Search results for: duty of disclosure

Authors: Mahmoud Khamaira, Ahmed Abu-Siada, Yasser Alharbi

Abstract:

Doubly Fed Induction Generators (DFIGs) are currently extensively used in variable speed wind power plants due to their superior advantages that include reduced converter rating, low cost, reduced losses, easy implementation of power factor correction schemes, variable speed operation and four quadrants active and reactive power control capabilities. On the other hand, DFIG sensitivity to grid disturbances, especially for voltage sags represents the main disadvantage of the equipment. In this paper, a coil is proposed to be integrated within the DFIG converters to improve the overall performance of a DFIG-based wind energy conversion system (WECS). The charging and discharging of the coil are controlled by controlling the duty cycle of the switches of the dc-dc chopper. Simulation results reveal the effectiveness of the proposed topology in improving the overall performance of the WECS system under study.

Keywords: doubly fed induction generator, coil, wind energy conversion system, converter topology

Procedia PDF Downloads 661

Authors: Changyeop Lee, Sewon Kim

Abstract:

Reburning is a useful technology in reducing nitric oxide through injection of a secondary hydrocarbon fuel. In this paper, an experimental study has been conducted to evaluate the effect of fuel lean reburning on NOx/CO reduction in LNG flame. Experiments were performed in flames stabilized by a co-flow swirl burner, which was mounted at the bottom of the furnace. Tests were conducted using LNG gas as the reburn fuel as well as the main fuel. The effects of reburn fuel fraction and injection manner of the reburn fuel were studied when the fuel lean reburning system was applied. The paper reports data on flue gas emissions and temperature distribution in the furnace for a wide range of experimental conditions. At steady state, temperature distribution and emission formation in the furnace have been measured and compared. This paper makes clear that in order to decrease both NOx and CO concentrations in the exhaust when the pulsated fuel lean reburning system was adapted, it is important that the control of some factors such as frequency and duty ratio. Also it shows the fuel lean reburning is also effective method to reduce NOx as much as reburning.

Keywords: fuel lean reburn, NOx, CO, LNG flame

Procedia PDF Downloads 425

Authors: Ghazal Doostmohammadi, Susan Rahimzadeh

Abstract:

Aim: This research aimed to investigate the relationship between empathy and interpersonal trust and recognize the mediating role of loneliness between them in both genders. Methods: With a correlational descriptive design, 192 university students (130 female and 62 male) responded to the questionnaires on “empathy quotient,” “loneliness,” and “interpersonal trust” tests. These tests were designed and validated by experts in the field. Data were analysed using Pearson correlation and path analysis, which is a statistical technique that uses standard linear regression equations to determine the degree of conformity of a theoretical causal model with reality. Results: The data analysis showed that there was no significant correlation between interpersonal trust, both with loneliness (t=0.169) and empathy (t=0.186), while there was a significant negative correlation (t=0.359) between empathy and loneliness. This means that there is an inverse correlation between empathy and loneliness. The path analysis confirmed the hypothesis of the research about the mediating role of loneliness between empathy and interpersonal trust. But gender did not play a role in this relationship. Conclusion: As an outcome, clinical professionals and education trainers should pay more attention to interpersonal trust as a basic need and try to recreate and shape it to prevent people's social breakdown, and on the other hand, self-disclosure training (especially in Men), expression of feelings and courage should be given double importance to prevent the consequences of loneliness.

Keywords: empathy, loneliness, interpersonal trust, gender

Procedia PDF Downloads 84

Authors: S. Kurt, B. C. Demirbag

Abstract:

Meeting employees’ expectations from an organization physically and mentally is a result of one’s assessing his or her work and its environment as well as his feeling about them. It was to determine the job satisfaction levels of the nurses in public hospitals. This descriptive study was carried out with 404 nurses (60%) accepting to take part in the study voluntarily and working in the same hospital for at least three months from 673 nurses working in hospitals depending on The Secretaryship of Public Hospital Association in Rize. The study aimed to reach the whole population by not taking samples. The data were collected by the personal information form (16 questions) prepared by the researcher, and the job satisfaction scale (36 articles) between June 1st and August 30th, 2014. According to scale, mean scores of nurses’ job satisfaction were 3.23±0.51. In addition, it was determined that the factors such as nurses’s age, marital status, childbearing, place of duty, position in workplace, being liked of job, education status, work experience, weekly working hours, maturing in professional practice, unit worked, hospital worked and colleagues affected the job satisfaction levels of nurses (p <0.05). In conclusion; the nurses’ general job satisfaction levels were moderate level.

Keywords: hospitals, job satisfaction level, nurses, public hospitals

Procedia PDF Downloads 360

Authors: Gül Çevik

Abstract:

This paper summarizes the work conducted to assess the root cause of the failure of a medium commercial vehicle leaf spring failed in service. Macro- and micro-fractographic analyses by scanning electron microscope as well as material verification tests were conducted in order to understand the failure mechanisms and root cause of the failure. Findings from the fractographic analyses indicated that failure mechanism is fatigue. Crack initiation was identified to have occurred from a point on the top surface near to the front face and to the left side. Two other crack initiation points were also observed, however, these cracks did not propagate. The propagation mode of the fatigue crack revealed that the cyclic loads resulting in crack initiation and propagation were unidirectional bending. Fractographic analyses have also showed that the root cause of the fatigue crack initiation and propagation was loading the part above design stress. Material properties of the part were also verified by chemical composition analysis, microstructural analysis by optical microscopy and hardness tests.

Keywords: leaf spring, failure analysis, fatigue, fractography

Procedia PDF Downloads 133

Authors: Rohan Sarker, Cory Smith

Abstract:

ROMIC Group UK is a leading provider of diesel electric locomotives, specializing in innovative and efficient solutions for rail transportation. With a strong focus on sustainability and performance, ROMIC's diesel electric locomotives are engineered to reduce fuel consumption while maximizing operational efficiency. The company's locomotives incorporate advanced technologies such as regenerative braking systems and precision control software, which enhance fuel economy and minimize environmental impact. ROMIC's extensive experience in the rail sector enables it to deliver reliable and powerful locomotives that meet the demands of both freight and passenger services. These locomotives are designed for heavy-duty applications, offering superior traction and load-carrying capacity across various terrains. The company's commitment to cutting-edge engineering and customer satisfaction ensures that its locomotives are a trusted choice for rail operators looking for high performance and low operational costs. ROMIC Group UK continues to drive innovation in the rail industry with its sustainable locomotive solutions.

Keywords: diesel, electric, engines, locomotives

Procedia PDF Downloads 18

Authors: Esther Gumboh

Abstract:

The police play a critical role in society and are an integral aspect of the rule of law. Equally, respect for human rights is an integral part of professional policing. In view of the vast powers that the police enjoy and the attendant risk of abuse and resulting human rights violations, the need for police accountability and civilian police oversight is internationally and regionally recognised. Policing oversight springs from the duty to investigate human rights violations. Those implicated in perpetrating or covering up violations must be disciplined or prosecuted to ensure effective accountability. Police accountability is particularly important in Malawi given the dark history of policing in the country during the 30-year dictatorial era under President Kamuzu Banda. Described as one of the most repressive regimes in Africa, the Banda administration was characterised by gross state-sponsored violence, repressive policing and human rights violations. Indeed, the police were involved in various forms of human rights abuse including arbitrary arrests and unlawful detentions, torture, and excessive use of force in conducting arrests and public order policing. This situation flourished within a culture of police impunity bolstered in part by the absence of clear oversight mechanisms for police accountability. In turn, there was immense public mistrust of the police. Unsurprisingly, the criminal justice system was one of the priority areas for reform when Malawi adopted its first democratic Constitution in 1994. Section 153 of the Constitution envisions a police service that is, for all intents and purposes, there to provide for the protection of public safety and the rights of persons in Malawi according to the prescriptions of the Constitution and any other law. This position reflects the view that the duty to protect and promote human rights is not incompatible with effective policing. Despite this, the police continue to engage in questionable behaviour in public order policing, excessive use of force, deaths in police custody, ill-treatment, torture and other forms of abuse including sexual abuse. Perpetrators of abuses are occasionally punished, but investigations are often delayed, abandoned, or remain inconclusive. Police accountability remains largely elusive. Commendably, the law does subject the police to significant oversight both internally and externally. However, until 2010, Malawi lacked a wholly independent civilian oversight mechanism specifically mandated to monitor the activities of the Malawi Police Service and held it accountable. This void has since been filled by the Independent Complaints Commission established under the Police Act. This is a positive development that reiterates Malawi’s commitment to the investigation of human rights violations by the police and to ending police impunity. This contribution examines the legal framework for this Commission to project the effectiveness of the Commission. While the framework looks promising on various fronts, there are potential challenges that lie ahead. Malawi must pre-emptively deal with these challenges carefully if the Commission is to have any practical significance in transforming police accountability in the country. Drawing on lessons from other jurisdictions like South Africa, the paper makes recommendations for legislative reform to strengthen the Commission’s framework.

Keywords: civilian policing oversight, Malawi, police, police accountability, policing, policing oversight

Procedia PDF Downloads 234

Authors: Jayson Vicente

Abstract:

The young men and women of Philippine Military Academy Cadet Corps Armed Forces of the Philippines (PMA CCAFP) are bred to be front liners and last line of defense during war and times of peace; as such, they must be equipped with the most practical and most effective combat-ready Martial Arts and Combative skills to effectively fulfill their duty, as well as to protect and safeguard themselves to continue serving the people and their country. This study shall assess the current Martial Arts and Combative Program of the PMA CCAFP using descriptive methodology by interviews and floating questionnaires. The current Martial Arts and Combative Program of the PMA CCAFP with all of the subjects involved are more sports inclined rather than combat-equipped. Picking the best from each subject used in the program, this study seeks to recommend improvements or create a better Martial Arts and Combative Program that will satisfy the objective of producing Martial Arts combatant graduates. A good Martial Arts and Combative Program for PMA is essential to prepare them for what lies ahead, which is unforgiving and no rules to pacify threat.

Keywords: combative, martial arts, military, program

Procedia PDF Downloads 149

Authors: Mahfoud Djebbar

Abstract:

Stock dilution is a financial phenomenon resulting from the issue of additional shares by a company, or when holders convert their convertibles into new shares (capital increase). This issue and/or conversion enlarge the company’s share base that will result in marginal dilution (loss) for existing shareholders, and a benefit to new ones. Dilution issues have already been addressed in mainstream finance, particularly as far as information disclosure is concerned. However, in Islamic finance, stock dilution problems have not been deeply studied and the subject has not received sufficient attention from shariah-compatible firms, investors, and scholars. In this regard, this paper emphasises the forms, the effects of capital dilution on current shareholders as well as the ways and techniques of compensating them. And since the research in this field, in its Islamic perspective, is still in its infancy, the paper tries to analyse the phenomenon theoretically in detail using numerical examples, and expose some case studies of Shariah-compliant issuers of convertible Sukuk and how they compensate their existing shareholders. Finally, this study shows that the Sukuk issuers compensate old shareholders using the right of shuf’ah as a well known and practiced pre-emptive right in Islamic transactions centuries ago, as well as the ways conventional bond issuers use.

Keywords: compensating shareholders, convertible Sukuk, Islamic financial innovation, Shuf’ah

Procedia PDF Downloads 338

Authors: Masoud Raei, Mohammadmahdi Sadeghi

Abstract:

The right to life as the most essential right in human rights issues and in the first group has devoted a special place to itself. Attention to this right and its domain and its reflection in civil rights is one of the most important axis of the rights to life issues. Issues discussed concerning this matter in public law with regard to its status in human rights are the determination of government’s duty toward identification; application and guarantee of this right. The constitutions of countries have chosen different approaches towards the identification of this right and also its limits and boundaries, determining the territory of governments for citizens. The reason for such a difference is the question arising in this regard. It is claimed that without the determination of meaningfulness of the right to life, it is not possible to provide a clear response to this question. The goal of this paper is to justify its theoretical framework from the view of meaningfulness of right to life relying on Quranic verses with a conceptual approach towards the right to life so that the relationship between government and citizens with regard to right to life is determined. Through a comparative study, it is possible to attain significant differences between the teachings of the Holy Quran and human rights documents. The method of this paper is a descriptive-analytic approach relying on interpretation books on Holy Quran.

Keywords: meaningfulness, objectivism, separatism, right to life

Procedia PDF Downloads 307

Authors: João Pedro Albino, Ana Cláudia Pires Ferreira de Lima

Abstract:

Humanity has undergone a transformation from the physical to the virtual world, generating an enormous amount of data on the world wide web, known as big data. Many facts that occur in the physical world or in the digital world are proven through records made on the internet, such as digital photographs, posts on social media, contract acceptances by digital platforms, email, banking, and messaging applications, among others. These data recorded on the internet have been used as evidence in judicial proceedings. The identification of internet users is essential for the security of legal relationships. This research was carried out on scientific articles and materials from courses and lectures, with an analysis of Brazilian legislation and some judicial decisions on the request of static data from logs and Internet Protocols (IPs) from application and connection providers. In this article, we will address the determination of authorship of data processing on the internet by obtaining the IP address and the appropriate judicial procedure for this purpose under Brazilian law.

Keywords: IP address, digital forensics, big data, data analytics, information and communication technology

Procedia PDF Downloads 124

Authors: Shekar Babu, Amalendu Jyothishi

Abstract:

The New Companies Bill-2013 in India has mandated all the companies with a certain profit to spend on Corporate Social Responsibility (CSR). Despite the Corporate Governance (CG) compliances at the strategic level the firms have to engage in social good. For both the Central Public Sector Enterprises (CPSE) and the private companies in India the need for strategic CSR focus through operational efficiency measures are mandated. In this paper the focus is to find out if the Indian companies understand their responsibility towards the society despite government making CSR mandatory. Analyzing both the CPSEs and Private companies the researchers find out which set of companies behave responsibly towards the society. Does any particular industry group(s) impact the society by disclosing their CSR spending activities. The key financial and non-financial parameters that influence CSR spending were identified and through econometric analysis methodologies (logistic regression and OLS models) the results were analyzed. The innovative methods were developed to identify if the firms operate efficiently and at the same time complying with the new CSR laws. An innovative matrix was developed to explain how companies could operate efficiently and be compliant in parallel how some of the companies can strategically realign their spending by operating efficiently.

Keywords: corporate social responsibility(CSR), corporate governance(CG), India, logit function, ordinary least squares (OLS)

Procedia PDF Downloads 355

Authors: Samir Srairi

Abstract:

This paper investigates the impact of the internal corporate governance on bank performance by constructing a corporate governance index (CGI) for 27 Islamic banks operating in five Arab Gulf countries. Using content analysis on the banks’ annual reports for 3 years (2011-2013), the index construction uses information on six important corporate governance mechanisms, namely board structure, risk management, transparency and disclosure, audit committee, Sharia supervisory board and investment account holders. The results demonstrate that Islamic banks adhere to 54% of the attributes addressed in the CGI. The most frequently reported and disclosed elements are Sharia supervisory board followed by board structure and risk management. The findings related to countries revealed that only two countries, the United Arab Emirates and Bahrain, possess a higher level of CGI. Our regression results provide evidence that Islamic banks with higher levels of corporate governance report high operating performance measured by return on assets and net interest margin. Finally, as of the effect of internal and external factors, we identified four variables that were associated with bank performance, namely size, equity, risk and concentration.

Keywords: governance mechanisms, corporate governance index, bank performance, Islamic banks, GCC countries

Procedia PDF Downloads 324

Authors: Horesh Reinman Netta

Abstract:

Early research on child sexual abuse (CSA) attempted to assess its possible effects. Researchers found that victims of CSA are prone to a host of emotional disorders, including post-traumatic stress disorder, depression, dissociative disorders, anxiety disorders and suicidality later in life. The study examined the development of symptoms over a two-year period at base line and after six months. Factors including the age at the onset of abuse, the gender of the abused child and academic achievements were also examined. Other variables examined include the complex association among self-disclosure, self-esteem, the child’s attachment and coping styles, and psychological adjustment. The abused child’s domestic environment has been found to have a relevant impact on the psychological outcomes of CSA. The study examined inter-parental conflicts, cohesion in the child’s home, parental attachment styles and psychopathology. To the best of our knowledge, no investigation of this nature has yet been performed. Hence, the study makes a major contribution to research in this field. In addition, a combined examination of abuse characteristics, child characteristics, domestic environment and therapeutic history will facilitate enhanced understanding of the interactions among CSA, mediating factors and psychological outcomes.

Keywords: sexual abuse, follow up, victimization, children

Procedia PDF Downloads 74

Authors: Wendy Kramer

Abstract:

How and when a donor-conceived person (DCP) learns about their conception significantly affects their experiences and choices, including whether they'd consider using a donor or donating their own gametes. Objective: We sought to identify factors that positively and negatively impact the experience of being a DCP. We sought to determine if DCP would consider utilizing donor gametes themselves, if unable to conceive spontaneously and if DCP were likely to be donors themselves. Materials and Methods: A cross-sectional survey of adult DCP was disseminated to members of the Donor Sibling Registry. The survey consisted of 31 items, including whether experience as DCP was positive or negative, the willingness to use donor gametes if spontaneous conception was not an option, and questions regarding donating gametes. Results: 529 people (81.7% female) completed the survey, the median age was 28 years (range 18-77 years), and 94.7% were conceived via donor sperm. Most felt "neutral" (31.6%), "positive" (26.3%) or "very positive" (20.8%) about being a DCP regardless of donor type. While most found out about being a DCP after age 18 (63.4%), those with a positive experience were more likely to "have always known" (40.7%). Conclusions: People conceived by donor-assisted reproduction are more likely to have neutral to overall positive feelings surrounding their conception if they are told at a very young age about their donor-conceived origins by a family member. The majority of DCPs are willing to adopt but would not consider using donated gametes themselves if unable to conceive spontaneously. DCPs are not likely to become donors themselves despite the majority of DCP having a high positive feeling regarding being donor-conceived.

Keywords: donor conception, sperm donation, oocyte donation, donor-conceived people, infertility

Procedia PDF Downloads 167

Authors: Nabila Farhin, Israt Jahan

Abstract:

Despite the feminisation of the global health force, women mostly engage in nursing, midwifery and community health workers (HWs), and the posts like surgeons, doctors, and specialists are generally male-dominated. It is also prominent in Bangladesh, where female HWs witness systematic workplace inequalities, discrimination, and underpayment. The Covid-19 pandemic put unsurmountable pressure on HWs as they had to serve in high-risk workplaces as frontliners. The already disadvantaged female HWs shouldered the same burden, were overworked without adequate occupational health and safety measures (OSH) and risked their lives. Acknowledging their vulnerable workplace conditions, the World Health Organization (WHO) and International Labour Organization (ILO) circulated a few specialised guidelines amid the peril. Bangladesh tried to adhere to international guidelines while formulating pandemic management strategies. In reality, the already weak and understaffed health sector collapsed with the patient influx and many HWs got infected and died in the line of duty, exposing the high-risk nature of the work. Unfortunately, the gender-segregated data of infected HWs are absent. This qualitative research investigates whether the existing laws of Bangladesh are adequate in protecting female HWs as frontliners in high-risk workplaces during the Covid-19 pandemic. The paper first examines international labour laws safeguarding female frontline HWs. It also analyses the specialised Covid-19 pandemic guidelines protecting their interests. Finally, the research investigates the compliance of Bangladesh as per international legal guidance during the pandemic. In doing so, it explores the domestic laws, professional guidelines for HWs and pandemic response strategies. The paper critically examines the primary sources like international and national statutes, rules, regulations and guidelines. Secondary sources like authoritative journal articles, books and newspaper reports are contextually analysed in line with the objective of the paper. The definition of HW is ambiguous in the labour laws of Bangladesh. It leads to confusion regarding the extent of legal protection rendered to female HWs at private hospitals in high-risk situations. The labour laws are not applicable in Public hospitals, as the employees follow the public service rules. Unfortunately, the country has no specialised law to protect HWs in high-risk workplaces, and the professional guidelines for HWs also remain inadequate in this regard. Even though the pandemic management strategies highlight some protective measures in high-risk situations, they only deal with HWs who are pregnant or have underlying health issues. No specialised protective guidelines can be found for female HWs as frontliners. Therefore, the laws are insufficient and failed to render adequate legal protection to female frontline HWs during the pandemic. The country also lacks comprehensive health legislation and uniform institutional and professional guidelines, preventing them from accessing grievance mechanisms. Hence, the female HWs felt victimised while duty-bound to serve in high-risk workplaces without adequate safeguards. Bangladesh should clarify the definition of HWs and standardise the service rules for providing medical care in high-risk workplaces. The research also recommends adequate health legislation and specialised legal protection to safeguard female HWs in future emergencies.

Keywords: female health workers (HWs), high-risk workplaces, Covid-19 pandemic, Bangladesh

Procedia PDF Downloads 78

Authors: Shamim Ali

Abstract:

Researchers and teachers have begun developing digital games and model environments for educational purpose; therefore this study examines the effect of a videos game on secondary school students’ language learning motivation. Secondly, it tries to find out the opportunities to develop a decision making process and simultaneously it analyzes the solutions for further implementation in educational setting. Participants were 30 male students randomly assigned to one of the following three treatments: 10 students were assigned to read the game’s story; 10 students were players, who played video game; and, and the last 10 students acted as watchers and observers, their duty was to watch their classmates play the digital video game. A language learning motivation scale was developed and it was given to the participants as a pre- and post-test. Results indicated a significant language learning motivation and the participants were quite motivated in the end. It is, thus, concluded that the use of video games can help enhance high school students’ language learning motivation. It was suggested that video games should be used as a complementary activity not as a replacement for textbook since excessive use of video games can divert the original purpose of learning.

Keywords: EFL, English as a Foreign Language, motivation, video games, EFL learners

Procedia PDF Downloads 178

Authors: Mohammad Sadeghi

Abstract:

The subject matter of this article is the efficiency of current knowledge standard to afford the legal integration regarding criteria and approaches to ISP knowledge standards, to shield ISP and copyright, trademark and other parties’ rights in the online information society. The EU recognizes the knowledge-based liability for intermediaries in the European Directive on Electronic Commerce, but the implication of all parties’ responsibility for combating infringement has been immolated by dominating attention on liability due to the lack of the appropriate legal mechanism to devote each party responsibility. Moreover, there is legal challenge on the applicability of knowledge-based liability on hosting services and information location tools service. The aim of this contribution is to discuss the advantages and disadvantages of ECD knowledge standard through case law with a special emphasis on duty of prevention and constructive knowledge role on internet service providers (ISP s’) to achieve fair balance between all parties rights.

Keywords: internet service providers, liability, copyright infringement, hosting, caching, mere conduit service, notice and takedown, E-commerce Directive

Procedia PDF Downloads 524

Authors: Mark E. Lokanan, Liz Lee

Abstract:

This paper aims to examine the role of accountants as gatekeepers in anti-money laundering compliance in real estate transactions. The paper seeks to answer questions on ways in which accountants are involved in real estate transactions and mandatory compliance with regulatory authorities in Canada. The data for the study came from semi-structured interviews with accountants, lawyers, and government officials. Preliminary results reveal that there is a conflict between accountants’ obligation to disclose and loyalty to their clients. Accountants often do not see why they are obligated to disclose their clients' information to government agencies. The importance of the client in terms of the amount of revenue contributed to the accounting firm also plays a significant role in accountants' reporting decision-making process. Although the involvement of accountants in real estate purchase and sale transactions is limited to lawyers or notaries, they are often involved in designing financing schemes, which may involve money laundering activities. The paper is of wider public policy interests to both accountants and regulators. It is hard not to see Chartered Professional Accountant (CPA) Canada and government regulators using the findings to better understand the decision-making processes of accountants in their reporting practices to regulatory authorities.

Keywords: money laundering, real estate, disclosure, legislation, compliance

Procedia PDF Downloads 231

Authors: M. Najafi

Abstract:

In the present paper, a large turbo-generator shaft train including a heavy-duty gas turbine engine, a coupling, and a generator is established. The method of analysis is based on finite element simplified model for lateral and torsional vibration calculation. The basic elements of rotor are the shafts and the disks which are represented as circular cross section flexible beams and rigid body elements, respectively. For more accurate results, the gyroscopic effect and bearing dynamics coefficients and function of rotation are taken into account, and for the influence of shear effect, rotor has been modeled in the form of Timoshenko beam. Lateral critical speeds, critical speed map, damped mode shapes, Campbell diagram, zones of instability, amplitudes, phase angles response due to synchronous forces of excitation and amplification factor are calculated. Also, in the present paper, the effect of imbalanced rotor and effects of changing in internal force and temperature are studied.

Keywords: rotor dynamic analysis, finite element method, shaft train, Campbell diagram

Procedia PDF Downloads 136

Authors: Nadia Elouaer

Abstract:

Tax revenue is the main state resource and one of the important variables in tax policy. Nevertheless, this resource is continually decreasing, so it is important to focus on the reasons for this decline. Several studies show that the taxpayer is reluctant to pay taxes, especially in countries at risk or in countries in transition, including Tunisia. This study focuses on the tax evasion behavior of a Tunisian taxpayer under the influence of his political beliefs, as well as the influence of different tax compliance variables. Using a questionnaire, a sample of 500 Tunisian taxpayers is used to examine the relationship between political beliefs and taxpayer affiliations and tax compliance variables, as well as the study of the causal link between political beliefs and fraudulent behavior. The data were examined using correlation, factor, and regression analysis and found a positive and statistically significant relationship between the different tax compliance variables and the tax evasion behavior. There is also a positive and statistically significant relationship between tax evasion and political beliefs and affiliations. The study of the relationship between political beliefs and compliance variables shows that they are closely related. The conclusion is to admit that tax evasion and political beliefs are closely linked, and the government should update its tax policy and modernize its administration in order to strengthen the credibility and disclosure of information in order to restore a relationship of trust between public authorities and the taxpayer.

Keywords: fiscal policy, political beliefs, tax evasion, taxpayer behavior

Procedia PDF Downloads 147

Authors: Mufti Nadimul Quamar Ahmed

Abstract:

Universal and equitable access to safe and inexpensive water is one of the core goals of UN Sustainable Development (Goal-6). Rainwater harvesting and drinkable water scarcity are also prominent themes in the current literature. However, the lack of readily available drinking water sources is a serious roadblock in achieving this major goal in developing countries, especially in Bangladesh. In this study, we aimed to explore how water collecting activities in Bangladesh's coastal region are influenced by participants’ selected socio-demographic characteristics. We gathered information using a structured questionnaire from 154 people who were chosen at random from two of Bangladesh's most susceptible subdistricts situated in the country's southwest coast. Our results show that majority of the respondents think water fetching is a job for the woman as like their other day-day to household works and it’s not a man's duty. Interestingly, we found that person's age, family structure, monthly income and religion all play important roles in how they see and behave water-gathering techniques. Moreover, the local taboo on women and men's roles in water-gathering is also evident in the studied areas.

Keywords: water fetching, socio-demographic characteristic, coastal region, Bangladesh, SDG

Procedia PDF Downloads 123

Authors: Christelle Rabbat, Carole Vouebou, Sary Awad, Alan Jean-Marie

Abstract:

Hydrogen has been proven to be a viable alternative to standard fuels as it is easy to produce and only generates water vapour and zero carbon emissions. However, despite the hydrogen benefits, the widespread adoption of hydrogen fuel cell vehicles and internal combustion engine vehicles is impeded by several challenges. The lack of refueling infrastructures remains one of the main hindering factors due to the high costs associated with their design, construction, and operation. Besides, the lack of hydrogen vehicles on the road diminishes the economic viability of investing in refueling infrastructure. Simultaneously, the absence of accessible refueling stations discourages consumers from adopting hydrogen vehicles, perpetuating a cycle of limited market uptake. To address these challenges, the implementation of adequate policies incentivizing the use of hydrogen vehicles and the reduction of the investment and operation costs of hydrogen refueling stations (HRS) are essential to put both investors and customers at ease. Even though the transition to hydrogen cars has been rather slow, public transportation companies have shown a keen interest in this highly promising fuel. Besides, their hydrogen demand is easier to predict and regulate than personal vehicles. Due to the reduced complexity of designing a suitable hydrogen supply chain for public vehicles, this sub-sector could be a great starting point to facilitate the adoption of hydrogen vehicles. Consequently, this study will focus on designing a chain of on-site green HRS for the public transportation network in Nantes Metropole leveraging the latest relevant technological advances aiming to reduce the costs while ensuring reliability, safety, and ease of access. To reduce the cost of HRS and encourage their widespread adoption, a network of 7 H35-T40 HRS has been designed, replacing the conventional J-T valves with turbo-expanders. Each station in the network has a daily capacity of 1,920 kg. Thus, the HRS network can produce up to 12.5 tH2 per day. The detailed cost analysis has revealed a CAPEX per station of 16.6 M euros leading to a network CAPEX of 116.2 M euros. The proposed station siting prioritized Nantes metropole’s 5 bus depots and included 2 city-centre locations. Thanks to the turbo-expander technology, the cooling capacity of the proposed HRS is 19% lower than that of a conventional station equipped with J-T valves, resulting in significant CAPEX savings estimated at 708,560 € per station, thus nearly 5 million euros for the whole HRS network. Besides, the turbo-expander power generation ranges from 7.7 to 112 kW. Thus, the power produced can be used within the station or sold as electricity to the main grid, which would, in turn, maximize the station’s profit. Despite the substantial initial investment required, the environmental benefits, cost savings, and energy efficiencies realized through the transition to hydrogen fuel cell buses and the deployment of HRS equipped with turbo-expanders offer considerable advantages for both TAN and Nantes Metropole. These initiatives underscore their enduring commitment to fostering green mobility and combatting climate change in the long term.

Keywords: green hydrogen, refueling stations, turbo-expander, heavy-duty vehicles

Procedia PDF Downloads 56

Authors: Hsien-Wei Kuo

Abstract:

The thoughts of the military citizens, pragmatism, naturalism and nationalism related to physical education were developed during the warring period of the Republic of China. Moreover, the development of martial art formed by nationalism and political party was to utilize to save the nation, the people and the world. The martial art was also promoted in the system of school physical education gradually at the same time. The aim of this study is to explore the role, duty and position of the martial art education with the political color and advocacy in the system of school physical education. This study focuses on the practice, course hours, selective materials and competitive rules of physical education in the school system in modern China. Therefore, the methods of the historical research and content analysis were used to collect the historical materials and documents for going into them. The results will give a detailed account of the developed model of institutionalization, unification and regularization of martial art, and its growing, golden and stagnant periods in the school physical education system under the impact of western sport and physical education. It may sum up the meaning relationships among the politics, education practice and sport for all.

Keywords: martial art education, national martial arts institution, sick man of East Asia, the may 4th movement

Procedia PDF Downloads 378

Authors: M. Kaouane, A. Boukhelifa, A. Cheriti

Abstract:

In this paper, a new Buck-Boost DC-DC converter is designed and simulated for photovoltaic energy system. The presented Buck-Boost converter has a double switch. Moreover, its output voltage is regulated to a constant value whatever its input is. In the presented work, the Buck-Boost transfers the produced energy from the photovoltaic generator to an R-L load. The converter is controlled by the pulse width modulation technique in a way to have a suitable output voltage, in the other hand, to carry the generator’s power, and put it close to the maximum possible power that can be generated by introducing the right duty cycle of the pulse width modulation signals that control the switches of the converter; each component and each parameter of the proposed circuit is well calculated using the equations that describe each operating mode of the converter. The proposed configuration of Buck-Boost converter has been simulated in Matlab/Simulink environment; the simulation results show that it is a good choice to take in order to maintain the output voltage constant while ensuring a good energy transfer.

Keywords: Buck-Boost converter, switch, photovoltaic, PWM, power, energy transfer

Procedia PDF Downloads 905

Authors: Rizwan Ullah, Abdar Ali, Zahid Ullah

Abstract:

This paper illustrates the study of three isolated zero voltage switched (ZVS) PWM full bridge (FB) converters to charge the high voltage battery in the charger of electric vehicle (EV). EV battery chargers have several challenges such as high efficiency, high reliability, low cost, isolation, and high power density. The cost of magnetic and filter components in the battery charger is reduced when switching frequency is increased. The increase in the switching frequency increases switching losses. ZVS is used to reduce switching losses and to operate the converter in the battery charger at high frequency. The performance of each of the three converters is evaluated on the basis of ZVS range, dead times of the switches, conduction losses of switches, circulating current stress, circulating energy, duty cycle loss, and efficiency. The limitations and merits of each PWM FB converter are reviewed. The converter with broader ZVS range, high efficiency and low switch stresses is selected for battery charger applications in EV.

Keywords: electric vehicle, PWM FB converter, zero voltage switching, circulating energy

Procedia PDF Downloads 439

Authors: Van-Thuan Tran, Minh-Khai Nguyen, Geum-Bae Cho

Abstract:

Recently, multilevel inverters have become more attractive for researchers due to low total harmonic distortion (THD) in the output voltage and low electromagnetic interference (EMI). This paper proposes a single-phase cascaded H-bridge quasi switched boost inverter (CHB-qSBI) for renewable energy sources applications. The proposed inverter has the advantage over the cascaded H-bridge quasi-Z-source inverter (CHB-qZSI) in reducing two capacitors and two inductors. As a result, cost, weight, and size are reduced. Furthermore, the dc-link voltage of each module is controlled by individual shoot-through duty cycle to get the same values. Therefore, the proposed inverter solves the imbalance problem of dc-link voltage in traditional CHB inverter. This paper shows the operating principles and analysis of the single-phase cascaded H-bridge quasi switched boost inverter. Also, a control strategy for the proposed inverter is shown. Experimental and simulation results are shown to verify the operating principle of the proposed inverter.

Keywords: renewable energy sources, cascaded h-bridge inverter, quasi switched boost inverter, quasi z-source inverter, multilevel inverter

Procedia PDF Downloads 334

Authors: Ajay Biswas, Swapan Bhaumik, Abhijit Bhowmik

Abstract:

Present experiment has been carried out to study the microstructure of weldment obtained by submerged arc welding on mild steel plate at zero degree Celsius. To study this, bead on plate welding is done by submerged arc welding on the sample plate of heavy duty mild steel of designation IS 2062 grade B, fitted on the special fixture ensuring the plate temperature at zero degree Celsius. Sixteen numbers of such samples are welded by varying the most influencing parameters viz. travel speed, voltage, wire feed rate and electrode stick-out at four different levels. Taguchi’s design of experiment is applied by selecting Taguchi's L16 orthogonal array to restrict the number of experimental runs. Cross sectioned samples are polished and etched to view the weldment. Finally, different zone of the weldment is observed by optical microscope. From the type of microstructure of weldment it is concluded that submerged arc welding is feasible at zero degree Celsius on mild steel plate.

Keywords: Submerged Arc Welding, zero degree Celsius, Taguchi’s design of experiment, microstructure of weldment

Procedia PDF Downloads 440

Authors: Jingjing Lan, Jun Yu, Muthukumaraswamy Annamalai Arasu

Abstract:

This paper presents a digital non-linear pulse-width modulation (PWM) controller in a high-voltage (HV) buck-boost DC-DC converter for the piezoelectric transducer of the down-hole acoustic telemetry system. The proposed design controls the generation of output signal with voltage higher than the supply voltage and is targeted to work under high temperature. To minimize the power consumption and silicon area, a simple and efficient design scheme is employed to develop the PWM controller. The proposed PWM controller consists of serial to parallel (S2P) converter, data assign block, a mode and duty cycle controller (MDC), linearly PWM (LPWM) and noise shaper, pulse generator and clock generator. To improve the reliability of circuit operation at higher temperature, this design is fabricated with the 1.0-μm silicon-on-insulator (SOI) CMOS process. The implementation results validated that the proposed design has the advantages of smaller size, lower power consumption and robust thermal stability.

Keywords: DC-DC power conversion, digital control, high temperatures, pulse-width modulation

Procedia PDF Downloads 395

Authors: Orose Rugchati, Sarawut Wattanawongpitak

Abstract:

This research studied the analysis of the thermal conductivity and heat transfer in porcine meat due to the electric current flowing between the electrode plates in parallel. Hot-boned pork sample was prepared in 2*1*1 cubic centimeter. The finite element method with ANSYS workbench program was applied to simulate this heat transfer problem. In the thermal simulation, the input thermoelectric energy was calculated from measured current that flowing through the pork and the input voltage from the dc voltage source. The comparison of heat transfer in pork according to two voltage sources: DC voltage 30 volts and dc pulsed voltage 60 volts (pulse width 50 milliseconds and 50 % duty cycle) were demonstrated. From the result, it shown that the thermal conductivity trends to be steady at temperature 40C and 60C around 1.39 W/mC and 2.65 W/mC for dc voltage source 30 volts and dc pulsed voltage 60 volts, respectively. For temperature increased to 50C at 5 minutes, the appearance color of porcine meat at the exposer point has become to fade. This technique could be used for predicting of thermal conductivity caused by some meat’s characteristics.

Keywords: thermal conductivity, porcine meat, electricity, finite element method

Procedia PDF Downloads 140