.

Keywords: sustainable development, secondary materials, separate waste collection, packaging deposit system.

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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: Diego Giuseppe Romano, Gianvito Apuleo, Jiri Duda

Abstract:

Mobility is one of the most important societal needs for amusement, business activities and health. Thus, transport needs are continuously increasing, with the consequent traffic congestion and pollution increase. Aeronautic effort aims at smarter infrastructures use and in introducing greener concepts. A possible solution to address the abovementioned topics is the development of Small Air Transport (SAT) system, able to guarantee operability from today underused airfields in an affordable and green way, helping meanwhile travel time reduction, too. In the framework of Horizon2020, EU (European Union) has funded the Clean Sky 2 SAT TA (Transverse Activity) initiative to address market innovations able to reduce SAT operational cost and environmental impact, ensuring good levels of operational safety. Nowadays, most of the key technologies to improve passenger comfort and to reduce community noise, DOC (Direct Operating Costs) and pilot workload for SAT have reached an intermediate level of maturity TRL (Technology Readiness Level) 3/4. Thus, the key technologies must be developed, validated and integrated on dedicated ground and flying aircraft demonstrators to reach higher TRL levels (5/6). Particularly, SAT TA focuses on the integration at aircraft level of the following technologies [1]: 1)    Low-cost composite wing box and engine nacelle using OoA (Out of Autoclave) technology, LRI (Liquid Resin Infusion) and advance automation process. 2) Innovative high lift devices, allowing aircraft operations from short airfields (< 800 m). 3) Affordable small aircraft manufacturing of metallic fuselage using FSW (Friction Stir Welding) and LMD (Laser Metal Deposition). 4)       Affordable fly-by-wire architecture for small aircraft (CS23 certification rules). 5) More electric systems replacing pneumatic and hydraulic systems (high voltage EPGDS -Electrical Power Generation and Distribution System-, hybrid de-ice system, landing gear and brakes). 6) Advanced avionics for small aircraft, reducing pilot workload. 7) Advanced cabin comfort with new interiors materials and more comfortable seats. 8) New generation of turboprop engine with reduced fuel consumption, emissions, noise and maintenance costs for 19 seats aircraft. (9) Alternative diesel engine for 9 seats commuter aircraft. To address abovementioned market innovations, two different platforms have been designed: Reference and Green aircraft. Reference aircraft is a virtual aircraft designed considering 2014 technologies with an existing engine assuring requested take-off power; Green aircraft is designed integrating the technologies addressed in Clean Sky 2. Preliminary integration of the proposed technologies shows an encouraging reduction of emissions and operational costs of small: about 20% CO₂ reduction, about 24% NO_x reduction, about 10 db (A) noise reduction at measurement point and about 25% DOC reduction. Detailed description of the performed studies, analyses and validations for each technology as well as the expected benefit at aircraft level are reported in the present paper.

Keywords: Affordable, European, green, mobility, technologies development, travel time reduction.

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Authors: Yun-Chia Tang, Hung-Chang Chiu

Abstract:

Authenticity in advertising is the cornerstone of modern marketing. Despite research advances related to the role of authenticity in marketing, it remains unclear why customers respond to authentic brand stories. The results show that different personality traits will moderate the influence of different authenticity on the levels of emotion. Whether indexically authentic or iconically authentic advertisements were shown to extroverts, open people and agreeable people, they will evoke more positive emotions. When neurotic people and conscientious people see the iconically authentic advertising rather than the indexically authentic advertising, they will produce more negative emotions. In addition, the emotion evoked by advertising had significant positive impact on brand attitude evoked by advertising had significant negative impact on brand attitude. These findings provide some managerial implications and directions for further research.

Keywords: Advertising, authenticity, emotion, personality traits.

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Authors: M. Elkhoury

Abstract:

A recently developed one-equation turbulence model has been successfully applied to simulate turbulent flows with various complexities. The model, which is based on the transformation of the k-ε closure, is wall-distance free and equipped with lagging destruction/dissipation terms. Test cases included shockboundary- layer interaction flows over the NACA 0012 airfoil, an axisymmetric bump, and the ONERA M6 wing. The capability of the model to operate in a Scale Resolved Simulation (SRS) mode is demonstrated through the simulation of a massive flow separation over a circular cylinder at Re= 1.2 x106. An assessment of the results against available experiments Menter (k-ε)1Eq and the Spalart- Allmaras model that belongs to the single equation closure family is made.

Keywords: Turbulence modeling, complex flow simulation, scale adaptive simulation, one-equation turbulence model.

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Authors: Maqbool Hussain Sial, Maaida Hussain Hashmi, Sofia Anwar

Abstract:

The present research was focused to investigate the role of investment in the course of economic growth with reference to Pakistan. The study analyzed the role of the public and private investment and impact of the political and macroeconomic uncertainty on economic growth of Pakistan by using the vector autoregressive approach (VAR). In long-run both public and private investment showed a positive impact on economic growth but the growth was largely driven by private investment as compared to public investment. Government consumption expenditure, economic uncertainty and political instability hampered the economic growth of Pakistan. In short-run the private investment positively influences the growth but there was negative and insignificant effect of the public investment and government consumption expenditure on the growth. There was a positive relationship found between economic uncertainty (proxy for inflation) and GDP in short run.

Keywords: Investment, Government Consumption, Growth, Co-integration, Pakistan.

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Authors: Juliana C. Alencar, Monica Ferreira do Amaral Porto

Abstract:

Watercourses in Brazilian urban areas are constantly being degraded due to the unplanned use of the urban space; however, due to the different contexts of land use and occupation in the river watersheds, different intervention strategies are required to requalify them. When it comes to requalifying watercourses, we can list three main techniques to fulfill this purpose: restoration, revitalization and recovery; each one being indicated for specific contexts of land use and occupation in the basin. In this study, it was demonstrated that the application of these three techniques to three small basins in São Paulo city, listing the aspects involved in each of the contexts and techniques of requalification. For a protected watercourse within a forest park, renaturalization was proposed, where the watercourse is preserved in a state closer to the natural one. For a watercourse in an urban context that still preserves open spaces for its maintenance as a landscape element, an intervention was proposed following the principles of revitalization, integrating the watercourse with the landscape and the population. In the case of a watercourse in a harder context, only recovery was proposed, since the watercourse is found under the road system, which makes it difficult to integrate it into the landscape.

Keywords: Sustainable drainage, river restoration, river revitalization, river recovery.

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Authors: Lee Suan Chua

Abstract:

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 90oC 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 due to the detection of free amino acids such as cysteine and phenylalanine in heat-treated honey samples. Sugar dehydration was 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 score plot clearly shows that the chemical profile of Tualang honey was significantly altered after 2 hours of heating at 90oC.

Keywords: Honey colour, hydroxylmethylfurfural, thermal treatment, Tualang honey.

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