Search results for: BIM adoption characteristics
7813 A Double Epilayer PSGT Trench Power MOSFETs for Low to Medium Voltage Power Applications
Authors: Alok Kumar Kamal, Vinod Kumar
Abstract:
The trench gate MOSFET has shown itself as the most appropriate power device for low to medium voltage power applications due to its lowest possible ON resistance among all power semiconductor devices. In this research work a double-epilayer PSGT structure using a thin layer of N+ polysilicon as gate material. The total ON-state resistance (RON) of UMOSFET can be reduced by optimizing the epilayer thickness. The optimized structure of Double-Epilayer exhibits a 25.8% reduction in the ON-state resistance at Vgs=5V and improving the switching characteristics by reducing the Reverse transfer capacitance (Cgd) by 7.4%.Keywords: Miller-capacitance, double-Epilayer;switching characteristics, power trench MOSFET (U-MOSFET), on-state resistance, blocking voltage
Procedia PDF Downloads 737812 Dependence of Autoignition Delay Period on Equivalence Ratio for i-Octane, Primary Reference Fuel
Authors: Sunil Verma
Abstract:
In today’s world non-renewable sources are depleting quickly, so there is a need to produce efficient and unconventional engines to minimize the use of fuel. Also, there are many fatal accidents happening every year during extraction, distillation, transportation and storage of fuel. Reason for explosions of gaseous fuel is unwanted autoignition. Autoignition characterstics of fuel are mandatory to study to build efficient engines and to avoid accidents. This report is concerned with study of autoignition delay characteristics of iso-octane by using rapid compression machine. The paper clearly explains the dependence of ignition delay characteristics on variation of equivalence ratios from lean to rich mixtures. The equivalence ratio is varied from 0.3 to 1.2.Keywords: autoignition, iso-octane, combustion, rapid compression machine, equivalence ratio, ignition delay
Procedia PDF Downloads 4467811 The Role of Cryptocurrency in Cross-Border Payments: A Case Study of Bangladesh
Authors: Mohammad Abdul Matin
Abstract:
This research paper aims to investigate the use of cryptocurrency in facilitating cross-border payments, with a specific focus on the case of Bangladesh. With thousands of Bangladeshi living abroad, the demand for efficient and cost-effective remittance channels is high. This paper will examine the current challenges in cross-border payments for Bangladeshi expatriates and explore the potential benefits and barriers to the adoption of cryptocurrency as a solution. Through a combination of literature review, qualitative interviews, and data analysis, the research will provide valuable insights into the opportunities and risks associated with using cryptocurrency for cross-border payments in Bangladesh.Keywords: cryptocurrency, cross-border payments, Bangladesh, remittance, expatriates
Procedia PDF Downloads 337810 Discovering Causal Structure from Observations: The Relationships between Technophile Attitude, Users Value and Use Intention of Mobility Management Travel App
Authors: Aliasghar Mehdizadeh Dastjerdi, Francisco Camara Pereira
Abstract:
The increasing complexity and demand of transport services strains transportation systems especially in urban areas with limited possibilities for building new infrastructure. The solution to this challenge requires changes of travel behavior. One of the proposed means to induce such change is multimodal travel apps. This paper describes a study of the intention to use a real-time multi-modal travel app aimed at motivating travel behavior change in the Greater Copenhagen Region (Denmark) toward promoting sustainable transport options. The proposed app is a multi-faceted smartphone app including both travel information and persuasive strategies such as health and environmental feedback, tailoring travel options, self-monitoring, tunneling users toward green behavior, social networking, nudging and gamification elements. The prospective for mobility management travel apps to stimulate sustainable mobility rests not only on the original and proper employment of the behavior change strategies, but also on explicitly anchoring it on established theoretical constructs from behavioral theories. The theoretical foundation is important because it positively and significantly influences the effectiveness of the system. However, there is a gap in current knowledge regarding the study of mobility-management travel app with support in behavioral theories, which should be explored further. This study addresses this gap by a social cognitive theory‐based examination. However, compare to conventional method in technology adoption research, this study adopts a reverse approach in which the associations between theoretical constructs are explored by Max-Min Hill-Climbing (MMHC) algorithm as a hybrid causal discovery method. A technology-use preference survey was designed to collect data. The survey elicited different groups of variables including (1) three groups of user’s motives for using the app including gain motives (e.g., saving travel time and cost), hedonic motives (e.g., enjoyment) and normative motives (e.g., less travel-related CO2 production), (2) technology-related self-concepts (i.e. technophile attitude) and (3) use Intention of the travel app. The questionnaire items led to the formulation of causal relationships discovery to learn the causal structure of the data. Causal relationships discovery from observational data is a critical challenge and it has applications in different research fields. The estimated causal structure shows that the two constructs of gain motives and technophilia have a causal effect on adoption intention. Likewise, there is a causal relationship from technophilia to both gain and hedonic motives. In line with the findings of the prior studies, it highlights the importance of functional value of the travel app as well as technology self-concept as two important variables for adoption intention. Furthermore, the results indicate the effect of technophile attitude on developing gain and hedonic motives. The causal structure shows hierarchical associations between the three groups of user’s motive. They can be explained by “frustration-regression” principle according to Alderfer's ERG (Existence, Relatedness and Growth) theory of needs meaning that a higher level need remains unfulfilled, a person may regress to lower level needs that appear easier to satisfy. To conclude, this study shows the capability of causal discovery methods to learn the causal structure of theoretical model, and accordingly interpret established associations.Keywords: travel app, behavior change, persuasive technology, travel information, causality
Procedia PDF Downloads 1417809 Experimental Investigation, Analysis and Optimization of Performance and Emission Characteristics of Composite Oil Methyl Esters at 160 bar, 180 bar and 200 bar Injection Pressures by Multifunctional Criteria Technique
Authors: Yogish Huchaiah, Chandrashekara Krishnappa
Abstract:
This study considers the optimization and validation of experimental results using Multi-Functional Criteria Technique (MFCT). MFCT is concerned with structuring and solving decision and planning problems involving multiple variables. Production of biodiesel from Composite Oil Methyl Esters (COME) of Jatropha and Pongamia oils, mixed in various proportions and Biodiesel thus obtained from two step transesterification process were tested for various Physico-Chemical properties and it has been ascertained that they were within limits proposed by ASTME. They were blended with Petrodiesel in various proportions. These Methyl Esters were blended with Petrodiesel in various proportions and coded. These blends were used as fuels in a computerized CI DI engine to investigate Performance and Emission characteristics. From the analysis of results, it was found that 180MEM4B20 blend had the maximum Performance and minimum Emissions. To validate the experimental results, MFCT was used. Characteristics such as Fuel Consumption (FC), Brake Power (BP), Brake Specific Fuel Consumption (BSFC), Brake Thermal Efficiency (BTE), Carbon dioxide (CO2), Carbon Monoxide (CO), Hydro Carbon (HC) and Nitrogen oxide (NOx) were considered as dependent variables. It was found from the application of this method that the optimized combination of Injection Pressure (IP), Mix and Blend is 178MEM4.2B24. Overall corresponding variation between optimization and experimental results was found to be 7.45%.Keywords: COME, IP, MFCT, optimization, PI, PN, PV
Procedia PDF Downloads 2117808 Employing Operations Research at Universities to Build Management Systems
Authors: Abdallah A. Hlayel
Abstract:
Operations research science (OR) deals with good success in developing and applying scientific methods for problem solving and decision-making. However, by using OR techniques, we can enhance the use of computer decision support systems to achieve optimal management for institutions. OR applies comprehensive analysis including all factors that affect on it and builds mathematical modeling to solve business or organizational problems. In addition, it improves decision-making and uses available resources efficiently. The adoption of OR by universities would definitely contributes to the development and enhancement of the performance of OR techniques. This paper provides an understanding of the structures, approaches and models of OR in problem solving and decision-making.Keywords: best candidates' method, decision making, decision support system, operations research
Procedia PDF Downloads 4457807 Friction Stir Processing of the AA7075T7352 Aluminum Alloy Microstructures Mechanical Properties and Texture Characteristics
Authors: Roopchand Tandon, Zaheer Khan Yusufzai, R. Manna, R. K. Mandal
Abstract:
Present work describes microstructures, mechanical properties, and texture characteristics of the friction stir processed AA7075T7352 aluminum alloy. Phases were analyzed with the help of x-ray diffractometre (XRD), transmission electron microscope (TEM) along with the differential scanning calorimeter (DSC). Depth-wise microstructures and dislocation characteristics from the nugget-zone of the friction stir processed specimens were studied using the bright field (BF) and weak beam dark-field (WBDF) TEM micrographs, and variation in the microstructures as well as dislocation characteristics were the noteworthy features found. XRD analysis display changes in the chemistry as well as size of the phases in the nugget and heat affected zones (Nugget and HAZ). Whereas the base metal (BM) microstructures remain un-affected. High density dislocations were noticed in the nugget regions of the processed specimen, along with the formation of dislocation contours and tangles. .The ɳ’ and ɳ phases, along with the GP-Zones were completely dissolved and trapped by the dislocations. Such an observations got corroborated to the improved mechanical as well as stress corrosion cracking (SCC) performances. Bulk texture and residual stress measurements were done by the Panalytical Empyrean MRD system with Co- kα radiation. Nugget zone (NZ) display compressive residual stress as compared to thermo-mechanically(TM) and heat affected zones (HAZ). Typical f.c.c. deformation texture components (e.g. Copper, Brass, and Goss) were seen. Such a phenomenon is attributed to the enhanced hardening as well as other mechanical performance of the alloy. Mechanical characterizations were done using the tensile test and Anton Paar Instrumented Micro Hardness tester. Enhancement in the yield strength value is reported from the 89MPa to the 170MPa; on the other hand, highest hardness value was reported in the nugget-zone of the processed specimens.Keywords: aluminum alloy, mechanical characterization, texture characterstics, friction stir processing
Procedia PDF Downloads 1077806 The Characteristics of a Fair and Efficient Tax Auditing Information System as a Tool against Tax Evasion: A Theoretical Framework
Authors: Dimitris Balios, Stefanos Tantos
Abstract:
Economic growth and social evolution are connected to trust relationships in a society. The quality of the accounting information, the tax information system and the tax audit mechanism evolve multiple benefits in an economy. Tax evasion, the illegal practice where people and companies do not pay taxes, is a crime because of the negative effect in economy and society. In this paper, we describe a theoretical framework on the characteristics of a fair and efficient tax auditing information system which could be a tool against tax evasion, a tool for an economy to grow, especially in countries that face fluctuations in economic activity. We conclude that a fair and efficient tax auditing information system increases the reliability of tax administration, improves taxpayers’ tax compliance and causes a developmental trajectory for the economy.Keywords: auditing information system, auditing mechanism, tax evasion, taxation
Procedia PDF Downloads 1547805 Load Characteristics of Improved Howland Current Pump for Bio-Impedance Measurement
Authors: Zhao Weijie, Lin Xinjian, Liu Xiaojuan, Li Lihua
Abstract:
The Howland current pump is widely used in bio-impedance measurement. Much attention has been focused on the output impedance of the Howland circuit. Here we focus on the maximum load of the Howland source and discuss the relationship between the circuit parameters at maximum load. We conclude that the signal input terminal of the feedback resistor should be as large as possible, but that the current-limiting resistor should be smaller. The op-amp saturation voltage should also be high. The bandwidth of the circuit is proportional to the bandwidth of the op-amp. The Howland current pump was simulated using multisim12. When the AD8066AR was selected as the op-amp, the maximum load was 11.5 kΩ, and the Howland current pump had a stable output ipp to 2mAp up to 200 kHz. However, with an OPA847 op-amp and a load of 6.3 kΩ, the output current was also stable, and the frequency was as high as 3 MHz.Keywords: bio-impedance, improved Howland current pump, load characteristics, bioengineering
Procedia PDF Downloads 5147804 Investigation of Flow Characteristics on Upstream and Downstream of Orifice Using Computational Fluid Dynamics
Authors: War War Min Swe, Aung Myat Thu, Khin Cho Thet, Zaw Moe Htet, Thuzar Mon
Abstract:
The main parameter of the orifice hole diameter was designed according to the range of throttle diameter ratio which gave the required discharge coefficient. The discharge coefficient is determined by difference diameter ratios. The value of discharge coefficient is 0.958 occurred at throttle diameter ratio 0.5. The throttle hole diameter is 80 mm. The flow analysis is done numerically using ANSYS 17.0, computational fluid dynamics. The flow velocity was analyzed in the upstream and downstream of the orifice meter. The downstream velocity of non-standard orifice meter is 2.5% greater than that of standard orifice meter. The differential pressure is 515.379 Pa in standard orifice.Keywords: CFD-CFX, discharge coefficients, flow characteristics, inclined
Procedia PDF Downloads 1447803 The Job of Rhetoric in Public Relations Practice
Authors: Talal Alqahtani
Abstract:
For all institutions, either public or private, communication is important now more than ever. This is because the importance of communication has grown over the years, and it has the ability to either break or make an organization. With globalization, the changing technology, and other emergent issues that affect organizations, the communication given out has had to be better, sharper, and both proactive and reactive. This is the reason why the importance of public relations has been on the increase. Institutions realize the importance of having a good image and having public relations experts who can effectively manage communication in an institution easily in times of crisis. Public relations itself is not, however, effective, and this has led to the adoption of rhetoric in communication. Rhetoric use has had a long transformation because, in the past, it was only used in politics. Rhetoric in communication has come to be appreciated and adopted by many diverse fields and sectors. This study looks at the job of rhetoric in public relations practice and how it can identify with the administration of an institution's notoriety.Keywords: communication, notoriety, rhetoric, public relation
Procedia PDF Downloads 2357802 Entrepreneurial Leadership in Malaysian Public University: Competency and Behavior in the Face of Institutional Adversity
Authors: Noorlizawati Abd Rahim, Zainai Mohamed, Zaidatun Tasir, Astuty Amrin, Haliyana Khalid, Nina Diana Nawi
Abstract:
Entrepreneurial leaders have been sought as in-demand talents to lead profit-driven organizations during turbulent and unprecedented times. However, research regarding the pertinence of their roles in the public sector has been limited. This paper examined the characteristics of the challenging experiences encountered by senior leaders in public universities that require them to embrace entrepreneurialism in their leadership. Through a focus group interview with five Malaysian university top senior leaders with experience being Vice-Chancellor, we explored and developed a framework of institutional adversity characteristics and exemplary entrepreneurial leadership competency in the face of adversity. Complexity of diverse stakeholders, multiplicity of academic disciplines, unfamiliarity to lead different and broader roles, leading new directions, and creating change in high velocity and uncertain environment are among the dimensions that characterise institutional adversities. Our findings revealed that learning agility, opportunity recognition capacity, and bridging capability are among the characteristics of entrepreneurial university leaders. The findings reinforced that the presence of specific attributes in institutional adversity and experiences in overcoming those challenges may contribute to the development of entrepreneurial leadership capabilities.Keywords: bridging capability, entrepreneurial leadership, leadership development, learning agility, opportunity recognition, university leaders
Procedia PDF Downloads 1107801 The Communication of Audit Report: Key Audit Matters in United Kingdom
Authors: L. Sierra, N. Gambetta, M. A. Garcia-Benau, M. Orta
Abstract:
Financial scandals and financial crisis have led to an international debate on the value of auditing. In recent years there have been significant legislative reforms aiming to increase markets’ confidence in audit services. In particular, there has been a significant debate on the need to improve the communication of auditors with audit reports users as a way to improve its informative value and thus, to improve audit quality. The International Auditing and Assurance Standards Board (IAASB) has proposed changes to the audit report standards. The International Standard on Auditing 701, Communicating Key Audit Matters (KAM) in the Independent Auditor's Report, has introduced new concepts that go beyond the auditor's opinion and requires to disclose the risks that, from the auditor's point of view, are more significant in the audited company information. Focusing on the companies included in the Financial Times Stock Exchange 100 index, this study aims to focus on the analysis of the determinants of the number of KAM disclosed by the auditor in the audit report and moreover, the analysis of the determinants of the different type of KAM reported during the period 2013-2015. To test the hypotheses in the empirical research, two different models have been used. The first one is a linear regression model to identify the client’s characteristics, industry sector and auditor’s characteristics that are related to the number of KAM disclosed in the audit report. Secondly, a logistic regression model is used to identify the determinants of the number of each KAM type disclosed in the audit report; in line with the risk-based approach to auditing financial statements, we categorized the KAM in 2 groups: Entity-level KAM and Accounting-level KAM. Regarding the auditor’s characteristics impact on the KAM disclosure, the results show that PwC tends to report a larger number of KAM while KPMG tends to report less KAM in the audit report. Further, PwC reports a larger number of entity-level risk KAM while KPMG reports less account-level risk KAM. The results also show that companies paying higher fees tend to have more entity-level risk KAM and less account-level risk KAM. The materiality level is positively related to the number of account-level risk KAM. Additionally, these study results show that the relationship between client’s characteristics and number of KAM is more evident in account-level risk KAM than in entity-level risk KAM. A highly leveraged company carries a great deal of risk, but due to this, they are usually subject to strong capital providers monitoring resulting in less account-level risk KAM. The results reveal that the number of account-level risk KAM is strongly related to the industry sector in which the company operates assets. This study helps to understand the UK audit market, provides information to auditors and finally, it opens new research avenues in the academia.Keywords: FTSE 100, IAS 701, key audit matters, auditor’s characteristics, client’s characteristics
Procedia PDF Downloads 2317800 Strategies of Spatial Optimization for Open Space in the Old-Age Friendly City: An Investigation of the Behavior of the Elderly in Xicheng Square in Hangzhou
Authors: Yunxiang Fang
Abstract:
With the aging trend continuing to accelerate, open space is important for the daily life of the elderly, and its old-age friendliness is worthy of attention. Based on behavioral observation and literature research, this paper studies the behavior of the elderly in urban open space. Through the investigation, classification and quantitative analysis of the activity types, time characteristics and spatial behavior order of the elderly in Xicheng Square in Hangzhou, it summarizes the square space suitable for the psychological needs, physiology and activity needs of the elderly, combined with the basis of literature research. Finally, the suggestions for the improvement of the old-age friendship of Xicheng Square are put forward, from the aspects of microclimate, safety and accessibility, space richness and service facility quality.Keywords: behavior characteristics, old-age friendliness, open space, square
Procedia PDF Downloads 1697799 Green Sustainability Using Radio Frequency Identification: Technology-Organization-Environment Perspective Using Two Case Studies
Authors: Rebecca Angeles
Abstract:
This qualitative case study seeks to understand and explain the deployment of radio frequency identification (RFID) systems in two countries (i.e. in Taiwan for the adoption of electric scooters and in Finland for supporting glass bottle recycling) using the 'Technology-Organization-Environment' theoretical framework. This study also seeks to highlight the relevance and importance of pursuing environmental sustainability in firms and in society in general due to the social urgency of the issues involved.Keywords: environmental sustainability, radio frequency identification, technology-organization-environment framework, RFID system implementation, case study, content analysis
Procedia PDF Downloads 4467798 The Effect of Increase in Aluminium Content on Fluidity of ZA Alloys Processed by Centrifugal Casting
Authors: P. N. Jyothi, A. Shailesh Rao, M. C. Jagath, K. Channakeshavalu
Abstract:
Uses of ZA alloys as bearing material have been increased due to their superior mechanical properties, wear characteristics and tribological properties. Among ZA alloys, ZA 27 alloy has higher strength, low density with excellent bearing and wear characteristics. From the past research work, it is observed that in continuous casting as Al content increases, the fluidity also increases. In present work, ZA 8, ZA 12 and ZA 27 alloys have been processed through centrifugal casting process at 600 rotational speed of the mould. Uniform full cylinder is casted with ZA 8 alloy. For ZA 12 and ZA 27 alloys where the Al content is higher, cast tubes were not complete and uniform. The reason is Al may be acting as a refiner and reduce the melt flow in the rotating mould. This is mainly due to macro-segregation of Al, which has occurred due to difference in densities of Al and Zn.Keywords: centrifugal casting, metal flow, characterization, systems engineering
Procedia PDF Downloads 3307797 Dielectric Recovery Characteristics of High Voltage Gas Circuit Breakers Operating with CO₂ Mixture
Authors: Peng Lu, Branimir Radisavljevic, Martin Seeger, Daniel Over, Torsten Votteler, Bernardo Galletti
Abstract:
CO₂-based gas mixtures exhibit huge potential as the interruption medium for replacing SF₆ in high voltage switchgears. In this paper, the recovery characteristics of dielectric strength of CO₂-O₂ mixture in the post arc phase after the current zero are presented. As representative examples, the dielectric recovery curves under conditions of different gas filling pressures and short-circuit current amplitudes are presented. A series of dielectric recovery measurements suggests that the dielectric recovery rate is proportional to the mass flux of the blowing gas, and the dielectric strength recovers faster in the case of lower short circuit currents.Keywords: CO₂ mixture, high voltage circuit breakers, dielectric recovery rate, short-circuit current, mass flux
Procedia PDF Downloads 1947796 A Network Economic Analysis of Friendship, Cultural Activity, and Homophily
Authors: Siming Xie
Abstract:
In social networks, the term homophily refers to the tendency of agents with similar characteristics to link with one another and is so robustly observed across many contexts and dimensions. The starting point of my research is the observation that the “type” of agents is not a single exogenous variable. Agents, despite their differences in race, religion, and other hard to alter characteristics, may share interests and engage in activities that cut across those predetermined lines. This research aims to capture the interactions of homophily effects in a model where agents have two-dimension characteristics (i.e., race and personal hobbies such as basketball, which one either likes or dislikes) and with biases in meeting opportunities and in favor of same-type friendships. A novel feature of my model is providing a matching process with biased meeting probability on different dimensions, which could help to understand the structuring process in multidimensional networks without missing layer interdependencies. The main contribution of this study is providing a welfare based matching process for agents with multi-dimensional characteristics. In particular, this research shows that the biases in meeting opportunities on one dimension would lead to the emergence of homophily on the other dimension. The objective of this research is to determine the pattern of homophily in network formations, which will shed light on our understanding of segregation and its remedies. By constructing a two-dimension matching process, this study explores a method to describe agents’ homophilous behavior in a social network with multidimension and construct a game in which the minorities and majorities play different strategies in a society. It also shows that the optimal strategy is determined by the relative group size, where society would suffer more from social segregation if the two racial groups have a similar size. The research also has political implications—cultivating the same characteristics among agents helps diminishing social segregation, but only if the minority group is small enough. This research includes both theoretical models and empirical analysis. Providing the friendship formation model, the author first uses MATLAB to perform iteration calculations, then derives corresponding mathematical proof on previous results, and last shows that the model is consistent with empirical evidence from high school friendships. The anonymous data comes from The National Longitudinal Study of Adolescent Health (Add Health).Keywords: homophily, multidimension, social networks, friendships
Procedia PDF Downloads 1707795 Quality Characteristics of Treated Wastewater of 'Industrial Area Foggia'
Authors: Grazia Disciglio, Annalisa Tarantino, Emanuele Tarantino
Abstract:
The production system of Foggia province (Apulia, Southern Italy) is characterized by the presence of numerous agro-food industries whose activities include the processing of vegetables products that release large quantities of wastewater. The reuse in agriculture of these wastewaters offers the opportunity to reduce the costs of their disposal and minimizing their environmental impact. In addition, in this area, which suffers from water shortage, the use of agro-industrial wastewater is essential in the very intensive irrigation cropping systems. The present investigation was carried out in years 2009 and 2010 to monitor the physico-chemical and microbiological characteristics of the industrial wastewater (IWW) from the secondary treatment plant of the 'Industrial Area of Foggia'. The treatment plant released on average about 567,000 m3y-1 of IWW, which distribution was not uniform over the year. The monthly values were about 250,000 m3 from November to June and about 90,000 m3 from July to October. The obtained results revealed that IWW was characterized by low values of Total Suspended Solids (TSS), Biological Oxygen Demand (BOD), Chemical Oxygen Demand (COD), Electrical Conductivity (EC) and Sodium Absorption Rate (SAR). An occasional presence of heavy metal and high concentration of total phosphorus, total nitrogen, ammoniacal nitrogen and microbial organisms (Escherichia coli and Salmonella) were observed. Due to the presence of this pathogenic microorganisms and sometimes of heavy metals, which may raise sanitary and environmental problems in order to the possible irrigation reuse of this IWW, a tertiary treatment of wastewater based on filtration and disinfection in line are recommended. Researches on the reuse of treated IWW on crops (olive, artichoke, industrial tomatoes, fennel, lettuce etc.) did not show significant differences among the irrigated plots for most of the soil and yield characteristics.Keywords: agroindustrial wastewater, irrigation, microbiological characteristic, physico-chemical characteristics
Procedia PDF Downloads 3167794 An Econometric Analysis of the Flat Tax Revolution
Authors: Wayne Tarrant, Ethan Petersen
Abstract:
The concept of a flat tax goes back to at least the Biblical tithe. A progressive income tax was first vociferously espoused in a small, but famous, pamphlet in 1848 (although England had an emergency progressive tax for war costs prior to this). Within a few years many countries had adopted the progressive structure. The flat tax was only reinstated in some small countries and British protectorates until Mart Laar was elected Prime Minister of Estonia in 1992. Since Estonia’s adoption of the flat tax in 1993, many other formerly Communist countries have likewise abandoned progressive income taxes. Economists had expectations of what would happen when a flat tax was enacted, but very little work has been done on actually measuring the effect. With a testbed of 21 countries in this region that currently have a flat tax, much comparison is possible. Several countries have retained progressive taxes, giving an opportunity for contrast. There are also the cases of Czech Republic and Slovakia, which have adopted and later abandoned the flat tax. Further, with over 20 years’ worth of economic history in some flat tax countries, we can begin to do some serious longitudinal study. In this paper we consider many economic variables to determine if there are statistically significant differences from before to after the adoption of a flat tax. We consider unemployment rates, tax receipts, GDP growth, Gini coefficients, and market data where the data are available. Comparisons are made through the use of event studies and time series methods. The results are mixed, but we draw statistically significant conclusions about some effects. We also look at the different implementations of the flat tax. In some countries there are equal income and corporate tax rates. In others the income tax has a lower rate, while in others the reverse is true. Each of these sends a clear message to individuals and corporations. The policy makers surely have a desired effect in mind. We group countries with similar policies, try to determine if the intended effect actually occurred, and then report the results. This is a work in progress, and we welcome the suggestion of variables to consider. Further, some of the data from before the fall of the Iron Curtain are suspect. Since there are new ruling regimes in these countries, the methods of computing different statistical measures has changed. Although we first look at the raw data as reported, we also attempt to account for these changes. We show which data seem to be fictional and suggest ways to infer the needed statistics from other data. These results are reported beside those on the reported data. Since there is debate about taxation structure, this paper can help inform policymakers of change the flat tax has caused in other countries. The work shows some strengths and weaknesses of a flat tax structure. Moreover, it provides beginnings of a scientific analysis of the flat tax in practice rather than having discussion based solely upon theory and conjecture.Keywords: flat tax, financial markets, GDP, unemployment rate, Gini coefficient
Procedia PDF Downloads 3397793 Influence of Ground Granulated Blast Furnace Slag on Geotechnical Characteristics of Jarosite Waste
Authors: Chayan Gupta, Arun Prasad
Abstract:
The quick evolution of industrialization causes the scarcity of precious land. Thus, it is vital need to influence the R&D societies to achieve sustainable, economic and social benefits from huge utilization of waste for universal aids. The current study promotes the influence of steel industries waste i.e. ground granulated blast furnace slag (GGBS) in geotechnical properties of jarosite waste (solid waste residues produced from hydrometallurgy operations involved in extraction of Zinc). Numerous strengths tests (unconfined compression (qu) and splitting tensile strength (qt)) are conducted on jarosite-GGBS blends (GGBS, 10-30%) with different curing periods (7, 28 & 90 days). The results indicate that both qu and qt increase with the increase in GGBS content along with curing periods. The increased strength with the addition of GGBS is also observed from microstructural study, which illustrates the occurrence of larger agglomeration of jarosite-GGBS blend particles. The Freezing-Thawing (F-T) durability analysis is also conducted for all the jarosite-GGBS blends and found that the reduction in unconfined compressive strength after five successive F-T cycles enhanced from 62% (natural jarosite) to 48, 42 and 34% at 7, 14 and 28 days curing periods respectively for stabilized jarosite-GGBS samples containing 30% GGBS content. It can be concluded from this study that blending of cementing additives (GGBS) with jarosite waste resulted in a significant improvement in geotechnical characteristics.Keywords: jarosite, GGBS, strength characteristics, microstructural study, durability analysis
Procedia PDF Downloads 1687792 A Study of Electric Generation Characteristics for Thin-Film Piezoelectric PbZrTiO₃ Ceramic Plate during the Static and Cyclic Loading Conditions
Authors: Tsukasa Ogawa, Mitsuhiro Okayasu
Abstract:
To examine the generation properties of electric power for piezoelectric (PbZrTiO3) ceramic plates, the electric-power generation characteristics were examined experimentally and numerically during cyclic bending under various loading fixtures with different contact condition, i.e., point and area contact. In the low applied loading condition between 10 and 50 N, increasing the load-contact area on the piezoelectric ceramic led to a nonlinear decrease in the generated voltage. Decreasing contact area, including the point contact, basically enhanced the generated voltage, although the voltage saturated during loading when the contact area is less than ϕ5 mm, which was attributed to the high strain status, resulting in the material failure, i.e., high stress concentration. In this case, severe plastic deformation and the domain switching were dominated failure modes in the ceramic. From this approach, it is clear that the applied load became more larger (50 ~100 N), larger contact area (ϕ10 ~ ϕ20 mm) became advantageous for power generation. Based upon this cyclic loading was carried out to investigate the fatigue characteristics of the piezoelectric ceramic late. For all contact conditions, electric voltage dropped in the beginning of the cyclic loading, although the higher electric generation was stable in the further cyclic loading for the contact area of ϕ10 ~ ϕ20 mm. In constant, further decrement of electric generation occurred for the point contact condition, and the low electric voltage was generated for the larger contact condition.Keywords: electric power generation, piezoelectric ceramic, lead zirconate titanate ceramic, loading conditions
Procedia PDF Downloads 1687791 Decision-Tree-Based Foot Disorders Classification Using Demographic Variable
Authors: Adel Khorramrouz, Monireh Ahmadi Bani, Ehsan Norouzi
Abstract:
Background:-Due to the essential role of the foot in movement, foot disorders (FDs) have significant impacts on activity and quality of life. Many studies confirmed the association between FDs and demographic characteristics. On the other hand, recent advances in data collection and statistical analysis led to an increase in the volume of databases. Analysis of patient’s data through the decision tree can be used to explore the relationship between demographic characteristics and FDs. Significance of the study: This study aimed to investigate the relationship between demographic characteristics with common FDs. The second purpose is to better inform foot intervention, we classify FDs based on demographic variables. Methodologies: We analyzed 2323 subjects with pes-planus (PP), pes-cavus (PC), hallux-valgus (HV) and plantar-fasciitis (PF) who were referred to a foot therapy clinic between 2015 and 2021. Subjects had to fulfill the following inclusion criteria: (1) weight between 14 to 150 kilogram, (2) height between 30 to 220, (3) age between 3 to 100 years old, and (4) BMI between 12 to 35. Medical archives of 2323 subjects were recorded retrospectively and all the subjects examined by an experienced physician. Age and BMI were classified into five and four groups, respectively. 80% of the data were randomly selected as training data and 20% tested. We build a decision tree model to classify FDs using demographic characteristics. Findings: Results demonstrated 981 subjects from 2323 (41.9%) of people who were referred to the clinic with FDs were diagnosed as PP, 657 (28.2%) PC, 628 (27%) HV and 213 (9%) identified with PF. The results revealed that the prevalence of PP decreased in people over 18 years of age and in children over 7 years. In adults, the prevalence depends first on BMI and then on gender. About 10% of adults and 81% of children with low BMI have PP. There is no relationship between gender and PP. PC is more dependent on age and gender. In children under 7 years, the prevalence was twice in girls (10%) than boys (5%) and in adults over 18 years slightly higher in men (62% vs 57%). HV increased with age in women and decreased in men. Aging and obesity have increased the prevalence of PF. We conclude that the accuracy of our approach is sufficient for most research applications in FDs. Conclusion:-The increased prevalence of PP in children is probably due to the formation of the arch of the foot at this age. Increasing BMI by applying high pressure on the foot can increase the prevalence of this disorder in the foot. In PC, the Increasing prevalence of PC from women to men with age may be due to genetics and innate susceptibility of men to this disorder. HV is more common in adult women, which may be due to environmental reasons such as shoes, and the prevalence of PF in obese adult women may also be due to higher foot pressure and housekeeping activities.Keywords: decision tree, demographic characteristics, foot disorders, machine learning
Procedia PDF Downloads 2627790 Accounting Policies in Polish and International Legal Regulations
Authors: Piotr Prewysz-Kwinto, Grazyna Voss
Abstract:
Accounting policies are a set of solutions compliant with legal regulations that an entity selects and adopts, and which guarantee a proper quality of financial statements. Those solutions may differ depending on whether the entity adopts national or international accounting standards. The aim of this article is to present accounting principles (policies) in Polish and international legal regulations and their adoption in selected Polish companies listed on the Warsaw Stock Exchange. The research method adopted in this work is the analysis and evaluation of legal conditions in Polish companies.Keywords: accounting policies, international financial reporting standards, financial statement, method of measuring
Procedia PDF Downloads 3817789 Technology in English Language Teaching and Its Benefits in Improving Language Skills
Authors: Yasir Naseem
Abstract:
In this fast-growing and evolving world, usage and adoption of technology have displayed an essential component of the learning process, both in and out of the class, which converges and incorporates every domain of the learning aspects. It aids in learning distinct entities irrespective of their levels of challenge. It also incorporates both viewpoints of learning, i.e., competence as well as the performances of the learner. In today's learning scenario, nearly every language class ordinarily uses some form of technology. It integrates with various teaching methodologies and transforms in a way that now it grew as an integral part of the language learning courses. It has been employed to facilitate, promote, and enhances language learning. It facilitates educators in numerous ways and enhances their methodologies by equipping them to modify classroom activities, which covers every aspect of language learning.Keywords: communication, methodology, technology, skills
Procedia PDF Downloads 1767788 Chatter Prediction of Curved Thin-walled Parts Considering Variation of Dynamic Characteristics Based on Acoustic Signals Acquisition
Authors: Damous Mohamed, Zeroudi Nasredine
Abstract:
High-speed milling of thin-walled parts with complex curvilinear profiles often encounters machining instability, commonly referred to as chatter. This phenomenon arises due to the dynamic interaction between the cutting tool and the part, exacerbated by the part's low rigidity and varying dynamic characteristics along the tool path. This research presents a dynamic model specifically developed to predict machining stability for such curved thin-walled components. The model employs the semi-discretization method, segmenting the tool trajectory into small, straight elements to locally approximate the behavior of an inclined plane. Dynamic characteristics for each segment are extracted through experimental modal analysis and incorporated into the simulation model to generate global stability lobe diagrams. Validation of the model is conducted through cutting tests where acoustic intensity is measured to detect instabilities. The experimental data align closely with the predicted stability limits, confirming the model's accuracy and effectiveness. This work provides a comprehensive approach to enhancing machining stability predictions, thereby improving the efficiency and quality of high-speed milling operations for thin-walled parts.Keywords: chatter, curved thin-walled part, semi-discretization method, stability lobe diagrams
Procedia PDF Downloads 267787 Production of Biodiesel Using Brine Waste as a Heterogeneous Catalyst
Authors: Hilary Rutto, Linda Sibali
Abstract:
In these modern times, we constantly search for new and innovative technologies to lift the burden of our extreme energy demand. The overall purpose of biofuel production research is to source an alternative energy source to replace the normal use of fossil fuel as liquid petroleum products. This experiment looks at the basis of biodiesel production with regards to alternative catalysts that can be used to produce biodiesel. The key factors that will be addressed during the experiments will focus on temperature variation, catalyst additions to the overall reaction, methanol to oil ratio, and the impact of agitation on the reaction. Brine samples sources from nearby plants will be evaluated and tested thoroughly and the key characteristics of these brine samples analysed for the verification of its use as a possible catalyst in biodiesel production. The one factor at a time experimental approach was used in this experiment, and the recycle and reuse characteristics of the heterogeneous catalyst was evaluated.Keywords: brine sludge, heterogenous catalyst, biodiesel, one factor
Procedia PDF Downloads 1717786 UAV Based Visual Object Tracking
Authors: Vaibhav Dalmia, Manoj Phirke, Renith G
Abstract:
With the wide adoption of UAVs (unmanned aerial vehicles) in various industries by the government as well as private corporations for solving computer vision tasks it’s necessary that their potential is analyzed completely. Recent advances in Deep Learning have also left us with a plethora of algorithms to solve different computer vision tasks. This study provides a comprehensive survey on solving the Visual Object Tracking problem and explains the tradeoffs involved in building a real-time yet reasonably accurate object tracking system for UAVs by looking at existing methods and evaluating them on the aerial datasets. Finally, the best trackers suitable for UAV-based applications are provided.Keywords: deep learning, drones, single object tracking, visual object tracking, UAVs
Procedia PDF Downloads 1597785 Laminar Burning Velocity NH₃/H₂+Air Mixtures at Elevated Temperatures and Pressures
Authors: Talal Hasan, Akram Mohammad
Abstract:
Carbon-free combustion has great attention in today’s research for its unlimited benefits regarding various factors, and ammonia is considered a potential carbon-free alternative gas despite its flame characteristics. The Shrestha mechanism and Chemkin-Pro software will be used for numerical data. Firstly, experimental and numerical results should show good agreement to move for studying the laminar flame speed of ammonia under various conditions. Ammonia flame speed will be investigated under normal conditions (298 K, 1 atm) as well as under the influence of a range of equivalence ratios (0.6-1.8), elevated temperatures (298,323,373,423, and 473), elevated pressures (1 atm- 70 atm) and finally at varying hydrogen content (0-100%). Therefore, this work will understand the ammonia laminar flame speed characteristics and how and to what extent hydrogen can improve ammonia combustion intensity.Keywords: laminar burning velocity, ammonia, hydrogen, combustion
Procedia PDF Downloads 1077784 Differentiation of Customer Types by Stereotypical Characteristics for Modular and Conventional Construction Methods
Authors: Peter Schnell, Phillip Haag
Abstract:
In the course of the structural transformation of the construction industry, the integration of industrialization and digitization has led to the development of construction methods with an increased degree of prefabrication, such as system or modular construction. Compared to conventional construction, these innovative construction methods are characterized by modified structural and procedural properties and expand the range of construction services. Faced with the supply side, it is possible to identify construction-specific customer types with different characteristics and certain preferences as far as the choice of construction method is concerned. The basis for this finding was qualitative expert interviews. By evaluating the stereotypical customer needs, a corresponding segmentation of the demand side can be made along with the basic orientation and decision behavior. This demarcation supports the target- and needs-oriented customer approach and contributes to cooperative and successful project management.Keywords: differentiation of customer types, modular construction methods, conventional construction methods, stereotypical customer types
Procedia PDF Downloads 110