Rapid changes in the manufacturing industries, including heavy competition in global markets and technological innovation has been the development of computer systems. These changes made those companies which could adjust their operations with the new conditions to be globally successful companies and those which didn’t have such ability to get out of the competition.With the increasing share of technology and other components the burden expenses in the production of goods and services, traditional costing methods don’t provide the accurate information about the burden cost and their sharing. Not meeting the management required information by traditional costing systems has urged the management accountants to innovate and use the systems and methods that respond to the needs of companies and it has shifted the economic units to the use of Activity-Based Costing (ABC) that has considerable advantages over traditional volume based costing.The employed methods in this system are a two-stage process which results in allocation of burden cost to products or production services. In the first stage, the major activities are identified and based on the used resources in each activity the production burden cost is allocated to those activities.After allocating the production burden cost to the activities, then in the second stage, the burden production cost related to each activity comparing with the amount of stimulus spending in each of the production lines are assigned to these lines.It is worth mentioning that in ABC system the allocated direct material cost and the direct labor cost to each product are exactly the same as the traditional volume-based allocation, however, the general difference is in allocating the production burden cost to each of the products which distinguishes the ABC system from the traditional system.

Batch sizing in different planning period is categorized as a classical problem in production planning, that so many exact & heuristic methods have been proposed to solve this problem, each of which considering various aspects of the original problem. The solution obtained from majority – e.g. MRP – is in this format that there may be some periods of idleness or each period should produce as needed in different adjacent periods. If there are more the one final independent product to be produced in a factory, this makes the production planning experience strong variations in batch sizes for different periods, which production managers are opposed to these proposed production plans. In this paper, some of the models are proposed to solve this shortcoming of the production plan to smooth the variation of batch sizes and consequently to meet the managers ideal. Finally all of the proposed models are used in a real case problem and the best model is introduced in that case.

A structured unsegregated cybernetic model is able to describe diauxic growth phenomena of cells colony in aerobic condition. This model shows that the metabolic activity of the cells is regulated by internal cellular controls which direct the micro-organism towards the most convenient metabolic pathway able to optimize the use of available resources. In this paper, for proving this reality, a structured unsegregated cybernetic model have been used for describing of the growth stages of Saccharomyces cerevisiae on mixed substrates. The results of simulation of baker’s yeast in batch and fed-batch bioreactor show that agreements are quite satisfactory between experimental data and simulation results. And it well performs in the simulation of the lag-phases and the diauxic growth. Finally, for preventing of oxygen starvation that causes ethanol production, oxygen mass transfer coefficient is simulated on the function of impeller speed and air flow rate and the effect of this parameter on biomass yield have been discussed.

This paper presents a comparison between batch and three different sets of fed batch fermentations for rhamnolipid production by Pseudomonas aeruginosa.The batch run was performed with 500 ml of culture medium having the initial glycerol and sodium nitrate concentrations of 30 and 8.3 g/l, respectively. For a fed batch run with nitrogen source in feed, 250 ml of the nitrogen excluded culture medium was in the bioreactor initially, and 250 ml culture medium containing 16.6 g/l sodium nitrate was fed to the bioreactor continuously.A similar procedure was repeated for fed batch runs with carbon, and phosphorus source in feed. Statistical analysis showed that fed batch runs were better than batch in term of rhamnolipid production, and among the fed batch runs the maximum amount of rhamnolipid.(4.12 g Rhamnose Equivalent/l) was for the fed batch run with the carbon source in feed.

Nine commercial almond cultivars ('Sahand', 'Yalda', 'Shukofeh', 'Azar', 'Ferragnes', 'Nonpareil', 'Monagga', 'A200' and 'A230') were used for determination of the flower initiation time, stages of morphological development of flower bud, flower buds density in spur, branch spur number of and pistil length. The experiment was conducted in 'Sahand' Horticultural Station during three years. For determination of flower initiation, buds were sampled weekly since 15 August. Results showed a positive correlation between initiation and flowering times. The first flower initiation period was observed in 'Monagha' (27 August) and the last flower organogenesis period was observed in 'Sahand' (26 November). Analysis of variance showed significant differences among cultivars in all studied characteristice (P≤5%). 'Sahand' produced the highest spur in each meter of branches with average of 46 spurs and 'Monagha' produced the highest pistil length with average of 1.85 cm. The important point in all the cultivars used was normal fruit setting despite short pistil production in some of them.

Background and Aims: Lasers with different characteristics have been used to stimulate orthodontic tooth movement. Considering the contradictory findings in this regard, this study was designed to assess the effect of low level laser therapy (LLLT) on the rate of orthodontic tooth movement.Materials and Methods: In this randomized clinical trial study, 12 patients (4 boys and 8 girls; average age: 16.9±3.4) with extracted upper first premolars and required canine retraction into extraction site were included. While in both sides canines were retracted by NiTi coil spring, one side was exposed to GaAlAs laser (890 nm). LLLT was done (on the buccal and palatal mucosa by slow movement of probe) at the beginning of the first month. Impression and cast fabrication performed at the beginning of retraction, one and two months later. The amount of retraction on the cast was measured with the aid of a reference plaque fabricated on the rogae using a digital caliper. Data were analyzed using paired sample T-test and one-sample Kolmogorov-Simirnov test.Results: There was no significant difference in the amounts of canine movement between laser exposed and control sides (P>0.05).Conclusion: The energy dose of laser used in this study (72 J per each tooth) was not appropriate for increasing dental movement.

In order to properly understand the subsurface structures, the issue of inversion of geophysical data has received much attention from researchers. Since accurate reconstruction of the shape and boundaries of the mass using gravimetric data is very important in some issues, it is important to use an effective and efficient method that has a high ability to draw and reconstruct the boundaries of a mass. In recent years, the level set method introduced by Asher and Stein has been widely used to solve this problem. From the expansion of the level set function in some bases of the problem, the effective number of parameters is greatly reduced and an optimization problem is created which its behavior is better than the least squares problem. As a result, the level set parameterization method will be presented for the reconstruction of inversion models. A common advantage of the parametric level set method is the careful examination of the boundary for optimum sensitivities, which significantly reduces the dimensional problem, and many of the difficulties of traditional level set methods, such as regularization, reconstruction, and basis function. Level set parameterization is performed by radial basis functions (RBF),which causes an optimal problem with an average number of parameters and high flexibility,and the computational and optimization process for Newton's method is more accurate and smooth. The model is described by the zero contour of a level-set function, which in turn is represented by a relatively small number of radial basis functions. This formulation includes some additional parameters such as the width of the radial basis functions and the smoothness of the Heaviside function. The latter is of particular importance as it controls the sensitivity to changes in the model. In this algorithm adaptively chooses the required smoothness parameter and tests the method on a suite of idealized Earth models. In this evolutionary approach, the reduction gradient method usually requires many iterations for convergence, and the functions are weakened for low-sensitivity problems. Although the use of Quasi-Newton methods to improve the level set function increases the degree of convergence, they are computationally challenging, and for large problems and relatively finer grids, a system of equations must be solved in each iteration. Moreover, based on the fact that the number of underlying parameters in a parametric approach is usually much less than the number of pixels resulting from the discretization of the level set function, we make a use of a Newton-type method to solve the underlying optimization problem. In this research, the algorithm is used to investigate its strengths and weaknesses for applying geophysical gravity data, coding and programming, and it is tested using several two-dimensional synthetic models. Finally, the method is tested on gravity data from the Mobrun ore body, north east of Noranda, Quebec, Canada. The results of this study show that the application of the optimization algorithm of the level set function will lead to a relatively more accurate and realistic detection of mass boundaries. It shows that the tested mass has spread from a depth of 10 meters to a depth of 160 meters.