48 resultados para COST ACCOUNTING


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Demagnetization to zero remanent value or to a predetermined value is of interest to magnet manufacturers and material users. Conventional methods of demagnetization using a varying alternating demagnetizing field, under a damped oscillatory or conveyor system, result in either high cost for demagnetization or large power dissipation. A simple technique using thyristors is presented for demagnetizing the material. Power consumption is mainly in the first two half-cycles of applied voltage. Hence power dissipation is very much reduced. An optimum value calculation for a thyristor triggering angle for demagnetizing high coercive materials is also presented.

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At the beginning of 2008, I visited a watershed, located in Karkinatam village in the state of Karnataka, South India, where crops are intensively irrigated using groundwater. The water table had been depleted from a depth of 5 to 50 m in a large part of the area. Presently, 42% of a total of 158 water wells in the watershed are dry. Speaking with the farmers, I have been amazed to learn that they were drilling down to 500 m to tap water. This case is, of course, not isolated.

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A business cluster is a co-located group of micro, small, medium scale enterprises. Such firms can benefit significantly from their co-location through shared infrastructure and shared services. Cost sharing becomes an important issue in such sharing arrangements especially when the firms exhibit strategic behavior. There are many cost sharing methods and mechanisms proposed in the literature based on game theoretic foundations. These mechanisms satisfy a variety of efficiency and fairness properties such as allocative efficiency, budget balance, individual rationality, consumer sovereignty, strategyproofness, and group strategyproofness. In this paper, we motivate the problem of cost sharing in a business cluster with strategic firms and illustrate different cost sharing mechanisms through the example of a cluster of firms sharing a logistics service. Next we look into the problem of a business cluster sharing ICT (information and communication technologies) infrastructure and explore the use of cost sharing mechanisms.

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he growth of high-performance application in computer graphics, signal processing and scientific computing is a key driver for high performance, fixed latency; pipelined floating point dividers. Solutions available in the literature use large lookup table for double precision floating point operations.In this paper, we propose a cost effective, fixed latency pipelined divider using modified Taylor-series expansion for double precision floating point operations. We reduce chip area by using a smaller lookup table. We show that the latency of the proposed divider is 49.4 times the latency of a full-adder. The proposed divider reduces chip area by about 81% than the pipelined divider in [9] which is based on modified Taylor-series.

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The phenomena of nonlinear I-V behavior and electrical switching find extensive applications in power control, information storage, oscillators, etc. The study of I-V characteristics and switching parameters is necessary for the proper application of switching materials and devices. In the present work, a simple low-cost electrical switching analyzer has been developed for the measurement of the electrical characteristics of switching materials and devices. The system developed consists of a microcontroller-based excitation source and a high-speed data acquisition system. The design details of the excitation source, its interface with the high-speed data acquisition system and personal computer, and the details of the application software developed for automated measurements are described. Typical I-V characteristics and switching curves obtained with the system developed are also presented to illustrate the capability of the instrument developed.

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Lightweight grids for lead-acid battery grids have been prepared from acrylonitrile. butadiene styrene (ABS) copolymer followed by coating with lead. Subsequently, the grids have been electrochemically coated with a conductive and corrosion-resistant layer of polyaniline. These grids are about 75% lighter than those employed in conventional lead-acid batteries. Commercial-grade 6V/3.5 Ah (C-20-rate) lead-acid batteries have been assembled and characterized employing positive and negative plates constituting these grids. The specific energy of such a lead-acid battery is about 50 Wh/kg. The batteries can withstand fast charge-discharge duty cycles.

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People in many countries are affected by fluorosis owing to the high levels of fluoride in drinking water. An inexpensive method for estimating the concentration of the fluoride ion in drinking water would be helpful in identifying safe sources of water and also in monitoring the performance of defluoridation techniques. For this purpose, a simple, inexpensive, and portable colorimeter has been developed in the present work. It is used in conjunction with the SPADNS method, which shows a color change in the visible region on addition of water containing fluoride to a reagent solution. Groundwater samples were collected from different parts of the state of Karnataka, India and analysed for fluoride. The results obtained using the colorimeter and the double beam spectrophotometer agreed fairly well. The costs of the colorimeter and of the chemicals required per test were about Rs. 250 (US$ 5) and Rs. 2.5 (US$ 0.05), respectively. In addition, the cost of the chemicals required for constructing the calibration curve was about Rs. 15 (US$ 0.3). (C) 2010 Elsevier B.V. All rights reserved.

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Synthesis of cost-optimal shell-and-tube heat exchangers is a difficult task since it involves a large number of parameters. An attempt is made in this article to simplify the process of choosing the parameter values that will minimize the cost of any heat exchanger satisfying a given heat duty and a particular set of constraints. The simplification is based on decoupling of the geometric and the thermal aspects of the problem. The concept of curves for cost-optimal design is introduced and is shown to simplify the synthesis process for shell-and-tube heat exchangers.

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Heat exchanger design is a complex task involving the selection of a large number of interdependent design parameters. There are no established general techniques for optimizing the design, though a few earlier attempts provide computer software based on gradient methods, case study methods, etc. The authors felt that it would be useful to determine the nature of the optimal and near-optimal feasible designs to devise an optimization technique. Therefore, in this article they have obtained a large number of feasible designs of shell and tube heat exchangers, intended to perform a given heat duty, by an exhaustive search method. They have studied how their capital and operating costs varied. The study reveals several interesting aspects of the dependence of capital and total costs on various design parameters. The authors considered a typical shell and tube heat exchanger used in an oil refinery. Its heat duty, inlet temperature and other details are given.

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This work is a survey of the average cost control problem for discrete-time Markov processes. The authors have attempted to put together a comprehensive account of the considerable research on this problem over the past three decades. The exposition ranges from finite to Borel state and action spaces and includes a variety of methodologies to find and characterize optimal policies. The authors have included a brief historical perspective of the research efforts in this area and have compiled a substantial yet not exhaustive bibliography. The authors have also identified several important questions that are still open to investigation.

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Amorphous SiO2 thin films were prepared on glass and silicon substrates by cost effective sol-gel method. Tetra ethyl ortho silicate (TEOS) was used as the precursor material, ethanol as solvent and concentrated HCl as a catalyst. The films were characterized at different annealing temperatures. The optical transmittance was slightly increased with increase of annealing temperature. The refractive index was found to be 1.484 at 550 nm. The formation of SiO2 film was analyzed from FT-IR spectra. The MOS capacitors were designed using silicon (1 0 0) substrates. The current-voltage (I-V), capacitance-voltage (C-V) and dissipation-voltage (D-V) measurements were taken for all the annealed films deposited on Si (1 0 0). The variation of current density, resistivity and dielectric constant of SiO2 films with different annealing temperatures was investigated and discussed for its usage in applications like MOS capacitor. The results revealed the decrease of dielectric constant and increase of resistivity of SiO2 films with increasing annealing temperature. (C) 2010 Elsevier B.V. All rights reserved.

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In this paper we present a novel macroblock mode decision algorithm to speedup H.264/SVC Intra frame encoding. We replace the complex mode-decision calculations by a classifier which has been trained specifically to minimize the reduction in RD performance. This results in a significant speedup in encoding. The results show that machine learning has a great potential and can reduce the complexity substantially with negligible impact on quality. The results show that the proposed method reduces encoding time to about 70% in base layer and up to 50% in enhancement layer of the reference implementation with a negligible loss in quality.

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We develop in this article the first actor-critic reinforcement learning algorithm with function approximation for a problem of control under multiple inequality constraints. We consider the infinite horizon discounted cost framework in which both the objective and the constraint functions are suitable expected policy-dependent discounted sums of certain sample path functions. We apply the Lagrange multiplier method to handle the inequality constraints. Our algorithm makes use of multi-timescale stochastic approximation and incorporates a temporal difference (TD) critic and an actor that makes a gradient search in the space of policy parameters using efficient simultaneous perturbation stochastic approximation (SPSA) gradient estimates. We prove the asymptotic almost sure convergence of our algorithm to a locally optimal policy. (C) 2010 Elsevier B.V. All rights reserved.

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This paper presents methodologies for fracture analysis of concrete structural components with and without considering tension softening effect. Stress intensity factor (SIF) is computed by using analytical approach and finite element analysis. In the analytical approach, SW accounting for tension softening effect has been obtained as the difference of SIP obtained using linear elastic fracture mechanics (LEFM) principles and SIP due to closing pressure. Superposition principle has been used by accounting for non-linearity in incremental form. SW due to crack closing force applied on the effective crack face inside the process zone has been computed using Green's function approach. In finite element analysis, the domain integral method has been used for computation of SIR The domain integral method is used to calculate the strain energy release rate and SIF when a crack grows. Numerical studies have been conducted on notched 3-point bending concrete specimen with and without considering the cohesive stresses. It is observed from the studies that SW obtained from the finite element analysis with and without considering the cohesive stresses is in good agreement with the corresponding analytical value. The effect of cohesive stress on SW decreases with increase of crack length. Further, studies have been conducted on geometrically similar structures and observed that (i) the effect of cohesive stress on SW is significant with increase of load for a particular crack length and (iii) SW values decreases with increase of tensile strength for a particular crack length and load.

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There is a need to understand the carbon (C) sequestration potential of the forestry option and its financial implications for each country.In India the C emissions from deforestation are estimated to be nearly offset by C sequestration in forests under succession and tree plantations. India has nearly succeeded in stabilizing the area under forests and has adequate forest conservation strategies. Biomass demands for softwood, hardwood and firewood are estimated to double or treble by the year 2020. A set of forestry options were developed to meet the projected biomass needs, and keeping in mind the features of land categories available, three scenarios were developed: potential; demand-driven; and programme-driven scenarios. Adoption of the demand-driven scenario, targeted at meeting the projected biomass needs, is estimated to sequester 78 Mt of C annually after accounting for all emissions resulting from clearfelling and end use of biomass. The demand-driven scenario is estimated to offset 50% of national C emission at 1990 level. The cost per t of C sequestered for forestry options is lower than the energy options considered. The annual investment required for implementing the demand-driven scenario is estimated to be US$ 2.1 billion for six years and is shown to be feasible. Among forestry options, the ranking based on investment cost per t of C sequestered from least cost to highest cost is; natural regeneration-agro-forestry-enhanced natural regeneration (< US$ 2.5/t C)-timber-community-softwood forestry (US$ 3.3 to 7.3 per t of C).