Search results for: strain based approach.

Authors: Ali Taee Zade, Siamak Rasulzadeh, Reza Torkashvan

Abstract:

Although Model Driven Architecture has taken successful steps toward model-based software development, this approach still faces complex situations and ambiguous questions while applying to real world software systems. One of these questions - which has taken the most interest and focus - is how model transforms between different abstraction levels, MDA proposes. In this paper, we propose an approach based on Story Driven Modeling and Aspect Oriented Programming to ease these transformations. Service Oriented Architecture is taken as the target model to test the proposed mechanism in a functional system. Service Oriented Architecture and Model Driven Architecture [1] are both considered as the frontiers of their own domain in the software world. Following components - which was the greatest step after object oriented - SOA is introduced, focusing on more integrated and automated software solutions. On the other hand - and from the designers' point of view - MDA is just initiating another evolution. MDA is considered as the next big step after UML in designing domain.

Keywords: SOA, MDA, SDM, Model Transformation, Middleware Transparency, Aspects and Jini.

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Authors: Lamia Hammadi, Abdellah Ait Ouhman, Aomar Ibourk

Abstract:

It is widely assumed that the case of Customs Supply Chain is classified as a complex system, due to not only the variety and large number of actors, but also their complex structural links, and the interactions between these actors, that’s why this system is subject to various types of Risks. The economic, political and social impacts of those risks are highly detrimental to countries, businesses and the public, for this reason, Risk management in the customs supply chain is becoming a crucial issue to ensure the sustainability, security and safety. The main characteristic of customs risk management approach is determining which goods and means of transport should be examined? To what extend? And where future compliance resources should be directed? The purposes of this article are, firstly to deal with the concept of customs supply chain, secondly present our risk management approach based on Cross Activity Based Costing (ABC) Method as an interactive tool to support decision making in customs risk management. Finally, analysis of case study of Moroccan customs to putting theory into practice and will thus draw together the various elements of a structured and efficient risk management approach.

Keywords: Cross ABC Method, Customs Supply Chain, Risk, Risk Management.

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Authors: M. Hassan, I. Osman, M. Yahia

Abstract:

This Paper proposes a new facial feature extraction approach, Wash-Hadamard Transform (WHT). This approach is based on correlation between local pixels of the face image. Its primary advantage is the simplicity of its computation. The paper compares the proposed approach, WHT, which was traditionally used in data compression with two other known approaches: the Principal Component Analysis (PCA) and the Discrete Cosine Transform (DCT) using the face database of Olivetti Research Laboratory (ORL). In spite of its simple computation, the proposed algorithm (WHT) gave very close results to those obtained by the PCA and DCT. This paper initiates the research into WHT and the family of frequency transforms and examines their suitability for feature extraction in face recognition applications.

Keywords: Face Recognition, Facial Feature Extraction, Principal Component Analysis, and Discrete Cosine Transform, Wash-Hadamard Transform.

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Authors: A. El Amri, M. El Yakhloufi Haddou, A. Khamlichi

Abstract:

The numerical simulation based on the Finite Element Method (FEM) is widely used in academic institutes and in the industry. It is a useful tool to predict many phenomena present in the classical manufacturing forming processes such as fracture. But, the results of such numerical model depend strongly on the parameters of the constitutive behavior model. The influences of thermal and mechanical loads cause damage. The temperature and strain rate dependent materials’ properties and their modelling are discussed. A Johnson-Cook Model of damage has been selected for the numerical simulations. Virtual software called the ABAQUS 6.11 is used for finite element analysis. This model was introduced in order to give information concerning crack initiation during thermal and mechanical loads.

Keywords: Thermomechanical fatigue, failure, numerical simulation, fracture, damages.

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Authors: Jenn-Yih Chen, Bean-Yin Lee, Yuan-Chuan Hsu, Jui-Cheng Lin, Kuang-Chyi Lee

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In this paper, a sliding mode control method based on the passivity approach is proposed to control the position of surface-mounted permanent magnet synchronous motors (PMSMs). Firstly, the dynamics of a PMSM was proved to be strictly passive. The position controller with an adaptive law was used to estimate the load torque to eliminate the chattering effects associated with the conventional sliding mode controller. The stability analysis of the overall position control system was carried out by adopting the passivity theorem instead of Lyapunov-type arguments. Finally, experimental results were provided to show that the good position tracking can be obtained, and exhibit robustness in the variations of the motor parameters and load torque disturbances.

Keywords: Adaptive law, passivity theorem, permanent magnet synchronous motor, sliding mode control.

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Authors: Erika Martinez Ramirez, Rene V. Mayorga

Abstract:

The internet is constantly expanding. Identifying web links of interest from web browsers requires users to visit each of the links listed, individually until a satisfactory link is found, therefore those users need to evaluate a considerable amount of links before finding their link of interest; this can be tedious and even unproductive. By incorporating web assistance, web users could be benefited from reduced time searching on relevant websites. In this paper, a rough set approach is presented, which facilitates classification of unlimited available e-vocabulary, to assist web users in reducing search times looking for relevant web sites. This approach includes two methods for identifying relevance data on web links based on the priority and percentage of relevance. As a result of these methods, a list of web sites is generated in priority sequence with an emphasis of the search criteria.

Keywords: Web search, Web Mining, Rough Sets, Web Intelligence, Intelligent Portals, Relevance.

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Authors: N. Mahendran, R. Priya

Abstract:

The mobile cloud computing (MCC) with wireless sensor networks (WSNs) technology gets more attraction by research scholars because its combines the sensors data gathering ability with the cloud data processing capacity. This approach overcomes the limitation of data storage capacity and computational ability of sensor nodes. Finally, the stored data are sent to the mobile users when the user sends the request. The most of the integrated sensor-cloud schemes fail to observe the following criteria: 1) The mobile users request the specific data to the cloud based on their present location. 2) Power consumption since most of them are equipped with non-rechargeable batteries. Mostly, the sensors are deployed in hazardous and remote areas. This paper focuses on above observations and introduces an approach known as collaborative location-based sleep scheduling (CLSS) scheme. Both awake and asleep status of each sensor node is dynamically devised by schedulers and the scheduling is done purely based on the of mobile users’ current location; in this manner, large amount of energy consumption is minimized at WSN. CLSS work depends on two different methods; CLSS1 scheme provides lower energy consumption and CLSS2 provides the scalability and robustness of the integrated WSN.

Keywords: Sleep scheduling, mobile cloud computing, wireless sensor network, integration, location, network lifetime.

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Authors: Pavla Ruzickova, Petr Teply

Abstract:

There are many debates now regarding undervalued and overvalued currencies currently traded on the world financial market. This paper contributes to these debates from a theoretical point of view. We present the three most commonly used methods of estimating the equilibrium real effective exchange rate (REER): macroeconomic balance approach, external sustainability approach and equilibrium real effective exchange rate approach in the reduced form. Moreover, we discuss key concepts of the calculation of the real exchange rate (RER) based on applied explanatory variables: nominal exchange rates, terms of trade and tradable and non-tradable goods. Last but not least, we discuss the three main driving forces behind real exchange rates movements which include terms of trade, relative productivity growth and the interest rate differential.

Keywords: real exchange rate, real effective exchange rate, foreign exchange, terms of trade

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Authors: Innocent Kafodya, Guijun Xian

Abstract:

This paper presents effects of distilled water, seawater and sustained bending strains of 30% and 50% ultimate strain at room temperature, on the durability of unidirectional pultruded carbon fiber reinforced polymer (CFRP) plates. In this study, dynamic mechanical analyzer (DMA) was used to investigate the synergic effects of the immersions and bending strains on the viscoelastic properties of (CFRP) such as storage modulus, tan delta and glass transition temperature. The study reveals that the storage modulus and glass transition temperature increase while tan delta peak decreases in the initial stage of both immersions due to the progression of curing. The storage modulus and Tg subsequently decrease and tan delta increases due to the matrix plasticization. The blister induced damages in the unstrained seawater samples enhance water uptake and cause more serious degradation of Tg and storage modulus than in water immersion. Increasing sustained bending decreases Tg and storage modulus in a long run for both immersions due to resin matrix cracking and debonding. The combined effects of immersions and strains are not clearly reflected due to the statistical effects of DMA sample sizes and competing processes of molecular reorientation and postcuring.

Keywords: Pultruded CFRP plate, bending strain, glass transition temperature, storage modulus, tan delta.

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Authors: Ayyaz Mahmood

Abstract:

A new approach for the improvement of coding gain in channel coding using Advanced Encryption Standard (AES) and Maximum A Posteriori (MAP) algorithm is proposed. This new approach uses the avalanche effect of block cipher algorithm AES and soft output values of MAP decoding algorithm. The performance of proposed approach is evaluated in the presence of Additive White Gaussian Noise (AWGN). For the verification of proposed approach, computer simulation results are included.

Keywords: Advanced Encryption Standard (AES), Avalanche Effect, Maximum A Posteriori (MAP), Soft Input Decryption (SID).

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Authors: Seyed Habib A. Rahmati, Mohsen Sadegh Amalnick

Abstract:

Different terms of the Statistical Process Control (SPC) has sketch in the fuzzy environment. However, Measurement System Analysis (MSA), as a main branch of the SPC, is rarely investigated in fuzzy area. This procedure assesses the suitability of the data to be used in later stages or decisions of the SPC. Therefore, this research focuses on some important measures of MSA and through a new method introduces the measures in fuzzy environment. In this method, which works based on Buckley approach, imprecision and vagueness nature of the real world measurement are considered simultaneously. To do so, fuzzy version of the gauge capability (Cg and Cgk) are introduced. The method is also explained through example clearly.

Keywords: SPC, MSA, gauge capability, Cg, Cgk.

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Authors: Teodora Bakardjieva, Galya Gercheva

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

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

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Authors: Yi Yang, Jiasong Sun

Abstract:

Almost every aspect of our daily lives is now intertwined with some degree of Human-Computer Interaction (HCI). HCI courses draw on knowledge from disciplines as diverse as computer science, psychology, design principles, anthropology and more. The HCI courses in the Department of Electronics at Tsinghua University, known as the Media and Cognition course, is constantly updated to reflect the most advanced technological advances, such as virtual reality, augmented reality and artificial intelligence-based interaction. For more than a decade, this course has used an interest-based approach to teaching, in which students proactively propose some research-based questions and collaborate with teachers, using course knowledge to explore potential solutions. Semantic communication plays a key role in facilitating understanding and interaction between users and computer systems, ultimately enhancing system usability and user experience. The advancements in AI-generated technology, which has gained significant attention from both academia and industry in recent years, are exemplified by language models like GPT-3 that generate human-like dialogues from given prompts. The latest version of the HCI course practices a semantic communication platform based on AI-generated techniques. We explored a student-centered model and proposed an interest-based teaching method. Students are no longer just recipients of knowledge, but become active participants in the learning process driven by personal interests, thereby encouraging students to take responsibility for their own education. One of the latest results of this teaching approach in the course "Media and Cognition" is a student proposal to develop a semantic communication platform rooted in artificial intelligence generative technologies. The platform solves a key challenge in communications technology: the ability to preserve visual signals. The interest-based approach emphasizes personal curiosity and active participation, and the proposal of an artificial intelligence-generated semantic communication platform is an example and successful result of how students can exert greater creativity when they have the power to control their own learning.

Keywords: Human-computer interaction, media and cognition course, semantic communication, retain ability, prompts.

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Authors: F. Khaber, K. Zehar, A. Hamzaoui

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In this paper, we introduce a robust state feedback controller design using Linear Matrix Inequalities (LMIs) and guaranteed cost approach for Takagi-Sugeno fuzzy systems. The purpose on this work is to establish a systematic method to design controllers for a class of uncertain linear and non linear systems. Our approach utilizes a certain type of fuzzy systems that are based on Takagi-Sugeno (T-S) fuzzy models to approximate nonlinear systems. We use a robust control methodology to design controllers. This method not only guarantees stability, but also minimizes an upper bound on a linear quadratic performance measure. A simulation example is presented to show the effectiveness of this method.

Keywords: Takagi-Sugeno fuzzy model, state feedback, linear matrix inequalities, robust stability.

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Authors: Daniela I. Borissova, Ivan C. Mustakerov

Abstract:

The paper describes an approach for defining of k-best night vision devices based on multi-criteria mixed-integer optimization modeling. The parameters of night vision devices are considered as criteria that have to be optimized. Using different user preferences for the relative importance between parameters different choice of k-best devices can be defined. An ideal device with all of its parameters at their optimum is used to determine how far the particular device from the ideal one is. A procedure for evaluation of deviation between ideal solution and k-best solutions is presented. The applicability of the proposed approach is numerically illustrated using real night vision devices data. The proposed approach contributes to quality of decisions about choice of night vision devices by making the decision making process more certain, rational and efficient. 

Keywords: K-best devices, mixed-integer model, multi-criteria problem, night vision devices.

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Authors: Ehsan Ghanaei, Feridun Esmaeilzadeh, Jamshid Fathi Kaljahi

Abstract:

In the previous multi-solid models,¤ò approach is used for the calculation of fugacity in the liquid phase. For the first time, in the proposed multi-solid thermodynamic model,γ approach has been used for calculation of fugacity in the liquid mixture. Therefore, some activity coefficient models have been studied that the results show that the predictive Wilson model is more appropriate than others. The results demonstrate γ approach using the predictive Wilson model is in more agreement with experimental data than the previous multi-solid models. Also, by this method, generates a new approach for presenting stability analysis in phase equilibrium calculations. Meanwhile, the run time in γ approach is less than the previous methods used ¤ò approach. The results of the new model present 0.75 AAD % (Average Absolute Deviation) from the experimental data which is less than the results error of the previous multi-solid models obviously.

Keywords: Multi-solid thermodynamic model, PredictiveWilson model, Wax formation.

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Authors: Mohammad Yasrebi, Mehran Mohsenzadeh

Abstract:

The third phase of web means semantic web requires many web pages which are annotated with metadata. Thus, a crucial question is where to acquire these metadata. In this paper we propose our approach, a semi-automatic method to annotate the texts of documents and web pages and employs with a quite comprehensive knowledge base to categorize instances with regard to ontology. The approach is evaluated against the manual annotations and one of the most popular annotation tools which works the same as our tool. The approach is implemented in .net framework and uses the WordNet for knowledge base, an annotation tool for the Semantic Web.

Keywords: Semantic Annotation, Metadata, Information Extraction, Semantic Web, knowledge base.

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Authors: Carlo Bellettini, Alessandro Marchetto, Andrea Trentini

Abstract:

Web applications have become very complex and crucial, especially when combined with areas such as CRM (Customer Relationship Management) and BPR (Business Process Reengineering), the scientific community has focused attention to Web applications design, development, analysis, and testing, by studying and proposing methodologies and tools. This paper proposes an approach to automatic multi-dimensional concern mining for Web Applications, based on concepts analysis, impact analysis, and token-based concern identification. This approach lets the user to analyse and traverse Web software relevant to a particular concern (concept, goal, purpose, etc.) via multi-dimensional separation of concerns, to document, understand and test Web applications. This technique was developed in the context of WAAT (Web Applications Analysis and Testing) project. A semi-automatic tool to support this technique is currently under development.

Keywords: Concepts Analysis, Concerns Mining, Multi-Dimensional Separation of Concerns, Impact Analysis.

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Authors: G. Mesfin, M. Shuhaimi

Abstract:

This paper proposes a new optimization techniques for the optimization a gas processing plant uncertain feed and product flows. The problem is first formulated using a continuous linear deterministic approach. Subsequently, the single and joint chance constraint models for steady state process with timedependent uncertainties have been developed. The solution approach is based on converting the probabilistic problems into their equivalent deterministic form and solved at different confidence levels Case study for a real plant operation has been used to effectively implement the proposed model. The optimization results indicate that prior decision has to be made for in-operating plant under uncertain feed and product flows by satisfying all the constraints at 95% confidence level for single chance constrained and 85% confidence level for joint chance constrained optimizations cases.

Keywords: Butane, Feed composition, LPG, Productspecification, Propane.

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Authors: Nieto Bernal W., Luna Amaya C.

Abstract:

This paper aims to present a framework for the organizational knowledge management, which seeks to deploy a standardized structure for the integrated management of knowledge is a common language based on domains, processes and global indicators inspired by the COBIT framework 5 (ISACA, 2012), which supports the integration of three technologies, enterprise information architecture (EIA), the business process modeling (BPM) and service-oriented architecture (SOA). The Gomak Framework is a management platform that seeks to integrate the information technology infrastructure, the structure of applications, information infrastructure, and business logic and business model to support a sound strategy of organizational knowledge management, low process-based approach and concurrent engineering. Concurrent engineering (CE) is a systematic approach to integrated product development that respond to customer expectations, involving all perspectives in parallel, from the beginning of the product life cycle. (European Space Agency, 2000).

Keywords: Business Process Modeling, Enterprise Information Architecture, Government and Knowledge Management, Service Oriented Architecture, Process Management.

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Authors: T Panigrahi, G Panda, Mulgrew

Abstract:

This paper introduces a new approach for the performance analysis of adaptive filter with error saturation nonlinearity in the presence of impulsive noise. The performance analysis of adaptive filters includes both transient analysis which shows that how fast a filter learns and the steady-state analysis gives how well a filter learns. The recursive expressions for mean-square deviation(MSD) and excess mean-square error(EMSE) are derived based on weighted energy conservation arguments which provide the transient behavior of the adaptive algorithm. The steady-state analysis for co-related input regressor data is analyzed, so this approach leads to a new performance results without restricting the input regression data to be white.

Keywords: Error saturation nonlinearity, transient analysis, impulsive noise.

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Authors: Amin Safari, Hossein Shayeghi

Abstract:

This paper presents a novel approach for tuning unified power flow controller (UPFC) based damping controller in order to enhance the damping of power system low frequency oscillations. The design problem of damping controller is formulated as an optimization problem according to the eigenvalue-based objective function which is solved using iteration particle swarm optimization (IPSO). The effectiveness of the proposed controller is demonstrated through eigenvalue analysis and nonlinear time-domain simulation studies under a wide range of loading conditions. The simulation study shows that the designed controller by IPSO performs better than CPSO in finding the solution. Moreover, the system performance analysis under different operating conditions show that the δE based controller is superior to the mB based controller.

Keywords: UPFC, Optimization Problem, Iteration ParticleSwarm Optimization, Damping Controller, Low FrequencyOscillations.

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Authors: Tahseen Ahmed Jilani, Syed Muhammad Aqil Burney, C. Ardil

Abstract:

In the last 15 years, a number of methods have been proposed for forecasting based on fuzzy time series. Most of the fuzzy time series methods are presented for forecasting of enrollments at the University of Alabama. However, the forecasting accuracy rates of the existing methods are not good enough. In this paper, we compared our proposed new method of fuzzy time series forecasting with existing methods. Our method is based on frequency density based partitioning of the historical enrollment data. The proposed method belongs to the kth order and time-variant methods. The proposed method can get the best forecasting accuracy rate for forecasting enrollments than the existing methods.

Keywords: Fuzzy logical groups, fuzzified enrollments, fuzzysets, fuzzy time series.

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Authors: V. V. Zozulya

Abstract:

New theory for functionally graded (FG) shell based on expansion of the equations of elasticity for functionally graded materials (GFMs) into Legendre polynomials series has been developed. Stress and strain tensors, vectors of displacements, traction and body forces have been expanded into Legendre polynomials series in a thickness coordinate. In the same way functions that describe functionally graded relations has been also expanded. Thereby all equations of elasticity including Hook-s law have been transformed to corresponding equations for Fourier coefficients. Then system of differential equations in term of displacements and boundary conditions for Fourier coefficients has been obtained. Cases of the first and second approximations have been considered in more details. For obtained boundary-value problems solution finite element (FE) has been used of Numerical calculations have been done with Comsol Multiphysics and Matlab.

Keywords: Shell, FEM, FGM, legendre polynomial.

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Authors: Jens Friedrich, Matthias A. Gebele, Armin Lechler, Alexander Verl

Abstract:

Chatter vibrations and process instabilities are the most important factors limiting the productivity of the milling process. Chatter can leads to damage of the tool, the part or the machine tool. Therefore, the estimation and prediction of the process stability is very important. The process stability depends on the spindle speed, the depth of cut and the width of cut. In milling, the process conditions are defined in the NC-program. While the spindle speed is directly coded in the NC-program, the depth and width of cut are unknown. This paper presents a new simulation based approach for the prediction of the depth and width of cut of a milling process. The prediction is based on a material removal simulation with an analytically represented tool shape and a multi-dexel approach for the workpiece. The new calculation method allows the direct estimation of the depth and width of cut, which are the influencing parameters of the process stability, instead of the removed volume as existing approaches do. The knowledge can be used to predict the stability of new, unknown parts. Moreover with an additional vibration sensor, the stability lobe diagram of a milling process can be estimated and improved based on the estimated depth and width of cut.

Keywords: Dexel, process stability, material removal, milling.

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Authors: Mohamed A. Shanan, Ashraf H. El-Zanaty, Kamal G. Metwally

Abstract:

This paper presents the effect of concrete compressive strength and rectangularity ratio on strength and ductility of normal and high strength reinforced concrete columns confined with transverse steel under axial compressive loading. Nineteen normal strength concrete rectangular columns with different variables tested in this research were used to study the effect of concrete compressive strength and rectangularity ratio on strength and ductility of columns. The paper also presents a nonlinear finite element analysis for these specimens and another twenty high strength concrete square columns tested by other researchers using ANSYS 15 finite element software. The results indicate that the axial force – axial strain relationship obtained from the analytical model using ANSYS are in good agreement with the experimental data. The comparison shows that the ANSYS is capable of modeling and predicting the actual nonlinear behavior of confined normal and high-strength concrete columns under concentric loading. The maximum applied load and the maximum strain have also been confirmed to be satisfactory. Depending on this agreement between the experimental and analytical results, a parametric numerical study was conducted by ANSYS 15 to clarify and evaluate the effect of each variable on strength and ductility of the columns.

Keywords: ANSYS, concrete compressive strength effect, ductility, rectangularity ratio, strength.

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Authors: Kechida Ahmed, Drai Redouane, Khelil Mohamed

Abstract:

In this paper we present a new approach to detecting a flaw in T.O.F.D (Time Of Flight Diffraction) type ultrasonic image based on texture features. Texture is one of the most important features used in recognizing patterns in an image. The paper describes texture features based on 2D Gabor functions, i.e., Gaussian shaped band-pass filters, with dyadic treatment of the radial spatial frequency range and multiple orientations, which represent an appropriate choice for tasks requiring simultaneous measurement in both space and frequency domains. The most relevant features are used as input data on a Fuzzy c-mean clustering classifier. The classes that exist are only two: 'defects' or 'no defects'. The proposed approach is tested on the T.O.F.D image achieved at the laboratory and on the industrial field.

Keywords: 2D Gabor Functions, flaw detection, fuzzy c-mean clustering, non destructive testing, texture analysis, T.O.F.D Image (Time of Flight Diffraction).

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Authors: Marcin Michalak

Abstract:

Biclustering is the way of two-dimensional data analysis. For several years it became possible to express such issue in terms of Boolean reasoning, for processing continuous, discrete and binary data. The mathematical backgrounds of such approach — proved ability of induction of exact and inclusion–maximal biclusters fulfilling assumed criteria — are strong advantages of the method. Unfortunately, the core of the method has quite high computational complexity. In the paper the basics of Boolean reasoning approach for biclustering are presented. In such context the problems of computation parallelization are risen.

Keywords: Boolean reasoning, biclustering, parallelization, prime implicant.

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Authors: Hajer Taktak, Faouzi Moussa

Abstract:

With the ubiquitous computing’s emergence and the evolution of enterprises’ needs, one of the main challenges is to build context-aware applications based on Web services. These applications have become particularly relevant in the pervasive computing domain. In this paper, we introduce our approach that optimizes the use of Web services with context notions when dealing with contextual environments. We focus particularly on making Web services autonomous and natively context-aware. We implement and evaluate the proposed approach with a pedagogical example of a context-aware Web service treating temperature values. 

Keywords: Context-aware, CXF framework, ubiquitous computing, web service.

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Authors: Mei-Fang Wu, Shu-Li Wang, Feng-Tsung Cheng

Abstract:

Highly developed technology and highly competitive global market highlight the important role of competitive advantages and operation performances in sustainable company operation. Activity-Based Costing (ABC) provides accurate operation cost and operation performance information. Rich literatures provide relevant research with cases study on Activity-Based Costing application, but the research on cause relationship between key success factors and its specific outcome, such as profitability or share market are few. These relationships provide the ways to handle the key success factors to achieve the specific outcomes for ensuring to promote the competitive advantages and operation performances. The main purposes of this research are exploring the key success paths by Key Success Paths approach which will lead the ways to apply Activity-Base Costing. The Key Success Paths is the innovative method which is exploring the cause relationships and explaining what are the effects of key success factors to specific outcomes of Activity-Based Costing implementation. The cause relationships between key success factors and successful specific outcomes are Key Success Paths (KSPs). KSPs are the guidelines to lead the cost management strategies to achieve the goals of competitive advantages and operation performances. The research findings indicate that good management system design may affect the well outcomes of Activity-Based Costing application and achieve to outstanding competitive advantage, operating performance and profitability as well by KSPs exploration.

Keywords: Activity-Based Costing, Key success factors, Key success paths approach, Key success paths, Key failure paths.

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