Search results for: multi-scale feature extraction

Authors: Taki Eddine Seghier, Mohd Hamdan Ahmad, Yaik-Wah Lim, Samuel Opeyemi Williams

Abstract:

The assessment of building sustainability to achieve a specific green benchmark and the preparation of the required documents in order to receive a green building certification, both are considered as major challenging tasks for green building design team. However, this labor and time-consuming process can take advantage of the available Building Information Modeling (BIM) features such as material take-off and scheduling. Furthermore, the workflow can be automated in order to track potentially achievable credit points and provide rating feedback for several design options by using integrated Visual Programing (VP) to handle the stored parameters within the BIM model. Hence, this study proposes a BIM-based tool that uses Green Building Index (GBI) rating system requirements as a unique input case to evaluate the building sustainability in the design stage of the building project life cycle. The tool covers two key models for data extraction, firstly, a model for data extraction, calculation and the classification of achievable credit points in a green template, secondly, a model for the generation of the required documents for green building certification. The tool was validated on a BIM model of residential building and it serves as proof of concept that building sustainability assessment of GBI certification can be automatically evaluated and documented through BIM.

Keywords: green building rating system, GBRS, building information modeling, BIM, visual programming, VP, sustainability assessment

Procedia PDF Downloads 322

Authors: Yili Chen, Xiaokun Liang, Zhicheng Zhang, Yaoqin Xie

Abstract:

In an effort to restore visual perception in retinal diseases, an electronic retinal prosthesis with thousands of electrodes has been developed. The image processing strategies of retinal prosthesis system converts the original images from the camera to the stimulus pattern which can be interpreted by the brain. Practically, the original images are with more high resolution (256x256) than that of the stimulus pattern (such as 25x25), which causes a technical image processing challenge to do large-capacity image information reduction. In this paper, we focus on developing an efficient image processing stimulus pattern extraction algorithm by using a single cue saliency map for extracting salient objects in the image with an optimal trimming threshold. Experimental results showed that the proposed stimulus pattern extraction algorithm performs quite well for different scenes in terms of the stimulus pattern. In the algorithm performance experiment, our proposed SCSPE algorithm have almost five times of the score compared with Boyle’s algorithm. Through experiment s we suggested that when there are salient objects in the scene (such as the blind meet people or talking with people), the trimming threshold should be set around 0.4max, in other situations, the trimming threshold values can be set between 0.2max-0.4max to give the satisfied stimulus pattern.

Keywords: retinal prosthesis, image processing, region of interest, saliency map, trimming threshold selection

Procedia PDF Downloads 243

Authors: Luisa Maria Arrechea Fajardo, Luz Stella Cadavid Rodriguez

Abstract:

Fish is one of the most commercialized foods worldwide. However, this industry only takes advantage of about 55% of the product's weight, the rest is converted into waste, which is mainly composed of viscera, gills, scales and spines. Consequently, if these wastes are not used or disposed of properly, they cause serious environmental impacts. This is the case of Tumaco (Colombia), the second largest producer of marine fisheries on the Colombian Pacific coast, where artisanal fishermen process more than 50% of the commercialized volume. There, fishing waste is disposed primarily in the ocean, causing negative impacts on the environment and society. Therefore, in the present research, a proposal was made to take advantage of fishing waste through anaerobic treatments, through which it is possible to obtain products with high added value from organic waste. The research was carried out in four stages. First, the production of volatile fatty acids (VFA) in semi-continuous 4L reactors was studied, evaluating three hydraulic retention times (HRT) (10, 7 and 5 days) with four organic loading rates (OLR) (16, 14, 12 and 10 gVS/L/day), the experiment was carried out for 150 days. Subsequently, biogas production was evaluated from the solid digestate generated in the VFA production reactors, initially evaluating the biochemical methane potential (BMP) of 4 total solid concentrations (1, 2, 4 and 6% TS), for 40 days and then, with the optimum TS concentration (2 gVS/L/day), 2 HRT (15 and 20 days) in semi-continuous reactors, were evaluated for 100 days. Finally, the integration of the processes was carried out with the best conditions found, a first phase of VFA production from fishing waste and a second phase of biogas production from unrecovered VFAs and unprocessed material Additionally, an VFA membrane extraction system was included. In the first phase, a liquid digestate with a concentration and VFA production yield of 59.04 gVFA/L and 0.527 gVFA/gVS, respectively, was obtained, with the best condition found (HRT:7 days and OLR: 16 gVS/L/día), where acetic acid and isobutyric acid were the predominant acids. In the second phase of biogas production, a BMP of 0.349 Nm3CH4/KgVS was reached, and it was found as best HRT 20 days. In the integration, the isovaleric, butyric and isobutyric acid were the VFA with the highest percentage of extraction, additionally a 106.67% increase in biogas production was achieved. This research shows that anaerobic treatments are a promising technology for an environmentally safe management of fishing waste and presents the basis of a possible biorefinery.

Keywords: biogas production, fishing waste, VFA membrane extraction, VFA production

Procedia PDF Downloads 112

Authors: Yunwei Tang, Linhai Jing, Hui Li, Qingjie Liu, Xiuxia Li, Qi Yan, Haifeng Ding

Abstract:

The giant panda (Ailuropoda melanoleuca) is an endangered species, mainly live in central China, where bamboos act as the main food source of wild giant pandas. Knowledge of spatial distribution of bamboos therefore becomes important for identifying the habitat of giant pandas. There have been ongoing studies for mapping bamboos and other tree species using remote sensing. WorldView-2 (WV-2) is the first high resolution commercial satellite with eight Multi-Spectral (MS) bands. Recent studies demonstrated that WV-2 imagery has a high potential in classification of tree species. The advanced classification techniques are important for utilising high spatial resolution imagery. It is generally agreed that object-based image analysis is a more desirable method than pixel-based analysis in processing high spatial resolution remotely sensed data. Classifiers that use spatial information combined with spectral information are known as contextual classifiers. It is suggested that contextual classifiers can achieve greater accuracy than non-contextual classifiers. Thus, spatial correlation can be incorporated into classifiers to improve classification results. The study area is located at Wuyipeng area in Wolong, Sichuan Province. The complex environment makes it difficult for information extraction since bamboos are sparsely distributed, mixed with brushes, and covered by other trees. Extensive fieldworks in Wuyingpeng were carried out twice. The first one was on 11th June, 2014, aiming at sampling feature locations for geometric correction and collecting training samples for classification. The second fieldwork was on 11th September, 2014, for the purposes of testing the classification results. In this study, spectral separability analysis was first performed to select appropriate MS bands for classification. Also, the reflectance analysis provided information for expanding sample points under the circumstance of knowing only a few. Then, a spatially weighted object-based k-nearest neighbour (k-NN) classifier was applied to the selected MS bands to identify seven land cover types (bamboo, conifer, broadleaf, mixed forest, brush, bare land, and shadow), accounting for spatial correlation within classes using geostatistical modelling. The spatially weighted k-NN method was compared with three alternatives: the traditional k-NN classifier, the Support Vector Machine (SVM) method and the Classification and Regression Tree (CART). Through field validation, it was proved that the classification result obtained using the spatially weighted k-NN method has the highest overall classification accuracy (77.61%) and Kappa coefficient (0.729); the producer’s accuracy and user’s accuracy achieve 81.25% and 95.12% for the bamboo class, respectively, also higher than the other methods. Photos of tree crowns were taken at sample locations using a fisheye camera, so the canopy density could be estimated. It is found that it is difficult to identify bamboo in the areas with a large canopy density (over 0.70); it is possible to extract bamboos in the areas with a median canopy density (from 0.2 to 0.7) and in a sparse forest (canopy density is less than 0.2). In summary, this study explores the ability of WV-2 imagery for bamboo extraction in a mountainous region in Sichuan. The study successfully identified the bamboo distribution, providing supporting knowledge for assessing the habitats of giant pandas.

Keywords: bamboo mapping, classification, geostatistics, k-NN, worldview-2

Procedia PDF Downloads 309

Authors: Sudha T., Naveen C.

Abstract:

Dengue is a serious public health issue that causes significant annual economic and welfare burdens on nations. However, enhanced optimization techniques and quantitative modeling approaches can predict the incidence of dengue. By advocating for a data-driven approach, public health officials can make informed decisions, thereby improving the overall effectiveness of sudden disease outbreak control efforts. The National Oceanic and Atmospheric Administration and the Centers for Disease Control and Prevention are two of the U.S. Federal Government agencies from which this study uses environmental data. Based on environmental data that describe changes in temperature, precipitation, vegetation, and other factors known to affect dengue incidence, many predictive models are constructed that use different machine learning methods to estimate weekly dengue cases. The first step involves preparing the data, which includes handling outliers and missing values to make sure the data is prepared for subsequent processing and the creation of an accurate forecasting model. In the second phase, multiple feature selection procedures are applied using various machine learning models and optimization techniques. During the third phase of the research, machine learning models like the Huber Regressor, Support Vector Machine, Gradient Boosting Regressor (GBR), and Support Vector Regressor (SVR) are compared with several optimization techniques for feature selection, such as Harmony Search and Genetic Algorithm. In the fourth stage, the model's performance is evaluated using Mean Square Error (MSE), Mean Absolute Error (MAE), and Root Mean Square Error (RMSE) as assistance. Selecting an optimization strategy with the least number of errors, lowest price, biggest productivity, or maximum potential results is the goal. In a variety of industries, including engineering, science, management, mathematics, finance, and medicine, optimization is widely employed. An effective optimization method based on harmony search and an integrated genetic algorithm is introduced for input feature selection, and it shows an important improvement in the model's predictive accuracy. The predictive models with Huber Regressor as the foundation perform the best for optimization and also prediction.

Keywords: deep learning model, dengue fever, prediction, optimization

Procedia PDF Downloads 62

Authors: Kiran Kumar K., Ramesh Babu Bejjam, Atul Najan

Abstract:

A thermosyphon system is a heat transfer loop which operates on the basis of gravity and buoyancy forces. It guarantees a good reliability and low maintenance cost as it does not involve any mechanical pump. Therefore it can be used in many industrial applications such as refrigeration and air conditioning, electronic cooling, nuclear reactors, geothermal heat extraction, etc. But flow instabilities and loop configuration are the major problems in this system. Several previous researchers studied that stabilities can be suppressed by using nanofluids as loop fluid. In the present study a rectangular thermosyphon loop with end heat exchangers are considered for the study. This configuration is more appropriate for many practical applications such as solar water heater, geothermal heat extraction, etc. In the present work, steady-state analysis is carried out on thermosyphon loop with parallel flow coaxial heat exchangers at heat source and heat sink. In this loop nano fluid is considered as the loop fluid and water is considered as the external fluid in both hot and cold heat exchangers. For this analysis one-dimensional homogeneous model is developed. In this model, conservation equations like conservation of mass, momentum, energy are discretized using finite difference method. A computer code is written in MATLAB to simulate the flow in thermosyphon loop. A comparison in terms of heat transfer is made between water and nano fluid as working fluids in the loop.

Keywords: heat exchanger, heat transfer, nanofluid, thermosyphon loop

Procedia PDF Downloads 473

Authors: Venkat Kamavaram, Ravi Pare

Abstract:

Modern warfighters experience extreme environmental conditions in many of their operational and training activities. In temperatures exceeding 95°F, the body’s temperature regulation can no longer cool through convection and radiation. In this case, the only cooling mechanism is evaporation. However, evaporative cooling is often compromised by excessive humidity. Natural cooling mechanisms can be further compromised by clothing and protective gear, which trap hot air and moisture close to the body. Creating an efficient heat extraction apparel system that is also lightweight without hindering dexterity or mobility of personnel working in extreme temperatures is a difficult technical challenge and one that needs to be addressed to increase the probability for the future success of the US military. To address this challenge, Oceanit Laboratories, Inc. has developed and patented a Liquid Cooled Garment (LCG) more effective than any on the market today. Oceanit’s LCG is a form-fitting garment with a network of thermally conductive tubes that extracts body heat and can be worn under all authorized and chemical/biological protective clothing. Oceanit specifically designed and developed ThermoCore®, a thermally conductive polymer, for use in this apparel, optimizing the product for thermal conductivity, mechanical properties, manufacturability, and performance temperatures. Thermal Manikin tests were conducted in accordance with the ASTM test method, ASTM F2371, Standard Test Method for Measuring the Heat Removal Rate of Personal Cooling Systems Using a Sweating Heated Manikin, in an environmental chamber using a 20-zone sweating thermal manikin. Manikin test results have shown that Oceanit’s LCG provides significantly higher heat extraction under the same environmental conditions than the currently fielded Environmental Control Vest (ECV) while at the same time reducing the weight. Oceanit’s LCG vests performed nearly 30% better in extracting body heat while weighing 15% less than the ECV. There are NO cooling garments in the market that provide the same thermal extraction performance, form-factor, and reduced weight as Oceanit’s LCG. The two cooling garments that are commercially available and most commonly used are the Environmental Control Vest (ECV) and the Microclimate Cooling Garment (MCG).

Keywords: thermally conductive composite, tubing, garment design, form fitting vest, thermocore

Procedia PDF Downloads 109

Authors: Waleed A. El-Said, Dina M. Fouad, Mohamed H. Aly, Mohamed A. El-Gahami

Abstract:

Green synthesis of nanomaterials has received increasing attention as an eco-friendly technology in materials science. Here, we have used two types of extractions from green tea leaf (i.e. total extraction and tannin extraction) as reducing agents for a rapid, simple and one step synthesis method of mesoporous silica nanoparticles (MSNPs)/iron oxide (Fe3O4) nanocomposite based on deposition of Fe3O4 onto MSNPs. MSNPs/Fe3O4 nanocomposite were characterized by X-ray diffraction, Fourier transform infrared spectroscopy, scanning electron microscopy, energy dispersive X-ray, vibrating sample magnetometer, N2 adsorption, and high-resolution transmission electron microscopy. The average mesoporous silica particle diameter was found to be around 30 nm with high surface area (818 m2/gm). MSNPs/Fe3O4 nanocomposite was used for removing lindane pesticide (an environmental hazard material) from aqueous solutions. Fourier transform infrared, UV-vis, High-performance liquid chromatography and gas chromatography techniques were used to confirm the high ability of MSNPs/Fe3O4 nanocomposite for sensing and capture of lindane molecules with high sorption capacity (more than 89%) that could develop a new eco-friendly strategy for detection and removing of pesticide and as a promising material for water treatment application.

Keywords: green synthesis, mesoporous silica, magnetic iron oxide NPs, adsorption Lindane

Procedia PDF Downloads 433

Authors: Mbongeni Mabaso, Kandasamy Moodley, Gan Redhi

Abstract:

The recovery of industrially valuable organic solvents from liquid waste, generated in chemical processes, is economically crucial to countries which need to import organic solvents. In view of this, the main objective of this study was to determine the ability of selected ionic liquids, namely, 1-ethyl-3-methylimidazolium ethylsulphate, [EMIM] [ESO4] and 1-ethyl-3-methylpyridinium ethylsulphate, [EMpy][ESO4] to recover aromatic components from spent paint solvents. Preliminary studies done on the liquid waste, received from a paint manufacturing company, showed that the aromatic components were present in the range 6 - 21 % by volume. The separation of the aromatic components was performed with the ionic liquids listed above. The phases, resulting from the separation of the mixtures, were analysed with a Gas Chromatograph (GC) coupled to a FID detector. Chromatograms illustrate that the chosen ZB-Wax-Plus column gave excellent separation of all components of interest from the mixtures, including the isomers of xylene. The concentrations of aromatics recovered from the spent solvents were found to be the % ranges 13-33 and 23-49 respectively for imidazolium and pyridinium ionic liquids. These results also show that there is a significant correlation between π-character of ionic liquids and the level of extraction. It is therefore concluded that ionic liquids have the potential for macro-scale recovery of re-useable solvents present in liquid waste emanating from paint manufacture.

Keywords: synthesis, ionic liquid, imidazolium, pyridinium, extraction, aromatic solvents, spent paint organic solvents

Procedia PDF Downloads 330

Authors: Sandra Tapin-Lingua, Katia Ruel, Jean-Paul Joseleau, Daouia Messaoudi, Olivier Fahy, Michel Petit-Conil

Abstract:

The preservative efficacy of organic biocides is strongly related to their capacity of penetration and retention within wood tissues. The specific detection of the pyrethroid insecticide is currently obtained after extraction followed by chemical analysis by chromatography techniques. However visualizing the insecticide molecule within the wood structure requires specific probes together with microscopy techniques. Therefore, the aim of the present work was to apply a new methodology based on antibody-antigen recognition and electronic microscopy to visualize directly pyrethroids in the wood material. A polyclonal antibody directed against cypermethrin was developed and implement it on Pinus sylvestris wood samples coated with technical cypermethrin. The antibody was tested on impregnated wood and the specific recognition of the insecticide was visualized in transmission electron microscopy (TEM). The immunogold-TEM assay evidenced the capacity of the synthetic biocide to penetrate in the wood. The depth of penetration was measured on sections taken at increasing distances from the coated surface of the wood. Such results correlated with chemical analyzes carried out by GC-ECD after extraction. In addition, the immuno-TEM investigation allowed visualizing, for the first time at the ultrastructure scale of resolution, that cypermethrin was able to diffuse within the secondary wood cell walls.

Keywords: cypermethrin, insecticide, wood penetration, wood retention, immuno-transmission electron microscopy, polyclonal antibody

Procedia PDF Downloads 407

Authors: Om Kalthoum Sallem, Saidakilani, Kamiliya Ounaissa, Abdelmajid Abid

Abstract:

Introduction and purposes: Olive oil is the main oil used in the Mediterranean diet. Virgin olive oil is valued for its organoleptic and nutritional characteristics and is resistant to oxidation due to its high monounsaturated fatty acid content (MUFAs), and low polyunsaturates (PUFAs) and the presence of natural antioxidants such as phenols, tocopherols and carotenoids. The fatty acid composition, especially the MUFA content, and the natural antioxidants provide advantages for health. The aim of the present study was to examine the impact of method of extraction on the chemical profiles of ‘Chemchali’ olive oil variety, which is cultivated in the city of Gafsa, and to compare it with chetoui and chemchali varieties. Methods: Our study is a qualitative prospective study that deals with ‘Chemchali’ olive oil variety. Analyses were conducted during three months (from December to February) in different oil mills in the city of Gafsa. We have compared ‘Chemchali’ olive oil obtained by continuous method to this obtained by superpress method. Then we have analyzed quality index parameters, including free fatty acid content (FFA), acidity, and UV spectrophotometric characteristics and other physico-chemical data [oxidative stability, ß-carotene, and chlorophyll pigment composition]. Results: Olive oil resulting from super press method compared with continuous method is less acid(0,6120 vs. 0,9760), less oxydazible(K232:2,478 vs. 2,592)(k270:0,216 vs. 0,228), more rich in oleic acid(61,61% vs. 66.99%), less rich in linoleic acid(13,38% vs. 13,98 %), more rich in total chlorophylls pigments (6,22 ppm vs. 3,18 ppm ) and ß-carotene (3,128 mg/kg vs. 1,73 mg/kg). ‘Chemchali’ olive oil showed more equilibrated total content in fatty acids compared with the varieties ’Chemleli’ and ‘Chetoui’. Gafsa’s variety ’Chemlali’ have significantly less saturated and polyunsaturated fatty acids. Whereas it has a higher content in monounsaturated fatty acid C18:2, compared with the two other varieties. Conclusion: The use of super press method had benefic effects on general chemical characteristics of ‘Chemchali’ olive oil, maintaining the highest quality according to the ecocert legal standards. In light of the results obtained in this study, a more detailed study is required to establish whether the differences in the chemical properties of oils are mainly due to agronomic and climate variables or, to the processing employed in oil mills.

Keywords: olive oil, extraction method, fatty acids, chemchali olive oil

Procedia PDF Downloads 379

Authors: Fariha Akhter Chowdhury, Mohammad Nurul Islam, Anamika Saha, Sabrina Mahboob, Abu Syed Md. Mosaddek, Md. Omar Faruque, Most. Fahmida Begum, Rajib Bhattacharjee

Abstract:

Urinary tract infection (UTI) is one of the most common infectious diseases in Bangladesh where Escherichia coli is the prevalent organism and responsible for most of the infections. Lipopolysaccharide (LPS) is known to act as a major virulence factor of E. coli. The present study aimed to purify, extract and visualize LPS of E. coli clinical isolates from urine samples of patients with UTI. The E. coli strain was isolated from the urine samples of 10 patients with UTI and then the antibiotic sensitivity pattern of the isolates was determined. The purification of LPS was carried out using the hot aqueous-phenol method and separated by sodium dodecyl sulfate polyacrylamide gel electrophoresis, which was directly stained using the modified silver staining method and Coomassie blue. The silver-stained gel demonstrated both smooth and rough type LPS by showing trail-like band patterns with the presence and lacking O-antigen region, respectively. Coomassie blue staining showed no band assuring the absence of any contaminating protein. Our successful extraction of purified LPS from E. coli isolates of UTI patients’ urine samples can be an important step to understand the UTI disease conditions.

Keywords: Escherichia coli, electrophoresis, polyacrylamide gel, silver staining, sodium dodecyl sulfate polyacrylamide gel electrophoresis (SDS-PAGE)

Procedia PDF Downloads 384

Authors: Ndidi F. Amulu, Godian O. Mbah, Maxwel I. Onyiah, Callistus N. Ude

Abstract:

Analysis of the properties of coconut (Cocos nucifera) and its oil was evaluated in this work using standard analytical techniques. The analyses carried out include proximate composition of the fruit, extraction of oil from the fruit using different process parameters and physicochemical analysis of the extracted oil. The results showed the percentage (%) moisture, crude lipid, crude protein, ash, and carbohydrate content of the coconut as 7.59, 55.15, 5.65, 7.35, and 19.51 respectively. The oil from the coconut fruit was odourless and yellowish liquid at room temperature (30oC). The treatment combinations used (leaching time, leaching temperature and solute: solvent ratio) showed significant differences (P˂0.05) in the yield of oil from coconut flour. The oil yield ranged between 36.25%-49.83%. Lipid indices of the coconut oil indicated the acid value (AV) as 10.05 Na0H/g of oil, free fatty acid (FFA) as 5.03%, saponification values (SV) as 183.26 mgKOH-1 g of oil, iodine value (IV) as 81.00 I2/g of oil, peroxide value (PV) as 5.00 ml/ g of oil and viscosity (V) as 0.002. A standard statistical package minitab version 16.0 program was used in the regression analysis and analysis of variance (ANOVA). The statistical software mentioned above was also used to generate various plots such as single effect plot, interactions effect plot and contour plot. The response or yield of oil from the coconut flour was used to develop a mathematical model that correlates the yield to the process variables studied. The maximum conditions obtained that gave the highest yield of coconut oil were leaching time of 2 hrs, leaching temperature of 50 oC and solute/solvent ratio of 0.05 g/ml.

Keywords: coconut, oil-extraction, optimization, physicochemical, proximate

Procedia PDF Downloads 348

Authors: Muhammad H. Alu’datt, Inteaz Alli

Abstract:

This study was conducted to prepare and evaluate the biological properties of protein co-precipitates from flaxseed and soybean. Protein was prepared by NaOH extraction through the mixing of soybean flour (Sf) and flaxseed flour (Ff) or mixtures of soybean extract (Se) and flaxseed extract (Fe). The protein co-precipitates were precipitated by isoelectric (IEP) and isoelectric-heating (IEPH) co-precipitation techniques. Effects of extraction and co-precipitation techniques on co-precipitate yield were investigated. Native-PAGE, SDS-PAGE were used to study the molecular characterization. Content and antioxidant activity of extracted free and bound phenolic compounds were evaluated for protein co-precipitates. Removal of free and bound phenolic compounds from protein co-precipitates showed little effects on the electrophoretic behavior of the proteins or the protein subunits of protein co-precipitates. Results showed that he highest protein contents and yield were obtained in for Sf-Ff/IEP co-precipitate with values of 53.28 and 25.58% respectively as compared to protein isolates and other co-precipitates. Results revealed that the Sf-Ff/IEP showed a higher content of bound phenolic compounds (53.49% from total phenolic content) as compared to free phenolic compounds (46.51% from total phenolic content). Antioxidant activities of extracted bound phenolic compounds with and without heat treatment from Sf-Ff/IEHP were higher as compared to free phenolic compounds extracted from other protein co-precipitates (29.68 and 22.84%, respectively).

Keywords: antioxidant, phenol, protein co-precipitate, yield

Procedia PDF Downloads 233

Authors: Meseret Berhanie Menkir

Abstract:

The present study explores folk dance, one of the folklore texts, its symbols, and its therapeutic role. As a case, the study concentrates on Astrio-Mariam and Merkorios Bera, celebrated on January 30 and February 3 at Deresgie-Mariam Church in Ethiopia. By taking a qualitative stance, the study analyses the meaning of folk dance, explains its role, and describes its types. The data gathered through observation, interview, and focus group discussion techniques are documented in field notes, audio, and video. The data obtained is analyzed using structural-functionalism, psychoanalysis, and semiotics. Accordingly, community members of all ages (mainly the Ethiopian Orthodox Tewahedo Church followers) participate in the performance. While the folk dance is a type of small group dance and group dance, the group has no feature of using men and women performing together. The folk dance's role is a form of healing and spiritual fulfilment besides entertainment. The folk dance also has sword dance characteristics; the study confirmed this feature in content and form. Moreover, the folk dance characterized by frequent shoulder and hand movements Wancha likleka (Horn-mug spin), Doro metet (Chicken drink), and sword dance depict wealth, heroism, and warfare. The instruments used in the performances are also alive, with religious symbols reaching from the drum, incense, and cross to the suffering of Jesus Christ from Hanna to Qeyafa, and references to the 12 Apostles.

Keywords: folk dance, festival, ritual, symbol, therapeutic

Procedia PDF Downloads 58

Authors: Maha Saliba Foster

Abstract:

Speech perception has been recognized as a bi-sensory process involving the auditory and visual channels. Compared to the auditory modality, the contribution of the visual signal to speech perception is not very well understood. Studying how the visual modality affects speech recognition can have pedagogical implications in second language learning, as well as clinical application in speech therapy. The current investigation explores the potential effect of speech visual cues on the perception of Arabic emphatics (AEs). The corpus consists of 36 minimal pairs each containing two contrasting consonants, an AE versus a non-emphatic (NE). Movies of four Lebanese speakers were edited to allow perceivers to have partial view of facial regions: lips only, lips-cheeks, lips-chin, lips-cheeks-chin, lips-cheeks-chin-neck. In the absence of any auditory information and relying solely on visual speech, perceivers were above chance at correctly identifying AEs or NEs across vowel contexts; moreover, the models were able to predict the probability of perceivers’ accuracy in identifying some of the COIs produced by certain speakers; additionally, results showed an overlap between the measurements selected by the computer and those selected by human perceivers. The lack of significant face effect on the perception of AEs seems to point to the lips, present in all of the videos, as the most important and often sufficient facial feature for emphasis recognition. Future investigations will aim at refining the analyses of visual cues used by perceivers by using Principal Component Analysis and including time evolution of facial feature measurements.

Keywords: Arabic emphatics, machine learning, speech perception, visual speech perception

Procedia PDF Downloads 303

Authors: Geetika Barman, B. S. Daya Sagar

Abstract:

In this article, we proposed a pixel-wise classification of hyperspectral images using a mathematical morphology operator-based distance metric called “dilation distance” and “erosion distance”. This method involves measuring the spatial distance between the spectral features of a hyperspectral image across the bands. The key concept of the proposed approach is that the “dilation distance” is the maximum distance a pixel can be moved without changing its classification, whereas the “erosion distance” is the maximum distance that a pixel can be moved before changing its classification. The spectral signature of the hyperspectral image carries unique class information and shape for each class. This article demonstrates how easily the dilation and erosion distance can measure spatial distance compared to other approaches. This property is used to calculate the spatial distance between hyperspectral image feature vectors across the bands. The dissimilarity matrix is then constructed using both measures extracted from the feature spaces. The measured distance metric is used to distinguish between the spectral features of various classes and precisely distinguish between each class. This is illustrated using both toy data and real datasets. Furthermore, we investigated the role of flat vs. non-flat structuring elements in capturing the spatial features of each class in the hyperspectral image. In order to validate, we compared the proposed approach to other existing methods and demonstrated empirically that mathematical operator-based distance metric classification provided competitive results and outperformed some of them.

Keywords: dilation distance, erosion distance, hyperspectral image classification, mathematical morphology

Procedia PDF Downloads 80

Authors: Vladimir A. Rozov

Abstract:

Comparative studies of religion and ritual could contribute better understanding of human culture universalities. Belief in supernatural beings seems to be a common feature of the religion. A significant part of the Islamic concepts that concern supernatural beings is based on a tradition based on the Hadiths. They reflect, among other things, his ideas about a proper way to interact with supernatural beings. These ideas to a large extent follow from the pre-Islamic religious experience of the Arabs and had been reflected in a number of ritual actions. Some of those beliefs concern a particular function of clothing. For example, it is known that Muhammad was wrapped in clothes during the revelation of the Quran. The same thing was performed by pre-Islamic soothsayers (kāhin) and by rival opponents of Muhammad during their trances. Muhammad also turned the clothes inside out during religious rituals (prayer for rain). Besides these specific ways of clothing which prove the external similarity of Muhammad with the soothsayers and other people who claimed the connection with supernatural forces, the pre-Islamic soothsayers had another characteristic feature which is physical flaws. In this regard, it is worth to note Muhammad's so-called "Seal the Prophecy" (h̠ ātam an- nubūwwa) -protrusion or outgrowth on his back. Another interesting feature of Muhammad's behavior was his attitude to eating onion and garlic. In particular, the Prophet didn`t eat them and forbade people who had tasted these vegetables to enter mosques, until the smell ceases to be felt. The reason for this ban on eating onion and garlic is caused by a belief that the smell of these products prevents communication with otherworldly forces. The materials of the Hadith also suggest that Muhammad shared faith in the apotropical properties of water. Both of these ideas have parallels in other cultures of the world. Muhammad's actions supposed to provide an interaction with the supernatural beings are not accidental. They have parallels in the culture of pre-Islamic Arabia as well as in many past and present world cultures. The latter fact can be explained by the similarity of the universal human beliefs in supernatural beings and how they should be interacted with. Later a number of similar ideas shared by the Prophet Muhammad was legitimized by the Islamic tradition and formed the basis of popular Islamic rituals. Thus, these parallels emphasize the commonality of human notions of supernatural beings and also demonstrate the significance of the pre-Islamic cultural context in analyzing the genesis of Islamic religious beliefs.

Keywords: hadith, Prophet Muhammad, ritual, supernatural beings

Procedia PDF Downloads 383

Authors: Iman Adnan Annon, Kadhim F. Alsultan

Abstract:

This study investigate the internal corrosion of low carbon steel pipelines in the crude oil, as well as prepare and use natural and locally available plant as a natural corrosion inhibiter, the nature extraction achieved by two types of solvents in order to show the solvent effect on inhibition process, the first being distilled water and the second is diethyl ether. FT-IR spectra and using a chemical reagents achieved to detection the presence of many active groups and the presence of tannins, phenols, and alkaloids in the natural extraction. Some experiments were achieved to estimate the performance of a new inhibitor, one of these tests include corrosion measurement by simple immersion in crude oil within and without inhibitors which added in different amounts 30,40,50and 60 ppm at tow temperature 300 and 323k, where the best inhibition efficiencies which get when added the inhibitors in a critical amounts or closest to it, since for the aqueous extract (EB-A) the inhibition efficiency reached (94.4) and (86.71)% at 300 and 323k respectively, and for diethyl ether extract (EB-D) reached (82.87) and (84.6)% at 300 and 323k respectively. Optical microscopy examination have been conducted to evaluate the corrosion nature where it show a clear difference in the topography of the immersed samples surface after add the inhibitors at two temperatures. The results show that the new corrosion inhibitor is not only equivalent to a chemical inhibitor but has greatly improvement properties such as: high efficiency, low cost, non-toxic, easily to produce, and nonpolluting as compared with chemical inhibitor.

Keywords: corrosion in pipeline, inhibitors, crude oil, carbon steel, types of solvent

Procedia PDF Downloads 134

Authors: Elif Tugce Aksun Tumerkan, Umran Cansu, Gokhan Boran, Fatih Ozogul

Abstract:

Gelatin is a mixture of peptides obtained from collagen by partial thermal hydrolysis. It is an important and useful biopolymer that is used in the food, pharmacy, and photography products. Generally, gelatins are sourced from pig skin and bones, beef bone and hide, but within the last decade, using alternative gelatin resources has attracted some interest. In this study, functional properties of gelatin extracted from seafood and poultry by-products were evaluated. For this purpose, skins of skipjack tuna (Katsuwonus pelamis) and frog (Rana esculata) were used as seafood by-products and chicken skin as poultry by-product as raw material for gelatin extraction. Following the extraction of gelatin, all samples were lyophilized and stored in plastic bags at room temperature. For comparing gelatins obtained; chemical composition, common quality parameters including bloom value, gel strength, and viscosity in addition to some others like melting and gelling temperatures, hydroxyproline content, and colorimetric parameters were determined. The results showed that the highest protein content obtained in frog gelatin with 90.1% and the highest hydroxyproline content was in chicken gelatin with 7.6% value. Frog gelatin showed a significantly higher (P < 0.05) melting point (42.7°C) compared to that of fish (29.7°C) and chicken (29.7°C) gelatins. The bloom value of gelatin from frog skin was found higher (363 g) than chicken and fish gelatins (352 and 336 g, respectively) (P < 0.05). While fish gelatin had higher lightness (L*) value (92.64) compared to chicken and frog gelatins, redness/greenness (a*) value was significantly higher in frog skin gelatin. Based on the results obtained, it can be concluded that skins of different animals with high commercial value may be utilized as alternative sources to produce gelatin with high yield and desirable functional properties. Functional and quality analysis of gelatin from frog, chicken, and tuna skin showed by-product of poultry and seafood can be used as an alternative gelatine source to mammalian gelatine. The functional properties, including bloom strength, melting points, and viscosity of gelatin from frog skin were more admirable than that of the chicken and tuna skin. Among gelatin groups, significant characteristic differences such as gel strength and physicochemical properties were observed based on not only raw material but also the extraction method.

Keywords: chicken skin, fish skin, food industry, frog skin, gel strength

Procedia PDF Downloads 159

Authors: Yuri Teterin, Lomali Generdukaev, Dmitry Blagovestnov, Peter Yartcev

Abstract:

Introduction: Under the definition "large biliary stones," we referred to stones over 1.5 cm, in which standard transpapillary litho extraction techniques were unsuccessful. Electrohydraulic and laser contact lithotripsy under SpyGlass control have been actively applied for the last decade in order to improve endoscopic treatment results. Aims and Methods: Between January 2019 and July 2022, the N.V. Sklifosovsky Research Institute of Emergency Care treated 706 patients diagnosed with choledocholithiasis who underwent biliary stones removed from the common bile duct. Of them, in 57 (8, 1%) patients, the use of a Dormia basket or Biliary stone extraction balloon was technically unsuccessful due to the size of the stones (more than 15 mm in diameter), which required their destruction. Mechanical lithotripsy was used in 35 patients, and electrohydraulic and laser lithotripsy under SpyGlass direct visualization system - in 26 patients. Results: The efficiency of mechanical lithotripsy was 72%. Complications in this group were observed in 2 patients. In both cases, on day one after lithotripsy, acute pancreatitis developed, which resolved on day three with conservative therapy (Clavin-Dindo type 2). The efficiency of contact lithotripsy was in 100% of patients. Complications were not observed in this group. Bilirubin level in this group normalized on the 3rd-4th day. Conclusion: Our study showed the efficacy and safety of electrohydraulic and laser lithotripsy under SpyGlass control in a well-defined group of patients with large bile duct stones.

Keywords: contact lithotripsy, choledocholithiasis, SpyGlass, cholangioscopy, laser, electrohydraulic system, ERCP

Procedia PDF Downloads 73

Authors: Katyana A. Vert-Pre, James T. Thorson, Thomas Trancart, Eric Feunteun

Abstract:

In marine ecosystems, spatial and temporal species structure is an important component of ecosystems’ response to anthropological and environmental factors. Although spatial distribution patterns and fish temporal series of abundance have been studied in the past, little research has been allocated to the joint dynamic spatio-temporal functional patterns in marine ecosystems and their use in multispecies management and conservation. Each species represents a function to the ecosystem, and the distribution of these species might not be random. A heterogeneous functional distribution will lead to a more resilient ecosystem to external factors. Applying a Vector-Autoregressive Spatio-Temporal (VAST) model for count data, we estimate the spatio-temporal distribution, shift in time, and abundance of 140 species of the Eastern English Chanel, Bay of Biscay and Mediterranean Sea. From the model outputs, we determined spatio-temporal clusters, calculating p-values for hierarchical clustering via multiscale bootstrap resampling. Then, we designed a functional map given the defined cluster. We found that the species distribution within the ecosystem was not random. Indeed, species evolved in space and time in clusters. Moreover, these clusters remained similar over time deriving from the fact that species of a same cluster often shifted in sync, keeping the overall structure of the ecosystem similar overtime. Knowing the co-existing species within these clusters could help with predicting data-poor species distribution and abundance. Further analysis is being performed to assess the ecological functions represented in each cluster.

Keywords: cluster distribution shift, European marine ecosystems, functional distribution, spatio-temporal model

Procedia PDF Downloads 189

Authors: Abdulrazaq Yahaya, Omobola Okoh, Anthony Okoh

Abstract:

Polychlorinated biphenyls (PCBs) are generated from short emission or leakage from capacitors and electrical transformers, industrial chemicals wastewater discharge and careless disposal of wastes. They are toxic, semi-volatile compounds which can persist in the environment, hence classified as persistent organic pollutants. Their presence in the environmental matrices has become a global concern. In this study, we assessed the concentrations and distribution patterns of 19 polychlorinated biphenyls congeners (PCB 1, 5, 18, 31, 44, 52, 66, 87, 101, 110, 138, 141, 151, 153, 170, 180, 183, 187, and 206) at six sampling points in water along the course of Buffalo River, Eastern Cape, South Africa. Solvent extraction followed by sulphuric acid, potassium permanganate and silica gel cleanup were used in this study. The analysis was done with gas chromatography electron capture detector (GC-ECD). The results of the analysis of all the 19 PCBs congeners ranged from not detectable to 0.52 ppb and 2.5 ppb during summer and autumn periods respectively. These values are generally higher than the World Health Organization (WHO) maximum permissible limit. Their presence in the waterbody suggests an increase in anthropogenic activities over the seasons. In view of their volatility, the compounds are transportable over long distances by air currents away from their point of origin putting the health of the communities at risk, thus suggesting the need for strict regulations on the use as well as save disposal of this group of compounds in the communities.

Keywords: organic pollutants, polychlorinated biphenyls, pollution, solvent extraction

Procedia PDF Downloads 313

Authors: Zohreh Didar Yaser, Zanganeh Asadabadi

Abstract:

The aim of this work is to open up the structure of lemon peel (Citrus × latifolia) with mild pretreatments. The effects of autoclave, microwave and ultrasonic with or without acid addition were investigated on the amount of glucose, soluble and insoluble lignin, furfural, yeast viability and bioethanol. The finding showed that autoclave- acid impregnated sample, has the highest glucose release from lignocellulose materials (14.61 and 14.95 g/l for solvent exposed and untreated sample, respectively) whereas at control sample glucose content was at its minimal level. Pretreatments cause decrease on soluble and insoluble lignin and the highest decrease cause by autoclave following with microwave and ultrasonic pretreatments (p≤5%). Moderate increase on furfural was seen at pretreated samples than control ones. Also, the most yeast viability and bioethanol content was belong to autoclave samples especially acid- impregnated ones (40.33%). Comparison between solvent treated and untreated samples indicated that significant difference was between two tested groups (p≤1%) in terms of lignin, furfural, cell viability and ethanol content but glucose didn’t show significant difference. It imply that solvent extraction don’t influences on glucose release from lignocellulose material of lemon peel but cause enhancement of yeast viability and bioethanol production.

Keywords: Bioethanol, Lemon peel, Pretreatments, Solvent Extraction

Procedia PDF Downloads 470

Authors: Arun Das

Abstract:

One of the basic objectives of Independent India five decades ago was to meet the increasing demand for food to its growing population. Self-sufficiency was accomplished towards food production and it was attained through launching green revolution program. The green revolution repercussions were not realized at that moment. Many projects were undertaken. Especially, major and minor irrigation projects were executed to harness the river water in the dry land regions of Karnataka. In the elevated topographical lands, extraction of underground water was a solace given by the government to protect the interest of the dry land farmers whose land did not come under the command area. Free borewell digging, pump sets, and electricity were provided. Thus, the self-sufficiency was achieved. Contrary to this, the Continuous long-term extraction of water for agriculture from bore well and in the irrigated tracks has lead to two-way effect such as soil leeching (Alkalinity and Salinity), secondly, depleted underground water to incredible deeps has pushed the natural process to an un-reparable damage which in turn the nature lost to support even a tiny plants like grass to grow, discouraging human and animal habitation, Both the process is silently turning southwestern, central, northeastern and north western regions of Karnataka into desert. The grave situation of Karnataka green revolution is addressed in this paper to alert reckless use of water and also some of the suggestions are recommended based on the ground information.

Keywords: alkalinity, desertification, green revolution, salinity, water

Procedia PDF Downloads 279

Authors: Afshin Kadri

Abstract:

Using Renewable Energy Resources (RES) as a type of DG unit is developing in distribution systems. The connection of these generation units to existing AC distribution systems changes the structure and some of the operational aspects of these grids. Most of the RES requires to power electronic-based interfaces for connection to AC systems. These interfaces consist of at least one DC/AC conversion unit. Nowadays, grid-connected inverters must have the required feature to support the grid under sag voltage conditions. There are two curves in these conditions that show the magnitude of the reactive component of current as a function of voltage drop value and the required minimum time value, which must be connected to the grid. This feature is named low voltage ride-through (LVRT). Implementing this feature causes problems in the operation of the inverter that increases the amplitude of high-frequency components of the injected current and working out of maximum power point in the photovoltaic panel connected inverters are some of them. The important phenomenon in these conditions is ripples in the DC bus voltage that affects the operation of the inverter directly and indirectly. The losses of DC bus capacitors which are electrolytic capacitors, cause increasing their temperature and decreasing its lifespan. In addition, if the inverter is connected to the photovoltaic panels directly and has the duty of maximum power point tracking, these ripples cause oscillations around the operating point and decrease the generating energy. Using a bidirectional converter in the DC bus, which works as a buck and boost converter and transfers the ripples to its DC bus, is the traditional method to eliminate these ripples. In spite of eliminating the ripples in the DC bus, this method cannot solve the problem of reliability because it uses an electrolytic capacitor in its DC bus. In this work, a control method is proposed which uses the bidirectional converter as the fourth leg of the inverter and eliminates the DC bus ripples using an injection of unbalanced currents into the grid. Moreover, the proposed method works based on constant power control. In this way, in addition, to supporting the amplitude of grid voltage, it stabilizes its frequency by injecting active power. Also, the proposed method can eliminate the DC bus ripples in deep voltage drops, which cause increasing the amplitude of the reference current more than the nominal current of the inverter. The amplitude of the injected current for the faulty phases in these conditions is kept at the nominal value and its phase, together with the phase and amplitude of the other phases, are adjusted, which at the end, the ripples in the DC bus are eliminated, however, the generated power decreases.

Keywords: renewable energy resources, voltage drop value, DC bus ripples, bidirectional converter

Procedia PDF Downloads 69

Authors: Bei Shan Lin, Tzu Yu Huang, Ya Ping Chen, Chun Mel Lu

Abstract:

This research is divided into two parts. The first part is to adopt the method of supercritical carbon dioxide fluid extraction to extract sage essential oil (Salvia officinalis) and to find out the differences when the procedure is under different pressure conditions. Meanwhile, this research is going to probe into the composition of the extracted sage essential oil. The second part will talk about the effect of the aromatherapy with extracted sage essential oil to improve the sleeping quality for women in menopause. The extracted sage substance is tested by inhibiting DPPH radical to identify its antioxidant capacity, and the extracted component was analyzed by gas chromatography-mass spectrometer. Under two different pressure conditions, the extracted experiment gets different results. By 3000 psi, the extracted substance is IC50 180.94mg/L, which is higher than IC50 657.43mg/L by 1800 psi. By 3000 psi, the extracted yield is 1.05%, which is higher than 0.68% by 1800 psi. Through the experimental data, the researcher also can conclude that the extracted substance with 3000psi contains more materials than the one with 1800 psi. The main overlapped materials are the compounds of cyclic ether, flavonoid, and terpenes. Cyclic ether and flavonoids have the function of soothing and calming. They can be applied to relieve cramps and to eliminate menopause disorders. The second part of the research is to apply extracted sage essential oil to aromatherapy for women who are in menopause and to discuss the effect of the improvement for the sleeping quality. This research adopts the approaching of Swedish upper back massage, evaluates the sleeping quality with the Pittsburgh Sleep Quality Index, and detects the changes with heart rate variability apparatus. The experimental group intervenes with extracted sage essential oil to the aromatherapy. The average heart beats detected by the apparatus has a better result in SDNN, low frequency, and high frequency. The performance is better than the control group. According to the statistical analysis of the Pittsburgh Sleep Quality Index, this research has reached the effect of sleep quality improvement. It proves that extracted sage essential oil has a significant effect on increasing the activities of parasympathetic nerves. It is able to improve the sleeping quality for women in menopause

Keywords: supercritical carbon dioxide fluid extraction, Salvia officinalis, aromatherapy, Swedish massage, Pittsburgh sleep quality index, heart rate variability, parasympathetic nerves

Procedia PDF Downloads 116

Authors: A. Shoiynbek, K. Kozhakhmet, P. Menezes, D. Kuanyshbay, D. Bayazitov

Abstract:

Speech emotion recognition has received increasing research interest all through current years. There was used emotional speech that was collected under controlled conditions in most research work. Actors imitating and artificially producing emotions in front of a microphone noted those records. There are four issues related to that approach, namely, (1) emotions are not natural, and it means that machines are learning to recognize fake emotions. (2) Emotions are very limited by quantity and poor in their variety of speaking. (3) There is language dependency on SER. (4) Consequently, each time when researchers want to start work with SER, they need to find a good emotional database on their language. In this paper, we propose the approach to create an automatic tool for speech emotion extraction based on facial emotion recognition and describe the sequence of actions of the proposed approach. One of the first objectives of the sequence of actions is a speech detection issue. The paper gives a detailed description of the speech detection model based on a fully connected deep neural network for Kazakh and Russian languages. Despite the high results in speech detection for Kazakh and Russian, the described process is suitable for any language. To illustrate the working capacity of the developed model, we have performed an analysis of speech detection and extraction from real tasks.

Keywords: deep neural networks, speech detection, speech emotion recognition, Mel-frequency cepstrum coefficients, collecting speech emotion corpus, collecting speech emotion dataset, Kazakh speech dataset

Procedia PDF Downloads 94

Authors: G. Torabian, A. Fathi, P. Valtchev, F. Dehghani

Abstract:

The superior polyphenol content of Sambucus nigra berries has high health potentials for the production of nutraceutical products. Numerous factors influence the polyphenol content of the final products including the berries’ source and the subsequent processing production steps. The aim of this study is to compare the polyphenol content of berries from two different sources and also to optimise the polyphenol extraction process from elderberries. Berries from source B obtained more acceptable physical properties than source A; a single berry from source B was double in size and weight (both wet and dry weight) compared with a source A berry. Despite the appropriate physical characteristics of source B berries, their polyphenolic profile was inferior; as source A berries had 2.3 fold higher total anthocyanin content, and nearly two times greater total phenolic content and total flavonoid content compared to source B. Moreover, the result of this study showed that almost 50 percent of the phenolic content of berries are entrapped within their skin and pulp that potentially cannot be extracted by press juicing. To address this challenge and to increase the total polyphenol yield of the extract, we used cold-shock blade grinding method to break the cell walls. The result of this study showed that using cultivars with higher phenolic content as well as using the whole fruit including juice, skin and pulp can increase polyphenol yield significantly; and thus, may boost the potential of using elderberries as therapeutic products.

Keywords: different sources, elderberry, grinding, juicing, polyphenols

Procedia PDF Downloads 290

Authors: Hafsat Iyabo Sa'adu

Abstract:

A salient feature of the Nigerian Tax Law is the right of the taxpayer to demand for a refund where excess tax is paid. Section 23 of the Federal Inland Revenue Service (Establishment) Act, 2007 vests Federal Inland Revenue Services with the power to make tax refund as well as set guidelines and requirements for refund process from time to time. In addition, Section 61 of the Federal Inland Revenue Service (Establishment) Act, 2007, empowers the Federal Inland Revenue Services to issue information circular to acquaint stakeholders with the policy on the refund process. A Circular was issued to that effect to correct the position that until after the annual audit of the Service before such excess can be paid to the claimant/taxpayer. But it is amazing that such circular issuance does not feature under the states’ laws. Hence, there is an inconsistencies in the tax paying system in Nigeria. This study, therefore, sets an objective, to examine the trending concept of tax refund in Nigeria. In order to achieve this set objective, a doctrinal study went under way, wherein both federal and states laws were consulted including journals and textbooks. At the end of the research, it was revealed that the law should be specific as to the time frame within which to make the refund. It further revealed that it is essential to put up a legal framework for the tax system to recognize excess payment as debt due from the state. This would provide a foundational framework for the relationship between taxpayers and Federal Inland Revenue Service as well as promote effective tax administration in all the states of the federation. Several Recommendations were made especially relating to legislative passage of ‘’Refund Circular Bill at the states levels’ pursuant to the Federal Inland Revenue Service (Establishment) Act, 2007.

Keywords: claim, Nigeria, refund, right

Procedia PDF Downloads 115