928 resultados para travel cost method


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The current success of soy foods is driving soy ingredient manufacturers to develop innovative products for food manufacturers. One such innovation is separating the soy proteins glycinin and beta-conglycinin to take advantage of their individual functional and nutritional properties. Precipitation by acidification is a low-cost method for separating these two proteins. Separation is achieved by preferentially precipitating glycinin at pH ~ 6 while beta-conglycinin remains in solution. Understanding the particle formation during protein precipitation is important as it can influence the efficiency of the precipitation process as well as subsequent downstream processes such as the particle-liquid separation step, usually achieved by centrifugation. Most of the previous soy protein precipitation studies are limited to precipitation at pH 4 as this is the pH range most commonly used in the commercial manufacturing of soy protein isolates. To date, there have been no studies on the particle formation during precipitation at pH > 5.Precipitation of soy protein is generally thought to occur by the rapid formation of primary particles in the size range of 0.1 - 0.3 microns followed by aggregation of these particles via collision to aggregates of size about 1 - 50 microns. The formation of the primary particles occurs on a time scale much shorter than that of the overall precipitation process (Nelson and Glatz, 1985). This study shows that precipitation of soy protein is indeed rapid. At high pH levels, binary liquid-liquid separation occurs forming a protein-rich heavy phase. The protein-rich phase appears as droplets which can be coalesced to form a uniform bulk layer under centrifugation forces. Upon lowering the pH level by the addition of acid, further protein is precipitated as amorphous material which binds the droplets together to form aggregates of amorphous precipitates. Liquid-liquid separation has been observed in many protein solutions but this phenomenon has only scarcely been reported in the literature for soy proteins. It presents an exciting opportunity for an innovative product. Features of the liquid-phase protein such as protein yield and purity will be characterized.

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The extractive industry is characterized by high levels of risk and uncertainty. These attributes create challenges when applying traditional accounting concepts (such as the revenue recognition and matching concepts) to the preparation of financial statements in the industry. The International Accounting Standards Board (2010) states that the objective of general purpose financial statements is to provide useful financial information to assist the capital allocation decisions of existing and potential providers of capital. The usefulness of information is defined as being relevant and faithfully represented so as to best aid in the investment decisions of capital providers. Value relevance research utilizes adaptations of the Ohlson (1995) to assess the attribute of value relevance which is one part of the attributes resulting in useful information. This study firstly examines the value relevance of the financial information disclosed in the financial reports of extractive firms. The findings reveal that the value relevance of information disclosed in the financial reports depends on the circumstances of the firm including sector, size and profitability. Traditional accounting concepts such as the matching concept can be ineffective when applied to small firms who are primarily engaged in nonproduction activities that involve significant levels of uncertainty such as exploration activities or the development of sites. Standard setting bodies such as the International Accounting Standards Board and the Financial Accounting Standards Board have addressed the financial reporting challenges in the extractive industry by allowing a significant amount of accounting flexibility in industryspecific accounting standards, particularly in relation to the accounting treatment of exploration and evaluation expenditure. Therefore, secondly this study examines whether the choice of exploration accounting policy has an effect on the value relevance of information disclosed in the financial reports. The findings show that, in general, the Successful Efforts method produces value relevant information in the financial reports of profitable extractive firms. However, specifically in the oil & gas sector, the Full Cost method produces value relevant asset disclosures if the firm is lossmaking. This indicates that investors in production and non-production orientated firms have different information needs and these needs cannot be simultaneously fulfilled by a single accounting policy. In the mining sector, a preference by large profitable mining companies towards a more conservative policy than either the Full Cost or Successful Efforts methods does not result in more value relevant information being disclosed in the financial reports. This finding supports the fact that the qualitative characteristic of prudence is a form of bias which has a downward effect on asset values. The third aspect of this study is an examination of the effect of corporate governance on the value relevance of disclosures made in the financial reports of extractive firms. The findings show that the key factor influencing the value relevance of financial information is the ability of the directors to select accounting policies which reflect the economic substance of the particular circumstances facing the firms in an effective way. Corporate governance is found to have an effect on value relevance, particularly in the oil & gas sector. However, there is no significant difference between the exploration accounting policy choices made by directors of firms with good systems of corporate governance and those with weak systems of corporate governance.

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Mestrado em Contabilidade e Análise Financeira

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La determinación en tiempo real de los estados críticos de operación de la pila de combustible de membrana intercambio protónico (siglas en ingles, PEM) es uno de los principales retos para los sistemas de control de pilas de combustible PEM. En este trabajo, se presenta el desarrollo e implementación de un método no invasivo de bajo coste basado en técnicas de decisión borrosa que permite estimar los estados críticos de operación de la pila de combustible PEM. La estimación se realiza mediante perturbaciones al estado de operación de la pila y el análisis posterior de la evolución temporal del voltaje generado por la pila. La implementación de esta técnica de estimulación-percepción de estado de la pila de combustible para la detección de estados críticos constituye una novedad y un paso hacia el control autónomo en óptimas condiciones de la operación de las pilas de combustible PEM.

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The sea change phenomenon has attracted new residents to Australian coastal towns and brought with it expectations of residential housing formed in metropolitan settings. Consequently, the traditional ‘identifying’ neighbourhood character of these towns is changing. Much larger houses are now being built and site coverage has increased. To date, changes in character have been measured using data based on the subjective judgement of residents through surveys and interviews. More objective information would be beneficial in understanding change. This paper describes a methodology that has been developed to quantify the change in the building footprint in the historic coastal town of Queenscliff in Victoria. Using selected aerial photographs, the building footprint of the town's residential buildings has been estimated at four intervals from 1957 until 2006. This footprint has been compared to the block size at each interval so that changes in house-to-block ratio may be compared. Over 20% of the residential homes were assessed. Building footprint has risen from 30% to over 38% in the documented 50 years. The method developed here is a low-cost method of tracking footprint change over an extended period and informing local planners and residents of when and where the changes have occurred.

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An advanced rule-based Transit Signal Priority (TSP) control method is presented in this paper. An on-line transit travel time prediction model is the key component of the proposed method, which enables the selection of the most appropriate TSP plans for the prevailing traffic and transit condition. The new method also adopts a priority plan re-development feature that enables modifying or even switching the already implemented priority plan to accommodate changes in the traffic conditions. The proposed method utilizes conventional green extension and red truncation strategies and also two new strategies including green truncation and queue clearance. The new method is evaluated against a typical active TSP strategy and also the base case scenario assuming no TSP control in microsimulation. The evaluation results indicate that the proposed method can produce significant benefits in reducing the bus delay time and improving the service regularity with negligible adverse impacts on the non-transit street traffic.

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This project recognized lack of data analysis and travel time prediction on arterials as the main gap in the current literature. For this purpose it first investigated reliability of data gathered by Bluetooth technology as a new cost effective method for data collection on arterial roads. Then by considering the similarity among varieties of daily travel time on different arterial routes, created a SARIMA model to predict future travel time values. Based on this research outcome, the created model can be applied for online short term travel time prediction in future.

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The generation of a correlation matrix for set of genomic sequences is a common requirement in many bioinformatics problems such as phylogenetic analysis. Each sequence may be millions of bases long and there may be thousands of such sequences which we wish to compare, so not all sequences may fit into main memory at the same time. Each sequence needs to be compared with every other sequence, so we will generally need to page some sequences in and out more than once. In order to minimize execution time we need to minimize this I/O. This paper develops an approach for faster and scalable computing of large-size correlation matrices through the maximal exploitation of available memory and reducing the number of I/O operations. The approach is scalable in the sense that the same algorithms can be executed on different computing platforms with different amounts of memory and can be applied to different bioinformatics problems with different correlation matrix sizes. The significant performance improvement of the approach over previous work is demonstrated through benchmark examples.

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The measurements of plasma natriuretic peptides (NT-proBNP, proBNP and BNP) are used to diagnose heart failure but these are expensive to produce. We describe a rapid, cheap and facile production of proteins for immunoassays of heart failure. DNA encoding N-terminally His-tagged NT-proBNP and proBNP were cloned into the pJexpress404 vector. ProBNP and NT-proBNP peptides were expressed in Escherichia coli, purified and refolded in vitro. The analytical performance of these peptides were comparable with commercial analytes (NT-proBNP EC50 for the recombinant is 2.6 ng/ml and for the commercial material is 5.3 ng/ml) and the EC50 for recombinant and commercial proBNP, are 3.6 and 5.7 ng/ml respectively). Total yield of purified refolded NT-proBNP peptide was 1.75 mg/l and proBNP was 0.088 mg/l. This approach may also be useful in expressing other protein analytes for immunoassay applications. To develop a cost effective protein expression method in E. coli to obtain high yields of NT-proBNP (1.75 mg/l) and proBNP (0.088 mg/l) peptides for immunoassay use.

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Heavy haul railway lines are important and expensive items of infrastructure operating in an environment which is increasingly focussed on risk-based management and constrained profit margins. It is vital that costs are minimised but also that infrastructure satisfies failure criteria and standards of reliability which account for the random nature of wheel-rail forces and of the properties of the materials in the track. In Australia and the USA, concrete railway sleepers/ties are still designed using methods which the rest of the civil engineering world discarded decades ago in favour of the more rational, more economical and probabilistically based, limit states design (LSD) concept. This paper describes a LSD method for concrete sleepers which is based on (a) billions of measurements over many years of the real, random wheel-rail forces on heavy haul lines, and (b) the true capacity of sleepers. The essential principles on which the new method is based are similar to current, widely used LSD-based standards for concrete structures. The paper proposes and describes four limit states which a sleeper must satisfy, namely: strength; operations; serviceability; and fatigue. The method has been applied commercially to two new major heavy haul lines in Australia, where it has saved clients millions of dollars in capital expenditure.

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The transmission-line or the impedance-tube method for the measurement of the acoustic impedance of any termination involves a search for various minima and maxima of pressure. For this purpose, arrangement has to be made for the microphone to travel along the length of the impedance tube, and this complicates the design of the tube considerably. The present paper discusses a method which consists in evaluating the tube attenuation factor at any convenient frequency by making use of measured SPL's at two (or more) fixed locations with a rigid termination, calculating the tube attenuation factor and wave number at the required frequency of interest with or without mean flow (as applicable), and finally evaluating the impedance of the given termination by measuring and using SPL's at three (or more) fixed locations. Thus, the required impedance tube is considerably smaller in length, simpler in design, easier to manufacture, cheaper in cost and more convenient to use. The design of the tube is also discussed. Incidentally, it is also possible to evaluate the impedance at any low frequency without having to use a larger impedance tube.

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ZnO:Al thin films were prepared on glass and silicon substrates by the sol-gel spin coating method. The x-ray diffraction (XRD) results showed that a polycrystalline phase with a hexagonal structure appeared after annealing at 400 degrees C for 1 h. The transmittance increased from 91 to about 93% from pure ZnO films to ZnO film doped with 1 wt% Al and then decreased for 2 wt% Al. The optical band gap energy increased as the doping concentration was increased from 0.5 wt% to 1 wt% Al. The metal oxide semiconductor (MOS) capacitors were fabricated using ZnO films deposited on silicon (100) substrates and electrical properties such as current versus voltage (I-V) and capacitance versus voltage (C-V) characteristics were studied. The electrical resistivity decreased and the leakage current increased with an increase of annealing temperature. The dielectric constant was found to be 3.12 measured at 1 MHz. The dissipation value for the film annealed at 300 degrees C was found to be 3.1 at 5 V. (C) 2011 Elsevier Ltd. All rights reserved.