Search results for: reversal rate
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 8145

Search results for: reversal rate

7815 Judicial Analysis of the Burden of Proof on the Perpetrator of Corruption Criminal Act

Authors: Rahmayanti, Theresia Simatupang, Ronald H. Sianturi

Abstract:

Corruption criminal act develops rapidly since in the transition era there is weakness in law. Consequently, there is an opportunity for a few people to do fraud and illegal acts and to misuse their positions and formal functions in order to make them rich, and the criminal acts are done systematically and sophisticatedly. Some people believe that legal provisions which specifically regulate the corruption criminal act; namely, Law No. 31/1999 in conjunction with Law No. 20/2001 on the Eradication of Corruption Criminal Act are not effective any more, especially in onus probandi (the burden of proof) on corruptors. The research was a descriptive analysis, a research method which is used to obtain description on a certain situation or condition by explaining the data, and the conclusion is drawn through some analyses. The research used judicial normative approach since it used secondary data as the main data by conducting library research. The system of the burden of proof, which follows the principles of reversal of the burden of proof stipulated in Article 12B, paragraph 1 a and b, Article 37A, and Article 38B of Law No. 20/2001 on the Amendment of Law No. 31/1999, is used only as supporting evidence when the principal case is proved. Meanwhile, how to maximize the implementation of the burden of proof on the perpetrators of corruption criminal act in which the public prosecutor brings a corruption case to Court, depends upon the nature of the case and the type of indictment. The system of burden of proof can be used to eradicate corruption in the Court if some policies and general principles of justice such as independency, impartiality, and legal certainty, are applied.

Keywords: burden of proof, perpetrator, corruption criminal act

Procedia PDF Downloads 321
7814 Detecting Overdispersion for Mortality AIDS in Zero-inflated Negative Binomial Death Rate (ZINBDR) Co-infection Patients in Kelantan

Authors: Mohd Asrul Affedi, Nyi Nyi Naing

Abstract:

Overdispersion is present in count data, and basically when a phenomenon happened, a Negative Binomial (NB) is commonly used to replace a standard Poisson model. Analysis of count data event, such as mortality cases basically Poisson regression model is appropriate. Hence, the model is not appropriate when existing a zero values. The zero-inflated negative binomial model is appropriate. In this article, we modelled the mortality cases as a dependent variable by age categorical. The objective of this study to determine existing overdispersion in mortality data of AIDS co-infection patients in Kelantan.

Keywords: negative binomial death rate, overdispersion, zero-inflation negative binomial death rate, AIDS

Procedia PDF Downloads 463
7813 Construct the Fur Input Mixed Model with Activity-Based Benefit Assessment Approach of Leather Industry

Authors: M. F. Wu, F. T. Cheng

Abstract:

Leather industry is the most important traditional industry to provide the leather products in the world for thousand years. The fierce global competitive environment and common awareness of global carbon reduction make livestock supply quantities falling, salt and wet blue leather material reduces and the price skyrockets significantly. Exchange rate fluctuation led sales revenue decreasing which due to the differences of export exchanges and compresses the overall profitability of leather industry. This paper applies activity-based benefit assessment approach to build up fitness fur input mixed model, fur is Wet Blue, which concerned with four key factors: the output rate of wet blue, unit cost of wet blue, yield rate and grade level of Wet Blue to achieve the low cost strategy under given unit price of leather product condition of the company. The research findings indicate that applying this model may improve the input cost structure, decrease numbers of leather product inventories and to raise the competitive advantages of the enterprise in the future.

Keywords: activity-based benefit assessment approach, input mixed, output rate, wet blue

Procedia PDF Downloads 375
7812 Comparison of Formation Sensitivity Gap between Islamic Maybank Indonesia and Islamic Maybank Malaysia

Authors: Puji Sucia Sukmaningrum, Achsania Hendratmi, Noven Suprayogi, Muhammad Madyan

Abstract:

Theoretically, Islamic banks in Indonesia and Malaysia not necessarily aware to the interest rate fluctuation, since they don’t use interest-based instruments. Both countries use dual banking system in which Islamic and conventional banking system are exist. This situation makes the profit-sharing level of the Islamic banks will be indirectly affected by the interest rate fluctuation from the conventional banks system. One of the risk management tools for anticipating the risk of interest rate fluctuation is gap management, which has purpose to narrow the difference between Rate Sensitive Asset (RSA) and Rate Sensitive Liability (RSL). This formed gap will give the information about the risk potential in Islamic banks which respect to the fluctuation on the interest rate. This study aims to determine the position of the gap formed at Islamic Maybank Indonesia and Islamic Maybank Malaysia, and analyze the difference in the formation of gap based on the period of sensitivity. This study is a quantitative research with comparative study using sensitivity gap analysis, independent sample t-test, and Mann-Whitney method. The data being used was secondary data from Maturity Profile contained in the Annual Financial Report of Islamic Maybank Indonesia and Islamic Maybank Malaysia from 2011 to 2015 period. The result shows that, cumulatively the formation of the gap was negative gap. From the results of independent sample t-test and Mann-Whitney, the formation of the gap in Islamic Maybank Indonesia and Islamic Maybank Malaysia for a period of sensitivity of ≤ 1 month and >1-3 months show a significant difference, while the period of sensitivity >3-12 months does not. The result shows, even though Indonesia and Malaysia using same dual banking systems, the gap values are different. The difference in debt policy between Indonesia and Malaysia also affecting the gap sensitivity in debt. In can be concluded that each country needs an appropriate gap management to support its Islamic banking performance specifically.

Keywords: assets and liability management, gap management, interest rate risk, Islamic bank

Procedia PDF Downloads 260
7811 Non-Convex Multi Objective Economic Dispatch Using Ramp Rate Biogeography Based Optimization

Authors: Susanta Kumar Gachhayat, S. K. Dash

Abstract:

Multi objective non-convex economic dispatch problems of a thermal power plant are of grave concern for deciding the cost of generation and reduction of emission level for diminishing the global warming level for improving green-house effect. This paper deals with ramp rate constraints for achieving better inequality constraints so as to incorporate valve point loading for cost of generation in thermal power plant through ramp rate biogeography based optimization involving mutation and migration. Through 50 out of 100 trials, the cost function and emission objective function were found to have outperformed other classical methods such as lambda iteration method, quadratic programming method and many heuristic methods like particle swarm optimization method, weight improved particle swarm optimization method, constriction factor based particle swarm optimization method, moderate random particle swarm optimization method etc. Ramp rate biogeography based optimization applications prove quite advantageous in solving non convex multi objective economic dispatch problems subjected to nonlinear loads that pollute the source giving rise to third harmonic distortions and other such disturbances.

Keywords: economic load dispatch, ELD, biogeography-based optimization, BBO, ramp rate biogeography-based optimization, RRBBO, valve-point loading, VPL

Procedia PDF Downloads 379
7810 Evaluation of Dual Polarization Rainfall Estimation Algorithm Applicability in Korea: A Case Study on Biseulsan Radar

Authors: Chulsang Yoo, Gildo Kim

Abstract:

Dual polarization radar provides comprehensive information about rainfall by measuring multiple parameters. In Korea, for the rainfall estimation, JPOLE and CSU-HIDRO algorithms are generally used. This study evaluated the local applicability of JPOLE and CSU-HIDRO algorithms in Korea by using the observed rainfall data collected on August, 2014 by the Biseulsan dual polarization radar data and KMA AWS. A total of 11,372 pairs of radar-ground rain rate data were classified according to thresholds of synthetic algorithms into suitable and unsuitable data. Then, evaluation criteria were derived by comparing radar rain rate and ground rain rate, respectively, for entire, suitable, unsuitable data. The results are as follows: (1) The radar rain rate equation including KDP, was found better in the rainfall estimation than the other equations for both JPOLE and CSU-HIDRO algorithms. The thresholds were found to be adequately applied for both algorithms including specific differential phase. (2) The radar rain rate equation including horizontal reflectivity and differential reflectivity were found poor compared to the others. The result was not improved even when only the suitable data were applied. Acknowledgments: This work was supported by the Basic Science Research Program through the National Research Foundation of Korea, funded by the Ministry of Education (NRF-2013R1A1A2011012).

Keywords: CSU-HIDRO algorithm, dual polarization radar, JPOLE algorithm, radar rainfall estimation algorithm

Procedia PDF Downloads 215
7809 Kinetics and Mechanism of Oxidation of Co (II) Ternary Complexes Involving N-(2-Acetamido) Iminodiacete and Some Amino Acids Acid by Periodate

Authors: Ahmed A. Abdel-Khalek, Reham A. Mohamed

Abstract:

The kinetics of oxidation of the cobalt (II) complexes, [CoII(ADA)(Gly)(H2O)2]-, (ADA = N-(2-acetamido) iminodi-acetic acid and (Gly = Glycine) by periodate in aqueous acetate medium to cobalt (III) have been studied spectrophotometrically at 530 nm over the 30–50°C and a variety pH 4.57-5.25 range and I = 0.50 mol dm-3 under pseudo first order condition by taking large excess of oxidant [IO4-] and it obeys the following rate law: Rate=[CoII(ADA)(Gly)(H2O)2]-[H5IO6]{k4K6+(k5K7K5/[H+])}. Also, the kinetics of oxidation of the cobalt(II) complexes, [CoII(ADA)(Val)(H2O)2]- (ADA = N-(2-acetamido) iminodi-acetic acid and (Val = valine) by periodate in aqueous medium to cobalt (III) have been studied spectrophotometrically at 580 nm over the 30–50°C and a variety pH 4.3-5.12 range and I = 0.50 mol dm-3 under pseudo first order condition by taking large excess of oxidant [IO4-] and it obeys the following rate law: Rate=[CoII(ADA)(Val)(H2O)2]-[H5IO6]{k4K6+(k5K7K5/[H+])}

Keywords: periodate, oxidation, cobalt (II), glycine, valine acid, n-(2-acetamido imino-diacetato)

Procedia PDF Downloads 212
7808 Mind-Wandering and Attention: Evidence from Behavioral and Subjective Perspective

Authors: Riya Mishra, Trayambak Tiwari, Anju Lata Singh, I. L. Singh, Tara Singh

Abstract:

Decrement in vigilance task performance echoes impediment in effortful attention; here attention fluctuated in the realm of external and internal milieu of a person. To examine this fluctuation across time period, we employed two experiments of vigilance task with variation in thought probing rate, which was embedded in the task. The thought probe varies in terms of <2 minute per thought probe and <4 minute per thought probe during vigilance task. A 2x4 repeated measure factorial design was used. 15 individuals participated in this study with an age range of 20-26 years. It was found that thought probing rate has a negative trend with vigilance task performance whereas the subjective measures of mind-wandering have a positive relation with thought probe rate.

Keywords: criterion response, mental status, mind-wandering, thought probe, vigilance

Procedia PDF Downloads 425
7807 Assuming the Decision of Having One (More) Child: The New Dimensions of the Post Communist Romanian Family

Authors: Horea-Serban Raluca-Ioana, Istrate Marinela

Abstract:

The first part of the paper analyzes the dynamics of the total fertility rate both at the national and regional level, pointing out the regional disparities in the distribution of this indicator. At the same time, we also focus on the collapse of the number of live births, on the changes in the fertility rate by birth rank, as well as on the failure of acquiring the desired number of children. The second part of the study centres upon a survey applied to urban families with 3 and more than 3 offspring. The preliminary analysis highlights the fact that an increased fertility (more than 3rd rank) is triggered by the parents’ above the average material condition and superior education. The current situation of Romania, which is still passing through a period of relatively rapid demographic changes, marked by numerous convulsions, requires a new approach, in compliance with the recent interpretations appropriate to a new post-transitional demographic regime.

Keywords: fertility rate, family size intention, third birth rank, regional disparities

Procedia PDF Downloads 328
7806 Policy to Improve in vitro Fertilization Outcome in Women with Poor Ovarian Response: Frozen Embryo Transfer (ET) of Accumulated Vitrified Embryos vs. Frozen ET of Accumulated Vitrified Embryos plus Fresh ET

Authors: Hwang Kwon

Abstract:

Objective: To assess the efficacy of embryo transfer (ET) of accumulated vitrified embryos and compare pregnancy outcomes between ET of thawed embryos following accumulation of vitrified embryos (frozen ET) and ET of fresh and thawed frozen embryos following accumulation of vitrified embryos (fresh ET + frozen ET). Study design: Patients were poor ovarian responders defined according to the Bologna criteria as well as a subgroup of women whose previous IVF-ET cycle through controlled ovarian stimulation (COS) yielded one or no embryos. Sixty-four frozen ETs were performed following accumulation of vitrified embryos (ACCE )(ACCE Frozen) and 51 fresh + frozen ETs were performed following accumulation of vitrified embryos (ACCE Fresh + Frozen). Positive βhCG rate, clinical pregnancy rate, ongoing pregnancy rate, and good quality embryos (%, ±SD) were compared between two groups. Results: There were more good quality embryos in the ACCE Fresh + Frozen group than in the ACCE Frozen group: 60±34.7 versus 42.9±28.9, respectively (p=0.03). Positive βhCG rate [18/64(28.2%) vs. 13/51(25.5%); p=0.75] and clinical pregnancy rate [12/64 (18.8%) vs. 11/51 (10.9%); p=0.71] were comparable between the two groups. Conclusion: Accumulation of vitrified embryos is an effective method in patients with poor ovarian response who fulfill the Bologna criteria. Pregnancy outcomes were comparable between the two groups.

Keywords: accumulation of embryos, frozen embryo transfer, poor responder, Bologna criteria

Procedia PDF Downloads 229
7805 Comparison between Torsional Ultrasonic Assisted Drilling and Conventional Drilling of Bone: An in vitro Study

Authors: Nikoo Soleimani

Abstract:

Background: Reducing torque during bone drilling is one of the effective factors in reaching to an optimal drilling process. Methods: 15 bovine femurs were drilled in vitro with a drill bit with a diameter of 4 mm using two methods of torsional ultrasonic assisted drilling (T-UAD) and convent conventional drilling (CD) and the effects of changing the feed rate and rotational speed on the torque were compared in both methods. Results: There was no significant difference in the thrust force measured in both methods due to the direction of vibrations. Results showed that using T-UAD method for bone drilling at feed rates of 0.16, 0.24 and 0.32 mm/rev led for all rotational speeds to a decrease of at least 16.3% in torque compared to the CD method. Further, using T-UAD at rotational speeds of 355~1000 rpm with various feed rates resulted in a torque reduction of 16.3~50.5% compared to CD method. Conclusions: Reducing the feed rate and increasing the rotational speed, except for the rotational speed of 500 rpm and a feed rate of 0.32 mm/rev, resulted generally in torque reduction in both methods. However, T-UAD is a more effective and desirable option for bone drilling considering its significant torque reduction.

Keywords: torsional ultrasonic assisted drilling, torque, bone drilling, rotational speed, feed rate

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7804 Influence of the Growth Rate on Eutectic Microstructures and Physical Properties of Aluminum–Silicon-Cobalt Alloy

Authors: Aynur Aker, Hasan Kaya

Abstract:

Al-12.6wt.%Si-%2wt.Co alloy was prepared in a graphite crucible under vacuum atmosphere. The samples were directionally solidified upwards with different growth rate at constant temperature gradient using by Bridgman–type growth apparatus. The values of microstructures (λ) was measured from transverse sections of the samples. The microhardness (HV), ultimate tensile strength (σ) and electrical resistivity (ρ) of the directional solidification samples were also measured. Influence of the growth rate and spacings on microhardness, ultimate tensile strength and electrical resistivity were investigated and the relationships between them were experimentally obtained by using regression analysis. The results obtained in present work were compared with the previous similar experimental results obtained for binary and ternary alloys.

Keywords: directional solidification, Al-Si-Co alloy, mechanical properties, electrical properties

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7803 Dynamics of a Susceptible-Infected-Recovered Model along with Time Delay, Modulated Incidence, and Nonlinear Treatment

Authors: Abhishek Kumar, Nilam

Abstract:

As we know that, time delay exists almost in every biological phenomenon. Therefore, in the present study, we propose a susceptible–infected–recovered (SIR) epidemic model along with time delay, modulated incidence rate of infection, and Holling Type II nonlinear treatment rate. The present model aims to provide a strategy to control the spread of epidemics. In the mathematical study of the model, it has been shown that the model has two equilibriums which are named as disease-free equilibrium (DFE) and endemic equilibrium (EE). Further, stability analysis of the model is discussed. To prove the stability of the model at DFE, we derived basic reproduction number, denoted by (R₀). With the help of basic reproduction number (R₀), we showed that the model is locally asymptotically stable at DFE when the basic reproduction number (R₀) less than unity and unstable when the basic reproduction number (R₀) is greater than unity. Furthermore, stability analysis of the model at endemic equilibrium has also been discussed. Finally, numerical simulations have been done using MATLAB 2012b to exemplify the theoretical results.

Keywords: time delayed SIR epidemic model, modulated incidence rate, Holling type II nonlinear treatment rate, stability

Procedia PDF Downloads 157
7802 An Integrated Approach for Optimizing Drillable Parameters to Increase Drilling Performance: A Real Field Case Study

Authors: Hamidoddin Yousife

Abstract:

Drilling optimization requires a prediction of drilling rate of penetration (ROP) since it provides a significant reduction in drilling costs. There are several factors that can have an impact on the ROP, both controllable and uncontrollable. Numerous drilling penetration rate models have been considered based on drilling parameters. This papers considered the effect of proper drilling parameter selection such as bit, Mud Type, applied weight on bit (WOB), Revolution per minutes (RPM), and flow rate on drilling optimization and drilling cost reduction. A predicted analysis is used in real-time drilling performance to determine the optimal drilling operation. As a result of these modeling studies, the real data collected from three directional wells at Azadegan oil fields, Iran, was verified and adjusted to determine the drillability of a specific formation. Simulation results and actual drilling results show significant improvements in inaccuracy. Once simulations had been validated, optimum drilling parameters and equipment specifications were determined by varying weight on bit (WOB), rotary speed (RPM), hydraulics (hydraulic pressure), and bit specification for each well until the highest drilling rate was achieved. To evaluate the potential operational and economic benefits of optimizing results, a qualitative and quantitative analysis of the data was performed.

Keywords: drlling, cost, optimization, parameters

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7801 Comparative Analysis of Internal Combustion Engine Cooling Fins Using Ansys Software

Authors: Aakash Kumar R. G., Anees K. Ahamed, Raj M. Mohan

Abstract:

Effective engine cooling can improve the engine’s life and efficacy. The design of the fin of the cylinder head and block determines the cooling mechanism of air cooled engine. The heat conduction takes place through the engine parts and convection of heat from the surface of the fins takes place with air as the heat transferring medium. The air surrounding the cooling fins helps in removal of heat built up by the air cooled engine. If the heat removal rate is inadequate, it will result in lower engine efficiency and high thermal stresses in the engine. The main drawback of the air cooled engine is the low heat transfer rate of the cooling fins .This work is based on scrutiny of previous researches that involves enhancing of heat transfer rate of cooling fins. The current research is about augmentation of heat transfer rate of longitudinal rectangular fin profiles by varying the length of the fin and diameter of holes on the fins. Thermal and flow analysis is done for two different models of fins. One is simple fin without holes and the other is perforated (consist of holes). It can be inferred from the research that the fins with holes have a higher fin efficiency than the fins without holes. The geometry of the fin is done in CREO. The heat transfer analysis is done using ANSYS software.

Keywords: fins, heat transfer, perforated fins, thermal analysis, thermal flux

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7800 An Experimental Study on Ultrasonic Machining of Pure Titanium Using Full Factorial Design

Authors: Jatinder Kumar

Abstract:

Ultrasonic machining is one of the most widely used non-traditional machining processes for machining of materials that are relatively brittle, hard and fragile such as advanced ceramics, refractories, crystals, quartz etc. There is a considerable lack of research on its application to the cost-effective machining of tough materials such as titanium. In this investigation, the application of USM process for machining of titanium (ASTM Grade-I) has been explored. Experiments have been conducted to assess the effect of different parameters of USM process on machining rate and tool wear rate as response characteristics. The process parameters that were included in this study are: abrasive grit size, tool material and power rating of the ultrasonic machine. It has been concluded that titanium is fairly machinable with USM process. Significant improvement in the machining rate can be realized by manipulating the process parameters and obtaining the optimum combination of these parameters.

Keywords: abrasive grit size, tool material, titanium, ultrasonic machining

Procedia PDF Downloads 359
7799 Design and Simulation of All Optical Fiber to the Home Network

Authors: Rahul Malhotra

Abstract:

Fiber based access networks can deliver performance that can support the increasing demands for high speed connections. One of the new technologies that have emerged in recent years is Passive Optical Networks. This paper is targeted to show the simultaneous delivery of triple play service (data, voice and video). The comparative investigation and suitability of various data rates is presented. It is demonstrated that as we increase the data rate, number of users to be accommodated decreases due to increase in bit error rate.

Keywords: BER, PON, TDMPON, GPON, CWDM, OLT, ONT

Procedia PDF Downloads 556
7798 Implementation of Dozer Push Measurement under Payment Mechanism in Mining Operation

Authors: Anshar Ajatasatru

Abstract:

The decline of coal prices over past years have been significantly increasing the awareness of effective mining operation. A viable step must be undertaken in becoming more cost competitive while striving for best mining practice especially at Melak Coal Mine in East Kalimantan, Indonesia. This paper aims to show how effective dozer push measurement method can be implemented as it is controlled by contract rate on the unit basis of USD ($) per bcm. The method emerges from an idea of daily dozer push activity that continually shifts the overburden until final target design by mine planning. Volume calculation is then performed by calculating volume of each time overburden is removed within determined distance using cut and fill method from a high precision GNSS system which is applied into dozer as a guidance to ensure the optimum result of overburden removal. Accumulation of daily to weekly dozer push volume is found 95 bcm which is multiplied by average sell rate of $ 0,95, thus the amount monthly revenue is $ 90,25. Furthermore, the payment mechanism is then based on push distance and push grade. The push distance interval will determine the rates that vary from $ 0,9 - $ 2,69 per bcm and are influenced by certain push slope grade from -25% until +25%. The amount payable rates for dozer push operation shall be specifically following currency adjustment and is to be added to the monthly overburden volume claim, therefore, the sell rate of overburden volume per bcm may fluctuate depends on the real time exchange rate of Jakarta Interbank Spot Dollar Rate (JISDOR). The result indicates that dozer push measurement can be one of the surface mining alternative since it has enabled to refine method of work, operating cost and productivity improvement apart from exposing risk of low rented equipment performance. In addition, payment mechanism of contract rate by dozer push operation scheduling will ultimately deliver clients by almost 45% cost reduction in the form of low and consistent cost.

Keywords: contract rate, cut-fill method, dozer push, overburden volume

Procedia PDF Downloads 316
7797 Real-Time Nonintrusive Heart Rate Measurement: Comparative Case Study of LED Sensorics' Accuracy and Benefits in Heart Monitoring

Authors: Goran Begović

Abstract:

In recent years, many researchers are focusing on non-intrusive measuring methods when it comes to human biosignals. These methods provide solutions for everyday use, whether it’s health monitoring or finessing the workout routine. One of the biggest issues with these solutions is that the sensors’ accuracy is highly variable due to many factors, such as ambiental light, skin color diversity, etc. That is why we wanted to explore different outcomes under those kinds of circumstances in order to find the most optimal algorithm(s) for extracting heart rate (HR) information. The optimization of such algorithms can benefit the wider, cheaper, and safer application of home health monitoring, without having to visit medical professionals as often when it comes to observing heart irregularities. In this study, we explored the accuracy of infrared (IR), red, and green LED sensorics in a controlled environment and compared the results with a medically accurate ECG monitoring device.

Keywords: data science, ECG, heart rate, holter monitor, LED sensors

Procedia PDF Downloads 127
7796 An Analysis of Energy Use and Input Level for Tomato Production in Turkey

Authors: Hasan Vural

Abstract:

The purpose of this study was to determine energy equivalents of inputs and output in tomato production in Bursa province. The data in this study were collected from tomato farms in Bursa province, Karacabey and Mustafakemalpasa district. Questionnaires were administered through face-to-face interview in 2011-2012. The results of the study show that diesel have the highest rate of energy equivalency of all the inputs used in tomato production at 60,07%. The energy equivalent rate of electricity is 4,26% and the energy equivalent rate of water is 0,87%. The energy equivalent rates for human power, machinery, chemicals and water for irrigation were determined to be low in tomato production. According to the output/input ratio calculated, the energy ratio is 1,50 in tomato production in the research area. This ratio implies that the inputs used in tomato production have not been used effectively. Ineffective use of these resources also causes environmental problems.

Keywords: Tomato production, energy ratio, energy input, Turkey

Procedia PDF Downloads 233
7795 The Role of Tax Management Components in Creating Value or Increasing Risk of Tehran Stock Exchange Firms

Authors: Fereshteh Darash

Abstract:

Reflective tax management corresponds to the Agency Theory since it determines the motivation of managers for tax management actions and short-term and long-term consequences. Therefore, selection of tax strategy contributes to the tax and financial position of the firm in the future. The aim of the present research is to evaluate the effect of tax management components on risk-taking of firms listed in Tehran stock exchange by using regression analysis method. Results show that tax effective rate, tax risk and tax planning have no significant effect on the firm's future risk. Results suggest that stakeholders assess the effective tax rate and delay in tax payment in line with their benefits. They tend to accept the higher risk cost for reduction of tax payments and benefits of higher liquidity in current period. Hence, effective tax rate and tax risk have no significant effect on future risk of the firm. Moreover, tax planning yields no information regarding the predictability of the future profits and as a result, it has no significant effect on the future risk of the firm since specific goals of financial reporting are in priority for the stakeholders and regardless of the firm’s data analysis, they take investment decisions and they less intend to purchase the stocks in a rational manner.

Keywords: tax management, tax effective rate, tax risk, tax planning, firm risk

Procedia PDF Downloads 136
7794 Robust Heart Rate Estimation from Multiple Cardiovascular and Non-Cardiovascular Physiological Signals Using Signal Quality Indices and Kalman Filter

Authors: Shalini Rankawat, Mansi Rankawat, Rahul Dubey, Mazad Zaveri

Abstract:

Physiological signals such as electrocardiogram (ECG) and arterial blood pressure (ABP) in the intensive care unit (ICU) are often seriously corrupted by noise, artifacts, and missing data, which lead to errors in the estimation of heart rate (HR) and incidences of false alarm from ICU monitors. Clinical support in ICU requires most reliable heart rate estimation. Cardiac activity, because of its relatively high electrical energy, may introduce artifacts in Electroencephalogram (EEG), Electrooculogram (EOG), and Electromyogram (EMG) recordings. This paper presents a robust heart rate estimation method by detection of R-peaks of ECG artifacts in EEG, EMG & EOG signals, using energy-based function and a novel Signal Quality Index (SQI) assessment technique. SQIs of physiological signals (EEG, EMG, & EOG) were obtained by correlation of nonlinear energy operator (teager energy) of these signals with either ECG or ABP signal. HR is estimated from ECG, ABP, EEG, EMG, and EOG signals from separate Kalman filter based upon individual SQIs. Data fusion of each HR estimate was then performed by weighing each estimate by the Kalman filters’ SQI modified innovations. The fused signal HR estimate is more accurate and robust than any of the individual HR estimate. This method was evaluated on MIMIC II data base of PhysioNet from bedside monitors of ICU patients. The method provides an accurate HR estimate even in the presence of noise and artifacts.

Keywords: ECG, ABP, EEG, EMG, EOG, ECG artifacts, Teager-Kaiser energy, heart rate, signal quality index, Kalman filter, data fusion

Procedia PDF Downloads 696
7793 Analysis of Radiation-Induced Liver Disease (RILD) and Evaluation of Relationship between Therapeutic Activity and Liver Clearance Rate with Tc-99m-Mebrofenin in Yttrium-90 Microspheres Treatment

Authors: H. Tanyildizi, M. Abuqebitah, I. Cavdar, M. Demir, L. Kabasakal

Abstract:

Aim: Whole liver radiation has the modest benefit in the treatment of unresectable hepatic metastases but the radiation doses must keep in control. Otherwise, RILD complications may arise. In this study, we aimed to calculate amount of maximum permissible activity (MPA) and critical organ absorbed doses with MIRD methodology, to evaluate tumour doses for treatment response and whole liver doses for RILD and to find optimal liver function test additionally. Materials and Methods: This study includes 29 patients who attended our nuclear medicine department suffering from Y-90 microspheres treatment. 10 mCi Tc-99m MAA was applied to the patients for dosimetry via IV. After the injection, whole body SPECT/CT images were taken in one hour. The minimum therapeutic tumour dose is on the point of being 120 Gy1, the amount of activities were calculated with MIRD methodology considering volumetric tumour/liver rate. A sub-working group was created with 11 patients randomly and liver clearance rate with Tc-99m-Mebrofenin was calculated according to Ekman formalism. Results: The volumetric tumour/liver rates were found between 33-66% (Maksimum Tolarable Dose (MTD) 48-52Gy3) for 4 patients, were found less than 33% (MTD 72Gy3) for 25 patients. According to these results the average amount of activity, mean liver dose and mean tumour dose were found 1793.9±1.46 MBq, 32.86±0.19 Gy, and 138.26±0.40 Gy. RILD was not observed in any patient. In sub-working group, the relationship between Bilirubin, Albumin, INR (which show presence of liver disease and its degree), liver clearance with Tc-99m-Mebrofenin and calculated activity amounts were found r=0.49, r=0.27, r=0.43, r=0.57, respectively. Discussions: The minimum tumour dose was found 120 Gy for positive dose-response relation. If volumetric tumour/liver rate was > 66%, dose 30 Gy; if volumetric tumour/liver rate 33-66%, dose escalation 48 Gy; if volumetric tumour/liver rate < 33%, dose 72 Gy. These dose limitations did not create RILD. Clearance measurement with Mebrofenin was concluded that the best method to determine the liver function. Therefore, liver clearance rate with Tc-99m-Mebrofenin should be considered in calculation of yttrium-90 microspheres dosimetry.

Keywords: clearance, dosimetry, liver, RILD

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7792 The Effectiveness of Orthogonal Frequency Division Multiplexing as Modulation Technique

Authors: Mohamed O. Babana

Abstract:

In wireless channel multipath is the propagation phenomena where the transmitted signal arrive at the receiver side with many of paths, the signal at these paths arrive with different time delay the results is random signal fading due to intersymbols interference(ISI). This paper deals with identification of orthogonal frequency division multiplexing (OFDM) technology, and how it is used to overcome intersymbol interference due to multipath. Also investigates the effect of Additive White Gaussian Noise Channel (AWGN) on OFDM using multi-level modulation of Phase Shift Keying (PSK), computer simulation to calculate the bit error rate (BER) under AWGN channel is applied. A comparison study is carried out to obtain the Bit Error Rate performance for OFDM to identify the best multi-level modulation of PSK.

Keywords: intersymbol interference(ISI), bit error rate(BER), modulation, multiplexing, simulation

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7791 Additive Weibull Model Using Warranty Claim and Finite Element Analysis Fatigue Analysis

Authors: Kanchan Mondal, Dasharath Koulage, Dattatray Manerikar, Asmita Ghate

Abstract:

This paper presents an additive reliability model using warranty data and Finite Element Analysis (FEA) data. Warranty data for any product gives insight to its underlying issues. This is often used by Reliability Engineers to build prediction model to forecast failure rate of parts. But there is one major limitation in using warranty data for prediction. Warranty periods constitute only a small fraction of total lifetime of a product, most of the time it covers only the infant mortality and useful life zone of a bathtub curve. Predicting with warranty data alone in these cases is not generally provide results with desired accuracy. Failure rate of a mechanical part is driven by random issues initially and wear-out or usage related issues at later stages of the lifetime. For better predictability of failure rate, one need to explore the failure rate behavior at wear out zone of a bathtub curve. Due to cost and time constraints, it is not always possible to test samples till failure, but FEA-Fatigue analysis can provide the failure rate behavior of a part much beyond warranty period in a quicker time and at lesser cost. In this work, the authors proposed an Additive Weibull Model, which make use of both warranty and FEA fatigue analysis data for predicting failure rates. It involves modeling of two data sets of a part, one with existing warranty claims and other with fatigue life data. Hazard rate base Weibull estimation has been used for the modeling the warranty data whereas S-N curved based Weibull parameter estimation is used for FEA data. Two separate Weibull models’ parameters are estimated and combined to form the proposed Additive Weibull Model for prediction.

Keywords: bathtub curve, fatigue, FEA, reliability, warranty, Weibull

Procedia PDF Downloads 73
7790 A Review of Tribological Excellence of Bronze Alloys

Authors: Ram Dhani chauhan

Abstract:

Tribology is a term that was developed from the Greek words ‘tribos’ (rubbing) and ‘logy’ (knowledge). In other words, a study of wear, friction and lubrication of material is known as Tribology. In groundwater irrigation, the life of submersible pump components like impeller, bush and wear ring will depend upon the wear and corrosion resistance of casted material. Leaded tin bronze (LTB) is an easily castable material with good mechanical properties and tribological behaviour and is utilised in submersible pumps at large. It has been investigated that, as Sn content increases from 4-8 wt. % in LTB alloys, the hardness of the alloys increases and the wear rate decreases. Similarly, a composite of copper with 3% wt. Graphite (threshold limit of mix) has a lower COF (coefficient of friction) and the lowest wear rate. In LTB alloys, in the initial low-speed range, wear increases and in the higher range, it was found that wear rate decreases.

Keywords: coefficent of friction, coefficient of wear, tribology, leaded tin bronze

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7789 Weeds Density Affects Yield and Quality of Wheat Crop under Different Crop Densities

Authors: Ijaz Ahmad

Abstract:

Weed competition is one of the major biotic constraints in wheat crop productivity. Avena fatua L. and Silybum marianum (L.) Gaertn. are among the worst weeds of wheat, greatly deteriorating wheat quality subsequently reducing its market value. In this connection, two-year experiments were conducted in 2018 & 2019. Different seeding rate wheat viz; 80, 100, 120 and 140 kg ha-1 and different weeds ratio (A. fatua: S. marianum ) sown at the rate 1:8, 2:7, 3:6, 4:5, 5:4, 6:3, 7:2, 8:1 and 0:0 respectively. The weeds ratio and wheat densities are indirectly proportional. However, the wheat seed at the rate of 140 kg ha-1 has minimal weeds interference. Yield losses were 17.5% at weeds density 1:8 while 7.2% at 8:1. However, in wheat density, the highest percent losses were computed on 80 kg ha-1 while the lowest was recorded on 140 kg ha-1. Since due to the large leaf canopy of S. marianum other species can't sustain their growth. Hence, it has been concluded that S. marianum is the hotspot that causes reduction to the yield-related parameters, followed by A. fatua and the other weeds. Due to the morphological mimicry of A. fatua with wheat crop during the vegetative growth stage, it cannot be easily distinguished. Therefore, managing A. fatua and S. marianum before seed setting is recommended for reducing the future weed problem. Based on current studies, it is suggested that sowing wheat seed at the rate of 140 kg ha-1 is recommended to better compete with all the field weeds.

Keywords: fat content, holly thistle, protein content, weed competition, wheat, wild oat

Procedia PDF Downloads 207
7788 Pregnancy Outcomes Affected by COVID-19, Large Obstetrics and Gynecology Cohort in Southern Vietnam

Authors: Le-Quyen Nguyen, Hoang Van Bui, Ngoc Thi Tran, Binh Thanh Le, Linus Olson, Thanh Quang Le

Abstract:

Objective: We compared of outcomes between infected and non-infected COVID-19 pregnant at the largest obstetrics and gynecology hospital in southern Vietnam. Materials and Methods: A retrospective study was conducted at gestational age (GA) 28-42 weeks, who terminated pregnancy and had a real-time PCR test for SARS-CoV-2 at Tu Du Hospital. Demographic, clinical, laboratory, and epidemiological data were collected from hospital electronic-medical-records. Diagnosis and screening of SARS-CoV-2 used Real-time-PCR. Results: From July to October 2021, 9,246 pregnant with GA of 28-42 weeks were delivered, including 664 infected with COVID-19 and 8,582 non-infected. The cesarean section (CS) rates of pregnant with and without COVID-19 were 47.3% and 46.0%. At GA 32-34 weeks, the rate of CS with COVID-19 was 5.07 times higher than without. The rate of postpartum hemorrhage (PPH) and the Apgar score between these two groups were similar. The mortality rate of infected pregnants was 2.26%. Conclusions: COVID-19 infection increased the CS rate in the group of preterm pregnancies from 32 to less than 34 weeks. COVID-19 did not increase the risk of complications related to adverse pregnancy outcomes such as PPH, Apgar scores, the ratio of stillbirths, deaths due to malformation, and fetal deaths in labor.

Keywords: COVID-19, SARS-CoV-2, pregnancy, outcome, vietnam

Procedia PDF Downloads 137
7787 Automatic Speech Recognition Systems Performance Evaluation Using Word Error Rate Method

Authors: João Rato, Nuno Costa

Abstract:

The human verbal communication is a two-way process which requires a mutual understanding that will result in some considerations. This kind of communication, also called dialogue, besides the supposed human agents it can also be performed between human agents and machines. The interaction between Men and Machines, by means of a natural language, has an important role concerning the improvement of the communication between each other. Aiming at knowing the performance of some speech recognition systems, this document shows the results of the accomplished tests according to the Word Error Rate evaluation method. Besides that, it is also given a set of information linked to the systems of Man-Machine communication. After this work has been made, conclusions were drawn regarding the Speech Recognition Systems, among which it can be mentioned their poor performance concerning the voice interpretation in noisy environments.

Keywords: automatic speech recognition, man-machine conversation, speech recognition, spoken dialogue systems, word error rate

Procedia PDF Downloads 322
7786 Economic Environment and Entrepreneurial Development in Lagos and Ogun States, Nigeria

Authors: Jayeola Olabisi, T. Olawale Oladunjoye, Ademola A. Adewumi

Abstract:

The study empirically examines the relationship that exists between the economic environment and entrepreneurial development in Nigeria. A structured questionnaire is administered on the study and data collected are analysed using Analysis of Variance and Regression. The following variables are indices of determination; Interest Rate (IR); Income Tax (IT). The results of the study show that there is a significant relationship between IR and ED in Nigeria (p < 0.5) with a positive correlation (r=0.526, r2=0.276). Also, there is a significant relationship between IT and ED in Nigeria (p < 0.05), with a positive association (r=0.546; r2=0.299). The study concludes that the emergence of the higher level of the stable economic environment is critical to entrepreneurial development in Nigeria. Therefore, government involvement in public private partnership for infrastructural development, enlargement of productive, judicious and transparent use of funds collected from income tax and affordable interest rate will galvanise the inward sourcing of raw materials that boost entrepreneurial development in Nigeria.

Keywords: interest rate, income tax, business environment and entrepreneurial development

Procedia PDF Downloads 361