Search results for: bias circuit
826 Designing Equivalent Model of Floating Gate Transistor
Authors: Birinderjit Singh Kalyan, Inderpreet Kaur, Balwinder Singh Sohi
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In this paper, an equivalent model for floating gate transistor has been proposed. Using the floating gate voltage value, capacitive coupling coefficients has been found at different bias conditions. The amount of charge present on the gate has been then calculated using the transient models of hot electron programming and Fowler-Nordheim Tunnelling. The proposed model can be extended to the transient conditions as well. The SPICE equivalent model is designed and current-voltage characteristics and Transfer characteristics are comparatively analysed. The dc current-voltage characteristics, as well as dc transfer characteristics, have been plotted for an FGMOS with W/L=0.25μm/0.375μm, the inter-poly capacitance of 0.8fF for both programmed and erased states. The Comparative analysis has been made between the present model and capacitive coefficient coupling methods which were already available.Keywords: FGMOS, floating gate transistor, capacitive coupling coefficient, SPICE model
Procedia PDF Downloads 543825 Optimization of Hydrogel Conductive Nanocomposite as Solar Cell
Authors: Shimaa M. Elsaeed, Reem K. Farag, Ibrahim M. Nassar
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Hydrogel conductive polymer nanocomposite fabricated via in-situ polymerization of polyaniline (PANI) inside thermosensitive hydrogels based on hydroxy ethyl meth acrylate (HEMA) copolymer with 2-acrylamido-2-methyl propane sulfonic acid (AMPS). SEM micrographs show the nanometric size of the conductive material (polyaniline, PANI) dispersed in the hydrogel matrix. The swelling parameters of hydrogel are measured. The incorporation of PANI improves the mechanical properties and swelling up to 30,000% without breaking. X-ray diffraction shows that typical polyaniline crystallization is formed in composite, which is advantageous to increase the electrical conductivity of the composite hydrogel. Open-circuit voltage (I-V) curve fill factor of the highest photo-conversion efficiency and enhanced to use in solar cell.Keywords: hydrogel, solar cell, conductive polymer, nanocomposite
Procedia PDF Downloads 398824 The Competitive Newsvendor Game with Overestimated Demand
Authors: Chengli Liu, C. K. M. Lee
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The tradition competitive newsvendor game assumes decision makers are rational. However, there are behavioral biases when people make decisions, such as loss aversion, mental accounting and overconfidence. Overestimation of a subject’s own performance is one type of overconfidence. The objective of this research is to analyze the impact of the overestimated demand in the newsvendor competitive game with two players. This study builds a competitive newsvendor game model where newsvendors have private information of their demands, which is overestimated. At the same time, demands of each newsvendor forecasted by a third party institution are available. This research shows that the overestimation leads to demand steal effect, which reduces the competitor’s order quantity. However, the overall supply of the product increases due to overestimation. This study illustrates the boundary condition for the overestimated newsvendor to have the equilibrium order drop due to the demand steal effect from the other newsvendor. A newsvendor who has higher critical fractile will see its equilibrium order decrease with the drop of estimation level from the other newsvendor.Keywords: bias, competing newsvendor, Nash equilibrium, overestimation
Procedia PDF Downloads 259823 Design and Implementation of Bluetooth Controlled Autonomous Vehicle
Authors: Amanuel Berhanu Kesamo
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This paper presents both circuit simulation and hardware implementation of a robot vehicle that can be either controlled manually via Bluetooth with video streaming or navigate autonomously to a target point by avoiding obstacles. In manual mode, the user controls the mobile robot using C# windows form interfaced via Bluetooth. The camera mounted on the robot is used to capture and send the real time video to the user. In autonomous mode, the robot plans the shortest path to the target point while avoiding obstacles along the way. Ultrasonic sensor is used for sensing the obstacle in its environment. An efficient path planning algorithm is implemented to navigate the robot along optimal route.Keywords: Arduino Uno, autonomous, Bluetooth module, path planning, remote controlled robot, ultra sonic sensor
Procedia PDF Downloads 141822 Gendered Perceptions in Maize Supply Chains: Evidence from Uganda
Authors: Anusha De, Bjorn Van Campenhout
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Faced with imperfect information, economic actors use judgment and perceptions in decision-making. Inaccurate perceptions or false beliefs may result in inefficient value chains, and systematic bias in perceptions may affect inclusiveness. In this paper, perceptions in Ugandan maize supply chains are studied. A random sample of maize farmers where they were asked to rate other value chain actors—agro-input dealers, assembly traders and maize millers—on a set of important attributes such as service quality, price competitiveness, ease of access, and overall reputation. These other value chain actors are tracked and asked to assess themselves on the same attributes. It is observed that input dealers, traders and millers assess themselves more favorably than farmers do. Zooming in on heterogeneity in perceptions related to gender, it is evident that women rate higher than men. The sex of the actor being rated does not affect the rating.Keywords: gender, input dealers, maize supply chain, perceptions, processors
Procedia PDF Downloads 165821 Problems and Prospects of Rural Women Entrepreneurs in Kakamega County, Kenya
Authors: Ondiba Hesborn Andole, Kenichi Matsui
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Women entrepreneurs in the rural areas of Kenya have continually been affected by culturally engraved gendered bias customs. This research investigates challenges and prospects of rural women entrepreneurship in Kakamega County, Kenya. We conducted the questionnaire survey and interviews among 153 women entrepreneurs in the County to better understand how traditional norms influence them in conducting or seeking small businesses. We found that Luhya customs significantly affect growth and performance of rural women enterprises. Traditional Luhya society does not recognize women’s rights to land and higher education. The Luhya traditional roles of women are limited so that, without competing with men, they need to find gender biased works through networking activities. Also, without higher education degrees, their business prospects are limited. Among the respondents, 31% had primary education and about 5% had no formal education at all. We discuss how these women may succeed in businesses under these conditions.Keywords: chama, culture, entrepreneurs, rural women
Procedia PDF Downloads 181820 Design of Single Phase Smart Energy Meter and Grid Tied Inverter for Smart Grid
Authors: Hamza Arif, Haroon Javaid
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Based on hybrid energy concept of smart grid to synchronize and monitor power being generated at the user end. The ATMEGA328p controller of arduino is used as a processor unit that sends wireless data between user and power utility through NRF24L01 wireless modules. Current and potential transformer circuit are designed to sense the voltage and current at the utility and power being generated at the user end through solar panel. They are designed to interface with the arduino. The approach is used to demonstrate the concept of smart grid and to facilitate for further advancements in the field of smart grid technology. A PWM (Pulse Width Modulation) technique is used to synchronize the user output power with the utility supplier.Keywords: smart grid, hybrid energy, grid tied inverter, PWM
Procedia PDF Downloads 19819 Blockchain Technology in Supply Chain Management: A Systematic Review And Meta-Analysis
Authors: Mohammad Yousuf Khan, Bhavya Alankar
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Blockchain is a promising technology with its features such as immutability and decentralized database. It has applications in various fields such as pharmaceutical, finance, & the food industry. At the core of its heart lies its feature, traceability which is the most desired key in supply chains. However, supply chains have always been hit rock bottom by scandals and controversies. In this review paper, we have explored the advancement and research gaps of blockchain technology (BT) in supply chain management (SCM). We have used the Prisma framework for systematic literature review (SLR) and included a minuscule amount of grey literature to reduce publication bias. We found that supply chain traceability and transparency is the most researched objective in SCM. There was hardly any research in supply chain resilience. Further, we found that 40 % of the papers were application based. Most articles have focused on the advantages of BT, rather than analyzing it critically. This study will help identify gaps and suitable actions to be followed for an efficient implementation of BT in SCM.Keywords: blockchain technology, supply chain management, supply chain transparency, supply chain resilience
Procedia PDF Downloads 158818 Analysis of the Fair Distribution of Urban Facilities in Kabul City by Population Modeling
Authors: Ansari Mohammad Reza, Hiroko Ono
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In this study, we investigated how much of the urban facilities are fairly distributing in the city of Kabul based on the factor of population. To find the answer to this question we simulated a fair model for the distribution of investigated facilities in the city which is proposed based on the consideration of two factors; the number of users for each facility and the average distance of reach of each facility. Then the model was evaluated to make sure about its efficiency. And finally, the two—the existing pattern and the simulation model—were compared to find the degree of bias in the existing pattern of distribution of facilities in the city. The result of the study clearly clarified that the facilities are not fairly distributed in Kabul city based on the factor of population. Our analysis also revealed that the education services and the parks are the most and the worst fair distributed facilities in this regard.Keywords: Afghanistan, ArcGIS Software, Kabul City, fair distribution, urban facilities
Procedia PDF Downloads 178817 A New Microstrip Diplexer Using Coupled Stepped Impedance Resonators
Authors: A. Chinig, J. Zbitou, A. Errkik, L. Elabdellaoui, A. Tajmouati, A. Tribak, M. Latrach
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This paper presents a new structure of microstrip band pass filter (BPF) based on coupled stepped impedance resonators. Each filter consists of two coupled stepped impedance resonators connected to microstrip feed lines. The coupled junction is utilized to connect the two BPFs to the antenna. This two band pass filters are designed and simulated to operate for the digital communication system (DCS) and Industrial Scientific and Medical (ISM) bands at 1.8 GHz and 2.45 GHz respectively. The proposed circuit presents good performances with an insertion loss lower than 2.3 dB and isolation between the two channels greater than 21 dB. The prototype of the optimized diplexer have been investigated numerically by using ADS Agilent and verified with CST microwave software.Keywords: band pass filter, coupled junction, coupled stepped impedance resonators, diplexer, insertion loss, isolation
Procedia PDF Downloads 430816 Modeling Football Penalty Shootouts: How Improving Individual Performance Affects Team Performance and the Fairness of the ABAB Sequence
Authors: Pablo Enrique Sartor Del Giudice
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Penalty shootouts often decide the outcome of important soccer matches. Although usually referred to as ”lotteries”, there is evidence that some national teams and clubs consistently perform better than others. The outcomes are therefore not explained just by mere luck, and therefore there are ways to improve the average performance of players, naturally at the expense of some sort of effort. In this article we study the payoff of player performance improvements in terms of the performance of the team as a whole. To do so we develop an analytical model with static individual performances, as well as Monte Carlo models that take into account the known influence of partial score and round number on individual performances. We find that within a range of usual values, the team performance improves above 70% faster than individual performances do. Using these models, we also estimate that the new ABBA penalty shootout ordering under test reduces almost all the known bias in favor of the first-shooting team under the current ABAB system.Keywords: football, penalty shootouts, Montecarlo simulation, ABBA
Procedia PDF Downloads 160815 A Generalized Family of Estimators for Estimation of Unknown Population Variance in Simple Random Sampling
Authors: Saba Riaz, Syed A. Hussain
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This paper is addressing the estimation method of the unknown population variance of the variable of interest. A new generalized class of estimators of the finite population variance has been suggested using the auxiliary information. To improve the precision of the proposed class, known population variance of the auxiliary variable has been used. Mathematical expressions for the biases and the asymptotic variances of the suggested class are derived under large sample approximation. Theoretical and numerical comparisons are made to investigate the performances of the proposed class of estimators. The empirical study reveals that the suggested class of estimators performs better than the usual estimator, classical ratio estimator, classical product estimator and classical linear regression estimator. It has also been found that the suggested class of estimators is also more efficient than some recently published estimators.Keywords: study variable, auxiliary variable, finite population variance, bias, asymptotic variance, percent relative efficiency
Procedia PDF Downloads 222814 Inverter Based Gain-Boosting Fully Differential CMOS Amplifier
Authors: Alpana Agarwal, Akhil Sharma
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This work presents a fully differential CMOS amplifier consisting of two self-biased gain boosted inverter stages, that provides an alternative to the power hungry operational amplifier. The self-biasing avoids the use of external biasing circuitry, thus reduces the die area, design efforts, and power consumption. In the present work, regulated cascode technique has been employed for gain boosting. The Miller compensation is also applied to enhance the phase margin. The circuit has been designed and simulated in 1.8 V 0.18 µm CMOS technology. The simulation results show a high DC gain of 100.7 dB, Unity-Gain Bandwidth of 107.8 MHz, and Phase Margin of 66.7o with a power dissipation of 286 μW and makes it suitable candidate for the high resolution pipelined ADCs.Keywords: CMOS amplifier, gain boosting, inverter-based amplifier, self-biased inverter
Procedia PDF Downloads 300813 Behavioral Analysis of Anomalies in Intertemporal Choices Through the Concept of Impatience and Customized Strategies for Four Behavioral Investor Profiles With an Application of the Analytic Hierarchy Process: A Case Study
Authors: Roberta Martino, Viviana Ventre
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The Discounted Utility Model is the essential reference for calculating the utility of intertemporal prospects. According to this model, the value assigned to an outcome is the smaller the greater the distance between the moment in which the choice is made and the instant in which the outcome is perceived. This diminution determines the intertemporal preferences of the individual, the psychological significance of which is encapsulated in the discount rate. The classic model provides a discount rate of linear or exponential nature, necessary for temporally consistent preferences. Empirical evidence, however, has proven that individuals apply discount rates with a hyperbolic nature generating the phenomenon of intemporal inconsistency. What this means is that individuals have difficulty managing their money and future. Behavioral finance, which analyzes the investor's attitude through cognitive psychology, has made it possible to understand that beyond individual financial competence, there are factors that condition choices because they alter the decision-making process: behavioral bias. Since such cognitive biases are inevitable, to improve the quality of choices, research has focused on a personalized approach to strategies that combines behavioral finance with personality theory. From the considerations, it emerges the need to find a procedure to construct the personalized strategies that consider the personal characteristics of the client, such as age or gender, and his personality. The work is developed in three parts. The first part discusses and investigates the weight of the degree of impatience and impatience decrease in the anomalies of the discounted utility model. Specifically, the degree of decrease in impatience quantifies the impact that emotional factors generated by haste and financial market agitation have on decision making. The second part considers the relationship between decision making and personality theory. Specifically, four behavioral categories associated with four categories of behavioral investors are considered. This association allows us to interpret intertemporal choice as a combination of bias and temperament. The third part of the paper presents a method for constructing personalized strategies using Analytic Hierarchy Process. Briefly: the first level of the analytic hierarchy process considers the goal of the strategic plan; the second level considers the four temperaments; the third level compares the temperaments with the anomalies of the discounted utility model; and the fourth level contains the different possible alternatives to be selected. The weights of the hierarchy between level 2 and level 3 are constructed considering the degrees of decrease in impatience derived for each temperament with an experimental phase. The results obtained confirm the relationship between temperaments and anomalies through the degree of decrease in impatience and highlight that the actual impact of emotions in decision making. Moreover, it proposes an original and useful way to improve financial advice. Inclusion of additional levels in the Analytic Hierarchy Process can further improve strategic personalization.Keywords: analytic hierarchy process, behavioral finance anomalies, intertemporal choice, personalized strategies
Procedia PDF Downloads 88812 Estimation of the State of Charge of the Battery Using EFK and Sliding Mode Observer in MATLAB-Arduino/Labview
Authors: Mouna Abarkan, Abdelillah Byou, Nacer M'Sirdi, El Hossain Abarkan
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This paper presents the estimation of the state of charge of the battery using two types of observers. The battery model used is the combination of a voltage source, which is the open circuit battery voltage of a strength corresponding to the connection of resistors and electrolyte and a series of parallel RC circuits representing charge transfer phenomena and diffusion. An adaptive observer applied to this model is proposed, this observer to estimate the battery state of charge of the battery is based on EFK and sliding mode that is known for their robustness and simplicity implementation. The results are validated by simulation under MATLAB/Simulink and implemented in Arduino-LabView.Keywords: model of the battery, adaptive sliding mode observer, the EFK observer, estimation of state of charge, SOC, implementation in Arduino/LabView
Procedia PDF Downloads 301811 A Study on the New Weapon Requirements Analytics Using Simulations and Big Data
Authors: Won Il Jung, Gene Lee, Luis Rabelo
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Since many weapon systems are getting more complex and diverse, various problems occur in terms of the acquisition cost, time, and performance limitation. As a matter of fact, the experiment execution in real world is costly, dangerous, and time-consuming to obtain Required Operational Characteristics (ROC) for a new weapon acquisition although enhancing the fidelity of experiment results. Also, until presently most of the research contained a large amount of assumptions so therefore a bias is present in the experiment results. At this moment, the new methodology is proposed to solve these problems without a variety of assumptions. ROC of the new weapon system is developed through the new methodology, which is a way to analyze big data generated by simulating various scenarios based on virtual and constructive models which are involving 6 Degrees of Freedom (6DoF). The new methodology enables us to identify unbiased ROC on new weapons by reducing assumptions and provide support in terms of the optimal weapon systems acquisition.Keywords: big data, required operational characteristics (ROC), virtual and constructive models, weapon acquisition
Procedia PDF Downloads 288810 Compact Low-Voltage Biomedical Instrumentation Amplifiers
Authors: Phanumas Khumsat, Chalermchai Janmane
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Low-voltage instrumentation amplifier has been proposed for 3-lead electrocardiogram measurement system. The circuit’s interference rejection technique is based upon common-mode feed-forwarding where common-mode currents have cancelled each other at the output nodes. The common-mode current for cancellation is generated by means of common-mode sensing and emitter or source followers with resistors employing only one transistor. Simultaneously this particular transistor also provides common-mode feedback to the patient’s right/left leg to further reduce interference entering the amplifier. The proposed designs have been verified with simulations in 0.18-µm CMOS process operating under 1.0-V supply with CMRR greater than 80dB. Moreover ECG signals have experimentally recorded with the proposed instrumentation amplifiers implemented from discrete BJT (BC547, BC558) and MOSFET (ALD1106, ALD1107) transistors working with 1.5-V supply.Keywords: electrocardiogram, common-mode feedback, common-mode feedforward, communication engineering
Procedia PDF Downloads 381809 Visual Overloaded on User-Generated Content by the Net Generation: Participatory Cultural Viewpoint
Authors: Hasanah Md. Amin
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The existence of cyberspace and its growing contents is real and overwhelming. Visual as one of the properties of cyber contents is increasingly becoming more significant and popular among creator and user. The visual and aesthetic of the content is consistent with many similarities. Aesthetic, although universal, has slight differences across the world. Aesthetic power could impress, influence, and cause bias among the users. The content creator who knows how to manipulate this visuals and aesthetic expression can dominate the scenario and the user who is ‘expressive literate’ will gain much from the scenes. User who understands aesthetic will be rewarded with competence, confidence, and certainly, a personality enhanced experience in carrying out a task when participating in this chaotic but promising cyberworld. The aim of this article is to gain knowledge from related literature and research regarding User-Generated Content (UGC), which focuses on aesthetic expression by the Net generation. The objective of this preliminary study is to analyze the aesthetic expression linked to visual from the participatory cultural viewpoint looking for meaning, value, patterns, and characteristics.Keywords: visual overloaded, user-generated content, net generation, visual arts
Procedia PDF Downloads 438808 Uncertainty of the Brazilian Earth System Model for Solar Radiation
Authors: Elison Eduardo Jardim Bierhals, Claudineia Brazil, Deivid Pires, Rafael Haag, Elton Gimenez Rossini
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This study evaluated the uncertainties involved in the solar radiation projections generated by the Brazilian Earth System Model (BESM) of the Weather and Climate Prediction Center (CPTEC) belonging to Coupled Model Intercomparison Phase 5 (CMIP5), with the aim of identifying efficiency in the projections for solar radiation of said model and in this way establish the viability of its use. Two different scenarios elaborated by Intergovernmental Panel on Climate Change (IPCC) were evaluated: RCP 4.5 (with more optimistic contour conditions) and 8.5 (with more pessimistic initial conditions). The method used to verify the accuracy of the present model was the Nash coefficient and the Statistical bias, as it better represents these atmospheric patterns. The BESM showed a tendency to overestimate the data of solar radiation projections in most regions of the state of Rio Grande do Sul and through the validation methods adopted by this study, BESM did not present a satisfactory accuracy.Keywords: climate changes, projections, solar radiation, uncertainty
Procedia PDF Downloads 249807 The Derivation of a Four-Strain Optimized Mohr's Circle for Use in Experimental Reinforced Concrete Research
Authors: Edvard P. G. Bruun
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One of the best ways of improving our understanding of reinforced concrete is through large-scale experimental testing. The gathered information is critical in making inferences about structural mechanics and deriving the mathematical models that are the basis for finite element analysis programs and design codes. An effective way of measuring the strains across a region of a specimen is by using a system of surface mounted Linear Variable Differential Transformers (LVDTs). While a single LVDT can only measure the linear strain in one direction, by combining several measurements at known angles a Mohr’s circle of strain can be derived for the whole region under investigation. This paper presents a method that can be used by researchers, which improves the accuracy and removes experimental bias in the calculation of the Mohr’s circle, using four rather than three independent strain measurements. Obtaining high quality strain data is essential, since knowing the angular deviation (shear strain) and the angle of principal strain in the region are important properties in characterizing the governing structural mechanics. For example, the Modified Compression Field Theory (MCFT) developed at the University of Toronto, is a rotating crack model that requires knowing the direction of the principal stress and strain, and then calculates the average secant stiffness in this direction. But since LVDTs can only measure average strains across a plane (i.e., between discrete points), localized cracking and spalling that typically occur in reinforced concrete, can lead to unrealistic results. To build in redundancy and improve the quality of the data gathered, the typical experimental setup for a large-scale shell specimen has four independent directions (X, Y, H, and V) that are instrumented. The question now becomes, which three should be used? The most common approach is to simply discard one of the measurements. The problem is that this can produce drastically different answers, depending on the three strain values that are chosen. To overcome this experimental bias, and to avoid simply discarding valuable data, a more rigorous approach would be to somehow make use of all four measurements. This paper presents the derivation of a method to draw what is effectively a Mohr’s circle of 'best-fit', which optimizes the circle by using all four independent strain values. The four-strain optimized Mohr’s circle approach has been utilized to process data from recent large-scale shell tests at the University of Toronto (Ruggiero, Proestos, and Bruun), where analysis of the test data has shown that the traditional three-strain method can lead to widely different results. This paper presents the derivation of the method and shows its application in the context of two reinforced concrete shells tested in pure torsion. In general, the constitutive models and relationships that characterize reinforced concrete are only as good as the experimental data that is gathered – ensuring that a rigorous and unbiased approach exists for calculating the Mohr’s circle of strain during an experiment, is of utmost importance to the structural research community.Keywords: reinforced concrete, shell tests, Mohr’s circle, experimental research
Procedia PDF Downloads 235806 Projection of Solar Radiation for the Extreme South of Brazil
Authors: Elison Eduardo Jardim Bierhals, Claudineia Brazil, Rafael Haag, Elton Rossini
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This work aims to validate and make the projections of solar energy for the Brazilian period from 2025 to 2100. As the plants designed by the HadGEM2-AO (Global Hadley Model 2 - Atmosphere) General Circulation Model UK Met Office Hadley Center, belonging to Phase 5 of the Intercomparison of Coupled Models (CMIP5). The simulation results of the model are compared with monthly data from 2006 to 2013, measured by a network of meteorological sections of the National Institute of Meteorology (INMET). The performance of HadGEM2-AO is evaluated by the efficiency coefficient (CEF) and bias. The results are shown in the table of maps and maps. HadGEM2-AO, in the most pessimistic scenario, RCP 8.5 had a very good accuracy, presenting efficiency coefficients between 0.94 and 0.98, the perfect setting being Solar radiation, which indicates a horizontal trend, is a climatic alternative for some regions of the Brazilian scenario, especially in spring.Keywords: climate change, projections, solar radiation, scenarios climate change
Procedia PDF Downloads 149805 Priority of Goal Over Source in Persian Directional Motion Verbs
Authors: Tahereh Samenian
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There is ample evidence that source and goal are disproportionately expressed in languages, and goal usually plays a more prominent role than source. The results show that the mismatch between the goal and the source is not entirely rooted in non-linguistic behaviors, i.e. that linguistic descriptions also show the focus of the goal on the source in events; Non-verbal memory for events, on the other hand, indicates that the focus of the goal is only on events that are purposefully moving and the actor is alive. In the present study, an attempt is made to examine the principle of priority of the goal over the source by focusing on Persian directional motion verbs. For this purpose, 117 Persian directional motion verbs have been selected from the dictionary and data for them have been collected from the body of Bijan Khan and the components of goal and source have been identified in sentences and the prominence of the components of goal and source has been shown in the form of diagrams. As it was obtained from the data, Persian motion-directional verbs also showed the bias of the goal over source in motion events.Keywords: motion-directional verbs, priority of goal over source principle, cognitive factors, linguistic factors
Procedia PDF Downloads 85804 Political Connections, Business Strategy and Tax Aggressiveness: Evidence from China
Authors: Liqiang Chen
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This study investigates the effects of political connections on the association between firms’ business strategy and their tax aggressiveness in an emerging economy such as China. By studying all public Chinese firms in the period from 2011 to 2017, we find that firms adopting innovative business strategy are more tax aggressive overall, but innovative firms with political connections are less tax aggressive compared to those without political connections. Moreover, we document several channels through which political connections affect the association between innovative business strategy and tax aggressiveness. In particular, we show that the mitigation effect of political connections on tax aggressiveness is stronger for innovative firms located in areas with a lower marketization index and for innovative firms with a lower leverage level or with less earnings management. Our results are robust to an instrumental variable approach to account for possible endogenous bias. Our study contributes to the understanding of firms’ tax behaviors in an emerging economy setting and suggests that there are costs associated with political connections, such as foregone tax saving opportunities, which are understudied in the prior literature.Keywords: tax aggressiveness, business strategy, political connections, emerging economy
Procedia PDF Downloads 124803 Do Industry Expert Audit Engagement Partners Earn Fee Premiums? Evidence from Labor Usage and the Hourly Charge Rate
Authors: Gil Bae, Seung Uk Choi, Jae Eun Lee, Joon Hwa Rho
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Using proprietary engagement partner identity information for the Big 4 audit firms in Korea over the 2001-2011 period, we find that expert engagement partners obtain significantly higher total compensation than do non-expert partners. Importantly, we also find that expert partners increase the number of audit hours compared to their non-expert counterparts. The hourly billing rate, calculated as total fees divided by total audit hours, of expert partners is not higher than that of non-expert partners, indicating that there is no expert partner premium reflected in the hourly rate. This finding suggests that the increase in total audit fees is attributable mainly to the increase in the quantity of audit hours that expert partners work, not from the higher fee per hour. The results are not attributable to auditor selection bias.Keywords: industry expert partners, expert premiums, audit hours, hourly charge rate
Procedia PDF Downloads 301802 Voltage Controlled Ring Oscillator for RF Applications in 0.18 µm CMOS Technology
Authors: Mohammad Arif Sobhan Bhuiyan, Zainal Abidin Nordin, Mamun Bin Ibne Reaz
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A compact and power efficient high performance Voltage Controlled Oscillator (VCO) is a must in analog and digital circuits especially in the communication system, but the best trade-off among the performance parameters is a challenge for researchers. In this paper, a design of a compact 3-stage differential voltage controlled ring oscillator (VCRO) with low phase noise, low power and higher tuning bandwidth is proposed in 0.18 µm CMOS technology. The VCRO is designed with symmetric load and positive feedback techniques to achieve higher gain and minimum delay. The proposed VCRO can operate at tuning range of 3.9-5.0 GHz at 1.6 V supply voltage. The circuit consumes only 1.0757 mW of power and produces -129 dbc/Hz. The total active area of the proposed VCRO is only 11.74 x 37.73 µm2. Such a VCO can be the best choice for compact and low-power RF applications.Keywords: CMOS, VCO, VCRO, oscillator
Procedia PDF Downloads 471801 Enhancing Power Conversion Efficiency of P3HT/PCBM Polymer Solar Cells
Authors: Nidal H. Abu-Zahra, Mahmoud Algazzar
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In this research, n-dodecylthiol was added to P3HT/PC70BM polymer solar cells to improve the crystallinity of P3HT and enhance the phase separation of P3HT/PC70BM. The improved crystallinity of P3HT/PC70BM doped with 0-5% by volume of n-dodecylthiol resulted in improving the power conversion efficiency of polymer solar cells by 33%. In addition, thermal annealing of the P3HT/PC70MB/n-dodecylthiolcompound showed further improvement in crystallinity with n-dodecylthiol concentration up to 2%. The highest power conversion efficiency of 3.21% was achieved with polymer crystallites size L of 11.2nm, after annealing at 150°C for 30 minutes under a vacuum atmosphere. The smaller crystallite size suggests a shorter path of the charge carriers between P3HT backbones, which could be beneficial to getting a higher short circuit current in the devices made with the additive.Keywords: n-dodecylthiol, congugated PSC, P3HT/PCBM, polymer solar cells
Procedia PDF Downloads 281800 Simulation and Analytical Investigation of Different Combination of Single Phase Power Transformers
Authors: M. Salih Taci, N. Tayebi, I. Bozkır
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In this paper, the equivalent circuit of the ideal single-phase power transformer with its appropriate voltage current measurement was presented. The calculated values of the voltages and currents of the different connections single phase normal transformer and the results of the simulation process are compared. As it can be seen, the calculated results are the same as the simulated results. This paper includes eight possible different transformer connections. Depending on the desired voltage level, step-down and step-up application transformer is considered. Modelling and analysis of a system consisting of an equivalent source, transformer (primary and secondary), and loads are performed to investigate the combinations. The obtained values are simulated in PSpice environment and then how the currents, voltages and phase angle are distributed between them is explained based on calculation.Keywords: transformer, simulation, equivalent model, parallel series combinations
Procedia PDF Downloads 359799 FPGA Implementation of Adaptive Clock Recovery for TDMoIP Systems
Authors: Semih Demir, Anil Celebi
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Circuit switched networks widely used until the end of the 20th century have been transformed into packages switched networks. Time Division Multiplexing over Internet Protocol (TDMoIP) is a system that enables Time Division Multiplexing (TDM) traffic to be carried over packet switched networks (PSN). In TDMoIP systems, devices that send TDM data to the PSN and receive it from the network must operate with the same clock frequency. In this study, it was aimed to implement clock synchronization process in Field Programmable Gate Array (FPGA) chips using time information attached to the packages received from PSN. The designed hardware is verified using the datasets obtained for the different carrier types and comparing the results with the software model. Field tests are also performed by using the real time TDMoIP system.Keywords: clock recovery on TDMoIP, FPGA, MATLAB reference model, clock synchronization
Procedia PDF Downloads 277798 A Ratio-Weighted Decision Tree Algorithm for Imbalance Dataset Classification
Authors: Doyin Afolabi, Phillip Adewole, Oladipupo Sennaike
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Most well-known classifiers, including the decision tree algorithm, can make predictions on balanced datasets efficiently. However, the decision tree algorithm tends to be biased towards imbalanced datasets because of the skewness of the distribution of such datasets. To overcome this problem, this study proposes a weighted decision tree algorithm that aims to remove the bias toward the majority class and prevents the reduction of majority observations in imbalance datasets classification. The proposed weighted decision tree algorithm was tested on three imbalanced datasets- cancer dataset, german credit dataset, and banknote dataset. The specificity, sensitivity, and accuracy metrics were used to evaluate the performance of the proposed decision tree algorithm on the datasets. The evaluation results show that for some of the weights of our proposed decision tree, the specificity, sensitivity, and accuracy metrics gave better results compared to that of the ID3 decision tree and decision tree induced with minority entropy for all three datasets.Keywords: data mining, decision tree, classification, imbalance dataset
Procedia PDF Downloads 133797 Local Gambling Attitudes, Corporate R&D Investment and Long-Term Financial Performance
Authors: Hong Fan, Lifang Gao, Feng Zhan
Abstract:
This paper examines the influence of local gambling attitudes on a firm's long-term financial performance. Firms located in gambling-prone regions may be more willing to take risks, thus spending more on innovative projects. However, firms in such regions may also be likely to choose projects impulsively and allocate resources inefficiently. By studying Chinese publicly listed firms from 2010 to 2017, we find that firms in more gambling-prone regions invest more in R&D. Both local gambling attitudes and firms’ R&D spending are positively associated with firms’ long-term financial performance. More importantly, our study reveals that the positive impact of R&D spending on firms’ long-term financial performance is weakened by gambling-friendly attitudes, probably because firms in gambling-prone regions are more likely to overinvest in risky projects. This effect is stronger for larger firms, state-owned enterprises (SOEs), firms with more government subsidies, and firms with weaker internal control.Keywords: regional gambling attitudes, long-term financial performance, R&D, risk, local bias
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