Search results for: intellectual property core

Authors: Mohamed Eusuff Amin

Abstract:

In Sufi culture, humour in form of story, expressed as prose or poetry, is used to deliver moral lessons. However, this humour is not limited to telling stories as an educational program. In this paper, an idea is introduced to argue that humour is a virtue from the Sufis’ perspective. This understanding of humour is different than as what has been understood generally in the Western intellectual tradition. For the Western philosophers in general, humour is the indication of the soul’s position in relates to others that signify the relations between different individuals. But for the Sufis, it is more so as a tool for an individual to surpass his/her anger and encourage toleration with others; ultimately it is a form of ‘mercy’. In order to explain this idea, the paper will be worked into three parts as steps to construct the epistemic structure of this claim. The first part, the ethic philosophy of the Sufis will be discussed, and this will be done mostly based on the ideas on ethics that is related to the conception of existence. In the second part, few short Turkish Sufi stories will be looked at to find how the humour is applied in relation to the objective of the stories. After that, how humour can be a principle in ethic will be discussed by making some comparisons with what already taught as philosophy of humour in the West under the groups of incongruity, superiority, and relief theories. Therefore, in the end, we shall argue that to find humour in every situation is a recommended virtue for, providing that it surpassing anger of oneself and encourage toleration for others as an act of mercy.

Keywords: epistemology, ethic, sufism, virtue

Procedia PDF Downloads 178

Authors: Jintang Zhou, Zhengjun Yao, Tiantian Yao

Abstract:

Li₀.₃₅Zn₀.₃Fe₂.₃₅O₄(LZFO) grafted with polyaniline (PANI) fibers was synthesized by in situ polymerization. FTIR, XRD, SEM, and vector network analyzer were used to investigate chemical composition, micro-morphology, electromagnetic properties and microwave absorbing properties of the composite. The results show that PANI fibers were grafted on the surfaces of LZFO particles. The reflection loss exceeds 10 dB in the frequency range from 2.5 to 5 GHz and from 15 to 17GHz, and the maximum reflection loss reaches -33 dB at 15.9GHz. The enhanced microwave absorption properties of LZFO/PANI-fiber composites are mainly ascribed to the combined effect of both dielectric loss and magnetic loss and the improved impedance matching.

Keywords: Li₀.₃₅Zn₀.₃Fe₂.₃₅O₄, polyaniline, electromagnetic properties, microwave absorbing properties

Procedia PDF Downloads 427

Authors: Sung-Uk Wee, Chang-Sung Seok, Jae-Mean Koo, Jeong-Min Lee

Abstract:

Gas turbine blade is important part of power plant, so it is necessary to evaluate gas turbine reliability. For better heat efficiency, inlet temperature of gas turbine has been elevated more and more so gas turbine blade is exposed to high-temperature environment. Then, higher inlet temperature affects mechanical behavior of the gas turbine blade, so it is necessary that evaluation of mechanical property of gas turbine blade at high-temperature environment. In this study, tensile test and fatigue test were performed at various high temperature, and fatigue life was predicted by Coffin-Manson equation at each temperature. The experimental results showed that gas turbine blade has a lower elastic modulus and shorter fatigue life at higher temperature.

Keywords: gas turbine blade, tensile test, fatigue life, stress-strain

Procedia PDF Downloads 473

Authors: Z. Bayat

Abstract:

A quantitative structure–property relationship (QSPR) study was performed to develop models those relate the structures of 65 Kovats retention index (RI) of adamantane derivatives. Molecular descriptors derived solely from 3D structures of the molecular compounds. The usefulness of the quantum chemical descriptors, calculated at the level of the DFT theories using 6-311+G** basis set for QSAR study of adamantane derivatives was examined. The use of descriptors calculated only from molecular structure eliminates the need to experimental determination of properties for use in the correlation and allows for the estimation of RI for molecules not yet synthesized. The prediction results are in good agreement with the experimental value. A multi-parametric equation containing maximum Four descriptors at B3LYP/6-31+G** method with good statistical qualities (R2train=0.913, Ftrain=97.67, R2test=0.770, Ftest=3.21, Q2LOO=0.895, R2adj=0.904, Q2LGO=0.844) was obtained by Multiple Linear Regression using stepwise method.

Keywords: DFT, adamantane, QSAR, Kovat

Procedia PDF Downloads 364

Authors: Radostina Popova

Abstract:

The analysis of the competitiveness of the innovation of furniture enterprises in Bulgaria requires distinguishing types of innovation and innovation activities to determine the results. Main object of the analysis are the results of innovative activities with a high degree of novelty that determine competitiveness and high innovation. It is focused on innovative research in the EU in the last three-year period and its level is directly related to the forms of protection of industrial property, which enterprises use. The results are from studies of innovation of furniture enterprises in Bulgaria during the period - 2006-2012 on a sample of more than 600 furniture companies. The results from studies are focused on product and process (technological) innovations with a high degree of novelty.

Keywords: innovations, competitiveness, furniture enterprises, Bulgaria

Procedia PDF Downloads 444

Authors: Stacey Pollard, Henry Baraket, Girish Ganesan, Natalie Kim

Abstract:

One year after U.S.-led coalition operations liberated ISIS-held territories in Iraq and Syria and killed ISIS core leader Abu Bakr al-Baghdadi, ISIS is resurging. Taking a page from its old playbook, the organization is capitalizing on social unrest and a rapidly deteriorating security environment—exacerbated by the COVID-19 pandemic—to reconstitute in permissive areas of Iraq and Syria. This Short examines ISIS’s pandemic-era ground and information operations through the lens of its state- and nation-making efforts to help analysts and decisionmakers better understand the imminence and scope of the threat. ISIS is rapidly overcoming U.S.-supported counterterrorism gains and, without direct pressure to reverse these advances, is poised for recovery.

Keywords: Terrorism, COVID-19, Islamic State, Instability, Iraq, Syria, Global, Resurgence

Procedia PDF Downloads 69

Authors: Safa Moussoud

Abstract:

Contrary to modern misconceptions, women in the Muslim Middle Ages enjoyed a generous degree of liberty both in the public and private sphere. Poetry was a significant component of public life throughout the Muslim Civilization as its vitality and multi-generic nature acted as a way for medieval Muslims to communicate with each other. As such, a continuity of poetic literary heritage was preserved through multiple centuries and dynasties. This paper will argue that Muslim women were active participants in medieval Muslim society’s social and public sphere and therefore, can be seen as vital contributors to the intellectual and literary creation of the Muslim Civilization. This paper will examine poetry written by Safiyya al-Baghddadiya and Salma bint al-Qaratisi from the Abbasid period, as well as Wallada bint al-Mustakfi from the Andalusian period and focus particularly at the poetesses’ modes of self-expression regarding beauty and sexuality to argue that Medieval Muslim women enjoyed creative and literary liberty thus allowing them to proclaim their subjectivity publicly through poetry. By emphasizing women’s involvement in the social aspects of Medieval Muslim societies, this paper will ultimately urge for a more thorough investigation of Muslim women’s role and function in the making of the Muslim Civilization.

Keywords: Arabo-Islamic society, medieval Muslims, Muslim poetesses, self-expression

Procedia PDF Downloads 130

Authors: Gürkan Şakar, Fevzi Çakmak Bolat

Abstract:

In this study free vibration analysis of aluminum honeycomb sandwich structures were carried out experimentally and numerically. The natural frequencies and mode shapes of sandwich structures fabricated with different configurations for clamped-free boundary condition were determined. The effects of lower and upper face sheet thickness, the core material thickness, cell diameter, cell angle and foil thickness on the vibration characteristics were examined. The numerical studies were performed with ANSYS package. While the sandwich structures were modeled in ANSYS the continuum model was used. Later, the numerical results were compared with the experimental findings.

Keywords: sandwich structure, free vibration, numeric analysis, 3D model, continuum model

Procedia PDF Downloads 412

Authors: B. Cilek Tatar, G. Sumnu, M. Oztop, E. Ayaz

Abstract:

Encapsulation protects sensitive food ingredients against heat, oxygen, moisture and pH until they are released to the system. It can mask the unwanted taste of nutrients that are added to the foods for fortification purposes. Cherry laurels (Prunus laurocerasus) contain phenolic compounds which decrease the proneness to several chronic diseases such as types of cancer and cardiovascular diseases. The objective of this research was to study the effects of centrifugation, different coating materials and homogenization methods on microencapsulation of powders obtained from cherry laurels. In this study, maltodextrin and mixture of maltodextrin:whey protein with a ratio of 1:3 (w/w) were chosen as coating materials. Total solid content of coating materials was kept constant as 10% (w/w). Capsules were obtained from powders of freeze-dried cherry laurels through encapsulation process by silent crusher homogenizer or microfluidization. Freeze-dried cherry laurels were core materials and core to coating ratio was chosen as 1:10 by weight. To homogenize the mixture, high speed homogenizer was used at 4000 rpm for 5 min. Then, silent crusher or microfluidizer was used to complete encapsulation process. The mixtures were treated either by silent crusher for 1 min at 75000 rpm or microfluidizer at 50 MPa for 3 passes. Freeze drying for 48 hours was applied to emulsions to obtain capsules in powder form. After these steps, dry capsules were grounded manually into a fine powder. The microcapsules were analyzed for total antioxidant activity with DPPH (1,1-diphenyl-2-picrylhydrazyl) radical scavenging method. Prior to high speed homogenization, the samples were centrifuged (4000 rpm, 1 min). Centrifugation was found to have positive effect on total antioxidant activity of capsules. Microcapsules treated by microfluidizer were found to have higher total antioxidant activities than those treated by silent crusher. It was found that increasing whey protein concentration in coating material (using maltodextrin:whey protein 1:3 mixture) had positive effect on total antioxidant activity for both silent crusher and microfluidization methods. Therefore, capsules prepared by microfluidization of centrifuged mixtures can be selected as the best conditions for encapsulation of cherry laurel powder by considering their total antioxidant activity. In this study, it was shown that capsules prepared by these methods can be recommended to be incorporated into foods in order to enhance their functionality by increasing antioxidant activity.

Keywords: antioxidant activity, cherry laurel, microencapsulation, microfluidization

Procedia PDF Downloads 289

Authors: Prateek Goyal, Archini Paruthi, Superb K. Misra

Abstract:

Contamination of water resources has been a major concern, which has drawn attention to the need to develop new material models for treatment of effluents. Existing conventional waste water treatment methods remain ineffective sometimes and uneconomical in terms of remediating contaminants like heavy metal ions (mercury, arsenic, lead, cadmium and chromium); organic matter (dyes, chlorinated solvents) and high salt concentration, which makes water unfit for consumption. We believe that nanotechnology based strategy, where we use nanoparticles as a tool to remediate a class of pollutants would prove to be effective due to its property of high surface area to volume ratio, higher selectivity, sensitivity and affinity. In recent years, scientific advancement has been made to study the application of photocatalytic (ZnO, TiO2 etc.) nanomaterials and magnetic nanomaterials in remediating contaminants (like heavy metals and organic dyes) from water/wastewater. Our study focuses on the synthesis and monitoring remediation efficiency of ZnO, Fe3O4 and Fe3O4 coated ZnO nanoparticulate system for the removal of heavy metals and dyes simultaneously. Multitude of ZnO nanostructures (spheres, rods and flowers) using multiple routes (microwave & hydrothermal approach) offers a wide range of light active photo catalytic property. The phase purity, morphology, size distribution, zeta potential, surface area and porosity in addition to the magnetic susceptibility of the particles were characterized by XRD, TEM, CPS, DLS, BET and VSM measurements respectively. Further on, the introduction of crystalline defects into ZnO nanostructures can also assist in light activation for improved dye degradation. Band gap of a material and its absorbance is a concrete indicator for photocatalytic activity of the material. Due to high surface area, high porosity and affinity towards metal ions and availability of active surface sites, iron oxide nanoparticles show promising application in adsorption of heavy metal ions. An additional advantage of having magnetic based nanocomposite is, it offers magnetic field responsive separation and recovery of the catalyst. Therefore, we believe that ZnO linked Fe3O4 nanosystem would be efficient and reusable. Improved photocatalytic efficiency in addition to adsorption for environmental remediation has been a long standing challenge, and the nano-composite system offers the best of features which the two individual metal oxides provide for nanoremediation.

Keywords: adsorption, nanocomposite, nanoremediation, photocatalysis

Procedia PDF Downloads 236

Authors: Ljubica Milanović Glavan

Abstract:

Because of the increasing business pressures, companies must be adaptable and flexible in order to withstand them. Inadequate business processes and low level of business process orientation, that in its core accentuates business processes as opposed to business functions and focuses on process performance and customer satisfaction, hider the ability to adapt to changing environment. It has been shown in previous studies that the companies which have reached higher business process maturity level consistently outperform those that have not reached them. The aim of this paper is to provide a basic understanding of business process orientation concept and business process maturity model. Besides that the paper presents the state of business process orientation in Croatia that has been captured with a study conducted in 2013. Based on the results some practical implications and guidelines for managers are given.

Keywords: business process orientation, business process maturity, Croatia, maturity score

Procedia PDF Downloads 543

Authors: Andrea Giacomelli, Luciano Massetti, Elena Maggi, Antonio Raschi

Abstract:

The presentation will report the activities managed during the Summer of 2017 by a team composed by staff from a University Department, a National Research Council Institute, and an outreach NGO, collecting measurements of night sky brightness and other information on artificial lighting, in order to characterize light pollution issues on portions of the Tuscan coast, in Central Italy. These activities combine measurements collected by the principal scientists, citizen science observations led by students, and outreach events targeting a broad audience. This campaign aggregates the efforts of three actors: the BuioMetria Partecipativa project, which started collecting light pollution data on a national scale in 2008 with an environmental engineering and free/open source GIS core team; the Institute of Biometeorology from the National Research Council, with ongoing studies on light and urban vegetation and a consolidated track record in environmental education and citizen science; the Department of Biology from the University of Pisa, which started experiments to assess the impact of light pollution in coastal environments in 2015. While the core of the activities concerns in situ data, the campaign will account also for remote sensing data, thus considering heterogeneous data sources. The aim of the campaign is twofold: (1) To test actions of citizen and student engagement in monitoring sky brightness (2) To collect night sky brightness data and test a protocol for applications to studies on the ecological impact of light pollution, with a special focus on marine coastal ecosystems. The collaboration of an interdisciplinary team in the study of artificial lighting issues is not a common case in Italy, and the possibility of undertaking the campaign in Tuscany has the added value of operating in one of the territories where it is possible to observe both sites with extremely high lighting levels, and areas with extremely low light pollution, especially in the Southern part of the region. Combining environmental monitoring and communication actions in the context of the campaign, this effort will contribute to the promotion of night skies with a good quality as an important asset for the sustainability of coastal ecosystems, as well as to increase citizen awareness through star gazing, night photography and actively participating in field campaign measurements.

Keywords: citizen science, light pollution, marine coastal biodiversity, environmental education

Procedia PDF Downloads 171

Authors: S. Arun Prakash, V. Malathi, M. S. Mani Rajan

Abstract:

The analytical bright two soliton solution of the 3-coupled nonlinear Schrödinger equations with variable coefficients in birefringent optical fiber is obtained by Darboux transformation method. To the design of ultra-speed optical devices, Soliton interaction and control in birefringence fiber is investigated. Lax pair is constructed for N coupled NLS system through AKNS method. Using two soliton solution, we demonstrate different interaction behaviors of solitons in birefringent fiber depending on the choice of control parameters. Our results shows that interactions of optical solitons have some specific applications such as construction of logic gates, optical computing, soliton switching, and soliton amplification in wavelength division multiplexing (WDM) system.

Keywords: optical soliton, soliton interaction, soliton switching, WDM

Procedia PDF Downloads 501

Authors: Ben Levenger

Abstract:

Social life revolves around a central meeting place or gathering space. It is where the community integrates, earns social skills, and ultimately becomes part of the community. Following this premise, public spaces are one of the most important spaces that downtowns offer, providing locations for people to be witnessed, heard, and most importantly, seamlessly integrate into the downtown as part of the community. To facilitate this, these local spaces must be envisioned and designed to meet the changing needs of a downtown, offering a space and purpose for everyone. This paper will dive deep into analyzing, designing, and implementing public space design for small plazas or gathering spaces. These spaces often require a detailed level of study, followed by a broad stroke of design implementation, allowing for adaptability. This paper will highlight how to assess needs, define needed types of spaces, outline a program for spaces, detail elements of design to meet the needs, assess your new space, and plan for change. This study will provide participants with the necessary framework for conducting a grass-roots-level assessment of public space and programming, including short-term and long-term improvements. Participants will also receive assessment tools, sheets, and visual representation diagrams. Urbanism, for the sake of urbanism, is an exercise in aesthetic beauty. An economic improvement or benefit must be attained to solidify these efforts' purpose further and justify the infrastructure or construction costs. We will deep dive into case studies highlighting economic impacts to ground this work in quantitative impacts. These case studies will highlight the financial impact on an area, measuring the following metrics: rental rates (per sq meter), tax revenue generation (sales and property), foot traffic generation, increased property valuations, currency expenditure by tenure, clustered development improvements, cost/valuation benefits of increased density in housing. The economic impact results will be targeted by community size, measuring in three tiers: Sub 10,000 in population, 10,001 to 75,000 in population, and 75,000+ in population. Through this classification breakdown, the participants can gauge the impact in communities similar to their work or for which they are responsible. Finally, a detailed analysis of specific urbanism enhancements, such as plazas, on-street dining, pedestrian malls, etc., will be discussed. Metrics that document the economic impact of each enhancement will be presented, aiding in the prioritization of improvements for each community. All materials, documents, and information will be available to participants via Google Drive. They are welcome to download the data and use it for their purposes.

Keywords: downtown, economic development, planning, strategic

Procedia PDF Downloads 76

Authors: I Made Gatot Karohika, Shigeyuki Haruyama, Ken Kaminishi

Abstract:

In this study, we proposed a three-layer metal gasket with Al, Cu, and SUS304 as the material, respectively. A finite element method was employed to develop simulation solution and design of experiment (DOE). Taguchi method was used to analysis the effect of each parameter design and predicts optimal design of new 25A-size three layer corrugated metal gasket. The L18 orthogonal array of Taguchi method was applied to design experiment matrix for eight factors with three levels. Based on elastic mode and plastic mode, optimum design gasket is gasket with core metal SUS304, surface layer aluminum, p1 = 4.5 mm, p2 = 4.5 mm, p3 = 4 mm, Tg = 1.2 mm, R = 3.5 mm, h = 0.4 mm and Ts = 0.3 mm.

Keywords: contact width, contact stress, layer, metal gasket, corrugated, simulation

Procedia PDF Downloads 311

Authors: Cumhur Cansever, Selcuk Er

Abstract:

There is an increasing cooperation and interaction between the military logistic systems and civil organizations operating in today's market. While the scope and functions of civilian logistics have different characteristics, military logistics tries to import some applications that are conducted by private sectors successfully. Also, at this point, the determination of the optimal point of integration and interaction between civilian and military logistics has emerged as a key issue. In this study, the mutual effects between military and civilian logistics and their most common integration areas, (Supply Chain Management (SCM), Integrated Logistics Support (ILS) and Outsourcing) will be examined with risk analysis and determination of basic skills evaluation methods for determining the optimum point in the integration.

Keywords: core competency, integrated logistics support, outsourcing, supply chain management

Procedia PDF Downloads 523

Authors: Haseen Siddiqui, Sanjay M. Mahajani

Abstract:

Various important reactions in chemical and metallurgical industries fall in the category of gas-solid reactions. These reactions can be categorized as catalytic and non-catalytic gas-solid reactions. In gas-solid reaction systems, heat and mass transfer limitations put an appreciable influence on the rate of the reaction. The consequences can be unavoidable for overlooking such effects while collecting the reaction rate data for the design of the reactor. Pyrolysis reaction comes in this category that involves the production of gases due to the interaction of heat and solid substance. Pyrolysis is also an important step in the gasification process and therefore, the gasification reactivity majorly influenced by the pyrolysis process that produces the char, as a feed for the gasification process. Therefore, in the present study, a non-isothermal transient 1-D model is developed for a single biomass pellet to investigate the effect of heat and mass transfer limitations on the rate of pyrolysis reaction. The obtained set of partial differential equations are firstly discretized using the concept of ‘method of lines’ to obtain a set of ordinary differential equation with respect to time. These equations are solved, then, using MATLAB ode solver ode15s. The model is capable of incorporating structural changes, porosity variation, variation in various thermal properties and various pellet shapes. The model is used to analyze the effectiveness factor for different values of Lewis number and heat of reaction (G factor). Lewis number includes the effect of thermal conductivity of the solid pellet. Higher the Lewis number, the higher will be the thermal conductivity of the solid. The effectiveness factor was found to be decreasing with decreasing Lewis number due to the fact that smaller Lewis numbers retard the rate of heat transfer inside the pellet owing to a lower rate of pyrolysis reaction. G factor includes the effect of the heat of reaction. Since the pyrolysis reaction is endothermic in nature, the G factor takes negative values. The more the negative value higher will be endothermic nature of the pyrolysis reaction. The effectiveness factor was found to be decreasing with more negative values of the G factor. This behavior can be attributed to the fact that more negative value of G factor would result in more energy consumption by the reaction owing to a larger temperature gradient inside the pellet. Further, the analytical expressions are also derived for gas and solid concentrations and effectiveness factor for two limiting cases of the general model developed. The two limiting cases of the model are categorized as the homogeneous model and unreacted shrinking core model.

Keywords: effectiveness factor, G-factor, homogeneous model, lewis number, non-catalytic, shrinking core model

Procedia PDF Downloads 130

Authors: Zainab Yahaya Suleiman

Abstract:

Physical fitness, as one of the most important keys to a healthy wellbeing, is the basis of dynamic and creative intellectual activity. As a result, the fitness world is expanding every day. It is believed that a fitness centre is a place of healing and also the natural environment is vital to speedy recovery. The aim of this paper is to propose and designs a suitable location for a fitness centre in Batagarawa metropolis. Batagarawa city is enriched with four tertiary institutions with diverse commerce and culture but lacks the facility of a well-equipped fitness centre. The proposed fitness centre intends to be an organically sound centre that will make use of principles of organic architecture to create a new pleasant environment between man and his environments. Organic architecture is the science of designing a building within pleasant natural resources and features surrounding the environment. It is regarded as visual poetry and reinterpretation of nature’s principles; as well as embodies a settlement of person, place, and materials. Using organic architecture, the design was interlaced with the dynamic, organic and monumental features surrounding the environment. The city has inadequate/no facility that is considered organic where one can keep fit in a friendly, conducive and adequate location. Thus, the need for establishing a fitness centre to cater for this need cannot be over-emphasised. Conclusively, a fitness centre will be an added advantage to this fast growing centre of learning.

Keywords: organic architecture, fitness center, environment, natural resources, natural features, building design

Procedia PDF Downloads 409

Authors: Bessaad Taieb, Benbouali Abderrahmen

Abstract:

Fuzzy controllers are a powerful tool for controlling complex processes. However, its robustness capacity remains moderately limited because it loses its property for large ranges of parametric variations. In this paper, the proposed control method is designed, based on a fuzzy adaptive controller used as a remedy for this problem. For increase the robustness of the vector control and to maintain the performance of the five-phase asynchronous machine despite the presence of disturbances (variation of rotor resistance, rotor inertia variations, sudden variations in the load etc.), by applying the method of behaviour model control (BMC). The results of simulation show that the fuzzy adaptive control provides best performance and has a more robustness as the fuzzy (FLC) and as a conventional (PI) controller.

Keywords: fuzzy adaptive control, behaviour model control, vector control, five-phase asynchronous machine

Procedia PDF Downloads 91

Authors: Nino Pailodze, Malkhaz Sulashvili, Vladimer Kekenadze, Tea Khutsishvili, Irma Makharashvili, Aleksandre Kekenadze

Abstract:

In the nearest future among the important problems which Georgia has solve the most important is economic stability, that bases on fiscal policy and the proper definition of the its directions. The main source of the Budget revenue is the national income. The State uses taxes, loans and emission in order to create national income, were the principal weapon are taxes. As well as fiscal function of the fulfillment of the budget, tax systems successfully implement economic and social development and the regulatory functions of foreign economic relations. A tax is a mandatory, unconditional monetary payment to the budget made by a taxpayer in accordance with this Code, based on the necessary, nonequivalent and gratuitous character of the payment. Taxes shall be national and local. National taxes shall be the taxes provided for under this Code, the payment of which is mandatory across the whole territory of Georgia. Local taxes shall be the taxes provided for under this Code, introduced by normative acts of local self-government representative authorities (within marginal rates), the payment of which is mandatory within the territory of the relevant self-governing unit. National taxes have the leading role in tax systems, but also the local taxes have an importance role in tax systems. Exactly in the means of local taxes, the most part of the budget is formatted. National taxes shall be: income tax, profit tax, value added tax (VAT), excise tax, import duty, property tax shall be a local tax The property tax is one of the significant taxes in Georgia. The paper deals with the taxation mechanism that has been operated in Georgia. The above mention has the great influence in financial accounting. While comparing foreign legislation towards Georgian legislation we discuss the opportunity of using their experience. Also, we suggested recommendations in order to improve the tax system in financial accounting. In addition to accounting, which is regulated according the International Accounting Standards we have tax accounting, which is regulated by the Tax Code, various legal orders / regulations of the Minister of Finance. The rules are controlled by the tax authority, Revenue Service. The tax burden from the tax values are directly related to expenditures of the state from the emergence of the first day. Fiscal policy of the state is as well as expenditure of the state and decisions of taxation. In order to get the best and the most effective mobilization of funds, Government’s primary task is to decide the kind of taxation rules. Tax function is to reveal the substance of the act. Taxes have the following functions: distribution or the fiscal function; Control and regulatory functions. Foreign tax systems evolved in the different economic, political and social conditions influence. The tax systems differ greatly from each other: taxes, their structure, typing means, rates, the different levels of fiscal authority, the tax base, the tax sphere of action, the tax breaks.

Keywords: international accounting standards, financial accounting, tax systems, financial obligations

Procedia PDF Downloads 238

Authors: Changyin Zhou

Abstract:

Ba constructions are a special type of constructions in Chinese. Their syntactic behaviors are closely related to their event structural properties. The existing study which treats the semantic function of Ba as causative meets difficulty in treating the discrepancy between Ba constructions and their corresponding constructions without Ba in expressing causativity. This paper holds that Ba in Ba constructions is a functional category expressing affectedness. The affectedness expressed by Ba can be positive or negative. The functional category Ba expressing negative affectedness has the semantic property of being 'expected'. The precondition of Ba construction is the boundedness of the event concerned. This paper, holding the parallelism between motion events and change-of-state events, proposes a syntactic model based on the notions of boundedness and affectedness, discusses the transformations between Ba constructions and the related resultative constructions, and derivates the various Ba constructions concerned.

Keywords: affectedness, Ba constructions, boundedness, event structure, resultative constructions

Procedia PDF Downloads 421

Authors: Mehrnoosh Askarizadeh

Abstract:

In an ever changeable and globalized world with new economic and global competitors competing for the same customers and resources, is increasing the pressure on organizations' competitiveness. In addition, organizations faces additional challenges due to an ever-growing amount of data and the ever-bigger challenge of analyzing that data and keeping the data secure. Successful companies are characterized by exploiting their intellectual capital in an efficient manner. Thus, the most valuable asset an organization has today has become its employees' knowledge. To enable this, there is a tool that supports easier handling and optimizes the use of knowledge, which is knowledge management. Based on the theoretical framework and careful review as well as analysis of interviews and observations resulted in six essential areas: structure, management, compensation, communication, trust and motivation. The analysis showed that the scientific articles and literature have different perspectives, different definitions and are based on different theories but the essence is that they all finally seems to arrive at the same result and conclusion, although with different viewpoints and perspectives. This is regardless of whether the focus is on management style, rewards or communication they all focus on the individual. The conclusion is that organizational culture affects knowledge management and dissemination of information, because of its direct impact on the individual. The largest and most important underlying factor why we choose to participate in improvement work or share knowledge is our motivation. Motivation is the reason for and the reason behind our actions.

Keywords: lean, lean production, knowledge management, information management, motivation

Procedia PDF Downloads 514

Authors: Mahdiar Hosseinghadiry, Razali Ismail, F. Fotovati

Abstract:

One of the most important and challenging tasks in testing network-on-chip based system-on-chips (NoC based SoCs) is to verify the communication entity. It is important because of its usage for transferring both data packets and test patterns for intellectual properties (IPs) during normal and test mode. Hence, ensuring of NoC reliability is required for reliable IPs functionality and testing. On the other hand, it is challenging due to the required time to test it and the way of transferring test patterns from the tester to the NoC components. In this paper, two testing techniques for mesh-based NoC interconnections are proposed. The first one is based on one-by-one testing and the second one divides NoC interconnects into three parts, horizontal links of switches in even columns, horizontal links of switches in odd columns and all vertical. A design for testability (DFT) architecture is represented to send test patterns directly to each switch under test and also support the proposed testing techniques by providing a loopback path in each switch. The simulation results shows the second proposed testing mechanism outperforms in terms of test time because this method test all the interconnects in only three phases, independent to the number of existed interconnects in the network, while test time of other methods are highly dependent to the number of switches and interconnects in the NoC.

Keywords: on chip, interconnection testing, horizontal-vertical testing, enhanced unicast

Procedia PDF Downloads 550

Authors: Tamanda Kamwendo

Abstract:

The concept of benefit sharing has been a prominent global debate in the world, gaining traction in human research ethics. Despite its prevalence, the concept of benefit sharing is not without controversy over its meaning and justification. This is due to the fact that it lacks a broadly accepted definition and many proponents discuss benefit sharing by arguing for its necessity rather than engaging in critical intellectual engagement with technical issues such as what it implies. What is clear in the literature is that the underlying premise of benefit-sharing is that research involving underprivileged and marginalized people is currently unjust and inequitable because these people are denied access to these gains; thus, benefit-sharing arrangements are required for these research projects to be just and equitable. This paper, therefore, investigates the discourses and justifications behind the concept of benefit sharing to human participants, particularly when dealing with human genomics research. Furthermore, considering that benefit sharing is generally viewed as a transaction between research organizations and research participants, it raises ethical concerns concerning the commodification of human material and undermines the sanctity of the human genome. This is predicated on the idea that research sponsors would be compelled to deliver a minimum set of possible benefits to research participants and communities in exchange for their involvement in the study. There is, therefore, need to protect benefit-sharing practices in international health research by developing a governance legal framework. A legal framework of benefit sharing will also dispel the issue of commodification of human material where human genomic research is done.

Keywords: benefit sharing, human participants, human genomic research, ethical concerns

Procedia PDF Downloads 73

Authors: Michelle Rippy

Abstract:

Medicolegal death investigation historically is a field that does not receive much research attention or advancement, as all of the subjects are deceased. Public health threats, drug epidemics and contagious diseases are typically recognized in decedents first, with thorough and accurate death investigations able to assist in epidemiology research and prevention programs. One vital component of medicolegal death investigation is determining the decedent’s time of death. An accurate time of death can assist in corroborating alibies, determining sequence of death in multiple casualty circumstances and provide vital facts in civil situations. Popular television portrays an unrealistic forensic ability to provide the exact time of death to the minute for someone found deceased with no witnesses present. The actuality of unattended decedent time of death determination can generally only be narrowed to a 4-6 hour window. In the mid- to late-20th century, liver temperatures were an invasive action taken by death investigators to determine the decedent’s core temperature. The core temperature was programmed into an equation to determine an approximate time of death. Due to many inconsistencies with the placement of the thermometer and other variables, the accuracy of the liver temperatures was dispelled and this once common place action lost scientific support. Currently, medicolegal death investigators utilize three major after death or post-mortem changes at a death scene. Many factors are considered in the subjective determination as to the time of death, including the cooling of the decedent, stiffness of the muscles, release of blood internally, clothing, ambient temperature, disease and recent exercise. Current research is utilizing non-invasive hospital grade tympanic thermometers to measure the temperature in the each of the decedent’s ears. This tool can be used at the scene and in conjunction with scene indicators may provide a more accurate time of death. The research is significant and important to investigations and can provide an area of accuracy to a historically inaccurate area, considerably improving criminal and civil death investigations. The goal of the research is to provide a scientific basis to unwitnessed deaths, instead of the art that the determination currently is. The research is currently in progress with expected termination in December 2018. There are currently 15 completed case studies with vital information including the ambient temperature, decedent height/weight/sex/age, layers of clothing, found position, if medical intervention occurred and if the death was witnessed. This data will be analyzed with the multiple variables studied and available for presentation in January 2019.

Keywords: algor mortis, forensic pathology, investigations, medicolegal, time of death, tympanic

Procedia PDF Downloads 115

Authors: Fabrizio Logiurato

Abstract:

Light Polarization has many technological applications, and its discovery was crucial to reveal the transverse nature of the electromagnetic waves. However, despite its fundamental and practical importance, in high school, this property of light is often neglected. This is a pity not only for its conceptual relevance, but also because polarization gives the possibility to perform many brilliant experiments with low cost materials. Moreover, the treatment of this matter lends very well to an interdisciplinary approach between art, biology and technology, which usually makes things more interesting to students. For these reasons, we have developed, and in this work, we introduce a laboratory on light polarization for high school and undergraduate students. They can see beautiful pictures when birefringent materials are set between two crossed polarizing filters. Pupils are very fascinated and drawn into by what they observe. The colourful images remind them of those ones of abstract painting or alien landscapes. With this multidisciplinary teaching method, students are more engaged and participative, and also, the learning process of the respective physics concepts is more effective.

Keywords: light polarization, optical activity, multidisciplinary education, science and art

Procedia PDF Downloads 205

Authors: Sacha Joseph-Mathews, Leili Javadpour

Abstract:

In the tourism industry, hoteliers spend millions annually on marketing and positioning efforts for their respective hotels, all in an effort to create a specific image in the minds of the consumer. Yet despite extensive efforts to seduce potential hotel guests with sophisticated advertising messages generated by hotel entities, consumers continue to mistrust corporate branding, preferring instead to place their trust in the reviews of their consumer peers. In today’s complex and cluttered marketplace, online reviews can serve as a mediator for consumers who do not have actual knowledge and experiences with the brand, but are in the process of deciding whether or not to engage in a consumption exercise. Traditionally, consumers have used online reviews as a source of comfort and confirmation of a product/service’s positioning. But today, very few customers make any purchase decisions without first researching existing user reviews, making reviews more of a necessity, rather than a luxury in the purchase decision process. The influence of user generated content (UGC) is amplified in the tourism industry; as more than a third of potential hotel guests will not book a room without first reading a review. As corporate branding becomes less relevant and online reviews become more important, how much of the consumer’s stay expectations are being dictated by existing UGC? Moreover, as hotel guest experience a hotel through the lens of an existing review, how much of their stay and in turn their review, would have been influenced by those reviews that they read? Ultimately, there is the potential for UGC to dictate what potential guests will be most critical about, and or most focused on during their stay. If UGC is a stronger influencer in the purchase decision process than corporate branding, doesn’t it have the potential to dictate, the entire stay experience by influencing the expectations of the guest prior to them arriving on the property? For example, if a hotel is an eco-destination and they focus their branding on their website around sustainability and the retreat nature of the hotel. Yet, guest reviews constantly discuss how dissatisfactory the service and food was with no mention of nature or sustainability, will future reviews then focus primarily on the food? Using text analysis software to examine over 25,000 online reviews, we explore the extent to which new reviews are influenced by wording used in previous reviews for a hotel property, versus content generated by corporate positioning. Additionally, we investigate how distinct hotel related UGC is across different types of tourism destinations. Our findings suggest that UGC can have a greater impact on future reviews, than corporate branding and there is more cohesiveness across UGC of different types of hotel properties than anticipated. A model of User Generated Content Influence is presented and the managerial impact of the power of online reviews to trump corporate branding and shape future user experiences is discussed.

Keywords: user generated content, UGC, corporate branding, online reviews, hotels and tourism

Procedia PDF Downloads 87

Authors: Justie Su-Tzu Juan, Ming-Jheng Li, Ching-Fen Lee, Ruei-Yu Wu

Abstract:

A secret image sharing scheme is a way to protect images. The main idea is dispersing the secret image into numerous shadow images. A secret image sharing scheme can withstand the impersonal attack and achieve the highly practical property of multiuse  is more practical. Therefore, this paper proposes a verifiable and detectable secret image-sharing scheme called VDGMSISS to solve the impersonal attack and to achieve some properties such as encrypting multi-secret images at one time and multi-use. Moreover, our scheme can also be used for any genera access structure.

Keywords: multi-secret image sharing scheme, verifiable, de-tectable, general access structure

Procedia PDF Downloads 122

Authors: Marzieh Khaleghi Baygi, Maryam Khaleghy Baygy

Abstract:

The main aim of this project was designing and making sustainable architectural wearable dress inspired by reconstruction project of Bam’s Bazar in Iran. To achieve the goals of this project, Bam Bazar became the architectural reference. A mixed research method (including applied, qualitative and case studies methods) was used. After research, data gathering and considering related intellectual, mental and cultural background, the garment was modeled by using 3ds Max's modeling tools and Marvelous. After making the pattern, the wearable architecture was built and an architectural and historical building converted to a clothing. The implementation of sustainable architectural clothing, took seventeen months. The result of this project was a cloth in a new form that had been worn on its architect body. The comparison between present project and previous research were focusing on the same subjects (architectural clothing) shows some dramatic differentiations, including, the architect, designer and executive of this project was the same person who was the main researcher. Also, in this research, special attention was paid to the sustainability, volume and forms. Most projects in this subject (especially pervious related Iranian research) relied on painting and not on the volumes and forms. The sustainable immovable architecture had worn on its architect, became a cloth on a human's body that was moving.

Keywords: wearable architecture, clothing, bam bazar, space, sustainability

Procedia PDF Downloads 58

Authors: Melanie Verhovnik

Abstract:

School shootings are a well-known phenomenon in Germany, 14 of which have occurred to date. The first case happened half a year after the April 20th, 1999 Columbine shooting in the United States, which was at the time the most serious school shooting to have occurred anywhere in the world. The German media gave only scant attention to the subject of school shootings prior to Columbine, even though there were numerous instances of it throughout the world and several serious instances in the United States during the 1990s. A mixed method design of qualitative and quantitative content analysis was employed in order to demonstrate the main features and characteristics of core German media’s coverage of Columbine.

Keywords: Columbine, media coverage, qualitative, quantitative content analysis, school shooting

Procedia PDF Downloads 307