Search results for: iterative approach
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 13572

Search results for: iterative approach

6462 Hydrogen Production Using an Anion-Exchange Membrane Water Electrolyzer: Mathematical and Bond Graph Modeling

Authors: Hugo Daneluzzo, Christelle Rabbat, Alan Jean-Marie

Abstract:

Water electrolysis is one of the most advanced technologies for producing hydrogen and can be easily combined with electricity from different sources. Under the influence of electric current, water molecules can be split into oxygen and hydrogen. The production of hydrogen by water electrolysis favors the integration of renewable energy sources into the energy mix by compensating for their intermittence through the storage of the energy produced when production exceeds demand and its release during off-peak production periods. Among the various electrolysis technologies, anion exchange membrane (AEM) electrolyser cells are emerging as a reliable technology for water electrolysis. Modeling and simulation are effective tools to save time, money, and effort during the optimization of operating conditions and the investigation of the design. The modeling and simulation become even more important when dealing with multiphysics dynamic systems. One of those systems is the AEM electrolysis cell involving complex physico-chemical reactions. Once developed, models may be utilized to comprehend the mechanisms to control and detect flaws in the systems. Several modeling methods have been initiated by scientists. These methods can be separated into two main approaches, namely equation-based modeling and graph-based modeling. The former approach is less user-friendly and difficult to update as it is based on ordinary or partial differential equations to represent the systems. However, the latter approach is more user-friendly and allows a clear representation of physical phenomena. In this case, the system is depicted by connecting subsystems, so-called blocks, through ports based on their physical interactions, hence being suitable for multiphysics systems. Among the graphical modelling methods, the bond graph is receiving increasing attention as being domain-independent and relying on the energy exchange between the components of the system. At present, few studies have investigated the modelling of AEM systems. A mathematical model and a bond graph model were used in previous studies to model the electrolysis cell performance. In this study, experimental data from literature were simulated using OpenModelica using bond graphs and mathematical approaches. The polarization curves at different operating conditions obtained by both approaches were compared with experimental ones. It was stated that both models predicted satisfactorily the polarization curves with error margins lower than 2% for equation-based models and lower than 5% for the bond graph model. The activation polarization of hydrogen evolution reactions (HER) and oxygen evolution reactions (OER) were behind the voltage loss in the AEM electrolyzer, whereas ion conduction through the membrane resulted in the ohmic loss. Therefore, highly active electro-catalysts are required for both HER and OER while high-conductivity AEMs are needed for effectively lowering the ohmic losses. The bond graph simulation of the polarisation curve for operating conditions at various temperatures has illustrated that voltage increases with temperature owing to the technology of the membrane. Simulation of the polarisation curve can be tested virtually, hence resulting in reduced cost and time involved due to experimental testing and improved design optimization. Further improvements can be made by implementing the bond graph model in a real power-to-gas-to-power scenario.

Keywords: hydrogen production, anion-exchange membrane, electrolyzer, mathematical modeling, multiphysics modeling

Procedia PDF Downloads 62
6461 The Influence of National Culture on Consumer Buying Behaviour: An Exploratory Study of Nigerian and British Consumers

Authors: Mohamed Haffar, Lombe Ngome Enongene, Mohammed Hamdan, Gbolahan Gbadamosi

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Despite the considerable body of literature investigating the influence of National Culture (NC) dimensions on consumer behaviour, there is a lack of studies comparing the influence of NC in Africa with Western European countries. This study is intended to fill the vacuum in knowledge by exploring how NC affects consumer buyer behavior in Nigeria and the United Kingdom. The primary data were collected through in depth, semi-structured interviews conducted with three groups of individuals: British students, Nigerian students in the United Kingdom, and Nigerian-based students. This approach and new frontier to analyze culture and consumer behaviour could help understand residual cultural threads of people (that are ingrained in their being) irrespective of exposure to other cultures. The findings of this study show that Nigerian and British consumers differ remarkably in cultural orientations such as symbols, values and psychological standpoints. This ultimately affects the choices made at every stage of the decision building process, and proves beneficial for international retail marketing.

Keywords: national culture, consumer behaviour, international business, Nigeria

Procedia PDF Downloads 257
6460 Website Appeal’s Impact on Brand Outcomes: The Mediated Effect of Emotional Attractiveness in the Relationship between Consistent Image and Brand Value

Authors: Salvador Treviño-Martinez, Christian Reich-Lopez

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This paper investigates the relationship between website appeal and brand value outcomes (brand attraction, brand loyalty, brand relationship, and brand experience), considering the mediating effect of emotional attractiveness. Data were collected from 221 customers of a quick-service restaurant in Culiacan, Mexico, using an online survey distributed via WhatsApp, following the clients' navigation of the restaurant's website. The study employed PLS-SEM to test the proposed hypotheses and performed 5,000 bootstrapping subsamples to obtain results. The findings indicate that consistent image, a key component of website appeal, has a statistically significant direct and mediated effect (through emotional attractiveness) on the aforementioned brand outcomes. The study's limitations include the convenience sampling method and the single company client database used for the sample composition. This research contributes to the branding and website quality literature by testing nine hypotheses using the Stimuli-Organism-Response theoretical approach in an underexplored context: quick-service restaurants in Latin America.

Keywords: website appeal, branding, emotional attractiveness, consistent image, website quality

Procedia PDF Downloads 71
6459 A Feminist Approach to the COVID-19 Lockdown Process in Turkey

Authors: Aykut Sigin

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In feminist theory, home is usually regarded as an unsafe place for women to be in, as it continually produces inequalities between men and women, favoring the former, and maintains the patriarchal status quo. The second-wave feminists argued that women need to raise their concerns regarding domestic problems and this eventually led to the emergence of the motto 'the personal is political', pointing out to the fact that the domestic problems one woman experienced were essentially the problems of women in general as the patriarchal ideology manifested itself at home. Although this motto was from the late 1960s, it still holds significance today. In the golden era of the Internet, women could use social media to voice their concerns more easily than ever. Following this line of thought, the aim of this study is to analyze the domestic problems of the women in Turkey during the lockdown caused by COVID-19 through social media as they find themselves at home with their fathers, husbands and/or brothers for longer periods of time than ever before. For this purpose, an investigation of the posts shared under '#EvdeKal' ('StayAtHome') was carried out. The results of the study made it clear that women find the lockdown process to be problematic, that they express their domestic concerns rather freely through social media, and that the inequalities caused by the patriarchal ideology persist in the 21st century.

Keywords: COVID-19, lockdown, home, feminism

Procedia PDF Downloads 110
6458 Body Shape Control of Magnetic Soft Continuum Robots with PID Controller

Authors: M. H. Korayem, N. Sangsefidi

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Magnetically guided soft robots have emerged as a promising technology in minimally invasive surgery due to their ability to adapt to complex environments. However, one of the main challenges in this field is damage to the vascular structure caused by unwanted stress on the vessel wall and deformation of the vessel due to improper control of the shape of the robot body during surgery. Therefore, this article proposes an approach for controlling the form of a magnetic, soft, continuous robot body using a PID controller. The magnetic soft continuous robot is modelled using Cosserat theory in static mode and solved numerically. The designed controller adjusts the position of each part of the robot to match the desired shape. The PID controller is considered to minimize the robot's contact with the vessel wall and prevent unwanted vessel deformation. The simulation results confirmed the accuracy of the numerical solution of the static Cosserat model. Also, they showed the effectiveness of the proposed contouring method in achieving the desired shape with a maximum error of about 0.3 millimetres.

Keywords: PID, magnetic soft continuous robot, soft robot shape control, Cosserat theory, minimally invasive surgery

Procedia PDF Downloads 69
6457 Towards an Adversary-Aware ML-Based Detector of Spam on Twitter Hashtags

Authors: Niddal Imam, Vassilios G. Vassilakis

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After analysing messages posted by health-related spam campaigns in Twitter Arabic hashtags, we found that these campaigns use unique hijacked accounts (we call them adversarial hijacked accounts) as adversarial examples to fool deployed ML-based spam detectors. Existing ML-based models build a behaviour profile for each user to detect hijacked accounts. This approach is not applicable for detecting spam in Twitter hashtags since they are computationally expensive. Hence, we propose an adversary-aware ML-based detector, which includes a newly designed feature (avg posts) to improve the detection of spam tweets posted by the adversarial hijacked accounts at a tweet-level in trending hashtags. The proposed detector was designed considering three key points: robustness, adaptability, and interpretability. The new feature leverages the account’s temporal patterns (i.e., account age and number of posts). It is faster to compute compared to features discussed in the literature and improves the accuracy of detecting the identified hijacked accounts by 73%.

Keywords: Twitter spam detection, adversarial examples, evasion attack, adversarial concept drift, account hijacking, trending hashtag

Procedia PDF Downloads 54
6456 Thermodynamic Analysis of Ventilated Façades under Operating Conditions in Southern Spain

Authors: Carlos A. Domínguez Torres, Antonio Domínguez Delgado

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In this work we study the thermodynamic behavior of some ventilated facades under summer operating conditions in Southern Spain. Under these climatic conditions, indoor comfort implies a high energetic demand due to high temperatures that usually are reached in this season in the considered geographical area. The aim of this work is to determine if during summer operating conditions in Southern Spain, ventilated façades provide some energy saving compared to the non-ventilated façades and to deduce their behavior patterns in terms of energy efficiency. The modeling of the air flow in the channel has been performed by using Navier-Stokes equations for thermodynamic flows. Numerical simulations have been carried out with a 2D Finite Element approach. This way, we analyze the behavior of ventilated façades under different weather conditions as variable wind, variable temperature and different levels of solar irradiation. CFD computations show that the combined effect of the shading of the external wall and the ventilation by the natural convection into the air gap achieve a reduction of the heat load during the summer period. This reduction has been evaluated by comparing the thermodynamic performances of two ventilated and two unventilated façades with the same geometry and thermophysical characteristics.

Keywords: passive cooling, ventilated façades, energy-efficient building, CFD, FEM

Procedia PDF Downloads 326
6455 Microporous 3D Aluminium Metal-Organic Frameworks in Chitosan Based Mixed Matrix Membrane for Ethanol/Water Separation

Authors: Madhan Vinu, Yue-Chun Jiang, Yi-Feng Lin, Chia-Her Lin

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An effective approach to enhance the ethanol/water pervaporation of mixed matrix membranes prepared from three microporous aluminium based metal-organic frameworks (MOFs), [Al(OH)(BPDC)] (DUT-5), [Al(OH)(NDC)] (DUT-4) and [Al(OH)(BzPDC)] (CAU-8) have been synthesized by employing solvothermal reactions. Interestingly, all Al-MOFs showed attractive surface area with microporous 12.3, 10.2 and 8.0 Å for DUT-5, DUT-4 and CAU-8 MOFs which are confirmed through N₂ gas sorption measurements. All the microporous compounds are highly stable as confirmed by thermogravimetric analysis and temperature-dependent powder X-ray diffraction measurements. Furthermore, the synthesized microporous MOF particles of DUT-5, DUT-4, and CAU-8 were successfully incorporated into biological chitosan (CS) membranes to form DUT-5@CS, DUT-4@CS, and CAU-8@CS membranes. The different MOF loadings such as 0.1, 0.15, and 0.2 wt% in CS networks have been prepared, and the same were used to separate mixtures of water and ethanol at 25ºC in the pervaporation process. In particular, when 0.15 wt% of DUT-5 was loaded, MOF@CS membrane displayed excellent permeability and selectivity in ethanol/water separation than that of the previous literature. These CS based membranes separation through functionalized microporous MOFs reveals the key governing factors that are essential for designing novel MOF membranes for bioethanol purification.

Keywords: metal-organic framework, microporous materials, separation, chitosan membranes

Procedia PDF Downloads 195
6454 Monthly River Flow Prediction Using a Nonlinear Prediction Method

Authors: N. H. Adenan, M. S. M. Noorani

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River flow prediction is an essential to ensure proper management of water resources can be optimally distribute water to consumers. This study presents an analysis and prediction by using nonlinear prediction method involving monthly river flow data in Tanjung Tualang from 1976 to 2006. Nonlinear prediction method involves the reconstruction of phase space and local linear approximation approach. The phase space reconstruction involves the reconstruction of one-dimensional (the observed 287 months of data) in a multidimensional phase space to reveal the dynamics of the system. Revenue of phase space reconstruction is used to predict the next 72 months. A comparison of prediction performance based on correlation coefficient (CC) and root mean square error (RMSE) have been employed to compare prediction performance for nonlinear prediction method, ARIMA and SVM. Prediction performance comparisons show the prediction results using nonlinear prediction method is better than ARIMA and SVM. Therefore, the result of this study could be used to developed an efficient water management system to optimize the allocation water resources.

Keywords: river flow, nonlinear prediction method, phase space, local linear approximation

Procedia PDF Downloads 391
6453 Oxidation of Amitriptyline by Bromamine-T in Acidic Buffer Medium: A Kinetic and Mechanistic Approach

Authors: Chandrashekar, R. T. Radhika, B. M. Venkatesha, S. Ananda, Shivalingegowda, T. S. Shashikumar, H. Ramachandra

Abstract:

The kinetics of the oxidation of amitriptyline (AT) by sodium N-bromotoluene sulphonamide (C6H5SO2NBrNa) has been studied in an acidic buffer medium of pH 1.2 at 303 K. The oxidation reaction of AT was followed spectrophotometrically at maximum wavelength, 410 nm. The reaction rate shows a first order dependence each on concentration of AT and concentration of sodium N-bromotoluene sulphonamide. The reaction also shows an inverse fractional order dependence at low or high concentration of HCl. The dielectric constant of the solvent shows negative effect on the rate of reaction. The addition of halide ions and the reduction product of BAT have no significant effect on the rate. The rate is unchanged with the variation in the ionic strength (NaClO4) of the medium. Addition of reaction mixtures to be aqueous acrylamide solution did not initiate polymerization, indicating the absence of free radical species. The stoichiometry of the reaction was found to be 1:1 and oxidation product of AT is identified. The Michaelis-Menton type of kinetics has been proposed. The CH3C6H5SO2NHBr has been assumed to be the reactive oxidizing species. Thermodynamical parameters were computed by studying the reactions at different temperatures. A mechanism consistent with observed kinetics is presented.

Keywords: amitriptyline, bromamine-T, kinetics, oxidation

Procedia PDF Downloads 319
6452 Pavement Roughness Prediction Systems: A Bump Integrator Approach

Authors: Manish Pal, Rumi Sutradhar

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Pavement surface unevenness plays a pivotal role on roughness index of road which affects on riding comfort ability. Comfort ability refers to the degree of protection offered to vehicle occupants from uneven elements in the road surface. So, it is preferable to have a lower roughness index value for a better riding quality of road users. Roughness is generally defined as an expression of irregularities in the pavement surface which can be measured using different equipment like MERLIN, Bump integrator, Profilometer etc. Among them Bump Integrator is quite simple and less time consuming in case of long road sections. A case study is conducted on low volume roads in West District in Tripura to determine roughness index (RI) using Bump Integrator at the standard speed of 32 km/h. But it becomes too tough to maintain the requisite standard speed throughout the road section. The speed of Bump Integrator (BI) has to lower or higher in some distinctive situations. So, it becomes necessary to convert these roughness index values of other speeds to the standard speed of 32 km/h. This paper highlights on that roughness index conversional model. Using SPSS (Statistical Package of Social Sciences) software a generalized equation is derived among the RI value at standard speed of 32 km/h and RI value at other speed conditions.

Keywords: bump integrator, pavement distresses, roughness index, SPSS

Procedia PDF Downloads 228
6451 Fuzzy Multi-Criteria Decision-Making Based on Ignatian Discernment Process

Authors: Pathinathan Theresanathan, Ajay Minj

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Ignatian Discernment Process (IDP) is an intense decision-making tool to decide on life-issues. Decisions are influenced by various factors outside of the decision maker and inclination within. This paper develops IDP in the context of Fuzzy Multi-criteria Decision Making (FMCDM) process. Extended VIKOR method is a decision-making method which encompasses even conflict situations and accommodates weightage to various issues. Various aspects of IDP, namely three ways of decision making and tactics of inner desires, are observed, analyzed and articulated within the frame work of fuzzy rules. The decision-making situations are broadly categorized into two types. The issues outside of the decision maker influence the person. The inner feeling also plays vital role in coming to a conclusion. IDP integrates both the categories using Extended VIKOR method. Case studies are carried out and analyzed with FMCDM process. Finally, IDP is verified with an illustrative case study and results are interpreted. A confused person who could not come to a conclusion is able to take decision on a concrete way of life through IDP. The proposed IDP model recommends an integrated and committed approach to value-based decision making.

Keywords: AHP, FMCDM, IDP, ignatian discernment, MCDM, VIKOR

Procedia PDF Downloads 230
6450 Simulation Model for Evaluating the Impact of Adaptive E-Learning in the Agricultural Sector

Authors: Maria Nabakooza

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Efficient agricultural production is very significant in attaining food sufficiency and security in the world. Many methods are employed by the farmers while attending to their gardens, from manual to mechanized, with Farmers range from subsistence to commercial depending on the motive. This creates a lacuna in the modes of operation in this field as different farmers will take different approaches. This has led to many e-Learning courses being introduced to address this gap. Many e-learning systems use advanced network technologies like Web services, grid computing to promote learning at any time and any place. Many of the existing systems have not inculcated the applicability of the modules in them, the tools to be used and further access whether they are the right tools for the right job. A thorough investigation into the applicability of adaptive eLearning in the agricultural sector has not been taken into account; enabling the assumption that eLearning is the right tool for boosting productivity in this sector. This study comes in to provide an insight and thorough analysis as to whether adaptive eLearning is the right tool for boosting agricultural productivity. The Simulation will adopt a system dynamics modeling approach as a way of examining causality and effect relationship. This study will provide teachers with an insight into which tools they should adopt in designing, and provide students the opportunities to achieve an orderly learning experience through adaptive navigating e-learning services.

Keywords: agriculture, adaptive, e-learning, technology

Procedia PDF Downloads 233
6449 Deep Learning for Recommender System: Principles, Methods and Evaluation

Authors: Basiliyos Tilahun Betru, Charles Awono Onana, Bernabe Batchakui

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Recommender systems have become increasingly popular in recent years, and are utilized in numerous areas. Nowadays many web services provide several information for users and recommender systems have been developed as critical element of these web applications to predict choice of preference and provide significant recommendations. With the help of the advantage of deep learning in modeling different types of data and due to the dynamic change of user preference, building a deep model can better understand users demand and further improve quality of recommendation. In this paper, deep neural network models for recommender system are evaluated. Most of deep neural network models in recommender system focus on the classical collaborative filtering user-item setting. Deep learning models demonstrated high level features of complex data can be learned instead of using metadata which can significantly improve accuracy of recommendation. Even though deep learning poses a great impact in various areas, applying the model to a recommender system have not been fully exploited and still a lot of improvements can be done both in collaborative and content-based approach while considering different contextual factors.

Keywords: big data, decision making, deep learning, recommender system

Procedia PDF Downloads 453
6448 Sustainable Development Variables to Assess Transport Infrastructure in Remote Destinations

Authors: Dimitrios J. Dimitriou, Maria F. Sartzetaki

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The assessment variables of the accessibility and the sustainability of access infrastructure for remote regions may vary significant by location and a wide range of factors may affect the decision process. In this paper, the environmental disturbance implications of transportation system to key demand and supply variables impact the economic system in remote destination are descripted. According to a systemic approach, the key sustainability variables deals with decision making process that have to be included in strategic plan for the critical transport infrastructure development and their relationship to regional socioeconomic system are presented. The application deals with the development of railway in remote destinations, where the traditional CBA not include the external cost generated by the environmental impacts that may have a range of diverse impacts on transport infrastructure and services. The analysis output provides key messages to decision and policy makers towards sustainable development of transport infrastructure, especially for remote destinations where accessibility is a key factor of regional economic development and social stability. The key conclusion could be essential useful for relevant applications in remote regions in the same latitude.

Keywords: sustainable development in remote regions, transport infrastructure, strategic planning, sustainability variables

Procedia PDF Downloads 324
6447 Review on Moral Disengagement in Sports

Authors: Min Pan, Che-Yi Yang

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Behaviors in sports have been one of the research focuses for long. The possible causes of these deviant behaviors should be deterred to diminish such behaviors. The studies on moral disengagement in sports gained great attention internationally since then however studies regarding such issue are rather scarce in Taiwan. Hence, the study adopted literature review approach to retrospect researches on moral disengagement in sport so forth, introduced current instruments available – moral disengagement in sports (six factors, 32 items), moral disengagement in sports –short (1 factor, 8 items), and two Chinese version scales. It has been proved that moral disengagement in sport would render antisocial behaviors in sport context. It is also found players in team contact sports (e.g. basketball, football, and hockey) have higher moral disengagement at play. Male athletes tend to have higher moral disengagement than their female counterparts. Athletes competing in higher level also show higher moral disengagement. The study also summarized that factors such as coaching styles, emotion, self-orientation, motivation, and personality traits may deter the severity of moral disengagement of athletes hence further spur the antisocial behaviors in sports. It is suggested that a measurement of moral disengagement adequate for Taiwanese athletes and effective strategies for improving the antisocial behaviors should be developed based on the knowledge of moral disengagement in sports.

Keywords: antisocial behavior, attribution of blame, moral disengagement in sports measurement, nonresponsibility

Procedia PDF Downloads 395
6446 Collaboration and Automatic Tutoring as a Learning Strategy: A Case Study in Programming Courses

Authors: Luis H. Gonzalez-Guerra, Armandina J. Leal-Flores

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Students attending classrooms nowadays are habituated to use digital devices all the time and for multiple things. They have been familiar with digital technology throughout their lives so they have developed skills that should be naturally adopted as part of their study strategies. New learning styles require taking in consideration the use of models that support and promote student motivation for learning and development of their creative thinking skills. To achieve student learning in programming courses, different strategies are used. One of them is a collaboration between students, which is a tool which faculty can take advantage of when teaching these kinds of courses. Moreover, cooperation is an essential skill that society should reinforce in order to promote a healthy social environment and cohabitation. Nevertheless, students will still require support and advice to get a complete and correct programming solution to successfully address and solve the problems given throughout the course. This paper present a model where collaboration between students is associated with an automatic tutoring platform providing an excellent approach for the individual learning in collaborative activities in programming courses, and also motivates students to increase their knowledge regarding the topics covered in the classroom.

Keywords: automatic tutoring, collaboration learning, creative thinking, motivation

Procedia PDF Downloads 251
6445 Modeling of Coupled Mechanical State and Diffusion in Composites with Impermeable Fibers

Authors: D. Gueribiz, F. Jacquemin, S. Fréour

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During their service life, composite materials are submitted to humid environments. The moisture absorbed by their matrix polymer induced internal stresses which can lead to multi-scale damage and may reduce the lifetime of composite structures. The estimation of internal stresses is based at a first on realistic evaluation of the diffusive behavior of composite materials. Generally, the modeling and simulation of the diffusive behavior of composite materials are extensively investigated through decoupled models based on the assumption of Fickien behavior. For these approaches, the concentration and the deformation (or stresses), the two state variables of the problem considered are governed by independent equations which are solved separately. In this study, a model coupling diffusive behavior with stresses state for a polymer matrix composite reinforced with impermeable fibers is proposed, the investigation of diffusive behavior is based on a more general thermodynamic approach which introduces a dependence of diffusive behavior on internal stresses state. The coupled diffusive behavior modeling was established in first for homogeneous and isotropic matrix and it is, thereafter, extended to impermeable unidirectional composites.

Keywords: composites materials, moisture diffusion, effective moisture diffusivity, coupled moisture diffusion

Procedia PDF Downloads 284
6444 Shifted Window Based Self-Attention via Swin Transformer for Zero-Shot Learning

Authors: Yasaswi Palagummi, Sareh Rowlands

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Generalised Zero-Shot Learning, often known as GZSL, is an advanced variant of zero-shot learning in which the samples in the unseen category may be either seen or unseen. GZSL methods typically have a bias towards the seen classes because they learn a model to perform recognition for both the seen and unseen classes using data samples from the seen classes. This frequently leads to the misclassification of data from the unseen classes into the seen classes, making the task of GZSL more challenging. In this work of ours, to solve the GZSL problem, we propose an approach leveraging the Shifted Window based Self-Attention in the Swin Transformer (Swin-GZSL) to work in the inductive GSZL problem setting. We run experiments on three popular benchmark datasets: CUB, SUN, and AWA2, which are specifically used for ZSL and its other variants. The results show that our model based on Swin Transformer has achieved state-of-the-art harmonic mean for two datasets -AWA2 and SUN and near-state-of-the-art for the other dataset - CUB. More importantly, this technique has a linear computational complexity, which reduces training time significantly. We have also observed less bias than most of the existing GZSL models.

Keywords: generalised, zero-shot learning, inductive learning, shifted-window attention, Swin transformer, vision transformer

Procedia PDF Downloads 54
6443 Examining Three Psychosocial Factors of Tax Compliance in Self-Employed Individuals using the Mindspace Framework - Evidence from Australia and Pakistan

Authors: Amna Tariq Shah

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Amid the pandemic, the contemporary landscape has experienced accelerated growth in small business activities and an expanding digital marketplace, further exacerbating the issue of non-compliance among self-employed individuals through aggressive tax planning and evasion. This research seeks to address these challenges by developing strategic tax policies that promote voluntary compliance and improve taxpayer facilitation. The study employs the innovative MINDSPACE framework to examine three psychosocial factors—tax communication, tax literacy, and shaming—to optimize policy responses, address administrative shortcomings, and ensure adequate revenue collection for public goods and services. Preliminary findings suggest that incomprehensible communication from tax authorities drives individuals to seek alternative, potentially biased sources of tax information, thereby exacerbating non-compliance. Furthermore, the study reveals low tax literacy among Australian and Pakistani respondents, with many struggling to navigate complex tax processes and comprehend tax laws. Consequently, policy recommendations include simplifying tax return filing and enhancing pre-populated tax returns. In terms of shaming, the research indicates that Australians, being an individualistic society, may not respond well to shaming techniques due to privacy concerns. In contrast, Pakistanis, as a collectivistic society, may be more receptive to naming and shaming approaches. The study employs a mixed-method approach, utilizing interviews and surveys to analyze the issue in both jurisdictions. The use of mixed methods allows for a more comprehensive understanding of tax compliance behavior, combining the depth of qualitative insights with the generalizability of quantitative data, ultimately leading to more robust and well-informed policy recommendations. By examining evidence from opposite jurisdictions, namely a developed country (Australia) and a developing country (Pakistan), the study's applicability is enhanced, providing perspectives from two disparate contexts that offer insights from opposite ends of the economic, cultural, and social spectra. The non-comparative case study methodology offers valuable insights into human behavior, which can be applied to other jurisdictions as well. The application of the MINDSPACE framework in this research is particularly significant, as it introduces a novel approach to tax compliance behavior analysis. By integrating insights from behavioral economics, the framework enables a comprehensive understanding of the psychological and social factors influencing taxpayer decision-making, facilitating the development of targeted and effective policy interventions. This research carries substantial importance as it addresses critical challenges in tax compliance and administration, with far-reaching implications for revenue collection and the provision of public goods and services. By investigating the psychosocial factors that influence taxpayer behavior and utilizing the MINDSPACE framework, the study contributes invaluable insights to the field of tax policy. These insights can inform policymakers and tax administrators in developing more effective tax policies that enhance taxpayer facilitation, address administrative obstacles, promote a more equitable and efficient tax system, and foster voluntary compliance, ultimately strengthening the financial foundation of governments and communities.

Keywords: individual tax compliance behavior, psychosocial factors, tax non-compliance, tax policy

Procedia PDF Downloads 59
6442 Definition and Core Components of the Role-Partner Allocation Problem in Collaborative Networks

Authors: J. Andrade-Garda, A. Anguera, J. Ares-Casal, M. Hidalgo-Lorenzo, J.-A. Lara, D. Lizcano, S. Suárez-Garaboa

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In the current constantly changing economic context, collaborative networks allow partners to undertake projects that would not be possible if attempted by them individually. These projects usually involve the performance of a group of tasks (named roles) that have to be distributed among the partners. Thus, an allocation/matching problem arises that will be referred to as Role-Partner Allocation problem. In real life this situation is addressed by negotiation between partners in order to reach ad hoc agreements. Besides taking a long time and being hard work, both historical evidence and economic analysis show that such approach is not recommended. Instead, the allocation process should be automated by means of a centralized matching scheme. However, as a preliminary step to start the search for such a matching mechanism (or even the development of a new one), the problem and its core components must be specified. To this end, this paper establishes (i) the definition of the problem and its constraints, (ii) the key features of the involved elements (i.e., roles and partners); and (iii) how to create preference lists both for roles and partners. Only this way it will be possible to conduct subsequent methodological research on the solution method.     

Keywords: collaborative network, matching, partner, preference list, role

Procedia PDF Downloads 206
6441 The “Buffer Layer” An Improved Electrode-Electrolyte Interface For Solid-State Batteries

Authors: Gregory Schmidt

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Solid-state lithium batteries are broadly accepted as promising candidates for application in the next generation of EVs as they should offer safer and higher-energy-density batteries. Nonetheless, their development is impeded by many challenges, including the resistive electrode–electrolyte interface originating from the removal of the liquid electrolyte that normally permeates through the porous cathode and ensures efficient ionic conductivity through the cell. One way to tackle this challenge is by formulating composite cathodes containing solid ionic conductors in their structure, but this approach will require the conductors to exhibit chemical stability, electrochemical stability, flexibility, and adhesion and is, therefore, limited to some materials. Recently, Arkema developed a technology called buffering layer which allows the transformation of any conventional porous electrode into a catholyte. This organic layer has a very high ionic conductivity at room temperature, is compatible with all active materials, and can be processed with conventional Gigafactory equipment. Moreover, this layer helps protect the solid ionic conductor from the cathode and anode materials. During this presentation, the manufacture and the electrochemical performance of this layer for different systems of cathode and anode will be discussed.

Keywords: electrochemistry, all solid state battery, materials, interface

Procedia PDF Downloads 75
6440 The Impact of Artificial Intelligence on Human Rights Priciples and Obligations

Authors: Adel Atta Youssef Rezkalla

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Russia's invasion of Ukraine tested the international community and prompted not only states but also non-state actors to take deterrent measures in response. In fact, international sports federations, notably FIFA and UEFA, have managed to shift the power dynamic quite effectively by imposing a blanket ban on Russian national teams and clubs. The purpose of this article is to examine the human rights consequences of such actions by international sports organizations. First, the article moves away from assessing the legal status of FIFA and UEFA under international law and examines the question of how a legal connection can be established with their human rights obligations. Secondly, the human rights aspects of the controversial FIFA and UEFA measures against Russian athletes are examined and these are analyzed in more detail using the proportionality test than the principle of non-discrimination under international human rights law. Finally, the main avenues for redress for possible human rights violations related to the actions taken by these organizations are identified and the challenges of arbitration and litigation in Switzerland are highlighted.

Keywords: sustainable development, human rights, the right to development, the human rights-based approach to development, environmental rights, economic development, social sustainability human rights protection, human rights violations, workers’ rights, justice, security.

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6439 Pragmatic Discourse Functions of Locative Enclitics: A Descriptive Study of Luganda Locative Enclitics

Authors: Moureen Nanteza

Abstract:

This paper examines the pragmatic inferences of locative enclitics in Luganda (JE 15). Locative enclitics are words which cannot stand alone but are attached to a verb to make meaning. Their status is ambiguous between free word and affix, hence motivating their analysis as enclitics. The enclitics are attached on the post-final position of their hosts. Although the locative enclitics occur regularly in some Bantu languages (Luganda, Runyankore-Rukiga, Runyoro-Rutooro, Lunda, Ikizu, Fwe, Chichewa, Kinyarwanda among others), they have not been widely studied in the literature. The paper looks at verbal locative enclitics only but the locative enclitics also appear in other word categories in Luganda. This study is descriptive, with a qualitative approach. The data used in this study was collected through reviewing documents in Luganda - novels and plays and also the spoken discourses. In this study, the enclitic in Luganda serves many non-locative discourse-pragmatic functions which include showing urgency, politeness, showing the idea of ‘instead of’ and also emphasis. It has also been observed that enclitics are widely used in the urban youth languages (‘Luyaaye’) but this was not the focus of the current study. The results from the study offer explanations of key areas of syntax, morphology, and pragmatics relating to the form and functions of locative enclitics and the whole system of locative marking in Luganda and other Bantu languages.

Keywords: Bantu, locative enclitics, Luganda, pragmatic inferences

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6438 A Middle Way Approach for the Conflicts between Death, Impermanence and Non-Self in Buddhist Philosophy

Authors: Ruotian Wang

Abstract:

Since the birth of the Buddha himself more than 2000 years ago, Buddhism has continued to lead many people’s lives. Scholars and Buddhists have contributed to give detailed explanations to all kinds of issues within the structure of Buddhist philosophy to make Buddhism more complete. Different schools have developed, therefore leading to a lot of different branches within Buddhism. Although they all follow what the Buddha himself taught, they still have various explanations to even fundamental issues. As one of the fundamental problems regarding our lives, death is widely discussed in Buddhism. The controversy regarding death is its seemly incompatibility with the idea of non-self and impermanence, which is what I will discuss in this essay. The idea of rebirth is the basic structure of birth and death, which suggests a connection between this life and the next. Therefore, according to common logic, we should tell that there is something that connects each life, an agent that receives the process of rebirth, which is normally known as a soul. In Buddhism, non-self is also an important concept which speaks to the illusion of a self or soul. The idea of rebirth and non-self seems contradicted. Many different schools of Buddhism attempt to resolve such conflicts, but there are logical flaws within the arguments they made. Thus, I raise a better solution: Different from the annihilationist view, non-self in Buddhism speaks only to the illusion of a self in each moment. There is a self that exists as a sum of all our karmas which we can achieve after Nirvana. However, the nature of such a self is still emptiness. There are no agents needed as one rebirth since the whole cycle of rebirth is the self. Then, the contradiction between rebirth and non-self can be resolved.

Keywords: Buddhism, impermanence, non-self, reincarnation

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6437 Oxygen Enriched Co-Combustion of Sub-Bituminous Coal/Biomass Waste Fuel Blends

Authors: Chaouki Ghenai

Abstract:

Computational Fluid Dynamic analysis of co-combustion of coal/biomass waste fuel blends is presented in this study. The main objective of this study is to investigate the effects of biomass portions (0%, 10%, 20%, 30%: weight percent) blended with coal and oxygen concentrations (21% for air, 35%, 50%, 75% and 100 % for pure oxygen) on the combustion performance and emissions. The goal is to reduce the air emissions from power plants coal combustion. Sub-bituminous Nigerian coal with calorific value of 32.51 MJ/kg and sawdust (biomass) with calorific value of 16.68 MJ/kg is used in this study. Coal/Biomass fuel blends co-combustion is modeled using mixture fraction/pdf approach for non-premixed combustion and Discrete Phase Modeling (DPM) to predict the trajectories and the heat/mass transfer of the fuel blend particles. The results show the effects of oxygen concentrations and biomass portions in the coal/biomass fuel blends on the gas and particles temperatures, the flow field, the devolitization and burnout rates inside the combustor and the CO2 and NOX emissions at the exit from the combustor. The results obtained in the course of this study show the benefits of enriching combustion air with oxygen and blending biomass waste with coal for reducing the harmful emissions from coal power plants.

Keywords: co-combustion, coal, biomass, fuel blends, CFD, air emissions

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6436 Investigation the Impact of Flipped Learning on Developing Meta-Cognitive Ability in Chemistry Courses of Science Education Students

Authors: R. Herscu-Kluska

Abstract:

The rise of the flipped or inverted classroom meet the conceptual needs of our time. The evidence of increased student satisfaction and course grades improvement promoted the flipped learning approach. Due to the successful outcomes of the inverted classroom, the flipped learning became a pedagogy and educational rising strategy among all education sciences. The aim of this study is to analyze the effect of flipped classroom on higher order learning in chemistry courses since it has been suggested that in higher education courses, class time should focus on knowledge application. The results of this study indicate improving meta-cognitive thinking and learning skills. The students showed better ability to cope with higher order learning assignments during the actual class time, using inverted classroom strategy. These results suggest that flipped learning can be used as an effective pedagogy and educational strategy for developing higher order thinking skills, proved to contribute to building lifelong learning.

Keywords: chemistry education, flipped classroom, flipped learning, inverted classroom, science education

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6435 3D Interferometric Imaging Using Compressive Hardware Technique

Authors: Mor Diama L. O., Matthieu Davy, Laurent Ferro-Famil

Abstract:

In this article, inverse synthetic aperture radar (ISAR) is combined with compressive imaging techniques in order to perform 3D interferometric imaging. Interferometric ISAR (InISAR) imaging relies on a two-dimensional antenna array providing diversities in the elevation and azimuth directions. However, the signals measured over several antennas must be acquired by coherent receivers resulting in costly and complex hardware. This paper proposes to use a chaotic cavity as a compressive device to encode the signals arising from several antennas into a single output port. These signals are then reconstructed by solving an inverse problem. Our approach is demonstrated experimentally with a 3-elements L-shape array connected to a metallic compressive enclosure. The interferometric phases estimated from a unique broadband signal are used to jointly estimate the target’s effective rotation rate and the height of the dominant scattering centers of our target. Our experimental results show that the use of the compressive device does not adversely affect the performance of our imaging process. This study opens new perspectives to reduce the hardware complexity of high-resolution ISAR systems.

Keywords: interferometric imaging, inverse synthetic aperture radar, compressive device, computational imaging

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6434 Development of a Forecast-Supported Approach for the Continuous Pre-Planning of Mandatory Transportation Capacity for the Design of Sustainable Transport Chains: A Literature Review

Authors: Georg Brunnthaller, Sandra Stein, Wilfried Sihn

Abstract:

Transportation service providers are facing increasing volatility concerning future transport demand. Short-term planning horizons and planning uncertainties lead to reduced capacity utilization and increasing empty mileage. To overcome these challenges, a model is proposed to continuously pre-plan future transportation capacity in order to redesign and adjust the intermodal fleet accordingly. It is expected that the model will enable logistics service providers to organize more economically and ecologically sustainable transport chains in a more flexible way. To further describe these planning aspects, this paper gives an overview on transportation planning problems in a structured way. The focus is on strategic and tactical planning levels, comprising relevant fleet-sizing, service-network-design and choice-of-carriers-problems. Models and their developed solution techniques are presented, and the literature review is concluded with an outlook to our future research directions.

Keywords: freight transportation planning, multimodal, fleet-sizing, service network design, choice of transportation mode, review

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6433 Synthesis of Star Compounds Bearing a Porphyrin Core and Cholic Acid Units by Using Click Chemistry: Study of the Optical Properties and Aggregation

Authors: Edgar Aguilar-Ortíz, Nicolas Lévaray, Mireille Vonlanthen, Eric G. Morales-Espinoza, Ernesto Rivera, Xiao Xia Zhu

Abstract:

Four new star compounds bearing a porphyrin core and cholic acid units, (TPPh(Zn) tetra-CA, TPPh(2H) tetra-CA, TPPh(Zn) octa-CA and TPPh(2H) octa-CA), have been synthesized using the Click Chemistry approach, which consist on azide-alkyne couplings. These novel functionalized porphyrins were characterized by 1H and 13C NMR spectroscopy and their structure was confirmed by MALDI-TOF. The optical properties of these compounds were studied by absorption and fluorescence spectroscopy. On the other hand, order to evaluate the amphiphilic properties of the cholic acid units combined with the optical response of the porphyrin core, we performed absorption and fluorescence studies in function of the polarity of the environment. It was found that as soon as we increase the polarity of the solvent, the Zn-metallated porphyrins, (TPPh(Zn) tetra-CA and TPPh(Zn) octa-CA), are able to form J aggregates, whereas the free-base porphyrins, TPPh(2H) tetra-CA and TPPh(2H) octa-CA, behaved differently.

Keywords: aggregates, amphiphilic, cholic acid, click-chemistry, porphyrin

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