Search results for: financial analysis.

Authors: M. Tufekci, C. Guven

Abstract:

In Automotive Industry, sliding door systems that are also used as body closures are safety members. Extreme product tests are realized to prevent failures in design process, but these tests realized experimentally result in high costs. Finite element analysis is an effective tool used for design process. These analyses are used before production of prototype for validation of design according to customer requirement. In result of this, substantial amount of time and cost is saved. Finite element model is created for geometries that are designed in 3D CAD programs. Different element types as bar, shell and solid, can be used for creating mesh model. Cheaper model can be created by selection of element type, but combination of element type that was used in model, number and geometry of element and degrees of freedom affects the analysis result. Sliding door system is a good example which used these methods for this study. Structural analysis was realized for sliding door mechanism by using FE models. As well, physical tests that have same boundary conditions with FE models were realized. Comparison study for these element types, were done regarding test and analyses results then optimum combination was achieved.

Keywords: Finite Element Analysis, Sliding Door Mechanism, Element Type, Structural Analysis.

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Authors: A. H. Azni, Madihah Mohd Saudi, Azreen Azman, Ariff Syah Johari

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Sensor Network are emerging as a new tool for important application in diverse fields like military surveillance, habitat monitoring, weather, home electrical appliances and others. Technically, sensor network nodes are limited in respect to energy supply, computational capacity and communication bandwidth. In order to prolong the lifetime of the sensor nodes, designing efficient routing protocol is very critical. In this paper, we illustrate the existing routing protocol for wireless sensor network using data centric approach and present performance analysis of these protocols. The paper focuses in the performance analysis of specific protocol namely Directed Diffusion and SPIN. This analysis reveals that the energy usage is important features which need to be taken into consideration while designing routing protocol for wireless sensor network.

Keywords: Data Centric Approach, Directed Diffusion, SPIN WSN Routing Protocol.

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Authors: Lenka Techniková, Maroš Tunák, Jiří Janáček

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This work deals with the determination and comparison of pill patterns in 2 sets of fabric samples which differ in way of pill creation. The first set contains fabric samples with the pills created by simulation on a Martindale abrasion machine, while pills in the second set originated during normal wearing and maintenance. The goal of the study is to determine whether the pattern of the fabric pills created by simulation is the same as the pattern of naturally occurring pills. The system of determination and comparison of the pills is based on image processing and spatial data analysis tools. Firstly, 3D reconstruction of the fabric surfaces with the pills is realized with using a gradient fields method. The gradient fields method creates a 3D fabric surface from a set of 4 images. Thereafter, the pills are detected in 3D fabric surfaces using image-processing tools in the MATLAB software. Determination and comparison of the pills patterns of two sets of fabric samples is based on spatial data analysis using tools in R software.

Keywords: 3D reconstruction of the surface, image analysis tools, distribution of the pills, spatial data analysis tools.

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Authors: Gülçin Tekin, Fethi Kadıoğlu

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In this study, the dynamic analysis of viscoelastic plates with variable thickness is examined. The solutions of dynamic response of viscoelastic thin plates with variable thickness have been obtained by using the functional analysis method in the conjunction with the Gâteaux differential. The four-node serendipity element with four degrees of freedom such as deflection, bending, and twisting moments at each node is used. Additionally, boundary condition terms are included in the functional by using a systematic way. In viscoelastic modeling, Three-parameter Kelvin solid model is employed. The solutions obtained in the Laplace-Carson domain are transformed to the real time domain by using MDOP, Dubner & Abate, and Durbin inverse transform techniques. To test the performance of the proposed mixed finite element formulation, numerical examples are treated.

Keywords: Dynamic analysis, inverse Laplace transform techniques, mixed finite element formulation, viscoelastic plate with variable thickness.

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Authors: Adrian T.Pleşca

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In this paper a three dimensional thermal model of high breaking capacity fuse with unequal fuse links is proposed for both steady-state or transient conditions. The influence of ambient temperature and electric current on the temperature distribution inside the fuse, has been investigated. A thermal analysis of the unbalanced distribution of the electric current through the fuse elements and their influence on fuse link temperature rise, has been performed. To validate the three dimensional thermal model, some experimental tests have been done. There is a good correlation between experimental and simulation results.

Keywords: Electric fuse, fuse links, temperature distribution, thermal analysis.

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Authors: Minami Ito, Akihiro Iijima

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On March 11, 2011, the Great East Japan Earthquake occurred off the coast of Sanriku, Japan. It is important to build a sustainable society through the reconstruction process rather than simply restoring the infrastructure. To compare the goals of reconstruction plans of quake-stricken municipalities, Japanese language morphological analysis was performed by using text mining techniques. Frequently-used nouns were sorted into four main categories of “life”, “disaster prevention”, “economy”, and “harmony with environment”. Because Soma City is affected by nuclear accident, sentences tagged to “harmony with environment” tended to be frequent compared to the other municipalities. Results from cluster analysis and principle component analysis clearly indicated that the local government reinforces the efforts to reduce risks from radiation exposure as a top priority.

Keywords: Eco-friendly reconstruction, harmony with environment, decontamination, nuclear disaster.

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Authors: Paula Ferreira, Filipa Vieira

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The use of wind energy for electricity generation is growing rapidly across the world and in Portugal. However, the geographical characteristics of the country along with the average wind regime and with the environmental restrictions imposed to these projects create limitations to the exploit of the onshore wind resource. The best onshore wind spots are already committed and the possibility of offshore wind farms in the Portuguese cost is now being considered. This paper aims to make a contribution to the evaluation of offshore wind power projects in Portugal. The technical restrictions are addressed and the strategic, environmental and financial interest of the project is analysed from the private company and public points of view. The results suggest that additional support schemes are required to ensure private investors interest for these projects. Assuming an approach of direct substitution of energy sources for electricity generation, the avoided CO2 equivalent emissions for an offshore wind power project were quantified. Based on the conclusions, future research is proposed to address the environmental and social impacts of these projects.

Keywords: Feed-in tariff, offshore wind power, project evaluation.

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Authors: Beena Sethi

Abstract:

This work involves the degradation of plastic waste in the presence of three different nanocatalysts. A thin film of LLDPE was formed with all three nanocatalysts separately in the solvent. Thermo Gravimetric Analysis (TGA) and Differential Scanning Calorimetric (DSC) analysis of polymers suggest that the presence of these catalysts lowers the degradation temperature and the change mechanism of degradation. Gas chromatographic analysis was carried out for two films. In gas chromatography (GC) analysis, it was found that degradation of pure polymer produces only 32% C3/C4 hydrocarbons and 67.6% C5/C9 hydrocarbons. In the presence of these catalysts, more than 80% of polymer by weight was converted into either liquid or gaseous hydrocarbons. Change in the mechanism of degradation of polymer was observed therefore more C3/C4 hydrocarbons along with valuable feedstock are produced. Adjustment of dose of nanocatalyst, use of nano-admixtures and recycling of catalyst can make this catalytic feedstock recycling method a good tool to get sustainable environment. The obtained products can be utilized as fuel or can be transformed into other useful products. In accordance with the principles of sustainable development, chemical recycling i.e. tertiary recycling of polymers along with the reuse (zero order recycling) of plastics can be the most appropriate and promising method in this direction. The tertiary recycling is attracting much attention from the viewpoint of the energy resource.

Keywords: Degradation, differential scanning calorimetry, feedstock recycling, gas chromatography, thermogravimetric analysis. DSC.

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Authors: Qi Xiu, Hiromu Hota, Yohsuke Ishii, Takuya Oda

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Recently, collectable manufacturing data are rapidly increasing. On the other hand, mega recall is getting serious as a social problem. Under such circumstances, there are increasing needs for preventing mega recalls by defect analysis such as root cause analysis and abnormal detection utilizing manufacturing data. However, the time to classify strings in manufacturing data by traditional method is too long to meet requirement of quick defect analysis. Therefore, we present String Length Distribution Classification method (SLDC) to correctly classify strings in a short time. This method learns character features, especially string length distribution from Product ID, Machine ID in BOM and asset list. By applying the proposal to strings in actual manufacturing data, we verified that the classification time of strings can be reduced by 80%. As a result, it can be estimated that the requirement of quick defect analysis can be fulfilled.

Keywords: Data quality, feature selection, probability distribution, string classification, string length.

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Authors: R. Bremananth

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Several computationally challenging issues are encountered while classifying complex natural scenes. In this paper, we address the problems that are encountered in rotation invariance with multi-intensity analysis for multi-scene overlapping. In the present literature, various algorithms proposed techniques for multi-intensity analysis, but there are several restrictions in these algorithms while deploying them in multi-scene overlapping classifications. In order to resolve the problem of multi-scenery overlapping classifications, we present a framework that is based on macro and micro basis functions. This algorithm conquers the minimum classification false alarm while pigeonholing multi-scene overlapping. Furthermore, a quadrangle multi-intensity decay is invoked. Several parameters are utilized to analyze invariance for multi-scenery classifications such as rotation, classification, correlation, contrast, homogeneity, and energy. Benchmark datasets were collected for complex natural scenes and experimented for the framework. The results depict that the framework achieves a significant improvement on gray-level matrix of co-occurrence features for overlapping in diverse degree of orientations while pigeonholing multi-scene overlapping.

Keywords: Automatic classification, contrast, homogeneity, invariant analysis, multi-scene analysis, overlapping.

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Authors: Elmamy Ahmedsalem

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The world has witnessed the collapse of many corporate giants as a result of unethical behavior in recent decades. This has induced a series of questions by the global community on why such occurrences could happen, even with corporate governance in place. This paper attempts to propose a philosophical approach from an Islamic perspective to be consolidated with current corporate governance in order to confront contemporary dilemmas. In this paper, ethical theories are presented as a discussion followed by their applications to modern cases of financial collapses. Virtue ethics by Aristotle, justice and fairness by John Rawls, deontology by Immanuel Kant, and utilitarianism by John Stuart Mill, are the four theories which can then be contrasted with the paradigm of Muslim scholars. Despite the differences between the fundamental principles of Islamic and Western worldviews, their ethical theories are aimed at making right decisions and solving ethical dilemmas based on what is good for society. Therefore, Islamic principles should be synthesized with Western philosophy to form a more coherent framework. The integration of Islamic and western ethical theories into business is important for sound corporate governance.

Keywords: Business ethics, Islamic philosophy, western philosophy, Western and Islamic Worldview of Ethics.

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Authors: Rhoda Afriyie Mensah, Lin Jiang, Solomon Asante-Okyere, Xu Qiang, Cong Jin

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Flammability analysis of extruded polystyrene (XPS) has become crucial due to its utilization as insulation material for energy efficient buildings. Using the Kissinger-Akahira-Sunose and Flynn-Wall-Ozawa methods, the degradation kinetics of two pure XPS from the local market, red and grey ones, were obtained from the results of thermogravity analysis (TG) and microscale combustion calorimetry (MCC) experiments performed under the same heating rates. From the experiments, it was discovered that red XPS released more heat than grey XPS and both materials showed two mass loss stages. Consequently, the kinetic parameters for red XPS were higher than grey XPS. A comparative evaluation of activation energies from MCC and TG showed an insignificant degree of deviation signifying an equivalent apparent activation energy from both methods. However, different activation energy profiles as a result of the different chemical pathways were presented when the dependencies of the activation energies on extent of conversion for TG and MCC were compared.

Keywords: Flammability, microscale combustion calorimetry, thermogravity analysis, thermal degradation, kinetic analysis.

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Authors: Zhaojun Wang, Zongdi Sun, Qinqin Cui, Xingwan Ren

Abstract:

Based on multivariate statistical analysis theory, this paper uses the principal component analysis method, Mahalanobis distance analysis method and fitting method to establish the photovoltaic health model to evaluate the health of photovoltaic panels. First of all, according to weather conditions, the photovoltaic panel variable data are classified into five categories: sunny, cloudy, rainy, foggy, overcast. The health of photovoltaic panels in these five types of weather is studied. Secondly, a scatterplot of the relationship between the amount of electricity produced by each kind of weather and other variables was plotted. It was found that the amount of electricity generated by photovoltaic panels has a significant nonlinear relationship with time. The fitting method was used to fit the relationship between the amount of weather generated and the time, and the nonlinear equation was obtained. Then, using the principal component analysis method to analyze the independent variables under five kinds of weather conditions, according to the Kaiser-Meyer-Olkin test, it was found that three types of weather such as overcast, foggy, and sunny meet the conditions for factor analysis, while cloudy and rainy weather do not satisfy the conditions for factor analysis. Therefore, through the principal component analysis method, the main components of overcast weather are temperature, AQI, and pm2.5. The main component of foggy weather is temperature, and the main components of sunny weather are temperature, AQI, and pm2.5. Cloudy and rainy weather require analysis of all of their variables, namely temperature, AQI, pm2.5, solar radiation intensity and time. Finally, taking the variable values in sunny weather as observed values, taking the main components of cloudy, foggy, overcast and rainy weather as sample data, the Mahalanobis distances between observed value and these sample values are obtained. A comparative analysis was carried out to compare the degree of deviation of the Mahalanobis distance to determine the health of the photovoltaic panels under different weather conditions. It was found that the weather conditions in which the Mahalanobis distance fluctuations ranged from small to large were: foggy, cloudy, overcast and rainy.

Keywords: Fitting, principal component analysis, Mahalanobis distance, SPSS, MATLAB.

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Authors: Mazila Md-Yusuf, Fauziah Mohamad Yunus, Nur Zahraatul Lail Md Supaat

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Capital structure is one of the most important financial decisions in corporate financing strategy. It involves the choice of debt and equity level in financing a company-s operations. This study aims to investigate whether the capital structure choice of Malaysian electrical and electronic manufacturing companies that are listed in the Bursa Malaysia can be explained by factors that have been found by most studies as dominant determinants of capital structure (company size, profitability, asset tangibility, liquidity and growth). Using debt ratio as the proxy for capital structure and applying pooled ordinary least square multiple regression estimation, the results showed that on average, Malaysian electrical and electronic manufacturing companies used less debt in funding their business operations. The findings also showed that size and asset tangibility has a significant positive relationship with debt level, while liquidity has a negative significant relationship with leverage.

Keywords: Capital structure, capital structure theories, leverage, manufacturing companies.

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Authors: S. Sarumathi, N. Shanthi, M. Sharmila

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Clustering in data mining is an unsupervised learning technique of aggregating the data objects into meaningful groups such that the intra cluster similarity of objects are maximized and inter cluster similarity of objects are minimized. Over the past decades several clustering tools were emerged in which clustering algorithms are inbuilt and are easier to use and extract the expected results. Data mining mainly deals with the huge databases that inflicts on cluster analysis and additional rigorous computational constraints. These challenges pave the way for the emergence of powerful expansive data mining clustering softwares. In this survey, a variety of clustering tools used in data mining are elucidated along with the pros and cons of each software.

Keywords: Cluster Analysis, Clustering Algorithms, Clustering Techniques, Association, Visualization.

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Authors: Diako Azizi, Ahmad Gholami, Vahid Abbasi

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Optimal selection of electrical insulations in electrical machinery insures reliability during operation. From the insulation studies of view for electrical machines, stator is the most important part. This fact reveals the requirement for inspection of the electrical machine insulation along with the electro-thermal stresses. In the first step of the study, a part of the whole structure of machine in which covers the general characteristics of the machine is chosen, then based on the electromagnetic analysis (finite element method), the machine operation is simulated. In the simulation results, the temperature distribution of the total structure is presented simultaneously by using electro-thermal analysis. The results of electro-thermal analysis can be used for designing an optimal cooling system. In order to design, review and comparing the cooling systems, four wiring structures in the slots of Stator are presented. The structures are compared to each other in terms of electrical, thermal distribution and remaining life of insulation by using Finite Element analysis. According to the steps of the study, an optimization algorithm has been presented for selection of appropriate structure.

Keywords: Electrical field, field distribution, insulation, winding, finite element method, electro thermal

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Authors: A. Chellil, I. Gahlouz, S. Lecheb, A. Nour, S. Chellil, H. Mechakra, H. Kebir

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In this paper, the experimental study for the instability of a separator rotor is presented, under dynamic loading response in the harmonic analysis condition. The global measurement and analysis of vibration on the cement separator RC500 is carried, the points of measurement used are radial dots, vertical, horizontal and oblique. The measures of trends and spectral analysis for reconnaissance of the main anomalies, the main defects in the separator and manifestation, the results prove that the defects effect has a negative effect on the stability of the rotor. Experimentally the study of the rotor in transient system allowed to determine the vibratory responses due to the unbalances and various excitations.

Keywords: Rotor, experimental, defect, frequency, specter.

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Authors: Chalermwut Wijit

Abstract:

This research is conducted in order to 1) study the result of applying “Active Learning” in general education subject to develop creativity 2) explore problems and obstacles in applying Active Learning in general education subject to improve the creativity in 1780 undergraduate students who registered this subject in the first semester 2013. The research is implemented by allocating the students into several groups of 10 -15 students and assigning them to design the activities for society under the four main conditions including 1) require no financial resources 2) practical 3) can be attended by every student 4) must be accomplished within 2 weeks. The researcher evaluated the creativity prior and after the study. Ultimately, the problems and obstacles from creating activity are evaluated from the open-ended questions in the questionnaires. The study result states that overall average scores on students’ ability increased significantly in terms of creativity, analytical ability and the synthesis, the complexity of working plan and team working. It can be inferred from the outcome that active learning is one of the most efficient methods in developing creativity in general education.

Keywords: Creative Thinking, Active Learning, General Education.

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Authors: L. Bikulciene, E. Venskaityte, G. Jarusevicius

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Nonstationary and nonlinear signals generated by living complex systems defy traditional mechanistic approaches, which are based on homeostasis. Previous our studies have shown that the evaluation of the interactions of physiological signals by using special analysis methods is suitable for observation of physiological processes. It is demonstrated the possibility of using deep physiological model, based on the interpretation of the changes of the human body’s functional states combined with an application of the analytical method based on matrix theory for the physiological signals analysis, which was applied on high risk cardiac patients. It is shown that evaluation of cardiac signals interactions show peculiar for each individual functional changes at the onset of hemodynamic restoration procedure. Therefore, we suggest that the alterations of functional state of the body, after patients overcome surgery can be complemented by the data received from the suggested approach of the evaluation of functional variables’ interactions.

Keywords: Cardiac diseases, Complex systems theory, ECG analysis, matrix analysis.

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Authors: S. Pramanik

Abstract:

Since the early ages, the Hindu temples have been interpreted through various Vedic philosophies. These temples are visited by pilgrims which demonstrate the rituals and religious belief of communities, reflecting a variety of actions and behaviors. Darsana— a direct seeing, is a part of the pilgrimage activity. During the process of Darsana, a devotee is prepared for entry in the temple to realize the cognizing Truth culminating in visualizing the idol of God, placed at the Garbhagriha (sanctum sanctorum). For this, the pilgrim must pass through a sequential arrangement of spaces. During the process of progress, the pilgrims visualize the spaces differently from various points of views. The viewpoints create a variety of spatial patterns in the minds of pilgrims coherent to the Hindu philosophies. The space organization and its order are perceived by various techniques of spatial analysis. A temple, as examples of Kalinga stylistic variations, has been chosen for the study. This paper intends to demonstrate some visual patterns generated during the process of Darsana (visibility) and its accessibility by Point Isovist Studies and Visibility Graph Analysis from the entrance (Simha Dwara) to The Sanctum sanctorum (Garbhagriha).

Keywords: Hindu Temple Architecture, Point Isovist, space syntax analysis, visibility graph analysis.

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Authors: Xia Cui, Guang-wei Yuan, Jing-yan Yue

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A Picard-Newton iteration method is studied to accelerate the numerical solution procedure of a class of two-dimensional nonlinear coupled parabolic-hyperbolic system. The Picard-Newton iteration is designed by adding higher-order terms of small quantity to an existing Picard iteration. The discrete functional analysis and inductive hypothesis reasoning techniques are used to overcome difficulties coming from nonlinearity and coupling, and theoretical analysis is made for the convergence and approximation properties of the iteration scheme. The Picard-Newton iteration has a quadratic convergent ratio, and its solution has second order spatial approximation and first order temporal approximation to the exact solution of the original problem. Numerical tests verify the results of the theoretical analysis, and show the Picard-Newton iteration is more efficient than the Picard iteration.

Keywords: Nonlinearity, iterative acceleration, coupled parabolic hyperbolic system, quadratic convergence, numerical analysis.

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Authors: Hsu-Hao Tsai, Jiann-Min Yang

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The analysis is mainly concentrating on the knowledge management literatures productivity trend which subjects as “knowledge management" in SSCI database. The purpose what the analysis will propose is to summarize the trend information for knowledge management researchers since core knowledge will be concentrated in core categories. The result indicated that the literature productivity which topic as “knowledge management" is still increasing extremely and will demonstrate the trend by different categories including author, country/territory, institution name, document type, language, publication year, and subject area. Focus on the right categories, you will catch the core research information. This implies that the phenomenon "success breeds success" is more common in higher quality publications.

Keywords: Knowledge Management, SSCI, Bibliometric, Lotka's Law

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Authors: Saber Saati Mohtadi, Ali Payan, Azizallah Kord

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One of the most important issues in multi-criteria decision analysis (MCDA) is to determine the weights of criteria so that all alternatives can be compared based on the collective performance of criteria. In this paper, one of popular methods in data envelopment analysis (DEA) known as common weights (CWs) is used to determine the weights in MCDA. Two frontiers named ideal and anti-ideal frontiers, instead of ideal and anti-ideal alternatives, are defined based on two new proposed CWs models. Ideal and antiideal frontiers are more flexible than that of alternatives. According to the optimal solutions of these two models, the distances of an alternative from the ideal and anti-ideal frontiers are derived. Then, a relative distance is introduced to measure the value of each alternative. The suggested models are linear and despite weight restrictions are feasible. An example is presented for explaining the method and for comparing to the existing literature.

Keywords: Anti-ideal frontier, Common weights (CWs), Ideal frontier, Multi-criteria decision analysis (MCDA)

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Authors: Hanan Alshaher, Jinsheng Xu

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Large amounts of data on the web can provide valuable information. For example, product reviews help business owners measure customer satisfaction. Sentiment analysis classifies texts into two polarities: positive and negative. This paper examines movie reviews and tweets using a new term weighting scheme, called one-over-sigma (1/sigma), on benchmark datasets for sentiment classification. The proposed method aims to improve the performance of sentiment classification. The results show that 1/sigma is more accurate than the popular term weighting schemes. In order to verify if the entropy reflects the discriminating power of terms, we report a comparison of entropy values for different term weighting schemes.

Keywords: Sentiment analysis, term weighting scheme, 1/sigma.

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Authors: Salah Alrabeei, Mohammad Yousuf

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The goal of option pricing theory is to help the investors to manage their money, enhance returns and control their financial future by theoretically valuing their options. However, most of the option pricing models have no analytical solution. Furthermore, not all the numerical methods are efficient to solve these models because they have nonsmoothing payoffs or discontinuous derivatives at the exercise price. In this paper, we solve the American option under jump diffusion models by using efficient time-dependent numerical methods. several techniques are integrated to reduced the overcome the computational complexity. Fast Fourier Transform (FFT) algorithm is used as a matrix-vector multiplication solver, which reduces the complexity from O(M2) into O(M logM). Partial fraction decomposition technique is applied to rational approximation schemes to overcome the complexity of inverting polynomial of matrices. The proposed method is easy to implement on serial or parallel versions. Numerical results are presented to prove the accuracy and efficiency of the proposed method.

Keywords: Integral differential equations, American options, jump–diffusion model, rational approximation.

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Authors: Suwaree Yordchim, Toby J. Gibbs

Abstract:

The linguistic competence of Thai university students majoring in Business English was examined in the context of knowledge of English language inflection, and also various linguistic elements. Errors analysis was applied to the results of the testing. Levels of errors in inflection, tense and linguistic elements were shown to be significantly high for all noun, verb and adjective inflections. Findings suggest that students do not gain linguistic competence in their use of English language inflection, because of interlanguage interference. Implications for curriculum reform and treatment of errors in the classroom are discussed.

Keywords: Interlanguage, error analysis, inflection, second language acquisition, Thai students.

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Authors: Jonathan D. Morales M., Ramón Silva R.

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The purpose of this project is to carry out an analysis and determine the profile of actual lean manufacturing processes in the Metropolitan Area of Bucaramanga. Through the analysis of qualitative and quantitative variables it was possible to establish how these manufacturers develop production practices that ensure their competitiveness and productivity in the market. In this study, a random sample of metallurgic and wrought iron companies was applied, following which a quantitative focus and analysis was used to formulate a qualitative methodology for measuring the level of lean manufacturing procedures in the industry. A qualitative evaluation was also carried out through a multivariate analysis using the Numerical Taxonomy System (NTSYS) program which should allow for the determination of Lean Manufacturing profiles. Through the results it was possible to observe how the companies in the sector are doing with respect to Lean Manufacturing Practices, as well as identify the level of management that these companies practice with respect to this topic. In addition, it was possible to ascertain that there is no one dominant profile in the sector when it comes to Lean Manufacturing. It was established that the companies in the metallurgic and wrought iron industry show low levels of Lean Manufacturing implementation. Each one carries out diverse actions that are insufficient to consolidate a sectoral strategy for developing a competitive advantage which enables them to tie together a production strategy.

Keywords: Lean manufacturing, metallurgic industry, production line management, productivity.

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Authors: Pradip Kumar Das

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As the entire world continues its rapid move towards industrialization, it has seriously threatened mankind’s ability to maintain an ecological balance. Geographical and natural forces have a significant influence on the location of industries. Industrialization is the foundation stone of the development of any country, while the unplanned industrialization and discharge of waste by industries is the cause of environmental pollution. There is growing degree of awareness and concern globally among nations about environmental degradation or pollution. Environmental resources endowed by the gift of nature and not manmade are invaluable natural resources of a country like India. Any developmental activity is directly related to natural and environmental resources. Economic development without environmental considerations brings about environmental crises and damages the quality of life of present, as well as future generation. As corporate sectors in the global market, especially in India, are becoming anxious about environmental degradation, naturally more and more emphasis will be ascribed to how environment-friendly the outcomes are. Maintaining accounts of such environmental and natural resources in the country has become more urgent. Moreover, international awareness and acceptance of the importance of environmental issues has motivated the development of a branch of accounting called “Environmental Accounting”. Environmental accounting attempts to detect and focus the resources consumed and the costs rendered by an industrial unit to the environment. For the sustainable development of mankind, a healthy environment is indispensable. Gradually, therefore, in many countries including India, environment matters are being given top most priority. Accounting and disclosure of environmental matters have been increasingly manifesting as an important dimension of corporate accounting and reporting practices. But, as conventional accounting deals with mainly non-living things, the formulation of valuation, and measurement and accounting techniques for incorporating environment-related matters in the corporate financial statement sometimes creates problems for the accountant. In the light of this situation, the conceptual analysis of the study is concerned with the rationale of environmental accounting on the economy and society as a whole, and focuses the failures of the traditional accounting system. A modest attempt has been made to throw light on the environmental awareness in developing nations like India and discuss the problems associated with the implementation of environmental accounting. The conceptual study also reflects that despite different anomalies, environmental accounting is becoming an increasing important aspect of the accounting agenda within the corporate sector in India. Lastly, a conclusion, along with recommendations, has been given to overcome the situation.

Keywords: Environmental accounting, environmental degradation, environmental management, environmental resources.

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Authors: Aissa Saoudi, Hassane Essafi

Abstract:

In this work we will present a new approach for shot transition auto-detection. Our approach is based on the analysis of Spatio-Temporal Video Slice (STVS) edges extracted from videos. The proposed approach is capable to efficiently detect both abrupt shot transitions 'cuts' and gradual ones such as fade-in, fade-out and dissolve. Compared to other techniques, our method is distinguished by its high level of precision and speed. Those performances are obtained due to minimizing the problem of the boundary shot detection to a simple 2D image partitioning problem.

Keywords: Boundary shot detection, Shot transition detection, Video analysis, Video indexing.

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Authors: Jakyoung Kim, Sungwook Jang

Abstract:

The purpose of this study is to examine the research trends of life-long education for people with disabilities using a keyword network analysis. For this purpose, 151 papers were selected from 594 papers retrieved using keywords such as 'people with disabilities' and 'life-long education' in the Korean Education and Research Information Service. The Keyword network analysis was constructed by extracting and coding the keyword used in the title of the selected papers. The frequency of the extracted keywords, the centrality of degree, and betweenness was analyzed by the keyword network. The results of the keyword network analysis are as follows. First, the main keywords that appeared frequently in the study of life-long education for people with disabilities were 'people with disabilities', 'life-long education', 'developmental disabilities', 'current situations', 'development'. The research trends of life-long education for people with disabilities are focused on the current status of the life-long education and the program development. Second, the keyword network analysis and visualization showed that the keywords with high frequency of occurrences also generally have high degree centrality and betweenness centrality. In terms of the keyword network diagram, it was confirmed that research trends of life-long education for people with disabilities are centered on six prominent keywords. Based on these results, it was discussed that life-long education for people with disabilities in the future needs to expand the subjects and the supporting areas of the life-long education, and the research needs to be further expanded into more detailed and specific areas. 

Keywords: Life-long education, people with disabilities, research trends, keyword network analysis.

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