Search results for: Data security
1469 An Investigation of a Three-Dimensional Constitutive Model of Gas Diffusion Layers in Polymer Electrolyte Membrane Fuel Cells
Authors: Yanqin Chen, Chao Jiang, Chongdu Cho
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This research presents the three-dimensional mechanical characteristics of a commercial gas diffusion layer by experiment and simulation results. Although the mechanical performance of gas diffusion layers has attracted much attention, its reliability and accuracy are still a major challenge. With the help of simulation analysis methods, it is beneficial to the gas diffusion layer’s extensive commercial development and the overall stress analysis of proton electrolyte membrane fuel cells during its pre-production design period. Therefore, in this paper, a three-dimensional constitutive model of a commercial gas diffusion layer, including its material stiffness matrix parameters, is developed and coded, in the user-defined material model of a commercial finite element method software for simulation. Then, the model is validated by comparing experimental results as well as simulation outcomes. As a result, both the experimental data and simulation results show a good agreement with each other, with high accuracy.
Keywords: Gas diffusion layer, proton electrolyte membrane fuel cell, stiffness matrix, three-dimensional mechanical characteristics, user-defined material model.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 9461468 Investigation on Polymer Based Nano-Silver as Food Packaging Materials
Authors: A. M. Metak, T. T. Ajaal
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Commercial nanocomposite food packaging type nano-silver containers were characterised using scanning electron microscopy (SEM) and energy-dispersive X-ray spectroscopy (EDX). The presence of nanoparticles consistent with the incorporation of 1% nano-silver (Ag) and 0.1% titanium dioxide (TiO2) nanoparticle into polymeric materials formed into food containers was confirmed. Both nanomaterials used in this type of packaging appear to be embedded in a layered configuration within the bulk polymer. The dimensions of the incorporated nanoparticles were investigated using X-ray diffraction (XRD) and determined by calculation using the Scherrer Formula; these were consistent with Ag and TiO2 nanoparticles in the size range 20-70nm both were spherical shape nanoparticles. Antimicrobial assessment of the nanocomposite container has also been performed and the results confirm the antimicrobial activity of Ag and TiO2 nanoparticles in food packaging containers. Migration assessments were performed in a wide range of food matrices to determine the migration of nanoparticles from the packages. The analysis was based upon the relevant European safety Directives and involved the application of inductively coupled plasma mass spectrometry (ICP-MS) to identify the range of migration risk. The data pertain to insignificance levels of migration of Ag and TiO2 nanoparticles into the selected food matrices.
Keywords: Nano-silver, antimicrobial food packaging, migration, titanium dioxide.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 63461467 Behavior of Media Exposure and Participation in Environmental Activities of King Mongkut-s University of Technology Thonburi Dormitory Students
Authors: Kuntida Thamwipat, Sorakrich Maneewan, Thanarat Pumjaroen
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The purposes of this research were 1) to investigate behavior of media exposure and participation in environmental activities of King Mongkut-s University of Technology Thonburi (KMUTT) dormitory students, 2) to compare the correlation between faculties and participation in environmental activities of KMUTT dormitory students, and 3) to compare the correlation between media exposure and participation in environmental activities of KMUTT dormitory students. The tool used for collecting data was questionnaire. The research findings revealed that dormitory students were mostly exposed to the environmental media via public relations boards for general media and KMUTT dormitory media. Dormitory students were daily exposed to media via websites on the internet and weekly for other media. Dormitory students participation in the environmental activities was at high level (x = 3.65) on an individual basis and was at medium level (x = 2.76) on a collective basis. Faculties did not correlate with the participation in environmental activities of dormitory students at the .01 statistical level and media exposure via various media correlated with participation in environmental activities of dormitory students at the .01 statistical level.Keywords: Dormitary Students, Environmental Activities Media Exposure, Participation.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 12841466 Study on Phytochemical Properties, Antibacterial Activity and Cytotoxicity of Aloe vera L.
Authors: K. Thu, Yin Y. Mon, Tin A. Khaing, Ohn M. Tun
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The aim of the study was to investigate phytochemical properties, antimicrobial activity and cytotoxicity of Aloe vera. The phytochemical screening of the extracts of leaves of A. vera revealed the presence of bioactive compounds such as alkaloids, tannins, flavonoids phenolic compounds, and etc. with absence of cyanogenic glycosides. Three different solvents such as methanol, ethanol and Di-Methyl sulfoxide were used to screen the antimicrobial activity of A. vera leaves against four human clinical pathogens by agar well diffusion method. The maximum antibacterial activities were observed in methanol extract followed by ethanol and Di-Methyl sulfoxide. It was also found that remarkable antibacterial activities with methanolic and ethanolic extracts of A. vera compared with the standard antibiotic, tetracycline that was not active against E. coli and S. boydii and supported the view that A. vera is a potent antimicrobial agent compared with the conventional antibiotic. Moreover, the brine shrimps (Artemia salina) toxicity test exhibited LC50 value was 569.52 ppm. The resulting data indicated that the A. vera plant have less toxic effects on brine shrimp. Hence, it is signified that Aloe vera plant extract is safe to be used as an antimicrobial agent.Keywords: Aloe vera L., antimicrobial activity, brine shrimp, cytotoxicity, phytochemical properties.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 60491465 Annual Changes in Some Qualitative Parameters of Groundwater in Shirvan Plain North East of Iran
Authors: Hadi Ghorbani, Samira Mohammadi Sadabad
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Shirvan is located in plain in Northern Khorasan province north east of Iran and has semiarid to temperate climate. To investigate the annual changes in some qualitative parameters such as electrical conductivity, total dissolved solids and chloride concentrations which have increased during ten continuous years. Fourteen groundwater sources including deep as well as semi-deep wells were sampled and were analyzed using standard methods. The trends of obtained data were analyzed during these years and the effects of different factors on the changes in electrical conductivity, concentration of chloride and total dissolved solids were clarified. The results showed that the amounts of some qualitative parameters have been increased during 10 years time which has led to decrease in water quality. The results also showed that increased in urban populations as well as extensive industrialization in the studied area are the most important reasons to influence underground water quality. Furthermore decrease in water quantity is also evident due to more water utilization and occurrence of recent droughts in the region during recent years.
Keywords: Chloride, Electrical Conductivity, Shirvan, Total Dissolved Solids.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 13571464 Prediction of the Torsional Vibration Characteristics of a Rotor-Shaft System Using Its Scale Model and Scaling Laws
Authors: Jia-Jang Wu
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This paper presents the scaling laws that provide the criteria of geometry and dynamic similitude between the full-size rotor-shaft system and its scale model, and can be used to predict the torsional vibration characteristics of the full-size rotor-shaft system by manipulating the corresponding data of its scale model. The scaling factors, which play fundamental roles in predicting the geometry and dynamic relationships between the full-size rotor-shaft system and its scale model, for torsional free vibration problems between scale and full-size rotor-shaft systems are firstly obtained from the equation of motion of torsional free vibration. Then, the scaling factor of external force (i.e., torque) required for the torsional forced vibration problems is determined based on the Newton’s second law. Numerical results show that the torsional free and forced vibration characteristics of a full-size rotor-shaft system can be accurately predicted from those of its scale models by using the foregoing scaling factors. For this reason, it is believed that the presented approach will be significant for investigating the relevant phenomenon in the scale model tests.
Keywords: Torsional vibration, full-size model, scale model, scaling laws.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 27561463 Effect of PGPB Inoculation, Addition of Biochar, and Mineral N Fertilization on Mycorrhizal Colonization
Authors: Irina Mikajlo, Jaroslav Záhora, Helena Dvořáčková, Jaroslav Hynšt, Jakub Elbl
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Strong anthropogenic impact has uncontrolled consequences on the nature of the soil. Hence, up-to-date sustainable methods of soil state improvement are essential. Investigators provide the evidence that biochar can positively effects physical, chemical, and biological soil properties and the abundance of mycorrhizal fungi which are in the focus of this study. The main aim of the present investigation is to demonstrate the effect of two types of plant growth promoting bacteria (PGPB) inoculums along with the beech wood biochar and mineral N additives on mycorrhizal colonization. Experiment has been set up in laboratory conditions with containers filled with arable soil from the protection zone of the main water source “Brezova nad Svitavou”. Lactuca sativa (lettuce) has been selected as a model plant. Based on the obtained data, it can be concluded that mycorrhizal colonization increased as the result of combined influence of biochar and PGPB inoculums amendment. In addition, correlation analyses showed that the numbers of main groups of cultivated bacteria were dependent on the degree of mycorrhizal colonization.
Keywords: Arbuscular mycorrhiza, biochar, PGPB inoculum, soil microorganisms.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 25601462 Reproduction Performance of Etawah Cross Bred Goats in Estrus Synchronization by Controlled Internal Drug Release Implant and Pgf2α Continued by Artificial Insemination
Authors: Diah Tri Widayati, Aris Junaidi, Kresno Suharto, Amelia Oktaviani, Wahyuningsih
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The estrus female Etawah cross bred goats were synchronized estrus by controlled internal drug release (CIDR) implants for 10 days combined with PGF2α injection, and continued by artificial insemination (AI) within the hours of 24 period. Vaginal epithelium was taken to determine estrus cycle of the goats without estrus synchronization. The estrus responds (the puffy of vulva and vaginal pH) and percentage of pregnancy were investigated. The data were analyzed descriptively and Independent Sample T-Test. The results showed that the puffy of vulva and vaginal pH were significantly different in synchronized estrus goats and control goats (2.18 ± 0.33 cm vs. 1.20 ± 0.16 cm and 8.55 ± 0.63 vs. 8.22 ± 0.22). Percentage of pregnancy was higher in synchronized estrus goats (73.33%) than in control (53.3%). Estrus synchronization by using CIDR implants and PGF2, continued by AI was effective to improve reproduction performance of Etawah cross bred goats.Keywords: Artificial insemination, Estrus synchronization, Etawah cross bred goat, Reproduction performance.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 50471461 Effect of Bentonite on the Rheological Behavior of Cement Grout in Presence of Superplasticizer
Authors: K. Benyounes, A. Benmounah
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Cement-based grouts has been used successfully to repair cracks in many concrete structures such as bridges, tunnels, buildings and to consolidate soils or rock foundations. In the present study the rheological characterization of cement grout with water/binder ratio (W/B) is fixed at 0.5. The effect of the replacement of cement by bentonite (2 to 10% wt) in presence of superplasticizer (0.5% wt) was investigated. Several rheological tests were carried out by using controlled-stress rheometer equipped with vane geometry in temperature of 20°C. To highlight the influence of bentonite and superplasticizer on the rheological behavior of grout cement, various flow tests in a range of shear rate from 0 to 200 s-1 were observed. Cement grout showed a non-Newtonian viscosity behavior at all concentrations of bentonite. Three parameter model Herschel- Bulkley was chosen for fitting of experimental data. Based on the values of correlation coefficients of the estimated parameters, The Herschel-Bulkley law model well described the rheological behavior of the grouts. Test results showed that the dosage of bentonite increases the viscosity and yield stress of the system and introduces more thixotropy. While the addition of both bentonite and superplasticizer with cement grout improve significantly the fluidity and reduced the yield stress due to the action of dispersion of SP.
Keywords: Cement grout, bentonite, superplasticizer, viscosity, yield stress.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 35631460 Territorial Availability of Social and Economic Infrastructure in Kazakhstan: Comparative Analysis of Urban and Rural Households
Authors: Nazym Shedenova, Aigul Beimisheva
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The market transformation in Kazakhstan during the last two decades has essentially strengthened a gap between development of urban and rural areas. Implementation of market institutes, transition from public financing to paid rendering of social services, change of forms of financing of social and economic infrastructure have led to strengthening of an economic inequality of social groups, including growth of stratification of the city and the village. Sociological survey of urban and rural households in Almaty city and villages of Almaty region has been carried out within the international research project “Livelihoods Strategies of Private Households in Central Asia: A Rural–Urban Comparison in Kazakhstan and Kyrgyzstan" (Germany, Kazakhstan, Kyrgyzstan). The analysis of statistical data and results of sociological research of urban and rural households allows us to reveal issues of territorial development, to investigate an availability of medical, educational and other services in the city and the village, to reveal an evaluation urban and rural dwellers of living conditions, to compare economic strategies of households in the city and the village.Keywords: Urban and rural households, social and economic infrastructure, territorial availability.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 21681459 Comprehensive Study on the Linear Hydrodynamic Analysis of a Truss Spar in Random Waves
Authors: Roozbeh Mansouri, Hassan Hadidi
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Truss spars are used for oil exploitation in deep and ultra-deep water if storage crude oil is not needed. The linear hydrodynamic analysis of truss spar in random sea wave load is necessary for determining the behaviour of truss spar. This understanding is not only important for design of the mooring lines, but also for optimising the truss spar design. In this paper linear hydrodynamic analysis of truss spar is carried out in frequency domain. The hydrodynamic forces are calculated using the modified Morison equation and diffraction theory. Added mass and drag coefficients of truss section computed by transmission matrix and normal acceleration and velocity component acting on each element and for hull section computed by strip theory. The stiffness properties of the truss spar can be separated into two components; hydrostatic stiffness and mooring line stiffness. Then, platform response amplitudes obtained by solved the equation of motion. This equation is non-linear due to viscous damping term therefore linearised by iteration method [1]. Finally computed RAOs and significant response amplitude and results are compared with experimental data.
Keywords: Truss Spar, Hydrodynamic analysis, Wave spectrum, Frequency Domain
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 24171458 Public Transport Planning System by Dijkstra Algorithm: Case Study Bangkok Metropolitan Area
Authors: Pimploi Tirastittam, Phutthiwat Waiyawuththanapoom
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Nowadays the promotion of the public transportation system in the Bangkok Metropolitan Area is increased such as the “Free Bus for Thai Citizen” Campaign and the prospect of the several MRT routes to increase the convenient and comfortable to the Bangkok Metropolitan area citizens. But citizens do not make full use of them it because the citizens are lack of the data and information and also the confident to the public transportation system of Thailand especially in the time and safety aspects. This research is the Public Transport Planning System by Dijkstra Algorithm: Case Study Bangkok Metropolitan Area by focusing on buses, BTS and MRT schedules/routes to give the most information to passengers. They can choose the way and the routes easily by using Dijkstra STAR Algorithm of Graph Theory which also shows the fare of the trip. This Application was evaluated by 30 normal users to find the mean and standard deviation of the developed system. Results of the evaluation showed that system is at a good level of satisfaction (4.20 and 0.40). From these results we can conclude that the system can be used properly and effectively according to the objective.
Keywords: Dijkstra Algorithm, Graph Theory, Shortest Route, Public Transport, Bangkok Metropolitan Area.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 63331457 Performance Determinants for Convenience Store Suppliers
Authors: Zainah Abdullah, Aznur Hajar Abdullah
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This paper examines the impact of information and communication technology (ICT) usage, internal relationship, supplier-retailer relationship, logistics services and inventory management on convenience store suppliers- performance. Data was collected from 275 convenience store managers in Malaysia using a set of questionnaire. The multiple linear regression results indicate that inventory management, supplier-retailer relationship, logistics services and internal relationship are predictors of supplier performance as perceived by convenience store managers. However, ICT usage is not a predictor of supplier performance. The study focuses only on convenience stores and petrol station convenience stores and concentrates only on managers. The results provide insights to suppliers who serve convenience stores and possibly similar retail format on factors to consider in improving their service to retailers. The results also provide insights to government in its aspiration to improve business operations of convenience store to consider ways to enhance the adoption of ICT by retailers and suppliers.Keywords: Information and communication technology (ICT), internal relationship, inventory management, logistics services, supplier performance, supplier-retailer relationship.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 40071456 Cost-Effective Private Grid Using Object-based Grid Architecture
Authors: M. Victor Jose, V. Seenivasagam
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This paper proposes a cost-effective private grid using Object-based Grid Architecture (OGA). In OGA, the data process privacy and inter communication are increased through an object- oriented concept. The limitation of the existing grid is that the user can enter or leave the grid at any time without schedule and dedicated resource. To overcome these limitations, cost-effective private grid and appropriate algorithms are proposed. In this, each system contains two platforms such as grid and local platforms. The grid manager service running in local personal computer can act as grid resource. When the system is on, it is intimated to the Monitoring and Information System (MIS) and details are maintained in Resource Object Table (ROT). The MIS is responsible to select the resource where the file or the replica should be stored. The resource storage is done within virtual single private grid nodes using random object addressing to prevent stolen attack. If any grid resource goes down, then the resource ID will be removed from the ROT, and resource recovery is efficiently managed by the replicas. This random addressing technique makes the grid storage a single storage and the user views the entire grid network as a single system.Keywords: Object Grid Architecture, Grid Manager Service, Resource Object table, Random object addressing, Object storage, Dynamic Object Update.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 10301455 Challenges in Adopting 3R Concept in the Heritage Building Restoration
Authors: H. H. Goh, K. C. Goh, T. W. Seow, N. S. Said, S. E. P. Ang
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Malaysia is rich with historic buildings, particularly in Penang and Malacca states. Restoration activities are increasingly important as these states are recognized under UNESCO World Heritage Sites. Restoration activities help to maintain the uniqueness and value of a heritage building. However, increasing in restoration activities has resulted in large quantities of waste. To cope with this problem, the 3R concept (reduce, reuse and recycle) is introduced. The 3R concept is one of the waste management hierarchies. This concept is still yet to apply in the building restoration industry compared to the construction industry. Therefore, this study aims to promote the 3R concept in the heritage building restoration industry. This study aims to examine the importance of 3R concept and to identify challenges in applying the 3R concept in the heritage building restoration industry. This study focused on contractors and consultants who are involved in heritage restoration projects in Penang. Literature review and interviews helps to reach the research objective. Data that obtained is analyzed by using content analysis. For the research, application of 3R concept is important to conserve natural resources and reduce pollution problems. However, limited space to organise waste is the obstruction during the implementation of this concept. In conclusion, the 3R concept plays an important role in promoting environmental conservation and helping in reducing the construction waste.
Keywords: 3R Concept, Heritage building, Restoration activities.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 31631454 CFD Simulation for Air-Borne Infection Analysis in AII-Room
Authors: Young Kwon Yang, In Sung Kang, Jung Ha Hwang, Jin Chul Park
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The present study is a foundational study for performance improvements on isolation wards to prevent proliferation of secondary infection of infectious diseases such as SARS, H1N1, and MERS inside hospitals. Accordingly, the present study conducted an analysis of the effect of sealing mechanisms and filling of openings on ensuring air tightness performance in isolation wards as well as simulation on air currents in improved isolation wards. The study method is as follows. First, previous studies on aerial infection type and mechanism were reviewed, and the review results were utilized as basic data of analysis on simulation of air current. Second, national and international legislations and regulations in relation to isolation wards as well as case studies on developed nations were investigated in order to identify the problems in isolation wards in Korea and improvement plans. Third, construction and facility plans were compared and analyzed between general and isolation wards focusing on large general hospitals in Korea, thereby conducting comparison and analysis on the performance and effects of air-tightness of general and isolation wards through CFD simulations. The study results showed that isolation wards had better air-tightness performance than that of general wards.
Keywords: AII Room, air-borne infection, CFD, computational fluid dynamics.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 15201453 Spike Sorting Method Using Exponential Autoregressive Modeling of Action Potentials
Authors: Sajjad Farashi
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Neurons in the nervous system communicate with each other by producing electrical signals called spikes. To investigate the physiological function of nervous system it is essential to study the activity of neurons by detecting and sorting spikes in the recorded signal. In this paper a method is proposed for considering the spike sorting problem which is based on the nonlinear modeling of spikes using exponential autoregressive model. The genetic algorithm is utilized for model parameter estimation. In this regard some selected model coefficients are used as features for sorting purposes. For optimal selection of model coefficients, self-organizing feature map is used. The results show that modeling of spikes with nonlinear autoregressive model outperforms its linear counterpart. Also the extracted features based on the coefficients of exponential autoregressive model are better than wavelet based extracted features and get more compact and well-separated clusters. In the case of spikes different in small-scale structures where principal component analysis fails to get separated clouds in the feature space, the proposed method can obtain well-separated cluster which removes the necessity of applying complex classifiers.
Keywords: Exponential autoregressive model, Neural data, spike sorting, time series modeling.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 17691452 Factors Affecting the e-Business Adoption among the Home-Based Businesses (HBBs) in Malaysia
Authors: S, Rosnafisah, M.S., Siti Salbiah., A, Mohd Sharifuddin
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Research in e-Business has been growing tremendously covering all related aspects such as adoption issues, e- Business models, strategies, etc. This research aims to explore the potential of adopting e-Business for a micro size business operating from home called home-based businesses (HBBs). In Malaysia, the HBB industry started many years ago and were mostly monopolized by women or housewives managed as a part-time job to support their family economy. Today, things have changed. The availability of the Internet technology and the emergence of e-Business concept promote the evolution of HBBs, which have been adopted as another alternative as a professional career for women without neglecting their family needs especially the children. Although this study is confined to a limited sample size and within geographical biasness, the findings show that it concurs with previous large scale studies. In this study, both qualitative and quantitative methods were used and data were gathered using triangulation methods via interview, direct observation, document analysis and survey questionnaires. This paper discusses the literature review, research methods and findings pertaining to e-Business adoption factors that influence the HBBs in Malaysia.Keywords: e-Business, HBB, adoption factor, qualitative andquantitative
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 27091451 Strategic Investment in Infrastructure Development to Facilitate Economic Growth in the United States
Authors: Arkaprabha Bhattacharyya, Makarand Hastak
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The COVID-19 pandemic is unprecedented in terms of its global reach and economic impacts. Historically, investment in infrastructure development projects has been touted to boost the economic growth of a nation. The State and Local governments responsible for delivering infrastructure assets work under tight budgets. Therefore, it is important to understand which infrastructure projects have the highest potential of boosting economic growth in the post-pandemic era. This paper presents relationships between infrastructure projects and economic growth. Statistical relationships between investment in different types of infrastructure projects (transit, water and wastewater, highways, power, manufacturing etc.) and indicators of economic growth are presented using historic data between 2002 and 2020 from the U.S. Census Bureau and U.S. Bureau of Economic Analysis (BEA). The outcome of the paper is the comparison of statistical correlations between investment in different types of infrastructure projects and indicators of economic growth. The comparison of the statistical correlations is useful in ranking the types of infrastructure projects based on their ability to influence economic prosperity. Therefore, investment in the infrastructures with the higher rank will have a better chance of boosting the economic growth. Once, the ranks are derived, they can be used by the decision-makers in infrastructure investment related decision-making process.
Keywords: Economic growth, infrastructure development, infrastructure projects, strategic investment.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 6681450 Examining Corporate Tax Evaders: Evidence from the Finalized Audit Cases
Authors: Ming Ling Lai, Zalilawati Yaacob, Normah Omar, Norashikin Abdul Aziz, Bee Wah Yap
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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 34291449 Present State of Local Public Transportation Service in Local Municipalities of Japan and Its Effects on Population
Authors: Akiko Kondo, Akio Kondo
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We are facing regional problems to low birth rate and longevity in Japan. Under this situation, there are some local municipalities which lose their vitality. The aims of this study are to clarify the present state of local public transportation services in local municipalities and relation between local public transportation services and population quantitatively. We conducted a questionnaire survey concerning regional agenda in all local municipalities in Japan. We obtained responses concerning the present state of convenience in use of public transportation and local public transportation services. Based on the data gathered from the survey, it is apparent that we should some sort of measures concerning public transportation services. Convenience in use of public transportation becomes an object of public concern in many rural regions. It is also clarified that some local municipalities introduce a demand bus for the purpose of promotion of administrative and financial efficiency. They also introduce a demand taxi in order to secure transportation to weak people in transportation and eliminate of blank area related to public transportation services. In addition, we construct a population model which includes explanatory variables of present states of local public transportation services. From this result, we can clarify the relation between public transportation services and population quantitatively.
Keywords: Public transportation, local municipality, regional analysis, regional issue.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 18941448 Impact of Process Parameters on Tensile Strength of Fused Deposition Modeling Printed Crisscross Poylactic Acid
Authors: Shilpesh R. Rajpurohit, Harshit K. Dave
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Additive manufacturing gains the popularity in recent times, due to its capability to create prototype as well functional as end use product directly from CAD data without any specific requirement of tooling. Fused deposition modeling (FDM) is one of the widely used additive manufacturing techniques that are used to create functional end use part of polymer that is comparable with the injection-molded parts. FDM printed part has an application in various fields such as automobile, aerospace, medical, electronic, etc. However, application of FDM part is greatly affected by poor mechanical properties. Proper selection of the process parameter could enhance the mechanical performance of the printed part. In the present study, experimental investigation has been carried out to study the behavior of the mechanical performance of the printed part with respect to process variables. Three process variables viz. raster angle, raster width and layer height have been varied to understand its effect on tensile strength. Further, effect of process variables on fractured surface has been also investigated.
Keywords: 3D printing, fused deposition modeling, layer height, raster angle, raster width, tensile strength.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 16581447 Determinants of Brand Equity: Offering a Model to Chocolate Industry
Authors: Emari Hossien
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This study examined the underlying dimensions of brand equity in the chocolate industry. For this purpose, researchers developed a model to identify which factors are influential in building brand equity. The second purpose was to assess brand loyalty and brand images mediating effect between brand attitude, brand personality, brand association with brand equity. The study employed structural equation modeling to investigate the causal relationships between the dimensions of brand equity and brand equity itself. It specifically measured the way in which consumers’ perceptions of the dimensions of brand equity affected the overall brand equity evaluations. Data were collected from a sample of consumers of chocolate industry in Iran. The results of this empirical study indicate that brand loyalty and brand image are important components of brand equity in this industry. Moreover, the role of brand loyalty and brand image as mediating factors in the intention of brand equity are supported. The principal contribution of the present research is that it provides empirical evidence of the multidimensionality of consumer based brand equity, supporting Aaker´s and Keller´s conceptualization of brand equity. The present research also enriched brand equity building by incorporating the brand personality and brand image, as recommended by previous researchers. Moreover, creating the brand equity index in chocolate industry of Iran particularly is novel.Keywords: brand equity, brand personality, structural equationmodeling, Iran.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 36131446 Comparative Spatial Analysis of a Re-arranged Hospital Building
Authors: Burak Köken, Hatice D. Arslan, Bilgehan Y. Çakmak
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Analyzing the relation networks between the hospital buildings which have complex structure and distinctive spatial relationships is quite difficult. The hospital buildings which require specialty in spatial relationship solutions during design and selfinnovation through the developing technology should survive and keep giving service even after the disasters such as earthquakes. In this study, a hospital building where the load-bearing system was strengthened because of the insufficient earthquake performance and the construction of an additional building was required to meet the increasing need for space was discussed and a comparative spatial evaluation of the hospital building was made with regard to its status before the change and after the change. For this reason, spatial organizations of the building before change and after the change were analyzed by means of Space Syntax method and the effects of the change on space organization parameters were searched by applying an analytical procedure. Using Depthmap UCL software, Connectivity, Visual Mean Depth, Beta and Visual Integration analyses were conducted. Based on the data obtained after the analyses, it was seen that the relationships between spaces of the building increased after the change and the building has become more explicit and understandable for the occupants. Furthermore, it was determined according to findings of the analysis that the increase in depth causes difficulty in perceiving the spaces and the changes considering this problem generally ease spatial use.Keywords: Architecture, hospital building, space syntax, strengthening.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 22081445 Non-Melanoma Skin Cancer in Ha’il Region in the Kingdom of Saudi Arabia: A Clinicopathological Study
Authors: Laila Seada, Nouf Al Gharbi, Shaimaa Dawa
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Although skin cancers are prevalent worldwide, it is uncommon in Ha’il region in the Kingdom of Saudi Arabia, mostly non-melanoma sub-type. During a 4-year period from 2014 to 2017, out of a total of 120 cases of skin lesions, 29 non-melanoma cancers were retrieved from histopathology files obtained from King Khalid Hospital. As part of the study, all cases of skin cancer diagnosed during 2014 -2017 have been revised and the clinicopathological data recorded. The results show that Basal cell carcinoma (BCC) was the most common neoplasm (36%), followed by cutaneous lymphomas (mostly mycosis fungoides 25%), squamous cell carcinoma (SCC) (21%) and dermatofibrosarcoma protuberans (DFSP) (11%). Only one case of metastatic carcinoma was recorded. BCC nodular type was the most prevalent, with a mean age 57.6 years and mean size 2.73 cm. SCC was mostly grade 2, with mean size 1.9 cm and an older mean age of 72.3 cm. Increased size of lesion positively correlated with older age (p = 0.001). Non-melanoma skin cancer in Ha’il region is not frequently encountered. BCC is the most frequent followed by cutaneous T-cell lymphomas and SCC. The findings in this study were in accordance with other parts of, but much lower than other parts of the world.
Keywords: Non melanoma skin cancer, Hail Region, histopathology, BCC.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 11161444 A Training Course Development to Promote Learning Activities of 2nd Year, Faculty of Education Students using Multiple Intelligences Theory
Authors: Chaiwat Waree, Kalanyoo Petcharaporn
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This research aims to develop and evaluate a training course to promote learning activities of 2nd year, Suan Sunandha Rajabhat University, faculty of education students using multiple intelligences theory. The process is divided into two phases: Phase 1 development of training course to promote learning activities consisting of principles, objectives of the course, structure, training duration, content, training materials, training activities, media training, monitoring, measurement and evaluation quality of the course. Phase 2 evaluation efficiency of training course was to use the improved curriculum with experimental group which is 2nd year, Suan Sunandha Rajabhat University, faculty of education students was drawn randomly 152 students. The experimental pattern was randomized Control Group Pre-Test Post-Test Design, Analysis Data by t-Test with the software SPFSS for Windows. Research has shown that: 1). the ability of teaching and learning according to the theory of multiple intelligences after training is higher than before training significantly in statistic at .01 level, 2). The satisfaction of students to the training courses was overall at the highest level.Keywords: A training course, learning activities, multiple intelligences.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 14021443 Theory about the Gebel El-Arak Knife: An Egyptian Knife with Canaanite Relief
Authors: Doaa El-Shereef
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Gebel Al-Arak knife with its fine engravings on the two faces of the handle is the proof about the relationship between the Egyptians and the Canaanites during Naqada II. The Canaanites lived with the Egyptians in Abydos and they fought each other for power and the war scene on the knife prove that the Canaanites and the Egyptians wore the same outfit and they are only different by their hair style. The research discusses and analyzes many primary sources in Egypt, like wall inscriptions and palettes that prove the strong land relation and sea trade between Canaan and Egypt during Chalcolithic Age (4500-3500 BC). While no primary sources in Egypt prove the relationship between Egypt and Mesopotamia in the period to which the knife of Gebel Al-Arak belongs, between 3300-3100 BC, there were no battles or maritime trade exchanges between them. The engravings on the knife belong to the Canaanites and their God El (Master of Animals) and describing their victory over the Egyptians in this amphibious battle. The research aims to prove a theory that the Gebel Al-Arak knife is an Egyptian-made knife and the influences of the knife engravings were Canaanite, not Mesopotamian. The methodology of the study is historical methodology which is used to gather and analyze evidence and various historical data retrieved from history and interpret what the evidence reveals about things that occurred in history.
Keywords: Canaan, Egypt, Gebel el-Arak Knife, Louvre.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 4941442 Stereotypical Motor Movement Recognition Using Microsoft Kinect with Artificial Neural Network
Authors: M. Jazouli, S. Elhoufi, A. Majda, A. Zarghili, R. Aalouane
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Autism spectrum disorder is a complex developmental disability. It is defined by a certain set of behaviors. Persons with Autism Spectrum Disorders (ASD) frequently engage in stereotyped and repetitive motor movements. The objective of this article is to propose a method to automatically detect this unusual behavior. Our study provides a clinical tool which facilitates for doctors the diagnosis of ASD. We focus on automatic identification of five repetitive gestures among autistic children in real time: body rocking, hand flapping, fingers flapping, hand on the face and hands behind back. In this paper, we present a gesture recognition system for children with autism, which consists of three modules: model-based movement tracking, feature extraction, and gesture recognition using artificial neural network (ANN). The first one uses the Microsoft Kinect sensor, the second one chooses points of interest from the 3D skeleton to characterize the gestures, and the last one proposes a neural connectionist model to perform the supervised classification of data. The experimental results show that our system can achieve above 93.3% recognition rate.
Keywords: ASD, stereotypical motor movements, repetitive gesture, kinect, artificial neural network.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 19041441 The Effects of Consumer Inertia and Emotions on New Technology Acceptance
Authors: Chyi Jaw
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Prior literature on innovation diffusion or acceptance has almost exclusively concentrated on consumers’ positive attitudes and behaviors for new products/services. Consumers’ negative attitudes or behaviors to innovations have received relatively little marketing attention, but it happens frequently in practice. This study discusses consumer psychological factors when they try to learn or use new technologies. According to recent research, technological innovation acceptance has been considered as a dynamic or mediated process. This research argues that consumers can experience inertia and emotions in the initial use of new technologies. However, given such consumer psychology, the argument can be made as to whether the inclusion of consumer inertia (routine seeking and cognitive rigidity) and emotions increases the predictive power of new technology acceptance model. As data from the empirical study find, the process is potentially consumer emotion changing (independent of performance benefits) because of technology complexity and consumer inertia, and impact innovative technology use significantly. Finally, the study presents the superior predictability of the hypothesized model, which let managers can better predict and influence the successful diffusion of complex technological innovations.
Keywords: Cognitive rigidity, consumer emotions, new technology acceptance, routine seeking, technology complexity.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 27971440 Evaluation of Fitts’ Law Index of Difficulty Formulation for Screen Size Variations
Authors: Hidehiko Okada, Takayuki Akiba
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It is well-known as Fitts’ law that the time for a user to point a target on a GUI screen can be modeled as a linear function of “index of difficulty (ID).” In this paper, the authors investigate whether the traditional ID formulation is appropriate independently of device screen sizes. Result of our experiment reveals that the ID formulation may not consistently capture actual difficulty: users’ pointing performances are not consistent among pointing target variations of which index of difficulty are consistent. The term A/W may not be appropriate because the term causes the observed inconsistency. Based on this finding, the authors then evaluate the applicability of possible models other than Fitts’ one. Multiple regression models are found to be able to appropriately represent the effects of target design variations. The authors next make an attempt to improve the definition of ID in Fitts’ model. Our idea is to raise the size or the distance values depending on the screen size. The modified model is found to fit well to the users’ pointing data, which supports the idea.
Keywords: Fitts’ law, pointing device, small screen, touch user interface, usability.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1628