Search results for: currency board arrangement

Authors: Qaisar Fraz, H. M. Jafar, Mojeeb Bin Ihsan

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This paper presents simulation and experimen-tal results for wide band U-shaped side slots loaded linearly polarized rectangular microstrip antenna with broad side radiation characteristics suitable for onboard applications. The structure has been evolved in rugged and compact form to make it suitable for on-board applications. In addition to U-shaped central slot, pair of parallel narrow slots has been embedded close to non-radiating edges. The size and shape of these side slots have been optimized to improve the matching at upper frequency of the band. The impedance bandwidth of 34.8% as compared to 2-5% bandwidth of conventional microstrip antenna has been achieved. The frequency ratio of the two well-matched operating sections is found to be f2 / f1=1.33. The experimental results are in good agreement with the numerical results.

Keywords: low profile antennas, u-slot antennas, broad band antennas, broad-side radiation pattern, high gain antennas

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Authors: Gulelat Gatew

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Bamboo Woven Strand Board (WSB) products are manufactured from Ethiopia highland bamboo (Yushania alpina) as a multiple layer mat structure for enhanced mechanical performance. Hence, it shows similar mechanical properties as tropical hardwood products. WSB, therefore, constitutes a sustainable alternative to tropical hardwood products. The resin and wax ratio had a great influence on the determinants properties of the product quality such as internal bonding, water absorption, thickness swelling, bending and stiffness properties. Among these properties, because of the hygroscopic nature of the bamboo, thickness swelling and water absorption are important performances of WSB for using in construction and outdoor facilities. When WSB is exposed to water or moist environment, they tend to swell and absorb water in all directions. The degree of swelling and water absorption depends on the type of resin used, resin formulation, resin ratio, wax type and ratio. The objective of this research is investigating effects of phenol formaldehyde and wax on thickness swelling and water absorption behavior on bamboo WSB for construction and outdoor facilities. The experiments were conducted to measure the effects of wax and phenol-formaldehyde resin content on WSB thickness swelling and water absorption which leads to investigate its effect on dimension stability and mechanical properties. Both experiments were performed with 2–hour and 24-hour water immersion test and a significant set of data regarding the influence of such method parameters is also presented. The addition of up to 2% wax with 10% of phenol formaldehyde significantly reduced thickness swelling and water absorption of WSB which resulted in making it more hydrophobic and less susceptible to the influences of moisture in high humidity conditions compared to the panels without wax.

Keywords: woven strand board (WSB), water absorption, thickness swelling, phenol formaldehyde resin

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Authors: Hassam Muazzam

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This paper devises an autonomous self-driven vehicle that is capable of taking a disabled person to his/her desired location using three different power sources (gasoline, solar, electric) without any control from the user, avoiding the obstacles in the way. The GPS co-ordinates of the desired location are sent to the main processing board via a GSM module. After the GPS co-ordinates are sent, the path to be followed by the vehicle is devised by Pythagoras theorem. The distance and angle between the present location and the desired location is calculated and then the vehicle starts moving in the desired direction. Meanwhile real-time data from ultrasonic sensors is fed to the board for obstacle avoidance mechanism. Ultrasonic sensors are used to quantify the distance of the vehicle from the object. The distance and position of the object is then used to make decisions regarding the direction of vehicle in order to avoid the obstacles using artificial neural network which is implemented using ATmega1280. Also the vehicle provides the feedback location at remote location.

Keywords: autonomous self-driven vehicle, obstacle avoidance, desired location, pythagoras theorem, neural network, remote location

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Authors: Ayoub Kafyulilo, Petra Fisser, Joke Voogt

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This study was conducted to assess the continuation of the use of technology in science and mathematics teaching of the pre-service and in-service teachers who attended the professional development programme. It also assessed professional development, personal, institutional, and technological factors contributing to the continuous use of technology in teaching. The study involved 42 teachers, thirteen pre-service teachers, and twenty-nine in-service teachers. A mixed-method research approach was used to collect data for this study. Findings showed that the continuous use of technology in teaching after the termination of the professional development arrangement was high among the pre-service teachers, and differed for the in-service teachers. The regression model showed that knowledge and skills, access to technology and ease of use were strong predictors (R2 = 55.3%) of the teachers’ continuous use of technology after the professional development arrangement. The professional development factor did not have a direct effect on the continuous use of technology, rather had an influence on personal factors (knowledge and skills). In turn, the personal factors had influence on the institutional factors (access to technology) and technological factors (ease of use), which together had an effect on the teachers’ continuous use of technology in teaching.

Keywords: technology, professional development, teachers, science and mathematics

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Authors: Samar Raffoul, Martin Heywood, Dimitrios Moutaftsis, Michael Rowell

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This paper comprises an experimental investigation into the structural performance of cold formed steel (CFS) and timber board composite floor systems. The tests include a series of small-scale pushout tests and full-scale bending tests carried out using a refined loading system to simulate uniformly distributed constant load. The influence of connection details (screw spacing and adhesives) on floor performance was investigated. The results are then compared to predictions from relevant existing models for composite floor systems. The results of this research demonstrate the significant benefits of considering the composite action of the boards in floor design. Depending on connection detail, an increase in flexural stiffness of up to 40% was observed in the floor system, when compared to designing joists individually.

Keywords: cold formed steel joists, composite action, flooring systems, shear connection

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Authors: David Abad, M. Encarnación Lucas-Pérez, Antonio Minguez-Vera, José Yagüe

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We examine explicitly the relation between the gender diversity on corporate boards and the levels of information asymmetry in the stock market. Based on prior evidence that suggests that the presence of women on director boards increases the quantity and quality of public disclosure by firms, we expect firms with higher gender diversity on their boards to show lower levels of information asymmetry in the market. Using a Spanish sample for the period 2004-2009, proxies for information asymmetry estimated from high-frequency data, and a system GMM methodology, we find that the gender diversity on boards is negative associated with the level of information asymmetry in the stock market. Our findings support legislative changes implemented to increase the presence of women on boards in several European countries by providing evidence that gender diverse boards have beneficial effects on stock markets.

Keywords: corporate board, female directors, gender diversity, information asymmetry, market microstructure

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Authors: Jason Ting Jing Cheng, Lee Foo Wei, Yew Ming Kun, Mo Kim Hung, Yip Chun Chieh

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This research delves into the structural characteristics of distinct construction material, rubberized lightweight foam concrete (RLFC) wall panels, which have been developed as a sustainable alternative for the construction industry. These panels are engineered with a RLFC core, possessing a density of 1150 kg/m3, which is specifically formulated to bear structural loads. The core is enveloped with high-strength fiber cement boards, selected for their superior load-bearing capabilities, and enhanced flexural strength when compared to conventional concrete. A thin bed adhesive, known as TPS, is employed to create a robust bond between the RLFC core and the fiber cement cladding. This study underscores the potential of RLFC wall panels as a viable and eco-friendly option for modern building construction, offering a combination of structural efficiency and environmental benefits.

Keywords: structural performance, rubberized concrete wall panel, fiber cement board, insulation performance

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Authors: Ravi Chaithanya Mysa, Abouzar Kaboudian, Boo Cheong Khoo, Rajeev Kumar Jaiman

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Cross-flow vortex-induced vibrations of a circular cylinder are compared with the wake-induced oscillations of the downstream cylinder of a tandem cylinder arrangement. It is known that the synchronization of the frequency of vortex shedding with the natural frequency of the structure leads to large amplitude motions. In the case of tandem cylinders, the large amplitudes of the downstream cylinder found are compared to single cylinder setup. In this work, in the tandem arrangement, the upstream cylinder is fixed and the downstream cylinder is free to oscillate in transverse direction. We show that the wake from the upstream cylinder interacts with the downstream cylinder which influences the response of the coupled system. Extensive numerical experiments have been performed on single cylinder as well as tandem cylinder arrangements in cross-flow. Here, the wake interactions in connection to the forces generated are systematically studied. The ratio of the viscous loads to the pressure loads is found to play a major role in the displacement response of the single and tandem cylinder arrangements, as the viscous forces dissipate the energy.

Keywords: circular cylinder, vortex-shedding, VIV, wake-induced, vibrations

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Authors: Johan Sohaili, Siti Suhaila Mohamad, Shantha Kumari Muniyandi

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The strength development, durability and leachability aspects of mortar added with nonmetallic printed circuit board (NMPCBs) were investigated. This study aims to propose methods for treatment and reuse of NMPCBs waste. The leachability of raw NMPCBs was tested for toxicity by performing the Crushed Block Leachability (CBL) test. The effectiveness of the treatment was evaluated by performing compressive, flexural strength, durability and whole block leachability (WBL) tests on the mortar. The results indicated that the concentration of metals leach from the raw NMPCBs are within the standard limits and higher than the concentration of metals from WBL test. The compressive and flexural strength of the NMPCBs mortar was generally lower than the standard mortar. From durability tests, weight and compressive strength both of mortars was decrease after soaking in acid solution. As a conclusion, the treated NMPCBs can be reused in profitable and environmentally friendly ways and has broad application prospects.

Keywords: nonmetallic, printed circuit board, treatment, reuse

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Authors: Marlene Rosa, Susana Lopes

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Board games have been used for different purposes in geriatric care, demonstrating good results for health in general. However, there is not a conceptual framework that can help professionals and researchers in this area to design intervention programs or to think about future studies in this area. The aim of this study was to provide a pilot collection of board games’ serious purposes in geriatric care, using a WHO framework for health and disability. Study cases were developed in seven geriatric residential institutions from the center region in Portugal that are included in AGILAB program. The AGILAB program is a serious game-based method to train and spread out the implementation of board games in geriatric care. Each institution provides 2-hours/week of experiences using TATI Hand Game for serious purposes and then fulfill questions about a study-case (player characteristics; explain changes in players health according to this game experience). Two independent researchers read the information and classified it according to the International Classification for Functioning and Disability (ICF) categories. Any discrepancy was solved in a consensus meeting. Results indicate an important variability in body functions and structures: specific mental functions (e.g., b140 Attention functions, b144 Memory functions), b156 Perceptual functions, b2 sensory functions and pain (e.g., b230 Hearing functions; b265 Touch function; b280 Sensation of pain), b7 neuromusculoskeletal and movement-related functions (e.g., b730 Muscle power functions; b760 Control of voluntary movement functions; b710 Mobility of joint functions). Less variability was found in activities and participation domains, such as purposeful sensory experiences (d110-d129) (e.g., d115 Listening), communication (d3), d710 basic interpersonal interactions, d920 recreation and leisure (d9200 Play; d9205 Socializing). Concluding, this framework designed from a brief gamed-based experience includes mental, perceptual, sensory, neuromusculoskeletal, and movement-related functions and participation in sensory, communication, and leisure domains. More studies, including different experiences and a high number of users, should be developed to provide a more comprehensive ICF framework for game-based experiences in geriatric care.

Keywords: board game, aging, framework, experience

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Authors: Amit Kumar, Rajdeep Chakrabarty, Ganesh Gupta

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This paper illustrates the detailed accreditation process of Accreditation Board of Engineering and Technology (ABET) for accrediting engineering and Technology programs. ABET is a non-governmental agency that accredits engineering and technology, applied and natural sciences, and computing sciences programs. ABET was founded on 10th May 1932 and was founded by Institute of Electrical and Electronics Engineering. International industries accept ABET accredited institutes having the highest standards in their academic programs. In this accreditation, there are eight criteria in general; criterion 1 describes the student outcome evaluations, criteria 2 measures the program's educational objectives, criteria 3 is the student outcome calculated from the marks obtained by students, criteria 4 establishes continuous improvement, criteria 5 focus on curriculum of the institute, criteria 6 is about faculties of this institute, criteria 7 measures the facilities provided by the institute and finally, criteria 8 focus on institutional support towards staff of the institute. In this paper, we focused on the calculative part of each criterion with equations and suitable examples, the files and documentation required for each criterion, and the total workflow of the process. The references and the values used to illustrate the calculations are all taken from the samples provided at ABET's official website. In the final section, we also discuss the criterion-wise score weightage followed by evaluation with timeframe and deadlines.

Keywords: Engineering Accreditation Committee, Computing Accreditation Committee, performance indicator, Program Educational Objective, ABET Criterion 1 to 7, IEEE, National Board of Accreditation, MOOCS, Board of Studies, stakeholders, course objective, program outcome, articulation, attainment, CO-PO mapping, CO-PO-SO mapping, PDCA cycle, degree certificates, course files, course catalogue

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Authors: Yasir Ramadhan

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This study aims to investigate tax avoidance practices when a financial crisis occurs due to the effects of the COVID-19 pandemic. This study also finds out how the influence of independent commissioners and external auditors on tax avoidance practices during the COVID-19 pandemic. Tax avoidance practices are measured by the current ETR. The role of the independent board of commissioners is measured by the proportion of independent commissioners in the composition of the board of commissioners, while the external auditor is measured by audit quality. In this study, there were 342 observations of companies listed on the Indonesia Stock Exchange from 2019 to 2020. This study used the difference-in-differences (DiD) method in data analysis. The results of this study indicate that companies do tax avoidance during the COVID-19 pandemic. Meanwhile, independent commissioners and qualified audits are not proven to be able to negate tax avoidance practices during the COVID-19 Pandemic. These results also show that a higher proportion of independent commissioners and audit quality are not sufficient for countries with low levels of auditor litigation and investor protection and weak regulatory frameworks.

Keywords: audit, commissioner, tax avoidance, COVID-19 pandemic

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Authors: Sharifah M. Syed Mohsin, Sayid J. Azimi, Abdoullah Namdar

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The present article reports the findings of a study into the behavior of oil palm shell reinforced concrete (OPSRC) beams with the addition of kenaf fibres. The work aim is to examine the potential of using kenaf fibres to improve the strength and ductility of the OPSRC beams and also observe its potential in serving as part of shear reinforcement in the beams. Two different arrangements of the shear links in OPSRC beams with a selection of kenaf fibres (amount of [10kg/m] ^3 and [20kg/m] ^3) content are tested under monotonic loading. In the first arrangement, the kenaf fibres are added to the beam which has full shear reinforcement to study the structural behavior of OPSRC beams with fibres. In the second arrangement, the spacing between the shear links in the OPSRC beams are increased by 50% and experimental work is carried out to study the effect of kenaf fibres without compromising the beams strength and ductility. The results show that the addition of kenaf fibres enhanced the load carrying capacity, ductility and also altered the failure mode of the beams from a brittle shear mode to a flexural ductile one. Furthermore, the study depicts that kenaf fibres are compatible with OPSRC and suggest prospective results.

Keywords: oil palm shell reinforced concrete, kenaf fibres, peak strength, ductility

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Authors: Tety Widyaningrum, Sapnah Rahmawati, Abdulmuluk Attim

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Space was a container that includes land space, sea space and air space, including space in the earth as a whole region, where humans and other living creatures, operate and maintain its survival. Whereas spatial planning was a form of the structure of space and spatial pattern. At this time, the arrangement of space became a matter of considerable concern because through spatial planning was what will determine how the future city hall, how the welfare of the population that is in it, and how space can be a comfortable space to live. This spatial arrangement became a subject that must be considered not only by the Government as policy makers but also of concern to the entire community in it. As a place to stay, this space should be able to ensure the safety and comfort of the whole community, even people with disabilities, though. For development and spatial planning in Indonesia. It was still very low which was still concerned about the disabled. The spatial arrangement made generalizations. This caused the right for disabled people was less fulfilled. In accordance with the Declaration on the Rights of Persons with Disabilities who explains that people with disabilities had the right to be able to facilitate their efforts to become self-sufficient or not depends on the other party. It was also strengthened by According to the Law of the Republic of Indonesia No. 4 of 1997 on Persons with Disabilities; disabilities were part of the Indonesian people who had the status, rights, obligations and the same role with other Indonesian community in all aspects of life and livelihood. As observed, during the disabled were still used as objects that hadn’t been involved in the formulation of development planning of space in Indonesia, so the infrastructure space was still very far from the concept of friendly to the disabled. As an example of a sidewalk in Indonesia were still in bad condition, potholes, and uneven and don’t meet the eligibility standards. In addition, there were sidewalks that abused become a trade causing run down and chaotic atmosphere. In addition, pedestrians are also disturbed because the sidewalks were often still used as a parking lot or flowers to decorate the layout of the city, so the legroom was becoming increasingly limited. The development of infrastructure for pedestrians was also still concerned with aspects of aesthetic than functional. Therefore, the participation of disabled people must be involved in spatial planning exist. It aims to achieve spatial and environmentally friendly to the disabled. These dream space activities carried out by giving questionnaires and the dream images to the disabled about how the layout of the space they want what they want and what development was also in line with the principle of their convenience. This then will be taken into consideration for government in planning layout that was friendly to the whole community.

Keywords: diffable, aspiration, spatial, planning

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Authors: Kirti, Samanta Sekhar Khora

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Inflation serves different purposes in different organisms and adds beauty to their behavioral attributes. Pufferfishes are also known as blowfish, swellfish, and globefish due to their remarkable ability to puff themselves up like a balloon when threatened. This ability to inflate can be correlated with anatomical features that are unique to pufferfishes. Pufferfish skin provides a rigid framework to support the body contents and a flexible covering to allow whatever changes are necessary for remarkable inflation mechanism. Skin, the outer covering of animals is made up of collagen fibers arranged in more or less ordered arrays. The ventral skin of pufferfish stretches more than dorsal skin during inflation. So, this study is of much of the interest in comparing the structure and mechanical properties of these two skin regions. The collagen fibers were found to be arranged in different ordered arrays for ventral and dorsal skin and concentration of fibers were also found to be different for these two skin parts. Scanning electron microscopy studies of the ventral skin showed a unidirectional arrangement of the collagen fibers, which provide more stretching capacity. Dorsal skin, on the other hand, has an orthogonal arrangement of fibers. This provides more stiffness to the ventral skin at the time of inflation. In this study, the possible role of collagen fibers was determined which significantly contributed to the remarkable inflation mechanism of pufferfishes.

Keywords: collagen, histology, inflation, pufferfish, scanning electron microscopy, Small-Angle X-Ray Scattering (SAXS), transmission electron microscopy

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Authors: Shrikant V. Sangludkar, Dilip I. Sangotra, Sachin T. Bagde, Abhijeet A. Khandagale

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The paper discloses a controlled tracked humanoid robot moving platform. A driving and driven wheel are controlled by a control module to drive a robot body to move according to data signals of a monitoring module, in addition, remote transmission can be achieved, and a certain remote control function can be realized. A power management module circuit board looks after in used for providing electric drive for moving of the robot body and distribution of separate power source to be used in internal of robot system. An external port circuit board is arranged, the tracked robot moving platform can be used immediately for any data acquisition. The moving platform is simple and compact in structure, strong in adaptation performance, stable in operation and suitable for being operated in severe environments. Meanwhile, a layered modular installation structure is adopted, and therefore the moving platform is convenient to assemble and disassemble.

Keywords: moving platform, humanoid robot, embedded controlled drive, mobile robot, museum robots, self-localization, obstacle avoidance, communication

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Authors: Manish Kumar, Krupa Shah

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The usage of renewable energy sources is increased day by day to overcome the dependency on fossil fuels. The wind energy is considered as a prominent source of renewable energy. This paper presents an approach for utilizing wind energy obtained from moving the vehicle for cell-phone charging. The selection of wind turbine, blades, generator, etc. is done to have the most efficient system. The calculation procedure for power generated and drag force is shown to know the effectiveness of the proposal. The location of the turbine is selected such that the system remains symmetric, stable and has the maximum induced wind. The calculation of the generated power at different velocity is presented. The charging is achieved for the speed 30 km/h and the system works well till 60 km/h. The model proposed seems very useful for the people traveling long distances in the absence of mobile electricity. The model is very economical and easy to fabricate. It has very less weight and area that makes it portable and comfortable to carry along. The practical results are shown by implementing the portable wind turbine system on two-wheeler.

Keywords: cell-phone charging, on-board power generation, wind energy, vehicle

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Authors: Ben Kwame Agyei-Mensah

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This study investigated the influence of firm-specific characteristics which include proportion of Non-Executive Directors, ownership concentration, firm size, profitability, debt equity ratio, liquidity and leverage on the extent and quality of financial ratios disclosed by firms listed on the Ghana Stock Exchange. The research was conducted through detailed analysis of the 2012 financial statements of the listed firms. Descriptive analysis was performed to provide the background statistics of the variables examined. This was followed by regression analysis which forms the main data analysis. The results of the extent of financial ratio disclosure level, mean of 62.78%, indicate that most of the firms listed on the Ghana Stock Exchange did not overwhelmingly disclose such ratios in their annual reports. The results of the low quality of financial ratio disclosure mean of 6.64% indicate that the disclosures failed woefully to meet the International Accounting Standards Board's qualitative characteristics of relevance, reliability, comparability and understandability. The results of the multiple regression analysis show that leverage (gearing ratio) and return on investment (dividend per share) are associated on a statistically significant level as far as the extent of financial ratio disclosure is concerned. Board ownership concentration and proportion of (independent) non-executive directors, on the other hand were found to be statistically associated with the quality of financial ratio disclosed. There is a significant negative relationship between ownership concentration and the quality of financial ratio disclosure. This means that under a higher level of ownership concentration less quality financial ratios are disclosed. The findings also show that there is a significant positive relationship between board composition (proportion of non-executive directors) and the quality of financial ratio disclosure.

Keywords: voluntary disclosure, firm-specific characteristics, financial reporting, financial ratio disclosure, Ghana stock exchange

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Authors: Li Jiuen Ong, Magdalin Cheong, Sri Rahayu, Lek Alexander, Pei Ting Tan

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Background: Previous programme evaluations from the diabetes training programme conducted in Changi General Hospital revealed that healthcare professionals (HCPs) are keen to receive advance diabetes training and education, specifically in medical, nutritional therapy. HCPs also expressed a preference for interactive activities over didactic teaching methods to enhance their learning. Since the War on Diabetes was initiated by MOH in 2016, HCPs are challenged to be actively involved in continuous education to be better equipped to reduce the growing burden of diabetes. Hence, streamlining training to incorporate an element of fun is of utmost importance. Aim: The nutrition programme incorporates game play using an interactive board game that aims to provide a more conducive and less stressful environment for learning. The board game could be adapted for training of community HCPs, health ambassadors or caregivers to cope with the increasing demand of diabetes care in the hospital and community setting. Methodology: Stages for game’s conception (Jaffe, 2001) were adopted in the development of the interactive board game ‘Sweet Score™ ’ Nutrition concepts and topics in diabetes self-management are embedded into the game elements of varying levels of difficulty (‘Easy,’ ‘Medium,’ ‘Hard’) including activities such as a) Drawing/ sculpting (Pictionary-like) b)Facts/ Knowledge (MCQs/ True or False) Word definition) c) Performing/ Charades To study the effects of game play on knowledge acquisition and perceived experiences, participants were randomised into two groups, i.e., lecture group (control) and game group (intervention), to test the difference. Results: Participants in both groups (control group, n= 14; intervention group, n= 13) attempted a pre and post workshop quiz to assess the effectiveness of knowledge acquisition. The scores were analysed using paired T-test. There was an improvement of quiz scores after attending the game play (mean difference: 4.3, SD: 2.0, P<0.001) and the lecture (mean difference: 3.4, SD: 2.1, P<0.001). However, there was no significance difference in the improvement of quiz scores between gameplay and lecture (mean difference: 0.9, 95%CI: -0.8 to 2.5, P=0.280). This suggests that gameplay may be as effective as a lecture in terms of knowledge transfer. All the13 HCPs who participated in the game rated 4 out of 5 on the likert scale for the favourable learning experience and relevance of learning to their job, whereas only 8 out of 14 HCPs in the lecture reported a high rating in both aspects. 16. Conclusion: There is no known board game currently designed for diabetes training for HCPs.Evaluative data from future training can provide insights and direction to improve the game format and cover other aspects of diabetes management such as self-care, exercise, medications and insulin management. Further testing of the board game to ensure learning objectives are met is important and can assist in the development of awell-designed digital game as an alternative training approach during the COVID-19 pandemic. Learning through gameplay increases opportunities for HCPs to bond, interact and learn through games in a relaxed social setting and potentially brings more joy to the workplace.

Keywords: active learning, game, diabetes, nutrition

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Authors: Md. Abdul Kader, Md. Akiz Uddin

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The Islamic banking system is based on the Islamic shariah principles. Islamic banking is set up to avoid riba (interest)--which is prohibited in Islam-- and to prevent unscrupulous practices and participate actively in achieving the welfare-oriented Islamic economy. In the process of offering Islamic banking services, practitioners have been facing several challenges. Out of many challenges, this paper particularly highlights the need for a centralized legal framework for Islamic banks that should be compliant with the shariah law. The researchers employed a qualitative method to collect case studies from high-profile Islamic Bankers and analyzed respective legal documents and policy papers to conduct the study. This study investigates the Shariah Governance Framework (SGF), amended Banking Companies Act, 1991 (Act No. 14 of 1991), and the Shariah Supervisory Board (SSB) of Islamic banks in Bangladesh to evaluate how legal framework supervise and/or monitor Islamic banking system under the jurisdiction of shariah law. The study reveals that the Shariah governance system in Bangladesh is mainly voluntary rather than regulatory, and there is an absence of full-fledged SGF. Though there is no complete Islamic Banking Act for controlling, guiding, and supervising the Islamic banks in Bangladesh, some Islamic banking provisions have already been incorporated in the amended Banking Companies Act, 1991 (Act No. 14 of 1991). Bangladesh Bank did not set up any separate Department at its Head Office to control, guide and supervise the operation of the Islamic banks. So, ensuring the implementation of Shariah principles concurrent with the legal framework of banking policies is recommended in this study. This study also prescribes that the government should enact a law or policy for the operations of Islamic banks in order to improve the Islamic Banking system of Bangladesh. In addition, the central bank can set up a Central Shariah Supervisory Board (CSSB) or authorize the existing Central Shariah Board for Islamic Banks of Bangladesh (CSBIB) to supervise and monitor overall activities of Islamic banks and resolve the disputes among the stakeholders concerning the Shariah issues of Islamic banks.

Keywords: islamic banking, shariah law, banking policies, shariah governance framework (SGF)

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Authors: Khalid Javed, Rashid Mahmood

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The constitution empowers the Federal Government to collect taxes on income other than agricultural income, taxes on capital value, customs, excise duties and sales taxes. The Central Board of Revenue (CBR) and its subordinate departments administer the tax system. Each of the three principal taxes has a different history and different set of issues. For a large number of income tax payers the core of the business process is pre-audit and assessment by a tax official. This process gives considerable discretion to tax officials, with potential for abuse. Moreover, this process is also not tenable as the number of taxpayers increase. The report is focused on a total overhaul of the process and organization of income tax. Sales tax is recent and its process and organization is adjusted to the needs of an expanding tax base. These are based on self-assessment and selective audit. Similarly, in customs the accent is on accelerating and broadening the changes begun in recent years. Before long, central excise will be subsumed in sales tax. During the nineties, despite many changes in the tax regime and introduction of withholding and presumptive taxes, Federal Government tax to GDP ratio has varied narrowly around eleven percent. The tax base has grown but still remains narrow and skewed. The number of income tax filers is around one million.

Keywords: central board of revenue, GDP, sale tax, income tax

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Authors: Kamal Kaushik, Dandpani Epili, Ajay G. V., Ashutosh, S. Pradhaan

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Introduction: Radiation therapy has come a long way over a period of decades, from 2-dimensional radiotherapy to intensity-modulated radiation therapy (IMRT) or VMAT. For advanced radiation therapy, we need better patient position reproducibility to deliver precise and quality treatment, which raises the need for better image guidance technologies for precise patient positioning. This study presents a two tattoo simulation with roll correction technique which is comparable to other advanced patient positioning techniques. Objective: This is a site-specific study is aimed to perform a comparison between various treatment positioning techniques used for the treatment of patients of Ca- Breast undergoing radiotherapy. In this study, we are comparing 5 different positioning methods used for the treatment of ca-breast, namely i) Vacloc with 3 tattoos, ii) Breast board with three tattoos, iii) Thermoplastic cast with three fiducials, iv) Breast board with a thermoplastic mask with 3 tattoo, v) Breast board with 2 tattoos – A roll correction method. Methods and material: All in one (AIO) solution immobilization was used in all patient positioning techniques for immobilization. The process of two tattoo simulations includes positioning of the patient with the help of a thoracic-abdomen wedge, armrest & knee rest. After proper patient positioning, we mark two tattoos on the treatment side of the patient. After positioning, place fiducials as per the clinical borders markers (1) sternum notch (lower border of clavicle head) (2) 2 cm below from contralateral breast (3) midline between 1 & 2 markers (4) mid axillary on the same axis of 3 markers (Marker 3 & 4 should be on the same axis). During plan implementation, a roll depth correction is applied as per the anterior and lateral positioning tattoos, followed by the shifts required for the Isocentre position. The shifts are then verified by SSD on the patient surface followed by radiographic verification using Cone Beam Computed Tomography (CBCT). Results: When all the five positioning techniques were compared all together, the produced shifts in Vertical, Longitudinal and lateral directions are as follows. The observations clearly suggest that the Longitudinal average shifts in two tattoo roll correction techniques are less than every other patient positioning technique. Vertical and lateral Shifts are also comparable to other modern positioning techniques. Concluded: The two tattoo simulation with roll correction technique provides us better patient setup with a technique that can be implemented easily in most of the radiotherapy centers across the developing nations where 3D verification techniques are not available along with delivery units as the shifts observed are quite minimal and are comparable to those with Vacloc and modern amenities.

Keywords: Ca. breast, breast board, roll correction technique, CBCT

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Authors: Eda Orhun

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Turkey stayed as a closed economy until the beginning of 1980s. This changed with the de-regulation and the liberalization program that was adopted by the government at that time. This re-structuring program also affected the Turkish banking system by triggering more foreign bank entry. While the number of foreign banks have been increasing, the number of (local) private banks have been decreasing especially after the currency crisis of 2001. This outcome is largely due to increased acquisitions of (local) private banks by foreign entrants.

Keywords: acquisitions, de-regulation, foreign bank entry, globalization

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Authors: Anocha Rojanapanich

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This research investigates the effect of financial accounting information and non-financial accounting reports on corporate credibility via strength of board of directors and market environment volatility as moderating effect. Data in this research is collected by questionnaire form non-financial companies listed on the Stock Exchange of Thailand. Multiple regression statistic technique is used for analyzing the data. Results find that firms with greater financial accounting information reports and non-financial accounting information reports will gain greater corporate credibility. Therefore, the corporate reporting has the value for the firms. Moreover, the strength of board of directors will positively moderate the financial and non-financial accounting information reports and corporate credibility relationship. And market environment volatility will negatively moderate the financial and nonfinancial accounting information reports and corporate credibility relationship and the contribution of accounting information reports on corporate credibility is generated to the corporate image. That is the corporate image has affected by corporate credibility.

Keywords: corporate credibility, financial and non-financial reports, firms performance, corporate image

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Authors: Wenxin Mei, Jinhua Sun, Qingsong Wang

Abstract:

The volume expansion of lithium-ion batteries is mainly induced by intercalation induced stress within the negative electrode, resulting in capacity degradation and even battery failure. Stress generation due to lithium intercalation into graphite particles is investigated based on an electrochemical-mechanical model in this work. The two-dimensional model presented is fully coupled, inclusive of the impacts of intercalation-induced stress, stress-induced intercalation, to evaluate the lithium concentration, stress generation, and displacement intra and inter-particle. The results show that the distribution of lithium concentration and stress exhibits an analogous pattern, which reflects the relation between lithium diffusion and stress. The results of inter-particle stress indicate that larger Von-Mises stress is displayed where the two particles are in contact with each other, and deformation at the edge of particles is also observed, predicting fracture. Additionally, the maximum inter-particle stress at the end of lithium intercalation is nearly ten times the intraparticle stress. And the maximum inter-particle displacement is increased by 24% compared to the single-particle. Finally, the effect of graphite particle arrangement on inter-particle stress is studied. It is found that inter-particle stress with tighter arrangement exhibits lower stress. This work can provide guidance for predicting the intra and inter-particle stress to take measures to avoid cracking of electrode material.

Keywords: electrochemical-mechanical model, graphite particle, lithium concentration, lithium ion battery, stress

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Authors: Poonam Magu, Kumud Khanna, Premavathy Seetharaman

Abstract:

The two important resources of any worker performing any type of work at any workplace are time and energy. These are important inputs of the worker and need to be utilised in the best possible manner. The kitchen is an important workplace where the homemaker performs many essential activities. Its layout should be so designed that optimum use of her resources can be achieved.Ideally, the shape of the kitchen, as determined by the physical space enclosed by the four walls, can be square, rectangular or irregular. But it is the shape of the arrangement of counter that one normally refers to while talking of the layout of the kitchen. The arrangement can be along a single wall, along two opposite walls, L shape, U shape or even island. A study was conducted in 50 kitchens belonging to middle income group families. These were DDA built kitchens located in North, South, East and West Delhi.The study was conducted in three phases. In the first phase, 510 non working homemakers were interviewed. The data related to personal characteristics of the homemakers was collected. Additional information was also collected regarding the kitchens-the size, shape , etc. The homemakers were also questioned about various aspects related to meal preparation-people performing the task, number of items cooked, areas used for meal preparation , etc. In the second phase, a suitable technique was designed for conducting time and motion study in the kitchen while the meal was being prepared. This technique was called Path Process Chart. The final phase was carried out in 50 kitchens. The criterion for selection was that all items for a meal should be cooked at the same time. All the meals were cooked by the homemakers in their own kitchens. The meal preparation was studied using the Path Process Chart technique. The data collected was analysed and conclusions drawn. It was found that of all the shapes, it was the kitchen with L shape arrangement in which, on an average a homemaker spent minimum time on meal preparation and also travelled the minimum distance. Thus, the average distance travelled in a L shaped layout was 131.1 mts as compared to 181.2 mts in an U shaped layout. Similarly, 48 minutes was the average time spent on meal preparation in L shaped layout as compared to 53 minutes in U shaped layout. Thus, the L shaped layout was more time and energy saving layout as compared to U shaped.

Keywords: kitchen layout, meal preparation, path process chart technique, workplace

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Authors: Payal T. Patel, Ramakant Panchal, Ketankumar G. Patel

Abstract:

Gear in stirred vessel is one of the most critical components in machinery which has power transmission system and it is rotating machinery cost and redesign being the major constraints, there is always a great scope for a mechanical engineer to apply skills to improve the design. Gear will be most effective means of transmitting power in future machinery due to their high degree of compactness. The Galliard moved in the industry from heavy industries such as textile machinery and shipbuilding to industries such as automobile manufacture tools will necessitate the affable application of gear technology. The two-stage planetary reduction gear unit is designed to meet the output specifications. In industries, where the bevel gears are used in turret vessel to transmit the power, that unit is replaced by this planetary gearbox. Use of this type of gearbox is to get better efficiency and also the manufacturing of the bevel gear is more complex than the spur gears. Design a gearbox with the epicyclic gear train. In industries, the power transmission from gearbox to vessel is done through the bevel gears, which transmit the power at a right angle. In this work, the power is to be transmitted vertically from gearbox to vessel, which will increase the efficiency and life of gears. The arrangement of the gears is quite difficult as well as it needs high manufacturing cost and maintenance cost. The design is replaced by the planetary gearbox to reduce the difficulties, and same output is achieved but with a different arrangement of the planetary gearbox.

Keywords: planetary gearbox, epicyclic gear, optimization, dynamic balancing

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Authors: M. Arunachalam, M. Pandey

Abstract:

Nacre, a biological material that forms the inner-layer of sea shells can achieve high toughness and strength by way of staggered arrangement of strong tablets with soft and weak organic interface. Under applied loads the tablets slide over the adjacent tablets, thus generating inelastic deformation and toughness on macroscopic scale. A two dimensional finite element based homogenization methodology is adopted for obtaining the effective material properties of Nacre using a representative volume element (RVE) at finite deformations. In this work, the material behaviour for tablet and interface are assumed to be Isotropic elastic and Isotropic elastic-perfectly plastic with strain softening respectively. Numerical experiments such as uniaxial tension test along X, Y directions and simple shear test are performed on the RVE with uniform displacement and periodic constraints applied at the RVE boundaries to obtain the anisotropic homogenized response and maximum local stresses within each constituents of Nacre. Homogenized material model is then tested for macroscopic structure under three point bending condition and the results obtained are comparable with the results obtained for detailed microstructure based structure, thus homogenization provides a bridge between macroscopic scale and microscopic scale and homogenized material properties obtained from microstructural (RVE) analysis could be used in large scale structural analysis.

Keywords: finite element, homogenization, inelastic deformation, staggered arrangement

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Authors: Y. Lacroix, J.-F. Malbranque

Abstract:

We present a chronological evolution for naval telecommunication networks. We distinguish periods: with or without multiplexers, with switch systems, with federative systems, with medium switching, and with medium switching with wireless networks. This highlights the introduction of new layers and technology in the architecture. These architectures are presented using layer models of transmission, in a unified way, which enables us to integrate pre-existing models. A ship of a naval fleet has internal communications (i.e. applications' networks of the edge) and external communications (i.e. the use of the means of transmission between edges). We propose architectures, deduced from the layer model, which are the point of convergence between the networks on board and the HF, UHF radio, and satellite resources. This modelling allows to consider end-to-end naval communications, and in a more global way, that is from the user on board towards the user on shore, including transmission and networks on the shore side. The new architectures need take care of quality of services for end-to-end communications, the more remote control develops a lot and will do so in the future. Naval telecommunications will be more and more complex and will use more and more advanced technologies, it will thus be necessary to establish clear global communication schemes to grant consistency of the architectures. Our latest model has been implemented in a military naval situation, and serves as the basic architecture for the RIFAN2 network.

Keywords: equilibrium beach profile, eastern tombolo of Giens, potential function, erosion

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Authors: Abdulaziz Abdulsaleh

Abstract:

This study aims at identifying the practices that should be taken into consideration by audit committees as a tool of corporate governance in Libyan commercial banks by investigating various perceptions on this topic. The study is based on a questionnaire submitted to audit committees ‘members at Libyan commercial banks, directors of internal audit departments as well as members of board of directors at these banks in addition to a number of external auditors and academic staff from Libyan universities. The study reveals that the role of audit committees has to be shifted from traditional areas of accounting to a broader role including functions related to financial reporting, audit planning, support the independence of internal and external auditors, acting as a channel of communication between external auditors and board of directors, reviewing external audit, and evaluating internal control systems. Although the study is a starting point in developing a framework of good audit committees’ practices in Libya, it is believed that the adoption of its results can result in enhancing the corporate governance practices not only in the banking sector but also in the entire corporate sector in Libya.

Keywords: audit committees, corporate governance, commercial banks, Libya

Procedia PDF Downloads 377