Search results for: expenses in travels.
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 80

Search results for: expenses in travels.

50 Using New Technologies for Public Parking in Isfahan City

Authors: M. Ahmadi Baseri, R. Mokhtari Malekabadi, A. Gandomkar

Abstract:

Cities expansion, urban travels increase, the technology development, the automobile price cheapen, and the families' income ascending cause the considerable increase in automobile numbers of the city. This fact has led to the traffic creation and the automobile parking site shortage in the city. Also in Esfahan metropolis, the parking lots shortage has been the great problem of this town; in addition, in designing and constructing of the parking sites the traditional methods are utilized which do not have a reasonable and optimized usage of the valuable urban lands. In this article, by introducing the prefabricate mechanized parking system which is inexpensive, simple and quick, and occupies very small space, therefore provides the high content of parking site for the cities, we can eliminate the parking space shortage difficulty of the cities. The achieved results of this research represent that an optimized utilization of the existent urban spaces for parking site construction has not been accomplished. By employing the new parking site technologies such as mechanization categorized parking sites and the capacity prefabricate mechanized of each parking space have become 8 multiples; in this case, the valuable urban lands can be used in an optimized way.

Keywords: Public parking sites, New parking sites technologies, Prefabricate mechanized parking site, Isfahan City.

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49 Iterative Way to Acquire Information Technology for Defense and Aerospace

Authors: Ahmet Denker, Hakan Gürkan

Abstract:

Defense and Aerospace environment is continuously striving to keep up with increasingly sophisticated Information Technology (IT) in order to remain effective in today-s dynamic and unpredictable threat environment. This makes IT one of the largest and fastest growing expenses of Defense. Hundreds of millions of dollars spent a year on IT projects. But, too many of those millions are wasted on costly mistakes. Systems that do not work properly, new components that are not compatible with old ones, trendy new applications that do not really satisfy defense needs or lost through poorly managed contracts. This paper investigates and compiles the effective strategies that aim to end exasperation with low returns and high cost of Information Technology acquisition for defense; it tries to show how to maximize value while reducing time and expenditure.

Keywords: Iterative process, acquisition management, project management, software economics, requirement analysis.

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48 Bioprocess Optimization Based On Relevance Vector Regression Models and Evolutionary Programming Technique

Authors: R. Simutis, V. Galvanauskas, D. Levisauskas, J. Repsyte

Abstract:

This paper proposes a bioprocess optimization procedure based on Relevance Vector Regression models and evolutionary programming technique. Relevance Vector Regression scheme allows developing a compact and stable data-based process model avoiding time-consuming modeling expenses. The model building and process optimization procedure could be done in a half-automated way and repeated after every new cultivation run. The proposed technique was tested in a simulated mammalian cell cultivation process. The obtained results are promising and could be attractive for optimization of industrial bioprocesses.

Keywords: Bioprocess optimization, Evolutionary programming, Relevance Vector Regression.

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47 Land Use Changes in Two Mediterranean Coastal Regions: Do Urban Areas Matter?

Authors: L. Salvati, D. Smiraglia, S. Bajocco, M. Munafò

Abstract:

This paper focuses on Land Use and Land Cover Changes (LULCC) occurred in the urban coastal regions of the Mediterranean basin in the last thirty years. LULCC were assessed diachronically (1975-2006) in two urban areas, Rome (Italy) and Athens (Greece), by using CORINE land cover maps. In strictly coastal territories a persistent growth of built-up areas at the expenses of both agricultural and forest land uses was found. On the contrary, a different pattern was observed in the surrounding inland areas, where a high conversion rate of the agricultural land uses to both urban and forest land uses was recorded. The impact of city growth on the complex pattern of coastal LULCC is finally discussed.

Keywords: Land use changes, coastal region, Rome, Attica, southern Europe.

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46 Use of Cloud Computing and Smart Devices in Healthcare

Authors: Nikunj Agarwal, M. P. Sebastian

Abstract:

Cloud computing can reduce the start-up expenses of implementing EHR (Electronic Health Records). However, many of the healthcare institutions are yet to implement cloud computing due to the associated privacy and security issues. In this paper, we analyze the challenges and opportunities of implementing cloud computing in healthcare. We also analyze data of over 5000 US hospitals that use Telemedicine applications. This analysis helps to understand the importance of smart phones over the desktop systems in different departments of the healthcare institutions. The wide usage of smartphones and cloud computing allows ubiquitous and affordable access to the health data by authorized persons, including patients and doctors. Cloud computing will prove to be beneficial to a majority of the departments in healthcare. Through this analysis, we attempt to understand the different healthcare departments that may benefit significantly from the implementation of cloud computing.

Keywords: Cloud computing, smart devices, healthcare, telemedicine.

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45 Outbound Tourism in Developed Countries: Analysis of the Trends, Behavior and the Transformation of the Moroccan Demand for International Travels

Authors: M. Boukhrouk, R. Ed-Dali

Abstract:

Outbound tourism in Morocco, as in the majority of developing countries, reveals some of the aspects of inequality between the north and the south. Considered by some researchers as one of the facets of the development crisis, access to tourism and especially international tourism is a chance for a small minority with financial means, while the vast portions of the population dream rather of immigrating to a developed country for the sake of improving their standard of living. The right to travel is also limited by visa requirements, procedures in host countries, security and technical measures and creates discrimination in the practice of tourism. These conditions do not seem to be favorable to the democratization of the practice of international tourism for the populations of the southern countries. This paper is a contribution to the reading of the trends of outbound tourism in developing countries through the example of Morocco. It highlights the different aspects of Moroccan outbound tourism, destinations and the behavior of tourists through an analysis of the offer of a sample of 50 travel agencies. In the same vein, it offers a reading grid of the possibilities offered for the development of outbound tourism and the various existing obstacles to the democratization of international outbound tourism in the southern countries. This reading reveals the transformation in the behavior of Moroccan international tourists as well as the profound changes in Moroccan society, through a model of statistical analysis.

Keywords: Demand, Hajj, Morocco, outbound tourism, tendency, Umrah.

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44 Model of High-Speed Train Energy Consumption

Authors: Romain Bosquet, Pierre-Olivier Vandanjon, Alex Coiret, Tristan Lorino

Abstract:

In the hardening energy context, the transport sector which constitutes a large worldwide energy demand has to be improving for decrease energy demand and global warming impacts. In a controversial situation where subsists an increasing demand for long-distance and high-speed travels, high-speed trains offer many advantages, as consuming significantly less energy than road or air transports. At the project phase of new rail infrastructures, it is nowadays important to characterize accurately the energy that will be induced by its operation phase, in addition to other more classical criteria as construction costs and travel time. Current literature consumption models used to estimate railways operation phase are obsolete or not enough accurate for taking into account the newest train or railways technologies. In this paper, an updated model of consumption for high-speed is proposed, based on experimental data obtained from full-scale tests performed on a new high-speed line. The assessment of the model is achieved by identifying train parameters and measured power consumptions for more than one hundred train routes. Perspectives are then discussed to use this updated model for accurately assess the energy impact of future railway infrastructures.

Keywords: High-speed train, energy, model, track profile, infrastructure

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43 Development of Content Management System with Animated Graph

Authors: Saipunidzam Mahamad, Mohammad Noor Ibrahim, Rozana Kasbon, Chap Samol

Abstract:

Animated graph gives some good impressions in presenting information. However, not many people are able to produce it because the process of generating an animated graph requires some technical skills. This work presents Content Management System with Animated Graph (CMS-AG). It is a webbased system enabling users to produce an effective and interactive graphical report in a short time period. It allows for three levels of user authentication, provides update profile, account management, template management, graph management, and track changes. The system development applies incremental development approach, object-oriented concepts and Web programming technologies. The design architecture promotes new technology of reporting. It also helps user cut off unnecessary expenses, save time and learn new things on different levels of users. In this paper, the developed system is described.

Keywords: Animated Graph, Content Management System.

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42 On the Analysis of Bandwidth Management for Hybrid Load Balancing Scheme in WLANs

Authors: Chutima Prommak, Airisa Jantaweetip

Abstract:

In wireless networks, bandwidth is scare resource and it is essential to utilize it effectively. This paper analyses effects of using different bandwidth management techniques on the network performances of the Wireless Local Area Networks (WLANs) that use hybrid load balancing scheme. In particular, we study three bandwidth management schemes, namely Complete Sharing (CS), Complete Partitioning (CP), and Partial Sharing (PS). Performances of these schemes are evaluated by simulation experiments in term of percentage of network association blocking. Our results show that the CS scheme can provide relatively low blocking percentage in various network traffic scenarios whereas the PS scheme can enhance quality of services of the multimedia traffic with rather small expenses on the blocking percentage of the best effort traffic.

Keywords: Bandwidth management, Load Balancing, WLANs.

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41 Monitoring of Dielectric Losses and Use of Ferrofluids for Bushing Cooling

Authors: S. D. Nedelcut, V. Proca, D. M. Purcaru

Abstract:

At present, the tendency to implement the conditionbased maintenance (CBM), which allows the optimization of the expenses for equipment monitoring, is more and more evident; also, the transformer substations with remote monitoring are increasingly used. This paper reviews all the advantages of the on-line monitoring and presents an equipment for on-line monitoring of bushings, which is the own contribution of specialists who are the authors of this paper. The paper presents a study of the temperature field, using the finite element method. For carrying out this study, the 3D modelling of the above mentioned bushing was performed. The analysis study is done taking into account the extreme thermal stresses, focusing at the level of the first cooling wing section of the ceramic insulator. This fact enables to justify the tanδ variation in time, depending on the transformer loading and the environmental conditions. With a view to reducing the variation of dielectric losses in bushing insulation, the use of ferrofuids instead of mineral oils is proposed.

Keywords: Monitoring, dielectric losses, ferrofluids, bushing.

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40 Two Scenarios for Ultra-Light Overhead Conveyor System in Logistics Applications

Authors: Batin Latif Aylak, Bernd Noche

Abstract:

Overhead conveyor systems are in use in many installations around the world, meeting the widest range of applications possible. Overhead conveyor systems are particularly preferred in automotive industry but also at post offices. Overhead conveyor systems must always be integrated with a logistical process by finding the best way for a cheaper material flow in order to guarantee precise and fast workflows. With their help, any transport can take place without wasting ground and space, without excessive company capacity, lost or damaged products, erroneous delivery, endless travels and without wasting time. Ultra-light overhead conveyor systems are rope-based conveying systems with individually driven vehicles. The vehicles can move automatically on the rope and this can be realized by energy and signals. Crossings are realized by switches. Ultra-light overhead conveyor systems provide optimal material flow, which produces profit and saves time. This article introduces two new ultra-light overhead conveyor designs in logistics and explains their components. According to the explanation of the components, scenarios are created by means of their technical characteristics. The scenarios are visualized with the help of CAD software. After that, assumptions are made for application area. According to these assumptions scenarios are visualized. These scenarios help logistics companies achieve lower development costs as well as quicker market maturity.

Keywords: Logistics, material flow, overhead conveyor.

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39 Characterization of Adhesive Layers in Sandwich Composites by Nondestructive Technique

Authors: E. Barkanov, E. Skukis, M. Wesolowski, A. Chate

Abstract:

New nondestructive technique, namely an inverse technique based on vibration tests, to characterize nonlinear mechanical properties of adhesive layers in sandwich composites is developed. An adhesive layer is described as a viscoelastic isotropic material with storage and loss moduli which are both frequency dependent values in wide frequency range. An optimization based on the planning of experiments and response surface technique to minimize the error functional is applied to decrease considerably the computational expenses. The developed identification technique has been tested on aluminum panels and successfully applied to characterize viscoelastic material properties of 3M damping polymer ISD-112 used as a core material in sandwich panels.

Keywords: Adhesive layer, finite element method, inverse technique, sandwich panel, vibration test, viscoelastic material properties.

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38 Gender, Tutoring and Track in Egyptian Education

Authors: Eman Sh. Sayed, Ray Langsten

Abstract:

In Egypt, girls have traditionally been educationally disadvantaged. This disadvantage, however, has been focused on the failure to enter school. Increasingly it is recognized that girls who ever-enroll are at least as likely to complete primary and secondary education as boys. Still the belief persists that girls, especially those from poor families, will be disadvantaged in terms of school expenditures and the transitions to secondary and higher education. We examine expenditures on tutoring during the final year of preparatory school, and the transition to specific tracks of secondary education. Tests during the last year of preparatory largely determine a student’s educational future. Results show that girls, even girls from poor families, are not disadvantaged in terms of expenditures, whether for tutoring, fees or general expenses. Moreover, girls are more likely than boys to advance to general secondary education, the track that leads to higher education.

Keywords: Gender, Tutoring, Track, Egyptian Education.

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37 Non-Chronological Approach in Crane Girder and Composite Steel Beam Installation: Case Study

Authors: Govindaraj Ramanathan

Abstract:

The time delay and the structural stability are major issues in big size projects due to several factors. Improper planning and poor coordination lead to delay in construction, which sometimes result in reworking or rebuilding. This definitely increases the cost and time of project. This situation stresses the structural engineers to plan out of the limits of contemporary technology utilizing non-chronological approach with creative ideas. One of the strategies to solve this issue is through structural integrity solutions in a cost-effective way. We have faced several problems in a project worth 470 million USD, and one such issue is crane girder installation with composite steel beams. We have applied structural integrity approach with the proper and revised planning schedule to solve the problem efficiently with minimal expenses.

Keywords: Construction management, delay, non-chronological approach, composite beam, structural integrity.

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36 Migration from Commercial to in-House Developed Learning Management Systems

Authors: Lejla A. Bexheti, Visar S. Shehu, Adrian A. Besimi

Abstract:

The Learning Management Systems present learning environment which offers a collection of e-learning tools in a package that allows a common interface and information sharing among the tools. South East European University initial experience in LMS was with the usage of the commercial LMS-ANGEL. After a three year experience on ANGEL usage because of expenses that were very high it was decided to develop our own software. As part of the research project team for the in-house design and development of the new LMS, we primarily had to select the features that would cover our needs and also comply with the actual trends in the area of software development, and then design and develop the system. In this paper we present the process of LMS in-house development for South East European University, its architecture, conception and strengths with a special accent on the process of migration and integration with other enterprise applications.

Keywords: e-learning tools, LMS, migration, user feedback.

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35 Communication Styles of Business Students: A Comparison of Four National Cultures

Authors: Tiina Brandt, Isaac Wanasika

Abstract:

Culturally diverse global companies need to understand cultural differences between leaders and employees from different backgrounds. Communication is culturally contingent and has a significant impact on effective execution of leadership goals. The awareness of cultural variations related to communication and interactions will help leaders modify their own behavior, and consequently improve the execution of goals and avoid unnecessary faux pas. Our focus is on young adults that have experienced cultural integration, culturally diverse surroundings in schools and universities, and cultural travels. Our central research problem is to understand the impact of different national cultures on communication. We focus on four countries with distinct national cultures and spatial distribution. The countries are Finland, Indonesia, Russia and USA. Our sample is based on business students (n = 225) from various backgrounds in the four countries. Their responses of communication and leadership styles were analyzed using ANOVA and post-hoc test. Results indicate that culture impacts on communication behavior. Even young culturally-exposed adults with cultural awareness and experience demonstrate cultural differences in their behavior. Apparently, culture is a deeply seated trait that cannot be completely neutralized by environmental variables. Our study offers valuable input for leadership training programs and for expatriates when recognizing specific differences on leaders’ behavior due to culture.

Keywords: Culture, communication, Finland, Indonesia, Russia, USA.

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34 A Model Suggestion on Competitiveness and Sustainability of SMEs in Developing Countries

Authors: Ahmet Diken, Tahsin Karabulut

Abstract:

The factor which developing countries are in need is capital. Such countries make an effort to increase their income in order to meet their expenses for employment, infrastructure, superstructure investments, education, health and defense. The sole income of the countries is taxes collected from businesses. The businesses should drive profit and return in order to be able to toll. In a world where competition exists, different strategies may be followed by business in developing countries and they must specify their target markets. İn order to minimize cost and maximize profit, SMEs have to concentrate on target markets and select cost oriented strategy. In this study, a theoretical model is suggested that SME firms have to act as cluster between each other, and also must be optimal provider for large scale firms. SMEs’ policy must be supported by public. This relationship can benefit large scale firms to have brand over the world, and this organization increases value added for developing countries.

Keywords: Competitiveness, sustainability, SMEs, developing countries.

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33 Development of Web-Based Remote Desktop to Provide Adaptive User Interfaces in Cloud Platform

Authors: Shuen-Tai Wang, Hsi-Ya Chang

Abstract:

Cloud virtualization technologies are becoming more and more prevalent, cloud users usually encounter the problem of how to access to the virtualized remote desktops easily over the web without requiring the installation of special clients. To resolve this issue, we took advantage of the HTML5 technology and developed web-based remote desktop. It permits users to access the terminal which running in our cloud platform from anywhere. We implemented a sketch of web interface following the cloud computing concept that seeks to enable collaboration and communication among users for high performance computing. Given the development of remote desktop virtualization, it allows to shift the user’s desktop from the traditional PC environment to the cloud platform, which is stored on a remote virtual machine rather than locally. This proposed effort has the potential to positively provide an efficient, resilience and elastic environment for online cloud service. This is also made possible by the low administrative costs as well as relatively inexpensive end-user terminals and reduced energy expenses.

Keywords: Virtualization, Remote Desktop, HTML5, Cloud Computing.

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32 Feasibility Study of Friction Stir Welding Application for Kevlar Material

Authors: Ahmet Taşan, Süha Tirkeş, Yavuz Öztürk, Zafer Bingül

Abstract:

Friction stir welding (FSW) is a joining process in the solid state, which eliminates problems associated with the material melting and solidification, such as cracks, residual stresses and distortions generated during conventional welding. Among the most important advantages of FSW are; easy automation, less distortion, lower residual stress and good mechanical properties in the joining region. FSW is a recent approach to metal joining and although originally intended for aluminum alloys, it is investigated in a variety of metallic materials. The basic concept of FSW is a rotating tool, made of non-consumable material, specially designed with a geometry consisting of a pin and a recess (shoulder). This tool is inserted as spinning on its axis at the adjoining edges of two sheets or plates to be joined and then it travels along the joining path line. The tool rotation axis defines an angle of inclination with which the components to be welded. This angle is used for receiving the material to be processed at the tool base and to promote the gradual forge effect imposed by the shoulder during the passage of the tool. This prevents the material plastic flow at the tool lateral, ensuring weld closure on the back of the pin. In this study, two 4 mm Kevlar® plates which were produced with the Kevlar® fabrics, are analyzed with COMSOL Multiphysics in order to investigate the weldability via FSW. Thereafter, some experimental investigation is done with an appropriate workbench in order to compare them with the analysis results.

Keywords: Analytical modeling, composite materials welding, friction stir welding, heat generation.

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31 Assessing Efficiency Trends in the Indian Sugar Industry

Authors: S. P. Singh

Abstract:

This paper measures technical and scale efficiencies of 40 Indian sugar companies for the period from 2004-05 to 2013-14. The efficiencies are estimated through input-oriented DEA models using one output variable—value of output (VOP) and five input variables—capital cost (CA), employee cost (EMP), raw material (RW), energy & fuel (E&F) and other manufacturing expenses (OME). The sugar companies are classified into integrated and non-integrated categories to know which one achieves higher level of efficiency. Sources of inefficiency in the industry are identified through decomposing the overall technical efficiency (TE) into pure technical efficiency (PTE) and scale efficiency (SE). The paper also estimates input-reduction targets for relatively inefficient companies and suggests measures to improve their efficiency level. The findings reveal that the TE does not evince any trend rather it shows fluctuations across years, largely due to erratic and cyclical pattern of sugar production. Further, technical inefficiency in the industry seems to be driven more by the managerial inefficiency than the scale inefficiency, which implies that TE can be improved through better conversion of inputs into output.

Keywords: Sugar industry, companies, technical efficiency, data envelopment analysis, targets.

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30 Assesing Extension of Meeting System Performance in Information Technology in Defense and Aerospace Project

Authors: Hakan Gürkan, Ahmet Denker

Abstract:

The Ministry of Defense (MoD) spends hundreds of millions of dollars on software to support its infrastructure, operate its weapons and provide command, control, communications, computing, intelligence, surveillance, and reconnaissance (C4ISR) functions. These and other all new advanced systems have a common critical component is information technology. Defense and Aerospace environment is continuously striving to keep up with increasingly sophisticated Information Technology (IT) in order to remain effective in today-s dynamic and unpredictable threat environment. This makes it one of the largest and fastest growing expenses of Defense. Hundreds of millions of dollars spent a year on IT projects. But, too many of those millions are wasted on costly mistakes. Systems that do not work properly, new components that are not compatible with old once, trendily new applications that do not really satisfy defense needs or lost though poorly managed contracts. This paper investigates and compiles the effective strategies that aim to end exasperation with low returns and high cost of Information Technology Acquisition for defense; it tries to show how to maximize value while reducing time and expenditure.

Keywords: Iterative Process, Acquisition Management, Project management, Software Economics, Requirement analysis.

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29 Application of Costing System in the Small and Medium Sized Enterprises (SME) in Turkey

Authors: Hamide Özyürek, Metin Yılmaz

Abstract:

Standard processes, similar and limited production lines, the production of high direct costs will be more accurate than the use of parts of the traditional cost systems in the literature. However, direct costs, overhead expenses, in turn, decrease the burden of increasingly sophisticated production facilities, a situation that led the researchers to look for the cost of traditional systems of alternative techniques. Variety cost management approaches for example Total quality management (TQM), just-in-time (JIT), benchmarking, kaizen costing, targeting cost, life cycle costs (LLC), activity-based costing (ABC) value engineering have been introduced. Management and cost applications have changed over the past decade and will continue to change. Modern cost systems can provide relevant and accurate cost information. These methods provide the decisions about customer, product and process improvement. The aim of study is to describe and explain the adoption and application of costing systems in SME. This purpose reports on a survey conducted during 2014 small and medium sized enterprises (SME) in Ankara. The survey results were evaluated using SPSS18 package program.

Keywords: Cost Accounting, Costing, Modern Costing Systems, Managerial Accounting.

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28 Ultra-Light Overhead Conveyor Systems for Logistics Applications

Authors: Batin Latif Aylak, Bernd Noche

Abstract:

Overhead conveyor systems satisfy by their simple
construction, wide application range and their full compatibility with
other manufacturing systems, which are designed according to
international standards. Ultra-light overhead conveyor systems are
rope-based conveying systems with individually driven vehicles. The
vehicles can move automatically on the rope and this can be realized
by energy and signals. Crossings are realized by switches. Overhead
conveyor systems are particularly used in the automotive industry but
also at post offices. Overhead conveyor systems always must be
integrated with a logistical process by finding the best way for a
cheaper material flow and in order to guarantee precise and fast
workflows. With their help, any transport can take place without
wasting ground and space, without excessive company capacity, lost
or damaged products, erroneous delivery, endless travels and without
wasting time. Ultra-light overhead conveyor systems provide optimal
material flow, which produces profit and saves time. This article
illustrates the advantages of the structure of the ultra-light overhead
conveyor systems in logistics applications and explains the steps of
their system design. After an illustration of the steps, currently
available systems on the market will be shown by means of their
technical characteristics. Due to their simple construction, demands
to an ultra-light overhead conveyor system will be illustrated.

Keywords: Logistics, material flow, overhead conveyor.

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27 On the Influence of Certain Natural Factors on the Sperm Quality and Sexual Behaviour of Rams

Authors: Pascal Constantin, Gîlcă Ioan, Radu Rusu Răzvan, Nacu Gherasim

Abstract:

In the Northern hemisphere, sheep reproduction is seasonal (September-November). Among several natural factors influencing the reproduction status of rams, we studied the daylight length and temperature. Rams from different breeds were studied: Merinos de Palas (half-precocious), Karakul de Botosani (halfbelated) and Turcana (belated breed, low reproductive plasticity). In Merinos de Palas, ejaculate volume during sexual repose is 51.3% from normal quantity. When autumn climate was experimentally induced, ejaculate volume reached 98.45% (Merinos), 94.97% (Karakul) and 97.59% (Turcana). Semen density increased from 1.031-1.033 till 1.035 after exposition to artificial light and temperature conditions. Spermatozoids mobility and sperm pH improved, passing over 82% and 6.75, values identical to those in the natural reproduction season. Behaviour analysis after photoperiodicity indicated that over 83.3% Merinos and Karakul males and all Turcana rams exteriorised normal and intense sexual reflexes. Certain effort and reduced expenses brought rams in good condition, producing higher quantity and quality sperm.

Keywords: natural factors, photoperiodicity, sexual behaviour, Romanian sheep.

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26 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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25 Modeling of Supply Chains Delocalization Problems Taking into Account the New Financial Policies: Case of Multinational Firms Established in OECD Member Countries

Authors: Mouna Benfssahi, Zoubir El Felsoufi

Abstract:

For many enterprises, the delocalization of a part or the totality of their supply chain to low cost countries is the best way to reduce costs and remain competitive against the growing globalized market. This new tendency is driven by logistics advantages, as well as, financial and tax discount offered by the host countries. The objective of this article is to examine the new financial challenges introduced by the project of base erosion and profits shifting (BEPS), published in 2015, and also their impact on the decision of delocalization. In fact, the strategy adopted by multinational firms for determining the transfer price (TP) of goods and services, as well as the shared amount of revenues and expenses have a major impact upon group profit and may contribute to divergent results. In order to get more profit, a coherent decision of delocalization should be based on an evaluation of all the operational and financial characteristics associated with such movement. Therefore, it is interesting to model these new constraints and integrate them in a more global decision model. The established model will enable to measure how much these financial constraints impact the decision of delocalization and will give new helpful directives for enterprise managers.

Keywords: Delocalization, intragroup transaction, multinational firms, optimization model, supply chain management, transfer pricing.

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24 The Evaluation of Costs and Greenhouse Gas Reduction Using Technologies for Energy from Sewage Sludge

Authors: Futoshi Kakuta, Takashi Ishida

Abstract:

Sewage sludge is a biomass resource that can create a solid fuel and electricity. Utilizing sewage sludge as a renewable energy can contribute to the reduction of greenhouse gases. In Japan, the "National Plan for the Promotion of Biomass Utilization" and the “Priority Plan for Social Infrastructure Development" were approved at cabinet meetings in December 2010 and August 2012, respectively, to promote the energy utilization of sewage sludge. This study investigated costs and greenhouse gas emission in different sewage sludge treatments with technologies for energy from sewage sludge. Expenses were estimated based on capital costs and O&M costs including energy consumption of solid fuel plants and biogas power generation plants for sewage sludge. Results showed that the cost of sludge digestion treatment with solid fuel technologies was 8% lower than landfill disposal. The greenhouse gas emission of sludge digestion treatment with solid fuel technologies was also 6,390t as CO2 smaller than landfill disposal. Biogas power generation reduced the electricity of a wastewater treatment plant by 30% and the cost by 5%.

Keywords: Global warming counter measure, energy technology, solid fuel production, biogas.

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23 An Investigation of the Effect of the Different Mix Constituents on Concrete Electric Resistivity

Authors: H. M. Ghasemzadeh, Y. Mohammadi, Gh. Nouri, S. E. Nabavi

Abstract:

Steel corrosion in concrete is considered as a main engineering problems for many countries and lots of expenses has been paid for their repair and maintenance annually. This problem may occur in all engineering structures whether in coastal and offshore or other areas. Hence, concrete structures should be able to withstand corrosion factors existing in water or soil. Reinforcing steel corrosion enhancement can be measured by use of concrete electrical resistance; and maintaining high electric resistivity in concrete is necessary for steel corrosion prevention. Lots of studies devoted to different aspects of the subjects worldwide. In this paper, an evaluation of the effects of W/C ratio, cementitious materials, and percent increase in silica fume were investigated on electric resistivity of high strength concrete. To do that, sixteen mix design with one aggregate grading was planned. Five of them had varying amount of W/C ratio and other eleven mixes was prepared with constant W/C ratio but different amount of cementitious materials. Silica fume and super plasticizer were used with different proportions in all specimens. Specimens were tested after moist curing for 28 days. A total of 80 cube specimens (50 mm) were tested for concrete electrical resistance. Results show that concrete electric resistivity can be increased with increasing amount of cementitious materials and silica fume.

Keywords: Corrosion, Electric resistivity, Mix design, Silica fume

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22 Optimizing Forecasting for Indonesia's Coal and Palm Oil Exports: A Comparative Analysis of ARIMA, ANN, and LSTM Methods

Authors: Mochammad Dewo, Sumarsono Sudarto

Abstract:

The Exponential Triple Smoothing Algorithm approach nowadays, which is used to anticipate the export value of Indonesia's two major commodities, coal and palm oil, has a Mean Percentage Absolute Error (MAPE) value of 30-50%, which may be considered as a "reasonable" forecasting mistake. Forecasting errors of more than 30% shall have a domino effect on industrial output, as extra production adds to raw material, manufacturing and storage expenses. Whereas, reaching an "excellent" classification with an error value of less than 10% will provide new investors and exporters with confidence in the commercial development of related sectors. Industrial growth will bring out a positive impact on economic development. It can be applied for other commodities if the forecast error is less than 10%. The purpose of this project is to create a forecasting technique that can produce precise forecasting results with an error of less than 10%. This research analyzes forecasting methods such as ARIMA (Autoregressive Integrated Moving Average), ANN (Artificial Neural Network) and LSTM (Long-Short Term Memory). By providing a MAPE of 1%, this study reveals that ANN is the most successful strategy for forecasting coal and palm oil commodities in Indonesia.

Keywords: ANN, Artificial Neural Network, ARIMA, Autoregressive Integrated Moving Average, export value, forecast, LSTM, Long Short Term Memory.

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21 Energy Management System with Temperature Rise Prevention on Hybrid Ships

Authors: Asser S. Abdelwahab, Nabil H. Abbasy, Ragi A. Hamdy

Abstract:

Marine shipping has now become one of the major worldwide contributors to pollution and greenhouse gas emissions. Hybrid ships technology based on multiple energy sources has taken a great scope of research to get rid of ship emissions and cut down fuel expenses. Insufficiency between power generated and the demand load to withstand the transient behavior on ships during severe climate conditions will lead to a blackout. Thus, an efficient energy management system (EMS) is a mandatory scope for achieving higher system efficiency while enhancing the lifetime of the onboard storage systems is another salient EMS scope. Considering energy storage system conditions, both the battery state of charge (SOC) and temperature represent important parameters to prevent any malfunction of the storage system that eventually degrades the whole system. In this paper, a two battery packs ratio fuzzy logic control model is proposed. The overall aim is to control the charging/discharging current while including both the battery SOC and temperature in the energy management system. The full designs of the proposed controllers are described and simulated using Matlab. The results prove the successfulness of the proposed controller in stabilizing the system voltage during both loading and unloading while keeping the energy storage system in a healthy condition.

Keywords: energy storage system, fuzzy logic control, hybrid ship, thermal runaway

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