High-pressure micro-discharges in etching and deposition applications

High-pressure micro-discharges are promising sources of light, ions, and radicals and offer some advantages in materials processing applications as compared to other more conventional discharges. We review here results from etching experiments using stencil masks where the discharge is formed only in the pattern cutout. The mask consists of a thin metal-dielectric structure and is pressed against a Si wafer, which becomes part of the electric circuit. Pattern transfer takes place, albeit the profile shape appears to be limited by the expansion of the plasma into the etched hole at long etch times. We also review experiments on using micro-discharges as sources of radicals for materials deposition applications. In the latter case, the micro-discharges form in metal capillary tubes permitting incorporation of gas flow and a short reaction zone that can be controlled to favour production of specific radicals. We demonstrate these concepts by using CH4/H2 chemistry for diamond deposition on a heated Mo substrate. Good quality micro- and nano-diamond crystals could be produced

ACTIVITY BASED COSTING FOR BETTER COST MANAGEMENT

Implementing change in management, successfully and profitably, is the greatest challenge for modern enterprises. Innovation in strategies, marketing performance, role of competition, change in technology, change in customer needs, management initiatives are all facts of life in the global environment today. Cost management works with its customer to manage change more profitably. Activity-Based Costing (ABC) is a new methodology of product costing which measures the cost of products more accurately. Overhead allocation is much more sophisticated under this system. This paper attempts to highlight the need, importance and methodology of ABC for better Cost Management in modern enterprises.Cost management; Cost and activity drivers; Activity based costing (ABC); ABC implementation; ABC applications

Estuarine Clam Resources of Dakshina Kannada District

The estuarine clam resources of Netravathi-Gurupur, Mulki, Udayavara and Coondapur estuaries were estimated based on a study on the distributin of clams in space and time. T he three commercially important species were Meretrix meretrix, M. casta, and Katelysia opima

Sorption studies of few selected raw and nanoclay infused lignocellulosic fibres

Effect of lumen morphologies of selected raw untreated and nanoclay infused lignocellulosic fibres on the sorptioncharacteristics have been studied. Sisal, kenaf, banana and coir fibres have been selected, and the sorption characteristics,such as adsorption, desorption and absorption properties are evaluated. Nanoclay particles are effectively impregnated intothe fibres, and the particles serve as a barrier medium by modifying the fibre-gas/liquid interface. The result indicates thatthe nanoclay treated fibres result in reduced moisture adsorption with increased fibre surface area. The adsorptiondesorptioncharacteristics of untreated and nanoclay treated fibres show sigmoidal isotherm sorption behavior, and thesorption hysteresis depends on crystallinity and nanoclay infusion. It is observed that the absorption characteristics ofuntreated and nanoclay treated fibres depend upon the nanoclay treatment and lumen phase morphology

India's twelfth finance commission : a view from Kerala

The focus of the paper is to review the Terms of Reference (TOR) of the Twelfth Finance Commission with special reference to Kerala. It also critically examines the emphasis on fiscal deficit reduction without paying attention to its quality and finds that this has led to the Centre and the States resorting to a softer option of cutting productive capital and necessary maintenance and social sector expenditure. This is likely to have adverse consequences on equitable growth and to impede the process of relieving the economy of structural constraints on growth. There is an urgent need for analysing the quality of fiscal consolidation instead of focusing merely on quantity of reduction of deficits as a proportion of Gross Domestic Product (GDP). The study hence suggests incorporating the concept of Quality of Fiscal Discipline. It is found that there has been an enlargement of the scope of Finance Commissions [since the Eleventh Finance Commission (11th FC)] into mandates for recommending mechanisms for achieving macroeconomic balance, equitable growth, and suggestions for disinvestments and privatisation, while its role in the traditional area of grant devolution has been restricted to non-Plan grants only. In fact, the enlargement of the role in the traditional area of grant devolution would be more desirable. There is sufficient scope for augmenting resource mobilisation from direct and indirect taxes at the Central level. Emphasis is to be placed on integrating services and manufacturing into a single CENVAT (Central Value Added Tax) and on direct taxes reform. The second generation tax reform should concentrate on States’ tax administration and inter-State coordination prior to moving on to a State level VAT. There is need for a constitutional amendment to place service tataxation in the Concurrent List and enable States to tax more services. On the expenditure side, steep increases in items like wages and salaries and interest expenditure are unlikely in the near future. Hence maintenance and social sector expenditure should not be sacrificed. At the same time, efficiency in spending and cutting unproductive expenditure and leakages should be strictly monitored. A decentralised district level monitoring system for maintenance expenditure of capital assets is also suggested. The paper argues that bringing privatisation in the Terms of Reference of the Finance Commission seems avoidable. It is also felt that more effective time bound implementation of State Finance Commission Reports is needed. Along with devolution of funds, transfer of administrative functions is necessary for avoiding duplication of expenditure. As for Kerala-specific issues, it is found that achievements on the human development front are not rewarded. Certain changes in the existing criteria (of the Eleventh Finance Commission) are hence suggested. Kerala’s tax effort, though better than richer States like Punjab, is facing structural constraints. The fast expanding services sector is outside the tax net of the State. The tax-GDP ratio of Kerala showed a mild decline at 9.84 percent in the 1990s as compared to 10.29 percent in the 1980s despite a much higher growth rate of State Domestic Product, mainly because the State was not able to tax the dominant sector of the State Domestic Product, that is, the services sector. Key words : finance commission, fiscal deficit, revenue mobilisation, devolution JEL Classification : H77, H60, H2

Quality Flaws: Issues and Challenges in Software Development

A statement “Prevention is better than cure” for illnesses in medical sciences also applies to the software development life cycle in terms of software defects. A defect is a deviation from actual functionality of the application in terms of the correctness and completeness of the specification of the customer requirements. Defective software fails to meet its customer requirements leading to the development of applications with poor quality. Quality is a top priority in every enterprise these days. Organizations struggle in a treadmill race to deliver quality software to stay ahead with new technology, deal with accumulated development backlogs, handle customer issues as software teams work as hard as they can make their organizations stay alive and competitive in the market place. Software companies face an immense pressure to virtually release a bug-free product or a software package. The culture of an organization is a critical success factor in the efforts of process improvement. The paper aims at assessing quality as a function for monitoring and measuring the strength of development processes and any successful application development enterprise requires an unambiguous understanding of customer expectation and maximizing participation of customers in the development activities thereby ensuring that people involved in development activities do the right thing and do the thing right for delivering high quality software. Keywords: Software development, process improvement, software defect, bug-free product, software packag