Search results for: ring generator andoscillator based tone generator.

Authors: Jong-Whoi Shin, Soon-Tai Park, Chong-Sun Hwang

Abstract:

Active network was developed to solve the problem of the current sharing-based network–difficulty in applying new technology, service or standard, and duplicated operation at several protocol layers. Active network can transport the packet loaded with the executable codes, which enables to change the state of the network node. However, if the network node is placed in the sharing-based network, security and safety issues should be resolved. To satisfy this requirement, various security aspects are required such as authentication, authorization, confidentiality and integrity. Among these security components, the core factor is the encryption key. As a result, this study is designed to propose the scheme that manages the encryption key, which is used to provide security of the comprehensive active directory, based on the domain.

Keywords: Active Network, Domain-based Key Management, Security Components.

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Authors: Abhinav Kumar, Raja Sekhar Bandaru, B Madhusudan Rao, Saket Kulkarni, Nilesh Ghatpande

Abstract:

This paper proposes an algorithm which automatically aligns and stitches the component medical images (fluoroscopic) with varying degrees of overlap into a single composite image. The alignment method is based on similarity measure between the component images. As applied here the technique is intensity based rather than feature based. It works well in domains where feature based methods have difficulty, yet more robust than traditional correlation. Component images are stitched together using the new triangular averaging based blending algorithm. The quality of the resultant image is tested for photometric inconsistencies and geometric misalignments. This method cannot correct rotational, scale and perspective artifacts.

Keywords: Histogram Matching, Image Alignment, ImageStitching, Medical Imaging.

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Authors: Nikol Žižková, Šárka Keprdová, Rostislav Drochytka

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The paper focuses on the study of the properties of cement-based composites produced using secondary crystallization (crystalline additive). In this study, cement mortar made with secondary crystallization was exposed to an aggressive environment and the influence of secondary crystallization on the degradation of the cementitious composite was investigated. The results indicate that the crystalline additive contributed to increasing the resistance of the cement-based composite to the attack of the selected environments (sodium sulphate solution and ammonium chloride solution).

Keywords: Secondary crystallization, cement-based composites, durability.

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Authors: Tudor Barbu

Abstract:

An automatic moment-based texture segmentation approach is proposed in this paper. First, we describe the related work in this computer vision domain. Our texture feature extraction, the first part of the texture recognition process, produces a set of moment-based feature vectors. For each image pixel, a texture feature vector is computed as a sequence of area moments. Then, an automatic pixel classification approach is proposed. The feature vectors are clustered using an unsupervised classification algorithm, the optimal number of clusters being determined using a measure based on validation indexes. From the resulted pixel classes one determines easily the desired texture regions of the image.

Keywords: Image segmentation, moment-based texture analysis, automatic classification, validity indexes.

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Authors: M.Stella, M. Russo, D. Begušić

Abstract:

Ability of accurate and reliable location estimation in indoor environment is the key issue in developing great number of context aware applications and Location Based Services (LBS). Today, the most viable solution for localization is the Received Signal Strength (RSS) fingerprinting based approach using wireless local area network (WLAN). This paper presents two RSS fingerprinting based approaches – first we employ widely used WLAN based positioning as a reference system and then investigate the possibility of using GSM signals for positioning. To compare them, we developed a positioning system in real world environment, where realistic RSS measurements were collected. Multi-Layer Perceptron (MLP) neural network was used as the approximation function that maps RSS fingerprints and locations. Experimental results indicate advantage of WLAN based approach in the sense of lower localization error compared to GSM based approach, but GSM signal coverage by far outreaches WLAN coverage and for some LBS services requiring less precise accuracy our results indicate that GSM positioning can also be a viable solution.

Keywords: Indoor positioning, WLAN, GSM, RSS, location fingerprints, neural network.

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Authors: F. Arıkan, Z. Karakus

Abstract:

Cancer is a widespread disease in the world and is the third reason of deaths among the chronic diseases. Educating patients and caregivers has a vital role for empowering them in managing disease and treatment's symptoms. Informing of the patients about their disease and treatment process decreases patient's distress and decisional conflicts, improves wellbeing of them, increase success of the treatment and survival. In this era, technological education methods are used for patients that have different chronic disease. Many studies indicated that especially web based patient education such as chronic obstructive lung disease; heart failure is more effective than printed materials. Web based education provide easiness to patients while they are reaching health services. It also has more advantages because of it decreases health cost and requirement of staff. It is thought that web based education may be beneficial method for cancer patient's empowerment in coping with the disease's symptoms. The aim of the study is evaluate the effectiveness of web based education for cancer patients' clinical outcomes.

Keywords: Cancer Patients, E-Learning, Nursing, Web Based Education.

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Authors: Md. Mahmudul Hasan

Abstract:

Wavelet analysis has some strong advantages over Fourier analysis, as it allows a time-frequency domain analysis, allowing optimal resolution and flexibility. As a result, they have been satisfactorily applied in almost all the fields of communication systems including OFDM which is a strong candidate for next generation of wireless technology. In this paper, the performances of wavelet based Multiuser Multiple Input and Multiple Output Orthogonal Frequency Division Multiplexing (MU-MIMO OFDM) systems are analyzed in terms of BER. It has been shown that the wavelet based systems outperform the classical FFT based systems. This analysis also unfolds an interesting result, where wavelet based OFDM system will have a constant error performance using Regularized Channel Inversion (RCI) beamforming for any number of users, and outperforms in all possible scenario in a multiuser environment. An extensive computer simulations show that a PAPR reduction of up to 6.8dB can be obtained with M=64.

Keywords: Wavelet Based OFDM, Optimal Beam-forming, Multiuser MIMO OFDM, Signal to Leakage Ratio.

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Authors: Bassam Atieh Rajabi, Sai Peck Lee

Abstract:

Business Process Modeling (BPM) is the first and most important step in business process management lifecycle. Graph based formalism and rule based formalism are the two most predominant formalisms on which process modeling languages are developed. BPM technology continues to face challenges in coping with dynamic business environments where requirements and goals are constantly changing at the execution time. Graph based formalisms incur problems to react to dynamic changes in Business Process (BP) at the runtime instances. In this research, an adaptive and flexible framework based on the integration between Object Oriented diagramming technique and Petri Net modeling language is proposed in order to support change management techniques for BPM and increase the representation capability for Object Oriented modeling for the dynamic changes in the runtime instances. The proposed framework is applied in a higher education environment to achieve flexible, updatable and dynamic BP.

Keywords: Business Process Modeling, Change Management, Graph Based Modeling, Rule Based Modeling, Object Oriented PetriNet.

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Authors: Weixin Qian, Haitao Zhang, Hongfang Ma, Yongdi Liu, Weiyong Ying, Dingye Fang

Abstract:

The adsorption properties of CO and H2 on iron-based catalyst with addition of Zr and Ni were investigated using temperature programmed desorption process. It was found that on the carburized iron-based catalysts, molecular state and dissociative state CO existed together. The addition of Zr was preferential for the molecular state adsorption of CO on iron-based catalyst and the presence of Ni was beneficial to the dissociative adsorption of CO. On H2 reduced catalysts, hydrogen mainly adsorbs on the surface iron sites and surface oxide sites. On CO reduced catalysts, hydrogen probably existed as the most stable CH and OH species. The addition of Zr was not benefit to the dissociative adsorption of hydrogen on iron-based catalyst and the presence of Ni was preferential for the dissociative adsorption of hydrogen.

Keywords: adsorption, Fischer-Tropsch synthesis, iron-based catalysts

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Authors: Pragati Garg, Naveen Aggarwal, Sanjeev Sofat

Abstract:

With the development of ubiquitous computing, current user interaction approaches with keyboard, mouse and pen are not sufficient. Due to the limitation of these devices the useable command set is also limited. Direct use of hands as an input device is an attractive method for providing natural Human Computer Interaction which has evolved from text-based interfaces through 2D graphical-based interfaces, multimedia-supported interfaces, to fully fledged multi-participant Virtual Environment (VE) systems. Imagine the human-computer interaction of the future: A 3Dapplication where you can move and rotate objects simply by moving and rotating your hand - all without touching any input device. In this paper a review of vision based hand gesture recognition is presented. The existing approaches are categorized into 3D model based approaches and appearance based approaches, highlighting their advantages and shortcomings and identifying the open issues.

Keywords: Computer Vision, Hand Gesture, Hand Posture, Human Computer Interface.

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Authors: Leon Pan

Abstract:

The first programming course within post-secondary education has long been recognized as a challenging endeavor for both educators and students alike. Historically, these courses have exhibited high failure rates and a notable number of dropouts. Instructors often lament students' lack of effort on their coursework, and students often express frustration that the teaching methods employed are not effective. Drawing inspiration from the successful principles of Extreme Programming, this study introduces an approach—the Extremes-based teaching model—aimed at enhancing the teaching of introductory programming courses. To empirically determine the effectiveness of the model, a comparison was made between a section taught using the extreme-based model and another utilizing traditional teaching methods. Notably, the extreme-based teaching class required students to work collaboratively on projects, while also demanding continuous assessment and performance enhancement within groups. This paper details the application of the extreme-based model within the post-secondary online classroom context and presents the compelling results that emphasize its effectiveness in advancing the teaching and learning experiences. The extreme-based model led to a significant increase of 13.46 points in the weighted total average and a commendable 10% reduction in the failure rate.

Keywords: Extreme-based teaching model, innovative pedagogical methods, project-based learning, team-based learning.

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

Abstract:

Activity-Based Costing (ABC) which has become an important aspect of manufacturing/service organizations can be defined as a methodology that measures the cost and performance of activities, resources and cost objects. It can be considered as an alternative paradigm to traditional cost-based accounting systems. The objective of this paper is to illustrate an application of ABC method and to compare the results of ABC with traditional costing methods. The results of the application highlight the weak points of traditional costing methods and an S-Curve obtained is used to identify the undercosted and overcosted products of the firm.

Keywords: Activity-based costing, cost drivers, overheads, traditional costing.

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Authors: Noriyoshi Hosoya, Kayoko Yamamoto

Abstract:

This study, focusing on the importance of encouraging outdoor activities for children, aims to propose and implement a Web-GIS based outdoor education program for junior high schools, which will then be evaluated by users. Specifically, for the purpose of improved outdoor activities in the junior high school education, the outdoor education program, with chiefly using the Web-GIS that provides a good information provision and sharing tool, is proposed and implemented before being evaluated by users. The conclusion of this study can be summarized in the following two points. (1) A five -step outdoor education program based on Web-GIS was proposed for a “second school" at junior high schools that was then implemented before being evaluated by teachers as users. (2) Based on the results of evaluation by teachers, it was clear that the general operation of Web-GIS based outdoor education program with them only is difficult due to their lack of knowledge regarding Web-GIS and that support staff who can effectively utilize Web-GIS are essential.

Keywords: Outdoor Education, Web-Based GIS (Geographical Information Systems), Junior High Schools, School Education

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Authors: Abdallah Al Sabbagh

Abstract:

Next Generation Wireless Network (NGWN) is expected to be a heterogeneous network which integrates all different Radio Access Technologies (RATs) through a common platform. A major challenge is how to allocate users to the most suitable RAT for them. An optimized solution can lead to maximize the efficient use of radio resources, achieve better performance for service providers and provide Quality of Service (QoS) with low costs to users. Currently, Radio Resource Management (RRM) is implemented efficiently for the RAT that it was developed. However, it is not suitable for a heterogeneous network. Common RRM (CRRM) was proposed to manage radio resource utilization in the heterogeneous network. This paper presents a user level Markov model for a three co-located RAT networks. The load-balancing based and service based CRRM algorithms have been studied using the presented Markov model. A comparison for the performance of load-balancing based and service based CRRM algorithms is studied in terms of traffic distribution, new call blocking probability, vertical handover (VHO) call dropping probability and throughput.

Keywords: Heterogeneous Wireless Network, Markov chain model, load-balancing based and service based algorithm, CRRM algorithms, Beyond 3G network.

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Authors: Sang-Rak Kim, Jea-Yong Park, Won-Goo Lee, Jin-Shik Yu, Seog-Young Han

Abstract:

This paper presents a Reliability-Based Topology Optimization (RBTO) based on Evolutionary Structural Optimization (ESO). An actual design involves uncertain conditions such as material property, operational load and dimensional variation. Deterministic Topology Optimization (DTO) is obtained without considering of the uncertainties related to the uncertainty parameters. However, RBTO involves evaluation of probabilistic constraints, which can be done in two different ways, the reliability index approach (RIA) and the performance measure approach (PMA). Limit state function is approximated using Monte Carlo Simulation and Central Composite Design for reliability analysis. ESO, one of the topology optimization techniques, is adopted for topology optimization. Numerical examples are presented to compare the DTO with RBTO.

Keywords: Evolutionary Structural Optimization, PerformanceMeasure Approach, Reliability-Based Topology Optimization, Reliability Index Approach.

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Authors: T. Turan, Ç. Erdoğan

Abstract:

As far as is known, general nursing care practices do not include specific evidence-based practices related to oral care in children. This study aimed to evaluate the evidence based nursing practice for oral care in children. This article is planned as a review article by searching the literature in this field. According to all age groups and the oral care in various specific situations located evidence in the literature were examined. It has been determined that the methods and frequency used in oral care practices performed by nurses in clinics differ from one hospital to another. In addition, it is seen that different solutions are used in basic oral care, oral care practices to prevent ventilator-associated pneumonia and evidence-based practice in mucositis management in children. As a result, a standard should be established in oral care practices for children and education for children is recommended.

Keywords: Children, evidence based practice, nursing, oral care.

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Authors: Koyu Chinen, Haruka Mikamori

Abstract:

A new multi-step comprehensive experience-based learning program was developed and carried out so that the students understood about what was the principle of the circuit function and how the designed circuit was used in actual advanced applications.

Keywords: Electronic circuit education, Experience based learning, Comprehensive education,

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Authors: Ferenc Peter Pach, Janos Abonyi

Abstract:

This paper focuses on the data-driven generation of fuzzy IF...THEN rules. The resulted fuzzy rule base can be applied to build a classifier, a model used for prediction, or it can be applied to form a decision support system. Among the wide range of possible approaches, the decision tree and the association rule based algorithms are overviewed, and two new approaches are presented based on the a priori fuzzy clustering based partitioning of the continuous input variables. An application study is also presented, where the developed methods are tested on the well known Wisconsin Breast Cancer classification problem.

Keywords:

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Authors: Pornpimol Bungkomkhun, Surapong Auwatanamongkol

Abstract:

This paper presents a supervised clustering algorithm, namely Grid-Based Supervised Clustering (GBSC), which is able to identify clusters of any shapes and sizes without presuming any canonical form for data distribution. The GBSC needs no prespecified number of clusters, is insensitive to the order of the input data objects, and is capable of handling outliers. Built on the combination of grid-based clustering and density-based clustering, under the assistance of the downward closure property of density used in bottom-up subspace clustering, the GBSC can notably reduce its search space to avoid the memory confinement situation during its execution. On two-dimension synthetic datasets, the GBSC can identify clusters with different shapes and sizes correctly. The GBSC also outperforms other five supervised clustering algorithms when the experiments are performed on some UCI datasets.

Keywords: supervised clustering, grid-based clustering, subspace clustering

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Authors: A. Lawanna, J. Daengdej

Abstract:

Case-Based Reasoning (CBR) is one of machine learning algorithms for problem solving and learning that caught a lot of attention over the last few years. In general, CBR is composed of four main phases: retrieve the most similar case or cases, reuse the case to solve the problem, revise or adapt the proposed solution, and retain the learned cases before returning them to the case base for learning purpose. Unfortunately, in many cases, this retain process causes the uncontrolled case base growth. The problem affects competence and performance of CBR systems. This paper proposes competence-based maintenance method based on deletion policy strategy for CBR. There are three main steps in this method. Step 1, formulate problems. Step 2, determine coverage and reachability set based on coverage value. Step 3, reduce case base size. The results obtained show that this proposed method performs better than the existing methods currently discussed in literature.

Keywords: Case-Based Reasoning, Case Base Maintenance, Coverage, Reachability.

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Authors: Sergio Luna, Raquel Rodríguez-Carvajal

Abstract:

This research examines the effectiveness of a mindfulness-based intervention in optimizing psychological well-being, with a particular focus on self-esteem, due to the rapid growth and consolidation of social network use and the increased frequency and intensity of upward comparisons of the self. The study aims to assess the potential of a mindfulness-based intervention to improve self-esteem and, in particular, to contribute to its greater stability by reducing levels of contingent self-esteem. Results show that an 8-week mindfulness-based stress reduction program was effective in increasing participants' (n = 206) trait mindfulness, explicit self-esteem, and well-being, while decreasing contingent self-esteem. Furthermore, the study found that improvements in both explicit and contingent self-esteem were significantly correlated with increases in psychological well-being, but that contingent self-esteem had a stronger effect on well-being than explicit self-esteem. These findings highlight the importance of considering additional dimensions of self-esteem beyond levels and suggest that mindfulness-based interventions may be a valuable tool for promoting a healthier form of self-esteem that contributes to personal well-being.

Keywords: Mindfulness-based stress reduction, contingent self-esteem, explicit self-esteem, well-being.

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Authors: Iqbaldeep Kaur, Parvinder S. Sandhu, Hardeep Singh, Vandana Saini

Abstract:

This paper is a survey of current component-based software technologies and the description of promotion and inhibition factors in CBSE. The features that software components inherit are also discussed. Quality Assurance issues in componentbased software are also catered to. The feat research on the quality model of component based system starts with the study of what the components are, CBSE, its development life cycle and the pro & cons of CBSE. Various attributes are studied and compared keeping in view the study of various existing models for general systems and CBS. When illustrating the quality of a software component an apt set of quality attributes for the description of the system (or components) should be selected. Finally, the research issues that can be extended are tabularized.

Keywords: Component, COTS, Component based development, Component-based Software Engineering.

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Authors: I. M. Mungadi, M. S. Argungu, N. I. Mahmud

Abstract:

This research aimed at developing a web-based mobile system and figuring out a better understanding of how could “web-based mobile system supports farmers in Kebbi State”. Thus, by finding out the answers to the research questions, a conceptual framework of the entire system was implemented using Unified Modelling Language (UML). The work involved a review of existing research on web-based mobile technology for farmers in some countries and other geographical areas within Nigeria. This research explored how farmers in Northern Nigeria, especially in Kebbi state, make use of the web-based mobile system for agribusiness. Also, the benefits of using web-based mobile systems and the challenges farmers face using such systems were examined. Considering the dynamic nature of theory of information and communication technology; this research employed survey and focus group discussion (FGD) methods. Stratified, random, purposive, and convenience sampling techniques were adopted to select the sample. A questionnaire and FGD guide were used to collect data. The survey finds that most of the Kebbi state farms use their alternative medium to get relevant information for their agribusiness. Also, the research reveals that using a web-based mobile system can benefit farmers significantly. Finally, the study has successfully developed and implemented the proposed system using mobile technology in addition to the framework design.

Keywords: Agribusiness, farmers, Kebbi State, mobile technology, Northern Nigeria, web-based.

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Authors: S. Nazar, M. A. Ismaeil

Abstract:

This paper presents a comparative study of static analysis procedure for seismic performance based on UBC-1997 and SBC-301-2007(Saudi Arabia). These building codes define different ductility classes and corresponding response reduction factors based on material, configuration and detailing of reinforcements. Codes differ significantly in specifying the procedures to estimate base shear, drift and effective stiffness of structural members. One of the major improvements made in new SBC (based on IBC-2003) is ground motion parameters used for seismic design. In old SBC (based on UBC) maps have been based on seismic zones. However new SBC provide contour maps giving spectral response quantities. In this approach, a case study of RC frame building located in two different cities and with different ductility classes has been performed. Moreover, equivalent static method based on SBC-301 and UBC-1997 is used to explore the variation in results based on two codes, particularly design base shear, lateral loads and story drifts.

Keywords: Ductility Classes, Equivalent Static method, RC Frames, SBC-301-2007, Story drifts, UBC-1997.

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Authors: K. Jabeur, L. D. Buda-Prejbeanu, G. Prenat, G. Di Pendina

Abstract:

MRAM technology provides a combination of fast access time, non-volatility, data retention and endurance. While a growing interest is given to two-terminal Magnetic Tunnel Junctions (MTJ) based on Spin-Transfer Torque (STT) switching as the potential candidate for a universal memory, its reliability is dramatically decreased because of the common writing/reading path. Three-terminal MTJ based on Spin-Orbit Torque (SOT) approach revitalizes the hope of an ideal MRAM. It can overcome the reliability barrier encountered in current two-terminal MTJs by separating the reading and the writing path. In this paper, we study two possible writing schemes for the SOT-MTJ device based on recently fabricated samples. While the first is based on precessional switching, the second requires the presence of permanent magnetic field. Based on an accurate Verilog-A model, we simulate the two writing techniques and we highlight advantages and drawbacks of each one. Using the second technique, pioneering logic circuits based on the three-terminal architecture of the SOT-MTJ described in this work are under development with preliminary attractive results.

Keywords: Spin orbit Torque, Magnetic Tunnel Junction, MRAM, Spintronic, Circuit simulation.

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Authors: Salima Hacini, Zahia Guessoum, Zizette Boufaïda

Abstract:

Human activities are increasingly based on the use of remote resources and services, and on the interaction between remotely located parties that may know little about each other. Mobile agents must be prepared to execute on different hosts with various environmental security conditions. The aim of this paper is to propose a trust based mechanism to improve the security of mobile agents and allow their execution in various environments. Thus, an adaptive trust mechanism is proposed. It is based on the dynamic interaction between the agent and the environment. Information collected during the interaction enables generation of an environment key. This key informs on the host-s trust degree and permits the mobile agent to adapt its execution. Trust estimation is based on concrete parameters values. Thus, in case of distrust, the source of problem can be located and a mobile agent appropriate behavior can be selected.

Keywords: Internet security, malicious host, mobile agent security, trust management

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Authors: Mohamed Ben Aouicha, Mohamed Tmar, Mohand Boughanem, Mohamed Abid

Abstract:

This paper presents an information retrieval model on XML documents based on tree matching. Queries and documents are represented by extended trees. An extended tree is built starting from the original tree, with additional weighted virtual links between each node and its indirect descendants allowing to directly reach each descendant. Therefore only one level separates between each node and its indirect descendants. This allows to compare the user query and the document with flexibility and with respect to the structural constraints of the query. The content of each node is very important to decide weither a document element is relevant or not, thus the content should be taken into account in the retrieval process. We separate between the structure-based and the content-based retrieval processes. The content-based score of each node is commonly based on the well-known Tf × Idf criteria. In this paper, we compare between this criteria and another one we call Tf × Ief. The comparison is based on some experiments into a dataset provided by INEX1 to show the effectiveness of our approach on one hand and those of both weighting functions on the other.

Keywords: XML retrieval, INEX, Tf × Idf, Tf × Ief

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Authors: Rajesh Mehra, Bharti Thakur

Abstract:

In this paper, an Infinite Impulse Response (IIR) filter has been designed and simulated on an Field Programmable Gate Arrays (FPGA). The implementation is based on Multiply Add and Accumulate (MAC) algorithm which uses multiply operations for design implementation. Parallel Pipelined structure is used to implement the proposed IIR Filter taking optimal advantage of the look up table of target device. The designed filter has been synthesized on Digital Signal Processor (DSP) slice based FPGA to perform multiplier function of MAC unit. The DSP slices are useful to enhance the speed performance. The proposed design is simulated with Matlab, synthesized with Xilinx Synthesis Tool, and implemented on FPGA devices. The Virtex 5 FPGA based design can operate at an estimated frequency of 81.5 MHz as compared to 40.5 MHz in case of Spartan 3 ADSP based design. The Virtex 5 based implementation also consumes less slices and slice flip flops of target FPGA in comparison to Spartan 3 ADSP based implementation to provide cost effective solution for signal processing applications.

Keywords: Butterworth, DSP, IIR, MAC, FPGA.

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Authors: D. R. Awang Rambli, S. Sulaiman, M.Y. Nayan, A.R. Asoruddin

Abstract:

Existing image-based virtual reality applications allow users to view image-based 3D virtual environment in a more interactive manner. User could “walkthrough"; looks left, right, up and down and even zoom into objects in these virtual worlds of images. However what the user sees during a “zoom in" is just a close-up view of the same image which was taken from a distant. Thus, this does not give the user an accurate view of the object from the actual distance. In this paper, a simple technique for zooming in an object in a virtual scene is presented. The technique is based on the 'hotspot' concept in existing application. Instead of navigation between two different locations, the hotspots are used to focus into an object in the scene. For each object, several hotspots are created. A different picture is taken for each hotspot. Each consecutive hotspot created will take the user closer to the object. This will provide the user with a correct of view of the object based on his proximity to the object. Implementation issues and the relevance of this technique in potential application areas are highlighted.

Keywords: Hotspots, image-based VR, camera zooms, virtualreality.

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Authors: Amer Momani, Tarek Al-Hawari, Abdallah Alakayleh

Abstract:

This study explains how to construct an actionable activity-based costing and management system to accurately track and account the total costs of architectural aluminum projects. Two Activity-Based Costing (ABC) models were proposed to accomplish this purpose. First, the learning and development model was introduced to examine how to apply an ABC model in an architectural aluminum firm for the first time and to be familiar with ABC concepts. Second, an actual ABC model was built on the basis of the results of the previous model to accurately trace the actual costs incurred on each project in a year, and to be able to provide a quote with the best trade-off between competitiveness and profitability. The validity of the proposed model was verified on a local architectural aluminum company.

Keywords: Activity-based costing, activity-based management, construction, architectural aluminum.

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