Search results for: Lifestyle Characteristics
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 7771

Search results for: Lifestyle Characteristics

7171 Correlations among Their Characteristics and Determination of Some Morphological Characteristics of Perennial Ryegrass Genotypes

Authors: Abdullah Özköse, Ahmet Tamkoç

Abstract:

This study aimed to determine some plant characteristics of perennial ryegrass (Lolium perenne L.) genotypes collected from the natural flora of Ankara and correlations between these characteristics. In order to evaluate for breeding purposes according to Turkey's environmental conditions, perennial ryegrass plants collected from natural pasture of Ankara at 2004 were utilized. The collected seeds of plants were sown in pots and seedlings were prepared in greenhouse. Seedlings were transplanted to the experimental field at 50x50 cm intervals in Randomized Complete Blocks Design in 2005. Data were obtained from the observations and measurements of 568 perennial ryegrasses in 2007 and 2008. Perennial ryegrass plants’ in the spring re-growth time, color, density, growth habit, tendency to inflorescences, time of inflorescence, plant height, length of upper internode, spike length, leaf length, leaf width, leaf area, leaf shape, number of spikelets per spike, seed yield per spike, and 1000 grain weight were investigated and correlation analyses were made on the data. Correlation coefficients were estimated between all paired combinations of the traits. The yield components exhibited varying trends of association among themselves. Seed yield per spike showed significant and positive association with number of spikelets per spike, 1000 grain weight, plant height, length of upper internode, spike length, leaf length, leaf width, leaf area and color, but significant and negative association with growth habit and in the spring re-growth time spring.

Keywords: correlation, morphological traits, Lolium perenne

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7170 Assessment of Adequacy of Pile Load Determination Formulas

Authors: Ashraf Eid

Abstract:

Many formulas are set to estimate the pile load capacity based on the in-situ pile load tests. However, discrepancy is obvious between the results of these applications. Some formulas are more adequate than others with respect to soil formation and its characteristics. In this research, attempts were undertaken to evaluate the adequacy of the most well-known formulas based on a series of pile load tests carried out in Port Said city in the northeast of Egypt for major residential projects. Comparisons were undertaken between the different formulas supported by the results of in-situ Cone Penetration Tests (CPT). Based on this study, a guide for engineers for using the proper formula can be adopted with consideration of soil type and characteristics. The Egyptian Code which relies on the results of some formulas is involved in the study as a guiding aspect in the pile design.

Keywords: pile load formula, load test of piles, CPT, Egyptian code

Procedia PDF Downloads 138
7169 The Agency of Award Systems in Architecture: The Case of Cyprus

Authors: Christakis Chatzichristou, Elias Kranos

Abstract:

Architectural awards, especially if they are given by the state, recognize excellence in the field and, at the same time, strongly contribute to the making of the architectural culture of a place. The present research looks at the houses that have been awarded through such a system in Cyprus in order to discuss the values promoted, directly or not, by such a setup which is quite similar to other prestigious award systems such as the Mies van de Rohe Prize in Europe. In fact, many of the projects signed out through the state award system end up being selected to represent the country for the European awards. The residential architecture encouraged by such systems is quite interesting in that the most public of institutions influence how the most private unit of society is architecturally accommodated. The methodology uses both qualitative as well as quantitative research tools in order to analyze: the official state call for entries to the competition; the final report of the evaluation committee; the spatial characteristics of the houses through the Space Syntax methodology; the statements of the architects regarding their intentions and the final outcome; the feelings of the owners and users of the houses regarding the design process as well as the degree of satisfaction regarding the final product. The above-mentioned analyses allow for a more thorough discussion regarding not only the values promoted explicitly by the system through the brief that describes what the evaluation committee is looking for but also the values that are actually being promoted indirectly through the results of the actual evaluation itself. The findings suggest that: the strong emphasis in brief on bioclimatic design and issues of sustainability weakens significantly, if at all present, in the actual selection process; continuous improvement seems to be fuzzily used as a concept; most of the houses tend to have a similar spatial genotype; most of the houses have similar aesthetic qualities; discrepancies between the proposed lifestyle through the design and the actual use of the spaces do not seem to be acknowledged in the evaluation as an issue; the temporal factor seems to be ignored as the projects are required to be ‘finished projects’ as though the users and their needs do not change through time. The research suggests that, rather than preserving a critical attitude regarding the role of the architect in society, the state award system tends, like any other non-reflective social organism, to simply promote its own unexamined values as well as prejudices. This is perhaps more evident in the shared aesthetic character of the awarded houses and less so in the hidden spatial genotype to which they belong. If the design of houses is indeed a great opportunity for architecture to contribute in a more deliberate manner to the evolution of society, then what the present study shows is that this opportunity seems to be largely missed. The findings may serve better less as a verdict and more as a chance for introspection and discussion.

Keywords: award systems, houses, spatial genotype, aesthetic qualities

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7168 Stepanovia osogoviensis sp. n. (Hymenoptera: Eulophidae) in Galls of Diplolepis rosae from Bulgaria

Authors: Ivaylo A. Todorov, Peter S. Boyadzhiev

Abstract:

A new distinctive species of Stepanovia Kostjukov (Hymenoptera: Eulophidae: Tetrastichinae) was reared in laboratory from mature galls of Diplolepis rosae (Linnaeus) (Cynipidae). The galls were collected from Rosa sp. bushes growing in Osogovo Mt. in Western Bulgaria. The new species is close to Stepanovia rosae Boyadzhiev & Todorov but differs in POL and OOL characteristics, width of antennae, forewings and ovipositor sheaths characteristics, different U-shaped pale stripe above clypeus and the length of the ventral plaque on male antenna. The taxonomically important morphological features are illustrated and compared with the rest species of the genus using Scanning electron microscopy and light reflection by compound microscopy. Images of male genitalia are also prepared.

Keywords: Eulophidae, Diplolepis rosae, galls, Stepanovia osogoviensis, Bulgaria

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7167 Analysis of Stall Angle Delay in Airfoil Coupled with Spinning Cylinder

Authors: N. Kiran, S. A. Vikas, Yatish Chandra, S. Srinivasan

Abstract:

Several Centuries ago, the aerodynamic studies on rotating cylinders and spheres have started. From the observation, the rotation of a cylinder has a remarkable effect on the aerodynamic characteristics is noticed. In case of airfoils as the angle of attack increases, the drag increases with reduction in lift i.e at the critical angle of attack. If at this point a strong impulse is imparted to the boundary layer by means of a spinning cylinder, the re-energisation of boundary layer is achieved and hence delaying the boundary layer separation and stalling characteristics. Analysis of aerodynamic effects spinning cylinder either at leading edge or at trailing edge of the airfoil is carried in the past, the positioning of cylinder close to trailing edge and its effects in delaying the stall are yet to be analyzed in depth. This paper aim is to understand the combined aerodynamic effects of coupling the spinning cylinder with the airfoil closer to the Trailing edge, by considering different spin ratio of the cylinder, its location and geometrical parameters in relation to the chord of the airfoil. From the analysis, it was observed that the spinning cylinder speed of rotation and location had a impact on stalling characteristics for a prescribed free stream condition. The results predicted through CFD analysis and experimental analysis showed a raise in aerodynamic efficiency and as the spin ratio increases, increase in stalling angle of attack is noticed when compared to the airfoil without spinning cylinder.

Keywords: aerodynamics, airfoil, spinning cylinder, stalling

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7166 Gender Inequality and Human Trafficking

Authors: Kimberly McCabe

Abstract:

The trafficking of women and children for abuse and exploitation is not a new problem under the umbrella of human trafficking; however, over the last decade, the problem has attracted increased attention from international governments and non-profits attempting to reduce victimization and provide services for survivors. Research on human trafficking suggests that the trafficking of human beings is, largely, a symptom of poverty. As the trafficking of human beings may be viewed as a response to the demand for people for various forms of exploitation, a product of poverty, and a consequence of the subordinate positions of women and children in society, it reaches beyond randomized victimization. Hence, human trafficking, and especially the trafficking of women and children, goes beyond the realm of poorness. Therefore, to begin to understand the reasons for the existence of human trafficking, one must identify and consider not only the immediate causes but also those underlying structural determinants that facilitate this form of victimization. Specifically, one must acknowledge the economic, social, and cultural factors that support human trafficking. This research attempts to study human trafficking at the country level by focusing on economic, social, and cultural characteristics. This study focuses on inequality and, in particular, gender inequality as related to legislative attempts to address human trafficking. Within the design of this project is the use of the US State Department’s tier classification system for Trafficking in Persons (TIP) and the USA CIA Fact Sheet of country characteristics for over 150 countries in an attempt to model legal outcomes as related to human trafficking. Results of this research demonstrate the significance of characteristics beyond poverty as related to country-level responses to human trafficking.

Keywords: child trafficking, gender inequality, human trafficking, inequality

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7165 Comparative Analysis of Classification Methods in Determining Non-Active Student Characteristics in Indonesia Open University

Authors: Dewi Juliah Ratnaningsih, Imas Sukaesih Sitanggang

Abstract:

Classification is one of data mining techniques that aims to discover a model from training data that distinguishes records into the appropriate category or class. Data mining classification methods can be applied in education, for example, to determine the classification of non-active students in Indonesia Open University. This paper presents a comparison of three methods of classification: Naïve Bayes, Bagging, and C.45. The criteria used to evaluate the performance of three methods of classification are stratified cross-validation, confusion matrix, the value of the area under the ROC Curve (AUC), Recall, Precision, and F-measure. The data used for this paper are from the non-active Indonesia Open University students in registration period of 2004.1 to 2012.2. Target analysis requires that non-active students were divided into 3 groups: C1, C2, and C3. Data analyzed are as many as 4173 students. Results of the study show: (1) Bagging method gave a high degree of classification accuracy than Naïve Bayes and C.45, (2) the Bagging classification accuracy rate is 82.99 %, while the Naïve Bayes and C.45 are 80.04 % and 82.74 % respectively, (3) the result of Bagging classification tree method has a large number of nodes, so it is quite difficult in decision making, (4) classification of non-active Indonesia Open University student characteristics uses algorithms C.45, (5) based on the algorithm C.45, there are 5 interesting rules which can describe the characteristics of non-active Indonesia Open University students.

Keywords: comparative analysis, data mining, clasiffication, Bagging, Naïve Bayes, C.45, non-active students, Indonesia Open University

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7164 Stability Characteristics of Angle Ply Bi-Stable Laminates by Considering the Effect of Resin Layers

Authors: Masih Moore, Saeed Ziaei-Rad

Abstract:

In this study, the stability characteristics of a bi-stable composite plate with different asymmetric composition are considered. The interest in bi-stable structures comes from their ability that these structures can have two different stable equilibrium configurations to define a discrete set of stable shapes. The structures can easily change the first stable shape to the second one by a simple snap action. The main purpose of the current research is to consider the effect of including resin layers on the stability characteristics of bi-stable laminates. To this end and In order to determine the magnitude of the loads that are responsible for snap through and snap back phenomena between two stable shapes of the laminate, a non-linear finite element method (FEM) is utilized. An experimental investigation was also carried out to study the critical loads that caused snapping between two different stable shapes. Several specimens were manufactured from T300/5208 graphite-epoxy with [0/90]T, [-30/60]T, [-20/70]T asymmetric stacking sequence. In order to create an accurate finite element model, different thickness of resin layers created during the manufacturing process of the laminate was measured and taken into account. The geometry of each lamina and the resin layers was characterized by optical microscopy from different locations of the laminates thickness. The exact thickness of each lamina and the resin layer in all specimens with [0/90]T,[-30/60]T, [-20/70]T stacking sequence were determined by using image processing technique.

Keywords: bi-stable laminates, finite element method, graphite-epoxy plate, snap behavior

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7163 The Synergistic Effects of Using Silicon and Selenium on Fruiting of Zaghloul Date Palm (Phoenix dectylifera L.)

Authors: M. R. Gad El- Kareem, A. M. K. Abdel Aal, A. Y. Mohamed

Abstract:

During 2011 and 2012 seasons, Zaghloul date palms received four sprays of silicon (Si) at 0.05 to 0.1% and selenium (Se) at 0.01 to 0.02%. Growths, nutritional status, yield as well as physical and chemical characteristics of the fruits in response to application of silicon and selenium were investigated. Single and combined applications of silicon at 0.05 to 0.1% and selenium at 0.01 to 0.02% was very effective in enhancing the leaf area, total chlorophylls, percentages of N, P, and K in the leaves, yield, bunch weight as well as physical and chemical characteristics of the fruits in relative to the check treatment. Silicon was superior to selenium in this respect. Combined application was favourable than using each alone in this connection. Treating Zaghloul date palms four times with a mixture of silicon at 0.05% + selenium at 0.01% resulted in an economical yield and producing better fruit quality.

Keywords: date palms, Zaghloul, silicon, selenium, leaf area

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7162 Job Satisfaction and Career Choices: A Study Using Schein´s Career Anchor Model

Authors: Rosana Silvina Codaro, Patricia Amelia Tomei

Abstract:

This study explores the relationship between job satisfaction and alignment between the individual´s current occupation and his talents, needs and values, namely his 'career anchors'. With this purpose in mind, a quantitative survey was performed for a non- graduate probabilistic sample of management business students of a private university in Rio de Janeiro. The results of the survey showed there is no significant association between satisfaction at work and alignment with the individual’s career anchor. The most frequent career anchor found for both genders was lifestyle, showing a trend towards finding a career that allows some balance between professional and personal life. The study also showed that self-employed individuals are more satisfied with their work than the individuals employed by a company are, and men are more satisfied at work than women are, Individuals aligned and not satisfied tend to be the ones who have fewer years of work experience and individuals not aligned and satisfied tend to be older.

Keywords: careers, career anchors, job satisfaction, Schein´s career anchor model

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7161 Patterns of Self-Reported Overweight, Obesity, and Other Chronic Diseases Among University Students in the United Arab Emirates: A Cross-Sectional Study

Authors: Maryam M. Bashir, Luai A. Ahmed, Meera R. Alshamsi, Sara Almahrooqi, Taif Alyammahi, Shooq A. Alshehhi, Waad I. Alhammadi, Fatima H. Alhammadi, Hind A. Alhosani, Rami H. Al-Rifai, Fatma Al-Maskari

Abstract:

Obesity in the Middle East and North Africa (MENA) region has exponentially increased over the past five decades due to rapid urbanization and unhealthy lifestyle changes. It has been well established that overweight and obesity increase the risk of non-communicable diseases (NCDs) and are the leading cause of mortality and economic burden locally, and globally. In the United Arab Emirates (UAE), there is a growing epidemic of obesity and other chronic diseases like type 2 diabetes mellitus and cardiovascular diseases. Prevalence of overweight and obesity in UAE range up to 70% depending on the group being studied. Hence, there is a need to explore their patterns in the country for more targeted and responsive interventions. Our study aimed to explore the patterns of overweight and obesity and some self-reported chronic diseases among university students in Abu Dhabi, the capital city of UAE. A validated online self-administered questionnaire was used to collect data from UAE University (UAEU) students, 18years and above, from August to September 2021. Students’ characteristics were summarized using appropriate descriptive statistics. Overweight, obesity and self-reported chronic diseases were described and compared between male and female students using chi-square and t tests. Other associated factors were also explored in relation to overweight and obesity. All analyses were conducted using STATA statistical software version 16.1 (StataCorp LLC, College Station, TX, USA). 902 students participated in the study. 79.8% were females and mean age was 21.90 ± 5.19 years. Majority of the respondents were undergraduate students (80.71%). The prevalence of self-reported chronic diseases was 22.95%. Obesity (BMI≥30kg/m2), Diabetes Mellitus, and Asthma/Allergies were the commonest diseases (12.48%, 4.21% & 3.22%, respectively). Approximately 5% of the students reported more than one chronic disease. Out of the 833 participating students who had complete weight and height data, prevalence of overweight and obesity was 34.81% (22.33% and 12.48%, respectively). More than half of the male students (54.36%) were overweight or obese. This is significantly higher than in female students (30.56%, p=0.001). Overweight/obesity when compared to normal weight is associated with increasing mean age [23.40 vs 21.01, respectively (p=0.001)]. In addition to gender and age, being married [57.63% vs 31.05% (p=0.001)], being a postgraduate student [51.59% vs 30.92% (p=0.001)] and having two or more chronic diseases [65.85% vs 33.21% (p=0.001)] were also significantly associated with overweight/obesity. Our study showed that almost a quarter of the participating university students reported at least one chronic disease. Obesity was the commonest and more than 1 in 3 students were either overweight or obese. This shows the need for intensive health promotion and screening programs on obesity and other chronic diseases to meet the health needs of these students. This study is also a basis for further research, especially qualitative, to explore the relevant risk factors and risk groups for more targeted interventions.

Keywords: chronic disease, obesity, overweight, students, United Arab Emirates

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7160 Effects of Injection of eCG and Oxytocin on Semen Characteristics of Zel Rams in Nonbreeding Season

Authors: Khosro Ghazvinian, Reza Narenji Sani, Touba Khodaiean, Melika Moezifar

Abstract:

Many previous studies have reported that eCG was effective for completing spermatogenesis. In mice, eCG increased testes weight. In addition, Oxytocin (OT) was important in sperm transition and sperm motility in domestic animals. Peripheral circulation of OT also, was increased during sex incitement and ejaculation The objective of this study was to investigate the effect of IM injection of eCG and OT on semen characteristics in Zel rams in out of breeding season. Eighteen 3-year-old Zel adult rams were randomly divided into five equal groups (control and four treatment groups). 0.9% NaCl (1 ml) was injected IM into each ram in the control group, whereas eCG was administered IM at a single dose of 400 IU and 600 IU to each ram in the two eCG treatment groups and OT was administered IM at a single dose of 5 IU and 10 IU to each ram in the other two OT treatment groups. Semen samples were taken by an electroejaculator from all rams 10 min after the IM injection of 0.9% NaCl, eCG, or OT. eCG did not alter semen volume, and OT did not alter sperm motility or abnormal sperm, in comparison to the control values. Mass activity, sperm motility and total sperm number increased significantly in eCG group compared to the control group; and semen volume, mass activity, total sperm number of the OT treatment groups increased significantly compared to the control group. Exogenous 600 IU eCG and 10 IU OT increase mass activity, total sperm number, lived sperm and sperm concentration in Zel rams.

Keywords: eCG, oxytocine, semen characteristics, Zel Ram, nonbreeding season

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7159 A Double Epilayer PSGT Trench Power MOSFETs for Low to Medium Voltage Power Applications

Authors: Alok Kumar Kamal, Vinod Kumar

Abstract:

The trench gate MOSFET has shown itself as the most appropriate power device for low to medium voltage power applications due to its lowest possible ON resistance among all power semiconductor devices. In this research work a double-epilayer PSGT structure using a thin layer of N+ polysilicon as gate material. The total ON-state resistance (RON) of UMOSFET can be reduced by optimizing the epilayer thickness. The optimized structure of Double-Epilayer exhibits a 25.8% reduction in the ON-state resistance at Vgs=5V and improving the switching characteristics by reducing the Reverse transfer capacitance (Cgd) by 7.4%.

Keywords: Miller-capacitance, double-Epilayer;switching characteristics, power trench MOSFET (U-MOSFET), on-state resistance, blocking voltage

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7158 Dependence of Autoignition Delay Period on Equivalence Ratio for i-Octane, Primary Reference Fuel

Authors: Sunil Verma

Abstract:

In today’s world non-renewable sources are depleting quickly, so there is a need to produce efficient and unconventional engines to minimize the use of fuel. Also, there are many fatal accidents happening every year during extraction, distillation, transportation and storage of fuel. Reason for explosions of gaseous fuel is unwanted autoignition. Autoignition characterstics of fuel are mandatory to study to build efficient engines and to avoid accidents. This report is concerned with study of autoignition delay characteristics of iso-octane by using rapid compression machine. The paper clearly explains the dependence of ignition delay characteristics on variation of equivalence ratios from lean to rich mixtures. The equivalence ratio is varied from 0.3 to 1.2.

Keywords: autoignition, iso-octane, combustion, rapid compression machine, equivalence ratio, ignition delay

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7157 Experimental Investigation, Analysis and Optimization of Performance and Emission Characteristics of Composite Oil Methyl Esters at 160 bar, 180 bar and 200 bar Injection Pressures by Multifunctional Criteria Technique

Authors: Yogish Huchaiah, Chandrashekara Krishnappa

Abstract:

This study considers the optimization and validation of experimental results using Multi-Functional Criteria Technique (MFCT). MFCT is concerned with structuring and solving decision and planning problems involving multiple variables. Production of biodiesel from Composite Oil Methyl Esters (COME) of Jatropha and Pongamia oils, mixed in various proportions and Biodiesel thus obtained from two step transesterification process were tested for various Physico-Chemical properties and it has been ascertained that they were within limits proposed by ASTME. They were blended with Petrodiesel in various proportions. These Methyl Esters were blended with Petrodiesel in various proportions and coded. These blends were used as fuels in a computerized CI DI engine to investigate Performance and Emission characteristics. From the analysis of results, it was found that 180MEM4B20 blend had the maximum Performance and minimum Emissions. To validate the experimental results, MFCT was used. Characteristics such as Fuel Consumption (FC), Brake Power (BP), Brake Specific Fuel Consumption (BSFC), Brake Thermal Efficiency (BTE), Carbon dioxide (CO2), Carbon Monoxide (CO), Hydro Carbon (HC) and Nitrogen oxide (NOx) were considered as dependent variables. It was found from the application of this method that the optimized combination of Injection Pressure (IP), Mix and Blend is 178MEM4.2B24. Overall corresponding variation between optimization and experimental results was found to be 7.45%.

Keywords: COME, IP, MFCT, optimization, PI, PN, PV

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7156 An excessive Screen Time of High School Students in Their Free Time Promotes Our Young People’s Risk of Obesity

Authors: Susana Aldaba Yaben, Marga Echauri Ozcoidi, Rosario Osinaga Cenoz

Abstract:

It was decided to make a diagnosis with students of Berriozar High School between 12 and 15 years (both included) for their lifestyles in relation to eating habits, BMI (Body Mass Index), physical activity, drugs, interpersonal relationships and screen time. The aim of this survey is identifying needs of this population and depending on the results, we could program socio-educational activities. This action is part of the Community Health Promotion Programme and healthy lifestyles in childhood and youth of Berriozar. The eating habits, a lack of physical activity and an excessive screen time are causes of 26,75% of obese or overweight young people. First of all, many of them have got a diet enriched in saturated fats and sugars. Secondly, most of them do not practise physical exercise daily and finally, their screen time are higher than the recommendation (until 2 hours a day).

Keywords: lifestyle, diet, BMI, physical activity, screen time, education, youth

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7155 Friction Stir Processing of the AA7075T7352 Aluminum Alloy Microstructures Mechanical Properties and Texture Characteristics

Authors: Roopchand Tandon, Zaheer Khan Yusufzai, R. Manna, R. K. Mandal

Abstract:

Present work describes microstructures, mechanical properties, and texture characteristics of the friction stir processed AA7075T7352 aluminum alloy. Phases were analyzed with the help of x-ray diffractometre (XRD), transmission electron microscope (TEM) along with the differential scanning calorimeter (DSC). Depth-wise microstructures and dislocation characteristics from the nugget-zone of the friction stir processed specimens were studied using the bright field (BF) and weak beam dark-field (WBDF) TEM micrographs, and variation in the microstructures as well as dislocation characteristics were the noteworthy features found. XRD analysis display changes in the chemistry as well as size of the phases in the nugget and heat affected zones (Nugget and HAZ). Whereas the base metal (BM) microstructures remain un-affected. High density dislocations were noticed in the nugget regions of the processed specimen, along with the formation of dislocation contours and tangles. .The ɳ’ and ɳ phases, along with the GP-Zones were completely dissolved and trapped by the dislocations. Such an observations got corroborated to the improved mechanical as well as stress corrosion cracking (SCC) performances. Bulk texture and residual stress measurements were done by the Panalytical Empyrean MRD system with Co- kα radiation. Nugget zone (NZ) display compressive residual stress as compared to thermo-mechanically(TM) and heat affected zones (HAZ). Typical f.c.c. deformation texture components (e.g. Copper, Brass, and Goss) were seen. Such a phenomenon is attributed to the enhanced hardening as well as other mechanical performance of the alloy. Mechanical characterizations were done using the tensile test and Anton Paar Instrumented Micro Hardness tester. Enhancement in the yield strength value is reported from the 89MPa to the 170MPa; on the other hand, highest hardness value was reported in the nugget-zone of the processed specimens.

Keywords: aluminum alloy, mechanical characterization, texture characterstics, friction stir processing

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7154 The Characteristics of a Fair and Efficient Tax Auditing Information System as a Tool against Tax Evasion: A Theoretical Framework

Authors: Dimitris Balios, Stefanos Tantos

Abstract:

Economic growth and social evolution are connected to trust relationships in a society. The quality of the accounting information, the tax information system and the tax audit mechanism evolve multiple benefits in an economy. Tax evasion, the illegal practice where people and companies do not pay taxes, is a crime because of the negative effect in economy and society. In this paper, we describe a theoretical framework on the characteristics of a fair and efficient tax auditing information system which could be a tool against tax evasion, a tool for an economy to grow, especially in countries that face fluctuations in economic activity. We conclude that a fair and efficient tax auditing information system increases the reliability of tax administration, improves taxpayers’ tax compliance and causes a developmental trajectory for the economy.

Keywords: auditing information system, auditing mechanism, tax evasion, taxation

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7153 Load Characteristics of Improved Howland Current Pump for Bio-Impedance Measurement

Authors: Zhao Weijie, Lin Xinjian, Liu Xiaojuan, Li Lihua

Abstract:

The Howland current pump is widely used in bio-impedance measurement. Much attention has been focused on the output impedance of the Howland circuit. Here we focus on the maximum load of the Howland source and discuss the relationship between the circuit parameters at maximum load. We conclude that the signal input terminal of the feedback resistor should be as large as possible, but that the current-limiting resistor should be smaller. The op-amp saturation voltage should also be high. The bandwidth of the circuit is proportional to the bandwidth of the op-amp. The Howland current pump was simulated using multisim12. When the AD8066AR was selected as the op-amp, the maximum load was 11.5 kΩ, and the Howland current pump had a stable output ipp to 2mAp up to 200 kHz. However, with an OPA847 op-amp and a load of 6.3 kΩ, the output current was also stable, and the frequency was as high as 3 MHz.

Keywords: bio-impedance, improved Howland current pump, load characteristics, bioengineering

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7152 Investigation of Flow Characteristics on Upstream and Downstream of Orifice Using Computational Fluid Dynamics

Authors: War War Min Swe, Aung Myat Thu, Khin Cho Thet, Zaw Moe Htet, Thuzar Mon

Abstract:

The main parameter of the orifice hole diameter was designed according to the range of throttle diameter ratio which gave the required discharge coefficient. The discharge coefficient is determined by difference diameter ratios. The value of discharge coefficient is 0.958 occurred at throttle diameter ratio 0.5. The throttle hole diameter is 80 mm. The flow analysis is done numerically using ANSYS 17.0, computational fluid dynamics. The flow velocity was analyzed in the upstream and downstream of the orifice meter. The downstream velocity of non-standard orifice meter is 2.5% greater than that of standard orifice meter. The differential pressure is 515.379 Pa in standard orifice.

Keywords: CFD-CFX, discharge coefficients, flow characteristics, inclined

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7151 Entrepreneurial Leadership in Malaysian Public University: Competency and Behavior in the Face of Institutional Adversity

Authors: Noorlizawati Abd Rahim, Zainai Mohamed, Zaidatun Tasir, Astuty Amrin, Haliyana Khalid, Nina Diana Nawi

Abstract:

Entrepreneurial leaders have been sought as in-demand talents to lead profit-driven organizations during turbulent and unprecedented times. However, research regarding the pertinence of their roles in the public sector has been limited. This paper examined the characteristics of the challenging experiences encountered by senior leaders in public universities that require them to embrace entrepreneurialism in their leadership. Through a focus group interview with five Malaysian university top senior leaders with experience being Vice-Chancellor, we explored and developed a framework of institutional adversity characteristics and exemplary entrepreneurial leadership competency in the face of adversity. Complexity of diverse stakeholders, multiplicity of academic disciplines, unfamiliarity to lead different and broader roles, leading new directions, and creating change in high velocity and uncertain environment are among the dimensions that characterise institutional adversities. Our findings revealed that learning agility, opportunity recognition capacity, and bridging capability are among the characteristics of entrepreneurial university leaders. The findings reinforced that the presence of specific attributes in institutional adversity and experiences in overcoming those challenges may contribute to the development of entrepreneurial leadership capabilities.

Keywords: bridging capability, entrepreneurial leadership, leadership development, learning agility, opportunity recognition, university leaders

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7150 The Communication of Audit Report: Key Audit Matters in United Kingdom

Authors: L. Sierra, N. Gambetta, M. A. Garcia-Benau, M. Orta

Abstract:

Financial scandals and financial crisis have led to an international debate on the value of auditing. In recent years there have been significant legislative reforms aiming to increase markets’ confidence in audit services. In particular, there has been a significant debate on the need to improve the communication of auditors with audit reports users as a way to improve its informative value and thus, to improve audit quality. The International Auditing and Assurance Standards Board (IAASB) has proposed changes to the audit report standards. The International Standard on Auditing 701, Communicating Key Audit Matters (KAM) in the Independent Auditor's Report, has introduced new concepts that go beyond the auditor's opinion and requires to disclose the risks that, from the auditor's point of view, are more significant in the audited company information. Focusing on the companies included in the Financial Times Stock Exchange 100 index, this study aims to focus on the analysis of the determinants of the number of KAM disclosed by the auditor in the audit report and moreover, the analysis of the determinants of the different type of KAM reported during the period 2013-2015. To test the hypotheses in the empirical research, two different models have been used. The first one is a linear regression model to identify the client’s characteristics, industry sector and auditor’s characteristics that are related to the number of KAM disclosed in the audit report. Secondly, a logistic regression model is used to identify the determinants of the number of each KAM type disclosed in the audit report; in line with the risk-based approach to auditing financial statements, we categorized the KAM in 2 groups: Entity-level KAM and Accounting-level KAM. Regarding the auditor’s characteristics impact on the KAM disclosure, the results show that PwC tends to report a larger number of KAM while KPMG tends to report less KAM in the audit report. Further, PwC reports a larger number of entity-level risk KAM while KPMG reports less account-level risk KAM. The results also show that companies paying higher fees tend to have more entity-level risk KAM and less account-level risk KAM. The materiality level is positively related to the number of account-level risk KAM. Additionally, these study results show that the relationship between client’s characteristics and number of KAM is more evident in account-level risk KAM than in entity-level risk KAM. A highly leveraged company carries a great deal of risk, but due to this, they are usually subject to strong capital providers monitoring resulting in less account-level risk KAM. The results reveal that the number of account-level risk KAM is strongly related to the industry sector in which the company operates assets. This study helps to understand the UK audit market, provides information to auditors and finally, it opens new research avenues in the academia.

Keywords: FTSE 100, IAS 701, key audit matters, auditor’s characteristics, client’s characteristics

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7149 An Exploratory Study of Potential Cruisers Preferences Using Choice Experiment and Latent Class Modelling

Authors: Renuka Mahadevan, Sharon Chang

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This exploratory study is based on potential cruisers’ monetary valuation of cruise attributes. Using choice experiment, monetary trade-offs between four different cruise attributes are examined with Australians as a case study. We found 50% of the sample valued variety of onboard cruise activities the least while 30% were willing to pay A$87 for cruise-organised activities per day, and the remaining 20% regarded an ocean view to be most valuable at A$125. Latent class modelling was then applied and results revealed that potential cruisers’ valuation of the attributes can be used to segment the market into adventurers, budget conscious and comfort lovers. Evidence showed that socio demographics are not as insightful as lifestyle preferences in developing cruise packages and pricing that would appeal to potential cruisers. Marketing also needs to counter the mindset of potential cruisers’ belief that cruises are often costly and that cruising can be done later in life.

Keywords: latent class modelling, choice experiment, potential cruisers, market segmentation, willingness to pay

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7148 Strategies of Spatial Optimization for Open Space in the Old-Age Friendly City: An Investigation of the Behavior of the Elderly in Xicheng Square in Hangzhou

Authors: Yunxiang Fang

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With the aging trend continuing to accelerate, open space is important for the daily life of the elderly, and its old-age friendliness is worthy of attention. Based on behavioral observation and literature research, this paper studies the behavior of the elderly in urban open space. Through the investigation, classification and quantitative analysis of the activity types, time characteristics and spatial behavior order of the elderly in Xicheng Square in Hangzhou, it summarizes the square space suitable for the psychological needs, physiology and activity needs of the elderly, combined with the basis of literature research. Finally, the suggestions for the improvement of the old-age friendship of Xicheng Square are put forward, from the aspects of microclimate, safety and accessibility, space richness and service facility quality.

Keywords: behavior characteristics, old-age friendliness, open space, square

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7147 The Effect of Increase in Aluminium Content on Fluidity of ZA Alloys Processed by Centrifugal Casting

Authors: P. N. Jyothi, A. Shailesh Rao, M. C. Jagath, K. Channakeshavalu

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Uses of ZA alloys as bearing material have been increased due to their superior mechanical properties, wear characteristics and tribological properties. Among ZA alloys, ZA 27 alloy has higher strength, low density with excellent bearing and wear characteristics. From the past research work, it is observed that in continuous casting as Al content increases, the fluidity also increases. In present work, ZA 8, ZA 12 and ZA 27 alloys have been processed through centrifugal casting process at 600 rotational speed of the mould. Uniform full cylinder is casted with ZA 8 alloy. For ZA 12 and ZA 27 alloys where the Al content is higher, cast tubes were not complete and uniform. The reason is Al may be acting as a refiner and reduce the melt flow in the rotating mould. This is mainly due to macro-segregation of Al, which has occurred due to difference in densities of Al and Zn.

Keywords: centrifugal casting, metal flow, characterization, systems engineering

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7146 The New Consumption of Sustainability for Green Capitalism

Authors: Ica Wulansari

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Today, globalization encourages the global culture acceleration in the middle of accelerated industrialization that leads to the transformation of consumption pattern. Consumption is not only considered as a need but also lifestyle, moreover, plays a role as an ideology supported by global shopping system. This paper is aimed at analyzing how global society directed to support sustainability consumption, this is line with Sustainable Development Goals (SDGs) that prioritise sustainable program for environmental preservation to cope with economic growth impact. The paper applies qualitative method to analyze through literature studies. As a result, we attempt to discuss the relationship of various concepts among globalization, consumption, and risk society that produce green capitalism. There are three points related with green capitalism: Sustainable agenda, political ecology, and sustainable commodities that show sustainable consumption pattern supported by Capitalism. Sustainability consumption system is an ideal instrument to be implemented, nevertheless, this is not only solely a modernity of ecology politics to hidden Capitalist`s interest.

Keywords: consumption, sustainability, capitalist, environmental

Procedia PDF Downloads 284
7145 Dielectric Recovery Characteristics of High Voltage Gas Circuit Breakers Operating with CO₂ Mixture

Authors: Peng Lu, Branimir Radisavljevic, Martin Seeger, Daniel Over, Torsten Votteler, Bernardo Galletti

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CO₂-based gas mixtures exhibit huge potential as the interruption medium for replacing SF₆ in high voltage switchgears. In this paper, the recovery characteristics of dielectric strength of CO₂-O₂ mixture in the post arc phase after the current zero are presented. As representative examples, the dielectric recovery curves under conditions of different gas filling pressures and short-circuit current amplitudes are presented. A series of dielectric recovery measurements suggests that the dielectric recovery rate is proportional to the mass flux of the blowing gas, and the dielectric strength recovers faster in the case of lower short circuit currents.

Keywords: CO₂ mixture, high voltage circuit breakers, dielectric recovery rate, short-circuit current, mass flux

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7144 Happiness, Media and Sustainability of Communities in Donkeaw, Mearim District, Chiang Mai, Thailand

Authors: Panida Jongsuksomsakul

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This study of the ‘happiness’ and ‘sustainability’ in the community of Donkeaw, Amphoe Mae Rim, Chiang Mai Province during the non-election period in Thailand, noted that their happiness levels are in the middle-average range. This was found using a mixed approach of qualitative and quantitative methods (N = 386, α = 0.05). The study explores indicators for six aspects of well-being and happiness, including, good local governance, administrative support for the health system that maintains people’s mental and physical health, environment and weather, job security and a regular income aids them in managing a sustainable lifestyle. The impact of economic security and community relationships on social and cultural capital, and the way these aspects impact on the life style of the community, affects the sustainable well-being of people. Moreover, living with transparency and participatory communication led to diverse rewards in many areas.

Keywords: communication, happiness, well-being, Donkeaw community, social and cultural capital

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7143 A Network Economic Analysis of Friendship, Cultural Activity, and Homophily

Authors: Siming Xie

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In social networks, the term homophily refers to the tendency of agents with similar characteristics to link with one another and is so robustly observed across many contexts and dimensions. The starting point of my research is the observation that the “type” of agents is not a single exogenous variable. Agents, despite their differences in race, religion, and other hard to alter characteristics, may share interests and engage in activities that cut across those predetermined lines. This research aims to capture the interactions of homophily effects in a model where agents have two-dimension characteristics (i.e., race and personal hobbies such as basketball, which one either likes or dislikes) and with biases in meeting opportunities and in favor of same-type friendships. A novel feature of my model is providing a matching process with biased meeting probability on different dimensions, which could help to understand the structuring process in multidimensional networks without missing layer interdependencies. The main contribution of this study is providing a welfare based matching process for agents with multi-dimensional characteristics. In particular, this research shows that the biases in meeting opportunities on one dimension would lead to the emergence of homophily on the other dimension. The objective of this research is to determine the pattern of homophily in network formations, which will shed light on our understanding of segregation and its remedies. By constructing a two-dimension matching process, this study explores a method to describe agents’ homophilous behavior in a social network with multidimension and construct a game in which the minorities and majorities play different strategies in a society. It also shows that the optimal strategy is determined by the relative group size, where society would suffer more from social segregation if the two racial groups have a similar size. The research also has political implications—cultivating the same characteristics among agents helps diminishing social segregation, but only if the minority group is small enough. This research includes both theoretical models and empirical analysis. Providing the friendship formation model, the author first uses MATLAB to perform iteration calculations, then derives corresponding mathematical proof on previous results, and last shows that the model is consistent with empirical evidence from high school friendships. The anonymous data comes from The National Longitudinal Study of Adolescent Health (Add Health).

Keywords: homophily, multidimension, social networks, friendships

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7142 Quality Characteristics of Treated Wastewater of 'Industrial Area Foggia'

Authors: Grazia Disciglio, Annalisa Tarantino, Emanuele Tarantino

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The production system of Foggia province (Apulia, Southern Italy) is characterized by the presence of numerous agro-food industries whose activities include the processing of vegetables products that release large quantities of wastewater. The reuse in agriculture of these wastewaters offers the opportunity to reduce the costs of their disposal and minimizing their environmental impact. In addition, in this area, which suffers from water shortage, the use of agro-industrial wastewater is essential in the very intensive irrigation cropping systems. The present investigation was carried out in years 2009 and 2010 to monitor the physico-chemical and microbiological characteristics of the industrial wastewater (IWW) from the secondary treatment plant of the 'Industrial Area of Foggia'. The treatment plant released on average about 567,000 m3y-1 of IWW, which distribution was not uniform over the year. The monthly values were about 250,000 m3 from November to June and about 90,000 m3 from July to October. The obtained results revealed that IWW was characterized by low values of Total Suspended Solids (TSS), Biological Oxygen Demand (BOD), Chemical Oxygen Demand (COD), Electrical Conductivity (EC) and Sodium Absorption Rate (SAR). An occasional presence of heavy metal and high concentration of total phosphorus, total nitrogen, ammoniacal nitrogen and microbial organisms (Escherichia coli and Salmonella) were observed. Due to the presence of this pathogenic microorganisms and sometimes of heavy metals, which may raise sanitary and environmental problems in order to the possible irrigation reuse of this IWW, a tertiary treatment of wastewater based on filtration and disinfection in line are recommended. Researches on the reuse of treated IWW on crops (olive, artichoke, industrial tomatoes, fennel, lettuce etc.) did not show significant differences among the irrigated plots for most of the soil and yield characteristics.

Keywords: agroindustrial wastewater, irrigation, microbiological characteristic, physico-chemical characteristics

Procedia PDF Downloads 298