Search results for: Multiple Classificaiton
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 1505

Search results for: Multiple Classificaiton

755 Pay Differentials and Employee Retention in the State Colleges of Education in the South-South Zone, Nigeria

Authors: Emmanuel U. Ingwu

Abstract:

The study examined the influence of pay differentials on employee retention in the State Colleges of Education in the South-South Region of Nigeria. 275 subjects drawn from members of the wage negotiating teams in the Colleges were administered questionnaires constructed for study. Analysis of Variance revealed that the observed pay differentials significantly influenced retainership, f(5,269 = 6.223, P< 0.05). However, the Multiple Classification Analysis and Post-Hoc test indicated that employees in two of the Colleges with slightly lower and higher pay levels may probably remain with their employers while employees in other Colleges with the least and highest pay levels suggested quitting. Based on these observations, the influence of pay on employee retention seems inconclusive. Generally, employees in the colleges studied are dissatisfied with current pay levels. Management should confront these challenges by improving pay packages to encourage employees to remain and be dedicated to duty.

Keywords: Employee, Influence, Pay differentials, Retention.

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754 Creative Self-efficacy and Innovation Speed of New Ventures: The Mediating Role of Entrepreneurial Bricolage

Authors: Y. W. Chen, H. L. Fan

Abstract:

Evidence shows that start-ups success is positively correlated with the launch of the first product. However, new ventures are seldom able to acquire abundant resources for new product development (NPD), which means that entrepreneurs may depend on personal creativity instead of physical investments to achieve and accelerate innovation speed. This study accentuates the role of entrepreneurial bricolage, which defined as making do by applying combinations of the resources at hand to new problems and opportunities, in the relations of creative self-efficacy and innovation speed. This study uses the multiple regression analysis to test the hypotheses in a sample of 203 start-ups operating in various creative markets in Taiwan. Results reveal that creative self-efficacy is positively and directly associated with innovation speed, whereas entrepreneurial bricolage plays a full mediator. These findings offer important theoretical and practical implications.

Keywords: Creative self-efficacy, innovation speed, entrepreneurial bricolage, new ventures.

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753 Unequal Error Protection for Region of Interest with Embedded Zerotree Wavelet

Authors: T. Hirner, J. Polec

Abstract:

This paper describes a new method of unequal error protection (UEP) for region of interest (ROI) with embedded zerotree wavelet algorithm (EZW). ROI technique is important in applications with different parts of importance. In ROI coding, a chosen ROI is encoded with higher quality than the background (BG). Unequal error protection of image is provided by different coding techniques. In our proposed method, image is divided into two parts (ROI, BG) that consist of more important bytes (MIB) and less important bytes (LIB). The experimental results verify effectiveness of the design. The results of our method demonstrate the comparison of the unequal error protection (UEP) of image transmission with defined ROI and the equal error protection (EEP) over multiple noisy channels.

Keywords: embedded zerotree wavelet (EZW), equal error protection (EEP), region of interest (ROI), RS code, unequal error protection (UEP)

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752 Comprehensive Risk Assessment Model in Agile Construction Environment

Authors: Jolanta Tamošaitienė

Abstract:

The article focuses on a developed comprehensive model to be used in an agile environment for the risk assessment and selection based on multi-attribute methods. The model is based on a multi-attribute evaluation of risk in construction, and the determination of their optimality criterion values are calculated using complex Multiple Criteria Decision-Making methods. The model may be further applied to risk assessment in an agile construction environment. The attributes of risk in a construction project are selected by applying the risk assessment condition to the construction sector, and the construction process efficiency in the construction industry accounts for the agile environment. The paper presents the comprehensive risk assessment model in an agile construction environment. It provides a background and a description of the proposed model and the developed analysis of the comprehensive risk assessment model in an agile construction environment with the criteria.

Keywords: Assessment, environment, agile, model, risk.

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751 Tracking Activity of Real Individuals in Web Logs

Authors: Sándor Juhász, Renáta Iváncsy

Abstract:

This paper describes an enhanced cookie-based method for counting the visitors of web sites by using a web log processing system that aims to cope with the ambitious goal of creating countrywide statistics about the browsing practices of real human individuals. The focus is put on describing a new more efficient way of detecting human beings behind web users by placing different identifiers on the client computers. We briefly introduce our processing system designed to handle the massive amount of data records continuously gathered from the most important content providers of the Hungary. We conclude by showing statistics of different time spans comparing the efficiency of multiple visitor counting methods to the one presented here, and some interesting charts about content providers and web usage based on real data recorded in 2007 will also be presented.

Keywords: Cookie based identification, real data, user activitytracking, web auditing, web log processing

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750 Software Development for the Kinematic Analysis of a Lynx 6 Robot Arm

Authors: Baki Koyuncu, Mehmet Güzel

Abstract:

The kinematics of manipulators is a central problem in the automatic control of robot manipulators. Theoretical background for the analysis of the 5 Dof Lynx-6 educational Robot Arm kinematics is presented in this paper. The kinematics problem is defined as the transformation from the Cartesian space to the joint space and vice versa. The Denavit-Harbenterg (D-H) model of representation is used to model robot links and joints in this study. Both forward and inverse kinematics solutions for this educational manipulator are presented, An effective method is suggested to decrease multiple solutions in inverse kinematics. A visual software package, named MSG, is also developed for testing Motional Characteristics of the Lynx-6 Robot arm. The kinematics solutions of the software package were found to be identical with the robot arm-s physical motional behaviors.

Keywords: Lynx 6, robot arm, forward kinematics, inverse kinematics, software, DH parameters, 5 DOF , SSC-32 , simulator.

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749 An Analysis of Classification of Imbalanced Datasets by Using Synthetic Minority Over-Sampling Technique

Authors: Ghada A. Alfattni

Abstract:

Analysing unbalanced datasets is one of the challenges that practitioners in machine learning field face. However, many researches have been carried out to determine the effectiveness of the use of the synthetic minority over-sampling technique (SMOTE) to address this issue. The aim of this study was therefore to compare the effectiveness of the SMOTE over different models on unbalanced datasets. Three classification models (Logistic Regression, Support Vector Machine and Nearest Neighbour) were tested with multiple datasets, then the same datasets were oversampled by using SMOTE and applied again to the three models to compare the differences in the performances. Results of experiments show that the highest number of nearest neighbours gives lower values of error rates. 

Keywords: Imbalanced datasets, SMOTE, machine learning, logistic regression, support vector machine, nearest neighbour.

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748 Design of Bayesian MDS Sampling Plan Based on the Process Capability Index

Authors: Davood Shishebori, Mohammad Saber Fallah Nezhad, Sina Seifi

Abstract:

In this paper, a variable multiple dependent state (MDS) sampling plan is developed based on the process capability index using Bayesian approach. The optimal parameters of the developed sampling plan with respect to constraints related to the risk of consumer and producer are presented. Two comparison studies have been done. First, the methods of double sampling model, sampling plan for resubmitted lots and repetitive group sampling (RGS) plan are elaborated and average sample numbers of the developed MDS plan and other classical methods are compared. A comparison study between the developed MDS plan based on Bayesian approach and the exact probability distribution is carried out.

Keywords: MDS sampling plan, RGS plan, sampling plan for resubmitted lots, process capability index, average sample number, Bayesian approach.

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747 Researching on the Grey Incidence among the Macroscopic Agents in the Logistics Industry System

Authors: Yanfeng Chu, Ruizhen Zhang

Abstract:

Quantitative researching on the degree of incidence between the logistics industry and relevant macroscopic system elements is the basis of reasonable and scientific policy on industrial development. In the light of the macro-level, the logistics industry system is consisted of multiple macroscopic agents such as macro-economic, infrastructure, social environment, market demanding, the traditional industry, industry life cycle, policy , system and so on. This paper studies the grey incidence among the macroscopic agents in the logistics industry system. It is demonstrated that the releasing of the logistics services from the logistics outsourcing enterprises determines the growth of the logistics size. Although the information and communication technology is able to promote the formation of the modern logistics industry to some extent, the development of the modern logistics industry depends more on the development of national economy and the investment in the capital assets of the logistics industry.

Keywords: Logistics industry, industrial system, industry incidence.

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746 Multi-Agent Coverage Control with Bounded Gain Forgetting Composite Adaptive Controller

Authors: Mert Turanli, Hakan Temeltas

Abstract:

In this paper, we present an adaptive controller for decentralized coordination problem of multiple non-holonomic agents. The performance of the presented Multi-Agent Bounded Gain Forgetting (BGF) Composite Adaptive controller is compared against the tracking error criterion with a Feedback Linearization controller. By using the method, the sensor nodes move and reconfigure themselves in a coordinated way in response to a sensed environment. The multi-agent coordination is achieved through Centroidal Voronoi Tessellations and Coverage Control. Also, a consensus protocol is used for synchronization of the parameter vectors. The two controllers are given with their Lyapunov stability analysis and their stability is verified with simulation results. The simulations are carried out in MATLAB and ROS environments. Better performance is obtained with BGF Adaptive Controller.

Keywords: Adaptive control, Centroidal Voronoi Tessellations, composite adaptation, coordination.

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745 Prediction Heating Values of Lignocellulosics from Biomass Characteristics

Authors: Kaltima Phichai, Pornchanoke Pragrobpondee, Thaweesak Khumpart, Samorn Hirunpraditkoon

Abstract:

The paper provides biomasses characteristics by proximate analysis (volatile matter, fixed carbon and ash) and ultimate analysis (carbon, hydrogen, nitrogen and oxygen) for the prediction of the heating value equations. The heating value estimation of various biomasses can be used as an energy evaluation. Thirteen types of biomass were studied. Proximate analysis was investigated by mass loss method and infrared moisture analyzer. Ultimate analysis was analyzed by CHNO analyzer. The heating values varied from 15 to 22.4MJ kg-1. Correlations of the calculated heating value with proximate and ultimate analyses were undertaken using multiple regression analysis and summarized into three and two equations, respectively. Correlations based on proximate analysis illustrated that deviation of calculated heating values from experimental heating values was higher than the correlations based on ultimate analysis.

Keywords: Heating value equation, Proximate analysis, Ultimate analysis.

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744 Multi-Objective Optimization in End Milling of Al-6061 Using Taguchi Based G-PCA

Authors: M. K. Pradhan, Mayank Meena, Shubham Sen, Arvind Singh

Abstract:

In this study, a multi objective optimization for end milling of Al 6061 alloy has been presented to provide better surface quality and higher Material Removal Rate (MRR). The input parameters considered for the analysis are spindle speed, depth of cut and feed. The experiments were planned as per Taguchis design of experiment, with L27 orthogonal array. The Grey Relational Analysis (GRA) has been used for transforming multiple quality responses into a single response and the weights of the each performance characteristics are determined by employing the Principal Component Analysis (PCA), so that their relative importance can be properly and objectively described. The results reveal that Taguchi based G-PCA can effectively acquire the optimal combination of cutting parameters.

Keywords: Material Removal Rate, Surface Roughness, Taguchi Method, Grey Relational Analysis, Principal Component Analysis.

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743 A Preliminary Conceptual Scale to Discretize the Distributed Manufacturing Continuum

Authors: Ijaz Ul Haq, Fiorenzo Franceschini

Abstract:

The distributed manufacturing methodology brings a new concept of decentralized manufacturing operations close to the proximity of end users. A preliminary scale, to measure distributed capacity and evaluate positioning of firms, is developed in this research. In the first part of the paper, a literature review has been performed which highlights the explorative nature of the studies conducted to present definitions and classifications due to novelty of this topic. From literature, five dimensions of distributed manufacturing development stages have been identified: localization, manufacturing technologies, customization and personalization, digitalization and democratization of design. Based on these determinants a conceptual scale is proposed to measure the status of distributed manufacturing of a generic firm. A multiple case study is then conducted in two steps to test the conceptual scale and to identify the corresponding level of distributed potential in each case study firm.

Keywords: Conceptual scale, distributed manufacturing, firm’s distributed capacity, manufacturing continuum.

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742 Directing the Forensic Investigation of a Catastrophic Structure Collapse: The Jacksonville Parking Garage Collapse

Authors: W. C. Bracken

Abstract:

This paper discusses the forensic investigation of a fatality-involved catastrophic structure collapse and the special challenges faced when tasked with directing such an effort. While this paper discusses the investigation’s findings and the outcome of the event; this paper’s primary focus is on the challenges faced directing a forensic investigation that requires coordinating with governmental oversight while also having to accommodate multiple parties’ investigative teams. In particular the challenges discussed within this paper included maintaining on-site safety and operations while accommodating outside investigator’s interests. In addition this paper discusses unique challenges that one may face such as what to do about unethical conduct of interested party’s investigative teams, “off the record” sharing of information, and clandestinely transmitted evidence.

Keywords: Catastrophic structure collapse, collapse investigation, Jacksonville parking garage collapse, forensic investigation.

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741 Exploring Anti-Western Sentiment Among Arabs and Its Influence on Support for Russia in the Ukraine Conflict

Authors: Soran Tarkhani

Abstract:

The phenomenon of significant Arab support for Russia's invasion of Ukraine, despite widespread condemnation from Arab leaders, poses a puzzling scenario. This paper delves into the paradox by employing multiple regression analysis on the online reactions of Arab audiences to the conflict as reported by seven major news networks: CNN Arabic, BBC Arabic, Sky News Arabic, France24 Arabic, DW, Aljazeera, and Al-Arabiya. It hypothesizes that this support stems from prevalent anti-Western sentiment within the Arab world. The empirical findings corroborate the hypothesis, providing insight into the underlying motivations for Arab backing of Russia against Ukraine, despite their historical familiarity with the harsh realities of war.

Keywords: Anti-Western Sentiment, Arab World, Russia-Ukraine Conflict, social media analysis, political sentiment, international relations, regional influence.

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740 Analytic on Various Grounding Configurations in Uniform Layer Soil

Authors: Mohd Shahriman B. Mohd Yunus, Mohd Hanif B. Jamaludin, Norain Bt. Bahror

Abstract:

The performance of an embedded grounding system is very important for the safe operation of electrical appliances and human beings. In principle, a safe grounding system has two objectives, which are to dissipate fault current without exceeding any operating and equipment limits and to ensure there is no risk of electric shock to humans in the vicinity of earthed facilities. The case studies in this paper present the calculating grounding resistance for multiple configurations of vertical and horizontally by using a simple and accurate formula. From the analytic calculated results, observed good/empirical relationship between the grounding resistance and length of the embedded grounding configurations. Moreover, the configurations of vertical and horizontal observed effectiveness of grounding resistance and good agreement on the reduction of grounding resistance values especially for vertical configuration.

Keywords: Grounding system, grounding resistance, soil resistivity, electrode geometry, configurations.

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739 Criticality Assessment of Failures in Multipoint Communication Networks

Authors: Myriam Noureddine, Rachid Noureddine

Abstract:

Following the current economic challenges and competition, all systems, whatever their field, must be efficient and operational during their activity. In this context, it is imperative to anticipate, identify, eliminate and estimate the failures of systems, which may lead to an interruption of their function. This need requires the management of possible risks, through an assessment of the failures criticality following a dependability approach. On the other hand, at the time of new information technologies and considering the networks field evolution, the data transmission has evolved towards a multipoint communication, which can simultaneously transmit information from a sender to multiple receivers. This article proposes the failures criticality assessment of a multipoint communication network, integrates a database of network failures and their quantifications. The proposed approach is validated on a case study and the final result allows having the criticality matrix associated with failures on the considered network, giving the identification of acceptable risks.

Keywords: Dependability, failure, multipoint network, criticality matrix.

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738 Audio Watermarking Using Spectral Modifications

Authors: Jyotsna Singh, Parul Garg, Alok Nath De

Abstract:

In this paper, we present a non-blind technique of adding the watermark to the Fourier spectral components of audio signal in a way such that the modified amplitude does not exceed the maximum amplitude spread (MAS). This MAS is due to individual Discrete fourier transform (DFT) coefficients in that particular frame, which is derived from the Energy Spreading function given by Schroeder. Using this technique one can store double the information within a given frame length i.e. overriding the watermark on the host of equal length with least perceptual distortion. The watermark is uniformly floating on the DFT components of original signal. This helps in detecting any intentional manipulations done on the watermarked audio. Also, the scheme is found robust to various signal processing attacks like presence of multiple watermarks, Additive white gaussian noise (AWGN) and mp3 compression.

Keywords: Discrete Fourier Transform, Spreading Function, Watermark, Pseudo Noise Sequence, Spectral Masking Effect

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737 Evaluation of Hand Grip Strength and EMG Signal on Visual Reaction

Authors: Sung-Wook Shin, Sung-Taek Chung

Abstract:

Hand grip strength has been utilized as an indicator to evaluate the motor ability of hands, responsible for performing multiple body functions. It is, however, difficult to evaluate other factors (other than hand muscular strength) utilizing the hand grip strength only. In this study, we analyzed the motor ability of hands using EMG and the hand grip strength, simultaneously in order to evaluate concentration, muscular strength reaction time, instantaneous muscular strength change, and agility in response to visual reaction. In results, the average time (and their standard deviations) of muscular strength reaction EMG signal and hand grip strength was found to be 209.6 ± 56.2 ms and 354.3 ± 54.6 ms, respectively. In addition, the onset time which represents acceleration time to reach 90% of maximum hand grip strength, was 382.9 ± 129.9 ms.

Keywords: Hand grip strength, EMG, visual reaction, endurance.

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736 Models of State Organization and Influence over Collective Identity and Nationalism in Spain

Authors: Muñoz-Sanchez, Victor Manuel, Perez-Flores, Antonio Manuel

Abstract:

The main objective of this paper is to establish the relationship between models of state organization and the various types of collective identity expressed by the Spanish. The question of nationalism and identity ascription in Spain has always been a topic of special importance due to the presence in that country of territories where the population emits very different opinions of nationalist sentiment than the rest of Spain. The current situation of sovereignty challenge of Catalonia to the central government exemplifies the importance of the subject matter. In order to analyze this process of interrelation, we use a secondary data mining by applying the multiple correspondence analysis technique (MCA). As a main result a typology of four types of expression of collective identity based on models of State organization are shown, which are connected with the party position on this issue.

Keywords: Models of organization of the state, nationalism, collective identity, Spain, political parties.

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735 Eye Tracking: Biometric Evaluations of Instructional Materials for Improved Learning

Authors: Janet Holland

Abstract:

Eye tracking is a great way to triangulate multiple data sources for deeper, more complete knowledge of how instructional materials are really being used and emotional connections made. Using sensor based biometrics provides a detailed local analysis in real time expanding our ability to collect science based data for a more comprehensive level of understanding, not previously possible, for teaching and learning. The knowledge gained will be used to make future improvements to instructional materials, tools, and interactions. The literature has been examined and a preliminary pilot test was implemented to develop a methodology for research in Instructional Design and Technology. Eye tracking now offers the addition of objective metrics obtained from eye tracking and other biometric data collection with analysis for a fresh perspective.

Keywords: Area of interest, eye tracking, biometrics, fixation, fixation count, fixation sequence, fixation time, gaze points, heat map, saccades, time to first fixation.

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734 Traffic Density Estimation for Multiple Segment Freeways

Authors: Karandeep Singh, Baibing Li

Abstract:

Traffic density, an indicator of traffic conditions, is one of the most critical characteristics to Intelligent Transport Systems (ITS). This paper investigates recursive traffic density estimation using the information provided from inductive loop detectors. On the basis of the phenomenological relationship between speed and density, the existing studies incorporate a state space model and update the density estimate using vehicular speed observations via the extended Kalman filter, where an approximation is made because of the linearization of the nonlinear observation equation. In practice, this may lead to substantial estimation errors. This paper incorporates a suitable transformation to deal with the nonlinear observation equation so that the approximation is avoided when using Kalman filter to estimate the traffic density. A numerical study is conducted. It is shown that the developed method outperforms the existing methods for traffic density estimation.

Keywords: Density estimation, Kalman filter, speed-densityrelationship, Traffic surveillance.

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733 Awareness of Value Addition of Sweet Potato (Ipomoea batatas (L.) Lam) In Osun State, Nigeria

Authors: A. M. Omoare, E. O. Fakoya, O. E. Fapojuwo, W. O. Oyediran

Abstract:

Awareness of value addition of sweet potato has received comparatively little attention in Nigeria despite its potential to reduce perishability and enhanced utilization of the crop in diverse products forms. This study assessed the awareness of value addition of sweet potato in Osun State, Nigeria. Multi-stage random sampling technique was used to select 120 respondents for the study. Data obtained were analyzed using descriptive statistics and multiple regression analysis. Findings showed that most (75.00%) of the respondents were male with mean age of 42.10 years and 96.70% of the respondents had formal education. The mean farm size was 2.30 hectares. Majority (75.00%) of the respondents had more than 10 years farming experience. Awareness of value addition of sweet potato was very low among the respondents. It was recommended that sweet potato farmers should be empowered through effective and efficient extension training on the use of modern processing techniques in order to enhance value addition of sweet potato. 

Keywords: Awareness, value addition, sweet potato, perishability.

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732 Customer-Supplier Collaboration in Casting Industry: a Review on Organizational and Human Aspects

Authors: Taneli Eisto, Venlakaisa Hölttä

Abstract:

Customer-supplier collaboration enables firms to achieve greater success than acting independently. Nevertheless, not many firms have fully utilized the potential of collaboration. This paper presents organizational and human related success factors for collaboration in manufacturing supply chains in casting industry. Our research approach was a case study including multiple cases. Data was gathered by interviews and group discussions in two different research projects. In the first research project we studied seven firms and in the second five. It was found that the success factors are interrelated, in other words, organizational and human factors together enable success but not any of them alone. Some of the found success factors are a culture of following agreements, and a speed of informing the partner about changes affecting to the product or the delivery chain.

Keywords: Casting industry, collaboration success factors, customer-supplier collaboration, supply chain collaboration.

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731 Assessment of Noise Pollution in the City of Biskra, Algeria

Authors: Tallal Abdel Karim Bouzir, Nourdinne Zemmouri, Djihed Berkouk

Abstract:

In this research, a quantitative assessment of the urban sound environment of the city of Biskra, Algeria, was conducted. To determine the quality of the soundscape based on in-situ measurement, using a Landtek SL5868P sound level meter in 47 points, which have been identified to represent the whole city. The result shows that the urban noise level varies from 55.3 dB to 75.8 dB during the weekdays and from 51.7 dB to 74.3 dB during the weekend. On the other hand, we can also note that 70.20% of the results of the weekday measurements and 55.30% of the results of the weekend measurements have levels of sound intensity that exceed the levels allowed by Algerian law and the recommendations of the World Health Organization. These very high urban noise levels affect the quality of life, the acoustic comfort and may even pose multiple risks to people's health.

Keywords: Noise pollution, road traffic, sound intensity, public health, noise monitoring.

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730 Performance Analysis of Multiuser Diversity in Multiuser Two-Hop Decode-and-Forward Cooperative Multi-Relay Wireless Networks

Authors: Mamoun F. Al-Mistarihi, Rami Mohaisen

Abstract:

Cooperative diversity (CD) has been adopted in many communication systems because it helps in improving performance of the wireless communication systems with the help of the relays that emulate the multiple antenna terminals. This work aims to provide the derivation of the performance analysis expressions of the multiuser diversity (MUD) in the two-hop cooperative multi-relay wireless networks (TCMRNs). Considering the work analysis, we provide analytically the derivation of a closed form expression of the two most commonly used performance metrics namely, the outage probability and the symbol error probability (SEP) for the fixed decode-and-forward (FDF) protocol with MUD.

Keywords: Cooperative diversity (CD), fixed decode-andforward(FDF), multiuser diversity (MUD) , two - hop cooperative multi-relay wireless networks (TCMRN).

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729 Cross Layer Optimization for Fairness Balancing Based on Adaptively Weighted Utility Functions in OFDMA Systems

Authors: Jianwei Wang, Timo Korhonen, Yuping Zhao

Abstract:

Cross layer optimization based on utility functions has been recently studied extensively, meanwhile, numerous types of utility functions have been examined in the corresponding literature. However, a major drawback is that most utility functions take a fixed mathematical form or are based on simple combining, which can not fully exploit available information. In this paper, we formulate a framework of cross layer optimization based on Adaptively Weighted Utility Functions (AWUF) for fairness balancing in OFDMA networks. Under this framework, a two-step allocation algorithm is provided as a sub-optimal solution, whose control parameters can be updated in real-time to accommodate instantaneous QoS constrains. The simulation results show that the proposed algorithm achieves high throughput while balancing the fairness among multiple users.

Keywords: OFDMA, Fairness, AWUF, QoS.

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728 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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727 Optical Switching Based On Bragg Solitons in A Nonuniform Fiber Bragg Grating

Authors: Abdulatif Abdusalam, Mohamed Shaban

Abstract:

In this paper, we consider the nonlinear pulse propagation through a nonuniform birefringent fiber Bragg grating (FBG) whose index modulation depth varies along the propagation direction. Here, the pulse propagation is governed by the nonlinear birefringent coupled mode (NLBCM) equations. To form the Bragg soliton outside the photonic bandgap (PBG), the NLBCM equations are reduced to the well known NLS type equation by multiple scale analysis. As we consider the pulse propagation in a nonuniform FBG, the pulse propagation outside the PBG is governed by inhomogeneous NLS (INLS) rather than NLS. We then discuss the formation of soliton in the FBG known as Bragg soliton whose central frequency lies outside but close to the PBG of the grating structure. Further, we discuss Bragg soliton compression due to a delicate balance between the SPM and the varying grating induced dispersion. In addition, Bragg soliton collision, Bragg soliton switching and possible logic gates have also been discussed.

Keywords: Bragg grating, Nonuniform fiber, Nonlinear pulse.

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726 Implementation of On-Line Cutting Stock Problem on NC Machines

Authors: Jui P. Hung, Hsia C. Chang, Yuan L. Lai

Abstract:

Introduction applicability of high-speed cutting stock problem (CSP) is presented in this paper. Due to the orders continued coming in from various on-line ways for a professional cutting company, to stay competitive, such a business has to focus on sustained production at high levels. In others words, operators have to keep the machine running to stay ahead of the pack. Therefore, the continuous stock cutting problem with setup is proposed to minimize the cutting time and pattern changing time to meet the on-line given demand. In this paper, a novel method is proposed to solve the problem directly by using cutting patterns directly. A major advantage of the proposed method in series on-line production is that the system can adjust the cutting plan according to the floating orders. Examples with multiple items are demonstrated. The results show considerable efficiency and reliability in high-speed cutting of CSP.

Keywords: Cutting stock, Optimization, Heuristics

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