Search results for: E. Akyol

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

Abstract:

Activity-Based Costing (ABC) which has become an important aspect of manufacturing/service organizations can be defined as a methodology that measures the cost and performance of activities, resources and cost objects. It can be considered as an alternative paradigm to traditional cost-based accounting systems. The objective of this paper is to illustrate an application of ABC method and to compare the results of ABC with traditional costing methods. The results of the application highlight the weak points of traditional costing methods and an S-Curve obtained is used to identify the undercosted and overcosted products of the firm.

Keywords: Activity-based costing, cost drivers, overheads, traditional costing.

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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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Authors: A. Aydin, E. Akyol, N. Soyatik

Abstract:

This study has been presented which is a detailed work of seismic microzonation of the city center. For seismic microzonation area of 225 km2 has been selected as the study area. MASW (Multichannel analysis of surface wave) and seismic refraction methods have been used to generate one-dimensional shear wave velocity profile at 250 locations and two-dimensional profile at 60 locations. These shear wave velocities are used to estimate equivalent shear wave velocity in the study area at every 2 and 5 m intervals up to a depth of 60 m. Levels of equivalent shear wave velocity of soil are used the classified of the study area. After the results of the study, it must be considered as components of urban planning and building design of Denizli and the application and use of these results should be required and enforced by municipal authorities.

Keywords: Seismic microzonation, liquefaction, land use management.

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Authors: Hilmi Kuscu, Ahmet Cihan, Kamil Kahveci, Ugur Akyol

Abstract:

In this study, a software has been developed to predict the optimum conditions for drying of cotton based yarn bobbins in a hot air dryer. For this purpose, firstly, a suitable drying model has been specified using experimental drying behavior for different values of drying parameters. Drying parameters in the experiments were drying temperature, drying pressure, and volumetric flow rate of drying air. After obtaining a suitable drying model, additional curve fittings have been performed to obtain equations for drying time and energy consumption taking into account the effects of drying parameters. Then, a software has been developed using Visual Basic programming language to predict the optimum drying conditions for drying time and energy consumption.

Keywords: Drying, bobbin, cotton, PLC control, Visual Basic.

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Authors: Erdal Akyol, Mutlu Alkan, Ali Aydin

Abstract:

Multi criteria decision analysis (MDCA) covers both data and experience. It is very common to solve the problems with many parameters and uncertainties. GIS supported solutions improve and speed up the decision process. Weighted grading as a MDCA method is employed for solving the geotechnical problems. In this study, geotechnical parameters namely soil type; SPT (N) blow number, shear wave velocity (Vs) and depth of underground water level (DUWL) have been engaged in MDCA and GIS. In terms of geotechnical aspects, the settlement suitability of the municipal area was analyzed by the method. MDCA results were compatible with the geotechnical observations and experience. The method can be employed in geotechnical oriented microzoning studies if the criteria are well evaluated.

Keywords: GIS, spatial analysis, multi criteria decision analysis, geotechnics.

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Authors: Ugur Akyol, Dinçer Akal, Ahmet Cihan, Kamil Kahveci

Abstract:

This study is concerned with the investigation of the suitability of several empirical and semi-empirical drying models available in the literature to define drying behavior of viscose yarn bobbins. For this purpose, firstly, experimental drying behaviour of viscose bobbins was determined on an experimental dryer setup which was designed and manufactured based on hot-air bobbin dryers used in textile industry. Afterwards, drying models considered were fitted to the experimentally obtained moisture ratios. Drying parameters were drying temperature and bobbin diameter. The fit was performed by selecting the values for constants in the models in such a way that these values make the sum of the squared differences between the experimental and the model results for moisture ratio minimum. Suitability of fitting was specified as comparing the correlation coefficient, standard error and mean square deviation. The results show that the most appropriate model in describing the drying curves of viscose bobbins is the Page model.

Keywords: Drying, moisture ratio, Page model, viscose

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Authors: T. Atan, T. Ayyıldız, P. Akyol

Abstract:

The purpose of this study was to examine and compare physical fitness values of students engaged in different team sport branches Totally 60 female, and 60 male athletes, that 20 athletes in each branch which are volleyball, basketball and football participated the study as a volunteer. The mean ages of female and male athletes were 21.20 ±1.87 and 21.61 ± 1.61 respectively. Age, height, body weight, body mass index, flexibility, body fat percentage, 30m sprint, maximum oxygen consumption capacity (MaxVO2) and drop jump values were measured. As a result of measurements, significant differences were found in height, weight, MaxVO2, shuttle run speed between different sports branches in female athletes. In male athletes, height, body weight, flexibility, 30m split speed and drop jump values were found significantly different between sports branches. As a conclusion and as a literature, it can be said that structure of body has to be appropriate with the engaged sports branch. Physical fitness values that required the sports branches can be expressed clearly by increasing the number of subjects.

Keywords: Volleyball, basketball, football, athletes, physical fitness.

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Authors: Mahmud Gungor, Ali Aydin, Erdal Akyol, Suat Tasdelen

Abstract:

The understanding of geotechnical characteristics of near-surface material and the effects of the groundwater is very important problem in such as site studies. For showing the relations between seismic data and groundwater, we selected about 25 km2 as the study area. It has been presented which is a detailed work of seismic data and groundwater depths of Gokpinar Damp area. Seismic waves velocity (Vp and Vs) are very important parameters showing the soil properties. The seismic records were used the method of the multichannel analysis of surface waves near area of Gokpinar Damp area. Sixty sites in this area have been investigated with survey lines about 60 m in length. MASW (Multichannel analysis of surface wave) method has been used to generate onedimensional shear wave velocity profile at locations. These shear wave velocities are used to estimate equivalent shear wave velocity in the study area at every 2 and 5 m intervals up to a depth of 45 m. Levels of equivalent shear wave velocity of soil are used the classified of the study area. After the results of the study, it must be considered as components of urban planning and building design of Gokpinar Damp area, Denizli and the application and use of these results should be required and enforced by municipal authorities.

Keywords: Seismic data, Gokpinar Damp, urban planning, Denizli.

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Authors: Nihat Hakan Akyol, Irfan Yolcubal

Abstract:

In-situ chemical oxidation (ISCO) has been widely used for source zone remediation of Dense Nonaqueous Phase Liquids (DNAPLs) in subsurface environments. DNAPL source zones for karst aquifers are generally located in epikarst where the DNAPL mass is trapped either in karst soil or at the regolith contact with carbonate bedrock. This study aims to investigate the performance of oxidation of residual trichloroethylene found in such environments by potassium permanganate. Batch and flow cell experiments were conducted to determine the kinetics and the mass removal rate of TCE. pH change, Cl production, TCE and MnO4 destruction were monitored routinely during experiments. Nonreactive tracer tests were also conducted prior and after the oxidation process to determine the influence of oxidation on flow conditions. The results show that oxidant consumption rate of the calcareous epikarst soil was significant and the oxidant demand was determined to be 20 g KMnO4/kg soil. Oxidation rate of residual TCE (1.26x10-3 s-1) was faster than the oxidant consumption rate of the soil (2.54 - 2.92x10-4 s-1) at only high oxidant concentrations (> 40 mM KMnO4). Half life of TCE oxidation ranged from 7.9 to 10.7 min. Although highly significant fraction of residual TCE mass in the system was destroyed by permanganate oxidation, TCE concentration in the effluent remained above its MCL. Flow interruption tests indicate that efficiency of ISCO was limited by the rate of TCE dissolution and the rate-limited desorption of TCE. The residence time and the initial concentration of the oxidant in the source zone also controlled the efficiency of ISCO in epikarst.

Keywords: Epikarst, in-situ chemical oxidation, permanganate.

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