Search results for: cost function analysis

Authors: Praseeda Lekshmi.V, Dr.M.Sasikumar

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Facial expression analysis is rapidly becoming an area of intense interest in computer science and human-computer interaction design communities. The most expressive way humans display emotions is through facial expressions. In this paper we present a method to analyze facial expression from images by applying Gabor wavelet transform (GWT) and Discrete Cosine Transform (DCT) on face images. Radial Basis Function (RBF) Network is used to classify the facial expressions. As a second stage, the images are preprocessed to enhance the edge details and non uniform down sampling is done to reduce the computational complexity and processing time. Our method reliably works even with faces, which carry heavy expressions.

Keywords: Face Expression, Radial Basis Function, GaborWavelet Transform, Human Computer Interaction.

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Authors: Sukhwinder Singh Billing, Sushma Gupta, Sukhjit Singh Dhaliwal

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In the present paper, we investigate a differential subordination involving multiplier transformation related to a sector in the open unit disk E = {z : |z| < 1}. As special cases to our main result, certain sufficient conditions for strongly starlike and strongly convex functions are obtained.

Keywords: Analytic function, Multiplier transformation, Strongly starlike function, Strongly convex function.

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Authors: Shahadat Uddin, Md Ekramul Hossain, Arif Khan

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The collaboration among physicians during episodes of care for a hospitalised patient has a significant contribution towards effective health outcome. This research aims at improving this health outcome by analysing the attributes of patient-sharing physician collaboration network (PCN) on hospital data. To accomplish this goal, we present a research framework that explores the impact of several types of attributes (such as clique and clan) of PCN on hospitalisation cost and hospital length of stay. We use electronic health insurance claim dataset to construct and explore PCNs. Each PCN is categorised as ‘low’ and ‘high’ in terms of hospitalisation cost and length of stay. The results from the proposed model show that the clique and clan of PCNs affect the hospitalisation cost and length of stay. The clique and clan of PCNs show the difference between ‘low’ and ‘high’ PCNs in terms of hospitalisation cost and length of stay. The findings and insights from this research can potentially help the healthcare stakeholders to better formulate the policy in order to improve quality of care while reducing cost.

Keywords: Clique, clan, electronic health records, physician collaboration.

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Authors: M. R. AlRashidi, M. F. AlHajri, M. E. El-Hawary

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An enhanced particle swarm optimization algorithm (PSO) is presented in this work to solve the non-convex OPF problem that has both discrete and continuous optimization variables. The objective functions considered are the conventional quadratic function and the augmented quadratic function. The latter model presents non-differentiable and non-convex regions that challenge most gradient-based optimization algorithms. The optimization variables to be optimized are the generator real power outputs and voltage magnitudes, discrete transformer tap settings, and discrete reactive power injections due to capacitor banks. The set of equality constraints taken into account are the power flow equations while the inequality ones are the limits of the real and reactive power of the generators, voltage magnitude at each bus, transformer tap settings, and capacitor banks reactive power injections. The proposed algorithm combines PSO with Newton-Raphson algorithm to minimize the fuel cost function. The IEEE 30-bus system with six generating units is used to test the proposed algorithm. Several cases were investigated to test and validate the consistency of detecting optimal or near optimal solution for each objective. Results are compared to solutions obtained using sequential quadratic programming and Genetic Algorithms.

Keywords: Particle Swarm Optimization, Optimal Power Flow, Economic Dispatch.

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Authors: Medya Fathi

Abstract:

When public transportation projects were delivered through design-bid-build and later design-build, governments found a serious issue: inadequate funding. With population growth, governments began to develop new arrangements in which the private sectors were involved to cut the financial burden. This arrangement, Public-Private Partnership (PPP), has its own risks; however, performance outputs can motivate or discourage its use. On top of such output are time and budget, which can be affected by the type of project delivery methods. Project completion within or ahead of schedule as well as within or under budget is among any owner’s objectives. With a higher application of PPP in the highway industry in the US and insufficient research, the current study addresses the schedule and cost performance of PPP highway projects and determines which one outperforms the other. To meet this objective, after collecting performance data of all PPP projects, schedule growth and cost growth are calculated, and finally, statistical analysis is conducted to evaluate the PPP performance. The results show that PPP highway projects on average have saved time and cost; however, the main benefit is a faster delivery rather than an under-budget completion. This study can provide better insights to understand PPP highways’ performance and assist practitioners in applying PPP for transportation projects with the opportunity to save time and cost.

Keywords: Cost, delivery method, highway, public-private partnership, schedule, transportation.

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Authors: Masaru Furukawa, Shigeki Hirobayashi, Tadanobu Misawa

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Nowadays, IT/Business strategy alignment is still a key topic of concern among managers worldwide. Change has always being considered the primary challenge affecting the strategy alignment. Planning for alignment in uncertain and dynamic changing environments is burdened with risk as organizations seek to understand how much flexibility to build in their management information system so as to maintain high levels of alignment. The literature review showed that there is a tight relationship between IT infrastructure flexibility and the strategy alignment with strategic information systems (SIS) planning serving as a moderator of this relationship, and that emphasized the needs for organizations to use SIS planning consistently and to monitor the relationship between IS flexibility and the alignment. This paper presents the procedure of SIS planning with IS flexibility renovation via future oriented analysis of POC (penalty of change) as a function of cost and time. Using this SIS planning and monitoring IS flexibility and the alignment during periods of increased change in dynamic and uncertain environments reduces the risk that could transform IT into an inhibitor rather than an enabler of change.

Keywords: IT/Business strategy alignment, strategic information systems (SIS) planning, IS flexibility, penalty of change (POC).

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Authors: R. Gunabalan, V. Subbiah

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This paper discusses the novel graphical approach for stability analysis of multi induction motor drive controlled by a single inverter. Stability issue arises in parallel connected induction motors under unbalanced load conditions. The two powerful globally accepted modeling and simulation software packages such as MATLAB and LabVIEW are selected to perform the stability analysis. The stability investigation is performed for different load conditions and difference in stator and rotor resistances among the two motors. It is very simple and effective than the techniques presented to obtain the stability of the parallel connected induction motor drive under unbalanced load conditions. Approximate transfer functions are considered to model the induction motors, load dynamics, speed controllers and inverter. Simulink library tools are utilized to model the entire drive scheme in MATLAB. Stability study is discussed in LabVIEW using control design and simulation toolkits. Simulation results are illustrated for various running conditions to demonstrate the effectiveness of the transfer function method.

Keywords: Induction motor, Modeling, Stability analysis, Transfer function model.

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Authors: Johnson Adafin, James O. B. Rotimi, Suzanne Wilkinson, Abimbola O. Windapo

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An aspect of client expenditure management that requires attention is the level of accuracy achievable in design-stage elemental cost planning. This has been a major concern for construction clients and practitioners in New Zealand (NZ). Pre-tender estimating inaccuracies are significantly influenced by the level of risk information available to estimators. Proper cost planning activities should ensure the production of a project’s likely construction costs (initial and final), and subsequent cost control activities should prevent unpleasant consequences of cost overruns, disputes and project abandonment. If risks were properly identified and priced at the design stage, observed variance between design-stage elemental cost plans (ECPs) and final tender sums (FTS) (initial contract sums) could be reduced. This study investigates the variations between design-stage ECPs and FTS of construction projects, with a view to identifying risk factors that are responsible for the observed variance. Data were sourced through interviews, and risk factors were identified by using thematic analysis. Access was obtained to project files from the records of study participants (consultant quantity surveyors), and document analysis was employed in complementing the responses from the interviews. Study findings revealed the discrepancies between ECPs and FTS in the region of -14% and +16%. It is opined in this study that the identified risk factors were responsible for the variability observed. The values obtained from the analysis would enable greater accuracy in the forecast of FTS by Quantity Surveyors. Further, whilst inherent risks in construction project developments are observed globally, these findings have important ramifications for construction projects by expanding existing knowledge on what is needed for reasonable budgetary performance and successful delivery of construction projects. The findings contribute significantly to the study by providing quantitative confirmation to justify the theoretical conclusions generated in the literature from around the world. This therefore adds to and consolidates existing knowledge.

Keywords: Accuracy, design-stage, elemental cost plan, final tender sum, New Zealand.

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Authors: Kittipong Tripetch

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This paper proposes a study of input impedance of 2 types of CMOS active inductors. It derives 2 input impedance formulas. The first formula is the input impedance of the grounded active inductor. The second formula is the input impedance of the floating active inductor. After that, these formulas can be used to simulate magnitude and phase response of input impedance as a function of current consumption with MATLAB. Common mode rejection ratio (CMRR) of the fully differential bandpass amplifier is derived based on superposition principle. CMRR as a function of input frequency is plotted as a function of current consumption. 

Keywords: Grounded active inductor, floating active inductor, Fully differential bandpass amplifier.

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Authors: Samira Malekmohammadi Golsefid, Mehdi Ghazanfari, Somayeh Alizadeh

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The goal of this paper is to segment the countries based on the value of export from Iran during 14 years ending at 2005. To measure the dissimilarity among export baskets of different countries, we define Dissimilarity Export Basket (DEB) function and use this distance function in K-means algorithm. The DEB function is defined based on the concepts of the association rules and the value of export group-commodities. In this paper, clustering quality function and clusters intraclass inertia are defined to, respectively, calculate the optimum number of clusters and to compare the functionality of DEB versus Euclidean distance. We have also study the effects of importance weight in DEB function to improve clustering quality. Lastly when segmentation is completed, a designated RFM model is used to analyze the relative profitability of each cluster.

Keywords: Customers segmentation, Customer relationship management, Clustering, Data Mining

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Authors: Oh Hyeon Jeon, WooYoung Jung

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In this study, seepage analysis was performed by the level difference between upstream and downstream of weir structure for safety evaluation of weir structure against flooding. Monte Carlo Simulation method was employed by considering the probability distribution of the adjacent ground parameter, i.e., permeability coefficient of weir structure. Moreover, by using a commercially available finite element program (ABAQUS), modeling of the weir structure is carried out. Based on this model, the characteristic of water seepage during flooding was determined at each water level with consideration of the uncertainty of their corresponding permeability coefficient. Subsequently, fragility function could be constructed based on this response from numerical analysis; this fragility function results could be used to determine the weakness of weir structure subjected to flooding disaster. They can also be used as a reference data that can comprehensively predict the probability of failur,e and the degree of damage of a weir structure.

Keywords: Weir structure, seepage, flood disaster fragility, probabilistic risk assessment, Monte-Carlo Simulation, permeability coefficient.

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Authors: Mohammed Qasim, Kyoung-Dae Kim

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In this paper, we present the design of the super-ellipsoidal potential function (SEPF), that can be used for autonomous collision avoidance of an unmanned aerial vehicle (UAV) in a 3-dimensional space. In the design of SEPF, we have the full control over the shape and size of the potential function. In particular, we can adjust the length, width, height, and the amount of flattening at the tips of the potential function so that the collision avoidance motion vector generated from the potential function can be adjusted accordingly. Based on the idea of the SEPF, we also propose an approach for the local autonomy of a UAV for its collision avoidance when the UAV is teleoperated by a human operator. In our proposed approach, a teleoperated UAV can not only avoid collision autonomously with other surrounding objects but also track the operator’s control input as closely as possible. As a result, an operator can always be in control of the UAV for his/her high-level guidance and navigation task without worrying too much about the UAVs collision avoidance while it is being teleoperated. The effectiveness of the proposed approach is demonstrated through a human-in-the-loop simulation of quadrotor UAV teleoperation using virtual robot experimentation platform (v-rep) and Matlab programs.

Keywords: Artificial potential function, autonomy, collision avoidance, teleoperation, quadrotor, UAV.

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Authors: Yasmin Tantawi, Mary Beth Rosson

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In response to the dearth of information about emoji use for different purposes in different settings, this paper investigates the paralinguistic function of emojis within Twitter communication in the United States. To conduct this investigation, the Twitter feeds from 16 population centers spread throughout the United States were collected from the Twitter public API. One hundred tweets were collected from each population center, totaling to 1,600 tweets. Tweets containing emojis were next extracted using the “emot” Python package; these were then analyzed via the IBM Watson API Natural Language Understanding module to identify the topics discussed. A manual content analysis was then conducted to ascertain the paralinguistic and emotional features of the emojis used in these tweets. We present our characterization of emoji usage in Twitter and discuss implications for the design of Twitter and other text-based communication tools.

Keywords: Computer mediated communication, content analysis, paralinguistics, sociology.

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Authors: Anita S. Gangal, P. K. Kalra, D. S. Chauhan

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The backpropagation algorithm in general employs quadratic error function. In fact, most of the problems that involve minimization employ the Quadratic error function. With alternative error functions the performance of the optimization scheme can be improved. The new error functions help in suppressing the ill-effects of the outliers and have shown good performance to noise. In this paper we have tried to evaluate and compare the relative performance of complex valued neural network using different error functions. During first simulation for complex XOR gate it is observed that some error functions like Absolute error, Cauchy error function can replace Quadratic error function. In the second simulation it is observed that for some error functions the performance of the complex valued neural network depends on the architecture of the network whereas with few other error functions convergence speed of the network is independent of architecture of the neural network.

Keywords: Complex backpropagation algorithm, complex errorfunctions, complex valued neural network, split activation function.

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Authors: Asim Kumar Pal, Debabrata Nath, Sumit Chakraborty

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This paper presents an economic game for sybil detection in a distributed computing environment. Cost parameters reflecting impacts of different sybil attacks are introduced in the sybil detection game. The optimal strategies for this game in which both sybil and non-sybil identities are expected to participate are devised. A cost sharing economic mechanism called Discriminatory Rewarding Mechanism for Sybil Detection is proposed based on this game. A detective accepts a security deposit from each active agent, negotiates with the agents and offers rewards to the sybils if the latter disclose their identity. The basic objective of the detective is to determine the optimum reward amount for each sybil which will encourage the maximum possible number of sybils to reveal themselves. Maintaining privacy is an important issue for the mechanism since the participants involved in the negotiation are generally reluctant to share their private information. The mechanism has been applied to Tor by introducing a reputation scoring function.

Keywords: Game theory, Incentive mechanism, Reputation, Sybil Attack

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Authors: Mihai Liviu Despa

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The paper tackles the topic of determining the cost of innovation in software development projects. Innovation can be achieved either in a planned or unplanned manner. The paper approaches the scenarios were innovation is planned for. As a starting point an innovative software development project is analyzed. The project is depicted step by step as it was implemented, from inception to delivery. Costs that are proprietary to innovation in software development are isolated based on the author’s personal experience in managing the above mentioned project. Innovation costs components identified by the author are then validated using open discussions with software development professionals and projects managers on LinkedIn groups. In order to receive relevant feedback only groups that focus on software development and innovation management are targeted. Additional innovation cost components suggested by software development professionals and projects managers are also considered. Based on the identified cost components an indicator is built. The indicator is meant to formalize the process of determining the cost of innovation in a software development project. The indicator aggregates all the innovation cost components that are identified in the research process. The process of calculating each cost component is also described. Conclusions are formulated and new related research topics are submitted for debate.

Keywords: Innovation cost, IT project management, software development.

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Authors: Stephan Printz, Kristina Lahl, René Vossen, Sabina Jeschke

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Strategic investment decisions are characterized by high innovation potential and long-term effects on the competitiveness of enterprises. Due to the uncertainty and risks involved in this complex decision making process, the need arises for well-structured support activities. A method that considers cost and the long-term added value is the cost-benefit effectiveness estimation. One of those methods is the “profitability estimation focused on benefits – PEFB”-method developed at the Institute of Management Cybernetics at RWTH Aachen University. The method copes with the challenges associated with strategic investment decisions by integrating long-term non-monetary aspects whilst also mapping the chronological sequence of an investment within the organization’s target system. Thus, this method is characterized as a holistic approach for the evaluation of costs and benefits of an investment. This participation-oriented method was applied to business environments in many workshops. The results of the workshops are a library of more than 96 cost aspects, as well as 122 benefit aspects. These aspects are preprocessed and comparatively analyzed with regards to their alignment to a series of risk levels. For the first time, an accumulation and a distribution of cost and benefit aspects regarding their impact and probability of occurrence are given. The results give evidence that the PEFB-method combines precise measures of financial accounting with the incorporation of benefits. Finally, the results constitute the basics for using information technology and data science for decision support when applying within the PEFB-method.

Keywords: Cost-benefit analysis, multi-criteria decision, profitability estimation focused on benefits, risk and uncertainty analysis.

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Authors: Hsuan-Chu Li

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We demonstrate a way to count the number of Young tableau u of shape λ = (k, k,L, k) with | λ |= lk by expanding Schur function. This result gives an answer to the question that was put out by Jenny Buontempo and Brian Hopkins.

Keywords: Young tableau, Schur function.

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Authors: Abdulrahman A. Bahaddad, Mohammed Beshir

Abstract:

The objective of this paper is to demonstrate and describe eight different types of power generation technologies and to understand the history and future trends of each technology. In addition, a comparative analysis between these technologies will be presented with respect to their cost analysis and associated performance.

Keywords: Conventional power generation, economic analysis, environmental impact, renewable energy power generation.

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Authors: T. Balogh, L. G. Vigh

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Seismic design may require non-conventional concept, due to the fact that the stiffness and layout of the structure have a great effect on the overall structural behaviour, on the seismic load intensity as well as on the internal force distribution. To find an economical and optimal structural configuration the key issue is the optimal design of the lateral load resisting system. This paper focuses on the optimal design of regular, concentric braced frame (CBF) multi-storey steel building structures. The optimal configurations are determined by a numerical method using genetic algorithm approach, developed by the authors. Aim is to find structural configurations with minimum structural cost. The design constraints of objective function are assigned in accordance with Eurocode 3 and Eurocode 8 guidelines. In this paper the results are presented for various building geometries, different seismic intensities, and levels of energy dissipation.

Keywords: Dissipative Structures, Genetic Algorithm, Seismic Effects, Structural Optimization.

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Authors: Marko A. Rodriguez

Abstract:

There exists an injective, information-preserving function that maps a semantic network (i.e a directed labeled network) to a directed network (i.e. a directed unlabeled network). The edge label in the semantic network is represented as a topological feature of the directed network. Also, there exists an injective function that maps a directed network to an undirected network (i.e. an undirected unlabeled network). The edge directionality in the directed network is represented as a topological feature of the undirected network. Through function composition, there exists an injective function that maps a semantic network to an undirected network. Thus, aside from space constraints, the semantic network construct does not have any modeling functionality that is not possible with either a directed or undirected network representation. Two proofs of this idea will be presented. The first is a proof of the aforementioned function composition concept. The second is a simpler proof involving an undirected binary encoding of a semantic network.

Keywords: general-modeling, multi-relational networks, semantic networks

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Authors: Shadi Janbabaei, Hossein Gharaee Garakani, Naser Mohammadzadeh

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Internet of things is a new concept that its emergence has caused ubiquity of sensors in human life, so that at any time, all data are collected, processed and transmitted by these sensors. In order to establish a secure connection, the first challenge is authentication between sensors. However, this challenge also requires some features so that the authentication is done properly. Anonymity, untraceability, and being lightweight are among the issues that need to be considered. In this paper, we have evaluated the authentication protocols and have analyzed the security vulnerabilities found in them. Then an improved light weight authentication protocol for sensor-to-sensor communications is presented which uses the hash function and logical operators. The analysis of protocol shows that security requirements have been met and the protocol is resistant against various attacks. In the end, by decreasing the number of computational cost functions, it is argued that the protocol is lighter than before.

Keywords: Anonymity, authentication, Internet of Things, lightweight, untraceablity.

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Authors: A. Jrade, N. Markiz, N. Albelwi

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Optimizing equipment selection in heavy earthwork operations is a critical key in the success of any construction project. The objective of this research incentive was geared towards developing a computer model to assist contractors and construction managers in estimating the cost of heavy earthwork operations. Economical operation analysis was conducted for an equipment fleet taking into consideration the owning and operating costs involved in earthwork operations. The model is being developed in a Microsoft environment and is capable of being integrated with other estimating and optimization models. In this study, Caterpillar® Performance Handbook [5] was the main resource used to obtain specifications of selected equipment. The implementation of the model shall give optimum selection of equipment fleet not only based on cost effectiveness but also in terms of versatility. To validate the model, a case study of an actual dam construction project was selected to quantify its degree of accuracy.

Keywords: Operation analysis, optimization model, equipment economics, equipment selection.

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Authors: Moataz M. Naguib, Hatem Khater, A. Baith Mohamed

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MARS is a shared-key (symmetric) block cipher algorithm supporting 128-bit block size and a variable key size of between 128 and 448 bits. MARS has a several rounds of cryptographic core that is designed to take advantage of the powerful results for improving security/performance tradeoff over existing ciphers. In this work, a new function added to improve the ciphering process it is called, Meta-Morphic function. This function use XOR, Rotating, Inverting and No-Operation logical operations before and after encryption process. The aim of these operations is to improve MARS cipher process and makes a high confusion criterion for the Ciphertext.

Keywords: AES, MARS, Metamorphic, Cryptography, Block Cipher.

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Authors: Hongbin Gu, Dongsu Wu, Hui Liu

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A novel low-cost flight simulator with the development goals cost effectiveness and high performance has been realized for meeting the huge pilot training needs of airlines. The simulator consists of an aircraft dynamics model, a sophisticated designed low-profile electrical driven motion system with a subsided cabin, a mixed reality based semi-virtual cockpit system, a control loading system and some other subsystems. It shows its advantages over traditional flight simulator by its features achieved with open architecture, software solutions and low-cost hardware.

Keywords: Flight simulator, mixed reality, motion system, control loading system.

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Authors: Zainal Abidin Akasah, Maizam Alias, Azuin Ramli

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The safety and health performances aspects of a building are the most challenging aspect of facility management. It requires a deep understanding by the building managers on the factors that contribute to health and safety performances. This study attempted to develop an explanatory architectural safety performance model for stratified low-cost housing in Malaysia. The proposed Building Safety and Health Performance (BSHP) model was tested empirically through a survey on 308 construction practitioners using partial least squares (PLS) and structural equation modelling (SEM) tool. Statistical analysis results supports the conclusion that architecture, building services, external environment, management approaches and maintenance management have positive influence on safety and health performance of stratified low-cost housing in Malaysia. The findings provide valuable insights for construction industry to introduce BSHP model in the future where the model could be used as a guideline for training purposes of managers and better planning and implementation of building management.

Keywords: Building management, stratified low-cost housing, Safety and health model

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Authors: Pa Pa Lin

Abstract:

This research work is concerned with the eigenvalue problem for the integral operators which are obtained by linearization of a nonlocal evolution equation. The purpose of section II.A is to describe the nature of the problem and the objective of the project. The problem is related to the “stable solution" of the evolution equation which is the so-called “instanton" that describe the interface between two stable phases. The analysis of the instanton and its asymptotic behavior are described in section II.C by imposing the Green function and making use of a probability kernel. As a result , a classical Theorem which is important for an instanton is proved. Section III devoted to a study of the integral operators related to interface dynamics which concern the analysis of the Cauchy problem for the evolution equation with initial data close to different phases and different regions of space.

Keywords: Evolution, Green function, instanton, integral operators.

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Authors: M. Cangi, T. Dolar, C. Ersoy, Y. E. Aydogdu, A. I. Aydeniz, A. Mugan

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The drum is one of the critical parts in a washing machine in which the clothes are washed and spin by the rotational movement. It is activated by the drum shaft which is attached to an electric motor and subjected to dynamic loading. Being one of the critical components, failures of the drum require costly repairs of dynamic components. In this study, tolerance bands between the drum shaft and its two bearings were examined to develop a relationship between the fatigue life of the shaft and the interaction tolerances. Optimization of tolerance bands was completed in consideration of the fatigue life of the shaft as the cost function. The following methodology is followed: multibody dynamic model of a washing machine was constructed and used to calculate dynamic loading on the components. Then, these forces were used in finite element analyses to calculate the stress field in critical components which was used for fatigue life predictions. The factors affecting the fatigue life were examined to find optimum tolerance grade for a given test condition. Numerical results were verified by experimental observations.

Keywords: Fatigue life, finite element analysis, tolerance analysis, optimization.

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Authors: Y. Abdelrazig, A. Ghanem

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Construction projects are information intensive in nature and involve many activities that are related to each other. Wireless technologies can be used to improve the accuracy and timeliness of data collected from construction sites and shares it with appropriate parties. Nonetheless, the construction industry tends to be conservative and shows hesitation to adopt new technologies. A main concern for owners, contractors or any person in charge on a job site is the cost of the technology in question. Wireless technologies are not cheap. There are a lot of expenses to be taken into consideration, and a study should be completed to make sure that the importance and savings resulting from the usage of this technology is worth the expenses. This research attempts to assess the effectiveness of using the appropriate wireless technologies based on criteria such as performance, reliability, and risk. The assessment is based on a utility function model that breaks down the selection issue into alternatives attribute. Then the attributes are assigned weights and single attributes are measured. Finally, single attribute are combined to develop one single aggregate utility index for each alternative.

Keywords: Analytic Hierarchy Process, Utility Function, Wireless Technologies, construction management.

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Authors: R. A. Sabir , X. Xinping , S.A. Sabr

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This paper has presented research in progress concerning the contribution of target costing approach to achievement competitive price in the Iraqi firm. The title of the paper is one of the subjects that get large concerns in the finance and business world in the present time. That is because many competitive firms have appeared in the regional and global markets and the rapid changes that covered all fields of life. On the other hand, this paper concentrated on lack knowledge of the industrial firms, regarding the significant role of target cost for achieving the competitive prices. The paper depends on the main supposition, using the competitive price to get the target cost in the industrial firms. In order to achieve competitive advantage in business world the firms should rely on modern methods to manage cost and profit. From strategic perspective the target cost achieves a so powerful competitive advantage represented in cost reduction. Nevertheless the target cost does not exclude the calculation and survey of costs during the production process. Products- estimated costs are calculated and compared with the target costs.

Keywords: Target Costing, Competitive Price, Target Profit, Iraq Kurdistan Region.

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