Search results for: financial analysis funding structure
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 10885

Search results for: financial analysis funding structure

10315 The Development of Taiwanese Electronic Medical Record Systems Evaluation Instrument

Authors: Y. Y. Su, K. T. Win, H. C. Chiu

Abstract:

This study used Item Analysis, Exploratory Factor Analysis (EFA) and Reliability Analysis (Cronbach-s α value) to exam the Questions which selected by the Delphi method based on the issue of “Socio-technical system (STS)" and user-centered perspective. A structure questionnaire with seventy-four questions which could be categorized into nine dimensions (healthcare environment, organization behaviour, system quality, medical data quality, service quality, safety quality, user usage, user satisfaction, and organization net benefits) was provided to evaluate EMR of the Taiwanese healthcare environment.

Keywords: Instrument development, Reliability test, Validity test, Electronic Medical Record Evaluation.

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10314 A 0.9 V, High-Speed, Low-Power Tunable Gain Current Mirror

Authors: Hassan Faraji Baghtash

Abstract:

A high-speed current mirror with low-power method of adjusting current gain is presented. The current mirror provides continuous gain adjustment; yet, its gain can simply be programmed digitally, as well. The structure features the ever interesting merits of linear-in-dB gain control scheme and low power/voltage operation. The performance of proposed structure is verified through the simulation in TSMC 0.18 µm CMOS Technology. The proposed tunable gain current mirror structure draws only 18 µW from 0.9 V power supply and can operate at high frequencies up to 550 MHz in the worst case condition of maximum gain setting.

Keywords: Current mirror, current mode, low power, low voltage, tunable circuit, variable current amplifier.

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10313 Sentiment Analysis: Popularity of Candidates for the President of the United States

Authors: Radek Malinský, Ivan Jelínek

Abstract:

This article deals with the popularity of candidates for the president of the United States of America. The popularity is assessed according to public comments on the Web 2.0. Social networking, blogging and online forums (collectively Web 2.0) are for common Internet users the easiest way to share their personal opinions, thoughts, and ideas with the entire world. However, the web content diversity, variety of technologies and website structure differences, all of these make the Web 2.0 a network of heterogeneous data, where things are difficult to find for common users. The introductory part of the article describes methodology for gathering and processing data from Web 2.0. The next part of the article is focused on the evaluation and content analysis of obtained information, which write about presidential candidates.

Keywords: Sentiment Analysis, Web 2.0, Webometrics.

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10312 An MADM Framework toward Hierarchical Production Planning in Hybrid MTS/MTO Environments

Authors: H. Rafiei, M. Rabbani

Abstract:

This paper proposes a new decision making structure to determine the appropriate product delivery strategy for different products in a manufacturing system among make-to-stock, make-toorder, and hybrid strategy. Given product delivery strategies for all products in the manufacturing system, the position of the Order Penetrating Point (OPP) can be located regarding the delivery strategies among which location of OPP in hybrid strategy is a cumbersome task. In this regard, we employ analytic network process, because there are varieties of interrelated driving factors involved in choosing the right location. Moreover, the proposed structure is augmented with fuzzy sets theory in order to cope with the uncertainty of judgments. Finally, applicability of the proposed structure is proven in practice through a real industrial case company. The numerical results demonstrate the efficiency of the proposed decision making structure in order partitioning and OPP location.

Keywords: Hybrid make-to-stock/make-to-order, Multi-attribute decision making, Order partitioning, Order penetration point.

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10311 Molecular Docking on Recomposed versus Crystallographic Structures of Zn-Dependent Enzymes and their Natural Inhibitors

Authors: Tudor Petreuş, Andrei Neamţu, Cristina Dascălu, Paul Dan Sîrbu, Carmen E. Cotrutz

Abstract:

Matrix metalloproteinases (MMP) are a class of structural and functional related enzymes involved in altering the natural elements of the extracellular matrix. Most of the MMP structures are cristalographycally determined and published in WorldWide ProteinDataBank, isolated, in full structure or bound to natural or synthetic inhibitors. This study proposes an algorithm to replace missing crystallographic structures in PDB database. We have compared the results of a chosen docking algorithm with a known crystallographic structure in order to validate enzyme sites reconstruction there where crystallographic data are missing.

Keywords: matrix metalloproteinases, molecular docking, structure superposition, surface complementarity.

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10310 Modeling of a Vehicle Wheel System Having a Built-in Suspension Structure Consisted of Radially Deployed Colloidal Spokes between Hub and Rim

Authors: Barenten Suciu

Abstract:

In this work, by replacing the traditional solid spokes with colloidal spokes, a vehicle wheel with a built-in suspension structure is proposed. Following the background and description of the wheel system, firstly, a vibration model of the wheel equipped with colloidal spokes is proposed, and based on such model the equivalent damping coefficients and spring constants are identified. Then, a modified model of a quarter-vehicle moving on a rough pavement is proposed in order to estimate the transmissibility of vibration from the road roughness to vehicle body. In the end, the optimal design of the colloidal spokes and the optimum number of colloidal spokes are decided in order to minimize the transmissibility of vibration, i.e., to maximize the ride comfort of the vehicle.

Keywords: Built-in suspension, colloidal spoke, intrinsic spring, vibration analysis, wheel.

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10309 Numerical Analysis and Influence of the Parameters on Slope Stability

Authors: Fahim Kahlouche, Alaoua Bouaicha, Sihem Chaîbeddra, Sid-Ali Rafa, Abdelhamid Benouali

Abstract:

A designing of a structure requires its realization on rough or sloping ground. Besides the problem of the stability of the landslide, the behavior of the foundations that are bearing the structure is influenced by the destabilizing effect of the ground’s slope. This article focuses on the analysis of the slope stability exposed to loading by introducing the different factors influencing the slope’s behavior on the one hand, and on the influence of this slope on the foundation’s behavior on the other hand. This study is about the elastoplastic modelization using FLAC 2D. This software is based on the finite difference method, which is one of the older methods of numeric resolution of differential equations system with initial and boundary conditions. It was developed for the geotechnical simulation calculation. The aim of this simulation is to demonstrate the notable effect of shear modulus « G », cohesion « C », inclination angle (edge) « β », and distance between the foundation and the head of the slope on the stability of the slope as well as the stability of the foundation. In our simulation, the slope is constituted by homogenous ground. The foundation is considered as rigid/hard; therefore, the loading is made by the application of the vertical strengths on the nodes which represent the contact between the foundation and the ground. 

Keywords: Slope, shallow foundation, numeric method, FLAC 2D.

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10308 A Multi-Attribute Utility Model for Performance Evaluation of Sustainable Banking

Authors: Sonia Rebai, Mohamed Naceur Azaiez, Dhafer Saidane

Abstract:

In this study, we develop a performance evaluation model based on a multi-attribute utility approach aiming at reaching the sustainable banking (SB) status. This model is built accounting for various banks’ stakeholders in a win-win paradigm. In addition, it offers the opportunity for adopting a global measure of performance as an indication of a bank’s sustainability degree. This measure is referred to as banking sustainability performance index (BSPI). This index may constitute a basis for ranking banks. Moreover, it may constitute a bridge between the assessment types of financial and extra-financial rating agencies. A real application is performed on three French banks.

Keywords: Multi-attribute utility theory, Performance, Sustainable banking.

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10307 Constructing a Fuzzy Net Present Value Method to Evaluating the BOT Sport Facilities

Authors: Huei-Fu Lu

Abstract:

This paper is to develop a fuzzy net present value (FNPV) method by taking vague cash flow and imprecise required rate of return into account for evaluating the value of the Build-Operate-Transfer (BOT) sport facilities. In order to clearly manifest a more realistic capital budgeting model based on the classical net present value (NPV) method, some uncertain financial elements in NPV formula will be fuzzified as triangular fuzzy numbers. Through the conscientious manipulation of fuzzy set theory, we will find that the proposed FNPV model is a more explicit extension of classical (crisp) model and could be more practicable for the financial managers to capture the essence of capital budgeting of sport facilities than non-fuzzy model.

Keywords: Fuzzy sets; Capital budgeting, Sport facility, Net present value (NPV), Build-Operate-Transfer (BOT) scheme

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10306 A Model for Managing Intellectual Property, Commercialisation and Technology Transfer within a Collaborative Research Environment

Authors: J. F. Arthur, R. M. Hodge

Abstract:

The Defence Materials Technology Centre has evolved from the Australian Cooperative Research Centres Program. The Centre receives funding from Government, industry and research sources to fund collaborative research within its participant organisations. The research centre is structured as a company with a small administrative staff and plays the role of the “honest broker” within the collaboration. A corporate culture has been established that is pervasive into the research projects are undertaken. The model is an effective mechanism to deliver outcomes to each of the participant stakeholders.

Keywords: Collaboration, Research Centre.

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10305 Psychological Structure of “Aitys“ as a Process of Oral Creative Competition in Kazakh Traditional Folklore

Authors: S. K. Berdibayeva, Z. Z. Beissenova, A. Z. Ayaganova

Abstract:

the aim of this study was to analyze ethnopsychological content of “Aitys" as a process of creative competition in Kazakh traditional folklore by means of Transaction analysis (three types of Ego states are Parent, Adult and Child). “Aitys" is as sources of Kazakh national self-consciousness and form of oral Kazakh national creativity. Comparative psychological analysis of classical and modern “aityses" is carried out. Empirical proved that the victory in “Aitys" is provided with a position of egostate “Adult".

Keywords: aitys, creative competition, Ego state, transaction analysis

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10304 FEM Analysis of the Interaction between a Piezoresistive Tactile Sensor and Biological Tissues

Authors: Ahmad Atieh, Masoud Kalantari, Roozbeh Ahmadi, Javad Dargahi, Muthukumaran Packirisamy, Mehrdad Hosseini Zadeh

Abstract:

The present paper presents a finite element model and analysis for the interaction between a piezoresistive tactile sensor and biological tissues. The tactile sensor is proposed for use in minimally invasive surgery to deliver tactile information of biological tissues to surgeons. The proposed sensor measures the relative hardness of soft contact objects as well as the contact force. Silicone rubbers were used as the phantom of biological tissues. Finite element analysis of the silicone rubbers and the mechanical structure of the sensor were performed using COMSOL Multiphysics (v3.4) environment. The simulation results verify the capability of the sensor to be used to differentiate between different kinds of silicone rubber materials.

Keywords: finite element analysis, minimally invasive surgery, Neo-Hookean hyperelastic materials, tactile sensor.

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10303 Effect of Different Types of Highly Consumed Beverages on the Surface Structure of Orthodontic Restorative Material

Authors: A. Alhazza, B. Alnaser

Abstract:

Orthodontic restorative materials are widely used for the direct restoration of teeth or for cosmetic dentistry purposes. These materials have helped to solve many dental problems, providing healthy and beautiful smiles for many patients. In this study, we aimed to investigate whether the pH value has an effect on the surface structure of a nanohybrid composite material. Five different types of highly consumed beverages were selected to examine their effect on the surface structure of the nanohybrid composite material. The beverages had different pH values in the range of 3–6, i.e., they were all acidic. The material was investigated under the hardest conditions of surface exposure to the drinks by immersing the material for a long period. The specimens were examined using scanning electron microscopy (SEM) at different magnifications to investigate the effect of these beverages on the morphology of the nanohybrid composite material discs. All specimens showed an effect including pores, cracks, protrusions, and surface roughness as a result of the beverages. The degree of effect differed from one experimental group to another, but there was no relationship between the pH (acidity) value and the degree of effect on the surface structure of the specimens.

Keywords: Acidity, beverage, SEM, dentistry.

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10302 Development of New Control Techniques for Vibration Isolation of Structures using Smart Materials

Authors: Shubha P Bhat, Krishnamurthy, T.C.Manjunath, C. Ardil

Abstract:

In this paper, the effects of the restoring force device on the response of a space frame structure resting on sliding type of bearing with a restoring force device is studied. The NS component of the El - Centro earthquake and harmonic ground acceleration is considered for earthquake excitation. The structure is modeled by considering six-degrees of freedom (three translations and three rotations) at each node. The sliding support is modeled as a fictitious spring with two horizontal degrees of freedom. The response quantities considered for the study are the top floor acceleration, base shear, bending moment and base displacement. It is concluded from the study that the displacement of the structure reduces by the use of the restoring force device. Also, the peak values of acceleration, bending moment and base shear also decreases. The simulation results show the effectiveness of the developed and proposed method.

Keywords: DOF, Space structures, Acceleration, Excitation, Smart structure, Vibration, Isolation, Earthquakes.

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10301 Predicting the Minimum Free Energy RNA Secondary Structures using Harmony Search Algorithm

Authors: Abdulqader M. Mohsen, Ahamad Tajudin Khader, Dhanesh Ramachandram, Abdullatif Ghallab

Abstract:

The physical methods for RNA secondary structure prediction are time consuming and expensive, thus methods for computational prediction will be a proper alternative. Various algorithms have been used for RNA structure prediction including dynamic programming and metaheuristic algorithms. Musician's behaviorinspired harmony search is a recently developed metaheuristic algorithm which has been successful in a wide variety of complex optimization problems. This paper proposes a harmony search algorithm (HSRNAFold) to find RNA secondary structure with minimum free energy and similar to the native structure. HSRNAFold is compared with dynamic programming benchmark mfold and metaheuristic algorithms (RnaPredict, SetPSO and HelixPSO). The results showed that HSRNAFold is comparable to mfold and better than metaheuristics in finding the minimum free energies and the number of correct base pairs.

Keywords: Metaheuristic algorithms, dynamic programming algorithms, harmony search optimization, RNA folding, Minimum free energy.

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10300 Review for Identifying Online Opinion Leaders

Authors: Yu Wang

Abstract:

Nowadays, Internet enables its users to share the information online and to interact with others. Facing with numerous information, these Internet users are confused and begin to rely on the opinion leaders’ recommendations. The online opinion leaders are the individuals who have professional knowledge, who utilize the online channels to spread word-of-mouth information and who can affect the attitudes or even the behavior of their followers to some degree. Because utilizing the online opinion leaders is seen as an important approach to affect the potential consumers, how to identify them has become one of the hottest topics in the related field. Hence, in this article, the concepts and characteristics are introduced, and the researches related to identifying opinion leaders are collected and divided into three categories. Finally, the implications for future studies are provided.

Keywords: Online opinion leaders, user attributes analysis, text mining analysis, network structure analysis.

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10299 A Fuzzy Satisfactory Optimization Method Based on Stress Analysis for a Hybrid Composite Flywheel

Authors: Liping Yang, Curran Crawford, Jr. Ren, Zhengyi Ren

Abstract:

Considering the cost evaluation and the stress analysis, a fuzzy satisfactory optimization (FSO) method has been developed for a hybrid composite flywheel. To evaluate the cost, the cost coefficients of the flywheel components are obtained through calculating the weighted sum of the scores of the material manufacturability, the structure character, and the material price. To express the satisfactory degree of the energy, the cost, and the mass, the satisfactory functions are proposed by using the decline function and introducing a satisfactory coefficient. To imply the different significance of the objectives, the object weight coefficients are defined. Based on the stress analysis of composite material, the circumferential and radial stresses are considered into the optimization formulation. The simulations of the FSO method with different weight coefficients and storage energy density optimization (SEDO) method of a flywheel are contrasted. The analysis results show that the FSO method can satisfy different requirements of the designer and the FSO method with suitable weight coefficients can replace the SEDO method.

Keywords: Flywheel energy storage, fuzzy, optimization, stress analysis.

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10298 Steady State Rolling and Dynamic Response of a Tire at Low Frequency

Authors: Md Monir Hossain, Anne Staples, Kuya Takami, Tomonari Furukawa

Abstract:

Tire noise has a significant impact on ride quality and vehicle interior comfort, even at low frequency. Reduction of tire noise is especially important due to strict state and federal environmental regulations. The primary sources of tire noise are the low frequency structure-borne noise and the noise that originates from the release of trapped air between the tire tread and road surface during each revolution of the tire. The frequency response of the tire changes at low and high frequency. At low frequency, the tension and bending moment become dominant, while the internal structure and local deformation become dominant at higher frequencies. Here, we analyze tire response in terms of deformation and rolling velocity at low revolution frequency. An Abaqus FEA finite element model is used to calculate the static and dynamic response of a rolling tire under different rolling conditions. The natural frequencies and mode shapes of a deformed tire are calculated with the FEA package where the subspace-based steady state dynamic analysis calculates dynamic response of tire subjected to harmonic excitation. The analysis was conducted on the dynamic response at the road (contact point of tire and road surface) and side nodes of a static and rolling tire when the tire was excited with 200 N vertical load for a frequency ranging from 20 to 200 Hz. The results show that frequency has little effect on tire deformation up to 80 Hz. But between 80 and 200 Hz, the radial and lateral components of displacement of the road and side nodes exhibited significant oscillation. For the static analysis, the fluctuation was sharp and frequent and decreased with frequency. In contrast, the fluctuation was periodic in nature for the dynamic response of the rolling tire. In addition to the dynamic analysis, a steady state rolling analysis was also performed on the tire traveling at ground velocity with a constant angular motion. The purpose of the computation was to demonstrate the effect of rotating motion on deformation and rolling velocity with respect to a fixed Newtonian reference point. The analysis showed a significant variation in deformation and rolling velocity due to centrifugal and Coriolis acceleration with respect to a fixed Newtonian point on ground.

Keywords: Natural frequency, rotational motion, steady state rolling, subspace-based steady state dynamic analysis.

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10297 Transonic Flutter Analysis Using Euler Equation and Reduced Order Modeling Technique

Authors: D. H. Kim, Y. H. Kim, T. Kim

Abstract:

A new method identifies coupled fluid-structure system with a reduced set of state variables is presented. Assuming that the structural model is known a priori either from an analysis or a test and using linear transformations between structural and aeroelastic states, it is possible to deduce aerodynamic information from sampled time histories of the aeroelastic system. More specifically given a finite set of structural modes the method extracts generalized aerodynamic force matrix corresponding to these mode shapes. Once the aerodynamic forces are known, an aeroelastic reduced-order model can be constructed in discrete-time, state-space format by coupling the structural model and the aerodynamic system. The resulting reduced-order model is suitable for constant Mach, varying density analysis.

Keywords: ROM (Reduced-Order Model), aero elasticity, AGARD 445.6 wing.

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10296 Sustainability Impact Assessment of Construction Ecology to Engineering Systems and Climate Change

Authors: Moustafa Osman Mohammed

Abstract:

Construction industry, as one of the main contributor in depletion of natural resources, influences climate change. This paper discusses incremental and evolutionary development of the proposed models for optimization of a life-cycle analysis to explicit strategy for evaluation systems. The main categories are virtually irresistible for introducing uncertainties, uptake composite structure model (CSM) as environmental management systems (EMSs) in a practice science of evaluation small and medium-sized enterprises (SMEs). The model simplified complex systems to reflect nature systems’ input, output and outcomes mode influence “framework measures” and give a maximum likelihood estimation of how elements are simulated over the composite structure. The traditional knowledge of modeling is based on physical dynamic and static patterns regarding parameters influence environment. It unified methods to demonstrate how construction systems ecology interrelated from management prospective in procedure reflects the effect of the effects of engineering systems to ecology as ultimately unified technologies in extensive range beyond constructions impact so as, - energy systems. Sustainability broadens socioeconomic parameters to practice science that meets recovery performance, engineering reflects the generic control of protective systems. When the environmental model employed properly, management decision process in governments or corporations could address policy for accomplishment strategic plans precisely. The management and engineering limitation focuses on autocatalytic control as a close cellular system to naturally balance anthropogenic insertions or aggregation structure systems to pound equilibrium as steady stable conditions. Thereby, construction systems ecology incorporates engineering and management scheme, as a midpoint stage between biotic and abiotic components to predict constructions impact. The later outcomes’ theory of environmental obligation suggests either a procedures of method or technique that is achieved in sustainability impact of construction system ecology (SICSE), as a relative mitigation measure of deviation control, ultimately.

Keywords: Sustainability, constructions ecology, composite structure model, design structure matrix, environmental impact assessment, life cycle analysis, climate change.

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10295 Application of Adaptive Neuro-Fuzzy Inference System in the Prediction of Economic Crisis Periods in USA

Authors: Eleftherios Giovanis

Abstract:

In this paper discrete choice models, Logit and Probit are examined in order to predict the economic recession or expansion periods in USA. Additionally we propose an adaptive neuro-fuzzy inference system with triangular membership function. We examine the in-sample period 1947-2005 and we test the models in the out-of sample period 2006-2009. The forecasting results indicate that the Adaptive Neuro-fuzzy Inference System (ANFIS) model outperforms significant the Logit and Probit models in the out-of sample period. This indicates that neuro-fuzzy model provides a better and more reliable signal on whether or not a financial crisis will take place.

Keywords: ANFIS, discrete choice models, financial crisis, USeconomy

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10294 A Study on the Average Information Ratio of Perfect Secret-Sharing Schemes for Access Structures Based On Bipartite Graphs

Authors: Hui-Chuan Lu

Abstract:

A perfect secret-sharing scheme is a method to distribute a secret among a set of participants in such a way that only qualified subsets of participants can recover the secret and the joint share of participants in any unqualified subset is statistically independent of the secret. The collection of all qualified subsets is called the access structure of the perfect secret-sharing scheme. In a graph-based access structure, each vertex of a graph G represents a participant and each edge of G represents a minimal qualified subset. The average information ratio of a perfect secret-sharing scheme  realizing the access structure based on G is defined as AR = (Pv2V (G) H(v))/(|V (G)|H(s)), where s is the secret and v is the share of v, both are random variables from  and H is the Shannon entropy. The infimum of the average information ratio of all possible perfect secret-sharing schemes realizing a given access structure is called the optimal average information ratio of that access structure. Most known results about the optimal average information ratio give upper bounds or lower bounds on it. In this present structures based on bipartite graphs and determine the exact values of the optimal average information ratio of some infinite classes of them.

Keywords: secret-sharing scheme, average information ratio, star covering, core sequence.

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10293 Building Design to Save Lives when Earthquake May Strike the City

Authors: Tejinder Singh

Abstract:

When earthquakes strike the city it results in great loss of lives. The present paper talks about a new innovative design system (MegEifel) for buildings which has a mechanism to mitigate deaths in case any earthquake strikes the city. If buildings will be designed according to MegEifel design then the occupants of the building will be safe even when they are in sleep or are doing day wise activities during the time earthquake strikes. The core structure is suggested to be designed on the principle that more deep the foundations are, the harder it is to uproot the structure. The buildings will have an Eifel rod dug deep into earth which will help save lives in tall buildings when earthquake strikes. This design takes a leverage of protective shells to save lives.

Keywords: Structure, MegEifel, Save, Life, Earthquake, Design

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10292 Constructing an Attitude Scale: Attitudes toward Violence on Televisions

Authors: Göksu Gözen Citak

Abstract:

The process of constructing a scale measuring the attitudes of youth toward violence on televisions is reported. A 30-item draft attitude scale was applied to a working group of 232 students attending the Faculty of Educational Sciences at Ankara University between the years 2005-2006. To introduce the construct validity and dimensionality of the scale, exploratory and confirmatory factor analysis was applied to the data. Results of the exploratory factor analysis showed that the scale had three factors that accounted for 58,44% (22,46% for the first, 22,15% for the second and 13,83% for the third factor) of the common variance. It is determined that the first factor considered issues related individual effects of violence on televisions, the second factor concerned issues related social effects of violence on televisions and the third factor concerned issues related violence on television programs. Results of the confirmatory factor analysis showed that all the items under each factor are fitting the concerning factors structure. An alpha reliability of 0,90 was estimated for the whole scale. It is concluded that the scale is valid and reliable.

Keywords: Attitudes toward violence, confirmatory factor analysis, constructing attitude scale, exploratory factor analysis, violence on televisions.

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10291 Effects of the Stock Market Dynamic Linkages on the Central and Eastern European Capital Markets

Authors: Ioan Popa, Cristiana Tudor, Radu Lupu

Abstract:

The interdependences among stock market indices were studied for a long while by academics in the entire world. The current financial crisis opened the door to a wide range of opinions concerning the understanding and measurement of the connections considered to provide the controversial phenomenon of market integration. Using data on the log-returns of 17 stock market indices that include most of the CEE markets, from 2005 until 2009, our paper studies the problem of these dependences using a new methodological tool that takes into account both the volatility clustering effect and the stochastic properties of these linkages through a Dynamic Conditional System of Simultaneous Equations. We find that the crisis is well captured by our model as it provides evidence for the high volatility – high dependence effect.

Keywords: Stock market interdependences, Dynamic System ofSimultaneous Equations, financial crisis

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10290 Comparative Analysis of Tax Systems: Some Evidence from CEE Countries

Authors: Marie Paseková, Jiří Strouhal, Lehte Alver, Arturs Praulinš

Abstract:

During last decades is widely discussed the international harmonization of financial reporting. This harmonization is also affected by national tax systems in analyzed countries. This paper provides some evidence on current national tax systems in selected countries in Central and Eastern Europe. The linkage of accounting profit as a tax base might decrease the administrative burden for majority of SMEs, which are the most important engine of each national economy.

Keywords: International harmonization, tax system, SMEs, Czech Republic, Slovakia, Estonia, Latvia

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10289 What Attributes Determine Housing Affordability?

Authors: E. Mulliner, V. Maliene

Abstract:

The concept of housing affordability is a contested issue, but a pressing and widespread problem for many countries. Simple ratio measures based on housing expenditure and income are habitually used to defined and assess housing affordability. However, conceptualising and measuring affordability in this manner focuses only on financial attributes and fails to deal with wider issues such as housing quality, location and access to services and facilities. The research is based on the notion that the housing affordability problem encompasses more than the financial costs of housing and a households ability to meet such costs and must address larger issues such as social and environmental sustainability and the welfare of households. Therefore, the need arises for a broad and more encompassing set of attributes by which housing affordability can be assessed. This paper presents a system of criteria by which the affordability of different housing locations could be assessed in a comprehensive and sustainable manner. Moreover, the paper explores the way in which such criteria could be measured.

Keywords: Affordable housing, attributes, housing affordability, sustainable communities

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10288 Numerical Analysis of Wind Loads on a Hemicylindrical Roof Building

Authors: Marco Raciti Castelli, Sergio Toniato, Ernesto Benini

Abstract:

The flow field over a three dimensional pole barn characterized by a cylindrical roof has been numerically investigated. Wind pressure and viscous loads acting on the agricultural building have been analyzed for several incoming wind directions, so as to evaluate the most critical load condition on the structure. A constant wind velocity profile, based on the maximum reference wind speed in the building site (peak gust speed worked out for 50 years return period) and on the local roughness coefficient, has been simulated. In order to contemplate also the hazard due to potential air wedging between the stored hay and the lower part of the ceiling, the effect of a partial filling of the barn has been investigated. The distribution of wind-induced loads on the structure have been determined, allowing a numerical quantification of the effect of wind direction on the induced stresses acting on a hemicylindrical roof.

Keywords: CFD, wind, building, hemicylindrical roof.

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10287 The Effect on Lead Times When Normalizing a Supply Chain Process

Authors: Bassam Istanbouli

Abstract:

Organizations are living in a very competitive and dynamic environment which is constantly changing. In order to achieve a high level of service, the products and processes of these organizations need to be flexible and evolvable. If the supply chains are not modular and well designed, changes can bring combinatorial effects to most areas of a company from its management, financial, documentation, logistics and its information structure. Applying the normalized system’s concept to segments of the supply chain may help in reducing those ripple effects, but it may also increase lead times. Lead times are important and can become a decisive element in gaining customers. Industries are always under the pressure in providing good quality products, at competitive prices, when and how the customer wants them. Most of the time, the customers want their orders now, if not yesterday. The above concept will be proven by examining lead times in a manufacturing example before and after applying normalized systems concept to that segment of the chain. We will then show that although we can minimize the combinatorial effects when changes occur, the lead times will be increased.

Keywords: Supply chain, lead time, normalization, modular.

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10286 Large-Deflection Analysis of Automotive Vehicle's Door Wiring Harness System Using Finite Element Method

Authors: Byeong-Sam Kim, Kangsu Lee, Kyoungwoo Park, Samir Ben Chaabane

Abstract:

A Vehicle-s door wireing harness arrangement structure is provided. In vehicle-s door wiring harness(W/H) system is more toward to arrange a passenger compartment than a hinge and a weatherstrip. This article gives some insight into the dimensioning process, with special focus on large deflection analysis of wiring harness(W/H) in vehicle-s door structures for durability problem. An Finite elements analysis for door wiring harness(W/H) are used for residual stresses and dimensional stability with bending flexible. Durability test data for slim test specimens were compared with the numerical predicted fatigue life for verification. The final lifing of the component combines the effects of these microstructural features with the complex stress state arising from the combined service loading and residual stresses.

Keywords: Large deflection, wiring harness system, finite element analysis, vehicle's door.

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