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Authors: Ziba Khalili, Mohsen Sheikholeslami, Ladan Momayez

Abstract:

Combining the photovoltaic/thermal (PVT) systems with a thermoelectric (TE) module can raise energy yields since the TE module boosts the system's energy conversion efficiency. In the current study, a PVT system integrated with a TE module was designed and simulated in ANSYS Fluent 19.2. A copper heat transfer tube (HTT) was employed for cooling the photovoltaic (PV) cells. Four different shapes of HTT cross-section, i.e., circular, square, elliptical, and triangular, with equal cross-section areas were investigated. Also, the influence of Cu-Al2O3/water hybrid nanofluid (0.024% volume concentration), fluid inlet velocity (uᵢ ), and amount of solar radiation (G), on the PV temperature (Tₚᵥ) and system performance were investigated. The ambient temperature (Tₐ), wind speed (u𝓌), and fluid inlet temperature (Tᵢ), were considered to be 25°C, 1 m/s, and 27°C, respectively. According to the obtained data, the triangular case had the greatest impact on reducing the compared to other cases. In the triangular case, examination of the effect of hybrid nanofluid showed that the use of hybrid nanofluid at 800 W/m2 led to a reduction of the TPV by 0.6% compared to water, at 0.19 m/s. Moreover, the thermal efficiency ( ) and the overall electrical efficiency (nₜ) of the system improved by 0.93% and 0.22%, respectively, at 0.19 m/s. In a triangular case where G and were 800 W/m2 and 19 m/s, respectively, the highest amount of, thermal power (Eₜ), and, were obtained as 72.76%, 130.84 W and 12.03%, respectively.

Keywords: electrical performance, photovoltaic/thermal, thermoelectric, hybrid nanofluid, thermal efficiency

Procedia PDF Downloads 77

Authors: A. T. Laiche, M. L. Tlil, Benine B., S. Bechoua

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The aim of this study is to isolate and select, from camel milk from El-Oued region in Algeria, a strains of lactic acid bacteria and possessing probiotic properties ; and to evaluate their potential effect on intestinal disorders in Wistar ratsmThe results relating to the selection of probiotic strains confirms that the Thermophilic streptococcus exhibits the best probiotic activity performance, with a resistance important to different degrees of pH and to bile salts, and a remarkable antibacterial activity and resistance to antibiotics compared to the other four isolated strains. In the in vivo study, diseases are induced in rats at the level of the digestive system, it was reported that the administration of Escherichia coli and castor oil caused an intestinal disorders. The microscopic observation of the histological section of the intestine showed a damaged intestinal structure and some symptoms of its irritation, including a decrease in the height of the villi and the presence of others destroyed cells, and after treatment with Streptococcus thermophilus, the microscopic observation of the cut of the histological section of the intestine showed almost complete disappearance of the mentioned symptoms, The dosage of the hematological parameters by complete blood count (CBC) is in agreement with the results of the histological sections.

Keywords: camel milk, probiotic, pathogenic bacteria, intestinal disorders, lactic acid bacteria

Procedia PDF Downloads 156

Authors: Kristin Murray

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The proposed paper exams prologues in 20th and 21st century American literature in order to show how Native American writer Tommy Orange’s Prologue in his 2018 novel There, Thereis different. In an interview about his 2018 novel There, There, explains he feels “a kind of burden to catch the general reader up with what really happened, because history has got it so wrong and still continue to” (Laubernds). Orange, thus, includes a “Prologue” in his novel to do this work, catching readers upon Native Americans and their history. Prologues are usually from the narrator’s voice, a character’s voice, or even from a fictionalized version of the author, but the tone of Orange’s “Prologue” is that of a non-fictional first-person essayist. Examining prologues in American literature posits Orange’s prologue outside the norm. This paper also examines other introductory sections, the preface, in particular. The research and examination reveal that Orange is adding his personal voice in the Prologue to the multiple narratorsof the novel, and his is the voice of a writer who knows that his audience comes to his novel with a plethora of misinformation. The truths he tells are horrifying and hopeful. He tells of Thanksgiving as a “land deal” and a “successful massacre,” but he also tellsreaders how urban Indians have found a sense of the land, even through concrete. Native American writers contributed and still contribute to the genre of autobiography in ways that have changed our understanding of this genre. This examination of Orange’s Prologue reveals the new and unexpected way to view this often under-examined introductory section, the prologue.

Keywords: native american literature, prologues, prefaces, 20th century american literature

Procedia PDF Downloads 179

Authors: Joanna Maj, Awais Hussain, Lyndsey Vu, Catherine Roxas

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Background: Bone injuries in babies are common conditions that arise during delivery. Fractures of the clavicle, humerus, femur, and skull are the most common neonatal bone injuries sustained from labor and delivery. During operative deliveries, zealous tractions, ineffective delivery techniques, improper uterine incision, and inadequate relaxation of the uterus can lead to bone fractures in the newborn. Neonatal anatomy is unique. Just as children are not mini-adults, newborns are not mini children. A newborn’s anatomy and physiology are significantly different from a pediatric patient's. In this paper, we describe common orthopedic trauma in newborn babies. We provide a comprehensive overview of the different types of bone injuries in newborns. We hypothesize that the rate of bone fractures sustained at birth is higher in cases of operative deliveries. Methods: Relevant literature was selected by using the PubMed database. Search terms included orthopedic conditions in newborns, neonatal anatomy, and bone fractures in neonates during operative deliveries. Inclusion criteria included age, gender, race, type of bone injury and progression of bone injury. Exclusion criteria were limited in the medical history of cases reviewed and comorbidities. Results: This review finds that a clavicle fracture is the most common type of neonatal orthopedic injury sustained at birth in both operative and non-operative deliveries. We confirm the hypothesis that infants born via operative deliveries have a significantly higher rate of bone fractures than non-cesarean section deliveries. Conclusion: Newborn babies born via operative deliveries have a higher rate of bone fractures of the clavicle, humerus, and femur. A clavicle bone fracture in newborns is most common during emergency operative deliveries in new mothers. We conclude that infants born via an operative delivery sustained more bone injuries than infants born via non-cesarean section deliveries.

Keywords: clavicle fracture, humerus fracture, neonates, newborn orthopedics, orthopedic surgery, pediatrics, orthopedic trauma, orthopedic trauma during delivery, cesarean section, obstetrics, neonatal anatomy, neonatal fractures, operative deliveries, labor and delivery, bone injuries in neonates

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Authors: Stacy Jarvis

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Databases such as JSTOR, RILM and WorldCat have been the main source and storage of literature in the music orb. The Reference Index to Music Literature is a bibliographic database of over 2.6 million citations to writings about music from over 70 countries. The Research Institute produces RILM for the Study of Music at the University of Buffalo. JSTOR is an e-library of academic journals, books, and primary sources. Database JSTOR helps scholars find, utilise, and build upon a vast range of literature through a powerful teaching and research platform. Another database, WorldCat, is the world's biggest library catalogue, assisting scholars in finding library materials online. An evaluation of these databases in the music sphere is conducted by looking into the description and intended use and finding similarities and differences among them. Through comparison, it is found that these aim to serve different purposes, though they have the same goal of providing and storing literature. Also, since each database has different parts of literature that it majors on, the intended use of the three databases is evaluated. This can be found in the description, scope, and intended uses section. These areas are crucial to the research as it addresses the functional or literature differences among the three databases. It is also found that these databases have different quantitative potentials. This is determined by addressing the year each database began collecting literature and the number of articles, periodicals, albums, conference proceedings, music, dissertations, digital media, essays collections, journal articles, monographs, online resources, reviews, and reference materials that can be found in each one of them. This can be found in the sections- description, scope and intended uses and the importance of the database in identifying literature on different topics. To compare the delivery of services to the users, the importance of databases in identifying literature on different topics is also addressed in the section -the importance of databases in identifying literature on different topics. Even though these databases are used in research, they all have disadvantages and advantages. This is addressed in the sections on advantages and disadvantages. This will be significant in determining which of the three is the best. Also, it will help address how the shortcomings of one database can be addressed by utilising two databases together while conducting research. It is addressed in the section- a combination of RILM and JSTOR. All this information revolves around the idea that a huge amount of quantitative and qualitative data can be found in the presented databases on music and digital content; however, each of the given databases has a different construction and material features contributing to the musical scholarship in its way.

Keywords: RILM, JSTOR, WorldCat, database, literature, research

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Authors: Qurat-ul-Ain, Humaira Mehmood

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Background: HIV infection (a global pandemic) in pregnant women has turn out to be an emerging aspect of public health because of its role in the spread of HIV infection, predominantly among children. Aim: The aim was to analyze the trends of diagnosis with respect to gestational age and an overview of the mode of delivery over ten years. Methods: A retrospective data collection from clinical records of diagnosed HIV infected pregnant females attended at HIV antenatal clinic (special clinic), at Pakistan Institute of Medical Sciences, Islamabad, for various complaints during the period of 10 years from February 2007 to December 2016 was done. Results: A total of 113 pregnancies were reported with HIV infection in 10 years. Cases diagnosed at the 1st trimester (1-12 weeks) of pregnancy were (50.4%, 57/113), at the 2nd trimester (13-26 weeks) were (24.8%, 28/113), at the 3rd trimester (27-40+ weeks) were (24.7%, 28/113). Most deliveries were by caesarean section (53.1%, 60/113), elective caesarean sections were (58.3%, 35/60) and emergency caesarean sections were (41.6%,25/60). Vaginal deliveries were (26.5%, 30/113). Reported miscarriages were (17.7%, 20/113). Conclusion: At 1st trimester, 50% of the females were diagnosed with HIV infection, and 50% remained undiagnosed at their 1st trimester. Routine antenatal HIV testing throughout the country is vastly needed for timely diagnoses and prompt treatment(antiretroviral therapy), to suppress the virus, to reduce the risk of spread of HIV infection, to plan elective caesarean section delivery and to prevent mother-to-child transmission.

Keywords: gestational age, HIV infection, mode of delivery, pregnancy

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Authors: Andreea Halunga, Chris D. Orme, Takashi Yamagata

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This paper proposes a heteroskedasticity-robust Breusch-Pagan test of the null hypothesis of zero cross-section (or contemporaneous) correlation in linear panel-data models, without necessarily assuming independence of the cross-sections. The procedure allows for either fixed, strictly exogenous and/or lagged dependent regressor variables, as well as quite general forms of both non-normality and heteroskedasticity in the error distribution. The asymptotic validity of the test procedure is predicated on the number of time series observations, T, being large relative to the number of cross-section units, N, in that: (i) either N is fixed as T→∞; or, (ii) N²/T→0, as both T and N diverge, jointly, to infinity. Given this, it is not expected that asymptotic theory would provide an adequate guide to finite sample performance when T/N is "small". Because of this, we also propose and establish asymptotic validity of, a number of wild bootstrap schemes designed to provide improved inference when T/N is small. Across a variety of experimental designs, a Monte Carlo study suggests that the predictions from asymptotic theory do, in fact, provide a good guide to the finite sample behaviour of the test when T is large relative to N. However, when T and N are of similar orders of magnitude, discrepancies between the nominal and empirical significance levels occur as predicted by the first-order asymptotic analysis. On the other hand, for all the experimental designs, the proposed wild bootstrap approximations do improve agreement between nominal and empirical significance levels, when T/N is small, with a recursive-design wild bootstrap scheme performing best, in general, and providing quite close agreement between the nominal and empirical significance levels of the test even when T and N are of similar size. Moreover, in comparison with the wild bootstrap "version" of the original Breusch-Pagan test our experiments indicate that the corresponding version of the heteroskedasticity-robust Breusch-Pagan test appears reliable. As an illustration, the proposed tests are applied to a dynamic growth model for a panel of 20 OECD countries.

Keywords: cross-section correlation, time-series heteroskedasticity, dynamic panel data, heteroskedasticity robust Breusch-Pagan test

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Authors: Yelda Yenel, Orkut Acele

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In a media-saturated world, celebrities have become ubiquitous figures, encountered both in public spaces and within the privacy of our homes, seamlessly integrating into daily life. From Alexander the Great to contemporary media personalities, the image of celebrity has persisted throughout history, manifesting in various forms and contexts. Over time, as the relationship between society and the market evolved, so too did the roles and behaviors of celebrities. These transformations offer insights into the cultural climate, revealing shifts in habits and worldviews. In Türkiye, the emergence of private television channels brought an influx of celebrities into everyday life, making them a pervasive part of daily routines. To understand modern celebrity culture, it is essential to examine the ideological functions of media within political, economic, and social contexts. Within this framework, celebrities serve as both reflections and creators of cultural values and, at times, act as intermediaries, offering insights into the society of their era. Starting its broadcasting life in 1992 with religious films and religious conversation, Türkiye Newspaper, Radio, Television channel (TGRT) later changed its appearance, slogan, and the celebrities it featured in response to the political atmosphere. Celebrities played a critical role in transforming from the existing slogan 'Peace has come to the screen' to 'Watch and see what will happen”. Celebrities hold significant roles in society, and their images are produced and circulated by various actors, including media organizations and public relations teams. Understanding these dynamics is crucial for analyzing their influence and impact. This study aims to explore Turkish society in the 1990s, focusing on TGRT and its visual and discursive characteristics regarding celebrity figures such as Seda Sayan. The first section examines the historical development of celebrity culture and its transformations, guided by the conceptual framework of celebrity studies. The complex and interconnected image of celebrity, as introduced by post-structuralist approaches, plays a fundamental role in making sense of existing relationships. This section traces the existence and functions of celebrities from antiquity to the present day. The second section explores the economic, social, and cultural contexts of 1990s Türkiye, focusing on the media landscape and visibility that became prominent in the neoliberal era following the 1980s. This section also discusses the political factors underlying TGRT's transformation, such as the 1997 military memorandum. The third section analyzes TGRT as a case study, focusing on its significance as an Islamic television channel and the shifts in its public image, categorized into two distinct periods. The channel’s programming, which aligned with Islamic teachings, and the celebrities who featured prominently during these periods became the public face of both TGRT and the broader society. In particular, the transition to a more 'secular' format during TGRT's second phase is analyzed, focusing on changes in celebrity attire and program formats. This study reveals that celebrities are used as indicators of ideology, benefiting from this instrumentalization by enhancing their own fame and reflecting the prevailing cultural hegemony in society.

Keywords: celebrity culture, media, neoliberalism, TGRT

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Authors: Jitendra Aswani

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In the first section of this study, impact of Global Financial Crisis (GFC) on the synchronization of fourteen Asian Stock Markets (ASM’s) of countries like Hong Kong, India, Thailand, Singapore, Taiwan, Pakistan, Bangladesh, South Korea, Malaysia, Indonesia, Japan, China, Philippines and Sri Lanka, has been analysed using the network science and its metrics like degree of node, clustering coefficient and network density. Then in the second section of this study by introducing the US stock market in existing network and developing a Minimum Spanning Tree (MST) spread of crisis from the US stock market to Asian Stock Markets (ASM) has been explained. Data used for this study is adjusted the closing price of these indices from 6th January, 2000 to 15th September, 2013 which further divided into three sub-periods: Pre, during and post-crisis. Using network analysis, it is found that Asian stock markets become more interdependent during the crisis than pre and post crisis, and also Hong Kong, India, South Korea and Japan are systemic important stock markets in the Asian region. Therefore, failure or shock to any of these systemic important stock markets can cause contagion to another stock market of this region. This study is useful for global investors’ in portfolio management especially during the crisis period and also for policy makers in formulating the financial regulation norms by knowing the connections between the stock markets and how the system of these stock markets changes in crisis period and after that.

Keywords: global financial crisis, Asian stock markets, network science, Kruskal algorithm

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Authors: Revoti Prasad Bora, Nikita Katyal

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Promotion is a key element in the retail business. Thus, analysis of promotions to quantify their effectiveness in terms of Revenue and/or Margin is an essential activity in the retail industry. However, measuring the sales/revenue uplift is based on estimations, as the actual sales/revenue without the promotion is not present. Further, the presence of Halo and Cannibalization in a multiple parallel promotions’ scenario complicates the problem. Calculating Baseline by considering inter-brand/competitor items or using Halo and Cannibalization's impact on Revenue calculations by considering Baseline as an interpretation of items’ unit sales in neighboring nonpromotional weeks individually may not capture the overall Revenue uplift in the case of multiple parallel promotions. Hence, this paper proposes a Machine Learning based method for calculating the Revenue uplift by considering the Halo and Cannibalization impact on the Baseline and the Revenue. In the first section of the proposed methodology, Baseline of an item is calculated by incorporating the impact of the promotions on its related items. In the later section, the Revenue of an item is calculated by considering both Halo and Cannibalization impacts. Hence, this methodology enables correct calculation of the overall Revenue uplift due a given promotion.

Keywords: Halo, Cannibalization, promotion, Baseline, temporary price reduction, retail, elasticity, cross price elasticity, machine learning, random forest, linear regression

Procedia PDF Downloads 175

Authors: Hye Kyung Kim, Myung-Gyou Kim, Kang-Hyun Leem

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It has been reported that deer antler extract has bone-strengthening activity and effectively used in bone diseases therapy. However, little is known about the cellular and molecular mechanism of this effect. The upper section, mid section, and base of the antler has been known to exhibit different biological properties. Present study investigated the effects of these three parts of deer antler extracts on bone formation and resorption. The effects of deer antler extracts (DH) on bone formation were determined by cell proliferation, alkaline phosphatase (ALP) activity, collagen synthesis, and mineralization in human osteoblastic MG-63 cells. The effect on bone resorption was determined by osteoclastogenesis from bone marrow-derived precursor cells driven by RANKL. Ethanol extracts of DH (50 ~ 100 µg/ml) dose-dependently increased cell proliferation, and upper part increased the cell proliferation by 118.4% while mid and base parts increased proliferation by 107.8% and 102.3%, respectively. ALP activity was significantly increased by upper part of the DH treatment. After enhancement of ALP activity, significant augmentation of collagen synthesis and calcification assessed by Sirus red and Alzarin red staining, respectively, was observed in upper part of the DH treatment. The effect of DH on bone resorption was not observed in all three parts of the DH. These results could provide a mechanistic explanation for the bone-strengthening effects of DH.

Keywords: alkaline phosphatase, collagen synthesis, deer antler, osteoblastic MG-63 cells

Procedia PDF Downloads 313

Authors: Mahdi GoharRokhi, Mohammad H. Ruhipour, Mohammad R. ZamaniZadeh, Mohsen Maleki, Yusef Shamsayi, Mahdi FarhaniNejad, Farzad FarrokhZadeh

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Possessing massive resources of natural gas and petroleum, Iran has a special place among all other oil producing countries, according to international institutions of energy. In order to use these resources, development and functioning optimization of refineries and industrial units is mandatory. Heat exchanger is one of the most important and strategic equipment which its key role in the process of production is clear to everyone. For instance, if the temperature of a processing fluid is not set as needed by heat exchangers, the specifications of desired product can change profoundly. Crude oil enters a network of heat exchangers in atmospheric distillation section before getting into the distillation tower; in this case, well-functioning of heat exchangers can significantly affect the operation of distillation tower. In this paper, different scenarios for pre-heating of oil are studied using oil and gas simulation software, and the results are discussed. As we reviewed various scenarios, adding a heat exchanger to pre-heating network is proposed as the most efficient factor in improving all governing parameters of the tower i.e. temperature, pressure, and reflux rate. This exchanger is embedded in crude oil’s path. Crude oil enters the exchanger after E-101 and exchanges heat with discharging kerosene pump around from E-136. As depicted in the results, it will efficiently assist the improvement of process operation and side expenses.

Keywords: atmospheric distillation unit, heat exchanger, preheat, simulation

Procedia PDF Downloads 659

Authors: Ashraf Osman

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Effective deployable bridges that are characterized by an increased capacity to weight ratio are recently needed for post-disaster rapid mobility and military operations. In deployable bridging, replacing metals as the fabricating material with advanced composite laminates as lighter alternatives with higher strength is highly advantageous. This article presents a hierarchical optimization strategy of a composite bridge treadway considering maximum strength design and bridge weight minimization. Shape optimization of a generic deployable bridge beam cross-section is performed to achieve better stress distribution over the bridge treadway hull. The developed cross-section weight is minimized up to reserving the margins of safety of the deployable bridging code provisions. Hence, the strength of composite bridge plates is maximized through varying the plies orientation. Different loading cases are considered of a tracked vehicle patch load. The orthotropic plate properties of a composite sandwich core are used to simulate the bridge deck structural behavior. Whereas, the failure analysis is conducted using Tsai-Wu failure criterion. The naturally inspired particle swarm optimization technique is used in this study. The proposed technique efficiently reduced the weight to capacity ratio of the developed bridge beam.

Keywords: CFRP deployable bridges, disaster relief, military bridging, optimization of composites, particle swarm optimization

Procedia PDF Downloads 139

Authors: Elisavet Kechagia

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Due to the interplay of different genetic and environmental risk factors and its heterogeneous nature, the concept of attention deficit hyperactivity disorder (ADHD) has shaped controversy and conflicts, which have been, in turn, reflected in the controversial arguments about its treatment. Taking into account recent well evidence-based researches suggesting that ADHD is a condition, in which biopsychosocial factors are all weaved together, the current paper explores the multiple risk-factors that are likely to influence ADHD, with a particular focus on adolescents with ADHD who might experience comorbid social, emotional and behavioural disorders (SEBD). In the first section of this paper, the primary objective was to investigate the conflicting ideas regarding the definition, diagnosis and treatment of ADHD at an international level as well as to critically examine and identify the limitations of the two most prevailing sets of diagnostic criteria that inform current diagnosis, the American Psychiatric Association’s (APA) diagnostic scheme, DSM-V, and the World Health Organisation’s (WHO) classification of diseases, ICD-10. Taking into consideration the findings of current longitudinal studies on ADHD association with high rates of comorbid conditions and social dysfunction, in the second section the author moves towards an investigation of the transitional points −physical, psychological and social ones− that students with ADHD might experience during early adolescence, as informed by neuroscience and developmental contextualism theory. The third section is an exploration of the different perspectives of ADHD as reflected in individuals’ with ADHD self-reports and the KENT project’s findings on school staff’s attitudes and practices. In the last section, given the high rates of SEBDs in adolescents with ADHD, it is examined how cognitive behavioural therapy (CBT), coupled with other interventions, could be effective in ameliorating anti-social behaviours and/or other emotional and behavioral difficulties of students with ADHD. The findings of a range of randomised control studies indicate that CBT might have positive outcomes in adolescents with multiple behavioural problems, hence it is suggested to be considered both in schools and other community settings. Finally, taking into account the heterogeneous nature of ADHD, the different biopsychosocial and environmental risk factors that take place during adolescence and the discourse and practices concerning ADHD and SEBD, it is suggested how it might be possible to make sense of and meaningful improvements to the education of adolescents with ADHD within a multi-modal and multi-disciplinary whole-school approach that addresses the multiple problems that not only students with ADHD but also their peers might experience. Further research that would be based on more large-scale controls and would investigate the effectiveness of various interventions, as well as the profiles of those students who have benefited from particular approaches and those who have not, will generate further evidence concerning the psychoeducation of adolescents with ADHD allowing for generalised conclusions to be drawn.

Keywords: adolescence, attention deficit hyperctivity disorder, cognitive behavioural theory, comorbid social emotional behavioural disorders, treatment

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Authors: Jeffrey A. Humenik

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Environmental, Limited Liability Corporation (EMR) provided civil construction services to the U.S. Army Corps of Engineers, Kansas City District, for the placement of a protective riprap blanket on the west bank of the Smoky Hill River, construction of 2 shore abutments and the construction of a 140 foot long sill wall spanning the Smoky Hill River in Salina, Kansas. The purpose of the project was to protect the riverbank from erosion and hold back water to a specified elevation, creating a pool to ensure adequate water intake for the municipal water supply. Geotextile matting and riprap were installed for streambank erosion protection. An inflatable bladder (AquaDam®) was designed to the specific river dimension and installed to divert the river and allow for dewatering during the construction of the sill walls and cofferdam. AquaDam® consists of water filled polyethylene tubes to create aqua barriers and divert water flow or prevent flooding. A challenge of the project was the fact that 100% of the sill wall was constructed within an active river channel. The threat of flooding of the work area, damage to the aqua dam by debris, and potential difficulty of water removal presented a unique set of challenges to the construction team. Upon completion of the West Sill Wall, floating debris punctured the AquaDam®. The manufacturing and delivery of a new AquaDam® would delay project completion by at least 6 weeks. To keep the project ahead of schedule, the decision was made to construct an earthen cofferdam reinforced with rip rap for the construction of the East Abutment and East Sill Wall section. During construction of the west sill wall section, a deep scour hole was encountered in the wall alignment that prevented EMR from using the natural rock formation as a concrete form for the lower section of the sill wall. A formwork system was constructed, that allowed the west sill wall section to be placed in two horizontal lifts of concrete poured on separate occasions. The first sectional lift was poured to fill in the scour hole and act as a footing for the second sectional lift. Concrete wall forms were set on the first lift and anchored to the surrounding riverbed in a manner that the second lift was poured in a similar fashion as a basement wall. EMR’s timely decision to keep the project moving toward completion in the face of changing conditions enabled project completion two (2) months ahead of schedule. The use of inflatable bladders is an effective and cost-efficient technology to divert river flow during construction. However, a secondary plan should be part of project design in the event debris transported by river punctures or damages the bladders.

Keywords: abutment, AquaDam®, riverbed, scour

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Authors: James R. Wilson

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Music is typically defined as having the attributes of melody, harmony, and rhythm. In this paper, a fourth element is proposed -"flow". "Flow" is a new dimension in music that has always been present but only recently identified and measured. The Adagio "Flow Machine" enables us to envision this component and even suggests a new approach to music theory and analysis. The Adagio was created specifically to measure the underlying “flow” in music. The Adagio is an entirely new way to experience and visualize the music, to assist in performing music (both as a conductor and/or performer), and to provide a whole new methodology for music analysis and theory. The Adagio utilizes musical “hit points”, such as a transition from one musical section to another (for example, in a musical composition utilizing the sonata form, a transition from the exposition to the development section) to help define the compositions flow rate. Once the flow rate is established, the Adagio can be used to determine if the composer/performer/conductor has correctly maintained the proper rate of flow throughout the performance. An example is provided using Mozart’s Piano Concerto Number 21. Working with the Adagio yielded an unexpected windfall; it was determined via an empirical study conducted at Nova University’s Biofeedback Lab that watching the Adagio helped volunteers participating in a controlled experiment recover from stressors significantly faster than the control group. The Adagio can be thought of as a new arrow in the Musicologist's quiver. It provides a new, unique way of viewing the psychological impact and esthetic effectiveness of music composition. Additionally, with the current worldwide access to multi-media via the internet, flow analysis can be performed and shared with others with little time and/or expense.

Keywords: musicology, music analysis, music flow, music therapy

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Authors: Araya Yordchim, Rosjana Chandhasa, Suwaree Yordchim

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This research aims to study guidelines on the development of management process for research journals in order to develop Suan Sunandha Rajabhat University to international standards. This research investigated affecting elements ranging from the format of the article, evaluation form for research article quality, the process of creating a scholarly journal, satisfaction level of those with knowledge and competency to conduct research, arisen problems, and solutions. Drawing upon the sample size of 40 persons who had knowledge and competency in conducting research and creating scholarly journal articles at an international level, the data for this research were collected using questionnaires as a tool. Through the usage of computer software, data were analyzed by using the statistics in the forms of frequency, percentage, mean, standard deviation, and multiple regression analysis. The majority of participants were civil servants with a doctorate degree, followed by civil servants with a master's degree. Among them, the suitability of the article format was rated at a good level while the evaluation form for research articles quality was assessed at a good level. Based on participants' viewpoints, the process of creating scholarly journals was at a good level, while the satisfaction of those who had knowledge and competency in conducting research was at a satisfactory level. The problems encountered were the difficulty in accessing the website. The solution to the problem was to develop a website with user-friendly accessibility, including setting up a Google scholar profile for the purpose of references counting and the articles being used for reference in real-time. Research article format influenced the level of satisfaction of those who had the knowledge and competency to conduct research with statistical significance at the 0.01 level. The research article quality assessment form (preface section, research article writing section, preparation for research article manuscripts section, and the original article evaluation form for the author) affected the satisfaction of those with knowledge and competency to conduct research with the statistical significance at the level of 0.01. The process of establishing journals had an impact on the satisfaction of those with knowledge and ability to conduct research with statistical significance at the level of .05

Keywords: guidelines, development of management, research journals, international standards

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Authors: Yun-Husan Huang

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Many English for Specific Purposes (ESP) textbooks are distributed globally as the content development is often obliged to compromises between commercial and pedagogical demands. Therefore, the issue of regional application and usefulness of globally published ESP textbooks has received much debate. For ESP instructors, textbook selection is definitely a priority consideration for curriculum design. An appropriate ESP textbook can facilitate teaching and learning, while an inappropriate one may cause a disaster for both teachers and students. This study aims to investigate the regional application and usefulness of an ESP textbook for information technology (IT). Participants were 51 sophomores majoring in Applied Informatics and Multimedia at a university in Taiwan. As they were non-English majors, their English proficiency was mostly at elementary and elementary-to-intermediate levels. This course was offered for two semesters. The textbook selected was Oxford English for Information Technology. At class end, the students were required to complete a survey comprising five choices of Very Easy, Easy, Neutral, Difficult, and Very Difficult for each item. Based on the content design of the textbook, the survey investigated how the students viewed the difficulty of grammar, listening, speaking, reading, and writing materials of the textbook. In terms of difficulty, results reveal that only 22% of them found the grammar section difficult and very difficult. For listening, 71% responded difficult and very difficult. For general reading, 55% responded difficult and very difficult. For speaking, 56% responded difficult and very difficult. For writing, 78% responded difficult and very difficult. For advanced reading, 90% reported difficult and very difficult. These results indicate that, except the grammar section, more than half of the students found the textbook contents difficult in terms of listening, speaking, reading, and writing materials. Such contradictory results between the easy grammar section and the difficult four language skills sections imply that the textbook designers do not well understand the English learning background of regional ESP learners. For the participants, the learning contents of the grammar section were the general grammar level of junior high school, while the learning contents of the four language skills sections were more of the levels of college English majors. Implications from the findings are obtained for instructors and textbook designers. First of all, existing ESP textbooks for IT are few and thus textbook selections for instructors are insufficient. Second, existing globally published textbooks for IT cannot be applied to learners of all English proficiency levels, especially the low level. With limited textbook selections, third, instructors should modify the selected textbook contents or supplement extra ESP materials to meet the proficiency level of target learners. Fourth, local ESP publishers should collaborate with local ESP instructors who understand best the learning background of their students in order to develop appropriate ESP textbooks for local learners. Even though the instructor reduced learning contents and simplified tests in curriculum design, in conclusion, the students still found difficult. This implies that in addition to the instructor’s professional experience, there is a need to understand the usefulness of the textbook from learner perspectives.

Keywords: ESP textbooks, ESP materials, ESP textbook design, learner perspectives on ESP textbooks

Procedia PDF Downloads 339

Authors: Ephrem Getahun, Shengwen Qi, Songfeng Guo, Yu Zou, Melesse Alemayehu

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Residual shear characteristics of slide soil profile sections (SSPS) were examined using ring shear tests to know the relative residual shear behaviors among the sections of slide soil. The multistage-multiphase shearing techniques were employed to perform the experiment for each soil specimen continuously towards large displacements. The grain distribution analysis of SSPS samples was characterized by coarsening upward from bottom slip to the top sections; however, the slip surface was considered as a sheared zone that endorses their low shear resistance for failure. There is an average range of 1-2.5 mm axial displacement on each stage of loadings and phases of shearing that depicts the significant effect of dilation and compression of soil specimen. The middle section has the largest consolidation percentage (10-29%), and vertical displacement compared to other sections and showed high shear strengthening behavior having maximum shear stress of 189kPa at 240kPa loading compared to basal and top sections. It is found that the middle section of SSPS has relatively high shear resistance behavior for large displacement shearing. The residual shear assessment indicates that there is a significant influence of large displacement and rate on the friction coefficient behaviors; it resulted in shear weakening effect to attain their residual condition.

Keywords: comparison, displacements, residual shear stress, shear behavior, slide soils

Procedia PDF Downloads 147

Authors: Bartosz Olszanski, Zbigniew Nosal, Jacek Rokicki

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An experimental study of cold-jet (nitrogen) reaction control jet system has been carried out to investigate the flow control efficiency for low to moderate jet pressure ratios (total jet pressure p0jet over free stream static pressure in the wind tunnel p∞) and different angles of attack for infinite Mach number equal to 2. An investigation of jet influence was conducted on a flat plate geometry placed in the test section of intermittent supersonic wind tunnel of Department of Aerodynamics, WUT. Various convergent jet nozzle geometries to obtain different jet momentum ratios were tested on the same test model geometry. Surface static pressure measurements, Schlieren flow visualizations (using continuous and photoflash light source), load cell measurements gave insight into the supersonic crossflow interaction for different jet pressure and jet momentum ratios and their influence on the efficiency of side jet control as described by the amplification factor (actual to theoretical net force generated by the control nozzle). Moreover, the quasi-steady numerical simulations of flow through the same wind tunnel geometry (convergent-divergent nozzle plus test section) were performed using ANSYS Fluent basing on Reynolds-Averaged Navier-Stokes (RANS) solver incorporated with k-ω Shear Stress Transport (SST) turbulence model to assess the possible spurious influence of test section walls over the jet exit near field area of interest. The strong bow shock, barrel shock, and Mach disk as well as lambda separation region in front of nozzle were observed as images taken by high-speed camera examine the interaction of the jet and the free stream. In addition, the development of large-scale vortex structures (counter-rotating vortex pair) was detected. The history of complex static pressure pattern on the plate was recorded and compared to the force measurement data as well as numerical simulation data. The analysis of the obtained results, especially in the wake of the jet showed important features of the interaction mechanisms between the lateral jet and the flow field.

Keywords: flow visualization techniques, pressure measurements, reaction control jet, supersonic cross flow

Procedia PDF Downloads 296

Authors: Gangacharyulu Dasaroju, Sumeet Sharma, Sanjay Singh

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Heat pipe is characterised as superconductor of heat because of its excellent heat removal ability. The operation of several engineering system results in generation of heat. This may cause several overheating problems and lead to failure of the systems. To overcome this problem and to achieve desired rate of heat dissipation, there is need to study the performance of heat pipe with annular fins under free convection at different inclinations. This study demonstrates the effect of different mass flow rate of hot fluid into evaporator section on the condenser side heat transfer coefficient with annular fins under natural convection at different inclinations. In this study annular fins are used for the experimental work having dimensions of length of fin, thickness of fin and spacing of fin as 10 mm, 1 mm and 6 mm, respectively. The main aim of present study is to discover at what inclination angles the maximum heat transfer coefficient shall be achieved. The heat transfer coefficient on the external surface of heat pipe condenser section is determined by experimental method and then predicted by empirical correlations. The results obtained from experimental and Churchill and Chu relation for laminar are in fair agreement with not more than 22% deviation. It is elucidated the maximum heat transfer coefficient of 31.2 W/(m²-K) at 25˚ tilt angle and minimal condenser heat transfer coefficient of 26.4 W/(m²-K) is seen at 45˚ tilt angle and 200 ml/min mass flow rate. Inclination angle also affects the thermal performance of heat pipe. Beyond 25^o inclination, heat transport rate starts to decrease.

Keywords: heat pipe, annular fins, natural convection, condenser heat transfer coefficient, tilt angle

Procedia PDF Downloads 152

Authors: Mokhtari Karchegani Amir, Maboudi Samad, Azadi Reza, Dastanian Raoof

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Marun's petrochemical cracking furnaces have a very comprehensive operating control system for combustion and related equipment, utilizing advanced instrument circuits. However, after several years of operation, numerous problems arose in the pyrolysis furnaces. A team of experts conducted an audit, revealing that the furnaces were over-designed, leading to excessive consumption of air and fuel. This issue was related to the burners' shutter settings, which had not been configured properly. The operations department had responded by increasing the induced draft fan speed and forcing the instrument switches to counteract the wind effect in the combustion chamber. Using Fluent and Gambit software, the furnaces were analyzed. The findings indicated that this situation elevated the convection part's temperature, causing uneven heat distribution inside the furnace. Consequently, this led to overheating in the convection section and excessive cracking within the coils in the radiation section. The increased convection temperature damaged convection parts and resulted in equipment blockages downstream of the furnaces due to the production of more coke and tar in the process. To address these issues, corrective actions were implemented. The excess air for burners and combustion chambers was properly set, resulting in improved efficiency, reduced emissions of environmentally harmful gases, prevention of creep in coils, decreased fuel consumption, and lower maintenance costs.

Keywords: furnace, coke, CFD analysis, over cracking

Procedia PDF Downloads 76

Authors: Dana J. Abed, Mu'tasim S. Abdel-Jaber, Nasim K. Shatarat

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In this paper, an experimental study on twelve square columns was conducted to investigate the influence of cross-sectional size on axial compressive capacity of carbon fiber reinforced polymers (CFRP) wrapped square reinforced concrete (RC) short columns subjected to eccentric loadings. The columns were divided into three groups with three cross sections (200×200×1200, 250×250×1500 and 300×300×1800 mm). Each group was tested under two different eccentricities: 10% and 20% of the width of samples measured from the center of the column cross section. Four columns were developed in each arrangement. Two columns in each category were left unwrapped as control samples, and two were wrapped with one layer CFRP perpendicular to the specimen surface. In general; CFRP sheets has enhanced the performance of the strengthened columns compared to the control columns. It was noticed that the percentage of compressive capacity enhancement was decreased by increasing the cross-sectional size, and increasing loading eccentricity generally leads to reduced load bearing capacity in columns. In the same group specimens, when the eccentricity increased the percentage of enhancement in load carrying capacity was increased. The study concludes that the optimum use of the CFRP sheets for axial strength enhancement is for smaller cross-section columns under higher eccentricities.

Keywords: CFRP, columns, eccentric loading, cross-sectional

Procedia PDF Downloads 175

Authors: Hamid Reza Mahdipoor, Mehdi Bahrami, Mohammad Bodaghi, Seyed Ali Akbar Mansoori

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Nowadays, with stricter limitations to reduce emissions, considerable penalties are imposed if pollution limits are exceeded. Therefore, refineries, along with focusing on improving the quality of their products, are also focused on producing products with the least environmental impact. The duty of the sulfur recovery unit (SRU) is to convert H₂S gas coming from the upstream units to elemental sulfur and minimize the burning of sulfur compounds to SO₂. The Claus process is a common process for converting H₂S to sulfur, including a reaction furnace followed by catalytic reactors and sulfur condensers. In addition to a Claus section, SRUs usually consist of a tail gas treatment (TGT) section to decrease the concentration of SO₂ in the flue gas below the emission limits. To operate an SRU properly, the flow rate of combustion air to the reaction furnace must be adjusted so that the Claus reaction is performed according to stoichiometry. Accurate control of the air demand leads to an optimum recovery of sulfur during the flow and composition fluctuations in the acid gas feed. Therefore, the major control system in the SRU is the air demand control loop, which includes a feed-forward control system based on predetermined feed flow rates and a feed-back control system based on the signal from the tail gas online analyzer. The use of online analyzers requires compliance with the installation and operation instructions. Unfortunately, most of these analyzers in Iran are out of service for different reasons, like the low importance of environmental issues and a lack of access to after-sales services due to sanctions. In this paper, an SRU in Iran was simulated and calibrated using industrial experimental data. Afterward, the effect of the malfunction of the online analyzer on the performance of SRU was investigated using the calibrated simulation. The results showed that an increase in the SO₂ concentration in the tail gas led to an increase in the temperature of the reduction reactor in the TGT section. This increase in temperature caused the failure of TGT and increased the concentration of SO₂ from 750 ppm to 35,000 ppm. In addition, the lack of a control system for the adjustment of the combustion air caused further increases in SO₂ emissions. In some processes, the major variable cannot be controlled directly due to difficulty in measurement or a long delay in the sampling system. In these cases, a secondary variable, which can be measured more easily, is considered to be controlled. With the correct selection of this variable, the main variable is also controlled along with the secondary variable. This strategy for controlling a process system is referred to as inferential control" and is considered in this paper. Therefore, a sensitivity analysis was performed to investigate the sensitivity of other measurable parameters to input disturbances. The results revealed that the output temperature of the first Claus reactor could be used for inferential control of the combustion air. Applying this method to the operation led to maximizing the sulfur recovery in the Claus section.

Keywords: sulfur recovery, online analyzer, inferential control, SO₂ emission

Procedia PDF Downloads 74

Authors: Mclee Kerolle

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For more than 50 years, the state of Hawaii has had the beginnings of a burgeoning commercial aerospace presence statewide. While Hawaii provides the aerospace industry with unique assets concerning geographic location, lack of range safety issues and other factors critical to aerospace development, Hawaii’s strategy and commitment for aerospace have been unclear. For this reason, this paper presents a comparative analysis of Hawaii’s space sector with two of the world’s leading space sectors, Colorado and the Netherlands, in order to provide a strategic plan that establishes a firm position going forward to support Hawaii’s aerospace development statewide. This plan will include financial and other economic incentives legislatively supported by the State to help grow and diversify Hawaii’s aerospace sector. The first part of this paper will examine the business model adopted by the Colorado Space Coalition (CSC), a group of industry stakeholders working to make Colorado a center of excellence for aerospace, as blueprint for growth in Hawaii’s space sector. The second section of this paper will examine the business model adopted by the Netherlands Space Business Incubation Centre (NSBIC), a European Space Agency (ESA) affiliated program that offers business support for entrepreneurs to turn space-connected business ideas into commercial companies. This will serve as blueprint to incentivize space businesses to launch and develop in Hawaii. The third section of this paper will analyze the current policies both CSC, and NSBIC implores to promote industry expansion and legislative advocacy. The final section takes the findings from both space sectors and applies their most adaptable features to a Hawaii specific space business model that takes into consideration the unique advantage and disadvantages found in developing Hawaii’s space sector. The findings of this analysis will show that the development of a strategic plan based on a comparative analysis that creates high technology jobs and new pathways for a trained workforce in the space sector, as well as elicit state support and direction, will achieve the goal of establishing Hawaii as a center of space excellence. This analysis will also serve as a signal to the federal, private sector and international community that Hawaii is indeed serious about developing its’ aerospace industry. Ultimately this analysis and subsequent aerospace development plan will serve as a blueprint for the benefit of all space-faring nations seeking to develop their space sectors.

Keywords: Colorado, Hawaii, Netherlands, space policy

Procedia PDF Downloads 168

Authors: Pyi Phyo Maung

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In the study, the calculations of the permeability coefficient, values of the volume and porosity of a unit cell of a woven fabric before and after deformation based on the geometrical parameters are presented. Two types of carbon woven fabric structures were investigated: standard type, which integrated the filament, has a cross sectional shape of a cylinder and spread tow type, which has a rectangular cross sectional shape. The space antennas reflector, which distinctive feature is the presence of the surface of double curvature, is considered as the object of the research. Modeling of the kinetics of the process of impregnation of the reflector for the two types of carbon fabric’s unit cell structures was performed using software RAM-RTM. This work also investigated the influence of the grid angle between warp and welt of the unit cell on the duration of impregnation process. The results showed that decreasing the angle between warp and welt of the unit cell, the decreasing of the permeability values were occurred. Based on the results of calculation samples of the reflectors, their quality was determined. The comparisons of the theoretical and experimental results have been carried out. Comparison of the two textile structures (standard and spread tow) showed that the standard textiles with circular cross section were impregnated faster than spread tows, which have a rectangular cross section.

Keywords: vacuum assistant resin infusion, impregnation time, shear angle, reflector and modeling

Procedia PDF Downloads 273

Authors: Kamaljit Singh Sokhal, Gangacharyulu Dasoraju, Vijaya Kumar Bulasara

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Biopolymers are popular in many areas, like petrochemicals, food industry and agriculture due to their favorable properties like environment-friendly, availability, and cost. In this study, a biopolymer gum Arabic was used to find its effect on the pressure drop at various concentrations (100 ppm – 300 ppm) with various Reynolds numbers (10000 – 45000). A rheological study was also done by using the same concentrations to find the effect of the shear rate on the shear viscosity. Experiments were performed to find the effect of injection of gum Arabic directly near the boundary layer and to investigate its effect on the maximum possible drag reduction. Experiments were performed on a test section having i.d of 19.50 mm and length of 3045 mm. The polymer solution was injected from the top of the test section by using a peristaltic pump. The concentration of the polymer solution and the Reynolds number were used as parameters to get maximum possible drag reduction. Water was circulated through a centrifugal pump having a maximum 3000 rpm and the flow rate was measured by using rotameter. Results were validated by using Virk's maximum drag reduction asymptote. A maximum drag reduction of 62.15% was observed with the maximum concentration of gum Arabic, 300 ppm. The solution was circulated in the closed loop to find the effect of degradation of polymers with a number of cycles on the drag reduction percentage. It was observed that the injection of the polymer solution in the boundary layer was showing better results than premixed solutions.

Keywords: drag reduction, shear viscosity, gum arabic, injection point

Procedia PDF Downloads 137

Authors: M. N. Yahaya, K. A. Salako, U. Z. Magawata

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Vertical electrical sounding (VES) method was used to investigate the groundwater potential at the southern part of Gulumbe district, Kebbi State, north-western part of Nigeria. The study was carried out with the aim of determining the subsurface layer’s parameters (resistivity and thickness) and uses the same to characterize the groundwater potential of the study area. The Schlumberger configuration was used for data acquisition. A total number of thirty-three (33) sounding points (VES) were surveyed over six profiles. The software IPI2WIN was used to obtain n-layered geo-electric sections. The geo-electric section drawn from the results of the interpretation revealed that three subsurface layers could be delineated, which comprise of top soil, sand, sandstone, coarse sand, limestone, and gravelly sand. The results of the resistivity sounding were correlated with the lithological logs of nearby boreholes that expose cross-section geologic units around the study area. We found out that the area is dominated by three subsurface layers. The coarse sand layers constituted the aquifer zones in the majority of sounding stations. Thus, this present study concluded that the depth of any borehole in the study area should be located between the depth of 18.5 to 39 m. The study further classified the VES points penetrated based on their conductivity content as highly suitable, suitable, moderately suitably, and poor zones for groundwater exploration. Hence, from this research, we recommended that boreholes can be sited in high conductivity zones across VES 2, 11, 13, 16, 20, 21, 27, and 33, respectively.

Keywords: vertical electrical sounding, resistivity, geo-electric, resistivity, aquifer and groundwater

Procedia PDF Downloads 164

Authors: Marijan KovačIć, Davor Pavelić, Darko Tibljaš, Ivo Galić, Frane Marković, Ivica PavičIć

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The North Croatian Basin (NCB) occupies the southwestern part of the Pannonian Basin System and belongs to the Central Paratethys realm. In a quarry near the village of Poljanska, on the southern slopes of Mt. Papuk in eastern Croatia, a 40-meter-thick section is exposed, consisting of well-bedded, mixed, carbonate-siliciclastic deposits with occurrences of pyroclastics. Sedimentological investigation indicates that a salina lake developed in the central NCB during the late early Miocene. Field studies and mineralogical and petrological analyses indicate that alternations of laminated crypto- characterize the lower part of the section to microcrystalline dolomite and analcimolite (sedimentary rocks composed essentially of authigenic analcime) associated with tuffites and marls. The pyroclastic material is a product of volcanic activity at the end of the early Miocene, while the formation of analcime, the zeolite group mineral, is a result of an alteration of pyroclastic material in an alkaline lacustrine environment. These sediments were deposited in a shallow, hydrologically closed lake that was controlled by an arid climate during the first phase of its development. The middle part of the section consists of dolomites interbedded with analcimolites and sandstones. The sandstone beds are a result of the increased supply of clastic material derived from the locally uplifted metamorphic and granitoid basement. The emplacement of sandstones and dolomites reflects a distinct alternation of hydrologically open and closed lacustrine environments controlled by the frequent alternation of humid and arid climates, representing the second phase of lake development. The siliciclastics of the third phase of lake development were deposited during the Middle Miocene in a hydrologically mostly open lake. All lacustrine deposition coincides with the Miocene Climatic Optimum, which was characterized by a hot and warm climate. The sedimentological data confirm the mostly wet conditions previously identified by paleobotanical studies in the region. The exception is the relatively long interval of arid climate in the late early Miocene that controlled the first phase of lake evolution, i.e., the salina-type lake.

Keywords: early Miocene, Pannonian basin System, pyroclastics, salina-type lake

Procedia PDF Downloads 211

Authors: Hafsat Iyabo Sa'adu

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A salient feature of the Nigerian Tax Law is the right of the taxpayer to demand for a refund where excess tax is paid. Section 23 of the Federal Inland Revenue Service (Establishment) Act, 2007 vests Federal Inland Revenue Services with the power to make tax refund as well as set guidelines and requirements for refund process from time to time. In addition, Section 61 of the Federal Inland Revenue Service (Establishment) Act, 2007, empowers the Federal Inland Revenue Services to issue information circular to acquaint stakeholders with the policy on the refund process. A Circular was issued to that effect to correct the position that until after the annual audit of the Service before such excess can be paid to the claimant/taxpayer. But it is amazing that such circular issuance does not feature under the states’ laws. Hence, there is an inconsistencies in the tax paying system in Nigeria. This study, therefore, sets an objective, to examine the trending concept of tax refund in Nigeria. In order to achieve this set objective, a doctrinal study went under way, wherein both federal and states laws were consulted including journals and textbooks. At the end of the research, it was revealed that the law should be specific as to the time frame within which to make the refund. It further revealed that it is essential to put up a legal framework for the tax system to recognize excess payment as debt due from the state. This would provide a foundational framework for the relationship between taxpayers and Federal Inland Revenue Service as well as promote effective tax administration in all the states of the federation. Several Recommendations were made especially relating to legislative passage of ‘’Refund Circular Bill at the states levels’ pursuant to the Federal Inland Revenue Service (Establishment) Act, 2007.

Keywords: claim, Nigeria, refund, right

Procedia PDF Downloads 117