Search results for: double fed generator
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 1756

Search results for: double fed generator

1246 A Fuzzy Control System for Reducing Urban Stormwater Runoff by a Stormwater Storage Tank

Authors: Pingping Zhang, Yanpeng Cai, Jianlong Wang

Abstract:

Stormwater storage tank (SST) is a popular low impact development technology for reducing stormwater runoff in the construction of sponge city. At present, it is difficult to perform the automatic control of SST for reducing peak flow. In this paper, fuzzy control was introduced into the peak control of SST to improve the efficiency of reducing stormwater runoff. Firstly, the design of SST was investigated. A catchment area and a return period were assumed, a SST model was manufactured, and then the storage capacity of the SST was verified. Secondly, the control parameters of the SST based on reducing stormwater runoff were analyzed, and a schematic diagram of real-time control (RTC) system based on peak control SST was established. Finally, fuzzy control system of a double input (flow and water level) and double output (inlet and outlet valve) was designed. The results showed that 1) under the different return periods (one year, three years, five years), the SST had the effect of delayed peak control and storage by increasing the detention time, 2) rainfall, pipeline flow, the influent time and the water level in the SST could be used as RTC parameters, and 3) the response curves of flow velocity and water level fluctuated very little and reached equilibrium in a short time. The combination of online monitoring and fuzzy control was feasible to control the SST automatically. This paper provides a theoretical reference for reducing stormwater runoff and improving the operation efficiency of SST.

Keywords: stormwater runoff, stormwater storage tank, real-time control, fuzzy control

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1245 A Socio-Cultural Approach to Implementing Inclusive Education in South Africa

Authors: Louis Botha

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Since the presentation of South Africa’s inclusive education strategy in Education White Paper 6 in 2001, very little has been accomplished in terms of its implementation. The failure to achieve the goals set by this policy document is related to teachers lacking confidence and knowledge about how to enact inclusive education, as well as challenges of inflexible curricula, limited resources in overcrowded classrooms, and so forth. This paper presents a socio-cultural approach to addressing these challenges of implementing inclusive education in the South African context. It takes its departure from the view that inclusive education has been adequately theorized and conceptualized in terms of its philosophical and ethical principles, especially in South African policy and debates. What is missing, however, are carefully theorized, practically implementable research interventions which can address the concerns mentioned above. Drawing on socio-cultural principles of learning and development and on cultural-historical activity theory (CHAT) in particular, this paper argues for the use of formative interventions which introduce appropriately constructed mediational artifacts that have the potential to initiate inclusive practices and pedagogies within South African schools and classrooms. It makes use of Vygotsky’s concept of double stimulation to show how the proposed artifacts could instigate forms of transformative agency which promote the adoption of inclusive cultures of learning and teaching.

Keywords: cultural-historical activity theory, double stimulation, formative interventions, transformative agency

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1244 Obtainment of Systems with Efavirenz and Lamellar Double Hydroxide as an Alternative for Solubility Improvement of the Drug

Authors: Danilo A. F. Fontes, Magaly A. M.Lyra, Maria L. C. Moura, Leslie R. M. Ferraz, Salvana P. M. Costa, Amanda C. Q. M. Vieira, Larissa A. Rolim, Giovanna C. R. M. Schver, Ping I. Lee, Severino Alves-Júnior, José L. Soares-Sobrinho, Pedro J. Rolim-Neto

Abstract:

Efavirenz (EFV) is a first-choice drug in antiretroviral therapy with high efficacy in the treatment of infection by Human Immunodeficiency Virus, which causes Acquired Immune Deficiency Syndrome (AIDS). EFV has low solubility in water resulting in a decrease in the dissolution rate and, consequently, in its bioavailability. Among the technological alternatives to increase solubility, the Lamellar Double Hydroxides (LDH) have been applied in the development of systems with poorly water-soluble drugs. The use of analytical techniques such as X-Ray Diffraction (XRD), Infrared Spectroscopy (IR) and Differential Scanning Calorimetry (DSC) allowed the elucidation of drug interaction with the lamellar compounds. The objective of this work was to characterize and develop the binary systems with EFV and LDH in order to increase the solubility of the drug. The LDH-CaAl was synthesized by the method of co-precipitation from salt solutions of calcium nitrate and aluminum nitrate in basic medium. The systems EFV-LDH and their physical mixtures (PM) were obtained at different concentrations (5-60% of EFV) using the solvent technique described by Takahashi & Yamaguchi (1991). The characterization of the systems and the PM’s was performed by XRD techniques, IR, DSC and dissolution test under non-sink conditions. The results showed improvements in the solubility of EFV when associated with LDH, due to a possible change in its crystal structure and formation of an amorphous material. From the DSC results, one could see that the endothermic peak at 173°C, temperature that correspond to the melting process of EFZ in the crystal form, was present in the PM results. For the EFZ-LDH systems (with 5, 10 and 30% of drug loading), this peak was not observed. XRD profiles of the PM showed well-defined peaks for EFV. Analyzing the XRD patterns of the systems, it was found that the XRD profiles of all the systems showed complete attenuation of the characteristic peaks of the crystalline form of EFZ. The IR technique showed that, in the results of the PM, there was the appearance of one band and overlap of other bands, while the IR results of the systems with 5, 10 and 30% drug loading showed the disappearance of bands and a few others with reduced intensity. The dissolution test under non-sink conditions showed that systems with 5, 10 and 30% drug loading promoted a great increase in the solubility of EFV, but the system with 10% of drug loading was the only one that could keep substantial amount of drug in solution at different pHs.

Keywords: Efavirenz, Lamellar Double Hydroxides, Pharmaceutical Techonology, Solubility

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1243 Self-Assembled ZnFeAl Layered Double Hydroxides as Highly Efficient Fenton-Like Catalysts

Authors: Marius Sebastian Secula, Mihaela Darie, Gabriela Carja

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Ibuprofen is a non-steroidal anti-inflammatory drug (NSAIDs) and is among the most frequently detected pharmaceuticals in environmental samples and among the most widespread drug in the world. Its concentration in the environment is reported to be between 10 and 160 ng L-1. In order to improve the abatement efficiency of this compound for water source prevention and reclamation, the development of innovative technologies is mandatory. AOPs (advanced oxidation processes) are known as highly efficient towards the oxidation of organic pollutants. Among the promising combined treatments, photo-Fenton processes using layered double hydroxides (LDHs) attracted significant consideration especially due to their composition flexibility, high surface area and tailored redox features. This work presents the self-supported Fe, Mn or Ti on ZnFeAl LDHs obtained by co-precipitation followed by reconstruction method as novel efficient photo-catalysts for Fenton-like catalysis. Fe, Mn or Ti/ZnFeAl LDHs nano-hybrids were tested for the degradation of a model pharmaceutical agent, the anti-inflammatory agent ibuprofen, by photocatalysis and photo-Fenton catalysis, respectively, by means of a lab-scale system consisting of a batch reactor equipped with an UV lamp (17 W). The present study presents comparatively the degradation of Ibuprofen in aqueous solution UV light irradiation using four different types of LDHs. The newly prepared Ti/ZnFeAl 4:1 catalyst results in the best degradation performance. After 60 minutes of light irradiation, the Ibuprofen removal efficiency reaches 95%. The slowest degradation of Ibuprofen solution occurs in case of Fe/ZnFeAl 4:1 LDH, (67% removal efficiency after 60 minutes of process). Evolution of Ibuprofen degradation during the photo Fenton process is also studied using Ti/ZnFeAl 2:1 and 4:1 LDHs in the presence and absence of H2O2. It is found that after 60 min the use of Ti/ZnFeAl 4:1 LDH in presence of 100 mg/L H2O2 leads to the fastest degradation of Ibuprofen molecule. After 120 min, both catalysts Ti/ZnFeAl 4:1 and 2:1 result in the same value of removal efficiency (98%). In the absence of H2O2, Ibuprofen degradation reaches only 73% removal efficiency after 120 min of degradation process. Acknowledgements: This work was supported by a grant of the Romanian National Authority for Scientific Research and Innovation, CNCS - UEFISCDI, project number PN-II-RU-TE-2014-4-0405.

Keywords: layered double hydroxide, advanced oxidation process, micropollutant, heterogeneous Fenton

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1242 Toxic Dyes Removal in Aqueous Solution Using Calcined and Uncalcined Anionic Clay Zn/Al+Fe

Authors: Bessaha Hassiba, Bouraada Mohamed

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Layered double hydroxide with Zn/(Al+Fe) molar ratio of 3:1 was synthesized by co-precipitation method and their calcined product was obtained by heating treatment of ZAF-HT at 500°C. The calcined and uncalcined materials were used to remove weak acid dyes: indigo carmine (IC) and green bezanyl-F2B (F2B) in aqueous solution. The synthesized materials were characterized by XRD, SEM, FTIR and TG/DTA analysis confirming the formation of pure layered structure of ZAF-HT, the destruction of the original structure after calcination and the intercalation of the dyes molecules. Moreover, the interlayer distance increases from 7.645 Å in ZAF-HT to 19.102 Å after the dyes sorption. The dose of the adsorbents was chosen 0.5 g/l while the initial concentrations were 250 and 750 mg/l for indigo carmine and green bezanyl-F2B respectively. The sorption experiments were carried out at ambient temperature and without adjusting the initial solution pH (pHi = 6.10 for IC and pHi = 5.01 for F2B). In addition, the maximum adsorption capacities obtained by ZAF-HT and CZAF for both dyes followed the order: CZAF-F2B (1501.4 mg.g-1) > CZAF-IC (617.3 mg.g-1) > ZAF-HT-IC (41.4 mg.g-1) > ZAF-HT-F2B (28.9 mg.g-1). The removal of indigo carmine and green bezanyl-F2B by ZAF-HT was due to the anion exchange and/or the adsorption on the surface. By using the calcined material (CZAF), the removal of the dyes was based on a particular property, called ‘memory effect’. CZAF recover the pristine structure in the presence anionic molecules such as acid dyes where they occupy the interlayer space. The sorption process was spontaneous in nature and followed pseudo-second-order. The isotherms showed that the removal of IC and F2B by ZAF-HT and CZAF were consistent with Langmiur model.

Keywords: acid dyes, adsorption, calcination, layered double hydroxides

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1241 Direct Measurement of Pressure and Temperature Variations During High-Speed Friction Experiments

Authors: Simon Guerin-Marthe, Marie Violay

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Thermal Pressurization (TP) has been proposed as a key mechanism involved in the weakening of faults during dynamic ruptures. Theoretical and numerical studies clearly show how frictional heating can lead to an increase in pore fluid pressure due to the rapid slip along faults occurring during earthquakes. In addition, recent laboratory studies have evidenced local pore pressure or local temperature variation during rotary shear tests, which are consistent with TP theoretical and numerical models. The aim of this study is to complement previous ones by measuring both local pore pressure and local temperature variations in the vicinity of a water-saturated calcite gouge layer subjected to a controlled slip velocity in direct double shear configuration. Laboratory investigation of TP process is crucial in order to understand the conditions at which it is likely to become a dominant mechanism controlling dynamic friction. It is also important in order to understand the timing and magnitude of temperature and pore pressure variations, to help understanding when it is negligible, and how it competes with other rather strengthening-mechanisms such as dilatancy, which can occur during rock failure. Here we present unique direct measurements of temperature and pressure variations during high-speed friction experiments under various load point velocities and show the timing of these variations relatively to the slip event.

Keywords: thermal pressurization, double-shear test, high-speed friction, dilatancy

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1240 Determining Water Quantity from Sprayer Nozzle Using Particle Image Velocimetry (PIV) and Image Processing Techniques

Authors: M. Nadeem, Y. K. Chang, C. Diallo, U. Venkatadri, P. Havard, T. Nguyen-Quang

Abstract:

Uniform distribution of agro-chemicals is highly important because there is a significant loss of agro-chemicals, for example from pesticide, during spraying due to non-uniformity of droplet and off-target drift. Improving the efficiency of spray pattern for different cropping systems would reduce energy, costs and to minimize environmental pollution. In this paper, we examine the water jet patterns in order to study the performance and uniformity of water distribution during the spraying process. We present a method to quantify the water amount from a sprayer jet by using the Particle Image Velocimetry (PIV) system. The results of the study will be used to optimize sprayer or nozzles design for chemical application. For this study, ten sets of images were acquired by using the following PIV system settings: double frame mode, trigger rate is 4 Hz, and time between pulsed signals is 500 µs. Each set of images contained different numbers of double-framed images: 10, 20, 30, 40, 50, 60, 70, 80, 90 and 100 at eight different pressures 25, 50, 75, 100, 125, 150, 175 and 200 kPa. The PIV images obtained were analysed using custom-made image processing software for droplets and volume calculations. The results showed good agreement of both manual and PIV measurements and suggested that the PIV technique coupled with image processing can be used for a precise quantification of flow through nozzles. The results also revealed that the method of measuring fluid flow through PIV is reliable and accurate for sprayer patterns.

Keywords: image processing, PIV, quantifying the water volume from nozzle, spraying pattern

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1239 Natural Ventilation for the Sustainable Tall Office Buildings of the Future

Authors: Ayşin Sev, Görkem Aslan

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Sustainable tall buildings that provide comfortable, healthy and efficient indoor environments are clearly desirable as the densification of living and working space for the world’s increasing population proceeds. For environmental concerns, these buildings must also be energy efficient. One component of these tasks is the provision of indoor air quality and thermal comfort, which can be enhanced with natural ventilation by the supply of fresh air. Working spaces can only be naturally ventilated with connections to the outdoors utilizing operable windows, double facades, ventilation stacks, balconies, patios, terraces and skygardens. Large amounts of fresh air can be provided to the indoor spaces without mechanical air-conditioning systems, which are widely employed in contemporary tall buildings. This paper tends to present the concept of natural ventilation for sustainable tall office buildings in order to achieve healthy and comfortable working spaces, as well as energy efficient environments. Initially the historical evolution of ventilation strategies for tall buildings is presented, beginning with natural ventilation and continuing with the introduction of mechanical air-conditioning systems. Then the emergence of natural ventilation due to the health and environmental concerns in tall buildings is handled, and the strategies for implementing this strategy are revealed. In the next section, a number of case studies that utilize this strategy are investigated. Finally, how tall office buildings can benefit from this strategy is discussed.

Keywords: tall office building, energy efficiency, double-skin façade, stack ventilation, air conditioning

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1238 Dynamic Facades: A Literature Review on Double-Skin Façade with Lightweight Materials

Authors: Victor Mantilla, Romeu Vicente, António Figueiredo, Victor Ferreira, Sandra Sorte

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Integrating dynamic facades into contemporary building design is shaping a new era of energy efficiency and user comfort. These innovative facades, often constructed using lightweight construction systems and materials, offer an opportunity to have a responsive and adaptive nature to the dynamic behavior of the outdoor climate. Therefore, in regions characterized by high fluctuations in daily temperatures, the ability to adapt to environmental changes is of paramount importance and a challenge. This paper presents a thorough review of the state of the art on double-skin facades (DSF), focusing on lightweight solutions for the external envelope. Dynamic facades featuring elements like movable shading devices, phase change materials, and advanced control systems have revolutionized the built environment. They offer a promising path for reducing energy consumption while enhancing occupant well-being. Lightweight construction systems are increasingly becoming the choice for the constitution of these facade solutions, offering benefits such as reduced structural loads and reduced construction waste, improving overall sustainability. However, the performance of dynamic facades based on low thermal inertia solutions in climatic contexts with high thermal amplitude is still in need of research since their ability to adapt is traduced in variability/manipulation of the thermal transmittance coefficient (U-value). Emerging technologies can enable such a dynamic thermal behavior through innovative materials, changes in geometry and control to optimize the facade performance. These innovations will allow a facade system to respond to shifting outdoor temperature, relative humidity, wind, and solar radiation conditions, ensuring that energy efficiency and occupant comfort are both met/coupled. This review addresses the potential configuration of double-skin facades, particularly concerning their responsiveness to seasonal variations in temperature, with a specific focus on addressing the challenges posed by winter and summer conditions. Notably, the design of a dynamic facade is significantly shaped by several pivotal factors, including the choice of materials, geometric considerations, and the implementation of effective monitoring systems. Within the realm of double skin facades, various configurations are explored, encompassing exhaust air, supply air, and thermal buffering mechanisms. According to the review places a specific emphasis on the thermal dynamics at play, closely examining the impact of factors such as the color of the facade, the slat angle's dimensions, and the positioning and type of shading devices employed in these innovative architectural structures.This paper will synthesize the current research trends in this field, with the presentation of case studies and technological innovations with a comprehensive understanding of the cutting-edge solutions propelling the evolution of building envelopes in the face of climate change, namely focusing on double-skin lightweight solutions to create sustainable, adaptable, and responsive building envelopes. As indicated in the review, flexible and lightweight systems have broad applicability across all building sectors, and there is a growing recognition that retrofitting existing buildings may emerge as the predominant approach.

Keywords: adaptive, control systems, dynamic facades, energy efficiency, responsive, thermal comfort, thermal transmittance

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1237 Theoretical Investigation of Proton-Bore Fusion in Hot Spots

Authors: Morteza Habibi

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As an alternative to D–T fuel, one can consider advanced fuels like D3-He and p-11B fuels, which have potential advantages concerning availability and/or environmental impact. Hot spots are micron-sized magnetically self-contained sources observed in pinched plasma devices. In hot spots, fusion power for 120 keV < Ti < 800 keV and 32 keV < Te < 129 keV exceeds bremsstrahlung loss and fraction of fusion power to bremsstrahlung loss reaches to 1.9. In this case, gain factor for a 150 kJ typical pulsed generator as a hot spot source will be 7.8 which is considerable for a commercial pinched plasma device.

Keywords: P-B fuel, hot spot, bremmsstrahlung loss, ion temperature

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1236 The Stereotypical Images of Marginalized Women in the Poetry of Rita Dove

Authors: Wafaa Kamal Isaac

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This paper attempts to shed light upon the stereotypical images of marginalized black women as shown through the poetry of Rita Dove. Meanwhile, it explores how stereotypical images held by the society and public perceptions perpetuate the marginalization of black women. Dove is considered one of the most fundamental African-American poets who devoted her writings to explore the problem of identity that confronted marginalized women in America. Besides tackling the issue of black women’s stereotypical images, this paper focuses upon the psychological damage which the black women had suffered from due to their stripped identity. In ‘Thomas and Beulah’, Dove reflects the black woman’s longing for her homeland in order to make up for her lost identity. This poem represents atavistic feelings deal with certain recurrent images, both aural and visual, like the image of Beulah who represents the African-American woman who searches for an identity, as she is being denied and humiliated one in the newly founded society. In an attempt to protest against the stereotypical mule image that had been imposed upon black women in America, Dove in ‘On the Bus with Rosa Parks’ tries to ignite the beaten spirits to struggle for their own rights by revitalizing the rebellious nature and strong determination of the historical figure ‘Rosa Parks’ that sparked the Civil Rights Movement. In ‘Daystar’, Dove proves that black women are subjected to double-edged oppression; firstly, in terms of race as a black woman in an unjust white society that violates her rights due to her black origins and secondly, in terms of gender as a member of the female sex that is meant to exist only to serve man’s needs. Similarly, in the ‘Adolescence’ series, Dove focuses on the double marginalization which the black women had experienced. It concludes that the marginalization of black women has resulted from the domination of the masculine world and the oppression of the white world. Moreover, Dove’s ‘Beauty and the Beast’ investigates the African-American women’s problem of estrangement and identity crisis in America. It also sheds light upon the psychological consequences that resulted from the violation of marginalized women’s identity. Furthermore, this poem shows the black women’s self-debasement, helplessness, and double consciousness that emanate from the sense of uprootedness. Finally, this paper finds out that the negative, debased and inferior stereotypical image held by the society did not only contribute to the marginalization of black women but also silenced and muted their voices.

Keywords: stereotypical images, marginalized women, Rita Dove, identity

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1235 Technical Evaluation of Upgrading a Simple Gas Turbine Fired by Diesel to a Combined Cycle Power Plant in Kingdom of Suadi Arabistan Using WinSim Design II Software

Authors: Salman Obaidoon, Mohamed Hassan, Omer Bakather

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As environmental regulations increase, the need for a clean and inexpensive energy is becoming necessary these days using an available raw material with high efficiency and low emissions of toxic gases. This paper presents a study on modifying a gas turbine power plant fired by diesel, which is located in Saudi Arabia in order to increase the efficiency and capacity of the station as well as decrease the rate of emissions. The studied power plant consists of 30 units with different capacities and total net power is 1470 MW. The study was conducted on unit number 25 (GT-25) which produces 72.3 MW with 29.5% efficiency. In the beginning, the unit was modeled and simulated by using WinSim Design II software. In this step, actual unit data were used in order to test the validity of the model. The net power and efficiency obtained from software were 76.4 MW and 32.2% respectively. A difference of about 6% was found in the simulated power plant compared to the actual station which means that the model is valid. After the validation of the model, the simple gas turbine power plant was converted to a combined cycle power plant (CCPP). In this case, the exhausted gas released from the gas turbine was introduced to a heat recovery steam generator (HRSG), which consists of three heat exchangers: an economizer, an evaporator and a superheater. In this proposed model, many scenarios were conducted in order to get the optimal operating conditions. The net power of CCPP was increased to 116.4 MW while the overall efficiency of the unit was reached to 49.02%, consuming the same amount of fuel for the gas turbine power plant. For the purpose of comparing the rate of emissions of carbon dioxide on each model. It was found that the rate of CO₂ emissions was decreased from 15.94 kg/s to 9.22 kg/s by using the combined cycle power model as a result of reducing of the amount of diesel from 5.08 kg/s to 2.94 kg/s needed to produce 76.5 MW. The results indicate that the rate of emissions of carbon dioxide was decreased by 42.133% in CCPP compared to the simple gas turbine power plant.

Keywords: combined cycle power plant, efficiency, heat recovery steam generator, simulation, validation, WinSim design II software

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1234 Case Study: Geomat Installation against Slope Erosion

Authors: Serap Kaymakci, Dogan Gundogdu, M. Bugra Yagcioglu

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Erosion (soil erosion) is a phenomenon in which the soil on the slope surface is exposed to natural influences such as wind, rainfall, etc. in open areas. The most natural solution to prevent erosion is to plant surfaces exposed to erosion. However, proper ground and natural conditions must be provided in order for planting to occur. Erosion is prevented in a fast and natural way and the loss of soil is reduced mostly. Lead to allowing plants to hold onto the soil with its three-dimensional and hollow structure are as follows: The types of geomat called MacMat that is used in a case study in Turkey in order to prevent water carry over due to rainfall. The geosynthetic combined with double twisted steel wire mesh. That consists of 95% Zn–5% Al alloy coated double twisted steel wire based that is a reinforced MacMat (geosynthetic three-dimensional erosion control mat) obtained by a polypropylene consisted (mesh type 8x10-Wire diam. 2.70 mm–95% Zn–5% Al alloy coated). That is developed by the progress of the technology. When using reinforced MacMat on top clay liners, fixing pins should not be used as they will rupture the mats. Mats are simply anchored (J Type) in the top trench and, if necessary, in intermediate berm trenches. If the slope angle greater than 20°, it is necessary to use additional rebar depending soil properties also. These applications may have specific technical and installation requirements. In that project, the main purpose is erosion control after that is greening. There is a slope area around the factory which is located in Gebze, İstanbul.

Keywords: erosion, GeoMat, geosynthetic, slope

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1233 Increasing Student Engagement through Culturally-Responsive Classroom Management

Authors: Catherine P. Bradshaw, Elise T. Pas, Katrina J. Debnam, Jessika H. Bottiani, Michael Rosenberg

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Worldwide, ethnically and culturally diverse students are at increased risk for school failure, discipline problems, and dropout. Despite decades of concern about this issue of disparities in education and other fields (e.g., 'school to prison pipeline'), there has been limited empirical examination of models that can actually reduce these gaps in schools. Moreover, few studies have examined the effectiveness of in-service teacher interventions and supports specifically designed to reduce discipline disparities and improve student engagement. This session provides an overview of the evidence-based Double Check model which serves as a framework for teachers to use culturally-responsive strategies to engage ethnically and culturally diverse students in the classroom and reduce discipline problems. Specifically, Double Check is a school-based prevention program which includes three core components: (a) enhancements to the school-wide Positive Behavioral Interventions and Supports (PBIS) tier-1 level of support; (b) five one-hour professional development training sessions, each of which addresses five domains of cultural competence (i.e., connection to the curriculum, authentic relationships, reflective thinking, effective communication, and sensitivity to students’ culture); and (c) coaching of classroom teachers using an adapted version of the Classroom Check-Up, which intends to increase teachers’ use of effective classroom management and culturally-responsive strategies using research-based motivational interviewing and data-informed problem-solving approaches. This paper presents findings from a randomized controlled trial (RCT) testing the impact of Double Check, on office discipline referrals (disaggregated by race) and independently observed and self-reported culturally-responsive practices and classroom behavior management. The RCT included 12 elementary and middle schools; 159 classroom teachers were randomized either to receive coaching or serve as comparisons. Specifically, multilevel analyses indicated that teacher self-reported culturally responsive behavior management improved over the course of the school year for teachers who received the coaching and professional development. However, the average annual office discipline referrals issued to black students were reduced among teachers who were randomly assigned to receive coaching relative to comparison teachers. Similarly, observations conducted by trained external raters indicated significantly more teacher proactive behavior management and anticipation of student problems, higher student compliance, less student non-compliance, and less socially disruptive behaviors in classrooms led by coached teachers than classrooms led teachers randomly assigned to the non-coached condition. These findings indicated promising effects of the Double Check model on a range of teacher and student outcomes, including disproportionality in office discipline referrals among Black students. These results also suggest that the Double Check model is one of only a few systematic approaches to promoting culturally-responsive behavior management which has been rigorously tested and shown to be associated with improvements in either student or staff outcomes indicated significant reductions in discipline problems and improvements in behavior management. Implications of these findings are considered within the broader context of globalization and demographic shifts, and their impacts on schools. These issues are particularly timely, given growing concerns about immigration policies in the U.S. and abroad.

Keywords: ethnically and culturally diverse students, student engagement, school-based prevention, academic achievement

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1232 Development of Nondestructive Imaging Analysis Method Using Muonic X-Ray with a Double-Sided Silicon Strip Detector

Authors: I-Huan Chiu, Kazuhiko Ninomiya, Shin’ichiro Takeda, Meito Kajino, Miho Katsuragawa, Shunsaku Nagasawa, Atsushi Shinohara, Tadayuki Takahashi, Ryota Tomaru, Shin Watanabe, Goro Yabu

Abstract:

In recent years, a nondestructive elemental analysis method based on muonic X-ray measurements has been developed and applied for various samples. Muonic X-rays are emitted after the formation of a muonic atom, which occurs when a negatively charged muon is captured in a muon atomic orbit around the nucleus. Because muonic X-rays have higher energy than electronic X-rays due to the muon mass, they can be measured without being absorbed by a material. Thus, estimating the two-dimensional (2D) elemental distribution of a sample became possible using an X-ray imaging detector. In this work, we report a non-destructive imaging experiment using muonic X-rays at Japan Proton Accelerator Research Complex. The irradiated target consisted of polypropylene material, and a double-sided silicon strip detector, which was developed as an imaging detector for astronomical observation, was employed. A peak corresponding to muonic X-rays from the carbon atoms in the target was clearly observed in the energy spectrum at an energy of 14 keV, and 2D visualizations were successfully reconstructed to reveal the projection image from the target. This result demonstrates the potential of the non-destructive elemental imaging method that is based on muonic X-ray measurement. To obtain a higher position resolution for imaging a smaller target, a new detector system will be developed to improve the statistical analysis in further research.

Keywords: DSSD, muon, muonic X-ray, imaging, non-destructive analysis

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1231 The Inhibition of Sexual Pleasure and Its Associations with Cultural Messages

Authors: Fabiola Trejo Perez, Rolando Diaz Loving

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Sexual pleasure consists of the positively valued feelings induced by sexual stimuli, but it is also weighed down by pop-psychological baggage, and subjected to cross-cultural and cross-historical variation. Social and individual interpretations of what can or can’t be considered as pleasurable are intertwined with culture’s predominant values, norms and beliefs. For each culture, sexual norms work as a guide to be followed in order to model socially accepted behaviors. Therefore, cultural messages regarding sexuality are usually directed to restrict men and women from enjoyment, sexual satisfaction and specifically orgasm. Given that sexual pleasure hasn’t been recognized as an accepted topic of open discussion, particularly for women, people have to eventually complement their knowledge using their own experience filling in the blanks from what little has been said. Thus, this research aims to identify which are the particular social messages associated with the easing or inhibition of sexual pleasure. Three hundred Mexican men and women ages 25 to 35 years old answered a self-report survey composed by the Inventory of facilitators and inhibitors of sexual pleasure and the Sexual premises questionnaire via pencil-paper and online. Results show a high endorsement to double standard messages associated with higher levels of sexual pleasure inhibitors like feeling pressured to have sexual activity, guilt and inability to reach orgasm, in contrast with people who endorse more permissive norms and beliefs, feeling connected to their sexual partners and confident with themselves. These results illustrate that the shaping of sexuality, from experience to society, is comprised of an important relationship between culture and sexual pleasure.

Keywords: culture, sexual double standard, sexual norms and beliefs, sexual pleasure

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1230 Investigate the Effect and the Main Influencing Factors of the Accelerated Reader Programme on Chinese Primary School Students’ Reading Achievement

Authors: Fujia Yang

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Alongside technological innovation, the current “double reduction” policy and English Curriculum Standards for Compulsory Education in China both emphasise and encourage appropriately integrating educational technologies into the classroom. Therefore, schools are increasingly using digital means to engage students in English reading, but the impact of such technologies on Chinese pupils’ reading achievement remains unclear. To serve as a reference for reforming English reading education in primary schools under the double reduction policy, this study investigates the effects and primary influencing factors of a specific reading programme, Accelerated Reader (AR), on Chinese primary school students’ reading achievement. A quantitative online survey was used to collect 37 valid questionnaires from teachers, and the results demonstrate that, from teachers’ perspectives, the AR program seemed to positively affect students’ reading achievement by recommending material at the appropriate reading levels and developing students’ reading habits. Although the reading enjoyment derived from the AR program does not directly influence students’ reading achievement, these factors are strongly correlated. This can be explained by the self-paced, independent learning AR format, its high accuracy in predicting reading level, the quiz format and external motivation, and the importance of examinations and resource limitations in China. The results of this study may support reforming English reading education in Chinese primary schools.

Keywords: educational technology, reading programme, primary students, accelerated reader, reading effects

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1229 Comparing Double-Stranded RNA Uptake Mechanisms in Dipteran and Lepidopteran Cell Lines

Authors: Nazanin Amanat, Alison Tayler, Steve Whyard

Abstract:

While chemical insecticides effectively control many insect pests, they also harm many non-target species. Double-stranded RNA (dsRNA) pesticides, in contrast, can be designed to target unique gene sequences and thus act in a species-specific manner. DsRNA insecticides do not, however, work equally well for all insects, and for some species that are considered refractory to dsRNA, a primary factor affecting efficacy is the relative ease by which dsRNA can enter a target cell’s cytoplasm. In this study, we are examining how different structured dsRNAs (linear, hairpin, and paperclip) can enter mosquito and lepidopteran cells, as they represent dsRNA-sensitive and refractory species, respectively. To determine how the dsRNAs enter the cells, we are using chemical inhibitors and RNA interference (RNAi)-mediated knockdown of key proteins associated with different endocytosis processes. Understanding how different dsRNAs enter cells will ultimately help in the design of molecules that overcome refractoriness to RNAi or develop resistance to dsRNA-based insecticides. To date, we have conducted chemical inhibitor experiments on both cell lines and have evidence that linear dsRNAs enter the cells using clathrin-mediated endocytosis, while the paperclip dsRNAs (pcRNAs) can enter both species’ cells in a clathrin-independent manner to induce RNAi. An alternative uptake mechanism for the pcRNAs has been tentatively identified, and the outcomes of our RNAi-mediated knockdown experiments, which should provide corroborative evidence of our initial findings, will be discussed.

Keywords: dsRNA, RNAi, uptake, insecticides, dipteran, lepidopteran

Procedia PDF Downloads 73
1228 New Suspension Mechanism for a Formula Car using Camber Thrust

Authors: Shinji Kajiwara

Abstract:

The basic ability of a vehicle is the ability to “run”, “turn” and “stop”. The safeness and comfort during a drive on various road surfaces and speed depends on the performance of these basic abilities of the vehicle. Stability and maneuverability of a vehicle is vital in automotive engineering. Stability of a vehicle is the ability of the vehicle to revert back to a stable state during a drive when faced with crosswind and irregular road conditions. Maneuverability of a vehicle is the ability of the vehicle to change direction during a drive swiftly based on the steering of the driver. The stability and maneuverability of a vehicle can also be defined as the driving stability of the vehicle. Since fossil fueled vehicle is the main type of transportation today, the environmental factor in automotive engineering is also vital. By improving the fuel efficiency of the vehicle, the overall carbon emission will be reduced thus reducing the effect of global warming and greenhouse gas on the Earth. Another main focus of the automotive engineering is the safety performance of the vehicle especially with the worrying increase of vehicle collision every day. With better safety performance on a vehicle, every driver will be more confidence driving every day. Next, let us focus on the “turn” ability of a vehicle. By improving this particular ability of the vehicle, the cornering limit of the vehicle can be improved thus increasing the stability and maneuverability factor. In order to improve the cornering limit of the vehicle, a study to find the balance between the steering systems, the stability of the vehicle, higher lateral acceleration and the cornering limit detection must be conducted. The aim of this research is to study and develop a new suspension system that that will boost the lateral acceleration of the vehicle and ultimately improving the cornering limit of the vehicle. This research will also study environmental factor and the stability factor of the new suspension system. The double wishbone suspension system is widely used in four-wheel vehicle especially for high cornering performance sports car and racing car. The double wishbone designs allow the engineer to carefully control the motion of the wheel by controlling such parameters as camber angle, caster angle, toe pattern, roll center height, scrub radius, scuff and more. The development of the new suspension system will focus on the ability of the new suspension system to optimize the camber control and to improve the camber limit during a cornering motion. The research will be carried out using the CAE analysis tool. Using this analysis tool we will develop a JSAE Formula Machine equipped with the double wishbone system and also the new suspension system and conduct simulation and conduct studies on performance of both suspension systems.

Keywords: automobile, camber thrust, cornering force, suspension

Procedia PDF Downloads 323
1227 A Design of Elliptic Curve Cryptography Processor based on SM2 over GF(p)

Authors: Shiji Hu, Lei Li, Wanting Zhou, DaoHong Yang

Abstract:

The data encryption, is the foundation of today’s communication. On this basis, how to improve the speed of data encryption and decryption is always a problem that scholars work for. In this paper, we proposed an elliptic curve crypto processor architecture based on SM2 prime field. In terms of hardware implementation, we optimized the algorithms in different stages of the structure. In finite field modulo operation, we proposed an optimized improvement of Karatsuba-Ofman multiplication algorithm, and shorten the critical path through pipeline structure in the algorithm implementation. Based on SM2 recommended prime field, a fast modular reduction algorithm is used to reduce 512-bit wide data obtained from the multiplication unit. The radix-4 extended Euclidean algorithm was used to realize the conversion between affine coordinate system and Jacobi projective coordinate system. In the parallel scheduling of point operations on elliptic curves, we proposed a three-level parallel structure of point addition and point double based on the Jacobian projective coordinate system. Combined with the scalar multiplication algorithm, we added mutual pre-operation to the point addition and double point operation to improve the efficiency of the scalar point multiplication. The proposed ECC hardware architecture was verified and implemented on Xilinx Virtex-7 and ZYNQ-7 platforms, and each 256-bit scalar multiplication operation took 0.275ms. The performance for handling scalar multiplication is 32 times that of CPU(dual-core ARM Cortex-A9).

Keywords: Elliptic curve cryptosystems, SM2, modular multiplication, point multiplication.

Procedia PDF Downloads 100
1226 Comparison of Acetylcholinesterase Reactivators Cytotoxicity with Their Structure

Authors: Lubica Muckova, Petr Jost, Jaroslav Pejchal, Daniel Jun

Abstract:

The development of acetylcholinesterase reactivators, i.e. antidotes against organophosphorus poisoning, is an important goal of defence research. The aim of this study was to compare cytotoxicity and chemical structure of 5 currently available (pralidoxime, trimedoxime, obidoxime, methoxime, and asoxime) and 4 newly developed compounds (K027, K074, K075, and K203). In oximes, there could be at least four important structural factors affecting their toxicity, including the number of oxime groups in the molecule, the position of oxime group(s) on pyridinium ring, the length of carbon linker, and the substitution by oxygen or insertion of the double bond into the connection chain. The cytotoxicity of tested substances was measured using colorimetric 3-(4,5-dimethylthiazol-2-yl)-2,5-diphenyl-tetrazolium bromide assay (MTT assay) in SH-SY5Y cell line. Toxicity was expressed as toxicological index IC₅₀. The tested compounds showed different cytotoxicity ranging from 1.5 to 27 mM. K027 was the least, and methoxime was the most toxic reactivator. The lowest toxicity was found in a monopyridinium reactivator and bispyridinium reactivators with simple 3C carbon linker. Shortening of connection chain length to 1C, incorporation of oxygen moiety into 3C compounds, elongation of carbon linker to 4C and insertion of a double bond into 4C substances increase AChE reactivators' cytotoxicity. Acknowledgements: This work was supported by a long-term organization development plan Medical Aspects of Weapons of Mass Destruction of the Faculty of Military Health Sciences, University of Defence.

Keywords: acetylcholinesterase, cytotoxicity, organophosphorus poisoning, reactivators of acetylcholinesterase

Procedia PDF Downloads 307
1225 Piezotronic Effect on Electrical Characteristics of Zinc Oxide Varistors

Authors: Nadine Raidl, Benjamin Kaufmann, Michael Hofstätter, Peter Supancic

Abstract:

If polycrystalline ZnO is properly doped and sintered under very specific conditions, it shows unique electrical properties, which are indispensable for today’s electronic industries, where it is used as the number one overvoltage protection material. Under a critical voltage, the polycrystalline bulk exhibits high electrical resistance but becomes suddenly up to twelve magnitudes more conductive if this voltage limit is exceeded (i.e., varistor effect). It is known that these peerless properties have their origin in the grain boundaries of the material. Electric charge is accumulated in the boundaries, causing a depletion layer in their vicinity and forming potential barriers (so-called Double Schottky Barriers, or DSB) which are responsible for the highly non-linear conductivity. Since ZnO is a piezoelectric material, mechanical stresses induce polarisation charges that modify the DSB heights and as a result the global electrical characteristics (i.e., piezotronic effect). In this work, a finite element method was used to simulate emerging stresses on individual grains in the bulk. Besides, experimental efforts were made to testify a coherent model that could explain this influence. Electron back scattering diffraction was used to identify grain orientations. With the help of wet chemical etching, grain polarization was determined. Micro lock-in infrared thermography (MLIRT) was applied to detect current paths through the material, and a micro 4-point probes method system (M4PPS) was employed to investigate current-voltage characteristics between single grains. Bulk samples were tested under uniaxial pressure. It was found that the conductivity can increase by up to three orders of magnitude with increasing stress. Through in-situ MLIRT, it could be shown that this effect is caused by the activation of additional current paths in the material. Further, compressive tests were performed on miniaturized samples with grain paths containing solely one or two grain boundaries. The tests evinced both an increase of the conductivity, as observed for the bulk, as well as a decreased conductivity. This phenomenon has been predicted theoretically and can be explained by piezotronically induced surface charges that have an impact on the DSB at the grain boundaries. Depending on grain orientation and stress direction, DSB can be raised or lowered. Also, the experiments revealed that the conductivity within one single specimen can increase and decrease, depending on the current direction. This novel finding indicates the existence of asymmetric Double Schottky Barriers, which was furthermore proved by complementary methods. MLIRT studies showed that the intensity of heat generation within individual current paths is dependent on the direction of the stimulating current. M4PPS was used to study the relationship between the I-V characteristics of single grain boundaries and grain orientation and revealed asymmetric behavior for very specific orientation configurations. A new model for the Double Schottky Barrier, taking into account the natural asymmetry and explaining the experimental results, will be given.

Keywords: Asymmetric Double Schottky Barrier, piezotronic, varistor, zinc oxide

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1224 Use of Magnesium as a Renewable Energy Source

Authors: Rafayel K. Kostanyan

Abstract:

The opportunities of use of metallic magnesium as a generator of hydrogen gas, as well as thermal and electric energy is presented in the paper. Various schemes of magnesium application are discussed and power characteristics of corresponding devices are presented. Economic estimation of hydrogen price obtained by different methods is made, including the use of magnesium as a source of hydrogen for transportation in comparison with gasoline. Details and prospects of our new inexpensive technology of magnesium production from magnesium hydroxide and magnesium bearing rocks (which are available worldwide and in Armenia) are analyzed. It is estimated the threshold cost of Mg production at which application of this metal in power engineering is economically justified.

Keywords: energy, electrodialysis, magnesium, new technology

Procedia PDF Downloads 272
1223 Development of a Laboratory Laser-Produced Plasma “Water Window” X-Ray Source for Radiobiology Experiments

Authors: Daniel Adjei, Mesfin Getachew Ayele, Przemyslaw Wachulak, Andrzej Bartnik, Luděk Vyšín, Henryk Fiedorowicz, Inam Ul Ahad, Lukasz Wegrzynski, Anna Wiechecka, Janusz Lekki, Wojciech M. Kwiatek

Abstract:

Laser produced plasma light sources, emitting high intensity pulses of X-rays, delivering high doses are useful to understand the mechanisms of high dose effects on biological samples. In this study, a desk-top laser plasma soft X-ray source, developed for radio biology research, is presented. The source is based on a double-stream gas puff target, irradiated with a commercial Nd:YAG laser (EKSPLA), which generates laser pulses of 4 ns time duration and energy up to 800 mJ at 10 Hz repetition rate. The source has been optimized for maximum emission in the “water window” wavelength range from 2.3 nm to 4.4 nm by using pure gas (argon, nitrogen and krypton) and spectral filtering. Results of the source characterization measurements and dosimetry of the produced soft X-ray radiation are shown and discussed. The high brightness of the laser produced plasma soft X-ray source and the low penetration depth of the produced X-ray radiation in biological specimen allows a high dose rate to be delivered to the specimen of over 28 Gy/shot; and 280 Gy/s at the maximum repetition rate of the laser system. The source has a unique capability for irradiation of cells with high pulse dose both in vacuum and He-environment. Demonstration of the source to induce DNA double- and single strand breaks will be discussed.

Keywords: laser produced plasma, soft X-rays, radio biology experiments, dosimetry

Procedia PDF Downloads 590
1222 Photoelastic Analysis and Finite Elements Analysis of a Stress Field Developed in a Double Edge Notched Specimen

Authors: A. Bilek, M. Beldi, T. Cherfi, S. Djebali, S. Larbi

Abstract:

Finite elements analysis and photoelasticity are used to determine the stress field developed in a double edge notched specimen loaded in tension. The specimen is cut in a birefringent plate. Experimental isochromatic fringes are obtained with circularly polarized light on the analyzer of a regular polariscope. The fringes represent the loci of points of equal maximum shear stress. In order to obtain the stress values corresponding to the fringe orders recorded in the notched specimen, particularly in the neighborhood of the notches, a calibrating disc made of the same material is loaded in compression along its diameter in order to determine the photoelastic fringe value. This fringe value is also used in the finite elements solution in order to obtain the simulated photoelastic fringes, the isochromatics as well as the isoclinics. A color scale is used by the software to represent the simulated fringes on the whole model. The stress concentration factor can be readily obtained at the notches. Good agreements are obtained between the experimental and the simulated fringe patterns and between the graphs of the shear stress particularly in the neighborhood of the notches. The purpose in this paper is to show that one can obtain rapidly and accurately, by the finite element analysis, the isochromatic and the isoclinic fringe patterns in a stressed model as the experimental procedure can be time consuming. Stress fields can therefore be analyzed in three dimensional models as long as the meshing and the limit conditions are properly set in the program.

Keywords: isochromatic fringe, isoclinic fringe, photoelasticity, stress concentration factor

Procedia PDF Downloads 230
1221 A Review of the Drawbacks of Current Fixed Connection Façade Systems, Non-Structural Standards, and Ways of Integrating Movable Façade Technology into Buildings

Authors: P. Abtahi, B. Samali

Abstract:

Façade panels of various shapes, weights, and connections usually act as a barrier between the indoor and outdoor environments. They also play a major role in enhancing the aesthetics of building structures. They are attached by different types of connections to the primary structure or inner panels in double skin façade skins. Structural buildings designed to withstand seismic shocks have been undergoing a critical appraisal in recent years, with the emphasis changing from ‘strength’ to ‘performance’. Performance based design and analysis have found their way into research, development, and practice of earthquake engineering, particularly after the 1994 Northridge and 1995 Kobe earthquakes. The design performance of facades as non-structural elements has now focused mainly on evaluating the damage sustained by façade frames with fixed connections, not movable ones. This paper will review current design standards for structural buildings, including the performance of structural and non-structural components during earthquake excitations in order to overview and evaluate the damage assessment and behaviour of various façade systems in building structures during seismic activities. The proposed solutions for each facade system will be discussed case by case to evaluate their potential for incorporation with newly designed connections. Finally, Double-Skin-Facade systems can potentially be combined with movable facade technology, although other glazing systems would require minor to major changes in their design before being integrated into the system.

Keywords: building performance, earthquake engineering, glazing system, movable façade technology

Procedia PDF Downloads 549
1220 An Experimental Investigation on Productivity and Performance of an Improved Design of Basin Type Solar Still

Authors: Mahmoud S. El-Sebaey, Asko Ellman, Ahmed Hegazy, Tarek Ghonim

Abstract:

Due to population growth, the need for drinkable healthy water is highly increased. Consequently, and since the conventional sources of water are limited, researchers devoted their efforts to oceans and seas for obtaining fresh drinkable water by thermal distillation. The current work is dedicated to the design and fabrication of modified solar still model, as well as conventional solar still for the sake of comparison. The modified still is single slope double basin solar still. The still consists of a lower basin with a dimension of 1000 mm x 1000 mm which contains the sea water, as well as the top basin that made with 4 mm acrylic, was temporarily kept on the supporting strips permanently fixed with the side walls. Equally ten spaced vertical glass strips of 50 mm height and 3 mm thickness were provided at the upper basin for the stagnancy of the water. Window glass of 3 mm was used as the transparent cover with 23° inclination at the top of the still. Furthermore, the performance evaluation and comparison of these two models in converting salty seawater into drinkable freshwater are introduced, analyzed and discussed. The experiments were performed during the period from June to July 2018 at seawater depths of 2, 3, 4 and 5 cm. Additionally, the solar still models were operated simultaneously in the same climatic conditions to analyze the influence of the modifications on the freshwater output. It can be concluded that the modified design of double basin single slope solar still shows the maximum freshwater output at all water depths tested. The results showed that the daily productivity for modified and conventional solar still was 2.9 and 1.8 dm³/m² day, indicating an increase of 60% in fresh water production.

Keywords: freshwater output, solar still, solar energy, thermal desalination

Procedia PDF Downloads 136
1219 A Novel Parametric Chaos-Based Switching System PCSS for Image Encryption

Authors: Mohamed Salah Azzaz, Camel Tanougast, Tarek Hadjem

Abstract:

In this paper, a new low-cost image encryption technique is proposed and analyzed. The developed chaos-based key generator provides complex behavior and can change it automatically via a random-like switching rule. The designed encryption scheme is called PCSS (Parametric Chaos-based Switching System). The performances of this technique were evaluated in terms of data security and privacy. Simulation results have shown the effectiveness of this technique, and it can thereafter, ready for a hardware implementation.

Keywords: chaos, encryption, security, image

Procedia PDF Downloads 475
1218 The Concept of Accounting in Islamic Transactions

Authors: Ahmad Abdulkadir Ibrahim

Abstract:

The Islamic law of transactions laid down the methods and instruments of accounting and analyzed its basic assumptions in the modern world. There is a need to examine the implications of accounting initiatives in the Muslim world and attempt to outline the important characteristics of Islamic accounting and how Islamic accounting resolves the problem of measuring the cost of Murabaha goods in case of exchange rate variation. The research tends to discuss an analytical approach to the Islamic accounting concept as well as elaborating the jurisprudential matter and practical aspects of accounting in Islamic financial transactions. It also aims to alert the practitioners of accounting in the Islamic world to be aware of the concept of accounting in Islamic jurisprudence and its historical development. The methodology adopted in this research is the qualitative method through the consultation of relevant literature, which focuses on the thematic study of the subject matter. This is followed by an analysis and discussion of the contents of the materials used. It is concluded that Islamic accounting is unique in its norms as it has been characterized by fairness, accuracy in measuring tools, truthfulness, mutual trust, moderation in making a profit, and tolerance. It was also qualified by capacity and flexibility in terms of the tools and terminology used and invented by Islamic jurisprudence in the accounting system, which indicates its validity and consistency anytime and anywhere. An important conclusion of the research also lies in the refutation of the popular idea that an Italian writer known as Luca Pacilio was the first writer who developed the basis of double-entry due to the presented proofs by Muslim scholars of critical accounting developments, which cannot be ignored. It concludes further that Islamic jurisprudence draws the accounting system codified in the foundations of a market that is far from usury, fraud, cheating, and unfair competition in all areas.

Keywords: accounting, Islamic accounting, Islamic transactions, Islamic jurisprudence, double entry, murabaha, characteristics

Procedia PDF Downloads 64
1217 Study of Expatriation as Countermeasure to Citizenship-Based Taxation

Authors: Gabriele Palumbo

Abstract:

This research empirically examines some of the reasons behind the fact that recently the number of people giving up their American citizenship for tax purposes has recently increased drastically. The United States Jurisdiction represents a unicum in the practice of taxing worldwide income not only to residents of the United States but also to U.S. citizens living abroad. The worldwide income taxation also affects people defined as “Accidental Americans” who are unaware that they are U.S. citizens. Those people are considered Americans even though they have not been to the United States. American residents abroad can rely on United States income tax treaties and some national law provisions, such as the exclusion of foreign income and foreign tax credits, which are designed specifically to avoid double taxation. However, this mechanism may prove unsatisfactory for people who have not been linked anymore or individuals who have never had relations with the United States. U.S. citizens who are determined to cut all of the ties between themselves and the United States, especially those that involve tax implications, can renounce their U.S. citizenship with the expatriation procedure. The expatriation process represents the extrema ratio and implicates several steps which must be followed carefully. This paper shows the complexity of the procedure that a U.S. citizen who is resident in a foreign country would have to follow to relinquish U.S. citizenship for tax purposes. The mechanism is intended to discourage people from renounce. Going beyond the question of whether U.S. tax regulation is fair or not, this principle nowadays characterizes a popular topic that many scholars and lawyers are discussing. The outcome provides interesting implications that could induce the Congress to rethink the definition of citizenship for both fiscal and nationality law purposes. Indeed, even if a sort of checks and balances has the task of mitigating the renunciation of U.S. citizenship, more and more U.S. citizens desire to get rid of their citizenship.

Keywords: double taxation, expatriation tax, international taxation, relinquishment of United States citizenship

Procedia PDF Downloads 113