Search results for: Impact physics

Authors: Yu-Shuai Chen , Chien-Ching Chiu , Chung-Hsin Huang, Chien-Hung Chen

Abstract:

The bit error rate (BER) performance for ultra-wide band (UWB) indoor communication with impact of metallic furniture is investigated. The impulse responses of different indoor environments for any transmitter and receiver location are computed by shooting and bouncing ray/image and inverse Fourier transform techniques. By using the impulse responses of these multipath channels, the BER performance for binary pulse amplitude modulation (BPAM) impulse radio UWB communication system are calculated. Numerical results have shown that the multi-path effect by the metallic cabinets is an important factor for BER performance. Also the outage probability for the UWB multipath environment with metallic cabinets is more serious (about 18%) than with wooden cabinets. Finally, it is worth noting that in these cases the present work provides not only comparative information but also quantitative information on the performance reduction.

Keywords: UWB, multipath, outage probability.

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Authors: S. Levitsky, R. Bergman

Abstract:

Fluid rheology may have essential impact on sound propagation in a liquid-filled pipe, especially, in a low frequency range. Rheological parameters of liquid are temperature-sensitive, which ultimately results in a temperature dependence of the wave speed and attenuation in the waveguide. The study is devoted to modeling of this effect at sound propagation in an elastic pipe with polymeric liquid, described by generalized Maxwell model with non-zero high-frequency viscosity. It is assumed that relaxation spectrum is distributed according to the Spriggs law; temperature impact on the liquid rheology is described on the basis of the temperature-superposition principle and activation theory. The dispersion equation for the waveguide, considered as a thin-walled tube with polymeric solution, is obtained within a quasi-one-dimensional formulation. Results of the study illustrate the influence of temperature on sound propagation in the system.

Keywords: Elastic tube, sound propagation, temperature effect, viscoelastic liquid.

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Authors: Sharmina Begum, M. G. Rasul, Delwar Akbar

Abstract:

Waste management is now a global concern due to its high environmental impact on climate change. Because of generating huge amount of waste through our daily activities, managing waste in an efficient way has become more important than ever. Alternative Waste Technology (AWT), a new category of waste treatment technology has been developed for energy recovery in recent years to address this issue. AWT describes a technology that redirects waste away from landfill, recovers more useable resources from the waste flow and reduces the impact on the surroundings. Australia is one of the largest producers of waste per-capita. A number of AWTs are using in Australia to produce energy from waste. Presently, it is vital to identify an appropriate AWT to establish a sustainable waste management system in Australia. Identification of an appropriate AWT through Multi-criteria analysis (MCA) of four AWTs by using five key decision making criteria is presented and discussed in this paper.

Keywords: Alternative waste technology (AWT), Energy fromwaste, Gasification, Multi-criteria Analysis (MCA)

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Authors: Tomáš Ludík, Jiří Barta, Josef Navrátil

Abstract:

Natural or human made disasters have a significant negative impact on the environment. At the same time there is an extensive effort to support management and decision making in emergency situations by information technologies. Therefore the purpose of the paper is to propose a design patterns applicable in emergency management, enabling better analysis and design of emergency management processes and therefore easier development and deployment of information systems in the field of emergency management. It will be achieved by detailed analysis of existing emergency management legislation, contingency plans and information systems. The result is a set of design patterns focused at emergency management processes that enable easier design of emergency plans or development of new information system. These results will have a major impact on the development of new information systems as well as to more effective and faster solving of emergencies.

Keywords: Analysis and Design, Business Process Modeling Notation, Contingency Plans, Design Patterns, Emergency Management.

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Authors: Jasmine Yeap Ai Leen, T. Ramayah, Azizah Omar

Abstract:

E-tailing websites are often perceived to be static, impersonal and distant. However, with the movement of the World Wide Web to Web 2.0 in recent years, these online websites have been found to display personalities akin to 'humanistic' qualities and project impressions much like its retailing counterpart i.e. salespeople. This paper examines the personality of e-tailing websites and their impact on consumers- initial trust towards the sites. A total of 239 Internet users participated in this field experiment study which utilized 6 online book retailers- websites that the participants had not previously visited before. Analysis revealed that out of four website personalities (sincerity, competence, excitement and sophistication) only sincerity and competence are able to exert an influence in building consumers- trust upon their first visit to the website. The implications of the findings are further elaborated in this paper.

Keywords: E-commerce, e-tailing, initial trust, online trust, partial least squares, website personality.

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Authors: Pawit Monkolprasit, Proud Arunrangsiwed

Abstract:

It was important to understand the impact of media in young adolescents. The animated film, Khun Tong Dang the Inspirations (2015), was purposefully created for teaching young children to have a positive personal trait. The current study used this film as the case study. The objective is to understand the relationship between the good characteristic of movie audiences and their perception of the good characteristic of a movie character. One-hundred students from various age ranges responded to quantitative questionnaires. The questions included their age, gender, perception about their own personal traits, perception about their experiences with others, and perception about the bravery, intelligence, and gratefulness of the character. It was found that a good personal trait has a strong relationship with the perception of bravery, intelligence, and gratefulness of the character.

Keywords: Impact of media, children, personal trait, prosocial content.

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Authors: M. Ebrahimi Shohani, S. M. Taheri, S. M. Golgoun

Abstract:

Environmental radiation dosimeter is a kind of detector that measures the dose of the radiation area. Dosimeter registers the radiation and converts it to the dose according to the calibration parameters. The limit of a dose is different at each radiation area and this limit should be notified and reported to the user and health physics department. The stochastic nature of radiation is the reason for the fluctuation of any gamma detector dosimetry. In this research we investigated Geiger-Muller type of dosimeter and tried to improve the dose measurement. Geiger-Muller dosimeter is a counter that converts registered radiation to the dose. Therefore, for better data analysis, it is necessary to apply an algorithm to smooth statistical variations of registered radiation. We proposed a method to smooth these fluctuations much more and also proposed a dynamic way to trace rapid changes of radiations. Results show that our method is fast and reliable method in comparison the traditional method.

Keywords: Geiger-Muller, radiation detection, smoothing algorithms, dosimeter, dose calculation.

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Authors: Muhammad Sameer Ahmed, Piotr Remlein, Tansal Gucluoglu

Abstract:

The technique called as Generalized frequency division multiplexing (GFDM) used in the free space optical channel can be a good option for implementation free space optical communication systems. This technique has several strengths e.g. good spectral efficiency, low peak-to-average power ratio (PAPR), adaptability and low co-channel interference. In this paper, the impact of weather conditions such as haze, rain and fog on GFDM over the gamma-gamma channel model is discussed. A Trade off between link distance and system performance under intense weather conditions is also analysed. The symbol error probability (SEP) of GFDM over the gamma-gamma turbulence channel is derived and verified with the computer simulations.

Keywords: Free space optics, generalized frequency division multiplexing, weather conditions, gamma gamma distribution.

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Authors: Stanislovas Buteliauskas, Aušrius Juozapavičius

Abstract:

City road transport contributes significantly to climate change, and the ongoing world urbanization is only increasing the problem. The paper describes a city planning concept minimizing the number of vehicles on the roads while increasing overall mobility. This becomes possible by utilizing a recently invented two-level road junction with a unique property of serving both as an intersection of uninterrupted traffic and an easily accessible transport hub capable of accumulating private vehicles, and therefore becoming an especially effective park-and-ride solution, and a logistics or business center. Optimized layouts of city road infrastructure, living and work areas, and major roads are presented. The layouts are suitable both for the development of new cities as well as for the expansion of existing ones. Costs of the infrastructure and a positive impact on climate are evaluated in comparison to current city growth patterns.

Keywords: Congestion, city infrastructure, park-and-ride, road junctions.

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Authors: P. Saravanan, A. Vasumathi

Abstract:

The authors conducted a study for the sample size of 75 HR managers from an Indian IT company through systematic sampling method. This study identifies that the female employees are facing lesser conflict than the male employees against their managers within the organization. There is a positive correlation between gender and conflict management with the superior towards the work. There is a significant variance between age and response towards appraisal system, succession planning and employee engagement. The education qualification plays a major role in determining the compensation factor for the employees working in the organization. The study determines the impact of demographic profile on strategic HRM practices and its challenges faced by HR managers in IT firm, India.

Keywords: Strategic Human resource management, Change agent, Employee engagement, Performance management, Succession planning and Conflict management.

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Authors: Alexander L. Dmitriev, Sophia A. Bulgakova

Abstract:

Temperature dependence of force of gravitation is one of the fundamental problems of physics. This problem has got special value in connection with that the general theory of relativity, supposing the weakest positive influence of a body temperature on its weight, actually rejects an opportunity of measurement of negative influence of temperature on gravity in laboratory conditions. Really, the recognition of negative temperature dependence of gravitation, for example, means basic impossibility of achievement of a singularity («a black hole») at a gravitational collapse. Laboratory experiments with exact weighing the heated up metal samples, indicating negative influence temperatures of bodies on their physical weight are described. Influence of mistakes of measurements is analyzed. Calculations of distribution of temperature in volume of the bar, agreed with experimental data of time dependence of weight of samples are executed. The physical substantiation of negative temperature dependence of weight of the bodies, based on correlation of acceleration at thermal movement of micro-particles of a body and its absolute temperature, are given.

Keywords: Gravitation, temperature, weight.

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Authors: Dimitrios J. Dimitriou

Abstract:

It is widely recognised that the assets portfolio development is helping to enhance economic growth, productivity and competitiveness. While numerous studies and reports certify the positive effect of investments in large infrastructure investments on the local economy, still, the methodology to estimate the contribution in economic development is a challenging issue for researchers and economists. The key question is how to estimate those economic impacts in each economic system. This paper provides a compact and applicable methodological framework providing quantitative results in terms of the overall jobs and income generated into the project life cycle. According to a deterministic mathematical approach, the key variables and the modelling framework are presented. The numerical case study highlights key results for a new motorway project in Greece, which is experienced economic stress for many years, providing the opportunity for comparisons with similar cases.

Keywords: Quantitative modelling, economic impact; large transport infrastructure; economic assessment.

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Authors: S. Raja Balachandar, K. Kannan

Abstract:

A new Meta heuristic approach called "Randomized gravitational emulation search algorithm (RGES)" for solving large size set covering problems has been designed. This algorithm is found upon introducing randomization concept along with the two of the four primary parameters -velocity- and -gravity- in physics. A new heuristic operator is introduced in the domain of RGES to maintain feasibility specifically for the set covering problem to yield best solutions. The performance of this algorithm has been evaluated on a large set of benchmark problems from OR-library. Computational results showed that the randomized gravitational emulation search algorithm - based heuristic is capable of producing high quality solutions. The performance of this heuristic when compared with other existing heuristic algorithms is found to be excellent in terms of solution quality.

Keywords: Set covering problem, velocity, gravitational force, Newton's law, meta heuristic, combinatorial optimization.

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Authors: Moustafa Osman Mohamed

Abstract:

This paper will explore the influence of energy sector in Arab Republic of Egypt which has shared its responsibilities of many environmental challenges as the second largest economy in the Middle East (after Iran). Air and water pollution, desertification, inadequate disposal of solid waste and damage to coral reefs are serious problems that influence environmental management in Egypt. The intensive reliance of high population density and strong industrial growth are wearing Egypt's resources, and the rapidly-growing population has forced Egypt to breakdown agricultural land to residential and relevant use of commercial ingestion. The depletion effects of natural resources impose the government to apply innovation techniques in emission control and focus on sustainability. The cogeneration will be presented to control thermal losses and increase efficiency of energy power system.

Keywords: Cogeneration, energy indicators, power plant, electricity, environmental loads, environmental impact assessment.

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Authors: Gül Tekin Temur, Tolga Kaya, Serpil Öktem, Sıtkı Gözlü

Abstract:

The purpose of this study is to reveal the principles, which have the highest impact on determining the Strategic Quality Management (SQM) implementation perceptions of managers. In order to accomplish this goal, first of all, a factor analysis is conducted on the attitudes of managers at 80 large-scale firms in Turkey for SQM principles. Secondly, utilizing t tests and discriminant analysis, the most effective items are determined. The results show that “process improvement" and “assessment of competitiveness" are the management principles, which have the highest impact on determining the SQM implementation perceptions of Turkish managers.

Keywords: Assessment of Competitiveness, Process Improvement, Strategic Quality Management.

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Authors: Eric Y. Zhang, L. Acu

Abstract:

This paper is to point out the limitations of modern medical research and why the Traditional Chinese Medicine (TCM) can help address the limitations. Many of the modern medical research results are based on the findings in fundamental research disciplines, such as physics, and chemistry. However, this foundation is not as solid as it seems. The theory proposed in this paper, the Law of Chasm, or the Chasm Theory, states that there are two categories of objects to be studied. One is non-life objects, or lifeless objects; the other is living beings, or the objects that are alive. The laws and findings obtained by studying non-life objects may not all be extended to living beings, and vice versa. TCM is the study of medicine based on living beings. Therefore, TCM findings may not exist in the body of the knowledge obtained from studying non-life objects.

Keywords: TCM, Traditional Chinese Medicine, Law of Chasm, Chasm Theory, living-beings, non-life.

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Authors: Matheus Borges Carneiro, Fabiane Letícia Lizarelli, José Carlos de Toledo

Abstract:

The evolution of quality management by companies was strongly enabled by, among others, ISO 9001 certification, which is considered a crucial requirement for several customers. Likewise, performance measurement provides useful insights for companies to identify the reflection of their decision-making process on their improvement. One of the most used performance measurement models is the balanced scorecard (BSC), which uses four perspectives to address a firm’s performance: financial, internal process, customer satisfaction, and learning and growth. Since ISO 9001 certified firms are likely to measure their performance through BSC approach, it is important to verify whether the certificate influences the firm performance or not. Therefore, this paper aims to verify the impact of ISO 9001:2015 on Brazilian firms’ performance based on the BSC perspective. Hence, nine certified companies located in the Southeast region of Brazil were studied through a multiple case study approach. Within this study, it was possible to identify the positive impact of ISO 9001 on firms’ overall performance, and four Critical Success Factors (CSFs) were identified as relevant on the linkage among ISO 9001 and firms’ performance: employee involvement, top management, process management, and customer focus. Due to the COVID-19 pandemic, the number of interviews was limited to the quality manager specialist, and the sample was limited since several companies were closed during the period of the study. This study presents an in-depth analysis of how the relationship between ISO 9001 certification and firms’ performance in a developing country is.

Keywords: Balanced scorecard, Brazilian firms’ performance, critical success factors, ISO 9001 certification, performance measurement.

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Authors: Jeff A. Tysinger, Dawn P. Tysinger

Abstract:

There has been considerable growth in online learning. Researchers continue to explore the impact various methods of delivery. Podcasting is a popular method for sharing information. The purpose of this study was to examine the impact of student motivation and the perception of the acquisition of knowledge in an online environment of a skill-based class. 25 students in a school psychology graduate class completed a pretest and posttest examining podcast use and familiarity. In addition, at the completion of the course they were administered a modified version of the Instructional Materials Motivation Survey. The four subscales were examined (attention, relevance, confidence, and satisfaction). Results indicated that students are motivated, they perceive podcasts as positive instructional tools, and students are successful in acquiring the needed information. Additional benefits of using podcasts and recommendations in school psychology training are discussed.

Keywords: Motivation, online learning, pedagogy, podcast.

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Authors: A. Bendarma, T. Jankowiak, A. Rusinek, T. Lodygowski, M. Klósak, S. Bouslikhane

Abstract:

The analysis of the mechanical characteristics and dynamic behavior of aluminum alloy sheet due to perforation tests based on the experimental tests coupled with the numerical simulation is presented. The impact problems (penetration and perforation) of the metallic plates have been of interest for a long time. Experimental, analytical as well as numerical studies have been carried out to analyze in details the perforation process. Based on these approaches, the ballistic properties of the material have been studied. The initial and residual velocities laser sensor is used during experiments to obtain the ballistic curve and the ballistic limit. The energy balance is also reported together with the energy absorbed by the aluminum including the ballistic curve and ballistic limit. The high speed camera helps to estimate the failure time and to calculate the impact force. A wide range of initial impact velocities from 40 up to 180 m/s has been covered during the tests. The mass of the conical nose shaped projectile is 28 g, its diameter is 12 mm, and the thickness of the aluminum sheet is equal to 1.0 mm. The ABAQUS/Explicit finite element code has been used to simulate the perforation processes. The comparison of the ballistic curve was obtained numerically and was verified experimentally, and the failure patterns are presented using the optimal mesh densities which provide the stability of the results. A good agreement of the numerical and experimental results is observed.

Keywords: Aluminum alloy, ballistic behavior, failure criterion, numerical simulation.

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Authors: A. Ruimi, S. Goyal, B. M. Nour

Abstract:

Interactive web-based computer simulations are needed by the medical community to replicate the experience of surgical procedures as closely and realistically as possible without the need to practice on corpses, animals and/or plastic models. In this paper, we offer a review on current state of the research on simulations of surgical threads, identify future needs and present our proposed plans to meet them. Our goal is to create a physics-based simulator, which will predict the behavior of surgical thread when subjected to conditions commonly encountered during surgery. To that end, we will i) develop three dimensional finite element models based on the Cosserat theory of elasticity ii) test and feedback results with the medical community and iii) develop a web-based user interface to run/command our simulator and visualize the results. The impacts of our research are that i) it will contribute to the development of a new generation of training for medical school students and ii) the simulator will be useful to expert surgeons in developing new, better and less risky procedures.

Keywords: Cosserat rod-theory, FEM simulations, Modeling, Surgical thread.

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Authors: Muhammad Naveed, Richard Stechow, Sebastian Bolz, Katharina Hobusch, Sabine Weiß

Abstract:

Solid particle erosion has been identified as a critical wear phenomenon which takes place during operation of aeroengines in dusty environment. The present work discusses the erosion behavior of Ti-44.5Al-6.25Nb-0.8Mo-0.1B alloy (TNB-V4) which finds its application in low pressure gas turbines and can be used for high pressure compressors too. Prior to the erosion tests, the alloy was heat treated to improve the mechanical properties. Afterwards, specimens were eroded at impact angles of 30° and 90° at room and high temperatures (100 °C-400 °C). Volume loss and erosion behavior are studied through gravimetric analysis, whereas erosion mechanisms are characterized through scanning electron microscopy. The results indicate a clear difference in the erosion mechanism for different impact angles. The influence of the test temperature on the erosion behavior of the alloy is also discussed in the present contribution.

Keywords: Solid particle erosion, gamma TiAl, TNB-V4, high temperature erosion.

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Authors: R. Mahjoub, K. Maghsoudi Mehraban

Abstract:

Since the heart of the hybrid system is the fuel cell and it has vital impact on efficiency and performance of cycle, in this study, the major modeling of electrochemical reaction within the fuel cell is analyzed. Also, solid oxide fuel cell is integrated with the gas turbine and thermodynamic analysis on different elements of hybrid system is applied. Next, in predefined operational points of hybrid cycle, the simulation results are obtained. Then, different source of irreversibility in fuel cell is modeled and influence of different major parameters on different irreversibility is computed and applied. Then, the effect of important parameters such as thickness and surface of electrolyte fuel cell are simulated in fuel cell and its dependency to these parameters is explained. At the end of the paper, different impact of parameters on fuel cell with a gas turbine and current density and voltage of fuel cell are simulated.

Keywords: Electrochemical analysis, Gas turbine, Hybrid system, Irreversibility analysis.

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Authors: Mohammed Alkahtani, Ali Ahmad, Saber Darmoul, Shatha Samman, Ayoub Al-zabidi, Khaled Ba Matraf

Abstract:

Education systems are complex and involve interactions between humans (teachers and students); media based technologies, lectures, classrooms, etc. to provide educational services. The education system performance is characterized by how well students learn, which is measured using student grades on exams and quizzes, achievements on standardized tests, among others. Advances in portable communications technologies, such as mobile phones, tablets, and laptops, created a different type of classroom, where students seem to engage in more than just the intended learning activities. The performance of more than one task in parallel or in rapid transition is commonly known as multitasking. Several operations in educational systems are performed simultaneously, resulting in a multitasking education environment. This paper surveys existing research on multitasking in educational settings, summarizes literature findings, provides a synthesis of the impact of multitasking on performance, and identifies directions of future research.

Keywords: Education systems, GPA, multitasking, performance.

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Authors: Shaikha AlSanad , Andrew Gale, Rodger Edwards

Abstract:

Buildings and associated construction methods have a significant impact on the environment. As construction activity increases in Kuwait, there is a need to create design and construction strategies which will minimize the environmental impact of new buildings. Green construction is a design philosophy intended to improve the sustainability of construction by the minimization of resource depletion and CO2 emissions throughout the life cycle of buildings. This paper presents and discusses the results of a survey that was conducted in Kuwait, with the objective of investigating the awareness of developers and other stakeholders regarding their understanding and use of green construction strategies. The results of the survey demonstrate that whilst there seems to be a reasonable level of awareness amongst the stakeholders, this awareness is not currently well reflected in the design and construction practices actually being applied. It is therefore concluded is there is a pressing need for intervention from Government in order that the use of sustainable green design and construction strategies becomes the norm in Kuwait.

Keywords: Sustainability, Sustainable construction, Green Building, Environmental assessment

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Authors: S. C. Căescu, I. Dumitru

Abstract:

The main objective of the paper has been represented by the identification of the changes that occurred in the competitive environment and their impact on the strategic marketing management of companies in B2B market. At Romania-s level there has not yet been done a similar research that studies change management in crises on business to business field. In order to answer to the paper-s objectives, a qualitative marketing research (in-depth structured interview) was conducted, within the top management of 27 companies in Romanian business to business field. The main results of the research highlight the necessity of a management of change, as a result of the crises, as follows: changes in the corporate objectives (from development objectives to maintaining objectives), changes market segmentation and in competitive advantages, changes at the level of market strategies and of the marketing mix.

Keywords: change management, competitive environment, marketing management strategies, strategic marketing.

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Authors: Yun-Chia Tang, Hung-Chang Chiu

Abstract:

Authenticity in advertising is the cornerstone of modern marketing. Despite research advances related to the role of authenticity in marketing, it remains unclear why customers respond to authentic brand stories. The results show that different personality traits will moderate the influence of different authenticity on the levels of emotion. Whether indexically authentic or iconically authentic advertisements were shown to extroverts, open people and agreeable people, they will evoke more positive emotions. When neurotic people and conscientious people see the iconically authentic advertising rather than the indexically authentic advertising, they will produce more negative emotions. In addition, the emotion evoked by advertising had significant positive impact on brand attitude evoked by advertising had significant negative impact on brand attitude. These findings provide some managerial implications and directions for further research.

Keywords: Advertising, authenticity, emotion, personality traits.

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Authors: Maqbool Hussain Sial, Maaida Hussain Hashmi, Sofia Anwar

Abstract:

The present research was focused to investigate the role of investment in the course of economic growth with reference to Pakistan. The study analyzed the role of the public and private investment and impact of the political and macroeconomic uncertainty on economic growth of Pakistan by using the vector autoregressive approach (VAR). In long-run both public and private investment showed a positive impact on economic growth but the growth was largely driven by private investment as compared to public investment. Government consumption expenditure, economic uncertainty and political instability hampered the economic growth of Pakistan. In short-run the private investment positively influences the growth but there was negative and insignificant effect of the public investment and government consumption expenditure on the growth. There was a positive relationship found between economic uncertainty (proxy for inflation) and GDP in short run.

Keywords: Investment, Government Consumption, Growth, Co-integration, Pakistan.

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Authors: Mohamad Ghozali Hassan, Abdul Aziz Othman, Mohd Azril Ismail

Abstract:

Adapting quickly to environmental dynamism is essential for an organization to develop outsourcing strategic and management in order to sustain competitive advantage. This research used the Partial Least Squares Structural Equation Modeling (PLSSEM) tool to investigate the factors of environmental dynamism impact on the strategic outsourcing success among electrical and electronic manufacturing industries in outsourcing management. Statistical results confirm that the inclusion of customer demand, technological change, and competition level as a new combination concept of environmental dynamism, has positive effects on outsourcing success. Additionally, this research demonstrates the acceptability of PLS-SEM as a statistical analysis to furnish a better understanding of environmental dynamism in outsourcing management in Malaysia. A practical finding contributes to academics and practitioners in the field of outsourcing management.

Keywords: Environmental Dynamism, Customer Demand, Technological Change, Competition Level, Outsourcing Success.

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Authors: Pauliasi Tony Fakahau

Abstract:

This paper provides an overview of the impact of the revenue reform programme on vulnerable communities in the Kingdom of Tonga. Economic turmoil and mismanagement during the late 1990s forced the government to seek technical and financial assistance from the Asian Development Bank to undertake a comprehensive Economic and Public Sector Reform (EPSR) programme. The EPSR is a Western model recommended by donor agencies as the solution to Tonga’s economic challenges. The EPSR programme included public sector reform, private sector growth, and revenue generation. Tax reform was the main tool for revenue generation, which set out to strengthen tax compliance and administration as well as implement a value-added consumption tax. The EPSR is based on Western values and ideology but failed to recognise that Tongan cultural values are important to the local community. Two participant groups were interviewed. Participant group one consisted of 51 people representing vulnerable communities. Participant group two consisted of six people from the government and business sector who were from the elite of Tongan society. The Kakala Research Methodology provided the framework for the research, and the Talanoa Research Method was used to conduct semi-structured interviews in the homes of the first group and in the workplaces of the second group. The research found a heavy burden of the consumption tax on the purchasing power of participant group one (vulnerable participants), having an impact on nearly every financial transaction they made. Participant group one’s main financial priorities were kavenga fakalotu (obligations to the church), kavenga fakafāmili (obligations to the family) and kavenga fakafonua (obligations to cultural events for the village, nobility, and royalty). The findings identified inequalities of the revenue reform, especially from consumption tax, for vulnerable people and communities compared to the elite of society. The research concluded that government and donor agencies need ameliorating policies to reduce the burden of tax on vulnerable groups more susceptible to the impact of revenue reform.

Keywords: Tax reform, Tonga vulnerable community revenue, revenue reform, public sector reform.

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Authors: S. Raja Balachandar, K.Kannan

Abstract:

A new Meta heuristic approach called "Randomized gravitational emulation search algorithm (RGES)" for solving vertex covering problems has been designed. This algorithm is found upon introducing randomization concept along with the two of the four primary parameters -velocity- and -gravity- in physics. A new heuristic operator is introduced in the domain of RGES to maintain feasibility specifically for the vertex covering problem to yield best solutions. The performance of this algorithm has been evaluated on a large set of benchmark problems from OR-library. Computational results showed that the randomized gravitational emulation search algorithm - based heuristic is capable of producing high quality solutions. The performance of this heuristic when compared with other existing heuristic algorithms is found to be excellent in terms of solution quality.

Keywords: Vertex covering Problem, Velocity, Gravitational Force, Newton's Law, Meta Heuristic, Combinatorial optimization.

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