Search results for: Islam Al Sayed Hussein Al Sayed
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 871

Search results for: Islam Al Sayed Hussein Al Sayed

541 Synergistic Impacts and Optimization of Gas Flow Rate, Concentration of CO2, and Light Intensity on CO2 Biofixation in Wastewater Medium by Chlorella vulgaris

Authors: Ahmed Arkoazi, Hussein Znad, Ranjeet Utikar

Abstract:

The synergistic impact and optimization of gas flow rate, concentration of CO2, and light intensity on CO2 biofixation rate were investigated using wastewater as a medium to cultivate Chlorella vulgaris under different conditions (gas flow rate 1-8 L/min), CO2 concentration (0.03-7%), and light intensity (150-400 µmol/m2.s)). Response Surface Methodology and Box-Behnken experimental Design were applied to find optimum values for gas flow rate, CO2 concentration, and light intensity. The optimum values of the three independent variables (gas flow rate, concentration of CO2, and light intensity) and desirability were 7.5 L/min, 3.5%, and 400 µmol/m2.s, and 0.904, respectively. The highest amount of biomass produced and CO2 biofixation rate at optimum conditions were 5.7 g/L, 1.23 gL-1d-1, respectively. The synergistic effect between gas flow rate and concentration of CO2, and between gas flow rate and light intensity was significant on the three responses, while the effect between CO2 concentration and light intensity was less significant on CO2 biofixation rate. The results of this study could be highly helpful when using microalgae for CO2 biofixation in wastewater treatment.

Keywords: bubble column reactor, gas holdup, hydrodynamics, sparger

Procedia PDF Downloads 117
540 Modeling of a Small Unmanned Aerial Vehicle

Authors: Ahmed Elsayed Ahmed, Ashraf Hafez, A. N. Ouda, Hossam Eldin Hussein Ahmed, Hala Mohamed ABD-Elkader

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Unmanned Aircraft Systems (UAS) are playing increasingly prominent roles in defense programs and defense strategies around the world. Technology advancements have enabled the development of it to do many excellent jobs as reconnaissance, surveillance, battle fighters, and communications relays. Simulating a small unmanned aerial vehicle (SUAV) dynamics and analyzing its behavior at the preflight stage is too important and more efficient. The first step in the UAV design is the mathematical modeling of the nonlinear equations of motion. In this paper, a survey with a standard method to obtain the full non-linear equations of motion is utilized,and then the linearization of the equations according to a steady state flight condition (trimming) is derived. This modeling technique is applied to an Ultrastick-25e fixed wing UAV to obtain the valued linear longitudinal and lateral models. At the end, the model is checked by matching between the behavior of the states of the non-linear UAV and the resulted linear model with doublet at the control surfaces.

Keywords: UAV, equations of motion, modeling, linearization

Procedia PDF Downloads 715
539 Flexural Properties of Halloysite Nanotubes-Polyester Nanocomposites Exposed to Aggressive Environment

Authors: Mohd Shahneel Saharudin, Jiacheng Wei, Islam Shyha, Fawad Inam

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This study aimed to investigate the effect of aggressive environment on the flexural properties of halloysite nanotubes-polyester nanocomposites. Results showed that the addition of halloysite nanotubes into polyester matrix was found to improve flexural properties of the nanocomposites in dry condition and after water-methanol exposure. Significant increase in surface roughness was also observed and measured by Alicona Infinite Focus optical microscope.

Keywords: halloysite nanotube, composites, flexural properties, surface roughness

Procedia PDF Downloads 259
538 Analysis of Genetic Variations in Camel Breeds (Camelus dromedarius)

Authors: Yasser M. Saad, Amr A. El Hanafy, Saleh A. Alkarim, Hussein A. Almehdar, Elrashdy M. Redwan

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Camels are substantial providers of transport, milk, sport, meat, shelter, security and capital in many countries, particularly in Saudi Arabia. Inter simple sequence repeat technique was used to detect the genetic variations among some camel breeds (Majaheim, Safra, Wadah, and Hamara). Actual number of alleles, effective number of alleles, gene diversity, Shannon’s information index and polymorphic bands were calculated for each evaluated camel breed. Neighbor-joining tree that re-constructed for evaluated these camel breeds showed that, Hamara breed is distantly related from the other evaluated camels. In addition, the polymorphic sites, haplotypes and nucleotide diversity were identified for some camelidae cox1 gene sequences (obtained from NCBI). The distance value between C. bactrianus and C. dromedarius (0.072) was relatively low. Analysis of genetic diversity is an important way for conserving Camelus dromedarius genetic resources.

Keywords: camel, genetics, ISSR, neighbor-joining

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537 Cytotoxic Effect of Purified and Crude Hyaluronidase Enzyme on Hep G2 Cell Line

Authors: Furqan M. Kadhum, Asmaa A. Hussein, Maysaa Ch. Hatem

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Hyaluronidase enzyme was purified from the clinical isolate Staphyloccus aureus in three purification steps, first by precipitation with 90% saturated ammonium sulfate, ion exchange chromatography on DEAE-Cellulose, and gel filtration chromatography throughout Sephacryl S-300. Specific activity of the purified enzyme was reached 930 U/mg protein with 7.4 folds of purification and 46.5% recovery. The enzyme has an average molecular weight of about 69 kDa, with an optimum pH of enzyme activity and stability at pH 7, also the optimum temperature for activity was 37oC. The enzyme was stable with full activity at a temperature ranged between 30-40 oC. Metal ions showed variable inhibitory degree with the strongest effect for Fe+3, however, the chelating and reducing agents had no or little effects. Cytotoxic studies for purified and crude hyaluronidase against cancer cell Hep G2 type at different enzyme concentrations and exposure times showed that the inhibition effect of both crude and purified enzyme increased by increasing the enzyme concentration with no change was observed at 24hr, while at 48 and 72 hrs the same inhibition rate were observed for purified enzyme and differ for the crude filtrate.

Keywords: hyaluronidase, S. aureus, metal ions, cytotoxicity

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536 Influence of Urban Fabric on Child’s Upbringing: A Comparative Analysis between Modern and Traditional City

Authors: Mohamed A. Tantawy, Nourelhoda A. Hussein, Moataz A. Mahrous

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New planning and city design theories are continuously debated and optimized for seeking efficiency and adequacy in economic and life quality aspects. Here, we examine the children-city relationship, to reflect on how modern and traditional cities affect the social climate. We adopt children as a proper caliber for urbanism, as for their very young age, they are independent and attached to family. Their fragility offers a chance to gauge how various urban settings directly affect their feeling of safety, containment, and their perception of belonging for home territory. The importance of street play for the child development process is discussed thoroughly. The authority they have on their play (when and what to play) pushes us to our conclusion. A mediocre built environment characterized by spontaneity and human-scale semi-private urban spaces, is irreplaceable by a perfectly designed far away playgrounds. Street play has a huge role in empowering children for a gradual engagement with grown-ups’ urban flow.

Keywords: child's psychology, social activity, street play, urban fabric

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535 Heat Transfer and Turbulent Fluid Flow over Vertical Double Forward-Facing Step

Authors: Tuqa Abdulrazzaq, Hussein Togun, M. K. A. Ariffin, S. N. Kazi, A. Badarudin, N. M. Adam, S. Masuri

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Numerical study of heat transfer and fluid flow over vertical double forward facing step were presented. The k-w model with finite volume method was employed to solve continuity, momentum, and energy equations. Different step heights were adopted for range of Reynolds number varied from 10000 to 40000, and range of temperature varied from 310K to 340 K. The straight side of duct is insulated while the side of double forward facing step is heated. The result shows augmentation of heat transfer due to the recirculation region created after and before steps. Effect of step length and Reynolds number observed on increase of local Nusselt number particularly at recirculation regions. Contour of streamline velocity is plotted to show recirculation regions after and before steps. Numerical simulation in this paper done by used ANSYS Fluent 14.

Keywords: turbulent flow, double forward, heat transfer, separation flow

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534 Effect of Boundary Retaining Walls Properties on the Raft Foundations Behaviour

Authors: Mohamed Hussein

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This paper studies the effect of boundary retaining walls properties on the behavior of the raft foundation. Commercial software program Sap2000 was used in this study. The soil was presented as continuous media (follows the Winkler assumption). Shell elements were employed to model the raft plate. A parametric study has been carried out to examine the effect of boundary retaining walls properties on the behavior of raft plate. These parameters namely, height of the boundary retaining walls, thickness of the boundary retaining walls, flexural rigidity of raft plate, bearing capacity of supporting soil and the earth pressure of boundary soil. The main results which were obtained from this study are positive, negative bending moment, shear stress and deflection in raft plate, where these parameters are considered the main parameters used in design of raft foundation. It was concluded that the boundary retaining walls have a significant effect on the straining actions in raft plate.

Keywords: Sap2000, boundary retaining walls, raft foundations, Winkler model, flexural rigidity

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533 Prospects and Problems of Islamic Banking: A Case Study of Aurangabad District

Authors: Shabina Khan, Rukhsana Tabassum Syeda

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Islamic banking is a finance system based on the principles of Shariah law. Charging interest is prohibited in Islam. Instead of charging interest the lender shares some part of profit or loss with the borrower, there is a great need for Islamic banking after the collapse of leading Wall Street institutions notably Lehman Brothers and other global finance institution, economic recession, Islamic banking have emerged as an alternative to conventional banking. Islamic banking is growing at the rate of more than 15% not only in Muslim countries, but also in secular and modern industrialized countries like U.K. Japan, France, Singapore, Hongkong. India with a total population of about 184 million about $ 1.5% Muslim deposit interest is lying unclaimed in different Indian banks, as there are no banks based on shariah laws approved by the RBI. When we take the example of Kerala state in India, almost 26.2% population is Muslim. Thus thousands of crore of rupees earned in interest is suspended accounts. In Kerala alone Rs. 40,000 crore and in Jammu and Kashmir Rs. 50,000 crore as interest earned on deposit of Muslim are lying unclaimed. By 2050, Indian Muslim population would be the largest in the world. It will surpass Indonesia. The Muslim population is likely to exceed 18% i.e. 310 mn. Muslim population will increase four percentage points from 14% to 18%. This paper studies the problems and prospects of Islamic banking in India. India has 29 states and Maharashtra is one of them. In the Maharashtra state is Aurangabad district. According to census 2011, Aurangabad city population is 51.07% is Hindu .Muslim is the second most popular religion with approximately 30.79. There are branches of Islamic banking run by Anjuman e Islam in many parts of India by the name of Al- Khair Baitul Mal which is a nongovernment organization. Its branch is in Aurangabad. The main objectives of this study are: 1. To find the scope of Islamic banking. 2. To study and analyze the prospects and problems of such organizations in Aurangabad district. 3. To create awareness about Islamic banking. 4. To study the functions of the organizations based on Islamic banking rules. 5. To encourage non-Muslims to invest in Islamic banking. The methodology used will be primary as well as secondary data. This is helping the weaker section of the society to obtain sources for trade and business. This paper finds that there is sufficient scope of Islamic banking in the region.

Keywords: Aurangabad, conventional banking, Islamic banking, Riba (interest)

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532 Structural Behavior of Composite Hollow RC Column under Combined Loads

Authors: Abdul Qader Melhm, Hussein Elrafidi

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This paper is dealing with studying the structural behavior of a steel-composite hollow reinforced concrete (RC) column model under combined eccentric loading. The composite model consists of an inner steel tube surrounded via a concrete core with longitudinal and circular transverse reinforcement. The radius of gyration according to American and Euro specifications be calculated, in order to calculate the thinnest ratio for this type of composite column model, in addition to the flexural rigidity. Formulas for interaction diagram is given for this type of model, which is a general loading conditions in which an element is exposed to an axial load with bending at the same time. The structural capacity of this model, elastic, plastic loads and strains will be computed and compared with experimental results. The total eccentric axial load of the column model is calculated based on the effective length KL available from several relationships provided in the paper. Furthermore, the inner tube experiences buckling failure after reaching its maximum strength will be investigated.

Keywords: column, composite, eccentric, inner tube, interaction, reinforcement

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531 Pragmatic Discoursal Study of Hedging Constructions in English Language

Authors: Mohammed Hussein Ahmed, Bahar Mohammed Kareem

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This study is concerned with the pragmatic discoursal study of hedging constructions in English language. Hedging is a mitigated word used to lessen the impact of the utterance uttered by the speakers. Hedging could be either adverbs, adjectives, verbs and sometimes it may consist of clauses. It aims at finding out the extent to which speakers and participants of the discourse use hedging constructions during their conversations. The study also aims at finding out whether or not there are any significant differences in the types and functions of the frequency of hedging constructions employed by male and female. It is hypothesized that hedging constructions are frequent in English discourse more than any other languages due to its formality and that the frequency of the types and functions are influenced by the gender of the participants. To achieve the aims of the study, two types of procedures have been followed: theoretical and practical. The theoretical procedure consists of presenting a theoretical background of hedging topic which includes its definitions, etymology and theories. The practical procedure consists of selecting a sample of texts and analyzing them according to an adopted model. A number of conclusions will be drawn based on the findings of the study.

Keywords: hedging, pragmatics, politeness, theoretical

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530 Cybersecurity Protective Behavior in Industrial Revolution 4.0 Era: A Conceptual Framework

Authors: Saif Hussein Abdallah Alghazo, Norshima Humaidi

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Adopting cybersecurity protective behaviour among the employees is seriously considered in the organization, especially when the Internet of Things (IoT) is widely used in Industrial Revolution 4.0 (IR 4.0) era. Cybersecurity issues arise due to weaknesses of employees’ behaviour such as carelessness and failure to adopt good practices of information security behaviour. Therefore, this study aims to explore the dimensions that might influence employees’ behaviour to adopt good cybersecurity practices and to develop a new holistic model related to this concept. The study proposed this by reviewing the existing works of literature related to this field extensively, especially by focusing on the existing theory such as Protection Motivation Theory (PMT). Moreover, this study has also explored the role of cybersecurity competency among the security manager in the organization since this construct is essential to enhance the protective behaviour towards cybersecurity among the employees in the organization. The proposed research model is important to be quantitatively tested in the future as the findings will serve as the input to the act that will enhance employee’s cybersecurity protective behaviour in the IR 4.0 environment.

Keywords: cybersecurity protective behaviour, protection motivation theory, IR 4.0, cybersecurity competency

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529 Robust State feedback Controller for an Active Suspension System

Authors: Hussein Altartouri

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The purpose of this paper is to present a modeling and control of the active suspension system using robust state feedback controller implemented for a half car model. This system represents a mechatronic system which contains all the essential components to be considered a complete mechatronic system. This system must adapt different conditions which are difficult to compromise, such as disturbances, slippage, and motion on rough road (that contains rocks, stones, and other miscellanies). Some current automobile suspension systems use passive components only by utilizing spring and damping coefficient with fixed rates. Vehicle suspensions systems are used to provide good road handling and improve passenger comfort. Passive suspensions only offer compromise between these two conflicting criteria. Active suspension poses the ability to reduce the traditional design as a compromise between handling and comfort by directly controlling the suspensions force actuators. In this study, the robust state feedback controller implemented to the active suspensions system for half car model.

Keywords: half-car model, active suspension system, state feedback, road profile

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528 Heterogeneous Photocatalytic Degradation of Methylene Blue by Montmorillonite/CuxCd1-xs Nanomaterials

Authors: Horiya Boukhatem, Lila Djouadi, Hussein Khalaf, Rufino Manuel Navarro Yerga, Fernando Vaquero Gonzalez

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Heterogeneous photo catalysis is an alternative method for the removal of organic pollutants in water. The photo excitation of a semi-conductor under ultra violet (UV) irradiation entails the production of hydroxyl radicals, one of the most oxidative chemical species. The objective of this study is the synthesis of nano materials based on montmorillonite and CuxCd1-xS with different Cu concentration (0.3 < x < 0.7) and their application in photocatalysis of a cationic dye: methylene blue. The synthesized nano materials and montmorillonite were characterized by fourier transform infrared (FTIR). Test results of photo catalysis of methylene blue under UV-Visible irradiation show that the photoactivity of nano materials montmorillonite/ CuxCd1-xS increase with the increasing of Cu concentration and it is significantly higher compared to that of sodium montmorillonite alone. The application of the kinetic model of Langmuir-Hinshelwood (L-H) to the photocatalytic test results showed that the reaction rate obeys to the first-order kinetic model.

Keywords: heterogeneous photo catalysis, methylene blue, montmorillonite, nano material

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527 Comparison between Hardy-Cross Method and Water Software to Solve a Pipe Networking Design Problem for a Small Town

Authors: Ahmed Emad Ahmed, Zeyad Ahmed Hussein, Mohamed Salama Afifi, Ahmed Mohammed Eid

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Water has a great importance in life. In order to deliver water from resources to the users, many procedures should be taken by the water engineers. One of the main procedures to deliver water to the community is by designing pressurizer pipe networks for water. The main aim of this work is to calculate the water demand of a small town and then design a simple water network to distribute water resources among the town with the smallest losses. Literature has been mentioned to cover the main point related to water distribution. Moreover, the methodology has introduced two approaches to solve the research problem, one by the iterative method of Hardy-cross and the other by water software Pipe Flow. The results have introduced two main designs to satisfy the same research requirements. Finally, the researchers have concluded that the use of water software provides more abilities and options for water engineers.

Keywords: looping pipe networks, hardy cross networks accuracy, relative error of hardy cross method

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526 Design of an Automatic Saw Cutting Machine for Wood and Aluminum

Authors: Jawad Ul Haq, Evan Mazur, Ahmed Qureshi, Mohamed Al-Hussein

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The uses of wood in furniture, building, bridges and aluminum in transportation and construction, make aluminum and forest economy a prominent matter in North America. Machines available to date to cut the aforementioned materials are mostly industry oriented with complex structure and operations which require special training and skill. Furthermore, requirements such as pneumatics, 3-phase supply are associated with cost, maintenance, and safety hazards. Power saws are very useful tools used to cut and shape materials; however, they can cause serious hand injuries. Operator’s hands in table saw are vulnerable as they are used to guide pieces into the saw. Apart from hands, saw operator is also prone to material being kicked back out of the saw or sustain eye or respiratory injuries due to rapidly flying sawdust and other debris. In this paper, design of an automatic saw cutting machine has been proposed to ensure safety, portability, usage at domestic level and capability to cut both aluminum and wood. This paper demonstrates detailed Mechanical design in SOLIDWORKS and Control Systems using Programmable Logic Controller (PLC), based on the aforementioned design objectives.

Keywords: programmable logic controller, saw cutting, control, automation

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525 Annexation (Al-Iḍāfah) in Thariq bin Ziyad’s Speech

Authors: Annisa D. Febryandini

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Annexation is a typical construction that commonly used in Arabic language. The use of the construction appears in Arabic speech such as the speech of Thariq bin Ziyad. The speech as one of the most famous speeches in the history of Islam uses many annexations. This qualitative research paper uses the secondary data by library method. Based on the data, this paper concludes that the speech has two basic structures with some variations and has some grammatical relationship. Different from the other researches that identify the speech in sociology field, the speech in this paper will be analyzed in linguistic field to take a look at the structure of its annexation as well as the grammatical relationship.

Keywords: annexation, Thariq bin Ziyad, grammatical relationship, Arabic syntax

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524 Crop Water Productivity for Sunflower under Different Irrigation Regimes and Plant Spacing, at Gezira Clay Soil, Sudan

Authors: R. A. Eman Elsheikh, Bart Schultz, Abraham Mehari Haile, Hussein S. Adam

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A field experiment was conducted at Gezira research station farm during the winter season in the third week of November 2012, in WadMedani, Sudan (Lat 14.23 W, Long 33.39 E and altitude 405 m above sea level, in deep cracking alkaline heavy clay Vertisols). The objective of this study was to determine the effect of three different irrigation for 10 days (W1), 15 days (W2) and 20 days (W3) and for two rows of 30 cm (S1) and 40 cm (S2), respectively. The experimental design was split plot with three replicates. The sunflower test variety was Hysun 33 cultivar. The seasonal water applied during the study was 6898, 6647, 5256, 5435, 5214, 5416 m3/ha for W1S1, W1S2, W2S1, W2S2, W3S1 and W3S2 respectively. The seed yield obtained for the above treatment in that sequence was 4208, 5542, 5167, 4579, 2931, 2936 kg/ha. The corresponding computed water productivity was 0.61, 0.82, 0.87, 0.95, 0.54, 0.56 kg/m3. The study clearly indicated that the highest seed yield was obtained when the crop was sown at 40 cm row spacing and was irrigated every 10 days (W1S2), followed by W2S1.

Keywords: water productivity, water deficit, sunflower, plant spacing

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523 Fusion of MOLA-based DEMs and HiRISE Images for Large-Scale Mars Mapping

Authors: Ahmed F. Elaksher, Islam Omar

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In this project, we used MOLA-based DEMs to orthorectify HiRISE optical images. The MOLA data was interpolated using the kriging interpolation technique. Corresponding tie points were then digitized from both datasets. These points were employed in co-registering both datasets using GIS analysis tools. Different transformation models, including the affine and projective transformation models, were used with different sets and distributions of tie points. Additionally, we evaluated the use of the MOLA elevations in co-registering the MOLA and HiRISE datasets. The planimetric RMSEs achieved for each model are reported. Results suggested the use of 3D-2D transformation models.

Keywords: photogrammetry, Mars, MOLA, HiRISE

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522 The Effect of Tax Avoidance on Firm Value: Evidence from Amman Stock Exchange

Authors: Mohammad Abu Nassar, Mahmoud Al Khalilah, Hussein Abu Nassar

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The purpose of this study is to examine whether corporate tax avoidance practices can impact firm value in the Jordanian context. The study employs a quantitative approach using s sample of (124) industrial and services companies listed on the Amman Stock Exchange for the period from 2010 to 2019. Multiple linear regression analysis has been applied to test the study's hypothesis. The study employs effective tax rate and book-tax difference to measure tax avoidance and Tobin's Q factor to measure firm value. The results of the study revealed that tax avoidance practices, when measured using effective tax rates, do not significantly impact firm value. When the book-tax difference is used to measure tax avoidance, the study results showed a negative impact on firm value. The result of the study has not supported the traditional view of tax avoidance as a transfer of wealth from the government to shareholders for industrial and services companies listed on the Amman Stock Exchange, indicating that Jordanian firms should not use tax avoidance strategies to enhance their value.

Keywords: tax avoidance, effective tax rate, book-tax difference, firm value, Amman stock exchange

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521 Determination of Carbofuran Residue in Brinjal (Solanum melongena L.) and Soil of Brinjal Field

Authors: R. Islam, M. A. Haque, K. H. Kabir

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A supervised trail was set with brinjal at research field, Entomology Division, Bangladesh Agricultural Research Institute, Joydebpur, Gazipur to determine the residue of Carbofuran in soil and fruit samples at different days after application (DAA) of Furadan 5 G @ 2 kg AI/ ha. Field collected samples were analyzed by GCMS-EI. Results of the experiment indicated the presence of Carbofuran residue up to 60 DAA in soil samples and 25 DAA in brinjal fruit samples. In case of soil samples, the detected residues were 7.04, 2.78, 0.79, 0.43, 0.12, 0.06 and 0.05 ppm at 0, 2, 5, 10, 20, 30 and 60 DAA respectively. On the other hand, in brinjal fruit samples Carbofuran residues were 0.005 ppm, 0.095 ppm, 0.084 ppm, 0.065 ppm, 0.063 ppm, 0.056 ppm, 0.050 ppm, 0.030 ppm and 0.016 ppm at 0, 2, 4, 6, 8, 10, 12, 15 and 25-DAA, respectively. None of this amount was above the recommended MRL (0.1 mg / kg crop) of Carborufan for agricultural crops.

Keywords: brinjal, carbofuran, MRL, residue

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520 An Application of Sinc Function to Approximate Quadrature Integrals in Generalized Linear Mixed Models

Authors: Altaf H. Khan, Frank Stenger, Mohammed A. Hussein, Reaz A. Chaudhuri, Sameera Asif

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This paper discusses a novel approach to approximate quadrature integrals that arise in the estimation of likelihood parameters for the generalized linear mixed models (GLMM) as well as Bayesian methodology also requires computation of multidimensional integrals with respect to the posterior distributions in which computation are not only tedious and cumbersome rather in some situations impossible to find solutions because of singularities, irregular domains, etc. An attempt has been made in this work to apply Sinc function based quadrature rules to approximate intractable integrals, as there are several advantages of using Sinc based methods, for example: order of convergence is exponential, works very well in the neighborhood of singularities, in general quite stable and provide high accurate and double precisions estimates. The Sinc function based approach seems to be utilized first time in statistical domain to our knowledge, and it's viability and future scopes have been discussed to apply in the estimation of parameters for GLMM models as well as some other statistical areas.

Keywords: generalized linear mixed model, likelihood parameters, qudarature, Sinc function

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519 The Analysis of the Influence of Islamic Religiosity on Tax Morale among Self-Employed Taxpayers in Indonesia

Authors: Nurul Hidayat

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Based on the data from the Indonesian Tax Authority, the contribution of self-employed taxpayers in Indonesia is just approximately 1-2 percent of total tax revenues during 2013 - 2015. This phenomenon requires greater attention to understand what factors that may affect it. The fact that Indonesia has the most prominent Muslim population in the world makes it important to analyze whether there potentially exists a correlation between Islamic religiosity and low tax contribution. The low level of tax contribution may provide an initial indication of low tax morale and tax compliance. This study will extend the existing literature by investigating the influence of Islamic religiosity as a moderating effect on the relationship between the perceptions of government legitimacy and tax morale among self-employed taxpayers. There are some factors to consider when taking into account the issue of Islamic religiosity and its relationship with tax morale in this study. Firstly, in Islam, there is a debate surrounding the lawfulness of tax. Some argue that Muslims should not have to pay tax; while others argue that the imposition of the tax is legitimate in circumstances. These views may have an impact on government legitimacy and tax morale. Secondly, according to Islamic sharia, Islam recognizes another compulsory payment, i.e. zakat, which to some extent has similar characteristics to tax. According to Indonesian Income Tax Law, zakat payment has just been accommodated as a deduction from taxable income. As a comparison, Malaysia treats zakat as a tax rebate. The treatment of zakat only as a taxable income deduction may also lead to a conflicting issue regarding the perception of tax fairness that possibly erode the perception of government legitimacy and tax morale. Based on the considerations above, perceptions of government legitimacy become important to influence the willingness of people to pay tax while the level of Islamic religiosity has a potential moderator effect on that correlation. In terms of measuring the relationship among the variables, this study utilizes mixed-quantitative and qualitative methods. The quantitative methods use surveys to approximately 400 targeted taxpayers while the qualitative methods employ in-depth interviews with 12 people, consist of experts, Islamic leaders and selected taxpayers. In particular, the research is being conducted in Indonesia, the country with the largest Muslim population in the world which has not fully implemented Islamic law as state law. The result indicates that Islamic religiosity becomes a moderating effect on the way taxpayers perceived government legitimacy that finally influences on tax morale. The findings of this study are supportive for the improvement of tax regulations by specifically considering tax deductions for zakat.

Keywords: Islamic religiosity, tax morale, government legitimacy, zakat

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518 Prevalence of Sarcocystosis in Slaughtered Sheep and Goats

Authors: Shivan N. Hussein, Ihsan K. Zangana

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A total of 2358 sheep and 532 goats were examined for the presence of macrocystis of Sarcocystis. For microcysts, different muscle tissues were randomly taken from 118 sheep and 110 goats. Macrocystis were examined through naked eye inspection, while microcysts were examined microscopically by using histopathology, pepsin digestion, mincing & squeezing, and muscle squash method. Overall prevalence of macrocystis was 1.2% in sheep and 2.6% in goats. The intensity rate of the cysts was 4 cysts/ gram in sheep & 3 cysts/ gram in goats, respectively, while the overall prevalence of microcysts in sheep and goats was 96.5%. The infection rate in sheep was 96.6% and in goats was 96.4%. The total intensity rate of microcysts was 32.4 cysts/ field in sheep and 16.8 cysts/ field in goats, respectively. Histopathological examination found different shapes, size, wall thickness, and intensity rates of microcysts in muscle tissues of sheep & goats. The pathological reaction showed mild to moderate granulocytosis, and mononuclear cells infiltrated surrounding the microcysts with necrotizing and degeneration of myofibrils. The largest average size of spindle and round shaped cysts (290 ± 89.7 x 76.1 ± 10 µm and 88.8 ± 10.3 µm) in goats and (127.2 ± 18.9 x 53.3 ± 5.4 µm and 74.4 ± 7.5 µm) in sheep, was detected in the esophageal muscle. Statistically, there was a significant difference (p < 0.05) in the prevalence of macrocystis in sheep and goats, while no significant difference (p > 0.05) was observed in the prevalence of microcysts between both animal species.

Keywords: macrocystis, microcysts, intensity rate, measurement size

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517 Muslim Women Converts through the ideological Eyes of Algerian Newspapers Discourse

Authors: Zerrifi Meryem

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Discourse on Muslim women has been criticized in scientific research as being racist, sexist, and ideological. Convert women who come from various backgrounds are cases that form a rich area of investigation that have been covered from a narrative perspective in which experiences of convert women are represented through stories telling journey to conversion to Islam. They have not been problematized in relation to the Algerian media discourse; yet, their omnipresence cannot be denied as a Muslim community. This research aims at demonstrating ideologies that are perpetuated along newspapers’ discourse. The present study investigates the discursive portrayal of female Muslim converts in this type of discourse.

Keywords: media discourse, muslim women converts, algerian newspapers, ideologies

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516 Mirror of Princes as a Literary Genre in Classic Arabic Literature

Authors: Samir Kittaniy

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The “Mirrors of Princes” is considered one of the most important literary types in Arabic and Islamic heritage. The term can be found in various types of “Adab”. The paper deals with the phrase: “Mirrors of princes” itself, showing its nature and the extent of its spread among researchers. Thus, the article relates to one of the main cultural pillars of the literary heritage. Creative individuals within the framework of this type of “Adab” have viewed the rulers as the ultimate goal they try to reach in their classification efforts, with the aim of educating, entertaining and amusing. Most literary classifications were submitted as a gift to the rulers, in an attempt to get closer to them. Pragmatic moral and political advices were among the most prominent issues to gain the approval of rulers.

Keywords: Islam, Arabic, literature, Middle East, mirrors of princes

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515 New Two-Way Map-Reduce Join Algorithm: Hash Semi Join

Authors: Marwa Hussein Mohamed, Mohamed Helmy Khafagy, Samah Ahmed Senbel

Abstract:

Map Reduce is a programming model used to handle and support massive data sets. Rapidly increasing in data size and big data are the most important issue today to make an analysis of this data. map reduce is used to analyze data and get more helpful information by using two simple functions map and reduce it's only written by the programmer, and it includes load balancing , fault tolerance and high scalability. The most important operation in data analysis are join, but map reduce is not directly support join. This paper explains two-way map-reduce join algorithm, semi-join and per split semi-join, and proposes new algorithm hash semi-join that used hash table to increase performance by eliminating unused records as early as possible and apply join using hash table rather than using map function to match join key with other data table in the second phase but using hash tables isn't affecting on memory size because we only save matched records from the second table only. Our experimental result shows that using a hash table with hash semi-join algorithm has higher performance than two other algorithms while increasing the data size from 10 million records to 500 million and running time are increased according to the size of joined records between two tables.

Keywords: map reduce, hadoop, semi join, two way join

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514 The Problem of Suffering: Job, The Servant and Prophet of God

Authors: Barbara Pemberton

Abstract:

Now that people of all faiths are experiencing suffering due to many global issues, shared narratives may provide common ground in which true understanding of each other may take root. This paper will consider the all too common problem of suffering and address how adherents of the three great monotheistic religions seek understanding and the appropriate believer’s response from the same story found within their respective sacred texts. Most scholars from each of these three traditions—Judaism, Christianity, and Islam— consider the writings of the Tanakh/Old Testament to at least contain divine revelation. While they may not agree on the extent of the revelation or the method of its delivery, they do share stories as well as a common desire to glean God’s message for God’s people from the pages of the text. One such shared story is that of Job, the servant of Yahweh--called Ayyub, the prophet of Allah, in the Qur’an. Job is described as a pious, righteous man who loses everything—family, possessions, and health—when his faith is tested. Three friends come to console him. Through it, all Job remains faithful to his God who rewards him by restoring all that was lost. All three hermeneutic communities consider Job to be an archetype of human response to suffering, regarding Job’s response to his situation as exemplary. The story of Job addresses more than the distribution of the evil problem. At stake in the story is Job’s very relationship to his God. Some exegetes believe that Job was adapted into the Jewish milieu by a gifted redactor who used the original ancient tale as the “frame” for the biblical account (chapters 1, 2, and 4:7-17) and then enlarged the story with the complex center section of poetic dialogues creating a complex work with numerous possible interpretations. Within the poetic center, Job goes so far as to question God, a response to which Jews relate, finding strength in dialogue—even in wrestling with God. Muslims only embrace the Job of the biblical narrative frame, as further identified through the Qur’an and the prophetic traditions, considering the center section an errant human addition not representative of a true prophet of Islam. The Qur’anic injunction against questioning God also renders the center theologically suspect. Christians also draw various responses from the story of Job. While many believers may agree with the Islamic perspective of God’s ultimate sovereignty, others would join their Jewish neighbors in questioning God, not anticipating answers but rather an awareness of his presence—peace and hope becoming a reality experienced through the indwelling presence of God’s Holy Spirit. Related questions are as endless as the possible responses. This paper will consider a few of the many Jewish, Christian, and Islamic insights from the ancient story, in hopes adherents within each tradition will use it to better understand the other faiths’ approach to suffering.

Keywords: suffering, Job, Qur'an, tanakh

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513 Improving Automotive Efficiency through Lean Management Tools: A Case Study

Authors: Raed El-Khalil, Hussein Zeaiter

Abstract:

Managing and improving efficiency in the current highly competitive global automotive industry demands that companies adopt leaner and more flexible systems. During the past 20 years the domestic automotive industry in North America has been focusing on establishing new management strategies in order to meet market demands. 98The lean management process also known as Toyota Manufacturing Process (TPS) or lean manufacturing encompasses tools and techniques that were established in order to provide the best quality product with the fastest lead time at the lowest cost. The following paper presents a study that focused on improving labor efficiency at one of the Big Three (Ford, GM, Chrysler LLC) domestic automotive facility in North America. The objective of the study was to utilize several lean management tools in order to optimize the efficiency and utilization levels at the “Pre-Marriage” chassis area in a truck manufacturing and assembly facility. Utilizing three different lean tools (i.e. Standardization of work, 7 Wastes, and 5S) this research was able to improve efficiency by 51%, utilization by 246%, and reduce operations by 14%. The return on investment calculated based on the improvements made was 284%.

Keywords: lean manufacturing, standardized work, operation efficiency, utilization

Procedia PDF Downloads 488
512 The Influence of Wealth on the Enjoyment of Role and Status of the Rural Elderly in Bangladesh

Authors: Aminul Islam

Abstract:

The issue of aging is now an emerging aspect of all over the world. Both the rural and urban societies of our country are not immune from this problem. This study mainly explored the influence of wealth on the enjoyment of role and status of the elderly in rural Bangladesh. It is based on empirical findings from the four villages of Gopalnagar union of Dhunat upazila of Bogra district. The study depicted that wealth has much influence regarding the enjoyment of role and status. Mixed approach has been given priority in this study. Survey, observation, case study and life history methods and focus group discussion technique have also been used in this study. Data have been collected from both primary and secondary sources. Simple random sampling procedure has also been followed in this study.

Keywords: wealth, role status, elderly

Procedia PDF Downloads 403