Search results for: variable range hopping
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 8448

Search results for: variable range hopping

7938 Impact of External Temperature on the Speleothem Growth in the Moravian Karst

Authors: Frantisek Odvarka

Abstract:

Based on the data from the Moravian Karst, the influence of the calcite speleothem growth by selected meteorological factors was evaluated. External temperature was determined as one of the main factors influencing speleothem growth in Moravian Karst. This factor significantly influences the CO₂ concentration in soil/epikarst, and cave atmosphere in the Moravian Karst and significantly contributes to the changes in the CO₂ partial pressure differences between soil/epikarst and cave atmosphere in Moravian Karst, which determines the drip water supersaturation with respect to the calcite and quantity of precipitated calcite in the Moravian Karst cave environment. External air temperatures and cave air temperatures were measured using a COMET S3120 data logger, which can measure temperatures in the range from -30 to +80 °C with an accuracy of ± 0.4 °C. CO₂ concentrations in the cave and soils were measured with a FT A600 CO₂H Ahlborn probe (value range 0 ppmv to 10,000 ppmv, accuracy 1 ppmv), which was connected to the data logger ALMEMO 2290-4, V5 Ahlborn. The soil temperature was measured with a FHA646E1 Ahlborn probe (temperature range -20 to 70 °C, accuracy ± 0.4 °C) connected to an ALMEMO 2290-4 V5 Ahlborn data logger. The airflow velocities into and out of the cave were monitored by a FVA395 TH4 Thermo anemometer (speed range from 0.05 to 2 m s⁻¹, accuracy ± 0.04 m s⁻¹), which was connected to the ALMEMO 2590-4 V5 Ahlborn data logger for recording. The flow was measured in the lower and upper entrance of the Imperial Cave. The data were analyzed in MS Office Excel 2019 and PHREEQC.

Keywords: speleothem growth, carbon dioxide partial pressure, Moravian Karst, external temperature

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7937 Full-Field Estimation of Cyclic Threshold Shear Strain

Authors: E. E. S. Uy, T. Noda, K. Nakai, J. R. Dungca

Abstract:

Cyclic threshold shear strain is the cyclic shear strain amplitude that serves as the indicator of the development of pore water pressure. The parameter can be obtained by performing either cyclic triaxial test, shaking table test, cyclic simple shear or resonant column. In a cyclic triaxial test, other researchers install measuring devices in close proximity of the soil to measure the parameter. In this study, an attempt was made to estimate the cyclic threshold shear strain parameter using full-field measurement technique. The technique uses a camera to monitor and measure the movement of the soil. For this study, the technique was incorporated in a strain-controlled consolidated undrained cyclic triaxial test. Calibration of the camera was first performed to ensure that the camera can properly measure the deformation under cyclic loading. Its capacity to measure deformation was also investigated using a cylindrical rubber dummy. Two-dimensional image processing was implemented. Lucas and Kanade optical flow algorithm was applied to track the movement of the soil particles. Results from the full-field measurement technique were compared with the results from the linear variable displacement transducer. A range of values was determined from the estimation. This was due to the nonhomogeneous deformation of the soil observed during the cyclic loading. The minimum values were in the order of 10-2% in some areas of the specimen.

Keywords: cyclic loading, cyclic threshold shear strain, full-field measurement, optical flow

Procedia PDF Downloads 220
7936 Neural Network Modelling for Turkey Railway Load Carrying Demand

Authors: Humeyra Bolakar Tosun

Abstract:

The transport sector has an undisputed place in human life. People need transport access to continuous increase day by day with growing population. The number of rail network, urban transport planning, infrastructure improvements, transportation management and other related areas is a key factor affecting our country made it quite necessary to improve the work of transportation. In this context, it plays an important role in domestic rail freight demand planning. Alternatives that the increase in the transportation field and has made it mandatory requirements such as the demand for improving transport quality. In this study generally is known and used in studies by the definition, rail freight transport, railway line length, population, energy consumption. In this study, Iron Road Load Net Demand was modeled by multiple regression and ANN methods. In this study, model dependent variable (Output) is Iron Road Load Net demand and 6 entries variable was determined. These outcome values extracted from the model using ANN and regression model results. In the regression model, some parameters are considered as determinative parameters, and the coefficients of the determinants give meaningful results. As a result, ANN model has been shown to be more successful than traditional regression model.

Keywords: railway load carrying, neural network, modelling transport, transportation

Procedia PDF Downloads 134
7935 Improving Decision-Making in Multi-Project Environments within Organizational Information Systems Using Blockchain Technology

Authors: Seyed Hossein Iranmanesh, Hassan Nouri, Seyed Reza Iranmanesh

Abstract:

In the dynamic and complex landscape of today’s business, organizations often face challenges in impactful decision-making across multi-project settings. To efficiently allocate resources, coordinate tasks, and optimize project outcomes, establishing robust decision-making processes is essential. Furthermore, the increasing importance of information systems and their integration within organizational workflows introduces an additional layer of complexity. This research proposes the use of blockchain technology as a suitable solution to enhance decision-making in multi-project environments, particularly within the realm of information systems. The conceptual framework in this study comprises four independent variables and one dependent variable. The identified independent variables for the targeted research include: Blockchain Layer in Integrated Systems, Quality of Generated Information ,User Satisfaction with Integrated Systems and Utilization of Integrated Systems. The project’s performance, considered as the dependent variable and moderated by organizational policies and procedures, reflects the impact of blockchain technology adoption on organizational effectiveness1. The results highlight the significant influence of blockchain implementation on organizational performance.

Keywords: multi-project environments, decision support systems, information systems, blockchain technology, decentralized systems.

Procedia PDF Downloads 40
7934 Synthesis, Characterization and Electrical Studies of Solid Polymer Electrolyte (1-x) PANI-KAg₄I₅.xAl₂O₃

Authors: Rafiuddin

Abstract:

Solid polymer electrolytes have emerged as an area of interest in the field of solid state chemistry owing to their facile and cost-effective synthesis and number of applications in different areas of chemistry, extending over a wide range of temperatures. In the present work, polymer composite solid electrolyte comprising of Polyaniline (PANI) as polymer and potassium silver iodide (KAg4I5) using alumina (Al2O3) of different compositions having the formula (1-x) PANI- KAg4I5. x Al2O3 with x ranging from 0.0 to 0.5 was prepared by solid state reaction method. The structural elucidation and characterization was done by X- Ray Diffraction (XRD), Fourier Transform Infrared Spectroscopy (FTIR), Thermogravimetric- Differential Thermal Analysis (TG-DTA) and Impedance Spectroscopy. The thermal analysis shows a phase transition at 147°C attributed to β-α phase transition of AgI due to the disproportionation of KAg4I5 to AgI and KAg2I3 at temperatures higher than 36°C. The X Ray diffraction analysis also confirms the presence of both AgI and KAg2I3 in the samples. The conductivities recorded over a temperature range of 40-250° C lie in the range of 10-1 to 10-3 S cm-1. Maximum conductivity was seen in the compositon x = 0.4 i.e. 1.84 × 10-2 Scm-1 at 313 K and 1.38 × 10-1 Scm-1 at 513 K, with a minimum activation energy of 0.14 eV.

Keywords: polymer solid electrolytes, XRD, DTA, electrical conductivity, impedance spectroscopy

Procedia PDF Downloads 285
7933 Variability of Climatic Elements in Nigeria Over Recent 100 Years

Authors: T. Salami, O. S. Idowu, N. J. Bello

Abstract:

Climatic variability is an essential issue when dealing with the issue of climate change. Variability of some climate parameter helps to determine how variable the climatic condition of a region will behave. The most important of these climatic variables which help to determine the climatic condition in an area are both the Temperature and Precipitation. This research deals with Longterm climatic variability in Nigeria. Variables examined in this analysis include near-surface temperature, near surface minimum temperature, maximum temperature, relative humidity, vapour pressure, precipitation, wet-day frequency and cloud cover using data ranging between 1901-2010. Analyses were carried out and the following methods were used: - Regression and EOF analysis. Results show that the annual average, minimum and maximum near-surface temperature all gradually increases from 1901 to 2010. And they are in the same case in a wet season and dry season. Minimum near-surface temperature, with its linear trends are significant for annual, wet season and dry season means. However, the diurnal temperature range decreases in the recent 100 years imply that the minimum near-surface temperature has increased more than the maximum. Both precipitation and wet day frequency decline from the analysis, demonstrating that Nigeria has become dryer than before by the way of rainfall. Temperature and precipitation variability has become very high during these periods especially in the Northern areas. Areas which had excessive rainfall were confronted with flooding and other related issues while area that had less precipitation were all confronted with drought. More practical issues will be presented.

Keywords: climate, variability, flooding, excessive rainfall

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7932 Development of pm2.5 Forecasting System in Seoul, South Korea Using Chemical Transport Modeling and ConvLSTM-DNN

Authors: Ji-Seok Koo, Hee‑Yong Kwon, Hui-Young Yun, Kyung-Hui Wang, Youn-Seo Koo

Abstract:

This paper presents a forecasting system for PM2.5 levels in Seoul, South Korea, leveraging a combination of chemical transport modeling and ConvLSTM-DNN machine learning technology. Exposure to PM2.5 has known detrimental impacts on public health, making its prediction crucial for establishing preventive measures. Existing forecasting models, like the Community Multiscale Air Quality (CMAQ) and Weather Research and Forecasting (WRF), are hindered by their reliance on uncertain input data, such as anthropogenic emissions and meteorological patterns, as well as certain intrinsic model limitations. The system we've developed specifically addresses these issues by integrating machine learning and using carefully selected input features that account for local and distant sources of PM2.5. In South Korea, the PM2.5 concentration is greatly influenced by both local emissions and long-range transport from China, and our model effectively captures these spatial and temporal dynamics. Our PM2.5 prediction system combines the strengths of advanced hybrid machine learning algorithms, convLSTM and DNN, to improve upon the limitations of the traditional CMAQ model. Data used in the system include forecasted information from CMAQ and WRF models, along with actual PM2.5 concentration and weather variable data from monitoring stations in China and South Korea. The system was implemented specifically for Seoul's PM2.5 forecasting.

Keywords: PM2.5 forecast, machine learning, convLSTM, DNN

Procedia PDF Downloads 43
7931 Amperometric Biosensor for Glucose Determination Based on a Recombinant Mn Peroxidase from Corn Cross-linked to a Gold Electrode

Authors: Anahita Izadyar, My Ni Van, Kayleigh Amber Rodriguez, Ilwoo Seok, Elizabeth E. Hood

Abstract:

Using a recombinant enzyme derived from corn and a simple modification, we fabricated a facile, fast, and cost-beneficial biosensor to measure glucose. The Nafion/ Plant Produced Mn Peroxidase (PPMP)– glucose oxidase (GOx)- Bovine serum albumin (BSA) /Au electrode showed an excellent amperometric response to detect glucose. This biosensor is capable of responding to a wide range of glucose—20.0 µM−15.0 mM and has a lower detection limit (LOD) of 2.90µM. The reproducibility response using six electrodes is also very substantial and indicates the high capability of this biosensor to detect a wide range of 3.10±0.19µM to 13.2±1.8 mM glucose concentration. Selectivity of this electrode was investigated in an optimized experimental solution contains 10% diet green tea with citrus containing ascorbic acid (AA), and citric acid (CA) in a wide concentration of glucose at 0.02 to 14.0mM with an LOD of 3.10µM. Reproducibility was also investigated using 4 electrodes in this sample and shows notable results in the wide concentration range of 3.35±0.45µM to of 13.0 ± 0.81 mM. We also used other voltammetry methods to evaluate this biosensor. We applied linear sweep voltammetry (LSV) and this technique shows a wide range of 0.10−15.0 mM to detect glucose with a lower detection limit of 19.5µM. The performance and strength of this enzyme biosensor were the simplicity, wide linear ranges, sensitivities, selectivity, and low limits of detection. We expect that the modified biosensor has the potential for monitoring various biofluids.

Keywords: plant-produced manganese peroxidase, enzyme-based biosensors, glucose, modified gold electrode, glucose oxidase

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7930 Thermo-Mechanical Approach to Evaluate Softening Behavior of Polystyrene: Validation and Modeling

Authors: Salah Al-Enezi, Rashed Al-Zufairi, Naseer Ahmad

Abstract:

A Thermo-mechanical technique was developed to determine softening point temperature/glass transition temperature (Tg) of polystyrene exposed to high pressures. The design utilizes the ability of carbon dioxide to lower the glass transition temperature of polymers and acts as plasticizer. In this apparatus, the sorption of carbon dioxide to induce softening of polymers as a function of temperature/pressure is performed and the extent of softening is measured in three-point-flexural-bending mode. The polymer strip was placed in the cell in contact with the linear variable differential transformer (LVDT). CO2 was pumped into the cell from a supply cylinder to reach high pressure. The results clearly showed that full softening point of the samples, accompanied by a large deformation on the polymer strip. The deflection curves are initially relatively flat and then undergo a dramatic increase as the temperature is elevated. It was found that increasing the pressure of CO2 causes the temperature curves to shift from higher to lower by increment of about 45 K, over the pressure range of 0-120 bars. The obtained experimental Tg values were validated with the values reported in the literature. Finally, it is concluded that the defection model fits consistently to the generated experimental results, which attempts to describe in more detail how the central deflection of a thin polymer strip affected by the CO2 diffusions in the polymeric samples.

Keywords: softening, high-pressure, polystyrene, CO₂ diffusions

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7929 Characterization of Mineralogy, Geochemical and Origin of Nephelinitic Jurf Ed-darawish Volcano in Western Central Jordan

Authors: Hassan Farhan Alfugha

Abstract:

the cenozoic volcanism in westt central jordan which show homohgenous lava from upper mantle.es represented by basaltic scoria cones and flows and covers approximately 10 km. fourtten nephelinitic rock samples were collected at jurf ed-darawish volcanism to analyze major minor and trace elements by using XRF.. geochemical parameters of these samp;es such as MG/MG+FE+2, the ratio range from 0.41 to 0.45 and high ti contents 3.09-3.28wt % indicate that the corresponding magmas are nearly of primary origin . this magma show low variable abundances of compatible and incompatible trace elements reflecting a homogenous source. the studied volcanic rocks, which are mainly nephlinites, belong to the alkaline rocks series containing 4.38-5.95wt% alkali oxides they are usually undersaturated in regard it the silica content, which ranges between 39.88-41.50wt.%.value compared to other jordanien basaltic rocks majorminor and trace elementes data as well as mantel xenoliths entrained in the volcanic rocks are spinel iherzolites that suggest the lithospheric mantle as the source for the pleistocene volcanism these xenoliths resided at shallow mantle depths (45 km ) because a geothermobarometric analysis yielded p-t conditions close to 15 kbar and 1100c the mantle nodules did not equilibrate with the melts indicating a fast transport from the mantle to the surface and a mgma >65 km deeper source area of the melts.

Keywords: nephelinite plestocene western central jordan, western central jordan, volcano in western central jordan, central jordan

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7928 Training Can Increase Knowledge and Skill of Teacher's on Measurement and Assessment Nutritional Status Children

Authors: Herawati Tri Siswati, Nurhidayat Ana Sıdık Fatimah

Abstract:

The Indonesia Basic Health Research, 2013 showed that prevalence of stunting of 6–12 children years old was 35,6%, wasting was 12,2% and obesiy was 9,2%. The Indonesian Goverment have School Health Program, held in coordination, plans, directing and responsible, developing and implement health student. However, it's implementation still under expected, while Indonesian Ministry of Health has initiated the School Health Program acceleration. This aimed is to know the influencing of training to knowledge and skill of elementary school teacher about measurement and assesment nutrirional status children. The research is quasy experimental with pre-post design, in Sleman disctrict, Yogyakarta province, Indonesia, 2015. Subject was all of elementary school teacher’s who responsible in School Health Program in Gamping sub-district, Sleman, Yogyakarta, i.e. 32 persons. The independent variable is training, while the dependent variable are teacher’s klowledge and skill on measurement and assesment nutrirional status children. The data was analized by t-test. The result showed that the knowledge score before training is 31,6±9,7 and after 56,4±12,6, with an increase 24,8±15,7, and p=0.00. The skill score before training is 46,6±11,1 and after 61,7±13, with an increase 15,2±14,2, p = 0.00. Training can increase the teacher’s klowledge and skill on measurement and assesment nutrirional status.

Keywords: training, school health program, nutritional status, children.

Procedia PDF Downloads 374
7927 Carbonation and Mechanical Performance of Reactive Magnesia Based Formulations

Authors: Cise Unluer

Abstract:

Reactive MgO hydrates to form brucite (Mg(OH)2, magnesium hydroxide), which can then react with CO2 and additional water to form a range of strength providing hydrated magnesium carbonates (HMCs) within cement-based formulations. The presented work focuses on the use of reactive MgO in a range of concrete mixes, where it carbonates by absorbing CO2 and gains strength accordingly. The main goal involves maximizing the amount of CO2 absorbed within construction products, thereby reducing the overall environmental impact of the designed formulations. Microstructural analyses including scanning electron microscopy (SEM), X-ray diffraction (XRD) and thermogravimetry/differential thermal analysis (TG/DTA) are used in addition to porosity, permeability and unconfined compressive strength (UCS) testing to understand the performance mechanisms. XRD Reference Intensity Ratio (RIR), acid digestion and TG/DTA are utilized to quantify the amount of CO2 sequestered, with the goal of achieving 100% carbonation through careful mix design, leading to a range of carbon neutral products with high strengths. As a result, samples stronger than those containing Portland cement (PC) were produced, revealing the link between the mechanical performance and microstructural development of the developed formulations with the amount of CO2 sequestered.

Keywords: carbonation, compressive strength, reactive MgO cement, sustainability

Procedia PDF Downloads 160
7926 Theoretical Investigation of Structural and Electronic Properties of AlBi

Authors: S. Louhibi-Fasla, H. Achour, B. Amrani

Abstract:

The purpose of this work is to provide some additional information to the existing data on the physical properties of AlBi with state-of-the-art first-principles method of the full potential linear augmented plane wave (FPLAPW). Additionally to the structural properties, the electronic properties have also been investigated. The dependence of the volume, the bulk modulus, the variation of the thermal expansion α, as well as the Debye temperature are successfully obtained in the whole range from 0 to 30 GPa and temperature range from 0 to 1200 K. The latter are the basis of solid-state science and industrial applications and their study is of importance to extend our knowledge on their specific behaviour when undergoing severe constraints of high pressure and high temperature environments.

Keywords: AlBi, FP-LAPW, structural properties, electronic properties

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7925 Ideology-Induced Contexts in the Conceptualization of 'the Islamic State' in Political Cartoons

Authors: Rim Baroudi

Abstract:

The notion of the context-induced metaphors refers to the role of different contextual aspects (socio-cultural, linguistic, bodily-physical, and ideological) in affecting metaphor production. This has not been investigated in visual discourse. This paper intends to extend the focus of this research interest to study context-induced metaphors in newspapers’ cartoons. It seeks to account for different contextual variables influencing the production of metaphors in cartoons placing special focus on the ideological variable. The aim is to demonstrate how different contextual aspects are conditioned by the ideological variable. The study applied critical metaphor approach to analyse contextual variables shaping the conceptualization of ‘the Islamic State’ in the cartoons of 3 newspapers (Al-Ryadh newspaper, Tehran Times, and The New York Times). Findings have revealed the decisive role of the ideological context in conditioning and priming the rest of contextual variables in the conceptualisation of ‘the Islamic State’ in political cartoons of the three newspapers. These findings bear special importance to the study of bodily-physical and socio-cultural variables inducing and shaping political cognition in political cartoons in a way consistent with the ideological framework within which newspapers operate.

Keywords: context-induced metaphors, ideological context, the Islamic State, political cartoons

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7924 A Neural Network System for Predicting the Hardness of Titanium Aluminum Nitrite (TiAlN) Coatings

Authors: Omar M. Elmabrouk

Abstract:

The cutting tool, in the high-speed machining process, is consistently dealing with high localized stress at the tool tip, tip temperature exceeds 800°C and the chip slides along the rake face. These conditions are affecting the tool wear, the cutting tool performances, the quality of the produced parts and the tool life. Therefore, a thin film coating on the cutting tool should be considered to improve the tool surface properties while maintaining its bulks properties. One of the general coating processes in applying thin film for hard coating purpose is PVD magnetron sputtering. In this paper, the prediction of the effects of PVD magnetron sputtering coating process parameters, sputter power in the range of (4.81-7.19 kW), bias voltage in the range of (50.00-300.00 Volts) and substrate temperature in the range of (281.08-600.00 °C), were studied using artificial neural network (ANN). The results were compared with previously published results using RSM model. It was found that the ANN is more accurate in prediction of tool hardness, and hence, it will not only improve the tool life of the tool but also significantly enhances the efficiency of the machining processes.

Keywords: artificial neural network, hardness, prediction, titanium aluminium nitrate coating

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7923 Densities and Viscosities of Binary Mixture Containing Diethylamine and 2-Alkanol

Authors: Elham jassemi Zargani, Mohammad almasi

Abstract:

Densities and viscosities for binary mixtures of diethylamine + 2 Alkanol (2 propanol up to 2 pentanol) were measured over the entire composition range and temperature interval of 293.15 to 323.15 K. Excess molar volumes V_m^E and viscosity deviations Δη were calculated and correlated by the Redlich−Kister type function to derive the coefficients and estimate the standard error. For mixtures of diethylamine with used 2-alkanols, V_m^E and Δη are negative over the entire range of mole fraction. The observed variations of these parameters, with alkanols chain length and temperature, are discussed in terms of the inter-molecular interactions between the unlike molecules of the binary mixtures.

Keywords: densities, viscosities, diethylamine, 2-alkanol, Redlich-Kister

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7922 Statistical Inferences for GQARCH-It\^{o} - Jumps Model Based on The Realized Range Volatility

Authors: Fu Jinyu, Lin Jinguan

Abstract:

This paper introduces a novel approach that unifies two types of models: one is the continuous-time jump-diffusion used to model high-frequency data, and the other is discrete-time GQARCH employed to model low-frequency financial data by embedding the discrete GQARCH structure with jumps in the instantaneous volatility process. This model is named “GQARCH-It\^{o} -Jumps mode.” We adopt the realized range-based threshold estimation for high-frequency financial data rather than the realized return-based volatility estimators, which entail the loss of intra-day information of the price movement. Meanwhile, a quasi-likelihood function for the low-frequency GQARCH structure with jumps is developed for the parametric estimate. The asymptotic theories are mainly established for the proposed estimators in the case of finite activity jumps. Moreover, simulation studies are implemented to check the finite sample performance of the proposed methodology. Specifically, it is demonstrated that how our proposed approaches can be practically used on some financial data.

Keywords: It\^{o} process, GQARCH, leverage effects, threshold, realized range-based volatility estimator, quasi-maximum likelihood estimate

Procedia PDF Downloads 140
7921 The Relationship between Trace Elements in Groundwater Linked to a History of Volcanic Activity in La Pampa and Buenos Aires Provinces, Argentina

Authors: Maisarah Jaafar, Neil I. Ward

Abstract:

Volcanic and geothermal activity can result in the release of arsenic (As), manganese (Mn), iron, selenium (Se), molybdenum (Mo) and uranium (U) into natural waters. Several studies have reported high levels of these elements in surface and groundwater in Argentina. The main focus has been on As associated with volcanic ash deposits. This study reports the trace element levels of groundwater from an agricultural region of south-eastern La Pampa and southern Buenos Aires provinces, Argentina which have reported high levels of human health problems (bone/teeth disorders, depression, arthritis, etc). Fifty-eight groundwater samples were collected from wells adjacent to Ruta 35 and an Agilent 7700x inductively coupled plasma mass spectrometer (ICP-MS) were used for total elemental analysis. Physicochemical analysis confirmed pH range of 7.05-8.84 and variable conductivity (988-3880 µS/cm) with total dissolved solid content of 502-1989 mg/l. The majority water samples are in an oxidizing environment (Eh= 45-146 mV). Total As levels ranged from (µg/l): 13.08 – 319.4 for La Pampa (LP) and 39.6 – 189.4 for Buenos Aires (BA); all above the WHO Guideline for Drinking Water, 10 µg/l As. Interestingly, Mo (LP: 1.85 – 85.39 µg/l; BA: 4.61– 55.55 µg/l;), Se (LP: 1.2 – 16.59 µg/l; BA: 0.3– 6.94 µg/l;) and U (LP: 1.85 – 85.39 µg/l; BA: 4.61– 55.55 µg/l;) levels are lower than reported values for northern La Pampa. Inter-elemental correlation displayed positive statistically significant between As-Mo, A-Se, As-U while negative statistically significant between As-Mn and As-Fe. This confirms that the source of the trace element is similar to that reported for other region of Argentina, namely volcanic ash deposition.

Keywords: Argentina, groundwater, trace element, volcanic activity

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7920 The Mediating Effect of Taxpayers’ Compliance on Internal Business Process-Tax Revenue Relationship: A Case Study at the Directorate General of Taxation in Indonesia

Authors: Efrizal, Ferdiansyah, Noorlailie Soewarno, Bambang Tjahjadi

Abstract:

Tax revenue plays an important role in the State Budget of the Government of Indonesia (GOI). The GOI keeps raising tax revenue portion of the Budget from year to year. The low tax ratio of 11 percent in Indonesia shows a big opportunity to collect taxes in the future. The Directorate General of Taxation (DGT) is the institution mandated by the Law to collect tax revenue. This is a case study using quantitative and qualitative approaches. This study introduces contingent factors of taxpayers’ compliance as the mediating variable and internal business process as the independent variable. This study aims to empirically test the contingency theory, especially the mediating effect of taxpayers’ compliance on internal business process-tax revenue relationship. Internal business processes of the DGT include servicing, counseling, expanding, supervising, inspecting, and enforcing. The secondary data of 31 regional offices representing 293 tax offices in Indonesia was collected and analyzed using Partial Least Square. The result showed the following: (1) internal business process affected tax revenue; (2) taxpayers’ compliance did not mediate internal business processes - tax revenue relationship, and (3) taxpayers’ compliance affected tax revenue. In-depth interviews revealed that the DGT needs to make more innovations in business processes in the future.

Keywords: innovations, internal business process, taxpayers’ compliance, tax revenue

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7919 A CMOS Capacitor Array for ESPAR with Fast Switching Time

Authors: Jin-Sup Kim, Se-Hwan Choi, Jae-Young Lee

Abstract:

A 8-bit CMOS capacitor array is designed for using in electrically steerable passive array radiator (ESPAR). The proposed capacitor array shows the fast response time in rising and falling characteristics. Compared to other works in silicon-on-insulator (SOI) or silicon-on-sapphire (SOS) technologies, it shows a comparable tuning range and switching time with low power consumption. Using the 0.18um CMOS, the capacitor array features a tuning range of 1.5 to 12.9 pF at 2.4GHz. Including the 2X4 decoder for control interface, the Chip size is 350um X 145um. Current consumption is about 80 nA at 1.8 V operation.

Keywords: CMOS capacitor array, ESPAR, SOI, SOS, switching time

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7918 Exploring Influence Range of Tainan City Using Electronic Toll Collection Big Data

Authors: Chen Chou, Feng-Tyan Lin

Abstract:

Big Data has been attracted a lot of attentions in many fields for analyzing research issues based on a large number of maternal data. Electronic Toll Collection (ETC) is one of Intelligent Transportation System (ITS) applications in Taiwan, used to record starting point, end point, distance and travel time of vehicle on the national freeway. This study, taking advantage of ETC big data, combined with urban planning theory, attempts to explore various phenomena of inter-city transportation activities. ETC, one of government's open data, is numerous, complete and quick-update. One may recall that living area has been delimited with location, population, area and subjective consciousness. However, these factors cannot appropriately reflect what people’s movement path is in daily life. In this study, the concept of "Living Area" is replaced by "Influence Range" to show dynamic and variation with time and purposes of activities. This study uses data mining with Python and Excel, and visualizes the number of trips with GIS to explore influence range of Tainan city and the purpose of trips, and discuss living area delimited in current. It dialogues between the concepts of "Central Place Theory" and "Living Area", presents the new point of view, integrates the application of big data, urban planning and transportation. The finding will be valuable for resource allocation and land apportionment of spatial planning.

Keywords: Big Data, ITS, influence range, living area, central place theory, visualization

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7917 Efficient Frontier: Comparing Different Volatility Estimators

Authors: Tea Poklepović, Zdravka Aljinović, Mario Matković

Abstract:

Modern Portfolio Theory (MPT) according to Markowitz states that investors form mean-variance efficient portfolios which maximizes their utility. Markowitz proposed the standard deviation as a simple measure for portfolio risk and the lower semi-variance as the only risk measure of interest to rational investors. This paper uses a third volatility estimator based on intraday data and compares three efficient frontiers on the Croatian Stock Market. The results show that range-based volatility estimator outperforms both mean-variance and lower semi-variance model.

Keywords: variance, lower semi-variance, range-based volatility, MPT

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7916 Integration of Corporate Social Responsibility Criteria in Employee Variable Remuneration Plans

Authors: Jian Wu

Abstract:

Since a few years, some French companies have integrated CRS (corporate social responsibility) criteria in their variable remuneration plans to ‘restore a good working atmosphere’ and ‘preserve the natural environment’. These CSR criteria are based on concerns on environment protection, social aspects, and corporate governance. In June 2012, a report on this practice has been made jointly by ORSE (which means Observatory on CSR in French) and PricewaterhouseCoopers. Facing this initiative from the business world, we need to examine whether it has a real economic utility. We adopt a theoretical approach for our study. First, we examine the debate between the ‘orthodox’ point of view in economics and the CSR school of thought. The classical economic model asserts that in a capitalist economy, exists a certain ‘invisible hand’ which helps to resolve all problems. When companies seek to maximize their profits, they are also fulfilling, de facto, their duties towards society. As a result, the only social responsibility that firms should have is profit-searching while respecting the minimum legal requirement. However, the CSR school considers that, as long as the economy system is not perfect, there is no ‘invisible hand’ which can arrange all in a good order. This means that we cannot count on any ‘divine force’ which makes corporations responsible regarding to society. Something more needs to be done in addition to firms’ economic and legal obligations. Then, we reply on some financial theories and empirical evident to examine the sound foundation of CSR. Three theories developed in corporate governance can be used. Stakeholder theory tells us that corporations owe a duty to all of their stakeholders including stockholders, employees, clients, suppliers, government, environment, and society. Social contract theory tells us that there are some tacit ‘social contracts’ between a company and society itself. A firm has to respect these contracts if it does not want to be punished in the form of fine, resource constraints, or bad reputation. Legitime theory tells us that corporations have to ‘legitimize’ their actions toward society if they want to continue to operate in good conditions. As regards empirical results, we present a literature review on the relationship between the CSR performance and the financial performance of a firm. We note that, due to difficulties in defining these performances, this relationship remains still ambiguous despite numerous research works realized in the field. Finally, we are curious to know whether the integration of CSR criteria in variable remuneration plans – which is practiced so far in big companies – should be extended to other ones. After investigation, we note that two groups of firms have the greatest need. The first one involves industrial sectors whose activities have a direct impact on the environment, such as petroleum and transport companies. The second one involves companies which are under pressures in terms of return to deal with international competition.

Keywords: corporate social responsibility, corporate governance, variable remuneration, stakeholder theory

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7915 Design and Preliminary Evaluation of Benzoxazolone-Based Agents for Targeting Mitochondrial-Located Translocator Protein

Authors: Nidhi Chadha, A. K. Tiwari, Marilyn D. Milton, Anil K. Mishra

Abstract:

Translocator protein (18 kDa) TSPO is highly expressed during microglia activation in neuroinflammation. Although a number of PET ligands have been developed for the visualization of activated microglia, one of the advantageous approaches is to develop potential optical imaging (OI) probe. Our study involves computational screening, synthesis and evaluation of TSPO ligand through various imaging modalities namely PET/SPECT/Optical. The initial computational screening involves pharmacophore modeling from the library designing having oxo-benzooxazol-3-yl-N-phenyl-acetamide groups and synthesis for visualization of efficacy of these compounds as multimodal imaging probes. Structure modeling of monomer, Ala147Thr mutated, parallel and anti-parallel TSPO dimers was performed and docking analysis was performed for distinct binding sites. Computational analysis showed pattern of variable binding profile of known diagnostic ligands and NBMP via interactions with conserved residues along with TSPO’s natural polymorphism of Ala147→Thr, which showed alteration in the binding affinity due to considerable changes in tertiary structure. Preliminary in vitro binding studies shows binding affinity in the range of 1-5 nm and selectivity was also certified by blocking studies. In summary, this skeleton was found to be potential probe for TSPO imaging due to ease in synthesis, appropriate lipophilicity and reach to specific region of brain.

Keywords: TSPO, molecular modeling, imaging, docking

Procedia PDF Downloads 443
7914 International Financial Reporting Standard Adoption and Value Relevance of Earnings in Listed Consumer Goods Companies in Nigerian

Authors: Muktar Haruna

Abstract:

This research work examines the International Financial Reporting Standard (IFRS) adoption and value relevance of earnings of listed consumer goods companies in the Nigerian. The population of the study comprises 22 listed consumer goods companies, out of which 15 were selected as sample size of the study. The scope of the study is a 12-year period covering from 2006 to 2018. Secondary data from the annual report of sampled companies were used, which consists of earnings per share (EPS), the book value of equity per share (BVE) as independent variables; firm size (FSZ) as a control variable, and market share price of sampled companies from Nigerian stock exchange as dependent variable. Multiple regressions were used to analyze the data. The results of the study showed that IFRS did not improve the value relevance of earnings after the adoption, which translates to a decrease in value relevance of accounting numbers in the post-adoption period. The major recommendation is that the Nigerian Reporting Council should ensure full compliance to all provisions of IFRS and provide uniformity in the presentation of non-current assets in the statement of financial position, where some present only net current assets leaving individual figures for current assets and liabilities invisible.

Keywords: IFRS, adoption, value relevance, earning per share, book value of equity per share

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7913 Adaptive Target Detection of High-Range-Resolution Radar in Non-Gaussian Clutter

Authors: Lina Pan

Abstract:

In non-Gaussian clutter of a spherically invariant random vector, in the cases that a certain estimated covariance matrix could become singular, the adaptive target detection of high-range-resolution radar is addressed. Firstly, the restricted maximum likelihood (RML) estimates of unknown covariance matrix and scatterer amplitudes are derived for non-Gaussian clutter. And then the RML estimate of texture is obtained. Finally, a novel detector is devised. It is showed that, without secondary data, the proposed detector outperforms the existing Kelly binary integrator.

Keywords: non-Gaussian clutter, covariance matrix estimation, target detection, maximum likelihood

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7912 Thermal Effect on Wave Interaction in Composite Structures

Authors: R. K. Apalowo, D. Chronopoulos, V. Thierry

Abstract:

There exist a wide range of failure modes in composite structures due to the increased usage of the structures especially in aerospace industry. Moreover, temperature dependent wave response of composite and layered structures have been continuously studied, though still limited, in the last decade mainly due to the broad operating temperature range of aerospace structures. A wave finite element (WFE) and finite element (FE) based computational method is presented by which the temperature dependent wave dispersion characteristics and interaction phenomenon in composite structures can be predicted. Initially, the temperature dependent mechanical properties of the panel in the range of -100 ◦C to 150 ◦C are measured experimentally using the Thermal Mechanical Analysis (TMA). Temperature dependent wave dispersion characteristics of each waveguide of the structural system, which is discretized as a system of a number of waveguides coupled by a coupling element, is calculated using the WFE approach. The wave scattering properties, as a function of temperature, is determined by coupling the WFE wave characteristics models of the waveguides with the full FE modelling of the coupling element on which defect is included. Numerical case studies are exhibited for two waveguides coupled through a coupling element.

Keywords: finite element, temperature dependency, wave dispersion characteristics, wave finite element, wave scattering properties

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7911 Two-Phase Sampling for Estimating a Finite Population Total in Presence of Missing Values

Authors: Daniel Fundi Murithi

Abstract:

Missing data is a real bane in many surveys. To overcome the problems caused by missing data, partial deletion, and single imputation methods, among others, have been proposed. However, problems such as discarding usable data and inaccuracy in reproducing known population parameters and standard errors are associated with them. For regression and stochastic imputation, it is assumed that there is a variable with complete cases to be used as a predictor in estimating missing values in the other variable, and the relationship between the two variables is linear, which might not be realistic in practice. In this project, we estimate population total in presence of missing values in two-phase sampling. Instead of regression or stochastic models, non-parametric model based regression model is used in imputing missing values. Empirical study showed that nonparametric model-based regression imputation is better in reproducing variance of population total estimate obtained when there were no missing values compared to mean, median, regression, and stochastic imputation methods. Although regression and stochastic imputation were better than nonparametric model-based imputation in reproducing population total estimates obtained when there were no missing values in one of the sample sizes considered, nonparametric model-based imputation may be used when the relationship between outcome and predictor variables is not linear.

Keywords: finite population total, missing data, model-based imputation, two-phase sampling

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7910 Human Tracking across Heterogeneous Systems Based on Mobile Agent Technologies

Authors: Tappei Yotsumoto, Atsushi Nomura, Kozo Tanigawa, Kenichi Takahashi, Takao Kawamura, Kazunori Sugahara

Abstract:

In a human tracking system, expanding a monitoring range of one system is complicating the management of devices and increasing its cost. Therefore, we propose a method to realize a wide-range human tracking by connecting small systems. In this paper, we examined an agent deploy method and information contents across the heterogeneous human tracking systems. By implementing the proposed method, we can construct a human tracking system across heterogeneous systems, and the system can track a target continuously between systems.

Keywords: human tracking system, mobile agent, monitoring, heterogeneous systems

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7909 The Role of Personality Characteristics and Psychological Harassment Behaviors Which Employees Are Exposed on Work Alienation

Authors: Hasan Serdar Öge, Esra Çiftçi, Kazım Karaboğa

Abstract:

The main purpose of the research is to address the role of psychological harassment behaviors (mobbing) to which employees are exposed and personality characteristics over work alienation. Research population was composed of the employees of Provincial Special Administration. A survey with four sections was created to measure variables and reach out the basic goals of the research. Correlation and step-wise regression analyses were performed to investigate the separate and overall effects of sub-dimensions of psychological harassment behaviors and personality characteristic on work alienation of employees. Correlation analysis revealed significant but weak relationships between work alienation and psychological harassment and personality characteristics. Step-wise regression analysis revealed also significant relationships between work alienation variable and assault to personality, direct negative behaviors (sub dimensions of mobbing) and openness (sub-dimension of personality characteristics). Each variable was introduced into the model step by step to investigate the effects of significant variables in explaining the variations in work alienation. While the explanation ratio of the first model was 13%, the last model including three variables had an explanation ratio of 24%.

Keywords: alienation, five-factor personality characteristics, mobbing, psychological harassment, work alienation

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