Search results for: Electrically conducting elastico-viscous fluid

Authors: P. Parvasi, R. Janamiri, A. Sinkakarimi, I. Mahdavi, M. Safdari, M. H. Sedaghat, A. Hosseini, M. Karimi

Abstract:

In this work study the location of interface in a stirred vessel with a Concave impeller by computational fluid dynamic was presented. To modeling rotating the impeller, sliding mesh (SM) technique was used and standard k-ε model was selected for turbulence closure. Mean tangential, radial and axial velocities and also turbulent kinetic energy (k) and turbulent dissipation rate (ε) in various points of tank was investigated. Results show sensitivity of system to location of interface and radius of 7 to 10cm for interface in the vessel with existence characteristics cause to increase the accuracy of simulation.

Keywords: CFD, Interface, Concave impeller, turbulence model.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2261

Authors: Hamdy M. Youssef, Eman A. Al-Lehaibi

Abstract:

Due to many applications and problems in the fields of plasma physics, geophysics, and other many topics, the interaction between the strain field and the magnetic field has to be considered. Adomian introduced the decomposition method for solving linear and nonlinear functional equations. This method leads to accurate, computable, approximately convergent solutions of linear and nonlinear partial and ordinary differential equations even the equations with variable coefficients. This paper is dealing with a mathematical model of generalized thermoelasticity of a half-space conducting medium. A magnetic field with constant intensity acts normal to the bounding plane has been assumed. Adomian’s decomposition method has been used to solve the model when the bounding plane is taken to be traction free and thermally loaded by harmonic heating. The numerical results for the temperature increment, the stress, the strain, the displacement, the induced magnetic, and the electric fields have been represented in figures. The magnetic field, the relaxation time, and the angular thermal load have significant effects on all the studied fields.

Keywords: Adomian’s Decomposition Method, magneto-thermoelasticity, finite conductivity, iteration method, thermal load.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 795

Authors: Safiyeh Khayati, Ali Payan

Abstract:

The main objective of this study was to identify factors and conditions that motivated and encouraged students towards the math class and the factors that made this class an attractive and lovely one. To do this end, questionnaires consisting of 15 questions were distributed among 85 math teachers working in schools of Zahedan. Having collected and reviewed these questionnaires, it was shown that doing activity in math class (activity of students while teaching) and previous math teachers' behaviors have had much impact on encouraging the students towards mathematics. Separation of educational classroom of mathematics from the main classroom (which is decorated with crafts created by students themselves with regard to math book including article, wall newspaper, figures and formulas), peers, size and appearance of math book, first grade teachers in each educational level, among whom the Elementary first grade teachers had more importance and impact, were among the most influential and important factors in this regard. Then, school environment, family, conducting research related to mathematics, its application in daily life and other courses and studying the history of mathematics were categorized as important factors that would increase the students’ interest in mathematics.

Keywords: Interest, motivation, mathematical learning.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 8746

Authors: S. Kızıltas Demir, A. S. Kipcak, E. Moroydor Derun, N. Tugrul, S. Piskin

Abstract:

Flue gas desulfurization gypsum (FGD) is a waste material arouse from coal power plants. Hydroxyapatite (HAP) is a biomaterial with porous structure. In this study, FGD gypsum which retrieved from coal power plant in Turkey was characterized and HAP particles which can be used as an adsorbent in wastewater treatment application were synthesized from the FGD gypsum. The raw materials are characterized by using X Ray Diffraction (XRD) and Fourier transform infrared spectroscopy (FT-IR) techniques and produced HAP are characterized by using XRD. As a result, HAP particles were synthesized at the molar ratio of 5:10, 5:15, 5:20, 5:24, at room temperature, in alkaline medium (pH=11) and in 1 hour-reaction time. Among these conditions, 5:20 had the best result.

Keywords: FGD wastes, HAP, gypsum, wastewater.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1606

Authors: Kandpal M. , Gundampati R. K , Debnath M.

Abstract:

Microbial contamination, most of which are fecal born in drinking water and food industry is a serious threat to humans. Escherichia coli is one of the most common and prevalent among them. We have developed a sensor for rapid and an early detection of contaminants, taking E.coli as a threat indicator organism. The sensor is based on co-polymerizations of aniline and formaldehyde in form of thin film over glass surface using the vacuum deposition technique. The particular doping combination of thin film with Fe-Al and Fe-Cu in different concentrations changes its non conducting properties to p- type semi conductor. This property is exploited to detect the different contaminants, believed to have the different surface charge. It was found through experiments that different microbes at same OD (0.600 at 600 nm) have different conductivity in solution. Also the doping concentration is found to be specific for attracting microbes on the basis of surface charge. This is a simple, cost effective and quick detection method which not only decreases the measurement time but also gives early warnings for highly contaminated samples.

Keywords: Sensor, Vacuum deposition technique, thin film, E.coli detection, doping concentration.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1592

Authors: Rashid Slaheldinn Elhaj Mohammed

Abstract:

The design of high performance combustion chambers for turbojet engines is considered as one of the most challenges that face gas turbine designers, since the design approach depends on empirical correlations of data derived from the previous design experiences. The objective of this paper is to design a combustion chamber that suits the requirements of a micro-turbojet engine with 400 N output thrust and operates with kerosene as fuel. In this paper, only preliminary calculations related to the annular type of combustion chamber are explained in details. These calculations will cover the evaluation of reference quantities, calculation of required dimensions, calculation of air distribution and pressure drop, estimation of number and diameters for air admission holes, as well as aerodynamic considerations. The design process is then accompanied by analytical procedure using commercial CFD ANALYSIS tool; ANSYS 16 CFX software. After conducting CFD analysis, the design process will be then iterated in order to gain satisfactory results. It should be noted that the design of the fuel preparation and installation systems is beyond the scope of this work, and it will be discussed separately in another work.  

Keywords: Annular combustion chamber, micro-turbojet engine, CFD ANALYSIS, pressure drop.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2095

Authors: Wafa Halfaoui Mbarek, Khir Tahar, Ben Brahim Ammar

Abstract:

This study reports a comparison from an exergetic point of view between three configurations of vapor compression industrial refrigeration systems operating with R134a as working fluid. The performances of the different cycles are analyzed as function of several operating parameters such as condensing temperature and inter stage pressure. In addition, the contributions of component exergy destruction to the total exergy destruction are obtained for each system. The results are estimated to be used in the selection of the most advantageous configuration from an exergetic view point.

Keywords: Vapor compression, exergy, destruction, efficiency, R134a.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1475

Authors: Baha Tulu Tanju, Kamil Kahveci

Abstract:

Buoyancy driven heat transfer of nanofluids in a cylindrical enclosure used as a control unit in the subsea hydrocarbon injection wells is investigated in this study. The governing equations obtained with the Boussinesq approximation are solved using Comsol Multiphysics finite element analysis and simulation software. The base fluid is water and CuO is used as nanoparticles. Solution is obtained for nanoparticle solid volume fraction of 8% and for Rayleigh number in the range of 105-107. The results show that nanoparticle usage in the cylindrical electronic control unit has a significant effect on the flow and heat transfer.

Keywords: CuO, enclosure, nanofluid, natural convection

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2033

Authors: Kadda Boumediene, Mohamed Bouzit

Abstract:

The prediction of the flow around marine propellers and vessel hulls propeller interaction is one of the challenges of Computational fluid dynamics (CFD). The CFD has emerged as a potential tool in recent years and has promising applications. The objective of the current study is to predict the hydrodynamic performances of HSP marine propeller in open water and behind a vessel. The unsteady 3-D flow was modeled numerically along with respectively the K-ω standard and K-ω SST turbulence models for steady and unsteady cases. The hydrodynamic performances such us a torque and thrust coefficients and efficiency show good agreement with the experiment results.

Keywords: Seiun Maru propeller, steady, unsteady, CFD, HSP.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 840

Authors: D. Kari Basavaraja, M. G. Skanda, C. Soumya, V. Ramesh

Abstract:

This paper discusses the effects of sodium hypophosphite concentration, pH, and temperature on deposition rate. This paper also discusses the evaluation of coating strength, surface, and subsurface by varying the bath parameters, percentage of phosphate, plating temperature, and pH of the plating solution. Taguchi technique has been used for the analysis. In the experiment, nickel chloride which is a source of nickel when mixed with sodium hypophosphite has been used as the reducing agent and the source of phosphate and sodium hydroxide has been used to vary the pH of the coating bath. The coated samples are tested for impact energy by conducting impact test. Finally, the effects of coating bath parameters on the impact energy absorbed have been plotted, and analysis has been carried out. Further, percentage contribution of coating bath parameters using Design of Experiments approach (DOE) has been analysed. Finally, it can be concluded that the bath parameters of the Ni-P coating will certainly influence on the strength of the specimen.

Keywords: Bath parameters, coatings, design of experiment, fracture toughness, impact strength.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1301

Authors: M. Meenasaranya, S. Saravanan

Abstract:

Conditions corresponding to the unconditional stability of convection in a mechanically anisotropic fluid saturated porous medium of infinite horizontal extent are determined. The medium is heated from below and its bounding surfaces are subjected to temperature modulation which consists of a steady part and a time periodic oscillating part. The Brinkman model is employed in the momentum equation with the Bousinessq approximation. The stability region is found for arbitrary values of modulational frequency and amplitude using the energy method. Higher order numerical computations are carried out to find critical boundaries and subcritical instability regions more accurately.

Keywords: Convection, porous medium, anisotropy, temperature modulation, nonlinear stability.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 873

Authors: Kimutai Joan Jepkorir, Moturi Wilkister Nyaora

Abstract:

The practice of open defecation can be devastating for human health as well as the environment, and this practice persistence could be due to ingrained habits that individuals continue to engage in despite having a better alternative. Safe disposal of human excreta is essential for public health protection. This study sought to find if open defecation relates to fecal-oral infections in Burat and Ngaremara Wards in Isiolo County. This was achieved through conducting a cross-sectional study. Simple random sampling technique was used to select 385 households that were used in the study. Data collection was done by use of questionnaires and observation checklists. The result show that 66% of the respondents disposed-off fecal matter in a safe manner, whereas 34% disposed-off fecal matter in unsafe manner through open defecation. The prevalence proportions per 1000 of diarrhea and intestinal worms among children under-5 years of age were 142 and 21, respectively. The prevalence proportions per 1000 of diarrhea and typhoid among children over-5 years of age were 20 and 20, respectively.

Keywords: Fecal-oral infections, open defecation, prevalence proportion, sanitation.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 793

Authors: M. Raciti Castelli, P. Cioppa, E. Benini

Abstract:

This paper presents a CFD analysis of the flow around a 30° inclined flat plate of infinite span. Numerical predictions have been compared to experimental measurements, in order to assess the potential of the finite volume code of determining the aerodynamic forces acting on a flat plate invested by a fluid stream of infinite extent. Several turbulence models and spatial node distributions have been tested and flow field characteristics in the neighborhood of the flat plate have been numerically investigated, allowing the development of a preliminary procedure to be used as guidance in selecting the appropriate grid configuration and the corresponding turbulence model for the prediction of the flow field over a twodimensional inclined plate.

Keywords: CFD, lift, drag, flat plate

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3309

Authors: Mahmoud Zarrini, R.N. Pralhad

Abstract:

In this chapter, we have studied Variation of velocity in incompressible fluid over a moving surface. The boundary layer equations are on a fixed or continuously moving flat plate in the same or opposite direction to the free stream with suction and injection. The boundary layer equations are transferred from partial differential equations to ordinary differential equations. Numerical solutions are obtained by using Runge-Kutta and Shooting methods. We have found numerical solution to velocity and skin friction coefficient.

Keywords: Boundary layer, continuously moving surface, shooting method, skin friction coefficient.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1576

Authors: M. Aghajani Haghighi, H. Emdad, K. Jafarpur, A. N. Ziaei

Abstract:

The effect of a uniform magnetic field on the formation of drops of specific size has been investigated numerically in a T-shaped microchannel. Previous researches indicated that the drop sizes of secondary stream decreases, with increasing main stream flow rate and decreasing interfacial tension. In the present study the effect of a uniform magnetic field on the main stream is considered, and it is proposed that by increasing the Hartmann number, the size of the drops of the secondary stream will be decreased.

Keywords: Drop formation, Magnetohydrodynamics, Microchannel, Volume-of-Fluid

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1695

Authors: Prasansha Kumari

Abstract:

This paper intends to identify and analyze customer adoption and attitudes towards mobile banking facilities. The study uses six perceived characteristics of innovation that can be used to form a favorable or unfavorable attitude toward an innovation, namely: Relative advantage, compatibility, complexity, trailability, risk, and observability. Collected data were analyzed using Pearson Chi-Square test. The results showed that mobile bank users were predominantly males. There is a growing trend among young, educated customers towards converting to mobile banking in Sri Lanka. The research outcomes suggested that all the six factors are statistically highly significant in influencing mobile banking adoption and attitude formation towards mobile banking in Sri Lanka. The major reasons for adopting mobile banking services are the accessibility and availability of services regardless of time and place. Over the 75 percent of the respondents mentioned that savings in time and effort and low financial costs of conducting mobile banking were advantageous. Issue of security was found to be the most important factor that motivated consumer adoption and attitude formation towards mobile banking. Main barriers to mobile banking were the lack of technological skills, the traditional cash‐carry banking culture, and the lack of awareness and insufficient guidance to using mobile banking.

Keywords: Compatibility, complexity, mobile banking, risk.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2682

Authors: Somkid Amornsamankul, Benchawan Wiwatanapataphee, Yong Hong Wu, Yongwimon Lenbury

Abstract:

In this paper, we study the pulsatile flow of blood through stenotic arteries. The inner layer of arterial walls is modeled as a porous medium and human blood is assumed as an incompressible fluid. A numerical algorithm based on the finite element method is developed to simulate the blood flow through both the lumen region and the porous wall. The algorithm is then applied to study the flow behaviour and to investigate the significance of the non-Newtonian effect.

Keywords: Stenotic artery, finite element, porous arterial wall, non-Newtonian model.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2224

Authors: G. Venkata Rao, P. Kalpana, R. Srinivasa Rao

Abstract:

Adequate and reliable estimates of aquifer parameters are of utmost importance for proper management of vital groundwater resources. At present scenario, the ground water is polluted because of industrial waste disposed over the land and the contaminants are transported in the aquifer from one area to another area, which is depending on the characteristics of the aquifer and contaminants. To know the contaminant transport, the accurate estimation of aquifer properties is highly needed. Conventionally, these properties are estimated through pumping tests carried out on water wells. The occurrence and movement of ground water in the aquifer are characteristically defined by the aquifer parameters. The pumping (aquifer) test is the standard technique for estimating various hydraulic properties of aquifer systems, viz., transmissivity (T), hydraulic conductivity (K), storage coefficient (S) etc., for which the graphical method is widely used. The study area for conducting pumping test is Pydibheemavaram Industrial area near the coastal belt of Srikulam, AP, India. The main objective of the present work is to estimate the aquifer properties for developing contaminant transport model for the study area.

Keywords: Aquifer, contaminant transport, hydraulic conductivity, industrial waste, pumping test.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3410

Authors: S. Buchatip, A. Petchsuk

Abstract:

Polylactic acid-g-polyvinyl acetate (PLLA-g-PVAc) was used as a compatibilizer for 50/50 starch/PLLA blend. PLLA-g- PVAc with different mol% of PVAc contents were prepared by grafting PVAc onto PLLA backbone via free radical polymerization in solution process. Various conditions such as type and the amount of initiator, monomer concentration, polymerization time and temperature were studied. Results showed that the highest mol% of PVAc grafting (16 mol%) was achieved by conducting graft copolymerization in toluene at 110°C for 10 h using DCP as an initiator. Chemical structure of the PVAc grafted PLLA was confirmed by 1H NMR. Blending of modified starch and PLLA in the presence compatibilizer with different amounts and mol% PVAc was acquired using internal mixer at 160°C for 15 min. Effects of PVAc content and the amount of compatibilizer on mechanical properties of polymer blend were studied. Results revealed that tensile strength and tensile modulus of polymer blend with higher PVAc grafting content compatibilizer showed better properties than that of lower PVAc grafting content compatibilizer. The amount of compatibilizer was found optimized in the range of 0.5-1.0 Wt% depending on the mol% PVAc.

Keywords: starch, PLLA, compatibilizer, free radical polymerization, blending

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2475

Authors: Mohammad Lemar Zalmai, Mustafa Nabi Kocakaya, Cemil Akcay, Ekrem Manisali

Abstract:

In recent years, the Building Information Modeling (BIM) approach has been developed expeditiously. As people see the benefits of this approach, it has begun to be used widely in construction projects and some countries made it mandatory to get more benefits from it. To promote the implementation of BIM in construction projects, it will be helpful to get some relevant information from surveys and interviews. The purpose of this study is to research the current adoption and implementation of BIM in public projects in Turkey. This study specified the challenges of BIM implementation in Turkey and proposed some solutions to overcome them. In this context, the challenges for BIM implementation and the factors that affect the BIM usage are determined based on previous academic researches and expert opinions by conducting interviews and questionnaire surveys. Several methods are used to process information in order to obtain weights of different factors to make BIM widespread in Turkey. This study concluded interviews' and questionnaire surveys' outcomes and proposed some suggestions to promote the implementation of BIM in Turkey. We believe research findings will be a good reference for boosting BIM implementation in Turkey.

Keywords: Building Information Modeling, BIM, BIM implementations, Turkish construction industry, Turkish government sector projects.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 830

Authors: S.Asadi, H.Panahi

Abstract:

The Navier–Stokes equations for unsteady, incompressible, viscous fluids in the axisymmetric coordinate system are solved using a control volume method. The volume-of-fluid (VOF) technique is used to track the free-surface of the liquid. Model predictions are in good agreement with experimental measurements. It is found that the dynamic processes after impact are sensitive to the initial droplet velocity and the liquid pool depth. The time evolution of the crown height and diameter are obtained by numerical simulation. The critical We number for splashing (Wecr) is studied for Oh (Ohnesorge) numbers in the range of 0.01~0.1; the results compares well with those of the experiments.

Keywords: Droplet impingement, free surface flows, liquid crown, numerical simulation, thin liquid film.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1984

Authors: Monirah Alkathiry, Hanan Aljarwan

Abstract:

Cloud computing is one of the most significant technologies that the world deals with, in different sectors with different purposes and capabilities. The cloud faces various challenges in securing data from unauthorized access or modification. Consequently, security risks and levels have greatly increased. Therefore, cloud service providers (CSPs) and users need secure mechanisms that ensure that data are kept secret and safe from any disclosures or exploits. For this reason, CSPs need a number of techniques and technologies to manage and secure access to the cloud services to achieve security goals, such as confidentiality, integrity, identity access management (IAM), etc. Therefore, this paper will review and explore various access controls implemented in a cloud environment that achieve different security purposes. The methodology followed in this survey was conducting an assessment, evaluation, and comparison between those access controls mechanisms and technologies based on different factors, such as the security goals it achieves, usability, and cost-effectiveness. This assessment resulted in the fact that the technology used in an access control affects the security goals it achieves as well as there is no one access control method that achieves all security goals. Consequently, such a comparison would help decision-makers to choose properly the access controls that meet their requirements.

Keywords: Access controls, cloud computing, confidentiality, identity and access management.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 728

Authors: H.Seidi, M.Jalali Azizpour, S.A.Zahedi

Abstract:

Today, Hydroforming technology provides an attractive alternative to conventional matched die forming, especially for cost-sensitive, lower volume production, and for parts with irregular contours. In this study the critical fluid pressures which lead to rupture in the workpiece has been investigated by theoretical and finite element methods. The axisymmetric analysis was developed to investigate the tearing phenomenon in cylindrical Hydroforming Deep Drawing (HDD). By use of obtained equations the effect of anisotropy, drawing ratio, sheet thickness and strain hardening exponent on tearing diagram were investigated.

Keywords: Hydroforming deep drawing, Pressure path, Axisymmetric analysis, Finite element simulation.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1669

Authors: Benoît Mary, Thibaut Gras, Gaëtan Fagot, Yvon Goth, Ilyes Mnassri-Cetim

Abstract:

A Gerotor pump is composed of an external and internal gear with conjugate cycloidal profiles. From suction to delivery ports, the fluid is transported inside cavities formed by teeth and driven by the shaft. From a geometric and conceptional side it is worth to note that the internal gear has one tooth less than the external one. Simcenter Amesim v.16 includes a new submodel for modelling the hydraulic Gerotor pumps behavior (THCDGP0). This submodel considers leakages between teeth tips using Poiseuille and Couette flows contributions. From the 3D CAD model of the studied pump, the “CAD import” tool takes out the main geometrical characteristics and the submodel THCDGP0 computes the evolution of each cavity volume and their relative position according to the suction or delivery areas. This module, based on international publications, presents robust results up to 6 000 rpm for pressure greater than atmospheric level. For higher rotational speeds or lower pressures, oil aeration and cavitation effects are significant and highly drop the pump’s performance. The liquid used in hydraulic systems always contains some gas, which is dissolved in the liquid at high pressure and tends to be released in a free form (i.e. undissolved as bubbles) when pressure drops. In addition to gas release and dissolution, the liquid itself may vaporize due to cavitation. To model the relative density of the equivalent fluid, modified Henry’s law is applied in Simcenter Amesim v.16 to predict the fraction of undissolved gas or vapor. Three parietal pressure sensors have been set up upstream from the pump to estimate the sound speed in the oil. Analytical models have been compared with the experimental sound speed to estimate the occluded gas content. Simcenter Amesim v.16 model was supplied by these previous analyses marks which have successfully improved the simulations results up to 14 000 rpm. This work provides a sound foundation for designing the next Gerotor pump generation reaching high rotation range more than 25 000 rpm. This improved module results will be compared to tests on this new pump demonstrator.

Keywords: Gerotor pump, high speed, simulations, aeronautic, aeration, cavitation.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 568

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.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3430

Authors: Cheng-Suan Lee, Khong Neng Choong, So Gean Koh, Chee Onn Chow, Mazlan Abbas

Abstract:

Voice over Internet Protocol (VoIP) application or commonly known as softphone has been developing an increasingly large market in today-s telecommunication world and the trend is expected to continue with the enhancement of additional features. This includes leveraging on the existing presence services, location and contextual information to enable more ubiquitous and seamless communications. In this paper, we discuss the concept of seamless session transfer for real-time application such as VoIP and IPTV, and our prototype implementation of such concept on a selected open source VoIP application. The first part of this paper is about conducting performance evaluation and assessments across some commonly found open source VoIP applications that are Ekiga, Kphone, Linphone and Twinkle so as to identify one of them for implementing our design of seamless session transfer. Subjective testing has been carried out to evaluate the audio performance on these VoIP applications and rank them according to their Mean Opinion Score (MOS) results. The second part of this paper is to discuss on the performance evaluations of our prototype implementation of session transfer using Linphone.

Keywords: audio codec, softphone, session transfer.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1686

Authors: Fares Laouacheria, Said Kechida, Moncef Chabi

Abstract:

The objective of the study was based on the hydrological routing modelling for the continuous monitoring of the hydrological situation in the Moudjar river catchment, especially during floods with Hydrologic Engineering Center–Hydrologic Modelling Systems (HEC-HMS). The HEC-GeoHMS was used to transform data from geographic information system (GIS) to HEC-HMS for delineating and modelling the catchment river in order to estimate the runoff volume, which is used as inputs to the hydrological routing model. Two hydrological routing models were used, namely Muskingum and Muskingum routing models, for conducting this study. In this study, a comparison between the parameters of the Muskingum and Muskingum-Cunge routing models in HEC-HMS was used for modelling flood routing in the Moudjar river catchment and determining the relationship between these parameters and the physical characteristics of the river. The results indicate that the effects of input parameters such as the weighting factor "X" and travel time "K" on the output results are more significant, where the Muskingum routing model was more sensitive to input parameters than the Muskingum-Cunge routing model. This study can contribute to understand and improve the knowledge of the mechanisms of river floods, especially in ungauged river catchments.

Keywords: HEC-HMS, hydrological modelling, Muskingum routing model, Muskingum-Cunge routing model.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1196

Authors: Derek Wardle, Tarik Al-Shemmeri, Neil Packer

Abstract:

This paper presents a small tube/wire type electrostatic precipitator (ESP). In the ESPs present form, particle charging and collecting voltages and airflow rates were individually varied throughout 200 ambient temperature test runs ranging from 10 to 30 kV in increments on 5 kV and 0.5 m/s to 1.5 m/s, respectively. It was repeatedly observed that, at input air velocities of between 0.5 and 0.9 m/s and voltage settings of 20 kV to 30 kV, the collection efficiency remained above 95%. The outcomes of preliminary tests at combustion flue temperatures are, at present, inconclusive although indications are that there is little or no drop in comparable performance during ideal test conditions. A limited set of similar tests was carried out during which the collecting electrode was grounded, having been disconnected from the static generator. The collecting efficiency fell significantly, and for that reason, this approach was not pursued further. The collecting efficiencies during ambient temperature tests were determined by mass balance between incoming and outgoing dry PM. The efficiencies of combustion temperature runs are determined by analysing the difference in opacity of the flue gas at inlet and outlet compared to a reference light source. In addition, an array of Leit tabs (carbon coated, electrically conductive adhesive discs) was placed at inlet and outlet for a number of four-day continuous ambient temperature runs. Analysis of the discs’ contamination was carried out using scanning electron microscopy and ImageJ computer software that confirmed collection efficiencies of over 99% which gave unequivocal support to all the previous tests. The average efficiency for these runs was 99.409%. Emissions collected from a woody biomass combustion unit, classified to a diameter of 100 µm, were used in all ambient temperature trials test runs apart from two which collected airborne dust from within the laboratory. Sawdust and wood pellets were chosen for laboratory and field combustion trials. Video recordings were made of three ambient temperature test runs in which the smoke from a wood smoke generator was drawn through the precipitator. Although these runs were visual indicators only, with no objective other than to display, they provided a strong argument for the device’s claimed efficiency, as no emissions were visible at exit when energised.  The theoretical performance of ESPs, when applied to the geometry and configuration of the tested model, was compared to the actual performance and was shown to be in good agreement with it.

Keywords: Electrostatic precipitators, air quality, particulates emissions, electron microscopy, ImageJ.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1155

Authors: Maha Awad M. Almuttairi

Abstract:

This research aimed to measure the impact of the use of a mobile learning (iTunes U) app for the development of metacognition skills delivered in the enrichment program offered to gifted students at the secondary level in Jeddah. The author targeted a group of students on an experimental scale to evaluate the achievement. The research sample consisted of a group of 38 gifted female students. The scale of evaluation of the metacognition skills used to measure the performance of students in the enrichment program was as follows: Satisfaction scale for the assessment of the technique used and the final product form after completion of the program. Appropriate statistical treatment used includes Paired Samples T-Test Cronbach’s alpha formula and eta squared formula. It was concluded in the results the difference of α≤ 0.05, which means the performance of students in the skills of metacognition in favor of using iTunes U. In light of the conclusion of the experiment, a number of recommendations and suggestions were present; the most important benefit of mobile learning applications is to provide enrichment programs for gifted students in the Kingdom of Saudi Arabia, as well as conducting further research on mobile learning and gifted student teaching.

Keywords: Enrichment program, gifted students, metacognition skills.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 717

Authors: Alisha Fisher

Abstract:

Sex trafficking is a worldwide crisis that requires trauma-informed and survivor-centered media attention to accurate disseminate information. Much of the previous literature of sex trafficking tends to focus on frequency of incidents, intervention, and support strategies for survivors, with few of them looking to how the media is conducting their reporting on sex trafficking cases to the public. Utilizing data of reports from the media of cases of sex trafficking in the two Canadian provinces with the highest cases of sex trafficking, Ontario and Nova Scotia, we sought to analyze the similarities and differences of how sex trafficking cases were being reported. A total of 20 articles were examined, with 10 based within the province of Ontario and the remaining 10 from the province of Nova Scotia. We coded in two processes, first, who the article was about, and second, the framing and content inclusion. The results suggest that there is high usage, and reliance of voices and images of authority, with male people of color being shown as the perpetrators, and white women being shown as the survivors. These findings can aid in the expansion of trauma-informed, survivor-centered media literacy of reports of sex trafficking to provide accurate insights, and further developing robust methods to intersectional approaches to reporting cases of sex trafficking.

Keywords: Sex Trafficking, media coverage, canada sex trafficking, content analysis.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 771