Search results for: principles of taxation
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 2015

Search results for: principles of taxation

1475 The European Union: Considering Its Alleged Endangerment

Authors: Jesús Ulloa

Abstract:

The creation, rise, and consolidation of far right-wing, ultranationalist, and eurosceptic parties in Europe after the Second World War pose a real threat towards the disintegration of the European Union. Starting more than thirty years ago with Jean-Marie Le Pen's FN and Margaret Thatcher's policies, to Marine Le Pen's current FN and anti-immigration proposals along with Nigel Farage's UKIP and their intentions to leave the European Union, the progress of right-wing parties should be noted, taking into account that they may have very important differences within their postures but that they also reach common ground in certain areas. The actual disintegration of the EU would represent an enormous failure of the new liberal world order. Through this essay, the roots of this political parties will be analyzed and the conclusion of whether the disintegration may become a reality or if the principles of cooperation and unity will prevail will be answered.

Keywords: eurosceptic, ultarnationalist, right-wing, European Union

Procedia PDF Downloads 583
1474 Sociocultural and Critical Approach for Summer Study Abroad Program in Higher Education

Authors: Magda Silva

Abstract:

This paper presents the empirical and the theoretical principles associated with the Duke in Brazil Summer Program. Using a sociocultural model and critical theory, this study abroad maximizes students’ ability to enrich language competence, intercultural skills, and critical thinking. The fourteen-year implementation of this project demonstrates the global importance of foreign language teaching as the program unfolds into real life scenarios within the cultures of distinct regions of Brazil; Cosmopolitan Rio, in the southeast, and rural Belém, northern Amazon region.

Keywords: study abroad, critical thinking, sociocultural theory, foreign language, empirical, theoretical

Procedia PDF Downloads 409
1473 A Physical Theory of Information vs. a Mathematical Theory of Communication

Authors: Manouchehr Amiri

Abstract:

This article introduces a general notion of physical bit information that is compatible with the basics of quantum mechanics and incorporates the Shannon entropy as a special case. This notion of physical information leads to the Binary data matrix model (BDM), which predicts the basic results of quantum mechanics, general relativity, and black hole thermodynamics. The compatibility of the model with holographic, information conservation, and Landauer’s principles are investigated. After deriving the “Bit Information principle” as a consequence of BDM, the fundamental equations of Planck, De Broglie, Beckenstein, and mass-energy equivalence are derived.

Keywords: physical theory of information, binary data matrix model, Shannon information theory, bit information principle

Procedia PDF Downloads 171
1472 Structural, Electronic and Magnetic Properties of Co and Mn Doped CDTE

Authors: A. Zitouni, S. Bentata, B. Bouadjemi, T. Lantri, W. Benstaali, A. Zoubir, S. Cherid, A. Sefir

Abstract:

The structural, electronic, and magnetic properties of transition metal Co and Mn doped zinc-blende semiconductor CdTe were calculated using the density functional theory (DFT) with both generalized gradient approximation (GGA). We have analyzed the structural parameters, charge and spin densities, total and partial densities of states. We find that the Co and Mn doped zinc blende CdTe show half-metallic behavior with a total magnetic moment of 6.0 and 10.0 µB, respectively.The results obtained, make the Co and Mn doped CdTe a promising candidate for application in spintronics.

Keywords: first-principles, half-metallic, diluted magnetic semiconductor, magnetic moment

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1471 Realization of a (GIS) for Drilling (DWS) through the Adrar Region

Authors: Djelloul Benatiallah, Ali Benatiallah, Abdelkader Harouz

Abstract:

Geographic Information Systems (GIS) include various methods and computer techniques to model, capture digitally, store, manage, view and analyze. Geographic information systems have the characteristic to appeal to many scientific and technical field, and many methods. In this article we will present a complete and operational geographic information system, following the theoretical principles of data management and adapting to spatial data, especially data concerning the monitoring of drinking water supply wells (DWS) Adrar region. The expected results of this system are firstly an offer consulting standard features, updating and editing beneficiaries and geographical data, on the other hand, provides specific functionality contractors entered data, calculations parameterized and statistics.

Keywords: GIS, DWS, drilling, Adrar

Procedia PDF Downloads 309
1470 A Development of Science Instructional Model Based on Stem Education Approach to Enhance Scientific Mind and Problem Solving Skills for Primary Students

Authors: Prasita Sooksamran, Wareerat Kaewurai

Abstract:

STEM is an integrated teaching approach promoted by the Ministry of Education in Thailand. STEM Education is an integrated approach to teaching Science, Technology, Engineering, and Mathematics. It has been questioned by Thai teachers on the grounds of how to integrate STEM into the classroom. Therefore, the main objective of this study is to develop a science instructional model based on the STEM approach to enhance scientific mind and problem-solving skills for primary students. This study is participatory action research, and follows the following steps: 1) develop a model 2) seek the advice of experts regarding the teaching model. Developing the instructional model began with the collection and synthesis of information from relevant documents, related research and other sources in order to create prototype instructional model. 2) The examination of the validity and relevance of instructional model by a panel of nine experts. The findings were as follows: 1. The developed instructional model comprised of principles, objective, content, operational procedures and learning evaluation. There were 4 principles: 1) Learning based on the natural curiosity of primary school level children leading to knowledge inquiry, understanding and knowledge construction, 2) Learning based on the interrelation between people and environment, 3) Learning that is based on concrete learning experiences, exploration and the seeking of knowledge, 4) Learning based on the self-construction of knowledge, creativity, innovation and 5) relating their findings to real life and the solving of real-life problems. The objective of this construction model is to enhance scientific mind and problem-solving skills. Children will be evaluated according to their achievements. Lesson content is based on science as a core subject which is integrated with technology and mathematics at grade 6 level according to The Basic Education Core Curriculum 2008 guidelines. The operational procedures consisted of 6 steps: 1) Curiosity 2) Collection of data 3) Collaborative planning 4) Creativity and Innovation 5) Criticism and 6) Communication and Service. The learning evaluation is an authentic assessment based on continuous evaluation of all the material taught. 2. The experts agreed that the Science Instructional Model based on the STEM Education Approach had an excellent level of validity and relevance (4.67 S.D. 0.50).

Keywords: instructional model, STEM education, scientific mind, problem solving

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1469 Implementing Adlerian Principles into the Day-to-Day Work of Diversity, Equity, and Inclusion in Academia

Authors: Corey Clay

Abstract:

A fraction of mechanical trainees (graduate students) from underrepresented groups (URM) has steadily increased through targeted recruitment and interventions to support their success during training. However, this trend has yet to translate to a connected increase in the number of faculty from these underrepresented groups. The purpose here is to look at proven strategies that departments and research institutions can develop to increase faculty hiring and promotion equity to address the lack of racial and gender diversity among their faculty. We will look at this process through an Adlerian lens, i.e., Adler theorized social interest as “a feeling of community, an orientation to living cooperatively with others, and a lifestyle that values the common good above one’s own interests and desires.” This abstract will look at implementing a cogent DEI strategy through an Adlerian perspective.

Keywords: diversity, equity, inclusion, adlerian

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1468 Network User Rules in Universities

Authors: Michel Berthiaume, Daniel Chamberland-Tremblay, Elaine Paiva Mosconi, Jérôme Blanchet-Brisson

Abstract:

This presentation documents the overall failure of North-American universities to build an effective IT Policies communication with their primary users: the students. A sample of 12 universities was selected. A set of indicators based on usability principles to assess the content of IT Policies vas devised. Then, IT Policies were rated according to the indicators and the results analyzed to build an overall picture of the potential of communication problems in policy communication. The initial finding is that network security professionals in Universities have to reach a delicate balance between asset protection, asset valorization and user security awareness.

Keywords: computer security, IT policy, security awareness, network user rules

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1467 Transition from Linear to Circular Business Models with Service Design Methodology

Authors: Minna-Maari Harmaala, Hanna Harilainen

Abstract:

Estimates of the economic value of transitioning to circular economy models vary but it has been estimated to represent $1 trillion worth of new business into the global economy. In Europe alone, estimates claim that adopting circular-economy principles could not only have environmental and social benefits but also generate a net economic benefit of €1.8 trillion by 2030. Proponents of a circular economy argue that it offers a major opportunity to increase resource productivity, decrease resource dependence and waste, and increase employment and growth. A circular system could improve competitiveness and unleash innovation. Yet, most companies are not capturing these opportunities and thus the even abundant circular opportunities remain uncaptured even though they would seem inherently profitable. Service design in broad terms relates to developing an existing or a new service or service concept with emphasis and focus on the customer experience from the onset of the development process. Service design may even mean starting from scratch and co-creating the service concept entirely with the help of customer involvement. Service design methodologies provide a structured way of incorporating customer understanding and involvement in the process of designing better services with better resonance to customer needs. A business model is a depiction of how the company creates, delivers, and captures value; i.e. how it organizes its business. The process of business model development and adjustment or modification is also called business model innovation. Innovating business models has become a part of business strategy. Our hypothesis is that in addition to linear models still being easier to adopt and often with lower threshold costs, companies lack an understanding of how circular models can be adopted into their business and how customers will be willing and ready to adopt the new circular business models. In our research, we use robust service design methodology to develop circular economy solutions with two case study companies. The aim of the process is to not only develop the service concepts and portfolio, but to demonstrate the willingness to adopt circular solutions exists in the customer base. In addition to service design, we employ business model innovation methods to develop, test, and validate the new circular business models further. The results clearly indicate that amongst the customer groups there are specific customer personas that are willing to adopt and in fact are expecting the companies to take a leading role in the transition towards a circular economy. At the same time, there is a group of indifferents, to whom the idea of circularity provides no added value. In addition, the case studies clearly show what changes adoption of circular economy principles brings to the existing business model and how they can be integrated.

Keywords: business model innovation, circular economy, circular economy business models, service design

Procedia PDF Downloads 135
1466 A Study of Environmental Test Sequences for Electrical Units

Authors: Jung Ho Yang, Yong Soo Kim

Abstract:

Electrical units are operated by electrical and electronic components. An environmental test sequence is useful for testing electrical units to reduce reliability issues. This study introduces test sequence guidelines based on relevant principles and considerations for electronic testing according to international standard IEC-60068-1 and the United States military standard MIL-STD-810G. Then, test sequences were proposed based on the descriptions for each test. Finally, General Motors (GM) specification GMW3172 was interpreted and compared to IEC-60068-1 and MIL-STD-810G.

Keywords: reliability, environmental test sequence, electrical units, IEC 60068-1, MIL-STD-810G

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1465 Flood Risk Management in Low Income Countries: Balancing Risk and Development

Authors: Gavin Quibell, Martin Kleynhans, Margot Soler

Abstract:

The Sendai Framework notes that disaster risk reduction is essential for sustainable development, and Disaster Risk Reduction is included in 3 of the Sustainable Development Goals (SDGs), and 4 of the SDG targets. However, apart from promoting better governance and resourcing of disaster management agencies, little guidance is given how low-income nations can balance investments across the SDGs to achieve sustainable development in an increasingly climate vulnerable world with increasing prevalence of flood and drought disasters. As one of the world’s poorest nations, Malawi must balance investments across all the SDGs. This paper explores how Malawi’s National Guidelines for Community-based Flood Risk Management integrate sustainable development and flood management objectives at different administrative levels. While Malawi periodically suffers from large, widespread flooding, the greatest impacts are felt through the smaller annual floods and flash floods. The Guidelines address this through principles that recognize that while the protection of human life is the most important priority for flood risk management, addressing the impacts of floods on the rural poor and the economy requires different approaches. The National Guidelines are therefore underpinned by the following; 1. In the short-term investments in flood risk management must focus on breaking the poverty – vulnerability cycle; 2. In the long-term investments in the other SDGs will have the greatest flood risk management benefits; 3. If measures are in place to prevent loss of life and protect strategic infrastructure, it is better to protect more people against small and medium size floods than fewer people against larger floods; 4. Flood prevention measures should focus on small (1:5 return period) floods; 5. Flood protection measures should focus on small and medium floods (1:20 return period) while minimizing the risk of failure in larger floods; 6. The impacts of larger floods ( > 1:50) must be addressed through improved preparedness; 7. The impacts of climate change on flood frequencies are best addressed by focusing on growth not overdesign; and 8. Manage floods and droughts conjunctively. The National Guidelines weave these principles into Malawi’s approach to flood risk management through recommendations for planning and implementing flood prevention, protection and preparedness measures at district, traditional authority and village levels.

Keywords: flood risk management in low-income countries, sustainable development, investments in prevention, protection and preparedness, community-based flood risk management, Malawi

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1464 SIFT and Perceptual Zoning Applied to CBIR Systems

Authors: Simone B. K. Aires, Cinthia O. de A. Freitas, Luiz E. S. Oliveira

Abstract:

This paper contributes to the CBIR systems applied to trademark retrieval. The proposed model includes aspects from visual perception of the shapes, by means of feature extractor associated to a non-symmetrical perceptual zoning mechanism based on the Principles of Gestalt. Thus, the feature set were performed using Scale Invariant Feature Transform (SIFT). We carried out experiments using four different zonings strategies (Z = 4, 5H, 5V, 7) for matching and retrieval tasks. Our proposal method achieved the normalized recall (Rn) equal to 0.84. Experiments show that the non-symmetrical zoning could be considered as a tool to build more reliable trademark retrieval systems.

Keywords: CBIR, Gestalt, matching, non-symmetrical zoning, SIFT

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1463 Accounting Policies in Polish and International Legal Regulations

Authors: Piotr Prewysz-Kwinto, Grazyna Voss

Abstract:

Accounting policies are a set of solutions compliant with legal regulations that an entity selects and adopts, and which guarantee a proper quality of financial statements. Those solutions may differ depending on whether the entity adopts national or international accounting standards. The aim of this article is to present accounting principles (policies) in Polish and international legal regulations and their adoption in selected Polish companies listed on the Warsaw Stock Exchange. The research method adopted in this work is the analysis and evaluation of legal conditions in Polish companies.

Keywords: accounting policies, international financial reporting standards, financial statement, method of measuring

Procedia PDF Downloads 381
1462 Design of Visual Repository, Constraint and Process Modeling Tool Based on Eclipse Plug-Ins

Authors: Rushiraj Heshi, Smriti Bhandari

Abstract:

Master Data Management requires creation of Central repository, applying constraints on Repository and designing processes to manage data. Designing of Repository, constraints on repository and business processes is very tedious and time consuming task for large Enterprise. Hence Visual Repository, constraints and Process (Workflow) modeling is the most critical step in Master Data Management.In this paper, we realize a Visual Modeling tool for implementing Repositories, Constraints and Processes based on Eclipse Plugin using GMF/EMF which follows principles of Model Driven Engineering (MDE).

Keywords: EMF, GMF, GEF, repository, constraint, process

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1461 Tele-Monitoring and Logging of Patient Health Parameters Using Zigbee

Authors: Kirubasankar, Sanjeevkumar, Aravindh Nagappan

Abstract:

This paper addresses a system for monitoring patients using biomedical sensors and displaying it in a remote place. The main challenges in present health monitoring devices are lack of remote monitoring and logging for future evaluation. Typical instruments used for health parameter measurement provide basic information regarding health status. This paper identifies a set of design principles to address these challenges. This system includes continuous measurement of health parameters such as Heart rate, electrocardiogram, SpO2 level and Body temperature. The accumulated sensor data is relayed to a processing device using a transceiver and viewed by the implementation of cloud services.

Keywords: bio-medical sensors, monitoring, logging, cloud service

Procedia PDF Downloads 520
1460 Power Recovery from Waste Air of Mine Ventilation Fans Using Wind Turbines

Authors: Soumyadip Banerjee, Tanmoy Maity

Abstract:

The recovery of power from waste air generated by mine ventilation fans presents a promising avenue for enhancing energy efficiency in mining operations. This abstract explores the feasibility and benefits of utilizing turbine generators to capture the kinetic energy present in waste air and convert it into electrical power. By integrating turbine generator systems into mine ventilation infrastructures, the potential to harness and utilize the previously untapped energy within the waste air stream is realized. This study examines the principles underlying turbine generator technology and its application within the context of mine ventilation systems. The process involves directing waste air from ventilation fans through specially designed turbines, where the kinetic energy of the moving air is converted into rotational motion. This mechanical energy is then transferred to connected generators, which convert it into electrical power. The recovered electricity can be employed for various on-site applications, including powering mining equipment, lighting, and control systems. The benefits of power recovery from waste air using turbine generators are manifold. Improved energy efficiency within the mining environment results in reduced dependence on external power sources and associated cost savings. Additionally, this approach contributes to environmental sustainability by utilizing a previously wasted resource for power generation. Resource conservation is further enhanced, aligning with modern principles of sustainable mining practices. However, successful implementation requires careful consideration of factors such as waste air characteristics, turbine design, generator efficiency, and integration into existing mine infrastructure. Maintenance and monitoring protocols are necessary to ensure consistent performance and longevity of the turbine generator systems. While there is an initial investment associated with equipment procurement, installation, and integration, the long-term benefits of reduced energy costs and environmental impact make this approach economically viable. In conclusion, the recovery of power from waste air from mine ventilation fans using turbine generators offers a tangible solution to enhance energy efficiency and sustainability within mining operations. By capturing and converting the kinetic energy of waste air into usable electrical power, mines can optimize resource utilization, reduce operational costs, and contribute to a greener future for the mining industry.

Keywords: waste to energy, wind power generation, exhaust air, power recovery

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1459 Potentiality of a Community of Practice between Public Schools and the Private Sector for Integrating Sustainable Development into the School Curriculum

Authors: Aiydh Aljeddani, Fran Martin

Abstract:

The critical time in which we live requires rethinking of many potential ways in order to make the concept of sustainability and its principles an integral part of our daily life. One of these potential approaches is how to attract community institutions, such as the private sector, to participate effectively in the sustainability industry by supporting public schools to fulfill their duties. A collaborative community of practice can support this purpose and can provide a flexible framework, which allows the members of the community to participate effectively. This study, conducted in Saudi Arabia, aimed to understand the process of a collaborative community of practice of involving the private sector as a member of this community to integrate the sustainability concept in school activities and projects. This study employed a qualitative methodology to understand this authentic and complex phenomenon. A case study approach, ethnography and some elements of action research were followed in this study. The methods of unstructured interviews, artifacts, observation, and teachers’ field notes were used to collect the data. The participants were three secondary teachers, twelve chief executive officers, and one school administrative officer. Certain contextual conditions, as shown by the data, should be taken into consideration when policy makers and school administrations in Saudi Arabia desire to integrate sustainability into school activities. The first of these was the acknowledgement of the valuable role of the members’ personality, efforts, abilities, and experiences, which played vital roles in integrating sustainability. Second, institutional culture, which was not expected to emerge as an important factor in this study, has a significant role in the integration of sustainability. Credibility among the members of the community towards the integration of the sustainability concept and its principles through school activities is another important condition. Fourth, some chief executive officers’ understanding of Corporate Social Responsibility (CSR) towards contribution to sustainability agenda was shallow and limited and this could impede the successful integration of sustainability. Fifth, a shared understanding between the members of the community about integrating sustainability was a vital condition in the integration process. The study also revealed that the integration of sustainability could not be an ongoing process if implemented in isolation of the other community institutions such as the private sector. The study finally offers a number of recommendations to improve on the current practices and suggests areas for further studies.

Keywords: community of practice, public schools, private sector, sustainable development

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1458 Leadership in the Emergence Paradigm: A Literature Review on the Medusa Principles

Authors: Everard van Kemenade

Abstract:

Many quality improvement activities are planned. Leaders are strongly involved in missions, visions and strategic planning. They use, consciously or unconsciously, the PDCA-cycle, also know as the Deming cycle. After the planning, the plans are carried out and the results or effects are measured. If the results show that the goals in the plan have not been achieved, adjustments are made in the next plan or in the execution of the processes. Then, the cycle is run through again. Traditionally, the PDCA-cycle is advocated as a means to an end. However, PDCA is especially fit for planned, ordered, certain contexts. It fits with the empirical and referential quality paradigm. For uncertain, unordered, unplanned processes, something else might be needed instead of Plan-Do-Check-Act. Due to the complexity of our society, the influence of the context, and the uncertainty in our world nowadays, not every activity can be planned anymore. At the same time organisations need to be more innovative than ever. That provides leaders with ‘wicked tendencies’. However, that raises the question how one can innovate without being able to plan? Complexity science studies the interactions of a diverse group of agents that bring about change in times of uncertainty, e.g. when radical innovation is co-created. This process is called emergence. This research study explores the role of leadership in the emergence paradigm. Aim of the article is to study the way that leadership can support the emergence of innovation in a complex context. First, clarity is given on the concepts used in the research question: complexity, emergence, innovation and leadership. Thereafter a literature search is conducted to answer the research question. The topics ‘emergent leadership’ or ‘complexity leadership’ are chosen for an exploratory search in Google and Google Scholar using the berry picking method. Exclusion criterion is emergence in other disciplines than organizational development or in the meaning of ‘arising’. The literature search conducted gave 45 hits. Twenty-seven articles were excluded after reading the title and abstract because they did not research the topic of emergent leadership and complexity. After reading the remaining articles as a whole one more was excluded because the article used emergent in the limited meaning of ‗arising‘ and eight more were excluded because the topic did not match the research question of this article. That brings the total of the search to 17 articles. The useful conclusions from the articles are merged and grouped together under overarching topics, using thematic analysis. The findings are that 5 topics prevail when looking at possibilities for leadership to facilitate innovation: enabling, sharing values, dreaming, interacting, context sensitivity and adaptivity. Together they form In Dutch the acronym Medusa.

Keywords: complexity science, emergence, leadership in the emergence paradigm, innovation, the Medusa principles

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1457 Urban Green Transitioning in The Face of Current Global Change: The Management Role of the Local Government and Residents

Authors: Titilope F. Onaolapo, Christiana A. Breed, Maya Pasgaard, Kristine E. Jensen, Peta Brom

Abstract:

In the face of fast-growing urbanization in most of the world's developing countries, there is a need to understand and address the risk and consequences involved in the indiscriminate use of urban green space. Tshwane city in South Africa has the potential to become one of the world's top biodiversity cities as South Africa is ranked one of the mega countries in biodiversity conservation, and Tshwane metropolitan municipality is the city with the wealthiest biodiversity with grassland biomes. In this study, we focus on the potentials and challenges of urban green transitioning from the Global South perspective with Tshwane city as the case study. We also address the issue of management conflicts that have resulted in informal and illegal activities in and around green spaces, with consequences such as land degradation, loss of livelihoods and biodiversity, and socio-ecological imbalances. A desk study review of eight policy frameworks related to green urban planning and development was done based on four GI principles: multifunctionality, connectivity, interdisciplinary and social inclusion. We interviewed 15 key informants in related departments in the city and administered 200 survey questionnaires among residents. We also had several workshops the other researchers and experts on biodiversity and ecosystem. We found out there is no specific document dedicated to green space management, and where green infrastructure was mentioned, it was focused on as an approach to climate mitigation and adaptation. Also, residents perceive green and open spaces as extra land that could be developed at will. We demonstrated the use of collaborative learning approaches in ecological and development research and the tying research to the existing frameworks, programs, and strategies. Based on this understanding. We outlined the need to incorporate principles of green infrastructure in policy frameworks on spatial planning and environmental development. Furthermore, we develop a model for co-management of green infrastructures by stakeholders, such as residents, developers, policymakers, and decision-makers, to maximize benefits. Our collaborative, interdisciplinary projects pursue SDG multifunctionality of goals 11 and 15 by simultaneously addressing issues around Sustainable Cities and Communities, Climate Action, Life on Land, and Strong Institutions, and halt and reverse land degradation and biodiversity.

Keywords: governance, green infrastructure, South Africa, sustainable development, urban planning, Tshwane

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1456 Mathematical Model for Defection between Two Political Parties

Authors: Abdullahi Mohammed Auwal

Abstract:

Formation and change or decamping from one political party to another have now become a common trend in Nigeria. Many of the parties’ members who could not secure positions and or win elections in their parties or are not very much satisfied with the trends occurring in the party’s internal democratic principles and mechanisms, change their respective parties. This paper developed/presented and analyzed the used of non linear mathematical model for defections between two political parties using epidemiological approach. The whole population was assumed to be a constant and homogeneously mixed. Equilibria have been analytically obtained and their local and global stability discussed. Conditions for the co-existence of both the political parties have been determined, in the study of defections between People Democratic Party (PDP) and All Progressive Congress (APC) in Nigeria using numerical simulations to support the analytical results.

Keywords: model, political parties, deffection, stability, equilibrium, epidemiology

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1455 Graphene-Based Reconfigurable Lens Antenna for 5G/6G and Satellite Networks

Authors: André Lages, Victor Dmitriev, Juliano Bazzo, Gianni Portela

Abstract:

This work evaluates the feasibility of the graphene application to perform as a wideband reconfigurable material for lens antennas in 5G/6G and satellite applications. Based on transformation optics principles, the electromagnetic waves can be efficiently guided by modifying the effective refractive index. Graphene behavior can range between a lossy dielectric and a good conductor due to the variation of its chemical potential bias, thus arising as a promising solution for electromagnetic devices. The graphene properties and a lens antenna comprising multiples layers and periodic arrangements of graphene patches were analyzed using full-wave simulations. A dipole directivity was improved from 7 to 18.5 dBi at 29 GHz. In addition, the realized gain was enhanced 7 dB across a 14 GHz bandwidth within the Ka/5G band.

Keywords: 5G/6G, graphene, lens, reconfigurable, satellite

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1454 A Game Theory Analysis of The Enuma Elish

Authors: Bo Kampmann Walther

Abstract:

This essay provides an in-depth interpretation of the ancient Babylonian origin narrative, The Enuma Elish, through the lens of game theory. It examines the strategic interactions among the deities in the myth as if they were players in a game, focusing on understanding the dynamics of conflict, cooperation, and equilibrium within the narrative. The pivotal game theory concept known as Nash Equilibrium is given prominent consideration, but saddle points and optimal strategies will also be employed to uncover the decision-making processes of the divine figures, particularly in the cosmic battle for supremacy. This analysis demonstrates that the ancient narrative, beyond its mythological content, illustrates timeless principles of strategic behavior in the pursuit of game success.

Keywords: Enuma Elish, game theory, Nash Equilibrium, Babylonian mythology, strategic interaction

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1453 Socioeconomic Values and Administration in Northern Nigeria: An Examination of the Impacts of Dearth of Values

Authors: Hassan Alhaji Hassan, Inuwa Abdu Ibrahim

Abstract:

The research looks at the decaying socioeconomic values in northern Nigeria, which is directly affecting the administration of service at different levels. The aim is to establish the consequence of a valueless society on individual and public life at different levels. The result of governments’ continued neglect of education, societal values, which have negatively affected societal development and indeed development in general. Therefore, focus is on governments’ poor performance in Nigeria, using secondary sources of data. In conclusion, the research asserts the need for the application of the values of some traditional values as personal principles and good governance as the way out of the present deteriorating conditions.

Keywords: socioeconomic, values, education, Northern Nigeria, good governance

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1452 Crisis, Identity and Challenge: Next Steps for the ‘English’ Constitution

Authors: Carol Howells, Edwin Parks

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This paper explores the existing and evolving constitutional arrangements within the United Kingdom and within the wider international context of the EU. It considers the nature of an ‘English’ constitution and internal colonialism that underpins it. The debates over the UK’s exit from the EU have been many however the constitutional position of the devolved nations (Scotland, Northern Ireland and Wales) is little understood or explored. Their constitutional position has been touched upon in academic debate (but not widely) and is only now beginning to receive attention. The paper considers the constitutional role of the legislatures within the UK; the UK Parliament Bill for exiting the European Union and provides a commentary on the Brexit process in relation to constitutional arrangements within the UK and EU. Questions arise over the constitutional framework and, whether, having delegated competencies, the UK Parliament can now legislate in relation to delegated competencies without the consent. The Scottish Parliament and Welsh Assembly are a permanent and a fixed feature of the UK’s constitution, but their position is set within the traditional concept of the ‘English’ constitution. The current situation is opaque and complex and raises significant constitutional questions. In relation to exit from the EU two of the nations did not vote in favour of Brexit and the third is in receipt of an inequitable funding settlement. Questions arise as to whether the work of modernising the UK’s constitution over the past twenty years in recognising the Nations and governments within those nations is now being unpicked and whether the piecemeal and unequal process of devolution and new constitutional arrangements hold weight. Questions of democratic legitimacy arise throughout. An advisory referendum (where no definition of the EU was provided) in which two of the four nations voted to leave the EU and two voted to remain has led the UK Government negotiating a wholesale exit from the EU based on ‘English’ constitutional law principles. Previous constitutional referendums in relation to devolution within the UK have been treated differently. Within the EU questions are being raised in relation to the focus on member states. The goals of the EU mention member countries and its purpose is seen as being to promote greater social, political and economic harmony among the nations of Europe. The emphasis on member states is proving challenging and has led flawed processes. Scrutiny of legislative proposals, historical developments, and social commentary reveal distinct national identities within the UK. Analysis of the debate, legislation and case law surrounding the exiting process from the EU reveal a muddled picture of a constitution in crisis and significant challenges to principles underpinning the rule of law. Suggestions are made for future reforms and a move towards new constitutional arrangements beyond the current ‘English’ constitution.

Keywords: English, constitution, parliament, devolved

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1451 Numerical Simulation and Optimal Control in Gas Dynamic Laser GDLs

Authors: Laggoun Chouki

Abstract:

In this paper we present the design and mechanisms of the physics process and discuss the performances of continuous gas laser dynamics, based on molecules N2(v=1)→C02(001)(v=3). The main objectives of work in this area are, obtaining the high laser energies in short time durations needed for the feasibility studies the physical principles that can be used to make laser sources capable of delivering high average powers. We note that, in order to reach both objectives, one has to convert electrical or chemical energy into laser energy, using gaseous media. The process generating the wave excited, on the basis of the excited level vibration, Theoretical predictions are compared with experimental results. The feasibility and effectiveness of the proposed method is demonstrated by computer simulation.

Keywords: modelling, lasers, gas, numerical, nozzle

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1450 Axiomatic Design of Laser Beam Machining Process

Authors: Nikhil Deshpande, Rahul Mahajan

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Laser Beam Machining (LBM) is a non-traditional machining process that has inherent problems like dross, striation, and Heat Affected Zone (HAZ) which reduce the quality of machining. In the present day scenario, these problems are controlled only by iteratively adjusting a large number of process parameters. This paper applies Axiomatic Design principles to design LBM process so as to eliminate the problem of dross and striation and minimize the effect of HAZ. Process parameters and their ranges are proposed to set-up the LBM process, execute the cut and finish the workpiece so as to obtain the best quality cut.

Keywords: laser beam machining, dross, striation, heat affected zone, axiomatic design

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1449 Re-interpreting Ruskin with Respect to the Wall

Authors: Anjali Sadanand, R. V. Nagarajan

Abstract:

Architecture morphs with advances in technology and the roof, wall, and floor as basic elements of a building, follow in redefining themselves over time. Their contribution is bound by time and held by design principles that deal with function, sturdiness, and beauty. Architecture engages with people to give joy through its form, material, design structure, and spatial qualities. This paper attempts to re-interpret John Ruskin’s “Seven lamps of Architecture” in the context of the architecture of the modern and present period. The paper focuses on the “wall” as an element of study in this context. Four of Ruskin’s seven lamps will be discussed, namely beauty, truth, life, and memory, through examples of architecture ranging from modernism to contemporary architecture of today. The study will focus on the relevance of Ruskin’s principles to the “wall” in specific, in buildings of different materials and over a range of typologies from all parts of the world. Two examples will be analyzed for each lamp. It will be shown that in each case, there is relevance to the significance of Ruskin’s lamps in modern and contemporary architecture. Nature to which Ruskin alludes to for his lamp of “beauty” is found in the different expressions of interpretation used by Corbusier in his Villa Stein façade based on proportion found in nature and in the direct expression of Toyo Ito in his translation of an understanding of the structure of trees into his façade design of the showroom for a Japanese bag boutique. “Truth” is shown in Mies van der Rohe’s Crown Hall building with its clarity of material and structure and Studio Mumbai’s Palmyra House, which celebrates the use of natural materials and local craftsmanship. “Life” is reviewed with a sustainable house in Kerala by Ashrams Ravi and Alvar Aalto’s summer house, which illustrate walls as repositories of intellectual thought and craft. “Memory” is discussed with Charles Correa’s Jawahar Kala Kendra and Venturi’s Vana Venturi house and discloses facades as text in the context of its materiality and iconography. Beauty is reviewed in Villa Stein and Toyo Ito’s Branded Retail building in Tokyo. The paper thus concludes that Ruskin’s Lamps can be interpreted in today’s context and add richness to meaning to the understanding of architecture.

Keywords: beauty, design, facade, modernism

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1448 Theoretical Investigation of Electronic, Structural and Thermoelectric Properties of Mg₂SiSn (110) Surface

Authors: M. Ramesh, Manish K. Niranjan

Abstract:

The electronic, structural and thermoelectric properties of Mg₂SiSn (110) surface are investigated within the framework of first principle density functional theory and semi classical Boltzmann approach. In particular, directional dependent thermoelectric properties such as electrical conductivity, thermal conductivity, Seebeck coefficient and figure of merit are explored. The (110)-oriented Mg₂SiSn surface exhibits narrow indirect band gap of ~0.17 eV. The thermoelectric properties are found to be significant along the y-axis at 300 K and along x-axis at 500 K. The figure of merit (ZT) for hole carrier concentration is found to be significantly large having magnitude 0.83 (along x-axis) at 500 K and 0.26 (y-axis) at 300 K. Our results suggest that Mg₂SiSn (110) surface is promising for various thermoelectric applications due to its overall good thermoelectric properties.

Keywords: thermoelectric, surface science, semiconducting silicide, first principles calculations

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1447 Cultural Routes: A Study of Anatolian Seljuks Madrasahs

Authors: Zeynep İnan Ocak, Gülsün Tanyeli

Abstract:

One of the most important architectural types of Islamic architecture is madrasah used as educational institutions, hospital or observatory. This type of buildings has one or two storeys, central open or closed courtyards, four iwans and students cells located among the iwans. The main characteristic of the designs featured in the portals. The Islamic art features and adornments are seen well on these buildings made of stone. The earliest examples date to late 12th century in Anatolia after the Battle of Manzikert. Under the Seljuks rule over the one thousand facilities were built in 12th and 13th centuries and there are one hundred thirty five madrasah in total list. But today no all of them are conserved only forty percent are remained. The Seljuks madrasah located in many Anatolian were registered as immovable cultural property in several times by Turkish Culture and Tourism Ministry. The first Turkish buildings inscribed on the World Heritage List are the Great Mosque and Hospital of Divriği in 1985. Also the nominated site named as Anatolian Seljuks Madrasah is in the tentative list of UNESCO World Heritage in 2014. The property is composed some of notable madrasah such as İnce Minareli Madrasah and Karatay Madrasah in Konya; Çifte Madrasah and Sahibiye Madrasah in Kayseri; Buruciye Madrasah, Çifte Minareli Madrasah and Gök Madrasah in Sivas; Çifte Minareli Madrasah and Yakutiye Madrasah in Erzurum; Cacabey Madrasah in Kirşehir. Certainly the advantage of tourism is important for conducting the preservation of heritage. It offers much kind of cultural heritage products by means of visiting monuments. In spite of advantage of tourism, it can be the negative effects of tourism on sites and places of cultural significance. While assisting and guiding the conservation works of madrasah, it should be get reference to international charters and other doctrinal texts about the relation between heritage and tourism. Thereby the monuments will be conserved in good condition promoting by tourism. It should be plan a project about the correlation of visitors and heritage to focus on theme of Seljuks architecture. This study aims to set out the principles about the conservation of madrasah as world heritage taking advantages of tourism. The madrasah as a heritage should be evaluated not only a monument but also cultural route. So the cultural route for madrasah is determined by means of a journey through space and time, how the heritage of the different Anatolian cities. Also the cultural route is created visiting both the madrasah and the other medieval structures. In this study, the route, the principles, relation of tourism are represented considering the conservation of Seljuks madrasah.

Keywords: architectural heritage, cultural routes, Seljuks madrasah, Anatolia

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1446 The Integration of Prosecutorial Discretion in the Anti-Money Laundering Regime in Nigeria: A Focus on Politically Exposed Persons

Authors: Chineduum Okpala

Abstract:

Nigeria, since her independence, has been engulfed in financial crimes of different forms. From embezzlement and conversion of public funds by public servants to stealing, contract inflation, and money laundering. Money laundering in Nigeria, particularly by political exposed persons, has been an issue of concern since independence. Corruption has been endemic, and Nigeria needs to integrate pro-active measures to show to the international community that it is ready to move against this vice. This paper discusses the negative effect of corruption and its effect on prosecutorial discretion. It also takes cognisance of the policy and aims of the anti-money laundering (AML) policy as enacted in Nigeria. It also takes as valid the assumption that the effective application of the rule of law will improve the efficacy of the Nigerian regime. In this regard, the perspective is internal to the Nigerian regime and its internal policy discourse which also reflect its policy discourse at international level. This paper takes notice of the typology of money laundering (ML) offences that most affect Nigeria, which hinges on corruption and abuse of office by a specific type of person, politically exposed persons (PEP). This typology of money laundering offence appears to be the most prevalent in developing nations like Nigeria. The application of essential principles of law provides an opportunity for the internalisation of the rule of law in the anti-money laundering regime in Nigeria, which could aid the successful prosecution of politically exposed persons on money laundering offences. The rule of law and how well the Nigerian legal system manages to deal with the interface between high level politics and the criminal justice system in Nigeria cannot be understood from internal sources but must be developed as a genuine but critical account informed by perspectives external to the Nigerian regime. If the efficacy of the regime is to be assessed in view of notorious failures of the regime, an external assessment is needed. Hence the paper discusses the need to integrate the essential principles of law in the application of prosecutorial discretion in the anti-money laundering regime in Nigeria, particularly with politically exposed persons. The paper highlights jurisdiction where prosecutorial discretion is integrated into the anti-money laundering regime in accordance to the rule of law which forms a basis for comparative analysis of the success of the anti-money laundering regime in Nigeria. This paper discusses why the application of prosecutorial discretion should not be used as a tool to extricate or avail the rich and powerful in the society from justice. The paper aims to argue that the successful prosecution of politically exposed persons, will raise the confidence of the citizens and the international community in the anti-money laundering regime in Nigeria.

Keywords: money laundering, politically exposed persons, corruption, Nigeria

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