Search results for: Efficiency Index of Audit Committee.
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 3543

Search results for: Efficiency Index of Audit Committee.

2913 An Energy-Latency-Efficient MAC Protocol for Wireless Sensor Networks

Authors: Tahar Ezzedine, Mohamed Miladi, Ridha Bouallegue

Abstract:

Because nodes are usually battery-powered, the energy presents a very scarce resource in wireless sensor networks. For this reason, the design of medium access control had to take energy efficiency as one of its hottest concerns. Accordingly, in order to improve the energy performance of MAC schemes in wireless sensor networks, several ways can be followed. In fact, some researchers try to limit idle listening while others focus on mitigating overhearing (i.e. a node can hear a packet which is destined to another node) or reducing the number of the used control packets. We, in this paper, propose a new hybrid MAC protocol termed ELE-MAC (i.e. Energy Latency Efficient MAC). The ELE-MAC major design goals are energy and latency efficiencies. It adopts less control packets than SMAC in order to preserve energy. We carried out ns- 2 simulations to evaluate the performance of the proposed protocol. Thus, our simulation-s results prove the ELE-MAC energy efficiency. Additionally, our solution performs statistically the same or better latency characteristic compared to adaptive SMAC.

Keywords: Control packet, energy efficiency, medium access control, wireless sensor networks.

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2912 Energy Efficiency Approach to Reduce Costs of Ownership of Air Jet Weaving

Authors: Corrado Grassi, Achim Schröter, Yves Gloy, Thomas Gries

Abstract:

Air jet weaving is the most productive, but also the most energy consuming weaving method. Increasing energy costs and environmental impact are constantly a challenge for the manufacturers of weaving machines. Current technological developments concern with low energy costs, low environmental impact, high productivity, and constant product quality. The high degree of energy consumption of the method can be ascribed to the high need of compressed air. An energy efficiency method is applied to the air jet weaving technology. Such method identifies and classifies the main relevant energy consumers and processes from the exergy point of view and it leads to the identification of energy efficiency potentials during the weft insertion process. Starting from the design phase, energy efficiency is considered as the central requirement to be satisfied. The initial phase of the method consists of an analysis of the state of the art of the main weft insertion components in order to point out a prioritization of the high demanding energy components and processes. The identified major components are investigated to reduce the high demand of energy of the weft insertion process. During the interaction of the flow field coming from the relay nozzles within the profiled reed, only a minor part of the stream is really accelerating the weft yarn, hence resulting in large energy inefficiency. Different tools such as FEM analysis, CFD simulation models and experimental analysis are used in order to design a more energy efficient design of the involved components in the filling insertion. A different concept for the metal strip of the profiled reed is developed. The developed metal strip allows a reduction of the machine energy consumption. Based on a parametric and aerodynamic study, the designed reed transmits higher values of the flow power to the filling yarn. The innovative reed fulfills both the requirement of raising energy efficiency and the compliance with the weaving constraints.

Keywords: Air jet weaving, aerodynamic simulation, energy efficiency, experimental measurements, power costs, weft insertion.

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2911 Comparative Analysis of Photovoltaic Systems

Authors: Irtaza M. Syed, Kaamran Raahemifar

Abstract:

This paper presents comparative analysis of photovoltaic systems (PVS) and propose practical techniques to improve operational efficiency of the PVS. The best engineering and construction practices for PVS are identified and field oriented recommendation are made. Comparative analysis of central and string inverter based, as well as 600 and 1000VDC PVS are performed. In addition, direct current (DC) and alternating current (AC) photovoltaic (PV) module based systems are compared. Comparison shows that 1000V DC String Inverters based PVS is the best choice.

Keywords: Photovoltaic module, photovoltaic systems, operational efficiency improvement, comparative analysis.

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2910 Study Concerning the Energy-to-Mass Ratio in Pneumatic Muscles

Authors: Tudor Deaconescu, Andrea Deaconescu

Abstract:

The utilization of pneumatic muscles in the actuation of industrial systems is still in its early stages, hence studies on the constructive solutions which include an assessment of their functional performance with a focus on one of the most important characteristics-energy efficiency are required. A quality indicator that adequately reflects the energy efficiency of an actuator is the energy-to-mass ratio. This ratio is computed in the paper for various types and sizes of pneumatic muscles manufactured by Festo, and is subsequently compared to the similar ratios determined for two categories of pneumatic cylinders.

Keywords: Pneumatic cylinders, pneumatic muscles, energy-to-mass ratio, muscle stroke.

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2909 EEG Indices to Time-On-Task Effects and to a Workload Manipulation (Cueing)

Authors: A. T. Kamzanova, G. Matthews, A. M. Kustubayeva, S. M. Jakupov

Abstract:

The aim of this study was to evaluate the sensitivity of a range of EEG indices to time-on-task effects and to a workload manipulation (cueing), during performance of a resource-limited vigilance task. Effects of task period and cueing on performance and subjective state response were consistent with previous vigilance studies and with resource theory. Two EEG indices – the Task Load Index (TLI) and global lower frequency (LF) alpha power – showed effects of task period and cueing similar to those seen with correct detections. Across four successive task periods, the TLI declined and LF alpha power increased. Cueing increased TLI and decreased LF alpha. Other indices – the Engagement Index (EI), frontal theta and upper frequency (UF) alpha failed to show these effects. However, EI and frontal theta were sensitive to interactive effects of task period and cueing, which may correspond to a stronger anxiety response to the uncued task.

Keywords: brain activity, EEG, task engagement, vigilance task.

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2908 Bayesian Network Model for Students- Laboratory Work Performance Assessment: An Empirical Investigation of the Optimal Construction Approach

Authors: Ifeyinwa E. Achumba, Djamel Azzi, Rinat Khusainov

Abstract:

There are three approaches to complete Bayesian Network (BN) model construction: total expert-centred, total datacentred, and semi data-centred. These three approaches constitute the basis of the empirical investigation undertaken and reported in this paper. The objective is to determine, amongst these three approaches, which is the optimal approach for the construction of a BN-based model for the performance assessment of students- laboratory work in a virtual electronic laboratory environment. BN models were constructed using all three approaches, with respect to the focus domain, and compared using a set of optimality criteria. In addition, the impact of the size and source of the training, on the performance of total data-centred and semi data-centred models was investigated. The results of the investigation provide additional insight for BN model constructors and contribute to literature providing supportive evidence for the conceptual feasibility and efficiency of structure and parameter learning from data. In addition, the results highlight other interesting themes.

Keywords: Bayesian networks, model construction, parameterlearning, structure learning, performance index, model comparison.

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2907 Volume Density of Power of Multivector Electric Machine

Authors: Aldan A. Sapargaliyev, Yerbol A. Sapargaliyev

Abstract:

Since the invention, the electric machine (EM) can be defined as oEM – one-vector electric machine, as it works due to one-vector inductive coupling with use of one-vector electromagnet. The disadvantages of oEM are large size and limited efficiency at low and medium power applications. This paper describes multi-vector electric machine (mEM) based on multi-vector inductive coupling, which is characterized by the increased surface area of ​​the inductive coupling per EM volume, with a reduced share of inefficient and energy-consuming part of the winding, in comparison with oEM’s. Particularly, it is considered, calculated and compared the performance of three different electrical motors and their power at the same volumes and rotor frequencies. It is also presented the result of calculation of correlation between power density and volume for oEM and mEM. The method of multi-vector inductive coupling enables mEM to possess 1.5-4.0 greater density of power per volume and significantly higher efficiency, in comparison with today’s oEM, especially in low and medium power applications. mEM has distinct advantages, when used in transport vehicles such as electric cars and aircrafts.

Keywords: Electric machine, electric motor, electromagnet, efficiency of electric motor.

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2906 Associations between Surrogate Insulin Resistance Indices and the Risk of Metabolic Syndrome in Children

Authors: Mustafa M. Donma, Orkide Donma

Abstract:

A well-defined insulin resistance (IR) is one of the requirements for the good understanding and evaluation of metabolic syndrome (MetS). However, underlying causes for the development of IR are not clear. Endothelial dysfunction also participates in the pathogenesis of this disease. IR indices are being determined in various obesity groups and also in diagnosing MetS. Components of MetS have been well established and used in adult studies. However, there are some ambiguities particularly in the field of pediatrics. The aims of this study were to compare the performance of fasting blood glucose (FBG), one of MetS components, with some other IR indices and check whether FBG may be replaced by some other parameter or ratio for a better evaluation of pediatric MetS. Five-hundred and forty-nine children were involved in the study. Five groups were constituted. Groups 109, 40, 100, 166, 110, 24 children were included in normal-body mass index (N-BMI), overweight (OW), obese (OB), morbid obese (MO), MetS with two components (MetS2) and MetS with three components (MetS3) groups, respectively. Age and sex-adjusted BMI percentiles tabulated by World Health Organization were used for the classification of obesity groups. MetS components were determined. Aside from one of the MetS components-FBG, eight measures of IR [homeostatic model assessment of IR (HOMA-IR), homeostatic model assessment of beta cell function (HOMA-%β), alanine transaminase-to-aspartate transaminase ratio (ALT/AST), alanine transaminase (ALT), insulin (INS), insulin-to-FBG ratio (INS/FBG), the product of fasting triglyceride and glucose (TyG) index, McAuley index] were evaluated. Statistical analyses were performed. A p value less than 0.05 was accepted as the statistically significance degree. Mean values for BMI of the groups were 15.7 kg/m2, 21.0 kg/m2, 24.7 kg/m2, 27.1 kg/m2, 28.7 kg/m2, 30.4 kg/m2 for N-BMI, OW, OB, MO, MetS2, MetS3, respectively. Differences between the groups were significant (p < 0.001). The only exception was MetS2-MetS3 couple, in spite of an increase detected in MetS3 group. Waist-to-hip circumference ratios significantly differed only for N-BMI vs, OB, MO, MetS2; OW vs MO; OB vs MO, MetS2 couples. ALT and ALT/AST did not differ significantly among MO-MetS2-MetS3. HOMA-%β differed only between MO and MetS2. INS/FBG, McAuley index and TyG were not significant between MetS2 and MetS3. HOMA-IR and FBG were not significant between MO and MetS2. INS was the only parameter, which showed statistically significant differences between MO-MetS2, MO-MetS3, and MetS2-MetS3. In conclusion, these findings have suggested that FBG presently considered as one of the five MetS components, may be replaced by INS during the evaluation of pediatric morbid obesity and MetS.

Keywords: Children, insulin resistance indices, metabolic syndrome, obesity.

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2905 Redundancy in Steel Frames with Masonry Infill Walls

Authors: Hosein Ghaffarzadeh, Robab Naseri Ghalghachi

Abstract:

Structural redundancy is an interesting point in seismic design of structures. Initially, the structural redundancy is described as indeterminate degree of a system. Although many definitions are presented for redundancy in structures, recently the definition of structural redundancy has been related to the configuration of structural system and the number of lateral load transferring directions in the structure. The steel frames with infill walls are general systems in the constructing of usual residential buildings in some countries. It is obviously declared that the performance of structures will be affected by adding masonry infill walls. In order to investigate the effect of infill walls on the redundancy of the steel frame which constructed with masonry walls, the components of redundancy including redundancy variation index, redundancy strength index and redundancy response modification factor were extracted for the frames with masonry infills. Several steel frames with typical storey number and various numbers of bays were designed and considered. The redundancy of frames with and without infill walls was evaluated by proposed method. The results showed the presence of infill causes increase of redundancy.

Keywords: Structural redundancy, Masonry infill walls frames.

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2904 Wheel Diameter and Width Influence in Variability of Brake Data Measurement at Ministry of Transport Facilities

Authors: Carolina Senabre, Sergio Valero, Emilio Velasco

Abstract:

The brake systems of vehicles are tested periodically by a “brake tester” at Ministry of Transport (MOT) stations. This tester measures the effectiveness of vehicle. This parameter is established by the International Committee of Vehicle Inspection (CITA). In this paper, we present an investigation of the influence of the tire size on the measurements of brake force on three MOT brake testers. We performed an analysis of the vehicle braking capacity test at MOT stations. The influence of varying wheel diameter and width on the measurement of braking at MOT stations has been analyzed. Thereby, the MOT brake tester as a verification system for a vehicle has been evaluated.

Keywords: Brake tester, wheel diameter, Ministry of transport facilities.

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2903 The Public Law Studies: Relationship between Accountability, Environmental Education and Smart Cities

Authors: Aline Alves Bandeira, Luís Pedro Lima, Maria Cecília de Paula Silva, Paulo Henrique de Viveiros Tavares

Abstract:

Nowadays, the study of public policies regarding management efficiency is essential. Public policies are about what governments do or do not do, being an area that has grown worldwide, contributing through the knowledge of technologies and methodologies that monitor and evaluate the performance of public administrators. The information published on official government websites needs to provide for transparency and responsiveness of managers. Thus, transparency is a primordial factor for the execution of accountability, providing, in this way, services to the citizen with the expansion of transparent, efficient, democratic information and that value administrative eco-efficiency. The ecologically balanced management of a Smart City must optimize environmental education, building a fairer society, which brings about equality in the use of quality environmental resources. Smart Cities add value in the construction of public management, enabling interaction between people, enhancing environmental education and the practical applicability of administrative eco-efficiency, fostering economic development and improving the quality of life.

Keywords: Accountability, environmental education, new public administration, smart cities.

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2902 The Potential Involvement of Platelet Indices in Insulin Resistance in Morbid Obese Children

Authors: Orkide Donma, Mustafa M. Donma

Abstract:

Association between insulin resistance (IR) and hematological parameters has long been a matter of interest. Within this context, body mass index (BMI), red blood cells, white blood cells and platelets were involved in this discussion. Parameters related to platelets associated with IR may be useful indicators for the identification of IR. Platelet indices such as mean platelet volume (MPV), platelet distribution width (PDW) and plateletcrit (PCT) are being questioned for their possible association with IR. The aim of this study was to investigate the association between platelet (PLT) count as well as PLT indices and the surrogate indices used to determine IR in morbid obese (MO) children. A total of 167 children participated in the study. Three groups were constituted. The number of cases was 34, 97 and 36 children in the normal BMI, MO and metabolic syndrome (MetS) groups, respectively. Sex- and age-dependent BMI-based percentile tables prepared by World Health Organization were used for the definition of morbid obesity. MetS criteria were determined. BMI values, homeostatic model assessment for IR (HOMA-IR), alanine transaminase-to-aspartate transaminase ratio (ALT/AST) and diagnostic obesity notation model assessment laboratory (DONMA-lab) index values were computed. PLT count and indices were analyzed using automated hematology analyzer. Data were collected for statistical analysis using SPSS for Windows. Arithmetic mean and standard deviation were calculated. Mean values of PLT-related parameters in both control and study groups were compared by one-way ANOVA followed by Tukey post hoc tests to determine whether a significant difference exists among the groups. The correlation analyses between PLT as well as IR indices were performed. Statistically significant difference was accepted as p-value < 0.05. Increased values were detected for PLT (p < 0.01) and PCT (p > 0.05) in MO group compared to those observed in children with N-BMI. Significant increases for PLT (p < 0.01) and PCT (p < 0.05) were observed in MetS group in comparison with the values obtained in children with N-BMI (p < 0.01). Significantly lower MPV and PDW values were obtained in MO group compared to the control group (p < 0.01). HOMA-IR (p < 0.05), DONMA-lab index (p < 0.001) and ALT/AST (p < 0.001) values in MO and MetS groups were significantly increased compared to the N-BMI group. On the other hand, DONMA-lab index values also differed between MO and MetS groups (p < 0.001). In the MO group, PLT was negatively correlated with MPV and PDW values. These correlations were not observed in the N-BMI group. None of the IR indices exhibited a correlation with PLT and PLT indices in the N-BMI group. HOMA-IR showed significant correlations both with PLT and PCT in the MO group. All of the three IR indices were well-correlated with each other in all groups. These findings point out the missing link between IR and PLT activation. In conclusion, PLT and PCT may be related to IR in addition to their identities as hemostasis markers during morbid obesity. Our findings have suggested that DONMA-lab index appears as the best surrogate marker for IR due to its discriminative feature between morbid obesity and MetS.

Keywords: Children, insulin resistance, metabolic syndrome, plateletcrit, platelet indices.

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2901 A Comparative CFD Study on the Hemodynamics of Flow through an Idealized Symmetric and Asymmetric Stenosed Arteries

Authors: B. Prashantha, S. Anish

Abstract:

The aim of the present study is to computationally evaluate the hemodynamic factors which affect the formation of atherosclerosis and plaque rupture in the human artery. An increase of atherosclerosis disease in the artery causes geometry changes, which results in hemodynamic changes such as flow separation, reattachment, and adhesion of new cells (chemotactic) in the artery. Hence, geometry plays an important role in the determining the nature of hemodynamic patterns. Influence of stenosis in the non-bifurcating artery, under pulsatile flow condition, has been studied on an idealized geometry. Analysis of flow through symmetric and asymmetric stenosis in the artery revealed the significance of oscillating shear index (OSI), flow separation, low WSS zones and secondary flow patterns on plaque formation. The observed characteristic of flow in the post-stenotic region highlight the importance of plaque eccentricity on the formation of secondary stenosis on the arterial wall.

Keywords: Atherosclerotic plaque, Oscillatory Shear Index, Stenosis nature, Wall Shear Stress.

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2900 Investigation of Advanced Oxidation Process for the Removal of Residual Carbaryl from Drinking Water Resources

Authors: Ali Reza Rahmani, Mohamad Taghi Samadi, Maryam Khodadadi

Abstract:

A laboratory set-up was designed to survey the effectiveness of UV/O3 advanced oxidation process (AOP) for the removal of Carbaryl from polluted water in batch reactor. The study was carried out by UV/O3 process for water samples containing 1 to 20 mg/L of Carbaryl in distilled water. Also the range of drinking water resources adjusted in synthetic water and effects of contact time, pH and Carbaryl concentration were studied. The residual pesticide concentration was determined by applying high performance liquid chromatography (HPLC). The results indicated that increasing of retention time and pH, enhances pesticide removal efficiency. The removal efficiency has been affected by pesticide initial concentration. Samples with low pesticide concentration showed a remarkable removal efficiency compared to the samples with high pesticide concentration. AOP method showed the removal efficiencies of 80% to 100%. Although process showed high performance for removal of pesticide from water samples, this process has different disadvantages including complication, intolerability, difficulty of maintenance and equipmental and structural requirements.

Keywords: AOP, Carbaryl, Pesticides, Water treatment.

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2899 Wireless Building Monitoring and Control System

Authors: J.-P. Skön, M. Johansson, O. Kauhanen, M. Raatikainen, K. Leiviskä, M. Kolehmainen

Abstract:

The building sector is the largest energy consumer and CO2 emitter in the European Union (EU) and therefore the active reduction of energy consumption and elimination of energy wastage are among the main goals in it. Healthy housing and energy efficiency are affected by many factors which set challenges to monitoring, control and research of indoor air quality (IAQ) and energy consumption, especially in old buildings. These challenges include measurement and equipment costs, for example. Additionally, the measurement results are difficult to interpret and their usage in the ventilation control is also limited when taking into account the energy efficiency of housing at the same time. The main goal of this study is to develop a cost-effective building monitoring and control system especially for old buildings. The starting point or keyword of the development process is a wireless system; otherwise the installation costs become too high. As the main result, this paper describes an idea of a wireless building monitoring and control system. The first prototype of the system has been installed in 10 residential buildings and in 10 school buildings located in the City of Kuopio, Finland.

Keywords: Energy efficiency, Indoor air quality, Monitoring system, Building automation

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2898 Effects of Superheating on Thermodynamic Performance of Organic Rankine Cycles

Authors: Kyoung Hoon Kim

Abstract:

Recently ORC(Organic Rankine Cycle) has attracted much attention due to its potential in reducing consumption of fossil fuels and its favorable characteristics to exploit low-grade heat sources. In this work thermodynamic performance of ORC with superheating of vapor is comparatively assessed for various working fluids. Special attention is paid to the effects of system parameters such as the evaporating temperature and the turbine inlet temperature on the characteristics of the system such as maximum possible work extraction from the given source, volumetric flow rate per 1 kW of net work and quality of the working fluid at turbine exit as well as thermal and exergy efficiencies. Results show that for a given source the thermal efficiency increases with decrease of the superheating but exergy efficiency may have a maximum value with respect to the superheating of the working fluid. Results also show that in selection of working fluid it is required to consider various criteria of performance characteristics as well as thermal efficiency.

Keywords: organic Rankine cycle (ORC), low-grade energysource, Patel-Teja equation, thermodynamic performance

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2897 A Review on Soft Computing Technique in Intrusion Detection System

Authors: Noor Suhana Sulaiman, Rohani Abu Bakar, Norrozila Sulaiman

Abstract:

Intrusion Detection System is significant in network security. It detects and identifies intrusion behavior or intrusion attempts in a computer system by monitoring and analyzing the network packets in real time. In the recent year, intelligent algorithms applied in the intrusion detection system (IDS) have been an increasing concern with the rapid growth of the network security. IDS data deals with a huge amount of data which contains irrelevant and redundant features causing slow training and testing process, higher resource consumption as well as poor detection rate. Since the amount of audit data that an IDS needs to examine is very large even for a small network, classification by hand is impossible. Hence, the primary objective of this review is to review the techniques prior to classification process suit to IDS data.

Keywords: Intrusion Detection System, security, soft computing, classification.

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2896 Effects of Position and Cut-Out Lengths on the Axial Crushing Behavior of Aluminum Tubes: Experimental and Simulation

Authors: B. Käfer, V. K. Bheemineni, H. Lammer, M. Kotnik, F. O. Riemelmoser

Abstract:

Axial compression tests are performed on circular tubes made of Aluminum EN AW 6060 (AlMgSi0.5 alloy) in T66 state. All the received tubes have the uniform outer diameter of 40mm and thickness of 1.5mm. Two different lengths 100mm and 200mm are used in the analysis. After performing compression tests on the uniform tube, important crashworthy parameters like peak force, average force, crush efficiency and energy absorption are measured. The present paper has given importance to increase the percentage of crush efficiency without decreasing the value energy absorption of a tube, so a circumferential notch was introduced on the top section of the tube. The effects of position and cut-out lengths of a circumferential notch on the crush efficiency are well explained with relative deformation modes and force-displacement curves. The numerical simulations were carried on the software tool ANSYS/LS-DYNA. It is seen that the numerical results are reasonably good in agreement with the experimental results. 

Keywords: Crash box, Notch triggering, Energy absorption, FEM simulation.

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2895 Fast Extraction of Edge Histogram in DCT Domain based on MPEG7

Authors: Minyoung Eom, Yoonsik Choe

Abstract:

In these days, multimedia data is transmitted and processed in compressed format. Due to the decoding procedure and filtering for edge detection, the feature extraction process of MPEG-7 Edge Histogram Descriptor is time-consuming as well as computationally expensive. To improve efficiency of compressed image retrieval, we propose a new edge histogram generation algorithm in DCT domain in this paper. Using the edge information provided by only two AC coefficients of DCT coefficients, we can get edge directions and strengths directly in DCT domain. The experimental results demonstrate that our system has good performance in terms of retrieval efficiency and effectiveness.

Keywords: DCT, Descriptor, EHD, MPEG7.

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2894 Variation of Quality of Roller-Compacted Concrete Based on Consistency

Authors: C. Chhorn, S. H. Han, S. W. Lee

Abstract:

Roller-compacted concrete (RCC) has been used for decades in many pavement applications due to its economic cost and high construction speed. However, due to the lack of deep researches and experiences, this material has not been widely employed. An RCC mixture with appropriate consistency can induce high compacted density, while high density can induce good aggregate interlock and high strength. Consistency of RCC is mainly known to define its constructability. However, it was not well specified how this property may affect other properties of a constructed RCC pavement (RCCP). This study suggested the possibility of an ideal range of consistency that may provide adequate quality of RCCP. In this research, five sections of RCCP consisted of both 13 mm and 19 mm aggregate sections were investigated. The effects of consistency on compacted depth, strength, international roughness index (IRI), skid resistance are examined. From this study, a new range of consistency is suggested for RCCP application.

Keywords: Compacted depth, consistency, international roughness index, pavement, roller-compacted concrete, skid resistance, strength.

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2893 The Characteristics of a Fair and Efficient Tax Auditing Information System as a Tool against Tax Evasion: A Theoretical Framework

Authors: Dimitris Balios, Stefanos Tantos

Abstract:

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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2892 Efficiency of Membrane Distillation to Produce Fresh Water

Authors: Sabri Mrayed, David Maccioni, Greg Leslie

Abstract:

Seawater desalination has been accepted as one of the most effective solutions to the growing problem of a diminishing clean drinking water supply. Currently two desalination technologies dominate the market – the thermally driven multi-stage flash distillation (MSF) and the membrane based reverse osmosis (RO). However, in recent years membrane distillation (MD) has emerged as a potential alternative to the established means of desalination. This research project intended to determine the viability of MD as an alternative process to MSF and RO for seawater desalination. Specifically the project involves conducting thermodynamic analysis of the process based on the second law of thermodynamics to determine the efficiency of the MD. Data was obtained from experiments carried out on a laboratory rig. To determine exergy values required for the exergy analysis, two separate models were built in Engineering Equation Solver – the ’Minimum Separation Work Model’ and the ‘Stream Exergy Model’. The efficiency of MD process was found to be 17.3 % and the energy consumption was determined to be 4.5 kWh to produce one cubic meter of fresh water. The results indicate MD has potential as a technique for seawater desalination compared to RO and MSF. However it was shown that this was only the case if an alternate energy source such as green or waste energy was available to provide the thermal energy input to the process. If the process was required to power itself, it was shown to be highly inefficient and in no way thermodynamically viable as a commercial desalination process.

Keywords: Desalination, Exergy, Membrane distillation, Second law efficiency.

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2891 Numerical Simulation of a Solar Photovoltaic Panel Cooled by a Forced Air System

Authors: D. Nebbali, R. Nebbali, A. Ouibrahim

Abstract:

This study focuses on the cooling of a photovoltaic panel (PV). Indeed, the cooling improves the conversion capacity of this one and maintains, under extreme conditions of air temperature, the panel temperature at an appreciable level which avoids the altering. To do this, a fan provides forced circulation of air. Because the fan is supplied by the panel, it is necessary to determine the optimum operating point that unites efficiency of the PV with the consumption of the fan. For this matter, numerical simulations are performed at varying mass flow rates of air, under two extreme air temperatures (50°C, 25°C) and a fixed solar radiation (1000W.m2) in a case of no wind.

Keywords: Energy conversion, efficiency, balance energy, solar cell.

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2890 Hydrodynamic Characteristics of Weis–Fogh Type Ship-s Propulsion Mechanism Having Elastic Wing

Authors: K. D. Ro, J. T. Park, J. H. Kim

Abstract:

This experiment was conducted in attempt of improving hydrodynamic efficiency of the propulsion mechanism by installing a spring to the wing so that the opening angle of the wing in one stroke can be changed automatically, compared to the existing method of fixed maximum opening angle in Weis-Fogh type ship propulsion mechanism. Average thrust coefficient was almost fixed with all velocity ratio with the prototype, but with the spring type, thrust coefficient increased sharply as velocity ratio increased. Average propulsive efficiency was larger with bigger opening angle in the prototype, but in the spring type, the one with smaller spring coefficient had larger value. In the range over 1.0 in velocity ratio where big thrust can be generated, spring type had more than twice of propulsive efficiency increase compared to the prototype.

Keywords: Hydraulic Machine, Propulsion Mechanism, FluidForce, Elastic Wing.

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2889 Model-Based Small Area Estimation with Application to Unemployment Estimates

Authors: Hichem Omrani, Philippe Gerber, Patrick Bousch

Abstract:

The problem of Small Area Estimation (SAE) is complex because of various information sources and insufficient data. In this paper, an approach for SAE is presented for decision-making at national, regional and local level. We propose an Empirical Best Linear Unbiased Predictor (EBLUP) as an estimator in order to combine several information sources to evaluate various indicators. First, we present the urban audit project and its environmental, social and economic indicators. Secondly, we propose an approach for decision making in order to estimate indicators. An application is used to validate the theoretical proposal. Finally, a decision support system is presented based on open-source environment.

Keywords: Small area estimation, statistical method, sampling, empirical best linear unbiased predictor (EBLUP), decision-making.

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2888 Effect of Irrigation Methods on Water Use Efficiency Applied to Citrus Crop in the Souss Region (Morocco) in the Context of Climate Change

Authors: H. Elomari, M. Fallah, A. Elmousadik

Abstract:

This work was conducted in the Souss region, known by severe water scarcity and a high agricultural activity dominated by the citrus (representing 40% of the area of Morocco's citrus). The objective of this work is to diagnose the current situation of the water efficiency in citrus irrigation and analyze the impact of various production factors on water productivity and its sustainability in the context of climate change. A field survey was conducted on 65 farms with areas varying from 0.5 to 350 ha. The stratification method was adopted as a sampling frame. Initial result indicates that the use of water shows a huge shortfall, since 31% of farms in the region are still using the surface irrigation system and 67% of farms are still using only the experience of the manager to control and adjust irrigation. The assessment of water productivity showed a value of 1.2 kg/m3 for surface irrigation and 3.8 kg/m3 for drip irrigation. The use of tools for control and adjustment of irrigation increases the water productivity of drip irrigation by 25%. The availability of the technical staff (internal or external) allows an increase in productivity of 172.4% compared to farms without technical advice.

Keywords: Citrus, irrigation efficiency, water productivity, drip irrigation.

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2887 The Effect of Pyridoxine and Different Levels of Nitrogen on Physiological Indices of Corn(Zea Mays L.var.sc704)

Authors: Gholamreza Farrokhi, Babak Paykarestan

Abstract:

One field experiment was conducted on corn (Zea mays L.Var. SC 704) to study the effect of three different basic levels of nitrogen (90, 140and 190 Kg/ha as urea) with 0.01% and 0.02% pyridoxine pre-sowing seed soaking for 8 hours. Water-soaked seeds were treated as controled. biomass production was recorded on 45, 70 and 95 days after sowing. Total dry material (TDM), leaf area index (LAI), crop growth rate (CGR), relative growth rate (RGR) and net assimilation rate (NAR) was calculated form 45until 95 days after sowing. Yield and its components such as kernel yield, grain weight, biologic yield, harvest index and protein percentage was measured at harvest. In general, 0.02% pyridoxine and 190 Kg pure nitrogen/ha was shown gave maximum value for growth and yield parameters. N190 + 0.02 % pyridoxine enhanced seed yield and biologic yield by 57.15% and 62.98% compared to 90kg N and water – soaked treatment.

Keywords: Corn, Growth Indices, Nitrogen Levels, Physiological Indices, Pyridoxine.

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2886 The Computer Multimedia Instruction Package for Welding and Brazing

Authors: C. Mongkol

Abstract:

The objective of this project is to produce computer assisted instruction(CAI) for welding and brazing in order to determine the efficiency of the instruction package and the study accomplishment of learner by studying through computer assisted instruction for welding and brazing it was examined through the target group surveyed from the 30 students studying in the two year of 5-year-academic program, department of production technology education, faculty of industrial education and technology, king mongkut-s university of technology thonburi. The result of the research indicated that the media evaluated by experts and subject matter quality evaluation of computer assisted instruction for welding and brazing was in line for the good criterion. The mean of score evaluated before the study, during the study and after the study was 34.58, 83.33 and 83.43, respectively. The efficiency of the lesson was 83.33/83.43 which was higher than the expected value, 80/80. The study accomplishment of the learner, who utilizes computer assisted instruction for welding and brazing as a media, was higher and equal to the significance statistical level of 95%. The value was 1.669 which was equal to 35.36>1.669. It could be summarized that computer assisted instruction for welding and brazing was the efficient media to use for studying and teaching.

Keywords: Computer Assisted Instruction, Achievement, Efficiency of the lesson, Evaluation

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2885 Experimental Characterization of the Color Quality and Error Rate for an Red, Green, and Blue-Based Light Emission Diode-Fixture Used in Visible Light Communications

Authors: Juan F. Gutierrez, Jesus M. Quintero, Diego Sandoval

Abstract:

An important feature of Lighting Emitting Diodes (LED) technology is the fast on-off commutation. This fact allows data transmission using modulation formats such as On-Off Keying (OOK) and Color Shift Keying (CSK). Since, CSK based on three color bands uses red, green, and blue monochromatic LED (RGB-LED) to define a pattern of chromaticities; this type of CSK provides poor color quality on the illuminated area. In this work, we present the design and implementation of a VLC system using RGB-based CSK with 16, 8, and 4 color points, mixing with a steady baseline of a phosphor white-LED, to improve the color quality of the LED-Fixture. The experimental system was assessed in terms of the Symbol Error Rate (SER) and the Color Rendering Index (CRI). Good color quality performance of the LED-Fixture was obtained with an acceptable SER. We describe the laboratory setup used to characterize and calibrate an LED-Fixture.

Keywords: Color rendering index, symbol error rate, color shift keying, visible light communications.

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2884 Determinants and Perspectives of an Accounting Career. Empirical Evidence on Students' Perceptions

Authors: Maria Mădălina Gîrbină, Nadia Albu, Cătălin Nicolae Albu

Abstract:

This study realizes an empirical investigation of main factors to develop an accounting career, stereotypes on accountants and accounting and perceptions on future career path for a sample of master students in accounting. The research provides some insight into what master students consider when choosing their future career paths. The most important two reasons chosen by students were “career opportunities" and “future earnings. They see accounting as structured, governed by conformity, requiring skills in working with numbers, monotonous, accurate, more efficient than effective but also absorbing, interesting and involving a certain degree of novelty. Although these students plan to start their careers in a multinational or accounting/audit firm, most of those plan to leave after five years. It resulted that women value more flexibility and time requiring special attention in retention policies practiced by firms.

Keywords: Accounting career, students' perception, stereotypes.

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