Search results for: bubble growth
734 Unsupervised Segmentation using Fuzzy Logicbased Texture Spectrum for MRI Brain Images
Authors: G.Wiselin Jiji, L.Ganesan
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Textures are replications, symmetries and combinations of various basic patterns, usually with some random variation one of the gray-level statistics. This article proposes a new approach to Segment texture images. The proposed approach proceeds in 2 stages. First, in this method, local texture information of a pixel is obtained by fuzzy texture unit and global texture information of an image is obtained by fuzzy texture spectrum. The purpose of this paper is to demonstrate the usefulness of fuzzy texture spectrum for texture Segmentation. The 2nd Stage of the method is devoted to a decision process, applying a global analysis followed by a fine segmentation, which is only focused on ambiguous points. The above Proposed approach was applied to brain image to identify the components of brain in turn, used to locate the brain tumor and its Growth rate.Keywords: Fuzzy Texture Unit, Fuzzy Texture Spectrum, andPattern Recognition, segmentation.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1700733 Researching on the Grey Incidence among the Macroscopic Agents in the Logistics Industry System
Authors: Yanfeng Chu, Ruizhen Zhang
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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.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1364732 The Synergistic Effects of Using Silicon and Selenium on Fruiting of Zaghloul Date Palm (Phoenix dectylifera L.)
Authors: M. R. Gad El- Kareem, A. M. K. Abdel Aal, A. Y. Mohamed
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During 2011 and 2012 seasons, Zaghloul date palms received four sprays of silicon (Si) at 0.05 to 0.1% and selenium (Se) at 0.01 to 0.02%. Growth, nutritional status, yield as well as physical and chemical characteristics of the fruits in response to application of silicon and selenium were investigated. Single and combined applications of silicon at 0.05 to 0.1% and selenium at 0.01 to 0.02% was very effective in enhancing the leaf area, total chlorophylls, percentages of N, P and K in the leaves, yield, bunch weight as well as physical and chemical characteristics of the fruits in relative to the check treatment. Silicon was superior to selenium in this respect. Combined application was favorable than using each alone in this connection. Treating Zaghloul date palms four times with a mixture of silicon at 0.05% + selenium at 0.01% resulted in an economical yield and producing better fruit quality.
Keywords: Date Palms, Zaghloul, Silicon, Selenium, leaf area.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2995731 Elastic Failure of Web-Cracked Plate Girder
Authors: Sebastian B. Mendes
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The presence of a vertical fatigue crack in the web of a plate girder subjected to pure bending influences the bending moment capacity of the girder. The growth of the crack may lead to premature elastic failure due to flange local yielding, flange local buckling, or web local buckling. Approximate expressions for the bending moment capacities corresponding to these failure modes were formulated. Finite element analyses were then used to validate the expressions. The expressions were employed to assess the effects of crack length on the capacity. Neglecting brittle fracture, tension buckling, and ductile failure modes, it was found that typical girders are governed by the capacity associated with flange local yielding as influenced by the crack. Concluding, a possible use of the capacity expressions in girder design was demonstrated.Keywords: Fatigue crack, flange yielding, flange buckling, web buckling.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2245730 Matching Facial Images using Age Related Morphing Changes
Authors: Udeni Jayasinghe, Anuja Dharmaratne
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Each year many people are reported missing in most of the countries in the world owing to various reasons. Arrangements have to be made to find these people after some time. So the investigating agencies are compelled to make out these people by using manpower. But in many cases, the investigations carried out to find out an absconding for a long time may not be successful. At a time like that it may be difficult to identify these people by examining their old photographs, because their facial appearance might have changed mainly due to the natural aging process. On some occasions in forensic medicine if a dead body is found, investigations should be held to make sure that this corpse belongs to the same person disappeared some time ago. With the passage of time the face of the person might have changed and there should be a mechanism to reveal the person-s identity. In order to make this process easy, we must guess and decide as to how he will look like by now. To address this problem this paper presents a way of synthesizing a facial image with the aging effects.
Keywords: Cranio-facial growth model, eigenfaces, eigenvectors, Face Anthropometry.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1741729 Exploring the Relationship between Building Construction Activity and Road-Related Expenditure in Victoria
Authors: Md. Aftabuzzaman, Md. Kamruzzaman
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Road-related expenditure and building construction activity are two significant drivers of the Victorian economy. This paper investigates the relationship between building construction activity and road-related expenditure. Data for construction activities were collected from Victorian Building Authority, and road-related expenditure data were explored by the Bureau of Infrastructure and Transport Research Economics. The trend between these two sectors was compared. The analysis found a strong relationship between road-related expenditure and the volume of construction activity, i.e., the more construction activities, the greater the requirement of road-related expenditure, or vice-versa. The road-related expenditure has a two-year lag period, suggesting that the road sector requires two years to respond to the growth in the building sector.
Keywords: Building construction activity, infrastructure, road expenditure, Victorian building authority.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 406728 ICCFMS - Enhancing a Competitive Advantage for Thailand’s IT Entrepreneurs
Authors: T. Niracharapa, W. Angkana
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Since information and communication technology (ICT) plays a critical role in enhancing national competitiveness, it is a driving force for social and economic growth and prosperity. The ASEAN Economic Community (AEC) will integrate this into ASEAN countries as a new mechanism and a measure that will improve economic performance as a global economy. Government policies may support or impede such harmonization. This study was to investigate, analyze the status of Thai IT entrepreneurs and define key strategies to enhance their competitive advantage. Data were collected based on in-depth interviews, questionnaires, focus groups, seminars and fieldwork on information technology excluding communication. SWOT was used as a tool to analyze the study. The results of this study can be used to enable the government to guide policy, measures and strategies for creating a competitive advantage for Thailand’s IT entrepreneurs in the global market.
Keywords: AEC, ASEAN, competitive advantage, IT entrepreneurs.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2084727 Future-Proofing the Workforce: A Case Study of Integrated Human Capability Frameworks to Support Business Success
Authors: P. Paliadelis, A. Jones, G. Campbell
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This paper discusses the development of co-designed capability frameworks for two large multinational organizations led by a university department. The aim was to create evidence-based, integrated capability frameworks that could define, identify, and measure human skill capabilities independent of specific work roles. The frameworks capture and cluster human skills required in the workplace and capture their application at various levels of mastery. Identified capability gaps inform targeted learning opportunities for workers to enhance their employability skills. The paper highlights the value of this evidence-based framework development process in capturing, defining, and assessing desired human-focused capabilities for organizational growth and success.
Keywords: Capability framework, human skills, work-integrated learning, credentialing, digital badging.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 46726 Maintenance Function's Performance Evaluation Using Adapted Balanced Scorecard Model
Authors: A. Bakhtiar, B. Purwanggono, N. Metasari
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PT XYZ is a bottled drinking water company. To preserve production resources owned by the company so that the resources could be utilized well, it has implemented maintenance management system, which has important role in company's profitability, and is one of the factors influenced overall company's performance. Yet, up to now the company has never measured maintenance activities' contribution to company's performance. Performance evaluation is done according to adapted Balanced Scorecard model fitted to maintenance function context. This model includes six perspectives: innovation and growth, production, maintenance, environment, costumer, and finance. Actual performance measurement is done through Analytic Hierarchy Process and Objective Matrix. From the research done, we can conclude that the company's maintenance function is categorized in moderate performance. But, there are some indicators which has high priority but low performance, which are: costumers' complain rate, work lateness rate, and Return on Investment.
Keywords: Maintenance, performance, balanced scorecard, objective matrix.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2715725 A Study on Exclusive Breastfeeding using Over-dispersed Statistical Models
Authors: Naushad Mamode Khan, Cheika Jahangeer, Maleika Heenaye-Mamode Khan
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Breastfeeding is an important concept in the maternal life of a woman. In this paper, we focus on exclusive breastfeeding. Exclusive breastfeeding is the feeding of a baby on no other milk apart from breast milk. This type of breastfeeding is very important during the first six months because it supports optimal growth and development during infancy and reduces the risk of obliterating diseases and problems. Moreover, in Mauritius, exclusive breastfeeding has decreased the incidence and/or severity of diarrhea, lower respiratory infection and urinary tract infection. In this paper, we give an overview of exclusive breastfeeding in Mauritius and the factors influencing it. We further analyze the local practices of exclusive breastfeeding using the Generalized Poisson regression model and the negative-binomial model since the data are over-dispersed.
Keywords: Exclusive breast feeding, regression model, generalized poisson, negative binomial.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1600724 Sous Vide Packaging Technology Application for Salad with Meat in Mayonnaise Shelf Life Extension
Authors: Vita Levkane, Sandra Muizniece-Brasava, Lija Dukalska
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Experiments have been carried out at the Latvia University of Agriculture Department of Food Technology. The aim of this work was to assess the effect of sous vide packaging during the storage time of salad with meat in mayonnaise at different storage temperature. Samples were evaluated at 0, 1, 3, 7, 10, 15, 18, 25, 29, 42, and 52 storage days at the storage temperature of +4±0.5 ºC and +10±0.5 ºC. Experimentally the quality of the salad with meat in mayonnaise was characterized by measuring colour, pH and microbiological properties. The sous vide packaging was effective in protecting the product from physical, chemical, and microbial quality degradation. The sous vide packaging significantly reduces microbial growth at storage temperature of +4±0.5 ºC and +10±0.5 ºC. Moreover, it is possible to extend the product shelf life to 52 days even when stored at +10±0.5 ºC.Keywords: salad with meat in mayonnaise, shelf life, sous videpackaging.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2321723 Stating Best Commercialization Method: An Unanswered Question from Scholars and Practitioners
Authors: Saheed A. Gbadegeshin
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Commercialization method is a means to make inventions available at the market for final consumption. It is described as an important tool for keeping business enterprises sustainable and improving national economic growth. Thus, there are several scholarly publications on it, either presenting or testing different methods for commercialization. However, young entrepreneurs, technologists and scientists would like to know the best method to commercialize their innovations. Then, this question arises: What is the best commercialization method? To answer the question, a systematic literature review was conducted, and practitioners were interviewed. The literary results revealed that there are many methods but new methods are needed to improve commercialization especially during these times of economic crisis and political uncertainty. Similarly, the empirical results showed there are several methods, but the best method is the one that reduces costs, reduces the risks associated with uncertainty, and improves customer participation and acceptability. Therefore, it was concluded that new commercialization method is essential for today's high technologies and a method was presented.
Keywords: Commercialization method, high technology, lean start-up methodology, technology, knowledge.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1301722 European Union Funds at Public Universities in the Czech Republic – Example of Promoting Human Resources for New Research Infrastructure
Authors: Jan Sedlacek
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The paper focuses on the implementation phase of the strategy of the European Union and the national strategy of the Czech Republic to promote academic and research staff with the potential to produce results that provide innovation useful for economic growth. It deals with the use of financial resources of the Operational Program Education for Competitiveness at the University of West Bohemia in Pilsen. The author presents an example of two strategic projects in the field of human resources – Excellence in Human Resources as a Source of Competitiveness and New Excellence of Human Resources. The subject of this paper is the potential contribution of newly recruited postdoctoral within these projects for the University of West Bohemia in Pilsen and its internal environment.Keywords: EU funds, public universities, human resources, results of research, funding.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1572721 The Relationship between Military Expenditure, Military Personnel, Economic Growth, and the Environment
Authors: El Harbi Sana, Ben Afia Neila
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In this paper, we study the relationship between the military effort and pollution. A distinction is drawn between the direct and indirect impact of the military effort (military expenditure and military personnel) on pollution, which operates through the impact of military effort on per capita income and the resultant impact of income on pollution. Using the data of 121 countries covering the period 1980–2011, both the direct and indirect impacts of military effort on air pollution emissions are estimated. Our results show that the military effort is estimated to have a positive direct impact on per capita emissions. Indirect effects are found to be positive, the total effect of military effort on emissions is positive for all countries.Keywords: Military expenditure, military personnel, income, emissions of CO2 and panel data.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1969720 Transform to Succeed: An Empirical Analysis of Digital Transformation in Firms
Authors: Sarah E. Stief, Anne Theresa Eidhoff, Markus Voeth
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Despite all progress firms are facing the increasing need to adapt and assimilate digital technologies to transform their business activities in order to pursue business development. By using new digital technologies, firms can implement major business improvements in order to stay competitive and foster new growth potentials. The corresponding phenomenon of digital transformation has received some attention in previous literature in respect to industries such as media and publishing. Nevertheless, there is a lack of understanding of the concept and its organization within firms. With the help of twenty-three in-depth field interviews with German experts responsible for their company’s digital transformation, we examined what digital transformation encompasses, how it is organized and which opportunities and challenges arise within firms. Our results indicate that digital transformation is an inevitable task for all firms, as it bears the potential to comprehensively optimize and reshape established business activities and can thus be seen as a strategy of business development.Keywords: Business development, digitalization, digital strategies, digital transformation.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 6326719 Structure and Morphology of Electrodeposited Nickel Nanowires at an Electrode Distance of 20mm
Authors: Mahendran Samykano, Ram Mohan, Shyam Aravamudhan
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The objective of this work is to study the effect of two key factors - external magnetic field and applied current density during template-based electrodeposition of nickel nanowires using an electrode distance of 20 mm. Morphology, length, crystallite size and crystallographic characterization of the grown nickel nanowires at an electrode distance of 20mm are presented. For this electrode distance of 20 mm, these two key electrodeposition factors when coupled was found to reduce crystallite size with a higher growth length and preferred orientation of Ni crystals. These observed changes can be inferred to be due to coupled interaction forces induced by the intensity of applied electric field (current density) and external magnetic field known as magnetohydrodynamic (MHD) effect during the electrodeposition process.
Keywords: Anodic alumina oxide, electrodeposition, nanowires, nickel.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2195718 A Review on Soft Computing Technique in Intrusion Detection System
Authors: Noor Suhana Sulaiman, Rohani Abu Bakar, Norrozila Sulaiman
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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.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1864717 Simulation Study of DFIG Wind Turbine under Grid Fault
Authors: N. Zerzouri, H. Labar, S. Kechida
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During recent years wind turbine technology has undergone rapid developments. Growth in size and the optimization of wind turbines has enabled wind energy to become increasingly competitive with conventional energy sources. As a result today-s wind turbines participate actively in the power production of several countries around the world. These developments raise a number of challenges to be dealt with now and in the future. The penetration of wind energy in the grid raises questions about the compatibility of the wind turbine power production with the grid. In particular, the contribution to grid stability, power quality and behavior during fault situations plays therefore as important a role as the reliability. In the present work, we addressed two fault situations that have shown their influence on the generator and the behavior of the wind over the defects which are briefly discussed based on simulation results.Keywords: Doubly fed induction generator (DFIG), Wind energy, grid fault
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2420716 Antibacterial Activity of Ethanol Extract from Some Thai Medicinal Plants against Campylobacter Jejuni
Authors: Achara Dholvitayakhun, Nathanon Trachoo
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In this study, the forty Thai medicinal plants were used to screen the antibacterial activity against Campylobacter jejuni. Crude 95% ethanolic extracts of each plant were prepared. Antibacterial activity was investigated by the disc diffusion assay, and MICs and MBCs were determined by broth microdilution. The results of antibacterial screening showed that five plants have activity against C.jejuni including Adenanthera pavonina L., Moringa oleifera Lam., Annona squamosa L., Hibiscus sabdariffa L. and Eupotorium odortum L. The extraction of A. pavonina L. and A. squamosa L. produced an outstanding against C. jejuni, inhibiting growth at 62.5-125 and 250-500 μg/mL, respectively. The MBCs of two extracts were just 4-fold higher than MICs against C. jejuni, suggesting the extracts are bactericidal against this species. These results indicate that A. pavonina and A. squamosa could potentially be used in modern applications aimed at treatment or prevention of foodborne disease from C. jejuni.Keywords: Antibacterial activity, Thai medicinal plants, Campylobacter jejuni
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2674715 A New Vision of Fractal Geometry with Triangulati on Algorithm
Authors: Yasser M. Abd El-Latif, Fatma S.Abousaleh, Daoud S. S.
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L-system is a tool commonly used for modeling and simulating the growth of fractal plants. The aim of this paper is to join some problems of the computational geometry with the fractal geometry by using the L-system technique to generate fractal plant in 3D. L-system constructs the fractal structure by applying rewriting rules sequentially and this technique depends on recursion process with large number of iterations to get different shapes of 3D fractal plants. Instead, it was reiterated a specific number of iterations up to three iterations. The vertices generated from the last stage of the Lsystem rewriting process are used as input to the triangulation algorithm to construct the triangulation shape of these vertices. The resulting shapes can be used as covers for the architectural objects and in different computer graphics fields. The paper presents a gallery of triangulation forms which application in architecture creates an alternative for domes and other traditional types of roofs.
Keywords: Computational geometry, fractal geometry, L-system, triangulation.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1920714 Heavy Metals (Pb, Cu, Fe, and Zn) Level in Shellfish (Etheria elliptica), Water and Sediments of River Ogbese, Ondo State, Nigeria
Authors: O. O. Olawusi-Peters, O. E. Aguda, F. O. Okoye
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Investigations on the accumulation of heavy metals in water and sediments of river Ogbese were carried out between December 2010 and February 2011 using Atomic Absorption Spectrophotometer. Etheria elliptica a sessile organism was also used to determine the concentration of heavy metal in the aquatic environmental. In water, Cu had the highest concentration (0.55 – 0.13 mg/l ±0.1) while in sediments, the highest value obtained was in Fe (1.46-3.89mg/l±0.27). The minimum concentrations recorded were in Pb; which was below detectable level. The result also revealed that the shell accumulate more heavy metals than the flesh of the mussel with Cu in the shell exhibiting a negative correlation with all the metals in the flesh. However, the condition factor (K) value is 6.44, an indication of good health. The length-weight relationship is expressed as W = -0.48 x L 1.94 (r2 = 0.29) showing the growth pattern to be negatively allometric.Keywords: Condition factor, Etheria elliptica, heavy metals, River Ogbese.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2127713 The Performance of PVD Coated Grade in Milling of ADI 800
Authors: M. Ibrahim Sadik, Toril Myrtveit
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The aim of this investigation is to study the performance of the new generation of the PVD coated grade and to map the influence of cutting conditions on the tool life in milling of ADI (Austempered Ductile Iron). The results show that chipping is the main wear mechanism which determines the tool life in dry condition and notch wear in wet condition for this application. This due to the different stress mechanisms and preexisting cracks in the coating. The wear development shows clearly that the new PVD coating (C20) has the best ability to delay the chipping growth. It was also found that a high content of Al in the new coating (C20) was especially favorable compared to a TiAlN multilayer with lower Al content (C30) or CVD coating. This is due to fine grains and low compressive stress level in the coating which increase the coating ability to withstand the mechanical and thermal impact. It was also found that the use of coolant decreases the tool life with 70-80% compare to dry milling.Keywords: Austempered Ductile Iron (ADI), coating, chipping, milling, tool performance.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1934712 Corporate Governance and Gender Diversity in Nigerian Boardrooms
Authors: A. Lincoln, O. Adedoyin
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In recent times, corporations are increasingly under pressure to ensure diversity within their boardrooms and a large number of academic research have reported findings consistent with the view that boards perform better when they include a diverse range of people. Women have unique characteristics needed to positively influence the strategic direction of a corporation and contribute to the growth of firms. In spite of such revelations, evidence suggests that women are under-represented in senior executive and board positions. In many parts of Africa, socio-cultural traditions inhibit women from attaining these roles. Given the emphasis placed on board diversity and inclusion of women as an essential part of good corporate governance, the relationship between gender diversity and board effectiveness deserves both theoretical and empirical investigation. This research is important because it represents the first theoretical review on gender diversity in corporate boards in Nigeria.
Keywords: Boards, Corporate Governance, Gender Diversity, Nigeria.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3421711 Is the Expansion of High-Tech Leaders Possible Within the New EU Members? A Case Study of Ammono S.A. and the High-Tech Financing System in Poland
Authors: Monika Dwilinska
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Innovations, especially technological, are considered key-drivers for sustainable economic growth and competitiveness in the globalised world. As such they should also play an important role in the process of economical convergence inside the EU. Unfortunately, the problem of insufficient innovation performance concerns around half of the EU countries. Poland shows that a lack of a consistent high-tech financing system constitutes a serious obstacle for the development of innovative firms. In this article we will evaluate these questions referring to the example of Ammono S.A., a Polish company established to develop and commercialise an original technology for the production of bulk GaN crystals. We will focus on its efforts to accumulate the financial resources necessary at different stages of its development. The purpose of this article is to suggest possible ways to improve the national innovative system, which would make it more competent in generating high-tech leaders.Keywords: High-tech financing, innovation, national innovative system
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1287710 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
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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.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1109709 Banking Crisis and Economic Effects of the Banking Crisis in Turkey
Authors: Sevilay Konya, Sadife Güngör, Zeynep Karaçor
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Turkish economy is occurred depending on different factors from time to time and the banking crises of different magnitudes. Foremost among the factors which hinder the development of countries and societies- crises in the country's economy. Countries' economic growth rates affect inflation, unemployment and external trade. In this study, effect of November 2000, February 2001 and 2008 banking crisis on Turkey's economy and banking crisis will be examined and announced as conceptual. In this context, this study is investigates Turkey's GDP, inflation, unemployment and foreign trade figures. Turkey's economy affected have been identified from 2000 November 2001 February and 2008 banking crisis.
Keywords: Banking crises, Turkey’s economy, economic effects, Turkey.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1287708 Analysis of Behaviour of Real Estate Rates in India- A Case Study of Pune City
Authors: Sayali Sandbhor, Ravindra Bapat, N. B. Chaphalkar
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Decisions for investment, buying and selling of properties depend upon the market value of that property. Issues arise in arriving at the actual value of the property as well as computing the rate of returns from the estate. Addressing valuation related issues through an understanding of behavior of real property rates provide the means to explore the quality of past decisions and to make valid future decisions. Pune, an important city in India, has witnessed a high rate of growth in past few years. Increased demand for housing and investment in properties has led to increase in the rates of real estate. An attempt has been made to study the change and behavior of rates of real estate and factors influencing the same in Pune city.
Keywords: Real estate, valuation, property rates, trend analysis
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 9172707 External Effects on Dynamic Competitive Model of Domestic Airline and High Speed Rail
Authors: Shih-Ching Lo, Yu-Ping Liao
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Social-economic variables influence transportation demand largely. Analyses of discrete choice model consider social-economic variables to study traveler-s mode choice and demand. However, to calibrate the discrete choice model needs to have plenty of questionnaire survey. Also, an aggregative model is proposed. The historical data of passenger volumes for high speed rail and domestic civil aviation are employed to calibrate and validate the model. In this study, models with different social-economic variables, which are oil price, GDP per capita, CPI and economic growth rate, are compared. From the results, the model with the oil price is better than models with the other social-economic variables.Keywords: forecasting, passenger volume, dynamic competitive model, social-economic variables, oil price.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1586706 Effects of Wastewater Strength and Salt Stress on Microalgal Biomass Production and Lipid Accumulation
Authors: Praepilas Dujjanutat, Pakawadee Kaewkannetra
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This work aims to investigate a potential of microalgae for utilizing industrial wastewater as a cheap nutrient for their growth and oil accumulation. Wastewater was collected from the effluent ponds of agro-industrial factories (cassava and ethanol production plants). Only 2 microalgal strains were isolated and identified as Scenedesmus quadricauda and Chlorella sp.. However, only S. quadricauda was selected to cultivate in various wastewater concentrations (10%, 20%, 40%, 60%, 80% and 100%). The highest biomass obtained at 6.6×106 and 6.27×106 cells/ml when 60% wastewater was used in flask and photo-bioreactor. The cultures gave the highest lipid content at 18.58 % and 42.86% in cases of S. quadricauda and S. obliquus. In addition, under salt stress (1.0 M NaCl), S. obliquus demonstrated the highest lipid content at 50% which was much more than the case of no NaCl adding. However, the concentration of NaCl does not affect on lipid accumulation in case of S. quadricauda.Keywords: Cassava wastewater, cultivation, lipid accumulation, microalgae
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2301705 Sustainability of Urban Cemeteries and the Transformation of Malay Burial Practices in Kuala Lumpur Metropolitan Region
Authors: Mohamed Afla, Mohamad Reza
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Land shortage for burials is one of many issues that emerge out of accelerated urban growth in most developing Asian cities, including Kuala Lumpur. Despite actions taken by the federal government and local authorities in addressing this issue, there is no strategic solution being formulated. Apart from making provisions for land to be developed as new cemeteries, the future plan is merely to allocate reserve land to accommodate the increasing demands of burial grounds around the city. This paper examines problems that arise from the traditional practices of Malay funerary as well as an insight to current urban practices in managing Muslim burial spaces around Kuala Lumpur metropolitan region. This paper will also provide some solutions through design approach that can be applied to counter the existing issues.
Keywords: Kuala Lumpur metropolitan region, Malay burial practices, sustainable development, urban cemeteries.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3989