Search results for: layered double hydroxides (LDH)
1170 Natural Ventilation for the Sustainable Tall Office Buildings of the Future
Authors: Ayşin Sev, Görkem Aslan
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Sustainable tall buildings that provide comfortable, healthy and efficient indoor environments are clearly desirable as the densification of living and working space for the world’s increasing population proceeds. For environmental concerns, these buildings must also be energy efficient. One component of these tasks is the provision of indoor air quality and thermal comfort, which can be enhanced with natural ventilation by the supply of fresh air. Working spaces can only be naturally ventilated with connections to the outdoors utilizing operable windows, double facades, ventilation stacks, balconies, patios, terraces and skygardens. Large amounts of fresh air can be provided to the indoor spaces without mechanical air-conditioning systems, which are widely employed in contemporary tall buildings. This paper tends to present the concept of natural ventilation for sustainable tall office buildings in order to achieve healthy and comfortable working spaces, as well as energy efficient environments. Initially the historical evolution of ventilation strategies for tall buildings is presented, beginning with natural ventilation and continuing with the introduction of mechanical air-conditioning systems. Then the emergence of natural ventilation due to the health and environmental concerns in tall buildings is handled, and the strategies for implementing this strategy are revealed. In the next section, a number of case studies that utilize this strategy are investigated. Finally, how tall office buildings can benefit from this strategy is discussed.Keywords: tall office building, energy efficiency, double-skin façade, stack ventilation, air conditioning
Procedia PDF Downloads 5161169 Dynamic Facades: A Literature Review on Double-Skin Façade with Lightweight Materials
Authors: Victor Mantilla, Romeu Vicente, António Figueiredo, Victor Ferreira, Sandra Sorte
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Integrating dynamic facades into contemporary building design is shaping a new era of energy efficiency and user comfort. These innovative facades, often constructed using lightweight construction systems and materials, offer an opportunity to have a responsive and adaptive nature to the dynamic behavior of the outdoor climate. Therefore, in regions characterized by high fluctuations in daily temperatures, the ability to adapt to environmental changes is of paramount importance and a challenge. This paper presents a thorough review of the state of the art on double-skin facades (DSF), focusing on lightweight solutions for the external envelope. Dynamic facades featuring elements like movable shading devices, phase change materials, and advanced control systems have revolutionized the built environment. They offer a promising path for reducing energy consumption while enhancing occupant well-being. Lightweight construction systems are increasingly becoming the choice for the constitution of these facade solutions, offering benefits such as reduced structural loads and reduced construction waste, improving overall sustainability. However, the performance of dynamic facades based on low thermal inertia solutions in climatic contexts with high thermal amplitude is still in need of research since their ability to adapt is traduced in variability/manipulation of the thermal transmittance coefficient (U-value). Emerging technologies can enable such a dynamic thermal behavior through innovative materials, changes in geometry and control to optimize the facade performance. These innovations will allow a facade system to respond to shifting outdoor temperature, relative humidity, wind, and solar radiation conditions, ensuring that energy efficiency and occupant comfort are both met/coupled. This review addresses the potential configuration of double-skin facades, particularly concerning their responsiveness to seasonal variations in temperature, with a specific focus on addressing the challenges posed by winter and summer conditions. Notably, the design of a dynamic facade is significantly shaped by several pivotal factors, including the choice of materials, geometric considerations, and the implementation of effective monitoring systems. Within the realm of double skin facades, various configurations are explored, encompassing exhaust air, supply air, and thermal buffering mechanisms. According to the review places a specific emphasis on the thermal dynamics at play, closely examining the impact of factors such as the color of the facade, the slat angle's dimensions, and the positioning and type of shading devices employed in these innovative architectural structures.This paper will synthesize the current research trends in this field, with the presentation of case studies and technological innovations with a comprehensive understanding of the cutting-edge solutions propelling the evolution of building envelopes in the face of climate change, namely focusing on double-skin lightweight solutions to create sustainable, adaptable, and responsive building envelopes. As indicated in the review, flexible and lightweight systems have broad applicability across all building sectors, and there is a growing recognition that retrofitting existing buildings may emerge as the predominant approach.Keywords: adaptive, control systems, dynamic facades, energy efficiency, responsive, thermal comfort, thermal transmittance
Procedia PDF Downloads 871168 Nondestructive Electrochemical Testing Method for Prestressed Concrete Structures
Authors: Tomoko Fukuyama, Osamu Senbu
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Prestressed concrete is used a lot in infrastructures such as roads or bridges. However, poor grout filling and PC steel corrosion are currently major issues of prestressed concrete structures. One of the problems with nondestructive corrosion detection of PC steel is a plastic pipe which covers PC steel. The insulative property of pipe makes a nondestructive diagnosis difficult; therefore a practical technology to detect these defects is necessary for the maintenance of infrastructures. The goal of the research is a development of an electrochemical technique which enables to detect internal defects from the surface of prestressed concrete nondestructively. Ideally, the measurements should be conducted from the surface of structural members to diagnose non-destructively. In the present experiment, a prestressed concrete member is simplified as a layered specimen to simulate a current path between an input and an output electrode on a member surface. The specimens which are layered by mortar and the prestressed concrete constitution materials (steel, polyethylene, stainless steel, or galvanized steel plates) were provided to the alternating current impedance measurement. The magnitude of an applied electric field was 0.01-volt or 1-volt, and the frequency range was from 106 Hz to 10-2 Hz. The frequency spectrums of impedance, which relate to charge reactions activated by an electric field, were measured to clarify the effects of the material configurations or the properties. In the civil engineering field, the Nyquist diagram is popular to analyze impedance and it is a good way to grasp electric relaxation using a shape of the plot. However, it is slightly not suitable to figure out an influence of a measurement frequency which is reciprocal of reaction time. Hence, Bode diagram is also applied to describe charge reactions in the present paper. From the experiment results, the alternating current impedance method looks to be applicable to the insulative material measurement and eventually prestressed concrete diagnosis. At the same time, the frequency spectrums of impedance show the difference of the material configuration. This is because the charge mobility reflects the variety of substances and also the measuring frequency of the electric field determines migration length of charges which are under the influence of the electric field. However, it could not distinguish the differences of the material thickness and is inferred the difficulties of prestressed concrete diagnosis to identify the amount of an air void or a layer of corrosion product by the technique.Keywords: capacitance, conductance, prestressed concrete, susceptance
Procedia PDF Downloads 4171167 The Microstructural and Mechanical Characterization of Organo-Clay-Modified Bitumen, Calcareous Aggregate, and Organo-Clay Blends
Authors: A. Gürses, T. B. Barın, Ç. Doğar
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Bitumen has been widely used as the binder of aggregate in road pavement due to its good viscoelastic properties, as a viscous organic mixture with various chemical compositions. Bitumen is a liquid at high temperature and it becomes brittle at low temperatures, and this temperature-sensitivity can cause the rutting and cracking of the pavement and limit its application. Therefore, the properties of existing asphalt materials need to be enhanced. The pavement with polymer modified bitumen exhibits greater resistance to rutting and thermal cracking, decreased fatigue damage, as well as stripping and temperature susceptibility; however, they are expensive and their applications have disadvantages. Bituminous mixtures are composed of very irregular aggregates bound together with hydrocarbon-based asphalt, with a low volume fraction of voids dispersed within the matrix. Montmorillonite (MMT) is a layered silicate with low cost and abundance, which consists of layers of tetrahedral silicate and octahedral hydroxide sheets. Recently, the layered silicates have been widely used for the modification of polymers, as well as in many different fields. However, there are not too much studies related with the preparation of the modified asphalt with MMT, currently. In this study, organo-clay-modified bitumen, and calcareous aggregate and organo-clay blends were prepared by hot blending method with OMMT, which has been synthesized using a cationic surfactant (Cetyltrymethylammonium bromide, CTAB) and long chain hydrocarbon, and MMT. When the exchangeable cations in the interlayer region of pristine MMT were exchanged with hydrocarbon attached surfactant ions, the MMT becomes organophilic and more compatible with bitumen. The effects of the super hydrophobic OMMT onto the micro structural and mechanic properties (Marshall Stability and volumetric parameters) of the prepared blends were investigated. Stability and volumetric parameters of the blends prepared were measured using Marshall Test. Also, in order to investigate the morphological and micro structural properties of the organo-clay-modified bitumen and calcareous aggregate and organo-clay blends, their SEM and HRTEM images were taken. It was observed that the stability and volumetric parameters of the prepared mixtures improved significantly compared to the conventional hot mixes and even the stone matrix mixture. A micro structural analysis based on SEM images indicates that the organo-clay platelets dispersed in the bitumen have a dominant role in the increase of effectiveness of bitumen - aggregate interactions.Keywords: hot mix asphalt, stone matrix asphalt, organo clay, Marshall test, calcareous aggregate, modified bitumen
Procedia PDF Downloads 2411166 Seismic Hazard Assessment of Offshore Platforms
Authors: F. D. Konstandakopoulou, G. A. Papagiannopoulos, N. G. Pnevmatikos, G. D. Hatzigeorgiou
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This paper examines the effects of pile-soil-structure interaction on the dynamic response of offshore platforms under the action of near-fault earthquakes. Two offshore platforms models are investigated, one with completely fixed supports and one with piles which are clamped into deformable layered soil. The soil deformability for the second model is simulated using non-linear springs. These platform models are subjected to near-fault seismic ground motions. The role of fault mechanism on platforms’ response is additionally investigated, while the study also examines the effects of different angles of incidence of seismic records on the maximum response of each platform.Keywords: hazard analysis, offshore platforms, earthquakes, safety
Procedia PDF Downloads 1551165 Electrochemical Layer by Layer Assembly
Authors: Mao Li, Yuguang Ma, Katsuhiko Ariga
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The performance of functional materials is governed by their ability to interact with surrounding environments in a well-defined and controlled manner. Layer-by-Layer (LbL) assembly is one of the most widely used technologies for coating both planar and particulate substrates in a diverse range of fields, including optics, energy, catalysis, separations, and biomedicine. Herein, we introduce electrochemical-coupling layer-by-layer assembly as a novel fabrication methodology for preparing layered thin films. This assembly method not only determines the process properties (such as the time, scalability, and manual intervention) but also directly control the physicochemical properties of the films (such as the thickness, homogeneity, and inter- and intra-layer film organization), with both sets of properties linked to application-specific performance.Keywords: layer by layer assembly, electropolymerization, carbazole, optical thin film, electronics
Procedia PDF Downloads 3891164 Poly(ε-Caprolactone)-Based Bilayered Scaffolds Prepared by Electrospinning for Tissue Engineering of Small-Diameter Vascular Grafts
Authors: Mohammed Fayez Al Rez
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Nowadays, there is an unmet clinical need for new small-diameter vascular grafts to overcome the drawbacks of traditional methods used for treatment of widespread cardiovascular diseases. Vascular tissue engineering (VTE) is a promising approach that can be utilized to develop viable vascular grafts by in vitro seeding of functional cells onto a scaffold allowing them to attach, proliferate and differentiate. To achieve this purpose, the scaffold should provide cells with the initial necessary extracellular matrix environment and structure until being able to reconstruct the required vascular tissue. Therefore, producing scaffolds with suitable features is crucial for guiding cells properly to develop the desired tissue-engineered vascular grafts for clinical applications. The main objective of this work is fabrication and characterization of tubular small-diameter ( < 6 mm) bilayered scaffolds for VTE. The scaffolds were prepared via mixing electrospinning approach of biodegradable poly(ε-caprolactone) (PCL) polymer – due to its favorable physicochemical properties – to mimic the natural environment-extracellular matrix. Firstly, tubular nanofibrous construct with inner diameter of 3, 4 or 5 mm was electrospun as inner layer, and secondly, microfibrous construct was electrospun as outer layer directly on the first produced inner layer. To improve the biological properties of PCL, a group of the electrospun scaffolds was immersed in type-1 collagen solution. The morphology and structure of the resulting fibrous scaffolds were investigated by scanning electron microscope. The electrospun nanofibrous inner layer contained fibers measuring 219±35 nm in diameter, while the electrospun microfibrous outer layer contained fibers measuring 1011 ± 150 nm. Furthermore, mechanical, thermal and physical tests were conducted with both electrospun bilayered scaffold types where revealed improved properties. Biological investigations using endothelial, smooth muscle and fibroblast cell line showed good biocompatibility of both tested electrospun scaffolds. Better attachment and proliferation were obviously found when cells were cultured on the scaffolds immersed with collagen due to increasing the hydrophilicity of the PCL. The easy, inexpensive and versatile electrospinning approach used in this work was able to successfully produce double layered tubular elastic structures containing both nanofibers and microfibers to imitate the native vascular structure. The PCL – as a suitable and approved biomaterial for many biomedical and tissue engineering applications – can ensure favorable mechanical properties of scaffolds used for VTE. The VTE approach using electrospun bilayered scaffolds offers optimal solutions and holds significant promises for treatment of many cardiovascular diseases.Keywords: electrospinning, poly(ε-caprolactone) (PCL), tissue-engineered vascular graft, tubular bilayered scaffolds, vascular cells
Procedia PDF Downloads 2971163 The Stereotypical Images of Marginalized Women in the Poetry of Rita Dove
Authors: Wafaa Kamal Isaac
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This paper attempts to shed light upon the stereotypical images of marginalized black women as shown through the poetry of Rita Dove. Meanwhile, it explores how stereotypical images held by the society and public perceptions perpetuate the marginalization of black women. Dove is considered one of the most fundamental African-American poets who devoted her writings to explore the problem of identity that confronted marginalized women in America. Besides tackling the issue of black women’s stereotypical images, this paper focuses upon the psychological damage which the black women had suffered from due to their stripped identity. In ‘Thomas and Beulah’, Dove reflects the black woman’s longing for her homeland in order to make up for her lost identity. This poem represents atavistic feelings deal with certain recurrent images, both aural and visual, like the image of Beulah who represents the African-American woman who searches for an identity, as she is being denied and humiliated one in the newly founded society. In an attempt to protest against the stereotypical mule image that had been imposed upon black women in America, Dove in ‘On the Bus with Rosa Parks’ tries to ignite the beaten spirits to struggle for their own rights by revitalizing the rebellious nature and strong determination of the historical figure ‘Rosa Parks’ that sparked the Civil Rights Movement. In ‘Daystar’, Dove proves that black women are subjected to double-edged oppression; firstly, in terms of race as a black woman in an unjust white society that violates her rights due to her black origins and secondly, in terms of gender as a member of the female sex that is meant to exist only to serve man’s needs. Similarly, in the ‘Adolescence’ series, Dove focuses on the double marginalization which the black women had experienced. It concludes that the marginalization of black women has resulted from the domination of the masculine world and the oppression of the white world. Moreover, Dove’s ‘Beauty and the Beast’ investigates the African-American women’s problem of estrangement and identity crisis in America. It also sheds light upon the psychological consequences that resulted from the violation of marginalized women’s identity. Furthermore, this poem shows the black women’s self-debasement, helplessness, and double consciousness that emanate from the sense of uprootedness. Finally, this paper finds out that the negative, debased and inferior stereotypical image held by the society did not only contribute to the marginalization of black women but also silenced and muted their voices.Keywords: stereotypical images, marginalized women, Rita Dove, identity
Procedia PDF Downloads 1691162 Finite Element Analysis of Layered Composite Plate with Elastic Pin Under Uniaxial Load Using ANSYS
Authors: R. M. Shabbir Ahmed, Mohamed Haneef, A. R. Anwar Khan
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Analysis of stresses plays important role in the optimization of structures. Prior stress estimation helps in better design of the products. Composites find wide usage in the industrial and home applications due to its strength to weight ratio. Especially in the air craft industry, the usage of composites is more due to its advantages over the conventional materials. Composites are mainly made of orthotropic materials having unequal strength in the different directions. Composite materials have the drawback of delamination and debonding due to the weaker bond materials compared to the parent materials. So proper analysis should be done to the composite joints before using it in the practical conditions. In the present work, a composite plate with elastic pin is considered for analysis using finite element software Ansys. Basically the geometry is built using Ansys software using top down approach with different Boolean operations. The modelled object is meshed with three dimensional layered element solid46 for composite plate and solid element (Solid45) for pin material. Various combinations are considered to find the strength of the composite joint under uniaxial loading conditions. Due to symmetry of the problem, only quarter geometry is built and results are presented for full model using Ansys expansion options. The results show effect of pin diameter on the joint strength. Here the deflection and load sharing of the pin are increasing and other parameters like overall stress, pin stress and contact pressure are reducing due to lesser load on the plate material. Further material effect shows, higher young modulus material has little deflection, but other parameters are increasing. Interference analysis shows increasing of overall stress, pin stress, contact stress along with pin bearing load. This increase should be understood properly for increasing the load carrying capacity of the joint. Generally every structure is preloaded to increase the compressive stress in the joint to increase the load carrying capacity. But the stress increase should be properly analysed for composite due to its delamination and debonding effects due to failure of the bond materials. When results for an isotropic combination is compared with composite joint, isotropic joint shows uniformity of the results with lesser values for all parameters. This is mainly due to applied layer angle combinations. All the results are represented with necessasary pictorial plots.Keywords: bearing force, frictional force, finite element analysis, ANSYS
Procedia PDF Downloads 3381161 Case Study: Geomat Installation against Slope Erosion
Authors: Serap Kaymakci, Dogan Gundogdu, M. Bugra Yagcioglu
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Erosion (soil erosion) is a phenomenon in which the soil on the slope surface is exposed to natural influences such as wind, rainfall, etc. in open areas. The most natural solution to prevent erosion is to plant surfaces exposed to erosion. However, proper ground and natural conditions must be provided in order for planting to occur. Erosion is prevented in a fast and natural way and the loss of soil is reduced mostly. Lead to allowing plants to hold onto the soil with its three-dimensional and hollow structure are as follows: The types of geomat called MacMat that is used in a case study in Turkey in order to prevent water carry over due to rainfall. The geosynthetic combined with double twisted steel wire mesh. That consists of 95% Zn–5% Al alloy coated double twisted steel wire based that is a reinforced MacMat (geosynthetic three-dimensional erosion control mat) obtained by a polypropylene consisted (mesh type 8x10-Wire diam. 2.70 mm–95% Zn–5% Al alloy coated). That is developed by the progress of the technology. When using reinforced MacMat on top clay liners, fixing pins should not be used as they will rupture the mats. Mats are simply anchored (J Type) in the top trench and, if necessary, in intermediate berm trenches. If the slope angle greater than 20°, it is necessary to use additional rebar depending soil properties also. These applications may have specific technical and installation requirements. In that project, the main purpose is erosion control after that is greening. There is a slope area around the factory which is located in Gebze, İstanbul.Keywords: erosion, GeoMat, geosynthetic, slope
Procedia PDF Downloads 1801160 Increasing Student Engagement through Culturally-Responsive Classroom Management
Authors: Catherine P. Bradshaw, Elise T. Pas, Katrina J. Debnam, Jessika H. Bottiani, Michael Rosenberg
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Worldwide, ethnically and culturally diverse students are at increased risk for school failure, discipline problems, and dropout. Despite decades of concern about this issue of disparities in education and other fields (e.g., 'school to prison pipeline'), there has been limited empirical examination of models that can actually reduce these gaps in schools. Moreover, few studies have examined the effectiveness of in-service teacher interventions and supports specifically designed to reduce discipline disparities and improve student engagement. This session provides an overview of the evidence-based Double Check model which serves as a framework for teachers to use culturally-responsive strategies to engage ethnically and culturally diverse students in the classroom and reduce discipline problems. Specifically, Double Check is a school-based prevention program which includes three core components: (a) enhancements to the school-wide Positive Behavioral Interventions and Supports (PBIS) tier-1 level of support; (b) five one-hour professional development training sessions, each of which addresses five domains of cultural competence (i.e., connection to the curriculum, authentic relationships, reflective thinking, effective communication, and sensitivity to students’ culture); and (c) coaching of classroom teachers using an adapted version of the Classroom Check-Up, which intends to increase teachers’ use of effective classroom management and culturally-responsive strategies using research-based motivational interviewing and data-informed problem-solving approaches. This paper presents findings from a randomized controlled trial (RCT) testing the impact of Double Check, on office discipline referrals (disaggregated by race) and independently observed and self-reported culturally-responsive practices and classroom behavior management. The RCT included 12 elementary and middle schools; 159 classroom teachers were randomized either to receive coaching or serve as comparisons. Specifically, multilevel analyses indicated that teacher self-reported culturally responsive behavior management improved over the course of the school year for teachers who received the coaching and professional development. However, the average annual office discipline referrals issued to black students were reduced among teachers who were randomly assigned to receive coaching relative to comparison teachers. Similarly, observations conducted by trained external raters indicated significantly more teacher proactive behavior management and anticipation of student problems, higher student compliance, less student non-compliance, and less socially disruptive behaviors in classrooms led by coached teachers than classrooms led teachers randomly assigned to the non-coached condition. These findings indicated promising effects of the Double Check model on a range of teacher and student outcomes, including disproportionality in office discipline referrals among Black students. These results also suggest that the Double Check model is one of only a few systematic approaches to promoting culturally-responsive behavior management which has been rigorously tested and shown to be associated with improvements in either student or staff outcomes indicated significant reductions in discipline problems and improvements in behavior management. Implications of these findings are considered within the broader context of globalization and demographic shifts, and their impacts on schools. These issues are particularly timely, given growing concerns about immigration policies in the U.S. and abroad.Keywords: ethnically and culturally diverse students, student engagement, school-based prevention, academic achievement
Procedia PDF Downloads 2861159 Development of Nondestructive Imaging Analysis Method Using Muonic X-Ray with a Double-Sided Silicon Strip Detector
Authors: I-Huan Chiu, Kazuhiko Ninomiya, Shin’ichiro Takeda, Meito Kajino, Miho Katsuragawa, Shunsaku Nagasawa, Atsushi Shinohara, Tadayuki Takahashi, Ryota Tomaru, Shin Watanabe, Goro Yabu
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In recent years, a nondestructive elemental analysis method based on muonic X-ray measurements has been developed and applied for various samples. Muonic X-rays are emitted after the formation of a muonic atom, which occurs when a negatively charged muon is captured in a muon atomic orbit around the nucleus. Because muonic X-rays have higher energy than electronic X-rays due to the muon mass, they can be measured without being absorbed by a material. Thus, estimating the two-dimensional (2D) elemental distribution of a sample became possible using an X-ray imaging detector. In this work, we report a non-destructive imaging experiment using muonic X-rays at Japan Proton Accelerator Research Complex. The irradiated target consisted of polypropylene material, and a double-sided silicon strip detector, which was developed as an imaging detector for astronomical observation, was employed. A peak corresponding to muonic X-rays from the carbon atoms in the target was clearly observed in the energy spectrum at an energy of 14 keV, and 2D visualizations were successfully reconstructed to reveal the projection image from the target. This result demonstrates the potential of the non-destructive elemental imaging method that is based on muonic X-ray measurement. To obtain a higher position resolution for imaging a smaller target, a new detector system will be developed to improve the statistical analysis in further research.Keywords: DSSD, muon, muonic X-ray, imaging, non-destructive analysis
Procedia PDF Downloads 2111158 The Inhibition of Sexual Pleasure and Its Associations with Cultural Messages
Authors: Fabiola Trejo Perez, Rolando Diaz Loving
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Sexual pleasure consists of the positively valued feelings induced by sexual stimuli, but it is also weighed down by pop-psychological baggage, and subjected to cross-cultural and cross-historical variation. Social and individual interpretations of what can or can’t be considered as pleasurable are intertwined with culture’s predominant values, norms and beliefs. For each culture, sexual norms work as a guide to be followed in order to model socially accepted behaviors. Therefore, cultural messages regarding sexuality are usually directed to restrict men and women from enjoyment, sexual satisfaction and specifically orgasm. Given that sexual pleasure hasn’t been recognized as an accepted topic of open discussion, particularly for women, people have to eventually complement their knowledge using their own experience filling in the blanks from what little has been said. Thus, this research aims to identify which are the particular social messages associated with the easing or inhibition of sexual pleasure. Three hundred Mexican men and women ages 25 to 35 years old answered a self-report survey composed by the Inventory of facilitators and inhibitors of sexual pleasure and the Sexual premises questionnaire via pencil-paper and online. Results show a high endorsement to double standard messages associated with higher levels of sexual pleasure inhibitors like feeling pressured to have sexual activity, guilt and inability to reach orgasm, in contrast with people who endorse more permissive norms and beliefs, feeling connected to their sexual partners and confident with themselves. These results illustrate that the shaping of sexuality, from experience to society, is comprised of an important relationship between culture and sexual pleasure.Keywords: culture, sexual double standard, sexual norms and beliefs, sexual pleasure
Procedia PDF Downloads 2281157 Investigate the Effect and the Main Influencing Factors of the Accelerated Reader Programme on Chinese Primary School Students’ Reading Achievement
Authors: Fujia Yang
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Alongside technological innovation, the current “double reduction” policy and English Curriculum Standards for Compulsory Education in China both emphasise and encourage appropriately integrating educational technologies into the classroom. Therefore, schools are increasingly using digital means to engage students in English reading, but the impact of such technologies on Chinese pupils’ reading achievement remains unclear. To serve as a reference for reforming English reading education in primary schools under the double reduction policy, this study investigates the effects and primary influencing factors of a specific reading programme, Accelerated Reader (AR), on Chinese primary school students’ reading achievement. A quantitative online survey was used to collect 37 valid questionnaires from teachers, and the results demonstrate that, from teachers’ perspectives, the AR program seemed to positively affect students’ reading achievement by recommending material at the appropriate reading levels and developing students’ reading habits. Although the reading enjoyment derived from the AR program does not directly influence students’ reading achievement, these factors are strongly correlated. This can be explained by the self-paced, independent learning AR format, its high accuracy in predicting reading level, the quiz format and external motivation, and the importance of examinations and resource limitations in China. The results of this study may support reforming English reading education in Chinese primary schools.Keywords: educational technology, reading programme, primary students, accelerated reader, reading effects
Procedia PDF Downloads 881156 Comparing Double-Stranded RNA Uptake Mechanisms in Dipteran and Lepidopteran Cell Lines
Authors: Nazanin Amanat, Alison Tayler, Steve Whyard
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While chemical insecticides effectively control many insect pests, they also harm many non-target species. Double-stranded RNA (dsRNA) pesticides, in contrast, can be designed to target unique gene sequences and thus act in a species-specific manner. DsRNA insecticides do not, however, work equally well for all insects, and for some species that are considered refractory to dsRNA, a primary factor affecting efficacy is the relative ease by which dsRNA can enter a target cell’s cytoplasm. In this study, we are examining how different structured dsRNAs (linear, hairpin, and paperclip) can enter mosquito and lepidopteran cells, as they represent dsRNA-sensitive and refractory species, respectively. To determine how the dsRNAs enter the cells, we are using chemical inhibitors and RNA interference (RNAi)-mediated knockdown of key proteins associated with different endocytosis processes. Understanding how different dsRNAs enter cells will ultimately help in the design of molecules that overcome refractoriness to RNAi or develop resistance to dsRNA-based insecticides. To date, we have conducted chemical inhibitor experiments on both cell lines and have evidence that linear dsRNAs enter the cells using clathrin-mediated endocytosis, while the paperclip dsRNAs (pcRNAs) can enter both species’ cells in a clathrin-independent manner to induce RNAi. An alternative uptake mechanism for the pcRNAs has been tentatively identified, and the outcomes of our RNAi-mediated knockdown experiments, which should provide corroborative evidence of our initial findings, will be discussed.Keywords: dsRNA, RNAi, uptake, insecticides, dipteran, lepidopteran
Procedia PDF Downloads 761155 [Keynote Talk]: A Comparative Study on Air Permeability Properties of Multilayered Nonwoven Structures
Authors: M. Kucukali Ozturk, B. Nergis, C. Candan
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Air permeability plays an important role for applications such as filtration, thermal and acoustic insulation. The study discussed in this paper was conducted in an attempt to investigate air permeability property of various combinations of nonwovens. The PROWHITE air permeability tester was used for the measurement of the air permeability of the samples in accordance with the relevant standards and a comparative study of the results were made. It was found that the fabric mass per unit area was closely related to the air-permeability. The air permeability decreased with the increase in mass per unit area. Additionally, the air permeability of nonwoven fabrics decreased with the increase in thickness. Moreover, air permeability of multilayered SMS nonwoven structures was lower than those of single layered ones.Keywords: air permeability, mass per unit area, nonwoven structure, polypropylene nonwoven, thickness
Procedia PDF Downloads 3491154 New Suspension Mechanism for a Formula Car using Camber Thrust
Authors: Shinji Kajiwara
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The basic ability of a vehicle is the ability to “run”, “turn” and “stop”. The safeness and comfort during a drive on various road surfaces and speed depends on the performance of these basic abilities of the vehicle. Stability and maneuverability of a vehicle is vital in automotive engineering. Stability of a vehicle is the ability of the vehicle to revert back to a stable state during a drive when faced with crosswind and irregular road conditions. Maneuverability of a vehicle is the ability of the vehicle to change direction during a drive swiftly based on the steering of the driver. The stability and maneuverability of a vehicle can also be defined as the driving stability of the vehicle. Since fossil fueled vehicle is the main type of transportation today, the environmental factor in automotive engineering is also vital. By improving the fuel efficiency of the vehicle, the overall carbon emission will be reduced thus reducing the effect of global warming and greenhouse gas on the Earth. Another main focus of the automotive engineering is the safety performance of the vehicle especially with the worrying increase of vehicle collision every day. With better safety performance on a vehicle, every driver will be more confidence driving every day. Next, let us focus on the “turn” ability of a vehicle. By improving this particular ability of the vehicle, the cornering limit of the vehicle can be improved thus increasing the stability and maneuverability factor. In order to improve the cornering limit of the vehicle, a study to find the balance between the steering systems, the stability of the vehicle, higher lateral acceleration and the cornering limit detection must be conducted. The aim of this research is to study and develop a new suspension system that that will boost the lateral acceleration of the vehicle and ultimately improving the cornering limit of the vehicle. This research will also study environmental factor and the stability factor of the new suspension system. The double wishbone suspension system is widely used in four-wheel vehicle especially for high cornering performance sports car and racing car. The double wishbone designs allow the engineer to carefully control the motion of the wheel by controlling such parameters as camber angle, caster angle, toe pattern, roll center height, scrub radius, scuff and more. The development of the new suspension system will focus on the ability of the new suspension system to optimize the camber control and to improve the camber limit during a cornering motion. The research will be carried out using the CAE analysis tool. Using this analysis tool we will develop a JSAE Formula Machine equipped with the double wishbone system and also the new suspension system and conduct simulation and conduct studies on performance of both suspension systems.Keywords: automobile, camber thrust, cornering force, suspension
Procedia PDF Downloads 3271153 Evaluation of Sequential Polymer Flooding in Multi-Layered Heterogeneous Reservoir
Authors: Panupong Lohrattanarungrot, Falan Srisuriyachai
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Polymer flooding is a well-known technique used for controlling mobility ratio in heterogeneous reservoirs, leading to improvement of sweep efficiency as well as wellbore profile. However, low injectivity of viscous polymer solution attenuates oil recovery rate and consecutively adds extra operating cost. An attempt of this study is to improve injectivity of polymer solution while maintaining recovery factor, enhancing effectiveness of polymer flooding method. This study is performed by using reservoir simulation program to modify conventional single polymer slug into sequential polymer flooding, emphasizing on increasing of injectivity and also reduction of polymer amount. Selection of operating conditions for single slug polymer including pre-injected water, polymer concentration and polymer slug size is firstly performed for a layered-heterogeneous reservoir with Lorenz coefficient (Lk) of 0.32. A selected single slug polymer flooding scheme is modified into sequential polymer flooding with reduction of polymer concentration in two different modes: Constant polymer mass and reduction of polymer mass. Effects of Residual Resistance Factor (RRF) is also evaluated. From simulation results, it is observed that first polymer slug with the highest concentration has the main function to buffer between displacing phase and reservoir oil. Moreover, part of polymer from this slug is also sacrificed for adsorption. Reduction of polymer concentration in the following slug prevents bypassing due to unfavorable mobility ratio. At the same time, following slugs with lower viscosity can be injected easily through formation, improving injectivity of the whole process. A sequential polymer flooding with reduction of polymer mass shows great benefit by reducing total production time and amount of polymer consumed up to 10% without any downside effect. The only advantage of using constant polymer mass is slightly increment of recovery factor (up to 1.4%) while total production time is almost the same. Increasing of residual resistance factor of polymer solution yields a benefit on mobility control by reducing effective permeability to water. Nevertheless, higher adsorption results in low injectivity, extending total production time. Modifying single polymer slug into sequence of reduced polymer concentration yields major benefits on reducing production time as well as polymer mass. With certain design of polymer flooding scheme, recovery factor can even be further increased. This study shows that application of sequential polymer flooding can be certainly applied to reservoir with high value of heterogeneity since it requires nothing complex for real implementation but just a proper design of polymer slug size and concentration.Keywords: polymer flooding, sequential, heterogeneous reservoir, residual resistance factor
Procedia PDF Downloads 4811152 A Design of Elliptic Curve Cryptography Processor based on SM2 over GF(p)
Authors: Shiji Hu, Lei Li, Wanting Zhou, DaoHong Yang
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The data encryption, is the foundation of today’s communication. On this basis, how to improve the speed of data encryption and decryption is always a problem that scholars work for. In this paper, we proposed an elliptic curve crypto processor architecture based on SM2 prime field. In terms of hardware implementation, we optimized the algorithms in different stages of the structure. In finite field modulo operation, we proposed an optimized improvement of Karatsuba-Ofman multiplication algorithm, and shorten the critical path through pipeline structure in the algorithm implementation. Based on SM2 recommended prime field, a fast modular reduction algorithm is used to reduce 512-bit wide data obtained from the multiplication unit. The radix-4 extended Euclidean algorithm was used to realize the conversion between affine coordinate system and Jacobi projective coordinate system. In the parallel scheduling of point operations on elliptic curves, we proposed a three-level parallel structure of point addition and point double based on the Jacobian projective coordinate system. Combined with the scalar multiplication algorithm, we added mutual pre-operation to the point addition and double point operation to improve the efficiency of the scalar point multiplication. The proposed ECC hardware architecture was verified and implemented on Xilinx Virtex-7 and ZYNQ-7 platforms, and each 256-bit scalar multiplication operation took 0.275ms. The performance for handling scalar multiplication is 32 times that of CPU(dual-core ARM Cortex-A9).Keywords: Elliptic curve cryptosystems, SM2, modular multiplication, point multiplication.
Procedia PDF Downloads 1031151 Comparison of Acetylcholinesterase Reactivators Cytotoxicity with Their Structure
Authors: Lubica Muckova, Petr Jost, Jaroslav Pejchal, Daniel Jun
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The development of acetylcholinesterase reactivators, i.e. antidotes against organophosphorus poisoning, is an important goal of defence research. The aim of this study was to compare cytotoxicity and chemical structure of 5 currently available (pralidoxime, trimedoxime, obidoxime, methoxime, and asoxime) and 4 newly developed compounds (K027, K074, K075, and K203). In oximes, there could be at least four important structural factors affecting their toxicity, including the number of oxime groups in the molecule, the position of oxime group(s) on pyridinium ring, the length of carbon linker, and the substitution by oxygen or insertion of the double bond into the connection chain. The cytotoxicity of tested substances was measured using colorimetric 3-(4,5-dimethylthiazol-2-yl)-2,5-diphenyl-tetrazolium bromide assay (MTT assay) in SH-SY5Y cell line. Toxicity was expressed as toxicological index IC₅₀. The tested compounds showed different cytotoxicity ranging from 1.5 to 27 mM. K027 was the least, and methoxime was the most toxic reactivator. The lowest toxicity was found in a monopyridinium reactivator and bispyridinium reactivators with simple 3C carbon linker. Shortening of connection chain length to 1C, incorporation of oxygen moiety into 3C compounds, elongation of carbon linker to 4C and insertion of a double bond into 4C substances increase AChE reactivators' cytotoxicity. Acknowledgements: This work was supported by a long-term organization development plan Medical Aspects of Weapons of Mass Destruction of the Faculty of Military Health Sciences, University of Defence.Keywords: acetylcholinesterase, cytotoxicity, organophosphorus poisoning, reactivators of acetylcholinesterase
Procedia PDF Downloads 3101150 Piezotronic Effect on Electrical Characteristics of Zinc Oxide Varistors
Authors: Nadine Raidl, Benjamin Kaufmann, Michael Hofstätter, Peter Supancic
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If polycrystalline ZnO is properly doped and sintered under very specific conditions, it shows unique electrical properties, which are indispensable for today’s electronic industries, where it is used as the number one overvoltage protection material. Under a critical voltage, the polycrystalline bulk exhibits high electrical resistance but becomes suddenly up to twelve magnitudes more conductive if this voltage limit is exceeded (i.e., varistor effect). It is known that these peerless properties have their origin in the grain boundaries of the material. Electric charge is accumulated in the boundaries, causing a depletion layer in their vicinity and forming potential barriers (so-called Double Schottky Barriers, or DSB) which are responsible for the highly non-linear conductivity. Since ZnO is a piezoelectric material, mechanical stresses induce polarisation charges that modify the DSB heights and as a result the global electrical characteristics (i.e., piezotronic effect). In this work, a finite element method was used to simulate emerging stresses on individual grains in the bulk. Besides, experimental efforts were made to testify a coherent model that could explain this influence. Electron back scattering diffraction was used to identify grain orientations. With the help of wet chemical etching, grain polarization was determined. Micro lock-in infrared thermography (MLIRT) was applied to detect current paths through the material, and a micro 4-point probes method system (M4PPS) was employed to investigate current-voltage characteristics between single grains. Bulk samples were tested under uniaxial pressure. It was found that the conductivity can increase by up to three orders of magnitude with increasing stress. Through in-situ MLIRT, it could be shown that this effect is caused by the activation of additional current paths in the material. Further, compressive tests were performed on miniaturized samples with grain paths containing solely one or two grain boundaries. The tests evinced both an increase of the conductivity, as observed for the bulk, as well as a decreased conductivity. This phenomenon has been predicted theoretically and can be explained by piezotronically induced surface charges that have an impact on the DSB at the grain boundaries. Depending on grain orientation and stress direction, DSB can be raised or lowered. Also, the experiments revealed that the conductivity within one single specimen can increase and decrease, depending on the current direction. This novel finding indicates the existence of asymmetric Double Schottky Barriers, which was furthermore proved by complementary methods. MLIRT studies showed that the intensity of heat generation within individual current paths is dependent on the direction of the stimulating current. M4PPS was used to study the relationship between the I-V characteristics of single grain boundaries and grain orientation and revealed asymmetric behavior for very specific orientation configurations. A new model for the Double Schottky Barrier, taking into account the natural asymmetry and explaining the experimental results, will be given.Keywords: Asymmetric Double Schottky Barrier, piezotronic, varistor, zinc oxide
Procedia PDF Downloads 2711149 Development of a Laboratory Laser-Produced Plasma “Water Window” X-Ray Source for Radiobiology Experiments
Authors: Daniel Adjei, Mesfin Getachew Ayele, Przemyslaw Wachulak, Andrzej Bartnik, Luděk Vyšín, Henryk Fiedorowicz, Inam Ul Ahad, Lukasz Wegrzynski, Anna Wiechecka, Janusz Lekki, Wojciech M. Kwiatek
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Laser produced plasma light sources, emitting high intensity pulses of X-rays, delivering high doses are useful to understand the mechanisms of high dose effects on biological samples. In this study, a desk-top laser plasma soft X-ray source, developed for radio biology research, is presented. The source is based on a double-stream gas puff target, irradiated with a commercial Nd:YAG laser (EKSPLA), which generates laser pulses of 4 ns time duration and energy up to 800 mJ at 10 Hz repetition rate. The source has been optimized for maximum emission in the “water window” wavelength range from 2.3 nm to 4.4 nm by using pure gas (argon, nitrogen and krypton) and spectral filtering. Results of the source characterization measurements and dosimetry of the produced soft X-ray radiation are shown and discussed. The high brightness of the laser produced plasma soft X-ray source and the low penetration depth of the produced X-ray radiation in biological specimen allows a high dose rate to be delivered to the specimen of over 28 Gy/shot; and 280 Gy/s at the maximum repetition rate of the laser system. The source has a unique capability for irradiation of cells with high pulse dose both in vacuum and He-environment. Demonstration of the source to induce DNA double- and single strand breaks will be discussed.Keywords: laser produced plasma, soft X-rays, radio biology experiments, dosimetry
Procedia PDF Downloads 5921148 Photoelastic Analysis and Finite Elements Analysis of a Stress Field Developed in a Double Edge Notched Specimen
Authors: A. Bilek, M. Beldi, T. Cherfi, S. Djebali, S. Larbi
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Finite elements analysis and photoelasticity are used to determine the stress field developed in a double edge notched specimen loaded in tension. The specimen is cut in a birefringent plate. Experimental isochromatic fringes are obtained with circularly polarized light on the analyzer of a regular polariscope. The fringes represent the loci of points of equal maximum shear stress. In order to obtain the stress values corresponding to the fringe orders recorded in the notched specimen, particularly in the neighborhood of the notches, a calibrating disc made of the same material is loaded in compression along its diameter in order to determine the photoelastic fringe value. This fringe value is also used in the finite elements solution in order to obtain the simulated photoelastic fringes, the isochromatics as well as the isoclinics. A color scale is used by the software to represent the simulated fringes on the whole model. The stress concentration factor can be readily obtained at the notches. Good agreements are obtained between the experimental and the simulated fringe patterns and between the graphs of the shear stress particularly in the neighborhood of the notches. The purpose in this paper is to show that one can obtain rapidly and accurately, by the finite element analysis, the isochromatic and the isoclinic fringe patterns in a stressed model as the experimental procedure can be time consuming. Stress fields can therefore be analyzed in three dimensional models as long as the meshing and the limit conditions are properly set in the program.Keywords: isochromatic fringe, isoclinic fringe, photoelasticity, stress concentration factor
Procedia PDF Downloads 2301147 Analysis and Design Modeling for Next Generation Network Intrusion Detection and Prevention System
Authors: Nareshkumar Harale, B. B. Meshram
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The continued exponential growth of successful cyber intrusions against today’s businesses has made it abundantly clear that traditional perimeter security measures are no longer adequate and effective. We evolved the network trust architecture from trust-untrust to Zero-Trust, With Zero Trust, essential security capabilities are deployed in a way that provides policy enforcement and protection for all users, devices, applications, data resources, and the communications traffic between them, regardless of their location. Information exchange over the Internet, in spite of inclusion of advanced security controls, is always under innovative, inventive and prone to cyberattacks. TCP/IP protocol stack, the adapted standard for communication over network, suffers from inherent design vulnerabilities such as communication and session management protocols, routing protocols and security protocols are the major cause of major attacks. With the explosion of cyber security threats, such as viruses, worms, rootkits, malwares, Denial of Service attacks, accomplishing efficient and effective intrusion detection and prevention is become crucial and challenging too. In this paper, we propose a design and analysis model for next generation network intrusion detection and protection system as part of layered security strategy. The proposed system design provides intrusion detection for wide range of attacks with layered architecture and framework. The proposed network intrusion classification framework deals with cyberattacks on standard TCP/IP protocol, routing protocols and security protocols. It thereby forms the basis for detection of attack classes and applies signature based matching for known cyberattacks and data mining based machine learning approaches for unknown cyberattacks. Our proposed implemented software can effectively detect attacks even when malicious connections are hidden within normal events. The unsupervised learning algorithm applied to network audit data trails results in unknown intrusion detection. Association rule mining algorithms generate new rules from collected audit trail data resulting in increased intrusion prevention though integrated firewall systems. Intrusion response mechanisms can be initiated in real-time thereby minimizing the impact of network intrusions. Finally, we have shown that our approach can be validated and how the analysis results can be used for detecting and protection from the new network anomalies.Keywords: network intrusion detection, network intrusion prevention, association rule mining, system analysis and design
Procedia PDF Downloads 2301146 A Review of the Drawbacks of Current Fixed Connection Façade Systems, Non-Structural Standards, and Ways of Integrating Movable Façade Technology into Buildings
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Façade panels of various shapes, weights, and connections usually act as a barrier between the indoor and outdoor environments. They also play a major role in enhancing the aesthetics of building structures. They are attached by different types of connections to the primary structure or inner panels in double skin façade skins. Structural buildings designed to withstand seismic shocks have been undergoing a critical appraisal in recent years, with the emphasis changing from ‘strength’ to ‘performance’. Performance based design and analysis have found their way into research, development, and practice of earthquake engineering, particularly after the 1994 Northridge and 1995 Kobe earthquakes. The design performance of facades as non-structural elements has now focused mainly on evaluating the damage sustained by façade frames with fixed connections, not movable ones. This paper will review current design standards for structural buildings, including the performance of structural and non-structural components during earthquake excitations in order to overview and evaluate the damage assessment and behaviour of various façade systems in building structures during seismic activities. The proposed solutions for each facade system will be discussed case by case to evaluate their potential for incorporation with newly designed connections. Finally, Double-Skin-Facade systems can potentially be combined with movable facade technology, although other glazing systems would require minor to major changes in their design before being integrated into the system.Keywords: building performance, earthquake engineering, glazing system, movable façade technology
Procedia PDF Downloads 5511145 Herschel-Bulkley Fluid Flow through Narrow Tubes
Authors: Santhosh Nallapu, G. Radhakrishnamacharya
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A two-fluid model of Herschel-Bulkley fluid flow through tubes of small diameters is studied. It is assumed that the core region consists of Herschel-Bulkley fluid and Newtonian fluid in the peripheral region. The analytical solutions for velocity, flow flux, effective viscosity, core hematocrit and mean hematocrit have been derived and the effects of various relevant parameters on these flow variables have been studied. It has been observed that the effective viscosity and mean hematocrit increase with yield stress, power-law index, hematocrit and tube radius. Further, the core hematocrit decreases with hematocrit and tube radius.Keywords: two-layered model, non-Newtonian fluid, hematocrit, Fahraeus-Lindqvist effect, plug flow
Procedia PDF Downloads 4741144 On the Effect of Carbon on the Efficiency of Titanium as a Hydrogen Storage Material
Authors: Ghazi R. Reda Mahmoud Reda
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Among the metal that forms hydride´s, Mg and Ti are known as the most lightweight materials; however, they are covered with a passive layer of oxides and hydroxides and require activation treatment under high temperature ( > 300 C ) and hydrogen pressure ( > 3 MPa) before being used for storage and transport applications. It is well known that small graphite addition to Ti or Mg, lead to a dramatic change in the kinetics of mechanically induced hydrogen sorption ( uptake) and significantly stimulate the Ti-Hydrogen interaction. Many explanations were given by different authors to explain the effect of graphite addition on the performance of Ti as material for hydrogen storage. Not only graphite but also the addition of a polycyclic aromatic compound will also improve the hydrogen absorption kinetics. It will be shown that the function of carbon addition is two-fold. First carbon acts as a vacuum cleaner, which scavenges out all the interstitial oxygen that can poison or slow down hydrogen absorption. It is also important to note that oxygen favors the chemisorption of hydrogen, which is not desirable for hydrogen storage. Second, during scavenging of the interstitial oxygen, the carbon reacts with oxygen in the nano and microchannel through a highly exothermic reaction to produce carbon dioxide and monoxide which provide the necessary heat for activation and thus in the presence of carbon lower heat of activation for hydrogen absorption which is observed experimentally. Furthermore, the product of the reaction of hydrogen with the carbon oxide will produce water which due to ball milling hydrolyze to produce the linear H5O2 + this will reconstruct the primary structure of the nanocarbon to form secondary structure, where the primary structure (a sheet of carbon) are connected through hydrogen bonding. It is the space between these sheets where physisorption or defect mediated sorption occurs.Keywords: metal forming hydrides, polar molecule impurities, titanium, phase diagram, hydrogen absorption
Procedia PDF Downloads 3671143 An Experimental Investigation on Productivity and Performance of an Improved Design of Basin Type Solar Still
Authors: Mahmoud S. El-Sebaey, Asko Ellman, Ahmed Hegazy, Tarek Ghonim
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Due to population growth, the need for drinkable healthy water is highly increased. Consequently, and since the conventional sources of water are limited, researchers devoted their efforts to oceans and seas for obtaining fresh drinkable water by thermal distillation. The current work is dedicated to the design and fabrication of modified solar still model, as well as conventional solar still for the sake of comparison. The modified still is single slope double basin solar still. The still consists of a lower basin with a dimension of 1000 mm x 1000 mm which contains the sea water, as well as the top basin that made with 4 mm acrylic, was temporarily kept on the supporting strips permanently fixed with the side walls. Equally ten spaced vertical glass strips of 50 mm height and 3 mm thickness were provided at the upper basin for the stagnancy of the water. Window glass of 3 mm was used as the transparent cover with 23° inclination at the top of the still. Furthermore, the performance evaluation and comparison of these two models in converting salty seawater into drinkable freshwater are introduced, analyzed and discussed. The experiments were performed during the period from June to July 2018 at seawater depths of 2, 3, 4 and 5 cm. Additionally, the solar still models were operated simultaneously in the same climatic conditions to analyze the influence of the modifications on the freshwater output. It can be concluded that the modified design of double basin single slope solar still shows the maximum freshwater output at all water depths tested. The results showed that the daily productivity for modified and conventional solar still was 2.9 and 1.8 dm³/m² day, indicating an increase of 60% in fresh water production.Keywords: freshwater output, solar still, solar energy, thermal desalination
Procedia PDF Downloads 1381142 The Concept of Accounting in Islamic Transactions
Authors: Ahmad Abdulkadir Ibrahim
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The Islamic law of transactions laid down the methods and instruments of accounting and analyzed its basic assumptions in the modern world. There is a need to examine the implications of accounting initiatives in the Muslim world and attempt to outline the important characteristics of Islamic accounting and how Islamic accounting resolves the problem of measuring the cost of Murabaha goods in case of exchange rate variation. The research tends to discuss an analytical approach to the Islamic accounting concept as well as elaborating the jurisprudential matter and practical aspects of accounting in Islamic financial transactions. It also aims to alert the practitioners of accounting in the Islamic world to be aware of the concept of accounting in Islamic jurisprudence and its historical development. The methodology adopted in this research is the qualitative method through the consultation of relevant literature, which focuses on the thematic study of the subject matter. This is followed by an analysis and discussion of the contents of the materials used. It is concluded that Islamic accounting is unique in its norms as it has been characterized by fairness, accuracy in measuring tools, truthfulness, mutual trust, moderation in making a profit, and tolerance. It was also qualified by capacity and flexibility in terms of the tools and terminology used and invented by Islamic jurisprudence in the accounting system, which indicates its validity and consistency anytime and anywhere. An important conclusion of the research also lies in the refutation of the popular idea that an Italian writer known as Luca Pacilio was the first writer who developed the basis of double-entry due to the presented proofs by Muslim scholars of critical accounting developments, which cannot be ignored. It concludes further that Islamic jurisprudence draws the accounting system codified in the foundations of a market that is far from usury, fraud, cheating, and unfair competition in all areas.Keywords: accounting, Islamic accounting, Islamic transactions, Islamic jurisprudence, double entry, murabaha, characteristics
Procedia PDF Downloads 671141 Study of Expatriation as Countermeasure to Citizenship-Based Taxation
Authors: Gabriele Palumbo
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This research empirically examines some of the reasons behind the fact that recently the number of people giving up their American citizenship for tax purposes has recently increased drastically. The United States Jurisdiction represents a unicum in the practice of taxing worldwide income not only to residents of the United States but also to U.S. citizens living abroad. The worldwide income taxation also affects people defined as “Accidental Americans” who are unaware that they are U.S. citizens. Those people are considered Americans even though they have not been to the United States. American residents abroad can rely on United States income tax treaties and some national law provisions, such as the exclusion of foreign income and foreign tax credits, which are designed specifically to avoid double taxation. However, this mechanism may prove unsatisfactory for people who have not been linked anymore or individuals who have never had relations with the United States. U.S. citizens who are determined to cut all of the ties between themselves and the United States, especially those that involve tax implications, can renounce their U.S. citizenship with the expatriation procedure. The expatriation process represents the extrema ratio and implicates several steps which must be followed carefully. This paper shows the complexity of the procedure that a U.S. citizen who is resident in a foreign country would have to follow to relinquish U.S. citizenship for tax purposes. The mechanism is intended to discourage people from renounce. Going beyond the question of whether U.S. tax regulation is fair or not, this principle nowadays characterizes a popular topic that many scholars and lawyers are discussing. The outcome provides interesting implications that could induce the Congress to rethink the definition of citizenship for both fiscal and nationality law purposes. Indeed, even if a sort of checks and balances has the task of mitigating the renunciation of U.S. citizenship, more and more U.S. citizens desire to get rid of their citizenship.Keywords: double taxation, expatriation tax, international taxation, relinquishment of United States citizenship
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