Search results for: blur extent
402 Agro-Morphological Characterization of Vicia faba L. Accessions in the Kingdom of Saudi Arabia
Authors: Zia Amjad, Salem S. Alghamdi
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The study was conducted at the student educational farm at the College of Food and Agriculture in the Kingdom of Saudi Arabia. The aim of study was to characterize 154 Vicia faba L. accessions using agro-morphological traits based on The International Union for the Protection of New Varieties of Plants (UPOV) and The International Board for Plant Genetic Resources (IBPGR) descriptors. This research is significant as it contributes to the understanding of the genetic diversity and potential yield of V. faba in Saudi Arabia. In the study, 24 agro-morphological characters including 11 quantitative and 13 qualitative were observed for genetic variation. All the results were analyzed using multivariate analysis i.e., principal component analysis (PCA). First, six principal components (PC) had eigenvalues greater than one; accounted for 72% of available V. faba genetic diversity. However, first three components revealed more than 10% of genetic diversity each i.e., 22.36%, 15.86% and 10.89% respectively. PCA distributed the V. faba accessions into different groups based on their performance for the characters under observation. PC-1, which represented 22.36% of the genetic diversity, was positively associated with stipule spot pigmentation, intensity of streaks, pod degree of curvature and to some extent with 100 seed weight. PC-2 covered 15.86 of the genetic diversity and showed positive association for average seed weight per plant, pod length, number of seeds per plant, 100 seed weight, stipule spot pigmentation, intensity of streaks (same as in PC-1) and to some extent for pod degree of curvature and number of pods per plant. PC-3 revealed 10.89% of genetic diversity and expressed positive association for number of pods per plant and number of leaflets per plant. This study contributes to the understanding of the genetic diversity and potential yield of V. faba in the Kingdom of Saudi Arabia. By establishing a core collection of V. faba, the research provides a valuable resource for future conservation and utilization of this crop worldwide.
Keywords: Agro-morphological characterization, genetic diversity, core collection, PCA, Vicia faba L.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 201401 Corporate Governance and Corporate Social Responsibility: Research on the Interconnection of Both Concepts and Its Impact on Non-Profit Organizations
Authors: Helene Eller
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The aim of non-profit organizations (NPO) is to provide services and goods for its clientele, with profit being a minor objective. By having this definition as the basic purpose of doing business, it is obvious that the goal of an organisation is to serve several bottom lines and not only the financial one. This approach is underpinned by the non-distribution constraint which means that NPO are allowed to make profits to a certain extent, but not to distribute them. The advantage is that there are no single shareholders who might have an interest in the prosperity of the organisation: there is no pie to divide. The gained profits remain within the organisation and will be reinvested in purposeful projects. Good governance is mandatory to support the aim of NPOs. Looking for a measure of good governance the principals of corporate governance (CG) will come in mind. The purpose of CG is direction and control, and in the field of NPO, CG is enlarged to consider the relationship to all important stakeholders who have an impact on the organisation. The recognition of more relevant parties than the shareholder is the link to corporate social responsibility (CSR). It supports a broader view of the bottom line: It is no longer enough to know how profits are used but rather how they are made. Besides, CSR addresses the responsibility of organisations for their impact on society. When transferring the concept of CSR to the non-profit area it will become obvious that CSR with its distinctive features will match the aims of NPOs. As a consequence, NPOs who apply CG apply also CSR to a certain extent. The research is designed as a comprehensive theoretical and empirical analysis. First, the investigation focuses on the theoretical basis of both concepts. Second, the similarities and differences are outlined and as a result the interconnection of both concepts will show up. The contribution of this research is manifold: The interconnection of both concepts when applied to NPOs has not got any attention in science yet. CSR and governance as integrated concept provides a lot of advantages for NPOs compared to for-profit organisations which are in a steady justification to show the impact they might have on the society. NPOs, however, integrate economic and social aspects as starting point. For NPOs CG is not a mere concept of compliance but rather an enhanced concept integrating a lot of aspects of CSR. There is no “either-nor” between the concepts for NPOs.
Keywords: Business ethics, corporate governance, corporate social responsibility, non-profit organisations, stakeholder theory.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1951400 A New Derivative-Free Quasi-Secant Algorithm For Solving Non-Linear Equations
Authors: F. Soleymani, M. Sharifi
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Most of the nonlinear equation solvers do not converge always or they use the derivatives of the function to approximate the root of such equations. Here, we give a derivative-free algorithm that guarantees the convergence. The proposed two-step method, which is to some extent like the secant method, is accompanied with some numerical examples. The illustrative instances manifest that the rate of convergence in proposed algorithm is more than the quadratically iterative schemes.Keywords: Non-linear equation, iterative methods, derivative-free, convergence.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1774399 Production of Pre-Reduction of Iron Ore Nuggets with Lesser Sulphur Intake by Devolatisation of Boiler Grade Coal
Authors: Chanchal Biswas, Anrin Bhattacharyya, Gopes Chandra Das, Mahua Ghosh Chaudhuri, Rajib Dey
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Boiler coals with low fixed carbon and higher ash content have always challenged the metallurgists to develop a suitable method for their utilization. In the present study, an attempt is made to establish an energy effective method for the reduction of iron ore fines in the form of nuggets by using ‘Syngas’. By devolatisation (expulsion of volatile matter by applying heat) of boiler coal, gaseous product (enriched with reducing agents like CO, CO2, H2, and CH4 gases) is generated. Iron ore nuggets are reduced by this syngas. For that reason, there is no direct contact between iron ore nuggets and coal ash. It helps to control the minimization of the sulphur intake of the reduced nuggets. A laboratory scale devolatisation furnace designed with reduction facility is evaluated after in-depth studies and exhaustive experimentations including thermo-gravimetric (TG-DTA) analysis to find out the volatile fraction present in boiler grade coal, gas chromatography (GC) to find out syngas composition in different temperature and furnace temperature gradient measurements to minimize the furnace cost by applying one heating coil. The nuggets are reduced in the devolatisation furnace at three different temperatures and three different times. The pre-reduced nuggets are subjected to analytical weight loss calculations to evaluate the extent of reduction. The phase and surface morphology analysis of pre-reduced samples are characterized using X-ray diffractometry (XRD), energy dispersive x-ray spectrometry (EDX), scanning electron microscopy (SEM), carbon sulphur analyzer and chemical analysis method. Degree of metallization of the reduced nuggets is 78.9% by using boiler grade coal. The pre-reduced nuggets with lesser sulphur content could be used in the blast furnace as raw materials or coolant which would reduce the high quality of coke rate of the furnace due to its pre-reduced character. These can be used in Basic Oxygen Furnace (BOF) as coolant also.Keywords: Alternative ironmaking, coal devolatisation, extent of reduction, nugget making, syngas based DRI, solid state reduction.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1487398 The Extent to Which Social Factors Affect Urban Functional Mutations and Transformations
Authors: S. Mozuriunaite
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Contemporary metropolitan areas and large cities are dynamic, rapidly growing and continuously changing. Thus, urban transformations and mutations are not a new phenomenon, but rather a continuous process. Basic factors of urban transformation are related to development of technologies, globalisation, lifestyle, etc., which in combination with local factors have generated an extremely great variety of urban development conditions. This article discusses the main urbanisation processes in Lithuania during last 50-year period and social factors affecting urban functional mutations.Keywords: Dispersion, functional mutations, urbanisation, urban mutations, social factors.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1546397 Climate Change Policies in Australia: Gender Equality, Power and Knowledge
Authors: Thomas K. Wanner
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This paper examines the link between gender equality and climate change policies in Australia. It critically analyses the extent to which gender mainstreaming and gender dimensions have been taken into account in the national policy processes for climate change in Australia. The paper argues that climate change adaptation and mitigation policies in Australia neglect gender dimensions. This endangers the advances made in gender equality and works against socially equitable and effective climate change strategies.Keywords: Climate change, gender equality, gendermainstreaming, sustainable development.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1650396 Denosing ECG using Translation Invariant Multiwavelet
Authors: Jeong Yup Han, Su Kyung Lee, Hong Bae Park
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In this paper, we propose a method to reduce the various kinds of noise while gathering and recording the electrocardiogram (ECG) signal. Because of the defects of former method in the noise elimination of ECG signal, we use translation invariant (TI) multiwavelet denoising method to the noise elimination. The advantage of the proposed method is that it may not only remain the geometrical characteristics of the original ECG signal and keep the amplitudes of various ECG waveforms efficiently, but also suppress impulsive noise to some extent. The simulation results indicate that the proposed method are better than former removing noise method in aspects of remaining geometrical characteristics of ECG signal and the signal-to-noise ratio (SNR).Keywords: ECG, TI multiwavelet, denoise.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1767395 Characteristics of Aluminum Hybrid Composites
Authors: S. O. Adeosun, L. O. Osoba, O. O. Taiwo
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Aluminum hybrid reinforcement technology is a response to the dynamic ever increasing service requirements of such industries as transportation, aerospace, automobile, marine, etc. It is unique in that it offers a platform of almost unending combinations of materials to produce various hybrid composites. This article reviews the studies carried out on various combinations of aluminum hybrid composite and the effects on mechanical, physical and chemical properties. It is observed that the extent of enhancement of these properties of hybrid composites is strongly dependent on the nature of the reinforcement, its hardness, particle size, volume fraction, uniformity of dispersion within the matrix and the method of hybrid production.
Keywords: Aluminum alloy, hybrid composites, properties, reinforcements.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 5119394 Early Melt Season Variability of Fast Ice Degradation Due to Small Arctic Riverine Heat Fluxes
Authors: Grace E. Santella, Shawn G. Gallaher, Joseph P. Smith
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In order to determine the importance of small-system riverine heat flux on regional landfast sea ice breakup, our study explores the annual spring freshet of the Sagavanirktok River from 2014-2019. Seasonal heat cycling ultimately serves as the driving mechanism behind the freshet; however, as an emerging area of study, the extent to which inland thermodynamics influence coastal tundra geomorphology and connected landfast sea ice has not been extensively investigated in relation to small-scale Arctic river systems. The Sagavanirktok River is a small-to-midsized river system that flows south-to-north on the Alaskan North Slope from the Brooks mountain range to the Beaufort Sea at Prudhoe Bay. Seasonal warming in the spring rapidly melts snow and ice in a northwards progression from the Brooks Range and transitional tundra highlands towards the coast and when coupled with seasonal precipitation, results in a pulsed freshet that propagates through the Sagavanirktok River. The concentrated presence of newly exposed vegetation in the transitional tundra region due to spring melting results in higher absorption of solar radiation due to a lower albedo relative to snow-covered tundra and/or landfast sea ice. This results in spring flood runoff that advances over impermeable early-season permafrost soils with elevated temperatures relative to landfast sea ice and sub-ice flow. We examine the extent to which interannual temporal variability influences the onset and magnitude of river discharge by analyzing field measurements from the United States Geological Survey (USGS) river and meteorological observation sites. Rapid influx of heat to the Arctic Ocean via riverine systems results in a noticeable decay of landfast sea ice independent of ice breakup seaward of the shear zone. Utilizing MODIS imagery from NASA’s Terra satellite, interannual variability of river discharge is visualized, allowing for optical validation that the discharge flow is interacting with landfast sea ice. Thermal erosion experienced by sediment fast ice at the arrival of warm overflow preconditions the ice regime for rapid thawing. We investigate the extent to which interannual heat flux from the Sagavanirktok River’s freshet significantly influences the onset of local landfast sea ice breakup. The early-season warming of atmospheric temperatures is evidenced by the presence of storms which introduce liquid, rather than frozen, precipitation into the system. The resultant decreased albedo of the transitional tundra supports the positive relationship between early-season precipitation events, inland thermodynamic cycling, and degradation of landfast sea ice. Early removal of landfast sea ice increases coastal erosion in these regions and has implications for coastline geomorphology which stress industrial, ecological, and humanitarian infrastructure.
Keywords: Albedo, freshet, landfast sea ice, riverine heat flux, seasonal heat cycling.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 457393 Designing of Full Adder Using Low Power Techniques
Authors: Shashank Gautam
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This paper proposes techniques like MT CMOS, POWER GATING, DUAL STACK, GALEOR and LECTOR to reduce the leakage power. A Full Adder has been designed using these techniques and power dissipation is calculated and is compared with general CMOS logic of Full Adder. Simulation results show the validity of the proposed techniques is effective to save power dissipation and to increase the speed of operation of the circuits to a large extent.
Keywords: Low Power, MT CMOS, Galeor, Lector, Power Gating, Dual Stack, Full Adder.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2120392 The Neglected Elements of Implementing Strategic Succession Management in Public Organizations
Authors: François Chiocchio, Mahshid Gharibpour
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Regardless of the extent to which succession management is implemented in the private sector, it is still overlooked in the public sector. Traditional succession management is evolving providing a better alignment between business strategies and HR strategies. Succession management brings sustainable effectiveness for succession programs through career path development, knowledge and skill transfer, job retention, as well as high-potential candidates’ empowerment for upcoming vacancies. By way of a systematic literature review, we bring into focus strategic succession management in public organizations and discuss best ways of implementation.
Keywords: Succession management, strategic succession management, public organization, succession management model.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1630391 Extended Dynamic Source Routing Protocol for the Non Co-Operating Nodes in Mobile Adhoc Networks
Authors: V. Narasimha Raghavan, T. Peer Meera Labbai, N. Bhalaji, Suvitha Kesavan
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In this paper, a new approach based on the extent of friendship between the nodes is proposed which makes the nodes to co-operate in an ad hoc environment. The extended DSR protocol is tested under different scenarios by varying the number of malicious nodes and node moving speed. It is also tested varying the number of nodes in simulation used. The result indicates the achieved throughput by extended DSR is greater than the standard DSR and indicates the percentage of malicious drops over total drops are less in the case of extended DSR than the standard DSR.Keywords: Mobile Adhoc Networks, DSR, Grudger protocol, Nodes.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1687390 Simulation Programs to Education of Crisis Management Members
Authors: Jiri Barta
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This paper deals with a simulation programs and technologies using in the educational process for members of the crisis management. Risk analysis, simulation, preparation and planning are among the main activities of workers of crisis management. Made correctly simulation of emergency defines the extent of the danger. On this basis, it is possible to effectively prepare and plan measures to minimize damage. The paper is focused on simulation programs that are trained at the University of Defence. Implementation of the outputs from simulation programs in decision-making processes of crisis staffs is one of the main tasks of the research project.
Keywords: Crisis Management, Continuity, Critical Infrastructure, Dangerous substance, Education, Flood, Simulation Programs.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1732389 A Mobile Agent-based Clustering Data Fusion Algorithm in WSN
Authors: Xiangbin Zhu, Wenjuan Zhang
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In wireless sensor networks,the mobile agent technology is used in data fusion. According to the node residual energy and the results of partial integration,we design the node clustering algorithm. Optimization of mobile agent in the routing within the cluster strategy for wireless sensor networks to further reduce the amount of data transfer. Through the experiments, using mobile agents in the integration process within the cluster can be reduced the path loss in some extent.
Keywords: wireless sensor networks, data fusion, mobile agent
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1510388 Do Students Really Understand Topology in the Lesson? A Case Study
Authors: Serkan Narli
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This study aims to specify to what extent students understand topology during the lesson and to determine possible misconceptions. 14 teacher trainees registered at Secondary School Mathematics education department were observed in the topology lessons throughout a semester and data collected at the first topology lesson is presented here. Students- knowledge was evaluated using a written test right before and after the topology lesson. Thus, what the students learnt in terms of the definition and examples of topologic space were specified as well as possible misconceptions. The findings indicated that students did not fully comprehend the topic and misunderstandings were due to insufficient pre-requisite knowledge of abstract mathematical topics and mathematical notation.Keywords: Mathematics Education, Teacher Education, Topology.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1447387 The Effect of Insurance on Foreign Direct Investments Inflow to Nigeria
Authors: Chimaobi V. Okolo, Afamefuna J. Ani, Ebere U. Okolo
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This paper seeks to assess the implications of insurance to foreign direct investment inflow in Nigeria. Multiple linear regression technique and correlation matrix test were employed to measure the extent to which foreign direct investment was influenced. The result showed that insurance premium (IP), asset size of insurance industry (AS), and total investment of the industry (TI) impacted significantly and positively on foreign direct investment inflow in Nigeria. There should be effective risk transfer mechanism and financial intermediation, which gives the investor confidence in the risk management strength of the host country.Keywords: Foreign direct investment, insurance.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3048386 U.S. Supreme Court Justices and Partisanship: Support for the President and Solicitor General
Authors: James Meernik, Joseph Ignagni, Rebecca Deen
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This paper analyzes the extent to which the justices of the U.S. Supreme Court cast votes that support the positions of the president, or more generally the Executive Branch. Can presidents count on such deference from those justices they nominate or those whom are nominated by other presidents of the same party? Or, do the justices demonstrate judicial independence and impartiality such that they are not so predisposed to vote in favor of arguments of their nominating president-s party? The results suggest that while in general the justices do not exhibit any marked tendency to partisan support of presidents, more recent and conservative Supreme Court justices are significantly more likely to support Republican presidents.Keywords: Separation of Powers, Solicitor General, U.S. President
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1418385 Corporate Governance Practices and Analysts Forecast Accuracy Evidence for Romania
Authors: M. Ionascu, L. Olimid
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In the last few years, several steps were taken in order to improve the quality of corporate governance for Romanian listed companies. Higher standards of corporate governance is documented in the literature to lead to a better information environment, and, consequently, to increase analysts forecast accuracy. Accordingly, the purpose of this paper is to investigate the extent to which corporate governance policies affect analysts forecasts for companies listed on Bucharest Stock Exchange. The results showed that there is indeed a negative correlation between a corporate governance index – used as a proxy for the quality of corporate governance practices - and analysts forecast errors.Keywords: corporate governance, aanalysts' forecasts, information environment
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1459384 Adding Security Blocks to the DevOps Lifecycle
Authors: Andrew John Zeller, Francis Pouatcha
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Working according to the DevOps principle has gained in popularity over the past decade. While its extension DevSecOps started to include elements of cybersecurity, most real-life projects do not focus risk and security until the later phases of a project as teams are often more familiar with engineering and infrastructure services. To help bridge the gap between security and engineering, this paper will take six building blocks of cybersecurity and apply them to the DevOps approach. After giving a brief overview of the stages in the DevOps lifecycle, the main part discusses to what extent six cybersecurity blocks can be utilized in various stages of the lifecycle. The paper concludes with an outlook on how to stay up to date in the dynamic world of cybersecurity.
Keywords: Information security, data security, cybersecurity, DevOps, IT management.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 114383 Lean Changeability – Evaluation and Design of Lean and Transformable Factories
Authors: Tim Klemke, Peter Nyhuis
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In today-s turbulent environment, companies are faced with two principal challenges. On the one hand, it is necessary to produce ever more cost-effectively to remain competitive. On the other hand, factories need to be transformable in order to manage unpredictable changes in the corporate environment. To deal with these different challenges, companies use the philosophy of lean production in the first case, in the second case the philosophy of transformability. To a certain extent these two approaches follow different directions. This can cause conflicts when designing factories. Therefore, the Institute of Production Systems and Logistics (IFA) of the Leibniz University of Hanover has developed a procedure to allow companies to evaluate and design their factories with respect to the requirements of both philosophies.
Keywords: Factory planning, lean production, transformability
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2189382 Hydrogen Generation by Accelerating Aluminum Corrosion in Water with Alumina
Authors: J. Skrovan, A. Alfantazi, T. Troczynski
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For relatively small particles of aluminum (<60 μm), a measurable percentage of the aluminum (>5%) is observed to corrode before passivation occurs at moderate temperatures (>50oC) in de-ionized water within one hour. Physical contact with alumina powder results in a significant increase in both the rate of corrosion and the extent of corrosion before passivation. Whereas the resulting release of hydrogen gas could be of commercial interest for portable hydrogen supply systems, the fundamental aspects of Al corrosion acceleration in presence of dispersed alumina particles are equally important. This paper investigates the effects of various amounts of alumina on the corrosion rate of aluminum powders in water and the effect of multiple additions of aluminum into a single reactor.Keywords: Alumina, Aluminum, Corrosion, Hydrogen
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2987381 Nonlinear Stability of Convection in a Thermally Modulated Anisotropic Porous Medium
Authors: M. Meenasaranya, S. Saravanan
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Conditions corresponding to the unconditional stability of convection in a mechanically anisotropic fluid saturated porous medium of infinite horizontal extent are determined. The medium is heated from below and its bounding surfaces are subjected to temperature modulation which consists of a steady part and a time periodic oscillating part. The Brinkman model is employed in the momentum equation with the Bousinessq approximation. The stability region is found for arbitrary values of modulational frequency and amplitude using the energy method. Higher order numerical computations are carried out to find critical boundaries and subcritical instability regions more accurately.Keywords: Convection, porous medium, anisotropy, temperature modulation, nonlinear stability.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 873380 Numerical Simulation of the Flow Field around a 30° Inclined Flat Plate
Authors: M. Raciti Castelli, P. Cioppa, E. Benini
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This paper presents a CFD analysis of the flow around a 30° inclined flat plate of infinite span. Numerical predictions have been compared to experimental measurements, in order to assess the potential of the finite volume code of determining the aerodynamic forces acting on a flat plate invested by a fluid stream of infinite extent. Several turbulence models and spatial node distributions have been tested and flow field characteristics in the neighborhood of the flat plate have been numerically investigated, allowing the development of a preliminary procedure to be used as guidance in selecting the appropriate grid configuration and the corresponding turbulence model for the prediction of the flow field over a twodimensional inclined plate.Keywords: CFD, lift, drag, flat plate
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3309379 Constraints on IRS Control: An Alternative Approach to Tax Gap Analysis
Authors: J. T. Manhire
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A tax authority wants to take actions it knows will foster the greatest degree of voluntary taxpayer compliance to reduce the “tax gap.” This paper suggests that even if a tax authority could attain a state of complete knowledge, there are constraints on whether and to what extent such actions would result in reducing the macro-level tax gap. These limits are not merely a consequence of finite agency resources. They are inherent in the system itself. To show that this is one possible interpretation of the tax gap data, the paper formulates known results in a different way by analyzing tax compliance as a population with a single covariate. This leads to a standard use of the logistic map to analyze the dynamics of non-compliance growth or decay over a sequence of periods. This formulation gives the same results as the tax gap studies performed over the past fifty years in the U.S. given the published margins of error. Limitations and recommendations for future work are discussed, along with some implications for tax policy.Keywords: Tax law, tax compliance, tax gap, income tax.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 736378 Inner Quality Parameters of Rapeseed (Brassica napus) Populations in Different Sowing Technology Models
Authors: É. Vincze
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Demand on plant oils has increased to an enormous extent that is due to the change of human nutrition habits on the one hand, while on the other hand to the increase of raw material demand of some industrial sectors, just as to the increase of biofuel production. Besides the determining importance of sunflower in Hungary the production area, just as in part the average yield amount of rapeseed has increased among the produced oil crops. The variety/hybrid palette has changed significantly during the past decade. The available varieties’/hybrids’ palette has been extended to a significant extent. It is agreed that rapeseed production demands professionalism and local experience. Technological elements are successive; high yield amounts cannot be produced without system-based approach. The aim of the present work was to execute the complex study of one of the most critical production technology element of rapeseed production, that was sowing technology. Several sowing technology elements are studied in this research project that are the following: biological basis (the hybrid Arkaso is studied in this regard), sowing time (sowing time treatments were set so that they represent the wide period used in industrial practice: early, optimal and late sowing time) plant density (in this regard reaction of rare, optimal and too dense populations) were modelled. The multifactorial experimental system enables the single and complex evaluation of rapeseed sowing technology elements, just as their modelling using experimental result data. Yield quality and quantity have been determined as well in the present experiment, just as the interactions between these factors. The experiment was set up in four replications at the Látókép Plant Production Research Site of the University of Debrecen. Two different sowing times were sown in the first experimental year (2014), while three in the second (2015). Three different plant densities were set in both years: 200, 350 and 500 thousand plants ha-1. Uniform nutrient supply and a row spacing of 45 cm were applied. Winter wheat was used as pre-crop. Plant physiological measurements were executed in the populations of the Arkaso rapeseed hybrid that were: relative chlorophyll content analysis (SPAD) and leaf area index (LAI) measurement. Relative chlorophyll content (SPAD) and leaf area index (LAI) were monitored in 7 different measurement times.
Keywords: Inner quality, plant density, rapeseed, sowing time.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 786377 Minimizing Examinee Collusion with a Latin- Square Treatment Structure
Authors: M. H. Omar
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Cheating on standardized tests has been a major concern as it potentially minimizes measurement precision. One major way to reduce cheating by collusion is to administer multiple forms of a test. Even with this approach, potential collusion is still quite large. A Latin-square treatment structure for distributing multiple forms is proposed to further reduce the colluding potential. An index to measure the extent of colluding potential is also proposed. Finally, with a simple algorithm, the various Latin-squares were explored to find the best structure to keep the colluding potential to a minimum.Keywords: Colluding pairs, Scale for Colluding Potential, Latin-Square Structure, Minimization of Cheating.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1165376 Alphanumeric Hand-Prints Classification: Similarity Analysis between Local Decisions
Authors: G. Dimauro, S. Impedovo, M.G. Lucchese, R. Modugno, G. Pirlo
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This paper presents the analysis of similarity between local decisions, in the process of alphanumeric hand-prints classification. From the analysis of local characteristics of handprinted numerals and characters, extracted by a zoning method, the set of classification decisions is obtained and the similarity among them is investigated. For this purpose the Similarity Index is used, which is an estimator of similarity between classifiers, based on the analysis of agreements between their decisions. The experimental tests, carried out using numerals and characters from the CEDAR and ETL database, respectively, show to what extent different parts of the patterns provide similar classification decisions.
Keywords: Handwriting Recognition, Optical Character Recognition, Similarity Index, Zoning.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1307375 Technology Assessment: Exploring Possibilities to Encounter Problems Faced by Intellectual Property through Blockchain
Authors: M. Ismail, E. Grifell-Tatjé, A. Paz
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A significant discussion on the topic of blockchain as a solution to the issues of intellectual property highlights the relevance that this topic holds. Some experts label this technology as destructive since it holds immense potential to change course of traditional practices. The extent and areas to which this technology can be of use are still being researched. This paper provides an in-depth review on the intellectual property and blockchain technology. Further it explores what makes blockchain suitable for intellectual property, the practical solutions available and the support different governments are offering. This paper further studies the framework of universities in context of its outputs and how can they be streamlined using blockchain technology. The paper concludes by discussing some limitations and future research question.Keywords: Blockchain, decentralization, open innovation, intellectual property, patents, university-industry relationship.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 921374 Phenomenological and Theoretical Analysis of Relativistic Temperature Transformation and Relativistic Entropy
Authors: Marko Popovic
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There are three possible effects of Special Theory of Relativity (STR) on a thermodynamic system. Planck and Einstein looked upon this process as isobaric; on the other hand Ott saw it as an adiabatic process. However plenty of logical reasons show that the process is isotherm. Our phenomenological consideration demonstrates that the temperature is invariant with Lorenz transformation. In that case process is isotherm, so volume and pressure are Lorentz covariant. If the process is isotherm the Boyles law is Lorentz invariant. Also equilibrium constant and Gibbs energy, activation energy, enthalpy entropy and extent of the reaction became Lorentz invariant.Keywords: STR, relativistic temperature transformation, Boyle'slaw, equilibrium constant, Gibbs energy.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2290373 Fear-Of-Failure and Women Entrepreneurship: Comparative Analysis Austria versus USA
Authors: Magdalena Meusburger, Caroline Maria Hofer
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The advancement of women entrepreneurship in the last decade has been a vital driver for social and economic development. Despite the positive evolution, women entrepreneurs are still underrepresented in entrepreneurial ecosystems. Fear-of-failure is a major factor inhibiting their entrepreneurial activity. This survey-based research focused on aspiring and established entrepreneurial women in Austria and in the USA. It explored and compared the extent to which entrepreneurial fear-of-failure influences their self-employment and their aspirations to become self-employed. The results demonstrate that entrepreneurial fear-of-failure is significantly higher for women with the wish for self-employment than it is for women who are already self-employed. In terms of the geographical and cultural setting no major differences were confirmed.
Keywords: Entrepreneurial ecosystems, fear-of-failure, female entrepreneurship, women entrepreneurship.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 318