Search results for: transdermal drug delivery system

Authors: Shao-Hsun Keng, Hwang-Ruey Song

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This paper examines the causal effect of the tenure track system on instructors’ grading practices and teaching effectiveness by taking advantage of a natural experiment in Taiwan. The results show that assistant professors subject to the tenure track policy are more likely to grade leniently and fail fewer students. The course grade is 5% higher in classes taught by assistant professors subject to the tenure system. However, the tendency to grade leniently is reversed after assistant professors subject to the tenure system are promoted to a higher rank. Our findings are consistent with the exchange theory. We also show that teaching and student efforts are adversely affected by the tenure policy, which could reduce student learning and the quality of the workforce in the long run.

Keywords: tenure track system, grading leniency, study time, grade inflation

Procedia PDF Downloads 395

Authors: Bailey Houghtaling, Elena Serrano, Vivica Kraak, Samantha Harden, George Davis, Sarah Misyak

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United States (U.S.) Department of Agriculture Supplemental Nutrition Assistance Program (SNAP) participants are low-income Americans receiving federal dollars for supplemental food and beverage purchases. Participants use a variety of (traditional/non-traditional) SNAP-authorized stores for household dietary purchases - also representing food access points for all Americans. Importantly consumers' food and beverage purchases from non-traditional store formats tend to be higher in saturated fats, added sugars, and sodium when compared to purchases from traditional (e.g., grocery/supermarket) formats. Overconsumption of energy-dense and low-nutrient food and beverage products contribute to high obesity rates and adverse health outcomes that differ in severity among urban/rural U.S. locations and high/low-income populations. Little is known about the SNAP-authorized food store format landscape nationally, regionally, or by urban-rural status, as traditional formats are currently used as the gold standard in food access research. This research utilized publicly available U.S. databases to fill this large literature gap and to provide insight into modes of food access for vulnerable U.S. populations: (1) SNAP Retailer Locator which provides a list of all authorized food stores in the U.S., and; (2) Rural-Urban Continuum Codes (RUCC) that categorize U.S. counties as urban (RUCC 1-3) or rural (RUCC 4-9). Frequencies were determined for the highest occurring food store formats nationally and within two regionally diverse U.S. states – Virginia in the east and California in the west. Store format codes were assigned (e.g., grocery, drug, convenience, mass merchandiser, supercenter, dollar, club, or other). RUCC was applied to investigate state-level differences in urbanity-rurality regarding prevalent food store formats and Chi Square test of independence was used to determine if food store format distributions significantly (p < 0.05) differed by region or rurality. The resulting research sample that represented highly prevalent SNAP-authorized food stores nationally included 41.25% of all SNAP stores in the U.S. (N=257,839), comprised primarily of convenience formats (31.94%) followed by dollar (25.58%), drug (19.24%), traditional (10.87%), supercenter (6.85%), mass merchandiser (1.62%), non-food store or restaurant (1.81%), and club formats (1.09%). Results also indicated that the distribution of prevalent SNAP-authorized formats significantly differed by state. California had a lower proportion of traditional (9.96%) and a higher proportion of drug (28.92%) formats than Virginia- 11.55% and 19.97%, respectively (p < 0.001). Virginia also had a higher proportion of dollar formats (26.11%) when compared to California (10.64%) (p < 0.001). Significant differences were also observed for rurality variables (p < 0.001). Prominently, rural Virginia had a significantly higher proportion of dollar formats (41.71%) when compared to urban Virginia (21.78%) and rural California (21.21%). Non-traditional SNAP-authorized formats are highly prevalent and significantly differ in distribution by U.S. region and rurality. The largest proportional difference was observed for dollar formats where the least nutritious consumer purchases are documented in the literature. Researchers/practitioners should investigate non-traditional food stores at the local level using these research findings and similar applied methodologies to determine how access to various store formats impact obesity prevalence. For example, dollar stores may be prime targets for interventions to enhance nutritious consumer purchases in rural Virginia while targeting drug formats in California may be more appropriate.

Keywords: food access, food store format, nutrition interventions, SNAP consumers

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Authors: J. J. Mathew

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Pulmonary tuberculosis is highly prevalent in the Indian subcontinent. Most cases of pulmonary tuberculosis are diagnosed with sputum examinations and the vast majority of these are undertaken by the government run establishments. However, mycobacterial cultures are not routinely done, unless drug resistance is detected based on clinical response. Modern diagnostic tests like bronchoscopy and Genexpert are not routinely employed in the government institutions for the diagnosis of pulmonary tuberculosis, but have been accepted widely by good private institutions. The utility of these investigations in the private sector is not yet well recognized. This retrospective study aims to assess the usefulness of bronchoscopy and Genexpert in the diagnosis of pulmonary tuberculosis in quaternary care private hospital in India. 30 patients with respiratory symptoms raising the possibility of tuberculosis based on clinical and radiological features, but without any significant sputum production, were subject to bronchoscopy and BAL samples taken for microbiological studies, including Genexpert. 6 out of the 30 patients were found to be Genexpert positive and none of them showed Rifampicin resistance. All the 6 cases had upper zone predominant disease. One of the 6 cases of tuberculosis had another co-existent bacterial infection according to the routine culture studies. 6 other cases were proven to be due to other bacterial infections alone, 2 had a malignant diagnosis and the remaining cases were thought to be non-infective pathologies. The Genexpert results were made available within 48 hours in the 6 positive cases. All of them were commenced on standard anti-tuberculous regimen with excellent clinical response. The other infective cases were also managed successfully based on the drug susceptibilities. The study has shown the usefulness of these investigations as early intervention enabled diagnosis facilitating treatment and prevention of any clinical deterioration. The study lends support to early bronchoscopy and Genexpert testing in suspected cases of pulmonary tuberculosis without significant sputum production, in a high prevalence country which normally relies on sputum examination for the diagnosis of pulmonary tuberculosis.

Keywords: pulmonary, tuberculosis, bronchoscopy, genexpert

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Authors: A. Torokhti

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A new method of mathematical modeling of the distributed nonlinear system is developed. The system is represented by a combination of the set of spatially distributed sensors and the fusion center. Its mathematical model is obtained from the iterative procedure that converges to the model which is optimal in the sense of minimizing an associated cost function.

Keywords: mathematical modeling, non-linear system, spatially distributed sensors, fusion center

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Authors: Abhishek Srivastava, Jeevesh Nandan, Manish Kumar

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The study was taken to analyse the alternative source of traffic system for effective and more convenient traffic flow by reducing points of conflicts as well as angle of conflict and keeping in view to minimize the problem of unnecessarily long waiting time, delays, congestion, traffic jam and geometric delays due to intersection between circular and straight lanes. It is a twin kidney-spine type structure system with special allowance for Highway users for quicker passes. Thus reduction in number and intensity of accidents, significance reduction in traffic jam, conservation of valuable time.

Keywords: traffic system, collision reduction of vehicles, smooth flow of vehicles, traffic jam

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Authors: Nafiseh Mollaei, Reihaneh Kardehi Moghaddam

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In case of Diabetes Mellitus the controlling of insulin is very difficult. This illness is an incurable disease affecting millions of people worldwide. Glucose is a sugar which provides energy to the cells. Insulin is a hormone which supports the absorption of glucose. Fuzzy control strategy is attractive for glucose control because it mimics the first and second phase responses that the pancreas beta cells use to control glucose. We propose two control algorithms a type-1 fuzzy controller and an interval type-2 fuzzy method for the insulin infusion. The closed loop system has been simulated for different patients with different parameters, in present of the food intake disturbance and it has been shown that the blood glucose concentrations at a normoglycemic level of 110 mg/dl in the reasonable amount of time. This paper deals with type 1 diabetes as a nonlinear model, which has been simulated in MATLAB-SIMULINK environment. The novel model, termed the Augmented Minimal Model is used in the simulations. There are some uncertainties in this model due to factors such as blood glucose, daily meals or sudden stress. In addition to eliminate the effects of uncertainty, different control methods may be utilized. In this article, fuzzy controller performance were assessed in terms of its ability to track a normoglycemic set point (110 mg/dl) in response to a [0-10] g meal disturbance. Finally, the development reported in this paper is supposed to simplify the insulin delivery, so increasing the quality of life of the patient.

Keywords: interval type-2, fuzzy controller, minimal augmented model, uncertainty

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Authors: Ferenc Kovács, Gábor Hosszú

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The paper presents an advanced control system for tennis ball throwing machines to improve their accuracy according to the ball impact points. A further advantage of the system is the much easier calibration process involving the intelligent solution of the automatic adjustment of the stroking parameters according to the ball elasticity, the self-calibration, the use of the safety margin at very flat strokes and the possibility to placing the machine to any position of the half court. The system applies mathematical methods to determine the exact ball trajectories and special approximating processes to access all points on the aimed half court.

Keywords: control system, robot programming, robot control, sports equipment, throwing machine

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Authors: George Hanna Abdelmelek Henien

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Quality and safety issues are common in Ethiopia's food processing industry, which can negatively impact consumers' health and livelihoods. The country is known for its various agricultural products that are important to the economy. However, food quality and safety policies and management practices in the food processing industry have led to many health problems, foodborne illnesses and economic losses. This article aims to show the causes and consequences of food safety and quality problems in the food processing industry in Ethiopia and discuss possible solutions to solve them. One of the main reasons for food quality and safety in Ethiopia's food processing industry is the lack of adequate regulation and enforcement mechanisms. Inadequate food safety and quality policies have led to inefficiencies in food production. Additionally, the failure to monitor and enforce existing regulations has created a good opportunity for unscrupulous companies to engage in harmful practices that endanger the lives of citizens. The impact on food quality and safety is significant due to loss of life, high medical costs, and loss of consumer confidence in the food processing industry. Foodborne diseases such as diarrhoea, typhoid and cholera are common in Ethiopia, and food quality and safety play an important role in . Additionally, food recalls due to contamination or contamination often cause significant economic losses in the food processing industry. To solve these problems, the Ethiopian government began taking measures to improve food quality and safety in the food processing industry. One of the most prominent initiatives is the Ethiopian Food and Drug Administration (EFDA), which was established in 2010 to monitor and control the quality and safety of food and beverage products in the country. EFDA has implemented many measures to improve food safety, such as carrying out routine inspections, monitoring the import of food products and implementing labeling requirements. Another solution that can improve food quality and safety in the food processing industry in Ethiopia is the implementation of food safety management system (FSMS). FSMS is a set of procedures and policies designed to identify, assess and control food safety risks during food processing. Implementing a FSMS can help companies in the food processing industry identify and address potential risks before they harm consumers. Additionally, implementing an FSMS can help companies comply with current safety and security regulations. Consequently, improving food safety policy and management system in Ethiopia's food processing industry is important to protect people's health and improve the country's economy. . Addressing the root causes of food quality and safety and implementing practical solutions that can help improve the overall food safety and quality in the country, such as establishing regulatory bodies and implementing food management systems.

Keywords: food quality, food safety, policy, management system, food processing industry food traceability, industry 4.0, internet of things, block chain, best worst method, marcos

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Authors: Baghdasaryan Marinka

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The particular significance of comprehensive estimation of the increase in the operation efficiency of the mill motor electromechanical system, providing the main technological process for obtaining a metallic concentrate, as well as the technical state of the system are substantiated. The works carried out in the sphere of investigating, creating, and improving the operation modes of electric drive motors and ore-grinding mills have been studied. Analytic dependences for estimating the operation modes of the ore-grinding mills aimed at improving the ore-crashing process maintenance and technical service efficiencies have been obtained. The obtained analytic dependencies establish a link between the technological and power parameters of the electromechanical system, and allow to estimate the state of the system and reveal the controlled parameters required for the efficient management in case of changing the technological parameters. It has been substantiated that the changes in the technological factors affecting the consumption power of the drive motor do not cause an instability in the electromechanical system.

Keywords: electromechanical system, estimation, operation mode, productivity, technological process, the mill filling degree

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Authors: Ebenezer Obaloluwa Olaniyi

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In this paper, an intelligent system has been designed to grade apple based on either its defective or healthy for production in food processing. This paper is segmented into two different phase. In the first phase, the image processing techniques were employed to extract the necessary features required in the apple. These techniques include grayscale conversion, segmentation where a threshold value is chosen to separate the foreground of the images from the background. Then edge detection was also employed to bring out the features in the images. These extracted features were then fed into the neural network in the second phase of the paper. The second phase is a classification phase where neural network employed to classify the defective apple from the healthy apple. In this phase, the network was trained with back propagation and tested with feed forward network. The recognition rate obtained from our system shows that our system is more accurate and faster as compared with previous work.

Keywords: image processing, neural network, apple, intelligent system

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Authors: Saghar Karimi, Mohammad Saeed Ahrari Khafi, Amin Abolhasani Foroughi

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In recent decades, keeping exotic species as pet animals has become widespread. Turtles are exotic species from chelonians, which are interested by many people. Caspian pond and European pond turtles from Emydidea family are commonly kept as pets in Iran. Presence of the shell in turtles makes achievement to a comprehensive clinical examination impossible. Respiratory system is one of the most important structures to be examined completely. Presence of the air in the respiratory system makes radiography the first modality to think of; however, image quality would be affected by the shell. Computed tomography (CT) as a radiography-based and non-invasive technique provides cross-sectional scans with little superimposition. The aim of this study was to depict normal computed tomographic anatomy of the respiratory system in Caspian Pond Turtle. Five adult Caspian pond turtle were scanned using a 16-detector CT machine. Our results showed that computed tomography is able to well illustrated different parts of respiratory system in turtle and can be used for detecting abnormalities and disorders.

Keywords: anatomy, computed tomography, respiratory system, turtle

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Authors: Jatuphum Ketchatturat

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Value-added assessment has been used for developing the model of monitoring and evaluation of student's learning achievement. The steps of model development consist of 1) study and analyisis of the school and the district report system of student achievement and progress, 2) collecting the data of student achievement to develop the value added indicator, 3) developing the system of value-added assessment by participatory action research approach, 4) putting the system of value-added assessment into the educational district of secondary school, 5) determining the quality of the developed system of value-added assessment. The components of the developed model consist of 1) the database of value-added assessment of student's learning achievement, 2) the process of monitoring and evaluation the student's learning achievement, and 3) the reporting system of value-added assessment of student's learning achievement.

Keywords: learning achievement, monitoring and evaluation, value-added assessment

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Authors: Ehsan Gholamalizadeh, Jae Dong Chung

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Solar chimney power plant is a feasible solar thermal system which produces electricity from the Sun. The objective of this study is to investigate buoyancy-driven flow and heat transfer through a built pilot solar chimney system called 'Kerman Project'. The system has a chimney with the height and diameter of 60 m and 3 m, respectively, and the average radius of its solar collector is about 20 m, and also its average collector height is about 2 m. A three-dimensional simulation was conducted to analyze the system, using computational fluid dynamics (CFD). In this model, radiative transfer equation was solved using the discrete ordinates (DO) radiation model taking into account a non-gray radiation behavior. In order to modelling solar irradiation from the sun’s rays, the solar ray tracing algorithm was coupled to the computation via a source term in the energy equation. The model was validated with comparing to the experimental data of the Manzanares prototype and also the performance of the built pilot system. Then, based on the numerical simulations, velocity and temperature distributions through the system, the temperature profile of the ground surface and the system performance were presented. The analysis accurately shows the flow and heat transfer characteristics through the pilot system and predicts its performance.

Keywords: buoyancy-driven flow, computational fluid dynamics, heat transfer, renewable energy, solar chimney power plant

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Authors: Kamalendu Pal

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This paper describes the main features of a knowledge-based system evaluation method. System evaluation is placed in the context of a hybrid legal decision-support system, Advisory Support for Home Settlement in Divorce (ASHSD). Legal knowledge for ASHSD is represented in two forms, as rules and previously decided cases. Besides distinguishing the two different forms of knowledge representation, the paper outlines the actual use of these forms in a computational framework that is designed to generate a plausible solution for a given case, by using rule-based reasoning (RBR) and case-based reasoning (CBR) in an integrated environment. The nature of suitability assessment of a solution has been considered as a multiple criteria decision making process in ASHAD evaluation. The evaluation was performed by a combination of discussions and questionnaires with different user groups. The answers to questionnaires used in this evaluations method have been measured as a combination of linguistic variables, fuzzy numbers, and by using defuzzification process. The results show that the designed evaluation method creates suitable mechanism in order to improve the performance of the knowledge-based system.

Keywords: case-based reasoning, fuzzy number, legal decision-support system, linguistic variable, rule-based reasoning, system evaluation

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Authors: Shreyansh Jain Jeetmal, Shobith P. Chadaga, Shreyas H. Srinivas

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Internet of Things (IoT) is seen as the next major step in the ongoing revolution in the Information Age. It is predicted that in the near future billions of embedded devices will be communicating with each other to perform a plethora of tasks with or without human intervention. One of the major ongoing hotbed of research activity in IoT is Human Computer Interaction (HCI). HCI is used to facilitate communication between an intelligent system and a user. An intelligent system typically comprises of a system consisting of various sensors, actuators and embedded controllers which communicate with each other to monitor data collected from the environment. Communication by the user to the system is typically done using voice. One of the major ongoing applications of HCI is in home automation as a personal assistant. The prime objective of our project is to implement a use case of HCI for home automation. Our system is designed to detect and recognize the users and personalize the appliances in the house according to their individual preferences. Our HCI system is also capable of speaking with the user when certain commands are spoken such as searching on the web for information and controlling appliances. Our system can also monitor the environment in the house such as air quality and gas leakages for added safety.

Keywords: human computer interaction, internet of things, computer vision, sensor networks, speech to text, text to speech, android

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Authors: Dennis L. Owuor, Okuthe P. Kogeda, Johnson I. Agbinya

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Mobile localization has attracted a great deal of attention recently due to the introduction of wireless networks. Although several localization algorithms and systems have been implemented and discussed in the literature, very few researchers have exploited the gap that exists between indoor localization, tracking, external storage of location information and outdoor localization for the purpose of digital forensics during and after a disaster. The contribution of this paper lies in the implementation of a robust system that is capable of locating, tracking mobile device users and store location information for both indoor and partially outdoor the cloud. The system can be used during disaster to track and locate mobile phone users. The developed system is a mobile application built based on Android, Hypertext Preprocessor (PHP), Cascading Style Sheets (CSS), JavaScript and MATLAB for the Android mobile users. Using Waterfall model of software development, we have implemented a three level system that is able to track, locate and store mobile device information in secure database (cloud) on almost a real time basis. The outcome of the study showed that the developed system is efficient with regard to the tracking and locating mobile devices. The system is also flexible, i.e. can be used in any building with fewer adjustments. Finally, the system is accurate for both indoor and outdoor in terms of locating and tracking mobile devices.

Keywords: indoor localization, digital forensics, fingerprinting, tracking and cloud

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Authors: Kinjal H. Shah, Piyush M. Patel

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Diabetes mellitus is considered to be a serious endocrine syndrome. Synthetic hypoglycemic agents can produce serious side effects including hematological effects, coma, and disturbances of the liver and kidney. In addition, they are not suitable for use during pregnancy. In recent years, there have been relatively few reports of short-term side effects or toxicity due to sulphonylureas. Published figures and frequency of side effects in large series of patient range from about 1 to 5%, with symptoms severe enough to lead to the withdrawal of the drug in less than 1 to 2%. Adverse effects, in general, have been of the following type: allergic skin reactions, gastrointestinal disturbances, blood dyscrasias, hepatic dysfunction, and hypoglycemia. The associated disadvantages with insulin and oral hypoglycemic agents have led to stimulation in the research for locating natural resources showing antidiabetic activity and to explore the possibilities of using traditional medicines with proper chemical and pharmacological profiles. Literature survey reveals that the inhabitants of Abbottabad district of Pakistan use the dried leaf powder along with table salt and water orally for treating diabetes, skin allergy, wounds and as a blood purifier, where they pronounced the plant locally as ‘Nem.' The detailed phytochemical investigation of the Cedrela toona Roxb. leaves for antidiabetic activity has not been documented. Hence, there is a need for phytochemical investigation of the leaves for antidiabetic activity. The collection of fresh leaves and authentification followed by successive extraction, phytochemical screening, and testing of antidiabetic activity. The blood glucose level was reduced maximum in ethanol extract at 5th and 7th h after treatment. Blood glucose was depressed by 8.2% and 10.06% in alloxan – induced diabetic rats after treatment which was comparable to the standard drug, Glibenclamide. This may be due to the activation of the existing pancreatic cells in diabetic rats by the ethanolic extract.

Keywords: antidiabetic, Cedrela toona Roxb., phytochemical screening, blood glucose

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Authors: Hsiao-Tseng Lin, Nguyen Ngoc Dat, Szu-Mei Hsiao, R. J. Hernández-Díaz

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The practitioner system has become an important tool for universities working to shrink the gap between industry and vocational education. Beginning in 2015, Meiho University conducted a consecutive three-year program for teaching excellence, funded in part by Taiwan’s Ministry of Education, with a total project funding of over $2.5 million USD. One of the highlights of this program is the recruitment of 300 industry practitioners to participate in collaborative teaching, a dual-mentor system, and curriculum planning. More than 60% of the practitioners boast more than 10 years of practical industry experience, and 52% of them have earned master's degree or higher. Students rated their overall program satisfaction over 4.5(out of 5.0) on average. This study explores the perspectives of academics and industry practitioners using in-depth interviews and surveys, along with an examination of the challenges of the practitioner system. The paper enables the framing of practitioner system policies by vocational education institutions and industry to facilitate more effective and efficient transfer of knowledge between academics and practitioners, leading to enhanced university competitive advantage, which would ultimately benefit society.

Keywords: collaborative teaching, industry practitioners, practitioner system, vocational education

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Authors: Ma Hongqiang, Yang Hui, Wen Haoju, Feng Jiabo, Bi Zhixian, Nie Ying

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In order to measure thrust and torque of airship propeller, a two-component balance and data acquisition system was developed in China Academy of Aerospace Aerodynamics(CAAA) in early time. During the development, some problems were encountered. At first, the measuring system and its protective parts made the weight of whole system increase significantly. Secondly, more parts might induce more failures, so the reliability of the system was decreased. In addition, the rigidity of the system was lowered, and the structure was more possible to vibrate. Therefore, CAAA and the Academy of Opto-Electronics, Chinese Academy of Science(AOECAS) developed a new technology, use the propeller supporting rack as a spring element, attach strain gages onto it, sum up as a generalized balance. And new math models, new calibration methods and new load determining methods were developed.

Keywords: airship, propeller, thrust and torque, flight test

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Authors: Abdon Choque-Rivero

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The Jacobi system with the Dirichlet boundary condition is considered on a half-line lattice when the coefficients are real valued. The inverse problem of recovery of the coefficients from various data sets containing the so-called transmission eigenvalues is analyzed. The Marchenko method is utilized to solve the corresponding inverse problem.

Keywords: inverse scattering, discrete system, transmission eigenvalues, Marchenko method

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Authors: Oumaima Ben Abderrahim, Mohamed Houcine Elhedhili, Leila Saidane

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In this paper, we propose a trust management system based on clustering architecture for the social internet of things called TMBCO-SIOT. The proposed model integrates numerous factors such as direct and indirect trust; transaction factor; precaution factor; and social modeling of trust. The novelty of our approach can be summed up in two aspects. The first aspect concerns the architecture based on the community of interest (CoT) where each community is headed by an administrator (admin). However, the second aspect is the trust management system that tries to prevent On-Off attacks and mitigates dishonest recommendations using the k-means algorithm and guarantor things. The effectiveness of the proposed system is proved by simulation against malicious nodes.

Keywords: IoT, trust management system, attacks, trust, dishonest recommendations, K-means algorithm

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Authors: Deyu Zhou, Xiao Xue, Lizhen Cui

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With the increasing collaboration among various services and the growing complexity of user demands, there are more and more factors affecting the stable development of the cloud manufacturing service economic system (CMSE). This poses new challenges to the evolution analysis of the CMSE. Many researchers have modeled and analyzed the evolution process of CMSE from the perspectives of individual learning and internal factors influencing the system, but without considering other important characteristics of the system's individuals (such as heterogeneity, bounded rationality, etc.) and the impact of external environmental factors. Therefore, this paper proposes an integrated artificial social model for the cloud manufacturing service economic system, which considers both the characteristics of the system's individuals and the internal and external influencing factors of the system. The model consists of three parts: the Agent model, environment model, and rules model (Agent-Environment-Rules, AER): (1) the Agent model considers important features of the individuals, such as heterogeneity and bounded rationality, based on the adaptive behavior mechanisms of perception, action, and decision-making; (2) the environment model describes the activity space of the individuals (real or virtual environment); (3) the rules model, as the driving force of system evolution, describes the mechanism of the entire system's operation and evolution. Finally, this paper verifies the effectiveness of the AER model through computational and experimental results.

Keywords: cloud manufacturing service economic system (CMSE), AER model, artificial social modeling, integrated framework, computing experiment, agent-based modeling, social networks

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Authors: Zahra Karimi

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The purpose of this paper is to investigate the role and importance of accounting for the implementation of the VAT system in the country. For this purpose, after the evaluation of specifications and important advantages of the VAT and the experience of other countries, important role of accounting in the precise determination of taxes, strategies to prevent escape of tax and realization of tax revenues of government, necessary control to increase the efficiency and accuracy of the calculations discussed. High-dependence of government to borrowing from the banking system and inflation tax and a low general ratio of tax revenues to GDP, indicating the inadequacy of the country's tax system. It can be said that being of a proper accounting system consider as a prerequisite for successful implementation of VAT in the country. So it's crucial for accountants with responsibility announce its full fitness to meet the requirements. For successful implementation of VAT as such a multi-stage sales tax and the tax on the price.

Keywords: accounting, tax reform in Iran, Value Added Tax (VAT), economic

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Authors: Filiz Ersoz, Deniz Merdin, Taner Ersoz

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The objective of this study provides an insight into enterprises, who need to carry on their sustainability in harmony with the changing competition conditions, technology and laws, regarding the ISO 9001:2015. In the study, ISO 9001:2015, which is planned to be put in force and exists as a draft, was studied and its differences from the previous standard, ISO 9001:2008, were determined. To find out the differences, a survey was conducted among enterprises that implement a quality system. According to the findings obtained at the end of the study, it was observed that the enterprises attach importance to quality and follow the developments about quality management system, and they find the changes in the new draft document necessary.

Keywords: ISO 9001, quality, quality management system, quality revision

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Authors: Javid Zarei

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International buyback contracts are a type of contract service. These kinds of contracts are the most important instrument for attracting foreign investors in accordance with Iran's laws. These contracts have been the basis of commercial and economic relations between Iran and foreign companies for about 30 years. The legal structure of this type of contract has gradually evolved, so today, an advanced generation of it under the title of Iran Petroleum Contract is being used in the industry of Iran. This article has analytically examined the issue of Iran's commercial contracts in the oil industry and contracting services and allocated sections to examine the strengths and weaknesses of these oil contracts. Also, this research is an attempt to examine and compare the Concession regime with the Buyback contracts, each of which is derived from the common law legal system and the Islamic legal system, respectively.

Keywords: buyback contracts, concession regime, ownership, common law legal system, Islamic legal system of Iran

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Authors: Kyle Yatich Terik, Collins Oduor

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The current healthcare system has made healthcare more accessible and efficient by the use of information technology through the implementation of computer algorithms that generate menus based on the diagnosis. While many systems just like these have been created over the years, their main objective is to help healthy individuals calculate their calorie intake and assist them by providing food selections based on a pre-specified calorie. That application has been proven to be useful in some ways, and they are not suitable for monitoring, planning, and managing hospital patients, especially that critical condition their dietary needs. The system also addresses a number of objectives, such as; the main objective is to be able to design, develop and implement an efficient, user-friendly as well as and interactive dietary management system. The specific design development objectives include developing a system that will facilitate a monitoring feature for users using graphs, developing a system that will provide system-generated reports to the users, dietitians, and system admins, design a system that allows users to measure their BMI (Body Mass Index), the system will also provide food template feature that will guide the user on a balanced diet plan. In order to develop the system, further research was carried out in Kenya, Nairobi County, using online questionnaires being the preferred research design approach. From the 44 respondents, one could create discussions such as the major challenges encountered from the manual dietary system, which include no easily accessible information of the calorie intake for food products, expensive to physically visit a dietitian to create a tailored diet plan. Conclusively, the system has the potential of improving the quality of life of people as a whole by providing a standard for healthy living and allowing individuals to have readily available knowledge through food templates that will guide people and allow users to create their own diet plans that consist of a balanced diet.

Keywords: DMS, dietitian, patient, administrator

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Authors: Ramin Mirzada

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This research investigates the valuation of public transport importance in decreasing congestion and in introduction of bus rapid transit in Kabul city. The main concern and main problem of the Kabul city public transport is traffic congestion. When buses and trams are stuck in traffic jams, it is clear that they fall behind from the schedule and this cause lots of problem for Kabul residence. In this research, the main attention has been given to improve current public transport in Kabul city which Public transport has large share almost 50% share among all mode. The main purpose of this research is to improve public transport system, to examine the demand and the supply of public transport in Kabul city, and to improve public transport system by introducing Bus rapid transit (BRT) system in Kabul city. The data which is used in this research is gathered by Transport Ministry, Kabul Municipality and Japan Cooperation Agency in Afghanistan (JICA). Urban transportation modeling system (UTMS) which is also known as traditional four-step modeling is used as the methodology of this research. The outcome of this research shows that by improving public transport which is local bus system mostly congestion problem of Kabul city become solve, and for those lanes which has the high demand and has more congestion, it is needed to introduce bus rapid transit system.

Keywords: transportation, planning, public transport, bus rapid transit, Kabul, Afghanistan

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Authors: Ketan Naik, P. H. Bhathawala

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The purpose of this work is to develop a mathematical model of Human Cardiovascular System using lumped parameter method. The model is divided in three parts: Systemic Circulation, Pulmonary Circulation and the Heart. The established mathematical model has been simulated by MATLAB software. The innovation of this study is in describing the system based on the vessel diameters and simulating mathematical equations with active electrical elements. Terminology of human physical body and required physical data like vessel’s radius, thickness etc., which are required to calculate circuit parameters like resistance, inductance and capacitance, are proceeds from well-known medical books. The developed model is useful to understand the anatomic of human cardiovascular system and related syndromes. The model is deal with vessel’s pressure and blood flow at certain time.

Keywords: cardiovascular system, lumped parameter method, mathematical modeling, simulation

Procedia PDF Downloads 322

Authors: A. Sgobba, C. Meskell

Abstract:

The feasibility of on-site electricity production from solar and wind and the resulting load management for a specific manufacturing plant in Ireland are assessed. The industry sector accounts directly and indirectly for a high percentage of electricity consumption and global greenhouse gas emissions; therefore, it will play a key role in emission reduction and control. Manufacturing plants, in particular, are often located in non-residential areas since they require open spaces for production machinery, parking facilities for the employees, appropriate routes for supply and delivery, special connections to the national grid and other environmental impacts. Since they have larger spaces compared to commercial sites in urban areas, they represent an appropriate case study for evaluating the technical and economic viability of energy system integration with low power density technologies, such as solar and wind, for on-site electricity generation. The available open space surrounding the analysed manufacturing plant can be efficiently used to produce a discrete quantity of energy, instantaneously and locally consumed. Therefore, transmission and distribution losses can be reduced. The usage of storage is not required due to the high and almost constant electricity consumption profile. The energy load of the plant is identified through the analysis of gas and electricity consumption, both internally monitored and reported on the bills. These data are not often recorded and available to third parties since manufacturing companies usually keep track only of the overall energy expenditures. The solar potential is modelled for a period of 21 years based on global horizontal irradiation data; the hourly direct and diffuse radiation and the energy produced by the system at the optimum pitch angle are calculated. The model is validated using PVWatts and SAM tools. Wind speed data are available for the same period within one-hour step at a height of 10m. Since the hub of a typical wind turbine reaches a higher altitude, complementary data for a different location at 50m have been compared, and a model for the estimate of wind speed at the required height in the right location is defined. Weibull Statistical Distribution is used to evaluate the wind energy potential of the site. The results show that solar and wind energy are, as expected, generally decoupled. Based on the real case study, the percentage of load covered every hour by on-site generation (Level of Autonomy LA) and the resulting electricity bought from the grid (Expected Energy Not Supplied EENS) are calculated. The economic viability of the project is assessed through Net Present Value, and the influence the main technical and economic parameters have on NPV is presented. Since the results show that the analysed renewable sources can not provide enough electricity, the integration with a cogeneration technology is studied. Finally, the benefit to energy system integration of wind, solar and a cogeneration technology is evaluated and discussed.

Keywords: demand, energy system integration, load, manufacturing, national grid, renewable energy sources

Procedia PDF Downloads 116

Authors: K. W. Nam, B. J. Kim, S. J. Lee

Abstract:

Along with the development of network infrastructures, such as high-speed Internet and mobile environment, the explosion of multimedia data is expanding the range of multimedia services beyond voice and data services. Amid this flow, research is actively being done on the creation, management, and transmission of metadata on digital content to provide different services to users. This paper proposes a system for the insertion, storage, and retrieval of metadata about digital content. The metadata server with Binary XML was implemented for efficient storage space and retrieval speeds, and the transport data size required for metadata retrieval was simplified. With the proposed system, the metadata could be inserted into the moving objects in the video, and the unnecessary overlap could be minimized by improving the storage structure of the metadata. The proposed system can assemble metadata into one relevant topic, even if it is expressed in different media or in different forms. It is expected that the proposed system will handle complex network types of data.

Keywords: video, multimedia, metadata, editing tool, XML

Procedia PDF Downloads 152