Search results for: operating budget
2675 The Effect of the Thermal Temperature and Injected Current on Laser Diode 808 nm Output Power
Authors: Hassan H. Abuelhassan, M. Ali Badawi, Abdelrahman A. Elbadawi, Adam A. Elbashir
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In this paper, the effect of the injected current and temperature into the output power of the laser diode module operating at 808nm were applied, studied and discussed. Low power diode laser was employed as a source. The experimental results were demonstrated and then the output power of laser diode module operating at 808nm was clearly changed by the thermal temperature and injected current. The output power increases by the increasing the injected current and temperature. We also showed that the increasing of the injected current results rising in heat, which also, results into decreasing of the laser diode output power during the highest temperature as well. The best ranges of characteristics made by diode module operating at 808nm were carefully handled and determined.Keywords: laser diode, light amplification, injected current, output power
Procedia PDF Downloads 3872674 Plackett-Burman Design to Evaluate the Influence of Operating Parameters on Anaerobic Orthophosphate Release from Enhanced Biological Phosphorus Removal Sludge
Authors: Reza Salehi, Peter L. Dold, Yves Comeau
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The aim of the present study was to investigate the effect of a total of 6 operating parameters including pH (X1), temperature (X2), stirring speed (X3), chemical oxygen demand (COD) (X4), volatile suspended solids (VSS) (X5) and time (X6) on anaerobic orthophosphate release from enhanced biological phosphorus removal (EBPR) sludge. An 8-run Plackett Burman design was applied and the statistical analysis of the experimental data was performed using Minitab16.2.4 software package. The Analysis of variance (ANOVA) results revealed that temperature, COD, VSS and time had a significant effect with p-values of less than 0.05 whereas pH and stirring speed were identified as non-significant parameters, but influenced orthophosphate release from the EBPR sludge. The mathematic expression obtained by the first-order multiple linear regression model between orthophosphate release from the EBPR sludge (Y) and the operating parameters (X1-X6) was Y=18.59+1.16X1-3.11X2-0.81X3+3.79X4+9.89X5+4.01X6. The model p-value and coefficient of determination (R2) value were 0.026 and of 99.87%, respectively, which indicates the model is significant and the predicted values of orthophosphate release from the EBPR sludge have been excellently correlated with the observed values.Keywords: anaerobic, operating parameters, orthophosphate release, Plackett-Burman design
Procedia PDF Downloads 2792673 The Effects of Aging on the Cost of Operating and Support: An Empirical Study Applied to Weapon Systems
Authors: Byungchae Kim, Jiwoo Nam
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Aging of weapon systems can cause the failure and degeneration of components which results in increase of operating and support costs. However, whether this aging effect is significantly strong and it influences a lot on national defense spending due to the rapid increase in operating and support (O&S) costs is questionable. To figure out this, we conduct a literature review analyzing the aging effect of US weapon systems. We also conduct an empirical research using a maintenance database of Korean weapon systems, Defense Logistics Integrated Information System (DAIIS). We run regression of various types of O&S cost on weapon system age to investigate the statistical significance of aging effect and use generalized linear model to find relations between the failure of different priced components and the age. Our major finding is although aging effect exists, its impacts on weapon system cost seem to be not too large considering several characteristics of O&S cost elements not relying on the age.Keywords: O&S cost, aging effect, weapon system, GLM
Procedia PDF Downloads 1422672 A Contemporary Advertising Strategy on Social Networking Sites
Authors: M. S. Aparna, Pushparaj Shetty D.
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Nowadays social networking sites have become so popular that the producers or the sellers look for these sites as one of the best options to target the right audience to market their products. There are several tools available to monitor or analyze the social networks. Our task is to identify the right community web pages and find out the behavior analysis of the members by using these tools and formulate an appropriate strategy to market the products or services to achieve the set goals. The advertising becomes more effective when the information of the product/ services come from a known source. The strategy explores great buying influence in the audience on referral marketing. Our methodology proceeds with critical budget analysis and promotes viral influence propagation. In this context, we encompass the vital bits of budget evaluation such as the number of optimal seed nodes or primary influential users activated onset, an estimate coverage spread of nodes and maximum influence propagating distance from an initial seed to an end node. Our proposal for Buyer Prediction mathematical model arises from the urge to perform complex analysis when the probability density estimates of reliable factors are not known or difficult to calculate. Order Statistics and Buyer Prediction mapping function guarantee the selection of optimal influential users at each level. We exercise an efficient tactics of practicing community pages and user behavior to determine the product enthusiasts on social networks. Our approach is promising and should be an elementary choice when there is little or no prior knowledge on the distribution of potential buyers on social networks. In this strategy, product news propagates to influential users on or surrounding networks. By applying the same technique, a user can search friends who are capable to advise better or give referrals, if a product interests him.Keywords: viral marketing, social network analysis, community web pages, buyer prediction, influence propagation, budget constraints
Procedia PDF Downloads 2622671 Stack Overflow Detection and Prevention on Operating Systems Using Machine Learning and Control-Flow Enforcement Technology
Authors: Cao Jiayu, Lan Ximing, Huang Jingjia, Burra Venkata Durga Kumar
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The first virus to attack personal computers was born in early 1986, called C-Brain, written by a pair of Pakistani brothers. In those days, people still used dos systems, manipulating computers with the most basic command lines. In the 21st century today, computer performance has grown geometrically. But computer viruses are also evolving and escalating. We never stop fighting against security problems. Stack overflow is one of the most common security vulnerabilities in operating systems. It may result in serious security issues for an operating system if a program in it has a vulnerability with administrator privileges. Certain viruses change the value of specific memory through a stack overflow, allowing computers to run harmful programs. This study developed a mechanism to detect and respond to time whenever a stack overflow occurs. We demonstrate the effectiveness of standard machine learning algorithms and control flow enforcement techniques in predicting computer OS security using generating suspicious vulnerability functions (SVFS) and associated suspect areas (SAS). The method can minimize the possibility of stack overflow attacks occurring.Keywords: operating system, security, stack overflow, buffer overflow, machine learning, control-flow enforcement technology
Procedia PDF Downloads 1152670 Temperature Control Improvement of Membrane Reactor
Authors: Pornsiri Kaewpradit, Chalisa Pourneaw
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Temperature control improvement of a membrane reactor with exothermic and reversible esterification reaction is studied in this work. It is well known that a batch membrane reactor requires different control strategies from a continuous one due to the fact that it is operated dynamically. Due to the effect of the operating temperature, the suitable control scheme has to be designed based reliable predictive model to achieve a desired objective. In the study, the optimization framework has been preliminary formulated in order to determine an optimal temperature trajectory for maximizing a desired product. In model predictive control scheme, a set of predictive models have been initially developed corresponding to the possible operating points of the system. The multiple predictive control moves have been further calculated on-line using the developed models corresponding to current operating point. It is obviously seen in the simulation results that the temperature control has been improved compared to the performance obtained by the conventional predictive controller. Further robustness tests have also been investigated in this study.Keywords: model predictive control, batch reactor, temperature control, membrane reactor
Procedia PDF Downloads 4682669 Budgeting Procedures and Fiscal Stance of OECD Countries in the Wake of Global Economic Crisis
Authors: Yulia Kasperskaya, Ramon Xifré
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Budgetary procedures are considered to be important for countries’ fiscal performance. The objective of this paper is to analyze this relationship for the OECD countries in the wake of global economic crisis taking into consideration countries’ fiscal conditions and institutional arrangements. We test whether groups of countries that are fiscally different after the crisis differ in their use of budgetary procedures including performance budgeting, transparency mechanisms and medium-term expenditure framework. For this purpose, we classify OECD countries in two groups according to the variations, in debt to GDP ratio between 2008 and 2014. We then analyze the intensity of use of budget procedures taking into account countries’ economic conditions during the crisis. Our first finding is that there is no monotonic relationship between the intensity of use of these three budgetary procedures and enhanced fiscal performance. Countries showing similar fiscal performance scored differently in terms of on budgetary procedures. We, therefore, review the budgetary frameworks and trajectories of several countries that are fiscally sound. From this qualitative analysis, we derive a set of factors that may enhance the efficiency of budgetary procedures. This suggests that a given budgetary procedure may have different effects in different countries depending on their economic and administrative settings. Our results are thus in line with those studies that reject one-size-fits-all approaches.Keywords: budget procedures, fiscal performance, OECD, performance budgeting
Procedia PDF Downloads 2392668 Simulation of the Performance of the Reforming of Methane in a Primary Reformer
Authors: A. Alkattib, M. Boumaza
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Steam reforming is industrially important as it is incorporated in several major chemical processes including the production of ammonia, methanol, hydrogen and ox alcohols. Due to the strongly endothermic nature of the process, a large amount of heat is supplied by fuel burning (commonly natural gas) in the furnace chamber. Reaction conversions, tube catalyst life, energy consumption and CO2 emission represent the principal factors affecting the performance of this unit and are directly influenced by the high operating temperatures and pressures. This study presents a simulation of the performance of the reforming of methane in a primary reformer, through a developed empirical relation which enables to investigate the effects of operating parameters such as the pressure, temperature, steam to carbon ratio on the production of hydrogen, as well as the fraction of non-converted methane. It appears from this analysis that the exit temperature Te, the operating pressure as well the steam to carbon ratio has an important effect on the reforming of methane.Keywords: reforming, methane, performance, hydrogen, parameters
Procedia PDF Downloads 2262667 Influencing Factors for Job Satisfaction and Turnover Intention of Surgical Team in the Operating Rooms
Authors: Shu Jiuan Chen, Shu Fen Wu, I. Ling Tsai, Chia Yu Chen, Yen Lin Liu, Chen-Fuh Lam
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Background: Increased emotional stress in workplace and depressed job satisfaction may significantly affect the turnover intention and career life of personnel. However, very limited studies have reported the factors influencing the turnover intention of the surgical team members in the operating rooms, where extraordinary stress is normally exit in this isolated medical care unit. Therefore, this study aimed to determine the environmental and personal characteristic factors that might be associated with job satisfaction and turnover intention in the non-physician staff who work in the operating rooms. Methods: This was a cross-sectional, descriptive study performed in a metropolitan teaching hospital in southern Taiwan between May 2017 to July 2017. A structured self-administered questionnaire, modified from the Practice Environment Scale of the Nursing Work Index (PES-NWI), Occupational Stress Indicator-2 (OSI-2) and Maslach Burnout Inventory (MBI) manual was collected from the operating room nurses, nurse anesthetists, surgeon assistants, orderly and other non-physician staff. Numerical and categorical data were analyzed using unpaired t-test and Chi-square test, as appropriate (SPSS, version 20.0). Results: A total of 167 effective questionnaires were collected from 200 eligible, non-physician personnel who worked in the operating room (response rate 83.5%). The overall satisfaction of all responders was 45.64 ± 7.17. In comparison to those who had more than 4-year working experience in the operating rooms, the junior staff ( ≤ 4-year experience) reported to have significantly higher satisfaction in workplace environment and job contentment, as well as lower intention to quit (t = 6.325, P =0.000). Among the different specialties of surgical team members, nurse anesthetists were associated with significantly lower levels of job satisfaction (P=0.043) and intention to stay (x² = 8.127, P < 0.05). Multivariate regression analysis demonstrates job title, seniority, working shifts and job satisfaction are the significant independent predicting factors for quit jobs. Conclusion: The results of this study highlight that increased work seniorities ( > 4-year working experience) are associated with significantly lower job satisfaction, and they are also more likely to leave their current job. Increased workload in supervising the juniors without appropriate job compensation (such as promotions in job title and work shifts) may precipitate their intention to quit. Since the senior staffs are usually the leaders and core members in the operating rooms, the retention of this fundamental manpower is essential to ensure the safety and efficacy of surgical interventions in the operating rooms.Keywords: surgical team, job satisfaction, resignation intention, operating room
Procedia PDF Downloads 2552666 Research on the Risks of Railroad Receiving and Dispatching Trains Operators: Natural Language Processing Risk Text Mining
Authors: Yangze Lan, Ruihua Xv, Feng Zhou, Yijia Shan, Longhao Zhang, Qinghui Xv
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Receiving and dispatching trains is an important part of railroad organization, and the risky evaluation of operating personnel is still reflected by scores, lacking further excavation of wrong answers and operating accidents. With natural language processing (NLP) technology, this study extracts the keywords and key phrases of 40 relevant risk events about receiving and dispatching trains and reclassifies the risk events into 8 categories, such as train approach and signal risks, dispatching command risks, and so on. Based on the historical risk data of personnel, the K-Means clustering method is used to classify the risk level of personnel. The result indicates that the high-risk operating personnel need to strengthen the training of train receiving and dispatching operations towards essential trains and abnormal situations.Keywords: receiving and dispatching trains, natural language processing, risk evaluation, K-means clustering
Procedia PDF Downloads 912665 Performance Evaluation of Construction Projects by Earned Value Management Method, Using Primavera P6 – A Case Study in Istanbul, Turkey
Authors: Mohammad Lemar Zalmai, Osman Hurol Turkakin, Cemil Akcay, Ekrem Manisali
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Most of the construction projects are exposed to time and cost overruns due to various factors and this is a major problem. As a solution to this, the Earned Value Management (EVM) method is considered. EVM is a powerful and well-known method used in monitoring and controlling the project. EVM is a technique that project managers use to track the performance of their project against project baselines. EVM gives an early indication that either project is delayed or not, and the project is either over budget or under budget at any particular day by tracking it. Thus, it helps to improve the management control system of a construction project, to detect and control the problems in potential risk areas and to suggest the importance and purpose of monitoring the construction work. This paper explains the main parameters of the EVM system involved in the calculation of time and cost for construction projects. In this study, the project management software Primavera P6 is used to deals with the project monitoring process of a seven-storeyed (G+6) faculty building whose construction is in progress at Istanbul, Turkey. A comparison between the planned progress of construction activities and actual progress is performed, and the analysis results are interpreted. This case study justifies the benefits of using EVM for project cash flow analysis and forecasting.Keywords: earned value management (EVM), construction cost management, construction planning, primavera P6, project management, project scheduling
Procedia PDF Downloads 2432664 Preliminary Study on Using of Thermal Energy from Effluent Water for the SBR Process of RO
Authors: Gyeong-Sung Kim, In-soo Ahn, Yong Cho
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SBR (Sequencing Batch Reactor) process is usually applied to membrane water treatment plants to treat its concentrated wastewater. The role of SBR process is to remove COD (Chemical Oxygen Demand) and NH3 from wastewater before discharging it outside of the water treatment plant using microorganism. Microorganism’s nitrification capability is influenced by water temperature because the nitrification rate of the concentrated wastewater becomes ‘zero’ as water temperature approach 0℃. Heating system is necessary to operate SBR in winter season even though the operating cost increase sharply. The operating cost of SBR at ‘D’ RO water treatment plant in Korea was 51.8 times higher in winter (October to March) compare to summer (April to September) season in 2014. Otherwise the effluent water temperature maintained around 8℃ constantly in winter. This study focuses on application heat pump system to recover the thermal energy from the effluent water of ‘D’ RO plant so that the operating cost will be reduced.Keywords: water treatment, water thermal energy, energy saving, RO, SBR
Procedia PDF Downloads 5162663 Parametric Study on Water-Cooling Plates to Improve Cooling Performance on 18650 Li-Ion Battery
Authors: Raksit Nanthatanti, Jarruwat Charoensuk, S. Hirai, Manop Masomtop
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In this study, the effect of channel geometry and operating circumstances on a liquid cooling plate for Lithium-ion Battery modules has been investigated Inlet temperature, water velocity, and channel count were the main factors. According to the passage, enhancing the number of cooling channels[2,3,4,6channelperbases] will affect water flow distribution caused by varying the velocity inlet inside the cooling block[0.5,1.0,1.5,2.0 m/sec] and intake temperatures[25,30,35,40oC], The findings indicate that the battery’s temperature drops as the number of channels increases. The maximum battery's operating temperature [45 oC] rises, but ∆t is needed to be less than 5 oC [v≤1m/sec]. Maximum temperature and local temperature difference of the battery change significantly with the change of the velocity inlet in the cooling channel and its thermal conductivity. The results of the simulation will help to increase cooling efficiency on the cooling system for Li-ion Battery based on a Mini channel in a liquid-cooling configurationKeywords: cooling efficiency, channel count, lithium-ion battery, operating
Procedia PDF Downloads 1012662 Modeling and Optimal Control of Acetylene Catalytic Hydrogenation Reactor in Olefin Plant by Artificial Neural Network
Authors: Faezeh Aghazadeh, Mohammad Javad Sharifi
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The application of neural networks to model a full-scale industrial acetylene hydrogenation in olefin plant has been studied. The operating variables studied are the, input-temperature of the reactor, output-temperature of the reactor, hydrogen ratio of the reactor, [C₂H₂]input, and [C₂H₆]input. The studied operating variables were used as the input to the constructed neural network to predict the [C₂H₆]output at any time as the output or the target. The constructed neural network was found to be highly precise in predicting the quantity of [C₂H₆]output for the new input data, which are kept unaware of the trained neural network showing its applicability to determine the [C₂H₆]output for any operating conditions. The enhancement of [C₂H₆]output as compared with [C₂H₆]input was a consequence of low selective acetylene hydrogenation to ethylene.Keywords: acetylene hydrogenation, Pd-Ag/Al₂O₃, artificial neural network, modeling, optimal design
Procedia PDF Downloads 2762661 Cost Effectiveness Analysis of a Community Intervention for Anti-Retroviral Therapy Delivery in Cambodia
Authors: Esabelle Lo Yan Yam, Pheak Chhoun, Sovannary Tuot, Emily Lancsar, Siyan Yi
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Persons living with HIV (PLHIV) need lifelong antiretroviral treatment (ART) to keep their viral load suppressed to an undetectable level, maintain a healthy immune system, and reduce the risk of transmitting HIV to others. However, many factors affect PLHIV's adherence to ART, including access to antiretrovirals (ARV), stigma, lack of social support, and the burden of seeking lifelong care. Community-based care has been shown to be instrumental in the experience of PLHIV in many countries, including Cambodia. In this study based in Cambodia, a community-based ART delivery (CAD) intervention involving community action workers (CAWs) who are PLHIVs was introduced. These workers collect pre-packaged ARVs from the ART clinics and dispense them to PLHIVs in the communities. The quasi-experimental study involved approximately 2000 stable PLHIV in the intervention arm and another 2000 PLHIV in the control arm (receiving usual care). A cost-effectiveness analysis is currently conducted to complement the clinical effectiveness of the CAD intervention on the care continuum and treatment outcomes for stable PLHIV, as well as the operational effectiveness in increasing the efficiency of the ART clinics and the health system. The analysis will consider health system and societal perspectives based on primary outcomes, including retention in care, viral load suppression, and adherence to ART. Additionally, a consultation with the National Centre for HIV/AIDS, Dermatology, and STD under the Cambodia Ministry of Health will be done to discuss the conduct of a budget impact analysis that can quantify the financial impact on the government's budget when adopting the CAD intervention at the provincial and national levels. The budget impact analysis will take into consideration various scaling-up scenarios for the interventions in the country. The research will assess the cost-effectiveness of the CAD intervention to support national stakeholders in Cambodia to make an informed decision on the adoption and scaling up of the intervention in Cambodia. The results are currently being analyzed and will be available at the time of the conference.Keywords: Cambodia, community intervention, economic evaluation, global health, HIV/AIDs, implementation research
Procedia PDF Downloads 482660 Failure Analysis of Electrode, Nozzle Plate, and Powder Injector during Air Plasma Spray Coating
Authors: Nemes Alexandra
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The aim of the research is to develop an optimum microstructure of steel coatings on aluminum surfaces for application on the crankcase cylinder bores. For the proper design of the microstructure of the coat, it is important to control the plasma gun unit properly. The maximum operating time was determined while the plasma gun could optimally work before its destruction. Objectives: The aim of the research is to determine the optimal operating time of the plasma gun between renovations (the renovation shall involve the replacement of the test components of the plasma gun: electrode, nozzle plate, powder injector. Methodology: Plasma jet and particle flux analysis with PFI (PFI is a diagnostic tool for all kinds of thermal spraying processes), CT reconstruction and analysis on the new and the used plasma guns, failure analysis of electrodes, nozzle plates, and powder injectors, microscopic examination of the microstructure of the coating. Contributions: As the result of the failure analysis detailed above, the use of the plasma gun was maximized at 100 operating hours in order to get optimal microstructure for the coat.Keywords: APS, air plasma spray, failure analysis, electrode, nozzle plate, powder injector
Procedia PDF Downloads 1192659 Providing a Road Pricing and Toll Allocation Method for Toll Roads
Authors: Ali Babaei
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There is a worldwide growing tendency toward construction of infrastructures with the possibility of private sector participation instead of free exploitation of public infrastructures. The construction and development of roads through private sector participation is performed by different countries because of appropriate results and benefits such as compensation of public budget deficit in road construction and maintenance and responding to traffic growth (demand). Toll is the most definite form of budget provision in road development. There are two issues in the toll rate assignment: A. costing of transport, B. Cost allocation and distribution of cost between different types of vehicles as each vehicle pay its own share. There can be different goals in toll collection and its extent is variable according to the strategy of toll collection. Costing principles in different countries are based on inclusion of the whole transport and not peculiar to the toll roads. For example, fuel tax policy functions where the road network users pay transportation cost (not just users of toll road). Whereas transportation infrastructures in Iran are free, these methods are not applicable. In Iran, different toll freeways have built by public investment and government provides participation in the road construction through encouragement of financial institutions. In this paper, the existing policies about the toll roads are studied and then the appropriate method of costing and cost allocation to different vehicles is introduced.Keywords: toll allocation, road pricing, transportation, financial and industrial systems
Procedia PDF Downloads 3632658 Analysis of Energy Efficiency Behavior with the Use of Train Dynamics Simulator and Statistical Tools: Case Study of Vitoria Minas Railway, Brazil
Authors: Eric Wilson Santos Cabral, Marta Monteiro Da Costa Cruz, Fabio Luis Maciel Machado, Henrique Andrade, Rodrigo Pirola Pestana, Vivian Andrea Parreira
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The large variation in the price of diesel in Brazil directly affects the variable cost of companies operating in the transportation sector. In rail transport, the great challenge is to overcome the annual budget, cargo and ore transported with cost reduction in relation to previous years, becoming more efficient every year. Some effective measures are necessary to achieve the reduction of the liter ratio consumed by KTKB (Gross Ton per Kilometer multiplied by thousand). This acronym represents the indicator of energy efficiency of some railroads in the world. This study is divided into two parts: the first, to identify using statistical tools, part of the controlled variables in the railways, which have a correlation with the energy efficiency indicator, seeking to aid decision-making. The second, with the use of the train dynamics simulator, within scenarios defined in the operational reality of a railroad, seeks to optimize the train formations and the train stop model for the change of train drivers. With the completion of the study, companies in the rail sector are expected to be able to reduce some of their transportation costs.Keywords: railway transport, railway simulation, energy efficiency, fuel consumption
Procedia PDF Downloads 3352657 Robust Fuzzy PID Stabilizer: Modified Shuffled Frog Leaping Algorithm
Authors: Oveis Abedinia, Noradin Ghadimi, Nasser Mikaeilvand, Roza Poursoleiman, Asghar Poorfaraj
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In this paper a robust Fuzzy Proportional Integral Differential (PID) controller is applied to multi-machine power system based on Modified Shuffled Frog Leaping (MSFL) algorithm. This newly proposed controller is more efficient because it copes with oscillations and different operating points. In this strategy the gains of the PID controller is optimized using the proposed technique. The nonlinear problem is formulated as an optimization problem for wide ranges of operating conditions using the MSFL algorithm. The simulation results demonstrate the effectiveness, good robustness and validity of the proposed method through some performance indices such as ITAE and FD under wide ranges operating conditions in comparison with TS and GSA techniques. The single-machine infinite bus system and New England 10-unit 39-bus standard power system are employed to illustrate the performance of the proposed method.Keywords: fuzzy PID, MSFL, multi-machine, low frequency oscillation
Procedia PDF Downloads 4302656 The Decision-Making Mechanisms of Tax Regulations
Authors: Nino Pailodze, Malkhaz Sulashvili, Vladimer Kekenadze, Tea Khutsishvili, Irma Makharashvili, Aleksandre Kekenadze
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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 2432655 A Framework for the Evaluation of Infrastructures’ Serviceability
Authors: Kyonghoon Kim, Wonyoung Park, Taeil Park
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In 1994, Korea experienced a national tragedy of Seongsu Bridge collapse. The accident was severe enough to alert governmental officers to the problem of existing management policy for national infrastructures. As a result, government legislated the ‘Guidelines for the safety inspection and test of infrastructure’ which have been utilized as the primary tool to make decision for the maintenance and rehabilitation of infrastructure for last twenty years. Although it is clear that the guideline established a basics how to evaluate and manage the condition of infrastructures in systematic manner, it is equally clear that the guideline needs improvements in order to obtain reasonable investment decisions for budget allocation. Because its inspection and evaluation procedures mainly focused on the structural condition of infrastructures, it was hard to make decision when the infrastructures were in same level of structural condition. In addition, it did not properly reflect various aspects of infrastructures such as performance, public demand, capacity, etc., which were more valuable to public. Regardless of the importance, these factors were commonly neglected in governmental decision-making process, because there factors were somewhat subjective and difficult to quantify in rational manner. Thus, this study proposes a framework to properly evaluate the serviceability indicators using AHP and Fuzzy approach. The framework is expected to assist governmental agency in establishing effective investment strategies for budget planning.Keywords: infrastructure, evaluation, serviceability, fuzzy
Procedia PDF Downloads 2862654 The Mediating Effect of Taxpayers’ Compliance on Internal Business Process-Tax Revenue Relationship: A Case Study at the Directorate General of Taxation in Indonesia
Authors: Efrizal, Ferdiansyah, Noorlailie Soewarno, Bambang Tjahjadi
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Tax revenue plays an important role in the State Budget of the Government of Indonesia (GOI). The GOI keeps raising tax revenue portion of the Budget from year to year. The low tax ratio of 11 percent in Indonesia shows a big opportunity to collect taxes in the future. The Directorate General of Taxation (DGT) is the institution mandated by the Law to collect tax revenue. This is a case study using quantitative and qualitative approaches. This study introduces contingent factors of taxpayers’ compliance as the mediating variable and internal business process as the independent variable. This study aims to empirically test the contingency theory, especially the mediating effect of taxpayers’ compliance on internal business process-tax revenue relationship. Internal business processes of the DGT include servicing, counseling, expanding, supervising, inspecting, and enforcing. The secondary data of 31 regional offices representing 293 tax offices in Indonesia was collected and analyzed using Partial Least Square. The result showed the following: (1) internal business process affected tax revenue; (2) taxpayers’ compliance did not mediate internal business processes - tax revenue relationship, and (3) taxpayers’ compliance affected tax revenue. In-depth interviews revealed that the DGT needs to make more innovations in business processes in the future.Keywords: innovations, internal business process, taxpayers’ compliance, tax revenue
Procedia PDF Downloads 3562653 Expert System: Debugging Using MD5 Process Firewall
Authors: C. U. Om Kumar, S. Kishore, A. Geetha
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An Operating system (OS) is software that manages computer hardware and software resources by providing services to computer programs. One of the important user expectations of the operating system is to provide the practice of defending information from unauthorized access, disclosure, modification, inspection, recording or destruction. Operating system is always vulnerable to the attacks of malwares such as computer virus, worm, Trojan horse, backdoors, ransomware, spyware, adware, scareware and more. And so the anti-virus software were created for ensuring security against the prominent computer viruses by applying a dictionary based approach. The anti-virus programs are not always guaranteed to provide security against the new viruses proliferating every day. To clarify this issue and to secure the computer system, our proposed expert system concentrates on authorizing the processes as wanted and unwanted by the administrator for execution. The Expert system maintains a database which consists of hash code of the processes which are to be allowed. These hash codes are generated using MD5 message-digest algorithm which is a widely used cryptographic hash function. The administrator approves the wanted processes that are to be executed in the client in a Local Area Network by implementing Client-Server architecture and only the processes that match with the processes in the database table will be executed by which many malicious processes are restricted from infecting the operating system. The add-on advantage of this proposed Expert system is that it limits CPU usage and minimizes resource utilization. Thus data and information security is ensured by our system along with increased performance of the operating system.Keywords: virus, worm, Trojan horse, back doors, Ransomware, Spyware, Adware, Scareware, sticky software, process table, MD5, CPU usage and resource utilization
Procedia PDF Downloads 4272652 Participatory Budgeting in South African Local Government: A Right or Illusion
Authors: Oliver Fuo
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One of the central features of post-apartheid constitutional reform was the establishment of local government as a distinct sphere of government in the Constitution of the Republic of South Africa, 1996. Local government, constituted by about 279 wall-to-wall municipalities, have legislative and executive powers vested in democratically elected municipal councils to govern areas within their jurisdiction subject only to limits imposed by the Constitution. In addition, unlike the past where municipalities merely played a service delivery role, they are now mandated to realise an expanded developmental mandate – pursue social justice and sustainable development; contribute, together with national and provincial government, to the realisation of socio-economic rights entrenched in the Bill of Rights; and facilitate public participation in local governance. In order to finance their developmental programmes, municipalities receive equitable allocations from national government and have legal powers to generate additional finances by charging rates on property and imposing surcharges on services provided. In addition to its general obligation to foster public participation in local governance, the law requires municipalities to facilitate public participation in their budgeting processes. This requirement is generally consistent with recent trends in local government democratic reforms which call for inclusive budget planning and implementation whereby citizens, civil society and NGOs participate in the allocation of resources. This trend is best captured in the concept of participatory budgeting. This paper specifically analyses the legal and policy framework for participatory budgeting at the local government level in South Africa. Using Borbet South Africa (Pty) Ltd and Others v Nelson Mandela Bay Municipality 2014 (5) SA 256 (ECP) as an example, this paper argues that the legal framework for participatory budgeting creates an illusory right for citizens to participate in municipal budgeting processes. This challenge is further compounded by the barrenness of the jurisprudence of courts that interpret the obligation of municipalities in this regard. It is submitted that the wording of s 27(4) of the Municipal Finance Management Act (MFMA) 53 of 2003 - which expressly stipulates that non-compliance by a municipality with a provision relating to the budget process or a provision in any legislation relating to the approval of a budget-related policy, does not affect the validity of an annual or adjustments budget – is problematic as it seems to trivialise the obligation to facilitate public participation in budgeting processes. It is submitted that where this provision is abused by municipal officials, this could lead to the sidelining of the real interests of communities in local budgets. This research is based on a critical and integrated review of primary and secondary sources of law.Keywords: courts and jurisprudence, local government law, participatory budgeting, South Africa
Procedia PDF Downloads 3922651 Educating Children with the Child-Friendly Smartphone Operation System
Authors: Wildan Maulana Wildan, Siti Annisa Rahmayani Icha
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Nowadays advances in information technology are needed by all the inhabitants of the earth for the sake of ease all their work, but it is worth to introduced the technological advances in the world of children. Before the technology is growing rapidly, children busy with various of traditional games and have high socialization. Moreover, after it presence, almost all of children spend more their time for playing gadget, It can affect the education of children and will change the character and personality children. However, children also can not be separated with the technology. Because the technology insight knowledge of children will be more extensive. Because the world can not be separated with advances in technology as well as with children, there should be developed a smartphone operating system that is child-friendly. The operating system is able to filter contents that do not deserve children, even in this system there is a reminder of a time study, prayer time and play time for children and there are interactive contents that will help the development of education and children's character. Children need technology, and there are some ways to introduce it to children. We must look at the characteristics of children in different environments. Thus advances in technology can be beneficial to the world children and their parents, and educators do not have to worry about advances in technology. We should be able to take advantage of advances in technology best possible.Keywords: information technology, smartphone operating system, education, character
Procedia PDF Downloads 5132650 Principle of Progressive Implementation and Education Policy for Former Combatants in Colombia
Authors: Ximena Rincon Castellanos
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The research target was analyzed the education public policy of Colombia according to the content of the right to education. One problematic element of that content is the principle of progressive implementation of economic, social and cultural rights. The research included a complete study of public documents and other papers; as well as, one focus group with former combatants in a city where is located one of some 'hogares de paz', which hosts these people after leaving the illegal group. This paper presents a critical approach to the public policy strategies to guarantee education to former combatants and its tension with the right to a progressive implementation. Firstly, education is understood as a technology level without considering higher education. Former combatant attends to SENA and private institutions, which offer technology education and it is counted by the Colombian Government as higher education. Therefore, statistics report a high level of attendance of excombatant to that education level, but actually, they do not expect to study a university carrier. Secondly, the budget approved has been invested in private institutions, despite public institutions are able to include this population and they need more money to strengthen the public offer, which has been considered as a better strategy to ensure education as a human right but not a good, by the special rapporteur on the right to education. As a consequence, the progressive implementation should be a guide to change and improve current strategies, invest the budget available into the public system of education in order to give former combatants the chance to access to universities.Keywords: higher education, progressive implementation, public service, private offering and technology education
Procedia PDF Downloads 1692649 TACTICAL: Ram Image Retrieval in Linux Using Protected Mode Architecture’s Paging Technique
Authors: Sedat Aktas, Egemen Ulusoy, Remzi Yildirim
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This article explains how to get a ram image from a computer with a Linux operating system and what steps should be followed while getting it. What we mean by taking a ram image is the process of dumping the physical memory instantly and writing it to a file. This process can be likened to taking a picture of everything in the computer’s memory at that moment. This process is very important for tools that analyze ram images. Volatility can be given as an example because before these tools can analyze ram, images must be taken. These tools are used extensively in the forensic world. Forensic, on the other hand, is a set of processes for digitally examining the information on any computer or server on behalf of official authorities. In this article, the protected mode architecture in the Linux operating system is examined, and the way to save the image sample of the kernel driver and system memory to disk is followed. Tables and access methods to be used in the operating system are examined based on the basic architecture of the operating system, and the most appropriate methods and application methods are transferred to the article. Since there is no article directly related to this study on Linux in the literature, it is aimed to contribute to the literature with this study on obtaining ram images. LIME can be mentioned as a similar tool, but there is no explanation about the memory dumping method of this tool. Considering the frequency of use of these tools, the contribution of the study in the field of forensic medicine has been the main motivation of the study due to the intense studies on ram image in the field of forensics.Keywords: linux, paging, addressing, ram-image, memory dumping, kernel modules, forensic
Procedia PDF Downloads 1172648 Stochastic Analysis of Linux Operating System through Copula Distribution
Authors: Vijay Vir Singh
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This work is focused studying the Linux operating system connected in a LAN (local area network). The STAR topology (to be called subsystem-1) and BUS topology (to be called subsystem-2) are taken into account, which are placed at two different locations and connected to a server through a hub. In the both topologies BUS topology and STAR topology, we have assumed n clients. The system has two types of failures i.e. partial failure and complete failure. Further, the partial failure has been categorized as minor and major partial failure. It is assumed that the minor partial failure degrades the sub-systems and the major partial failure make the subsystem break down mode. The system may completely fail due to failure of server hacking and blocking etc. The system is studied using supplementary variable technique and Laplace transform by using different types of failure and two types of repair. The various measures of reliability for example, availability of system, reliability of system, MTTF, profit function for different parametric values have been discussed.Keywords: star topology, bus topology, blocking, hacking, Linux operating system, Gumbel-Hougaard family copula, supplementary variable
Procedia PDF Downloads 3702647 Modeling The Deterioration Of Road Bridges At The Provincial Level In Laos
Authors: Hatthaphone Silimanotham, Michael Henry
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The effective maintenance of road bridge infrastructure is becoming a widely researched topic in the civil engineering field. Deterioration is one of the main issues in bridge performance, and it is necessary to understand how bridges deteriorate to optimally plan budget allocation for bridge maintenance. In Laos, many bridges are in a deteriorated state, which may affect the performance of the bridge. Due to bridge deterioration, the Ministry of Public Works and Transport is interested in the deterioration model to allocate the budget efficiently and support the bridge maintenance planning. A deterioration model can be used to predict the bridge condition in the future based on the observed behavior in the past. This paper analyzes the available inspection data of road bridges on the road classifications network to build deterioration prediction models for the main bridge type found at the provincial level (concrete slab, concrete girder, and steel truss) using probabilistic deterioration modeling by linear regression method. The analysis targets there has three bridge types in the 18 provinces of Laos and estimates the bridge deterioration rating for evaluating the bridge's remaining life. This research thus considers the relationship between the service period and the bridge condition to represent the probability of bridge condition in the future. The results of the study can be used for a variety of bridge management tasks, including maintenance planning, budgeting, and evaluating bridge assets.Keywords: deterioration model, bridge condition, bridge management, probabilistic modeling
Procedia PDF Downloads 1582646 An Implementation of a Configurable UART-to-Ethernet Converter
Authors: Jungho Moon, Myunggon Yoon
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This paper presents an implementation of a configurable UART-to-Ethernet converter using an ARM-based 32-bit microcontroller as well as a dedicated configuration program running on a PC for configuring the operating parameters of the converter. The program was written in Python. Various parameters pertaining to the operation of the converter can be modified by the configuration program through the Ethernet interface of the converter. The converter supports 3 representative asynchronous serial communication protocols, RS-232, RS-422, and RS-485 and supports 3 network modes, TCP/IP server, TCP/IP client, and UDP client. The TCP/IP and UDP protocols were implemented on the microcontroller using an open source TCP/IP protocol stack called lwIP (A lightweight TCP/IP) and FreeRTOS, a free real-time operating system for embedded systems. Due to the use of a real-time operating system, the firmware of the converter was implemented as a multi-thread application and as a result becomes more modular and easier to develop. The converter can provide a seamless bridge between a serial port and an Ethernet port, thereby allowing existing legacy apparatuses with no Ethernet connectivity to communicate using the Ethernet protocol.Keywords: converter, embedded systems, ethernet, lwIP, UART
Procedia PDF Downloads 706