Search results for: finite volume method
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 33035

Search results for: finite volume method

17945 Properties of Al2O3 – hBN Composites

Authors: K. Broniszewski, J. Woźniak, K. Czechowski, P. Orłowski, A. Olszyna

Abstract:

Alumina matrix composites with addition of hexagonal boron nitride (hBN), acting as solid lubricant, were produced. Main purpose of solid lubricants is to dispose the necessity of using cooling lubricants in machining process. Hot pressing was used as a consolidating process for Al2O3-x%wt.hBN (x=1/ 2,5/ 5 /7,5 /10) composites. Properties of sinters such as relative density, hardness, Young-s modulus and fracture toughness were examined. Obtained samples characterize by high relative density. Hardness and fracture toughness values allow the use of alumina – hBN composites for machining steels even in hardened condition. However it was observed that high weight content of hBN can negatively influence the mechanical properties of composites.

Keywords: Alumina. Composites, Hexagonal boron nitride, Machining

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17944 Modeling of a Novel Dual-Belt Continuously Variable Transmission for Automobiles

Authors: Y. Q. Chen, P. K. Wong, Z. C. Xie, H. W. Wu, K. U. Chan, J., L. Huang

Abstract:

It is believed that continuously variable transmission (CVT) will dominate the automotive transmissions in the future. The most popular design is Van Doorne-s CVT with single metal pushing V-belt. However, it is only applicable to low power passenger cars because its major limitation is low torque capacity. Therefore, this research studies a novel dual-belt CVT system to overcome the limitation of traditional single-belt CVT, such that it can be applicable to the heavy-duty vehicles. This paper presents the mathematical model of the design and its experimental verification. Experimental and simulated results show that the model developed is valid and the proposed dual-belt CVT can really overcome the traditional limitation of single-belt Van Doorne-s CVT.

Keywords: Analytical model, CVT, Dual belts, Torque capacity.

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17943 GRCNN: Graph Recognition Convolutional Neural Network for Synthesizing Programs from Flow Charts

Authors: Lin Cheng, Zijiang Yang

Abstract:

Program synthesis is the task to automatically generate programs based on user specification. In this paper, we present a framework that synthesizes programs from flow charts that serve as accurate and intuitive specification. In order doing so, we propose a deep neural network called GRCNN that recognizes graph structure from its image. GRCNN is trained end-to-end, which can predict edge and node information of the flow chart simultaneously. Experiments show that the accuracy rate to synthesize a program is 66.4%, and the accuracy rates to recognize edge and node are 94.1% and 67.9%, respectively. On average, it takes about 60 milliseconds to synthesize a program.

Keywords: program synthesis, flow chart, specification, graph recognition, CNN.

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17942 Study on the Production of Chromite Refractory Brick from Local Chromite Ore

Authors: Waing Waing Kay Khine Oo, Shwe Wut Hmon Aye, Kay Thi Lwin

Abstract:

Chromite is one of the principal ore of chromium in which the metal exists as a complex oxide (FeO.Cr2O3).The prepared chromite can be widely used as refractory in high temperature applications. This study describes the use of local chromite ore as refractory material. To study the feasibility of local chromite, chemical analysis and refractoriness are firstly measured. To produce chromite refractory brick, it is pressed under a press of 400 tons, dried and fired at 1580°C for fifty two hours. Then, the standard properties such as cold crushing strength, apparent porosity, apparent specific gravity, bulk density and water absorption that the chromite brick should possess were measured. According to the results obtained, the brick made by local chromite ore was suitable for use as refractory brick.

Keywords: chemical analysis, chromite ore, chromite refractory brick, refractoriness.

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17941 Thermal Analysis of Tibetan Vernacular Building - Case of Lhasa

Authors: Lingjiang Huang, Fangfang Liu

Abstract:

Vernacular building is considered as sustainable in energy consumption and environment and its thermal performance is more and more concerned by researchers. This paper investigates the thermal property of the vernacular building in Lhasa by theoretical analysis on the aspects of building form, envelope and materials etc. The values of thermal resistance and thermal capacity of the envelope are calculated and compared with the current China building code and modern building case. And it is concluded that Lhasa vernacular building meets the current China building code of thermal standards and have better performance in some aspects, which is achieved by various passive means with close response to local climate conditions.

Keywords: Climate, Vernacular Building, Thermal Property, Passive Means

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17940 Antioxidant Components of Fumaria Species(Papaveraceae)

Authors: F. Habibi Tirtash, M. Keshavarzi, F. Fazeli

Abstract:

The genus Fumaria L. (Papaveraceae) in Iran comprises 8 species with a vast medicinal use in Asian folk medicine. These herbs are considered to be useful in the treatment of gastrointestinal disease and skin disorders. Antioxidant activities of alkaloids and phenolic extracts of these species had been studied previously. These species are: F. officinalis, F. parviflora, F. asepala, F. densiflora, F. schleicheri, F. vaillantii and F. indica. More than 50 populations of Fumaria species were sampled from nature. In this study different fatty acids are extracted. Their picks were recorded by GC technique. This species contain some kind of fatty acids with antioxidant effects. A part of these lipids are phospholipids. As these are unsaturated fatty acids they may have industrial use as natural additive to cosmetics, dermal and oral medicines. The presences of different materials are discussed. Our studies for antioxidant effects of these substances are continued.

Keywords: Fumaria, Papaveraceae, fatty acid, antioxidant, Iran

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17939 The Inverse Problem of Nonsymmetric Matrices with a Submatrix Constraint and its Approximation

Authors: Yongxin Yuan, Hao Liu

Abstract:

In this paper, we first give the representation of the general solution of the following least-squares problem (LSP): Given matrices X ∈ Rn×p, B ∈ Rp×p and A0 ∈ Rr×r, find a matrix A ∈ Rn×n such that XT AX − B = min, s. t. A([1, r]) = A0, where A([1, r]) is the r×r leading principal submatrix of the matrix A. We then consider a best approximation problem: given an n × n matrix A˜ with A˜([1, r]) = A0, find Aˆ ∈ SE such that A˜ − Aˆ = minA∈SE A˜ − A, where SE is the solution set of LSP. We show that the best approximation solution Aˆ is unique and derive an explicit formula for it. Keyw

Keywords: Inverse problem, Least-squares solution, model updating, Singular value decomposition (SVD), Optimal approximation.

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17938 Organic Contribution on Particles Formed on Pacific Ocean: From Phytoplankton Blooms to Climate

Authors: Petri Vaattovaara, Luke Cravigan, Zoran Ristovski, Marc Mallet, Ari Laaksonen, Sarah Lawson, Nick Talbot, Gustavo Olivares, Mike Harvey, Cliff Law

Abstract:

These SOAP project Pacific Ocean measurements reveal that phytoplankton blooms with sunny conditions make possible secondary organic contribution to ultrafine particles size and composition, and thus on cloud formation ability, and finally on climate. This is in agreement with other biologically active region observations about the presence of secondary organics even the exact fraction is also depending on the local marine life (e.g. plankton blooms, seaweeds, corals). An organic contribution is clearly needed to add to CLAW hypothesis.

Keywords: Climate, marine aerosols, phytoplankton, secondary organics, CLAW hypothesis.

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17937 The Effectiveness of Lesson Study via Learning Communities in Increasing Instructional Self-Efficacy of Beginning Special Educators

Authors: David D. Hampton

Abstract:

Lesson study is used as an instructional technique to promote both student and faculty learning. However, little is known about the usefulness of learning communities in supporting results of lesson study on the self-efficacy and development for tenure-track faculty. This study investigated the impact of participation in a lesson study learning community on 34 new faculty members at a mid-size Midwestern University, specifically regarding implementing lesson study evaluations by new faculty on their reported self-efficacy. Results indicate that participation in a lesson study learning community significantly increased faculty members’ lesson study self-efficacy as well as grant and manuscript production over one academic year. Suggestions for future lesson study around faculty learning communities are discussed.

Keywords: Lesson study, learning community, lesson study self-efficacy, new faculty.

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17936 Application of Scanning Electron Microscopy and X-Ray Evaluation of the Main Digestion Methods for Determination of Macroelements in Plant Tissue

Authors: Krasimir I. Ivanov, Penka S. Zapryanova, Stefan V. Krustev, Violina R. Angelova

Abstract:

Three commonly used digestion methods (dry ashing, acid digestion, and microwave digestion) in different variants were compared for digestion of tobacco leaves. Three main macroelements (K, Ca and Mg) were analysed using AAS Spectrometer Spectra АА 220, Varian, Australia. The accuracy and precision of the measurements were evaluated by using Polish reference material CTR-VTL-2 (Virginia tobacco leaves). To elucidate the problems with elemental recovery X-Ray and SEM–EDS analysis of all residues after digestion were performed. The X-ray investigation showed a formation of KClO4 when HClO4 was used as a part of the acids mixture. The use of HF at Ca and Mg determination led to the formation of CaF2 and MgF2. The results were confirmed by energy dispersive X-ray microanalysis. SPSS program for Windows was used for statistical data processing.

Keywords: Digestion methods, determination of macroelements, plant tissue.

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17935 An Efficient Ant Colony Optimization Algorithm for Multiobjective Flow Shop Scheduling Problem

Authors: Ahmad Rabanimotlagh

Abstract:

In this paper an ant colony optimization algorithm is developed to solve the permutation flow shop scheduling problem. In the permutation flow shop scheduling problem which has been vastly studied in the literature, there are a set of m machines and a set of n jobs. All the jobs are processed on all the machines and the sequence of jobs being processed is the same on all the machines. Here this problem is optimized considering two criteria, makespan and total flow time. Then the results are compared with the ones obtained by previously developed algorithms. Finally it is visible that our proposed approach performs best among all other algorithms in the literature.

Keywords: Scheduling, Flow shop, Ant colony optimization, Makespan, Flow time

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17934 Nonverbal Expression of Emotions in Conflict Escalation

Authors: Arshaluys Mushkambaryan

Abstract:

The purpose of this study is to explore how the emotions at the moment of conflict escalation are expressed nonverbally and how it can be detected by the parties involved in the conflicting situation. The study consists of two parts, in the first part it starts with the definition of "conflict" and "nonverbal communication". Further it includes the analysis of emotions and types of emotions, which may bring to the conflict escalation. Four types of emotions and emotion constructs are analyzed, particularly fear, anger, guilt and frustration. The second part of the study analyses the general role of nonverbal behavior in interaction and communication, which information it may give during communication to the person, who sends or receives those signals. The study finishes with the analysis of the nonverbal expression of analyzed emotions and on how it can be used during interaction.

Keywords: Conflict Escalation, Emotions, Nonverbal communication,

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17933 Corruption, Economic Growth, and Income Inequality: Evidence from Ten Countries in Asia

Authors: Chiung-Ju Huang

Abstract:

This study utilizes the panel vector error correction model (PVECM) to examine the relationship among corruption, economic growth, and income inequality experienced within ten Asian countries over the 1995 to 2010 period. According to the empirical results, we do not support the common perception that corruption decreases economic growth. On the contrary, we found that corruption increases economic growth. Meanwhile, an increase in economic growth will cause an increase in income inequality, although the effect is insignificant. Similarly, an increase in income inequality will cause an increase in economic growth but a decrease in corruption, although the effect is also insignificant.

Keywords: Corruption, economic growth, income inequality, panel vector error correction model

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17932 Performance Evaluation of Distributed and Co-Located MIMO LTE Physical Layer Using Wireless Open-Access Research Platform

Authors: Ishak Suleiman, Ahmad Kamsani Samingan, Yeoh Chun Yeow, Abdul Aziz Bin Abdul Rahman

Abstract:

In this paper, we evaluate the benefits of distributed 4x4 MIMO LTE downlink systems compared to that of the co-located 4x4 MIMO LTE downlink system. The performance evaluation was carried out experimentally by using Wireless Open-Access Research Platform (WARP), where the comparison between the 4x4 MIMO LTE transmission downlink system in distributed and co-located techniques was examined. The measured Error Vector Magnitude (EVM) results showed that the distributed technique achieved better system performance compared to the co-located arrangement.

Keywords: Multiple-input-multiple-output, MIMO, distributed MIMO, co-located MIMO, LTE.

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17931 Design of Multi-disease Diagnosis Processor using Hypernetworks Technique

Authors: Jae-Yeon Song, Seung-Yerl Lee, Kyu-Yeul Wang, Byung-Soo Kim, Sang-Seol Lee, Seong-Seob Shin, Jae-Young Choi, Chong Ho Lee, Jeahyun Park, Duck-Jin Chung

Abstract:

In this paper, we propose disease diagnosis hardware architecture by using Hypernetworks technique. It can be used to diagnose 3 different diseases (SPECT Heart, Leukemia, Prostate cancer). Generally, the disparate diseases require specified diagnosis hardware model for each disease. Using similarities of three diseases diagnosis processor, we design diagnosis processor that can diagnose three different diseases. Our proposed architecture that is combining three processors to one processor can reduce hardware size without decrease of the accuracy.

Keywords: Diagnosis processor, Hypernetworks, Leukemia, Mask, Prostate cancer, SPECT Heart data

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17930 Watermarking Scheme for Color Images using Wavelet Transform based Texture Properties and Secret Sharing

Authors: Nagaraj V. Dharwadkar, B.B.Amberker

Abstract:

In this paper, a new secure watermarking scheme for color image is proposed. It splits the watermark into two shares using (2, 2)- threshold Visual Cryptography Scheme (V CS) with Adaptive Order Dithering technique and embeds one share into high textured subband of Luminance channel of the color image. The other share is used as the key and is available only with the super-user or the author of the image. In this scheme only the super-user can reveal the original watermark. The proposed scheme is dynamic in the sense that to maintain the perceptual similarity between the original and the watermarked image the selected subband coefficients are modified by varying the watermark scaling factor. The experimental results demonstrate the effectiveness of the proposed scheme. Further, the proposed scheme is able to resist all common attacks even with strong amplitude.

Keywords: VCS, Dithering, HVS, DWT.

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17929 Visualising Energy Efficiency Landscape

Authors: Hairulliza M. Judi, Soon Y. Chee

Abstract:

This paper discusses the landscape design that could increase energy efficiency in a house. By planting trees in a house compound, the tree shades prevent direct sunlight from heating up the building, and it enables cooling off the surrounding air. The requirement for air-conditioning could be minimized and the air quality could be improved. During the life time of a tree, the saving cost from the mentioned benefits could be up to US $ 200 for each tree. The project intends to visually describe the landscape design in a house compound that could enhance energy efficiency and consequently lead to energy saving. The house compound model was developed in three dimensions by using AutoCAD 2005, the animation was programmed by using LightWave 3D softwares i.e. Modeler and Layout to display the tree shadings in the wall. The visualization was executed on a VRML Pad platform and implemented on a web environment.

Keywords: Tree planting, tree shading, energy efficiency, visualization.

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17928 Qualitative Modelling for Ferromagnetic Hysteresis Cycle

Authors: M. Mordjaoui, B. Boudjema, M. Chabane, R. Daira

Abstract:

In determining the electromagnetic properties of magnetic materials, hysteresis modeling is of high importance. Many models are available to investigate those characteristics but they tend to be complex and difficult to implement. In this paper a new qualitative hysteresis model for ferromagnetic core is presented, based on the function approximation capabilities of adaptive neuro fuzzy inference system (ANFIS). The proposed ANFIS model combined the neural network adaptive capabilities and the fuzzy logic qualitative approach can restored the hysteresis curve with a little RMS error. The model accuracy is good and can be easily adapted to the requirements of the application by extending or reducing the network training set and thus the required amount of measurement data.

Keywords: ANFIS modeling technique, magnetic hysteresis, Jiles-Atherton model, ferromagnetic core.

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17927 The Anti-Noise and Anti-Wear Systems for Railways

Authors: Brigita Altenbaher

Abstract:

In recent years there has been a continuous increase of axle loads, tonnage, train speed and train length which has increased both the productivity in the rail sector and the risk of rail breaks and derailments. On the other hand, the environmental requirements (e.g. noise reduction) for railway operations will become tighter in the future. In our research we developed a new composite material which does not change braking properties, is capable of taking extremely high pressure loads, reduces noise and is environmentally friendly. Part of our research was also the development of technology which will be able to apply this material to the rail. The result of our research was the system which reduces the wear out significantly and almost completely eliminates the squealing noise at the same time, and by using only one special material.

Keywords: Active protection, composite material, lubrication, noise reduction, reduction at source, railway.

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17926 Rapid Data Acquisition System for Complex Algorithm Testing in Plastic Molding Industry

Authors: A. Tellaeche, R. Arana

Abstract:

Injection molding is a very complicated process to monitor and control. With its high complexity and many process parameters, the optimization of these systems is a very challenging problem. To meet the requirements and costs demanded by the market, there has been an intense development and research with the aim to maintain the process under control. This paper outlines the latest advances in necessary algorithms for plastic injection process and monitoring, and also a flexible data acquisition system that allows rapid implementation of complex algorithms to assess their correct performance and can be integrated in the quality control process. This is the main topic of this paper. Finally, to demonstrate the performance achieved by this combination, a real case of use is presented.

Keywords: Plastic injection, machine learning, rapid complex algorithm prototyping.

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17925 Heavy Metals in Marine Sediments of Gulf of Izmir

Authors: E. Kam, Z. U. Yümün, D. Kurt

Abstract:

In this study, sediment samples were collected from four sampling sites located on the shores of the Gulf of İzmir. In the samples, Cd, Co, Cr, Cu, Mn, Ni, Pb and Zn concentrations were determined using inductively coupled, plasma-optical emission spectrometry (ICP-OES). The average heavy metal concentrations were: Cd < LOD (limit of detection); Co 14.145 ± 0.13 μg g−1; Cr 112.868 ± 0.89 μg g−1; Cu 34.045 ± 0.53 μg g−1; Mn 481.43 ± 7.65 μg g−1; Ni 76.538 ± 3.81 μg g−1; Pb 11.059 ± 0.53 μg g−1 and Zn 140.133 ± 1.37 μg g−1, respectively. The results were compared with the average abundances of these elements in the Earth’s crust. The measured heavy metal concentrations can serve as reference values for further studies carried out on the shores of the Aegean Sea.

Keywords: Heavy metal, Aegean Sea, ICP-OES, sediment.

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17924 Development of A Meta Description Language for Software/Hardware Cooperative Design and Verification for Model-Checking Systems

Authors: Katsumi Wasaki, Naoki Iwasaki

Abstract:

Model-checking tools such as Symbolic Model Verifier (SMV) and NuSMV are available for checking hardware designs. These tools can automatically check the formal legitimacy of a design. However, NuSMV is too low level for describing a complete hardware design. It is therefore necessary to translate the system definition, as designed in a language such as Verilog or VHDL, into a language such as NuSMV for validation. In this paper, we present a meta hardware description language, Melasy, that contains a code generator for existing hardware description languages (HDLs) and languages for model checking that solve this problem.

Keywords: meta description language, software/hardware codesign, co-verification, formal verification, hardware compiler, modelchecking.

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17923 Optimal One Bit Time Reversal For UWB Impulse Radio In Multi-User Wireless Communications

Authors: Hung Tuan Nguyen

Abstract:

In this paper, with the purpose of further reducing the complexity of the system, while keeping its temporal and spatial focusing performance, we investigate the possibility of using optimal one bit time reversal (TR) system for impulse radio ultra wideband multi-user wireless communications. The results show that, by optimally selecting the number of used taps in the pre-filter the optimal one bit TR system can outperform the full one bit TR system. In some cases, the temporal and spatial focusing performance of the optimal one bit TR system appears to be compatible with that of the original TR system. This is a significant result as the overhead cost is much lower than it is required in the original TR system.

Keywords: Time reversal, optimal one bit, UWB, multi-user interference, inter symbol interference

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17922 Visual Identity Components of Tourist Destination

Authors: Petra Barisic, Zrinka Blazevic

Abstract:

In the world of modern communications, visual identity has predominant influence on the overall success of tourist destinations, but despite of these, the problem of designing thriving tourist destination visual identity and their components are hardly addressed. This study highlights the importance of building and managing the visual identity of tourist destination, and based on the empirical study of well-known Mediterranean destination of Croatia analyses three main components of tourist destination visual identity; name, slogan, and logo. Moreover, the paper shows how respondents perceive each component of Croatia’s visual identity. According to study, logo is the most important, followed by the name and slogan. Research also reveals that Croatian economy lags behind developed countries in understanding the importance of visual identity, and its influence on marketing goal achievements.

Keywords: Components of visual identity, Croatia, tourist destination, visual identity.

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17921 An Efficient Algorithm for Reliability Lower Bound of Distributed Systems

Authors: Mohamed H. S. Mohamed, Yang Xiao-zong, Liu Hong-wei, Wu Zhi-bo

Abstract:

The reliability of distributed systems and computer networks have been modeled by a probabilistic network or a graph G. Computing the residual connectedness reliability (RCR), denoted by R(G), under the node fault model is very useful, but is an NP-hard problem. Since it may need exponential time of the network size to compute the exact value of R(G), it is important to calculate its tight approximate value, especially its lower bound, at a moderate calculation time. In this paper, we propose an efficient algorithm for reliability lower bound of distributed systems with unreliable nodes. We also applied our algorithm to several typical classes of networks to evaluate the lower bounds and show the effectiveness of our algorithm.

Keywords: Distributed systems, probabilistic network, residual connectedness reliability, lower bound.

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17920 A Comparative Study of Standard, Casted and Riveted Eye Design of a Mono Leaf Spring Using CAE Tools

Authors: Gian Bhushan, Vinkel Arora, M.L. Aggarwal

Abstract:

The objective of the present study is to determine better eye end design of a mono leaf spring used in light motor vehicle. A conventional 65Si7 spring steel leaf spring model with standard eye, casted and riveted eye end are considered. The CAD model of the leaf springs is prepared in CATIA and analyzed using ANSYS. The standard eye, casted and riveted eye leaf springs are subjected to similar loading conditions. The CAE analysis of the leaf spring is performed for various parameters like deflection and Von- Mises stress. Mass reduction of 62.9% is achieved in case of riveted eye mono leaf spring as compared to standard eye mono leaf spring for the same loading conditions.

Keywords: CAE, Leaf Spring, 65Si7 spring steel.

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17919 Synthesis of Bimetallic Fe/Cu Nanoparticles with Different Copper Loading Ratios

Authors: May Thant Zin, Josephine Borja, Hirofumi Hinode, Winarto Kurniawan

Abstract:

Nanotechnology has multiple and enormous advantages for all application. Therefore, this research is carried out to synthesize and characterize bimetallic iron with copper nanoparticles. After synthesizing nano zero valent iron by reduction of ferric chloride by sodium borohydride under nitrogen purging environment, bimetallic iron with copper nanoparticles are synthesized by varying different loads of copper chloride. Due to different standard potential (E0) values of copper and iron, copper is coupled with iron at (Cu to Fe ratio of 1:5, 1:6.7, 1:10, 1:20). It is found that the resulted bimetallic Fe/Cu nanoparticles are composing phases of iron and copper. According to the diffraction patterns indicating the state of chemical combination of the bimetallic nanoparticles, the particles are well-combined and crystalline sizes are less than 1000Ao (or 100nm). Specifically, particle sizes of synthesized bimetallic Fe/Cu nanoparticles are ranging from 44.583 nm to 85.149 nm.

Keywords: Bimetallic Fe/Cu nanoparticles, Loading ratio, Synthesis.

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17918 Evaluation of Housing Defects in Build-Then- Sell Houses: A Study of Six Residential Areas

Authors: S. N. F. Mohd Fauzi, N. Yusof, N. Zainul Abidin

Abstract:

The Build-Then-Sell (BTS) is a novel system implemented in Malaysia after a number of complaints have been received from buyers in the preceding Sell-Then-Build (STB) system. When the government announced the implementation of the BTS in 2007, proponents of BTS have asserted that the new system will provide houses with low level of defects. Their argument however is not supported by any empirical data. Hence, this study is conducted to evaluate the housing defects in BTS houses. Six BTS residential areas have been surveyed to collect the defects data. Questionnaires were administered directly to the occupiers in each of the BTS houses through door-to-door visits. The result has shown that the rate of defects for the six residential areas is ranged from minor to slight, which only affect the aesthetic value of the house.

Keywords: Build-Then-Sell houses, housing defects, residential areas, occupiers

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17917 Synthesis of Wavelet Filters using Wavelet Neural Networks

Authors: Wajdi Bellil, Chokri Ben Amar, Adel M. Alimi

Abstract:

An application of Beta wavelet networks to synthesize pass-high and pass-low wavelet filters is investigated in this work. A Beta wavelet network is constructed using a parametric function called Beta function in order to resolve some nonlinear approximation problem. We combine the filter design theory with wavelet network approximation to synthesize perfect filter reconstruction. The order filter is given by the number of neurons in the hidden layer of the neural network. In this paper we use only the first derivative of Beta function to illustrate the proposed design procedures and exhibit its performance.

Keywords: Beta wavelets, Wavenet, multiresolution analysis, perfect filter reconstruction, salient point detect, repeatability.

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17916 An Analysis of Activity-Based Costing in a Manufacturing System

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

Abstract:

Activity-Based Costing (ABC) represents an alternative paradigm to traditional cost accounting system and it often provides more accurate cost information for decision making such as product pricing, product mix, and make-orbuy decisions. ABC models the causal relationships between products and the resources used in their production and traces the cost of products according to the activities through the use of appropriate cost drivers. In this paper, the implementation of the ABC in a manufacturing system is analyzed and a comparison with the traditional cost based system in terms of the effects on the product costs are carried out to highlight the difference between two costing methodologies. By using this methodology, a valuable insight into the factors that cause the cost is provided, helping to better manage the activities of the company.

Keywords: Activity-based costing, manufacturing systems, product costs, traditional costing.

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