Search results for: convolutional long short-term memory
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 7306

Search results for: convolutional long short-term memory

2176 A Laboratory Study into the Effects of Surface Waves on Freestyle Swimming

Authors: Scott Draper, Nat Benjanuvatra, Grant Landers, Terry Griffiths, Justin Geldard

Abstract:

Open water swimming has been an Olympic sport since 2008 and is growing in popularity world-wide as a low impact form of exercise. Unlike pool swimming, open water swimmers experience a range of different environmental conditions, including surface waves, variable water temperature, aquatic life, and ocean currents. This presentation will describe experimental research to investigate how freestyle swimming behaviour and performance is influenced by surface waves. A group of 12 swimmers were instructed to swim freestyle in the 54 m long wave flume located at The University of Western Australia’s Coastal and Offshore Engineering Laboratory. A variety of different regular waves were simulated, varying in height (up to 0.3 m), period (1.25 – 4s), and direction (with or against the swimmer). Swimmer’s velocity and acceleration, respectively, were determined from video recording and inertial sensors attached to five different parts of the swimmer’s body. The results illustrate how the swimmers stroke rate and the wave encounter frequency influence their forward speed and how particular wave conditions can benefit or hinder performance. Comparisons to simplified mathematical models provide insight into several aspects of performance, including: (i) how much faster swimmers can travel when swimming with as opposed to against the waves, and (ii) why swimmers of lesser ability are expected to be affected proportionally more by waves than elite swimmers. These findings have implications across the spectrum from elite to ‘weekend’ swimmers, including how they are coached and their ability to win (or just successfully complete) iconic open water events such as the Rottnest Channel Swim held annually in Western Australia.

Keywords: open water, surface waves, wave height/length, wave flume, stroke rate

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2175 Numerical Analysis of Solar Cooling System

Authors: Nadia Allouache, Mohamed Belmedani

Abstract:

Energy source is a sustainable, totally inexhaustible and environmentally friendly alternative to the fossil fuels available. It is a renewable and economical energy that can be harnessed sustainably over the long term and thus stabilizes energy costs. Solar cooling technologies have been developed to decrease the augmentation electricity consumption for air conditioning and to displace the peak load during hot summer days. A numerical analysis of thermal and solar performances of an annular finned adsorber, which is the most important component of the adsorption solar refrigerating system, is considered in this work. Different adsorbent/adsorbate pairs, such as activated carbon AC35/methanol, activated carbon AC35/ethanol, and activated carbon BPL/Ammoniac, are undertaken in this study. The modeling of the adsorption cooling machine requires the resolution of the equation describing the energy and mass transfer in the tubular finned adsorber. The Wilson and Dubinin- Astakhov models of the solid-adsorbate equilibrium are used to calculate the adsorbed quantity. The porous medium and the fins are contained in the annular space, and the adsorber is heated by solar energy. Effects of key parameters on the adsorbed quantity and on the thermal and solar performances are analysed and discussed. The AC35/methanol pair is the best pair compared to BPL/Ammoniac and AC35/ethanol pairs in terms of system performance. The system performances are sensitive to the fin geometry. For the considered data measured for clear type days of July 2023 in Algeria and Morocco, the performances of the cooling system are very significant in Algeria.

Keywords: activated carbon AC35-methanol pair, activated carbon AC35-ethanol pair, activated carbon BPL-ammoniac pair, annular finned adsorber, performance coefficients, numerical analysis, solar cooling system

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2174 Heliport Remote Safeguard System Based on Real-Time Stereovision 3D Reconstruction Algorithm

Authors: Ł. Morawiński, C. Jasiński, M. Jurkiewicz, S. Bou Habib, M. Bondyra

Abstract:

With the development of optics, electronics, and computers, vision systems are increasingly used in various areas of life, science, and industry. Vision systems have a huge number of applications. They can be used in quality control, object detection, data reading, e.g., QR-code, etc. A large part of them is used for measurement purposes. Some of them make it possible to obtain a 3D reconstruction of the tested objects or measurement areas. 3D reconstruction algorithms are mostly based on creating depth maps from data that can be acquired from active or passive methods. Due to the specific appliance in airfield technology, only passive methods are applicable because of other existing systems working on the site, which can be blinded on most spectral levels. Furthermore, reconstruction is required to work long distances ranging from hundreds of meters to tens of kilometers with low loss of accuracy even with harsh conditions such as fog, rain, or snow. In response to those requirements, HRESS (Heliport REmote Safeguard System) was developed; which main part is a rotational head with a two-camera stereovision rig gathering images around the head in 360 degrees along with stereovision 3D reconstruction and point cloud combination. The sub-pixel analysis introduced in the HRESS system makes it possible to obtain an increased distance measurement resolution and accuracy of about 3% for distances over one kilometer. Ultimately, this leads to more accurate and reliable measurement data in the form of a point cloud. Moreover, the program algorithm introduces operations enabling the filtering of erroneously collected data in the point cloud. All activities from the programming, mechanical and optical side are aimed at obtaining the most accurate 3D reconstruction of the environment in the measurement area.

Keywords: airfield monitoring, artificial intelligence, stereovision, 3D reconstruction

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2173 Design of a Surveillance Drone with Computer Aided Durability

Authors: Maram Shahad Dana Anfal

Abstract:

This research paper presents the design of a surveillance drone with computer-aided durability and model analyses that provides a cost-effective and efficient solution for various applications. The quadcopter's design is based on a lightweight and strong structure made of materials such as aluminum and titanium, which provide a durable structure for the quadcopter. The structure of this product and the computer-aided durability system are both designed to ensure frequent repairs or replacements, which will save time and money in the long run. Moreover, the study discusses the drone's ability to track, investigate, and deliver objects more quickly than traditional methods, makes it a highly efficient and cost-effective technology. In this paper, a comprehensive analysis of the quadcopter's operation dynamics and limitations is presented. In both simulation and experimental data, the computer-aided durability system and the drone's design demonstrate their effectiveness, highlighting the potential for a variety of applications, such as search and rescue missions, infrastructure monitoring, and agricultural operations. Also, the findings provide insights into possible areas for improvement in the design and operation of the drone. Ultimately, this paper presents a reliable and cost-effective solution for surveillance applications by designing a drone with computer-aided durability and modeling. With its potential to save time and money, increase reliability, and enhance safety, it is a promising technology for the future of surveillance drones. operation dynamic equations have been evaluated successfully for different flight conditions of a quadcopter. Also, CAE modeling techniques have been applied for the modal risk assessment at operating conditions.Stress analysis have been performed under the loadings of the worst-case combined motion flight conditions.

Keywords: drone, material, solidwork, hypermesh

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2172 Study of the Hydrochemical Composition of Canal, Collector-Drainage and Ground Waters of Kura-Araz Plain and Modeling by GIS Method

Authors: Gurbanova Lamiya

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The Republic of Azerbaijan is considered a region with limited water resources, as up to 70% of surface water is formed outside the country's borders, and most of its territory is an arid (dry) climate zone. It is located at the lower limit of transboundary flows, which is the weakest source of natural water resources in the South Caucasus. It is essential to correctly assess the quality of natural, collector-drainage and groundwater of the area and their suitability for irrigation in order to properly carry out land reclamation measures, provide the normal water-salt regime, and prevent repeated salinization. Through the 141-km-long main Mil-Mugan collector, groundwater, household waste, and floodwaters generated during floods and landslides are poured into the Caspian Sea. The hydrochemical composition of the samples taken from the Sabir irrigation canal passing through the center of the Kura-Araz plain, the Main Mil-Mugan Collector, and the groundwater of the region, which we chose as our research object, were studied and the obtained results were compared by periods. A model is proposed that allows for a complete visualization of the primary materials collected for the study area. The practical use of the established digital model provides all possibilities. The practical use of the established digital model provides all possibilities. An extensive database was created with the ArcGis 10.8 package, using publicly available LandSat satellite images as primary data in addition to ground surveys to build the model. The principles of the construction of the geographic information system of modern GIS technology were developed, the boundary and initial condition of the research area were evaluated, and forecasts and recommendations were given.

Keywords: irrigation channel, groundwater, collector, meliorative measures

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2171 Clinical Outcomes After Radiological Management of Varicoceles

Authors: Eric Lai, Sarah Lorger, David Eisinger, Richard Waugh

Abstract:

Introduction: Percutaneous embolization of varicoceles has shown similar outcomes to surgery. However, there are advantages of radiological intervention as patients are not exposed to general anaesthesia, experience a quicker recovery and face a lower risk of major complications. Radiological interventions are also preferable after a failed surgical approach. We evaluate clinical outcomes of percutaneous embolization at a tertiary hospital in Sydney, Australia. Methods: Retrospective case series without a control group from a single site (Royal Prince Alfred Hospital, Sydney, Australia). A data search was performed on the interventional radiology database with the word “varicocele” between February 2017 and March 2022. 62 patients were identified. Each patient file was reviewed and included in the study if they met the inclusion criteria. Results: A total of 56 patients were included. 6 patients were excluded as they did not receive intervention after the initial diagnostic venography. Technical success was 100%. Complications were seen in 3 patients (5.3%). The complications included post-procedural pain and fever, venous perforation with no clinical adverse outcome, and a mild allergic reaction to contrast. Recurrence occurred in 3 patients (5.6%), all of whom received a successful second procedure. DISCUSSION: This study demonstrates comparable rates of technical success, complication rate and recurrence to other studies in the literature. When compared to surgical outcomes, the results were also similar. The main limitation is multiple patients lack long-term follow-up beyond 1 year, resulting in potential underestimation of the recurrence rate. Conclusion: Percutaneous embolization of varicocele is a safe alternative to surgical intervention.

Keywords: varicocele, interventional radiology, urology, radiology

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2170 Enhancing Mitochondrial Activity and Metabolism in Aging Female Germ Cells: Synergistic Effects of Dual ROCK and ROS Inhibition

Authors: Kuan-Hao Tsui, Li-Te Lin, Chia-Jung Li

Abstract:

The combination of Y-27632 and Vitamin C significantly enhances the quality of aging germ cells by reducing reactive oxygen species (ROS) production, restoring mitochondrial membrane potential balance, and promoting mitochondrial fusion. The age-related decline in oocyte quality contributes to reduced fertility, increased aneuploidy, and diminished embryo quality, with mitochondrial dysfunction in both oocytes and granulosa cells being a key factor in this decline. Experiments on aging germ cells investigated the effects of the Y-27632 and Vitamin C combination. In vivo studies involved aged mice to assess oocyte maturation and ROS accumulation during culture. The assessment included mitochondrial activity, ROS levels, mitochondrial membrane potential, and mitochondrial dynamics. Cellular energy metabolism and ATP production were also measured. The combination treatment effectively addressed mitochondrial dysfunction and regulated cellular energy metabolism, promoting oxygen respiration and increasing ATP production. In aged mice, this supplement treatment enhanced in vitro oocyte maturation and prevented ROS accumulation in aging oocytes during culture. While these findings are promising, further research is needed to explore the long-term effects and potential side effects of the Y-27632 and Vitamin C combination. Additionally, translating these findings to human subjects requires careful consideration. Overall, the study suggests that the Y-27632 and Vitamin C combination could be a promising intervention to mitigate aging-related dysfunction in germ cells, potentially enhancing oocyte quality, particularly in the context of in vitro fertilization.

Keywords: ovarian aging, supplements, ROS, mitochondria

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2169 Sustainable Mangrove Environment and Biodiversity of Gastropods and Crabs: A Case Study on the Effect of Mangrove Replantation under Ecotourism and Restoration in Ko Libong, Trang, Thailand

Authors: Wah Wah Min

Abstract:

The relative abundance and diversities of gastropods and crabs were assessed for mangrove areas of Ko Libong, Kantang district, Trang, Thailand in June 2022. Two sample sites (I and II) were studied. The site I was replanted under ecotourism, whereas site II represented the protected natural restored mangroves. This study is aimed to assess faunal diversity and how it could become re-established and resemble to natural restored mangroves. There was one sample plot at each study site with the dimension (10m x 25m) in study site I and (20m x 30m) in site II. The sample was randomly taken from each plot by using a quadrate measuring at (1 m2) in site I and (3m2) in site II; there were four quadrates in total of each site. The species richness (S), Shannon Index (H’) and Evenness Index (J’), vegetative measurements and physico-chemical parameters were calculated for each site. Seventeen gastropod species belonged to 11 families and six crab species under two families, which were collected in both study sites. Overall, in gastropod species, the highest relative abundance of Nerita planospira exhibited (53.45%, category C) with lower population density (1.61 individuals/m2), whichwas observed in study site II and for crab species, Parasesarma plicatum (83.33%, category C) with lower population density (0.33 individuals/m2). The diversity indices of gastropod species at the study site I was calculated higher indicating by (S= 12, H’= 2.27, J’ and SDI=0.91) compared to study site II (S= 7, H’= 1.22, J’ and SDI=0.63, 0.62). For the crabs, (S= 4, H’=1.33, J’ and SDI=0.96, 0.9) in study site I and (S= 2, H’=0.64, J’ and SDI=0.92, 0.67) in site II. Overall, the higher species diversity indices of study site I can be categorized “very equally” with a very good category according to evenness criteria (>0.81). This can be gained by increasing restoration sites through an ecotourism replanting program for achieving the goals of sustainable development for mangrove conservation and long-term studies are required to confirm this hypothesis.

Keywords: biodiversity, ecotourism, restoration, population

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2168 The Impact of Non-Surgical and Non-Medical Interventions on the Treatment of Infertile Women with Ovarian Reserve Below One and Early Menopause Symptoms

Authors: Flora Tajiki

Abstract:

This study investigates the effectiveness of non-surgical and non-medical interventions in treating infertile women with severely diminished ovarian reserve (below one), low Anti-Müllerian Hormone (AMH) levels, and symptoms of early menopause. The intervention included yoga, sunlight exposure, vitamin and mineral supplementation, relaxation techniques, and daily prayers performed both before sleep and upon waking. These methods were applied to women who had shown poor response to high-dose fertility treatments, such as IVF and microinjection cycles, leading to low-quality egg production. The focus was on women with severely reduced ovarian reserve and early menopause symptoms, some of whom continued to experience relatively regular menstrual cycles despite the onset of these symptoms. This treatment was aimed at women for whom conventional fertility methods had been ineffective. The study sample consisted of 120 married women, aged 25 to 45, from the provinces of Tehran, Alborz, and western Iran, with 35 participants completing the intervention. Individual factors such as residence, education, employment status, marriage duration, family infertility history, and previous infertility treatments were examined, with income considered as a contextual variable. The results indicate that AMH may not be a definitive marker of ovarian reserve, as lifestyle modifications, such as those implemented in this study, were associated with increased AMH levels, the return of regular menstrual cycles, and successful pregnancies. No short- or long-term complications were reported during the two-year follow-up, highlighting the potential benefits of non-surgical interventions for women with early menopause symptoms and diminished ovarian reserve.

Keywords: anti-müllerian hormone, infertility, ovarian reserve, early menopause, fertility, women’s health, lifestyle modification, pregnancy

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2167 Jail Reentry in Rural America: A Quasi-Experimental Examination of a Rural Behavioral Health Reentry Program

Authors: Debra L. Stanley, Gabriela Wasileski

Abstract:

Offenders face many challenges as they transition from being incarcerated to the community, ranging from housing and employment needs to long standing problems with addictions and mental health issues. A lack of appropriate behavioral health services in the more remote parts of the United States has led to a significant illegal substance abuse problem, housing instability, and unaddressed mental health and trauma issues. High rates of poverty and unemployment exacerbate the growing behavioral health issues, drug overdoses, co-occurring disorders, and crime that are so prevalent across rural communities. This study examines the challenges of rural jail reentry faced by offenders in a treatment capacity. The client-centered evidence-based program is uniquely designed to provide continuity of care that focuses on issues which affect rural communities. Prior to release from jail, individuals go through comprehensive assessment screenings to measure mental health and substance use disorder as well as trauma and prior crime victimization histories; the assessments help to target client-specific services. The quasi-experimental research design tracks clients throughout their recovery and reintegration into the community. Individuals in a rural program often do not have the benefit of easy access or peer mentoring that is so often found in urban recovery programs. Therefore, much of the support is provided through telehealth and e-services. The goal of this study is to explore the nature of rural reentry programs and measures of recidivism, drug overdoses, and other behavioral health needs and successful reentry to include stable housing and employment.

Keywords: jail reentry, rehabilitation, behavioral health, drug abuse, recidivism

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2166 Effect of Microstructure on Wear Resistance of Polycrystalline Diamond Composite Cutter of Bit

Authors: Fanyuan Shao, Wei Liu, Deli Gao

Abstract:

Polycrystalline diamond composite (PDC) cutter is made of diamond powder as raw material, cobalt metal or non-metallic elements as a binder, mixed with WC cemented carbide matrix assembly, through high temperature and high-pressure sintering. PDC bits with PDC cutters are widely used in oil and gas drilling because of their high hardness, good wear resistance and excellent impact toughness. And PDC cutter is the main cutting tool of bit, which seriously affects the service of the PDC bit. The wear resistance of the PDC cutter is measured by cutting granite with a vertical turret lathe (VTL). This experiment can achieve long-distance cutting to obtain the relationship between the wear resistance of the PDC cutter and cutting distance, which is more closely to the real drilling situation. Load cell and 3D optical profiler were used to obtain the value of cutting forces and wear area, respectively, which can also characterize the damage and wear of the PDC cutter. PDC cutters were cut via electrical discharge machining (EDM) and then flattened and polished. A scanning electron microscope (SEM) was used to observe the distribution of binder cobalt and the size of diamond particles in a diamond PDC cutter. The cutting experimental results show that the wear area of the PDC cutter has a good linear relationship with the cutting distance. Simultaneously, the larger the wear area is and the greater the cutting forces are required to maintain the same cutting state. The size and distribution of diamond particles in the polycrystalline diamond layer have a great influence on the wear resistance of the diamond layer. And PDC cutter with fine diamond grains shows more wear resistance than that with coarse grains. The deep leaching process is helpful to reduce the effect of binder cobalt on the wear resistance of the polycrystalline diamond layer. The experimental study can provide an important basis for the application of PDC cutters in oil and gas drilling.

Keywords: polycrystalline diamond compact, scanning electron microscope, wear resistance, cutting distance

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2165 Analysing the Renewable Energy Integration Paradigm in the Post-COVID-19 Era: An Examination of the Upcoming Energy Law of China

Authors: Lan Wu

Abstract:

The declared transformation towards a ‘new electricity system dominated by renewable energy’ by China requires a cleaner electricity consumption mix with high shares of renewable energy sourced-electricity (RES-E). Unfortunately, integration of RES-E into Chinese electricity markets remains a problem pending more robust legal support, evidenced by the curtailment of wind and solar power as a consequence of integration constraints. The upcoming energy law of the PRC (energy law) is expected to provide such long-awaiting support and coordinate the existing diverse sector-specific laws to deal with the weak implementation that dampening the delivery of their desired regulatory effects. However, in the shadow of the COVID-19 crisis, it remains uncertain how this new energy law brings synergies to RES-E integration, mindful of the significant impacts of the pandemic. Through the theoretical lens of the interplay between China’s electricity reform and legislative development, the present paper investigates whether there is a paradigm shift in energy law regarding renewable energy integration compared with the existing sector-specific energy laws. It examines the 2020 draft for comments on the energy law and analyses its relationship with sector-specific energy laws focusing on RES-E integration. The comparison is drawn upon five key aspects of the RES-E integration issue, including the status of renewables, marketisation, incentive schemes, consumption mechanisms, access to power grids, and dispatching. The analysis shows that it is reasonable to expect a more open and well-organized electricity market enabling absorption of high shares of RES-E. The present paper concludes that a period of prosperous development of RES-E in the post-COVID-19 era can be anticipated with the legal support by the upcoming energy law. It contributes to understanding the signals China is sending regarding the transition towards a cleaner energy future.

Keywords: energy law, energy transition, electricity market reform, renewable energy integration

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2164 Living Wall Systems: An Approach for Reducing Energy Consumption in Curtain Wall Façades

Authors: Salma Maher, Ahmed Elseragy, Sally Eldeeb

Abstract:

Nowadays, Urbanism and climate change lead to the rapid growth in energy consumption and the increase of using air-conditioning for cooling. In a hot climate area, there is a need for a new sustainable alternative that is more convenient for an existing situation. The Building envelope controls the heat transfer between the outside and inside the building. While the building façade is the most critical part, types of façade material play a vital role in influences of the energy demand for heating and cooling due to exposure to direct solar radiation throughout the day. Since the beginning of the twentieth century, the use of curtain walls in office buildings façades started to increase rapidly, which lead to more cooling loads in energy consumption. Integrating the living wall system in urban areas as a sustainable renovation and energy-saving method for the built environment will reduce the energy demand of buildings and will also provide environmental benefits. Also, it will balance the urban ecology and enhance urban life quality. The results show that the living wall systems reduce the internal temperature up to 4.0 °C. This research carries on an analytical study by highlighting the different types of living wall systems and verifying their thermal performance, energy-saving, and life potential on the building. These assessing criteria include the reason for using the Living wall systems in the building façade as well as the effect it has upon the surrounding environment. Finally, the paper ends with concluding the effect of using living wall systems on building. And, it suggests a system as long-lasting, and energy-efficient solution to be applied in curtain wall façades in a hot climate area.

Keywords: living wall systems, energy consumption, curtain walls, energy-saving, sustainability, urban life quality

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2163 Investigation of Different Machine Learning Algorithms in Large-Scale Land Cover Mapping within the Google Earth Engine

Authors: Amin Naboureh, Ainong Li, Jinhu Bian, Guangbin Lei, Hamid Ebrahimy

Abstract:

Large-scale land cover mapping has become a new challenge in land change and remote sensing field because of involving a big volume of data. Moreover, selecting the right classification method, especially when there are different types of landscapes in the study area is quite difficult. This paper is an attempt to compare the performance of different machine learning (ML) algorithms for generating a land cover map of the China-Central Asia–West Asia Corridor that is considered as one of the main parts of the Belt and Road Initiative project (BRI). The cloud-based Google Earth Engine (GEE) platform was used for generating a land cover map for the study area from Landsat-8 images (2017) by applying three frequently used ML algorithms including random forest (RF), support vector machine (SVM), and artificial neural network (ANN). The selected ML algorithms (RF, SVM, and ANN) were trained and tested using reference data obtained from MODIS yearly land cover product and very high-resolution satellite images. The finding of the study illustrated that among three frequently used ML algorithms, RF with 91% overall accuracy had the best result in producing a land cover map for the China-Central Asia–West Asia Corridor whereas ANN showed the worst result with 85% overall accuracy. The great performance of the GEE in applying different ML algorithms and handling huge volume of remotely sensed data in the present study showed that it could also help the researchers to generate reliable long-term land cover change maps. The finding of this research has great importance for decision-makers and BRI’s authorities in strategic land use planning.

Keywords: land cover, google earth engine, machine learning, remote sensing

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2162 Plural Perspectives in Conservation Conflicts: The Role of Iconic Species

Authors: Jean Hugé, Francisco Benitez-Capistros, Giorgia Camperio-Ciani

Abstract:

Addressing conservation conflicts requires the consideration of multiple stakeholders' perspectives and knowledge claims, in order to inform complex and possibly contentious decision-making dilemmas. Hence, a better understanding of why people in particular contexts act in a particular way in a conservation conflict is needed. First, this contribution aims at providing and applying an approach to map and interpret the diversity of subjective viewpoints with regard to iconic species in conservation conflicts. Secondly, this contribution aims to feed the reflection on the possible consequences of the diversity of perspectives for the future management of wildlife (in particular iconic species), based on case studies in Galapagos and Malaysia. The use of the semi-quantitative Q methodology allowed us to identify various perspectives on conservation in different social-ecological contexts. While the presence of iconic species may lead to a more passionate and emotional debate, it may also provide more opportunities for finding common ground and for jointly developing acceptable management solutions that will depolarize emergent, long-lasting or latent conservation conflicts. Based on the research team’s experience in the field, and on the integration of ecological and social knowledge, methodological and management recommendations are made with regard to conservation conflicts involving iconic wildlife. The mere presence of iconic wildlife does not guarantee its centrality in conservation conflicts, and comparisons will be drawn between the cases of the giant tortoises (Chelonoidis spec.) in Galapagos, Ecuador and the Milky Stork (Mycteria cinerea) in western peninsular Malaysia. Acknowledging the diversity of viewpoints, reflecting how different stakeholders see, act and talk about wildlife management, highlights the need to develop pro-active and resilient strategies to deal with these issues.

Keywords: conservation conflicts, Q methodology, Galapagos, Malaysia, giant tortoise, milky stork

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2161 Tax System Reform in Nepal: Analysis of Contemporary Issues, Challenges, and Ways Forward

Authors: Dilliram Paudyal

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The history of taxation in Nepal dates back to antiquity. However, the modern tax system gained its momentum after the establishment of democracy in 1951, which initially focused only land tax and tariff on foreign trade. In the due time, several taxes were introduced, such as direct taxes, indirect taxes, and non-taxes. However, the tax structure in Nepal is heavily dominated by indirect taxes that contribute more than 60 % of the total revenue. The government has been mobilizing revenues through a series of tax reforms during the Tenth Five-year Plan (2002 – 2007) and successive Three-year Interim Development Plans by introducing several tax measures. However, these reforms are regressive in nature, which does not lead the overall economy towards short-run stability as well as in the long run development. Based on the literature review and discussion among government officials and few taxpayers individually and groups, this paper aims to major issues and challenges that hinder the tax reform effective in Nepal. Additionally, this paper identifies potential way and process of tax reform in Nepal. The results of the study indicate that transparency in a major problem in Nepalese tax system in Nepal, where serious structural constraints with administrative and procedural complexities envisaged in the Income Tax Act and taxpayers are often unaware of the specific size of tax which is to comply them. Some other issues include high tax rate, limited tax base, leakages in tax collection, rigid and complex Income Tax Act, inefficient and corrupt tax administration, limited potentialities of direct taxes and negative responsiveness of land tax with higher administrative costs. In the context, modality of tax structure and mobilize additional resources is to be rectified on a greater quantum by establishing an effective, dynamic and highly power driven Autonomous Revenue Board.

Keywords: corrupt, development, inefficient, taxation

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2160 Comparison between High Resolution Ultrasonography and Magnetic Resonance Imaging in Assessment of Musculoskeletal Disorders Causing Ankle Pain

Authors: Engy S. El-Kayal, Mohamed M. S. Arafa

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There are various causes of ankle pain including traumatic and non-traumatic causes. Various imaging techniques are available for assessment of AP. MRI is considered to be the imaging modality of choice for ankle joint evaluation with an advantage of its high spatial resolution, multiplanar capability, hence its ability to visualize small complex anatomical structures around the ankle. However, the high costs and the relatively limited availability of MRI systems, as well as the relatively long duration of the examination all are considered disadvantages of MRI examination. Therefore there is a need for a more rapid and less expensive examination modality with good diagnostic accuracy to fulfill this gap. HRU has become increasingly important in the assessment of ankle disorders, with advantages of being fast, reliable, of low cost and readily available. US can visualize detailed anatomical structures and assess tendinous and ligamentous integrity. The aim of this study was to compare the diagnostic accuracy of HRU with MRI in the assessment of patients with AP. We included forty patients complaining of AP. All patients were subjected to real-time HRU and MRI of the affected ankle. Results of both techniques were compared to surgical and arthroscopic findings. All patients were examined according to a defined protocol that includes imaging the tendon tears or tendinitis, muscle tears, masses, or fluid collection, ligament sprain or tears, inflammation or fluid effusion within the joint or bursa, bone and cartilage lesions, erosions and osteophytes. Analysis of the results showed that the mean age of patients was 38 years. The study comprised of 24 women (60%) and 16 men (40%). The accuracy of HRU in detecting causes of AP was 85%, while the accuracy of MRI in the detection of causes of AP was 87.5%. In conclusions: HRU and MRI are two complementary tools of investigation with the former will be used as a primary tool of investigation and the latter will be used to confirm the diagnosis and the extent of the lesion especially when surgical interference is planned.

Keywords: ankle pain (AP), high-resolution ultrasound (HRU), magnetic resonance imaging (MRI) ultrasonography (US)

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2159 A Trend Based Forecasting Framework of the ATA Method and Its Performance on the M3-Competition Data

Authors: H. Taylan Selamlar, I. Yavuz, G. Yapar

Abstract:

It is difficult to make predictions especially about the future and making accurate predictions is not always easy. However, better predictions remain the foundation of all science therefore the development of accurate, robust and reliable forecasting methods is very important. Numerous number of forecasting methods have been proposed and studied in the literature. There are still two dominant major forecasting methods: Box-Jenkins ARIMA and Exponential Smoothing (ES), and still new methods are derived or inspired from them. After more than 50 years of widespread use, exponential smoothing is still one of the most practically relevant forecasting methods available due to their simplicity, robustness and accuracy as automatic forecasting procedures especially in the famous M-Competitions. Despite its success and widespread use in many areas, ES models have some shortcomings that negatively affect the accuracy of forecasts. Therefore, a new forecasting method in this study will be proposed to cope with these shortcomings and it will be called ATA method. This new method is obtained from traditional ES models by modifying the smoothing parameters therefore both methods have similar structural forms and ATA can be easily adapted to all of the individual ES models however ATA has many advantages due to its innovative new weighting scheme. In this paper, the focus is on modeling the trend component and handling seasonality patterns by utilizing classical decomposition. Therefore, ATA method is expanded to higher order ES methods for additive, multiplicative, additive damped and multiplicative damped trend components. The proposed models are called ATA trended models and their predictive performances are compared to their counter ES models on the M3 competition data set since it is still the most recent and comprehensive time-series data collection available. It is shown that the models outperform their counters on almost all settings and when a model selection is carried out amongst these trended models ATA outperforms all of the competitors in the M3- competition for both short term and long term forecasting horizons when the models’ forecasting accuracies are compared based on popular error metrics.

Keywords: accuracy, exponential smoothing, forecasting, initial value

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2158 Machine Learning Approach in Predicting Cracking Performance of Fiber Reinforced Asphalt Concrete Materials

Authors: Behzad Behnia, Noah LaRussa-Trott

Abstract:

In recent years, fibers have been successfully used as an additive to reinforce asphalt concrete materials and to enhance the sustainability and resiliency of transportation infrastructure. Roads covered with fiber-reinforced asphalt concrete (FRAC) require less frequent maintenance and tend to have a longer lifespan. The present work investigates the application of sasobit-coated aramid fibers in asphalt pavements and employs machine learning to develop prediction models to evaluate the cracking performance of FRAC materials. For the experimental part of the study, the effects of several important parameters such as fiber content, fiber length, and testing temperature on fracture characteristics of FRAC mixtures were thoroughly investigated. Two mechanical performance tests, i.e., the disk-shaped compact tension [DC(T)] and indirect tensile [ID(T)] strength tests, as well as the non-destructive acoustic emission test, were utilized to experimentally measure the cracking behavior of the FRAC material in both macro and micro level, respectively. The experimental results were used to train the supervised machine learning approach in order to establish prediction models for fracture performance of the FRAC mixtures in the field. Experimental results demonstrated that adding fibers improved the overall fracture performance of asphalt concrete materials by increasing their fracture energy, tensile strength and lowering their 'embrittlement temperature'. FRAC mixtures containing long-size fibers exhibited better cracking performance than regular-size fiber mixtures. The developed prediction models of this study could be easily employed by pavement engineers in the assessment of the FRAC pavements.

Keywords: fiber reinforced asphalt concrete, machine learning, cracking performance tests, prediction model

Procedia PDF Downloads 141
2157 Vocational Rehabilitation for People with Disabilities: Employment Rates, Job Persistence and Wages

Authors: Hester Fass, Ofir Pinto

Abstract:

Research indicates gaps in education, employment rates and wages between people with disabilities and those without disabilities. One of the main tools available to reduce these gaps is vocational rehabilitation. In order to examine the effects of vocational rehabilitation, a follow-up study, based on comprehensive administrative data, was conducted. The study included 88,286 people with disabilities who participated in vocational rehabilitation of the National Insurance Institute of Israel (NII), and completed the process between 1999 and 2012. Research variables included: employment rates, job persistence and wage levels. This research, the first of its kind in Israel, has several unique aspects: a)a long-range follow-up study on people who completed vocational rehabilitation; b) examination of a broad population spectrum, including also people that are not eligible to disability pensions ; c) a comparison among those with work-related injuries, those injured in hostile acts and those injured in other circumstances; and finally d) the identification of the characteristics of those who are entitled to vocational rehabilitation but who do not participate in any vocational rehabilitation plan. The most notable results include: 1. Vocational rehabilitation contributed to employment, job persistence and wage levels. Participation in vocational rehabilitation resulted in an employment rate of 65% within two years after completing the program, and 73% eventually. Participation in a vocational rehabilitation plan also contributed to job persistence and wage levels. 2. Vocational rehabilitation plans aimed at integration in universal frameworks increased the chances of being employed, persisting at the job and receiving a higher wage than did the vocational rehabilitation aimed at selective frameworks (such as sheltered workshops). 3. The type of disability affected the chances of integration in a vocational rehabilitation plan and in the labor market. People with a disability from birth had greater chances of integration in a vocational rehabilitation plan, while the type of disability and its severity affected the chances of the person with disabilities to find employment.

Keywords: vocational rehabilitation, employment, job persistence, wages

Procedia PDF Downloads 453
2156 Physical Fitness Factors of School Badminton Players in Kandy District

Authors: P. Cinthuja, J. A. O. A Jayakody, M. P. M. Perera, W. V. D. N. Weerarathna, S.E. Nirosha, D. K. D. C. Indeewari, T. Kaethieswaran, S. B. Adikari

Abstract:

The aims of the study was to measure physical fitness parameters of school badminton players in the Kandy district and determine the factors contributing to improve the physical fitness. Height, weight, handgrip was measured and sit and reach test, shoulder flexibility test, standing long jump test, 20m sprint speed test, agility T-test and 20 m multistage shuttle run test were performed on 183 school badminton players. Linear regression and correlation tests were performed using body mass index, practiced duration, age category, level of performance, additional sports involvement as independent variables and physical fitness parameter as dependent variables. Results: The present study showed that the upper body power, upper body strength and endurance and speed depended on body mass index both in male and female school badminton players. Speed, agility, flexibility of shoulders, explosive power of shoulder and aerobic endurance depended on the duration of practiced. Furthermore, involvement in additional sports other than badminton did not enhance the performance of badminton players. But it decreased player’s performance by decreasing agility and speed. Age had an effect on the upper body power, explosive power of lower limb, agility and speed both in both males and females. Conclusions: The performance of badminton players could be enhanced by maintaining a proper body mass index. Badminton specific parameter could be improved by increasing the duration of practiced. Involvement in other sports does not give an added advantage to badminton players to improve their performance.

Keywords: agility, Body Mass Index, endurance, badminton

Procedia PDF Downloads 425
2155 Effect of Fiber Inclusion on the Geotechnical Parameters of Clayey Soil Subjected to Freeze-Thaw Cycles

Authors: Arun Prasad, P. B. Ramudu, Deep Shikha, Deep Jyoti Singh

Abstract:

A number of studies have been conducted recently to investigate the influence of randomly oriented fibers on some engineering properties of cohesive soils.Freezing and thawing of soil affects the strength, durability and permeability of soil adversely. Experiments were carried out in order to investigate the effect of inclusion of randomly distributed polypropylene fibers on the strength, hydraulic conductivity and durability of local soil (CL) subjected to freeze–thaw cycles. For evaluating the change in strength of soil, a series of unconfined compression tests as well as tri-axial tests were carried out on reinforced and unreinforced soil samples. All the samples were subjected to seven cycles of freezing and thawing. Freezing was carried out at a temperature of - 15 to -18 °C; and thawing was carried out by keeping the samples at room temperature. The reinforcement of soil samples was done by mixing with polypropylene fibers, 12 mm long and with an aspect ratio of 240. The content of fibers was varied from 0.25 to 1% by dry weight of soil. The maximum strength of soil was found in samples having a fiber content of 0.75% for all the samples that were prepared at optimum moisture content (OMC), and if the OMC was increased (+2% OMC) or decreased (-2% OMC), the maximum strength observed at 0.5% fiber inclusion. The effect of fiber inclusion and freeze–thaw on the hydraulic conductivity was studied increased from around 25 times to 300 times that of the unreinforced soil, without subjected to any freeze-thaw cycles. For studying the increased durability of soil, mass loss after each freeze-thaw cycle was calculated and it was found that samples reinforced with polypropylene fibers show 50-60% less loss in weight than that of the unreinforced soil.

Keywords: fiber reinforcement, freezingand thawing, hydraulic conductivity, unconfined compressive strength

Procedia PDF Downloads 400
2154 Effects of Foam Rolling with Different Application Volumes on the Isometric Force of the Calf Muscle with Consideration of Muscle Activity

Authors: T. Poppendieker, H. Maurer, C. Segieth

Abstract:

Over the past ten years, foam rolling has become a new trend in the fitness and health market. It is also a frequently used technique for self-massage. However, the scope of effects from foam rolling has only recently started to be researched and understood. The focus of this study is to examine the effects of prolonged foam rolling on muscle performance. Isometric muscle force was used as a parameter to determine an improving impact of the myofascial roller in two different application volumes. Besides the maximal muscle force, data were also collected on muscle activation during all tests. Twenty-four (17 females, 7 males) healthy students with an average age of 23.4 ± 2.8 years were recruited. The study followed a cross-over pre-/post design in which the order of conditions was counterbalanced. The subjects performed a one-minute and three-minute foam rolling application set on two separate days. Isometric maximal muscle force of the dominant calf was tested before and after the self-myofascial release application. The statistic software program SPSS 22 was used to analyze the data of the maximal isometric force of the calf muscle by a 2 x 2 (time of measurement x intervention) analysis of variance with repeated measures. The statistic significance level was set at p ≤ 0.05. Neither for the main effect of time of measurement (F(1,23) = .93, p = .36, f = .20) nor for the interaction of time of measurement x intervention (F(1,23) = 1.99, p = .17, f = 0.29) significant p-values were found. However, the effect size indicates a mean interaction effect with a tendency of greater pre-post improvements under the three-minute foam rolling condition. Changes in maximal force did not correlate with changes in EMG-activity (r = .02, p = .95 in the short and r = -.11, p = .65 in the long rolling condition). Results support findings of previous studies and suggest a positive potential for use of the foam roll as a means for keeping muscle force at least at the same performance level while leading to an increase in flexibility.

Keywords: application volume differences, foam rolling, isometric maximal force, self-myofascial release

Procedia PDF Downloads 287
2153 Punishment on top of Punishment - Impact of Inmate Misconduct

Authors: Nazirah Hassan, Andrew Kendrick

Abstract:

Punishment inside the penal institution has always been practiced in order to maintain discipline and keep order. Nonetheless, criminologists have long debated that the enforcement of discipline by punishing inmates is often ineffective and has a detrimental impact on inmates’ conduct. This paper uses data from a sample of 289 incarcerated young offenders to investigate the prevalence of institutional misconduct. It explores punitive cultural practices inside institutions and how this culture affects the inmates’ conduct during confinement. The project focused on male and female young offenders aged 12 to 21 years old, in eight juvenile justice institutions. The research collected quantitative and qualitative data using a mixed-method approach. All participants completed the Direct and Indirect Prisoner behavior Checklist-Scaled Version Revised (DIPC-SCALED-R). In addition, exploratory interviews were carried out with sixteen inmates and eight institutional staff. Results of the questionnaire survey show that almost half of the inmates reported a higher level of involvement in perpetration. It demonstrates a remarkable convergence of direct, rather than indirect, perpetration. Also, inmates reported a higher level of tobacco used and behavior associated with negative attitudes towards staff and institutional rules. In addition to this, the qualitative data suggests that the punitive culture encourages the onset of misconduct by increasing the stressful and oppressive conditions within the institution. In general, physical exercise and locking up inmates are two forms of punishment that were ubiquitous throughout the institutions. Interestingly, physical exercise is not only enforced by institutional staff but also inmates. These findings are discussed in terms of existing literature and their practical implications are considered.

Keywords: institutional punishment, incarcerated young offenders, punitive culture, institutional misconduct

Procedia PDF Downloads 242
2152 Adjustments of Mechanical and Hydraulic Properties of Wood Formed under Environmental Stresses

Authors: B. Niez, B. Moulia, J. Dlouha, E. Badel

Abstract:

Trees adjust their development to the environmental conditions they experience. Storms events of last decades showed that acclimation of trees to mechanical stresses due to wind is a very important process that allows the trees to sustain for long years. In the future, trees will experience new wind patterns, namely, more often strong winds and fewer daily moderate winds. Moreover, these patterns will go along with drought periods that may interact with the capacity of trees to adjust their growth to mechanical stresses due to wind. It is necessary to understand the mechanisms of wood functional acclimations to environmental conditions in order to predict their behaviour and in order to give foresters and breeders the relevant tools to adapt their forest management. This work aims to study how trees adjust the mechanical and hydraulic functions of their wood to environmental stresses and how this acclimation may be beneficial for the tree to resist to future stresses. In this work, young poplars were grown under controlled climatic conditions that include permanent environmental stress (daily mechanical stress of the stem by bending and/or hydric stress). Then, the properties of wood formed under these stressed conditions were characterized. First, hydraulic conductivity and sensibility to cavitation were measured at the tissue level in order to evaluate the changes in water transport capacity. Secondly, bending tests and Charpy impact tests were carried out at the millimetric scale to locally measure mechanical parameters such as elastic modulus, elastic limit or rupture energy. These experimental data allow evaluating the impacts of mechanical and water stress on the wood material. At the stem level, they will be merged in an integrative model in order to evaluate the beneficial aspect of wood acclimation for trees.

Keywords: acclimation, environmental stresses, hydraulics, mechanics, wood

Procedia PDF Downloads 204
2151 Rheological Properties of Polymer Systems in Magnetic Field

Authors: T. S. Soliman, A. G. Galyas, E. V. Rusinova, S. A. Vshivkov

Abstract:

The liquid crystals combining properties of a liquid and an anisotropic crystal substance play an important role in a science and engineering. Molecules of cellulose and its derivatives have rigid helical conformation, stabilized by intramolecular hydrogen bonds. Therefore the macromolecules of these polymers are capable to be ordered at dissolution and form liquid crystals of cholesteric type. Phase diagrams of solutions of some cellulose derivatives are known. However, little is known about the effect of a magnetic field on the viscosity of polymer solutions. The systems hydroxypropyl cellulose (HPC) – ethanol, HPC – ethylene glycol, HPC–DМАA, HPC–DMF, ethyl cellulose (EC)–ethanol, EC–DMF, were studied in the presence and absence of magnetic field. The solution viscosity was determined on a Rheotest RN 4.1 rheometer. The effect of a magnetic field on the solution properties was studied with the use of two magnets, which induces a magnetic-field-lines directed perpendicularly and parallel to the rotational axis of a rotor. Application of the magnetic field is shown to be accompanied by an increase in the additional assembly of macromolecules, as is evident from a gain in the radii of light scattering particles. In the presence of a magnetic field, the long chains of macromolecules are oriented in parallel with field lines. Such an orientation is associated with the molecular diamagnetic anisotropy of macromolecules. As a result, supramolecular particles are formed, especially in the vicinity of the region of liquid crystalline phase transition. The magnetic field leads to the increase in viscosity of solutions. The results were used to plot the concentration dependence of η/η0, where η and η0 are the viscosities of solutions in the presence and absence of a magnetic field, respectively. In this case, the values of viscosity corresponding to low shear rates were chosen because the concentration dependence of viscosity at low shear rates is typical for anisotropic systems. In the investigated composition range, the values of η/η0 are described by a curve with a maximum.

Keywords: rheology, liquid crystals, magnetic field, cellulose ethers

Procedia PDF Downloads 348
2150 Geological and Geotechnical Approach for Stabilization of Cut-Slopes in Power House Area of Luhri HEP Stage-I (210 MW), India

Authors: S. P. Bansal, Mukesh Kumar Sharma, Ankit Prabhakar

Abstract:

Luhri Hydroelectric Project Stage-I (210 MW) is a run of the river type development with a dam toe surface powerhouse (122m long, 50.50m wide, and 65.50m high) on the right bank of river Satluj in Himachal Pradesh, India. The project is located in the inner lesser Himalaya between Dhauladhar Range in the south and higher Himalaya in the north in the seismically active region. At the project, the location river is confined within narrow V-shaped valleys with little or no flat areas close to the river bed. Nearly 120m high cut slopes behind the powerhouse are proposed from the powerhouse foundation level of 795m to ± 915m to accommodate the surface powerhouse. The stability of 120m high cut slopes is a prime concern for the reason of risk involved. The slopes behind the powerhouse will be excavated in mainly in augen gneiss, fresh to weathered in nature, and biotite rich at places. The foliation joints are favorable and dipping inside the hill. Two valleys dipping steeper joints will be encountered on the slopes, which can cause instability during excavation. Geological exploration plays a vital role in designing and optimization of cut slopes. SWEDGE software has been used to analyze the geometry and stability of surface wedges in cut slopes. The slopes behind powerhouse have been analyzed in three zones for stability analysis by providing a break in the continuity of cut slopes, which shall provide quite substantial relief for slope stabilization measure. Pseudo static analysis has been carried out for the stabilization of wedges. The results indicate that many large wedges are forming, which have a factor of safety less than 1. The stability measures (support system, bench width, slopes) have been planned so that no wedge failure may occur in the future.

Keywords: cut slopes, geotechnical investigations, Himalayan geology, surface powerhouse, wedge failure

Procedia PDF Downloads 117
2149 A Review on Future of Plant Based Medicine in Treatment of Urolithiatic Disorder

Authors: Gopal Lamichhane, Biswash Sapkota, Grinsun Sharma, Mahendra Adhikari

Abstract:

Urolithiasis is a condition in which insoluble or less soluble salts like oxalate, phosphate etc. precipitate in urinary tract and causes obstruction in ureter resulting renal colic or sometimes haematuria. It is the third most common disorder of urinary tract affecting nearly 2% of world’s population. Poor urinary drainage, microbial infection, oxalate and calcium containing diet, calciferol, hyperparathyroidism, cysteine in urine, gout, dysfunction of intestine, drought environment, lifestyle, exercise, stress etc. are risk factors for urolithiasis. Wide ranges of treatments are available in allopathic system of medicine but reoccurrence is unpreventable even with the surgical removal of stone or lithotripsy. So, people prefer alternative medicinal systems such as Unani, homeopathic, ayurvedic etc. systems of medicine due to their fewer side effects over allopathic counterpart. Different plants based ethnomedicines are being well established by their continuous effective use in human since long time in treatment of urinary problem. Many studies have scientifically proved those ethnomedicines for antiurolithiatic effect in animal and in vitro model. Plant-based remedies were found to be therapeutically effective for both prevention as well as cure of calcium oxalate urolithiasis. Plants were known to show these effects through a combination of many effects such as antioxidant, diuretic, hypocalciuric, urine alkalinizing effect in them. Berberine, triterpenoids, lupeol are the phytochemicals established for antiurolithiatic effect. Hence, plant-based medicine can be the effective herbal alternative as well as means of discovery of novel drug molecule for curing urolithiatic disorder and should be focused on further research to discover their value in coming future.

Keywords: urolithiasis, herbal medicine, ethnomedicine, kidney stone, calcium oxalate

Procedia PDF Downloads 274
2148 A 0-1 Goal Programming Approach to Optimize the Layout of Hospital Units: A Case Study in an Emergency Department in Seoul

Authors: Farhood Rismanchian, Seong Hyeon Park, Young Hoon Lee

Abstract:

This paper proposes a method to optimize the layout of an emergency department (ED) based on real executions of care processes by considering several planning objectives simultaneously. Recently, demand for healthcare services has been dramatically increased. As the demand for healthcare services increases, so do the need for new healthcare buildings as well as the need for redesign and renovating existing ones. The importance of implementation of a standard set of engineering facilities planning and design techniques has been already proved in both manufacturing and service industry with many significant functional efficiencies. However, high complexity of care processes remains a major challenge to apply these methods in healthcare environments. Process mining techniques applied in this study to tackle the problem of complexity and to enhance care process analysis. Process related information such as clinical pathways extracted from the information system of an ED. A 0-1 goal programming approach is then proposed to find a single layout that simultaneously satisfies several goals. The proposed model solved by optimization software CPLEX 12. The solution reached using the proposed method has 42.2% improvement in terms of walking distance of normal patients and 47.6% improvement in walking distance of critical patients at minimum cost of relocation. It has been observed that lots of patients must unnecessarily walk long distances during their visit to the emergency department because of an inefficient design. A carefully designed layout can significantly decrease patient walking distance and related complications.

Keywords: healthcare operation management, goal programming, facility layout problem, process mining, clinical processes

Procedia PDF Downloads 295
2147 Relieving Flood Damages In Malaysia through Tax Policies And Measures: A Comparative Analysis

Authors: Chee Fei Chang, May Yee Ng

Abstract:

As a result of its geographical location, flood is a natural disaster that happens regularly in Malaysia. Every year, heavy rainfall is brought by the cyclical monsoon to the East coast of Peninsular Malaysia. In recent years, the occurrence of unexpected heavy downpour somehow connected to climate-change phenomena is also on the increasing trend. Ironically, despite that Malaysians have suffered significant monetary losses as a result of the recurring floods in past many decades, little has been done by the government from the perspective of taxation. Perhaps due to political reason or as a populist measure, the federal and local government are more inclined to offer small cash handout then rolling out long-term tax policy or measure in relieving the financial and tax burden of the victims and affected business entities. Except for the one-off tax break granted to affected businesses in 2007, the authors have not found any income tax exemption or deduction order gazetted with regard to flood disaster. Hence, it is imperative for this study to explore the need and challenges of implementing flood inflicted disaster tax relief or credit in Malaysia. This research consists of two major parts. First, the assessment of relevant tax policies/ measures with regard to non-government organisations and other affected parties. Content and thematic analyses will be applied on current tax legislations and orders issued for this part. Second, a comparative analysis will be conducted benchmarking various disaster tax reliefs and credits implemented in developed countries. Resulting from the increasing climate change-related disasters in Malaysia, the findings of this study will shed light on the importance of introducing disaster tax relief measures to assist individual victims as well as the affected businesses.

Keywords: climate-changed related disaster, disaster tax credits, tax relief for victims, tax measures for disaster recovery

Procedia PDF Downloads 122