Search results for: lane change task
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 8881

Search results for: lane change task

2881 Controlling the Oxygen Vacancies in the Structure of Anode Materials for Improved Electrochemical Performance in Lithium-Ion Batteries

Authors: Moustafa M. S. Sanad

Abstract:

The worsening of energy supply crisis and the exacerbation of climate change by environmental pollution problems have become the greatest threat to human life. One of the ways to confront these problems is to rely on renewable energy and its storage systems. Nowadays, huge attention has been directed to the development of lithium-ion batteries (LIBs) as efficient tools for storing the clean energy produced by green sources like solar and wind energies. Accordingly, the demand for powerful electrode materials with excellent electrochemical characteristics has been progressively increased to meet fast and continuous growth in the market of energy storage systems. Therefore, the electronic and electrical properties of conversion anode materials for rechargeable lithium-ion batteries (LIBs) can be enhanced by introducing lattice defects and oxygen vacancies in the crystal structure. In this regard, the intended presentation will demonstrate new insights and effective ways for enhancing the electrical conductivity and improving the electrochemical performance of different anode materials such as MgFe₂O₄, CdFe₂O₄, Fe₃O₄, LiNbO₃ and Nb₂O₅. The changes in the physicochemical and morphological properties have been deeply investigated via structural and spectroscopic analyses (e.g., XRD, FESEM, HRTEM, and XPS). Moreover, the enhancement in the electrochemical properties of these anode materials will be discussed through Galvanostatic Cycling (GC), Cyclic Voltammetry (CV) and Electrochemical Impedance Spectroscopy (EIS) techniques.

Keywords: structure modification, cationic substitution, non-stoichiometric synthesis, plasma treatment, lithium-ion batteries

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2880 Variability of Hydrological Modeling of the Blue Nile

Authors: Abeer Samy, Oliver C. Saavedra Valeriano, Abdelazim Negm

Abstract:

The Blue Nile Basin is the most important tributary of the Nile River. Egypt and Sudan are almost dependent on water originated from the Blue Nile. This multi-dependency creates conflicts among the three countries Egypt, Sudan, and Ethiopia making the management of these conflicts as an international issue. Good assessment of the water resources of the Blue Nile is an important to help in managing such conflicts. Hydrological models are good tool for such assessment. This paper presents a critical review of the nature and variability of the climate and hydrology of the Blue Nile Basin as a first step of using hydrological modeling to assess the water resources of the Blue Nile. Many several attempts are done to develop basin-scale hydrological modeling on the Blue Nile. Lumped and semi distributed models used averages of meteorological inputs and watershed characteristics in hydrological simulation, to analyze runoff for flood control and water resource management. Distributed models include the temporal and spatial variability of catchment conditions and meteorological inputs to allow better representation of the hydrological process. The main challenge of all used models was to assess the water resources of the basin is the shortage of the data needed for models calibration and validation. It is recommended to use distributed model for their higher accuracy to cope with the great variability and complexity of the Blue Nile basin and to collect sufficient data to have more sophisticated and accurate hydrological modeling.

Keywords: Blue Nile Basin, climate change, hydrological modeling, watershed

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2879 Environmental Literacy of Teacher Educators in Colleges of Teacher Education in Israel

Authors: Tzipi Eshet

Abstract:

The importance of environmental education as part of a national strategy to promote the environment is recognized around the world. Lecturers at colleges of teacher education have considerable responsibility, directly and indirectly, for the environmental literacy of students who will end up teaching in the school system. This study examined whether lecturers in colleges of teacher education and teacher training in Israel, are able and willing to develop among the students, environmental literacy. Capability and readiness is assessed by evaluating the level of environmental literacy dimensions that include knowledge on environmental issues, positions related to the environmental agenda and "green" patterns of behavior in everyday life. The survey included 230 lecturers from 22 state colleges coming from various sectors (secular, religious, and Arab), from different academic fields and different personal backgrounds. Firstly, the results show that the higher the commitment to environmental issues, the lower the satisfaction with the current situation. In general, the respondents show positive environmental attitudes in all categories examined, they feel that they can personally influence responsible environmental behavior of others and are able to internalize environmental education in schools and colleges; they also report positive environmental behavior. There are no significant differences between teachers of different background characteristics when it comes to behavior patterns that generate personal income funds (e.g. returning bottles for deposit). Women show a more responsible environmental behavior than men. Jewish lecturers, in most categories, show more responsible behavior than Druze and Arab lecturers; however, when referring to positions, Arabs and Druze have a better sense in their ability to influence the environmental agenda. The Knowledge test, which included 15 questions, was mostly based on basic environmental issues. The average score was adequate - 83.6. Science lecturers' environmental literacy is higher than the other lecturers significantly. The larger the environmental knowledge base is, they are more environmental in their attitudes, and they feel more responsible toward the environment. It can be concluded from the research findings, that knowledge is a fundamental basis for developing environmental literacy. Environmental knowledge has a positive effect on the development of environmental commitment that is reflected in attitudes and behavior. This conclusion is probably also true of the general public. Hence, there is a great importance to the expansion of knowledge among the general public and teacher educators in particular on environmental. From the open questions in the survey, it is evident that most of the lecturers are interested in the subject and understand the need to integrate environmental issues in the colleges, either directly by teaching courses on the environment or indirectly by integrating environmental issues in different professions as well as asking the students to set an example (such as, avoid unnecessary printing, keeping the environment clean). The curriculum at colleges should include a variety of options for the development and enhancement of environmental literacy of student teachers, but first there must be a focus on bringing their teachers to a high literacy level so they can meet the difficult and important task they face.

Keywords: colleges of teacher education, environmental literacy, environmental education, teacher's teachers

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2878 Challenges in Early Diagnosis of Enlarged Vestibular Aqueduct (EVA) in Pediatric Population: A Single Case Report

Authors: Asha Manoharan, Sooraj A. O, Anju K. G

Abstract:

Enlarged vestibular aqueduct (EVA) refers to the presence of congenital sensorineural hearing loss with an enlarged vestibular aqueduct. The Audiological symptoms of EVA are fluctuating and progressive in nature and the diagnosis of EVAS can be confirmed only with radiological evaluation. Hence it is difficult to differentiate EVA from conditions like Meniere’s disease, semi-circular dehiscence, etc based on audiological findings alone. EVA in adults is easy to identify due to distinct vestibular symptoms. In children, EVA can remain either unidentified or misdiagnosed until the vestibular symptoms are evident. Motor developmental delay, especially the ones involving a change of body alignment, has been reported in the pediatric population with EVA. So, it should be made mandatory to recommend radiological evaluation in young children with fluctuating hearing loss reporting with motor developmental delay. This single case study of a baby with Enlarged Vestibular Aqueduct (EVA) primarily aimed to address the following: a) Challenges while diagnosing young patients with EVA and fluctuating hearing loss, b) Importance of radiological evaluation in audiological diagnosis in the pediatric population, c) Need for regular monitoring of hearing, hearing aid performance, and cochlear implant mapping closely for potential fluctuations in such populations, d) Importance of reviewing developmental, language milestones in very young children with fluctuating hearing loss.

Keywords: enlarged vestibular aqueduct (EVA), motor delay, radiological evaluation, fluctuating hearing loss, cochlear implant

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2877 Controlled Release of Glucosamine from Pluronic-Based Hydrogels for the Treatment of Osteoarthritis

Authors: Papon Thamvasupong, Kwanchanok Viravaidya-Pasuwat

Abstract:

Osteoarthritis affects a lot of people worldwide. Local injection of glucosamine is one of the alternative treatment methods to replenish the natural lubrication of cartilage. However, multiple injections can potentially lead to possible bacterial infection. Therefore, a drug delivery system is desired to reduce the frequencies of injections. A hydrogel is one of the delivery systems that can control the release of drugs. Thermo-reversible hydrogels can be beneficial to the drug delivery system especially in the local injection route because this formulation can change from liquid to gel after getting into human body. Once the gel is in the body, it will slowly release the drug in a controlled manner. In this study, various formulations of Pluronic-based hydrogels were synthesized for the controlled release of glucosamine. One of the challenges of the Pluronic controlled release system is its fast dissolution rate. To overcome this problem, alginate and calcium sulfate (CaSO4) were added to the polymer solution. The characteristics of the hydrogels were investigated including the gelation temperature, gelation time, hydrogel dissolution and glucosamine release mechanism. Finally, a mathematical model of glucosamine release from Pluronic-alginate-hyaluronic acid hydrogel was developed. Our results have shown that crosslinking Pluronic gel with alginate did not significantly extend the dissolution rate of the gel. Moreover, the gel dissolution profiles and the glucosamine release mechanisms were best described using the zeroth-order kinetic model, indicating that the release of glucosamine was primarily governed by the gel dissolution.

Keywords: controlled release, drug delivery system, glucosamine, pluronic, thermoreversible hydrogel

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2876 Buddhism and Society: The History and Contribution of Buddhist Education in Taiwan

Authors: Meilee Shen

Abstract:

Buddhist monks and nuns have changed within the dynamic culture of Taiwan that they find themselves in. The diverse cultures, economic development, and advanced educational levels of the island are all part of this. Buddhist education has become an interesting aspect in the history of Taiwanese Buddhism. In recent years, Buddhists in Taiwan have made significant contributions to both academic and religious studies. This paper will focus on the following questions: What is Buddhist education? How does a Buddhist education change monastic role in Taiwanese Buddhism? Finally, how has Buddhist education benefited Taiwanese society? Research indicates that Buddhist education in Taiwan possesses four features: 1. Master teaching disciple: Buddhist masters teach monastic rules to monastic disciples only. 2. Monastic education: It is mainly focused on Buddhist doctrines and sangha rules. 3. From Buddhist education to secular education: Buddhist studies were introduced into secular educational environments that were the beginning for outsiders to study Buddhism. It also opened a door to recruit young college students to enter the monastery. 4. Academic Buddhist training: Buddhist monks and nuns have begun to study at secular colleges in various programs besides Buddhist studies. In recent years, Buddhist colleges and secular universities’ religious studies programs have begun to admit overseas students due to the low birth-rate in Taiwan. Therefore, the relationship between Buddhism and Taiwanese society is dynamic.

Keywords: Buddhist college and university in Taiwan, Buddhist education, institutionalization in Taiwanese Buddhism, monastic and secular education, Taiwanese Buddhist monks and nuns

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2875 Investigation of Crack Formation in Ordinary Reinforced Concrete Beams and in Beams Strengthened with Carbon Fiber Sheet: Theory and Experiment

Authors: Anton A. Bykov, Irina O. Glot, Igor N. Shardakov, Alexey P. Shestakov

Abstract:

This paper presents the results of experimental and theoretical investigations of the mechanisms of crack formation in reinforced concrete beams subjected to quasi-static bending. The boundary-value problem has been formulated in the framework of brittle fracture mechanics and has been solved by using the finite-element method. Numerical simulation of the vibrations of an uncracked beam and a beam with cracks of different size serves to determine the pattern of changes in the spectrum of eigenfrequencies observed during crack evolution. Experiments were performed on the sequential quasistatic four-point bending of the beam leading to the formation of cracks in concrete. At each loading stage, the beam was subjected to an impulse load to induce vibrations. Two stages of cracking were detected. At the first stage the conservative process of deformation is realized. The second stage is an active cracking, which is marked by a sharp change in eingenfrequencies. The boundary of a transition from one stage to another is well registered. The vibration behavior was examined for the beams strengthened by carbon-fiber sheet before loading and at the intermediate stage of loading after the grouting of initial cracks. The obtained results show that the vibrodiagnostic approach is an effective tool for monitoring of cracking and for assessing the quality of measures aimed at strengthening concrete structures.

Keywords: crack formation, experiment, mathematical modeling, reinforced concrete, vibrodiagnostics

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2874 Comparative Study of Heat Transfer Capacity Limits of Heat Pipes

Authors: H. Shokouhmand, A. Ghanami

Abstract:

Heat pipe is simple heat transfer device which combines the conduction and phase change phenomena to control the heat transfer without any need for external power source. At hot surface of heat pipe, the liquid phase absorbs heat and changes to vapor phase. The vapor phase flows to condenser region and with the loss of heat changes to liquid phase. Due to gravitational force the liquid phase flows to evaporator section.In HVAC systems the working fluid is chosen based on the operating temperature. The heat pipe has significant capability to reduce the humidity in HVAC systems. Each HVAC system which uses heater, humidifier or dryer is a suitable nominate for the utilization of heat pipes. Generally heat pipes have three main sections: condenser, adiabatic region and evaporator.Performance investigation and optimization of heat pipes operation in order to increase their efficiency is crucial. In present article, a parametric study is performed to improve the heat pipe performance. Therefore, the heat capacity of heat pipe with respect to geometrical and confining parameters is investigated. For the better observation of heat pipe operation in HVAC systems, a CFD simulation in Eulerian- Eulerian multiphase approach is also performed. The results show that heat pipe heat transfer capacity is higher for water as working fluid with the operating temperature of 340 K. It is also showed that the vertical orientation of heat pipe enhances it’s heat transfer capacity.

Keywords: heat pipe, HVAC system, grooved Heat pipe, heat pipe limits

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2873 The Cleaning Equipment to Prevents Dust Diffusion of Bus Air Filters

Authors: Jiraphorn Satechan, Thanaphon Khamthieng, Warunee Phanwong

Abstract:

This action research aimed at designing and developing the cleaning equipment to preventing dust diffusion of bus air filter. Quantitative and qualitative data collection methods were used to conduct data from October 1st, 2018 to September 30th, 2019. All of participants were male (100.0%) with aged 40- 49 years and 57.15%, of them finish bachelor degree. 71.43% of them was a driver and 57.15% of them had the working experience between 10 and 15 years. Research revealed that the participants assessed the quality of the bus air filter cleaning equipment for preventing dust diffusion at a moderate level (σ= 0.29), and 71.43 of them also suggested the development methods in order to improve the quality of bus air filters cleaning equipment as follows: 1) to install the circuit breaker for cutting the electricity and controlling the on-off of the equipment and to change the motor to the DC system, 2) should install the display monitor for wind pressure and electricity system as well as to install the air pressure gauge, 3) should install the tank lid lock for preventing air leakage and dust diffusion by increasing the blowing force and sucking power, 4) to stabilize the holding points for preventing the filter shaking while rotating and blowing for cleaning and to reduce the rotation speed in order to allow the filters to move slowly for the air system to blow for cleaning more thoroughly, 5) the amount of dust should be measured before and after cleaning and should be designed the cleaning equipment to be able to clean with a variety of filters, and sizes. Moreover, the light-weight materials should be used to build the cleaning equipment and the wheels should be installed at the base of the equipment in order to make it easier to move.

Keywords: Cleaning Equipment, Bus Air Filters, Preventing Dust Diffusion, Innovation

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2872 Mining User-Generated Contents to Detect Service Failures with Topic Model

Authors: Kyung Bae Park, Sung Ho Ha

Abstract:

Online user-generated contents (UGC) significantly change the way customers behave (e.g., shop, travel), and a pressing need to handle the overwhelmingly plethora amount of various UGC is one of the paramount issues for management. However, a current approach (e.g., sentiment analysis) is often ineffective for leveraging textual information to detect the problems or issues that a certain management suffers from. In this paper, we employ text mining of Latent Dirichlet Allocation (LDA) on a popular online review site dedicated to complaint from users. We find that the employed LDA efficiently detects customer complaints, and a further inspection with the visualization technique is effective to categorize the problems or issues. As such, management can identify the issues at stake and prioritize them accordingly in a timely manner given the limited amount of resources. The findings provide managerial insights into how analytics on social media can help maintain and improve their reputation management. Our interdisciplinary approach also highlights several insights by applying machine learning techniques in marketing research domain. On a broader technical note, this paper illustrates the details of how to implement LDA in R program from a beginning (data collection in R) to an end (LDA analysis in R) since the instruction is still largely undocumented. In this regard, it will help lower the boundary for interdisciplinary researcher to conduct related research.

Keywords: latent dirichlet allocation, R program, text mining, topic model, user generated contents, visualization

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2871 Thermo-Mechanical Properties of PBI Fiber Reinforced HDPE Composites: Effect of Fiber Length and Composition

Authors: Shan Faiz, Arfat Anis, Saeed M. Al-Zarani

Abstract:

High density polyethylene (HDPE) and poly benzimidazole fiber (PBI) composites were prepared by melt blending in a twin screw extruder (TSE). The thermo-mechanical properties of PBI fiber reinforced HDPE composite samples (1%, 4% and 8% fiber content) of fiber lengths 3 mm and 6 mm were investigated using differential scanning calorimeter (DSC), universal testing machine (UTM), rheometer and scanning electron microscopy (SEM). The effect of fiber content and fiber lengths on the thermo-mechanical properties of the HDPE-PBI composites was studied. The DSC analysis showed decrease in crystallinity of HDPE-PBI composites with the increase of fiber loading. Maximum decrease observed was 12% at 8% fiber length. The thermal stability was found to increase with the addition of fiber. T50% was notably increased to 40oC for both grades of HDPE using 8% of fiber content. The mechanical properties were not much affected by the increase in fiber content. The optimum value of tensile strength was achieved using 4% fiber content and slight increase of 9% in tensile strength was observed. No noticeable change was observed in flexural strength. In rheology study, the complex viscosities of HDPE-PBI composites were higher than the HDPE matrix and substantially increased with even minimum increase of PBI fiber loading i.e. 1%. We found that the addition of the PBI fiber resulted in a modest improvement in the thermal stability and mechanical properties of the prepared composites.

Keywords: PBI fiber, high density polyethylene, composites, melt blending

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2870 Carbon Capture and Storage in Geological Formation, its Legal, Regulatory Imperatives and Opportunities in India

Authors: Kalbende Krunal Ramesh

Abstract:

The Carbon Capture and Storage Technology (CCS) provides a veritable platform to bridge the gap between the seemingly irreconcilable twin global challenges of ensuring a secure, reliable and diversified energy supply and mitigating climate change by reducing atmospheric emissions of carbon dioxide. Making its proper regulatory policy and making it flexible for the government and private company by law to regulate, also exploring the opportunity in this sector is the main aim of this paper. India's total annual emissions was 1725 Mt CO2 in 2011, which comprises of 6% of total global emission. It is very important to control the greenhouse gas emission for the environment protection. This paper discusses the various regulatory policy and technology adopted by some of the countries for successful using CCS technology. The brief geology of sedimentary basins in India is studied, ranging from the category I to category IV and deep water and potential for mature technology in CCS is reviewed. Areas not suitable for CO2 storage using presently mature technologies were over viewed. CSS and Clean development mechanism was developed for India, considering the various aspects from research and development, project appraisal, approval and validation, implementation, monitoring and verification, carbon credit issued, cap and trade system and its storage potential. The opportunities in oil and gas operations, power sector, transport sector is discussed briefly.

Keywords: carbon credit issued, cap and trade system, carbon capture and storage technology, greenhouse gas

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2869 Mathematical Modelling of Ultrasound Pre-Treatment in Microwave Dried Strawberry (Fragaria L.) Slices

Authors: Hilal Uslu, Salih Eroglu, Betul Ozkan, Ozcan Bulantekin, Alper Kuscu

Abstract:

In this study, the strawberry (Fragaria L.) fruits, which were pretreated with ultrasound (US), were worked on in the microwave by using 90W power. Then mathematical modelling was applied to dried fruits by using different experimental thin layer models. The sliced fruits were subjected to ultrasound treatment at a frequency of 40 kHz for 10, 20, and 30 minutes, in an ultrasonic water bath, with a ratio of 1:4 to fruit/water. They are then dried in the microwave (90W). The drying process continued until the product moisture was below 10%. By analyzing the moisture change of the products at a certain time, eight different thin-layer drying models, (Newton, page, modified page, Midilli, Henderson and Pabis, logarithmic, two-term, Wang and Singh) were tested for verification of experimental data. MATLAB R2015a statistical program was used for the modelling, and the best suitable model was determined with R²adj (coefficient of determination of compatibility), and root mean square error (RMSE) values. According to analysis, the drying model that best describes the drying behavior for both drying conditions was determined as the Midilli model by high R²adj and low RMSE values. Control, 10, 20, and 30 min US for groups R²adj and RMSE values was established as respectively; 0,9997- 0,005298; 0,9998- 0,004735; 0,9995- 0,007031; 0,9917-0,02773. In addition, effective diffusion coefficients were calculated for each group and were determined as 3,80x 10⁻⁸, 3,71 x 10⁻⁸, 3,26 x10⁻⁸ ve 3,5 x 10⁻⁸ m/s, respectively.

Keywords: mathematical modelling, microwave drying, strawberry, ultrasound

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2868 Text as Reader Device Improving Subjectivity on the Role of Attestation between Interpretative Semiotics and Discursive Linguistics

Authors: Marco Castagna

Abstract:

Proposed paper is aimed to inquire about the relation between text and reader, focusing on the concept of ‘attestation’. Indeed, despite being widely accepted in semiotic research, even today the concept of text remains uncertainly defined. So, it seems to be undeniable that what is called ‘text’ offers an image of internal cohesion and coherence, that makes it possible to analyze it as an object. Nevertheless, this same object remains problematic when it is pragmatically activated by the act of reading. In fact, as for the T.A.R:D.I.S., that is the unique space-temporal vehicle used by the well-known BBC character Doctor Who in his adventures, every text appears to its own readers not only “bigger inside than outside”, but also offering spaces that change according to the different traveller standing in it. In a few words, as everyone knows, this singular condition raises the questions about the gnosiological relation between text and reader. How can a text be considered the ‘same’, even if it can be read in different ways by different subjects? How can readers can be previously provided with knowledge required for ‘understanding’ a text, but at the same time learning something more from it? In order to explain this singular condition it seems useful to start thinking about text as a device more than an object. In other words, this unique status is more clearly understandable when ‘text’ ceases to be considered as a box designed to move meaning from a sender to a recipient (marking the semiotic priority of the “code”) and it starts to be recognized as performative meaning hypothesis, that is discursively configured by one or more forms and empirically perceivable by means of one or more substances. Thus, a text appears as a “semantic hanger”, potentially offered to the “unending deferral of interpretant", and from time to time fixed as “instance of Discourse”. In this perspective, every reading can be considered as an answer to the continuous request for confirming or denying the meaning configuration (the meaning hypothesis) expressed by text. Finally, ‘attestation’ is exactly what regulates this dynamic of request and answer, through which the reader is able to confirm his previous hypothesis on reality or maybe acquire some new ones.Proposed paper is aimed to inquire about the relation between text and reader, focusing on the concept of ‘attestation’. Indeed, despite being widely accepted in semiotic research, even today the concept of text remains uncertainly defined. So, it seems to be undeniable that what is called ‘text’ offers an image of internal cohesion and coherence, that makes it possible to analyze it as an object. Nevertheless, this same object remains problematic when it is pragmatically activated by the act of reading. In fact, as for the T.A.R:D.I.S., that is the unique space-temporal vehicle used by the well-known BBC character Doctor Who in his adventures, every text appears to its own readers not only “bigger inside than outside”, but also offering spaces that change according to the different traveller standing in it. In a few words, as everyone knows, this singular condition raises the questions about the gnosiological relation between text and reader. How can a text be considered the ‘same’, even if it can be read in different ways by different subjects? How can readers can be previously provided with knowledge required for ‘understanding’ a text, but at the same time learning something more from it? In order to explain this singular condition it seems useful to start thinking about text as a device more than an object. In other words, this unique status is more clearly understandable when ‘text’ ceases to be considered as a box designed to move meaning from a sender to a recipient (marking the semiotic priority of the “code”) and it starts to be recognized as performative meaning hypothesis, that is discursively configured by one or more forms and empirically perceivable by means of one or more substances. Thus, a text appears as a “semantic hanger”, potentially offered to the “unending deferral of interpretant", and from time to time fixed as “instance of Discourse”. In this perspective, every reading can be considered as an answer to the continuous request for confirming or denying the meaning configuration (the meaning hypothesis) expressed by text. Finally, ‘attestation’ is exactly what regulates this dynamic of request and answer, through which the reader is able to confirm his previous hypothesis on reality or maybe acquire some new ones.

Keywords: attestation, meaning, reader, text

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2867 When Worlds Collide: Clashes of Communication between Italian and Anglophone Cultures in Movies Set in Venice

Authors: Angela Fabris, Joerg Helbig

Abstract:

Our paper deals with feature films set in Venice which focus on the influence of Italian life style on anglophone characters. Usually, these films emphasize the different cultures and mentalities of Italian and British (or American) people. More often than not, these encounters result in a profound change of the anglophone characters' attitude towards romance and sensuality. A case in point is David Lean's Summer Madness (UK 1955). This film recounts the love affair between the American tourist Jane Hudson (Katherine Hepburn) and the Venetian antique shop owner Renato de Rossi (Rossano Brazzi). Jane is a spinster in her mid-forties who longs for love and romance. The chance arrives when she meets Renato who feels attracted to her. Jane's immediate reaction, however, is to reject Renato's advances. What follows is a struggle between the strict morality of a puritan upbringing and the irresitable charm of Mediterranean temptations. Similar conflicts can be found in many other movies. Apart from Summer Madness we will discuss Aldo Lado's Chi l'ha vista morire? (It 1972), Nicolas Roeg's Don't Look Now (UK/It 1973) and Paul Schrader's The Comfort of Strangers (It/UK/USA 1990). Our paper raises the question whether or not these and other films present false stereotypes and chlichés. The paper is part of our large-scale research project which explores the history of erotic cinema in Italy and England.

Keywords: culture clash, erotic cinema, film, Venice

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2866 Smart Energy Consumers: An Empirical Investigation on the Intention to Adopt Innovative Consumption Behaviour

Authors: Cecilia Perri, Vincenzo Corvello

Abstract:

The aim of the present study is to investigate consumers' determinants of intention toward the adoption of Smart Grid solutions and technologies. Ajzen's Theory of Planned Behaviour (TPB) model is applied and tested to explain the formation of such adoption intention. An exogenous variable, taking into account the resistance to change of individuals, was added to the basic model. The elicitation study allowed obtaining salient modal beliefs, which were used, with the support of literature, to design the questionnaire. After the screening phase, data collected from the main survey were analysed for evaluating measurement model's reliability and validity. Consistent with the theory, the results of structural equation analysis revealed that attitude, subjective norm, and perceived behavioural control positively, which affected the adoption intention. Specifically, the variable with the highest estimate loading factor was found to be the perceived behavioural control, and, the most important belief related to each construct was determined (e.g., energy saving was observed to be the most significant belief linked with attitude). Further investigation indicated that the added exogenous variable has a negative influence on intention; this finding confirmed partially the hypothesis, since this influence was indirect: such relationship was mediated by attitude. Implications and suggestions for future research are discussed.

Keywords: adoption of innovation, consumers behaviour, energy management, smart grid, theory of planned behaviour

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2865 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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2864 Saltwater Intrusion Studies in the Cai River in the Khanh Hoa Province, Vietnam

Authors: B. Van Kessel, P. T. Kockelkorn, T. R. Speelman, T. C. Wierikx, C. Mai Van, T. A. Bogaard

Abstract:

Saltwater intrusion is a common problem in estuaries around the world, as it could hinder the freshwater supply of coastal zones. This problem is likely to grow due to climate change and sea-level rise. The influence of these factors on the saltwater intrusion was investigated for the Cai River in the Khanh Hoa province in Vietnam. In addition, the Cai River has high seasonal fluctuations in discharge, leading to increased saltwater intrusion during the dry season. Sea level rise, river discharge changes, river mouth widening and a proposed saltwater intrusion prevention dam can have influences on the saltwater intrusion but have not been quantified for the Cai River estuary. This research used both an analytical and numerical model to investigate the effect of the aforementioned factors. The analytical model was based on a model proposed by Savenije and was calibrated using limited in situ data. The numerical model was a 3D hydrodynamic model made using the Delft3D4 software. The analytical model and numerical model agreed with in situ data, mostly for tidally average data. Both models indicated a roughly similar dependence on discharge, also agreeing that this parameter had the most severe influence on the modeled saltwater intrusion. Especially for discharges below 10 m/s3, the saltwater was predicted to reach further than 10 km. In the models, both sea-level rise and river widening mainly resulted in salinity increments up to 3 kg/m3 in the middle part of the river. The predicted sea-level rise in 2070 was simulated to lead to an increase of 0.5 km in saltwater intrusion length. Furthermore, the effect of the saltwater intrusion dam seemed significant in the model used, but only for the highest position of the gate.

Keywords: Cai River, hydraulic models, river discharge, saltwater intrusion, tidal barriers

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2863 Change Detection of Vegetative Areas Using Land Use Land Cover of Desertification Vulnerable Areas in Nigeria

Authors: T. Garba, Y. Y. Sabo A. Babanyara, K. G. Ilellah, A. K. Mutari

Abstract:

This study used the Normalized Difference Vegetation Index (NDVI) and maps compiled from the classification of Landsat TM and Landsat ETM images of 1986 and 1999 respectively and Nigeria sat 1 images of 2007 to quantify changes in land use and land cover in selected areas of Nigeria covering 143,609 hectares that are threatened by the encroaching Sahara desert. The results of this investigation revealed a decrease in natural vegetation over the three time slices (1986, 1999 and 2007) which was characterised by an increase in high positive pixel values from 0.04 in 1986 to 0.22 and 0.32 in 1999 and 2007 respectively and, a decrease in natural vegetation from 74,411.60ha in 1986 to 28,591.93ha and 21,819.19ha in 1999 and 2007 respectively. The same results also revealed a periodic trend in which there was progressive increase in the cultivated area from 60,191.87ha in 1986 to 104,376.07ha in 1999 and a terminal decrease to 88,868.31ha in 2007. These findings point to expansion of vegetated and cultivated areas in in the initial period between 1988 and 1996 and reversal of these increases in the terminal period between 1988 and 1996. The study also revealed progressive expansion of built-up areas from 1, 681.68ha in 1986 to 2,661.82ha in 1999 and to 3,765.35ha in 2007. These results argue for the urgent need to protect and conserve the depleting natural vegetation by adopting sustainable human resource use practices i.e. intensive farming in order to minimize persistent depletion of natural vegetation.

Keywords: changes, classification, desertification, vegetation changes

Procedia PDF Downloads 377
2862 NprRX Regulation on Surface Spreading Motility in Bacillus cereus

Authors: Yan-Shiang Chiou, Yi-Huang Hsueh

Abstract:

Bacillus cereus is a foodborne pathogen that causes two types of foodborne illness, the emetic and diarrheal syndromes. B. cereus consistently ranks among the top three among bacterial foodborne outbreaks in the ten years of 2001 to 2010 in Taiwan. Foodborne outbreak caused by B. cereus has been increased, and recently it ranks second foodborne pathogen after Vibrio parahaemolyticus. This pathogen is difficult to control due to its ubiquitousness in the environment, the psychrotrophic nature of many strains, and the heat resistance of their spores. Because complete elimination of biofilms is difficult, a better understanding of the molecular mechanisms of biofilm formation by B. cereus will help to develop better strategies to control this pathogen. Surface translocation can be an important factor in biofilm formation. In B. cereus, NprR is a quorum sensor, and its apo NprR is a dimer and changes to a tetramer in the presence of NprX. The small peptide NprX may induce conformational change allowing the apo dimer to switch to an active tetramer specifically recognizing target DNA sequences. Our result showed that mutation of nprRX causes surface spreading deficiency. Mutation of flagella, pili and surfactant genes (flgAB, bcpAB, krsABC), did not abolish spreading motility. Under nprRX mutant, mutation of spo0A restored the spreading deficiency. This suggests that spreading motility is not related surfactant, pili and flagella but other unknown mechanism and Spo0A, a sporulation initiation protein, inhibits spreading motility.

Keywords: Bacillus cereus, nprRX, spo0A, spreading motility

Procedia PDF Downloads 245
2861 Promoting Class Cooperation-Competition (Coo-Petition) and Empowerment to Graduating Architecture Students through a Holistic Planning Approach in Their Thesis Proposals

Authors: Felicisimo Azagra Tejuco Jr.

Abstract:

Mentoring architecture thesis students is a very critical and exhausting task for both the adviser and advisee. It poses the challenges of resource and time management for the candidate while the best professional guidance from the mentor. The University of Santo Tomas (Manila, Philippines) is Asia's oldest university. Among its notable program is its Architecture curriculum. Presently, the five-year Architecture program requires ten semesters of academic coursework. The last three semesters are relevant to each Architecture graduating student's thesis proposal and defense. The thesis proposal is developed and submitted for approval in the subject Research Methods for Architecture (RMA). Data gathering and initial schemes are conducted in Architectural Design (AD), 9, and are finalized and defended in AD 10. In recent years, their graduating students have maintained an average of 300 candidates before the pandemic. They are encouraged to explore any topic of interest or relevance. Since 2019-2020, one thesis class has used a community planning approach in mentoring the class. Compared to other sections, the first meeting of RMA has been allocated for a visioning exercise and assessment of the class's strengths-weaknesses and opportunities-threats (SWOT). Here, the work activities of the group have been finetuned to address some identified concerns while still being aligned with the academic calendar. Occasional peer critics complement class lectures. The course will end with the approval of the student's proposal. The final year or last two semesters of the graduating class will be focused on the approved proposal. Compared to the other class, the 18 weeks of the first semester consist of regular consultations, complemented by lectures from the adviser or guest speakers. Through remote peer consultations, the mentor maximized each meeting in groups of three to five, encouraging constructive criticism among the class. At the end of the first semester, mock presentations to the external jury are conducted to check the design outputs for improvement. The final semester is spent more on the finalization of the plans. Feedback from the previous semester is expected to be integrated into the final outputs. Before the final deliberations, at least two technical rehearsals were conducted per group. Regardless of the outcome, an assessment of each student's performance is held as a class. Personal realizations and observations are encouraged. Through Online surveys, Interviews, and Focused Group Discussions with the former students, the effectiveness of the mentoring strategies was reviewed and evaluated. Initial feedback highlighted the relevance of setting a positive tone for the course, constructive criticisms from peers & experts, and consciousness of deadlines as essential elements for a practical semester.

Keywords: cooperation, competition, student empowerment, class vision

Procedia PDF Downloads 72
2860 The Internet of Things: A Survey of Authentication Mechanisms, and Protocols, for the Shifting Paradigm of Communicating, Entities

Authors: Nazli Hardy

Abstract:

Multidisciplinary application of computer science, interactive database-driven web application, the Internet of Things (IoT) represents a digital ecosystem that has pervasive technological, social, and economic, impact on the human population. It is a long-term technology, and its development is built around the connection of everyday objects, to the Internet. It is estimated that by 2020, with billions of people connected to the Internet, the number of connected devices will exceed 50 billion, and thus IoT represents a paradigm shift in in our current interconnected ecosystem, a communication shift that will unavoidably affect people, businesses, consumers, clients, employees. By nature, in order to provide a cohesive and integrated service, connected devices need to collect, aggregate, store, mine, process personal and personalized data on individuals and corporations in a variety of contexts and environments. A significant factor in this paradigm shift is the necessity for secure and appropriate transmission, processing and storage of the data. Thus, while benefits of the applications appear to be boundless, these same opportunities are bounded by concerns such as trust, privacy, security, loss of control, and related issues. This poster and presentation look at a multi-factor authentication (MFA) mechanisms that need to change from the login-password tuple to an Identity and Access Management (IAM) model, to the more cohesive to Identity Relationship Management (IRM) standard. It also compares and contrasts messaging protocols that are appropriate for the IoT ecosystem.

Keywords: Internet of Things (IoT), authentication, protocols, survey

Procedia PDF Downloads 291
2859 Improve Heat Pipes Thermal Performance In H-VAC Systems Using CFD Modeling

Authors: A. Ghanami, M.Heydari

Abstract:

Heat pipe is simple heat transfer device which combines the conduction and phase change phenomena to control the heat transfer without any need for external power source. At hot surface of heat pipe, the liquid phase absorbs heat and changes to vapor phase. The vapor phase flows to condenser region and with the loss of heat changes to liquid phase. Due to gravitational force the liquid phase flows to evaporator section. In HVAC systems the working fluid is chosen based on the operating temperature. The heat pipe has significant capability to reduce the humidity in HVAC systems. Each HVAC system which uses heater, humidifier or dryer is a suitable nominate for the utilization of heat pipes. Generally heat pipes have three main sections: condenser, adiabatic region and evaporator. Performance investigation and optimization of heat pipes operation in order to increase their efficiency is crucial. In present article, a parametric study is performed to improve the heat pipe performance. Therefore, the heat capacity of heat pipe with respect to geometrical and confining parameters is investigated. For the better observation of heat pipe operation in HVAC systems, a CFD simulation in Eulerian- Eulerian multiphase approach is also performed. The results show that heat pipe heat transfer capacity is higher for water as working fluid with the operating temperature of 340 K. It is also showed that the vertical orientation of heat pipe enhances it’s heat transfer capacity.used in the abstract.

Keywords: Heat pipe, HVAC system, Grooved Heat pipe, Heat pipe limits.

Procedia PDF Downloads 471
2858 Integrated Clean Development Mechanism and Risk Management Approach for Infrastructure Transportation Project

Authors: Debasis Sarkar

Abstract:

Clean development mechanism (CDM) can act as an effective instrument for mitigating climate change. This mechanism can effectively reduce the emission of CO2 and other green house gases (GHG). Construction of a mega infrastructure project like underground corridor construction for metro rail operation involves in consumption of substantial quantity of concrete which consumes huge quantity of energy consuming materials like cement and steel. This paper is an attempt to develop an integrated clean development mechanism and risk management approach for sustainable development for an underground corridor metro rail project in India during its construction phase. It was observed that about 35% reduction in CO2 emission can be obtained by adding fly ash as a part replacement of cement. The reduced emission quantity of CO2 which is of the quantum of about 21,646.36 MT would result in cost savings of approximately INR 8.5 million (USD 1,29,878).But construction and operation of such infrastructure projects of the present era are subject to huge risks and uncertainties throughout all the phases of the project, thus reducing the probability of successful completion of the project within stipulated time and cost frame. Thus, an integrated approach of combining CDM with risk management would enable the metro rail authorities to develop a sustainable risk mitigation measure framework to ensure more cost and energy savings and lesser time and cost over-run.

Keywords: clean development mechanism (CDM), infrastructure transportation, project risk management, underground metro rail

Procedia PDF Downloads 466
2857 Numerical Simulation of Transient 3D Temperature and Kerf Formation in Laser Fusion Cutting

Authors: Karim Kheloufi, El Hachemi Amara

Abstract:

In the present study, a three-dimensional transient numerical model was developed to study the temperature field and cutting kerf shape during laser fusion cutting. The finite volume model has been constructed, based on the Navier–Stokes equations and energy conservation equation for the description of momentum and heat transport phenomena, and the Volume of Fluid (VOF) method for free surface tracking. The Fresnel absorption model is used to handle the absorption of the incident wave by the surface of the liquid metal and the enthalpy-porosity technique is employed to account for the latent heat during melting and solidification of the material. To model the physical phenomena occurring at the liquid film/gas interface, including momentum/heat transfer, a new approach is proposed which consists of treating friction force, pressure force applied by the gas jet and the heat absorbed by the cutting front surface as source terms incorporated into the governing equations. All these physics are coupled and solved simultaneously in Fluent CFD®. The main objective of using a transient phase change model in the current case is to simulate the dynamics and geometry of a growing laser-cutting generated kerf until it becomes fully developed. The model is used to investigate the effect of some process parameters on temperature fields and the formed kerf geometry.

Keywords: laser cutting, numerical simulation, heat transfer, fluid flow

Procedia PDF Downloads 324
2856 The Correlation between Political Awareness and Political Participation for University Students’ “Applied Study”

Authors: Rana Mohamed

Abstract:

Despite youth in Egypt were away from political life for a long time; they are able to make a tangible difference in political status. Purpose: This exploratory study aims to determine whether and how much the prevailing political culture influence participatory behavior with a special focus on political awareness factors among university students in Egypt. Methodology: The study employed several data collection methods to ensure the validity of the results, quantitative and qualitative, verifying the positive relationships between the levels of political awareness and political participation and between political values in society and the level of political participation among university students. For achieving the objectives of the paper in the light of the pool of available literature and data, the study adopts system analysis method to apply input-output and conversions associated with the phenomena of political participation to analyze the different factors that have an effect upon the prevailing political culture and the patterns of values in Egyptian society. Findings: The result reveals that the level of political awareness and political participation for students were low, with a statistically significant relationship. In addition, the patterns of values in Egyptian culture significantly influence the levels of student participation. Therefore, the study recommends formulating policies that aim to increase awareness levels and integrate youth into the political process. Originality/Value: The importance of the academic study stems from addressing one of the central issues in political science; this study measures the change in the Egyptian patterns of culture and values among university students.

Keywords: political awareness, political participation, civic culture, citizenship, Egyptian universities, political knowledge

Procedia PDF Downloads 238
2855 Outputs from the Implementation of 'PHILOS' Programme: Emergency Health Response to Refugee Crisis, Greece, 2017

Authors: K. Mellou, G. Anastopoulos, T. Zakinthinos, C. Botsi, A. Terzidis

Abstract:

‘PHILOS – Emergency health response to refugee crisis’ is a programme of the Greek Ministry of Health, implemented by the Hellenic Center for Disease Control and Prevention (HCDCP). The programme is funded by the Asylum, Migration and Integration Fund (AMIF) of EU’s DG Migration and Home Affairs. With the EU Member States accepting, the last period, accelerating migration flows, Greece inevitably occupies a prominent position in the migratory map due to this geographical location. The main objectives of the programme are a) reinforcement of the capacity of the public health system and enhancement of the epidemiological surveillance in order to cover refugees/migrant population, b) provision of on-site primary health care and psychological support services, and c) strengthening of national health care system task-force. The basic methods for achieving the aforementioned goals are: a) implementation of syndromic surveillance system at camps and enhancement of public health response with the use of mobile medical units (Sub-action A), b) enhancement of health care services inside the camps via increasing human resources and implementing standard operating procedures (Sub-action B), and c) reinforcement of the national health care system (primary healthcare units, hospitals, and emergency care spots) of affected regions with personnel (Sub-action C). As a result, 58 health professionals were recruited under sub-action 2 and 10 mobile unit teams (one or two at each health region) were formed. The main actions taken so far by the mobile units are the evaluation, of syndromic surveillance, of living conditions at camps and medical services. Also, vaccination coverage of children population was assessed, and more than 600 catch-up vaccinations were performed by the end of June 2017. Mobile units supported transportation of refugees/migrants from camps to medical services reducing the load of the National Center for Emergency Care (more than 350 transportations performed). The total number of health professionals (MD, nurses, etc.) placed at camps was 104. Common practices were implemented in the recording and collection of psychological and medical history forms at the camps. Protocols regarding maternity care, gender based violence and handling of violent incidents were produced and distributed at personnel working at camps. Finally, 290 health care professionals were placed at primary healthcare units, public hospitals and the National Center for Emergency Care at affected regions. The program has, also, supported training activities inside the camps and resulted to better coordination of offered services on site.

Keywords: migrants, refugees, public health, syndromic surveillance, national health care system, primary care, emergency health response

Procedia PDF Downloads 193
2854 High Piezoelectric and Magnetic Performance Achieved in the Lead-free BiFeO3-BaTiO3 Cceramics by Defect Engineering

Authors: Muhammad Habib, Xuefan Zhou, Lin Tang, Guoliang Xue, Fazli Akram, Dou Zhang

Abstract:

Defect engineering approach is a well-established approach for the customization of functional properties of perovskite ceramics. In modern technology, the high multiferroic properties for elevated temperature applications are greatly demanding. In this work, the Bi-nonstoichiometric lead-free 0.67Biy-xSmxFeO3-0.33BaTiO3 ceramics (Sm-doped BF-BT for Bi-excess; y = 1.03 and Bi-deficient; y = 0.975 with x = 0.00, 0.04 and 0.08) were design for the high-temperature multiferroic property. Enhanced piezoelectric (d33  250 pC/N and d33* 350 pm/V) and magnetic properties (Mr  0.25 emu/g) with a high Curie temperature (TC  465 ℃) were obtained in the Bi-deficient pure BF-BT ceramics. With Sm-doping (x = 0.04), the TC decrease to 350 ℃ a significant improvement occurred in the d33* to 504 pm/V and 450 pm/V for Bi-excess and Bi-deficient compositions, respectively. The structural origin of the enhanced piezoelectric strain performance is related to the soft ferroelectric effect by Sm-doping and reversible phase transition from the short-range relaxor ferroelectric state to the long-range order under the applied electric field. However, a slight change occurs in the Mr 0.28 emu/g value with Sm-doping for Bi-deficient ceramics, whereas the Bi-excess ceramics shows completely paramagnetic behavior. Hence, the origin of high magnetic properties in the Bi-deficient BF-BT ceramics is mainly attributed to the proposed double exchange mechanism. We believe that this strategy will provide a new perspective for the development of lead-free multiferroic ceramics for high-temperature applications.

Keywords: BiFeO3-BaTiO3, lead-free piezoceramics, magnetic properties, defect engineering

Procedia PDF Downloads 122
2853 Evaluation of the Power Generation Effect Obtained by Inserting a Piezoelectric Sheet in the Backlash Clearance of a Circular Arc Helical Gear

Authors: Barenten Suciu, Yuya Nakamoto

Abstract:

Power generation effect, obtained by inserting a piezo- electric sheet in the backlash clearance of a circular arc helical gear, is evaluated. Such type of screw gear is preferred since, in comparison with the involute tooth profile, the circular arc profile leads to reduced stress-concentration effects, and improved life of the piezoelectric film. Firstly, geometry of the circular arc helical gear, and properties of the piezoelectric sheet are presented. Then, description of the test-rig, consisted of a right-hand thread gear meshing with a left-hand thread gear, and the voltage measurement procedure are given. After creating the tridimensional (3D) model of the meshing gears in SolidWorks, they are 3D-printed in acrylonitrile butadiene styrene (ABS) resin. Variation of the generated voltage versus time, during a meshing cycle of the circular arc helical gear, is measured for various values of the center distance. Then, the change of the maximal, minimal, and peak-to-peak voltage versus the center distance is illustrated. Optimal center distance of the gear, to achieve voltage maximization, is found and its significance is discussed. Such results prove that the contact pressure of the meshing gears can be measured, and also, the electrical power can be generated by employing the proposed technique.

Keywords: circular arc helical gear, contact problem, optimal center distance, piezoelectric sheet, power generation

Procedia PDF Downloads 155
2852 The Decision-Making Mechanisms of Tax Regulations

Authors: Nino Pailodze, Malkhaz Sulashvili, Vladimer Kekenadze, Tea Khutsishvili, Irma Makharashvili, Aleksandre Kekenadze

Abstract:

In the nearest future among the important problems which Georgia has solve the most important is economic stability, that bases on fiscal policy and the proper definition of the its directions. The main source of the Budget revenue is the national income. The State uses taxes, loans and emission in order to create national income, were the principal weapon are taxes. As well as fiscal function of the fulfillment of the budget, tax systems successfully implement economic and social development and the regulatory functions of foreign economic relations. A tax is a mandatory, unconditional monetary payment to the budget made by a taxpayer in accordance with this Code, based on the necessary, nonequivalent and gratuitous character of the payment. Taxes shall be national and local. National taxes shall be the taxes provided for under this Code, the payment of which is mandatory across the whole territory of Georgia. Local taxes shall be the taxes provided for under this Code, introduced by normative acts of local self-government representative authorities (within marginal rates), the payment of which is mandatory within the territory of the relevant self-governing unit. National taxes have the leading role in tax systems, but also the local taxes have an importance role in tax systems. Exactly in the means of local taxes, the most part of the budget is formatted. National taxes shall be: income tax, profit tax, value added tax (VAT), excise tax, import duty, property tax shall be a local tax The property tax is one of the significant taxes in Georgia. The paper deals with the taxation mechanism that has been operated in Georgia. The above mention has the great influence in financial accounting. While comparing foreign legislation towards Georgian legislation we discuss the opportunity of using their experience. Also, we suggested recommendations in order to improve the tax system in financial accounting. In addition to accounting, which is regulated according the International Accounting Standards we have tax accounting, which is regulated by the Tax Code, various legal orders / regulations of the Minister of Finance. The rules are controlled by the tax authority, Revenue Service. The tax burden from the tax values are directly related to expenditures of the state from the emergence of the first day. Fiscal policy of the state is as well as expenditure of the state and decisions of taxation. In order to get the best and the most effective mobilization of funds, Government’s primary task is to decide the kind of taxation rules. Tax function is to reveal the substance of the act. Taxes have the following functions: distribution or the fiscal function; Control and regulatory functions. Foreign tax systems evolved in the different economic, political and social conditions influence. The tax systems differ greatly from each other: taxes, their structure, typing means, rates, the different levels of fiscal authority, the tax base, the tax sphere of action, the tax breaks.

Keywords: international accounting standards, financial accounting, tax systems, financial obligations

Procedia PDF Downloads 233