Search results for: flow theory
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 9104

Search results for: flow theory

2294 Application of Numerical Modeling and Field Investigations for Groundwater Recharge Characterization at Abydos Archeological Site, Sohag, Egypt

Authors: Sherif A. Abu El-Magd, Ahmed M. Sefelnasr, Ahmed M. Masoud

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Groundwater modeling is the way and tool for assessing and managing groundwater resources efficiently. The present work was carried out in the ancient Egyptian archeological site (Abydos) fromDynastyIandII.Theareaislocated about 13km west of the River Nilecourse, Upper Egypt. The main problem in this context is that the ground water level rise threatens and damages fragile carvings and paintings of the ancient buildings. The main objective of the present work is to identify the sources of the groundwater recharge in the site, further more, equally important there is to control the ground water level rise. Numerical modeling combined with field water level measurements was implemented to understand the ground water recharge sources. However, building a conceptual model was an important step in the groundwater modeling to phase to satisfy the modeling objectives. Therefore, boreholes, crosssections, and a high-resolution digital elevation model were used to construct the conceptual model. To understand the hydrological system in the site, the model was run under both steady state and transient conditions. Then, the model was calibrated agains the observation of the water level measurements. Finally, the results based on the modeling indicated that the groundwater recharge is originating from an indirect flow path mainly from the southeast. Besides, there is a hydraulic connection between the surface water and groundwater in the study site. The decision-makers and archeologyists could consider the present work to understand the behavior of groundwater recharge and water table level rise.

Keywords: numerical modeling, archeological site, groundwater recharge, egypt

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2293 Analysis of Accurate Direct-Estimation of the Maximum Power Point and Thermal Characteristics of High Concentration Photovoltaic Modules

Authors: Yan-Wen Wang, Chu-Yang Chou, Jen-Cheng Wang, Min-Sheng Liao, Hsuan-Hsiang Hsu, Cheng-Ying Chou, Chen-Kang Huang, Kun-Chang Kuo, Joe-Air Jiang

Abstract:

Performance-related parameters of high concentration photovoltaic (HCPV) modules (e.g. current and voltage) are required when estimating the maximum power point using numerical and approximation methods. The maximum power point on the characteristic curve for a photovoltaic module varies when temperature or solar radiation is different. It is also difficult to estimate the output performance and maximum power point (MPP) due to the special characteristics of HCPV modules. Based on the p-n junction semiconductor theory, a brand new and simple method is presented in this study to directly evaluate the MPP of HCPV modules. The MPP of HCPV modules can be determined from an irradiated I-V characteristic curve, because there is a non-linear relationship between the temperature of a solar cell and solar radiation. Numerical simulations and field tests are conducted to examine the characteristics of HCPV modules during maximum output power tracking. The performance of the presented method is evaluated by examining the dependence of temperature and irradiation intensity on the MPP characteristics of HCPV modules. These results show that the presented method allows HCPV modules to achieve their maximum power and perform power tracking under various operation conditions. A 0.1% error is found between the estimated and the real maximum power point.

Keywords: energy performance, high concentrated photovoltaic, maximum power point, p-n junction semiconductor

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2292 The Role of Identity Politics in the 2023 General Election in Nigeria: An Overview

Authors: Adekunle Saheed Ajisebiyawo

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This paper examines the influence of identity politics on the development of electoral democracy in Nigeria. The paper was anchored on a theory of African democracy adopted the qualitative methodology and deployed data from secondary sources to evaluate the 2023 presidential election, and found that ethnicity, religion, and regional sentiments played a major role in the election. The practical implications of this paper are that while Nigeria’s democracy is tending towards consolidation, if the unexpected does not happen, e.g., military takeover, religious and ethnic identities can mar the country’s development as competent candidates that have good policies will be voted out based on religious and ethnic sentiments. Thus, there is a need to de-emphasize religion and ethnicity in the Nigerian polity. Candidates and parties that campaign based on racial or religious narratives should be barred from contesting elective positions. The paper concluded that identity politics is inimical to Nigeria’s democratization process as well as efforts aimed at uniting and integrating the country; it, therefore, recommended that to establish a sound electoral democracy and a strong united country, the menace of ethnic, religious, and regional cleavages should be addressed. To achieve this, efforts should be intensified towards providing a set of principles for nation-building which should be included in the constitution. In addition, the paper urges the media to support the formation of an inclusive government, cutting across tribes and religions in the country to reduce the negative impact of ethnicity and religion in the country.

Keywords: cleavages, democracy, ethnicity, election, identity politics, religion

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2291 Design and Modeling of Light Duty Trencher

Authors: Yegetaneh T. Dejenu, Delesa Kejela, Abdulak Alemu

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From the earliest time of humankind, the trenches were used for water to flow along and for soldiers to hide in during enemy attacks. Now a day due to civilization, the needs of the human being become endless, and the living condition becomes sophisticated. The unbalance between the needs and resource obligates them to find the way to manage this condition. The attempt to use the scares resource in very efficient and effective way makes the trench an endeavor practice in the world in all countries. A trencher is a construction equipment used to dig trenches, especially for laying pipes or cables, installing drainage, irrigation, installing fencing, and in preparation for trench warfare. It is a machine used to make a ditch by cutting the soil ground and effectively used in agricultural irrigation. The most common types of trencher are wheel trencher, chain trencher, micro trencher, portable trencher. In Ethiopia people have been trenching the ditch for many purposes and the tools they are using are Pickaxe, Shovel and some are using Micro Excavators. The adverse effect of using traditional equipment is, time and energy consuming, less productive, difficult and more man power is required. Hence it is necessary to design and produce low price, and simple machine to narrow this gap. Our objective is to design and model a light duty trencher that is used for trenching the ground or soil for making ditch and used for agricultural, ground cabling, ground piping, and drainage system. The designed machine trenches, maximum of 1-meter depth, 30 cm width, and the required length. The working mechanism is fully hydraulic, and the engine with 12.7 hp will provide suitable power for the pump that delivers 23 l/min at 1500 rpm to drive hydraulic motors and actuators.

Keywords: hydraulics, modelling, trenching, ditch

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2290 Quantification of E-Waste: A Case Study in Federal University of Espírito Santo, Brazil

Authors: Andressa S. T. Gomes, Luiza A. Souza, Luciana H. Yamane, Renato R. Siman

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The segregation of waste of electrical and electronic equipment (WEEE) in the generating source, its characterization (quali-quantitative) and identification of origin, besides being integral parts of classification reports, are crucial steps to the success of its integrated management. The aim of this paper was to count WEEE generation at the Federal University of Espírito Santo (UFES), Brazil, as well as to define sources, temporary storage sites, main transportations routes and destinations, the most generated WEEE and its recycling potential. Quantification of WEEE generated at the University in the years between 2010 and 2015 was performed using data analysis provided by UFES’s sector of assets management. EEE and WEEE flow in the campuses information were obtained through questionnaires applied to the University workers. It was recorded 6028 WEEEs units of data processing equipment disposed by the university between 2010 and 2015. Among these waste, the most generated were CRT screens, desktops, keyboards and printers. Furthermore, it was observed that these WEEEs are temporarily stored in inappropriate places at the University campuses. In general, these WEEE units are donated to NGOs of the city, or sold through auctions (2010 and 2013). As for recycling potential, from the primary processing and further sale of printed circuit boards (PCB) from the computers, the amount collected could reach U$ 27,839.23. The results highlight the importance of a WEEE management policy at the University.

Keywords: solid waste, waste of electrical and electronic equipment, waste management, institutional solid waste generation

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2289 Co-Culture of Neonate Mouse Spermatogonial Stem Cells with Sertoli Cells: Inductive Role of Melatonin following Transplantation: Adult Azoospermia Mouse Model

Authors: Mehdi Abbasi, Shadan Navid, Mohammad Pourahmadi, M. Majidi Zolbin

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We have recently reported that melatonin as antioxidant enhances the efficacy of colonization of spermatogonial stem cells (SSCs). Melatonin as an antioxidant plays a vital role in the development of SSCs in vitro. This study aimed to investigate evaluation of sertoli cells and melatonin simultaneously on SSC proliferation following transplantation to testis of adult mouse busulfan-treated azoospermia model. SSCs and sertoli cells were isolated from the testes of three to six-day old male mice.To determine the purity, Flow cytometry technique using PLZF antibody were evaluated. Isolated testicular cells were cultured in αMEM medium in the absence (control group) or presence (experimental group) of sertoli cells and melatonin extract for 2 weeks. We then transplanted SSCs by injection into the azoospermia mice model. Higher viability, proliferation, and Id4, Plzf, expression were observed in the presence of simultaneous sertoli cells and melatonin in vitro. Moreover, immunocytochemistry results showed higher Oct4 expression in this group. Eight weeks after transplantation, injected cells were localized at the base of seminiferous tubules in the recipient testes. The number of spermatogonia and the weight of testis were higher in the experimental group relative to control group. The results of our study suggest that this new protocol can increase the transplantation of these cells can be useful in the treatment of male infertility.

Keywords: colonization, melatonin, spermatogonial stem cell, transplantation

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2288 Students' Ability to Solve Complex Accounting Problems Using a Framework-Based Approach

Authors: Karen Odendaal

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Accounting transactions are becoming more complex, and more extensive accounting guidance is provided on a continuous basis. It is widely perceived that conceptual teaching of accounting contributes to lifelong learning. Such a conceptual teaching approach also contributes to effective accounting problem-solving. This framework-based approach is rooted in educational psychologies such as constructivism and Ausubel’s subsumption theory. This study aimed at investigating the ability of students to solve complex accounting problems by using only concepts underlying the Conceptual Framework. An assignment was administered to pre-graduate students at a South African university and this study made use of an interpretative research design which implemented multiple research instruments to investigate the ability of students to solve complex accounting problems using only concepts underlying the Conceptual Framework. Student perceptions were analysed and were aided by a related reflective questionnaire. The importance of the study indicates the necessity of Accounting educators to enhance a conceptual understanding among students as a mechanism for problem-solving of accounting issues. The results indicate that the ability of students to solve accounting problems effectively using only the Conceptual Framework depends on the complexity of the scenario and the students’ familiarity with the problem. The study promotes a balanced and more conceptual (rather than only technical) preference to the problem-solving of complex accounting problems. The study indubitably promotes considerable emphasis on the importance of the Conceptual Framework in accounting education and the promotion of life-long learning in the subject field.

Keywords: accounting education, conceptual teaching, constructivism, framework-based, problem-solving

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2287 Indian Emigration to Gulf Countries: Opportunities and Challenges

Authors: Sudhaveni Naresh

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International migration is an important subject and gaining more significance andinterest among scholars in recent years. It is defined as crossing of the boundaries of political or administrative units for a certain minimum period for reasons such as education, employment, etc.International migration is not new for India because it has a long history with the Gulf region since ancient period. India is also one of the largest migrant-sending countries after China in the world. Migration towards the Gulf region became more prominent during early 1970s due to oil boom which led to rapid increase in the demand for foreign labour. Of 25 million Indian emigrants are living across the world, about six million Indian emigrants working in the Gulf. Most of these migrants were either unskilled or semi-skilled. Both the pull and push factors behind labour emigrate to Gulf countries. India is world’s leading receiver of remittances and the flow of remittances to India has been increasing steadily since the 1970s. In 2011-12, it was about 4 percent of GDP.Emigrants play a significant role in the economic development and growth of the country via the remittances and knowledge and skill transfer. Scholars see remittances as vital tool in the development for origin country. This paper examines the recent trend and pattern of migration from India to Gulf countries and explores impact of remittances on emigrants’ families at home country. It also highlights opportunities, challenges and the need for strengthening multilateral cooperation to transform migration into an efficient, orderly and humane process.The study propose to undertake a primary survey for this purpose. Both quantitative and qualitative research methods will be used to study the above issues.

Keywords: development, international migration, remittances, unskilled labour

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2286 Metaphorical Devices in Political Cartoons with Reference to Political Confrontation in Pakistan after Panama Leaks

Authors: Ayesha Ashfaq, Muhammad Ajmal Ashfaq

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It has been assumed that metaphorical and symbolic contests are waged with metaphors, captions, and signs in political cartoons that play a significant role in image construction of political actors, situations or events in the political arena. This paper is an effort to explore the metaphorical devices in political cartoons related to the political confrontation in Pakistan between the ruling party Pakistan Muslim League Nawaz (PMLN) and opposition parties especially after Panama leaks. For this purpose, political cartoons sketched by five renowned political cartoonists on the basis of their belongings to the most highly circulated mainstream English newspapers of Pakistan and their professional experiences in their genre, were selected. The cartoons were analyzed through the Barthes’s model of Semiotics under the umbrella of the first level of agenda setting theory ‘framing’. It was observed that metaphorical devices in political cartoons are one of the key weapons of cartoonists’ armory. These devices are used to attack the candidates and contribute to the image and character building. It was found that all the selected political cartoonists used different forms of metaphors including situational metaphors and embodying metaphors. Not only the physical stature but also the debates and their activities were depicted metaphorically in the cartoons that create the scenario of comparison between the cartoons and their real political confrontation. It was examined that both forms of metaphors shed light on cartoonist’s perception and newspaper’s policy about political candidates, political parties and particular events. In addition, it was found that zoomorphic metaphors and metaphors of diminishments were also predominantly used to depict the conflict between two said political actors.

Keywords: metaphor, Panama leaks, political cartoons, political communication

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2285 Reactivity of Clay Minerals of the Hydrocarbon Reservoir Rocks and the Effect of Zeolites on Operation and Production Costs That the Oil Industry in the World Assumes

Authors: Carlos Alberto Ríos Reyes

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Traditionally, clays have been considered as one of the main problems in the flow of fluids in hydrocarbon reservoirs. However, there is not known the significance of zeolites formed from the reactivity of clays and their effect not only on the costs of operations carried out by the oil industry in the world but also on production. The present work focused on understanding the interaction between clay minerals with brines and alkaline solutions used in the oil industry. For this, a comparative study was conducted where the reaction of sedimentary rocks under laboratory conditions was examined. Original and treated rocks were examined by X-ray powder diffraction (XRPD) and Scanning Electron Microscopy (SEM) to determine the changes that these rocks underwent upon contact with fluids of variable chemical composition. As a result, zeolite Linde Type A (LTA), sodalite (SOD), and cancrinite (CAN) can be formed after experimental work, which coincided with the dissolution of kaolinite and smectite. Results reveal that the Oil Industry should invest efforts and focus its gaze to understand at the pore scale the problem that could arise as a consequence of the clay-fluid interaction in hydrocarbon reservoir rocks due to the presence of clays in their porous system, as well as the formation of zeolites, which are better hydrocarbon absorbents. These issues could be generating losses in world production. We conclude that there is a critical situation that may be occurring in the stimulation of hydrocarbon reservoirs, where real solutions are necessary not only for the formulation of more efficient and effective injection fluids but also to contribute to the improvement of production and avoid considerable losses in operating costs.

Keywords: clay minerals, zeolites, rock-fluid interaction, experimental work, reactivity

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2284 Distributed Generation Connection to the Network: Obtaining Stability Using Transient Behavior

Authors: A. Hadadi, M. Abdollahi, A. Dustmohammadi

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The growing use of DGs in distribution networks provide many advantages and also cause new problems which should be anticipated and be solved with appropriate solutions. One of the problems is transient voltage drop and short circuit in the electrical network, in the presence of distributed generation - which can lead to instability. The appearance of the short circuit will cause loss of generator synchronism, even though if it would be able to recover synchronizing mode after removing faulty generator, it will be stable. In order to increase system reliability and generator lifetime, some strategies should be planned to apply even in some situations which a fault prevent generators from separation. In this paper, one fault current limiter is installed due to prevent DGs separation from the grid when fault occurs. Furthermore, an innovative objective function is applied to determine the impedance optimal amount of fault current limiter in order to improve transient stability of distributed generation. Fault current limiter can prevent generator rotor's sudden acceleration after fault occurrence and thereby improve the network transient stability by reducing the current flow in a fast and effective manner. In fact, by applying created impedance by fault current limiter when a short circuit happens on the path of current injection DG to the fault location, the critical fault clearing time improve remarkably. Therefore, protective relay has more time to clear fault and isolate the fault zone without any instability. Finally, different transient scenarios of connection plan sustainability of small scale synchronous generators to the distribution network are presented.

Keywords: critical clearing time, fault current limiter, synchronous generator, transient stability, transient states

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2283 Informing the Implementation of Career Conversations in Secondary Schools for the Building of Student Career Competencies: The Case of Portugal

Authors: Cristina Isabrl de Oliveira SAntos

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The study aims to investigate how transferrable and effective career conversations could be, in the context of general track Portuguese secondary schools, with the view of improving students’ career competencies. It does so by analysing: 1) the extent to which students’ perceptions of career conversations relate with their existing career competencies, 2) the extent to which each of the parameters; perceptions of career conversations and student career competencies, relate with student situational and personal characteristics, 3) how patterns in perceptions of headteachers and of teachers at a school, regarding the implementation of career conversations, correlate to the views of students regarding career conversations and to school contextual characteristics. Data were collected from 27 secondary schools out of 32 in the same district of Aveiro, in Portugal. Interviews were performed individually, with 27 headteachers, and in groups, with a total of 10 teacher groups and 11 student groups. Survey responses were also collected from742 studentsand 310 teachers. Interview responses were coded and analysed using grounded theory principles. Data from questionnaires is currently beingscrutinised through descriptive statistics with SPSS, and Structural Equation Modelling (SEM). Triangulation during different stages of data analysis uses the principles of retroduction and abduction of the realist evaluation framework. Conclusions from the pilot-study indicate that student perceptions scores on content and relationship in career conversations change according to their career competencies and the type of school. Statistically significant differences in perceptions of career conversations were found for subgroups based on gender and parent educational level.

Keywords: career conversations, career competencies, secondary education, teachers

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2282 Understanding the Effective of Cuisine Experience, Emotions on Revisit Intentions: The Case Study of Lu-Kang

Authors: An-Na Li, Ying-Yu Chen, Chang-Kuang Chiou

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Food tourism is one of the growing industries and areas of interest in the tourism industry today. The Destination Marketing Organizations (DMOs) are aware of the importance of gastronomy in order to stimulate local and regional economic development. From the heritage and cultural aspects, gastronomy is becoming a more important part of the cultural heritage of region and countries. Heritage destinations provide culinary heritage, which fits the current interest in traditional food, and cuisine is part of a general desire for authentic experiences. However, few studies have empirically examining food tourist’s behavior. This study examined the effects of cuisine experience, emotions and tourists’ revisit intentions. A total of 402 individuals responded to the on-site survey in the historic town of Lu-Kang in Taiwan. The results indicated that tourists’ cuisine experience include place flavor, media recommended local learning, life transfer and interpersonal share. In addition, cuisine experience had significant impacts on emotions, which in turn cuisine experience and emotions had significant effects on tourists’ revisit intentions. The findings suggested that the cuisine experience is a multi- dimensions construct. On the other hands, the good quality of cuisine experience could evoke tourists’ positive emotions and it plays a significant role in promote tourist revisit intentions and word of mouth. Implications for theory and practice are discussed.

Keywords: culinary tourism, cuisine experience, emotions, revisit intentions

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2281 Effect of Solid Waste on the Sustainability of the Water Resource Quality in the Gbarain Catchment of the Niger Delta Region of Nigeria

Authors: Davidson E. Egirani, Nanfe R. Poyi, Napoleon Wessey

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This paper would report on the effect of solid waste on water resource quality in the Gbarain catchment of the Niger Delta Region of Nigeria. The Gbarain catchment presently hosts two waste-dump sites located along the flanks of a seasonal flow stream and perennially waterlogged terrain. The anthropogenic activity has significantly affected the quality of surface and groundwater in the Gbarain catchment. These wastes have made the water resource environment toxic leading to the poisoning of aquatic life. The contaminated water resources could lead to serious environmental and human health challenges such as low agricultural yields to loss of vital human organs. The contamination is via geological processes such as seepage and direct infiltration of contaminants into watercourses. The results obtained from field and experimental investigations followed by modeling, and graphical interpretation indicate heavy metal load and fecal pollution in some of the groundwater. The metal load, Escherichia coli, and total coliforms counts exceed the international and regional recommended limits. The contaminate values include Lead (> 0.01 mg/L), Mercury (> 0.006 mg/L), Manganese (> 0.4 mg/L and Escherichia coli (> 0 per 100ml) of the samples. Land use planning, enactment, and implementation of environmental laws are necessary for this region, for effective surface water and groundwater resource management.

Keywords: aquatic life, solid waste, environmental health, human health, waste-dump site, water-resource environment

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2280 Implementation of Lean Tools (Value Stream Mapping and ECRS) in an Oil Refinery

Authors: Ronita Singh, Yaman Pattanaik, Soham Lalwala

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In today’s highly competitive business environment, every organization is striving towards lean manufacturing systems to achieve lower Production Lead Times, lower costs, less inventory and overall improvement in supply chains efficiency. Based on the similar idea, this paper presents the practical application of Value Stream Mapping (VSM) tool and ECRS (Eliminate, Combine, Reduce, and Simplify) technique in the receipt section of the material management center of an oil refinery. A value stream is an assortment of all actions (value added as well as non-value added) that are required to bring a product through the essential flows, starting with raw material and ending with the customer. For drawing current state value stream mapping, all relevant data of the receipt cycle has been collected and analyzed. Then analysis of current state map has been done for determining the type and quantum of waste at every stage which helped in ascertaining as to how far the warehouse is from the concept of lean manufacturing. From the results achieved by current VSM, it was observed that the two processes- Preparation of GRN (Goods Receipt Number) and Preparation of UD (Usage Decision) are both bottle neck operations and have higher cycle time. This root cause analysis of various types of waste helped in designing a strategy for step-wise implementation of lean tools. The future state thus created a lean flow of materials at the warehouse center, reducing the lead time of the receipt cycle from 11 days to 7 days and increasing overall efficiency by 27.27%.

Keywords: current VSM, ECRS, future VSM, receipt cycle, supply chain, VSM

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2279 Influence of Servant Leadership on Faculty Retention in Higher Education Institutes: Mediating Role of Job Satisfaction

Authors: Aneela Sheikh

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Private higher education institutes are challenged for their resilience and competitive edge in the globalized knowledge-based economy in the 21st century. Faculty retention plays an important role as a catalyst for addressing the current mega-developmental phenomenon in higher education institutes faced by developing countries. This study intends to explore the influence of servant leadership practice on faculty retention through the intervening role of job satisfaction towards minimizing the high faculty turnover in private higher education institutes, with the mediating role of job satisfaction. A sample of 341 faculty members from ten private higher education institutes in Lahore city of Pakistan, was selected through a stratified proportionate random sampling technique. A descriptive survey research approach was employed to collect data from 341 faculty members by administering a close-ended questionnaire based on a seven-point Likert scale as a self-administered research instrument. The study was conducted under the domain of the Leader-Member Exchange (LMX) theory. The mediating role of job satisfaction was measured by bootstrapping technique. The results revealed that servant leadership has a statistically significant influence on faculty retention, with a statistically significant mediating role of job satisfaction, in private higher education institutes in Pakistan. Further, up to the best of the authors’ knowledge, this is the first systematic and empirical study on faculty retention conducted against the backdrop of servant leadership in an Eastern context, particularly in Pakistan.

Keywords: servant leadership, faculty retention, job satisfaction, higher education institutes

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2278 The Effectiveness of Treating Anxiety with Reiki

Authors: Erika Humphreys

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The effectiveness of treating anxiety with Reiki is explored within ten quantitative studies. The methodology utilized for a critical appraisal and systematic review of the literature is explained with inclusion and exclusion criteria. The theoretical framework for the project is grounded in the work of Hildegard Peplau, whose nursing theory based on the therapeutic use of self is foundational for Reiki implementation. A thorough critique of the literature is conducted for key components of robustness and believability. This critique is conducted using a structured guide addressing synthesized strengths and weaknesses of the body of literature. A synthesis of the literature explores the findings of the studies. This synthesis reports on Reiki’s effectiveness in treating anxiety within a variety of patient settings and populations, its effect on subscales of anxiety, physiological manifestations of anxiety, and pain associated with anxiety. Cultural considerations affecting Reiki’s potential effectiveness are discussed. Gaps in the literature are examined, including the studies’ narrow sample population, lack of participant exclusionary factors for controlled outcome data, and the lack of studies across time. Implications for future research are discussed with recommendations for expanded research that includes a broader variety of settings, age groups, and patient diagnoses, including anxiety disorders, for research data that is transferable. Implications for further practice for the advanced practice registered nurse (APRN) are explored, with the potential benefits for both providers and patients, including improved patient satisfaction and expansion of provider treatment modalities.

Keywords: Reiki, anxiety, complementary alternative medicine, pandemic

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2277 Mediating and Moderating Function of Corporate Governance on Firm Tax Planning and Firm Tax Disclosure Relationship

Authors: Mahfoudh Hussein Mgammal

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The purpose of this paper is to investigate the moderating and mediating effect of corporate governance mechanisms proxy on the relationship of tax planning measured by effective tax rate components and tax disclosure. This paper tested the hypotheses by a 3-step hierarchical regression with 2010 to 2012 Malaysian-listed nonfinancial firms. We found companies positively value tax-planning activities. This indicates that tax planning is seen as a source of companies' wealth creation as the results show that there is an association between the tax disclosure and the extent of tax planning, and this relationship is highly significant. Examination of the implications of corporate governance mechanisms on the tax disclosure-tax planning association showed the lack of a significant coefficient related to any of the interactive variables. This makes it hard to understand the nature of the association. Finally, we further study the sensitivity of the results, the outcomes were also examined for the robustness and strength of the model specification utilizing OLS-effect estimators and the absence of tax planning related factors (GRTH, LEVE, and CAPNT). The findings of these tests display there is no effect on the tax planning-tax disclosure association. The outcomes of the annual regressions test show that the panel regressions results differ over time because there is a time difference impact on the associations, and the different models are not completely proportionate as a whole. Moreover, our paper lends some support to recent theory on the importance of taxes to corporate governance by demonstrating how the agency costs of tax planning allow certain shareholders to benefit from firm activities at the expense of others.

Keywords: tax disclosure, tax planning, corporate governance, effective tax rate

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2276 Study of Complex (CO) 3Ti (PHND) and CpV (PHND) (PHND = Phénanthridine)

Authors: Akila Tayeb-Benmachiche, Saber-Mustapha Zendaoui, Salah-Eddine Bouaoud, Bachir Zouchoune

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The variation of the metal coordination site in π-coordinated polycyclic aromatic hydrocarbons (PAH) corresponds to the haptotropic rearrangement or haptotropic migration in which the metal fragment MLn is considered as the moveable moiety that is shifted between two rings of polycyclic or heteropolycyclic ligands. These structural characteristics and dynamical properties give to this category of transition metal complexes a considerable interest. We have investigated the coordination and the haptotropic shifts of (CO)3Ti and CpV moieties over the phenanthridine aromatic system and according to the metal atom nature. The optimization of (CO)3Ti(PHND) and CpV(PHND), using the Amsterdam Density Functional (ADF) program, without a symmetrical restriction of geometry gives an η6 coordination mode of the C6 and C5N rings, which in turn give rise to a six low-lying deficient 16-MVE of each (CO)3Ti(PHND) and CpV(PHND) structure (three singlet and three triplet state structures for Ti complexes and three triplet and three quintet state structures for V complexes). Thus, the η6–η6 haptotropic migration of the metal fragment MLn from the terminal C6 ring to the central C5N ring has been achieved by a loss of energy. However, its η6–η6 haptotropic migration from central C5N ring to the terminal C6 rings has been accomplished by a gain of energy. These results show the capability of the phenanthridine ligand to adapt itself to the electronic demand of the metal in agreement with the nature of the metal–ligand bonding and demonstrate that this theoretical study can also be applied to large fused π-systems.

Keywords: electronic structure, bonding analysis, density functional theory, coordination chemistry haptotropic migration

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2275 A Collaborative, Arts-Informed Action Research Investigation of Child-Led Assessment

Authors: Dragana Gnjatovic

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Assessment is a burning topic in education policy and practice due to measurement-driven neoliberal agendas of quality and standardisation of assessment practice through high stakes standardised testing systems that are now influencing early childhood education. This paper presents a collaborative, arts-informed action research project which places children at the centre of their learning, with assessment as an integral part of play-based learning processes. It aims to challenge traditional approaches to assessment that are often teacher-led and decontextualised from the processes of learning through exploring approaches where children's voices are central, and their creative arts expressions are used to assess learning and development. The theoretical framework draws on Vygotsky's sociocultural theory and Freire's critical pedagogy, which indicate the importance of socially constructed reality where knowledge is the result of collaboration between children and adults. This reality perceives children as competent agents of their own learning processes. An interpretive-constructivist and critical-transformative paradigm underpin collaborative action research in a three to five-year-old setting, where creative methods like storytelling, play, drama, drawing are used to assess children's learning. As data collection and analysis are still in process, this paper will present the methodology and some data vignettes, with the aim of stimulating discussion about innovation in assessment and contribution of the collaborative enquiry in the field of Early Childhood Education and Care.

Keywords: assessment for learning, creative methodologies, collaborative action research, early childhood education and care

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2274 Evaluation of Adaptive Fitness of Indian Teak (Tectona grandis L. F.) Metapopulation through Inter Simple Sequence Repeat Markers

Authors: Vivek Vaishnav, Shamim Akhtar Ansari

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Teak (Tectona grandis L.f.) belonging to plant family Lamiaceae and the most commercialized timber species is endemic to South-Asia. The adaptive fitness of the species metapopulation was evaluated through its genetic differentiation and assessing the influence of geo-climatic conditions. 290 genotypes were sampled from 29 locations of its natural distribution and the genetic data was incorporated with geo-climatic parameters. Through Bayesian approach based analysis of 43 highly polymorphic ISSR markers, six homogeneous clusters (0.8% genetic variability) were identified. The six clusters were found with the various regimes of the temperature range, i.e., I - 9.10±1.35⁰C, II -6.35±0.21⁰C, III -12.21±0.43⁰C, IV - 10.8±1.06⁰C, V - 11.67±3.04⁰C, and VI - 12.35±0.21⁰C. The population had a very high percentage of LD (21.48%) among the amplified loci possibly due to experiencing restricted gene flow as well as co-adaptation and association of distant/diverse loci/alleles as a result of the stabilized climatic conditions and countless cycles of historical recombination events on a large geological timescale. The same possibly accounts for the narrow distribution of teak as a climax species in the tropical deciduous forests of the country. The regions of strong LD in teak genome significantly associated with climatic parameters also reflect that the species is tolerant to the wide regimes of the temperature range and may possibly withstand global warming and climate change in the coming millennium.

Keywords: Bayesian analysis, inter simple sequence repeat, linkage disequilibrium, marker-geoclimatic association

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2273 Hydrological Modelling of Geological Behaviours in Environmental Planning for Urban Areas

Authors: Sheetal Sharma

Abstract:

Runoff,decreasing water levels and recharge in urban areas have been a complex issue now a days pointing defective urban design and increasing demography as cause. Very less has been discussed or analysed for water sensitive Urban Master Plans or local area plans. Land use planning deals with land transformation from natural areas into developed ones, which lead to changes in natural environment. Elaborated knowledge of relationship between the existing patterns of land use-land cover and recharge with respect to prevailing soil below is less as compared to speed of development. The parameters of incompatibility between urban functions and the functions of the natural environment are becoming various. Changes in land patterns due to built up, pavements, roads and similar land cover affects surface water flow seriously. It also changes permeability and absorption characteristics of the soil. Urban planners need to know natural processes along with modern means and best technologies available,as there is a huge gap between basic knowledge of natural processes and its requirement for balanced development planning leading to minimum impact on water recharge. The present paper analyzes the variations in land use land cover and their impacts on surface flows and sub-surface recharge in study area. The methodology adopted was to analyse the changes in land use and land cover using GIS and Civil 3d auto cad. The variations were used in  computer modeling using Storm-water Management Model to find out the runoff for various soil groups and resulting recharge observing water levels in POW data for last 40 years of the study area. Results were anlayzed again to find best correlations for sustainable recharge in urban areas.

Keywords: geology, runoff, urban planning, land use-land cover

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2272 The Implications of the Lacanian Concept of 'Lalangue' for Lacanian Theory and Clinical Practice

Authors: Dries Dulsster

Abstract:

This research we want to discuss the implications of the concept of ‘lalangue’ and illustrate its importance for lacanian psychoanalysis and its clinical practice. We will look at this concept through an in depth reading of Lacan’s later seminars, his lectures at the North-American universities and his study on James Joyce. We will illustrate the importance of this concept with a case study from a clinical practice. We will argue that the introduction of ‘lalangue’ has several theoretical and clinical implications that will radically change Lacans teachings. We will illustrate the distinction between language and lalangue. Language serves communication, but this is not the case with lalangue. We will claim that there is jouissance in language and will approach this by introducing the concept of ‘lalangue’. We will ask ourselves what the effect will be of this distinction and how we can use this in clinical practice. The concept of ‘lalangue’ will introduce a new way of thinking about the unconscious. It will force us to no longer view the unconscious as Symbolic, but as Imaginary or Real. Another implication will be the approach on the symptom, no longer approaching it as a formation of the unconscious. It will be renamed as ‘sinthome’, as function of the real. Last of all it will force us to rethink the lacanian interpretation and how we direct the treatment. The implications on a clinical level will be how we think about the lacanian interpretation and the direction of the treatment. We will no longer focus on language and meaning, but focus on jouissance and the ways in which the subject deals with this. We will illustrate this importance with a clinical case study. To summarize, the concept of lalangue forces us to radically rethink lacanian psychoanalysis, with major implications on a theoretical and clinical level. It introduces new concepts such as the real unconscious and the sinthome. It will also make us rethink the way we work as lacanian psychoanalysts.

Keywords: Lacan's later teaching, language, Lalangue, the unconscious

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2271 Modeling and Numerical Simulation of Heat Transfer and Internal Loads at Insulating Glass Units

Authors: Nina Penkova, Kalin Krumov, Liliana Zashcova, Ivan Kassabov

Abstract:

The insulating glass units (IGU) are widely used in the advanced and renovated buildings in order to reduce the energy for heating and cooling. Rules for the choice of IGU to ensure energy efficiency and thermal comfort in the indoor space are well known. The existing of internal loads - gage or vacuum pressure in the hermetized gas space, requires additional attention at the design of the facades. The internal loads appear at variations of the altitude, meteorological pressure and gas temperature according to the same at the process of sealing. The gas temperature depends on the presence of coatings, coating position in the transparent multi-layer system, IGU geometry and space orientation, its fixing on the facades and varies with the climate conditions. An algorithm for modeling and numerical simulation of thermal fields and internal pressure in the gas cavity at insulating glass units as function of the meteorological conditions is developed. It includes models of the radiation heat transfer in solar and infrared wave length, indoor and outdoor convection heat transfer and free convection in the hermetized gas space, assuming the gas as compressible. The algorithm allows prediction of temperature and pressure stratification in the gas domain of the IGU at different fixing system. The models are validated by comparison of the numerical results with experimental data obtained by Hot-box testing. Numerical calculations and estimation of 3D temperature, fluid flow fields, thermal performances and internal loads at IGU in window system are implemented.

Keywords: insulating glass units, thermal loads, internal pressure, CFD analysis

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2270 Implementation of a Paraconsistent-Fuzzy Digital PID Controller in a Level Control Process

Authors: H. M. Côrtes, J. I. Da Silva Filho, M. F. Blos, B. S. Zanon

Abstract:

In a modern society the factor corresponding to the increase in the level of quality in industrial production demand new techniques of control and machinery automation. In this context, this work presents the implementation of a Paraconsistent-Fuzzy Digital PID controller. The controller is based on the treatment of inconsistencies both in the Paraconsistent Logic and in the Fuzzy Logic. Paraconsistent analysis is performed on the signals applied to the system inputs using concepts from the Paraconsistent Annotated Logic with annotation of two values (PAL2v). The signals resulting from the paraconsistent analysis are two values defined as Dc - Degree of Certainty and Dct - Degree of Contradiction, which receive a treatment according to the Fuzzy Logic theory, and the resulting output of the logic actions is a single value called the crisp value, which is used to control dynamic system. Through an example, it was demonstrated the application of the proposed model. Initially, the Paraconsistent-Fuzzy Digital PID controller was built and tested in an isolated MATLAB environment and then compared to the equivalent Digital PID function of this software for standard step excitation. After this step, a level control plant was modeled to execute the controller function on a physical model, making the tests closer to the actual. For this, the control parameters (proportional, integral and derivative) were determined for the configuration of the conventional Digital PID controller and of the Paraconsistent-Fuzzy Digital PID, and the control meshes in MATLAB were assembled with the respective transfer function of the plant. Finally, the results of the comparison of the level control process between the Paraconsistent-Fuzzy Digital PID controller and the conventional Digital PID controller were presented.

Keywords: fuzzy logic, paraconsistent annotated logic, level control, digital PID

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2269 Aging-Related Changes in Calf Muscle Function: Implications for Venous Hemodynamic and the Role of External Mechanical Activation

Authors: Bhavatharani S., Boopathy V., Kavin S., Naveethkumar R.

Abstract:

Context: Resistance training with blood flow restriction (BFR) has increased in clinical rehabilitation due to the substantial benefits observed in augmenting muscle mass and strength using low loads. However, there is a great variability of training pressures for clinical populations as well as methods to estimate it. The aim of this study was to estimate the percentage of maximal BFR that could result by applying different methodologies based on arbitrary or individual occlusion levels using a cuff width between 9 and 13 cm. Design: A secondary analysis was performed on the combined databases of 2 previous larger studies using BFR training. Methods: To estimate these percentages, the occlusion values needed to reach complete BFR (100% limb occlusion pressure [LOP]) were estimated by Doppler ultrasound. Seventy-five participants (age 24.32 [4.86] y; weight: 78.51 [14.74] kg; height: 1.77 [0.09] m) were enrolled in the laboratory study for measuring LOP in the thigh, arm, or calf. Results: When arbitrary values of restriction are applied, a supra-occlusive LOP between 120% and 190% LOP may result. Furthermore, the application of 130% resting brachial systolic blood pressure creates a similar occlusive stimulus as 100% LOP. Conclusions: Methods using 100 mm Hg and the resting brachial systolic blood pressure could represent the safest application prescriptions as they resulted in applied pressures between 60% and 80% LOP. One hundred thirty percent of the resting brachial systolic blood pressure could be used to indirectly estimate 100% LOP at cuff widths between 9 and 13 cm. Finally, methodologies that use standard values of 200 and, 300 mm Hg far exceed LOP and may carry additional risk during BFR exercise.

Keywords: lower limb rehabilitation, ESP32, pneumatics for medical, programmed rehabilitation

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2268 The Association between ABO-Rh Blood Groups and the Risk of COVID-19 Infection

Authors: Abbas Sedighinejad, Hossein Khoshrang, Mohammad Haghighi, Ali Ashraf, Mostafa Saeedinia, Gelareh Biazar, Zahra Atrkarroushan, Mahdi Ajdadi

Abstract:

Background: Coronavirus disease 2019 (COVID-19) as an alarming attack broke out in China and spread rapidly worldwide. Objectives: Based on a theory indicating the correlation between some viral diseases and blood types, we investigated the relationship between blood groups and coronavirus infection risk in Guilan Province, Iran. Methods: Retrospectively, all the files of the admitted patients with suspected COVID-19, in peak conditions of the disease between March 1 and May 30, 2020, were reviewed using the Census method. The required data, including epidemiological and clinical information and outcomes, were obtained from electronic records. Results: A total of 249 cases were analyzed, of whom 109 were collected from governmental centers, and the rest were collected from private hospitals. The most common co-morbidity was diabetes with 71 (37.6%) cases and the main symptom at the admission time was dyspnea with 170 (24.5%) cases. Of the total patients, 155 (62.2%) were discharged, and the rest died. The most common blood group among our patients was O Rh-positive with 91 (36.5%) cases. No meaningful correlation was found between outcomes and blood groups in terms of ABO types (P = 0.89) or Rh factor (P = 0.456). The Rh-positive proportion was significantly higher in the COVID-19 cases than in the general population (P = 0.038). Conclusions: We found that the Rh-positive proportion was significantly higher in the COVID-19 cases than in the healthy individuals. However, no correlation was observed between the groups regarding ABO typing.

Keywords: ABO blood group, COVID 19, association, personal protection

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2267 Investigate and Compare the Characteristics of Entrepreneurship among Students in Senior Secondary Schools in the Academic

Authors: Khalil Aryanfar, Shahrzad Sanjari, Pariya Gholipor, Elmira Hafez

Abstract:

The present study aimed to investigate and compare the characteristics of entrepreneurship among students in senior secondary schools in the academic year 2008-2009 in Tabriz city. Research employed survey method respectively. The study population consisted of all students in the senior branch of theoretical, technical, professional and vocational (1033 patients) were included. Sample size of 493 was calculated according to Morgan table. Sampling method was random cluster and stratified sampling. Data collected by researcher made questionnaire based on the theory of MC clleland (1963) and Brvkhavs (1980). These tools would indicators be for achievement, Independence, disposition, creativity, risk-taking, self-control, tolerance for ambiguity, team work approach in the future. To determine the psychometric properties of the questionnaire, content validity of the survey was approved by relevant experts. In addition, to estimate the internal consistency of Cronbach's alpha coefficient was calculated for 84% of total inventory. Collected data Using mean, standard deviation and were analyzed by ANOVA. The results showed that there is a significant difference between students' entrepreneurial potential fields of theoretical, technical, professional and vocational level (0/01).

Keywords: entrepreneurship, achievement motivation, risk taking, creativity, self-control, independence, tolerance of ambiguity, foresight

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2266 Deriving Framework for Slum Rehabilitation through Environmental Perspective: Case of Mumbai

Authors: Ashwini Bhosale, Yogesh Patil

Abstract:

Urban areas are extremely complicated environmental settings, where health and well-being of an individual and population are governed by a large number of bio-physical, socio-economical, and inclusive aspects. Although poverty and slums are the prime issues under UN-HABITAT agenda of environmental sustainability, slums, the inevitable part of urban environment, have not accounted for inclusive city planning. Developing nations, where about 60 % of world slum population resides, are increasingly under pressure to uplift the urban poor, particularly slum dwellers. From a point of advantage, these new slum redevelopment projects have succeeded in providing legitimized and more permanent and stable shelter for the low income people, as well as individualized sanitation and water supply. However, they unfortunately follow the “one type fits all" approach and exhibit no response to the climatic design needs on Mumbai. The thesis focuses on the study of environmental perspectives in the context of Daylight, natural ventilation and social aspects in the design process of Slum-Rehabilitation schemes (SRS) – case of Mumbai. It attempts to investigate into Indian approaches about SRS and concludes upon strategies to be incorporated in SRS to improve the overall SRS environment. The main objectives of this work have been to identify and study the spatial configuration and possibilities of daylight and natural ventilation in Slum Rehabilitated buildings. The performance of the proposed method was evaluated by comparison with the daylight luminance simulated by lighting software, namely ECOTECT, and with measurements under real skies whereas for the ventilation study purpose, software named FLOW DESIGN was used.

Keywords: urban environment, slum-rehabilitation, daylight, natural-ventilation, architectural consequences

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2265 An Approach to Correlate the Statistical-Based Lorenz Method, as a Way of Measuring Heterogeneity, with Kozeny-Carman Equation

Authors: H. Khanfari, M. Johari Fard

Abstract:

Dealing with carbonate reservoirs can be mind-boggling for the reservoir engineers due to various digenetic processes that cause a variety of properties through the reservoir. A good estimation of the reservoir heterogeneity which is defined as the quality of variation in rock properties with location in a reservoir or formation, can better help modeling the reservoir and thus can offer better understanding of the behavior of that reservoir. Most of reservoirs are heterogeneous formations whose mineralogy, organic content, natural fractures, and other properties vary from place to place. Over years, reservoir engineers have tried to establish methods to describe the heterogeneity, because heterogeneity is important in modeling the reservoir flow and in well testing. Geological methods are used to describe the variations in the rock properties because of the similarities of environments in which different beds have deposited in. To illustrate the heterogeneity of a reservoir vertically, two methods are generally used in petroleum work: Dykstra-Parsons permeability variations (V) and Lorenz coefficient (L) that are reviewed briefly in this paper. The concept of Lorenz is based on statistics and has been used in petroleum from that point of view. In this paper, we correlated the statistical-based Lorenz method to a petroleum concept, i.e. Kozeny-Carman equation and derived the straight line plot of Lorenz graph for a homogeneous system. Finally, we applied the two methods on a heterogeneous field in South Iran and discussed each, separately, with numbers and figures. As expected, these methods show great departure from homogeneity. Therefore, for future investment, the reservoir needs to be treated carefully.

Keywords: carbonate reservoirs, heterogeneity, homogeneous system, Dykstra-Parsons permeability variations (V), Lorenz coefficient (L)

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