Search results for: photocopying process

Authors: P. Kaladevi, N. Giridharan

Abstract:

The system for analyzing and eliciting public grievances serves its main purpose to receive and process all sorts of complaints from the public and respond to users. Due to the more number of complaint data becomes big data which is difficult to store and process. The proposed system uses HDFS to store the big data and uses MapReduce to process the big data. The concept of cache was applied in the system to provide immediate response and timely action using big data analytics. Cache enabled big data increases the response time of the system. The unstructured data provided by the users are efficiently handled through map reduce algorithm. The processing of complaints takes place in the order of the hierarchy of the authority. The drawbacks of the traditional database system used in the existing system are set forth by our system by using Cache enabled Hadoop Distributed File System. MapReduce framework codes have the possible to leak the sensitive data through computation process. We propose a system that add noise to the output of the reduce phase to avoid signaling the presence of sensitive data. If the complaints are not processed in the ample time, then automatically it is forwarded to the higher authority. Hence it ensures assurance in processing. A copy of the filed complaint is sent as a digitally signed PDF document to the user mail id which serves as a proof. The system report serves to be an essential data while making important decisions based on legislation.

Keywords: Big Data, Hadoop, HDFS, Caching, MapReduce, web personalization, e-governance.

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Authors: Paisarn Larpsomboonchai

Abstract:

Agro-industry is one of major industries that have strong impacts on national economic incomes, growth, stability, and sustainable development. Moreover, this industry also has strong influences on social, cultural and political issues. Furthermore, this industry, as producing primary and secondary products, is facing challenges from such diverse factors such as demand inconsistency, intense international competition, technological advancements and new competitors. In order to maintain and to improve industry’s competitiveness in both domestics and international markets, science and technology are key factors. Besides hard sciences and technologies, modern industrial engineering concepts such as Just in Time (JIT) Total Quality Management (TQM), Quick Response (QR), Supply Chain Management (SCM) and Lean can be very effective to support to increase efficiency and effectiveness of these agricultural products on world stage. Onion is one of Thailand’s major export products which bring back national incomes. But, it is also facing challenges in many ways. This paper focused its interests in onion packing process and its related activities such as storage and shipment from one of major packing plant and storage in Mae Wang District, Chiang Mai, Thailand, by applying Toyota Production System (TPS) or Lean concepts, to improve process capability throughout the entire packing and distribution process which will be profitable for the whole onion supply chain. And it will be beneficial to other related agricultural products in Thailand and other ASEAN countries.

Keywords: Lean Concepts, Lean in Agro-industries Activities, Packing Process, Toyota Production System (TPS), Waste Reduction.

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Authors: Elias O. Tembe, Hussain A. Al-Salamin

Abstract:

There is decagram of strategic decisions of operations and production/service management (POSM) within operational research (OR) which must collate, namely: design, inventory, quality, location, process and capacity, layout, scheduling, maintain ace, and supply chain. This paper presents an architectural configuration conceptual framework of a decagram of sets decisions in a form of mathematical complete graph and abelian graph. Mathematically, a complete graph is undirected (UDG), and directed (DG) a relationship where every pair of vertices is connected, collated, confluent, and holomorphic. There has not been any study conducted which, however, prioritizes the holomorphic sets which of POMS within OR field of study. The study utilizes OR structured technique known as The Analytic Hierarchy Process (AHP) analysis for organizing, sorting and prioritizing(ranking) the sets within the decagram of POMS according to their attribution (propensity), and provides an analysis how the prioritization has real-world application within the 21st century.

Keywords: AHP analysis, Decagram, Decagon, Holomorphic.

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Authors: Muftah H. El-Naas, Ameera F. Mohammad, Mabruk I. Suleiman, Mohamed Al Musharfy, Ali H. Al-Marzouqi

Abstract:

CO₂ capture and storage technologies play a significant role in contributing to the control of climate change through the reduction of carbon dioxide emissions into the atmosphere. The present study evaluates and optimizes CO₂ capture through a process, where carbon dioxide is passed into pH adjusted high salinity water and reacted with sodium chloride to form a precipitate of sodium bicarbonate. This process is based on a modified Solvay process with higher CO₂ capture efficiency, higher sodium removal, and higher pH level without the use of ammonia. The process was tested in a bubble column semi-batch reactor and was optimized using response surface methodology (RSM). CO₂ capture efficiency and sodium removal were optimized in terms of major operating parameters based on four levels and variables in Central Composite Design (CCD). The operating parameters were gas flow rate (0.5–1.5 L/min), reactor temperature (10 to 50 ^oC), buffer concentration (0.2-2.6%) and water salinity (25-197 g NaCl/L). The experimental data were fitted to a second-order polynomial using multiple regression and analyzed using analysis of variance (ANOVA). The optimum values of the selected variables were obtained using response optimizer. The optimum conditions were tested experimentally using desalination reject brine with salinity ranging from 65,000 to 75,000 mg/L. The CO₂ capture efficiency in 180 min was 99% and the maximum sodium removal was 35%. The experimental and predicted values were within 95% confidence interval, which demonstrates that the developed model can successfully predict the capture efficiency and sodium removal using the modified Solvay method.

Keywords: Bubble column reactor, CO2 capture, Response Surface Methodology, water desalination.

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Authors: Shweta Kumari, Parmjit S. Panesar, Manab B. Bera

Abstract:

The hydrolysis of lactose using β-galactosidase is one of the most promising biotechnological applications, which has wide range of potential applications in food processing industries. However, due to intracellular location of the yeast enzyme, and expensive extraction methods, the industrial applications of enzymatic hydrolysis processes are being hampered. The use of permeabilization technique can help to overcome the problems associated with enzyme extraction and purification of yeast cells and to develop the economically viable process for the utilization of whole cell biocatalysts in food industries. In the present investigation, standardization of permeabilization process of novel yeast isolate was carried out using a statistical model approach known as Response Surface Methodology (RSM) to achieve maximal b-galactosidase activity. The optimum operating conditions for permeabilization process for optimal β-galactosidase activity obtained by RSM were 1:1 ratio of toluene (25%, v/v) and ethanol (50%, v/v), 25.0 ^oC temperature and treatment time of 12 min, which displayed enzyme activity of 1.71 IU /mg DW.

Keywords: β-galactosidase, optimization, permeabilization, response surface methodology, yeast.

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Authors: Vladimír Modrák

Abstract:

This paper offers a case study, in which methodological aspects of cell design for transformation the production process are applied. The cell redesign in this work is tightly focused to reach optimization of material flows under real manufacturing conditions. Accordingly, more individual techniques were aggregated into compact methodical procedure with aim to built one-piece flow production. Case study was concentrated on relatively typical situation of transformation from batch production to cellular manufacturing.

Keywords: Product/Quantity analysis, layout, design, manufacturing process.

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Authors: Sahilu Wendeson, Wan Fatimah Bt. Wan Ahmad, Nazleeni Samiha Bt. Haron

Abstract:

Mobile learning (M-learning) is the current technology that is becoming more popular. It uses the current mobile and wireless computing technology to complement the effectiveness of traditional learning process. The objective of this paper is presents a survey from 90 undergraduate students of Universiti Teknologi PETRONAS (UTP), to identify the students- perception on Mlearning. From the results, the students are willing to use M-learning. The acceptance level of the students is high, and the results obtained revealed that the respondents almost accept M-learning as one method of teaching and learning process and also able to improve the educational efficiency by complementing traditional learning in UTP.

Keywords: M-learning, Traditional learning, WirelessTechnology.

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Authors: Chien-Wan Hun, Shao-Fu Chang, Chien-Chon Chen, Ker-Jer Huang

Abstract:

This study presents how to use a high-efficiency process for producing cesium iodide (CsI) crystal columns by rapid heating method. In the past, the heating rate of the resistance wire heating furnace was relatively slow and excessive iodine and CsI vapors were therefore generated during heating. Because much iodine and CsI vapors are produced during heating process, the composition of CsI crystal columns is not correct. In order to enhance the heating rate, making CsI material in the heating process can quickly reach the melting point temperature. This study replaced the traditional type of external resistance heating furnace with halogen-type quartz heater, and then, CsI material can quickly reach the melting point. Eventually, CsI melt can solidify in the anodic aluminum template forming CsI crystal columns.

Keywords: Cesium iodide, high efficiency, vapor, rapid heating, crystal column.

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Authors: Andrea Macruz

Abstract:

This paper explores computation as a process for design by examining how computers can become more than an operative strategy in a designer's toolkit. It documents this, building upon concepts of neuroscience and Antonio Damasio's Homeostasis Theory, which is the control of bodily states through feedback intended to keep conditions favorable for life. To do this, it follows a methodology through algorithmic drawing and discusses the outcomes of three multi-sensory design installations, which culminated from a course in an academic setting. It explains both the studio process that took place to create the installations and the computational process that was developed, related to the fields of algorithmic design and tangible computing. It discusses how designers can use computational range to achieve homeostasis related to sensory data in a multi-sensory installation. The outcomes show clearly how people and computers interact with different sensory modalities and affordances. They propose using computers as meta-physical stabilizers rather than tools.

Keywords: Antonio Damasio, emotional feedback, algorithmic drawing, homeostasis, multi-sensory installation, neuroscience.

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Authors: Siti Kudnie Sahari, Jane Chai Hai Sing, Khairuddin Ab. Hamid

Abstract:

Shrunken patterning for integrated device manufacturing requires surface cleanliness and surface smoothness in wet chemical processing [1]. It is necessary to control all process parameters perfectly especially for the common cleaning technique RCA clean (SC-1 and SC-2) [2]. In this paper the characteristic and effect of surface preparation parameters are discussed. The properties of RCA wet chemical processing in silicon technology is based on processing time, temperature, concentration and megasonic power of SC-1 and QDR. An improvement of wafer surface preparation by the enhanced variables of the wet cleaning chemical process is proposed.

Keywords: RCA, SC-1, SC-2, QDR

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Authors: Marco Actis Grande, Somlak Wannarumon

Abstract:

This paper proposes the numerical simulation of the investment casting of gold jewelry. It aims to study the behavior of fluid flow during mould filling and solidification and to optimize the process parameters, which lead to predict and control casting defects such as gas porosity and shrinkage porosity. A finite difference method, computer simulation software FLOW-3D was used to simulate the jewelry casting process. The simplified model was designed for both numerical simulation and real casting production. A set of sensor acquisitions were allocated on the different positions of the wax tree of the model to detect filling times, while a set of thermocouples were allocated to detect the temperature during casting and cooling. Those detected data were applied to validate the results of the numerical simulation to the results of the real casting. The resulting comparisons signify that the numerical simulation can be used as an effective tool in investment-casting-process optimization and casting-defect prediction.

Keywords: Computer fluid dynamic, Investment casting, Jewelry, Mould filling, Simulation.

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Authors: A. Soualem

Abstract:

Springback is a significant problem in the sheet metal forming process. When the tools are released after the stage of forming, the product springs out, because of the action of the internal stresses. In many cases the deviation of form is too large and the compensation of the springback is necessary. The precise prediction of the springback of product is increasingly significant for the design of the tools and for compensation because of the higher ratio of the yield stress to the elastic modulus. The main object in this paper was to study the effect of the anisotropy on the springback for three directions of rolling: 0°, 45° and 90°. At the same time, we highlighted the influence of three different metallic materials: Aluminum, Steel and Galvanized steel. The original of our purpose consist on tests which are ensured by adapting a U-type stretching-bending device on a tensile testing machine, where we studied and quantified the variation of the springback according to the direction of rolling. We also showed the role of lubrication in the reduction of the springback. Moreover, in this work, we have studied important characteristics in deep drawing process which is a springback. We have presented defaults that are showed in this process and many parameters influenced a springback. Finally, our results works lead us to understand the influence of grains orientation with different metallic materials on the springback and drawing some conclusions how to concept deep drawing tools. In addition, the conducted work represents a fundamental contribution in the discussion the industry application.

Keywords: Deep-Drawing, Grains orientation, Laminate Tool, Springback.

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Authors: Ahmad Ghayoumi, Mehdi Ghayoumi

Abstract:

Intelligent schools are those which use IT devices and technologies as media software, hardware and networks to improve learning process. On the other hand management improvement is best described as the process from which managers learn and improve their skills not only to benefit themselves but also their employing organizations Here, we present a model Management improvement System that has been applied on some schools and have made strict improvement.

Keywords: Intelligent school, Management development system, Learning station, Teaching station

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Authors: Rustamov Nasim, Roostamov Yunusbek

Abstract:

In this work social stratification is considered as one of significant factor which generate the phenomena “terrorism” and it puts the accent on correlation connection between them, with the object of creation info-logical model generation of phenomena of “terrorism” based on stratification process.

Keywords: Social stratification, stratification process, generation of phenomena “terrorism”, conceptions – “terror”, “terrorize” and “terrorism”, info-logical model of phenomena of “terrorism”.

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Authors: Moses F. Oduori, Enoch K. Musyoka, Thomas O. Mbuya

Abstract:

The selection of materials is an essential task in mechanical design processes. This paper sets out to demonstrate the application of analytical decision making during mechanical design and, particularly, in selecting a suitable material for a given application. Equations for the mechanical design of a manual winch rope drum are used to derive quantitative material performance indicators, which are then used in a multiple attribute decision making (MADM) model to rank the candidate materials. Thus, the processing of mechanical design considerations and material properties data into information that is suitable for use in a quantitative materials selection process is demonstrated for the case of a rope drum design. Moreover, Microsoft Excel^®, a commonly available computer package, is used in the selection process. The results of the materials selection process are in agreement with current industry practice in rope drum design. The procedure that is demonstrated here should be adaptable to other design situations in which a need arises for the selection of engineering materials, and other engineering entities.

Keywords: Design Decisions, Materials Selection, Mechanical Design, Rope Drum Design.

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Authors: B. Sir, M. Podhoranyi, S. Kuchar, T. Kocyan

Abstract:

Rainfall runoff models play important role in hydrological predictions. However, the model is only one part of the process for creation of flood prediction. The aim of this paper is to show the process of successful prediction for flood event (May 15 – May 18 2014). Prediction was performed by rainfall runoff model HEC–HMS, one of the models computed within Floreon+ system. The paper briefly evaluates the results of automatic hydrologic prediction on the river Olše catchment and its gages Český Těšín and Věřňovice.

Keywords: Flood, HEC-HMS, Prediction, Rainfall – Runoff.

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Authors: Esther T. Akinlabi, Mukul Shukla, Stephen A. Akinlabi

Abstract:

Laser beam forming is a novel technique developed for the joining of metallic components. In this study, an overview of the laser beam forming process, areas of application, the basic mechanisms of the laser beam forming process, some recent research studies and the need to focus more research effort on improving the laser-material interaction of laser beam forming of titanium and its alloys are presented.

Keywords: Aerospace, Deformation, Laser forming, Mechanisms, Titanium, Titanium alloy.

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Authors: Ankush Agrawal, Nadia Bhuiyan

Abstract:

The new product development (NPD) literature emphasizes the importance of introducing new products on the market for continuing business success. New products are responsible for employment, economic growth, technological progress, and high standards of living. Therefore, the study of NPD and the processes through which they emerge is important. The goal of our research is to propose a framework of critical success factors, metrics, and tools and techniques for implementing metrics for each stage of the new product development (NPD) process. An extensive literature review was undertaken to investigate decades of studies on NPD success and how it can be achieved. These studies were scanned for common factors for firms that enjoyed success of new products on the market. The paper summarizes NPD success factors, suggests metrics that should be used to measure these factors, and proposes tools and techniques to make use of these metrics. This was done for each stage of the NPD process, and brought together in a framework that the authors propose should be followed for complex NPD projects. While many studies have been conducted on critical success factors for NPD, these studies tend to be fragmented and focus on one or a few phases of the NPD process. 

Keywords: New product development, performance, critical success factors, framework.

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Authors: Mikel Alonso López

Abstract:

The early eighties saw the rise of a new research trend in several prestigious journals, mainly articles that related emotions with the decision-making processes of the consumer, and stopped treating them as external elements. That is why we ask questions such as: what are emotions? Are there different types of emotions? What components do they have? Which theories exist about them? In this study, we will review the main theories and components of emotion analysing the cognitive factor and the different emotional states that are generally recognizable with a focus in the classic debate as to whether they occur before the cognitive process or the affective process.

Keywords: Emotion, consumer behaviour, feelings, decision making.

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Authors: Seyed Mohammad Reza Hosseini

Abstract:

The new institutional Economics helps generalization and expansion of new classic by adding the institution theories to Economic. It is clear that the appropriate institution is among the factors that lead to success in Economic programs. If the institutional are appropriate, the society will save the source and when we make use of time to apply the program, there will be welfare and average revenue product will also increase. In Economy, one should not expect the real manifestation of Economic programs only with a model for estimating and predicting rather institutions of the same purpose and along with production are needed to form the process of growth and development costs. In this research, the institution role in transaction costs, financial markets, distribution of revenue and capital and its influence on the process of growth and development are investigated so that handicaps and problems of Iran Economic Institutions can be recognized. In other words, incapability, non productivity and ambiguity of the institution in Iran Economic are some of the factors that handicap Economic growth and development. For example, Iran government as an important institution while having 20 ministries,83 organizations and 60 years of programming could not go along the growth and development but why?

Keywords: Institution, New institutional economics, Transaction costs.

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Authors: F. Ardestani, S. S. A. Fatemi, B. Yakhchali

Abstract:

Mycophenolic acid (MPA) is a secondary metabolite produced by Penicillium brevicompactum, which has antibiotic and immunosuppressive properties. In this study, the first, mycophenolic acid was produced in a fermentation process by Penicillium brevicompactum MUCL 19011 in shake flask using a base medium. The maximum MPA production, product yield and productivity of process were 1.379 g/L, 18.6 mg/g glucose and 4.9 mg/L. h, respectively. Also the glucose consumption, biomass and MPA production profiles were investigated during batch cultivation. Obtained results showed that MPA production starts approximately after 180 hours and reaches to a maximum at 280 h. In the next step, the effects of some various concentrations of enzymatically hydrolyzed casein on MPA production were evaluated. Maximum MPA production, product yield and productivity as 3.63 g/L, 49 mg/g glucose and 12.96 mg/L.h, respectively were obtained with using 30 g/L enzymatically hydrolyzed casein in culture medium. These values show an enhanced MPA production, product yield and process productivity pr as 116.8%, 132.8% and 163.2%, respectively.

Keywords: Penicillium brevicompactum, Enzymatically hydrolyzed casein, Mycophenolic acid, Submerged culture

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Authors: Thaniya Kaosol, Narumol Sohgrathok

Abstract:

In this research, an anaerobic co-digestion using decanter cake from palm oil mill industry to improve the biogas production from frozen seafood wastewater is studied using Continuously Stirred Tank Reactor (CSTR) process. The experiments were conducted in laboratory-scale. The suitable Hydraulic Retention Time (HRT) was observed in CSTR experiments with 24 hours of mixing time using the mechanical mixer. The HRT of CSTR process impacts on the efficiency of biogas production. The best performance for biogas production using CSTR process was the anaerobic codigestion for 20 days of HRT with the maximum methane production rate of 1.86 l/d and the average maximum methane production of 64.6%. The result can be concluded that the decanter cake can improve biogas productivity of frozen seafood wastewater.

Keywords: anaerobic co-digestion, frozen seafood wastewater, decanter cake, biogas, hydraulic retention time

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Authors: K. Kalaiselvan, K. Sekar, S. Elavarasi

Abstract:

The use of laser beam welding for joining titanium and aluminum offers more advantages compared with conventional joining processes. Dissimilar metal combination is very much needed for aircraft structural industries and research activities. The quality of a weld joint is directly influenced by the welding input parameters. The common problem that is faced by the manufactures is the control of the process parameters to obtain a good weld joint with minimal detrimental. To overcome this issue, various parameters can be preferred to obtain quality of weld joint. In this present study an overall literature review on processing parameters such as offset distance, welding speed, laser power, shielding gas and filler metals are discussed with the effects on quality weldment. Additionally, mechanical properties of welds joint are discussed. The aim of the report is to review the recent progress in the welding of dissimilar titanium (Ti) and aluminum (Al) alloys to provide a basis for follow up research.

Keywords: Laser beam welding, titanium, aluminum, process parameters.

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Authors: M. Das, R. K. Saha, B. C. Meikap

Abstract:

Iron ore and coal are the two major important raw materials being used in Iron making industries. Usually ore fines containing around 5% Alumina are rejected due to higher proportion of alumina. Therefore, a technology or process which may reduce the alumina content by 2% by beneficiation process will be highly attractive . In addition fine coals with ash content is used nearly 12% is directly injected in blast furnace. Fast fluidization is a technology by using dry beneficiation of coal and iron ore can be done. During the fluidization process the iron ore band coal is fluidized at high velocity in the riser of a fast fluidized bed, the heavier and coarse particles is generally settled at the bottom in a dense zone of the riser while the finer and lighter particle are entrained to the top dilute zone and then via a cyclone is fed back to the bottom of the riser column. Most of the alumina and low ash fine size coals being lighter are expected to move up to the riser and by a natural beneficiation of ores is expected to take place in the riser. Therefore in this study an attempt has been made for dry beneficiation of iron ore and coal in a fluidized bed and its hydrodynamic characterization.

Keywords: beneficiation, fluidization, gas-solid fluidization, riser .

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Authors: Mohd K. Yunus, Murni M. Ahmad, Abrar Inayat, Suzana Yusup

Abstract:

Due to the environmental and price issues of current energy crisis, scientists and technologists around the globe are intensively searching for new environmentally less-impact form of clean energy that will reduce the high dependency on fossil fuel. Particularly hydrogen can be produced from biomass via thermochemical processes including pyrolysis and gasification due to the economic advantage and can be further enhanced through in-situ carbon dioxide removal using calcium oxide. This work focuses on the synthesis and development of the flowsheet for the enhanced biomass gasification process in PETRONAS-s iCON process simulation software. This hydrogen prediction model is conducted at operating temperature between 600 to 1000oC at atmospheric pressure. Effects of temperature, steam-to-biomass ratio and adsorbent-to-biomass ratio were studied and 0.85 mol fraction of hydrogen is predicted in the product gas. Comparisons of the results are also made with experimental data from literature. The preliminary economic potential of developed system is RM 12.57 x 106 which equivalent to USD 3.77 x 106 annually shows economic viability of this process.

Keywords: Biomass, Gasification, Hydrogen, iCON.

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Authors: Zakari Yaou, Lirong Cui

Abstract:

In a product development process, understanding the functional behavior of the system, the role of components in achieving functions and failure modes if components/subsystem fails its required function will help develop appropriate design validation and verification program for reliability assessment. The integration of these three issues will help design and reliability engineers in identifying weak spots in design and planning future actions and testing program. This case study demonstrate the advantage of unascertained theory described in the subjective cognition uncertainty, and then applies blind number (BN) theory in describing the uncertainty of the mechanical system failure process and the same time used the same theory in bringing out another mechanical reliability system model. The practical calculations shows the BN Model embodied the characters of simply, small account of calculation but betterforecasting capability, which had the value of macroscopic discussion to some extent.

Keywords: Mechanical structure Design, time-dependent stochastic process, unascertained information, blind number theory.

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Authors: H. Erbiyik, A. Bal, M. Sirakaya, Ö. Yesildal, E. Yolcu

Abstract:

The emergence of many environmental issues began with the Industrial Revolution. The depletion of natural resources and emerging environmental challenges over time requires enterprises and managers to take into consideration environmental factors while managing business. If we take notice of these causes; the design and implementation of environmentally friendly green purchasing, production and waste management systems become very important at green logistics systems. Companies can adopt green supply chain with the awareness of these facts. The concept of green supply chain constitutes from green purchasing, green production, green logistics, waste management and reverse logistics. In this study, we wanted to identify the concept of green supply chain and why green supply chain should be applied. In the practice part of the study an analytic hierarchy process (AHP) study is conducted on an aluminum production company to evaluate suppliers.

Keywords: Aluminum sector, analytic hierarchy process, decision making, green logistics.

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Authors: Neves, L., Ferreira, V., Oliveira, R.

Abstract:

Addition of an oily waste to a co-composting process of dairy cow manure with food waste, and the influence in the final product was evaluated. Three static composting piles with different substrates concentrations were assessed. Sawdust was also added to all composting piles to attain 60%, humidity at the beginning of the process. In pile 1, the co-substrates were the solid-phase of dairy cow manure, food waste and sawdust as bulking agent. In piles 2 and 3 there was an extra input of oily waste of 7 and 11% of the total volume, respectively, corresponding to 18 and 28% in dry weight. The results showed that the co-composting process was feasible even at the highest fat content. Another positive effect due to the oily waste addition was the requirement of extra humidity, due to the hydrophobic properties of this specific waste, which may imply reduced need of a bulking agent. Moreover, this study shows that composting can be a feasible way of adding value to fatty wastes. The three final composts presented very similar and suitable properties for land application.

Keywords: Cow manure, composting, food waste, lipids content.

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Authors: Dibyendu Ghoshal, Pinaki Pratim Acharjya

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Image segmentation process based on mathematical morphology has been studied in the paper. It has been established from the first principles of the morphological process, the entire segmentation is although a nonlinear signal processing task, the constituent wise, the intermediate steps are linear, bilinear and conformal transformation and they give rise to a non linear affect in a cumulative manner.

Keywords: Image segmentation, linear transform, bilinear transform, conformal transform, mathematical morphology.

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Authors: Gabriel Jinga, Madalina Dumitru

Abstract:

The objective of this paper is to present the process of change in management accounting in Romania, a former communist country from Eastern Europe. In order to explain this process, we used the contingency and institutional theories. We focused on the following directions: the presentation of the scientific context and motivation of this research and the case study. We presented the state of the art in the process of change in the management accounting from the international and national perspective. We also described the evolution of management accounting in Romania in the context of economic and political changes. An important moment was the fall of communism in 1989. This represents a starting point for a new economic environment and for new management accounting. Accordingly, we developed a case study which presented this evolution. The conclusion of our research was that the changes in the management accounting system of the company analysed occurred in the same time with the institutionalisation of some elements (e.g. degree of competition, training and competencies in management accounting). The management accounting system was modelled by the contingencies specific to this company (e.g. environment, industry, strategy).

Keywords: Management accounting, change, Romania, contingency and institutional theory.

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