Search results for: Cost analysis

Authors: M. Arja, G. Sauce, B. Souyri

Abstract:

Overall cost is a significant consideration in any decision-making process. Although many studies were carried out on overall cost in construction, little has treated the uncertainties of real life cycle development. On the basis of several case studies, a feedback process was performed on the historical data of studied buildings. This process enabled to identify some factors causing uncertainty during the operational period. As a result, the research proposes a new method for assessing the overall cost during a part of the building-s life cycle taking account of the building actual value, its end-of-life value and the influence of the identified life cycle uncertainty factors. The findings are a step towards a higher level of reliability in overall cost evaluation taking account of some usually unexpected uncertainty factors.

Keywords: Asset management, building life cycle uncertainty, building value, overall cost.

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Authors: M. R. Bhuiyan, S. M. M. Hossain, M. Z. Islam

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Autism Spectrum Disorder (ASD) is the fastest growing serious developmental disorder characterized by social deficits, communicative difficulties, and repetitive behaviors. ASD is an emerging public health issue globally which is associated with huge financial burden to the family, community and the nation. The aim of this study was to assess the financial burden of family for the children with Autism spectrum Disorder. This cross-sectional study was carried out from July 2015 to June 2016 among 154 children with ASD to assess the financial burden of family. Data were collected by face-to-face interview with semi-structured questionnaire following systematic random sampling technique. Majority (73.4%) children were male and mean (±SD) age was 6.66 ± 2.97 years. Most (88.8%) of the children were from urban areas with average monthly family income Tk. 41785.71±23936.45. Average monthly direct cost of the children was Tk.17656.49 ± 9984.35, while indirect cost was Tk. 13462.90 ± 9713.54 and total treatment cost was Tk. 23076.62 ± 15341.09. Special education cost (Tk. 4871.00), cost of therapy (Tk. 4124.07) and travel cost (Tk. 3988.31) were the major types of direct cost, while loss of income (Tk.14570.18) was the chief indirect cost incurred by the families. The study found that majority (59.8%) of the children attended special schools were incurred Tk.20001-78700 as total treatment cost, which were statistically significant (p<0.001). Again, families with higher monthly family income incurred higher treatment cost (r=0.526, p<0.05). Difference between mean direct and indirect cost was found significant (t=4.190, df=61, p<0.001). According to the analysis of variance, mean difference of father’s educational status among direct cost (F=10.337, p<0.001) and total treatment cost (F=7.841, p<0.001), which were statistically significant. The study revealed that maximum children with ASD were under five years, three-fourth were male. According to monthly family income, maximum family were in middle class. The study recommends cost effective interventions and financial safety-net measures to reduce the financial burden of families for the children with ASD.

Keywords: Autism spectrum disorder, financial burden, direct cost, indirect cost, Special education.

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Authors: K. M. Oba

Abstract:

The transportation modelling technique was adopted in the solution of the problem of transportation of Plaster of Paris (POP) cement from three supply locations (construction materials markets) to three demand locations (construction sites) in Port Harcourt. The study was carried out for 40 kg bags of POP cement fully loaded on 600 bags per truck from the three selected construction materials markets in Port Harcourt. The costs of transporting the POP cement were determined and subjected to the North-West Corner, Least Cost, and Vogel’s approximation methods to determine the initial feasible solution. Of the three results, the Least Cost Method turned out to have the lowest cost. Using the Stepping Stone Method, the optimum shipping cost was finally attained after two successive iterations. The optimum shipping cost was calculated to be $1,690 or ₦1,774,500 as of October 2023. As a result of this study, the application of transportation modelling can boost the effective management of the transportation of POP cement in construction projects.

Keywords: Cost of POP cement, management of transportation, optimization of shipping cost, Plaster of Paris, transportation model.

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Authors: A. K. Jain, M. C. Paliwal

Abstract:

Construction cost in India is increasing at around 50 per cent over the average inflation levels. It have registered increase of up to 15 per cent every year, primarily due to cost of basic building materials such as steel, cement, bricks, timber and other inputs as well as cost of labour. As a result, the cost of construction using conventional building materials and construction is becoming beyond the affordable limits particularly for low-income groups of population as well as a large cross section of the middle - income groups. Therefore, there is a need to adopt cost-effective construction methods either by up-gradation of traditional technologies using local resources or applying modern construction materials and techniques with efficient inputs leading to economic solutions. This has become the most relevant aspect in the context of the large volume of housing to be constructed in both rural and urban areas and the consideration of limitations in the availability of resources such as building materials and finance. This paper makes an overview of the housing status in India and adoption of appropriate and cost effective technologies in the country.

Keywords: Appropriate, Cost Effective, Ekra, Five year plan, Poverty

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Authors: J. K. Shrestha, A. Benta, R. B. Lopes, N. Lopes

Abstract:

This paper presents a multi-objective model for addressing two main objectives in designing rural roads networks: minimization of user operation costs and maximization of population covered. As limited budgets often exist, a reasonable trade-off must be obtained in order to account for both cost and social benefits in this type of networks. For a real-world rural road network, the model is solved, where all non-dominated solutions were obtained. Afterwards, an analysis is made on the (possibly) most interesting solutions (the ones providing better trade-offs). This analysis, coupled with the knowledge of the real world scenario (typically provided by decision makers) provides a suitable method for the evaluation of road networks in rural areas of developing countries.

Keywords: Multi-objective, user operation cost, population covered, rural road network.

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Authors: Babakina Alexandra, Yong Soo Kim

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In this study, we analyzed the factors that affect research funds using linear regression analysis to increase the effectiveness of investments in national research projects. We collected 7,916 items of data on research projects that were in the process of being finished or were completed between 2010 and 2011. Data pre-processing and visualization were performed to derive statistically significant results. We identified factors that affected funding using analysis of fit distributions and estimated increasing or decreasing tendencies based on these factors.

Keywords: R&D funding, Cost estimation, Linear regression, Preliminary feasibility study.

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Authors: F. H. Abanda, B. Kamsu-Foguem, J. H. M. Tah

Abstract:

Construction cost estimation is one of the most important aspects of construction project design. For generations, the process of cost estimating has been manual, time-consuming and error-prone. This has partly led to most cost estimates to be unclear and riddled with inaccuracies that at times lead to over- or underestimation of construction cost. The development of standard set of measurement rules that are understandable by all those involved in a construction project, have not totally solved the challenges. Emerging Building Information Modelling (BIM) technologies can exploit standard measurement methods to automate cost estimation process and improve accuracies. This requires standard measurement methods to be structured in ontological and machine readable format; so that BIM software packages can easily read them. Most standard measurement methods are still text-based in textbooks and require manual editing into tables or Spreadsheet during cost estimation. The aim of this study is to explore the development of an ontology based on New Rules of Measurement (NRM) commonly used in the UK for cost estimation. The methodology adopted is Methontology, one of the most widely used ontology engineering methodologies. The challenges in this exploratory study are also reported and recommendations for future studies proposed.

Keywords: BIM, Construction projects, Cost estimation, NRM, Ontology.

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Authors: Alireza Azimi Sani

Abstract:

This paper discusses the design characteristics management accounting systems should have to be useful for strategic planning and control and provides brief introductions to strategic variance analysis, profit-linked performance measurement models and balanced scorecard. It shows two multi-period, multiproduct models are specified, can be related to Porter's strategy framework and cost and revenue drivers, and can be used to support strategic planning, control and cost management.

Keywords: Accounting, balanced scorecard, profit-linked, strategic management, variance analysis.

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Authors: J. García-Pérez

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An approach to compute optimum seismic design parameters is presented. It is based on the optimization of the expected present value of the total cost, which includes the initial cost of structures as well as the cost due to earthquakes. Different types of seismicity models are considered, including one for characteristic earthquakes. Uncertainties are included in some variables to observe the influence on optimum values. Optimum seismic design coefficients are computed for three different structural types representing high, medium and low rise buildings, located near and far from the seismic sources. Ordinary and important structures are considered in the analysis. The results of optimum values show an important influence of seismicity models as well as of uncertainties on the variables.

Keywords: Importance factors, optimum parameters, seismic losses, seismic risk, total cost.

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Authors: C. Scott-Young, D. Samson

Abstract:

Team efficacy beliefs show promise in enhancing team performance. Using a model-based quantitative research design, we investigated the antecedents and performance consequences of generalized team efficacy (potency) in a sample of 56 capital projects executed by 15 Fortune 500 companies in the process industries. Empirical analysis of our field survey identified that generalized team efficacy beliefs were positively associated with an objective measure of project cost performance. Regression analysis revealed that team competence, empowering leadership, and performance feedback all predicted generalized team efficacy beliefs. Tests of mediation revealed that generalized team efficacy fully mediated between these three inputs and project cost performance.

Keywords: Team efficacy, Potency, Leadership, Feedback, Project cost.

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Authors: Ender Bulgun, Arzu Vuruskan

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Apparel product development is an important stage in the life cycle of a product. Shortening this stage will help to reduce the costs of a garment. The aim of this study is to examine the production parameters in knitwear apparel companies by defining the unit costs, and developing a software to calculate the unit costs of garments and make the cost estimates. In this study, with the help of a questionnaire, different companies- systems of unit cost estimating and cost calculating were tried to be analyzed. Within the scope of the questionnaire, the importance of cost estimating process for apparel companies and the expectations from a new cost estimating program were investigated. According to the results of the questionnaire, it was seen that the majority of companies which participated to the questionnaire use manual cost calculating methods or simple Microsoft Excel spreadsheets to make cost estimates. Furthermore, it was discovered that many companies meet with difficulties in archiving the cost data for future use and as a solution to that problem, it is thought that prior to making a cost estimate, sub units of garment costs which are fabric, accessory and the labor costs should be analyzed and added to the database of the programme beforehand. Another specification of the cost estimating unit prepared in this study is that the programme was designed to consist of two main units, one of which makes the product specification and the other makes the cost calculation. The programme is prepared as a web-based application in order that the supplier, the manufacturer and the customer can have the opportunity to communicate through the same platform.

Keywords: Apparel, cost estimating, design archive.

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Authors: Vahid Aryanpur , Ehsan Shafiei

Abstract:

This paper presents an environmental and technoeconomic evaluation of light duty vehicles in Iran. A comprehensive well-to-wheel (WTW) analysis is applied to compare different automotive fuel chains, conventional internal combustion engines and innovative vehicle powertrains. The study examines the competitiveness of 15 various pathways in terms of energy efficiencies, GHG emissions, and levelized cost of different energy carriers. The results indicate that electric vehicles including battery electric vehicles (BEV), fuel cell vehicles (FCV) and plug-in hybrid electric vehicles (PHEV) increase the WTW energy efficiency by 54%, 51% and 46%, respectively, compared to common internal combustion engines powered by gasoline. On the other hand, greenhouse gas (GHG) emissions per kilometer of FCV and BEV would be 48% lower than that of gasoline engines. It is concluded that BEV has the lowest total cost of energy consumption and external cost of emission, followed by internal combustion engines (ICE) fueled by CNG. Conventional internal combustion engines fueled by gasoline, on the other hand, would have the highest costs.

Keywords: Well-to-Wheel analysis, Energy Efficiency, GHG emissions, Levelized cost of energy, Alternative fuel vehicles.

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Authors: Felix Baumann, Aleksandar Milutinovic, Dieter Roller

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Up to this point business process management projects in general and business process modelling projects in particular could not rely on a practical and scientifically validated method to estimate cost and effort. Especially the model development phase is not covered by a cost estimation method or model. Further phases of business process modelling starting with implementation are covered by initial solutions which are discussed in the literature. This article proposes a method of filling this gap by deriving a cost estimation method from available methods in similar domains namely software development or software engineering. Software development is regarded as closely similar to process modelling as we show. After the proposition of this method different ideas for further analysis and validation of the method are proposed. We derive this method from COCOMO II and Function Point which are established methods of effort estimation in the domain of software development. For this we lay out similarities of the software development process and the process of process modelling which is a phase of the Business Process Management life-cycle.

Keywords: Cost Estimation, Effort Estimation, Process Modelling, Business Process Management, COCOMO.

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Authors: K. C. Iyer, T. Gupta, Y. M. Bindal

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Head office overhead (HOOH) is an indirect cost and is recovered through individual project billings by the contractor. Delay in a project impacts the absorption of HOOH cost allocated to that particular project and thus diminishes the expected profit of the contractor. This unabsorbed HOOH cost is later claimed by contractors as damages. The subjective nature of the available formulae to compute unabsorbed HOOH is the difficulty that contractors and owners face and thus dispute it. The paper attempts to bring together the rationale of various HOOH formulae by gathering contractor’s HOOH cost data on all of its project, using case study approach and comparing variations in values of HOOH using scenario analysis. The case study approach uses project data collected from four construction projects of a contractor in India to calculate unabsorbed HOOH costs from various available formulae. Scenario analysis provides further variations in HOOH values after considering two independent situations mainly scope changes and new projects during the delay period. Interestingly, one of the findings in this study reveals that, in spite of HOOH getting absorbed by additional works available during the period of delay, a few formulae depict an increase in the value of unabsorbed HOOH, neglecting any absorption by the increase in scope. This indicates that these formulae are inappropriate for use in case of a change to the scope of work. Results of this study can help both parties in deciding on an appropriate formula more objectively, considering the events on a project causing the delay and contractor's position in respect of obtaining new projects.

Keywords: Absorbed and unabsorbed overheads, head office overheads, scenario analysis, scope variation

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Authors: A. Bocevska, G. Todorov, T. Neshkov

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New developed approach for Functional Cost Analysis (FCA) based on virtual prototyping (VP) models in CAD/CAE environment, applicable and necessary in developing new products is presented. It is instrument for improving the value of the product while maintaining costs and/or reducing the costs of the product without reducing value. Five broad classes of VP methods are identified. Efficient use of prototypes in FCA is a vital activity that can make the difference between successful and unsuccessful entry of new products into the competitive word market. Successful realization of this approach is illustrated for a specific example using press joint power tool.

Keywords: CAD/CAE environment, Functional Cost Analysis (FCA), Virtual prototyping (VP) models.

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Authors: Dezie L. Warganegara, Dewi Tamara

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The objectives of this study is to investigate the existence of the sticky cost behavior of firms listed in the Indonesia Stock Exchange (IDX) and to find evidence on the effects of sticky operating expenses (SG&A expenses) on profitability of firms. For the first objective, this study finds that the sticky cost behavior does exist. For the second objective, this study finds that the stickier the operating expenses the lesser future profitability of the firms. This study concludes that sticky cost affects negatively to the performance and, therefore, firms should include flexibility in designing the cost structure of their firms.

Keywords: Operating Expenses, Profitability, SG&A, Sticky Costs, Indonesia Stock Exchange (IDX).

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Authors: Tomáš Brabenec

Abstract:

Cost contribution arrangements (CCAs) and Cost sharing agreements (CCAs) belong to the tools of modern finance management. Costs spend by associated enterprises on developing producing or obtaining assets, services or rights (in general - benefits) are used for tax optimizing too. The main purpose of joint research and development, producing or obtaining benefits is to lower these costs as much as possible or to maximize the benefits. In this article is mentioned the problematic of transfer pricing and arm's length principle with connection of CCAs, CSAs. Next, there is mentioned how to settle participation shares of the total cost and benefits contributions with respect to the OECD Transfer pricing for MNEs Guidelines and with respect to other significant regulations.

Keywords: Arm's length principle, Cost contribution arrangements, Cost sharing agreements, Reasonable anticipated benefits, Relevant costs, Transfer prices.

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Authors: Yibo Fan, Takeshi Ikenaga, Yukiyasu Tsunoo, Satoshi Goto

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This paper proposes a low-cost reconfigurable architecture for AES algorithm. The proposed architecture separates SubBytes and MixColumns into two parallel data path, and supports different bit-width operation for this two data path. As a result, different number of S-box can be supported in this architecture. The throughput and power consumption can be adjusted by changing the number of S-box running in this design. Using the TSMC 0.18μm CMOS standard cell library, a very low-cost implementation of 7K Gates is obtained under 182MHz frequency. The maximum throughput is 360Mbps while using 4 S-Box simultaneously, and the minimum throughput is 114Mbps while only using 1 S-Box

Keywords: AES, Reconfigurable architecture, low cost

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Authors: A. Khanal, A. Osareh, G. Lebby

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Wind energy offers a significant advantage such as no fuel costs and no emissions from generation. However, wind energy sources are variable and non-dispatchable. The utility grid is able to accommodate the variability of wind in smaller proportion along with the daily load. However, at high penetration levels, the variability can severely impact the utility reserve requirements and the cost associated with it. In this paper the impact of wind energy is evaluated in detail in formulating the total utility cost. The objective is to minimize the overall cost of generation while ensuring the proper management of the load. Overall cost includes the curtailment cost, reserve cost and the reliability cost, as well as any other penalty imposed by the regulatory authority. Different levels of wind penetrations are explored and the cost impacts are evaluated. As the penetration level increases significantly, the reliability becomes a critical question to be answered. Here we increase the penetration from the wind yet keep the reliability factor within the acceptable limit provided by NERC. This paper uses an economic dispatch (ED) model to incorporate wind generation into the power grid. Power system costs are analyzed at various wind penetration levels using Linear Programming. The goal of this study is show how the increases in wind generation will affect power system economics.

Keywords: Balancing Reserves, Optimization, Wind Energy.

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Authors: Alexander Hendricks, Sean Nevin, Clayton Wikoff, Melissa Dougherty, Jacob Orlita, Rafiqul Noorani

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Knee orthotics play an important role in aiding in the recovery of those with knee injuries, especially athletes. However, structural knee orthotics is often very expensive, ranging between $300 and $800. The primary reason for this project was to answer the question: can 3D printed orthotics represent a viable and cost-effective alternative to present structural knee orthotics? The primary objective for this research project was to design a knee orthotic for athletes with knee injuries for a low-cost under $100 and evaluate its effectiveness. The initial design for the orthotic was done in SolidWorks, a computer-aided design (CAD) software available at Loyola Marymount University. After this design was completed, finite element analysis (FEA) was utilized to understand how normal stresses placed upon the knee affected the orthotic. The knee orthotic was then adjusted and redesigned to meet a specified factor-of-safety of 3.25 based on the data gathered during FEA and literature sources. Once the FEA was completed and the orthotic was redesigned based from the data gathered, the next step was to move on to 3D-printing the first design of the knee brace. Subsequently, physical therapy movement trials were used to evaluate physical performance. Using the data from these movement trials, the CAD design of the brace was refined to accommodate the design requirements. The final goal of this research means to explore the possibility of replacing high-cost, outsourced knee orthotics with a readily available low-cost alternative.

Keywords: Knee Orthotics, 3D printing, finite element analysis.

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Authors: Kalyan Kumar Moulick

Abstract:

In this paper, the author studied the possibilities of using Rice Husk Ash (RHA) available in India; to produce concrete. Experiments conducted with RHA obtained from West Bengal, India; to replace cement partially to produce concrete of grade M10, M15, M20, M25 and M30. The concrete produced in the laboratory by replacing cement by 5%, 10%, 15%, 20%, 25% and 30% RHA. Compressive strength tests carried out to determine the strength of concrete. Cost analysis and comparison done to show the cost effectiveness of RHA Concrete. Traditional uses of Rice Husk in India pointed out and the advantages of using RHA in making concrete highlighted. Suggestion provided regarding prospective application of RHA concrete in India; which in turn will definitely reduce the cost of concrete and environmental friendly due to utilization of waste and replacement of Cement.

Keywords: Cement replacement, Concrete, Environmental friendly, Rice Husk Ash.

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Authors: Hamide Özyürek, Metin Yılmaz

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Standard processes, similar and limited production lines, the production of high direct costs will be more accurate than the use of parts of the traditional cost systems in the literature. However, direct costs, overhead expenses, in turn, decrease the burden of increasingly sophisticated production facilities, a situation that led the researchers to look for the cost of traditional systems of alternative techniques. Variety cost management approaches for example Total quality management (TQM), just-in-time (JIT), benchmarking, kaizen costing, targeting cost, life cycle costs (LLC), activity-based costing (ABC) value engineering have been introduced. Management and cost applications have changed over the past decade and will continue to change. Modern cost systems can provide relevant and accurate cost information. These methods provide the decisions about customer, product and process improvement. The aim of study is to describe and explain the adoption and application of costing systems in SME. This purpose reports on a survey conducted during 2014 small and medium sized enterprises (SME) in Ankara. The survey results were evaluated using SPSS18 package program.

Keywords: Cost Accounting, Costing, Modern Costing Systems, Managerial Accounting.

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Authors: Hadi Sadoghi Yazdi, Tahereh Royani, Mehri Sadoghi Yazdi, Sohrab Effati

Abstract:

In this paper, a new version of support vector regression (SVR) is presented namely Fuzzy Cost SVR (FCSVR). Individual property of the FCSVR is operation over fuzzy data whereas fuzzy cost (fuzzy margin and fuzzy penalty) are maximized. This idea admits to have uncertainty in the penalty and margin terms jointly. Robustness against noise is shown in the experimental results as a property of the proposed method and superiority relative conventional SVR.

Keywords: Support vector regression, Fuzzy input, Fuzzy cost.

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Authors: Ahmad B. Habieb, Gabriele Milani, Tavio Tavio, Federico Milani

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Housings in developing countries have often inadequate seismic protection, particularly for masonry. People choose this type of structure since the cost and application are relatively cheap. Seismic protection of masonry remains an interesting issue among researchers. In this study, we develop a low-cost seismic isolation system for masonry using fiber reinforced elastomeric isolators. The elastomer proposed consists of few layers of rubber pads and fiber lamina, making it lower in cost comparing to the conventional isolators. We present a finite element (FE) analysis to predict the behavior of the low cost rubber isolators undergoing moderate deformations. The FE model of the elastomer involves a hyperelastic material property for the rubber pad. We adopt a Yeoh hyperelasticity model and estimate its coefficients through the available experimental data. Having the shear behavior of the elastomers, we apply that isolation system onto small masonry housing. To attach the isolators on the building, we model the shear behavior of the isolation system by means of a damped nonlinear spring model. By this attempt, the FE analysis becomes computationally inexpensive. Several ground motion data are applied to observe its sensitivity. Roof acceleration and tensile damage of walls become the parameters to evaluate the performance of the isolators. In this study, a concrete damage plasticity model is used to model masonry in the nonlinear range. This tool is available in the standard package of Abaqus FE software. Finally, the results show that the low-cost isolators proposed are capable of reducing roof acceleration and damage level of masonry housing. Through this study, we are also capable of monitoring the shear deformation of isolators during seismic motion. It is useful to determine whether the isolator is applicable. According to the results, the deformations of isolators on the benchmark one story building are relatively small.

Keywords: Masonry, low cost elastomeric isolator, finite element analysis, hyperelasticity, damped non-linear spring, concrete damage plasticity.

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Authors: N. Chetty, K. Singh

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In this work, the relationship between the melanin content in a tissue and subsequent absorption of light through that tissue was determined using a digital camera. This technique proved to be simple, cost effective, efficient and reliable. Tissue phantom samples were created using milk and soy sauce to simulate the optical properties of melanin content in human tissue. Increasing the concentration of soy sauce in the milk correlated to an increase in melanin content of an individual. Two methods were employed to measure the light transmitted through the sample. The first was direct measurement of the transmitted intensity using a conventional lux meter. The second method involved correctly calibrating an ordinary digital camera and using image analysis software to calculate the transmitted intensity through the phantom. The results from these methods were then graphically compared to the theoretical relationship between the intensity of transmitted light and the concentration of absorbers in the sample. Conclusions were then drawn about the effectiveness and efficiency of these low cost methods.

Keywords: Tissue phantoms, scattering coefficient, albedo, low-cost method.

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Authors: A Fouda, Z. Melikyan

Abstract:

Air conditioning systems of houses consume large quantity of electricity. To reducing energy consumption for air conditioning purposes it is becoming attractive the use of evaporative cooling air conditioning which is less energy consuming compared to air chillers. But, it is obvious that higher energy efficiency of evaporative cooling is not enough to judge whether evaporative cooling economically is competitive with other types of cooling systems. To proving the higher energy efficiency and cost effectiveness of the evaporative cooling competitive analysis of various types of cooling system should be accomplished. For noted purpose optimization mathematical model for each system should be composed based on system approach analysis. In this paper different types of evaporative cooling-heating systems are discussed and methods for increasing their energy efficiency and as well as determining of their design parameters are developed. The optimization mathematical models for each of them are composed with help of which least specific costs for each of them are reviled. The comparison of specific costs proved that the most efficient and cost effective is considered the “direct evaporating" system if it is applicable for given climatic conditions. Next more universal and applicable for many climatic conditions system providing least cost of heating and cooling is considered the “direct evaporating" system.

Keywords: air, conditioning, system, evaporative cooling, mathematical model, optimization, thermoeconomic.

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Authors: Dai Miyamoto

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This paper examines the factors, which determine R&D outsourcing behaviour at Japanese firms, from the viewpoints of transaction cost and strategic management, since the latter half of the 1990s. This study uses empirical analysis, which involves the application of large-sample data. The principal findings of this paper are listed below. Firms that belong to a wider corporate group are more active in executing R&D outsourcing activities. Diversification strategies such as the expansion of product and sales markets have a positive effect on the R&D outsourcing behaviour of firms. Moreover, while quantitative R&D resources have positive influences on R&D outsourcing, qualitative indices have no effect. These facts suggest that R&D outsourcing behaviour of Japanese firms are consistent with the two perspectives of transaction cost and strategic management. Specifically, a conventional corporate group network plays an important role in R&D outsourcing behaviour. Firms that execute R&D outsourcing leverage 'old' networks to construct 'new' networks and use both networks properly.

Keywords: Corporate Group Networks, R&D Outsourcing, Strategic Management Perspective, Transaction Cost Perspective.

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Authors: Saravana Kannan Thangavelu

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Fuel and oxidant gas delivery plate, or fuel cell plate, is a key component of a Proton Exchange Membrane (PEM) fuel cell. To manufacture low-cost and high performance fuel cell plates, advanced computer modeling and finite element structure analysis are used as virtual prototyping tools for the optimization of the plates at the early design stage. The present study examines thermal stress analysis of the fuel cell plates that are produced using a patented, low-cost fuel cell plate production technique based on screen-printing. Design optimization is applied to minimize the maximum stress within the plate, subject to strain constraint with both geometry and material parameters as design variables. The study reveals the characteristics of the printed plates, and provides guidelines for the structure and material design of the fuel cell plate.

Keywords: Design optimization, FEA, PEM fuel cell, Thermal stress

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Authors: Farhad Kolahan, Vahid Kayvanfar

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In this paper we address a multi-objective scheduling problem for unrelated parallel machines. In unrelated parallel systems, the processing cost/time of a given job on different machines may vary. The objective of scheduling is to simultaneously determine the job-machine assignment and job sequencing on each machine. In such a way the total cost of the schedule is minimized. The cost function consists of three components, namely; machining cost, earliness/tardiness penalties and makespan related cost. Such scheduling problem is combinatorial in nature. Therefore, a Simulated Annealing approach is employed to provide good solutions within reasonable computational times. Computational results show that the proposed approach can efficiently solve such complicated problems.

Keywords: Makespan, Parallel machines, Scheduling, Simulated Annealing

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Authors: ER. Yashpaul Singh, A. Swarup

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This research paper evaluates and compares the performance of equal cost adaptive multi-path routing algorithms taking the transport protocols TCP (Transmission Control Protocol) and UDP (User Datagram Protocol) using network simulator ns2 and concludes which one is better.

Keywords: Multi-path routing algorithm, Datagram, Virtual Circuit, Throughput, Network services.

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