Search results for: reversal rate

Authors: Madihah Mohd Saudi, Andrea J Cullen, Mike E Woodward

Abstract:

This paper presents a new STAKCERT KDD processes for worm detection. The enhancement introduced in the data-preprocessing resulted in the formation of a new STAKCERT model for worm detection. In this paper we explained in detail how all the processes involved in the STAKCERT KDD processes are applied within the STAKCERT model for worm detection. Based on the experiment conducted, the STAKCERT model yielded a 98.13% accuracy rate for worm detection by integrating the STAKCERT KDD processes.

Keywords: data mining, incident response, KDD processes, security metrics and worm detection.

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Authors: Ε. Giovanis

Abstract:

In this paper we present a Adaptive Neuro-Fuzzy System (ANFIS) with inputs the lagged dependent variable for the prediction of Gross domestic Product growth rate in six countries. We compare the results with those of Autoregressive (AR) model. We conclude that the forecasting performance of neuro-fuzzy-system in the out-of-sample period is much more superior and can be a very useful alternative tool used by the national statistical services and the banking and finance industry.

Keywords: Autoregressive model, Forecasting, Gross DomesticProduct, Neuro-Fuzzy

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Authors: Chompunut Jantarasorn, Chutima Prommak

Abstract:

This paper presents an intensive measurement studying of the network performance analysis when IEEE 802.11g Wireless Local Area Networks (WLAN) coexisting with IEEE 802.15.4 Wireless Personal Area Network (WPAN). The measurement results show that the coexistence between both networks could increase the Frame Error Rate (FER) of the IEEE 802.15.4 networks up to 60% and it could decrease the throughputs of the IEEE 802.11g networks up to 55%.

Keywords: Wireless performance analysis, Coexistence analysis, IEEE 802.11g, IEEE 802.15.4.

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Authors: T. Tonthai

Abstract:

Deflocculation and gel characterization were investigated for three different composition of porcelain slips at specific gravity 1.8. The suspensions were dispersed with sodium silicate (Na2SiO3) in under-deflocculated slips and fully deflocculated slips. The rheology characterization of slips was conducted by the deflocculation curves and the gel curves. The results showed that decreasing the amount of the ball clay composition in the slips consumed less dosages of the dispersants. The under-deflocculated slips tended to have a gelation rate faster than the fully deflocculated slips.

Keywords: Ceramics, Deflocculation, Gelation, Porcelain

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Authors: S.F.S. Draman, R. Daik, A. Musa

Abstract:

Three sulphonic acid-doped polyanilines were synthesized through chemical oxidation at low temperature (0-5 oC) and potential of these polymers as sensing agent for O2 gas detection in terms of fluorescence quenching was studied. Sulphuric acid, dodecylbenzene sulphonic acid (DBSA) and camphor sulphonic acid (CSA) were used as doping agents. All polymers obtained were dark green powder. Polymers obtained were characterized by Fourier transform infrared spectroscopy, ultraviolet-visible absorption spectroscopy, thermogravimetry analysis, elemental analysis, differential scanning calorimeter and gel permeation chromatography. Characterizations carried out showed that polymers were successfully synthesized with mass recovery for sulphuric aciddoped polyaniline (SPAN), DBSA-doped polyaniline (DBSA-doped PANI) and CSA-doped polyaniline (CSA-doped PANI) of 71.40%, 75.00% and 39.96%, respectively. Doping level of SPAN, DBSAdoped PANI and CSA-doped PANI were 32.86%, 33.13% and 53.96%, respectively as determined based on elemental analysis. Sensing test was carried out on polymer sample in the form of solution and film by using fluorescence spectrophotometer. Samples of polymer solution and polymer film showed positive response towards O2 exposure. All polymer solutions and films were fully regenerated by using N2 gas within 1 hour period. Photostability study showed that all samples of polymer solutions and films were stable towards light when continuously exposed to xenon lamp for 9 hours. The relative standard deviation (RSD) values for SPAN solution, DBSA-doped PANI solution and CSA-doped PANI solution for repeatability were 0.23%, 0.64% and 0.76%, respectively. Meanwhile RSD values for reproducibility were 2.36%, 6.98% and 1.27%, respectively. Results for SPAN film, DBSAdoped PANI film and CSA-doped PANI film showed the same pattern with RSD values for repeatability of 0.52%, 4.05% and 0.90%, respectively. Meanwhile RSD values for reproducibility were 2.91%, 10.05% and 7.42%, respectively. The study on effect of the flow rate on response time was carried out using 3 different rates which were 0.25 mL/s, 1.00 mL/s and 2.00 mL/s. Results obtained showed that the higher the flow rate, the shorter the response time.

Keywords: conjugated polymer, doping, fluorescence quenching, oxygen gas.

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Authors: A.Gandomkar, F. Khorasanizadeh

Abstract:

Tourism is a phenomenon respected by the human communities since a long time ago. It has been evoloving continually based on a variety of social and economic needs and with respect to increasingly development of communication and considerable increase of tourist-s number and resulted exchange income has attained much out come such as employment for the communities. or the purpose of tourism development in this zone suitable times and locations need to be specified in the zone for the tourist-s attendance. One of the most important needs of the tourists is the knowledge of climate conditions and suitable times for sightseeing. In this survey, the climate trend condition has been identified for attending the tourists in Isfahan province using the modified tourism climate index (TCI) as well as SPSS, GIS, excel, surfer softwares. This index evoluates systematically the climate conditions for tourism affairs and activities using the monthly maximum mean parameters of daily temperature, daily mean temperature, minimum relative humidity, daily mean relative humidity, precipitation (mm), total sunny hours, wind speed and dust. The results obtaind using kendal-s correlation test show that the months January, February, March, April, May, June, July, August, September, October, November and December are significant and have an increasing trend that indicates the best condition for attending the tourists. S, P, T mean , T max and dust are estimated from 1976-2005 and do kendal-s correlation test again to see which parameter has been effective. Based on the test, we also observed on the effective parameters that the rate of dust in February, March, April, May, June, July, August, October and November is decreasing and precipitation in September and January is increasing and also the radiation rate in May and August is increasing that indicate a better condition of convenience. Maximum temperature in June is also decreasing. Isfahan province has two spring and fall peaks and the best places for tourism are in the north and western areas.

Keywords: Climate, Tourism, Correlation Test, Tourism Climate Index, Isfahan Province

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Authors: Michal Polanský, C. Ardil

Abstract:

This paper shows a new method for design of fuzzy observers for Takagi-Sugeno systems. The method is based on Linear matrix inequalities (LMIs) and it allows to insert H constraint into the design procedure. The speed of estimation can tuned be specification of a decay rate of the observer closed loop system. We discuss here also the influence of parametric uncertainties at the output control system stability.

Keywords: H norm, Linear Matrix Inequalities, Observers, Takagi-Sugeno Systems, Parallel Distributed Compensation

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Authors: P. V. Rao, Jaedaa Abdulhamid

Abstract:

Biodiesel is widely investigated to solve the twin problem of depletion of fossil fuel and environmental degradation. The main objective of the present work is to compare performance, emissions, and combustion characteristics of biodiesel derived from cotton seed oil in a diesel engine with the baseline results of petrodiesel fuel. Tests have been conducted on a single cylinder, four stroke CIDI diesel engine with a speed of 1500 rpm and a fixed compression ratio of 17.5 at different load conditions. The performance parameters evaluated include brake thermal efficiency, brake specific fuel consumption, brake power, indicated mean effective pressure, mechanical efficiency, and exhaust gas temperature. Regarding combustion study, cylinder pressure, rate of pressure rise, net heat release rate, cumulative heat release, mean gas temperature, mass fraction burned, and fuel line pressure were evaluated. The emission parameters such as carbon monoxide, carbon dioxide, un-burnt hydrocarbon, oxides of nitrogen, and smoke opacity were also measured by a smoke meter and an exhaust gas analyzer and compared with baseline results. The brake thermal efficiency of cotton seed oil methyl ester (CSOME) was lower than that of petrodiesel and brake specific fuel consumption was found to be higher. However, biodiesel resulted in the reduction of carbon dioxide, un-burnt hydrocarbon, and smoke opacity at the expense of nitrogen oxides. Carbon monoxide emissions for biodiesel was higher at maximum output power. It has been found that the combustion characteristics of cotton seed oil methyl ester closely followed those of standard petrodiesel. The experimental results suggested that biodiesel derived from cotton seed oil could be used as a good substitute to petrodiesel fuel in a conventional diesel without any modification.

Keywords: Diesel engine, Cotton seed, Biodiesel, performance, combustion, emissions.

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Authors: Terna T. Paul, Iloechuba P. Ngozika

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A study was carried out to evaluate the growth and yield performance of Pleurotus ostreatus spawn on different organic substrates in Lafia, Nasarawa State, Nigeria. 50 g each of four different substrates namely; corncobs, rice straw, sugarcane bagasse and sawdust sourced locally from farmlands and processing sites, were amended with 2% calcium carbonate and calcium sulphide and sterilized using three sterilization methods namely; hot water, steam, and lime. Five grams of P. ostreatus spawn were inoculated unto treated substrates, incubated in the dark for 16 days and in light for 19 days at 25 ⁰C for the commencement of pinhead and fruit body formations respectively. Growth and yield parameters such as days to full colonization, days to pinhead formation and days to fruit body formation were recorded. Cap diameter and fresh weight of mature mushrooms were also measured for a total count of four flushes. P. ostreatus spawn grown on sugarcane bagasse recorded the highest mean cap diameter (4.69 cm), highest mean fresh weight (34.68 g), highest biological efficiency (69.37%) and highest production rate (2.83 g per day). Spawn grown on rice straw recorded the least number of days to full substrate colonization (11.00). Spawn grown on corn cobs recorded the least mean number of days to pin head (18.75) and fruiting body formations (20.25). There were no significant differences (P ≤ 0.05) among the evaluated substrates with respect to growth and yield performance of P. ostreatus. Substrates sterilized with hot water supported the highest mean cap diameter (5.64 cm), highest biological efficiency (87.04%) and highest production rate (3.43 g per day) of P. ostreatus. Significant differences (P ≤ 0.05) were observed in cap diameter, fresh weight, biological efficiency and production rates among the evaluated sterilization methods. Hot water sterilization of sugarcane bagasse could be adopted for enhanced yield of oyster mushrooms, especially among indigent farming communities in Nigeria and beyond.

Keywords: Agro wastes, growth, Pleurotus ostreatus, sterilization methods, yield.

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Authors: N. Nagabhushana Ramesh, Kalley Harinarayana, T. Raghavender Reddy, B. Balu Naik

Abstract:

Electro Discharge Sawing is a hybrid process combining the features of SEDM and ECM. Its major characteristic is extremely fast erosion rate compare to either of the above processes. This paper brings out its relative feature of SEDM and EDS about their erosion rates, surface roughness, and morphology of machined surfaces.

Keywords: Electro Chemical Machining (ECM), Electro Discharge Sawing (EDS), Sinking Electro Discharge Machining (SEDM).

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Authors: Alaa E. Abdallah, Bajes Y. Alskarnah

Abstract:

Ant colony based routing algorithms are known to grantee the packet delivery, but they suffer from the huge overhead of control messages which are needed to discover the route. In this paper we utilize the network nodes positions to group the nodes in connected clusters. We use clusters-heads only on forwarding the route discovery control messages. Our simulations proved that the new algorithm has decreased the overhead dramatically without affecting the delivery rate.

Keywords: Ant colony-based routing, position-based routing, MANET.

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Authors: K. Jafar, R. Nazar, A. Ishak, I. Pop

Abstract:

The present analysis considers the steady stagnation point flow and heat transfer towards a permeable shrinking sheet in an upper-convected Maxwell (UCM) electrically conducting fluid, with a constant magnetic field applied in the transverse direction to flow and a local heat generation within the boundary layer, with a heat generation rate proportional to (T-T)^p Using a similarity transformation, the governing system of partial differential equations is first transformed into a system of ordinary differential equations, which is then solved numerically using a finite-difference scheme known as the Keller-box method. Numerical results are obtained for the flow and thermal fields for various values of the stretching/shrinking parameter λ, the magnetic parameter M, the elastic parameter K, the Prandtl number Pr, the suction parameter s, the heat generation parameter Q, and the exponent p. The results indicate the existence of dual solutions for the shrinking sheet up to a critical value λ_c whose value depends on the value of M, K, and s. In the presence of internal heat absorption (Q<0)  the surface heat transfer rate decreases with increasing p but increases with parameters Q and s when the sheet is either stretched or shrunk.

Keywords: Magnetohydrodynamic (MHD), boundary layer flow, UCM fluid, stagnation point, shrinking sheet.

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Authors: G. Sadashivappa, K. V. S. AnandaBabu

Abstract:

The aim of this paper to characterize a larger set of wavelet functions for implementation in a still image compression system using SPIHT algorithm. This paper discusses important features of wavelet functions and filters used in sub band coding to convert image into wavelet coefficients in MATLAB. Image quality is measured objectively using peak signal to noise ratio (PSNR) and its variation with bit rate (bpp). The effect of different parameters is studied on different wavelet functions. Our results provide a good reference for application designers of wavelet based coder.

Keywords: Wavelet, image compression, sub band, SPIHT, PSNR.

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Authors: L. R. Ferreira, R. Biscaro, C. C. Danziger, C. M. Galhardi, L. C. Biscaro, R. C. Biscaro, I. S. Vasconcelos, L. C. R. Ferreira, R. Reis, L. H. Oliveira

Abstract:

Introduction: There is a worldwide trend for the employer to be aware of investing in health promotion that goes beyond occupational hygiene approaches with the implementation of a comprehensive program with integration between occupational health and safety, and social/psychosocial responsibility in the workplace. Work accommodation is a necessity in most companies as it allows the worker to return to its function respecting its physical limitations. This study had the objective to verify if the integration of health and safety in the companies, with the inclusion of the concept of TWH promoted by an occupational health service has impacted in the management of absenteeism of workers in work accommodation. Method: A retrospective and paired cohort study was used, in which the impact of the implementation of the Program for the Health/Safety Integration and Total Worker Health Concept (PHSITWHC) was evaluated using the indices of absenteeism, health attestations, days and hours of sick leave of workers that underwent job accommodation/rehabilitation. This was a cohort study and the data were collected from January to September of 2017, prior to the initiation of the integration program, and compared with the data obtained from January to September of 2018, after the implementation of the program. For the statistical analysis, the student's t-test was used, with statistically significant differences being made at p < 0.05. Results: The results showed a 35% reduction in the number of absenteeism rate in 2018 compared to the same period in 2017. There was also a significant reduction in the total numbers of days of attestations/absences (mean of 2,8) as well as days of attestations, absence and sick leaves (mean of 5,2) in 2018 data after the implementation of PHSITWHC compared to 2017 data, means of 4,3 and 25,1, respectively, prior to the program. Conclusion: It can be concluded that the inclusion of the PHSITWHC was associated with a reduction in the rate of absenteeism of workers that underwent job accommodation. It was observed that, once health and safety were approached and integrated with the inclusion of the TWH concept, it was possible to reduce absenteeism, and improve worker’s quality of life and wellness, and work accommodation management.

Keywords: Absenteeism, health/safety integration, work accommodation management, total worker health.

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Authors: Ł. Kiedrowski, H. Gierszal, W. Hołubowicz

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This paper presents the H-ARQ techniques comparison for OFDM systems with a new family of non-binary LDPC codes which has been developed within the EU FP7 DAVINCI project. The punctured NB-LDPC codes have been used in a simulated model of the transmission system. The link level performance has been evaluated in terms of spectral efficiency, codeword error rate and average number of retransmissions. The NB-LDPC codes can be easily and effective implemented with different methods of the retransmission needed if correct decoding of a codeword failed. Here the Optimal Symbol Selection method is proposed as a Chase Combining technique.

Keywords: H-ARQ, LDPC, Non-Binary, Punctured Codes.

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Authors: Narendra M. Shekokar, Satish R. Devane

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In a recent year usage of VoIP subscription has increased tremendously as compare to Public Switching Telephone System(PSTN). A VoIP subscriber would like to know the exact tariffs of the calls made using VoIP. As the usage increases, the rate of fraud is also increases, causing users complain about excess billing. This in turn hampers the growth of VoIP .This paper describe the common frauds and attack on VoIP based system and make an attempt to solve the billing attack by creating secured channel between caller and callee.

Keywords: VoIP, Billing-fraud, SSL/TLS, MITM, Replay-attack.

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Authors: Roland Pusch, Richard Weston

Abstract:

The scale dependence of the strength of virtually homogeneous rock is usually considered to be insignificant but the spectrum of discontinuities plays a very important role for the strength of differently sized rock elements and also controls the rock creep strain. Large-scale load tests comprised recording of the creep strain rate that was found to be strongly retarded and negligible for stresses lower than about 1/3 of the failure load. For higher stresses creep took place according to a log time law representing secondary creep that ultimately changed to tertiary creep and failure.

Keywords: Impact of scale, rock strength.

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Authors: Habibis Saleh, Ishak Hashim

Abstract:

Conjugate natural convection in a differentially heated square enclosure containing a polygon shaped object is studied numerically in this article. The effect of various polygon types on the fluid flow and thermal performance of the enclosure is addressed for different thermal conductivities. The governing equations are modeled and solved numerically using the built-in finite element method of COMSOL software. It is found that the heat transfer rate remains stable by varying the polygon types.

Keywords: Natural convection, Polygon object, COMSOL

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Authors: ChangWoo Lee, Young Kow Lee, Sung Jun Ban, SungHoo Choi, Sang Woo Kim

Abstract:

This paper suggests a new Affine Projection (AP) algorithm with variable data-reuse factor using the condition number as a decision factor. To reduce computational burden, we adopt a recently reported technique which estimates the condition number of an input data matrix. Several simulations show that the new algorithm has better performance than that of the conventional AP algorithm.

Keywords: Affine projection algorithm, variable data-reuse factor, condition number, convergence rate, misalignment.

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Authors: Ji Hoon Kim, Hyung Gi Min, Jae Dong Cho, Jae Hoon Jang, Sung-Ha Kwon, Eun Tae Jeung

Abstract:

Since MEMS gyro sensors measure not angle of rotation but angular rate, an estimator is designed to estimate the angles in many applications. Gyro and accelerometer are used to improve estimating accuracy of the angle. This paper presents a method of finding filter coefficients of the well-known estimator which is to get rotation angles from gyro and accelerometer data. In order to verify the performance of our method, the estimated angle is compared with the encoder output in a rotary pendulum system.

Keywords: gyro, accelerometer, estimator, least square.

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Authors: Vitaliy Tayanov

Abstract:

In this paper we present the algorithm which allows us to have an object tracking close to real time in Full HD videos. The frame rate (FR) of a video stream is considered to be between 5 and 30 frames per second. The real time track building will be achieved if the algorithm can follow 5 or more frames per second. The principle idea is to use fast algorithms when doing preprocessing to obtain the key points and track them after. The procedure of matching points during assignment is hardly dependent on the number of points. Because of this we have to limit pointed number of points using the most informative of them.

Keywords: video tracking, real-time, Hungarian algorithm, Full HD video.

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Authors: Tamara Anderson, Neela Badrie

Abstract:

Consumers are demanding novel beverages that are healthier, convenient and have appealing consumer acceptance. The objectives of this study were to investigate the effects of adding grape polyphenols and the influence of presenting health claims on the sensory acceptability of wines. Fresh red sorrel calyces were fermented into wines. The total soluble solids of the pectinase-treated sorrel puree were from 4°Brix to 23.8°Brix. Polyphenol in the form of grape pomace extract was added to sorrel wines (w/v) in specified levels to give 0. 25. 50 and 75 ppm. A focus group comprising of 12 panelists was use to select the level of polyphenol to be added to sorrel wines for sensory preference The sensory attributed of the wines which were evaluated were colour, clarity, aroma, flavor, mouth-feel, sweetness, astringency and overall preference. The sorrel wine which was most preferred from focus group evaluation was presented for hedonic rating. In the first stage of hedonic testing, the sorrel wine was served chilled at 7°C for 24 h prior to sensory evaluation. Each panelist was provided with a questionnaire and was asked to rate the wines on colour, aroma, flavor, mouth-feel, sweetness, astringency and overall acceptability using a 9-point hedonic scale. In the second stage of hedonic testing, the panelist were instructed to read a health abstract on the health benefits of polyphenolic compounds and again to rate sorrel wine with added 25 ppm polyphenol. Paired t-test was used for the analysis of the influence of presenting health information on polyphenols on hedonic scoring of sorrel wines. Focus groups found that the addition of polyphenol addition had no significant effect on sensory color and aroma but affected clarity and flavor. A 25 ppm wine was liked moderately in overall acceptability. The presentation of information on the health benefit of polyphenols in sorrel wines to panelists had no significant influence on the sensory acceptance of wine. More than half of panelists would drink this wine now and then. This wine had color L 19.86±0.68, chroma 2.10±0.12, hue° 16.90 ±3.10 and alcohol content of 13.0%. The sorrel wine was liked moderately in overall acceptability with the added polyphenols.

Keywords: Sorrel wines, Roselle Hibiscus sabdariffa L, novel wine, polyphenols, health benefits, physicochemical properties.

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Authors: A. Brahma

Abstract:

Drying is a phenomenon that accompanies the hardening of hydraulic materials. This study is concerned the modelling of drying shrinkage of the hydraulic materials and the prediction of the rate of spontaneous deformations of hydraulic materials during hardening. The model developed takes consideration of the main factors affecting drying shrinkage. There was agreement between drying shrinkage predicted by the developed model and experimental results. In last we show that developed model describe the evolution of the drying shrinkage of high performances concretes correctly.

Keywords: Drying, hydraulic concretes, shrinkage, modeling, prediction.

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Authors: Ashraf A. Eltholth, Adel R. Mikhail, A. Elshirbini, Moawad I. Moawad, A. I. Abdelfattah

Abstract:

In this paper we proposed the use of Huffman coding to reduce the PAR of an OFDM system as a distortionless scrambling technique, and we utilize the amount saved in the total bit rate by the Huffman coding to send the encoding table for accurate decoding at the receiver without reducing the effective throughput. We found that the use of Huffman coding reduces the PAR by about 6 dB. Also we have investigated the effect of PAR reduction due to Huffman coding through testing the spectral spreading and the inband distortion due to HPA with different IBO values. We found a complete match of our expectation from the proposed solution with the obtained simulation results.

Keywords: HPA, Huffman coding, OFDM, PAR

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Authors: Mehmet Savsar

Abstract:

This paper presents a model for an unreliable production line, which is operated according to demand with constant work-in-process (CONWIP). A simulation model is developed based on the discrete model and several case problems are analyzed using the model. The model is utilized to optimize storage space capacities at intermediate stages and the number of kanbans at the last stage, which is used to trigger the production at the first stage. Furthermore, effects of several line parameters on production rate are analyzed using design of experiments.

Keywords: Production line simulator, Push-pull system, JIT system, Constant WIP, Machine failures.

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Authors: S. M. Kazerouni Sangi, Y. Gholipour

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Steel made pipelines with different diameters are used for transmitting oil and gas which in many cases are buried in soil under the sea bed or immersed in sea water. External corrosion of pipes is an important form of deterioration due to the aggressive environment of sea water. Corrosion normally results in pits. Hence, using the finite element method, namely ABAQUS software, this paper estimates the amount of pressure capacity reduction of a pipecontaining a semi-elliptical pitting corrosion and the rate of corrosion during the pipeline life of 25 years.

Keywords: Petroleum Transmission, Pipeline, PressureCapacity, Semi-Elliptical Pitting Corrosion.

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Authors: Youngpo Lee, Sanghun Kim, Youngyoon Lee, Seokho Yoon

Abstract:

Due to its capability to resist jamming signals, chirp spread spectrum (CSS) technique has attracted much attention in the area of wireless communications. However, there has been little rigorous analysis for the performance of the CSS communication system in jamming environments. In this paper, we present analytic results on the performance of a CSS system by deriving symbol error rate (SER) expressions for a CSS M-ary phase shift keying (MPSK) system in the presence of broadband and tone jamming signals, respectively. The numerical results show that the empirical SER closely agrees with the analytic result.

Keywords: CSS, DM, jamming, broadband jamming, tone jamming.

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Authors: Gamze Ozel, Selen Cakmakyapan

Abstract:

We introduce a new model called the Marshall-Olkin Rayleigh distribution which extends the Rayleigh distribution using Marshall-Olkin transformation and has increasing and decreasing shapes for the hazard rate function. Various structural properties of the new distribution are derived including explicit expressions for the moments, generating and quantile function, some entropy measures, and order statistics are presented. The model parameters are estimated by the method of maximum likelihood and the observed information matrix is determined. The potentiality of the new model is illustrated by means of a simulation study. 

Keywords: Marshall-Olkin distribution, Rayleigh distribution, estimation, maximum likelihood.

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Authors: H. Šimović, M. Mihelja Žaja

Abstract:

This paper provides an analysis of corporate income tax (CIT) incentives in the Western Balkan countries: Slovenia, Croatia, Serbia, Montenegro, Macedonia and Albania. Western Balkan countries, as other transition and developing countries, use large number of the corporate income tax incentives (CIT) to attract foreign investments and to stimulate economic activity. The main goal of this paper is to investigate how often these countries use CIT incentives and provide review of existing tax incentives in Western Balkan countries. Paper will focus on reduced CIT rates, tax holidays, and other investment incentives which imply incentives like accelerated depreciation, tax allowances and tax credits.

Keywords: tax incentives, tax rate, tax holidays, WesternBalkan countries

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Authors: Javier Rivas, Olga Gimeno, Maria Carbajo, Teresa Borralho

Abstract:

Potassium monopersulfate has been decomposed in aqueous solution in the presence of Co(II). The effect of the main operating variables has been assessed. Minimum variations in pH exert a considerable influence on the process kinetics. Thus, when no pH adjustment is considered, the actual effect of variables like initial monopersulfate and/or catalyst concentration may be hindered. As expected, temperature enhances the monopersulfate decomposition rate by following the Arrhenius law. The activation energy in the proximity of 85 kJ/mol has been obtained. Amongst the different solids tested in the monopersulfate decomposition, only the perovskite LaTi0.15Cu0.85O3 has shown a significant catalytic activity.

Keywords: Monopersulfate, Oxone®, Sulfate radicals, Watertreatment.

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