Search results for: double taxation

Authors: Chen Jiang, Eric Jordan, Maurice Gell, Balakrishnan Nair

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Nuclear fusion, one of the most promising options for reliably generating large amounts of carbon-free energy in the future, has seen a plethora of ground-breaking technological advances in recent years. An efficient and durable “breeding blanket”, needed to ensure a reactor’s self-sufficiency by maintaining the optimal coolant temperature as well as by minimizing radiation dosage behind the blanket, still remains a technological challenge for the various reactor designs for commercial fusion power plants. A relatively new dual-coolant lead-lithium (DCLL) breeder design has exhibited great potential for high-temperature (>700oC), high-thermal-efficiency (>40%) fusion reactor operation. However, the structural material, namely reduced activation ferritic-martensitic (RAFM) steel, is not chemically stable in contact with molten Pb-17%Li coolant. Thus, to utilize this new promising reactor design, the demand for effective corrosion-resistant coatings on RAFM steels represents a pressing need. Solution Spray Technologies LLC (SST) is developing a double-layer ceramic coating design to address the corrosion protection of RAFM steels, using a novel solution and solution/suspension plasma spray technology through a US Department of Energy-funded project. Plasma spray is a coating deposition method widely used in many energy applications. Novel derivatives of the conventional powder plasma spray process, known as the solution-precursor and solution/suspension-hybrid plasma spray process, are powerful methods to fabricate thin, dense ceramic coatings with complex compositions necessary for the corrosion protection in DCLL breeders. These processes can be used to produce ultra-fine molten splats and to allow fine adjustment of coating chemistry. Thin, dense ceramic coatings with chosen chemistry for superior chemical stability in molten Pb-Li, low activation properties, and good radiation tolerance, is ideal for corrosion-protection of RAFM steels. A key challenge is to accommodate its CTE mismatch with the RAFM substrate through the selection and incorporation of appropriate bond layers, thus allowing for enhanced coating durability and robustness. Systematic process optimization is being used to define the optimal plasma spray conditions for both the topcoat and bond-layer, and X-ray diffraction and SEM-EDS are applied to successfully validate the chemistry and phase composition of the coatings. The plasma-sprayed double-layer corrosion resistant coatings were also deposited onto simulated RAFM steel substrates, which are being tested separately under thermal cycling, high-temperature moist air oxidation as well as molten Pb-Li capsule corrosion conditions. Results from this testing on coated samples, and comparisons with bare RAFM reference samples will be presented and conclusions will be presented assessing the viability of the new ceramic coatings to be viable corrosion prevention systems for DCLL breeders in commercial nuclear fusion reactors.

Keywords: breeding blanket, corrosion protection, coating, plasma spray

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Authors: Fathiah Mohamed Zuki, Robert George Edyvean

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Electrostatic interaction energy (∆EEDL) is a part of the Extended Derjaguin-Landau-Verwey-Overbeek (XDLVO) theory, which, together with van der Waals (∆EVDW) and acid base (∆EAB) interaction energies, has been extensively used to investigate the initial adhesion of bacteria to surfaces. Electrostatic or electrical double layer interaction energy is considerably affected by surface potential, however it cannot be determined experimentally and is usually replaced by zeta (ζ) potential via electrophoretic mobility. This paper focuses on the effect of ionic concentration as a function of pH and the effect of mineral grain size on ζ potential. It was found that both ionic strength and mineral grain size play a major role in determining the value of ζ potential for the adhesion of P. putida to hematite and quartz surfaces. Higher ζ potential values lead to higher electrostatic interaction energies and eventually to higher total XDLVO interaction energy resulting in bacterial repulsion.

Keywords: XDLVO, electrostatic interaction energy, zeta potential, P. putida, mineral

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Authors: Yusuf Yılmaz, Kevser Dincer, Derya Saygılı

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In this study, performance of PEMs was experimentally investigated. Coating on the cathode side of the PEMs fuel cells was accomplished with the spray method by using NaCaNiBO. A solution having 0,1 gr NaCaNiBO +10 mL methanol was prepared. This solution was taken out and filled into a spray. Then the cathode side of PEMs fuel cells was cladded with NaCaNiBO by using spray method. After coating, the membrane was left out to dry for 24 hours. The PEM fuel cells were mounted to the system in single, double, triple and fourfold manner in order to spot the best performance. The performance parameter considered was the power to current ratio. The best performance was found to occur at the 300th second with the power/current ratio of 3.55 Watt/Ampere and on the fourfold parallel mounting after the coating; whereas the poorest performance took place at the 210th second, power to current ratio of 0.12 Watt/Ampere and on the twofold parallel connection after the coating.

Keywords: nano-composites, proton exchange membranes, performance improvement, fuel cell

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Authors: Thiyam Tamphasana Devi, Bimlesh Kumar

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A Computational Fluid Dynamics (CFD) technique has been applied to simulate the gas-liquid phase in double stirred tank of Rushton impeller. Eulerian-Eulerian model was adopted to simulate the multiphase with standard correlation of Schiller and Naumann for drag co-efficient. The turbulence was modeled by using standard k-ε turbulence model. The present CFD model predicts flow pattern, local gas hold-up, and local specific area. It also predicts local kLa (mass transfer rate) for single impeller. The predicted results were compared with experimental and CFD results of published literature. The predicted results are slightly over predicted with the experimental results; however, it is in reasonable agreement with other simulated results of published literature.

Keywords: Eulerian-Eulerian, gas-hold up, gas-liquid phase, local mass transfer rate, local specific area, Rushton Impeller

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Authors: M. P. S. Tomar, Neelam Bansal

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Histomorphological, histochemical and scanning electron microscopic observations were recorded in developing cornea of buffalo fetuses. The samples from fetal cornea were collected in appropriate fixative from slaughter house and Veterinary Clinics, GADVASU, Ludhiana. The microscopic slides were stained for detailed histomorphological and histochemical studies. The scanning electron microscopic studies were performed at Electron microscopy & Nanobiology Lab, PAU Ludhiana. In present study, it was observed that, in 36 days (d) fetus, the corneal epithelium was well marked single layered structure which was placed on stroma mesenchyme. Cornea appeared as the continuation of developing sclera. The thickness of cornea and its epithelium increased as well as the epithelium started becoming double layered in 47d fetus at corneo-scleral junction. The corneal thickness in this stage suddenly increased thus easily distinguished from developing sclera. The separation of corneal endothelium from stroma was evident as a single layered epithelium. The stroma possessed numerous fibroblasts in 49d stage eye. Descemet’s membrane was appeared at 52d stage. The limbus area was separated by a depression from the developing cornea in 61d stage. In 65d stage, the Bowman’s layer was more developed. Fibroblasts were arranged parallel to each other as well as parallel to the surface of developing cornea in superficial layers. These fibroblasts and fibers were arranged in wavy pattern in the center of stroma. Corneal epithelium started to be stratified as a double layered epithelium was present in this age of fetal eye. In group II (>120 Days), the corneal epithelium was stratified towards a well marked irido-corneal angle. The stromal fibroblasts followed a complete parallel arrangement in its entire thickness. In full term fetuses, a well developed cornea was observed. It was a fibrous layer which had five distinct layers. From outside to inwards were described as the outer most layer was the 7-8 layered corneal epithelial, subepithelial basement membrane (Bowman’s membrane), substantia propria or stroma, posterior limiting membrane (Descemet’s membrane) and the posterior epithelium (corneal endothelium). The corneal thickness and connective tissue elements were continued to be increased. It was 121.39 + 3.73µ at 36d stage which increased to 518.47 + 4.98 µ in group III fetuses. In fetal life, the basement membrane of corneal epithelium and endothelium depicted strong to intense periodic Acid Schiff’s (PAS) reaction. At the irido-corneal angle, the endothelium of blood vessels was also positive for PAS activity. However, cornea was found mild positive for alcian blue reaction. The developing cornea showed strong reaction for basic proteins in outer epithelium and the inner endothelium layers. Under low magnification scanning electron microscope, cornea showed two types of cells viz. light cells and dark cells. The light cells were smaller in size and had less number of microvilli in their surface than in the dark cells. Despite these surface differences between light and dark cells, the corneal surface showed the same general pattern of microvilli studding all exposed surfaces out to the cell margin. which were long (with variable height), slight tortuous slender and possessed a micro villus shaft with a very prominent knob.

Keywords: buffalo, cornea, eye, fetus, ontogeny, scanning electron microscopy

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Authors: Mahmoud Saleh Mohammed Alkathy

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Electricity generated from renewable resources may help the transition to clean energy. A reliable energy storage system is required to use this energy properly. To do this, a high breakdown strength (Eb) and a significant difference between spontaneous polarization (Pmax) and remnant polarization (Pr) are required. To achieve this, the defect dipoles in lead free BaTiO3 ferroelectric ceramics are created using Mg2+ and Ni2+ ions as acceptor co-doping in the Ti site. According to the structural analyses, the co-dopant ions were effectively incorporated into the BTO unit cell. According to the ferroelectric study, the co-doped samples display a double hysteresis loop, stronger polarization, and high breakdown strength. The formation of oxygen vacancies and defect dipoles prevent domains' movement, resulting in hysteresis loop pinching. This results in increased energy storage density and efficiency. The defect dipoles mechanism effect can be considered a fascinating technology that can guide the researcher working on developing energy storage for next-generation applications.

Keywords: microstructure, defect, energy storage, effciency

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Authors: Xin Shi, Wei Tan, Guorui Zhu

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The contraction-expansion array (CEA) microfluidic device is widely used for particle focusing and particle separation. Without the introduction of external fields, it can manipulate particles using hydrodynamic forces, including inertial lift forces and Dean drag forces. The focusing pattern of the particles in a CEA channel can be affected by the structural parameter, block ratio, and flow streamlines. Here, two typical focusing patterns with five different structural parameters were investigated, and the force mechanism was analyzed. We present nine CEA channels with different aspect ratios based on the process of changing the particle equilibrium positions. The results show that 10-15 μm particles have the potential to generate a side focusing line as the structural parameter (¬R𝓌) increases. For a determined channel structure and target particles, when the Reynolds number (Rₑ) exceeds the critical value, the focusing pattern will transform from a single pattern to a double pattern. The parameter α/R𝓌 can be used to calculate the critical Reynolds number for the focusing pattern transformation. The results can provide guidance for microchannel design and biomedical analysis.

Keywords: microfluidic, inertial focusing, particle separation, Dean flow

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Authors: Sergio A. Bernal-Chavez, Sergio Alcalá-Alcalá, Doris A. Cerecedo-Mercado, Adriana Ganem-Rondero

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The prevalence of people with chronic wounds has increased dramatically by many factors including smoking, obesity and chronic diseases, such as diabetes, that can slow the healing process and increase the risk of becoming chronic. Because of this situation, the improvement of chronic wound treatments is a necessity, which has led to the scientific community to focus on improving the effectiveness of current therapies and the development of new treatments. The wound formation is a physiological complex process, which is characterized by an inflammatory stage with the presence of proinflammatory cells that create a proteolytic microenvironment during the healing process, which includes the degradation of important growth factors and cytokines. This decrease of growth factors and cytokines provides an interesting strategy for wound healing if they are administered externally. The use of nanometric drug delivery systems, such as polymer nanoparticles (NP), also offers an interesting alternative around dermal systems. An interesting strategy would be to propose a formulation based on a thermosensitive hydrogel loaded with polymeric nanoparticles that allows the inclusion and application of a platelet lysate (PL) on damaged skin, with the aim of promoting wound healing. In this work, NP were prepared by a double emulsion-solvent evaporation technique, using polylactic-co-glycolic acid (PLGA) as biodegradable polymer. Firstly, an aqueous solution of PL was emulsified into a PLGA organic solution, previously prepared in dichloromethane (DCM). Then, this disperse system (W/O) was poured into a polyvinyl alcohol (PVA) solution to get the double emulsion (W/O/W), finally the DCM was evaporated by magnetic stirring resulting in the NP formation containing PL. Once the NP were obtained, these systems were characterized by morphology, particle size, Z-potential, encapsulation efficiency (%EE), physical stability, infrared spectrum, calorimetric studies (DSC) and in vitro release profile. The optimized nanoparticles were included in a thermosensitive gel formulation of Pluronic® F-127. The gel was prepared by the cold method at 4 °C and 20% of polymer concentration. Viscosity, sol-gel phase transition, time of no flow solid-gel at wound temperature, changes in particle size by temperature-effect using dynamic light scattering (DLS), occlusive effect, gel degradation, infrared spectrum and micellar point by DSC were evaluated in all gel formulations. PLGA NP of 267 ± 10.5 nm and Z-potential of -29.1 ± 1 mV were obtained. TEM micrographs verified the size of NP and evidenced their spherical shape. The %EE for the system was around 99%. Thermograms and in infrared spectra mark the presence of PL in NP. The systems did not show significant changes in the parameters mentioned above, during the stability studies. Regarding the gel formulation, the transition sol-gel occurred at 28 °C with a time of no flow solid-gel of 7 min at 33°C (common wound temperature). Calorimetric, DLS and infrared studies corroborated the physical properties of a thermosensitive gel, such as the micellar point. In conclusion, the thermosensitive gel described in this work, contains therapeutic amounts of PL and fulfills the technological properties to be used in damaged skin, with potential application in wound healing and tissue regeneration.

Keywords: growth factors, polymeric nanoparticles, thermosensitive hydrogels, tissue regeneration

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Authors: Helen Pushkarskaya, Michael Smithson, Jane E. Joseph, Christine Corbly, Ifat Levy

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Studies of decision making under uncertainty generally focus on imprecise information about outcome probabilities (“ambiguity”). It is not clear, however, whether conflicting information about outcome probabilities affects decision making in the same manner as ambiguity does. Here we combine functional Magnetic Resonance Imaging (fMRI) and a simple gamble design to study this question. In this design, the levels of ambiguity and conflict are parametrically varied, and ambiguity and conflict gambles are matched on both expected value and variance. Behaviorally, participants avoided conflict more than ambiguity, and attitudes toward ambiguity and conflict did not correlate across subjects. Neurally, regional brain activation was differentially modulated by ambiguity level and aversion to ambiguity and by conflict level and aversion to conflict. Activation in the medial prefrontal cortex was correlated with the level of ambiguity and with ambiguity aversion, whereas activation in the ventral striatum was correlated with the level of conflict and with conflict aversion. This novel double dissociation indicates that decision makers process imprecise and conflicting information differently, a finding that has important implications for basic and clinical research.

Keywords: decision making, uncertainty, ambiguity, conflict, fMRI

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Authors: Beata Cieniawska, Deta Łuczycka, Katarzyna Dereń

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When assessing the quality of the spraying procedure, three indicators are used: uneven distribution of precipitation of liquid sprayed, degree of coverage of sprayed surfaces, and deposition of liquid spraying However, there is a lack of information on the relationship between the quality parameters of the procedure. Therefore, the research was carried out at the Institute of Agricultural Engineering of Wrocław University of Environmental and Life Sciences. The aim of the study was to determine the relationship between the degree of coverage of sprayed surfaces and the deposition of liquid in the aspect of the parametric characteristics of the protected plant using selected single and double stream nozzles. Experiments were conducted under laboratory conditions. The carrier of nozzles acted as an independent self-propelled sprayer used for spraying, whereas the parametric characteristics of plants were determined using artificial plants as the ratio of the vertical projection surface and the horizontal projection surface. The results and their analysis showed a strong and very strong correlation between the analyzed parameters in terms of the characteristics of the sprayed object.

Keywords: degree of coverage, deposition of liquid, nozzle, spraying

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Authors: Marta Cordero-Gracia, Mariola Gomez, Olivier Blesbois, Marina Carrion

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One of the difficulties in icing simulations is for extended periods of exposure, when very large ice shapes are created. As well as being large, they can have complex shapes, such as a double horn. For icing simulations, these configurations are currently computed in several steps. The icing step is stopped when the ice shapes become too large, at which point a new mesh has to be created to allow for further CFD and ice growth simulations to be performed. This can be very costly, and is a limiting factor in the simulations that can be performed. A way to avoid the costly human intervention in the re-meshing step of multistep icing computation is to use mesh deformation instead of re-meshing. The aim of the present work is to apply an interpolation method based on Radial Basis Functions (RBF) to transfer deformations from surface mesh to volume mesh. This deformation tool has been developed specifically for icing problems. It is able to deal with localized, sharp and large deformations, unlike the tools traditionally used for more smooth wing deformations. This tool will be presented along with validation on typical two-dimensional icing shapes.

Keywords: ice accretion, interpolation, mesh deformation, radial basis functions

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Authors: Hsiao-Yung Wang

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This paper aims to elaborate the standpoint of neo-Marxism of Russian philosopher Mikhail Bakhtin by critical reading his concept of Bildungsroman; thereby, it aims to map the theoretical implication of spatial rhetoric and its time politics/emancipatory politics in late Bakhtin’s thought. First, it aims to outline the two revolving rings of spatiality in Bildungsroman, proceeding from 'recollecting the past' to 'foreseeing the future' on the basis of visuality and materialistic realism. Herein, Bakhtin has temporarily been leaving his previous research concern on polyphonic novel. Second, it aims to demonstrate that although Bakhtin has constantly emphasized the necessity of reconstructing opened future space, his insistence on 'emergence' has still generated a seemingly theoretical lacuna which needs to be filled. 'Doubled heterotopia,' as popularized by contemporary rhetorician Saindon, might be an adequate approach to articulate and present the rhetorical functions and dynamics of Bakhtin’s spatial rhetoric dialectically. Based on the research findings, this paper argues that Bakhtin indeed attempted to go beyond the deterministic model of Marxism and neo-Marxism strategically and reciprocally.

Keywords: Bildungsroman, double heterotopia, emergence, Mikhail Bakhtin, neo-Marxism, spatial rhetoric, time-politics, visuality

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Authors: Bokku Kang, Changsoo Chon, Han Sung Kim

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We developed new design of rod of pedicle screw system that is beneficial in maintaining the spacing between the vertebrae and assessed the performance of the posterior fixation screw systems by numerical analysis according to the range of motion (flexion, extension, lateral bending, and axial rotation) of the vertebral column after inserting the pedicle screws. The simulation results showed that the conventional rod was the most low equivalent stress value among implant units in the case of flexion, extension and lateral bending of the vertebrae. In all cases except the torsional rotation, the results showed that the stress level of the single and double rounded rod exceeded about 30% to 70% compare to the conventional rod. Therefore, this product is not suitable for actual application in the field yet and it seems that product design optimization is necessary. Acknowledgement: This research was supported by the Ministry of Trade, Industry & Energy (MOTIE), Korea Institute for Advancement of Technology (KIAT) through the Encouragement Program for The Industries of Economic Cooperation Region.

Keywords: lumber spine, internal fixation device, finite element method, biomechanics

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Authors: Özge Çeliker Tosun, Melda Başer Secer, İsmail Düşmez, Sedat Çapar, İlkay Kozak, Melahat Aktaş, Furkan Can Şimşek, Gökhan Tosun

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Purpose: Portable innovative balance room system with digital game program; It was created to be able to be divided into small areas, such as inside the house, garden, balcony, to enable the person to enter and perform both evaluation and exercise safely, and to ensure that these results can be stored and sent to the therapist live or later when desired. The aim is to compare the effectiveness of the exercise program applied by the elderly within this system and the exercise program implemented under the supervision of a physiotherapist on balance and urinary incontinence symptoms. Materials and Methods: The study was conducted in a randomized controlled manner on 63 people with urinary incontinence (mean age: 75.5 years) at Narlıdere Nursing Home Elderly Care and Rehabilitation Center. Elderly people participating in the study were divided into 3 groups: 1. Group, an exercise program consisting of pelvic floor muscle training and OTOGA exercises, 2. Group, only pelvic floor muscle training, and 3. Group, pelvic floor muscle training and Otoga exercises in the form of a digital game program in a portable balance room system. (self-administered) for 12 weeks. Pelvic floor distress inventory (PTDE-20) and bladder diary were used to evaluate the incontinance symptoms of the cases. Pelvic floor muscle function was evaluated with superficial EMG. Berg, Fall Effectiveness Scale (FES) and Functional Status Evaluations (Chair Stand Test, Eight (8) Food Up and Go Test, Chair Sit and Reach Test, Two Minutes Step Test) were used to evaluate balance. The existence of differences between groups was analyzed using Krusskal Wallis analysis of variance, and the difference between before and after exercise was analyzed with Wilcoxon tests. Results: After treatment, PTDE-20, daily urinary incontinence and toilet visits values decreased significantly in all three groups (p < 0.001). While there was a statistically significant increase in pelvic floor muscle EMG values in the 2nd and third groups after treatment, there was no change in the other group (2nd Group PFM average EMG before-after: 5.5 (4.15-10.95) - 10.95 (8.68-13.68), P=0.05, 3 Group PFM average EMG before-after: 6.5 (4.28-11.55) - 11.75 (8.67-14.26), p=0.04). While BERG score, Chair Stand Test, Eight (8) Food Up and Go Test, and Two Minutes Step Test values increased in all groups (p<0.05), Fall Effectiveness Scale (FES) values did not change after treatment. Conclusion: Although pelvic floor muscle training combined with balance exercises reduces symptoms, it may not lead to a positive improvement in the functions of the pelvic floor muscles. For this reason, recovery lasts for a short time, and then symptoms may reoccur in the future. However, thanks to the new system, when balance exercises are combined with a game program for the pelvic floor muscles, a double effect can be achieved with a single application and both incontinence and balance problems can be treated in a safe environment where the person can do it himself. But more work needs to be done on this subject. However, thanks to the new system, a double effect can be achieved with a single application, and both incontinence and balance problems can be treated in a safe environment where the person can do it himself. But more work needs to be done on new system

Keywords: fall, urinary incontinance, balance, elderly

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Authors: Pei-Lin Yueh, Bor-Yann Chen, Chuan-Chung Hsueh

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This first-attempt study revealed that decolorized intermediates of azo dyes could act as redox mediators to assist wastewater (WW) decolorization due to enhancement of electron-transport phenomena. Electrochemical impedance spectra indicated that hydroxyl and amino-substituent(s) were functional group(s) as redox-mediator(s). As azo dyes are usually multiple benzene rings structured, their derived decolorized intermediates are likely to play roles of electron shuttles due to lower barrier of energy gap for electron shuttling. According to cyclic voltammetric profiles, redox-mediating characteristics of decolorized intermediates of azo dyes (e.g., RBu171, RR198, RR141, and RBk5) were clearly disclosed. With supplementation of biodecolorized metabolites of RR141 and 198, decolorization performance of could be evidently augmented. This study also suggested the optimal modes of microbial fuel cell (MFC)-assisted WW decolorization would be plug-flow or batch mode of operation with no mix. Single chamber-MFCs would be more favourable than double chamber MFCs due to non-mixing contacting reactor scheme for operation.

Keywords: redox mediators, dye decolorization, bioelectricity generation, microbial fuel cells

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Authors: Zeleke Ayalew Alemu

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This study aims to investigate tax administration constraints in Addis Ababa with a focus on small and medium-sized enterprises by identifying issues and constraints in tax administration and assessment. The study identifies problems associated with taxpayers and tax-collecting authorities in the city. The research used qualitative and quantitative research designs and employed questionnaires, focus group discussion and key informant interviews for primary data collection and also used secondary data from different sources. The study identified many constraints that taxpayers are facing. Among others, tax administration offices’ inefficiency, reluctance to respond to taxpayers’ questions, limited tax assessment and administration knowledge and skills, and corruption and unethical practices are the major ones. Besides, the tax laws and regulations are complex and not enforced equally and fully on all taxpayers, causing a prevalence of business entities not paying taxes. This apparently results in an uneven playing field. Consequently, the tax system at present is neither fair nor transparent and increases compliance costs. In case of dispute, the appeal process is excessively long and the tax authority’s decision is irreversible. The Value Added Tax (VAT) administration and compliance system is not well designed, and VAT has created economic distortion among VAT-registered and non-registered taxpayers. Cash registration machine administration and the reporting system are big headaches for taxpayers. With regard to taxpayers, there is a lack of awareness of tax laws and documentation. Based on the above and other findings, the study forwarded recommendations, such as, ensuring fairness and transparency in tax collection and administration, enhancing the efficiency of tax authorities by use of modern technologies and upgrading human resources, conducting extensive awareness creation programs, and enforcing tax laws in a fair and equitable manner. The objective of this study is to assess problems, weaknesses and limitations of small and medium-sized enterprise taxpayers, tax authority administrations, and laws as sources of inefficiency and dissatisfaction to forward recommendations that bring about efficient, fair and transparent tax administration. The entire study has been conducted in a participatory and process-oriented manner by involving all partners and stakeholders at all levels. Accordingly, the researcher used participatory assessment methods in generating both secondary and primary data as well as both qualitative and quantitative data on the field. The research team held FGDs with 21 people from Addis Ababa City Administration tax offices and selected medium and small taxpayers. The study team also interviewed 10 KIIs selected from the various segments of stakeholders. The lead, along with research assistants, handled the KIIs using a predesigned semi-structured questionnaire.

Keywords: taxation, tax system, tax administration, small and medium enterprises

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Authors: Julie De Pril, Cécile Godfroid

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Nowadays, achieving double bottom line has become a widely recognized objective for microfinance institutions (MFIs). They would like to be financially sustainable or even profitable while continuing to focus on their social mission. In order to rise their financial performance, MFIs tend to grant financial bonuses to loan officers so that they increase their performance and efficiency. However, as argued by motivation crowding theory, monetary rewards may not have only positive effects but can also erode intrinsic motivation. Since MFIs pursue social objectives in addition to their financial ones, their employees’ intrinsic motivations may include the willingness to help others, like in many non-profit organizations. This is called pro-social motivation in the psychology literature. Particularly, this type of motivation should be highly reflected among microfinance loan officers as a part of their role consists in improving clients’ welfare. Therefore, it seems to be crucial for MFIs to find an equilibrium between the efficiency benefits obtained thanks to the granting of financial incentives and the deterioration of social performance that may result from the reduction of the loan officers’ pro-social motivation. This paper attempts to suggest, with a mathematical model, an optimal incentive scheme MFIs could rely on.

Keywords: loan officers, microfinance, prosocial motivation, rewards

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Authors: Adrienn Novák

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The field research was carried out at the Látókép AGTC KIT research area of the University of Debrecen in Eastern-Hungary, on the area of the aeolain loess of the Hajdúság. We examined the effects of the sowing time on the phytopathogenic characteristics and yield production by applying various fertilizer treatments on two different sunflower genotypes (NK Ferti, PR64H42) in 2012 and 2013. We applied three different sowing times (early, optimal, late) and two different treatment levels of fungicides (control = no fungicides applied, double fungicide protection). During our investigations, the studied cropyears were of different sowing time optimum in terms of yield amount (2012: early, 2013: average). By Pearson’s correlation analysis, we have found that delaying the sowing time pronouncedly decreased the extent of infection in both crop years (Diaporthe: r=0.663**, r=0.681**, Sclerotinia: r=0.465**, r=0.622**). The fungicide treatment not only decreased the extent of infection, but had yield increasing effect too (2012: r=0.498**, 2013: r=0.603**). In 2012, delaying of the sowing time increased (r=0.600**), but in 2013, it decreased (r= 0.356*) the yield amount.

Keywords: fungicide treatment, genotypes, sowing time, yield, sunflower

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Authors: Amar Partap Singh Pharwaha, Balkrishan Jindal

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In this paper, a new method is developed for hiding image in a digital image with multilayer security. In the proposed method, the secret image is encrypted in the first instance using a flexible matrix based symmetric key to add first layer of security. Then another layer of security is added to the secret data by encrypting the ciphered data using Pythagorean Theorem method. The ciphered data bits (4 bits) produced after double encryption are then embedded within digital image in the spatial domain using Least Significant Bits (LSBs) substitution. To improve the image quality of the stego-image, an improved form of pixel adjustment process is proposed. To evaluate the effectiveness of the proposed method, image quality metrics including Peak Signal-to-Noise Ratio (PSNR), Mean Square Error (MSE), entropy, correlation, mean value and Universal Image Quality Index (UIQI) are measured. It has been found experimentally that the proposed method provides higher security as well as robustness. In fact, the results of this study are quite promising.

Keywords: Pythagorean theorem, pixel adjustment, ciphered data, image hiding, least significant bit, flexible matrix

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Authors: Adam Bownik, Małgorzata Adamczuk, Barbara Pawlik-Skowrońska

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Certain strains of cyanobacteria, microorganisms forming water blooms, produce toxic secondary metabolites. Although various effects of cyanotoxins in aquatic animals are known, little data can be found on the influence of some cyanobacterial oligopeptides beyond microcystins. The aim of the present study was to determine the toxicity of novel pure cyanobacterial oligopeptides: microginin FR-1 (MGFR1) and anabaenopeptin-A (ANA-A) on a transparent model rotifer Brachionus calyciflorus with the use of fluorescent double staining with Hoechst 34580 and propidium iodide. The obtained results showed that both studied oligopeptides decreased the fluorescence intensity of animals stained with Hoechst 34580 in a concentration-dependent manner. On the other hand, a concentration-dependent increase of propidium iodide fluorescence was noted in the exposed rotifers. The results suggest that MGFR-1 and ANA-A should be considered as a potent toxic agent to freshwater rotifers, and fluorescent staining with Hoechst and propidium iodide may be a valuable tool for determination of toxicity of cyanobacterial oligopeptides in rotifers.

Keywords: cyanobacteria, brachionus, oligopeptides, fluorescent staining, hoechst, propidium iodide

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Authors: Charn Loong Ng, Mamun Bin Ibne Reaz

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As elderly population grows globally, the percentage of people diagnosed with musculoskeletal disorder (MSD) increase proportionally. Electromyography (EMG) is an important biosignal that contributes to MSD’s clinical diagnose and recovery process. Conventional conductive electrode has many disadvantages in the continuous EMG measurement application. This research has design a new surface EMG biosensor based on the parallel-plate capacitive coupling principle. The biosensor is developed by using a double-sided PCB with having one side of the PCB use to construct high input impedance circuitry while the other side of the copper (CU) plate function as biosignal sensing metal plate. The metal plate is insulated using kapton tape for contactless application. The result implicates that capacitive biosensor is capable to constantly capture EMG signal without having galvanic contact to human skin surface. However, there are noticeable noise couple into the measured signal. Post signal processing is needed in order to present a clean and significant EMG signal. A complete design of single ended, non-contact, high input impedance, front end EMG biosensor is presented in this paper.

Keywords: contactless, capacitive, biosensor, electromyography

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Authors: N. Deepika, P. A. L. Narayana

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Linear stability analysis of double diffusive convection in a horizontal porous layer saturated with fluid is examined by considering the effects of viscous dissipation, concentration based internal heat source and vertical throughflow. The basic steady state solution for Governing equations is computed. Linear stability analysis has been implemented numerically by using Runge-kutta method. Critical thermal Rayleigh number Rac is obtained for various values of solutal Rayleigh number Sa, vertical Peclet number Pe, Gebhart number Ge, Lewis number Le and measure of concentration based internal heat source $\gamma$. It is observed that Ge has destabilizing effect for upward throughflow and stabilizing effect for downward throughflow. For sufficient value of Pe, $\gamma$ has considerable destabilizing effect for upward throughflow, insignificant destabilizing effect for downward throughflow.

Keywords: porous medium, concentration based internal heat source, vertical throughflow, viscous dissipation

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Authors: Ishraq M. Anjum

Abstract:

Distributed Bragg reflectors are used in vertical-cavity surface-emitting lasers (VCSELs) in order to achieve very high reflectivity. Use of metamaterial in place of distributed Bragg reflector can reduce the device size significantly. A silicon-based metamaterial near perfect reflector is designed to be used in place of distributed Bragg reflectors in VCSELs. Mie resonance in dielectric microparticles is exploited in order to design the metamaterial. A reflectivity of 98.31% is achieved using finite-difference time-domain method. An 808nm double intra-cavity contacted VCSEL structure with 1.5 λ cavity is proposed using this metamaterial near perfect reflector. The active region is designed to be composed of seven GaAs/AlGaAs quantum wells. Upon numerical investigation of the designed VCSEL structure, the threshold current is found to be 2.96 mA at an aperture of 40 square micrometers and the maximum output power is found to be 71 mW at a current of 141 mA. Miniaturization of conventional VCSELs is possible using this design.

Keywords: GaAs, LASER, metamaterial, VCSEL, vertical cavity surface emitting laser

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Authors: Redrisse Djoumessi Fobasso, Baidyanath Sahu, Andre M. Strydom

Abstract:

The R₂TX₃ (R = rare-earth, T = transition, and X = s and p block element) series of compounds are interesting owing to their fascinating structural and magnetic properties. In this present work, we have studied the magnetic and physical properties of the new Gd₂AgSi₃ polycrystalline compound. The sample was synthesized by the arc-melting method and confirmed to crystallize in the tetragonal α-ThSi₂-type crystal structure with space group I4/amd. Dc– and ac–magnetic susceptibility, specific heat, electrical resistivity, and magnetoresistance measurements were performed on the new compound. The structure provides a unique position in the unit cell for the magnetic trivalent Gd ion. Two magnetic phase transitions were consistently found in dc- and ac-magnetic susceptibility, heat capacity, and electrical resistivity at temperatures Tₙ₁ = 11 K and Tₙ₂ = 20 K, which is an indication of the complex magnetic behavior in this compound. The compound is found to be metamagnetic over a range of temperatures below and above Tₙ₁. From field-dependent electrical resistivity, it is confirmed that the compound shows unusual negative magnetoresistance in the antiferromagnetically ordered region. These results contribute to a better understanding of this class of materials.

Keywords: complex magnetic behavior, metamagnetic, negative magnetoresistance, two magnetic phase transitions

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Authors: Jong Han Joo, Jung Hoon Lee, Young Sun Kim, Jae Young Kang, Seung Ho Choi

Abstract:

In this study, we propose a novel technique for acoustic echo suppression (AES) during speech recognition under barge-in conditions. Conventional AES methods based on spectral subtraction apply fixed weights to the estimated echo path transfer function (EPTF) at the current signal segment and to the EPTF estimated until the previous time interval. We propose a new approach that adaptively updates weight parameters in response to abrupt changes in the acoustic environment due to background noises or double-talk. Furthermore, we devised a voice activity detector and an initial time-delay estimator for barge-in speech recognition in communication networks. The initial time delay is estimated using log-spectral distance measure, as well as cross-correlation coefficients. The experimental results show that the developed techniques can be successfully applied in barge-in speech recognition systems.

Keywords: acoustic echo suppression, barge-in, speech recognition, echo path transfer function, initial delay estimator, voice activity detector

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Authors: Altaf H. Khan, Frank Stenger, Mohammed A. Hussein, Reaz A. Chaudhuri, Sameera Asif

Abstract:

This paper discusses a novel approach to approximate quadrature integrals that arise in the estimation of likelihood parameters for the generalized linear mixed models (GLMM) as well as Bayesian methodology also requires computation of multidimensional integrals with respect to the posterior distributions in which computation are not only tedious and cumbersome rather in some situations impossible to find solutions because of singularities, irregular domains, etc. An attempt has been made in this work to apply Sinc function based quadrature rules to approximate intractable integrals, as there are several advantages of using Sinc based methods, for example: order of convergence is exponential, works very well in the neighborhood of singularities, in general quite stable and provide high accurate and double precisions estimates. The Sinc function based approach seems to be utilized first time in statistical domain to our knowledge, and it's viability and future scopes have been discussed to apply in the estimation of parameters for GLMM models as well as some other statistical areas.

Keywords: generalized linear mixed model, likelihood parameters, qudarature, Sinc function

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Authors: Aleksandra Chiniaeva

Abstract:

The following paper describes the activity of national and international parliamentary assemblies of the European region in protection and promotion of human rights. It may be said that parliamentarians have a “double mandate” — as members of the international assembly and of their respective national parliaments. In other words, parliamentarization at both international and national level provides a situation for parliamentarians, where they link people, national governments and international organizations. The paper is aimed towards demonstrating that the activity of the main international parliamentary assemblies of the European region have a real positive impact on the human rights situation in the European region. In addition, the paper describes the assemblies that include protection of human rights in their Agenda as one of the main subjects: the EP, the PACE, the OSCE PA and the IPA CIS. Co-operation activities such as joint election observation; participation in inter-parliamentary associations, such as the IPU; conclusion agreements allow assemblies to provide observation of human right situation in the states that are not members of the particular organization and as consequence make their impact broader.

Keywords: human rights, international parliamentary assembly, IPU, EP, PACE, OSCE, international election observation

Procedia PDF Downloads 364

Authors: Jayesh Mahitkar, V. K. Singh, Surendra Singh Kachhwaha

Abstract:

Wire Mesh Heat Pipe (WMHP) as an effective component of thermal control system in the payload of spacecraft, utilizing ammonia to transfer efficient amount of heat. One dimensional generic and robust mathematical model with partial-analytical hydraulic approach (PAHA) is developed to study inside behaviour of WMHP. In this model, inside performance during operation is investigated like mass flow rate, and velocity along the wire mesh as well as vapour core is modeled respectively. This numerical model investigate heat flow along length, pressure drop along wire mesh as well as vapour line in axial direction. Furthermore, WMHP is modeled into equivalent resistance network such that total thermal resistance of heat pipe, temperature drop across evaporator end and condenser end is evaluated. This numerical investigation should be carried out for single layer and double layer wire mesh each with heat input at evaporator section is 10W, 20 W and 30 W at condenser temperature maintained at 20˚C.

Keywords: ammonia, heat transfer, modeling, wire mesh

Procedia PDF Downloads 276

Authors: Vaclav Heral

Abstract:

Ideas about the mechanism of heterogeneous catalytic hydrogenation are diverse. The Horiuti-Polanyi mechanism is most often referred to, based on the idea of a semi-hydrogenated state. In our opinion, it does not represent a satisfactory explanation of the hydrogenation mechanism, because, for example: (1) It neglects the fact that the bond of atomic hydrogen to the metal surface is strongly polarized, (2) It does not explain why a surface deprived of atomic hydrogen (by thermal desorption or by alkyne) loses isomerization capabilities, but hydrogenation capabilities remain preserved, (3) It was observed that during the hydrogenation of 1-alkenes, the reaction can be of the 0th order to hydrogen and to the alkene at the same time, which is excluded during the competitive adsorption of both reactants on the catalyst surface. We offer an alternative mechanism that satisfactorily explains many of the ambiguities: It is the idea of an independent course of olefin isomerization, catalyzed by acidic atomic hydrogen bonded on the surface of the catalyst, in addition to the hydrogenation itself, in which a two-layer complex appears on the surface of the catalyst: olefin bound to the surface and molecular hydrogen bound to it in the second layer. The rate-determining step of hydrogenation is the conversion of this complex into the final product. We believe that the Horiuti-Polanyi mechanism is flawed and we naturally think that our two-layer theory better describes the experimental findings.

Keywords: acidity of hydrogenation catalyst, Horiuti-Polanyi, hydrogenation, two-layer hydrogenation

Procedia PDF Downloads 70

Authors: Chejarla Raghunathababu, E. Logashanmugam

Abstract:

An antenna is an assortment of linked devices that function together to transmit and receive radio waves as a single antenna. Antennas occur in a variety of sizes and forms, but the microstrip patch antenna outperforms other types in terms of effectiveness and prediction. These antennas are easy to generate with discreet benefits. Nevertheless, the antenna's effectiveness will be affected because of the patch's shape above a thick dielectric substrate. As a result, a double-pole rectangular microstrip antenna with nanofillers was suggested in this study. By employing nano-composite substances (Fumed Silica and Aluminum Oxide), which are composites of graphene with nanofillers, the physical characteristics of the microstrip antenna, that is, the elevation of the microstrip antenna substrate and the width of the patch microstrip antenna have been improved in this research. The surface conductivity of graphene may be modified to function at specific frequencies. In order to prepare for future wireless communication technologies, a microstrip patch antenna operating at 93 GHz resonant frequency is constructed and investigated. The goal of this study was to reduce VSWR and increase gain. The simulation yielded results for the gain and VSWR, which were 8.26 dBi and 1.01, respectively.

Keywords: graphene, microstrip patch antenna, substrate material, wireless communication, nanocomposite material

Procedia PDF Downloads 108