Search results for: Past
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 619

Search results for: Past

259 Examining Corporate Tax Evaders: Evidence from the Finalized Audit Cases

Authors: Ming Ling Lai, Zalilawati Yaacob, Normah Omar, Norashikin Abdul Aziz, Bee Wah Yap

Abstract:

This paper aims to (1) analyze the profiles of transgressors (detected evaders); (2) examine reason(s) that triggered a tax audit, causes of tax evasion, audit timeframe and tax penalty charged; and (3) to assess if tax auditors followed the guidelines as stated in the 'Tax Audit Framework' when conducting tax audits. In 2011, the Inland Revenue Board Malaysia (IRBM) had audited and finalized 557 company cases. With official permission, data of all the 557 cases were obtained from the IRBM. Of these, a total of 421 cases with complete information were analyzed. About 58.1% was small and medium corporations and from the construction industry (32.8%). The selection for tax audit was based on risk analysis (66.8%), information from third party (11.1%), and firm with low profitability or fluctuating profit pattern (7.8%). The three persistent causes of tax evasion by firms were over claimed expenses (46.8%), fraudulent reporting of income (38.5%) and overstating purchases (10.5%). These findings are consistent with past literature. Results showed that tax auditors took six to 18 months to close audit cases. More than half of tax evaders were fined 45% on additional tax raised during audit for the first offence. The study found tax auditors did follow the guidelines in the 'Tax Audit Framework' in audit selection, settlement and penalty imposition.

Keywords: Corporate tax fraud, tax non-compliance, tax evasion, tax audit, fraudulent reporting.

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258 Experimental Measurements of Mean and Turbulence Quantities behind the Circular Cylinder by Attaching Different Number of Tripping Wires

Authors: Amir Bak Khoshnevis, Mahdieh Khodadadi, Aghil Lotfi

Abstract:

For a bluff body, roughness elements in simulating a turbulent boundary layer, leading to delayed flow separation, a smaller wake, and lower form drag. In the present work, flow past a circular cylinder with using tripping wires is studied experimentally. The wind tunnel used for modeling free stream is open blow circuit (maximum speed = 30m/s and maximum turbulence of free stream = 0.1%). The selected Reynolds number for all tests was constant (Re = 25000). The circular cylinder selected for this experiment is 20 and 400mm in diameter and length, respectively. The aim of this research is to find the optimal operation mode. In this study installed some tripping wires 1mm in diameter, with a different number of wires on the circular cylinder and the wake characteristics of the circular cylinder is studied. Results showed that by increasing number of tripping wires attached to the circular cylinder (6, 8, and 10, respectively), The optimal angle for the tripping wires with 1mm in diameter to be installed on the cylinder is 60̊ (or 6 wires required at angle difference of 60̊). Strouhal number for the cylinder with tripping wires 1mm in diameter at angular position 60̊ showed the maximum value.

Keywords: Wake of a circular cylinder, trip wire, velocity defect, Strouhal number.

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257 The Causal Relationships between Destination Image, Tourist Satisfaction and Revisit Intention: A Case of the United Arab Emirates

Authors: Abdul Raheem Jasim Mohammed, Mohd Salehuddin Mohd Zahari, Salim Abdul Talib, Mohd Zulhilmi Suhaimi

Abstract:

The connection between past travel experience and tourists’ revisit behavioral intentions has not been widely explored but the existing studies suggest a close relationship between them. Destination image can equally be construed as having effects on the attitudes of the tourists at the end of their actual visitation and the satisfaction of a tourist with his or her travel experiences contributes to a revisit intention towards a particular destination. With strong marketing efforts, UAE is not only considered to be successful in attracting foreign investors, but is becoming the most popular tourism destination in the Arab region. UAE is seriously developing its tourism image and taking serious initiatives to attract new or repeat visitations from the international tourists. This study empirically investigates the causal relationships between tourism destination image, tourist satisfaction and revisit intention using UAE as a contextual study setting. A very clear picture emerged which provides a host country with potential implications for its tourism industry practitioners, Department of Tourism and Commerce Marketing and the travel agencies who act as the intermediaries between the potential tourists and the hotel operators.

Keywords: Destination image, tourist satisfaction, revisit intention.

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256 Simulation Model for Optimizing Energy in Supply Chain Management

Authors: Nazli Akhlaghinia, Ali Rajabzadeh Ghatari

Abstract:

In today's world, with increasing environmental awareness, firms are facing severe pressure from various stakeholders, including the government and customers, to reduce their harmful effects on the environment. Over the past few decades, the increasing effects of global warming, climate change, waste, and air pollution have increased the global attention of experts to the issue of the green supply chain and led them to the optimal solution for greenery. Green supply chain management (GSCM) plays an important role in motivating the sustainability of the organization. With increasing environmental concerns, the main objective of the research is to use system thinking methodology and Vensim software for designing a dynamic system model for green supply chain and observing behaviors. Using this methodology, we look for the effects of a green supply chain structure on the behavioral dynamics of output variables. We try to simulate the complexity of GSCM in a period of 30 months and observe the complexity of behaviors of variables including sustainability, providing green products, and reducing energy consumption, and consequently reducing sample pollution.

Keywords: Supply chain management, green supply chain management, system dynamics, energy consumption.

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255 Grid Independence Study of Flow Past a Square Cylinder Using the Multi-Relaxation-Time Lattice Boltzmann Method

Authors: Shams-Ul-Islam, Hamid Rahman, Waqas Sarwar Abbasi

Abstract:

Numerical calculations of flow around a square cylinder are presented using the multi-relaxation-time lattice Boltzmann method at Reynolds number 150. The effects of upstream locations, downstream locations and blockage are investigated systematically. A detail analysis are given in terms of time-trace analysis of drag and lift coefficients, power spectra analysis of lift coefficient, vorticity contours visualizations and phase diagrams. A number of physical quantities mean drag coefficient, drag coefficient, Strouhal number and root-mean-square values of drag and lift coefficients are calculated and compared with the well resolved experimental data and numerical results available in open literature. The results had shown that the upstream, downstream and height of the computational domain are at least 7.5, 37.5 and 12 diameters of the cylinder, respectively.

Keywords: Grid independence, Multi-relaxation-time lattice Boltzmann method, Physical quantities, Square cylinder, Vorticity contours visualizations.

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254 Novel Intrinsic Conducting Polymer Current Limiting Device (CLD) for Surge Protection

Authors: Noor H Jabarullah

Abstract:

In the past many uneconomic solutions for limitation and interruption of short-circuit currents in low power applications have been introduced, especially polymer switch based on the positive temperature coefficient of resistance (PCTR) concept. However there are many limitations in the active material, which consists of conductive fillers. This paper presents a significantly improved and simplified approach that replaces the existing current limiters with faster switching elements. Its elegance lies in the remarkable simplicity and low-cost processes of producing the device using polyaniline (PANI) doped with methane-sulfonic acid (MSA). Samples characterized as lying in the metallic and critical regimes of metal insulator transition have been studied by means of electrical performance in the voltage range from 1V to 5 V under different environmental conditions. Moisture presence is shown to increase the resistivity and also improved its current limiting performance. Additionally, the device has also been studied for electrical resistivity in the temperature range 77 K-300 K. The temperature dependence of the electrical conductivity gives evidence for a transport mechanism based on variable range hopping in three dimensions.

Keywords: Conducting polymer, current limiter, intrinsic, moisture dependence, polyaniline, resettable, surge protection.

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253 Self-Perceived Employability of Students of International Relations of University of Warmia and Mazury in Poland

Authors: Marzena Świgoń

Abstract:

Nowadays, graduates should be prepared for serious challenges in the internal and external labor market. The notion that a degree is a “passport to employment” has been relegated to the past. In the last few years a phenomenon in the form of the increasing unemployment of highly educated young people in EU countries, including Poland has been observed. Empirical studies were conducted among Polish students in the scope of the so-called self-perceived employability review. In this study, a special scale was used which consisted of 19 statements regarding five components: student’s perception of university; field of study; self-belief; state of the external labor market; and, personal knowledge management. The respondent group consisted of final-year master’s students of International Relations at the University of Warmia and Mazury in Olsztyn, Poland. The findings of the empirical studies were compiled using statistical methods: descriptive statistics and inferential statistics. In general, in light of the conducted studies, the self-perceived employability of the Polish students was not high. Limitations of the studies were discussed, as well as the implications for future research in the scope of the students’ employability.

Keywords: Self-perceived employability, students of international relations, university education.

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252 Improving Automotive Efficiency through Lean Management Tools: A Case Study

Authors: Raed EL-Khalil, Hussein Zeaiter

Abstract:

Managing and improving efficiency in the current highly competitive global automotive industry demands that those companies adopt leaner and more flexible systems. During the past 20 years the domestic automotive industry in North America has been focusing on establishing new management strategies in order to meet market demands. The lean management process also known as Toyota Manufacturing Process (TPS) or lean manufacturing encompasses tools and techniques that were established in order to provide the best quality product with the fastest lead time at the lowest cost. The following paper presents a study that focused on improving labor efficiency at one of the Big Three (Ford, GM, Chrysler LLC) domestic automotive facility in North America. The objective of the study was to utilize several lean management tools in order to optimize the efficiency and utilization levels at the “Pre- Marriage” chassis area in a truck manufacturing and assembly facility. Utilizing three different lean tools (i.e. Standardization of work, 7 Wastes, and 5S) this research was able to improve efficiency by 51%, utilization by 246%, and reduce operations by 14%. The return on investment calculated based on the improvements made was 284%.

Keywords: Lean Manufacturing, Standardized Work, Operation Efficiency and Utilization, Operations Management.

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251 The Long-Term Effects of Using the Energy Box on Energy Poor Households in the Private Rental Sector in the Netherlands

Authors: B. E. Weber, N. Vrielink, M. G. Rietbergen

Abstract:

This paper explores the long-term effects of the Energy Box trajectory on households in the private rental sector, specifically households experiencing energy poverty. The concept of energy poverty has been getting increasing attention among policymakers over the past few years. In the Netherlands, as far as we know, there are no national policies on alleviating energy poverty, which negatively impacts energy-poor households. The Energy Box can help households experiencing energy poverty by stimulating them to improve the energy efficiency of their home by changing their energy-saving behavior. Important long-term effects are that respondents indicate that they live in a more environmentally friendly way and that they save money on their energy bills. Households feel engaged with the concept of energy-saving and can see the benefits of changing their energy-saving behavior. Respondents perceived the Energy Box as a means to live more environmentally friendly, instead of it solely being a means to save money on energy bills. The findings show that most respondents signed up for the Energy Box are interested in energy-saving as a lifestyle choice instead of a financial choice, which would likely be the case for households experiencing energy poverty.

Keywords: Energy-saving behavior, energy poverty, poverty, private rental sector.

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250 FPGA Based Longitudinal and Lateral Controller Implementation for a Small UAV

Authors: Hafiz ul Azad, Dragan V.Lazic, Waqar Shahid

Abstract:

This paper presents implementation of attitude controller for a small UAV using field programmable gate array (FPGA). Due to the small size constrain a miniature more compact and computationally extensive; autopilot platform is needed for such systems. More over UAV autopilot has to deal with extremely adverse situations in the shortest possible time, while accomplishing its mission. FPGAs in the recent past have rendered themselves as fast, parallel, real time, processing devices in a compact size. This work utilizes this fact and implements different attitude controllers for a small UAV in FPGA, using its parallel processing capabilities. Attitude controller is designed in MATLAB/Simulink environment. The discrete version of this controller is implemented using pipelining followed by retiming, to reduce the critical path and thereby clock period of the controller datapath. Pipelined, retimed, parallel PID controller implementation is done using rapidprototyping and testing efficient development tool of “system generator", which has been developed by Xilinx for FPGA implementation. The improved timing performance enables the controller to react abruptly to any changes made to the attitudes of UAV.

Keywords: Field Programmable gate array (FPGA), Hardwaredescriptive Language (HDL), PID, Pipelining, Retiming, XilinxSystem Generator.

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249 Uptake of Off-site Construction: Benefit and Future Application

Authors: Faisal Alazzaz, Andrew Whyte

Abstract:

Off-site construction methods have played an important role in the construction sector in the past few decades. It is increasingly becoming a major alternative technique and strategic direction compared to traditional in-situ method. It produces a significant amount of value for the construction industry and the economy more generally. To date, an impressive number of studies have been lunched on the perceived perception of off-site construction. However, it seems that a quantifying benefit on the offsite construction area is lacking. Therefore, this paper examines the recent research literature on the benefits of off- site construction and provides future direction. In the beginning, this paper provides a brief history and current value of the off-site construction followed by a detailed discussion on the benefit of off-site construction. These benefits include but not limited to time saving, quality improvement, relieving skills shortages, cost reduction and productivity improvement. Toward this end, off-site construction should learn from other productive industry similar to services or manufacturing industry by applying operational management tools and techniques with extensive focus on employee empowerment will shed the light on future uptake of Off-site construction. This study is of value in providing scholars have a clear picture of perceived benefit of off-site construction research and give an opportunities for future uptake of off-site method.

Keywords: Building projects, Employer empowerment, Off-site construction benefits, Productivity.

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248 Lean Environmental Management Integration System (LEMIS) Framework Development

Authors: Puvanasvaran, A. P., Suresh V., N. Norazlin

Abstract:

The Lean Environmental Management Integration System (LEMIS) framework development is integration between lean core element and ISO 14001. The curiosity on the relationship between continuous improvement and sustainability of lean implementation has influenced this study toward LEMIS. Characteristic of ISO 14001 standard clauses and core elements of lean principles are explored from past studies and literature reviews. Survey was carried out on ISO 14001 certified companies to examine continual improvement by implementing the ISO 14001 standard. The study found that there is a significant and positive relationship between Lean Principles: value, value stream, flow, pull and perfection with the ISO 14001 requirements. LEMIS is significant to support the continuous improvement and sustainability. The integration system can be implemented to any manufacturing company. It gives awareness on the importance on why organizations need to sustain its environmental management system. In the meantime, the lean principle can be adapted in order to streamline daily activities of the company. Throughout the study, it had proven that there is no sacrifice or trade-off between lean principles with ISO 14001 requirements. The framework developed in the study can be further simplified in the future, especially the method of crossing each sub requirements of ISO 14001 standard with the core elements of Lean principles in this study.

Keywords: LEMIS, ISO 14001, integration, framework.

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247 The Nature of Origin of New Criminal Occurrences in Gjakova Region: Cultural and Criminological “Intersection” in 1999-2009

Authors: Bekim Avdiaj

Abstract:

The transition period of Kosovo society brought fundamental changes in all the spheres of organizing life. This was the period when also in the cultural tradition the biggest movement and an emerging from ‘isolation’ or from the ‘shell’ occurred. Transformation of the traditional and embracing of the modern began here. The same was experienced and is currently being experienced also by Gjakova and its surrounding which is historically renowned for its great tradition and culture. The population of this region is actually facing a transition from the traditional system into the modern one and quite often with huge leaps. These ‘movements’ or ‘evolutions’ of the society of this region, besides the numerous positive things it ‘harvested’, also brought things that do not at all correspond with their tradition as well as new criminal occurrences which in the past were not present in this area. Furthermore, some of the ‘new’ behaviors that are embraced from other ‘cultures’ and ‘civilizations’, and which are often exceeded, are quite perturbing. The security situation is also worrying, particularly following the appearance of some new criminal occurrences. Therefore, with this research paper we will strive to analyze the new cultural “intersections” as well as the nature of the origin of some new very worrying criminal occurrences. We will present there also some factors inciting into these occurrences, which were confessed by the persons involved in these criminal occurrences and who come from this very region.

Keywords: Crime, culture, Gjakova region, occurrence.

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246 Comparison of Selected Behavioural Patterns of German Shepherd Puppies in Open-Field Test by Practical Assessment Report

Authors: Igor Miňo, Lenka Lešková

Abstract:

Over the past 80 years, open-field method has evolved as a commonly used tool for the analysis of animal behaviour. The study was carried out using 50 kennel-reared purebred puppies of the German Shepherd dog breed. All dogs were tested in 5th, 7th, and 9th week of age. For the purpose of behavioural analysis, an open-field evaluation report was designed prior to testing to ensure the most convenient, rapid, and suitable way to assess selected behavioural patterns in field conditions. Onset of vocalisation, intensity of vocalisation, level of physical activity, response to sound, and overall behaviour was monitored in the study. Correlations between measures of height, weight and chest circumference, and behavioural characteristics in the 5th, 7th, and 9th week of age were not statistically significant. Onset of vocalisation, intensity of vocalisation, level of physical activity and response to sound differed on statistically significant level between 5th, 7th, and 9th week of age. Results suggest that our practical assessment report may be used as an applicable method to evaluate the suitability of service dog puppies for future working roles.

Keywords: Dog, behaviour, open-field, testing.

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245 Real-time Network Anomaly Detection Systems Based on Machine-Learning Algorithms

Authors: Zahra Ramezanpanah, Joachim Carvallo, Aurelien Rodriguez

Abstract:

This paper aims to detect anomalies in streaming data using machine learning algorithms. In this regard, we designed two separate pipelines and evaluated the effectiveness of each separately. The first pipeline, based on supervised machine learning methods, consists of two phases. In the first phase, we trained several supervised models using the UNSW-NB15 data set. We measured the efficiency of each using different performance metrics and selected the best model for the second phase. At the beginning of the second phase, we first, using Argus Server, sniffed a local area network. Several types of attacks were simulated and then sent the sniffed data to a running algorithm at short intervals. This algorithm can display the results of each packet of received data in real-time using the trained model. The second pipeline presented in this paper is based on unsupervised algorithms, in which a Temporal Graph Network (TGN) is used to monitor a local network. The TGN is trained to predict the probability of future states of the network based on its past behavior. Our contribution in this section is introducing an indicator to identify anomalies from these predicted probabilities.

Keywords: Cyber-security, Intrusion Detection Systems, Temporal Graph Network, Anomaly Detection.

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244 Numerical Simulation of Punching Shear of Flat Plates with Low Reinforcement

Authors: Fatema-Tuz-Zahura, Raquib Ahsan

Abstract:

Punching shear failure is usually the governing failure mode of flat plate structures. Punching failure is brittle in nature which induces more vulnerability to this type of structure. In the present study, a 3D finite element model of a flat plate with low reinforcement ratio and without any transverse reinforcement has been developed. Punching shear stress and the deflection data were obtained on the surface of the flat plate as well as through the thickness of the model from numerical simulations. The obtained data were compared with the experimental results. Variation of punching stress with respect to deflection as obtained from numerical results is found to be in good agreement with the experimental results; the range of variation of punching stress is within 5%. The numerical simulation shows an early and gradual onset of nonlinearity, whereas the same is late and abrupt as observed in the experimental results. The range of variation of punching stress for different slab thicknesses between experimental and numerical results is less than 15%. The developed numerical model is useful to complement available punching test series performed in the past. The results obtained from the numerical model will be helpful for designing retrofitting schemes of flat plates.

Keywords: Flat plate, finite element model, punching shear, reinforcement ratio.

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243 RFU Based Computational Unit Design For Reconfigurable Processors

Authors: M. Aqeel Iqbal

Abstract:

Fully customized hardware based technology provides high performance and low power consumption by specializing the tasks in hardware but lacks design flexibility since any kind of changes require re-design and re-fabrication. Software based solutions operate with software instructions due to which a great flexibility is achieved from the easy development and maintenance of the software code. But this execution of instructions introduces a high overhead in performance and area consumption. In past few decades the reconfigurable computing domain has been introduced which overcomes the traditional trades-off between flexibility and performance and is able to achieve high performance while maintaining a good flexibility. The dramatic gains in terms of chip performance and design flexibility achieved through the reconfigurable computing systems are greatly dependent on the design of their computational units being integrated with reconfigurable logic resources. The computational unit of any reconfigurable system plays vital role in defining its strength. In this research paper an RFU based computational unit design has been presented using the tightly coupled, multi-threaded reconfigurable cores. The proposed design has been simulated for VLIW based architectures and a high gain in performance has been observed as compared to the conventional computing systems.

Keywords: Configuration Stream, Configuration overhead, Configuration Controller, Reconfigurable devices.

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242 Inversion of Electrical Resistivity Data: A Review

Authors: Shrey Sharma, Gunjan Kumar Verma

Abstract:

High density electrical prospecting has been widely used in groundwater investigation, civil engineering and environmental survey. For efficient inversion, the forward modeling routine, sensitivity calculation, and inversion algorithm must be efficient. This paper attempts to provide a brief summary of the past and ongoing developments of the method. It includes reviews of the procedures used for data acquisition, processing and inversion of electrical resistivity data based on compilation of academic literature. In recent times there had been a significant evolution in field survey designs and data inversion techniques for the resistivity method. In general 2-D inversion for resistivity data is carried out using the linearized least-square method with the local optimization technique .Multi-electrode and multi-channel systems have made it possible to conduct large 2-D, 3-D and even 4-D surveys efficiently to resolve complex geological structures that were not possible with traditional 1-D surveys. 3-D surveys play an increasingly important role in very complex areas where 2-D models suffer from artifacts due to off-line structures. Continued developments in computation technology, as well as fast data inversion techniques and software, have made it possible to use optimization techniques to obtain model parameters to a higher accuracy. A brief discussion on the limitations of the electrical resistivity method has also been presented.

Keywords: Resistivity, inversion, optimization.

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241 Enhancing Experiential Learning in a Smart Flipped Classroom: A Case Study

Authors: Fahri Benli, Sitalakshmi Venkatraman, Ye Wei, Fiona Wahr

Abstract:

A flipped classroom which is a form of blended learning shifts the focus from a teacher-centered approach to a learner-centered approach. However, not all learners are ready to take the active role of knowledge and skill acquisition through a flipped classroom and they continue to delve in a passive mode of learning. This challenges educators in designing, scaffolding and facilitating in-class activities for students to have active learning experiences in a flipped classroom environment. Experiential learning theories have been employed by educators in the past in physical classrooms based on the principle that knowledge could be actively developed through direct experience. However, with more of online teaching witnessed recently, there are inherent limitations in designing and simulating an experiential learning activity for an online environment. In this paper, we explore enhancing experiential learning using smart digital tools that could be employed in a flipped classroom within a higher education setting. We present the use of smart collaborative tools online to enhance the experiential learning activity to teach higher-order cognitive concepts of business process modeling as a case study.

Keywords: Experiential learning, flipped classroom, smart software tools, online learning higher-order learning attributes.

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240 User’s Susceptibility Factors to Malware Attacks: A Systemic Literature Review

Authors: Awad A. Younis, Elise Stronberg, Shifa Noor

Abstract:

Users’ susceptibility to malware attacks have been noticed in the past few years. Investigating the factors that make a user vulnerable to those attacks is critical because they can be utilized to set up proactive strategies such as awareness and education to mitigate the impacts of those attacks. Demographic, behavioral, and cultural vulnerabilities are the main factors that make users susceptible to malware attacks. It is challenging, however, to draw more general conclusions based on those factors due to the varieties in the type of users and different types of malware. Therefore, we conducted a systematic literature review (SLR) of the existing research for user susceptibility factors to malware attacks. The results showed that all demographic factors are consistently associated with malware infection regardless of the users' type except for age and gender. Besides, the association of culture and personality factors with malware infection is consistent in most of the selected studies and for all types of users. Moreover, malware infection varies based on age, geographic location, and host types. We propose that future studies should carefully take into consideration the type of users because different users may be exposed to different threats or targeted based on their user domains’ characteristics. Additionally, as different types of malware use different tactics to trick users, taking the malware types into consideration is important.

Keywords: cybersecurity, malware, users, demographics, personality, culture, systematic literature review

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239 Students' Acceptance of Incorporating Emerging Communication Technologies in Higher Education in Kuwait

Authors: Bashaiar Alsanaa

Abstract:

Never has a revolution affected all aspects of humanity as the communication revolution during the past two decades. This revolution, with all its advances and utilities, swept the world thus becoming an integral part of our lives, hence giving way to emerging applications at the social, economic, political, and educational levels. More specifically, such applications have changed the delivery system through which learning is acquired by students. Interaction with educators, accessibility to content, and creative delivery options are but a few facets of the new learning experience now being offered through the use of technology in the educational field. With different success rates, third world countries have tried to pace themselves with use of educational technology in advanced parts of the world. One such country is the small rich-oil state of Kuwait which has tried to adopt the e-educational model, however, an evaluation of such trial is yet to be done. This study aimed to fill the void of research conducted around that topic. The study explored students' acceptance of incorporating communication technologies in higher education in Kuwait. Students' responses to survey questions presented an overview of the e-learning experience in this country, and drew a framework through which implications and suggestions for future research were discussed to better serve the advancement of e-education in developing countries.

Keywords: Communication technologies, E-learning, Kuwait, Social media

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238 Effect of Zeolite on the Decomposition Resistance of Organic Matter in Tropical Soils under Global Warming

Authors: Mai Thanh Truc, Masao Yoshida

Abstract:

Global temperature had increased by about 0.5oC over the past century, increasing temperature leads to a loss or a decrease of soil organic matter (SOM). Whereas soil organic matter in many tropical soils is less stable than that of temperate soils, and it will be easily affected by climate change. Therefore, conservation of soil organic matter is urgent issue nowadays. This paper presents the effect of different doses (5%, 15%) of Ca-type zeolite in conjunction with organic manure, applied to soil samples from Philippines, Paraguay and Japan, on the decomposition resistance of soil organic matter under high temperature. Results showed that a remain or slightly increase the C/N ratio of soil. There are an increase in percent of humic acid (PQ) that extracted with Na4P2O7. A decrease of percent of free humus (fH) after incubation was determined. A larger the relative color intensity (RF) value and a lower the color coefficient (6logK) value following increasing zeolite rates leading to a higher degrees of humification. The increase in the aromatic condensation of humic acid (HA) after incubation, as indicates by the decrease of H/C and O/C ratios of HA. This finding indicates that the use of zeolite could be beneficial with respect to SOM conservation under global warming condition.

Keywords: Global warming, Humic substances, Soil organicmatter, Zeolite.

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237 Viewers of Advertisements in Television and Cinema in the Shadow of Visuality

Authors: Mete Kazaz

Abstract:

Despite the internet, which is one of the mass media that has become quite common in recent years, the relationship of Advertisement with Television and Cinema, which have always drawn attention of researchers as basic media and where visual use is in the foreground, have also become the subject of various studies. Based on the assumption that the known fundamental effects of advertisements on consumers are closely related to the creative process of advertisements as well as the nature and characteristics of the medium where they are used, these basic mass media (Television and Cinema) and the consumer motivations of the advertisements they broadcast have become a focus of study. Given that the viewers of the mass media in question have shifted from a passive position to a more active one especially in recent years and approach contents of advertisements, as they do all contents, in a more critical and “pitiless" manner, it is possible to say that individuals make more use of advertisements than in the past and combine their individual goals with the goals of the advertisements. This study, which aims at finding out what the goals of these new individual advertisement use are, how they are shaped by the distinct characteristics of Television and Cinema, where visuality takes precedence as basic mass media, and what kind of places they occupy in the minds of consumers, has determined consumers- motivations as: “Entertainment", “Escapism", “Play", “Monitoring/Discovery", “Opposite Sex" and “Aspirations and Role Models". This study intends to reveal the differences or similarities among the needs and hence the gratifications of viewers who consume advertisements on Television or at the Cinema, which are two basic media where visuality is prioritized.

Keywords: Cinema, Television, Viewers of Advertisements.

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236 Tribological Behaviour Improvement of Lubricant Using Copper (II) Oxide Nanoparticles as Additive

Authors: M. A. Hassan, M. H. Sakinah, K. Kadirgama, D. Ramasamy, M. M. Noor, M. M. Rahman

Abstract:

Tribological properties that include nanoparticles are an alternative to improve the tribological behaviour of lubricating oil, which has been investigated by many researchers for the past few decades. Various nanostructures can be used as additives for tribological improvement. However, this also depends on the characteristics of the nanoparticles. In this study, tribological investigation was performed to examine the effect of CuO nanoparticles on the tribological behaviour of Syntium 800 SL 10W−30. Three parameters used in the analysis using the wear tester (piston ring) were load, revolutions per minute (rpm), and concentration. The specifications of the nanoparticles, such as size, concentration, hardness, and shape, can affect the tribological behaviour of the lubricant. The friction and wear experiment was conducted using a tribo-tester and the Response Surface Methodology method was used to analyse any improvement of the performance. Therefore, two concentrations of 40 nm nanoparticles were used to conduct the experiments, namely, 0.005 wt % and 0.01 wt % and compared with base oil 0 wt % (control). A water bath sonicator was used to disperse the nanoparticles in base oil, while a tribo-tester was used to measure the coefficient of friction and wear rate. In addition, the thermal properties of the nanolubricant were also measured. The results have shown that the thermal conductivity of the nanolubricant was increased when compared with the base oil. Therefore, the results indicated that CuO nanoparticles had improved the tribological behaviour as well as the thermal properties of the nanolubricant oil.

Keywords: Concentration, improvement, tribological, Copper (II) oxide, nanolubricant.

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235 Design and Control Strategy of Diffused Air Aeration System

Authors: Doaa M. Atia, Faten H. Fahmy, Ninet M. Ahmed, Hassen T. Dorrah

Abstract:

During the past decade, pond aeration systems have been developed which will sustain large quantities of fish and invertebrate biomass. Dissolved Oxygen (DO) is considered to be among the most important water quality parameters in fish culture. Fishponds in aquaculture farms are usually located in remote areas where grid lines are at far distance. Aeration of ponds is required to prevent mortality and to intensify production, especially when feeding is practical, and in warm regions. To increase pond production it is necessary to control dissolved oxygen. Artificial intelligence (AI) techniques are becoming useful as alternate approaches to conventional techniques or as components of integrated systems. They have been used to solve complicated practical problems in various areas and are becoming more and more popular nowadays. This paper presents a new design of diffused aeration system using fuel cell as a power source. Also fuzzy logic control Technique (FLC) is used for controlling the speed of air flow rate from the blower to air piping connected to the pond by adjusting blower speed. MATLAB SIMULINK results show high performance of fuzzy logic control (FLC).

Keywords: aeration system, Fuel cell, Artificial intelligence (AI) techniques, fuzzy logic control

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234 A Maximum Power Point Tracker for PV Panels Using SEPIC Converter

Authors: S. Ganesh, J. Janani, G. Besliya Angel

Abstract:

Photovoltaic (PV) energy is one of the most important renewable energy sources. Maximum Power Point Tracking (MPPT) techniques should be used in photovoltaic systems to maximize the PV panel output power by tracking continuously the maximum power point which depends on panel’s temperature and on irradiance conditions. Incremental conductance control method has been used as MPPT algorithm. The methodology is based on connecting a pulse width modulated dc/dc SEPIC converter, which is controlled by a microprocessor based unit. The SEPIC converter is one of the buck-boost converters which maintain the output voltage as constant irrespective of the solar isolation level. By adjusting the switching frequency of the converter the maximum power point has been achieved. The main difference between the method used in the proposed MPPT systems and other technique used in the past is that PV array output power is used to directly control the dc/dc converter thus reducing the complexity of the system. The resulting system has high efficiency, low cost and can be easily modified. The tracking capability has been verified experimentally with a 10 W solar panel under a controlled experimental setup. The SEPIC converter and their control strategies has been analyzed and simulated using Simulink/Matlab software.

Keywords: Maximum Power Point Tracking, Microprocessor, PV Module, SEPIC Converter.

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233 The Frame Analysis and Testing for Student Formula

Authors: Tanawat Limwathanagura, Chartree Sithananun, Teekayu Limchamroon, Thanyarat Singhanart

Abstract:

The objective of this paper is to study the analysis and testing for determining the torsional stiffness of the student formula-s space frame. From past study, the space frame for Chulalongkorn University Student Formula team used in 2011 TSAE Auto Challenge Student Formula in Thailand was designed by considering required mass and torsional stiffness based on the numerical method and experimental method. The numerical result was compared with the experimental results to verify the torsional stiffness of the space frame. It can be seen from the large error of torsional stiffness of 2011 frame that the experimental result can not verify by the numerical analysis due to the different between the numerical model and experimental setting. In this paper, the numerical analysis and experiment of the same 2011 frame model is performed by improving the model setting. The improvement of both numerical analysis and experiment are discussed to confirm that the models from both methods are same. After the frame was analyzed and tested, the results are compared to verify the torsional stiffness of the frame. It can be concluded that the improved analysis and experiments can used to verify the torsional stiffness of the space frame.

Keywords: Space Frame, Student Formula, Torsional Stiffness, TSAE Auto Challenge

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232 A Review: Comparative Analysis of Different Categorical Data Clustering Ensemble Methods

Authors: S. Sarumathi, N. Shanthi, M. Sharmila

Abstract:

Over the past epoch a rampant amount of work has been done in the data clustering research under the unsupervised learning technique in Data mining. Furthermore several algorithms and methods have been proposed focusing on clustering different data types, representation of cluster models, and accuracy rates of the clusters. However no single clustering algorithm proves to be the most efficient in providing best results. Accordingly in order to find the solution to this issue a new technique, called Cluster ensemble method was bloomed. This cluster ensemble is a good alternative approach for facing the cluster analysis problem. The main hope of the cluster ensemble is to merge different clustering solutions in such a way to achieve accuracy and to improve the quality of individual data clustering. Due to the substantial and unremitting development of new methods in the sphere of data mining and also the incessant interest in inventing new algorithms, makes obligatory to scrutinize a critical analysis of the existing techniques and the future novelty. This paper exposes the comparative study of different cluster ensemble methods along with their features, systematic working process and the average accuracy and error rates of each ensemble methods. Consequently this speculative and comprehensive analysis will be very useful for the community of clustering practitioners and also helps in deciding the most suitable one to rectify the problem in hand.

Keywords: Clustering, Cluster Ensemble methods, Co-association matrix, Consensus function, Median partition.

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231 Expelling Policy Based Buffer Control during Congestion in Differentiated Service Routers

Authors: Kumar Padmanabh, Rajarshi Roy

Abstract:

In this paper a special kind of buffer management policy is studied where the packet are preempted even when sufficient space is available in the buffer for incoming packets. This is done to congestion for future incoming packets to improve QoS for certain type of packets. This type of study has been done in past for ATM type of scenario. We extend the same for heterogeneous traffic where data rate and size of the packets are very versatile in nature. Typical example of this scenario is the buffer management in Differentiated Service Router. There are two aspects that are of interest. First is the packet size: whether all packets have same or different sizes. Second aspect is the value or space priority of the packets, do all packets have the same space priority or different packets have different space priorities. We present two types of policies to achieve QoS goals for packets with different priorities: the push out scheme and the expelling scheme. For this work the scenario of packets of variable length is considered with two space priorities and main goal is to minimize the total weighted packet loss. Simulation and analytical studies show that, expelling policies can outperform the push out policies when it comes to offering variable QoS for packets of two different priorities and expelling policies also help improve the amount of admissible load. Some other comparisons of push out and expelling policies are also presented using simulations.

Keywords: Buffer Management Policy, Diffserv, ATM, Pushout Policy, Expeling Policy.

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230 Importance of Standards in Engineering and Technology Education

Authors: Ahmed S. Khan, Amin Karim

Abstract:

During the past several decades, the economy of each nation has been significantly affected by globalization and technology. Government regulations and private sector standards affect a majority of world trade. Countries have been working together to establish international standards in almost every field. As a result, workers in all sectors need to have an understanding of standards. Engineering and technology students must not only possess an understanding of engineering standards and applicable government codes, but also learn to apply them in designing, developing, testing and servicing products, processes and systems. Accreditation Board for Engineering & Technology (ABET) criteria for engineering and technology education require students to learn and apply standards in their class projects. This paper is a follow-up of a 2006-2009 NSF initiative awarded to IEEE to help develop tutorials and case study modules for students and encourage standards education at college campuses. It presents the findings of a faculty/institution survey conducted through various U.S.-based listservs representing the major engineering and technology disciplines. The intent of the survey was to the gauge the status of use of standards and regulations in engineering and technology coursework and to identify benchmark practices. In light of survey findings, recommendations are made to standards development organizations, industry, and academia to help enhance the use of standards in engineering and technology curricula.

Keywords: Standards, regulations, ABET, IEEE, engineering and technology curricula.

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