Search results for: DC short circuits
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 3269

Search results for: DC short circuits

1109 Analysing the Mesoscale Variations of 7Be and 210Pb Concentrations in a Complex Orography, Guadalquivir Valley, Southern Spain

Authors: M. A. Hernández-Ceballos, E. G. San Miguel, C. Galán, J. P. Bolívar

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The evolution of 7Be and 210Pb activity concentrations in surface air along the Guadalquivir valley (southern Iberian Peninsula) is presented in this study. Samples collected for 48 h, every fifteen days, from September 2012 to November 2013 at two sampling sites (Huelva city in the mouth and Cordoba city in the middle (located 250 km far away)), are used to 1) analysing the spatial variability and 2) understanding the influence of wind conditions on 7Be and 210Pb. Similar average concentrations were registered along the valley. The mean 7Be activity concentration was 4.46 ± 0.21 mBq/m3 at Huelva and 4.33 ± 0.20 mBq/m3 at Cordoba, although registering higher maximum and minimum values at Cordoba (9.44 mBq/m3 and 1.80 mBq/m3) than at Huelva (7.95 mBq/m3 and 1.04 mBq/m3). No significant differences were observed in the 210Pb mean activity concentrations between Cordoba (0.40 ± 0.04 mBq/m3) and Huelva (0.35 ± 0.04 mBq/m3), although the maximum (1.10 mBq/m3 and 0.87 mBq/m3) and minimum (0.02 mBq/m3 and 0.04 mBq/m3) values were recorded in Cordoba. Although similar average concentrations were obtained in both sites, the temporal evolution of both natural radionuclides presents differences between them. The meteorological analysis of two sampling periods, in which large differences on 7Be and 210Pb concentrations are observed, indicates the different impact of surface and upper wind dynamics. The analysis reveals the different impact of the two sea-land breeze patterns usually observed along the valley (pure and non-pure) and the corresponding air masses at higher layers associated with each one. The pure, with short development (around 30 km inland) and increasing accumulation process, favours high concentrations of both radionuclides in Huelva (coastal site), while the non-pure, with winds sweeping the valley until arrive to Cordoba (250 km far away), causes high activity values at this site. These results reveal the impact of mesoscale conditions on these two natural radionuclides, and the importance of these circulations on its spatial and temporal variability.

Keywords: 7Be, 210Pb, air masses, mesoscale process

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1108 Structured Access Control Mechanism for Mesh-based P2P Live Streaming Systems

Authors: Chuan-Ching Sue, Kai-Chun Chuang

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Peer-to-Peer (P2P) live streaming systems still suffer a challenge when thousands of new peers want to join into the system in a short time, called flash crowd, and most of new peers suffer long start-up delay. Recent studies have proposed a slot-based user access control mechanism, which periodically determines a certain number of new peers to enter the system, and a user batch join mechanism, which divides new peers into several tree structures with fixed tree size. However, the slot-based user access control mechanism is difficult for accurately determining the optimal time slot length, and the user batch join mechanism is hard for determining the optimal tree size. In this paper, we propose a structured access control (SAC) mechanism, which constructs new peers to a multi-layer mesh structure. The SAC mechanism constructs new peer connections layer by layer to replace periodical access control, and determines the number of peers in each layer according to the system’s remaining upload bandwidth and average video rate. Furthermore, we propose an analytical model to represent the behavior of the system growth if the system can utilize the upload bandwidth efficiently. The analytical result has shown the similar trend in system growth as the SAC mechanism. Additionally, the extensive simulation is conducted to show the SAC mechanism outperforms two previously proposed methods in terms of system growth and start-up delay.

Keywords: peer-to-peer, live video streaming system, flash crowd, start-up delay, access control

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1107 A Case Study on Machine Learning-Based Project Performance Forecasting for an Urban Road Reconstruction Project

Authors: Soheila Sadeghi

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In construction projects, predicting project performance metrics accurately is essential for effective management and successful delivery. However, conventional methods often depend on fixed baseline plans, disregarding the evolving nature of project progress and external influences. To address this issue, we introduce a distinct approach based on machine learning to forecast key performance indicators, such as cost variance and earned value, for each Work Breakdown Structure (WBS) category within an urban road reconstruction project. Our proposed model leverages time series forecasting techniques, namely Autoregressive Integrated Moving Average (ARIMA) and Long Short-Term Memory (LSTM) networks, to predict future performance by analyzing historical data and project progress. Additionally, the model incorporates external factors, including weather patterns and resource availability, as features to improve forecast accuracy. By harnessing the predictive capabilities of machine learning, our performance forecasting model enables project managers to proactively identify potential deviations from the baseline plan and take timely corrective measures. To validate the effectiveness of the proposed approach, we conduct a case study on an urban road reconstruction project, comparing the model's predictions with actual project performance data. The outcomes of this research contribute to the advancement of project management practices in the construction industry by providing a data-driven solution for enhancing project performance monitoring and control.

Keywords: project performance forecasting, machine learning, time series forecasting, cost variance, schedule variance, earned value management

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1106 Developmental Psycholinguistic Approach to Conversational Skills: A Continuum of the Sensitivity to Gricean Maxims

Authors: Zsuzsanna Schnell, Francesca Ervas

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Background: Our experimental pragmatic study confirms a basic tenet in the Relevance of theoretical views in language philosophy. It draws up a developmental trajectory of the maxims, revealing the cognitive difficulty of their interpretation, their relative place to each other, and the order they may follow in development. A central claim of the present research is that social-cognitive skills play a significant role in inferential meaning construction. Children passing the False Belief Test are significantly more successful in tasks measuring the recognition of the infringement of conversational maxims. Aims and method: We examine preschoolers' conversational and pragmatic competence in view of their mentalization skills. To do so, we use a measure of linguistic tasks containing 5 short scenarios for each Gricean maxim. We measure preschoolers’ ToM performance with a first- and second-order ToM task and compare participants’ ability to recognize the infringement of the Gricean maxims in view of their social cognitive skills. Results: Findings suggest that Theory of Mind has a predictive force of 75% concerning the ability to follow Gricean maxims efficiently. ToM proved to be a significant factor in predicting the group’s performance and success rates in 3 out of 4 maxim infringement recognition tasks: in the Quantity, Relevance and Manner conditions, but not in the Quality trial. Conclusions: Our results confirm that children’s communicative competence in social contexts requires the development of higher-order social-cognitive reasoning. They reveal the cognitive effort needed to recognize the infringement of each maxim, yielding a continuum of their cognitive difficulty and trajectory of development.

Keywords: developmental pragmatics, social cognition, preschoolers, maxim infringement, Gricean pragmatics

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1105 Climate Change and Its Impacts: The Case of Coastal Fishing Communities of the Meghna River in South-Central Bangladesh

Authors: Md. Royhanur Islam, Thomas Cansse, Md. Sahidul Islam, Atiqur Rahman Sunny

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The geographical location of Bangladesh makes it one of the most vulnerable countries to climate change. Climate-induced phenomena mainly affect the south-central region of Bangladesh (Laxmipur district) where they have begun to occur more frequently. The aim of the study was to identify the hydro-climatic factors that lead to weather-related disasters in the coastal areas and analyse the consequences of these factors on coastal livelihoods, with possible adaptation options using participatory rural appraisal (PRA) tools. The present study showed several disasters such as land erosion, depressions and cyclones, coastal flooding, storm surge, and precipitation. The frequency of these disasters is of a noticeable rate. Surveys have also discovered that land erosion is ongoing. Tidal water is being introduced directly into the mainland, and as a result of the salt intrusion, production capacity is declining. The coastal belt is an important area for fishing activities, but due to changed fishing times and a lack of Alternative Income Generating Activities (AIGAs), people have been forced to search for alternative livelihood options by taking both short-term and long-term adaptation options. Therefore, in order to increase awareness and minimize the losses, vulnerable communities must be fully incorporated into disaster response strategies. The government as well as national and international donor organizations should come forward and resolve the present situation of these vulnerable groups since otherwise, they will have to endure endless and miserable suffering due to the effects of climate change ahead in their lives.

Keywords: adaptation, community, fishery development, livelihood

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1104 Assessing the Financial Potential of an Agroforestry-Based Farming Practice in a Labor Scarce Subsistence Economy

Authors: Arun Dhakal, Rajesh Kumar Rai

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Agroforestry is long practiced in Nepal as a means of subsistence livelihoods. Given its potential to climate change mitigation, this practice is being recommended as a climate-smart farming practice in the recent years. However, the financial attractiveness of this practice is not well-documented in a labor scarce economy such as Nepal. This study attempts to examine the financial suitability of an agroforestry-based farming practice in the present socio-economic context of Nepal where labor is in short supply. A total of 200 households were randomly selected for household surveys in Dhanusha district during April to July 2015. Two farming practices were found to be dominant in the study area: 1) conventional farming (field crops only) in which at least two field crops are annually grown, and 2) agroforestry-based farming (agroforest, home garden and field crops combined) practice (ABFP). The ABFP was found to be less labor intensive than the conventional farming (137 Man days/yr/ha vs 218 Man days/yr/ha). The ex-ante financial analysis indicated that both the farming practices generated positive NPVs (Net Present Values) and B/C (Benefit-Cost) ratios greater than one, indicating both are financially attractive farming enterprises under the base discount rate of 12%. However, the ABFP generated higher NPV and greater B/C ratio than the conventional farming, indicating the former was financially more attractive than the later. The sensitivity analysis showed that the conventional farming was more sensitive to change in labor wage rate than that of the ABFP. Up to the 24% discount rate, the ABFP generated higher NPV and in case of B/C ratio, the ratio was found greater for ABFP even in 50% discount rate.

Keywords: agroforestry, benefit-cost analysis, conventional farming, net present value

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1103 Numerical Analysis of a Strainer Using Porous Media Technique

Authors: Ji-Hoon Byeon, Kwon-Hee Lee

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Strainer filter serves to block the inflow of impurities while mixed fluid is entering or exiting the piping. The filter of the strainer has a perforated structure, so that the pressure drop and the velocity change necessarily occur when the mixed fluid passes through the filter. It is possible to predict the pressure drop and velocity change of the strainer by numerical analysis by implementing all the perforated plates. However, if the size of the perforated plate exceeds a certain size, it is difficult to perform the numerical analysis, and sometimes we cannot guarantee its accuracy. In this study, we tried to predict the pressure drop and velocity change by using the porous media technique to obtain the equivalent resistance without actual implementation of the perforation shape of the strainer. Ansys-CFX, a commercial software, is used to perform the numerical analysis. The analysis procedure is as follows. Firstly, the unit pattern of the perforated plate is modeled, and the pressure drop is analyzed by varying the velocity by symmetry of the wall surface. Secondly, since the equation for obtaining resistance is a quadratic equation of pressure having unknown velocity, the viscous resistance and the inertia resistance of the perforated plate are obtained from the relationship between pressure and speed. Thirdly, by using the calculated resistance values, the values are substituted into the flat plate implemented as a two-dimensional porous media, and the accuracy is verified by comparing the pressure drop and the velocity change. Fourthly, the pressure drop and velocity change in the whole strainer are analyzed by using the resistance values obtained on the perforated plate in the actual whole strainer model. Using the porous media technique, it is found that pressure drop and velocity change can be predicted in relatively short time without modeling the overall shape of the filter. Acknowledgements: This work was supported by the Valve Center from the Regional Innovation Center(RIC) Program of Ministry of Trade, Industry & Energy (MOTIE).

Keywords: strainer, porous media, CFD, numerical analysis

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1102 Influence of Water Reservoir Parameters on the Climate and Coastal Areas

Authors: Lia Matchavariani

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Water reservoir construction on the rivers flowing into the sea complicates the coast protection, seashore starts to degrade causing coast erosion and disaster on the backdrop of current climate change. The instruments of the impact of a water reservoir on the climate and coastal areas are its contact surface with the atmosphere and the area irrigated with its water or humidified with infiltrated waters. The Black Sea coastline is characterized by the highest ecological vulnerability. The type and intensity of the water reservoir impact are determined by its morphometry, type of regulation, level regime, and geomorphological and geological characteristics of the adjoining area. Studies showed the impact of the water reservoir on the climate, on its comfort parameters is positive if it is located in the zone of insufficient humidity and vice versa, is negative if the water reservoir is found in the zone with abundant humidity. There are many natural and anthropogenic factors determining the peculiarities of the impact of the water reservoir on the climate, which can be assessed with maximum accuracy by the so-called “long series” method, which operates on the meteorological elements (temperature, wind, precipitations, etc.) with the long series formed with the stationary observation data. This is the time series, which consists of two periods with statistically sufficient duration. The first period covers the observations up to the formation of the water reservoir and another period covers the observations accomplished during its operation. If no such data are available, or their series is statistically short, “an analog” method is used. Such an analog water reservoir is selected based on the similarity of the environmental conditions. It must be located within the zone of the designed water reservoir, under similar environmental conditions, and besides, a sufficient number of observations accomplished in its coastal zone.

Keywords: coast-constituent sediment, eustasy, meteorological parameters, seashore degradation, water reservoirs impact

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1101 From Mobility to Complexity: French Language Use among Algerian Doctoral Postgraduates in Scotland

Authors: Hadjer Chellia

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The study explores the phenomenon of second language use in a migratory setting and uses the case of Algerian international students in Scotland, United Kingdom. The linguistic history of Algeria reveals that French language has a high status among the Algerians’ verbal repertoires and Algerian English students consider it as a language of prestige. With mobility of some of these students towards Scotland -in the guise of internationalization of higher education, mobility and exchange programs, the transition was deemed to bring more complexity to their pre-migratory linguistic repertoires and resulted into their French language- being endangered and threatened by a potential shift to English. The study employed semi-structured interviews among six Ph.D. ethnically related students, and the main aim behind that is to explore their current experiences with regards to French language use and to provide an account of the factors which assist in shifting to English as a second language instead. The six participants identified in interviews were further invited to focus group sessions based on an in-group interaction fashion to discuss different topics using heritage languages. This latter was opted for as part of the methodology as a means to observe their real linguistic practice and to investigate the link between behaviors and previous perceptions. The findings detect a variety of social, individual and socio-psychological factors that would contribute in refining the concept of language shift among newly established émigré communities with short stay vis a vis the linguistic outcomes of immigrants with long stay, across generational basis that was –to some extent-the focus of previous research on language shift. The results further reveal a mismatch between students' perceptions and observed behaviors. The research is then largely relevant to international students’ sociolinguistic experience of study abroad.

Keywords: complexity, mobility, potential shift, sociolinguistic experience

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1100 Category-Base Theory of the Optimum Signal Approximation Clarifying the Importance of Parallel Worlds in the Recognition of Human and Application to Secure Signal Communication with Feedback

Authors: Takuro Kida, Yuichi Kida

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We show a base of the new trend of algorithm mathematically that treats a historical reason of continuous discrimination in the world as well as its solution by introducing new concepts of parallel world that includes an invisible set of errors as its companion. With respect to a matrix operator-filter bank that the matrix operator-analysis-filter bank H and the matrix operator-sampling-filter bank S are given, firstly, we introduce the detailed algorithm to derive the optimum matrix operator-synthesis-filter bank Z that minimizes all the worst-case measures of the matrix operator-error-signals E(ω) = F(ω) − Y(ω) between the matrix operator-input-signals F(ω) and the matrix operator-output signals Y(ω) of the matrix operator-filter bank at the same time. Further, feedback is introduced to the above approximation theory and it is indicated that introducing conversations with feedback does not superior automatically to the accumulation of existing knowledge of signal prediction. Secondly, the concept of category in the field of mathematics is applied to the above optimum signal approximation and is indicated that the category-based approximation theory is applied to the set-theoretic consideration of the recognition of humans. Based on this discussion, it is shown naturally why the narrow perception that tends to create isolation shows an apparent advantage in the short term and, often, why such narrow thinking becomes intimate with discriminatory action in a human group. Throughout these considerations, it is presented that, in order to abolish easy and intimate discriminatory behavior, it is important to create a parallel world of conception where we share the set of invisible error signals, including the words and the consciousness of both worlds.

Keywords: signal prediction, pseudo inverse matrix, artificial intelligence, conditional optimization

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1099 Comparison of Various Landfill Ground Improvement Techniques for Redevelopment of Closed Landfills to Cater Transport Infrastructure

Authors: Michael D. Vinod, Hadi Khabbaz

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Construction of infrastructure above or adjacent to landfills is becoming more common to capitalize on the limited space available within urban areas. However, development above landfills is a challenging task due to large voids, the presence of organic matter, heterogeneous nature of waste and ambiguity surrounding landfill settlement prediction. Prior to construction of infrastructure above landfills, ground improvement techniques are being employed to improve the geotechnical properties of landfill material. Although the ground improvement techniques have little impact on long term biodegradation and creep related landfill settlement, they have shown some notable short term success with a variety of techniques, including methods for verifying the level of effectiveness of ground improvement techniques. This paper provides geotechnical and landfill engineers a guideline for selection of landfill ground improvement techniques and their suitability to project-specific sites. Ground improvement methods assessed and compared in this paper include concrete injected columns (CIC), dynamic compaction, rapid impact compaction (RIC), preloading, high energy impact compaction (HEIC), vibro compaction, vibro replacement, chemical stabilization and the inclusion of geosynthetics such as geocells. For each ground improvement technique a summary of the existing theory, benefits, limitations, suitable modern ground improvement monitoring methods, the applicability of ground improvement techniques for landfills and supporting case studies are provided. The authors highlight the importance of implementing cost-effective monitoring techniques to allow observation and necessary remediation of the subsidence effects associated with long term landfill settlement. These ground improvement techniques are primarily for the purpose of construction above closed landfills to cater for transport infrastructure loading.

Keywords: closed landfills, ground improvement, monitoring, settlement, transport infrastructure

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1098 The Effect of Principled Human Resource Management and Training Based on Existing Standards in Order to Improve the Quality of Construction Projects

Authors: Arsalan Salahi

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Today, the number of changes in the construction industry and urban mass house building is increasing, which makes you need to pay more attention to targeted planning for human resource management and training. The human resources working in the construction industry have various problems and deficiencies, and in order to solve these problems, there is a need for basic management and training of these people in order to lower the construction costs and increase the quality of the projects, especially in mass house building projects. The success of any project in reaching short and long-term professional goals depends on the efficient combination of work tools, financial resources, raw materials, and most importantly, human resources. Today, due to the complexity and diversity of each project, specialized management fields have emerged to maximize the potential benefits of each component of that project. Human power is known as the most important resource in construction projects for its successful implementation, but unfortunately, due to the low cost of human power compared to other resources, such as materials and machinery, little attention is paid to it. With the correct management and training of human resources, which depends on its correct planning and development, it is possible to improve the performance of construction projects. In this article, the training and motivation of construction industry workers and their effects on the effectiveness of projects in this industry have been researched. In this regard, some barriers to the training and motivation of construction workers and personnel have been identified and solutions have been provided for construction companies. Also, the impact of workers and unskilled people on the efficiency of construction projects is investigated. The results of the above research show that by increasing the use of correct and basic training for human resources, we will see positive results and effects on the performance of construction projects.

Keywords: human resources, construction industry, principled training, skilled and unskilled workers

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1097 Comparison of Allowable Stress Method and Time History Response Analysis for Seismic Design of Buildings

Authors: Sayuri Inoue, Naohiro Nakamura, Tsubasa Hamada

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The seismic design method of buildings is classified into two types: static design and dynamic design. The static design is a design method that exerts static force as seismic force and is a relatively simple design method created based on the experience of seismic motion in the past 100 years. At present, static design is used for most of the Japanese buildings. Dynamic design mainly refers to the time history response analysis. It is a comparatively difficult design method that input the earthquake motion assumed in the building model and examine the response. Currently, it is only used for skyscrapers and specific buildings. In the present design standard in Japan, it is good to use either the design method of the static design and the dynamic design in the medium and high-rise buildings. However, when actually designing middle and high-rise buildings by two kinds of design methods, the relatively simple static design method satisfies the criteria, but in the case of a little difficult dynamic design method, the criterion isn't often satisfied. This is because the dynamic design method was built with the intention of designing super high-rise buildings. In short, higher safety is required as compared with general buildings, and criteria become stricter. The authors consider applying the dynamic design method to general buildings designed by the static design method so far. The reason is that application of the dynamic design method is reasonable for buildings that are out of the conventional standard structural form such as emphasizing design. For the purpose, it is important to compare the design results when the criteria of both design methods are arranged side by side. In this study, we performed time history response analysis to medium-rise buildings that were actually designed with allowable stress method. Quantitative comparison between static design and dynamic design was conducted, and characteristics of both design methods were examined.

Keywords: buildings, seismic design, allowable stress design, time history response analysis, Japanese seismic code

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1096 Exploring Simple Sequence Repeats within Conserved microRNA Precursors Identified from Tea Expressed Sequence Tag (EST) Database

Authors: Anjan Hazra, Nirjhar Dasgupta, Chandan Sengupta, Sauren Das

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Tea (Camellia sinensis) has received substantial attention from the scientific world time to time, not only for its commercial importance, but also for its demand to the health-conscious people across the world for its extensive use as potential sources of antioxidant supplement. These health-benefit traits primarily rely on some regulatory networks of different metabolic pathways. Development of microsatellite markers from the conserved genomic regions is being worthwhile for studying the genetic diversity of closely related species or self-pollinated species. Although several SSR markers have been reported, in tea the trait-specific Simple Sequence Repeats (SSRs) are yet to be identified, which can be used for marker assisted breeding technique. MicroRNAs are endogenous, noncoding, short RNAs directly involved in regulating gene expressions at the post-transcriptional level. It has been found that diversity in miRNA gene interferes the formation of its characteristic hair pin structure and the subsequent function. In the present study, the precursors of small regulatory RNAs (microRNAs) has been fished out from tea Expressed Sequence Tag (EST) database. Furthermore, the simple sequence repeat motifs within the putative miRNA precursor genes are also identified in order to experimentally validate their existence and function. It is already known that genic-SSR markers are very adept and breeder-friendly source for genetic diversity analysis. So, the potential outcome of this in-silico study would provide some novel clues in understanding the miRNA-triggered polymorphic genic expression controlling specific metabolic pathways, accountable for tea quality.

Keywords: micro RNA, simple sequence repeats, tea quality, trait specific marker

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1095 Food Insecurity Assessment, Consumption Pattern and Implications of Integrated Food Security Phase Classification: Evidence from Sudan

Authors: Ahmed A. A. Fadol, Guangji Tong, Wlaa Mohamed

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This paper provides a comprehensive analysis of food insecurity in Sudan, focusing on consumption patterns and their implications, employing the Integrated Food Security Phase Classification (IPC) assessment framework. Years of conflict and economic instability have driven large segments of the population in Sudan into crisis levels of acute food insecurity according to the (IPC). A substantial number of people are estimated to currently face emergency conditions, with an additional sizeable portion categorized under less severe but still extreme hunger levels. In this study, we explore the multifaceted nature of food insecurity in Sudan, considering its historical, political, economic, and social dimensions. An analysis of consumption patterns and trends was conducted, taking into account cultural influences, dietary shifts, and demographic changes. Furthermore, we employ logistic regression and random forest analysis to identify significant independent variables influencing food security status in Sudan. Random forest clearly outperforms logistic regression in terms of area under curve (AUC), accuracy, precision and recall. Forward projections of the IPC for Sudan estimate that 15 million individuals are anticipated to face Crisis level (IPC Phase 3) or worse acute food insecurity conditions between October 2023 and February 2024. Of this, 60% are concentrated in Greater Darfur, Greater Kordofan, and Khartoum State, with Greater Darfur alone representing 29% of this total. These findings emphasize the urgent need for both short-term humanitarian aid and long-term strategies to address Sudan's deepening food insecurity crisis.

Keywords: food insecurity, consumption patterns, logistic regression, random forest analysis

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1094 Allied Health Students Health-Related Quality of Life and Its Musculoskeletal and Mental Stress Predictors

Authors: Khader A. Almhdawi, Saddam F. Kanaan

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Background: Allied health (AH) students, including rehabilitation sciences students, are subjected to significant levels of physical and mental stressors, which could affect their education. This study aimed to study physical and mental of Health-related Quality of Life (HR-QoL) levels along with their predictors among students of nine AH majors. Methods: Students filled validated anonymous surveys covering demographics and life style, Nordic Musculoskeletal Questionnaire, 12-item Short-Form Health Survey (SF-12), and Depression Anxiety Stress Scale (DASS- 42). SF-12 Mental (MCS) and Physical (PCS) summary scores were compared between academic majors and gender. Multiple linear regression models were conducted to examine potential predictors of PCS and MCS scores. Results: 838 students (77.4% females) participated in this study. Participants’ PCS mean score was 45.64±7.93 and found statistically different between the nine academic majors (P < 0.001). Additionally, participants’’ MCS mean score was 39.45±10.86 and significantly greater in males (P < 0.001). Significant PCS scores predictors included hip and upper back musculoskeletal pain, anxiety score, diet self-evaluation, and GPA. Finally, MCS scores were statistically associated with neck musculoskeletal pain, stress score, depression score, number of weekly clinical training hours, gender, university year, GPA, sleep quality self-evaluation, and diet self-evaluation. Conclusion: Clinical educators of AH need to account for students’ low levels of HR-QoL and their academic-related, health-related, and lifestyle-related associated factors. More studies are recommended to investigate the progression of HR-QoL throughout university years and to create effective interventions to improve HR-QoL among healthcare students.

Keywords: medical education, quality of life, stress, anxiety, depression

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1093 A Systematic Review on Measuring the Physical Activity Level and Pattern in Persons with Chronic Fatigue Syndrome

Authors: Kuni Vergauwen, Ivan P. J. Huijnen, Astrid Depuydt, Jasmine Van Regenmortel, Mira Meeus

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A lower activity level and imbalanced activity pattern are frequently observed in persons with chronic fatigue syndrome (CFS) / myalgic encephalomyelitis (ME) due to debilitating fatigue and post-exertional malaise (PEM). Identification of measurement instruments to evaluate the activity level and pattern is therefore important. The objective is to identify measurement instruments suited to evaluate the activity level and/or pattern in patients with CFS/ME and review their psychometric properties. A systematic literature search was performed in the electronic databases PubMed and Web of Science until 12 October 2016. Articles including relevant measurement instruments were identified and included for further analysis. The psychometric properties of relevant measurement instruments were extracted from the included articles and rated based on the COnsensus-based Standards for the selection of health Measurement INstruments (COSMIN) checklist. The review was performed and reported according to the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) statement. A total of 49 articles and 15 unique measurement instruments were found, but only three instruments were evaluated in patients with CFS/ME: the Chronic Fatigue Syndrome-Activity Questionnaire (CFS-AQ), Activity Pattern Interview (API) and International Physical Activity Questionnaire-Short Form (IPAQ-SF), three self-report instruments measuring the physical activity level. The IPAQ-SF, CFS-AQ and API are all equally capable of evaluating the physical activity level, but none of the three measurement instruments are optimal to use. No studies about the psychometric properties of activity monitors in patients with CFS/ME were found, although they are often used as the gold standard to measure the physical activity pattern. More research is needed to evaluate the psychometric properties of existing instruments, including the use of activity monitors.

Keywords: chronic fatigue syndrome, data collection, physical activity, psychometrics

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1092 Commercial Law Between Custom and Islamic Law

Authors: Shimaa Abdel-Rahman Amin El-Badawy

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Commercial law is the set of legal rules that apply to business and regulates the trade of trade. The meaning of this is that the commercial law regulates certain relations only that arises as a result of carrying out certain businesses. which are business, as it regulates the activity of a specific sect, the sect of merchants, and the commercial law as other branches of the law has characteristics that distinguish it from other laws and various, and various sources from which its basis is derived from It is the objective or material source. the historical source, the official source and the interpretative source, and we are limited to official sources and explanatory sources. so what do you see what these sources are, and what is their degree and strength in taking it in commercial disputes. The first topic / characteristics of commercial law. Commercial law has become necessary for the world of trade and economics, which cannot be dispensed with, given the reasons that have been set as legal rules for commercial field.In fact, it is sufficient to refer to the stability and stability of the environment, and in exchange for the movement and the speed in which the commercial environment is in addition to confidence and credit. the characteristic of speed and the characteristic of trust, and credit are the ones that justify the existence of commercial law.Business is fast, while civil business is slow, stable and stability. The person concludes civil transactions in his life only a little. And before doing any civil action. he must have a period of thinking and scrutiny, and the investigation is the person who wants the husband, he must have a period of thinking and scrutiny. as if the person who wants to acquire a house to live with with his family, he must search and investigate. Discuss the price before the conclusion of a purchase contract. In the commercial field, transactions take place very quickly because the time factor has an important role in concluding deals and achieving profits. This is because the merchant in contracting about a specific deal would cause a loss to the merchant due to the linkage of the commercial law with the fluctuations of the economy and the market. The merchant may also conclude more than one deal in one and short time. And that is due to the absence of commercial law from the formalities and procedures that hinder commercial transactions.

Keywords: law, commercial law, Islamic law, custom and Islamic law

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1091 Mixed Hydrotropic Zaleplon Oral Tablets: Formulation and Neuropharmacological Effect on Plasma GABA Level

Authors: Ghada A. Abdelbary, Maha M. Amin, Mostafa Abdelmoteleb

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Zaleplon (ZP) is a non-benzodiazepine poorly soluble hypnotic drug indicated for the short term treatment of insomnia having a bioavailability of about 30%. The aim of the present study is to enhance the solubility and consequently the bioavailability of ZP using hydrotropic agents (HA). Phase solubility diagrams of ZP in presence of different molar concentrations of HA (Sodium benzoate, Urea, Ascorbic acid, Resorcinol, Nicotinamide, and Piperazine) were constructed. ZP/Sodium benzoate and Resorcinol microparticles were prepared adopting melt, solvent evaporation and melt-evaporation techniques followed by XRD. Directly compressed mixed hydrotropic ZP tablets of Sodium benzoate and Resorcinol in different weight ratios were prepared and evaluated compared to the commercially available tablets (Sleep aid® 5 mg). The effect of shelf and accelerated stability storage (40°C ± 2°C/75%RH ± 5%RH) on the optimum tablet formula (F5) for six months were studied. The enhancement of ZP solubility follows the order of: Resorcinol > Sodium benzoate > Ascorbic acid > Piperazine > Urea > Nicotinamide with about 350 and 2000 fold increase using 1M of Sodium benzoate and Resorcinol respectively. ZP/HA microparticles exhibit the order of: Solvent evaporation > melt-solvent evaporation > melt > physical mixture which was further confirmed by the complete conversion of ZP into amorphous form. Mixed hydrotropic tablet formula (F5) composed of ZP/(Resorcinol: Sodium benzoate 4:1w/w) microparticles prepared by solvent evaporation exhibits in-vitro dissolution of 31.7±0.11% after five minutes (Q5min) compared to 10.0±0.10% for Sleep aid® (5 mg) respectively. F5 showed significantly higher GABA concentration of 122.5±5.5mg/mL in plasma compared to 118±1.00 and 27.8±1.5 mg/mL in case of Sleep aid® (5 mg) and control taking only saline respectively suggesting a higher neuropharmacological effect of ZP following hydrotropic solubilization.

Keywords: zaleplon, hydrotropic solubilization, plasma GABA level, mixed hydrotropy

Procedia PDF Downloads 443
1090 Purpose in Procurement: Much Discussed, Less Conceptualized – An Exploratory Study of CPO Perceptions Based on the Gioia Methodology

Authors: Laurin Zemmrich, Nicolai Stickler

Abstract:

With the ongoing debate over how to incorporate sustainability, resilience, and value creation into business strategies, many procurement departments are put under pressure by governments, consumers, non-governmental organizations, and other stakeholders to disclose more information about their supply chains. According to practitioners and experts, procurement benefits the supply chain by increasing transparency and accountability, recruiting new suppliers, and supporting sustainable and ethical sourcing strategies. While most procurement departments establish these objectives, the bulk of activities are not carried out or are not regularly monitored. With the full potential of targeted sourcing still to be realized, procurement executives, in particular, are seeking for short-term cost-cutting impacts to appease external shareholders. We overcome this limitation by using an abductive approach to research and integrating empirical data from a Gioia methodology study design with relevant literature. Our analysis demonstrates that the procurement department has six essential levers aligned with sustainability, resilience, and value creation objectives and contributes to developing a new intra- and interorganizational purpose within the supply chain. Three enablers are identified as having a value-creating effect on supply chain interactions. Additionally, we discovered two impacts that alter the power balance between buyers and suppliers during transactions and have a cost-cutting or cost-avoiding effect. While cost-cutting, cost-avoidance, and dependency-reduction impacts are desirable, redistributing power may also have negative consequences. The article establishes a first strategy framework for evaluating the influence of the procurement department on supply chain transactions, allowing managers to understand better and apply the sourcing function inside a supply chain and embed it throughout the business.

Keywords: supply chain management, resilience, sustainability, value creation, purpose

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1089 Investigating the Role of Emergency Nurses and Disaster Preparedness during Mass Gathering in Saudi Arabia

Authors: Fuad Alzahrani, Yiannis Kyratsis

Abstract:

Although emergency nurses, being the frontline workers in mass-gatherings, are essential for providing an effective public health response, little is known about the skills that emergency nurses have, or require, in order to respond effectively to a disaster event. This paper is designed to address this gap in the literature by conducting an empirical study on emergency nurses’ preparedness at the mass-gathering event of Hajj in Mecca city. To achieve this aim, this study conducted a cross-sectional survey among 106 emergency department nurses in all the public hospitals in Mecca in 2014. The results revealed that although emergency nurses’ role understanding is high; they have limited knowledge and awareness of how to respond appropriately to mass-gathering disaster events. To address this knowledge gap, the top three most beneficial types of education and training courses suggested are: hospital education sessions, the Emergency Management Saudi Course and workshop; and short courses in disaster management. Finally, recommendations and constructive strategies are developed to provide the best practice in enhancing disaster preparedness. This paper adds to the body of knowledge regarding emergency nurses and mass gathering disasters. This paper measures the level of disaster knowledge, previous disaster response experience and disaster education and training amongst emergency nurses in Mecca, Saudi Arabia. It is anticipated that this study will provide a foundation for future studies aimed at better preparing emergency nurses for disaster response. This paper employs new strategies to improve the emergency nurses’ response during mass gatherings for the Hajj. Increasing the emergency nurses’ knowledge will develop their effective responses in mass-gathering disasters.

Keywords: emergency nurses, mass-gatherings, hajj, disaster preparedness, disaster knowledge, perceived role, disaster training, previous disaster response experience

Procedia PDF Downloads 429
1088 Hybrid Bimodal Magnetic Force Microscopy

Authors: Fernández-Brito David, Lopez-Medina Javier Alonso, Murillo-Bracamontes Eduardo Antonio, Palomino-Ovando Martha Alicia, Gervacio-Arciniega José Juan

Abstract:

Magnetic Force Microscopy (MFM) is an Atomic Force Microscopy (AFM) technique that characterizes, at a nanometric scale, the magnetic properties of ferromagnetic materials. Conventional MFM works by scanning in two different AFM modes. The first one is tapping mode, in which the cantilever has short-range force interactions with the sample, with the purpose to obtain the topography. Then, the lift AFM mode starts, raising the cantilever to maintain a fixed distance between the tip and the surface of the sample, only interacting with the magnetic field forces of the sample, which are long-ranged. In recent years, there have been attempts to improve the MFM technique. Bimodal MFM was first theoretically developed and later experimentally proven. In bimodal MFM, the AFM internal piezoelectric is used to cause the cantilever oscillations in two resonance modes simultaneously, the first mode detects the topography, while the second is more sensitive to the magnetic forces between the tip and the sample. However, it has been proven that the cantilever vibrations induced by the internal AFM piezoelectric ceramic are not optimal, affecting the bimodal MFM characterizations. Moreover, the Secondary Resonance Magnetic Force Microscopy (SR-MFM) was developed. In this technique, a coil located below the sample generates an external magnetic field. This alternating magnetic field excites the cantilever at a second frequency to apply the Bimodal MFM mode. Nonetheless, for ferromagnetic materials with a low coercive field, the external field used in SR-MFM technique can modify the magnetic domains of the sample. In this work, a Hybrid Bimodal MFM (HB-MFM) technique is proposed. In HB-MFM, the bimodal MFM is used, but the first resonance frequency of the cantilever is induced by the magnetic field of the ferromagnetic sample due to its vibrations caused by a piezoelectric element placed under the sample. The advantages of this new technique are demonstrated through the preliminary results obtained by HB-MFM on a hard disk sample. Additionally, traditional two pass MFM and HB-MFM measurements were compared.

Keywords: magnetic force microscopy, atomic force microscopy, magnetism, bimodal MFM

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1087 Childhood Warscape, Experiences from Children of War Offer Key Design Decisions for Safer Built Environments

Authors: Soleen Karim, Meira Yasin, Rezhin Qader

Abstract:

Children’s books present a colorful life for kids around the world, their current environment or what they could potentially have- a home, two loving parents, a playground, and a safe school within a short walk or bus ride. These images are only pages in a donated book for children displaced by war. The environment they live in is significantly different. Displaced children are faced with a temporary life style filled with fear and uncertainty. Children of war associate various structural institutions with a trauma and cannot enter the space, even if it is for their own future development, such as a school. This paper is a collaborative effort with students of the Kennesaw State University architecture department, architectural designers and a mental health professional to address and link the design challenges and the psychological trauma for children of war. The research process consists of a) interviews with former refugees, b) interviews with current refugee children, c) personal understanding of space through one’s own childhood, d) literature review of tested design methods to address various traumas. Conclusion: In addressing the built environment for children of war, it is necessary to address mental health and well being through the creation of space that is sensitive to the needs of children. This is achieved by understanding critical design cues to evoke normalcy and safe space through program organization, color, and symbiosis of synthetic and natural environments. By involving the children suffering from trauma in the design process, aspects of the design are directly enhanced to serve the occupant. Neglecting to involve the participants creates a nonlinear design outcome and does not serve the needs of the occupant to afford them equal opportunity learning and growth experience as other children around the world.

Keywords: activist architecture, childhood education, childhood psychology, adverse childhood experiences

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1086 The Effect of Carbon Nanotubes in Copolyamide Nonwovens on the Properties of CFRP Laminates

Authors: Kamil Dydek, Anna Boczkowska, Paulina Latko-Duralek, Rafal Kozera, Michal Salacinski

Abstract:

In recent years there has been increasing interest in many industries, such as the aviation, automotive, and military industries, in Carbon Fibre Reinforced Polymers (CFRP). This is because of the excellent properties of CFRP, which are characterized by very high strength and stiffness in relation to their mass, low density (almost twice as low as aluminum and more than five times as low as steel), and corrosion resistance. However, they do not have sufficient electrical conductivity, which is required in some applications. Therefore, work is underway to improve their electrical conductivity, for example, by incorporating carbon nanotubes (CNTs) into the CFRP structure. CNTs possess excellent properties, such as high electrical conductivity, high aspect ratio, high Young’s modulus, and high tensile strength. An idea developed by our team is a modification of CFRP by the use of thermoplastic nonwovens containing CNTs. Nanocomposite fibers were made from three different masterbatches differing in the content of multi-wall carbon nanotubes, and then nonwovens that differed in areal weight were produced using a thermo-press. The out of autoclave method was used to fabricate the laminates from commercial carbon-epoxy prepreg dedicated to aviation applications - one without the nonwovens (reference) and five containing nonwovens placed between each prepreg layer. The volume of electrical conductivity of the manufactured laminates was measured in three directions. In order to investigate the adhesion between carbon fibers and nonwovens, the microstructure of the produced laminates was observed. The mechanical properties of the CFRP composites were measured in a short-beam shear test. In addition, the influence of thermoplastic nonwovens on the thermos-mechanical properties of laminates was analyzed by Dynamic Mechanical Analysis. The studies were carried out within grant no. DOB-1-3/1/PS/2014 financed by the National Centre for Research and Development in Poland.

Keywords: CFRP, thermoplastic nonwovens, carbon nanotubes, electrical conductivity

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1085 Historical Analysis of Two Types of Urbanization Changing Both the Aspect and Identity of a Town in Transylvania, Romania

Authors: Ágota Ladó

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Miercurea Ciuc is a town in the historical region of Szeklerland in Transylvania, Romania, with a predominantly Hungarian population (its name in Hungarian being Csíkszereda) having an urban landscape and environment that has been shaped dramatically by different perceptions of urbanization during the history. The town has been part of Hungary and the Austro-Hungarian Empire before the First World War. It even got an important role, becoming in 1876 the seat and administrative center of the historical Csík county. This marks the beginning of the first urbanization process: new administrative buildings, railways, a railway station, a hospital, a Redoute and new schools have been built, new streets have been opened. However, not only the public facilities have changed: the center of the town with its private houses has also transformed, new, modern decorative and lifestyle elements have appeared. One of the streets from the town center, Kossuth street, has been featured on many postcards of the time; even a novel has mentioned it as a symbol of modern urbanization. Right after the First World War, the town became part of Romania and aside from a short interruption (between 1940 and 1944), it is still part of it. The beginning of the second major urbanization process – exactly one hundred years later - is marked by the visit of the communist leader Nicolae Ceaușescu in Miercurea Ciuc on the 6th of October 1976. In the upcoming years, he decided and started to demolish the old Kossuth street and to construct a new avenue with tall blocks of flats according to the principles of socialist urbanization. No other Transylvanian settlement has gone through such systematic abolition of its historical center and urban history during the Communist era. Not only the urban landscape has been affected. The collective memory and contemporary identity of the locals are also violated by this recent transformation of the town: important spaces, buildings, venues of activities and events simply cannot be localized, thus understood - by the younger generations.

Keywords: communist era, historical urban landscape, urban identity, urbanization

Procedia PDF Downloads 179
1084 Accounting Propositions for Sustainability Performance Information Systems Introduction: Environmental Attributes from Croatian Hotels

Authors: Vanja Vejzagic, Jackie Brander Brown, Peter Schmidt

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Purpose: For some time now, the global hotel industry trends are strongly oriented towards sustainable development and environmental management accounting (EMA) should have the supporting role for hotel’s corporate social responsibility (CSR) management. The aim of this paper is thus to analyse and present data on the key steps leading toward the effective incorporation of EMA within hotel performance information systems. Design/Methodology/Approach: The research study is a continuation of the process carried out on the sample of 20 eco-hotels in the UK, a year ago. Research evidence was obtained via in-depth case studies on sample of 180 hotels (4 and 5 stars hotels) located in Croatia. Research was conducted through interviews with key personnel and an online survey which specifically focused on 10 business areas considered vital for successful EMA integration. Findings: The research results indicate a pattern by which hotels can determine the existing level of their sustainable (environmental) business. Furthermore, the management understanding of the sustainability concept was still proven to lead to a relatively subjective appreciation and presentation of sustainable hotel operations and their performance. It was determined that majority of analysed hotel organisations reflect typical short-term, financially oriented performance information systems. Steps for EMA introduction have been offered. Research Limitations/Implications: CSR is still a broad-set concept. Exploring the effects of EMA on such-like a defined management system may be subject to considerable influence of the respondent’s subjective perception of the concept. Originality/Value: This article should be of interest to higher education academics and careers staff who have an interest in CSR introduction and the ways of implementing its informational support for performance measurement.

Keywords: environmental management accounting, EMA, corporate social responsibility, CSR, sustainability, hotel

Procedia PDF Downloads 173
1083 Impact of Soot on NH3-SCR, NH3 Oxidation and NH3 TPD over Cu/SSZ-13 Zeolite

Authors: Lidija Trandafilovic, Kirsten Leistner, Marie Stenfeldt, Louise Olsson

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Ammonia Selective Catalytic Reduction (NH3 SCR), is one of the most efficient post combustion abatement technologies for removing NOx from diesel engines. In order to remove soot, diesel particulate filters (DPF) are used. Recently, SCR coated filters have been introduced, which captures soot and simultaneously is active for ammonia SCR. There are large advantages with using SCR coated filters, such as decreased volume and also better light off characteristics, since both the SCR function as well as filter function is close to the engine. The objective of this work was to examine the effect of soot, produced using an engine bench, on Cu/SSZ-13 catalysts. The impact of soot on Cu/SSZ-13 in standard SCR, NH3 oxidation, NH3 temperature programmed desorption (TPD), as well as soot oxidation (with and without water) was examined using flow reactor measurements. In all experiments, prior to the soot loading, the fresh activity of Cu/SSZ-13 was recorded with stepwise increasing the temperature from 100°C till 600°C. Thereafter, the sample was loaded with soot and the experiment was repeated in the temperature range from 100°C till 700°C. The amount of CO and CO2 produced in each experiment is used to calculate the soot oxidized at each steady state temperature. The soot oxidized during the heating to next temperature step is included, e.g. the CO+CO2 produced when increasing the temperature to 600°C is added to the 600°C step. The influence of the two factors seem to be of the most importance to soot oxidation: ammonia and water. The influence of water on soot oxidation shift the maximum of CO2 and CO production towards lower temperatures, thus water increases the soot oxidation. Moreover, when adding ammonia to the system it is clear that the soot oxidation is lowered in the presence of ammonia, resulting in larger integrated COx at 500°C for O2+H2O, while opposite results at 600 °C was received where more was oxidised for O2+H2O+NH3 case. To conclude the presence of ammonia reduces the soot oxidation, which is in line with the ammonia TPD results where we found ammonia storage on the soot. Interestingly, during ammonia SCR conditions the activity for soot oxidation is regained at 500°C. At this high temperature the SCR zone is very short, thus the majority of the catalyst is not exposed to ammonia and therefore the inhibition effect of ammonia is not observed.

Keywords: NH3-SCR, Cu/SSZ-13, soot, zeolite

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1082 The Impact of Non-Surgical and Non-Medical Interventions on the Treatment of Infertile Women with Ovarian Reserve Below One and Early Menopause Symptoms

Authors: Flora Tajiki

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This study investigates the effectiveness of non-surgical and non-medical interventions in treating infertile women with severely diminished ovarian reserve (below one), low Anti-Müllerian Hormone (AMH) levels, and symptoms of early menopause. The intervention included yoga, sunlight exposure, vitamin and mineral supplementation, relaxation techniques, and daily prayers performed both before sleep and upon waking. These methods were applied to women who had shown poor response to high-dose fertility treatments, such as IVF and microinjection cycles, leading to low-quality egg production. The focus was on women with severely reduced ovarian reserve and early menopause symptoms, some of whom continued to experience relatively regular menstrual cycles despite the onset of these symptoms. This treatment was aimed at women for whom conventional fertility methods had been ineffective. The study sample consisted of 120 married women, aged 25 to 45, from the provinces of Tehran, Alborz, and western Iran, with 35 participants completing the intervention. Individual factors such as residence, education, employment status, marriage duration, family infertility history, and previous infertility treatments were examined, with income considered as a contextual variable. The results indicate that AMH may not be a definitive marker of ovarian reserve, as lifestyle modifications, such as those implemented in this study, were associated with increased AMH levels, the return of regular menstrual cycles, and successful pregnancies. No short- or long-term complications were reported during the two-year follow-up, highlighting the potential benefits of non-surgical interventions for women with early menopause symptoms and diminished ovarian reserve.

Keywords: anti-müllerian hormone, infertility, ovarian reserve, early menopause, fertility, women’s health, lifestyle modification, pregnancy

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1081 High Pressure Processing of Jackfruit Bulbs: Effect on Color, Nutrient Profile and Enzyme Inactivation

Authors: Jyoti Kumari, Pavuluri Srinivasa Rao

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Jackfruit (ArtocarpusheterophyllusL.) is an underutilized yet highly nutritious fruit with unique flavour, known for its therapeutic and culinary properties. Fresh jackfruit bulb has a very short shelf life due to high moisture and sugar content leading to microbial and enzymatic browning, hindering its consumer acceptability and marketability. An attempt has been made for the preservation of the ripe jackfruit bulbs, by the application of high pressure (HP) over a range of 200-500 MPa at ambient temperature for dwell times ranging from 5 to 20 min. The physicochemical properties of jackfruit bulbs such as the pH, TSS, and titrable acidity were not affected by the pressurization process. The ripening index of the fruit bulb also decreased following HP treatment. While the ascorbic acid and antioxidant activity of jackfruit bulb were well retained by high pressure processing (HPP), the total phenols and carotenoids showed a slight increase. The HPP significantly affected the colour and textural properties of jackfruit bulb. High pressure processing was highly effective in reducing the browning index of jackfruit bulbs in comparison to untreated bulbs. The firmness of the bulbs improved upon the pressure treatment with longer dwelling time. The polyphenol oxidase has been identified as the most prominent oxidative enzyme in the jackfruit bulb. The enzymatic activity of polyphenol oxidase and peroxidase were significantly reduced by up to 40% following treatment at 400 MPa/15 min. HPP of jackfruit bulbs at ambient temperatures is shown to be highly beneficial in improving the shelf stability, retaining its nutrient profile, color, and appearance while ensuring the maximum inactivation of the spoilage enzymes.

Keywords: antioxidant capacity, ascorbic acid, carotenoids, color, HPP-high pressure processing, jackfruit bulbs, polyphenol oxidase, peroxidase, total phenolic content

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1080 Tax System Reform in Nepal: Analysis of Contemporary Issues, Challenges, and Ways Forward

Authors: Dilliram Paudyal

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The history of taxation in Nepal dates back to antiquity. However, the modern tax system gained its momentum after the establishment of democracy in 1951, which initially focused only land tax and tariff on foreign trade. In the due time, several taxes were introduced, such as direct taxes, indirect taxes, and non-taxes. However, the tax structure in Nepal is heavily dominated by indirect taxes that contribute more than 60 % of the total revenue. The government has been mobilizing revenues through a series of tax reforms during the Tenth Five-year Plan (2002 – 2007) and successive Three-year Interim Development Plans by introducing several tax measures. However, these reforms are regressive in nature, which does not lead the overall economy towards short-run stability as well as in the long run development. Based on the literature review and discussion among government officials and few taxpayers individually and groups, this paper aims to major issues and challenges that hinder the tax reform effective in Nepal. Additionally, this paper identifies potential way and process of tax reform in Nepal. The results of the study indicate that transparency in a major problem in Nepalese tax system in Nepal, where serious structural constraints with administrative and procedural complexities envisaged in the Income Tax Act and taxpayers are often unaware of the specific size of tax which is to comply them. Some other issues include high tax rate, limited tax base, leakages in tax collection, rigid and complex Income Tax Act, inefficient and corrupt tax administration, limited potentialities of direct taxes and negative responsiveness of land tax with higher administrative costs. In the context, modality of tax structure and mobilize additional resources is to be rectified on a greater quantum by establishing an effective, dynamic and highly power driven Autonomous Revenue Board.

Keywords: corrupt, development, inefficient, taxation

Procedia PDF Downloads 178