Search results for: brine method
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 18999

Search results for: brine method

9069 The Effectiveness and Accuracy of the Schulte Holt IOL Toric Calculator Processor in Comparison to Manually Input Data into the Barrett Toric IOL Calculator

Authors: Gabrielle Holt

Abstract:

This paper is looking to prove the efficacy of the Schulte Holt IOL Toric Calculator Processor (Schulte Holt ITCP). It has been completed using manually inputted data into the Barrett Toric Calculator and comparing the number of minutes taken to complete the Toric calculations, the number of errors identified during completion, and distractions during completion. It will then compare that data to the number of minutes taken for the Schulte Holt ITCP to complete also, using the Barrett method, as well as the number of errors identified in the Schulte Holt ITCP. The data clearly demonstrate a momentous advantage to the Schulte Holt ITCP and notably reduces time spent doing Toric Calculations, as well as reducing the number of errors. With the ever-growing number of cataract surgeries taking place around the world and the waitlists increasing -the Schulte Holt IOL Toric Calculator Processor may well demonstrate a way forward to increase the availability of ophthalmologists and ophthalmic staff while maintaining patient safety.

Keywords: Toric, toric lenses, ophthalmology, cataract surgery, toric calculations, Barrett

Procedia PDF Downloads 93
9068 Seismic Performance of a Framed Structure Retrofitted with Damped Cable Systems

Authors: Asad Naeem, Minsung Kim, Jinkoo Kim

Abstract:

In this work, the effectiveness of damped cable systems (DCS) on the mitigation of earthquake-induced response of a framed structure is investigated. The seismic performance of DCS is investigated using fragility analysis and life cycle cost evaluation of an existing building retrofitted with DCS, and the results are compared with those of the structure retrofitted with viscous dampers. The comparison of the analysis results reveals that, due to the self-centering capability of the DCS, residual displacement becomes nearly zero in the structure retrofitted with the DCS. According to the fragility analysis, the structure retrofitted with the DCS has smaller probability of reaching a limit states compared to the structure with viscous dampers. It is also observed that both the initial and life cycle costs of the DCS method required for the seismic retrofit is smaller than those of the structure retrofitted with viscous dampers. Acknowledgment: This research was supported by a grant (17CTAP-C132889-01) from Technology Advancement Research Program (TARP) funded by Ministry of Land, Infrastructure, and Transport of Korean government.

Keywords: damped cable system, seismic retrofit, self centering, fragility analysis

Procedia PDF Downloads 453
9067 Collaborative Technology Implementation Success and Knowledge Capacity: Case of Tunisian Banks with Mixed Capital

Authors: Amira Khelil, Habib Affes

Abstract:

Organization resource planning implementation success is important. Today`s competitors in business, in enterprise resource planning and in managing are becoming one of the main tools of achieving competitiveness in business. Resource technologies are considered as an infrastructure to create and maintain business to improve front and back-office efficiency and effectiveness. This study is significant to bring new ideas in determining the key antecedents which are technological resource planning implementation based on knowledge capacity perspectives and help to understand the key success factor in the Tunisian banks. Based on a survey of 150 front office Tunisian agents working in Tunisian banks with mixed capital, using Groupware system, only 51 respondents had given feedback to this survey. By using Warp PLS 3.0, through several tests the relationship between knowledge capability and Groupware implementation success having beta coefficient 0.37 and P-Value <0.01. This result highlights that knowledge capability of bank agent can influence the success of the Groupware implementation.

Keywords: groupware implementation, knowledge capacity, partial least squares method, Tunisian banks

Procedia PDF Downloads 489
9066 Using Fishers Knowledge in Community Based Fisheries Management in River Nun Estuary, Niger Delta

Authors: Sabina Ngodigha, Roland Gbarabe, Aiyebatonworio Austin

Abstract:

A study of fisher’s knowledge (FK) and community-based fisheries management practices in River Nun estuary was conducted to assess the contribution of FK to fisheries resources conservation. A total of 390 fishers operates in the area of which 221 were interviewed based on having a minimum of 10 years of experience. Community-based fisheries management programme was introduced and implemented by fishermen’s union in 2010 for the sustainable management and conservation of fisheries resources. Local law introduced were: band on the use of mesh size of less than 5cm and band on chemical fishing. Defaulters were made to pay monetary fines ranging from #2,000 to #6,000 while fishers caught using chemicals to fish were arrested and landed over to the police for prosecution. The management method has enhanced conservation of fisheries resources which is a major source of livelihood for the people. Landings increased tremendously resulting in positive increase in the finances of the fishers. It is, therefore, pertinent to introduce community-based laws to check over exploitation of fisheries resources in the Niger Delta.

Keywords: community, conservation, fishers knowledge, local laws, management

Procedia PDF Downloads 277
9065 H∞ Fuzzy Integral Power Control for DFIG Wind Energy System

Authors: N. Chayaopas, W. Assawinchaichote

Abstract:

In order to maximize energy capturing from wind energy, controlling the doubly fed induction generator to have optimal power from the wind, generator speed and output electrical power control in wind energy system have a great importance due to the nonlinear behavior of wind velocities. In this paper purposes the design of a control scheme is developed for power control of wind energy system via H∞ fuzzy integral controller. Firstly, the nonlinear system is represented in term of a TS fuzzy control design via linear matrix inequality approach to find the optimal controller to have an H∞ performance are derived. The proposed control method extract the maximum energy from the wind and overcome the nonlinearity and disturbances problems of wind energy system which give good tracking performance and high efficiency power output of the DFIG.

Keywords: doubly fed induction generator, H-infinity fuzzy integral control, linear matrix inequality, wind energy system

Procedia PDF Downloads 347
9064 Synthesis and Characterization of Novel Hollow Silica Particle through DODAB Vesicle Templating

Authors: Eun Ju Park, Wendy Rusli, He Tao, Alexander M. Van Herk, Sanggu Kim

Abstract:

Hollow micro-/nano- structured materials have proven to be promising in wide range of applications, such as catalysis, drug delivery and controlled release, biotechnology, and personal and consumer care. Hollow sphere structures can be obtained through various templating approaches; colloid templates, emulsion templates, multi-surfactant templates, and single crystal templates. Vesicles are generally the self-directed assemblies of amphiphilic molecules including cationic, anionic, and cationic surfactants in aqueous solutions. The directed silica capsule formations were performed at the surface of dioctadecyldimethylammoniumbromide(DODAB) bilayer vesicles as soft template. The size of DODAB bilayer vesicles could be tuned by extrusion of a preheated dispersion of DODAB. The synthesized hollow silica particles were characterized by conventional TEM, cryo-TEM and SEM to determine the morphology and structure of particles and dynamic light scattering (DLS) method to measure the particle size and particle size distribution.

Keywords: characterization, DODAB, hollow silica particle, synthesis, vesicle

Procedia PDF Downloads 307
9063 The Functions of “Question” and Its Role in Education Process: Quranic Approach

Authors: Sara Tusian, Zahra Salehi Motaahed, Narges Sajjadie, Nikoo Dialame

Abstract:

One of the methods which have frequently been used in Quran is the “question”. In the Quran, in addition to the content, methods are also important. Using analysis-interpretation method, the present study has investigated Quranic questions, and extracted its functions from educational perspective. In so doing, it has first investigated all the questions in Quran and then taking the three-stage classification of education into account, it has offered question functions. The results obtained from this study suggest that question functions in Quran are presented in three categories: the preparation stage (including preparation of the audience, revising the insights, and internal Evolution); main body (including the granting the insight, and elimination of intellectual negligence and the question of innate and logical axioms, the introducting of the realm of thinking, creating emotional arousal and alleged in the claim) and the third stage as modification and revision (including invitation to move in the framework of tasks using the individual beliefs to reveal the contradictions and, Error detection and contribution to change the function) that each of which has a special role in the education process.

Keywords: education, question, Quranic questions, Quran

Procedia PDF Downloads 503
9062 Roadway Maintenance Management System

Authors: Chika Catherine Ayogu

Abstract:

Rehabilitation plays an important and integral part in the life of roadway rehabilitation management system. It is a systematic method for inspection and rating the roadway condition in a given area. The system performs a cost effective analysis of various maintenance and rehabilitation strategies. Finally the system prioritize and recommend roadway rehabilitation and maintenance to maximize results within a given budget amount. During execution of maintenance activity, the system also tracks labour, materials, equipment and cost for activities performed. The system implements physical assessment field inspection and rating of each street segment which is then entered into a database. The information is analyzed using a software, and provide recommendations and project future conditions. The roadway management system provides a deterioration curve for each segment based on input then assigns the most cost-effective maintenance strategy based on conditions, surface type and functional classification, and available budget. This paper investigates the roadway management system and its capabilities to assist in applying the right treatment to the right roadway at the right time so that expected service life of the roadway is extended as long as possible with acceptable cost.

Keywords: effectiveness, rehabilitation, roadway, software system

Procedia PDF Downloads 150
9061 Exploring the Factors Affecting the Intention of Using Mobile Phone E-Book by TAM and IDT

Authors: Yen-Ku Kuo, Chie-Bein Chen, Jyh-Yi Shih, Kuang-Yi Lin, Chien-Han Peng

Abstract:

This study is primarily concerned with exploring what factors affect the consumer’s intention of using mobile phone e-book. In developing research structure, we adopted technology acceptance model (TAM) and Innovation Diffusion Theory (IDT) as a foundation. The analysis method of structural equation model (SEM) was used to carry out this study. Subjects were 261 users who are using or used the mobile phone e-book. The findings can be summed up as follows: (1) The subjective norm and job relevance has non-significant and positive influence to the perceived usefulness. This represents now the user are still in a small number and most of them used it in non-work related purpose. (2) The output quality, result demonstrability and perceived ease of use were confirmed to have positive and significant influence to the perceived usefulness. (3) The moderator “innovative diffusion” affects the relationship between the attitude and behavior intention. These findings could be a reference for the practice and future study to make further exploration.

Keywords: mobile phone e-book, technology acceptance model (TAM), innovation diffusion theory (IDT), structural equation model (SEM)

Procedia PDF Downloads 510
9060 Environmental, Climate Change, and Health Outcomes in the World

Authors: Felix Aberu

Abstract:

The high rate of greenhouse gas (CO₂) emission and increased concentration of Carbon Dioxide in the atmosphere are not unconnected to both human and natural activities. This has caused climate change and global warming in the world. The adverse effect of these climatic changes has no doubt threatened human existence. Hence, this study examined the effects of environmental and climate influence on mortality and morbidity rates, with particular reference to the world’s leading CO₂ emission countries, using both the pre-estimation, estimation, and post-estimation techniques for more dependable outcomes. Hence, the System Generalized Method of Moments (SGMM) was adopted as the main estimation technique for the data analysis from 1996 to 2023. The coefficient of carbon emissions confirmed a positive and significant relationship among CO₂ emission, mortality, and morbidity rates in the world’s leading CO₂ emissions countries, which implies that carbon emission has contributed to mortality and morbidity rates in the world. Therefore, significant action should be taken to facilitate the expansion of environmental protection and sustainability initiatives in any CO₂ emissions nations of the world.

Keywords: environmental, mortality, morbidity, health outcomes, carbon emissions

Procedia PDF Downloads 54
9059 Effect of Si/Al Ratio on SSZ-13 Crystallization and Its Methanol-To-Olefins Catalytic Properties

Authors: Zhiqiang Xu, Hongfang Ma, Haitao Zhang, Weixin Qian, Weiyong Ying

Abstract:

SSZ-13 materials with different Si/Al ratio were prepared by varying the composition of aluminosilicate precursor solutions upon hydrothermal treatment at 150 °C. The Si/Al ratio of the initial system was systematically changed from 12.5 to infinity in order to study the limits of Al composition in precursor solutions for constructing CHA structure. The intermediates and final products were investigated by complementary techniques such as XRD, HRTEM, FESEM, and chemical analysis. NH3-TPD was used to study the Brønsted acidity of SSZ-13 samples with different Si/Al ratios. The effect of the Si/Al ratio on the precursor species, ultimate crystal size, morphology and yield was investigated. The results revealed that Al species determine the nucleation rate and the number of nuclei, which is tied to the morphology and yield of SSZ-13. The size of SSZ-13 increased and the yield decreased as the Si/Al ratio was improved. Varying Si/Al ratio of the initial system is a facile, commercially viable method of tailoring SSZ-13 crystal size and morphology. Furthermore, SSZ-13 materials with different Si/Al ratio were tested as catalysts for the methanol to olefins (MTO) reaction at 350 °C. SSZ-13 with the Si/Al ratio of 35 shows the best MTO catalytic performance.

Keywords: crystallization, MTO, Si/Al ratio, SSZ-13

Procedia PDF Downloads 294
9058 Database Playlists: Croatia's Popular Music in the Mirror of Collective Memory

Authors: Diana Grguric, Robert Svetlacic, Vladimir Simovic

Abstract:

Scientific research analytically explores database playlists by studying the memory culture through Croatian popular radio music. The research is based on the scientific analysis of databases developed on the basis of the playlist of ten Croatian radio stations. The most recent Croatian song on Statehood Day 2008-2013 is analyzed in order to gain insight into their (memory) potential in terms of storing, interpreting and presenting a national identity. The research starts with the general assumption that popular music is an efficient identifier, transmitter, and promoter of national identity. The aim of the scientific research of the database was to analytically reveal specific titles of Croatian popular songs that participate in marking memories and analyzing their symbolic capital to gain insight into the popular music experience of the past and to develop a new method of scientifically based analysis of specific databases.

Keywords: specific databases, popular radio music, collective memory, national identity

Procedia PDF Downloads 356
9057 Toughness of a Silt-Based Construction Material Reinforced with Fibers

Authors: Y. Shamas, S. Imanzadeh, A. Jarno, S. Taibi

Abstract:

Silt-based construction material is acknowledged since forever and lately received the researchers’ attention more than before as being an ecological and economical alternative for typical cement-based concrete. Silt-based material is known for its worldwide availability, cheapness, and various applications. Some rules should be defined to obtain a standardized method for the use of raw earth as a modern construction material; but first, its mechanical properties should be precisely studied to better understand its behavior in order to find new aspects in making it a better competitor for the cement concrete that is high energy-demanding in terms of gray energy. Some researches were performed on the raw earth material to enhance its characteristics as strength and ductility for their importance and their wide use for various materials. Yet, many other mechanical properties can be used to study the mechanical behavior of raw earth materials such as Young’smodulus and toughness. Studies concerning the toughness of material were rarely conducted previously except for metals despite its significant role associated to the energy absorbed by the material under loading before fracturing. The purpose of this paper is to restate different toughness definitions used in the literature and propose a new definition.

Keywords: silt-based material, raw earth concrete, stress-strain curve, energy, toughness

Procedia PDF Downloads 221
9056 Effects of Phase and Morphology on the Electrochemical and Electrochromic Performances of Tungsten Oxide and Tungsten-Molybdenum Oxide Nanostructures

Authors: Jinjoo Jung, Hayeon Won, Doyeong Jeong, Do Hyung Kim

Abstract:

We present the electrochemical and electrochromic performance of the novel crystalline tungsten oxide and tungsten-molybdenum oxide nanostructures synthesized by utilizing solvo-thermal method with hexacarbonyl tungsten, hexacarbonyl molybdenum, and ethyl alcohol. The morphology and phase of the prepared products were highly dependent on the synthesis conditions such as synthesis and annealing temperature, synthesis time, and precursor ratio. The tungsten oxide nanostructures (TCNs) have urchin-like or spherical nanostructure with different phase of W18O49 and WO3. The morphology of tungsten-molybdenum oxide nanostructures (TMONs) is basically similar to that of TCNs. However, the morphology and phase of TMONs are more diverse and are strongly dependent on the composition ratios of W/Mo in the precursor. The electrochemical properties depending on their morphologies and phases of TCNs and TMONs are compared using cyclic voltammetry and galvanostatic charge/discharge tests. The relationship between the electrochromic performance and phase structures/morphologies of nanostructured TCNs and TMONs are systematically investigated.

Keywords: electrochemical, electrochromic, tungsten oxide, tungsten-molybdenum oxide

Procedia PDF Downloads 590
9055 Representativity Based Wasserstein Active Regression

Authors: Benjamin Bobbia, Matthias Picard

Abstract:

In recent years active learning methodologies based on the representativity of the data seems more promising to limit overfitting. The presented query methodology for regression using the Wasserstein distance measuring the representativity of our labelled dataset compared to the global distribution. In this work a crucial use of GroupSort Neural Networks is made therewith to draw a double advantage. The Wasserstein distance can be exactly expressed in terms of such neural networks. Moreover, one can provide explicit bounds for their size and depth together with rates of convergence. However, heterogeneity of the dataset is also considered by weighting the Wasserstein distance with the error of approximation at the previous step of active learning. Such an approach leads to a reduction of overfitting and high prediction performance after few steps of query. After having detailed the methodology and algorithm, an empirical study is presented in order to investigate the range of our hyperparameters. The performances of this method are compared, in terms of numbers of query needed, with other classical and recent query methods on several UCI datasets.

Keywords: active learning, Lipschitz regularization, neural networks, optimal transport, regression

Procedia PDF Downloads 80
9054 Coaxial Helix Antenna for Microwave Coagulation Therapy in Liver Tissue Simulations

Authors: M. Chaichanyut, S. Tungjitkusolmun

Abstract:

This paper is concerned with microwave (MW) ablation for a liver cancer tissue by using helix antenna. The antenna structure supports the propagation of microwave energy at 2.45 GHz. A 1½ turn spiral catheter-based microwave antenna applicator has been developed. We utilize the three-dimensional finite element method (3D FEM) simulation to analyze where the tissue heat flux, lesion pattern and volume destruction during MW ablation. The configurations of helix antenna where Helix air-core antenna and Helix Dielectric-core antenna. The 3D FEMs solutions were based on Maxwell and bio-heat equations. The simulation protocol was power control (10 W, 300s). Our simulation result, both helix antennas have heat flux occurred around the helix antenna and that can be induced the temperature distribution similar (teardrop). The region where the temperature exceeds 50°C the microwave ablation was successful (i.e. complete destruction). The Helix air-core antenna and Helix Dielectric-core antenna, ablation zone or axial ratios (Widest/length) were respectively 0.82 and 0.85; the complete destructions were respectively 4.18 cm³ and 5.64 cm³.

Keywords: liver cancer, Helix antenna, finite element, microwave ablation

Procedia PDF Downloads 309
9053 Structuring and Visualizing Healthcare Claims Data Using Systems Architecture Methodology

Authors: Inas S. Khayal, Weiping Zhou, Jonathan Skinner

Abstract:

Healthcare delivery systems around the world are in crisis. The need to improve health outcomes while decreasing healthcare costs have led to an imminent call to action to transform the healthcare delivery system. While Bioinformatics and Biomedical Engineering have primarily focused on biological level data and biomedical technology, there is clear evidence of the importance of the delivery of care on patient outcomes. Classic singular decomposition approaches from reductionist science are not capable of explaining complex systems. Approaches and methods from systems science and systems engineering are utilized to structure healthcare delivery system data. Specifically, systems architecture is used to develop a multi-scale and multi-dimensional characterization of the healthcare delivery system, defined here as the Healthcare Delivery System Knowledge Base. This paper is the first to contribute a new method of structuring and visualizing a multi-dimensional and multi-scale healthcare delivery system using systems architecture in order to better understand healthcare delivery.

Keywords: health informatics, systems thinking, systems architecture, healthcare delivery system, data analytics

Procedia PDF Downloads 348
9052 The Impact of Human Resources Management on the Job Security of Self-Initiated Expatriates after the Brexit

Authors: Yllka Hysaj, Ylberina Hysaj Arifi

Abstract:

Recently, with BREXIT taking place, organizations and employees have been affected in the way of job and employment security. Career-oriented human resources management (HRM) practices are likely to facilitate self-initiated expatriates’ adjustment to the host country. This was related to the career security (job security and employment security), which were missing in their home country and seemed to be important elements to adjust to the host country. The aim of this study is to assess whether the perception of career security by Frances self-initiated expatriates (SIEs) have changed in the wake of the referendum result. Quantitative research method will be used, and the data will be collected through electronic questionnaires. Data will be analyzed through Statistical Package for the Social Sciences (SPSS). The study variables will include an adjustment to the host country, HRM practices, employability, and job security. Predicted results consist that career-oriented HRM practices are positively related to the adjustment to the host country, employability, and job security. However, with Brexit, there might be a negative relationship between career-oriented HRM practices and job security.

Keywords: migration, self-initiated expatriates, Brexit, job security

Procedia PDF Downloads 170
9051 Evaluation of Soil Thermal-Entropy Properties with a Single-Probe Heat-Pulse Technique

Authors: Abdull Halim Abdull, Nasiman Sapari, Mohammad Haikal Asyraf Bin Anuar

Abstract:

Although soil thermal properties are required in many areas to improve oil recovery, they are seldom measured on a routine basis. Reasons for this are unclear, but may be related to a lack of suitable instrumentation and entropy theory. We integrate single probe thermal gradient for the radial conduction of a short-duration heat pulse away from a single electrode source, and compared it with the theory for an instantaneously heated line source. By measuring the temperature response at a short distance from the line source, and applying short-duration heat-pulse theory, we can extract all the entropy properties, the thermal diffusivity, heat capacity, and conductivity, from a single heat-pulse measurement. Results of initial experiments carried out on air-dry sand and clay materials indicate that this heat-pulse method yields soil thermal properties that compare well with thermal properties measured by single electrode.

Keywords: entropy, single probe thermal gradient, soil thermal, probe heat

Procedia PDF Downloads 447
9050 Impact of Masonry Joints on Detection of Humidity Distribution in Aerated Concrete Masonry Constructions by Electric Impedance Spectrometry Measurements

Authors: Sanita Rubene, Martins Vilnitis, Juris Noviks

Abstract:

Aerated concrete is a load bearing construction material, which has high heat insulation parameters. Walls can be erected from aerated concrete masonry constructions and in perfect circumstances additional heat insulation is not required. The most common problem in aerated concrete heat insulation properties is the humidity distribution throughout the cross section of the masonry elements as well as proper and conducted drying process of the aerated concrete construction because only dry aerated concrete masonry constructions can reach high heat insulation parameters. In order to monitor drying process of the masonry and detect humidity distribution throughout the cross section of aerated concrete masonry construction application of electrical impedance spectrometry is applied. Further test results and methodology of this non-destructive testing method is described in this paper.

Keywords: aerated concrete, electrical impedance spectrometry, humidity distribution, non-destructive testing

Procedia PDF Downloads 329
9049 Surveying the Effect of Cybernetics on Knowledge Management from Users' Viewpoint Who Are Members of Electronic Discussion Groups (ALA, ALIA)

Authors: Mitra Ghiasi, Roghayeh Ghorbani Bousari

Abstract:

Nowadays, the aim of the organizations is to gain sustainable competitive. So, developing their intellectual capital, encouraging innovation, increasing suitable performance can be done by knowledge management. Knowledge turns into science if knowledge is used to improve decision making, decision quality and make effective decisions. The current research intends to investigate the relationship between cybernetics and knowledge management from the perspective of users who are members of electronic discussion groups (ALA, ALIA). The research methodology is survey method, and it is a type of correlation research. Cybernetics and knowledge management questionnaires used for collecting data. The questionnaire that was designed in electronic format, distributed among two electronic discussion groups during 30 days and completed by 100 members of each electronic discussion groups. The finding of this research showed that although cybernetics has an impact on knowledge management, there is no significant difference between the ALA and ALIA user's view regard to effect of cybernetics on knowledge management. The results also indicated that this conceptual model is consistent with the data collected from the sample.

Keywords: ALA discussion group, ALIA discussion group, cybernetics, knowledge management

Procedia PDF Downloads 239
9048 Exploring Students’ Views on Science Education

Authors: Ahmad Alshammari

Abstract:

This study focused on exploring the students’ views about the science education in intermediate stage in State of Kuwait. This study used Social-Culture Theory (SCT) as a theoretical framework to understand the science curriculum reform process through the socio-cultural context and to discuss and explain the study findings. This study used a multi-method design, with both quantitative and qualitative methods to collect the data: students’ questionnaires and interviews. The study sample was selected randomly. First, the questionnaire was conducted with 647 students. Then 30 students (5 in each of 6 focus groups) were chosen to conduct the in-depth interviews. The findings of this study indicated the generally negative views of most of the students about the new science curriculum. The findings showed that most of the students have a negative attitude toward science, they have difficulty understanding most of the lessons, and they do not enjoy studying the science subject. This study recommends reviewing the new science curriculum (now currently in use) and taking into account the perspectives of the students about this curriculum. Developing and adapting the new science curriculum took place without taking into consideration the socio-culture and Islamic religion of Kuwaiti students. The MoE should deal with the relationship between science and culture and between science and religion, integrating more relevant science into the curriculum.

Keywords: science education, students views, science curriculum, curriculum development

Procedia PDF Downloads 319
9047 Tax Avoidance During The Financial Crisis: Role Of Independent Commissioners And External Auditors

Authors: Yasir Ramadhan

Abstract:

This study aims to investigate tax avoidance practices when a financial crisis occurs due to the effects of the COVID-19 pandemic. This study also finds out how the influence of independent commissioners and external auditors on tax avoidance practices during the COVID-19 pandemic. Tax avoidance practices are measured by the current ETR. The role of the independent board of commissioners is measured by the proportion of independent commissioners in the composition of the board of commissioners, while the external auditor is measured by audit quality. In this study, there were 342 observations of companies listed on the Indonesia Stock Exchange from 2019 to 2020. This study used the difference-in-differences (DiD) method in data analysis. The results of this study indicate that companies do tax avoidance during the COVID-19 pandemic. Meanwhile, independent commissioners and qualified audits are not proven to be able to negate tax avoidance practices during the COVID-19 Pandemic. These results also show that a higher proportion of independent commissioners and audit quality are not sufficient for countries with low levels of auditor litigation and investor protection and weak regulatory frameworks.

Keywords: audit, commissioner, tax avoidance, COVID-19 pandemic

Procedia PDF Downloads 147
9046 CFD Study of Free Surface Flows Resulting from a Dam-Breaking

Authors: Sonia Ben Hamza, Sabra Habli, Nejla Mahjoub Saïd, Hervé Bournot, Georges Le Palec

Abstract:

Free surface flows caused by dam breaks in channels or rivers is an attention-getting subject to the engineering practice, however, the studies are few to be reported. In this paper, a numerical investigation of unsteady free surface flows resulting from a dam-breaking in a rectangular channel is studied. Numerical computations were carried out using ANSYS Fluent which is based on the finite volume approach. The air/water interface was modeled with the volume of fluid method (VOF). Verification for a typical dam-break problem is analyzed by comparing the present results with others and very good agreement is obtained. The present approach is then used to predict the characteristics of free surface flow due to the dam breaking in channel. The characteristics of complex unsteady free surface flow in these examples are clearly explained. The numerical results show that the flow became more disturbed after impacting the vertical wall, then a recirculation zone, as well as turbulence phenomena, were created. At this instant, a cavity of air was included on the flow. The results agree well with the experimental data found in the literature.

Keywords: CFD, dam-break, free surface, turbulent flows, VOF

Procedia PDF Downloads 308
9045 Roadmaps as a Tool of Innovation Management: System View

Authors: Matich Lyubov

Abstract:

Today roadmaps are becoming commonly used tools for detecting and designing a desired future for companies, states and the international community. The growing popularity of this method puts tasks such as identifying basic roadmapping principles, creation of concepts and determination of the characteristics of the use of roadmaps depending on the objectives as well as restrictions and opportunities specific to the study area on the agenda. However, the system approach, e.g. the elements which are recognized to be major for high-quality roadmapping, remains one of the main fields for improving the methodology and practice of their development as limited research was devoted to the detailed analysis of the roadmaps from the view of system approach. Therefore, this article is an attempt to examine roadmaps from the view of the system analysis, to compare areas, where, as a rule, roadmaps and systems analysis are considered the most effective tools. To compare the structure and composition of roadmaps and systems models the identification of common points between construction stages of roadmaps and system modeling and the determination of future directions for research roadmaps from a systems perspective are of special importance.

Keywords: technology roadmap, roadmapping, systems analysis, system modeling, innovation management

Procedia PDF Downloads 311
9044 Value Engineering and Its Impact on Drainage Design Optimization for Penang International Airport Expansion

Authors: R.M. Asyraf, A. Norazah, S.M. Khairuddin, B. Noraziah

Abstract:

Designing a system at present requires a vital, challenging task; to ensure the design philosophy is maintained in economical ways. This paper perceived the value engineering (VE) approach applied in infrastructure works, namely stormwater drainage. This method is adopted in line as consultants have completed the detailed design. Function Analysis System Technique (FAST) diagram and VE job plan, information, function analysis, creative judgement, development, and recommendation phase are used to scrutinize the initial design of stormwater drainage. An estimated cost reduction using the VE approach of 2% over the initial proposal was obtained. This cost reduction is obtained from the design optimization of the drainage foundation and structural system, where the pile design and drainage base structure are optimized. Likewise, the design of the on-site detention tank (OSD) pump was revised and contribute to the cost reduction obtained. This case study shows that the VE approach can be an important tool in optimizing the design to reduce costs.

Keywords: value engineering, function analysis system technique, stormwater drainage, cost reduction

Procedia PDF Downloads 145
9043 Iran’s Sexual and Reproductive Rights Roll-Back: An Overview of Iran’s New Population Policies

Authors: Raha Bahreini

Abstract:

This paper discusses the roll-back of women’s sexual and reproductive rights in the Islamic Republic of Iran, which has come in the wake of a striking shift in the country’s official population policies. Since the late 1980s, Iran has won worldwide praise for its sexual and reproductive health and services, which have contributed to a steady decline in the country’s fertility rate–from 7.0 births per women in 1980 to 5.5 in 1988, 2.8 in 1996 and 1.85 in 2014. This is owed to a significant increase in the voluntary use of modern contraception in both rural and urban areas. In 1976, only 37 per cent of women were using at least one method of contraception; by 2014 this figure had reportedly risen to a high of nearly 79 per cent for married girls and women living in urban areas and 73.78 per cent for those living in rural areas. Such progress may soon be halted. In July 2012, Iran’s Supreme Leader Ayatollah Sayed Ali Khamenei denounced Iran’s family planning policies as an imitation of Western lifestyle. He exhorted the authorities to increase Iran’s population to 150 to 200 million (from around 78.5 million), including by cutting subsidies for contraceptive methods and dismantling the state’s Family and Population Planning Programme. Shortly thereafter, Iran’s Minister of Health and Medical Education announced the scrapping of the budget for the state-funded Family and Population Planning Programme. Iran’s Parliament subsequently introduced two bills; the Comprehensive Population and Exaltation of Family Bill (Bill 315), and the Bill to Increase Fertility Rates and Prevent Population Decline (Bill 446). Bill 446 outlaws voluntary tubectomies, which are believed to be the second most common method of modern contraception in Iran, and blocks access to information about contraception, denying women the opportunity to make informed decisions about the number and spacing of their children. Coupled with the elimination of state funding for Iran’s Family and Population Programme, the move would undoubtedly result in greater numbers of unwanted pregnancies, forcing more women to seek illegal and unsafe abortions. Bill 315 proposes various discriminatory measures in the areas of employment, divorce, and protection from domestic violence in order to promote a culture wherein wifedom and child-bearing is seen as women’s primary duty. The Bill, for example, instructs private and public entities to prioritize, in sequence, men with children, married men without children and married women with children when hiring for certain jobs. It also bans the recruitment of single individuals as family law lawyers, public and private school teachers and members of the academic boards of universities and higher education institutes. The paper discusses the consequences of these initiatives which would, if continued, set the human rights of women and girls in Iran back by decades, leaving them with a future shaped by increased inequality, discrimination, poor health, limited choices and restricted freedoms, in breach of Iran’s international human rights obligations.

Keywords: family planning and reproductive health, gender equality and empowerment of women, human rights, population growth

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9042 Synthesis and Characterization of CaZrTi2O7 from Tartrate Precursor Employing Microwave Heating Technique

Authors: B. M. Patil, S. R. Dharwadkar

Abstract:

Zirconolite (CaZrTi2O7) is one of the three major phases in the synthetic ceramic 'SYNROC' which is used for immobilization of high-level nuclear waste and also acts as photocatalytic and photophysical properties. In the present work the nanocrystalline CaZrTi2O7 was synthesized from Calcium Zirconyl Titanate tartrate precursor (CZTT) employing two different heating techniques such as Conventional heating (Muffle furnace) and Microwave heating (Microwave Oven). Thermal decomposition of the CZTT precursors in air yielded nanocrystalline CaZrTi2O7 powder as the end product. The products obtained by annealing the CZTT precursor using both heating method were characterized using simultaneous TG-DTA, FTIR, XRD, SEM, TEM, NTA and thermodilatometric study. The physical characteristics such as crystallinity, morphology and particle size of the product obtained by heating the CZTT precursor at the different temperatures in a Muffle furnace and Microwave oven were found to be significantly different. The microwave heating technique considerably lowered the synthesis temperature of CaZrTi2O7. The influence of microwave heating was more pronounced as compared to Muffle furnace heating. The details of the synthesis of CaZrTi2O7 from CZTT precursor are discussed.

Keywords: CZTT, CaZrTi2O7, microwave, SYNROC, zirconolite

Procedia PDF Downloads 165
9041 Four-dimensional (4D) Decoding Information Presented in Reports of Project Progress in Developing Countries

Authors: Vahid Khadjeh Anvary, Hamideh Karimi Yazdi

Abstract:

Generally, the tool of comparison between performance of each stage in the life of a project, is the number of project progress during that period, which in most cases is only determined as one-dimensional with referring to one of three factors (physical, time, and financial). In many projects in developing countries there are controversies on accuracy and the way of analyzing progress report of projects that hinders getting definitive and engineering conclusions on the status of project.Identifying weakness points of this kind of one-dimensional look on project and determining a reliable and engineering approach for multi-dimensional decoding information receivable from project is of great importance in project management.This can be a tool to help identification of hidden diseases of project before appearing irreversible symptoms that are usually delays or increased costs of execution. The method used in this paper is defining and evaluating a hypothetical project as an example analyzing different scenarios and numerical comparison of them along with related graphs and tables. Finally, by analyzing different possible scenarios in the project, possibility or impossibility of predicting their occurrence is examine through the evidence.

Keywords: physical progress, time progress, financial progress, delays, critical path

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9040 Research on the Landscape of Xi'an Ancient City Based on the Poetry Text of Tang Dynasty

Authors: Zou Yihui

Abstract:

The integration of the traditional landscape of the ancient city and the poet's emotions and symbolization into ancient poetry is the unique cultural gene and spiritual core of the historical city, and re-understanding the historical landscape pattern from the poetry is conducive to continuing the historical city context and improving the current situation of the gradual decline of the poetry of the modern historical urban landscape. Starting from Tang poetry uses semantic analysis methods、combined with text mining technology, entry mining, word frequency analysis, and cluster analysis of the landscape information of Tang Chang'an City were carried out, and the method framework for analyzing the urban landscape form based on poetry text was constructed. Nearly 160 poems describing the landscape of Tang Chang'an City were screened, and the poetic landscape characteristics of Tang Chang'an City were sorted out locally in order to combine with modern urban spatial development to continue the urban spatial context.

Keywords: Tang Chang'an City, poetic texts, semantic analysis, historical landscape

Procedia PDF Downloads 63