Search results for: revenue generation
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 3661

Search results for: revenue generation

3031 A Study on Good Governance: Its Elements, Models, and Goals

Authors: Ehsan Daryadel, Hamid Shakeri

Abstract:

Good governance is considered as one of the necessary prerequisites for promotion of sustainable development programs in countries. Theoretical model of good governance is going to form the best methods for administration and management of subject country. The importance of maintaining the balance between the needs of present and future generation through sustainable development caused a change in method of management and providing service for citizens that is addressed as the most efficient and effective way of administration of countries. This method is based on democratic and equal-seeking sustainable development which is trying to affect all actors in this area and also be accountable to all citizens’ needs. Meanwhile, it should be noted that good governance is a prerequisite for sustainable development. In fact, good governance means impact of all actors on administration and management of the country for fulfilling public services, general needs of citizens and establishing a balance and harmony between needs of present and future generation. In the present study, efforts have been made to present concepts, definitions, purposes and indices of good governance with a descriptive-analytical method.

Keywords: accountability, efficiency and effectiveness, good governance, rule of law, transparency

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3030 Brand Management Model in Professional Football League

Authors: Vajiheh Javani

Abstract:

The study aims to examine brand image in Iran's professional Football League (2014-2015). The study was descriptive survey one. A sample of Iranian professional football league fans (N=911) responded four items questionnaire. A structural equation model (SEM) test with maximum likelihood estimation was performed to test the relationships among the research variables. The analyses of data showed three dimensions of brand image influenced on fan’s brand loyalty of which the attitude was the most important. Benefits and attributes were placed in the second and third rank respectively. According to results, brand image plays a pivotal role between Iranian fans brand loyalty. Create an attractive and desirable brand image in the fans mind increases brand loyalty. Moreover due to, revenue and profits increase through ticket sales and products of club and also attract more sponsors.

Keywords: brand management, sport industry, brand image, fans

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3029 South African Breast Cancer Mutation Spectrum: Pitfalls to Copy Number Variation Detection Using Internationally Designed Multiplex Ligation-Dependent Probe Amplification and Next Generation Sequencing Panels

Authors: Jaco Oosthuizen, Nerina C. Van Der Merwe

Abstract:

The National Health Laboratory Services in Bloemfontien has been the diagnostic testing facility for 1830 patients for familial breast cancer since 1997. From the cohort, 540 were comprehensively screened using High-Resolution Melting Analysis or Next Generation Sequencing for the presence of point mutations and/or indels. Approximately 90% of these patients stil remain undiagnosed as they are BRCA1/2 negative. Multiplex ligation-dependent probe amplification was initially added to screen for copy number variation detection, but with the introduction of next generation sequencing in 2017, was substituted and is currently used as a confirmation assay. The aim was to investigate the viability of utilizing internationally designed copy number variation detection assays based on mostly European/Caucasian genomic data for use within a South African context. The multiplex ligation-dependent probe amplification technique is based on the hybridization and subsequent ligation of multiple probes to a targeted exon. The ligated probes are amplified using conventional polymerase chain reaction, followed by fragment analysis by means of capillary electrophoresis. The experimental design of the assay was performed according to the guidelines of MRC-Holland. For BRCA1 (P002-D1) and BRCA2 (P045-B3), both multiplex assays were validated, and results were confirmed using a secondary probe set for each gene. The next generation sequencing technique is based on target amplification via multiplex polymerase chain reaction, where after the amplicons are sequenced parallel on a semiconductor chip. Amplified read counts are visualized as relative copy numbers to determine the median of the absolute values of all pairwise differences. Various experimental parameters such as DNA quality, quantity, and signal intensity or read depth were verified using positive and negative patients previously tested internationally. DNA quality and quantity proved to be the critical factors during the verification of both assays. The quantity influenced the relative copy number frequency directly whereas the quality of the DNA and its salt concentration influenced denaturation consistency in both assays. Multiplex ligation-dependent probe amplification produced false positives due to ligation failure when ligation was inhibited due to a variant present within the ligation site. Next generation sequencing produced false positives due to read dropout when primer sequences did not meet optimal multiplex binding kinetics due to population variants in the primer binding site. The analytical sensitivity and specificity for the South African population have been proven. Verification resulted in repeatable reactions with regards to the detection of relative copy number differences. Both multiplex ligation-dependent probe amplification and next generation sequencing multiplex panels need to be optimized to accommodate South African polymorphisms present within the genetically diverse ethnic groups to reduce the false copy number variation positive rate and increase performance efficiency.

Keywords: familial breast cancer, multiplex ligation-dependent probe amplification, next generation sequencing, South Africa

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3028 Cellular Architecture of Future Wireless Communication Networks

Authors: Mohammad Yahaghifar

Abstract:

Nowadays Wireless system designers have been facing the continuously increasing demand for high data rates and mobility required by new wireless applications. Evolving future communication network generation cellular wireless networks are envisioned to overcome the fundamental challenges of existing cellular networks, for example, higher data rates, excellent end-to-end performance, and user coverage in hot-spots and crowded areas with lower latency,energy consumption and cost per information transfer. In this paper we propose a potential cellular architecture that separates indoor and outdoor scenarios and discuss various promising technologies for future wireless communication systemssystems, such as massive MIMO, energy-efficient communications,cognitive radio networks, and visible light communications and we disscuse about 5G that is next generation of wireless networks.

Keywords: future challenges in networks, cellur architecture, visible light communication, 5G wireless technologies, spatial modulation, massiva mimo, cognitive radio network, green communications

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3027 The Layered Transition Metal Dichalcogenides as Materials for Storage Clean Energy: Ab initio Investigations

Authors: S. Meziane, H. I. Faraoun, C. Esling

Abstract:

Transition metal dichalcogenides have potential applications in power generation devices that convert waste heat into electric current by the so-called Seebeck and Hall effects thus providing an alternative energy technology to reduce the dependence on traditional fossil fuels. In this study, the thermoelectric properties of 1T and 2HTaX2 (X= S or Se) dichalcogenide superconductors have been computed using the semi-classical Boltzmann theory. Technologically, the task is to fabricate suitable materials with high efficiency. It is found that 2HTaS2 possesses the largest value of figure of merit ZT= 1.27 at 175 K. From a scientific point of view, we aim to model the underlying materials properties and in particular the transport phenomena as mediated by electrons and lattice vibrations responsible for superconductivity, Charge Density Waves (CDW) and metal/insulator transitions as function of temperature. The goal of the present work is to develop an understanding of the superconductivity of these selected materials using the transport properties at the fundamental level.

Keywords: Ab initio, High efficiency, Power generation devices, Transition metal dichalcogenides

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3026 Food Waste Utilization: A Contemporary Prospect of Meeting Energy Crisis Using Microbial Fuel Cell

Authors: Bahareh Asefi, Fereidoun Farzaneh, Ghazaleh Asefi, Chang-Ping Yu

Abstract:

Increased production of food waste (FW) is a global issue that is receiving more attention due to its environmental and economic impacts. The generation of electricity from food waste, known as energy recovery, is one of the effective solutions in food waste management. Food waste has high energy content which seems ideal to achieve dual benefits in terms of energy recovery and waste stabilization. Microbial fuel cell (MFC) is a promising technology for treating food waste and generate electricity. In this work, we will review energy utilization from different kind of food waste using MFC and factors which affected the process. We have studied the key technology of energy generated from food waste using MFC to enhance the food waste management. The power density and electricity production by each kind of food waste and challenges were identified. This work explored the conversion of FW into energy from different type of food waste, which aim to provide a theoretical analysis for energy utilization of food waste.

Keywords: energy generation, food waste, microbial fuel cell, power density

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3025 Assessing the Environmental Efficiency of China’s Power System: A Spatial Network Data Envelopment Analysis Approach

Authors: Jianli Jiang, Bai-Chen Xie

Abstract:

The climate issue has aroused global concern. Achieving sustainable development is a good path for countries to mitigate environmental and climatic pressures, although there are many difficulties. The first step towards sustainable development is to evaluate the environmental efficiency of the energy industry with proper methods. The power sector is a major source of CO2, SO2, and NOx emissions. Evaluating the environmental efficiency (EE) of power systems is the premise to alleviate the terrible situation of energy and the environment. Data Envelopment Analysis (DEA) has been widely used in efficiency studies. However, measuring the efficiency of a system (be it a nation, region, sector, or business) is a challenging task. The classic DEA takes the decision-making units (DMUs) as independent, which neglects the interaction between DMUs. While ignoring these inter-regional links may result in a systematic bias in the efficiency analysis; for instance, the renewable power generated in a certain region may benefit the adjacent regions while the SO2 and CO2 emissions act oppositely. This study proposes a spatial network DEA (SNDEA) with a slack measure that can capture the spatial spillover effects of inputs/outputs among DMUs to measure efficiency. This approach is used to study the EE of China's power system, which consists of generation, transmission, and distribution departments, using a panel dataset from 2014 to 2020. In the empirical example, the energy and patent inputs, the undesirable CO2 output, and the renewable energy (RE) power variables are tested for a significant spatial spillover effect. Compared with the classic network DEA, the SNDEA result shows an obvious difference tested by the global Moran' I index. From a dynamic perspective, the EE of the power system experiences a visible surge from 2015, then a sharp downtrend from 2019, which keeps the same trend with the power transmission department. This phenomenon benefits from the market-oriented reform in the Chinese power grid enacted in 2015. The rapid decline in the environmental efficiency of the transmission department in 2020 was mainly due to the Covid-19 epidemic, which hinders economic development seriously. While the EE of the power generation department witnesses a declining trend overall, this is reasonable, taking the RE power into consideration. The installed capacity of RE power in 2020 is 4.40 times that in 2014, while the power generation is 3.97 times; in other words, the power generation per installed capacity shrank. In addition, the consumption cost of renewable power increases rapidly with the increase of RE power generation. These two aspects make the EE of the power generation department show a declining trend. Incorporation of the interactions among inputs/outputs into the DEA model, this paper proposes an efficiency evaluation method on the basis of the DEA framework, which sheds some light on efficiency evaluation in regional studies. Furthermore, the SNDEA model and the spatial DEA concept can be extended to other fields, such as industry, country, and so on.

Keywords: spatial network DEA, environmental efficiency, sustainable development, power system

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3024 Simultaneous Saccharification and Fermentation for D-Lactic Acid Production from Dried Distillers Grains with Solubles

Authors: Nurul Aqilah Mohd Zaini, Afroditi Chatzifragkou, Dimitris Charalampopoulos

Abstract:

D-Lactic acid production is gaining increasing attention due to the thermostable properties of its polymer, Polylactic Acid (PLA). In this study, D-lactic acid was produced in microbial cultures using Lactobacillus coryniformis subsp. torquens as D-lactic acid producer and hydrolysates of Dried Distillers Grains with Solubles (DDGS) as fermentation substrate. Prior to fermentation, DDGS was first alkaline pretreated with 5% (w/v) NaOH, for 15 minutes (121oC/ ~16 psi). This led to the generation of DDGS solid residues, rich in carbohydrates and especially cellulose (~52%). The carbohydrate-rich solids were then subjected to enzymatic hydrolysis with Accellerase® 1500. For Separate Hydrolysis and Fermentation (SHF), enzymatic hydrolysis was carried out at 50oC for 24 hours, followed by fermentation of D-lactic acid at 37oC in controlled pH 6. The obtained hydrolysate contained 24 g/l glucose, 5.4 g/l xylose and 0.6 g/l arabinose. In the case of Simultaneous Saccharification and Fermentation (SSF), hydrolysis and fermentation were conducted in a single step process at 37oC in pH 5. The enzymatic hydrolysis of DGGS pretreated solids took place mostly during lag phase of L. coryniformis fermentation, with only a small amount of glucose consumed during the first 6 h. When exponential phase was started, glucose generation reduced as the microorganism started to consume glucose for D-lactic acid production. Higher concentrations of D-lactic acid were produced when SSF approach was applied, with 28 g/l D-lactic acid after 24 h of fermentation (84.5% yield). In contrast, 21.2 g/l D-lactic acid were produced when SHF was used. The optical pu rity of D-lactic acid produced from both experiments was 99.9%. Besides, approximately 2 g/l acetic acid was also generated due to lactic acid degradation after glucose depletion in SHF. SSF was proved an efficient towards DDGS ulilisation and D-lactic acid production, by reducing the overall processing time, yielding sufficient D-lactic acid concentrations without the generation of fermentation by-products.

Keywords: DDGS, alkaline pretreatment, SSF, D-lactic acid

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3023 Quality of Education in Dilla Zone

Authors: Gezahegn Bekele Welldgiyorgise

Abstract:

It is obvious that the economics, politics and social conditions of a country are determined by the quality and standard of its education. Indeed, education plays a vital role in changing the consciousness and awareness of society and transforming it on a large scale. Moreover, education contributes a lot to the advancement of science and technology, information and communication, and above all, it speeds up its progress in no time if it focuses mainly on the qualitative approach to education. Education brings about universal change and transformation and lightens mankind in all dimensions. It creates an educated, enlightened and brightened generation in society. The generation will be sharped, sharpened and well-oriented if it gets modern, sophisticated and standardized education in its field of study. The main goal of education is to produce well-qualified, well-trained and disciplined young offers in a given community. If the youth is well trained and well-mannered, he will certainly be enlightened, problem solvers and solution seekers, researchers, and innovators. In this respect, we have to provide the youth with modern education, a teaching-learning process led by active learning and a participatory approach with a new curriculum preparation for the age of children supported by modern facilities (ICT).In addition to that, the curriculum should have to give attention to mathematics and science lessons that include international experience in a comfortable school and classrooms. Therefore, the generation that will be created through such kinds of the guided education system will make the students active participants, self-confident, researchers and problem solvers, besides that result in changed life standards and a developed country. Similarly, our country, Ethiopia, has aimed to get such change in youth (generation) through modern education, designing a new educational policy and curriculum which was implemented for many years, although the goal of education has not reached the required level. To get the main idea of the article, I should have answered the question of why our country's educational goal had not reached the desired level because it is necessary to lay the foundation for research in finding out problems seen through students learning performance, the first task is selecting primary-school as a sample. Therefore, we selected “Dilla primary school (5-8)” which is a workplace for a teacher and gives me a chance to recognize students’ learning performance to recognize their learning grades (internal and external) and measure performance (achievement) of students easily’.

Keywords: curriculum, performance, innovation, learning

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3022 Pahlevāni and Zoorkhāneh Rituals as Creative Cultural Product in Tourism; Case Study: Isfahan, Iran

Authors: Neda Torabi Farsani, Mohammad Mortazavi, Maryam Masaeli

Abstract:

Nowadays intangible heritage as a creative product plays an important role in promoting tourism. The intangible heritage is transmitted from past generation to the present and future generation and constantly recreated by communities and groups in response to their environment, nature and history. In recent decade, intangible heritage especially Pahlevāni and Zoorkhāneh rituals as creative cultural product attract many tourists to a destination and they well-known as tourist attractions in Iran. The study was conducted in Isfahan city. This research has two major purposes: 1) to introduce Pahlevāni and Zoorkhāneh ritual as tourist attraction and, 2) to investigate the attitude of domestic tourists towards Pahlevāni and Zoorkhāneh ritual in Isfahan city. On the basis of the results of this study, it can be concluded that the domestic tourists are interested in gaining experience and increasing their knowledge in Pahlevāni and Zoorkhāneh ritual.

Keywords: Isfahan, Pahlevāni and Zoorkhāneh ritual, tourist attitude, Iran

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3021 Entropy Generation Analyze Due to the Steady Natural Convection of Newtonian Fluid in a Square Enclosure

Authors: T. T. Naas, Y. Lasbet, C. Kezrane

Abstract:

The thermal control in many systems is widely accomplished applying mixed convection process due to its low cost, reliability and easy maintenance. Typical applications include the aircraft electronic equipment, rotating-disc heat exchangers, turbo machinery, and nuclear reactors, etc. Natural convection in an inclined square enclosure heated via wall heater has been studied numerically. Finite volume method is used for solving momentum and energy equations in the form of stream function–vorticity. The right and left walls are kept at a constant temperature, while the other parts are adiabatic. The range of the inclination angle covers a whole revolution. The method is validated for a vertical cavity. A general power law dependence of the Nusselt number with respect to the Rayleigh number with the coefficient and exponent as functions of the inclination angle is presented. For a fixed Rayleigh number, the inclination angle increases or decreases is found.

Keywords: natural convection in enclosure, inclined enclosure, Nusselt number, entropy generation analyze

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3020 HPA Pre-Distorter Based on Neural Networks for 5G Satellite Communications

Authors: Abdelhamid Louliej, Younes Jabrane

Abstract:

Satellites are becoming indispensable assets to fifth-generation (5G) new radio architecture, complementing wireless and terrestrial communication links. The combination of satellites and 5G architecture allows consumers to access all next-generation services anytime, anywhere, including scenarios, like traveling to remote areas (without coverage). Nevertheless, this solution faces several challenges, such as a significant propagation delay, Doppler frequency shift, and high Peak-to-Average Power Ratio (PAPR), causing signal distortion due to the non-linear saturation of the High-Power Amplifier (HPA). To compensate for HPA non-linearity in 5G satellite transmission, an efficient pre-distorter scheme using Neural Networks (NN) is proposed. To assess the proposed NN pre-distorter, two types of HPA were investigated: Travelling Wave Tube Amplifier (TWTA) and Solid-State Power Amplifier (SSPA). The results show that the NN pre-distorter design presents EVM improvement by 95.26%. NMSE and ACPR were reduced by -43,66 dB and 24.56 dBm, respectively. Moreover, the system suffers no degradation of the Bit Error Rate (BER) for TWTA and SSPA amplifiers.

Keywords: satellites, 5G, neural networks, HPA, TWTA, SSPA, EVM, NMSE, ACPR

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3019 Leadership and Entrepreneurship in Higher Education: Fostering Innovation and Sustainability

Authors: Naziema Begum Jappie

Abstract:

Leadership and entrepreneurship in higher education have become critical components in navigating the evolving landscape of academia in the 21st century. This abstract explores the multifaceted relationship between leadership and entrepreneurship within the realm of higher education, emphasizing their roles in fostering innovation and sustainability. Higher education institutions, often characterized as slow-moving and resistant to change, are facing unprecedented challenges. Globalization, rapid technological advancements, changing student demographics, and financial constraints necessitate a reimagining of traditional models. Leadership in higher education must embrace entrepreneurial thinking to effectively address these challenges. Entrepreneurship in higher education involves cultivating a culture of innovation, risk-taking, and adaptability. Visionary leaders who promote entrepreneurship within their institutions empower faculty and staff to think creatively, seek new opportunities, and engage with external partners. These entrepreneurial efforts lead to the development of novel programs, research initiatives, and sustainable revenue streams. Innovation in curriculum and pedagogy is a central aspect of leadership and entrepreneurship in higher education. Forward-thinking leaders encourage faculty to experiment with teaching methods and technology, fostering a dynamic learning environment that prepares students for an ever-changing job market. Entrepreneurial leadership also facilitates the creation of interdisciplinary programs that address emerging fields and societal challenges. Collaboration is key to entrepreneurship in higher education. Leaders must establish partnerships with industry, government, and non-profit organizations to enhance research opportunities, secure funding, and provide real-world experiences for students. Entrepreneurial leaders leverage their institutions' resources to build networks that extend beyond campus boundaries, strengthening their positions in the global knowledge economy. Financial sustainability is a pressing concern for higher education institutions. Entrepreneurial leadership involves diversifying revenue streams through innovative fundraising campaigns, partnerships, and alternative educational models. Leaders who embrace entrepreneurship are better equipped to navigate budget constraints and ensure the long-term viability of their institutions. In conclusion, leadership and entrepreneurship are intertwined elements essential to the continued relevance and success of higher education institutions. Visionary leaders who champion entrepreneurship foster innovation, enhance the student experience, and secure the financial future of their institutions. As academia continues to evolve, leadership and entrepreneurship will remain indispensable tools in shaping the future of higher education. This abstract underscores the importance of these concepts and their potential to drive positive change within the higher education landscape.

Keywords: entrepreneurship, higher education, innovation, leadership

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3018 The Destruction of Confucianism and Socialism in Chinese Popular Comedy Films

Authors: Shu Hui

Abstract:

Since 2010, the genre of comedy became predominant in film market in China. However, compared with the huge commercial success, these films received severe public criticism. These films are referred as trash (lan pian) by the public because of the fragment narrative, the non-professional photographing and advocating money warship. The paper aims to explain the contradictive phenomena between the higher box office and the lower mouth of word within hegemony theory. Four popular comedies that ranked top 20 in domestic revenue in the year the film released will be chosen to analyze their popularity in general. Differing from other popular films, these comedies’ popularity is generated from their disruptive pleasures instead of good stories or photographing. The destruction in Confucianism and socialism formulated the public consent or popularity, and caused the public criticism as well. Moreover, the happy-endings restore the normality at the superficial level.

Keywords: Confucianism, destruction, reconcilation, socialism

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3017 Pricing the Risk Associated to Weather of Variable Renewable Energy Generation

Authors: Jorge M. Uribe

Abstract:

We propose a methodology for setting the price of an insurance contract targeted to manage the risk associated with weather conditions that affect variable renewable energy generation. The methodology relies on conditional quantile regressions to estimate the weather risk of a solar panel. It is illustrated using real daily radiation and weather data for three cities in Spain (Valencia, Barcelona and Madrid) from February 2/2004 to January 22/2019. We also adapt the concepts of value at risk and expected short fall from finance to this context, to provide a complete panorama of what we label as weather risk. The methodology is easy to implement and can be used by insurance companies to price a contract with the aforementioned characteristics when data about similar projects and accurate cash flow projections are lacking. Our methodology assigns a higher price to an insurance product with the stated characteristics in Madrid, compared to Valencia and Barcelona. This is consistent with Madrid showing the largest interquartile range of operational deficits and it is unrelated to the average value deficit, which illustrates the importance of our proposal.

Keywords: insurance, weather, vre, risk

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3016 Design Components and Reliability Aspects of Municipal Waste Water and SEIG Based Micro Hydro Power Plant

Authors: R. K. Saket

Abstract:

This paper presents design aspects and probabilistic approach for generation reliability evaluation of an alternative resource: municipal waste water based micro hydro power generation system. Annual and daily flow duration curves have been obtained for design, installation, development, scientific analysis and reliability evaluation of the MHPP. The hydro potential of the waste water flowing through sewage system of the BHU campus has been determined to produce annual flow duration and daily flow duration curves by ordering the recorded water flows from maximum to minimum values. Design pressure, the roughness of the pipe’s interior surface, method of joining, weight, ease of installation, accessibility to the sewage system, design life, maintenance, weather conditions, availability of material, related cost and likelihood of structural damage have been considered for design of a particular penstock for reliable operation of the MHPP. A MHPGS based on MWW and SEIG is designed, developed, and practically implemented to provide reliable electric energy to suitable load in the campus of the Banaras Hindu University, Varanasi, (UP), India. Generation reliability evaluation of the developed MHPP using Gaussian distribution approach, safety factor concept, peak load consideration and Simpson 1/3rd rule has presented in this paper.

Keywords: self excited induction generator, annual and daily flow duration curve, sewage system, municipal waste water, reliability evaluation, Gaussian distribution, Simpson 1/3rd rule

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3015 The Decision-Making Mechanisms of Tax Regulations

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

Abstract:

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

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

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3014 Next Generation Membrane for Water Desalination: Facile Fabrication of Patterned Graphene Membrane

Authors: Jae-Kyung Choi, Soon-Yong Kwon, Hyung Duk Yun, Hyun-Sang Chung, Seongho Seo, Kukjin Bae

Abstract:

Recently, there were several attempts to utilize a graphene layer as a water desalination membrane. In order to use a graphene layer as a water desalination membrane, fabrication of crack-free suspension of graphene on a porous membrane, having hydrophobic surface, and generation of a uniform holes on a graphene are very important. In here, we showed a simple chemical vapor deposition (CVD) method to create a patterned graphene membrane on a patterned platinum film. After CVD growth process of patterned graphene layer/patterned Pt on SiO2 substrates, the patterned graphene layer can be successfully transferred onto arbitrary substrates via thermal-assisted transfer method. In this result, the transferred patterned graphene membrane has so hydrophobic surface which will certainly impact on the naturally and speed pass way for fresh water. In addition to this, we observed that overlapping of patterned graphene membranes reported previously by our group may generate different size of holes.

Keywords: chemical vapor deposition (CVD), hydrophobic surface, membrane desalination, porous graphene

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3013 High Harmonics Generation in Hexagonal Graphene Quantum Dots

Authors: Armenuhi Ghazaryan, Qnarik Poghosyan, Tadevos Markosyan

Abstract:

We have considered the high-order harmonic generation in-plane graphene quantum dots of hexagonal shape by the independent quasiparticle approximation-tight binding model. We have investigated how such a nonlinear effect is affected by a strong optical wave field, quantum dot typical band gap and lateral size, and dephasing processes. The equation of motion for the density matrix is solved by performing the time integration with the eight-order Runge-Kutta algorithm. If the optical wave frequency is much less than the quantum dot intrinsic band gap, the main aspects of multiphoton high harmonic emission in quantum dots are revealed. In such a case, the dependence of the cutoff photon energy on the strength of the optical pump wave is almost linear. But when the wave frequency is comparable to the bandgap of the quantum dot, the cutoff photon energy shows saturation behavior with an increase in the wave field strength.

Keywords: strong wave field, multiphoton, bandgap, wave field strength, nanostructure

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3012 Employee Branding: An Exploratory Study Applied to Nurses in an Organization

Authors: Pawan Hinge, Priya Gupta

Abstract:

Due to cutting edge competitions between organizations and war for talent, the workforce as an asset is gaining significance. The employees are considered as the brand ambassadors of an organization, and their interactions with the clients and customers might impact directly or indirectly on the overall value of the organization. Especially, organizations in the healthcare industry the value of an organization in the perception of their employees can be one of the revenue generating and talent retention strategy. In such context, it is essential to understand that the brand awareness among employees can effect on employer brand image and brand value since the brand ambassadors are the interface between organization and customers and clients. In this exploratory study, we have adopted both quantitative and qualitative approaches for data analysis. Our study shows existing variation among nurses working in different business units of the same organization in terms of their customer interface or interactions and brand awareness.

Keywords: brand awareness, brand image, brand value, customer interface

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3011 Critical Factors for Successful Adoption of Land Value Capture Mechanisms – An Exploratory Study Applied to Indian Metro Rail Context

Authors: Anjula Negi, Sanjay Gupta

Abstract:

Paradigms studied inform inadequacies of financial resources, be it to finance metro rails for construction or to meet operational revenues or to derive profits in the long term. Funding sustainability is far and wide for much-needed public transport modes, like urban rail or metro rails, to be successfully operated. India embarks upon a sustainable transport journey and has proposed metro rail systems countrywide. As an emerging economic leader, its fiscal constraints are paramount, and the land value capture (LVC) mechanism provides necessary support and innovation toward development. India’s metro rail policy promotes multiple methods of financing, including private-sector investments and public-private-partnership. The critical question that remains to be addressed is what factors can make such mechanisms work. Globally, urban rail is a revolution noted by many researchers as future mobility. Researchers in this study deep dive by way of literature review and empirical assessments into factors that can lead to the adoption of LVC mechanisms. It is understood that the adoption of LVC methods is in the nascent stages in India. Research posits numerous challenges being faced by metro rail agencies in raising funding and for incremental value capture. A few issues pertaining to land-based financing, inter alia: are long-term financing, inter-institutional coordination, economic/ market suitability, dedicated metro funds, land ownership issues, piecemeal approach to real estate development, property development legal frameworks, etc. The question under probe is what are the parameters that can lead to success in the adoption of land value capture (LVC) as a financing mechanism. This research provides insights into key parameters crucial to the adoption of LVC in the context of Indian metro rails. Researchers have studied current forms of LVC mechanisms at various metro rails of the country. This study is significant as little research is available on the adoption of LVC, which is applicable to the Indian context. Transit agencies, State Government, Urban Local Bodies, Policy makers and think tanks, Academia, Developers, Funders, Researchers and Multi-lateral agencies may benefit from this research to take ahead LVC mechanisms in practice. The study deems it imperative to explore and understand key parameters that impact the adoption of LVC. Extensive literature review and ratification by experts working in the metro rails arena were undertaken to arrive at parameters for the study. Stakeholder consultations in the exploratory factor analysis (EFA) process were undertaken for principal component extraction. 43 seasoned and specialized experts participated in a semi-structured questionnaire to scale the maximum likelihood on each parameter, represented by various types of stakeholders. Empirical data was collected on chosen eighteen parameters, and significant correlation was extracted for output descriptives and inferential statistics. Study findings reveal these principal components as institutional governance framework, spatial planning features, legal frameworks, funding sustainability features and fiscal policy measures. In particular, funding sustainability features highlight sub-variables of beneficiaries to pay and use of multiple revenue options towards success in LVC adoption. Researchers recommend incorporation of these variables during early stage in design and project structuring for success in adoption of LVC. In turn leading to improvements in revenue sustainability of a public transport asset and help in undertaking informed transport policy decisions.

Keywords: Exploratory factor analysis, land value capture mechanism, financing metro rails, revenue sustainability, transport policy

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3010 Failure Mode Analysis of a Multiple Layer Explosion Bonded Cryogenic Transition Joint

Authors: Richard Colwell, Thomas Englert

Abstract:

In cryogenic liquefaction processes, brazed aluminum core heat exchangers are used to minimize surface area/volume of the exchanger. Aluminum alloy (5083-H321; UNS A95083) piping must transition to higher melting point 304L stainless steel piping outside of the heat exchanger kettle or cold box for safety reasons. Since aluminum alloys and austenitic stainless steel cannot be directly welded to together, a transition joint consisting of 5 layers of different metals explosively bonded are used. Failures of two of these joints resulted in process shut-down and loss of revenue. Failure analyses, FEA analysis, and mock-up testing were performed by multiple teams to gain a further understanding into the failure mechanisms involved.

Keywords: explosion bonding, intermetallic compound, thermal strain, titanium-nickel Interface

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3009 Transformation of Potato, Plantain, Banana to Flour in Order to Enhance Sustainable Development and Promote Local Consumption

Authors: Munu Fritz-Austin Ndam

Abstract:

Although the Cameroonian system of farming is considered as the first generation, the primary actors here involved have not yet understood the meaning of adding value to the product or produce they produce. The challenge here is for everyone who practices agriculture as an income generating activity in Cameroon to be able to understand the concept of value-added products and to know how to go about it. Recent studies have shown that these farmers who depend on agriculture as their main income generation activity make a great loss out of it because they don’t have the means to either transport their produce to the appropriate market, they don’t the knowledge on how to transform it, or they don’t have a means of conserving the product for a longer duration. It is important to note that after a thorough evaluation of the activity carried out, the final added value product sold is of great benefit not only to the producer but the buyer and the population at large. In my proposed prestation, I will discuss how the transformation activity will have a positive impact on the lives of farmers and the buyers and, most importantly, describe the methodology and procedure which is followed before the tubers (banana, Plantain, potato)is transformed into the finished or semi-finished product.

Keywords: transformation, sustainability, development, consumption

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3008 A Generic Approach to Reuse Unified Modeling Language Components Following an Agile Process

Authors: Rim Bouhaouel, Naoufel Kraïem, Zuhoor Al Khanjari

Abstract:

Unified Modeling Language (UML) is considered as one of the widespread modeling language standardized by the Object Management Group (OMG). Therefore, the model driving engineering (MDE) community attempts to provide reuse of UML diagrams, and do not construct it from scratch. The UML model appears according to a specific software development process. The existing method generation models focused on the different techniques of transformation without considering the development process. Our work aims to construct an UML component from fragments of UML diagram basing on an agile method. We define UML fragment as a portion of a UML diagram, which express a business target. To guide the generation of fragments of UML models using an agile process, we need a flexible approach, which adapts to the agile changes and covers all its activities. We use the software product line (SPL) to derive a fragment of process agile method. This paper explains our approach, named RECUP, to generate UML fragments following an agile process, and overviews the different aspects. In this paper, we present the approach and we define the different phases and artifacts.

Keywords: UML, component, fragment, agile, SPL

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3007 Deltamethrin-Induces Oxidative Stress to the Freshwater Ciliate Model: Paramecium tetraurelia

Authors: Amamra Ryma, Djebar Mohamed Reda, Moumeni Ouissem, Otmani Hadjer, Berrebbah Houria

Abstract:

The problem of environmental contamination by the excessive use of organics cannot be neglected. Extensive application is usually companied with serious problems and health risk. It is established that many chemicals, in common use, can produce some toxic effects on biological systems through their mode of action or by production of free radicals that damage all cell compounds. Deltamethrin, a widely used type II pyrethroid pesticide, is one of the most common contaminants in freshwater aquatic system. In this study, we investigate the effects of deltamethrin exposure on the induction of oxidative stress to the freshwater ciliate Paramecium tetraurelia. After the treatment of paramecium cells with increasing concentrations of insecticide, we followed up the growth kinetics, generation time and the percentage response. Also, we studied the variation in biomarkers of stress such as: GSH content, GST, GPX and CAT activities. Our results showed a significant decrease in the proliferation of cells correlated by the decrease in generation number and the increase in generation time. Also, we noted an inhibition in the percentage response. The monitoring of biomarkers revealed depletion in GSH content in a proportional and dose dependent manner accompanied by an increase in the GST activity. In parallel, a strong induction in the CAT and GPX activities was noted specially for the highest dose. In summary, under the current experimental conditions, deltamethrin is highly toxic to the freshwater ciliate Paramecium tetraurelia. Exposure to low concentrations showed significant adverse on growth accompanied with the induction of oxidative damage supported by the decrease in GSH content and the intensification of the antioxidant enzymes.

Keywords: deltamethrin, Paramecium tetraurelia, growth, oxidative stress, biomarkers, antioxidant

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3006 Integrating Circular Economy Framework into Life Cycle Analysis: An Exploratory Study Applied to Geothermal Power Generation Technologies

Authors: Jingyi Li, Laurence Stamford, Alejandro Gallego-Schmid

Abstract:

Renewable electricity has become an indispensable contributor to achieving net-zero by the mid-century to tackle climate change. Unlike solar, wind, or hydro, geothermal was stagnant in its electricity production development for decades. However, with the significant breakthrough made in recent years, especially the implementation of enhanced geothermal systems (EGS) in various regions globally, geothermal electricity could play a pivotal role in alleviating greenhouse gas emissions. Life cycle assessment has been applied to analyze specific geothermal power generation technologies, which proposed suggestions to optimize its environmental performance. For instance, selecting a high heat gradient region enables a higher flow rate from the production well and extends the technical lifespan. Although such process-level improvements have been made, the significance of geothermal power generation technologies so far has not explicitly displayed its competitiveness on a broader horizon. Therefore, this review-based study integrates a circular economy framework into life cycle assessment, clarifying the underlying added values for geothermal power plants to complete the sustainability profile. The derived results have provided an enlarged platform to discuss geothermal power generation technologies: (i) recover the heat and electricity from the process to reduce the fossil fuel requirements; (ii) recycle the construction materials, such as copper, steel, and aluminum for future projects; (iii) extract the lithium ions from geothermal brine and make geothermal reservoir become a potential supplier of the lithium battery industry; (iv) repurpose the abandoned oil and gas wells to build geothermal power plants; (v) integrate geothermal energy with other available renewable energies (e.g., solar and wind) to provide heat and electricity as a hybrid system at different weather; (vi) rethink the fluids used in stimulation process (EGS only), replace water with CO2 to achieve negative emissions from the system. These results provided a new perspective to the researchers, investors, and policymakers to rethink the role of geothermal in the energy supply network.

Keywords: climate, renewable energy, R strategies, sustainability

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3005 Design and Implementation of Pseudorandom Number Generator Using Android Sensors

Authors: Mochamad Beta Auditama, Yusuf Kurniawan

Abstract:

A smartphone or tablet require a strong randomness to establish secure encrypted communication, encrypt files, etc. Therefore, random number generation is one of the main keys to provide secrecy. Android devices are equipped with hardware-based sensors, such as accelerometer, gyroscope, etc. Each of these sensors provides a stochastic process which has a potential to be used as an extra randomness source, in addition to /dev/random and /dev/urandom pseudorandom number generators. Android sensors can provide randomness automatically. To obtain randomness from Android sensors, each one of Android sensors shall be used to construct an entropy source. After all entropy sources are constructed, output from these entropy sources are combined to provide more entropy. Then, a deterministic process is used to produces a sequence of random bits from the combined output. All of these processes are done in accordance with NIST SP 800-22 and the series of NIST SP 800-90. The operation conditions are done 1) on Android user-space, and 2) the Android device is placed motionless on a desk.

Keywords: Android hardware-based sensor, deterministic process, entropy source, random number generation/generators

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3004 Next Generation of Tunnel Field Effect Transistor: NCTFET

Authors: Naima Guenifi, Shiromani Balmukund Rahi, Amina Bechka

Abstract:

Tunnel FET is one of the most suitable alternatives FET devices for conventional CMOS technology for low-power electronics and applications. Due to its lower subthreshold swing (SS) value, it is a strong follower of low power applications. It is a quantum FET device that follows the band to band (B2B) tunneling transport phenomena of charge carriers. Due to band to band tunneling, tunnel FET is suffering from a lower switching current than conventional metal-oxide-semiconductor field-effect transistor (MOSFET). For improvement of device features and limitations, the newly invented negative capacitance concept of ferroelectric material is implemented in conventional Tunnel FET structure popularly known as NC TFET. The present research work has implemented the idea of high-k gate dielectric added with ferroelectric material on double gate Tunnel FET for implementation of negative capacitance. It has been observed that the idea of negative capacitance further improves device features like SS value. It helps to reduce power dissipation and switching energy. An extensive investigation for circularity uses for digital, analog/RF and linearity features of double gate NCTFET have been adopted here for research work. Several essential designs paraments for analog/RF and linearity parameters like transconductance(gm), transconductance generation factor (gm/IDS), its high-order derivatives (gm2, gm3), cut-off frequency (fT), gain-bandwidth product (GBW), transconductance generation factor (gm/IDS) has been investigated for low power RF applications. The VIP₂, VIP₃, IMD₃, IIP₃, distortion characteristics (HD2, HD3), 1-dB, the compression point, delay and power delay product performance have also been thoroughly studied.

Keywords: analog/digital, ferroelectric, linearity, negative capacitance, Tunnel FET, transconductance

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3003 The Application of Maintenance Strategy in Energy Power Plant: A Case Study

Authors: Steven Vusmuzi Mashego, Opeyeolu Timothy Laseinde

Abstract:

This paper presents a case study on applying maintenance strategies observed in a turbo-generator at a coal power plant. Turbo generators are one of the primary and critical components in energy generation. It is essential to apply correct maintenance strategies and apply operational procedures accordingly. The maintenance strategies are implemented to ensure the high reliability of the equipment. The study was carried out at a coal power station which will transit to a cleaner energy source in the nearest future. The study is relevant as lessons learned in this system will support plans and operational models implemented when cleaner energy sources replace coal-powered turbines. This paper first outlines different maintenance strategies executed on the turbo-generator modules. Secondly, the impacts of human factors on a coal power station are discussed, and the findings prompted recommendations for future actions.

Keywords: maintenance strategies, turbo generator, operational error, human factor, electricity generation

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3002 Re-Analyzing Energy-Conscious Design

Authors: Svetlana Pushkar, Oleg Verbitsky

Abstract:

An energy-conscious design for a classroom in a hot-humid climate is reanalyzed. The hypothesis of this study is that use of photovoltaic (PV) electricity generation in building operation energy consumption will lead to re-analysis of the energy-conscious design. Therefore, the objective of this study is to reanalyze the energy-conscious design by evaluating the environmental impact of operational energy with PV electrical generation. Using the hierarchical design structure of Eco-indicator 99, the alternatives for energy-conscious variables are statistically evaluated by applying a two-stage nested (hierarchical) ANOVA. The recommendations for the preferred solutions for application of glazing types, wall insulation, roof insulation, window size, roof mass, and window shading design alternatives were changed (for example, glazing type recommendations were changed from low-emissivity glazing, green, and double- glazed windows to low-emissivity glazing only), whereas the applications for the lighting control system and infiltration are not changed. Such analysis of operational energy can be defined as environment-conscious analysis.

Keywords: ANOVA, Eco-Indicator 99, energy-conscious design, hot–humid climate, photovoltaic

Procedia PDF Downloads 176