• Title/Summary/Keyword: accounting systems

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Mechanisms of sulfate ionic diffusion in porous cement based composites

  • Gospodinov, P.;Mironova, M.;Kazandjiev, R.
    • Computers and Concrete
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    • v.4 no.4
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    • pp.273-284
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    • 2007
  • The paper considers a theoretical model for the study of the process of transfer of sulfate ions in saturated porous media - mineral composites. In its turn, the model treats diffusion of sulfate ions into cement based composites, accounting for simultaneous effects such as filling of micro-capillaries with ions and chemical products and liquid push out of them. The proposed numerical algorithm enables one to account for those simultaneous effects, as well as to model the diffusive behavior of separate sections of the considered volume, such as inert fillers. The cases studied illustrate the capabilities of the proposed model and those of the algorithm developed to study diffusion, considering the specimen complex configuration. Computations show that the theoretical assumptions enable one to qualitatively estimate the experimental evidence and the capabilities of the studied composite. The results found can be used to both assess the sulfate corrosion in saturated systems and predict and estimate damage of structures built of cement-based mineral composites.

Comparisons of smart damping treatments based on FEM modeling of electromechanical impedance

  • Providakis, C.P.;Kontoni, D.P.N.;Voutetaki, M.E.;Stavroulaki, M.E.
    • Smart Structures and Systems
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    • v.4 no.1
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    • pp.35-46
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    • 2008
  • In this paper the authors address the problem of comparing two different smart damping techniques using the numerical modelling of the electro-mechanical impedance for plate structures partially treated with active constrained layer damping treatments. The paper summarizes the modelling procedures including a finite element formulation capable of accounting for the observed behaviour. The example used is a smart cantilever plate structure containing a viscoelastic material (VEM) layer sandwiched between a piezoelectric constrained layer and the host vibrating plate. Comparisons are made between active constrained layer and active damping only and based on the resonance frequency amplitudes of the electrical admittance numerically evaluated at the surface of the piezoelectric model of the vibrating structure.

제조업의 성과측정 시스템 특성에 관한 탐색적 연구

  • 이승규;박상범
    • Proceedings of the Korean Operations and Management Science Society Conference
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    • 1998.10a
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    • pp.118-121
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    • 1998
  • We present an early result of a research for formalization of the characteristics and effectiveness of manufacturing performance measurement systems (PMS). Recently manufacturing PMS has been a focus of broad research efforts due to its practical role playing in managers' decision making process. There have been so many suggestive researches that explain the troubles with old cost accounting-based PMS and describe the desirable properties of PMS in strategic management of manufacturing operations. The lack of empirical investigation in this area, however, has left us unsure about what are the real characteristics that distinguish one PMS from another. In this paper, we propose a conceptual framework that can be used to describe the environment, in which a specific PMS works, the characteristic and the utilization variables of a PMS. Then we report the result of a field survey, where we found three distinctive characteristics of a PMS, contents, vertical integration, and horizontal integration. Further, we discuss the relationships of the variables with the utilization of PMS, manufacturing strategy, manufacturing improvement programs, and business performance.

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Microfinance and Poverty Alleviation: An Empirical Reflection

  • Mago, Stephen
    • The Journal of Asian Finance, Economics and Business
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    • v.1 no.2
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    • pp.5-13
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    • 2014
  • The purpose of this paper is to carry out an empirical analysis of the link that exists between microfinance and poverty alleviation. The analysis is driven by literature searches on empirical works done by different researchers in different contexts. Qualitative research methodology was adopted, following a desktop approach. An empirical literature review took a centre stage in this investigation. An analysis of empirical works shows that microfinance enhances poverty alleviation despite the challenges such as the Indian Andhra Pradesh crisis. The paper is limited to a review of empirical sources of literature. A field survey, supported by an econometric analysis would have helped to generate robust results. This paper attempts to bring together the empirical works that were done in different contexts to shed light on the important relationship between microfinance and poverty. Many research works on microfinance depend upon personal anecdotes, thus this present paper attempts to compile the scattered empirical findings on microfinance and poverty alleviation.

A modeling analysis of call processing capacity of CPS (통신처리스스템의 호처리 용량 모델링 및 분석)

  • Hong, Ryong-Pyo;Huh, Jae-Doo;Lee, Jin
    • The Journal of Korean Institute of Communications and Information Sciences
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    • v.22 no.11
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    • pp.2381-2387
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    • 1997
  • The Communication Processing Systems(CPS) is a gateway that supports 01410 hitel service by connecting the public switched telephone network(PSTN) with the public switched data network(PSDN). The CPS is made the meausred rate accounting method for the biling after extracting the originating numbers from the nearest local PSTN. In this paper, a numerical simulation is carried out on the offered traffic per user on the telephone access part of the CPS according to change of call loss probability and also propose the proper number of channels based on the simulation results.

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A Theoretical Consideration on International Transfer Pricing Factors (국제대체가격결정 요인에 관한 이론적 고찰)

  • 오종철
    • Journal of Korean Society of Industrial and Systems Engineering
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    • v.21 no.48
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    • pp.73-87
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    • 1998
  • Recently the international transfer pricing became the most popular topic in accounting of the research as well as of the practice. Modern corporations have been experiencing a lot of changes in managerial control technique as their scale and scope of activities grows and the environment in which they operate changes rapidly. If there are internal transactions in a decentralized firm, the necessity of coordination among the divisions is inevitable. Transfer pricing in a decentalized company provides an excellent example of the coordinating role of information. One of the most important reason for a form to have a decentalized structure is the improved decision making at the lower level due to better access to information. International transfer pricing is not merely a problem of pricing but coordination of transfers and other collective or individual actions to derive rents from intergration. Such coordination can be achived through the performance evaluation scheme which is partly based upon transfer price.

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Decision-making Method of Optimum Inspection Interval for Plant Maintenance by Genetic Algorithms (유전 알고리즘에 의한 플랜트 보전을 위한 최적검사기간 결정 방법론)

  • 서광규;서지한
    • Journal of Korean Society of Industrial and Systems Engineering
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    • v.26 no.2
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    • pp.1-8
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    • 2003
  • The operation and management of a plant require proper accounting for the constraints coming from reliability requirements as well as from budget and resource considerations. Most of the mathematical methods to decide the inspection time interval for plant maintenance by reliability theory are too complicated to be solved. Moreover, the mathematical and theoretical models are not usually cases in the practical applications. In order to overcome these problems, we propose a new the decision-making method of optimal inspection interval to minimize the maintenance cost by reliability theory and genetic algorithm (GA). The most merit of the proposed method is to decide the inspection interval for a plant machine of which failure rate $\lambda$(t) conforms to any probability distribution. Therefore, this method is more practical. The efficiency of the proposed method is verified by comparing the results obtained by GA-based method with the inspection model haying regular time interval.

Application of Model Based Predictive Control with Kalman Filter to Natural Circulation Water Tube Boiler

  • Kim, Tae-Shin;Kwon, Oh-Kyu
    • 제어로봇시스템학회:학술대회논문집
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    • 2005.06a
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    • pp.1146-1151
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    • 2005
  • This paper deals with the control problem of a natural circulation water tube boiler with constraint conditions. Some linearized models for the water tube boiler are proposed around some operating points, and the model based predictive control law is adopted to control the plant accounting for constraints. In this controller, the Kalman filter is used for the state estimation, and the controller is designed based on the linearized model. The control performance of the designed controller is exemplified via some nonlinear simulations around the operation point, which show it works well.

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Analysis of Rotor Systems by Using Rotation Parametrizations (회전운동의 매개화를 이용한 로터 시스템 해석)

  • Yun, Seong-Ho
    • Journal of the Korean Society for Precision Engineering
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    • v.26 no.1
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    • pp.130-137
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    • 2009
  • This paper deals with the comparisons of methodologies to express finite rotations accounting for analysis of the rotor system. Researches have been made to predict a behavior of its rotational motion by introducing Euler angles which turned out to be lack in consistency and exactness of the analysis. To overcome this deficiency a new methodology is applied by using both spherical coordinate and quaternion in the rotor rotation and shows its superiority over choices of the Euler angle in terms of kinetic energy and rotation velocity. It is found through numerical examples that quaternion is a more useful and valid tool to derive the ideal numerical model of the rotor system.

Multiphysics response of magneto-electro-elastic beams in thermo-mechanical environment

  • Vinyas, M.;Kattimani, S.C.
    • Coupled systems mechanics
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    • v.6 no.3
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    • pp.351-367
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    • 2017
  • In this article, the multiphysics response of magneto-electro-elastic (MEE) cantilever beam subjected to thermo-mechanical loading is analysed. The equilibrium equations of the system are obtained with the aid of the principle of total potential energy. The constitutive equations of a MEE material accounting the thermal fields are used for analysis. The corresponding finite element (FE) formulation is derived and model of the beam is generated using an eight noded 3D brick element. The 3D FE formulation developed enables the representation of governing equations in all three axes, achieving accurate results. Also, geometric, constitutive and loading assumptions required to dimensionality reduction can be avoided. Numerical evaluation is performed on the basis of the derived formulation and the influence of various mechanical loading profiles and volume fractions on the direct quantities and stresses is evaluated. In addition, an attempt has been made to compare the individual effect of thermal and mechanical loading with the combined effect. It is believed that the numerical results obtained helps in accurate design and development of sensors and actuators.