Search results for: tax compliance

Authors: Tsu-Yun Chiu, Tsung-Hsueh Lu, Tain-Junn Cheng

Abstract:

Background: Traditional chronic disease management did not pay attention to effects of geographic factors on the compliance of treatment regime, which resulted in geographic inequality in outcomes of chronic disease management. This study aims to examine the geographic distribution and clustering of quality indicators of diabetes care. Method: We first extracted address, demographic information and quality of care indicators (number of visits, complications, prescription and laboratory records) of patients with diabetes for 2014 from medical information system in a medical center in Tainan City, Taiwan, and the patients’ addresses were transformed into district- and village-level data. We then compared the differences of geographic distribution and clustering of quality of care indicators between districts and villages. Despite the descriptive results, rate ratios and 95% confidence intervals (CI) were estimated for indices of care in order to compare the quality of diabetes care among different areas. Results: A total of 23,588 patients with diabetes were extracted from the hospital data system; whereas 12,716 patients’ information and medical records were included to the following analysis. More than half of the subjects in this study were male and between 60-79 years old. Furthermore, the quality of diabetes care did indeed vary by geographical levels. Thru the smaller level, we could point out clustered areas more specifically. Fuguo Village (of Yongkang District) and Zhiyi Village (of Sinhua District) were found to be “hotspots” for nephropathy and cerebrovascular disease; while Wangliau Village and Erwang Village (of Yongkang District) would be “coldspots” for lowest proportion of ≥80% compliance to blood lipids examination. On the other hand, Yuping Village (in Anping District) was the area with the lowest proportion of ≥80% compliance to all laboratory examination. Conclusion: In spite of examining the geographic distribution, calculating rate ratios and their 95% CI could also be a useful and consistent method to test the association. This information is useful for health planners, diabetes case managers and other affiliate practitioners to organize care resources to the areas most needed.

Keywords: Geocoding, chronic disease management, quality of diabetes care, rate ratio.

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Authors: Efua Ehiaguina, Haruna Moda

Abstract:

Interest in the development of appropriate safety culture in the oil and gas industry has taken centre stage among stakeholders in the industry. Human behaviour has been identified as a major contributor to occupational accidents, where abnormal activities associated with safety management are taken as normal behaviour. Poor safety culture is one of the major factors that influence employee’s safety behaviour at work, which may consequently result in injuries and accidents and strengthening such a culture can improve workers safety performance. Nigeria oil and gas industry has contributed to the growth and development of the country in diverse ways. However, in terms of safety and health of workers, this industry is a dangerous place to work as workers are often exposed to occupational safety and health hazard. To ascertain the impact of employees’ safety and how it impacts health and safety compliance within the local industry, online safety culture survey targeting frontline workers within the industry was administered covering major subjects that include; perception of management commitment and style of leadership; safety communication method and its resultant impact on employees’ behaviour; employee safety commitment and training needs. The preliminary result revealed that 54% of the participants feel that there is a lack of motivation from the management to work safely. In addition, 55% of participants revealed that employers place more emphasis on work delivery over employee’s safety on the installation. It is expected that the study outcome will provide measures aimed at strengthening and sustaining safety culture in the Nigerian oil and gas industry.

Keywords: Oil and gas safety, safety behaviour, safety culture, safety compliance.

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Authors: Merab Khokhobaia

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Within the framework of this research, the regulatory documents, which are in force in relation to this industry, were analyzed. The main attention is turned to their modernization and necessity of their compliance with European standards. It is a current issue to direct the efforts of state policy on support of business by implementing infrastructural projects, as well as by development of human resources, which may be possible by supporting the relevant higher and vocational studying-educational programs.

Keywords: Regional Development, Tourism Industry, Tourism Policy, Transition.

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Authors: Viktorie Janečková, Petr Šnapka, Marie Mikušová

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This paper aims to initiate an analytical account of the issues of compliance with economy condition for incentive pay system application in an enterprise. Economy is considered one of the conditions for effective incentive pay system application another condition being the achievement of desired efficiency level of the incentive pay system application. Bonus pay system is discussed as an example.

Keywords: Cost analysis, economy, incentive pay system.

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Authors: Md. Omar Bin Harun Khan

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The collapse of the infamous Rana Plaza, a multi-storeyed commercial building in Savar, near Dhaka, Bangladesh has brought with it a plethora of positive and negative consequences. Bangladesh being a key player in the export of clothing, found itself amidst a wave of economic upheaval following this tragic incident that resulted in numerous Bangladeshis, most of whom were factory workers. This paper compares the consequences that the country’s Ready Made Garments (RMG) sector is facing now, two years into the incident. The paper presents a comparison of statistical data from study reports and brings forward perspectives from all dimensions of Labour, Employment and Industrial Relations in Bangladesh following the event. The paper brings across the viewpoint of donor organizations and donor countries, the impacts of several initiatives taken by foreign organizations like the International Labour Organization, and local entities like the Bangladesh Garment Manufacturers and Exporters Association (BGMEA) in order to reinforce compliance and stabilize the shaky foundation that the RMG sector had found itself following the collapse. Focus of the paper remains on the stance taken by the suppliers in Bangladesh, with inputs from buying houses and factories, and also on the reaction of foreign brands. The paper also focuses on the horrific physical, mental and financial implications sustained by the victims and their families, and the consequent uproar from workers in general regarding compliance with work safety and workers’ welfare conditions. The purpose is to get across both sides of the scenario: the economic impact that suppliers / factories/ sellers/ buying houses/exporters have faced in Bangladesh as a result of complete loss of reliability on them regarding working standards; and also to cover the aftershock felt on the other end of the spectrum by the importers/ buyers, particularly the foreign entities, in terms of the sudden accountability of being affiliated with non- compliant factories. The collapse of Rana Plaza has received vast international attention and strong criticism. Nevertheless, the almost immediate strengthening of labourrights and the wholesale reform undertaken on all sides of the supply chain, evidence a move of all local and foreign stakeholders towards greater compliance and taking of precautionary steps for prevention of further disasters. The tragedy that Rana Plaza embodies served as a much-needed epiphany for the soaring RMG Sector of Bangladesh. Prompt co-operation on the part of all stakeholders and regulatory bodies now show a move towards sustainable development, which further ensures safeguarding against any future irregularities and pave the way for steady economic growth.

Keywords: Economy, employment standards, Ranaplaza, RMG.

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Authors: D. Charvatova, C.G. van der Veer

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According to the conception of personnel management, human resource management requires efficient use of human resources. This is ensured by various activities directed towards the area of management. Among these activities there are for example the recruitment of employees, development, strengthening of relations, mutual inspiring, implementation of correct working processes and systems used by individuals or groups.

Keywords: Communication, company, customers, employees, human resource management, manager, organizational structure, personnel management, strategic management.

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Authors: Mehrdad Mahdavi Boroujerdi, Soheil Nazem

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Cloud Computing is a new technology that helps us to use the Cloud for compliance our computation needs. Cloud refers to a scalable network of computers that work together like Internet. An important element in Cloud Computing is that we shift processing, managing, storing and implementing our data from, locality into the Cloud; So it helps us to improve the efficiency. Because of it is new technology, it has both advantages and disadvantages that are scrutinized in this article. Then some vanguards of this technology are studied. Afterwards we find out that Cloud Computing will have important roles in our tomorrow life!

Keywords: Cloud Computing, Grid Computing, Internet as a Platform, On-demand Computing, Software as a Service.

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Authors: Dchieche Amina, Aboulaich Rajae

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Profit and loss sharing suggests an equitable sharing of risks and profits between the parts involved in a financial transaction. Salam is a contract in which advance payment is made for goods to be delivered at a future date. The purpose of this work is to price a new contract for profit and loss sharing based on Salam contract, using Khiyar Al Ghabn which is an agreement of choice in case of misrepresent facts.

Keywords: Islamic finance, Shariah compliance, profit and loss sharing, derivatives, risks, hedging, salam contract.

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Authors: Yusri Yusof

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The paper provides a literature review of the STEPNC compliant research around the world. The first part of this paper focuses on projects based on STEP compliance followed by research and development in this area based on machining operations. Review the literature relating to relevant STEP standards and application in the area of turning centers. This research will review the various research work, carried out from the evolution of STEP-NC of the CNC manufacturing activities. The paper concludes with discussion of the applications in this particular area.

Keywords: STEP-NC, CNC, Machining and Turning.

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Authors: Alexandra O. Savinkina

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We proposed to assess the cohesion of a football team by its subject-goal and subject-value unity according to the A.V. Petrovsky theory. Goal unity was measured by the degree of compliance of the priority targets for various players in the team. Values were estimated by the coincidence of the ideas about a perfect football player. On the basis of the provisional diagnosis of the six teams, we had made the lists of goals and values. The tests were piloted on 35 football teams. The results allowed not only to compare quantitatively the cohesion of the different teams, but also to identify subgroups within the team.

Keywords: Cohesion, football, psychodiagnostic, soccer, sports team, value-orientation unity.

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Authors: Davud Mostafa Tobnaghi

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This paper aims to investigate and emphasize the importance of the grid-connected photovoltaic (PV) systems regarding the intermittent nature of renewable generation, and the characterization of PV generation with regard to grid code compliance. The development of Photovoltaic systems and expansion plans relating to the futuristic in worldwide is elaborated. The most important impacts of grid connected photovoltaic systems on distribution networks as well as the Penetration level of PV system was investigated.

Keywords: Grid-connected photovoltaic system, distribution network, penetration levels, power quality.

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Authors: Revaz Gvelesiani

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The intrinsic contradictions of entrepreneurship development and self-development strategies complicate the task of reaching compliance between the state economic policy and the company entrepreneurship policy: on the one hand, there is a contradiction between the social and the competitive order within economic order policy and on the other hand, the contradiction exists between entrepreneurship strategy and entrepreneurship culture within entrepreneurship policy.

Keywords: Economic Order Policy, Entrepreneurship, Development Contradictions, Self-Development Contradictions.

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Authors: Rosziati Ibrahim, Noraini Ibrahim

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Unified Modeling Language (UML) is a standard language for modeling of a system. UML is used to visually specify the structure and behavior of a system. The system requirements are captured and then converted into UML specification. UML specification uses a set of rules and notations, and diagrams to specify the system requirements. In this paper, we present a tool for developing the UML specification. The tool will ease the use of the notations and diagrams for UML specification as well as increase the understanding and familiarity of the UML specification. The tool will also be able to check the conformance of the diagrams against each other for basic compliance of UML specification.

Keywords: Software Engineering, Unified Modeling Language (UML), UML Specification.

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Authors: Tsung-yin Lin, Yi-yu Lee, Ching-hua Hung

Abstract:

This study focuses on the stress analysis of Mandibular Advancement Devices (MADs), which are considered as a standard treatment of snoring that promoted by American Academy of Sleep Medicine (AASM). Snoring is the most significant feature of sleep-disordered breathing (SDB). SDB will lead to serious problems in human health. Oral appliances are ensured in therapeutic effect and compliance, especially the MADs. This paper proposes a new MAD design, and the finite element analysis (FEA) is introduced to precede the stress simulation for this MAD.

Keywords: Finite element analysis, mandibular advancement devices, mechanical stress, snoring.

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Authors: Farhad Kolahan, M. Hossein Abolbashari, Samaeddin Mohitzadeh

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Several methods are available for weight and shape optimization of structures, among which Evolutionary Structural Optimization (ESO) is one of the most widely used methods. In ESO, however, the optimization criterion is completely case-dependent. Moreover, only the improving solutions are accepted during the search. In this paper a Simulated Annealing (SA) algorithm is used for structural optimization problem. This algorithm differs from other random search methods by accepting non-improving solutions. The implementation of SA algorithm is done through reducing the number of finite element analyses (function evaluations). Computational results show that SA can efficiently and effectively solve such optimization problems within short search time.

Keywords: Simulated annealing, Structural optimization, Compliance, C.V. product.

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Authors: A. Hellany, M.Nagrial, M. Nassereddine, J. Rizk

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As new challenges emerge in power electrical workplace safety, it is the responsibility of the systems designer to seek out new approaches and solutions that address them. Design decisions made today will impact cost, safety and serviceability of the installed systems for 40 or 50 years during the useful life for the owner. Studies have shown that this cost is an order of magnitude of 7 to 10 times the installed cost of the power distribution equipment. This paper reviews some aspects of earthing system design in power substation surrounded by residential houses. The electrical potential rise and split factors are discussed and a few recommendations are provided to achieve a safety voltage in the area beyond the boundary of the substation.

Keywords: EPR, Split Factor, Earthing Design

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Authors: Suhas K, Sripadaraja K

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This paper details few mechanical modeling and design issues of RF MEMS switches. We concentrate on an electrostatically actuated broad side series switch; surface micromachined with a crab leg membrane. The same results are extended to any complex structure. With available experimental data and fabrication results, we present the variation in dynamic performance and compliance of the switch with reference to few design issues, which we find are critical in deciding the dynamic behavior of the switch, without compromise on the RF characteristics. The optimization of pull in voltage, transient time and resonant frequency with regard to these critical design parameters are also presented.

Keywords: Microelectromechanical Systems (MEMS), RadioFrequency MEMS, Modeling, Actuators

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Authors: Wan Hasrulnizzam Wan Mahmood, Mohd Nizam Ab Rahman, Baba Md Deros

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Green supply chain management is an increasingly recognized practice among companies that are seeking to improve environmental performance. Of particular concern is how to arouse organizational awareness and put green activities into practice in order to enhance manufacturing performances. This paper investigates the correlation of green supply chain practices and manufacturing performances in Malaysian certified MS ISO 14000 manufacturing firms. The findings shows that green supply chain practices which that can be denominated product recycling, environmental compliance and optimization have significant influence to some of the manufacturing performances.

Keywords: Green supply chain practice, Manufacturing system performance, Malaysia

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Authors: Marcel Rojahn, Edzard Weber, Norbert Gronau

Abstract:

Terminology is a critical instrument for each researcher. Different terminologies for the same research object may arise in different research communities. By this inconsistency, many synergistic effects get lost. Theories and models will be more understandable and reusable if a common terminology is applied. This paper examines the terminological (in)consistence for the research field of job-shop scheduling by a literature review. There is an enormous variety in the choice of terms and mathematical notation for the same concept. The comparability, reusability and combinability of scheduling methods is unnecessarily hampered by the arbitrary use of homonyms and synonyms. The acceptance in the community of used variables and notation forms is shown by means of a compliance quotient. This is proven by the evaluation of 240 scientific publications on planning methods.

Keywords: Job-shop scheduling, JSP, terminology, notation, standardization.

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Authors: Tudor Deaconescu, Andrea Deaconescu

Abstract:

Deployment of pneumatic muscles in various industrial applications is still in its early days, considering the relative newness of these components. The field of robotics holds particular future potential for pneumatic muscles, especially in view of their specific behaviour known as compliance. The paper presents and discusses an innovative constructive solution for a gripper system mountable on an industrial robot, based on actuation by a linear pneumatic muscle and transmission of motion by gear and rack mechanism. The structural, operational and constructive models of the new gripper are presented, along with some of the experimental results obtained subsequently to the testing of a prototype. Further presented are two control variants of the gripper system, one by means of a 3/2-way fast-switching solenoid valve, the other by means of a proportional pressure regulator. Advantages and disadvantages are discussed for both variants.

Keywords: Gripper system, pneumatic muscle, structural modeling.

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Authors: M. Nassereddine, J. Rizk, A. Hellany, M. Nagrial

Abstract:

The High Voltage (HV) transmission mains into the community necessitate earthing design to ensure safety compliance of the system. Concrete poles are widely used within HV transmission mains; which could have an impact on the earth grid impedance and input impedance of the system from the fault point of view. This paper provides information on concrete pole earthing to enhance the split factor of the system; further, it discusses the deployment of concrete structures in high soil resistivity area to reduce the earth grid system of the plant. This paper introduces the cut off soil resistivity SC ρ when replacing timber poles with concrete ones.

Keywords: Concrete Poles, Earth Grid, EPR, High Voltage, Soil Resistivity.

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Authors: Tsung-yin Lin, Yi-yu Lee

Abstract:

Snoring is prevalent and is the most significant feature of sleep-disordered breathing (SDB). Ignore the therapies of SDB will lead to serious problems in health. Based on the research of mechanisms, diagnosis, and treatments of snoring, oral appliances are ensured in therapeutic effect and compliance, especially the mandibular advancement devices (MADs). Market survey includes commercial product reviews and patent analyses. Due to pay more attention to the sleep medicine, the oral appliances are considered as a standard treatment of snoring that promoted by American Academy of Sleep Medicine (AASM). There are more and more adjustable MADs developed since 1995. According to the patent analyses, there are many drawbacks existed in the present design, such as uncomfortable, high cost, bulky volume, and complex adjustment. In this study, several new designs of the MAD are proposed.

Keywords: mandibular advancement device, mechanism design, patent review

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Authors: M. Pieńko, A. Robak, E. Błazik-Borowa, J. Szer

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This paper presents the results of analysis of 100 full-scale scaffolding structures in terms of compliance with legal acts and safety of use. In 2016 and 2017, authors examined scaffolds in Poland located at buildings which were at construction or renovation stage. The basic elements affecting the safety of scaffolding use such as anchors, supports, platforms, guardrails and toe-boards have been taken into account. All of these elements were checked in each of considered scaffolding. Based on the analyzed scaffoldings, the most common errors concerning assembly process and use of scaffolding were collected. Legal acts on the scaffoldings are not always clear, and this causes many issues. In practice, people realize how dangerous the use of incomplete scaffolds is only when the accident occurs. Despite the fact that the scaffolding should ensure the safety of its users, most accidents on construction sites are caused by fall from a height.

Keywords: Façade scaffolds, load capacity, practice, safety of people.

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Authors: M. Nassereddine, J. Rizk, A. Hellany, M. Nagrial

Abstract:

The prologue of new High Voltage (HV) transmission mains into the community necessitates earthing design to ensure safety compliance of the system. Concrete poles are widely used within HV transmission mains; many retired transmission mains with timber poles are being replaced with concrete ones, green transmission mains are deploying concrete poles. The earthing arrangement of the concrete poles could have an impact on the earth grid impedance also on the input impedance of the system from the fault point of view. This paper endeavors to provide information on the soil resistivity of the area and the deployments of concrete poles. It introduce the cut off soil resistivity value ρ_SC, this value aid in determine the impact of deploying the concrete poles on the earthing system. Multiple cases were discussed in this paper.

Keywords: Soil Resistivity, HV Transmission Mains, Earthing, Safety.

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Authors: M. Jamuna Rani, K. Ramanathan

Abstract:

A steam power plant is housed with various types of equipments like boiler, turbine, heat exchanger etc. These equipments are mainly connected with piping systems. Such a piping layout design depends mainly on stress analysis and flexibility. It will vary with respect to pipe geometrical properties, pressure, temperature, and supports. The present paper is to analyze the presence and effect of hangers and expansion joints in the piping layout/routing using CAESAR-II software. Main aim of piping stress analysis is to provide adequate flexibility for absorbing thermal expansion, code compliance for stresses and displacement incurred in piping system. The design is said to be safe if all these are in allowable range as per code. In this study, a sample problem is considered for analysis as per power piping ASME B31.1 code and the results thus obtained are compared.

Keywords: ASTM B31.1, hanger, expansion joint, CAESAR-II.

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Authors: C. V. Pietreanu, S. E. Zaharia, C. Dinu

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Hazard assessment and risks quantification are key components for estimating the impact of existing regulations. But since regulatory compliance cannot cover all risks in aviation, the authors point out that by studying causal factors and eliminating uncertainty, an accurate analysis can be outlined. The research debuts by making delimitations on notions, as confusion on the terms over time has reflected in less rigorous analysis. Throughout this paper, it will be emphasized the fact that the variation in human performance and organizational factors represent the biggest threat from an operational perspective. Therefore, advanced risk assessment methods analyzed by the authors aim to understand vulnerabilities of the system given by a nonlinear behavior. Ultimately, the mathematical modeling of existing hazards and risks by eliminating uncertainty implies establishing an optimal solution (i.e. risk minimization).

Keywords: Control, human factor, optimization, risk management, uncertainty.

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Authors: Dursun M., Koc F., Ozbay H.

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In this study, a double-sided linear switched reluctance motor (LSRM) drive was investigated as an alternative actuator for vertical linear transportation applications such as a linear elevator door, hospital and subway doors which move linearly and where accurate position control and rapid response is requested. A prototype sliding elevator door that is focused on a home elevator with LSRMs is designed. The motor has 6/4 poles, 3 phases, 8A, 24V, 250 W and 250 N pull forces. Air gap between rotor and translator poles of the designed motor and phase coil-s ideal inductance profile are obtained in compliance with the geometric dimensions. Operation and switching sections as motor and generator has been determined from the inductance profile.

Keywords: Linear switched reluctance motor, sliding door, elevator door, linear motor design.

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Authors: Raluca-Ioana Horea-Şerban, Marinela Istrate

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The first part of the paper analyzes the dynamics of the total fertility rate both at the national and regional level, pointing out the regional disparities in the distribution of this indicator. At the same time, we also focus on the collapse of the number of live births, on the changes in the fertility rate by birth rank, as well as on the failure of acquiring the desired number of children. The second part of the study centres upon a survey applied to urban families with 3 and more than 3 offspring. The preliminary analysis highlights the fact that an increased fertility (more than 3rd rank) is triggered by the parents’ above the average material condition and superior education. The current situation of Romania, which is still passing through a period of relatively rapid demographic changes, marked by numerous convulsions, requires a new approach, in compliance with the recent interpretations appropriate to a new post-transitional demographic regime.

Keywords: Family size intention, fertility rate, regional disparities, third birth rank.

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Authors: Dimitris Balios, Stefanos Tantos

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Economic growth and social evolution are connected to trust relationships in a society. The quality of the accounting information, the tax information system and the tax audit mechanism evolve multiple benefits in an economy. Tax evasion, the illegal practice where people and companies do not pay taxes, is a crime because of the negative effect in economy and society. In this paper, we describe a theoretical framework on the characteristics of a fair and efficient tax auditing information system which could be a tool against tax evasion, a tool for an economy to grow, especially in countries that face fluctuations in economic activity. We conclude that a fair and efficient tax auditing information system increases the reliability of tax administration, improves taxpayers’ tax compliance and causes a developmental trajectory for the economy.

Keywords: Auditing information system, auditing mechanism, tax evasion, taxation, quality of accounting information.

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Authors: Jui-Pin Hung, Qiao-Wen Chang, Kung-Da Wu, Yong-Run Chen

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This study was aimed to investigate the machining stability of a spindle tool with different preloaded amount. To this end, the vibration tests were conducted on the spindle unit with different preload to assess the dynamic characteristics and machining stability of the milling machine. Current results demonstrate that the tool tip frequency response characteristics and the machining stabilities in X and Y direction are affected to change due to the different preload of spindle bearings. As found from the results, a high preloaded spindle tool shows higher limited cutting depth at mid position, while a spindle with low preload shows a higher limited depth. This indicates that the machining stability of a milling machine is affected to vary by the spindle unit when it was assembled with different bearing preload.

Keywords: Dynamic compliance, Bearing preload, Machining stability.

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