Search results for: disclosure regime

Authors: Daniele Abreu e Lima, Chloe Fitzpatrick

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During the 1930s, New Zealand received a wave of refugees feeling from the impeding war and atrocities the Nazi regime was imposing on the German people. Among the hundreds of refugees were highly trained artists, architects and musicians who made a huge contribution to Wellington’s culture and identity. It is unfeasible to chronicle the impact of every Jewish refugee in the development of New Zealand arts scene. But it is possible to choose a number of them and analyse their contribution to NZ culture. This research aims to bring to light the reception and life of five influential Jewish architects; Helmut Einhorn, Ernst Plischke, Frederick Neumann, Henry Kulka, and Maximillian Rosenfeld. Each had a key role in influencing New Zealand architectural landscape and the modernization of the country. Before coming to New Zealand, these five architects lived different lives working all over Europe, from Paris through to Moscow. In common, apart from their ethnicity, they had led cultured lives where they were culturally and politically active. This research looks at how much their individual contributions helped to transform the architectural scene in New Zealand but also in the amount of cultural and religious renunciation they had to endure to be accepted in the country.

Keywords: Jewish Refugee architects, modern architecture, World War 2, New Zealand

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Authors: Hina Munir Abbasi

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The current paper examines the relationship and diversification ability of Islamic stock indices /conventional stocks indices and Real Estate Investment Trust (REITs).To represent conditional dependency between stocks and REITs in a more realistic way, new modeling technique, time-varying copula with switching dependence is used. It represents reliance structure more accurately and realistically than a single copula regime as dependence may alter between positive and negative correlation regimes with time. The fluctuating behavior of markets has significant impact on economic variables; especially the downward trend during crisis. Overall addition of Real Estate Investment Trust in stocks portfolio reduces risks and provide better diversification benefit. Results varied depending upon the circumstances of the country. REITs provides better diversification benefits for Islamic Stocks, when both markets are bearish and can provide hedging benefit for conventional stocks portfolio.

Keywords: conventional stocks, real estate investment trust, copula, diversification, risk spillover, safe heaven

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Authors: Shabnam Dadparvar, Laijin Shen

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This paper focuses on China’s policy in the Middle East and the rivalry with the U.S. The question is that what are the main factors on China’s Middle East policy and its competition with the U.S? The hypothesis regards to three effective factors: 'China’s energy dependency' on the Middle East, 'economy' and support for 'stability' in the Middle East. What is important in China’s competition with the U.S regarding to its Middle East policy is the substantial difference in ways of treating the countries of the region; China is committed to Westphalia model based on non-interference in internal affairs of the countries and respect the sovereignty of the governments. However, after 9/11, the U.S is seeking a balance between stability and change through intervention in the international affairs and in some cases is looking for a regime change. From the other hand, China, due to its dependency on the region’s energy welcomes America’s military presence in the region for providing stability. The authors by using a descriptive analytical method try to explain the situation of rivalry between China and the United States in Middle East. China is an 'emerging power' with high economic growth and in demand of more energy supply. The problem is that a rising power in the region is often a source of concern for hegemony.

Keywords: China's foreign policy, energy, hegemony, the Middle East

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Authors: Gang Wang

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Education is widely believed to be a prerequisite for democracy and civil society, but the causal link between education and outcome variables is usually hardly to be identified. This study applies a fuzzy regression discontinuity design to examine the effects of college education on democratic attitudes in the Chinese context. In the analysis treatment assignment is determined by students’ college entry years and thus naturally selected by subjects’ ages. Using a sample of Chinese college students collected in Beijing in 2009, this study finds that college education actually reduces undergraduates’ motivation for political development in China but promotes political loyalty to the authoritarian government. Further hypotheses tests explain these interesting findings from two perspectives. The first is related to the complexity of politics. As college students progress over time, they increasingly realize the complexity of political reform in China’s authoritarian regime and rather stay away from politics. The second is related to students’ career opportunities. As students are close to graduation, they are immersed with job hunting and have a reduced interest in political freedom.

Keywords: china, college education, democratic attitudes, regression discontinuity

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Authors: Hasan Keshavarzian, Tayebeh Nesari

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Bolted rail joint is one of the most vulnerable areas in railway track. A comprehensive approach was developed for studying the reliability of fatigue crack initiation of railroad bolt hole under random axle loads and random material properties. The operation condition was also considered as stochastic variables. In order to obtain the comprehensive probability model of fatigue crack initiation life prediction in railroad bolt hole, we used FEM, response surface method (RSM), and reliability analysis. Combined energy-density based and critical plane based fatigue concept is used for the fatigue crack prediction. The dynamic loads were calculated according to the axle load, speed, and track properties. The results show that axle load is most sensitive parameter compared to Poisson’s ratio in fatigue crack initiation life. Also, the reliability index decreases slowly due to high cycle fatigue regime in this area.

Keywords: rail-wheel tribology, rolling contact mechanic, finite element modeling, reliability analysis

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Authors: Nabil Abaab, Dhaou Akrout, Riadh Ahmadi, Mabrouk Montacer

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The study of fluid pressure and its evolution have a critical importance as they lead to understanding the tectonic history of the region. Therefore, the present work focuses on a microtectonic study of tectonic and hydraulic fracture at the anticline structure of Zemlet El Beidha (North Chott range). The study and the analysis of several stations of tectonic and hydraulic fracture allow revealing the witnesses of a paléosurpression in the deposits of Lower Cretaceous (Bouhedma Formation). In fact, we noticed that the overpressure is directly involved in the creation of various types of fractures as evidenced by the different measures and the stereographic projections. Thus, the orientations of fibers of mineralization that fills the Beefs type fracture have the same direction as the main constraint. Furthermore, we discussed the different overpressure build-up mechanisms. The results showed that tectonics is likely, responsible for this anomaly. This is confirmed by the description of the fibers and the projection of the different measurements of Beefs. The mineralization transformation from gypsum to anhydrite is heavily involved in this stress regime especially in the presence of all necessary conditions of dehydration of gypsum.

Keywords: Zemlet El Beidha, overpressure, tectonic fracture, hydraulic fracture, gypsum beefs

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Authors: Inga Balarjishvili, Ia Natsvlishvili

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Article aims to discuss the controversial character of the institutional preferences of elites and society in modern Georgia. Desktop research method is used to formulate the findings and analyze the outcomes. It is accepted that transformation process in Post-Soviet Georgia went with the prevalence of elites’ institutional preferences over the needs of the society that induced voluntarism in the process of formation of institutions. Hypothesis of 'quasi-inclusion trap' is put forward in the article as an effect of authoritarian modernization that is proved by instable paces of wealth and economic growth in the post-authoritarian period. On the one hand, monopolization of institutional choice by the elites, blocking formation of inclusive political and economic institutions for fear of losing status-quo worsen perspectives for achieving free availability regime. On the other hand, consciousness of the society is dominated by informal institutions, judicial nihilism and orientation on 'self-survival values.' This hinders its consolidation as a 'collective principal' against 'institutional utilitarianism,' result of which is hindered economic development.

Keywords: elites, hypothesis of 'quasi-inclusion trap', institutional preferences, post-Soviet Georgia

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Authors: Khalid Javed, Rashid Mahmood

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The constitution empowers the Federal Government to collect taxes on income other than agricultural income, taxes on capital value, customs, excise duties and sales taxes. The Central Board of Revenue (CBR) and its subordinate departments administer the tax system. Each of the three principal taxes has a different history and different set of issues. For a large number of income tax payers the core of the business process is pre-audit and assessment by a tax official. This process gives considerable discretion to tax officials, with potential for abuse. Moreover, this process is also not tenable as the number of taxpayers increase. The report is focused on a total overhaul of the process and organization of income tax. Sales tax is recent and its process and organization is adjusted to the needs of an expanding tax base. These are based on self-assessment and selective audit. Similarly, in customs the accent is on accelerating and broadening the changes begun in recent years. Before long, central excise will be subsumed in sales tax. During the nineties, despite many changes in the tax regime and introduction of withholding and presumptive taxes, Federal Government tax to GDP ratio has varied narrowly around eleven percent. The tax base has grown but still remains narrow and skewed. The number of income tax filers is around one million.

Keywords: central board of revenue, GDP, sale tax, income tax

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Authors: Jenyu Peng

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Incestuous abuse can be considered a form of domestic violence that exemplifies gender inequality. It challenges the common image of home as “haven of safety”. In Taiwan, even after years of feminist NGOs’ effort to encourage victims to speak up, the shared cultural representations of family, still praising piety towards the parents, seem to keep the incest trauma in secret. As clinical practitioners have observed, most devastating psychological sequels of incest trauma are often related to silencing. Thus one can expect that in families centered cultures, the difficulties for victims to disclose are greater, and the traumatic consequences more severe. This poses crucial therapeutic issues for clinicians working in those cultures. Since 2009, the author, a trained psychoanalyst and researcher, has been conducting “clinical fieldwork” on incest trauma in Taiwan. Employing ethnographical method, our theoretical references are both psychoanalytical and anthropological. The necessity of interdisciplinary efforts in incest trauma research will be addressed and discussed. The analyses of the present paper will focus on five incestuous families: four Han families, and one aboriginal. Although Taiwanese aboriginal peoples have been pretty much sinicized since decades, it is worth observing the convergent and divergent aspects in these two cultures. Moreover, findings of a previous research conducted in France during 2002-2004 will serve as background for the purpose of comparison. The results will be presented along with three questions: 1) How the perception of family influences the process of disclosure? 2) How the incestuous experience comes into play with victims’ gender identity and sexuality, pivotal for the subjectification? 3) How victims more successful in gendered subjectification modify their dynamics with their traumatizing family? This research finds that most victims tend to defend their own incestuous families, and that victims’ subjectivity and agency are actually entangled in the power structure of incestuous family.

Keywords: incestuous family, subjectification, gender identity, agency

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Authors: Pham Quang Huy

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State budget is considered as an effective tool for controlling, adjusting and regulating the market economy of any countries. To ensure that the activities of the state in the fields of politics, economy and society has been efficiency, it requires major sources of certain budget. These financial funds are formed from tax revenues and tax revenues beyond. Therefore, the Governments need to have an accounting regime to manage the receipt, expenditure which are suitable for recording a full range of items. From that, it can help to increase the transparency and accountability in budget system. One of the main requirements in Vietnamese policies is to improve that accounting system of revenues and expenditures which can provide many reports to meet the information required of government and users, as well as directions to the trends of international standards requirements. By using quantitative research methods and analytical models to exploring factors, the main purpose of this article is to identify the factors affecting budget accounting and providing some direction for Vietnamese public sector in the future. The results indicated that Vietnam budget accounting has been impacted by seven factors and aims to implement three main orientations in the public sector units.

Keywords: state budget, accounting, IPSAS, budget management, government, public sector

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Authors: Hernani Brinati, Mardel de Conti, Moyses Szajnbok, Valentina Domiciano

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This study brings a mathematical model and examples for the numerical prediction of submersible maneuvers in the horizontal and in the vertical planes. The geometry of the submarine is here taken as a body of revolution plus a sail, two horizontal and two vertical rudders. The model includes the representation of the hull resistance and of the propeller thrust and torque, what enables to consider the variation of the longitudinal component of the velocity of the ship when maneuvering. The hydrodynamic forces are represented through power series expansions of the acceleration and velocity components. The hydrodynamic derivatives for the body of revolution are mostly estimated based on fundamental principles applicable to the flow around airplane fuselages in the subsonic regime. The hydrodynamic forces for the sail and rudders are estimated based on a finite aspect ratio wing theory. The objective of this study is to build an expedite model for submarine maneuvers prediction, based on fundamental principles, which may be convenient in the early stages of the ship design. This model is tested against available numerical and experimental data.

Keywords: submarine maneuvers, submarine, maneuvering, dynamics

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Authors: Mahrukh Shehzadi

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Pakistan is a democratic republic but has spent much time under military rulers; after a few years of independence, Pakistan faced three martial laws in 1958, 1969, and 1977, and the latest in 1999 by General Musharraf. The purpose of this thesis is to analyze the politics, policies and overall performance of Pakistan People’s Party Government from 2008-2013. PPP won a significant victory in the elections of 2008. The co-chairman, Mr. Asif Ali Zardari, announced the end of the fourth dictatorship. It was for the first time in Pakistan’s history that an elected government completed its term (2008-2013). While the completion of its term is an achievement, the performance of the democratically-elected government – federal, provincial and local does not inspire much confidence. Poor governance, persistent confrontational relations between the executive and the judiciary, charges of corruption, and the incompetence of the political leadership to build consensus to combat terrorism continue to cast criticisms on the democratic process and the civilian regime’s capability to sustain democracy. In the present study, the researcher will try to describe and explain the public thinking pattern regarding the policies opted for by the PPP-led government and their impact on the people’s minds of Pakistan.

Keywords: democracy, performance, policies, state, manifesto

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Authors: Avdhesh K. Sharma

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Key, in the development of energy-efficient micro-scale heat exchanger devices, is to select large heat transfer surface to volume ratio without much expanse on re-circulated pumps. The increased interest in short heat exchanger (SHE) is due to accessibility of advanced technologies for manufacturing of micro-tubes in range of 1 micron m - 1 mm. Such SHE using micro-tubes are highly effective for high flux heat transfer technologies. Nanofluids, are used to enhance the thermal conductivity of re-circulated coolant and thus enhances heat transfer rate further. Higher viscosity associated with nanofluid expands more pumping power. Thus, there is a trade-off between heat transfer rate and pressure drop with geometry of micro-tubes. Herein, a novel design of short counter flow heat exchanger (SCFHE) using non-circular micro-tubes flooded with CuO-water nanofluid is conceptualized by varying the ratio of surface area to cross-sectional area of micro-tubes. A framework for comparative analysis of SCFHE using micro-tubes non-circular shape flooded by CuO-water nanofluid is presented. In SCFHE concept, micro-tubes having various geometrical shapes (viz., triangular, rectangular and trapezoidal) has been arranged row-wise to facilitate two aspects: (1) allowing easy flow distribution for cold and hot stream, and (2) maximizing the thermal interactions with neighboring channels. Adequate distribution of rows for cold and hot flow streams enables above two aspects. For comparative analysis, a specific volume or cross-section area is assigned to each elemental cell (which includes flow area and area corresponds to half wall thickness). A specific volume or cross-section area is assumed to be constant for each elemental cell (which includes flow area and half wall thickness area) and variation in surface area is allowed by selecting different geometry of micro-tubes in SCFHE. Effective thermal conductivity model for CuO-water nanofluid has been adopted, while the viscosity values for water based nanofluids are obtained empirically. Correlations for Nusselt number (Nu) and Poiseuille number (Po) for micro-tubes have been derived or adopted. Entrance effect is accounted for. Thermal and hydrodynamic performances of SCFHE are defined in terms of effectiveness and pressure drop or pumping power, respectively. For defining the overall performance index of SCFHE, two links are employed. First one relates heat transfer between the fluid streams q and pumping power PP as (=qj/PPj); while another link relates effectiveness eff and pressure drop dP as (=effj/dPj). For analysis, the inlet temperatures of hot and cold streams are varied in usual range of 20dC-65dC. Fully turbulent regime is seldom encountered in micro-tubes and transition of flow regime occurs much early (i.e., ~Re=1000). Thus, Re is fixed at 900, however, the uncertainty in Re due to addition of nanoparticles in base fluid is quantified by averaging of Re. Moreover, for minimizing error, volumetric concentration is limited to range 0% to ≤4% only. Such framework may be helpful in utilizing maximum peripheral surface area of SCFHE without any serious severity on pumping power and towards developing advanced short heat exchangers.

Keywords: CuO-water nanofluid, non-circular micro-tubes, performance index, short counter flow heat exchanger

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Authors: R. Z. R. R. Rosdin, N. M. Ali, S. W. Harun, H. Arof

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We have experimentally demonstrated bright-dark pulses in a nonlinear polarization rotation (NPR) based mode-locked Erbium-doped fiber laser (EDFL) with a long cavity configuration. Bright–dark pulses could be achieved when the laser works in the passively mode-locking regime and the net group velocity dispersion is quite anomalous. The EDFL starts to generate a bright pulse train with degenerated dark pulse at the mode-locking threshold pump power of 35.09 mW by manipulating the polarization states of the laser oscillation modes using a polarization controller (PC). A split bright–dark pulse is generated when further increasing the pump power up to 37.95 mW. Stable bright pulses with no obvious evidence of a dark pulse can also be generated when further adjusting PC and increasing the pump power up to 52.19 mW. At higher pump power of 54.96 mW, a new form of bright-dark pulse emission was successfully identified with the repetition rate of 29 kHz. The bright and dark pulses have a duration of 795.5 ns and 640 ns, respectively.

Keywords: Erbium-doped fiber laser, nonlinear polarization rotation, bright-dark pulse, photonic

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Authors: Antonia Müller, Svend Reuse

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The Brexit referendum in June 2016 led to different publications analysing potential consequences for European and British insurance companies under the European Passport. This study addresses a research gap, regarding the measures taken by insurance companies based in the United Kingdom and thus on structural changes to the European insurance market by an innovative structured Solvency and Financial Condition Report content analysis. In scope are all insurance companies based in the United Kingdom, that fall under the Solvency II supervisory regime. The results show that the majority of British Solvency II insurance companies in scope, conducting cross-border business to the European Union, have applied and reported measures to be able to continue operating this cross-border business after Brexit. In addition, the study shows that 34 new insurance companies based in the European Union were established as a result of Brexit, indicating structural changes to the European insurance market.

Keywords: brexit, europe, insurance market, solvency and financial condition repot, structural changes

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Authors: Liliana Patricia Olivo Arias

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The present study focused on the hydrodynamic study in a three-phase fluidized bed reactor and the influence of important aspects, such as volume fractions (Hold up), velocity magnitude of gas, liquid and solid phases (hydrogen, gasoil, and gamma alumina), interactions of phases, through of drag models with the k-epsilon turbulence model. For this purpose was employed a Euler-Euler model and also considers the system is constituted of three phases, gaseous, liquid and solid, characterized by its physical and thermal properties, the transport processes that are developed within the transient regime. The proposed model of the three-phase fluidized bed reactor was solved numerically using the ANSYS-Fluent software with different mesh refinements on bed expansion zone in order to observe the influence of the hydrodynamic parameters and convergence criteria. With this model and the numerical simulations obtained for its resolution, it was possible to predict the results of the volume fractions (Hold ups) and the velocity magnitude for an unsteady system from the initial and boundaries conditions were established.

Keywords: three-phase fluidized bed system, CFD simulation, mesh dependency study, hydrodynamic study

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Authors: Eric Chappel, Dimitry Dumont-Fillon, Hugo Musard, Harald van Lintel

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A microfluidic radial diffuser typically comprises a hole in a membrane, a small gap and pillar centred with the hole. The fluid is forced to flow radially in this gap between the membrane and the pillar. Such diffusers are notably used to form flow control valves, wherein several holes are machined into a flexible membrane progressively deflecting against pillars as the pressure increases. The fluidic modelling of such diffuser is made difficult by the presence of a transition region between the hole and the diffuser itself. An experimental investigation has been conducted using SOI wafers to form membranes with only one centred hole and Pyrex wafers for the substrate and pillars, both wafers being anodically bonded after alignment. A simple fluidic model accounting for the specific geometry of the diffuser is proposed and compared to experimental results. A good match is obtained, for Reynolds number in the range 0.5 to 35 using the analytical formula of a radial diffuser in the laminar regime with an effective inner radius that is 40% smaller than the real radius, in order to simulate correctly the flow constriction at the entrance of the diffuser.

Keywords: radial diffuser, flow control valve, numerical modelling, drug delivery

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Authors: Xiaoqing Wang, Jianjian Zong, Li Li, Yanxing Zheng, Jinrong Tong, Mao Zhan

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With the rapid development of network and communication technology, a great deal of data has been generated in different domains of a network. These data show a trend of increasing scale and more complex structure. Therefore, an effective and flexible cross-domain data-sharing system is needed. The Cross-domain Data Sharing System(CDSS) in a net-centric environment is composed of three sub-systems. The data distribution sub-system provides data exchange service through publish-subscribe technology that supports asynchronism and multi-to-multi communication, which adapts to the needs of the dynamic and large-scale distributed computing environment. The access control sub-system adopts Attribute-Based Access Control(ABAC) technology to uniformly model various data attributes such as subject, object, permission and environment, which effectively monitors the activities of users accessing resources and ensures that legitimate users get effective access control rights within a legal time. The cross-domain access security negotiation subsystem automatically determines the access rights between different security domains in the process of interactive disclosure of digital certificates and access control policies through trust policy management and negotiation algorithms, which provides an effective means for cross-domain trust relationship establishment and access control in a distributed environment. The CDSS’s asynchronous,multi-to-multi and loosely-coupled communication features can adapt well to data exchange and sharing in dynamic, distributed and large-scale network environments. Next, we will give CDSS new features to support the mobile computing environment.

Keywords: data sharing, cross-domain, data exchange, publish-subscribe

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Authors: Jane Mullen

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Little research has been undertaken on adult dyslexia and the impact it has on those who have professional careers. There are many complexities behind the career decisions people make, but for teachers who are dyslexic, it can be even more complex. Dyslexia particularly impacts on written and verbal communication, as well as planning and organisation skills which are essential skills for a teacher. As the teachers are aware of their areas of weakness many, make the conscious decision not to disclose their disability at work. In England, the reduction to three attempts to pass the compulsory English and Maths tests prior to undertaking teacher training may mean that dyslexics are now excluded from trying to enter the profession. Together with the fact that dyslexic teachers often chose to remain ‘hidden’ the situation appears to be counter to the inclusive rhetoric that dominates the current educational discourse. This paper is based on in-depth narrative research that has been undertaken with a small group of teachers who are dyslexic in England and firstly explores the strategies and resources that the teachers have found useful. The narratives of the teachers are full of difficulties as well as diversity, consequently, the paper secondly examines how life experiences have impacted on the way the teachers see their dyslexia and how it affects them professionally. Using a narrative methodology enables the teachers to tell their ‘stories’ of how they feel their dyslexia impacts on their lives professionally. The first interview centred around a limited number of semi structured questions about family background, educational experiences, career development, management roles and professional disclosure. The second interview focused on the complexities of being a teacher who is dyslexic and to ‘unlock’ some of their work based narratives visual elicitation was used. Photographs of work-based strategies, issues or concerns were sent to the researcher and these were used as the basis for discussion in the second interview. The paper concludes by discussing possible reasonable adjustments and professional development that might benefit teachers who are dyslexic.

Keywords: dyslexia, life history, narrative, professional, professional development, strategies, teachers

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Authors: Pawel Pistelok

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The article presents the concept of an electromagnetic circuit of a 3-phase surface-mounted permanent magnet generator designed for a single phase operation. A cross section of electromagnetic circuit and a field-circuit model of generator used for computations are shown. The paper presents comparative analysis of simulation results obtained for two different versions of generator regarding construction of armature winding. In the first version of generator the voltages generated in each of three winding phases have different rms values (different number of turns in each of phases), three winding phases are connected in series and one phase load is connected to the two output terminals of generator. The second version of generator is very similar, i.e. three winding phases are connected in series and one phase load is powered by generator, but in this version the voltages generated in each of winding phases have exactly the same rms values (the same number of turns in each of phases). The time waveforms of voltages, currents and electromagnetic torques in the airgaps of two machine versions for rated power are shown.

Keywords: permanent magnet generator, permanent magnets, synchronous generator, vibration, course of torque, single phase work, unsymmetrical operation point, serial connection of winding phase

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Authors: Dalia Kubiliūtė

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Lithuania is known as a trusted location for global business institutions, and it attracts investors with it’s competitive environment for financial service providers. Along with the aspiration to offer a strong results-oriented and innovations-driven environment for financial service providers, Lithuanian regulatory authorities consistently implement the European Union's high regulatory standards for financial activities, including sustainability-related disclosures. Since European Union directed its policy towards transition to a climate-neutral, green, competitive, and inclusive economy, additional regulatory requirements for financial market participants are adopted: disclosure of sustainable activities, transparency, prevention of greenwashing, etc. The financial sector is one of the key factors influencing the implementation of sustainability objectives in European Union policies and mitigating the negative effects of climate change –public funds are not enough to make a significant impact on sustainable investments, therefore directing public and private capital to green projects may help to finance the necessary changes. The topic of the study is original and has not yet been widely analyzed in Lithuanian legal discourse. There are used quantitative and qualitative methodologies, logical, systematic, and critical analysis principles; hence the aim of this study is to reveal the problem of the implementation of the regulation on sustainability in the Lithuanian financial sector. Additional regulatory requirements could cause serious changes in financial business operations: additional funds, employees, and time have to be dedicated in order for the companies could implement these regulations. Lack of knowledge and data on how to implement new regulatory requirements towards sustainable reporting causes a lot of uncertainty for financial market participants. And for some companies, it might even be an essential point in terms of business continuity. It is considered that the supervisory authorities should find a balance between financial market needs and legal regulation.

Keywords: financial, legal, regulatory, sustainability

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Authors: D. M. Eric, D. Milosevic, F. D. Eric

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Concurrent engineering technologies are a modern concept in manufacturing engineering. One of the key goals in designing modern technological processes is further reduction of production costs, both in the prototype and the preparatory part, as well as during the serial production. Thanks to many segments of concurrent engineering, these goals can be accomplished much more easily. In this paper, we give an overview of the advantages of using modern software simulations in relation to the classical aspects of designing technological processes of metal deformation. Significant savings are achieved thanks to the electronic simulation and software detection of all possible irregularities in the functional-working regime of the technological process. In order for the expected results to be optimal, it is necessary that the input parameters are very objective and that they reliably represent the values ​of these parameters in real conditions. Since it is a metal deformation treatment here, the particularly important parameters are the coefficient of internal friction between the working material and the tools, as well as the parameters related to the flow curve of the processing material. The paper will give a presentation for the experimental determination of some of these parameters.

Keywords: production technologies, metal processing, software simulations, effects of application

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Authors: M. Macchiaroli, V. Pellecchia, L. Dolores

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The water supply for production users (craft, commercial, industrial), understood as the set of water supply and wastewater collection services becomes an increasingly felt problem in a water scarcity regime. In fact, disputes are triggered between the different social parties for the fair and efficient use of water resources. Within this aspect, the problem arises of the different pricing of services between civil users and production users. Of particular interest is the question of defining the tariff classes depending on consumption levels. If for civil users, this theme is strongly permeated by social profiles (a topic dealt with by the author in a forthcoming research contribution) connected with the inalienability of the right to have water and with the reconciliation of the needs of the weakest groups of the population, for consumers in the production sector the logic adopted by the manager may be inspired by criteria of greater corporate rationality. This work illustrates the Italian regulatory framework and shows an optimization model of tariff classes in the production sector that reconciles the public objective of sustainable use of the resource and the needs of a production system in search of recovery after the depressing effects caused by COVID-19 pandemic.

Keywords: decision making, economic evaluation, urban water management, water tariff

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Authors: Theo Ndereyimana, Yann Dufresne, Micael Boulet, Stephane Moreau

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The DEM (Discrete Element Method) is used a lot in the industry to simulate large-scale flows of particles; for instance, in a fluidized bed, it allows to predict of the trajectory of every particle. One of the main limits of the DEM is the computational time. The CGM (Coarse-Graining Method) has been developed to tackle this issue. The goal is to increase the size of the particle and, by this means, decrease the number of particles. The method leads to a reduction of the collision frequency due to the reduction of the number of particles. Multiple characteristics of the particle movement and the fluid flow - when there is a coupling between DEM and CFD (Computational Fluid Dynamics). The main characteristic that is impacted is the energy dissipation of the system, to regain the dissipation, an ADM (Additional Dissipative Mechanism) can be added to the model. The objective of this current work is to observe the influence of the choice of the ADM and the factor of coarse-graining on the numerical results. These results will be compared with experimental results of a fluidized bed and with a numerical model of the same fluidized bed without using the CGM. The numerical model is one of a 3D cylindrical fluidized bed with 9.6M Geldart B-type particles in a bubbling regime.

Keywords: additive dissipative mechanism, coarse-graining, discrete element method, fluidized bed

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Authors: M. Amoura, M. Benmoussa, N. Zeraibi

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The flow and heat transfer is an important phenomenon in engineering systems due to its wide application in electronic cooling, heat exchangers, double pane windows etc.. The enhancement of heat transfer in these systems is an essential topic from an energy saving perspective. Lower heat transfer performance when conventional fluids, such as water, engine oil and ethylene glycol are used hinders improvements in performance and causes a consequent reduction in the size of such systems. The use of solid particles as an additive suspended into the base fluid is a technique for heat transfer enhancement. Therefore, the heat transfer enhancement in a horizontal circular tube that is maintained at a constant temperature under laminar regime has been investigated numerically. A computational code applied to the problem by use of the finite volume method was developed. Nanofluid was made by dispersion of Al2O3 nanoparticles in pure water and ethylene glycol. Results illustrate that the suspended nanoparticles increase the heat transfer with an increase in the nanoparticles volume fraction and for a considered range of Reynolds numbers. On the other hand, the heat transfer is very sensitive to the base fluid.

Keywords: Al2O3 nanoparticles, circular tube, heat transfert enhancement, numerical simulation

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Authors: Monday Dickson

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Shortly before the end of the second world war, allied leaders and other western powers designed an economic regime that would foster, among other things, global economic reconstruction, prosperity and overall development of countries of the world. They founded both the World Bank and the International Monetary Fund (IMF), with a general consensus that while the latter should specialize in monitoring global and national economies and acting as a lender of last resort, the former should focus on fighting poverty and promoting development. In setting the rules for world trade, the General Agreement on Trade and Tariffs (GATT) evolved into the World Trade Organisation (WTO). This paper, therefore, examines the impact of the activities of these institutions on the transformation and development aspirations of countries of the Third World. The study adopts the descriptive and analytical methods of investigation and derived relevant secondary data from books, journal articles, encyclopedia as well as reports from countries of the Third World. Findings show that rather than fostering poverty reduction and overall development as envisaged, the activities of global economy system leads to the “development of underdevelopment” of the Third World Countries. The strategic options that are available to countries of the Third World derived from the ability of the national governments to develop programmes of systematic exploration and exploitation of vital indices of relations with strategic countries to advance their development agenda.

Keywords: development, global economic system, prosperity, third world

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Authors: Rosna Mat Taha, Sakinah Abdullah, Sadegh Mohajer, Asmah Awal

Abstract:

Lycium barbarum L. (Goji) belongs to Solanaceae family and native to some areas of China. Ethnobotanical studies have shown that this plant has been consumed by the Chinese since ancient times. It has been used as medicine in providing excellent effects on cardiovascular system and cholesterol level, besides contains high antioxidant and antidiabetic properties. In the present study, some tissue culture work has been carried out to induce callus, in vitro regeneration from various explants of Goji and also some acclimatization protocols were followed to transfer the regenerated plants to soil. The main aims being to establish high efficient regeneration system for mass production and commercialization for future uses, since the growth of this species is very limited in Malaysia. The optimum hormonal regime and the most suitable and responsive explants were identified. It was found that leaves and stems gave good responses. Murashige and Skoog’s (MS) medium supplemented with 2.0 mg/L NAA and 0.5 mg/L BAP was the best for callus induction and MS media fortified with 1.0 mg/L NAA and 1.0 mg/L BAP was optimum for in vitro regeneration. The survival rates of plantlets after acclimatization was 63±1.5 % on black soil and 50±1.3 % on mixed soil (combination of black and red soil at a ratio of 2 to 1), respectively.

Keywords: callus, acclimatization, in vitro culture, regeneration

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Authors: Umang Prajapati

Abstract:

Elected prime minister of India Narendra Modi has very largely focused on improving ties with the neighbors since day one of his regime. This was the most significant initiative to focus on major Asian powers also emphasizing on the two decades old look east policy. The “neighborhood first policy” as termed by the media has been a corner stone in improving ties with the immediate neighbors of the country through several bilateral talks with the nations individually. However, the announcement of demonetisation policy in India, ceasing the usage of 500 and 1000 rupee notes has rattled countries like Nepal, Bangladesh, Bhutan, Sri Lanka and Myanmar who encourage Indian currency parallel to theirs. According to the ministry of commerce and industry (MCI), India’s total trade with neighboring countries stood at US$21.6 in the fiscal year 2015-16, India has good surplus trade surplus with its neighbors and has a strong interest in ensuring smooth trade flows. India might have this benefit, but yet this policy can create issues between India and neighboring countries. The demonetisation policy might benefit in the long run, but in the short run, this might create border issues. While there would be more countries affected by this policy, this paper will emphasize on the problems faced by the countries and the impact of demonetisation on all other neighboring countries.

Keywords: bilateral trades, demonetization, neighborhood policy, value of rupee

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Authors: N. Farahin Ali, Naharriah Mohamed, Hafiz Majdi, Fathiyyah, Fadliana Saman

Abstract:

This paper investigates the imperative for developing Islamic accounting standards tailored to Baitulmal, waqaf, and zakat transactions, with the goal of strengthening accountability and transparency in financial reporting. Current financial reporting frameworks in Malaysia—namely, the Malaysian Financial Reporting Standards (MFRS) and Malaysian Private Entities Reporting Standards (MPERS)—are designed predominantly for conventional financial transactions and fail to fully capture the Shariah-specific nature of these religious funds. The objective of this study is to critically examine the discrepancies between these conventional reporting standards and the requirements of Shariah-compliant financial transactions, specifically for Baitulmal, waqaf, and zakat. This research adopts a qualitative methodology, utilizing case studies from four different State Islamic Religious Councils to explore the current reporting practices. The findings reveal significant gaps between the conventional frameworks and the specific needs of Shariah-compliant accounting, leading to off-balance-sheet reporting of certain transactions and inconsistencies in financial disclosures across different states. These disparities undermine both the comparability and integrity of the financial reports, raising critical concerns regarding transparency and governance. The broader implications of this study underscore the necessity for a unified Islamic accounting standard that would align more closely with Shariah principles. Such a standard would not only enhance the disclosure and presentation of baitulmal, waqaf, and zakat transactions, but also improve decision-making processes, thereby fostering greater accountability and trust in the management of these Islamic funds. This paper advocates for a concerted effort to bridge the existing gap, ensuring that the distinctive characteristics of Islamic charitable funds are appropriately reflected in the financial reporting process.

Keywords: islamic accounting, waqf, zakat, islamic finance

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Authors: Mohammad S. Razai, Jan Williams, Rachel Nestel, Dermot Dalton

Abstract:

Purpose: This descriptive qualitative study aimed to obtain parents recommendations for improving the notification process and communication of positive newborn screening result for cystic fibrosis (CF). Methods: Thematic analysis of semi-structured open-ended interviews with 11 parents of 7 children with confirmed diagnosis of CF between 2 months — 2 years of age. Results: Parents preferred face to face disclosure of positive NBS results by a pediatrician with CF professional qualification. They trusted a pediatrician more than any other professional in providing accurate, credible and comprehensive information about the diagnosis and its implications. Parents recommended that health professionals be knowledgeable and provide clear, succinct and understandable information. Providers should also explore parents concerns and acknowledge feelings and emotions. Most parents reported that they preferred to be notified immediately as soon as the results were available. Several parents preferred to be told once the diagnosis was certain. Most parents regarded open access to CF team as the most significant part of care coordination. In addition to health professionals, most parents used internet as an important source of information, interaction and exchange of experiences. Most parents also used social networking sites such as Facebook groups and smart phone apps. Conclusion: This study provides significant new evidence from parental perspective in emphasizing the pivotal role of good communication skills deployed by a knowledgeable CF specialist in person. Parents use of social media and internet has replaced some traditional methods of information exchange and may reduce the need for professional input for newly diagnosed CF patients.

Keywords: care coordination, cystic fibrosis, newborn screening, notification process, parental preferences, professional-paren communication

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