Search results for: fractional edge domination number

Authors: Laurentius J. M. Rumokoy, Jimmy Posangi, Wisje Lusia Toar, Julio Lopez Aban

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The threat of pathogen infection agents to the neonates is a major health problem to the new born life livestock. Neonate losses became an important case in the world as well as in Indonesia. This condition can be triggered by an infection with nematode in conjunction with a failure of immunoglobulin passive transfer. The study was conducted to evaluate the role of the curcuma combined with IgG colostrum on the development of parasites in the gut of CD1 mice. Animal experiments were divided in four groups (G) based on the treatment: G1 (infection only); G2 (curcuma+infection), G3 (IgG + infection) and G4 (curcuma+IgG+infection). The parameters measured were EPG (eggs per gram) and female in the intestine. The results obtained showed that the treatment has no a significant influence on the number of eggs per gram of feces in the group infected compared to the control group without receiving IgG nor curcuma. However, the EGP response tended to decrease at day 6 in G3 and G4 with a minimum number at zero eggs. This performant showed that the immunoglobulin-G and curcuma substances could slightly decreased the number of eggs in animal infected with Strongyloides. The results obtained showed also that the treatment has no significant difference (P > 0.05) on female larva in the gut of MCD1 experimental. In other side, we found that the best performance to inhibit the female quantity in the gut was the treatment with IgG and infection of parasite in G3. In this treatment, the minimum number was five female only in the gut. The results described IgG response was better than the curcuma single use in reducing the female parasite in the gut. This positive response of IgG compared to other controls group was associated with the function of colostrum antibodies.

Keywords: parasites, livestock, curcuma, colostrums

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Authors: Hany Elsaid Fawaz Abdallah

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This study presents a new artificial neural network(ANN) model to predict the Nusselt Number and pressure drop for the turbulent flow in a triangular corrugated plate heat exchanger for forced air and turbulent water flow. An experimental investigation was performed to create a new dataset for the Nusselt Number and pressure drop values in the following range of dimensionless parameters: The plate corrugation angles (from 0° to 60°), the Reynolds number (from 10000 to 40000), pitch to height ratio (from 1 to 4), and Prandtl number (from 0.7 to 200). Based on the ANN performance graph, the three-layer structure with {12-8-6} hidden neurons has been chosen. The training procedure includes back-propagation with the biases and weight adjustment, the evaluation of the loss function for the training and validation dataset and feed-forward propagation of the input parameters. The linear function was used at the output layer as the activation function, while for the hidden layers, the rectified linear unit activation function was utilized. In order to accelerate the ANN training, the loss function minimization may be achieved by the adaptive moment estimation algorithm (ADAM). The ‘‘MinMax’’ normalization approach was utilized to avoid the increase in the training time due to drastic differences in the loss function gradients with respect to the values of weights. Since the test dataset is not being used for the ANN training, a cross-validation technique is applied to the ANN network using the new data. Such procedure was repeated until loss function convergence was achieved or for 4000 epochs with a batch size of 200 points. The program code was written in Python 3.0 using open-source ANN libraries such as Scikit learn, TensorFlow and Keras libraries. The mean average percent error values of 9.4% for the Nusselt number and 8.2% for pressure drop for the ANN model have been achieved. Therefore, higher accuracy compared to the generalized correlations was achieved. The performance validation of the obtained model was based on a comparison of predicted data with the experimental results yielding excellent accuracy.

Keywords: artificial neural networks, corrugated channel, heat transfer enhancement, Nusselt number, pressure drop, generalized correlations

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Authors: A.N. Moulay Khatir, A. Guen-Bouazza, B. Bouazza

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SOI-Multifin-FET shows excellent transistor characteristics, ideal sub-threshold swing, low drain induced barrier lowering (DIBL) without pocket implantation and negligible body bias dependency. In this work, we analyzed this combination by a three-dimensional numerical device simulator to investigate the influence of fins number on corner effect by analyzing its electrical characteristics and potential distribution in the oxide and the silicon in the section perpendicular to the flow of the current for SOI-single-fin FET, three-fin and five-fin, and we provide a comparison with a Trigate SOI Multi-FinFET structure.

Keywords: SOI, FinFET, corner effect, dual-gate, tri-gate, Multi-Fin FET

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Authors: Rajesh Bhatt, Dilip Kumar Maiti

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The incompressible shear flow past a square cylinder placed parallel to a plane wall of side length A in presence of upstream rectangular cylinder of height 0.5A and width 0.25A in an inline tandem arrangement are numerically investigated using finite volume method. The discretized equations are solved by an implicit, time-marching, pressure correction based SIMPLE algorithm. This study provides the qualitative insight in to the dependency of basic structure (i.e. vortex shedding or suppression) of flow over the downstream square cylinder and the upstream rectangular cylinder (and hence the aerodynamic characteristics) on inter-cylinder spacing (S) and Reynolds number (Re). The spacing between the cylinders is varied systematically from S = 0.5A to S = 7.0A so the sensitivity of the flow structure between the cylinders can be inspected. A sudden jump in strouhal number is observed, which shows the transition of flow pattern in the wake of the cylinders. The results are presented at Re = 100 and 200 in term of Strouhal number, RMS and mean of lift and drag coefficients and contour plots for different spacing.

Keywords: square cylinder, vortex shedding, isolated, tandem arrangement, spacing distance

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Authors: Belkacem Benadda, Adil Benabdellah, Boutheyna Souna

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The Internet of Things (IoT) is an unprecedented creation. Electronics objects are now able to interact, share, respond and adapt to their environment on a much larger basis. Actual spread of these modern means of connectivity and solutions with high data volume exchange are affecting our ways of life. Accommodation is becoming an intelligent living space, not only suited to the people circumstances and desires, but also to systems constraints to make daily life simpler, cheaper, increase possibilities and achieve a higher level of services and luxury. In this paper we are as Internet access, teleworking, consumption monitoring, information search, etc.). This paper addresses the design and integration of a smart home, it also purposes an IoT solution that allows smart power consumption based on measurements from power-grid and deep learning analysis.

Keywords: array sensors, IoT, power grid, FPGA, embedded

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Authors: C. Fornacelli, P. Colomban, E. Mugnaioli, I. Memmi Turbanti

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When semiconductor particles are reduced in scale to nanometer dimension, their optical and electro-optical properties strongly differ from those of bulk crystals of the same composition. Since sampling is often not allowed concerning cultural heritage artefacts, the potentialities of two non-invasive techniques, such as Raman and Fiber Optic Reflectance Spectroscopy (FORS), have been investigated and the results of the analysis on some original glasses of different colours (from yellow to orange and deep red) and periods (from the second decade of the 20th century to present days) are reported in the present study. In order to evaluate the potentialities of the application of non-invasive techniques to the investigation of the structure and distribution of nanoparticles dispersed in a glass matrix, Scanning Electron Microscopy (SEM) and energy-disperse spectroscopy (EDS) mapping, together with Transmission Electron Microscopy (TEM) and Electron Diffraction Tomography (EDT) have also been used. Raman spectroscopy allows a fast and non-destructive measure of the quantum dots composition and size, thanks to the evaluation of the frequencies and the broadening/asymmetry of the LO phonons bands, respectively, though the important role of the compressive strain arising from the glass matrix and the possible diffusion of zinc from the matrix to the nanocrystals should be taken into account when considering the optical-phonons frequency values. The incorporation of Zn has been assumed by an upward shifting of the LO band related to the most abundant anion (S or Se), while the role of the surface phonons as well as the confinement-induced scattering by phonons with a non-zero wavevectors on the Raman peaks broadening has been verified. The optical band gap varies from 2.42 eV (pure CdS) to 1.70 eV (CdSe). For the compositional range between 0.5≤x≤0.2, the presence of two absorption edges has been related to the contribution of both pure CdS and the CdSxSe1-x solid solution; this particular feature is probably due to the presence of unaltered cubic zinc blende structures of CdS that is not taking part to the formation of the solid solution occurring only between hexagonal CdS and CdSe. Moreover, the band edge tailing originating from the disorder due to the formation of weak bonds and characterized by the Urbach edge energy has been studied and, together with the FWHM of the Raman signal, has been assumed as a good parameter to evaluate the degree of topological disorder. SEM-EDS mapping showed a peculiar distribution of the major constituents of the glass matrix (fluxes and stabilizers), especially concerning those samples where a layered structure has been assumed thanks to the spectroscopic study. Finally, TEM-EDS and EDT were used to get high-resolution information about nanocrystals (NCs) and heterogeneous glass layers. The presence of ZnO NCs (< 4 nm) dispersed in the matrix has been verified for most of the samples, while, for those samples where a disorder due to a more complex distribution of the size and/or composition of the NCs has been assumed, the TEM clearly verified most of the assumption made by the spectroscopic techniques.

Keywords: CdSxSe1-x, EDT, glass, spectroscopy, TEM-EDS

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Authors: Bernt O. Myrvold

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Lignosulfonates (LS) find widespread use as dispersants, binders, anti-oxidants, and fillers. In most of these applications LS is used in formulation together with a number of other components. To better understand the interactions between LS and water and possibly other components in a formulation, the Hansen solubility parameters have been determined for some LS. The Hansen solubility parameter splits the total solubility parameter into three components, the dispersive, polar and hydrogen bonding part. The Hansen solubility parameter was determined by comparing the solubility in a number of solvents and solvent mixtures. We have found clear differences in the solubility parameters, with softwood LS being closer to water than hardwood LS.

Keywords: Hansen solubility parameter, lignosulfonate (LS), solubility, solvent

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Authors: Toufic Sarieddine

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As the belt and road Initiative (henceforth, BRI) enters its 9th year, Iran and China are forging stronger ties on economic and military fronts, a development which has not only caused alarm in Washington but also risks staining China’s relationships with the oil-rich Gulf monarchies. World-systems theory has been used to examine the impact of the BRI on the current world order, with scholarship split on the capacity of China to emerge as a hegemon contending with the US or even usurping it. This paper argues the emergence of a new China-centered world-system comprised of states/areas and processes participating in the BRI and overlapping with the global world-system under (shaky) US hegemony. This world-system centers around China as core and hegemon via economic domination, capable new institutions (Shanghai Cooperation Council), legal modi operandi, the common goal of infrastructure development to rally support among developing states, and other indicators of hegemony outlined in world-systems theory. In this regard, while states like Pakistan could become peripheries to China in the BRI-bound world-system via large-scale projects such as the China-Pakistan Economic Corridor, Iran has greater capacities and influence in the Middle East, making it superior to a periphery. This paper thus argues that the increasing proximity between Iran and China sees the former becoming a semi-periphery with respect to China within the BRI-bound world-system, having economic dependence on its new core and hegemon while simultaneously wielding political and military influence on weaker states such as Iraq, Lebanon, Yemen, and Syria. The indicators for peripheralization as well as the characteristics of a semi-periphery outlined in world-systems theory are used to examine the current economic, political, and militaristic dimensions of Iran and China’s growing relationship, as well as the trajectory of these dimensions as part of the BRI-bound world-system.

Keywords: belt and road initiative, China, China-Middle East relations, Iran, world-systems analysis

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Authors: M. Ghosh, A. Miroux, L. A. I. Kestens

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At molecular or micrometre scale, practically all materials are neither homogeneous nor isotropic. The concept of texture is used to identify the structural features that cause the properties of a material to be anisotropic. For metallic materials, the anisotropy of the mechanical behaviour originates from the crystallographic nature of plastic deformation, and is therefore controlled by the crystallographic texture. Anisotropy in mechanical properties often constitutes a disadvantage in the application of materials, as it is often illustrated by the earing phenomena during drawing. However, advantages may also be attained when considering other properties (e.g. optimization of magnetic behaviour to a specific direction) by controlling texture through thermo-mechanical processing). Nevertheless, in order to have better control over the final properties it is essential to relate texture with materials processing route and subsequently optimise their performance. However, up to date, few studies have been reported about the evolution of texture in 6061 aluminium alloy during warm processing (from room temperature to 250ºC). In present investigation, recrystallized 6061 aluminium alloy samples were subjected to tensile and plane strain compression (PSC) at room and warm temperatures. The gradual change of texture following both deformation modes were measured and discussed. Tensile tests demonstrate the mechanism at low strain while PSC does the same at high strain and eventually simulate the condition of rolling. Cube dominated texture of the initial rolled and recrystallized AA6061 sheets were replaced by domination of S and R components after PSC at room temperature, warm temperature (250ºC) though did not reflect any noticeable deviation from room temperature observation. It was also noticed that temperature has no significant effect on the evolution of grain morphology during PSC. The band contrast map revealed that after 30% deformation the substructure inside the grain is mainly made of series of parallel bands. A tendency for decrease of Cube and increase of Goss was noticed after tensile deformation compared to as-received material. Like PSC, texture does not change after deformation at warm temperature though. n-fibre was noticed for all the three textures from Goss to Cube.

Keywords: AA 6061, deformation, temperature, tensile, PSC, texture

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Authors: Cristian Soitu, Alexander Feuerborn, Cyril Deroy, Alfonso Castrejon-Pita, Peter R. Cook, Edmond J. Walsh

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Microfluidics now stands as an academically mature technology after a quarter of a century research activities have delivered a vast array of proof of concepts for many biological workflows. However, translation to industry remains poor, with only a handful of notable exceptions – e.g. digital PCR, DNA sequencing – mainly because of biocompatibility issues, limited range of readouts supported or complex operation required. This technology exploits the domination of interfacial forces over gravitational ones at the microscale, replacing solid walls with fluid ones as building blocks for cell micro-environments. By employing only materials used by biologists for decades, the system is shown to be biocompatible, and easy to manufacture and operate. The method consists in displacing a continuous fluid layer into a pattern of isolated chambers overlaid with an immiscible liquid to prevent evaporation. The resulting fluid arrangements can be arrays of micro-chambers with rectangular footprint, which use the maximum surface area available, or structures with irregular patterns. Pliant, self-healing fluid walls confine volumes as small as 1 nl. Such fluidic structures can be reconfigured during the assays, giving the platform an unprecedented level of flexibility. Common workflows in cell biology are demonstrated – e.g. cell growth and retrieval, cloning, cryopreservation, fixation and immunolabeling, CRISPR-Cas9 gene editing, and proof-of-concept drug tests. This fluid-shaping technology is shown to have potential for high-throughput cell- and organism-based assays. The ability to make and reconfigure on-demand microfluidic circuits on standard Petri dishes should find many applications in biology, and yield more relevant phenotypic and genotypic responses when compared to standard microfluidic assays.

Keywords: fluid walls, micro-chambers, reconfigurable, freestyle

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Authors: Hyun-Jee Yang, Bit-Na Kwon, Yong-Jun Kim, Hyoung-Kyu Song

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In the cooperative transmission scheme, both the cellular system and broadcasting system are composed. Two cellular base stations (CBSs) communicating with a user in the cell edge use cooperative transmission scheme in the conventional scheme. In the case that the distance between two CBSs and the user is distant, the conventional scheme does not guarantee the quality of the communication because the channel condition is bad. Therefore, if the distance between CBSs and a user is distant, the performance of the conventional scheme is decreased. Also, the bad channel condition has bad effects on the performance. The proposed scheme uses two relays to communicate well with CBSs when the channel condition between CBSs and the user is poor. Using the relay in the high attenuation environment can obtain both advantages of the high bit error rate (BER) and throughput performance.

Keywords: cooperative communications, diversity gain, OFDM, interworking system

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Authors: Pawan Hinge, Priya Gupta

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

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

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Authors: Abdelhadi Lotfi, Abdelkader Benyettou

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In this work, a training algorithm for probabilistic neural networks (PNN) is presented. The algorithm addresses one of the major drawbacks of PNN, which is the size of the hidden layer in the network. By using a cross-validation training algorithm, the number of hidden neurons is shrunk to a smaller number consisting of the most representative samples of the training set. This is done without affecting the overall architecture of the network. Performance of the network is compared against performance of standard PNN for different databases from the UCI database repository. Results show an important gain in network size and performance.

Keywords: classification, probabilistic neural networks, network optimization, pattern recognition

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Authors: Henriette Scholtz

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Excessive executive directors’ remuneration remains a major concern for many stakeholders and are some of the factors to blame for the recent global financial crisis. The objective of this study was to examine whether certain firm characteristics are an effective way of protecting shareholders’ interests with respect to executive directors’ remuneration. To achieve this, an ordinary least squares model was used to test the relationship between the remuneration of executive directors and a number of firm and corporate governance characteristics to determine whether these characteristics have an influence on executive directors’ remuneration of large listed companies in South Africa. It was found that corporate governance reforms relating to institutional ownership, shareholder voting on the remuneration policy and the number of remuneration committee meetings acts as an effective governance tool to protect shareholder’s interests with regard to executive remuneration. There is no evidence that the number of non-executive directors on the remuneration committee has an influence on the executive directors’ remuneration.

Keywords: executive directors’ remuneration, agency theory, corporate governance, remuneration committee, directors’ shareholding, institutional ownership

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Authors: Ranjith Maniyeri, Ahamed C. Saleel

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Two-dimensional fluid flow over a stationary circular cylinder is one of the bench mark problem in the field of fluid-structure interaction in computational fluid dynamics (CFD). Motivated by this, in the present work, a two-dimensional computational model is developed using an improved version of immersed boundary method which combines the feedback forcing scheme of the virtual boundary method with Peskin’s regularized delta function approach. Lagrangian coordinates are used to represent the cylinder and Eulerian coordinates are used to describe the fluid flow. A two-dimensional Dirac delta function is used to transfer the quantities between the sold to fluid domain. Further, continuity and momentum equations governing the fluid flow are solved using fractional step based finite volume method on a staggered Cartesian grid system. The developed code is validated by comparing the values of drag coefficient obtained for different Reynolds numbers with that of other researcher’s results. Also, through numerical simulations for different Reynolds numbers flow behavior is well captured. The stability analysis of the improved version of immersed boundary method is tested for different values of feedback forcing coefficients.

Keywords: Feedback Forcing Scheme, Finite Volume Method, Immersed Boundary Method, Navier-Stokes Equations

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Authors: Chih-Mei Wang, Jon-Chao Hong, Jian-Hong Ye, Jing-Yun Fan, Chiao-Fei Lin

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The value of a certificate is to implement the criteria for evaluating work ability. Some professional certificates may make people feel good, but they are not useful in the workplace. To address this issue, this study is based on the expectancy-value model to take financial certificates as an example to explore how participants perceived the value of obtaining certification related to their usage perception of career promotion and salary increase. A total of 339 valid samples were subjected to confirmatory factor analysis and structural equation modeling; the results showed that the number of professional certificates was not significantly correlated with career promotion, but the number of professional certificates is negatively related to salary and benefits (S&B), while career promotion and S&B were positively related to job performance. The results show that the number of professional certificates does not play a significant role in the expectancy-value model. Therefore, professional certifications related to a basic level of finance was not expected to obtain in Taiwan's financial industry, and it is important to study the usefulness of some other certificates in other competitive industry.

Keywords: career promotion, certificate, compensation and benefits, goal-directed behaviors, Job performance

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Authors: Yang Jian-Hong, Zhang Ren-Cheng, Huang Li

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Arc fault is one of the main inducements of electric fires. Arc Fault Detection Device (AFDD) can detect arc fault effectively. Arc fault detections and unhooking standards are the keys to AFDD practical application. First, an arc fault continuous production system was developed, which could count the arc half wave number. Then, Combining with the UL1699 standard, ignition probability curve of cotton and unhooking time of various currents intensity were obtained by experiments. The combustion degree of arc fault could be expressed effectively by arc area. Experiments proved that electric fires would be misjudged or missed only using arc half wave number as AFDD unhooking basis. At last, Practical tests were carried out on the self-developed AFDD system. The result showed that actual AFDD unhooking time was the sum of arc half wave cycling number, Arc wave identification time and unhooking mechanical operation time And the first two shared shorter time. Unhooking time standard depended on the shortest mechanical operation time.

Keywords: arc fault detection device, arc area, arc half wave, unhooking time, arc fault

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Authors: Habtamu Abera Goshu, Ping Yan

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Copy number variation (CNV) is a significant marker of the genetic and phenotypic diversity among individuals that accounts for complex quantitative traits of phenotype and diseases via modulating gene dosage, position effects, alteration of downstream pathways, modification of chromosome structure, and position within the nucleus and disrupting coding regions in the genome. Associating copy number variations (CNVs) with growth and gene expression are a powerful approach for identifying genomic characteristics that contribute to phenotypic and genotypic variation. A previous study using next-generation sequencing illustrated that the choline kinase beta (CHKB), Krüpple-like factor 6 (KLF6), glypican 1(GPC1), and cholinergic receptor muscarinic 3 (CHRM3) genes reside within copy number variable regions (CNVRs) of yak populations that overlap with quantitative trait loci (QTLs) of meat quality and growth. As a result, this research aimed to determine the association of CNVs of the KLF6, CHKB, GPC1, and CHRM3 genes with growth traits in the Datong yak breed. The association between the CNV types of the KLF6, CHKB, GPC1, and CHRM3 genes and the growth traits in the Datong yak breed was determined by one-way analysis of variance (ANOVA) using SPSS software. The CNV types were classified as a loss (a copy number of 0 or 1), gain (a copy number >2), and normal (a copy number of 2) relative to the reference gene, BTF3 in the 387 individuals of Datong yak. These results indicated that the normal CNV types of the CHKB and GPC1 genes were significantly (P<0.05) associated with high body length, height and weight, and chest girth in six-month-old and five-year-old Datong yaks. On the other hand, the loss CNV types of the KLF6 gene is significantly (P<0.05) associated with body weight and length and chest girth at six-month-old and five-year-old Datong yaks. In the contrary, the gain CNV type of the CHRM3 gene is highly (P<0.05) associated with body weight, length, height, and chest girth in six-month-old and five-year-old. This work provides the first observation of the biological role of CNVs of the CHKB, KLF6, GPC1, and CHRM3 genes in the Datong yak breed and might, therefore, provide a novel opportunity to utilize data on CNVs in designing molecular markers for the selection of animal breeding programs for larger populations of various yak breeds. Therefore, we hypothesized that this study provided inclusive information on the application of CNVs of the CHKB, KLF6, GPC1, and CHRM3 genes in growth traits in Datong yaks and its possible function in bovine species.

Keywords: Copy number variation, growth traits, yak, genes

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Authors: Arjun, A. D. Singh

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Concrete the basic material using in construction across the global these days. The purpose of this special concrete is to provide extra strength and stability for irregular structure where the center of gravity is disturbed. In this paper an effort has been made to use different type of material aggregates has been discussed. We named As "STAR Aggregates" which has qualities to resist Shear, tension and compression forces. We have been divided into coarse aggregates and fine aggregates according to their sizes. Star Aggregates has interlocking behavior and cutting edge technology. Star aggregates had been draft and deign in Auto CAD and then analysis in ANSYS software. by using special aggregates we deign concrete grade of M40 for mega structures and irregular structure. This special concrete with STAR aggregates use in construction for irregular structure like Bridges, Skyscrapers or in deigned buildings.

Keywords: star aggregates, high performance concrete, material aggregates, interlocking

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Authors: Changmin Jiang

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In this paper, we build a theoretical model to investigate the relationship between two recent trends in airline frequent-flyer programs (FFPs): the adoption of the “coalition” business model with other commercial partners, and the separation from airlines’ operations. We show that commercial partners benefit from teaming up with FFP, while increasing the number of commercial partners will increase the total profit; it reduces the average profit of the parties involved. Furthermore, we show that the number of commercial partners of an FFP is negatively related with the benefit to keep the FFP in-house.

Keywords: frequent flyer program, coalition, commercial partners, spin-off

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Authors: Karwan K. Abdalrahman

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Due to the impacts of the internet and social media, new words and expressions enter the Kurdish language, and a number of familiarized words get new meanings. The case is especially true when the technique of transliteration is taken into consideration. Through transliteration, a number of selected words widely used on social media are entering the Kurdish media discourse. In addition, a selected number of Kurdish words get new cultural and psychological meanings. The significance of this study is to delve into the process of word formation in the Kurdish language and explore how new words and expressions are formed by social media users and got public recognition. First, the study investigates the English words that enter the Kurdish language through different social media platforms. All of these words are transliterated and are used in spoken and written discourses. Second, there are a specific number of Kurdish words that got new meanings in social media. As for these words, there are psychological and cultural factors that make people use these expressions for specific political reasons. It can be argued that they have an indirect political message along with their new linguistic usages. This is a qualitative study analyzing video content that was published in the last two years on social media platforms, including Facebook and YouTube. The collected data was analyzed based on the themes discussed above. The findings of the research can be summarized as follows: the widely used transliterated words have entered both the spoken and written discourses. Authors in online and offline newspapers, TV presenters, literary writers, columnists are using these new expressions in their writings. As for the Kurdish words with new meanings, they are also widely used for psychological, cultural, and political reasons.

Keywords: Kurdish language, social media, new meanings, transliteration, vocabulary

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Authors: Wasfi Al Salamat, Shaker Al-Kharouf

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This study aims to examine the determinants of financial stability for 13 commercial banks listed on the Amman stock exchange (ASE) over the period (2007-2016) after controlling for the independent variables: return on equity (ROE), return on assets (ROA), earnings per share (EPS), growth in gross domestic product (GDP), inflation rate and debt ratio to measure the financial stability by three main variables: capital adequacy, non-performing loans and the number of returned checks. The balanced panel data statistical approach has been used for data analysis. Results are estimated by using multiple regression models. The empirical results suggested that there is statistically significant negative effect of inflation rate and debt ratio on the capital adequacy while there is statistically significant positive effect of growth in gross domestic product on capital adequacy. In contrast, there is statistically significant negative effect of return on equity and growth in gross domestic product on the non-performing loans while there is statistically significant positive effect of inflation rate on non-performing loans. Finally, there is statistically significant negative effect of growth in gross domestic product on the number of returned checks while there is statistically significant positive effect of inflation rate on the number of returned checks.

Keywords: capital adequacy, financial stability, non-performing loans, number of returned checks, ASE

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Authors: Aswathy Rajagopal

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Many research agendas addressed interesting questions concerning the extent and character of water transport and many others looked at various phenomenon of urban waterfront development. The paper explore to highlight the importance of Inland Water Transportation(IWT) and the need for further development of IWT regulatory framework and for synergy between the inland navigation institutions both at policy and expert levels by taking the Backwater system of Kerala, India as the demonstration site. The author seeks to highlight the hurdles faced in integrating water transportation, the interchange between water and land and the waterfront development. The aim of the research is to look at the tools and methods that can be applied for waterfront regeneration and end with suggestions for policies and design considerations to guide the physical development along the proposed Kottayam –Chenganassery arterial waterway.

Keywords: waterways, inland water transportation (IWT), urban policy, waterfront development, Kerala backwaters

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Authors: L. Sierra, N. Gambetta, M. A. Garcia-Benau, M. Orta

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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

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Authors: Sireesha Tamada, Debraj Bhattacharjee, Pranab K. Dan, Prabha Bhola

Abstract:

The most important component in an automotive transmission system is the gearbox which controls the speed of the vehicle. In an automatic transmission, the right positioning of actuators ensures efficient transmission mechanism embodiment, wherein the challenge lies in formulating the number of actuators associated with modelling a gearbox. Data with respect to actuation and gear shifting sequence has been retrieved from the available literature, including patent documents, and has been used in this proposed heuristics based methodology for modelling actuation sequence in a gear box. This paper presents a methodological approach in designing a gearbox for the purpose of obtaining an optimal shifting sequence. The computational model considers factors namely, the number of stages and gear teeth as input parameters since these two are the determinants of the gear ratios in an epicyclic gear train. The proposed transmission schematic or stick diagram aids in developing the gearbox layout design. The number of iterations and development time required to design a gearbox layout is reduced by using this approach.

Keywords: automatic transmission, gear-shifting, multi-stage planetary gearbox, rank ordered clustering

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Authors: Peter Modregger, Özgül Öztürk

Abstract:

Glass fabric reinforced thermoplastic (GFRT) are composite materials, which combine low weight and resilient mechanical properties rendering them especially suitable for automobile construction. However, defects in the glass fabric as well as in the polymer matrix can occur during manufacturing, which may compromise component lifetime or even safety. One type of these defects is local fiber shifts, which can be difficult to detect. Recently, we have experimentally demonstrated the reliable detection of local fiber shifts by X-ray scattering based on the edge-illumination (EI) principle. EI constitutes a novel X-ray imaging technique that utilizes two slit masks, one in front of the sample and one in front of the detector, in order to simultaneously provide absorption, phase, and scattering contrast. The principle of contrast formation is as follows. The incident X-ray beam is split into smaller beamlets by the sample mask, resulting in small beamlets. These are distorted by the interaction with the sample, and the distortions are scaled up by the detector masks, rendering them visible to a pixelated detector. In the experiment, the sample mask is laterally scanned, resulting in Gaussian-like intensity distributions in each pixel. The area under the curves represents absorption, the peak offset refraction, and the width of the curve represents the scattering occurring in the sample. Here, scattering is caused by the numerous glass fiber/polymer matrix interfaces. In our recent publication, we have shown that the standard deviation of the absorption and scattering values over a selected field of view can be used to distinguish between intact samples and samples with local fiber shift defects. The quantification of defect detection performance was done by using p-values (p=0.002 for absorption and p=0.009 for scattering) and contrast-to-noise ratios (CNR=3.0 for absorption and CNR=2.1 for scattering) between the two groups of samples. This was further improved for the scattering contrast to p=0.0004 and CNR=4.2 by utilizing a harmonic decomposition analysis of the images. Thus, we concluded that local fiber shifts can be reliably detected by the X-ray scattering contrasts provided by EI. However, a potential application in, for example, production monitoring requires fast data acquisition times. For the results above, the scanning of the sample masks was performed over 50 individual steps, which resulted in long total scan times. In this paper, we will demonstrate that reliable detection of local fiber shift defects is also possible by using single images, which implies a speed up of total scan time by a factor of 50. Additional performance improvements will also be discussed, which opens the possibility for real-time acquisition. This contributes a vital step for the translation of EI to industrial applications for a wide variety of materials consisting of numerous interfaces on the micrometer scale.

Keywords: defects in composites, X-ray scattering, local fiber shifts, X-ray edge Illumination

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Authors: Jian Huang, Weixin Qian, Haitao Zhang, Weiyong Ying

Abstract:

Cobalt-gadolinium catalyst for Fischer-Tropsch synthesis was prepared by impregnation method with commercial silica gel, and its texture properties were characterized by BET, XRD, and TPR. The catalytic performance of the catalyst was tested in a fixed bed reactor. The results showed that the addition of gadolinium to the cobalt catalyst might decrease the size of cobalt particles, and increased the dispersion of catalytic active cobalt phases. The carbon number distributions for the catalysts was calculated by ASF equation.

Keywords: Fischer-Tropsch synthesis, cobalt-based catalysts, gadolinium, carbon number distributions

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Authors: Khalid Javed, Rashid Mahmood

Abstract:

The constitution empowers the Federal Government to collect taxes on income other than agricultural income, taxes on capital value, customs, excise duties and sales taxes. The Central Board of Revenue (CBR) and its subordinate departments administer the tax system. Each of the three principal taxes has a different history and different set of issues. For a large number of income tax payers the core of the business process is pre-audit and assessment by a tax official. This process gives considerable discretion to tax officials, with potential for abuse. Moreover, this process is also not tenable as the number of taxpayers increase. The report is focused on a total overhaul of the process and organization of income tax. Sales tax is recent and its process and organization is adjusted to the needs of an expanding tax base. These are based on self-assessment and selective audit. Similarly, in customs the accent is on accelerating and broadening the changes begun in recent years. Before long, central excise will be subsumed in sales tax. During the nineties, despite many changes in the tax regime and introduction of withholding and presumptive taxes, Federal Government tax to GDP ratio has varied narrowly around eleven percent. The tax base has grown but still remains narrow and skewed. The number of income tax filers is around one million.

Keywords: central board of revenue, GDP, sale tax, income tax

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Authors: Dhvanidevi N. Jadeja, Daya S. Kaul, Anurag A. Kandya

Abstract:

Municipal Solid Waste (MSW) collection in a city is performed in less effective manner which results in the poor management of the environment and natural resources. Municipal corporation does not possess efficient waste management and recycling programs because of the complex task involving many factors. Solid waste collection system depends upon various factors such as manpower, number and size of vehicles, transfer station size, dustbin size and weight, on-road traffic, and many others. These factors affect the collection cost, energy and overall municipal tax for the city. Generally, different types of waste are scattered throughout the city in a heterogeneous way that poses changes for efficient collection of solid waste. Efficient waste collection and transportation strategy must be effectively undertaken which will include optimization of routes, volume of waste, and manpower. Being these optimized, the overall cost can be reduced as the fuel and energy requirements would be less and also the municipal waste taxes levied will be less. To carry out the optimization study of collection system various data needs to be collected from the Ahmedabad municipal corporation such as amount of waste generated per day, number of workers, collection schedule, road maps, number of transfer station, location of transfer station, number of equipment (tractors, machineries), number of zones, route of collection etc. The ArcGis Network Analyst is introduced for the best routing identification applied in municipal waste collection. The simulation consists of scenarios of visiting loading spots in the municipality of Ahmedabad, considering dynamic factors like network traffic changes, closed roads due to natural or technical causes. Different routes were selected in a particular area of Ahmedabad city, and present routes were optimized to reduce the length of the routes, by using ArcGis Network Analyst. The result indicates up to 35% length minimization in the routes.

Keywords: collection routes, efficiency, municipal solid waste, optimization

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Authors: Behzad Ali Khan, M. Zubair Akbar Qureshi

Abstract:

The article analyzes the Darcy Forchheimer 2D Hybrid ferrofluid. The flow of a Hybrid ferrofluid is made due to an unsteady porous channel. The classical liquid water is treated as a based liquid. The flow in the permeable region is characterized by the Darcy-Forchheimer relation. Heat transfer phenomena are studied during the flow. The transformation of a partial differential set of equations into a strong ordinary differential frame is formed through appropriate variables. The numerical Shooting Method is executed for solving the simplified set of equations. In addition, a numerical analysis (ND-Solve) is utilized for the convergence of the applied technique. The influence of some flow model quantities like Pr (Prandtle number), r (porous medium parameter), F (Darcy-porous medium parameter), Re (Reynolds number), Pe (Peclet number) on velocity and temperature field are scrutinized and studied through sketches. Certain physical factors like f ''(η) (skin friction coefficient) and θ^'(η) (rate of heat transfer) are first derived and then presented through tables.

Keywords: darcy forcheimer, hybrid ferro fluid, porous medium, porous channel

Procedia PDF Downloads 158