Search results for: milling process
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 15331

Search results for: milling process

11311 The Usage of Bridge Estimator for Hegy Seasonal Unit Root Tests

Authors: Huseyin Guler, Cigdem Kosar

Abstract:

The aim of this study is to propose Bridge estimator for seasonal unit root tests. Seasonality is an important factor for many economic time series. Some variables may contain seasonal patterns and forecasts that ignore important seasonal patterns have a high variance. Therefore, it is very important to eliminate seasonality for seasonal macroeconomic data. There are some methods to eliminate the impacts of seasonality in time series. One of them is filtering the data. However, this method leads to undesired consequences in unit root tests, especially if the data is generated by a stochastic seasonal process. Another method to eliminate seasonality is using seasonal dummy variables. Some seasonal patterns may result from stationary seasonal processes, which are modelled using seasonal dummies but if there is a varying and changing seasonal pattern over time, so the seasonal process is non-stationary, deterministic seasonal dummies are inadequate to capture the seasonal process. It is not suitable to use seasonal dummies for modeling such seasonally nonstationary series. Instead of that, it is necessary to take seasonal difference if there are seasonal unit roots in the series. Different alternative methods are proposed in the literature to test seasonal unit roots, such as Dickey, Hazsa, Fuller (DHF) and Hylleberg, Engle, Granger, Yoo (HEGY) tests. HEGY test can be also used to test the seasonal unit root in different frequencies (monthly, quarterly, and semiannual). Another issue in unit root tests is the lag selection. Lagged dependent variables are added to the model in seasonal unit root tests as in the unit root tests to overcome the autocorrelation problem. In this case, it is necessary to choose the lag length and determine any deterministic components (i.e., a constant and trend) first, and then use the proper model to test for seasonal unit roots. However, this two-step procedure might lead size distortions and lack of power in seasonal unit root tests. Recent studies show that Bridge estimators are good in selecting optimal lag length while differentiating nonstationary versus stationary models for nonseasonal data. The advantage of this estimator is the elimination of the two-step nature of conventional unit root tests and this leads a gain in size and power. In this paper, the Bridge estimator is proposed to test seasonal unit roots in a HEGY model. A Monte-Carlo experiment is done to determine the efficiency of this approach and compare the size and power of this method with HEGY test. Since Bridge estimator performs well in model selection, our approach may lead to some gain in terms of size and power over HEGY test.

Keywords: bridge estimators, HEGY test, model selection, seasonal unit root

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11310 Studying the Value-Added Chain for the Fish Distribution Process at Quang Binh Fishing Port in Vietnam

Authors: Van Chung Nguyen

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The purpose of this study is to study the current status of the value chain for fish distribution at Quang Binh Fishing Port with 360 research samples in which the research subjects are fishermen, traders, retailers, and businesses. The research uses the approach of applying the value chain theoretical framework of Kaplinsky and Morris to quantify and describe market channels and actors participating in the value chain and analyze the value-added process of these companies according to market channels. The analysis results show that fishermen directly catch fish with high economic efficiency, but processing enterprises and, especially retailers, are the agents to obtain higher added value. Processing enterprises play a role that is not really clear due to outdated processing technology; in contrast, retailers have the highest added value. This shows that the added value of the fish supply chain at Quang Binh fishing port is still limited, leading to low output quality. Therefore, the selling price of fish to the market is still high compared to the abundant fish resources, leading to low consumption and limiting exports due to the quality of processing enterprises. This reduces demand and fishing capacity, and productivity is lower than potential. To improve the fish value chain at fishing ports, it is necessary to focus on improving product quality, strengthening linkages between actors, building brands and product consumption markets at the same time, improving the capacity of export processing enterprises.

Keywords: Quang Binh fishing port, value chain, market, distributions channel

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11309 Grain Selection in Spiral Grain Selectors during Casting Single-Crystal Turbine Blades

Authors: M. Javahar, H. B. Dong

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Single crystal components manufactured using Ni-base Superalloys are routinely used in the hot sections of aero engines and industrial gas turbines due to their outstanding high temperature strength, toughness and resistance to degradation in corrosive and oxidative environments. To control the quality of the single crystal turbine blades, particular attention has been paid to grain selection, which is used to obtain the single crystal morphology from a plethora of columnar grains. For this purpose, different designs of grain selectors are employed and the most common type is the spiral grain selector. A typical spiral grain selector includes a starter block and a spiral (helix) located above. It has been found that the grains with orientation well aligned to the thermal gradient survive in the starter block by competitive grain growth while the selection of the single crystal grain occurs in the spiral part. In the present study, 2D spiral selectors with different geometries were designed and produced using a state-of-the-art Bridgeman Directional Solidification casting furnace to investigate the competitive growth during grain selection in 2d grain selectors. The principal advantage of using a 2-D selector is to facilitate the wax injection process in investment casting by enabling significant degree of automation. The automation within the process can be derived by producing 2D grain selector wax patterns parts using a split die (metal mold model) coupled with wax injection stage. This will not only produce the part with high accuracy but also at an acceptable production rate.

Keywords: grain selector, single crystal, directional solidification, CMSX-4 superalloys, investment casting

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11308 Corrosion Behvaior of CS1018 in Various CO2 Capture Solvents

Authors: Aida Rafat, Ramazan Kahraman, Mert Atilhan

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The aggressive corrosion behavior of conventional amine solvents is one of main barriers against large scale commerizaliation of amine absorption process for carbon capture application. Novel CO2 absorbents that exhibit minimal corrosivity against operation conditions are essential to lower corrosion damage and control and ensure more robustness in the capture plant. This work investigated corrosion behavior of carbon steel CS1018 in various CO2 absrobent solvents. The tested solvents included the classical amines MEA, DEA and MDEA, piperazine activated solvents MEA/PZ, MDEA/PZ and MEA/MDEA/PZ as well as mixtures of MEA and Room Temperature Ionic Liquids RTIL, namely MEA/[C4MIM][BF4] and MEA/[C4MIM][Otf]. Electrochemical polarization technique was used to determine the system corrosiveness in terms of corrosion rate and polarization behavior. The process parameters of interest were CO2 loading and solution temperature. Electrochemical resulted showed corrosivity order of classical amines at 40°C is MDEA> MEA > DEA wherase at 80°C corrosivity ranking changes to MEA > DEA > MDEA. Corrosivity rankings were mainly governed by CO2 absorption capacity at the test temperature. Corrosivity ranking for activated amines at 80°C was MEA/PZ > MDEA/PZ > MEA/MDEA/PZ. Piperazine addition seemed to have a dual advanatge in terms of enhancing CO2 absorption capacity as well as nullifying corrosion. For MEA/RTIL mixtures, the preliminary results showed that the partial repalcement of aqueous phase in MEA solution by the more stable nonvolatile RTIL solvents reduced corrosion rates considerably.

Keywords: corrosion, amines, CO2 capture, piperazine, ionic liquids

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11307 A Multi-Release Software Reliability Growth Models Incorporating Imperfect Debugging and Change-Point under the Simulated Testing Environment and Software Release Time

Authors: Sujit Kumar Pradhan, Anil Kumar, Vijay Kumar

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The testing process of the software during the software development time is a crucial step as it makes the software more efficient and dependable. To estimate software’s reliability through the mean value function, many software reliability growth models (SRGMs) were developed under the assumption that operating and testing environments are the same. Practically, it is not true because when the software works in a natural field environment, the reliability of the software differs. This article discussed an SRGM comprising change-point and imperfect debugging in a simulated testing environment. Later on, we extended it in a multi-release direction. Initially, the software was released to the market with few features. According to the market’s demand, the software company upgraded the current version by adding new features as time passed. Therefore, we have proposed a generalized multi-release SRGM where change-point and imperfect debugging concepts have been addressed in a simulated testing environment. The failure-increasing rate concept has been adopted to determine the change point for each software release. Based on nine goodness-of-fit criteria, the proposed model is validated on two real datasets. The results demonstrate that the proposed model fits the datasets better. We have also discussed the optimal release time of the software through a cost model by assuming that the testing and debugging costs are time-dependent.

Keywords: software reliability growth models, non-homogeneous Poisson process, multi-release software, mean value function, change-point, environmental factors

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11306 Functionally Modified Melt-Electrospun Thermoplastic Polyurethane (TPU) Mats for Wound-Dressing Applications

Authors: Christoph Hacker, Zeynep Karahaliloglu, Gunnar Seide, Emir Baki Denkbas, Thomas Gries

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A wound dressing material is designed to facilitate wound healing and minimize scarring. An ideal wound dressing material should protect the wound from any contaminations of exogeneous microorganism. In addition, the dressing material should provide a moist environment through extraction of body fluid from the wound area. Recently, wound dressing electrospun nanofibrous membranes are produced by electrospinning from a polymer solution or a polymer melt. These materials have a great potential as dressing materials for wound healing because of superior properties such as high surface-to-volume ratio, high porosity with excellent pore interconnectivity. Melt electrospinning is an attractive tissue engineering scaffold manufacturing process which eliminated the health risk posed by organic solvents used in electrospinning process and reduced the production costs. In this study, antibacterial wound dressing materials were prepared from TPU (Elastollan 1185A) by a melt-electrospinning technique. The electrospinning parameters for an efficient melt-electrospinning process of TPU were optimized. The surface of the fibers was modified with poly(ethylene glycol) (PEG) by radio-frequency glow discharge plasma deposition method and with silver nanoparticles (nAg) to improve their wettability and antimicrobial properties. TPU melt-electrospun mats were characterized using SEM, DSC, TGA and XPS. The cell viability and proliferation on modified melt-electrospun TPU mats were evaluated using a mouse fibroblast cell line (L929). Antibacterial effects of theirs against both Staphylococcus aureus strain and Escherichia coli were investigated by disk-diffusion method. TPU was successfully processed into a porous, fibrous network of beadless fibers in the micrometer range (4.896±0.94 µm) with a voltage of 50 kV, a working distance of 6 cm, a temperature of the thermocouple and hot coil of 225–230ºC, and a flow rate of 0.1 mL/h. The antibacterial test indicated that PEG-modified nAg-loaded TPU melt-electrospun structure had excellent antibacterial effects and cell study results demonstrated that nAg-loaded TPU mats had no cytotoxic effect on the fibroblast cells. In this work, the surface of a melt-electrospun TPU mats was modified via PEG monomer and then nAg. Results showed melt-electrospun TPU mats modified with PEG and nAg have a great potential for use as an antibacterial wound dressing material and thus, requires further investigation.

Keywords: melt electrospinning, nanofiber, silver nanoparticles, wound dressing

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11305 Adsorption and Selective Determination Ametryne in Food Sample Using of Magnetically Separable Molecular Imprinted Polymers

Authors: Sajjad Hussain, Sabir Khan, Maria Del Pilar Taboada Sotomayor

Abstract:

This work demonstrates the synthesis of magnetic molecularly imprinted polymers (MMIPs) for determination of a selected pesticide (ametryne) using high performance liquid chromatography (HPLC). Computational simulation can assist the choice of the most suitable monomer for the synthesis of polymers. The (MMIPs) were polymerized at the surface of Fe3O4@SiO2 magnetic nanoparticles (MNPs) using 2-vinylpyradine as functional monomer, ethylene-glycol-dimethacrylate (EGDMA) is a cross-linking agent and 2,2-Azobisisobutyronitrile (AIBN) used as radical initiator. Magnetic non-molecularly imprinted polymer (MNIPs) was also prepared under the same conditions without analyte. The MMIPs were characterized by scanning electron microscopy (SEM), Brunauer, Emmett and Teller (BET) and Fourier transform infrared spectroscopy (FTIR). Pseudo first order and pseudo second order model were applied to study kinetics of adsorption and it was found that adsorption process followed the pseudo first order kinetic model. Adsorption equilibrium data was fitted to Freundlich and Langmuir isotherms and the sorption equilibrium process was well described by Langmuir isotherm mode. The selectivity coefficients (α) of MMIPs for ametryne with respect to atrazine, ciprofloxacin and folic acid were 4.28, 12.32, and 14.53 respectively. The spiked recoveries ranged between 91.33 and 106.80% were obtained. The results showed high affinity and selectivity of MMIPs for pesticide ametryne in the food samples.

Keywords: molecularly imprinted polymer, pesticides, magnetic nanoparticles, adsorption

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11304 Ghost Frequency Noise Reduction through Displacement Deviation Analysis

Authors: Paua Ketan, Bhagate Rajkumar, Adiga Ganesh, M. Kiran

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Low gear noise is an important sound quality feature in modern passenger cars. Annoying gear noise from the gearbox is influenced by the gear design, gearbox shaft layout, manufacturing deviations in the components, assembly errors and the mounting arrangement of the complete gearbox. Geometrical deviations in the form of profile and lead errors are often present on the flanks of the inspected gears. Ghost frequencies of a gear are very challenging to identify in standard gear measurement and analysis process due to small wavelengths involved. In this paper, gear whine noise occurring at non-integral multiples of gear mesh frequency of passenger car gearbox is investigated and the root cause is identified using the displacement deviation analysis (DDA) method. DDA method is applied to identify ghost frequency excitations on the flanks of gears arising out of generation grinding. Frequency identified through DDA correlated with the frequency of vibration and noise on the end-of-line machine as well as vehicle level measurements. With the application of DDA method along with standard lead profile measurement, gears with ghost frequency geometry deviations were identified on the production line to eliminate defective parts and thereby eliminate ghost frequency noise from a vehicle. Further, displacement deviation analysis can be used in conjunction with the manufacturing process simulation to arrive at suitable countermeasures for arresting the ghost frequency.

Keywords: displacement deviation analysis, gear whine, ghost frequency, sound quality

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11303 The Nature of Borrowings into Arabic during Different Historical Periods

Authors: Maria L. Swanson

Abstract:

Language is a system which constantly changes and reflects social and cultural transformations of a speech community. If it is phonetic system, morphological patterns and syntactic arrangements undergo little charge and are not easily transferable from one language to another, the lexicon has a high degree of flexibility. Borrowings in Arabic have always been an interesting and important subject of study to various fields of linguistics, history and culturology, and there is quite number of works devoted to this subject (al-Khalīl, Sībawīḥ, Jeffery, Belkin, al-Maghribii, Holes, Stetkevich, el-Mawlūdī, between many others). At the same time, the history of borrowing has never been described as a process starting from its originating and up to the present time. Most of the researches study lexical and morphological adaptation of borrowed words for specific or several historical periods or delineate this process on the whole. Meanwhile, we have described the whole history of borrowings in Arabic with the brief depicting of lexical and morphological specifics for each historical period using quantitative method through dividing Arabic borrowings into several groups, basing on the specific of their adaptation of new vocabulary which is tightly related to the global transformations in the Arabic history. We explain reasons for borrowings of specific lexical layers for each historical period together with the description of its morphological specifics. We also use qualitative approach through performing statistics about the share of loan vocabulary in Arabic during different periods and the percentage of borrowings from donor languages. The history of a character and amount of borrowings is a good resource for theoretical and practical lexicography and morphology studies. It is also beneficial for researchers in the field of global and specific national, political and social developments, and different types of contacts.

Keywords: anthropological linguistics, borrowings, historical linguistics, sociolinguistics

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11302 Data Protection, Data Privacy, Research Ethics in Policy Process Towards Effective Urban Planning Practice for Smart Cities

Authors: Eugenio Ferrer Santiago

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The growing complexities of the modern world on high-end gadgets, software applications, scams, identity theft, and Artificial Intelligence (AI) make the “uninformed” the weak and vulnerable to be victims of cybercrimes. Artificial Intelligence is not a new thing in our daily lives; the principles of database management, logical programming, and garbage in and garbage out are all connected to AI. The Philippines had in place legal safeguards against the abuse of cyberspace, but self-regulation of key industry players and self-protection by individuals are primordial to attain the success of these initiatives. Data protection, Data Privacy, and Research Ethics must work hand in hand during the policy process in the course of urban planning practice in different environments. This paper focuses on the interconnection of data protection, data privacy, and research ethics in coming up with clear-cut policies against perpetrators in the urban planning professional practice relevant in sustainable communities and smart cities. This paper shall use expository methodology under qualitative research using secondary data from related literature, interviews/blogs, and the World Wide Web resources. The claims and recommendations of this paper will help policymakers and implementers in the policy cycle. This paper shall contribute to the body of knowledge as a simple treatise and communication channel to the reading community and future researchers to validate the claims and start an intellectual discourse for better knowledge generation for the good of all in the near future.

Keywords: data privacy, data protection, urban planning, research ethics

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11301 Interdisciplinary Approach for Economic Production of Oil and Gas Reserves: Application of Geothermal Energy for Enhanced Oil Recovery

Authors: Dharmit Viroja, Prerakkumar Shah, Rajanikant Gajera, Ruchit Shah

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With present scenario of aging oil and gas fields with high water cuts, volatile oil prices and increasing greenhouse gas emission, the need for alleviating such issues has necessitated for oil and gas industry to make the maximum out of available assets, infrastructure and reserves in mother Earth. Study undertaken emphasizes on utilizing Geothermal Energy under specific reservoir conditions for Enhanced oil Recovery (EOR) to boost up production. Allied benefits of this process include mitigation of electricity problem in remote fields and controlled CO-emission. Utilization of this energy for EOR and increasing economic life of field could surely be rewarding. A new way to value oil lands would be considered if geothermal co-production is integrated in the field development program. Temperature profile of co-produced fluid across its journey is a pivotal issue which has been studied. Geo pressured reservoirs resulting from trapped brine under an impermeable bed is also a frontier for exploitation. Hot geothermal fluid is a by-product of large number of oil and gas wells, historically this hot water has been seen as an inconvenience; however, it can be looked at as a useful resource. The production of hot fluids from abandoned and co-production of hot fluids from producing wells has potential to prolong life of oil and gas fields. The study encompasses various factors which are required for use of this technology and application of this process across various phases of oil and gas value chain. Interdisciplinary approach in oil and gas value chain has shown potential for economic production of estimated oil and gas reserves.

Keywords: enhanced oil recovery, geo-pressured reservoirs, geothermal energy, oil and gas value chain

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11300 Climate Change: A Critical Analysis on the Relationship between Science and Policy

Authors: Paraskevi Liosatou

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Climate change is considered to be of global concern being amplified by the fact that by its nature, cannot be spatially limited. This fact makes necessary the intergovernmental decision-making procedures. In the intergovernmental level, the institutions such as the United Nations Framework Convention on Climate Change and the Intergovernmental Panel on Climate Change develop efforts, methods, and practices in order to plan and suggest climate mitigation and adaptation measures. These measures are based on specific scientific findings and methods making clear the strong connection between science and policy. In particular, these scientific recommendations offer a series of practices, methods, and choices mitigating the problem by aiming at the indirect mitigation of the causes and the factors amplifying climate change. Moreover, modern production and economic context do not take into consideration the social, political, environmental and spatial dimensions of the problem. This work studies the decision-making process working in international and European level. In this context, this work considers the policy tools that have been implemented by various intergovernmental organizations. The methodology followed is based mainly on the critical study of standards and process concerning the connections and cooperation between science and policy as well as considering the skeptic debates developed. The finding of this work focuses on the links between science and policy developed by the institutional and scientific mechanisms concerning climate change mitigation. It also analyses the dimensions and the factors of the science-policy framework; in this way, it points out the causes that maintain skepticism in current scientific circles.

Keywords: climate change, climate change mitigation, climate change skepticism, IPCC, skepticism

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11299 Multi Response Optimization in Drilling Al6063/SiC/15% Metal Matrix Composite

Authors: Hari Singh, Abhishek Kamboj, Sudhir Kumar

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This investigation proposes a grey-based Taguchi method to solve the multi-response problems. The grey-based Taguchi method is based on the Taguchi’s design of experimental method, and adopts Grey Relational Analysis (GRA) to transfer multi-response problems into single-response problems. In this investigation, an attempt has been made to optimize the drilling process parameters considering weighted output response characteristics using grey relational analysis. The output response characteristics considered are surface roughness, burr height and hole diameter error under the experimental conditions of cutting speed, feed rate, step angle, and cutting environment. The drilling experiments were conducted using L27 orthogonal array. A combination of orthogonal array, design of experiments and grey relational analysis was used to ascertain best possible drilling process parameters that give minimum surface roughness, burr height and hole diameter error. The results reveal that combination of Taguchi design of experiment and grey relational analysis improves surface quality of drilled hole.

Keywords: metal matrix composite, drilling, optimization, step drill, surface roughness, burr height, hole diameter error

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11298 Designing ZIF67 Derivatives Using Ammonia-Based Fluorine Complex as Structure-Directing Agent for Energy Storage Applications

Authors: Lu-Yin Lin

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The morphology of electroactive material is highly related to energy storage ability. Structure-directing agent (SDA) can design electroactive materials with favorable surface properties. Zeolitic imidazolate framework 67 (ZIF67) is one of the potential electroactive materials for energy storage devices. The SDA concept is less applied to designing ZIF67 derivatives in previous studies. An in-situ technique with ammonium fluoride (NH₄F) as SDA is proposed to produce a ZIF67 derivative with highly improved energy storage ability. Attracted by the effective in-situ technique, the NH₄F, ammonium bifluoride (NH₄HF₂), and ammonium tetrafluoroborate (NH₄BF₄) are first used as SDA to synthesize ZIF67 derivatives in one-step solution process as electroactive material of energy storage devices. The mechanisms of forming ZIF67 derivatives synthesized with different SDAs are discussed to explain the SDA effects on physical and electrochemical properties. The largest specific capacitance (CF) of 1527.0 Fg-¹ and the capacity of 296.9 mAhg-¹ are obtained for the ZIF67 derivative prepared using NH₄BF₄ as SDA. The energy storage device composed of the optimal ZIF67 derivative and carbon electrodes presents a maximum energy density of 15.1 Whkg-¹ at the power density of 857 Wkg-¹. The CF retention of 90% and Coulombic efficiency larger than 98% are also obtained after 5000 cycles.

Keywords: ammonium bifluoride, ammonium tetrafluoroborate, energy storage device, one-step solution process, structure-directing agent, zeolitic imidazolate framework 67

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11297 Developing a Spatial Decision Support System for Rationality Assessment of Land Use Planning Locations in Thai Binh Province, Vietnam

Authors: Xuan Linh Nguyen, Tien Yin Chou, Yao Min Fang, Feng Cheng Lin, Thanh Van Hoang, Yin Min Huang

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In Vietnam, land use planning is the most important and powerful tool of the government for sustainable land use and land management. Nevertheless, many of land use planning locations are facing protests from surrounding households due to environmental impacts. In addition, locations are planned completely based on the subjective decisions of planners who are unsupported by tools or scientific methods. Hence, this research aims to assist the decision-makers in evaluating the rationality of planning locations by developing a Spatial Decision Support System (SDSS) using approaches of Geographic Information System (GIS)-based technology, Analytic Hierarchy Process (AHP) multi-criteria-based technique and Fuzzy set theory. An ArcGIS Desktop add-ins named SDSS-LUPA was developed to support users analyzing data and presenting results in friendly format. The Fuzzy-AHP method has been utilized as analytic model for this SDSS. There are 18 planned locations in Hung Ha district (Thai Binh province, Vietnam) as a case study. The experimental results indicated that the assessment threshold higher than 0.65 while the 18 planned locations were irrational because of close to residential areas or close to water sources. Some potential sites were also proposed to the authorities for consideration of land use planning changes.

Keywords: analytic hierarchy process, fuzzy set theory, land use planning, spatial decision support system

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11296 Evaluation of the Quality of Education Offered to Students with Special Needs in Public Schools in the City of Bauru, Brazil

Authors: V. L. M. F. Capellini, A. P. P. M. Maturana, N. C. M. Brondino, M. B. C. L. B. M. Peixoto, A. J. Broughton

Abstract:

A paradigm shift is a process. The process of implementing inclusive education, a system constructed to support all learners, requires planning, identification, experimentation, and evaluation. In this vein, the purpose of the present study was to evaluate the capacity of one Brazilian state school systems to provide special education students with a quality inclusive education. This study originated at the behest of concerned families of students with special needs who filed complaints with the Municipality of Bauru, São Paulo. These families claimed, 1) children with learning differences and educational needs had not been identified for services, and 2) those who had been identified had not received sufficient specialized educational assistance (SEA) in schools across the City of Bauru. Hence, the Office of Civil Rights for the state of São Paulo (Ministério Público de São Paulo) summoned the local higher education institution, UNESP, to design a research study to investigate these allegations. In this exploratory study, descriptive data were gathered from all elementary and middle schools including 58 state schools and 17 city schools, for a total of 75 schools overall. Data collection consisted of each school's annual strategic action plan, surveys and interviews with all school stakeholders to determine their perceptions of the inclusive education available to students with Special Education Needs (SEN). The data were collected as one of four stages in a larger study which also included field observations of a focal students' experience and a continuing education course for all teachers and administrators in both state and city schools. For the purposes of this study, the researchers were interested in understanding the perceptions of school staff, parents, and students across all schools. Therefore, documents and surveys from 75 schools were analyzed for adherence to federal legislation guaranteeing students with SEN the right to special education assistance within the regular school setting. Results shows that while some schools recognized the legal rights of SEN students to receive special education, the plans to actually deliver services were absent. In conclusion, the results of this study revealed both school staff and families have insufficient planning and accessibility resources, and the schools have inadequate infrastructure for full-time support to SEN students, i.e., structures and systems to support the identification of SEN and delivery of services within schools of Bauru, SP. Having identified the areas of need, the city is now prepared to take next steps in the process toward preparing all schools to be inclusive.

Keywords: inclusion, school, special education, special needs

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11295 Hash Based Block Matching for Digital Evidence Image Files from Forensic Software Tools

Authors: M. Kaya, M. Eris

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Internet use, intelligent communication tools, and social media have all become an integral part of our daily life as a result of rapid developments in information technology. However, this widespread use increases crimes committed in the digital environment. Therefore, digital forensics, dealing with various crimes committed in digital environment, has become an important research topic. It is in the research scope of digital forensics to investigate digital evidences such as computer, cell phone, hard disk, DVD, etc. and to report whether it contains any crime related elements. There are many software and hardware tools developed for use in the digital evidence acquisition process. Today, the most widely used digital evidence investigation tools are based on the principle of finding all the data taken place in digital evidence that is matched with specified criteria and presenting it to the investigator (e.g. text files, files starting with letter A, etc.). Then, digital forensics experts carry out data analysis to figure out whether these data are related to a potential crime. Examination of a 1 TB hard disk may take hours or even days, depending on the expertise and experience of the examiner. In addition, it depends on examiner’s experience, and may change overall result involving in different cases overlooked. In this study, a hash-based matching and digital evidence evaluation method is proposed, and it is aimed to automatically classify the evidence containing criminal elements, thereby shortening the time of the digital evidence examination process and preventing human errors.

Keywords: block matching, digital evidence, hash list, evaluation of digital evidence

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11294 Synthesis of Temperature Sensitive Nano/Microgels by Soap-Free Emulsion Polymerization and Their Application in Hydrate Sediments Drilling Operations

Authors: Xuan Li, Weian Huang, Jinsheng Sun, Fuhao Zhao, Zhiyuan Wang, Jintang Wang

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Natural gas hydrates (NGHs) as promising alternative energy sources have gained increasing attention. Hydrate-bearing formation in marine areas is highly unconsolidated formation and is fragile, which is composed of weakly cemented sand-clay and silty sediments. During the drilling process, the invasion of drilling fluid can easily lead to excessive water content in the formation. It will change the soil liquid plastic limit index, which significantly affects the formation quality, leading to wellbore instability due to the metastable character of hydrate-bearing sediments. Therefore, controlling the filtrate loss into the formation in the drilling process has to be highly regarded for protecting the stability of the wellbore. In this study, the temperature-sensitive nanogel of P(NIPAM-co-AMPS-co-tBA) was prepared by soap-free emulsion polymerization, and the temperature-sensitive behavior was employed to achieve self-adaptive plugging in hydrate sediments. First, the effects of additional amounts of AMPS, tBA, and cross-linker MBA on the microgel synthesis process and temperature-sensitive behaviors were investigated. Results showed that, as a reactive emulsifier, AMPS can not only participate in the polymerization reaction but also act as an emulsifier to stabilize micelles and enhance the stability of nanoparticles. The volume phase transition temperature (VPTT) of nanogels gradually decreased with the increase of the contents of hydrophobic monomer tBA. An increase in the content of the cross-linking agent MBA can lead to a rise in the coagulum content and instability of the emulsion. The plugging performance of nanogel was evaluated in a core sample with a pore size distribution range of 100-1000nm. The temperature-sensitive nanogel can effectively improve the microfiltration performance of drilling fluid. Since a combination of a series of nanogels could have a wide particle size distribution at any temperature, around 200nm to 800nm, the self-adaptive plugging capacity of nanogels for the hydrate sediments was revealed. Thermosensitive nanogel is a potential intelligent plugging material for drilling operations in natural gas hydrate-bearing sediments.

Keywords: temperature-sensitive nanogel, NIPAM, self-adaptive plugging performance, drilling operations, hydrate-bearing sediments

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11293 Fluorescence Effect of Carbon Dots Modified with Silver Nanoparticles

Authors: Anna Piasek, Anna Szymkiewicz, Gabriela Wiktor, Jolanta Pulit-Prociak, Marcin Banach

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Carbon dots (CDs) have great potential for application in many fields of science. They are characterized by fluorescent properties that can be manipulated. The nanomaterial has many advantages in addition to its unique properties. CDs may be obtained easily, and they undergo surface functionalization in a simple way. In addition, there is a wide range of raw materials that can be used for their synthesis. An interesting possibility is the use of numerous waste materials of natural origin. In the research presented here, the synthesis of CDs was carried out according to the principles of Green chemistry. Beet molasses was used as a natural raw material. It has a high sugar content. This makes it an excellent high-carbon precursor for obtaining CDs. To increase the fluorescence effect, we modified the surface of CDs with silver (Ag-CDs) nanoparticles. The process of obtaining CQD was based on the hydrothermal method by applying microwave radiation. Silver nanoparticles were formed via the chemical reduction method. The synthesis plans were performed on the Design of the Experimental method (DoE). Variable process parameters such as concentration of beet molasses, temperature and concentration of nanosilver were used in these syntheses. They affected the obtained properties and particle parameters. The Ag-CDs were analyzed by UV-vis spectroscopy. The fluorescence properties and selection of the appropriate excitation light wavelength were performed by spectrofluorimetry. Particle sizes were checked using the DLS method. The influence of the input parameters on the obtained results was also studied.

Keywords: fluorescence, modification, nanosilver, molasses, Green chemistry, carbon dots

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11292 Comparison of Effect of Promoter and K Addition of Co₃O₄ for N₂O Decomposition Reaction

Authors: R. H. Hwang, J. H. Park, K. B. Yi

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Nitrous oxide (N2O) is now distinguished as an environmental pollutant. N2O is one of the representative greenhouse gases and N2O is produced by both natural and anthropogenic sources. So, it is very important to reduce N2O. N2O abatement processes are various processes such as HC-SCR, NH3-SCR and decomposition process. Among them, decomposition process is advantageous because it does not use a reducing agent. N2O decomposition is a reaction in which N2O is decomposed into N2 and O2. There are noble metals, transition metal ion-exchanged zeolites, pure and mixed oxides for N2O decomposition catalyst. Among the various catalysts, cobalt-based catalysts derived from hydrotalcites gathered much attention because spinel catalysts having large surface areas and high thermal stabilities. In this study, the effect of promoter and K addition on the activity was compared and analyzed. Co3O4 catalysts for N2O decomposition were prepared by co- precipitation method. Ce and Zr were added during the preparation of the catalyst as promoter with the molar ratio (Ce or Zr) / Co = 0.05. In addition, 1 wt% K2CO3 was doped to the prepared catalyst with impregnation method to investigate the effect of K on the catalyst performance. Characterizations of catalysts were carried out with SEM, BET, XRD, XPS and H2-TPR. The catalytic activity tests were carried out at a GHSV of 45,000 h-1 and a temperature range of 250 ~ 375 ℃. The Co3O4 catalysts showed a spinel crystal phase, and the addition of the promoter increased the specific surface area and reduced the particle and crystal size. It was exhibited that the doping of K improves the catalytic activity by increasing the concentration of Co2+ in the catalyst which is an active site for catalytic reaction. As a result, the K-doped catalyst showed higher activity than the promoter added. Also, it was found through experiments that Co2+ concentration and reduction temperature greatly affect the reactivity.

Keywords: Co₃O4, K-doped, N₂O decomposition, promoter

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11291 Modeling Curriculum for High School Students to Learn about Electric Circuits

Authors: Meng-Fei Cheng, Wei-Lun Chen, Han-Chang Ma, Chi-Che Tsai

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Recent K–12 Taiwan Science Education Curriculum Guideline emphasize the essential role of modeling curriculum in science learning; however, few modeling curricula have been designed and adopted in current science teaching. Therefore, this study aims to develop modeling curriculum on electric circuits to investigate any learning difficulties students have with modeling curriculum and further enhance modeling teaching. This study was conducted with 44 10th-grade students in Central Taiwan. Data collection included a students’ understanding of models in science (SUMS) survey that explored the students' epistemology of scientific models and modeling and a complex circuit problem to investigate the students’ modeling abilities. Data analysis included the following: (1) Paired sample t-tests were used to examine the improvement of students’ modeling abilities and conceptual understanding before and after the curriculum was taught. (2) Paired sample t-tests were also utilized to determine the students’ modeling abilities before and after the modeling activities, and a Pearson correlation was used to understand the relationship between students’ modeling abilities during the activities and on the posttest. (3) ANOVA analysis was used during different stages of the modeling curriculum to investigate the differences between the students’ who developed microscopic models and macroscopic models after the modeling curriculum was taught. (4) Independent sample t-tests were employed to determine whether the students who changed their models had significantly different understandings of scientific models than the students who did not change their models. The results revealed the following: (1) After the modeling curriculum was taught, the students had made significant progress in both their understanding of the science concept and their modeling abilities. In terms of science concepts, this modeling curriculum helped the students overcome the misconception that electric currents reduce after flowing through light bulbs. In terms of modeling abilities, this modeling curriculum helped students employ macroscopic or microscopic models to explain their observed phenomena. (2) Encouraging the students to explain scientific phenomena in different context prompts during the modeling process allowed them to convert their models to microscopic models, but it did not help them continuously employ microscopic models throughout the whole curriculum. The students finally consistently employed microscopic models when they had help visualizing the microscopic models. (3) During the modeling process, the students who revised their own models better understood that models can be changed than the students who did not revise their own models. Also, the students who revised their models to explain different scientific phenomena tended to regard models as explanatory tools. In short, this study explored different strategies to facilitate students’ modeling processes as well as their difficulties with the modeling process. The findings can be used to design and teach modeling curricula and help students enhance their modeling abilities.

Keywords: electric circuits, modeling curriculum, science learning, scientific model

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11290 Applying the Quad Model to Estimate the Implicit Self-Esteem of Patients with Depressive Disorders: Comparing the Psychometric Properties with the Implicit Association Test Effect

Authors: Yi-Tung Lin

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Researchers commonly assess implicit self-esteem with the Implicit Association Test (IAT). The IAT’s measure, often referred to as the IAT effect, indicates the strengths of automatic preferences for the self relative to others, which is often considered an index of implicit self-esteem. However, based on the Dual-process theory, the IAT does not rely entirely on the automatic process; it is also influenced by a controlled process. The present study, therefore, analyzed the IAT data with the Quad model, separating four processes on the IAT performance: the likelihood that automatic association is activated by the stimulus in the trial (AC); that a correct response is discriminated in the trial (D); that the automatic bias is overcome in favor of a deliberate response (OB); and that when the association is not activated, and the individual fails to discriminate a correct answer, there is a guessing or response bias drives the response (G). The AC and G processes are automatic, while the D and OB processes are controlled. The AC parameter is considered as the strength of the association activated by the stimulus, which reflects what implicit measures of social cognition aim to assess. The stronger the automatic association between self and positive valence, the more likely it will be activated by a relevant stimulus. Therefore, the AC parameter was used as the index of implicit self-esteem in the present study. Meanwhile, the relationship between implicit self-esteem and depression is not fully investigated. In the cognitive theory of depression, it is assumed that the negative self-schema is crucial in depression. Based on this point of view, implicit self-esteem would be negatively associated with depression. However, the results among empirical studies are inconsistent. The aims of the present study were to examine the psychometric properties of the AC (i.e., test-retest reliability and its correlations with explicit self-esteem and depression) and compare it with that of the IAT effect. The present study had 105 patients with depressive disorders completing the Rosenberg Self-Esteem Scale, Beck Depression Inventory-II and the IAT on the pretest. After at least 3 weeks, the participants completed the second IAT. The data were analyzed by the latent-trait multinomial processing tree model (latent-trait MPT) with the TreeBUGS package in R. The result showed that the latent-trait MPT had a satisfactory model fit. The effect size of test-retest reliability of the AC and the IAT effect were medium (r = .43, p < .0001) and small (r = .29, p < .01) respectively. Only the AC showed a significant correlation with explicit self-esteem (r = .19, p < .05). Neither of the two indexes was correlated with depression. Collectively, the AC parameter was a satisfactory index of implicit self-esteem compared with the IAT effect. Also, the present study supported the results that implicit self-esteem was not correlated with depression.

Keywords: cognitive modeling, implicit association test, implicit self-esteem, quad model

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11289 Development of a Standardization Methodology Assessing the Comfort Performance for Hanok

Authors: Mi-Hyang Lee, Seung-Hoon Han

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Korean traditional residences have been built with deep design issues for various values such as social, cultural, and environmental influences to be started from a few thousand years ago, but its meaning is being vanished due to the different lifestyles these days. It is necessary, therefore, to grasp the meaning of the Korea traditional building called Hanok and to get Korean people understand its real advantages. The purpose of this study is to propose a standardization methodology for evaluating comfort features towards Korean traditional houses. This paper is also trying to build an official standard evaluation system and to integrate aesthetic and psychological values induced from Hanok. Its comfort performance values could be divided into two large categories that are physical and psychological, and fourteen methods have been defined as the Korean Standards (KS). For this research, field survey data from representative Hanok types were collected for each method. This study also contains a qualitative in-depth analysis of the Hanok comfort index by the professions using AHP (Analytical Hierarchy Process) and has examined the effect of the methods. As a result, this paper could define what methods can provide trustful outcomes and how to evaluate the own strengths in aspects of spatial comfort of Hanok using suggested procedures towards the spatial configuration of the traditional dwellings. This study has finally proposed an integrated development of a standardization methodology assessing the comfort performance for Korean traditional residences, and it is expected that they could evaluate inhabitants of the residents and interior environmental conditions especially structured by wood materials like Hanok.

Keywords: Hanok, comfort performance, human condition, analytical hierarchy process

Procedia PDF Downloads 157
11288 Implementation of Conceptual Real-Time Embedded Functional Design via Drive-By-Wire ECU Development

Authors: Ananchai Ukaew, Choopong Chauypen

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Design concepts of real-time embedded system can be realized initially by introducing novel design approaches. In this literature, model based design approach and in-the-loop testing were employed early in the conceptual and preliminary phase to formulate design requirements and perform quick real-time verification. The design and analysis methodology includes simulation analysis, model based testing, and in-the-loop testing. The design of conceptual drive-by-wire, or DBW, algorithm for electronic control unit, or ECU, was presented to demonstrate the conceptual design process, analysis, and functionality evaluation. The concepts of DBW ECU function can be implemented in the vehicle system to improve electric vehicle, or EV, conversion drivability. However, within a new development process, conceptual ECU functions and parameters are needed to be evaluated. As a result, the testing system was employed to support conceptual DBW ECU functions evaluation. For the current setup, the system components were consisted of actual DBW ECU hardware, electric vehicle models, and control area network or CAN protocol. The vehicle models and CAN bus interface were both implemented as real-time applications where ECU and CAN protocol functionality were verified according to the design requirements. The proposed system could potentially benefit in performing rapid real-time analysis of design parameters for conceptual system or software algorithm development.

Keywords: drive-by-wire ECU, in-the-loop testing, model-based design, real-time embedded system

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11287 EU Policies in Determining Refugee Status

Authors: Adriano Mortada

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Human history is rife with conflict, and the question of refugee status determination and their rehabilitation has been up for debate since. Refugee Status Determination is the administrative or legal process by which UNHCR or governments determine whether a person seeking international protection or asylum can be identified as a refugee under international, regional, or national law. Refugee Status Determination is considered to be a vital process in aiding refugees’ realization of their rights under international law. One of the major reasons why the refugee status determination is considered an “issue”, and is one that is much debated upon annually, is the fact that the national bureaucratic systems are rigid and unbending. This is particularly concerning in the 21st century despite human advancement in policy and diplomacy, working in tandem with the United Nations and their charters and resolutions on human rights and dignity. The paper seeks to criticize the European member states' response to the refugee crisis and their inflexible and prejudiced bureaucratic systems when it comes to refugee status determination. The paper looks at multiple case studies as primary evidence and the alternate case studies where the system helped refugees, like those in Jordan, Pakistan, Turkey, and Lebanon. The main concern of the paper is to highlight the bias in the selected European systems, which do not stem from the Human Rights Charter but rather on the basis of geographical backgrounds, cultural and religious affiliations of those seeking refugee status or asylum in their respective countries. The paper hopes to not only create awareness about this issue but also provide a research background to advocacy programs to bring a change in the systems.

Keywords: refugee status determination, human rights, bureaucracy, United Nations, European Union

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11286 Degradation and Detoxification of Tetracycline by Sono-Fenton and Ozonation

Authors: Chikang Wang, Jhongjheng Jian, Poming Huang

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Among a wide variety of pharmaceutical compounds, tetracycline antibiotics are one of the largest groups of pharmaceutical compounds extensively used in human and veterinary medicine to treat and prevent bacterial infections. Because it is water soluble, biologically active, stable and bio-refractory, release to the environment threatens aquatic life and increases the risk posed by antibiotic-resistant pathogens. In practice, due to its antibacterial nature, tetracycline cannot be effectively destructed by traditional biological methods. Hence, in this study, two advanced oxidation processes such as ozonation and sono-Fenton processes were conducted individually to degrade the tetracycline for investigating their feasibility on tetracycline degradation. Effect of operational variables on tetracycline degradation, release of nitrogen and change of toxicity were also proposed. Initial tetracycline concentration was 50 mg/L. To evaluate the efficiency of tetracycline degradation by ozonation, the ozone gas was produced by an ozone generator (Model LAB2B, Ozonia) and introduced into the reactor with different flows (25 - 500 mL/min) at varying pH levels (pH 3 - pH 11) and reaction temperatures (15 - 55°C). In sono-Fenton system, an ultrasonic transducer (Microson VCX 750, USA) operated at 20 kHz combined with H₂O₂ (2 mM) and Fe²⁺ (0.2 mM) were carried out at different pH levels (pH 3 - pH 11), aeration gas and flows (air and oxygen; 0.2 - 1.0 L/min), tetracycline concentrations (10 - 200 mg/L), reaction temperatures (15 - 55°C) and ultrasonic powers (25 - 200 Watts), respectively. Sole ultrasound was ineffective on tetracycline degradation, where the degradation efficiencies were lower than 10% with 60 min reaction. Contribution of Fe²⁺ and H₂O₂ on the degradation of tetracycline was significant, where the maximum tetracycline degradation efficiency in sono-Fenton process was as high as 91.3% followed by 45.8% mineralization. Effect of initial pH level on tetracycline degradation was insignificant from pH 3 to pH 6 but significantly decreased as the pH was greater than pH 7. Increase of the ultrasonic power was slightly increased the degradation efficiency of tetracycline, which indicated that the hydroxyl radicals dominated the oxidation of tetracycline. Effects of aeration of air or oxygen with different flows and reaction temperatures were insignificant. Ozonation showed better efficiencies in tetracycline degradation, where the optimum reaction condition was found at pH 3, 100 mL O₃/min and 25°C with 94% degradation and 60% mineralization. The toxicity of tetracycline was significantly decreased due to the mineralization of tetracycline. In addition, less than 10% of nitrogen content was released to solution phase as NH₃-N, and the most degraded tetracycline cannot be full mineralized to CO₂. The results shown in this study indicated that both the sono-Fenton process and ozonation can effectively degrade the tetracycline and reduce its toxicity at profitable condition. The costs of two systems needed to be further investigated to understand the feasibility in tetracycline degradation.

Keywords: degradation, detoxification, mineralization, ozonation, sono-Fenton process, tetracycline

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11285 Adsorption of 17a-Ethinylestradiol on Activated Carbon Based on Sewage Sludge in Aqueous Medium

Authors: Karoline Reis de Sena

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Endocrine disruptors are unregulated or not fully regulated compounds, even in the most developed countries, and which can be a danger to the environment and human health. They pass untreated through the secondary stage of conventional wastewater treatment plants, then the effluent from the wastewater treatment plants is discharged into the rivers, upstream and downstream from the drinking water treatment plants that use the same river water as the tributary. Long-term consumption of drinking water containing low concentrations of these compounds can cause health problems; these are persistent in nature and difficult to remove. In this way, research on emerging pollutants is expanding and is fueled by progress in finding the appropriate method for treating wastewater. Adsorption is the most common separation process, it is a simple and low-cost operation, but it is not eco-efficient. Concomitant to this, biosorption arises, which is a subcategory of adsorption where the biosorbent is biomass and which presents numerous advantages when compared to conventional treatment methods, such as low cost, high efficiency, minimization of the use of chemicals, absence of need for additional nutrients, biosorbent regeneration capacity and the biomass used in the production of biosorbents are found in abundance in nature. Thus, the use of alternative materials, such as sewage sludge, for the synthesis of adsorbents has proved to be an economically viable alternative, together with the importance of valuing the generated by-product flows, as well as managing the problem of their correct disposal. In this work, an alternative for the management of sewage sludge is proposed, transforming it into activated carbon and using it in the adsorption process of 17a-ethinylestradiol.

Keywords: 17α-ethinylestradiol, adsorption, activated carbon, sewage sludge, micropollutants

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11284 Tea (Camellia sinensis (L.) O. Kuntze) Typology in Kenya: A Review

Authors: Joseph Kimutai Langat

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Tea typology is the science of classifying tea. This study was carried out between November 2023 and July 2024, whose main objective was to investigate the typological classification nomenclature of processed tea in the world, narrowing down to Kenya. Centres of origin, historical background, tea growing region, scientific naming system, market, fermentation levels, processing/ oxidation levels and cultural reasons are used to classify tea at present. Of these, the most common typology is by oxidation, and more specifically, by the production methods within the oxidation categories. While the Asian tea producing countries categorises tea products based on the decreasing oxidation levels during the manufacturing process: black tea, green tea, oolong tea and instant tea, Kenya’s tea typology system is based on the degree of fermentation process, i.e. black tea, purple tea, green tea and white tea. Tea is also classified into five categories: black tea, green tea, white tea, oolong tea, and dark tea. Black tea is the main tea processed and exported in Kenya, manufactured mainly by withering, rolling, or by use of cutting-tearing-curling (CTC) method that ensures efficient conversion of leaf herbage to made tea, oxidizing, and drying before being sorted into different grades. It is from these varied typological methods that this review paper concludes that different regions of the world use different classification nomenclature. Therefore, since tea typology is not standardized, it is recommended that a global tea regulator dealing in tea classification be created to standardize tea typology, with domestic in-country regulatory bodies in tea growing countries accredited to implement the global-wide typological agreements and resolutions.

Keywords: classification, fermentation, oxidation, tea, typology

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11283 Optimized Renewable Energy Mix for Energy Saving in Waste Water Treatment Plants

Authors: J. D. García Espinel, Paula Pérez Sánchez, Carlos Egea Ruiz, Carlos Lardín Mifsut, Andrés López-Aranguren Oliver

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This paper shortly describes three main actuations over a Waste Water Treatment Plant (WWTP) for reducing its energy consumption: Optimization of the biological reactor in the aeration stage by including new control algorithms and introducing new efficient equipment, the installation of an innovative hybrid system with zero Grid injection (formed by 100kW of PV energy and 5 kW of mini-wind energy generation) and an intelligent management system for load consumption and energy generation control in the most optimum way. This project called RENEWAT, involved in the European Commission call LIFE 2013, has the main objective of reducing the energy consumptions through different actions on the processes which take place in a WWTP and introducing renewable energies on these treatment plants, with the purpose of promoting the usage of treated waste water for irrigation and decreasing the C02 gas emissions. WWTP is always required before waste water can be reused for irrigation or discharged in water bodies. However, the energetic demand of the treatment process is high enough for making the price of treated water to exceed the one for drinkable water. This makes any policy very difficult to encourage the re-use of treated water, with a great impact on the water cycle, particularly in those areas suffering hydric stress or deficiency. The cost of treating waste water involves another climate-change related burden: the energy necessary for the process is obtained mainly from the electric network, which is, in most of the cases in Europe, energy obtained from the burning of fossil fuels. The innovative part of this project is based on the implementation, adaptation and integration of solutions for this problem, together with a new concept of the integration of energy input and operative energy demand. Moreover, there is an important qualitative jump between the technologies used and the alleged technologies to use in the project which give it an innovative character, due to the fact that there are no similar previous experiences of a WWTP including an intelligent discrimination of energy sources, integrating renewable ones (PV and Wind) and the grid.

Keywords: aeration system, biological reactor, CO2 emissions, energy efficiency, hybrid systems, LIFE 2013 call, process optimization, renewable energy sources, wasted water treatment plants

Procedia PDF Downloads 352
11282 A Conceptual Analysis of Right of Taxpayers to Claim Refund in Nigeria

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 118