Search results for: circular arrays

Authors: Daniel Y. Abebe, Jaehyouk Choi

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The idea of adding metallic energy dissipaters to a structure to absorb a large part of the seismic energy began four decades ago. There are several types of metal-based devices conceived as dampers for the seismic energy absorber whereby damages to the major structural components could be minimized for both new and existing structures. This paper aimed to develop and evaluate structural performance of both stiffened and non stiffened circular shear panel damper for passive seismic energy protection by inelastic deformation. Structural evaluation was done using commercially available nonlinear FE simulation program. Diameter-to-thickness ratio is employed as main parameter to investigate the hysteresis performance of stiffened and unstiffened circular shear panel. Depending on these parameters three different buckling mode and hysteretic behavior was found: yielding prior to buckling without strength degradation, yielding prior to buckling with strength degradation and yielding with buckling and strength degradation which forms pinching at initial displacement. Hence, the hysteresis behavior is identified, specimens which deform without strength degradation so it will be used as passive energy dissipating device in civil engineering structures.

Keywords: circular shear panel damper, FE analysis, hysteretic behavior, large deformation

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Authors: Y. El Khchine, M. Sriti

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In the present work, the forced convection heat transfer and fluid flow past an unconfined semi-circular cylinder is investigated. The two-dimensional simulation is employed for Reynolds numbers ranging from 10 ≤ Re ≤ 200, employing air (Pr = 0.71) as an operating fluid with Newtonian constant physics property. Continuity, momentum, and energy equations with appropriate boundary conditions are solved using the Computational Fluid Dynamics (CFD) solver Ansys Fluent. Various parameters flow such as lift, drag, pressure, skin friction coefficients, Nusselt number, Strouhal number, and vortex strength are calculated. The transition from steady to time-periodic flow occurs between Re=60 and 80. The effect of the Reynolds number on heat transfer is discussed. Finally, a developed correlation of Nusselt and Strouhal numbers is presented.

Keywords: forced convection, semi-circular cylinder, Nusselt number, Prandtl number

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Authors: Jonathon Bailey, Neil Bressloff, Nick Curzen

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Transcatheter Aortic Valve Implantation (TAVI) devices are stent-like frames with prosthetic leaflets on the inside, which are percutaneously implanted. The device in a crimped state is fed through the arteries to the aortic root, where the device frame is opened through either self-expansion or balloon expansion, which reveals the prosthetic valve within. The frequency at which TAVI is being used to treat aortic stenosis is rapidly increasing. In time, TAVI is likely to become the favoured treatment over Surgical Valve Replacement (SVR). Mortality after TAVI has been associated with severe Paravalvular Aortic Regurgitation (PAR). PAR occurs when the frame of the TAVI device does not make an effective seal against the internal surface of the aortic root, allowing blood to flow backwards about the valve. PAR is common in patients and has been reported to some degree in as much as 76% of cases. Severe PAR (grade 3 or 4) has been reported in approximately 17% of TAVI patients resulting in post-procedural mortality increases from 6.7% to 16.5%. TAVI devices, like SVR devices, are circular in cross-section as the aortic root is often considered to be approximately circular in shape. In reality, however, the aortic root is often non-circular. The ascending aorta, aortic sino tubular junction, aortic annulus and left ventricular outflow tract have an average ellipticity ratio of 1.07, 1.09, 1.29, and 1.49 respectively. An elliptical aortic root does not severely affect SVR, as the leaflets are completely removed during the surgical procedure. However, an elliptical aortic root can inhibit the ability of the circular Balloon-Expandable (BE) TAVI devices to conform to the interior of the aortic root wall, which increases the risk of PAR. Self-Expanding (SE) TAVI devices are considered better at conforming to elliptical aortic roots, however the valve leaflets were not designed for elliptical function, furthermore the incidence of PAR is greater in SE devices than BE devices (19.8% vs. 12.2% respectively). If a patient’s aortic root is too severely elliptical, they will not be suitable for TAVI, narrowing the treatment options to SVR. It therefore follows that in order to increase the population who can undergo TAVI, and reduce the risk associated with TAVI, non-circular devices should be developed. Computational simulations were employed to further advance our understanding of non-circular TAVI devices. Radial stiffness of the TAVI devices in multiple directions, frame bending stiffness and resistance to balloon induced expansion are all computationally simulated. Finally, a simulation has been developed that demonstrates the expansion of TAVI devices into a non-circular patient specific aortic root model in order to assess the alterations in deployment dynamics, PAR and the stresses induced in the aortic root.

Keywords: tavi, tavr, fea, par, fem

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Authors: Muhammad Khairul Anuar Mohamed, Mohd Zuki Salleh, Anuar Ishak, Nor Aida Zuraimi Md Noar

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In this study, the numerical investigation of viscous dissipation on convective boundary layer flow towards a horizontal circular cylinder with constant wall temperature is considered. The transformed partial differential equations are solved numerically by using an implicit finite-difference scheme known as the Keller-box method. Numerical solutions are obtained for the reduced Nusselt number and the skin friction coefficient as well as the velocity and temperature profiles. The features of the flow and heat transfer characteristics for various values of the Prandtl number and Eckert number are analyzed and discussed. The results in this paper is original and important for the researchers working in the area of boundary layer flow and this can be used as reference and also as complement comparison purpose in future.

Keywords: free convection, horizontal circular cylinder, viscous dissipation, convective boundary layer flow

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Authors: V. V. Reddy, N. V. Sarma

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A circularly polarized fractal boundary microstrip antenna is presented. The sides of a square patch along x-axis, y-axis are replaced with Minkowski and Koch curves correspondingly. By using the fractal curves as edges, asymmetry in the structure is created to excite two orthogonal modes for circular polarization (CP) operation. The indentation factors of the fractal curves are optimized for pure CP. The simulated results of the novel poly fractal antenna are demonstrated.

Keywords: fractal, circular polarization, Minkowski, Koch

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Authors: Kwok Tak Kit

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The government and community have raised their awareness of the benefits of water reuse. Deforestation has a significant effect to climate change as it causes the drying out of the tropical rainforest and hence increases the chance of natural hazards. The loss of forests due to natural fire or human factors would be threatening the storage and supply of clean water. In this paper, we will focus on the discussion of the relationship of the natural water collection system, afforestation and country parks towards environmental sustainability and circular economy with a case study of water conservation policy and strategy in Hong Kong and Singapore for further research. The UN General Assembly launched the Water Action Decade in 2018 to mobilize action that will help to tackle the growing challenge of water scarcity through water conservation and protect and restore water-related ecosystems, including forests, wetlands, rivers, aquifers and lakes.

Keywords: afforestation, environmental sustainability, water conservation, circular economy, climate change, sustainable development goal

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Authors: Anteneh Dagnachew Sewenet, Paola Pisano

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The concept of circular economy, circularity, and sustainability are interconnected and promote a more sustainable future. However, previous studies have mainly focused on each concept individually, neglecting the relationships and gaps in the existing literature. This study aims to integrate and link these concepts to expand the theoretical and practical methods of scholars and professionals in pursuit of sustainability. The aim of this systematic literature review is to comprehensively analyze and summarize the interconnections between circular economy, circularity, and sustainability. Additionally, it seeks to develop a conceptual framework that can guide practitioners and serve as a basis for future research. The review employed the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) protocol. A total of 78 articles were analyzed, utilizing the Scopus and Web of Science databases. The analysis involved summarizing and systematizing the conceptualizations of circularity and its relationship with the circular economy and long-term sustainability. The review provided a comprehensive overview of the interconnections between circular economy, circularity, and sustainability. Key themes, theoretical frameworks, empirical findings, and conceptual gaps in the literature were identified. Through a rigorous analysis of scholarly articles, the study highlighted the importance of integrating these concepts for a more sustainable future. This study contributes to the existing literature by integrating and linking the concepts of circular economy, circularity, and sustainability. It expands the theoretical understanding of how these concepts relate to each other and provides a conceptual framework that can guide future research in this field. The findings emphasize the need for a holistic approach in achieving sustainability goals. The data collection for this review involved identifying relevant articles from the Scopus and Web of Science databases. The selection of articles was made based on predefined inclusion and exclusion criteria. The PRISMA protocol guided the systematic analysis of the selected articles, including summarizing and systematizing their content. This study addressed the question of how circularity is conceptualized and related to both the circular economy and long-term sustainability. It aimed to identify the interconnections between these concepts and bridge the gap in the existing literature. The review provided a comprehensive analysis of the interconnections between the circular economy, circularity, and sustainability. It presented a conceptual framework that can guide practitioners in implementing circular economy strategies and serve as a basis for future research. By integrating these concepts, scholars, and professionals can enhance the theoretical and practical methods in pursuit of a more sustainable future. The findings emphasize the importance of taking a holistic approach to achieve sustainability goals and highlight conceptual gaps that can be addressed in future studies.

Keywords: circularity, circular economy, sustainability, innovation

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Authors: Rakan A. Ahmed, Raja S. Khan, Mohammed M. Qahtani

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This paper explores the transformative impact of laser cladding technology on the circular economy, emphasizing its role in reducing environmental impact compared to traditional welding methods. Laser cladding, an innovative manufacturing process, optimizes resource efficiency and sustainability by significantly decreasing power consumption and minimizing material waste. The study explores how laser cladding operates within the framework of the circular economy, promoting energy efficiency, waste reduction, and emissions control. Through a comparative analysis of energy and material consumption between laser cladding and conventional welding methods, the paper highlights the significant strides in environmental conservation and resource optimization made possible by laser cladding. The findings highlight the potential for this technology to revolutionize industrial practices and propel a more sustainable and eco-friendly manufacturing landscape.

Keywords: laser cladding, circular economy, carbon emission, energy

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Authors: D. S. Zhuravkova, A. G. Temnikov, O. S. Belova, L. L. Chernensky, T. K. Gerastenok, I. Y. Kalugina, N. Y. Lysov, A.V. Orlov

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Investigation of the discharges from the artificial charged water aerosol clouds in presence of the arrays of the model hydrometeors could help to receive the new data about the peculiarities of the return stroke formation between the thundercloud and the ground when the large volumes of the hail particles participate in the lightning discharge initiation and propagation stimulation. Artificial charged water aerosol clouds of the negative or positive polarity with the potential up to one million volts have been used. Hail has been simulated by the group of the conductive model hydrometeors of the different form. Parameters of the impulse current of the main stage of the discharge between the artificial positively and negatively charged water aerosol clouds and the ground in presence of the model hydrometeors array and of its corresponding electromagnetic radiation have been determined. It was established that the parameters of the array of the model hydrometeors influence on the parameters of the main stage of the discharge between the artificial thundercloud cell and the ground. The maximal values of the main stage current impulse parameters and the electromagnetic radiation registered by the plate antennas have been found for the array of the model hydrometeors of the cylinder revolution form for the negatively charged aerosol cloud and for the array of the hydrometeors of the plate rhombus form for the positively charged aerosol cloud, correspondingly. It was found that parameters of the main stage of the discharge between the artificial charged water aerosol cloud and the ground in presence of the model hydrometeor array of the different considered forms depend on the polarity of the artificial charged aerosol cloud. In average, for all forms of the investigated model hydrometeors arrays, the values of the amplitude and the current rise of the main stage impulse current and the amplitude of the corresponding electromagnetic radiation for the artificial charged aerosol cloud of the positive polarity were in 1.1-1.9 times higher than for the charged aerosol cloud of the negative polarity. Thus, the received results could indicate to the possible more important role of the big volumes of the large hail arrays in the thundercloud on the parameters of the return stroke for the positive lightning.

Keywords: main stage of discharge, hydrometeor form, lightning parameters, negative and positive artificial charged aerosol cloud

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Authors: Mahsa Pishdar

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Food traceability through the supply chain is facing increased demand. IoT and blockchain are among the tools under consideration in the Industry 4.0 era that could be integrated to help implementation of the Circular Economy (CE) principles while enhancing food traceability solutions. However, such tools need intellectual system, and infrastructureto be settled as guidance through the way, helping overcoming obstacles. That is why the critical success factors for implementing Industry 4.0 and circular economy principles in food traceability concept are analyzed in this paper by combination of interval type 2 fuzzy Worst Best Method and Measurement Alternatives and Ranking according to Compromise Solution (Interval Type 2 fuzzy WBM-MARCOS). Results indicate that “Knowledge of Industry 4.0 obligations and CE principle” is the most important factor that is the basis of success following by “Management commitment and support”. This will assist decision makers to seize success in gaining a competitive advantage while reducing costs through the supply chain.

Keywords: food traceability, industry 4.0, internet of things, block chain, best worst method, marcos

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Authors: Artem Nuriev, Olga Zaitseva

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This paper is devoted to the study of a viscous incompressible flow around a circular cylinder performing harmonic oscillations, especially the steady streaming phenomenon. The research methodology is based on the asymptotic explanation method combined with the computational bifurcation analysis. Present studies allow to identify several regimes of the secondary streaming with different flow structures. The results of the research are in good agreement with experimental and numerical simulation data.

Keywords: oscillating cylinder, secondary streaming, flow regimes, asymptotic and bifurcation analysis

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Authors: M. J. Uddin, M. M. Rahman

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The unsteady convective heat transfer flow of nanofluids in a half circular-annulus shape enclosure using nonhomogeneous dynamic model has been investigated numerically. The round upper wall of the enclosure is maintained at constant low temperature whereas the bottom wall is heated by three different thermal conditions. The enclosure is permeated by a uniform magnetic field having variable orientation. The Brownian motion and thermophoretic phenomena of the nanoparticles are taken into account in model construction. The governing nonlinear momentum, energy, and concentration equations are solved numerically using Galerkin weighted residual finite element method. To discover the best performer, the average Nusselt number is demonstrated for different types of nanofluids. The heat transfer rate for different flow parameters, positions of the annulus, thicknesses of the half circular-annulus and thermal conditions is also exhibited.

Keywords: nanofluid, convection, semicircular-annulus, nonhomogeneous dynamic model, finite element method

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Authors: Jessada Monthasuwan, Charinsak Saetiaw, Chanchai Thongsopa

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This paper presents the development and design of the curved rectangular patch arrays antenna for small missile application. This design uses a 0.1mm flexible copper sheet on the front layer and back layer, and a 1.8mm PVC substrate on a middle layer. The study used a small missile model with 122mm diameter size with speed 1.1 Mach and frequency range on ISM 2.4 GHz. The design of curved antenna can be installation on a cylindrical object like a missile. So, our proposed antenna design will have a small size, lightweight, low cost, and simple structure. The antenna was design and analysis by a simulation result from CST microwave studio and confirmed with a measurement result from a prototype antenna. The proposed antenna has a bandwidth covering the frequency range 2.35-2.48 GHz, the return loss below -10 dB and antenna gain 6.5 dB. The proposed antenna can be applied with a small guided missile effectively.

Keywords: rectangular patch arrays, small missile antenna, antenna design and simulation, cylinder PVC tube

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Authors: M. M. Atashi, P. Malekzadeh

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A first known formulation for the out-of-plane free vibration analysis of functionally graded (FG) circular curved beams in thermal environment and with temperature dependent material properties is presented. The formulation is based on the first order shear deformation theory (FSDT), which includes the effects of shear deformation and rotary inertia due to both torsional and flexural vibrations. The material properties are assumed to be temperature dependent and graded in the direction normal to the plane of the beam curvature. The equations of motion and the related boundary conditions, which include the effects of initial thermal stresses, are derived using the Hamilton’s principle. Differential quadrature method (DQM), as an efficient and accurate numerical method, is adopted to solve the thermoelastic equilibrium equations and the equations of motion. The fast rate of convergence of the method is investigated and the formulations are validated by comparing the results in the limit cases with the available solutions in the literature for isotropic circular curved beams. In addition, for FG circular curved beams with soft simply supported edges, the results are compared with the obtained exact solutions. Then, the effects of temperature rise, boundary conditions, material and geometrical parameters on the natural frequencies are investigated.

Keywords: out of plane, free vibration, curved beams, functionally graded, thermal environment

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Authors: Hamidreza Bayat, Arash Mirabdolah Lavasani, Meysam Bolhasani, Sajad Moosavi

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Flow around a flat tube is studied numerically. Reynolds number is defined base on equivalent circular tube and it is varied in range of 100 to 300. Equations are solved by using finite volume method and results are presented in form of drag and lift coefficient. Results show that drag coefficient of flat tube is up to 66% lower than circular tube with equivalent diameter. In addition, by increasing l/D from 1 to 2, the drag coefficient of flat tube is decreased about 14-27%.

Keywords: laminar flow, flat-tube, drag coefficient, cross-flow, heat exchanger

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Authors: R. Ziaie Moayed, A. Mahigir

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Stone column technique has been successfully employed to improve the load-settlement characteristics of foundations. A series of finite element numerical analyses of harmonic dynamic loading have been conducted on strengthened raft footing to study the effects of single and group stone columns on settlement of circular footings. The settlement of circular raft footing that improved by single and group of stone columns are studied under harmonic dynamic loading. This loading is caused by heavy machinery foundations. A detailed numerical investigation on behavior of single column and group of stone columns is carried out by varying parameters like weight of machinery, loading frequency and period. The result implies that presence of single and group of stone columns enhanced dynamic behavior of the footing so that the maximum and residual settlement of footing significantly decreased. 

Keywords: finite element analysis, harmonic loading, settlement, stone column

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Authors: John E. Foley, Martin Miele, Raul Fonda, Jon Jacobson

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This paper presents development and implementation of new and innovative data collection and analysis methodologies based on deployment of total field magnetometer arrays. Our research has focused on the development of a vertically-integrated suite of platforms all utilizing common data acquisition, data processing and analysis tools. These survey platforms include low-altitude helicopters and ground-based vehicles, including robots, for terrestrial mapping applications. For marine settings the sensor arrays are deployed from either a hydrodynamic bottom-following wing towed from a surface vessel or from a towed floating platform for shallow-water settings. Additionally, sensor arrays are deployed from tethered remotely operated vehicles (ROVs) for underwater settings where high maneuverability is required. While the primary application of these systems is the detection and mapping of unexploded ordnance (UXO), these system are also used for various infrastructure mapping and geologic investigations. For each application, success is driven by the integration of magnetometer arrays, accurate geo-positioning, system noise mitigation, and stable deployment of the system in appropriate proximity of expected targets or features. Each of the systems collects geo-registered data compatible with a web-enabled data management system providing immediate access of data and meta-data for remote processing, analysis and delivery of results. This approach allows highly sophisticated magnetic processing methods, including classification based on dipole modeling and remanent magnetization, to be efficiently applied to many projects. This paper also briefly describes the initial development of magnetometer-based detection systems deployed from low-altitude helicopter platforms and the subsequent successful transition of this technology to the marine environment. Additionally, we present examples from a range of terrestrial and marine settings as well as ongoing research efforts related to sensor miniaturization for unmanned aerial vehicle (UAV) magnetic field mapping applications.

Keywords: dipole modeling, magnetometer mapping systems, sub-surface infrastructure mapping, unexploded ordnance detection

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Authors: Daniel Y. Abebe, Jaehyouk Choi

Abstract:

There are several types of metal-based devices conceived as dampers for the seismic energy absorber whereby damages to the major structural components could be minimized for both new and existing structures. This paper aimed to develop and evaluate structural performance of slit circular shear panel damper for passive seismic energy protection by inelastic deformation. Structural evaluation was done using commercially available nonlinear FE simulation program. The main parameters considered are: diameter-to-thickness (D/t) ratio and slit length-to-width ratio (l/w). Depending on these parameters three different buckling modes and hysteretic behaviors were found: yielding prior to buckling without strength degradation, yielding prior to buckling with strength degradation, and yielding with buckling and strength degradation which forms pinching at initial displacement. The susceptible location at which the possible crack is initiated is also identified for selected specimens using rupture index.

Keywords: slit circular shear panel damper, hysteresis characteristics, slip length-to-width ratio, D/t ratio, FE analysis

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Authors: Pradthana Sianglam, Wittaya Ngeontae

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A new approach for the fabrication of cadmium ion (Cd2+) sensor is demonstrated. The detection principle is based on the in-situ generation of cadmium sulfide quantum dots (CdS QDs) in the presence of chiral thiol containing compound and detection by the circular dichroism spectroscopy (CD). Basically, the generation of CdS QDs can be done in the presence of Cd2+, sulfide ion and suitable capping compounds. In addition, the strong CD signal can be recorded if the generated QDs possess chiral property (from chiral capping molecule). Thus, the degree of CD signal change depends on the number of the generated CdS QDs which can be related to the concentration of Cd2+ (excess of other components). In this work, we use the mixture of cysteamine (Cys) and L-Penicillamine (LPA) as the capping molecules. The strong CD signal can be observed when the solution contains sodium sulfide, Cys, LPA, and Cd2+. Moreover, the CD signal is linearly related to the concentration of Cd2+. This approach shows excellence selectivity towards the detection of Cd2+ when comparing to other cation. The proposed CD sensor provides low limit detection limits around 70 µM and can be used with real water samples with satisfactory results.

Keywords: circular dichroism sensor, quantum dots, enaniomer, in-situ generation, chemical sensor, heavy metal ion

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Authors: Kübra Taşkıran, Bahattin Türetken

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In this paper, a microstrip array antenna with circular polarization at 2.4 GHz frequency has been designed using the in order to provide image and telemetric data transmission in Unmanned Aerial Vehicle and Armed Unmanned Aerial Vehicle Systems. In addition to the antenna design, the power divider design was made and the antennas were fed in phase. As a result of the analysis, it was observed that the antenna operates at a frequency of 2.4016 GHz with 12.2 dBi directing gain. In addition, this designed array antenna was transformed into a form compatible with the rocket surface used in A-UAV Systems, and analyzes were made. As a result of these analyzes, it has been observed that the antenna operates on the surface of the missile at a frequency of 2.372 GHz with a directivity gain of 10.2 dBi.

Keywords: cicrostrip array antenna, circular polarization, 2.4 GHz, image and telemetric data, transmission, surface compatible, UAV and armed UAV

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Authors: Kapil Khanna, Swee Kuik, Joowon Ban

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The current linear economic system is unsustainable due to its dependence on the uncontrolled exploitation of diminishing natural resources. The integration of business innovation and supply chain management has brought about the redesign of business processes through the implementation of a closed-loop approach. The circular economy (CE) offers a sustainable solution to improve business opportunities in the near future by following the principles of rejuvenation and reuse inspired by nature. Those business owners start to rethink and consider using waste as raw material to make new products for consumers. The implementation of CE helps organisations to incorporate new strategic plans for decreasing the use of virgin materials and nature resources. Supply chain partners that are geographically dispersed rely heavily on innovative approaches to support supply chain management. Presently, numerous studies have attempted to establish the concept of supply chain management (SCM) by integrating CE principles, which are commonly denoted as circular SCM. While many scholars have recognised the challenges of transitioning to CE, there is still a lack of consensus on business best practices that can facilitate companies in embracing CE across the supply chain. Hence, this paper strives to scrutinize the SCM practices utilised for CE, identify the obstacles, and recommend best practices that can enhance a company's ability to incorporate CE principles toward business innovation and supply chain performance. Further, the paper proposes future research in the field of using specific technologies such as artificial intelligence, Internet of Things, and blockchain as business innovation tools for supply chain management and CE adoption.

Keywords: business innovation, challenges, circular supply chain, supply chain management, technology

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Authors: Mateusz Wielopolski, Asia Guerreschi

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Circular Economy, as the counterargument to the ‘make-take-dispose’ linear model, is an approach that includes a variety of schools of thought looking at environmental, economic, and social sustainability. This, in turn, leads to a variety of strategies and often confusion when it comes to choosing the right one to make a circular transition as effective as possible. Due to the close interplay of circular product design, business model and social responsibility, companies often struggle to develop strategies that comply with all three triple-bottom-line criteria. Hence, to transition to circularity effectively, product design approaches must become more inclusive. In a case study conducted with the University of Bayreuth and the ISPO, we correlated aspects of material choice in product design, labeling and technological innovation with customer preferences and education about specific material and technology features. The study revealed those attributes of the consumers’ environmental awareness that directly translate into an increase of purchase power - primarily connected with individual preferences regarding sports activity and technical knowledge. Based on this outcome, we constituted a product development approach that incorporates the consumers’ individual preferences towards sustainable product features as well as their awareness about materials and technology. It allows deploying targeted customer education campaigns to raise the willingness to pay for sustainability. Next, we implemented the customer preference and education analysis into a circularity assessment tool that takes into account inherent company assets as well as subjective parameters like customer awareness. The outcome is a detailed but not cumbersome scoring system, which provides guidance for material and technology choices for circular product design while considering business model and communication strategy to the attentive customers. By including customer knowledge and complying with corresponding labels, companies develop more effective circular design strategies, while simultaneously increasing customers’ trust and loyalty.

Keywords: circularity, sustainability, product design, material choice, education, awareness, willingness to pay

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Authors: Hafsat Iyabo Sa'adu

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A salient feature of the Nigerian Tax Law is the right of the taxpayer to demand for a refund where excess tax is paid. Section 23 of the Federal Inland Revenue Service (Establishment) Act, 2007 vests Federal Inland Revenue Services with the power to make tax refund as well as set guidelines and requirements for refund process from time to time. In addition, Section 61 of the Federal Inland Revenue Service (Establishment) Act, 2007, empowers the Federal Inland Revenue Services to issue information circular to acquaint stakeholders with the policy on the refund process. A Circular was issued to that effect to correct the position that until after the annual audit of the Service before such excess can be paid to the claimant/taxpayer. But it is amazing that such circular issuance does not feature under the states’ laws. Hence, there is an inconsistencies in the tax paying system in Nigeria. This study, therefore, sets an objective, to examine the trending concept of tax refund in Nigeria. In order to achieve this set objective, a doctrinal study went under way, wherein both federal and states laws were consulted including journals and textbooks. At the end of the research, it was revealed that the law should be specific as to the time frame within which to make the refund. It further revealed that it is essential to put up a legal framework for the tax system to recognize excess payment as debt due from the state. This would provide a foundational framework for the relationship between taxpayers and Federal Inland Revenue Service as well as promote effective tax administration in all the states of the federation. Several Recommendations were made especially relating to legislative passage of ‘’Refund Circular Bill at the states levels’ pursuant to the Federal Inland Revenue Service (Establishment) Act, 2007.

Keywords: claim, Nigeria, refund, right

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Authors: N. A. Mokhtar, A. G. Hussin, Y. Z. Zubairi

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This paper proposes a new simultaneous simple linear functional relationship model by assuming equal error variances. We derive the maximum likelihood estimate of the parameters in the simultaneous model and the covariance. We show by simulation study the small bias values of the parameters suggest the suitability of the estimation method. As an illustration, the proposed simultaneous model is applied to real data of the wind direction and wave direction measured by two different instruments.

Keywords: simultaneous linear functional relationship model, Fisher information matrix, parameter estimation, circular variables

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Authors: Fatima Zahra Moussa, Yamina Belhadef, Souheyla Ferouani

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In this work, we present a new form of miniature circular patch antenna based on CSRR metamaterials with an extended bandwidth proposed for 5 GHz Wi-Fiapplications. A reflection coefficient of -35 dB and a radiation pattern of 7.47 dB are obtained when simulating the initial proposed antenna with the CST microwave studio simulation software. The notch insertion technique in the radiating element was used for matching the antenna to the desired frequency in the frequency band [5150-5875] MHz.An extension of the bandwidth from 332 MHz to 1423 MHz was done by the DGS (defected ground structure) technique to meet the user's requirement in the 5 GHz Wi-Fi frequency band.

Keywords: patch antenna, miniaturisation, CSRR, notches, wifi, DGS

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Authors: Rahul Saini, Roshan Lal

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The present paper deals with the free axisymmetric vibrations of bi-directional functionally graded circular plates using Mindlin’s plate theory and physical neutral surface. The temperature-dependent, as well as temperature-independent mechanical properties of the plate material, varies in radial and transverse directions. Also, temperature profile for one- and two-dimensional temperature variations has been obtained from the heat conduction equation. A simple computational formulation for the governing differential equation of motion for such a plate model has been derived using Hamilton's principle for the clamped and simply supported plates at the periphery. Employing the generalized differential quadrature method, the corresponding frequency equations have been obtained and solved numerically to retain their lowest three roots as the natural frequencies for the first three modes. The effect of various other parameters such as temperature profile, functionally graded indices, and boundary conditions on the vibration characteristics has been presented. In order to validate the accuracy and efficiency of the method, the results have been compared with those available in the literature.

Keywords: bi-directionally FG, GDQM, Mindlin’s circular plate, neutral axis, vibrations

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Authors: Parastoo Ahmadpoor

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Textile waste has become a significant environmental concern in recent years due to its adverse effects on ecosystems and human health. This manuscript presents a comprehensive overview of textile waste management, focusing on sustainable solutions for minimizing waste generation, promoting recycling and upcycling, and adopting circular economy principles. The manuscript explores the challenges and opportunities in textile waste management and highlights the importance of collaboration between stakeholders to achieve a more sustainable and responsible textile industry.

Keywords: textile waste, waste management, recycling, upcycling, circular economy, sustainability, environmental impact

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Authors: Yen-Ping Peng, Ku-Fan Chen, Ken-Lin Chang, Jian Sun

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In this study, palladium loaded titanium dioxide nanotube arrays (Pd/TNAs) was successfully synthesized by anodic oxidation etching method combined with microwave hydrothermal method, using tea or coffee as a green reductant. Pd/TNAs was employed as an electrode in a photoelectrochemcial (PEC) system to simultaneously remove azo-dye and to generate hydrogen in the anodic and cathodic chamber, respectively. The chemical and physical properties of as-synthesized Pd/TNAs were characterized by scanning electron microscopy (SEM), ultraviolet–visible spectroscopy (UV-vis), X-ray diffraction (XRD), and X-ray photoelectron spectroscopy (XPS). SEM image indicates the diameter and the length of Pd/TNAs were approximately 300 nm and 2.5 μm, respectively. XPS analyses indicate that 1.13% (atomic %) of Pd was loaded onto the surface of TNAs. UV-vis results show that the band gap of TNAs was reduced from 3.2 eV to 2.37 eV after Pd loading. In addition, the electrochemical performances of Pd/TNAs were investigated by photocurrent density test and electrochemical impedance spectroscopy (EIS). The photocurrent (4.0 mA/cm²) of Pd /TNAs was higher than that of the uncoated TNAs (1.4 mA/cm²) at a bias potential of 1 V (vs. Ag/AgCl), indicating that Pd/TNAs-C can effectively separate photogenerated electrons and holes. The mechanism of our PEC system was proposed and discussed in detail in this study.

Keywords: Pd/TNAs, photoelectrochemical, azo-dye degradation, hydrogen generation

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Authors: Karam Chand Gupta

Abstract:

When steel reinforcement is placed in mesh form in circular concrete slab at base or domes at top in case of over head service reservoir or any other structure, it is difficult to estimate/measure the total quantity of steel that would be needed or placed. For the purpose of calculating the total length of the steel bars, at present, the practice is – the length of each bar is measured and then added up. This is tiresome and time consuming process. I have derived a mathematics formula with the help of which we can calculate in one line the quantity of total steel that will be needed. This will not only make it easy and time saving but also avoids any error in making entries and calculations.

Keywords: dome, mesh, slab, steel

Procedia PDF Downloads 632

Authors: Dipak Sen, Rajdeep Ghosh

Abstract:

This paper presents a computational study of steady state three dimensional very high turbulent flow and heat transfer characteristics in a constant temperature-surfaced circular duct fitted with 900 hemispherical inline baffles. The computations are based on realizable k-ɛ model with standard wall function considering the finite volume method, and the SIMPLE algorithm has been implemented. Computational Study are carried out for Reynolds number, Re ranging from 80000 to 120000, Prandtl Number, Pr of 0.73, Pitch Ratios, PR of 1,2,3,4,5 based on the hydraulic diameter of the channel, hydrodynamic entry length, thermal entry length and the test section. Ansys Fluent 15.0 software has been used to solve the flow field. Study reveals that circular pipe having baffles has a higher Nusselt number and friction factor compared to the smooth circular pipe without baffles. Maximum Nusselt number and friction factor are obtained for the PR=5 and PR=1 respectively. Nusselt number increases while pitch ratio increases in the range of study; however, friction factor also decreases up to PR 3 and after which it becomes almost constant up to PR 5. Thermal enhancement factor increases with increasing pitch ratio but with slightly decreasing Reynolds number in the range of study and becomes almost constant at higher Reynolds number. The computational results reveal that optimum thermal enhancement factor of 900 inline hemispherical baffle is about 1.23 for pitch ratio 5 at Reynolds number 120000.It also shows that the optimum pitch ratio for which the baffles can be installed in such very high turbulent flows should be 5. Results show that pitch ratio and Reynolds number play an important role on both fluid flow and heat transfer characteristics.

Keywords: friction factor, heat transfer, turbulent flow, circular duct, baffle, pitch ratio

Procedia PDF Downloads 347