Search results for: savings rate

Authors: Mohhamed El Habib Labdouni

Abstract:

Introduction: Co-infection with VIH and tuberculosis poses one of the major ongoing challenges for global TB and AIDS prevention and control. The objective of this study is to raise the issue of the resurgence of TB, in People living with VIH supported in a referent center in western Algeria. Its epidemiological, clinical, biological and radiological new trends, and to compare the mortality rate between early and delayed ART. Methods: It was a prospective study, during 36 months from the 01st/01/2012 to 31st/12/2014, by identifying and analyzing cases of TB-VIH co-infection. Our population was devised in two groups/ early ART and delayed ART. The primary and secondary endpoints were analyzed with Kaplan-Meier curves and log-rank test the period of follow up, which was fixed at 300 weeks. Results: Sixty cases of co-infection TB -VIH were enrolled in our study: 78.3% had pulmonary tuberculosis associated with extra-pulmonary, 13.3% had only pulmonary tuberculosis and 08.3% presented strictly extra-pulmonary TB. The clinical particularity of this co-infection is the frequency of serious localization such us: pleural 23.3%, peritoneal 31.7%, and meningeal suffusion 13.3%.y-.biologicaly we notice the predominance both of pancytopenia and leucoanemia, hyponatremia in 38,6% and hypokalemia in 19,3%. By analyzing Kaplan-Meier survival curves, we notice that early ART initiation is associated with a significant reduction of all-cause mortality (p = 0,000), and we have identified several prognostic factors such as hypokalemia hyponatremia, leukocytosis thrombopenemia leucothrombopenia (p = 0,005). Conclusion: Our study confirms most of the results reported in the literature. Early ART initiation reduces the rate of all-cause mortality, despite the probability of the occurrence of TB-IRIS.

Keywords: TB-HIV co-infection, early ART, hyponatremia, extrapulmonary tuberculosis

Procedia PDF Downloads 166

Authors: Dylan Santos De Pinho, Nabil Ouerhani

Abstract:

Energy consumption of machine-tools is becoming critical for machine-tool builders and end-users because of economic, ecological and legislation-related reasons. Many machine-tool builders are seeking for solutions that allow the reduction of energy consumption of machine-tools while preserving the same productivity rate and the same quality of machined parts. In this paper, we present the first results of a project conducted jointly by academic and industrial partners to reduce the energy consumption of a Swiss-Type lathe. We employ genetic algorithms to find optimal machining parameters – the set of parameters that lead to the best trade-off between energy consumption, part quality and tool lifetime. Three main machining process parameters are considered in our optimization technique, namely depth of cut, spindle rotation speed and material feed rate. These machining process parameters have been identified as the most influential ones in the configuration of the Swiss-type machining process. A state-of-the-art multi-objective genetic algorithm has been used. The algorithm combines three fitness functions, which are objective functions that permit to evaluate a set of parameters against the three objectives: energy consumption, quality of the machined parts, and tool lifetime. In this paper, we focus on the investigation of the fitness function related to energy consumption. Four different energy consumption related fitness functions have been investigated and compared. The first fitness function refers to the Kienzle cutting force model. The second fitness function uses the Material Removal Rate (RMM) as an indicator of energy consumption. The two other fitness functions are non-deterministic, learning-based functions. One fitness function uses a simple Neural Network to learn the relation between the process parameters and the energy consumption from experimental data. Another fitness function uses Lasso regression to determine the same relation. The goal is, then, to find out which fitness functions predict best the energy consumption of a Swiss-Type machining process for the given set of machining process parameters. Once determined, these functions may be used for optimization purposes – determine the optimal machining process parameters leading to minimum energy consumption. The performance of the four fitness functions has been evaluated. The Tornos DT13 Swiss-Type Lathe has been used to carry out the experiments. A mechanical part including various Swiss-Type machining operations has been selected for the experiments. The evaluation process starts with generating a set of CNC (Computer Numerical Control) programs for machining the part at hand. Each CNC program considers a different set of machining process parameters. During the machining process, the power consumption of the spindle is measured. All collected data are assigned to the appropriate CNC program and thus to the set of machining process parameters. The evaluation approach consists in calculating the correlation between the normalized measured power consumption and the normalized power consumption prediction for each of the four fitness functions. The evaluation shows that the Lasso and Neural Network fitness functions have the highest correlation coefficient with 97%. The fitness function “Material Removal Rate” (MRR) has a correlation coefficient of 90%, whereas the Kienzle-based fitness function has a correlation coefficient of 80%.

Keywords: adaptive machining, genetic algorithms, smart manufacturing, parameters optimization

Procedia PDF Downloads 131

Authors: Ayad A. Abdulkafi, Shahir F. Nawaf, Mohammed K. Hussein, Ibrahim K. Sileh, Fouad A. Abdulkafi

Abstract:

Visible light communication (VLC) is a new approach of optical wireless communication proposed to support the congested radio frequency (RF) spectrum. VLC systems are combined with orthogonal frequency division multiplexing (OFDM) to achieve high rate transmission and high spectral efficiency. In this paper, we investigate the Pilot-Assisted Channel Estimation for DC biased Optical OFDM (PACE-DCO-OFDM) systems to reduce the effects of the distortion on the transmitted signal. Least-square (LS) and linear minimum mean-squared error (LMMSE) estimators are implemented in MATLAB/Simulink to enhance the bit-error-rate (BER) of PACE-DCO-OFDM. Results show that DCO-OFDM system based on PACE scheme has achieved better BER performance compared to conventional system without pilot assisted channel estimation. Simulation results show that the proposed PACE-DCO-OFDM based on LMMSE algorithm can more accurately estimate the channel and achieves better BER performance when compared to the LS based PACE-DCO-OFDM and the traditional system without PACE. For the same signal to noise ratio (SNR) of 25 dB, the achieved BER is about 5×10^-4 for LMMSE-PACE and 4.2×10^-3 with LS-PACE while it is about 2×10^-1 for system without PACE scheme.

Keywords: channel estimation, OFDM, pilot-assist, VLC

Procedia PDF Downloads 161

Authors: Ali Almadan, Anoop Krishnan, Ajita Rattani

Abstract:

Facial recognition is a widely adopted technology in surveillance, border control, healthcare, banking services, and lately, in mobile user authentication with Apple introducing “Face ID” moniker with iPhone X. A lot of research has been conducted in the area of face recognition on datasets captured by surveillance cameras, DSLR, and mobile devices. Recently, face recognition technology has also been deployed on body-worn cameras to keep officers safe, enabling situational awareness and providing evidence for trial. However, limited academic research has been conducted on this topic so far, without the availability of any publicly available datasets with a sufficient sample size. This paper aims to advance research in the area of face recognition using body-worn cameras. To this aim, the contribution of this work is two-fold: (1) collection of a dataset consisting of a total of 136,939 facial images of 102 subjects captured using body-worn cameras in in-door and daylight conditions and (2) evaluation of various deep-learning architectures for face identification on the collected dataset. Experimental results suggest a maximum True Positive Rate(TPR) of 99.86% at False Positive Rate(FPR) of 0.000 obtained by SphereFace based deep learning architecture in daylight condition. The collected dataset and the baseline algorithms will promote further research and development. A downloadable link of the dataset and the algorithms is available by contacting the authors.

Keywords: face recognition, body-worn cameras, deep learning, person identification

Procedia PDF Downloads 149

Authors: H. I. Beloufa, M. Tarfaoui

Abstract:

For many applications, adhesively bonded assemblies have gained an increasing interest in the industry due to several advantages over welding, riveting and bolting, such as reduction of stress concentrations, lightness, low cost and easy manufacturing. This work is largely concerned to show the effects of the loading rate of the adhesively bonded joints under different speed rates. The tensile tests were conducted at four different rates; static (5mm/min, 50mm/min) and dynamic tests (1m/s, and 10m/s). An attempt was made to determine the damage kinetic and a comparison between the use of aluminium and composite laminate substrates is introduced. Aluminum T6082 and glass/vinylester laminated composite Substrates were used to construct aluminum/aluminum and laminate/laminate specimens. The adhesive used in this study was Araldite 2015. The results showed the effects of the loading rate évolution on the double joint strength. The comparison of the results of static and dynamic tests showed a raise of the strength of the specimens while the load velocity is elevated. In the case of composite substrates double joint lap, the stiffness increased by more than 60% between static and dynamic tests. However, in the case of aluminum substrates, the rigidity improved about 28% from static to moderately high velocity loading. For both aluminum and composite double joint lap, the strength increased by approximately 25% when the tensile velocity is increased from 5 mm/min to 50 mm/min (static tests). Nevertheless, the tensile velocity is extended to 1m/s the strength increased by 13% and 25% respectively for composite and aluminum substrates.

Keywords: adhesive, double lap joints, static and dynamic behavior, tensile tests

Procedia PDF Downloads 179

Authors: Di Wang, Li Fang, Shengyu Fang, Jianhua Li, Honghong Dong, Zhongzhi Zhang

Abstract:

Heavy oily refinery wastewater with the characteristics of high concentration of toxic organic pollutant, poor biodegradability and complicated dissolved recalcitrant compounds is intractable to be degraded. In order to reduce the concentrations of COD and total nitrogen pollutants which are the major pollutants in heavy oily refinery wastewater, the Anoxic - Oxic microbiological technology relies mainly on anaerobic microbial reactor which works with methanogenic archaea mainly that can convert organic pollutants to methane gas, and supplemented by aerobic treatment. The results of continuous operation for 2 months with a hydraulic retention time (HRT) of 60h showed that, the COD concentration from influent water of anaerobic reactor and effluent water from aerobic reactor were 547.8mg/L and 93.85mg/L, respectively. The total removal rate of COD was up to 84.9%. Compared with the 46.71mg/L of total nitrogen pollutants in influent water of anaerobic reactor, the concentration of effluent water of aerobic reactor decreased to 14.11mg/L. In addition, the average removal rate of total nitrogen pollutants reached as high as 69.8%. Based on the data displayed, Anoxic - Oxic microbial technology shows a great potential to dispose heavy oil sewage in energy saving and high-efficiency of biodegradation.

Keywords: anoxic - oxic microbiological technology, COD, heavy oily refinery wastewater, total nitrogen pollutant

Procedia PDF Downloads 473

Authors: Abimbola M. Enitan, J. Adeyemo

Abstract:

Anaerobic modeling is a useful tool to describe and simulate the condition and behaviour of anaerobic treatment units for better effluent quality and biogas generation. The present investigation deals with the anaerobic treatment of brewery wastewater with varying organic loads. The chemical oxygen demand (COD) and total suspended solids (TSS) of the influent and effluent of the bioreactor were determined at various retention times to generate data for kinetic coefficients. The bio-kinetic coefficients in the modified Stover–Kincannon kinetic and methane generation models were determined to study the performance of anaerobic digestion process. At steady-state, the determination of the kinetic coefficient (K), the endogenous decay coefficient (Kd), the maximum growth rate of microorganisms (µmax), the growth yield coefficient (Y), ultimate methane yield (Bo), maximum utilization rate constant Umax and the saturation constant (KB) in the model were calculated to be 0.046 g/g COD, 0.083 (dˉ¹), 0.117 (d-¹), 0.357 g/g, 0.516 (L CH4/gCODadded), 18.51 (g/L/day) and 13.64 (g/L/day) respectively. The outcome of this study will help in simulation of anaerobic model to predict usable methane and good effluent quality during the treatment of industrial wastewater. Thus, this will protect the environment, conserve natural resources, saves time and reduce cost incur by the industries for the discharge of untreated or partially treated wastewater. It will also contribute to a sustainable long-term clean development mechanism for the optimization of the methane produced from anaerobic degradation of waste in a close system.

Keywords: brewery wastewater, methane generation model, environment, anaerobic modeling

Procedia PDF Downloads 237

Authors: M. Talebzadegan, S. Bina, I. Riazi

Abstract:

The purpose of this paper is to present an active solar energy system to supply heating demands of the teaching staff dormitory of the Islamic Azad University of Ramhormoz. The design takes into account the solar radiations and climate data of Ramhormoz town and is based on the daily warm water consumption for health demands of 450 residents of the dormitory, which is equal to 27000 lit of 50-C° water, and building heating requirements with an area of 3500 m² well-protected by heatproof materials. First, heating demands of the building were calculated, then a hybrid system made up of solar and fossil energies was developed and finally, the design was economically evaluated. Since there is only roof space for using 110 flat solar water heaters, the calculations were made to hybridize solar water heating system with heat pumping system in which solar energy contributes 67% of the heat generated. According to calculations, the net present value “N.P.V.” of revenue stream exceeds “N.P.V.” of cash paid off in this project over three years, which makes economically quite promising. The return of investment and payback period of the project is 4 years. Also, the internal rate of return (IRR) of the project was 25%, which exceeds bank rate of interest in Iran and emphasizes the desirability of the project.

Keywords: Solar energy, Heat Demand, Renewable , Pollution

Procedia PDF Downloads 236

Authors: Saad Nawaz, Yu Gang, Miao Haibin

Abstract:

Titanium alloys are attractive materials for aerospace industry due to their exceptional strength to weight ratio that is maintained at elevated temperatures and their good corrosion resistance. Major applications of titanium alloys were military aerospace industry, but since last decade the trend has now shifted towards commercial industry. On the other hand, titanium alloys are notorious for being poor thermal conductor that leads to them being difficult materials for machining. In this experimental study, Stellram Indexable milling cutter XDLT09-D41 is used for rough down milling of Ti6Al4V for small depth of cut under different combinations of parameters and application of high-pressure coolant. The machining performance was evaluated in terms of tool wear, tool life, and thermal crack. The tool wear was mostly observed at the tool tip and at bottom part of tool thermal deformations were observed which propagated with respect to time. Flank wear due to scratching of the cutting chips and diffusion wear because of high thermal stresses were observed specially at the bottom of the cutting tool. It was found that maximum tool life was obtained at the speed of 40m/min, feed rate of 358mm/min and depth of cut of 0.8mm. In the end, it was concluded that machining of Ti6Al4V is a thermally dominant process which leads to high thermal stresses in machining zone that results in increasing tool wear rate and deformation propagation.

Keywords: tool wear, cutting speed, flank wear , tool life

Procedia PDF Downloads 300

Authors: Adeaga Ibiyemi Iyabo, Adeaga Oyetunde Adeoye

Abstract:

Interestingly, mechanical drying methods has played a major role in the commercialization of agricultural and agricultural allied sectors. In the overall, drying enhances the favorable storability and preservation of agricultural produce which in turn promotes its producibility, marketability, salability, and profitability. Recent researches have shown that solar drying is easier, affordable, controllable, and of course, cleaner and purer than other means of drying methods. It is, therefore, needful to persistently appraise solar dryers with a view to improving on the existing advantages. In this paper, mathematical equations were formulated for solar dryer using mass conservation law, material balance law and least cost savings method. Computer codes were written in Visual Basic.Net. The developed computer software, which considered Ibadan, a strategic south-western geographical location in Nigeria, was used to investigate the relationship between variable orientation angle of flat plate collector on solar energy trapped, derived monthly heat load, available energy supplied by solar and fraction supplied by solar energy when 50000 Kg/Month of produce was dried over a year. At variable collector tilt angle of 10°.13°,15°,18°, 20°, the derived monthly heat load, available energy supplied by solar were 1211224.63MJ, 102121.34MJ, 0.111; 3299274.63MJ, 10121.34MJ, 0.132; 5999364.706MJ, 171222.859MJ, 0.286; 4211224.63MJ, 132121.34MJ, 0.121; 2200224.63MJ, 112121.34MJ, 0.104, respectively .These results showed that if optimum collector angle is not reached, those factors needed for efficient and cost reduction drying will be difficult to attain. Therefore, this software has revealed that off - optimum collector angle in commercial solar drying does not worth it, hence the importance of the software in decision making as to the optimum collector angle of orientation.

Keywords: energy, ibadan, heat - load, visual-basic.net

Procedia PDF Downloads 392

Authors: You-Kai Jhang, Yang-Cheng Lu

Abstract:

Major contributions of this study are threefold: designing a new model of planar-membrane humidifier for Proton Exchange Membrane Fuel Cell (PEMFC), an index to measure the Effectiveness (εT) of that humidifier, and an air compressor system to replicate related planar-membrane humidifier experiments. PEMFC as a kind of renewable energy has become more and more important in recent years due to its reliability and durability. To maintain the efficiency of the fuel cell, the membrane of PEMFC need to be controlled in a good hydration condition. How to maintain proper membrane humidity is one of the key issues to optimize PEMFC. We developed new humidifier to recycle water vapor from cathode air outlet so as to keep the moisture content of cathode air inlet in a PEMFC. By measuring parameters such as dry side air outlet dew point temperature, dry side air inlet temperature and humidity, wet side air inlet temperature and humidity, and differential pressure between dry side and wet side, we calculated indices obtained by dew point approach temperature (DPAT), water flux (J), water recovery ratio (WRR), effectiveness (εT), and differential pressure (ΔP). We discussed six topics including sealing effect, flow rate effect, flow direction effect, channel effect, temperature effect, and humidity effect by using these indices. Gas cylinders are used as sources of air supply in many studies of humidifiers. Gas cylinder depletes quickly during experiment at 1kW air flow rate, and it causes replication difficult. In order to ensure high stable air quality and better replication of experimental data, this study designs an air supply system to overcome this difficulty. The experimental result shows that the best rate of pressure loss of humidifier is 0.133×10³ Pa(g)/min at the torque of 25 (N.m). The best humidifier performance ranges from 30-40 (LPM) of air flow rates. The counter flow configured humidifies moisturizes the dry side inlet air more effectively than the parallel flow humidifier. From the performance measurements of the channel plates various rib widths studied in this study, it is found that the narrower the rib width is, the more the performance of humidifier improves. Raising channel width in same hydraulic diameter (Dh ) will obtain higher εT and lower ΔP. Moreover, increasing the dry side air inlet temperature or humidity will lead to lower εT. In addition, when the dry side air inlet temperature exceeds 50°C, the effect becomes even more obvious.

Keywords: PEM fuel cell, water management, membrane humidifier, heat and mass transfer, humidifier performance

Procedia PDF Downloads 150

Authors: Dorsa Rahi, Arghavan Tonkanbonbi, Soheila Manifar, Behzad Jafvarnejad

Abstract:

Background and Aim: Intraoral manipulation is performed during endotracheal intubation for general anesthesia, which can traumatize the soft and hard tissue in the oral cavity and cause postoperative pain and discomfort. Dental trauma is the most common complication of intubation. This study aimed to assess the prevalence of dental complications due to intubation in patients hospitalized in Imam Khomeini Hospital during 2018-2019. Materials and Methods: A total of 805 patients presenting to the Cancer Institute of Imam Khomeini Hospital for preoperative anesthesia consultation were randomly enrolled. A dentist interviewed the patients and performed a comprehensive clinical oral examination preoperatively. The patients underwent clinical oral examination by another dentist postoperatively. Results: No significant correlation was found between dental trauma (tooth fracture, tooth mobility, or soft tissue injury) after intubation with the age or gender of patients. According to the Wilcoxon test and McNemar-Bowker Test, the rate of mobility before the intubation was significantly different from that after the intubation (P=0.000). Maxillary central incisors, maxillary left canine and mandibular right and left central incisors had the highest rate of fracture. Conclusion: Mobile teeth before the intubation are at higher risk of avulsion and aspiration during the procedure. Patients with primary temporomandibular joint disorders are more susceptible to post-intubation trismus.

Keywords: oral trauma, dental trauma, intubation, anesthesia

Procedia PDF Downloads 128

Authors: Sadi Ali, Yaser Kishawi

Abstract:

As part of Palestine, Gaza Strip (365 km2 and 1.8 million habitants) is considered a semi-arid zone relies solely on the Coastal Aquifer. The coastal aquifer is only source of water with only 5-10% suitable for human use. This barely covers the domestic and agricultural needs of Gaza Strip. Palestinian Water Authority Strategy is to find non-conventional water resource from treated wastewater to irrigate 1500 hectares and serves over 100,000 inhabitants. A new WWTP project is to replace the old-overloaded Biet Lahia WWTP. The project consists of three parts; phase A (pressure line & 9 infiltration basins - IBs), phase B (a new WWTP) and phase C (Recovery and Reuse Scheme – RRS – to capture the spreading plume). Currently, phase A is functioning since Apr 2009. Since Apr 2009, a monitoring plan is conducted to monitor the infiltration rate (I.R.) of the 9 basins. Nearly 23 million m3 of partially treated wastewater were infiltrated up to Jun 2014. It is important to maintain an acceptable rate to allow the basins to handle the coming quantities (currently 10,000 m3 are pumped an infiltrated daily). The methodology applied was to review and analysis the collected data including the I.R.s, the WW quality and the drying-wetting schedule of the basins. One of the main findings is the relation between the Total Suspended Solids (TSS) at BLWWTP and the I.R. at the basins. Since April 2009, the basins scored an average I.R. of about 2.5 m/day. Since then the records showed a decreasing pattern of the average rate until it reached the lower value of 0.42 m/day in Jun 2013. This was accompanied with an increase of TSS (mg/L) concentration at the source reaching above 200 mg/L. The reducing of TSS concentration directly improved the I.R. (by cleaning the WW source ponds at Biet Lahia WWTP site). This was reflected in an improvement in I.R. in last 6 months from 0.42 m/day to 0.66 m/day then to nearly 1.0 m/day as the average of the last 3 months of 2013. The wetting-drying scheme of the basins was observed (3 days wetting and 7 days drying) besides the rainfall rates. Despite the difficulty to apply this scheme accurately a control of flow to each basin was applied to improve the I.R. The drying-wetting system affected the I.R. of individual basins, thus affected the overall system rate which was recorded and assessed. Also the ploughing activities at the infiltration basins as well were recommended at certain times to retain a certain infiltration level. This breaks the confined clogging layer which prevents the infiltration. It is recommended to maintain proper quality of WW infiltrated to ensure an acceptable performance of IBs. The continual maintenance of settling ponds at BLWWTP, continual ploughing of basins and applying soil treatment techniques at the IBs will improve the I.R.s. When the new WWTP functions a high standard effluent quality (TSS 20mg, BOD 20 mg/l, and TN 15 mg/l) will be infiltrated, thus will enhance I.R.s of IBs due to lower organic load.

Keywords: soil aquifer treatment, recovery and reuse scheme, infiltration basins, North Gaza

Procedia PDF Downloads 227

Authors: Jim J. Catina, Jackee M. Gwynn, Jin S. Kang

Abstract:

Additive manufacturing (AM) for hybrid rocket engines is becoming increasingly attractive due to its ability to create complex grain configurations with improved regression rates when compared to cast grains. However, the presence of microvoids in parts produced through the additive manufacturing method of Fused Deposition Modeling (FDM) results in a lower fuel density and is believed to cause a decrease in regression rate compared to ideal performance. In this experiment, FDM was used to create hybrid rocket fuel grains with a star configuration composed of acrylonitrile butadiene styrene (ABS). Testing was completed to determine the effect of heat treatment as a post-processing method to improve the combustion performance of hybrid rocket fuel grains manufactured by FDM. For control, three ABS star configuration grains were printed using FDM and hot fired using gaseous oxygen (GOX) as the oxidizer. Parameters such as thrust and mass flow rate were measured. Three identical grains were then heat treated to varying degrees and hot fired under the same conditions as the control grains. This paper will quantitatively describe the amount of improvement in engine performance as a result of heat treatment of the AM hybrid fuel grain. Engine performance is measured in this paper by specific impulse, which is determined from the thrust measurements collected in testing.

Keywords: acrylonitrile butadiene styrene, additive manufacturing, fused deposition modeling, heat treatment

Procedia PDF Downloads 96

Authors: Atiq Uz Zaman

Abstract:

Sustainable waste management is one of the major global challenges that we face today. A poor waste management system not only symbolises the inefficiency of our society but also depletes valuable resources and emits pollutions to the environment. Presently, we extract more natural resources than ever before in order to meet the demand for constantly growing resource consumption. It is estimated that around 71 tonnes of ‘upstream’ materials are used for every tonne of MSW. Therefore, resource recovery from waste potentially offsets a significant amount of upstream resource being depleted. This study tries to measure the environmental benefits of global waste management systems by applying a tool called the Zero Waste Index (ZWI). The ZWI measures the waste management performance by accounting for the potential amount of virgin material that can be offset by recovering resources from waste. In addition, the ZWI tool also considers the energy, GHG and water savings by offsetting virgin materials and recovering energy from waste. This study analyses the municipal solid waste management system of 172 countries from all over the globe and the population covers in the study is 3.37 billion. This study indicates that we generated around 1.47 billion tonnes (436kg/cap/year) of municipal solid waste each year and the waste generation is increasing over time. This study also finds a strong and positive correlation (R2=0.29, p = < .001) between income (GDP/capita/year) and amount of waste generated (kg/capita/year). About 84% of the waste is collected globally and only 15% of the collected waste is recycled. The ZWI of the world is measured in this study of 0.12, which means that the current waste management system potentially offsets only 12% of the total virgin material substitution potential from waste. Annually, an average person saved around 219kWh of energy, emitted around 48kg of GHG and saved around 38l of water. Findings of this study are very important to measure the current waste management performance in a global context. In addition, the study also analysed countries waste management performance based on their income level.

Keywords: global performance, material substitution; municipal waste, resource recovery, waste management, zero waste index

Procedia PDF Downloads 227

Authors: Wang Jianguo, Ding Xiao, Liu Dong, Wang Haiping, Yang Yanhui, Hu Yang

Abstract:

The hot deformation behavior of Inconel 718 alloy was studied by uniaxial compression tests under the deformation temperature of 940~1040℃ and strain rate of 0.001-10s⁻¹. The double cone compression (DCC) tests develop strains range from 30% to the 79% strain including all intermediate values of stains at different temperature (960~1040℃). DCC tests were simulated by finite element software which shown the strain and strain rates distribution. The result shows that the peak stress level of the alloy decreased with increasing deformation temperature and decreasing strain rate, which could be characterized by a Zener-Hollomon parameter in the hyperbolic-sine equation. The characterization method of hot processing window containing recrystallization volume fraction and average grain size was proposed for double cone compression test of uniform coarse grain, mixed crystal and uniform fine grain double conical specimen in hydraulic press and screw press. The results show that uniform microstructures can be obtained by low temperature with high deformation followed by high temperature with small deformation on the hydraulic press and low temperature, medium deformation, multi-pass on the screw press. The two methods were applied in industrial forgings process, and the forgings with uniform microstructure were obtained successfully.

Keywords: inconel 718 superalloy, hot processing windows, double cone compression, uniform microstructure

Procedia PDF Downloads 200

Authors: Tais Silva Lopes, Danilo Caneppele, Elizabeth Romagosa

Abstract:

Surubim-do-Paraíba, Steindachneridion parahybae is a species of South American fish in critical conditions of extinction. Researches have been developed with the objective of conserving the biological material of this species. We evaluated the cooling of mature oocytes in the cryoprotective solutions containing the following alcohols: methanol, Propylene glycol and DMSO, each at concentrations of 1M, 2M and 4M, totaling nine treatments. After being submitted to treatments, the oocytes were maintained for 120 minutes in cooling to -5.52±2.58⁰C. A sample of oocytes was submitted to negative control (NC), kept in 90% L-15 solution, and positive control (PC), fertilized and taken directly to the incubator. Fertilization and hatching rates were evaluated. In order to compare the sensitivity of oocytes to embryos of the same species, the embryos maintained as CP in the previous assay were used in the free-flow stage (about 22 hours post fertilization) and submitted to the same treatments (prepared in distilled water) and also cooled for 120 min. The evaluation was done by the hatch rate. There was no fertilization rate of the oocytes submitted to the cooling with propylene glycol; the other cryoprotectants presented values of at most 3.7% of fertilization (Methanol 1M), and no treatment completed development until hatching. The cooled embryos had a significant percentage of normal larvae in all treatments, but inversely proportional to the increase in the concentration of the alcohols. DMSO 1M was the most promising treatment for embryo cooling, with 41.7% ± 20.2 of normal larvae, while mature oocytes were highly sensitive to cold.

Keywords: cryoconservation, cooling, embryos, freezing, oocytes, south American fish

Procedia PDF Downloads 218

Authors: M. A. Motin, M. A. Aziz, M. Hafiz Mia, M. A. Hasem

Abstract:

The redox behavior of catechol in the presence of nicotinamide as nucleophiles has been studied in aqueous solution with various pH values and different concentration of nicotinamide using cyclic voltammetry and differential pulse voltammetry. Cyclic voltammetry of catechol in buffer solution (3.00 < pH < 9.00) shows one anodic and corresponding cathodic peak which relates to the transformation of catechol to corresponding o-benzoquinone and vice versa within a quasi reversible two electron transfer process. Cyclic voltammogram of catechol in the presence of nicotinamide in buffer solution of pH 7, show one anodic peak in the first cycle of potential and on the reverse scan the corresponding cathodic peak slowly decreases and new peak is observed at less positive potential. In the second cycle of potential a new anodic peak is observed at less positive potential. This indicates that nicotinamide attached with catechol and formed adduct after first cycle of oxidation. The effect of pH of catechol in presence of nicotinamide was studied by varying pH from 3 to 11. The substitution reaction of catechol with nicotimamide is facilitated at pH 7. In buffer solution of higher pH (>9), the CV shows different pattern. The effect of concentration of nicotinamide was studied by 2mM to 100 mM. The maximum substitution reaction has been found for 50 mM of nicotinamide and of pH 7. The proportionality of the first scan anodic and cathodic peak currents with square root of scan rate suggests that the peak current of the species at each redox reaction is controlled by diffusion process. The current functions (1/v-1/2) of the anodic peak decreased with the increasing of scan rate demonstrated that the behavior of the substitution reaction is of ECE type.

Keywords: redox interaction, catechol, nicotinamide, substituion reaction, pH effect

Procedia PDF Downloads 447

Authors: Katarzyna Drela, Miroslaw Wielgos, Mikolaj Wrobel, Barbara Lukomska

Abstract:

Mesenchymal stem cells (MSCs) have a great potential in regenerative medicine. Since the initial number of isolated MSCs is limited, in vitro propagation is often required to reach sufficient numbers of cells for therapeutic applications. During long-term culture MSCs may undergo genetic or epigenetic alterations that subsequently increase the probability of spontaneous malignant transformation. Thus, factors that influence genomic stability of MSCs following long-term expansions need to be clarified before cultured MSCs are employed for clinical application. The aim of our study was to investigate the potential for spontaneous transformation of human neonatal cord blood (HUCB-MSCs) and adult bone marrow (BM-MSCs) derived MSCs. Materials and Methods: HUCB-MSCs and BM-MSCs were isolated by standard Ficoll gradient centrifugations method. Isolated cells were initially plated in high density 106 cells per cm2. After 48 h medium were changed and non-adherent cells were removed. The malignant transformation of MSCs in vitro was evaluated by morphological changes, proliferation rate, ability to enter cell senescence, the telomerase expression and chromosomal abnormality. Proliferation of MSCs was analyzed with WST-1 reduction method and population doubling time (PDT) was calculated at different culture stages. Then the expression pattern of genes characteristic for mesenchymal or epithelial cells, as well as transcriptions factors were examined by RT-PCR. Concomitantly, immunocytochemical analysis of gene-related proteins was employed. Results: Our studies showed that MSCs from all bone marrow isolations ultimately entered senescence and did not undergo spontaneous malignant transformation. However, HUCB-MSCs from one of the 15 donors displayed an increased proliferation rate, failed to enter senescence, and exhibited an altered cell morphology. In this sample we observed two different cell phenotypes: one mesenchymal-like exhibited spindle shaped morphology and express specific mesenchymal surface markers (CD73, CD90, CD105, CD166) with low proliferation rate, and the second one with round, densely package epithelial-like cells with significantly increased proliferation rate. The PDT of epithelial-like populations was around 1day and 100% of cells were positive for proliferation marker Ki-67. Moreover, HUCB-MSCs showed a positive expression of human telomerase reverse transcriptase (hTERT), cMYC and exhibit increased number of CFU during the long-term culture in vitro. Furthermore, karyotype analysis revealed chromosomal abnormalities including duplications. Conclusions: Our studies demonstrate that HUCB-MSCs are susceptible to spontaneous malignant transformation during long-term culture. Spontaneous malignant transformation process following in vitro culture has enormous effect on the biosafety issues of future cell-based therapies and regenerative medicine regimens.

Keywords: mesenchymal stem cells, spontaneous, transformation, long-term culture

Procedia PDF Downloads 239

Authors: Nadia E. Christiana, Azzahra A. N. Ginting, Ardhito Nurcahya, Havisa P. Novira

Abstract:

One of the quickest ways to do a short trip in urban areas is by walking, either individually, in couple or groups. Walkability nowadays becomes one of the parameters to measure the quality of an urban neighborhood. As a Central Business District and public transport transit hub, Dukuh Atas area becomes one of the highest numbers of commuters that pass by the area and interchange between transportation modes daily. Thus, as a public transport hub, a lot of investment should be focused to speed up the development of the area that would support urban transit activity between transportation modes, one of them is revitalizing pedestrian walkways. The purpose of this research is to formulate the visual design concept of 'Walkable City' based on the results of the observation and a series of rankings. To achieve this objective, it is necessary to accomplish several stages of the research that consists of (1) Identifying the system of pedestrian paths in Dukuh Atas area using descriptive qualitative method (2) Analyzing the sidewalk walkability rate according to the perception and the walkability satisfaction rate using the characteristics of pedestrians and non-pedestrians in Dukuh Atas area by using Global Walkability Index analysis and Multicriteria Satisfaction Analysis (3) Analyzing the factors that determine the integration of pedestrian walkways in Dukuh Atas area using descriptive qualitative method. The results achieved in this study is that the walkability level of Dukuh Atas corridor area is 44.45 where the value is included in the classification of 25-49, which is a bit of facility that can be reached by foot. Furthermore, based on the questionnaire, satisfaction rate of pedestrian walkway in Dukuh Atas area reached a number of 64%. It is concluded that commuters have not been fully satisfied with the condition of the sidewalk. Besides, the factors that influence the integration in Dukuh Atas area have been reasonable as it is supported by the utilization of land and modes such as KRL, Busway, and MRT. From the results of all analyzes conducted, the visual design and the application of the concept of walkable city along the pathway pedestrian corridor of Dukuh Atas area are formulated. Achievement of the results of this study amounted to 80% which needs to be done further review of the results of the analysis. The work of this research is expected to be a recommendation or input for the government in the development of pedestrian paths in maximizing the use of public transportation modes.

Keywords: design, global walkability index, mass rapid transit, walkable city

Procedia PDF Downloads 176

Authors: Kun Chen, Yan Wang, Yangyu Zhao, Shufang Li, Lian Chen, Xiaoyue Guo, Jue Zhang, Jing Fang

Abstract:

The coupling strength between uterine electromyography (UEMG) and Fetal heart rate (FHR) signals during peripartum reflects the fetal biophysical activities. Therefore, UEMG-FHR coupling characterization is instructive in assessing placenta function. This study introduced a physiological marker named elevated frequency of UEMG-FHR coupling (E-UFC) and explored its predictive value for pregnancies complicated by pre-eclampsia and small for gestational age (SGA). Placental insufficiency patients (n=12) and healthy volunteers (n=24) were recruited and participated. UEMG and FHR were recorded non-invasively by a trans-abdominal device in women at term with singleton pregnancy (32-37 weeks) from 10:00 pm to 8:00 am. The product of the wavelet coherence and the wavelet cross-spectral power between UEMG and FHR was used to weight these two effects in order to quantify the degree of the UEMG-FHR coupling. E-UFC was exacted from the resultant spectrogram by calculating the mean value of the high-coherence (r > 0.5) frequency band. Results showed the high-coherence between UEMG and FHR was observed in the frequency band (1/512-1/16Hz). In addition, E-UFC in placental insufficiency patients was weaker compared to healthy controls (p < 0.001) at group level. These findings suggested the proposed approach could be used to quantitatively characterize the fetal biophysical activities, which is beneficial for early detection of placental insufficiency and reduces the occurrence of adverse pregnancy.

Keywords: uterine electromyography, fetal heart rate, coupling analysis, wavelet analysis

Procedia PDF Downloads 175

Authors: William Kelly, Sorelle Veigne, Xianhua Li, Zuyi Huang, Shyamsundar Subramanian, Eugene Schaefer

Abstract:

The ambr15™ bioreactor is a single-use microbioreactor for cell line development and process optimization. The ambr system offers fully automatic liquid handling with the possibility of fed-batch operation and automatic control of pH and oxygen delivery. With operating conditions for large scale biopharmaceutical production properly scaled down, micro bioreactors such as the ambr15™ can potentially be used to predict the effect of process changes such as modified media or different cell lines. In this study, gassing rates and dilution rates were varied for a semi-continuous cell culture system in the ambr15™ bioreactor. The corresponding changes to metabolite production and consumption, as well as cell growth rate and therapeutic protein production were measured. Conditions were identified in the ambr15™ bioreactor that produced metabolic shifts and specific metabolic and protein production rates also seen in the corresponding larger (5 liter) scale perfusion process. A Dynamic Flux Balance model was employed to understand and predict the metabolic changes observed. The DFB model-predicted trends observed experimentally, including lower specific glucose consumption when CO₂ was maintained at higher levels (i.e. 100 mm Hg) in the broth. A Computational Fluid Dynamic (CFD) model of the ambr15™ was also developed, to understand transfer of O₂ and CO₂ to the liquid. This CFD model predicted gas-liquid flow in the bioreactor using the ANSYS software. The two-phase flow equations were solved via an Eulerian method, with population balance equations tracking the size of the gas bubbles resulting from breakage and coalescence. Reasonable results were obtained in that the Carbon Dioxide mass transfer coefficient (kLa) and the air hold up increased with higher gas flow rate. Volume-averaged kLa values at 500 RPM increased as the gas flow rate was doubled and matched experimentally determined values. These results form a solid basis for optimizing the ambr15™, using both CFD and FBA modelling approaches together, for use in microscale simulations of larger scale cell culture processes.

Keywords: cell culture, computational fluid dynamics, dynamic flux balance analysis, microbioreactor

Procedia PDF Downloads 259

Authors: Kassahun Zewdie

Abstract:

-- A field experiment was conducted at Holetta research center and farmers fields during 2017 and 2018 to determine the effects of haulauxifen-methyl + florasulam (QULEX 200 WG) on broadleaf weeds in wheat. The design was a Randomized Complete Block with three replications. The treatments were included haulauxifen-Methyl + florasulam @ 25gm, 50gm and 75gm ha-1, (King-D) 2, 4-D dimethyl amine @1.0 L ha-1, 2, 4-Dichlorophenoxy acetic acid @1.0 L ha-1 rate (standard check), farmers practice twice hand weeding (25-30 and 55-60) days after sowing and weedy check. Herbicides were applied with knapsack sprayer with a spray volume of 200 L ha-1. The wheat variety “Denda” was sown at 20 cm spacing. The recommended rate of fertilizer was applied. Weed density and biomass were recorded at (25-30 and 55-60) days after sowing. The results revealed that post emergence application of haulauxifen-methyl + florasulam @50gm ha-1 had a significant (P<0.05) effect on Guizotia scabra, Polygonum nepalense, Plantago lanceolata, Galinsoga parviflora, Sonchus spp., Galium spurium, Amaranthus hybridus, Raphanus raphanistrum and Medicago polymorpha population. The magnitude ranged from two to four folds when comparing with weed densities recorded in the unweeded plot. The grain yield harvested from the untreated check plot was significantly lower than the rest treatments. The grain yield was improved by 17.3% over the standard check with better performance.

Keywords: broadleaf, grass, weeds, control

Procedia PDF Downloads 162

Authors: Mohit Taneja, Ravi Kiran, S. C. Bose

Abstract:

Entrepreneurs’ role in achieving Sustainable development goals is crucial as the growth potential of any region depends upon the number and the success rate of entrepreneurial firms. This paper is an effort to examine the relationship between Sustainable growth (SG) with Entrepreneurial attitude (EA) and Entrepreneurial intention (EI) in the context of the Indian economy. The mediation effect of EI between EA and SG has been considered. Partial least square (PLS) –Structural Equation Model (SEM) software was used to design the framework. Students enrolled in entrepreneurship courses of higher educational institutes (HEI) of Punjab, Haryana, and the National Capital Region NCR were contacted for data collection. The National Institutional Ranking Framework (NIRF) framework was used in selecting HEIs and data collected from 589 students was considered for analysis. McGee’s multi-dimensional scale for measuring ESE and the scale of Linan & Chen for measuring EI & ES (SG) was used. Results highlight that EA has a strong impact on EI (p≤ 0.001) and EI has a positive and strong relationship with SG (ES) as β value for the same is 0.683 (p≤ 0.001). The current study also reflects the mediating effect of EI among EA and ES, as the results show that the combined β value of both EA and EI (i.e.0.684*0.683= 0.467) is more than the direct influence of EA on ES (β=0.265). EA, with the mediating effect of EI can enhance the opportunity for achieving SG, which suggests that in order to increase the venture success rate and to attain SG, emphasis should be given to EI along with EA. The study has been investigated in three regions of India. Future studies can be extended to other South Asian countries for generalization.

Keywords: entrepreneurship, sustainable growth, entrepreneurship intention, entrepreneurship attitude

Procedia PDF Downloads 77

Authors: Amirhossein Eisapour, Mohammad Emamjome Kashan, Alan S. Fung

Abstract:

This research addresses the pressing global challenges of clean energy and water supplies, emphasizing the need for sustainable solutions for the building sector. The research centers on integrating Reverse Osmosis (RO) systems with building energy systems, incorporating Solar Thermal Collectors (STC)/Photovoltaic Thermal (PVT), water-to-water heat pumps, and an Insulated Concrete Form (ICF) based building foundation wall thermal energy storage. The study explores an innovative configuration’s effectiveness in addressing water and heating demands through clean energy sources while addressing ICF-based thermal storage challenges, which could overheat in the cooling season. Analyzing four configurations—STC-ICF, STC-ICF-RO, PVT-ICF, and PVT-ICF-RO, the study conducts a sensitivity analysis on collector area (25% and 50% increase) and weather data (evaluating five Canadian cities, Winnipeg, Toronto, Edmonton, Halifax and Vancouver). Key outcomes highlight the benefits of integrated RO scenarios, showcasing reduced ICF wall temperature, diminished unwanted heat in the cooling season, reduced RO pump consumption and enhanced solar energy production. The STC-ICF-RO and PVT-ICF-RO systems achieved energy savings of 653 kWh and 131 kWh, respectively, in comparison to their non-integrated RO counterparts. Additionally, both systems successfully contributed to lowering the CO2 production level of the energy system. The calculated payback period of STC-ICF-RO (2 years) affirms the proposed systems’ economic viability. Compared to the base system, which does not benefit from the ICF and RO integration with the building energy system, the STC-ICF-RO and PVT-ICF-RO demonstrate a dramatic energy consumption reduction of 20% and 32%, respectively. The sensitivity analysis suggests potential system improvements under specific conditions, especially when implementing the introduced energy system in communities of buildings.

Keywords: insulated concrete form, thermal energy storage, reverse osmosis, building energy systems, solar thermal collector, photovoltaic thermal, heat pump

Procedia PDF Downloads 30

Authors: Hamdi Omar Omar, Hela Fakhfakh, Chokri Yaich

Abstract:

This work reflects the integration of different techniques, such as field sampling and observations, magnetic susceptibility measurement, cyclostratigaraphy and sequence stratigraphy. The combination of these results allows us to reconstruct the environmental evolution of the Sidi Khalif Formation in the North-South Axis (NOSA), aged of Upper Tithonian, Berriasian and Lower Valanginian. Six sedimentary facies were identified and are primarily influenced by open marine sedimentation receiving increasing terrigenous influx. Spectral analysis, based on MS variation (for the outcropped section) and wireline logging gamma ray (GR) variation (for the sub-area section) show a pervasive dominance of 405-kyr eccentricity cycles with the expression of 100-kyr eccentricity, obliquity and precession. This study provides (for the first time) a precise duration of 2.4 myr for the outcropped Sidi Khalif Formation with a sedimentation rate of 5.4 cm/kyr and the sub-area section to 3.24 myr with a sedimentation rate of 7.64 cm/kyr. We outlined 27 5th-order depositional sequences, 8 Milankovitch depositional sequences and 2 major 3rd-order cycles for the outcropping section, controlled by the long eccentricity (405 kyr) cycles and the precession index cycles. This study has demonstrated the potential of MS and GR to be used as proxies to develop an astronomically calibrated time-scale for the Mesozoic era.

Keywords: Berriasian, magnetic susceptibility, orbital tuning, Sidi Khalif Formation

Procedia PDF Downloads 248

Authors: Ghassan Mohammad Alalawi, Abobakr Khidir Ziyada, Abdulmajeed Khan

Abstract:

A potential alternative or next-generation CO₂-selective separation medium that has lately been suggested is ionic liquids (ILs). It is more facile to "tune" the solubility and selectivity of CO₂ in ILs compared to organic solvents via modification of the cation and/or anion structures. Compared to ionic liquids at ambient temperature, polymerized ionic liquids exhibited increased CO₂ sorption capacities and accelerated sorption/desorption rates. This research aims to investigate the correlation between the CO₂ sorption rate and capacity of poly ionic liquids (pILs) and the chemical structure of these substances. The dependency of sorption on the ion conductivity of the pILs' cations and anions is one of the theories we offered to explain the attraction between CO₂ and pILs. This assumption was supported by the Monte Carlo molecular dynamics simulations results, which demonstrated that CO₂ molecules are localized around both cations and anions and that their sorption depends on the cations' and anions' ion conductivities. Polymerized ionic liquids are synthesized to investigate the impact of substituent alkyl chain length, cation, and anion on CO₂ sorption rate and capacity. Three stages are involved in synthesizing the pILs under study: first, trialkyl amine and vinyl benzyl chloride are directly quaternized to obtain the required cation. Next, anion exchange is performed, and finally, the obtained IL is polymerized to form the desired product (pILs). The synthesized pILs' structures were confirmed using elemental analysis and NMR. The synthesized pILs are characterized by examining their structure topology, chloride content, density, and thermal stability using SEM, ion chromatography (using a Metrohm Model 761 Compact IC apparatus), ultrapycnometer, and TGA. As determined by the CO₂ sorption results using a magnetic suspension balance (MSB) apparatus, the sorption capacity of pILs is dependent on the cation and anion ion conductivities. The anion's size also influences the CO₂ sorption rate and capacity. It was discovered that adding water to pILs caused a dramatic, systematic enlargement of pILs resulting in a significant increase in their capacity to absorb CO₂ under identical conditions, contingent on the type of gas, gas flow, applied gas pressure, and water content of the pILs. Along with its capacity to increase surface area through expansion, water also possesses highly high ion conductivity for cations and anions, enhancing its ability to absorb CO₂.

Keywords: polymerized ionic liquids, carbon dioxide, swelling, characterization

Procedia PDF Downloads 42

Authors: Zhai Yuan, Wu Xueqing

Abstract:

This article statistics the technology which used by Chinese and foreign excellent players in the game, including types and serves areas,receive technology and effect and utilization ratio receiving and losing points. The sample is che videos which is world's top matches of excellent badminton athletes of che single, including Chinese players’ 43 games and foreign players’ 38 games. Conclusion: For the serving, Chinese and foreign single players are to give priority to forehand short-low serve and the long-high serve. And Chinese and foreign players in using forehand short-low serve and drive server exist significant differences; For the serves areas, Chinese and foreign players serve area is concentrated in area 1,5,6. Area 6 has the highest rate of all the district areas, following by the area 1and area 5. Among the 2ed serve area Sino-foreign player, there exist significant differences; In the receiver, when returning the frontcourt shutter, players is given priority to net lift and push. When returning the backcourt shutter, receiver's the best ball is smash, followed by clear and drop shot. Foreign players have higher utilization rate in smash than Chinese players in the backcourt; In the receiver result, Chinese players give priority to actively and equally situation than foreign players, but in negatively receiving is just opposite.

Keywords: badminton, woman’s singles, technique and tactics, comparative analysis

Procedia PDF Downloads 516

Authors: Esam I. Jassim

Abstract:

The main aim of this paper is to demonstrate the prediction of the model capability of predicting the nucleation process, the growth rate, and the deposition potential of second phase particles in gas flowlines. The primary objective of the research is to predict the risk hazards involved in the marine transportation of compressed natural gas. However, the proposed model can be equally used for other applications including production and transportation of natural gas in any high-pressure flow-line. The proposed model employs the following three main components to approach the problem: computational fluid dynamics (CFD) technique is used to configure the flow field; the nucleation model is developed and incorporated in the simulation to predict the incipient hydrate particles size and growth rate; and the deposition of the gas/particle flow is proposed using the concept of the particle deposition velocity. These components are integrated in a comprehended model to locate the hydrate deposition in natural gas flowlines. The present research is prepared to foresee the deposition location of solid particles that could occur in a real application in Compressed Natural Gas loading and offloading. A pipeline with 120 m length and different sizes carried a natural gas is taken in the study. The location of particle deposition formed as a result of restriction is determined based on the procedure mentioned earlier and the effect of water content and downstream pressure is studied. The critical flow speed that prevents such particle to accumulate in the certain pipe length is also addressed.

Keywords: hydrate deposition, compressed natural gas, marine transportation, oceanography

Procedia PDF Downloads 467

Authors: Mahfoudh Hussein Mgammal

Abstract:

The purpose of this paper is to investigate the moderating and mediating effect of corporate governance mechanisms proxy on the relationship of tax planning measured by effective tax rate components and tax disclosure. This paper tested the hypotheses by a 3-step hierarchical regression with 2010 to 2012 Malaysian-listed nonfinancial firms. We found companies positively value tax-planning activities. This indicates that tax planning is seen as a source of companies' wealth creation as the results show that there is an association between the tax disclosure and the extent of tax planning, and this relationship is highly significant. Examination of the implications of corporate governance mechanisms on the tax disclosure-tax planning association showed the lack of a significant coefficient related to any of the interactive variables. This makes it hard to understand the nature of the association. Finally, we further study the sensitivity of the results, the outcomes were also examined for the robustness and strength of the model specification utilizing OLS-effect estimators and the absence of tax planning related factors (GRTH, LEVE, and CAPNT). The findings of these tests display there is no effect on the tax planning-tax disclosure association. The outcomes of the annual regressions test show that the panel regressions results differ over time because there is a time difference impact on the associations, and the different models are not completely proportionate as a whole. Moreover, our paper lends some support to recent theory on the importance of taxes to corporate governance by demonstrating how the agency costs of tax planning allow certain shareholders to benefit from firm activities at the expense of others.

Keywords: tax disclosure, tax planning, corporate governance, effective tax rate

Procedia PDF Downloads 131