Search results for: payment industry.
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 1584

Search results for: payment industry.

414 Impact of Loading Conditions on the Emission- Economic Dispatch

Authors: M. R. Alrashidi, M. E. El-Hawary

Abstract:

Environmental awareness and the recent environmental policies have forced many electric utilities to restructure their operational practices to account for their emission impacts. One way to accomplish this is by reformulating the traditional economic dispatch problem such that emission effects are included in the mathematical model. This paper presents a Particle Swarm Optimization (PSO) algorithm to solve the Economic- Emission Dispatch problem (EED) which gained recent attention due to the deregulation of the power industry and strict environmental regulations. The problem is formulated as a multi-objective one with two competing functions, namely economic cost and emission functions, subject to different constraints. The inequality constraints considered are the generating unit capacity limits while the equality constraint is generation-demand balance. A novel equality constraint handling mechanism is proposed in this paper. PSO algorithm is tested on a 30-bus standard test system. Results obtained show that PSO algorithm has a great potential in handling multi-objective optimization problems and is capable of capturing Pareto optimal solution set under different loading conditions.

Keywords: Economic emission dispatch, economic cost dispatch, particle swarm, multi-objective optimization.

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413 Object-Oriented Programming Strategies in C# for Power Conscious System

Authors: Kayun Chantarasathaporn, Chonawat Srisa-an

Abstract:

Low power consumption is a major constraint for battery-powered system like computer notebook or PDA. In the past, specialists usually designed both specific optimized equipments and codes to relief this concern. Doing like this could work for quite a long time, however, in this era, there is another significant restraint, the time to market. To be able to serve along the power constraint while can launch products in shorter production period, objectoriented programming (OOP) has stepped in to this field. Though everyone knows that OOP has quite much more overhead than assembly and procedural languages, development trend still heads to this new world, which contradicts with the target of low power consumption. Most of the prior power related software researches reported that OOP consumed much resource, however, as industry had to accept it due to business reasons, up to now, no papers yet had mentioned about how to choose the best OOP practice in this power limited boundary. This article is the pioneer that tries to specify and propose the optimized strategy in writing OOP software under energy concerned environment, based on quantitative real results. The language chosen for studying is C# based on .NET Framework 2.0 which is one of the trendy OOP development environments. The recommendation gotten from this research would be a good roadmap that can help developers in coding that well balances between time to market and time of battery.

Keywords: Low power consumption, object oriented programming, power conscious system, software.

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412 Attitude towards the Consumption of Social Media: Analyzing Young Consumers’ Travel Behavior

Authors: Farzana Sharmin, Mohammad Tipu Sultan, Benqian Li

Abstract:

Advancement of new media technology and consumption of social media have altered the way of communication in the tourism industry, mostly for consumers’ travel planning, online purchase, and experience sharing activity. There is an accelerating trend among young consumers’ to utilize this new media technology. This paper aims to analyze the attitude of young consumers’ about social media use for travel purposes. The convenience random sample method used to collect data from an urban area of Shanghai (China), consists of 225 young consumers’. This survey identified behavioral determinants of social media consumption by the extended theory of planned behavior (TPB). The instrument developed support on previous research to test hypotheses. The results of structural analyses indicate that attitude towards the use of social media is affected by external factors such as availability and accessibility of technology. In addition, subjective norm and perceived behavioral control have partially influenced the attitude of respondents’. The results of this study could help to improve social media travel marketing and promotional strategies for respective groups.

Keywords: Social media, theory of planned behavior, travel behavior, young consumer.

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411 Managing the Baltic Sea Region Resilience: Prevention, Treatment Actions and Circular Economy

Authors: J. Burlakovs, Y. Jani, L. Grinberga, M. Kriipsalu, O. Anne, I. Grinfelde, W. Hogland

Abstract:

The worldwide future sustainable economies are oriented towards the sea: the maritime economy is becoming one of the strongest driving forces in many regions as population growth is the highest in coastal areas. For hundreds of years sea resources were depleted unsustainably by fishing, mining, transportation, tourism, and waste. European Sustainable Development Strategy is identifying and developing actions to enable the EU to achieve a continuous, long-term improvement of the quality of life through the creation of sustainable communities. The aim of this paper is to provide insight in Baltic Sea Region case studies on implemented actions on tourism industry waste and beach wrack management in coastal areas, hazardous contaminants and plastic flow treatment from waste, wastewaters and stormwaters. These projects mentioned in study promote successful prevention of contaminant flows to the sea environments and provide perspectives for creation of valuable new products from residuals for future circular economy are the step forward to green innovation winning streak.

Keywords: Resilience, hazardous waste, phytoremediation, water management, circular economy.

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410 Process and Supply-Chain Optimization for Testing and Verification of Formation Tester/Pressure-While- Drilling Tools

Authors: Vivek V, Hafeez Syed, Darren W Terrell, Harit Naik, Halliburton

Abstract:

Applying a rigorous process to optimize the elements of a supply-chain network resulted in reduction of the waiting time for a service provider and customer. Different sources of downtime of hydraulic pressure controller/calibrator (HPC) were causing interruptions in the operations. The process examined all the issues to drive greater efficiencies. The issues included inherent design issues with HPC pump, contamination of the HPC with impurities, and the lead time required for annual calibration in the USA. HPC is used for mandatory testing/verification of formation tester/pressure measurement/logging-while drilling tools by oilfield service providers, including Halliburton. After market study andanalysis, it was concluded that the current HPC model is best suited in the oilfield industry. To use theexisting HPC model effectively, design andcontamination issues were addressed through design and process improvements. An optimum network is proposed after comparing different supply-chain models for calibration lead-time reduction.

Keywords: Hydraulic Pressure Controller/Calibrator, M/LWD, Pressure, FTWD

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409 Impact of Enhanced Business Models on Technology Companies in the Pandemic: A Case Study about the Revolutionary Change in Management Styles

Authors: Murat Colak, Berkay Cakir Saridogan

Abstract:

Since the dawn of modern corporations, almost every single employee has been working in the same loop, which contains three basic steps: going to work, providing the needs for the work, and getting back home. Only a small amount of people was able to break that standard and live outside the box. As the 2019 pandemic hit the Earth and most companies shut down their physical offices, that loop had to change for everyone. This means that the old management styles had to be significantly re-arranged to the "work from home" type of business methods. The methods include online conferences and meetings, time and task tracking using algorithms, globalization of the work, and, most importantly, remote working. After the global epidemic started, even the tech giants were concerned. Now, it can be seen that those technology companies have an incredible step-up in their shares compared to the other companies because they know how to manage such situations even better than every other industry. This study aims to take the old traditional management styles in big companies and compare them with the post-Covid methods (2019-2022). As a result of this comparison made using the annual reports and shared statistics, this study aims to explain why the winners of this crisis are the technology companies.

Keywords: COVID-19, technology companies, business models, remote work.

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408 Implementation of Building Information Modeling in Turkish Government Sector Projects

Authors: Mohammad Lemar Zalmai, Mustafa Nabi Kocakaya, Cemil Akcay, Ekrem Manisali

Abstract:

In recent years, the Building Information Modeling (BIM) approach has been developed expeditiously. As people see the benefits of this approach, it has begun to be used widely in construction projects and some countries made it mandatory to get more benefits from it. To promote the implementation of BIM in construction projects, it will be helpful to get some relevant information from surveys and interviews. The purpose of this study is to research the current adoption and implementation of BIM in public projects in Turkey. This study specified the challenges of BIM implementation in Turkey and proposed some solutions to overcome them. In this context, the challenges for BIM implementation and the factors that affect the BIM usage are determined based on previous academic researches and expert opinions by conducting interviews and questionnaire surveys. Several methods are used to process information in order to obtain weights of different factors to make BIM widespread in Turkey. This study concluded interviews' and questionnaire surveys' outcomes and proposed some suggestions to promote the implementation of BIM in Turkey. We believe research findings will be a good reference for boosting BIM implementation in Turkey.

Keywords: Building Information Modeling, BIM, BIM implementations, Turkish construction industry, Turkish government sector projects.

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407 Removal of Textile Dye from Industrial Wastewater by Natural and Modified Diatomite

Authors: Hakim Aguedal, Abdelkader Iddou, Abdallah Aziz, Djillali Reda Merouani, Ferhat Bensaleh, Saleh Bensadek

Abstract:

The textile industry produces high amount of colored effluent each year. The management or treatment of these discharges depends on the applied techniques. Adsorption is one of wastewater treatment techniques destined to treat this kind of pollution, and the performance and efficiency predominantly depend on the nature of the adsorbent used. Therefore, scientific research is directed towards the development of new materials using different physical and chemical treatments to improve their adsorption capacities. In the same perspective, we looked at the effect of the heat treatment on the effectiveness of diatomite, which is found in abundance in Algeria. The textile dye Orange Bezaktiv (SRL-150) which is used as organic pollutants in this study is provided by the textile company SOITEXHAM in Oran city (west Algeria). The effect of different physicochemical parameters on the adsorption of SRL-150 on natural and modified diatomite is studied, and the results of the kinetics and adsorption isotherms were modeled.

Keywords: Wastewater treatment, diatomite, adsorption, dye pollution, kinetic, Isotherm.

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406 Innovation in Lean Thinking to Achieve Rapid Construction

Authors: Muhamad Azani Yahya, Vikneswaran Munikanan, Mohammed Alias Yusof

Abstract:

Lean thinking holds the potential for improving the construction sector, and therefore, it is a concept that should be adopted by construction sector players and academicians in the real industry. Bridging from that, a learning process for construction sector players regarding this matter should be the agenda in gaining the knowledge in preparation for their career. Lean principles offer opportunities for reducing lead times, eliminating non-value adding activities, reducing variability, and are facilitated by methods such as pull scheduling, simplified operations and buffer reduction. Thus, the drive for rapid construction, which is a systematic approach in enhancing efficiency to deliver a project using time reduction, while lean is the continuous process of eliminating waste, meeting or exceeding all customer requirements, focusing on the entire value stream and pursuing perfection in the execution of a constructed project. The methodology presented is shown to be valid through literature, interviews and questionnaire. The results show that the majority of construction sector players unfamiliar with lean thinking and they agreed that it can improve the construction process flow. With this background knowledge established and identified, best practices and recommended action are drawn.

Keywords: Construction improvement, rapid construction, time reduction, lean construction.

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405 Tracking Performance Evaluation of Robust Back-Stepping Control Design for a Nonlinear Electrohydraulic Servo System

Authors: M. Ahmadnezhad, M. Soltanpour

Abstract:

Electrohydraulic servo system have been used in industry in a wide number of applications. Its dynamics are highly nonlinear and also have large extent of model uncertainties and external disturbances. In this paper, a robust back-stepping control (RBSC) scheme is proposed to overcome the problem of disturbances and system uncertainties effectively and to improve the tracking performance of EHS systems. In order to implement the proposed control scheme, the system uncertainties in EHS systems are considered as total leakage coefficient and effective oil volume. In addition, in order to obtain the virtual controls for stabilizing system, the update rule for the system uncertainty term is induced by the Lyapunov control function (LCF). To verify the performance and robustness of the proposed control system, computer simulation of the proposed control system using Matlab/Simulink Software is executed. From the computer simulation, it was found that the RBSC system produces the desired tracking performance and has robustness to the disturbances and system uncertainties of EHS systems.

Keywords: Electro hydraulic servo system, back-stepping control, robust back-stepping control, Lyapunov redesign

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404 Tracking Performance Evaluation of Robust Back-Stepping Control Design for a Nonlinear Electrohydraulic Servo System

Authors: M. Ahmadnezhad, M. Soltanpour

Abstract:

Electrohydraulic servo system have been used in industry in a wide number of applications. Its dynamics are highly nonlinear and also have large extent of model uncertainties and external disturbances. In this paper, a robust back-stepping control (RBSC) scheme is proposed to overcome the problem of disturbances and system uncertainties effectively and to improve the tracking performance of EHS systems. In order to implement the proposed control scheme, the system uncertainties in EHS systems are considered as total leakage coefficient and effective oil volume. In addition, in order to obtain the virtual controls for stabilizing system, the update rule for the system uncertainty term is induced by the Lyapunov control function (LCF). To verify the performance and robustness of the proposed control system, computer simulation of the proposed control system using Matlab/Simulink Software is executed. From the computer simulation, it was found that the RBSC system produces the desired tracking performance and has robustness to the disturbances and system uncertainties of EHS systems.

Keywords: Electro hydraulic servo system, back-stepping control, robust back-stepping control, Lyapunov redesign.

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403 Vibration and Operation Technical Consideration before Field Balance of Gas Turbine Utilities (In Iran Power Plants SIEMENS V94.2 Gas Turbines)

Authors: Omid A. Zargar

Abstract:

One of the most challenging times in operation of big industrial plant or utilities is the time that alert lamp of Bently Nevada connection in main board substation turn on and show the alert condition of machine. All of the maintenance groups usually make a lot of discussion with operation and together rather this alert signal is real or fake. This will be more challenging when condition monitoring vibrationdata shows 1X(X=current rotor frequency) in fast Fourier transform(FFT) and vibration phase trends show 90 degree shift between two non-contact probedirections with overall high radial amplitude amounts. In such situations, CM (condition monitoring) groups usually suspicious about unbalance in rotor. In this paper, four critical case histories related to SIEMENS V94.2 Gas Turbines in Iran power industry discussed in details. Furthermore, probe looseness and fake (unreal) trip in gas turbine power plants discussed. In addition, critical operation decision in alert condition in power plants discussed in details.

Keywords: Gas turbine, field balance, turbine compressors, balancing tools, balancing data collectors.

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402 Gasification of Trans-4-Hydroxycinnamic Acid with Ethanol at Elevated Temperatures

Authors: Shyh-Ming Chern, Wei-Ling Lin

Abstract:

Lignin is a major constituent of woody biomass, and exists abundantly in nature. It is the major byproducts from the paper industry and bioethanol production processes. The byproducts are mainly used for low-valued applications. Instead, lignin can be converted into higher-valued gaseous fuel, thereby helping to curtail the ever-growing price of oil and to slow down the trend of global warming. Although biochemical treatment is capable of converting cellulose into liquid ethanol fuel, it cannot be applied to the conversion of lignin. Alternatively, it is possible to convert lignin into gaseous fuel thermochemically. In the present work, trans-4-hydroxycinnamic acid, a model compound for lignin, which closely resembles the basic building blocks of lignin, is gasified in an autoclave with ethanol at elevated temperatures and pressures, that are above the critical point of ethanol. Ethanol, instead of water, is chosen, because ethanol dissolves trans-4-hydroxycinnamic acid easily and helps to convert it into lighter gaseous species relatively well. The major operating parameters for the gasification reaction include temperature (673-873 K), reaction pressure (5-25 MPa) and feed concentration (0.05-0.3 M). Generally, more than 80% of the reactant, including trans-4-hydroxycinnamic acid and ethanol, were converted into gaseous products at an operating condition of 873 K and 5 MPa.

Keywords: Ethanol, gasification, lignin, supercritical.

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401 Challenging Hegemonic Masculinity in Nigerian Hip Hop: An Evaluation of Gender Representation in Falz the Bahd Guy’s Moral Instruction Album

Authors: Adelaja O. Oriade

Abstract:

The Nigerian hip-hop music genre, like the African American scene where it was adopted from, is riddled with musical lyrics that amplify and normalize hypermasculinity, homophobia, sexism, and objectification of women. Several factors are responsible for this anomaly; however, the greatest factor is the urge of hip-hop musicians to achieve the commercial success that is dependent on selling records and appealing to the established societal accepted norm for hip-hop music. Consequently, this paper presents a counter-narrative of this gender representation within the Nigerian hip-hop industry. This study analyzed the musical lyrics of the ‘Hypocrisy’ track on the 2019 album of famous Nigerian rapper, Falz the Bahd Guy; and argued that Falz in this album challenged the predominant ideas of hegemonic masculinity by singing in favor of LGBT people and women. Also, based on the success of this album, this paper argues that a hip-hop album can achieve commercial success without aligning with predominant hip-hop parameters of gender representation. The study recommends that future studies should evaluate the reactions of Nigerians to these gender presentations by Falz the Bahd guy.

Keywords: Hegemonic Masculinity, hypermasculinity, LGBT, misogyny, sexism.

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400 Technological Deep Assessment of Automotive Parts Manufacturers Case of Iranian Manufacturers

Authors: Manouchehre Ansari, Mahmoud Dehghan Nayeri, Reza Yousefi Zenouz

Abstract:

In order to develop any strategy, it is essential to first identify opportunities, threats, weak and strong points. Assessment of technology level provides the possibility of concentrating on weak and strong points. The results of technology assessment have a direct effect on decision making process in the field of technology transfer or expansion of internal research capabilities so it has a critical role in technology management. This paper presents a conceptual model to analyze the technology capability of a company as a whole and in four main aspects of technology. This model was tested on 10 automotive parts manufacturers in IRAN. Using this model, capability level of manufacturers was investigated in four fields of managing aspects, hard aspects, human aspects, and information and knowledge aspects. Results show that these firms concentrate on hard aspect of technology while others aspects are poor and need to be supported more. So this industry should develop other aspects of technology as well as hard aspect to have effective and efficient use of its technology. These paper findings are useful for the technology planning and management in automotive part manufactures in IRAN and other Industries which are technology followers and transport their needed technologies.

Keywords: Technology, Technological evaluation, TechnologyMaturity

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399 An Investigation on Hybrid Composite Drive Shaft for Automotive Industry

Authors: Gizem Arslan Özgen, Kutay Yücetürk, Metin Tanoğlu, Engin Aktaş

Abstract:

Power transmitted from the engine to the final drive where useful work is applied through a system consisting of a gearbox, clutch, drive shaft and a differential in the rear-wheel-drive automobiles. It is well-known that the steel drive shaft is usually manufactured in two pieces to increase the fundamental bending natural frequency to ensure safe operation conditions. In this work, hybrid one-piece propeller shafts composed of carbon/epoxy and glass/epoxy composites have been designed for a rear wheel drive automobile satisfying three design specifications, such as static torque transmission capability, torsional buckling and the fundamental natural bending frequency. Hybridization of carbon and glass fibers is being studied to optimize the cost/performance requirements. Composites shaft materials with various fiber orientation angles and stacking sequences are being fabricated and analyzed using finite element analysis (FEA).

Keywords: Composite propeller shaft, hybridization, epoxy matrix, static torque transmission capability, torsional buckling strength, fundamental natural bending frequency.

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398 Smart Product-Service System Innovation with User Experience: A Case Study of Chunmi

Authors: Ying Yu, Wen-Chi Kuo, Tung-Jung Sung

Abstract:

The Product-Service System (PSS) has received widespread attention due to the increasing global competition in manufacturing and service markets. Today’s smart products and services are driven by Internet of things (IoT) technologies which will promote the transformation from traditional PSS to smart PSS. Although the smart PSS has some of technological achievements in businesses, it often ignores the real demands of target users when using products and services. Therefore, designers should know and learn the User Experience (UX) of smart products, services and systems. However, both of academia and industry still lack relevant development experience of smart PSS since it is an emerging field. In doing so, this is a case study of Xiaomi’s Chunmi, the largest IoT platform in the world, and addresses the two major issues: (1) why Chunmi should develop smart PSS strategies with UX; and (2) how Chunmi could successfully implement the strategic objectives of smart PSS through the design. The case study results indicated that: (1) the smart PSS can distinguish competitors by their unique UX which is difficult to duplicate; (2) early user engagement is crucial for the success of smart PSS; and (3) interaction, expectation, and enjoyment can be treated as a three-dimensional evaluation of UX design for smart PSS innovation. In conclusion, the smart PSS can gain competitive advantages through good UX design in the market.

Keywords: Design research, smart PSS, user experience, user engagement.

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397 Gas Lift Optimization to Improve Well Performance

Authors: Mohamed A. G. H. Abdalsadig, Amir Nourian, G. G. Nasr, Meisam Babaie

Abstract:

Gas lift optimization is becoming more important now a day in petroleum industry. A proper lift optimization can reduce the operating cost, increase the net present value (NPV) and maximize the recovery from the asset. A widely accepted definition of gas lift optimization is to obtain the maximum output under specified operating conditions. In addition, gas lift, a costly and indispensable means to recover oil from high depth reservoir entails solving the gas lift optimization problems. Gas lift optimization is a continuous process; there are two levels of production optimization. The total field optimization involves optimizing the surface facilities and the injection rate that can be achieved by standard tools softwares. Well level optimization can be achieved by optimizing the well parameters such as point of injection, injection rate, and injection pressure. All these aspects have been investigated and presented in this study by using experimental data and PROSPER simulation program. The results show that the well head pressure has a large influence on the gas lift performance and also proved that smart gas lift valve can be used to improve gas lift performance by controlling gas injection from down hole. Obtaining the optimum gas injection rate is important because excessive gas injection reduces production rate and consequently increases the operation cost.

Keywords: Optimization, production rate, reservoir pressure effect, gas injection rate effect, gas injection pressure.

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396 Development of an Adhesive from Prosopis africana Seed Endosperm (Okpeyi)

Authors: Nwangwu Florence Chinyere, Ene Rosemary Ndidiamaka

Abstract:

This research work is an experimental study, through development of an adhesive from Prosopis africana endosperm. The prosopis seed for this work were obtained from Enugu State in the South East part of Nigeria. The seeds were prepared by separating the endosperm from the seed coat and cotyledon. Three methods were used to separate them, which are acidic method, roasting method and boiling method. 20g of seed were treated with different concentrations (25, 40, 55, 70, and 85% w/w) at 100°C and constant time (30 minutes), under continuous stirring with magnetic stirrer. Also 20g of seed were treated with sulphuric acid of concentrations 40% w/w at 100°C with different time (10, 15, 20, 25, 30 minutes), under continuous stirring with magnetic stirrer. Finally, 20g of seed were treated with sulphuric acid of concentrations 40% w/w at different temperature (20°C, 40°C, 60°C, 80°C, and 100°C) with constant time (30 minutes), under continuous stirring with magnetic stirrer. The whole endosperm extracted was adhesive. The physical properties of the adhesive were determined (appearance, odour, taste, solubility, pH, size, and binding strength). The percentage of the adhesive yield makes the commercialization of the seed in Nigeria possible and profitable. The very high viscosity attained at low concentrations makes prosopis adhesive an excellent thickener in the food industry.

Keywords: Endosperm, adhesive, ethanol, Prosopis africana seed.

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395 Thermal Effect on Wave Interaction in Composite Structures

Authors: R. K. Apalowo, D. Chronopoulos, V. Thierry

Abstract:

There exist a wide range of failure modes in composite structures due to the increased usage of the structures especially in aerospace industry. Moreover, temperature dependent wave response of composite and layered structures have been continuously studied, though still limited, in the last decade mainly due to the broad operating temperature range of aerospace structures. A wave finite element (WFE) and finite element (FE) based computational method is presented by which the temperature dependent wave dispersion characteristics and interaction phenomenon in composite structures can be predicted. Initially, the temperature dependent mechanical properties of the panel in the range of -100 ◦C to 150 ◦C are measured experimentally using the Thermal Mechanical Analysis (TMA). Temperature dependent wave dispersion characteristics of each waveguide of the structural system, which is discretized as a system of a number of waveguides coupled by a coupling element, is calculated using the WFE approach. The wave scattering properties, as a function of temperature, is determined by coupling the WFE wave characteristics models of the waveguides with the full FE modelling of the coupling element on which defect is included. Numerical case studies are exhibited for two waveguides coupled through a coupling element.

Keywords: Temperature dependent mechanical characteristics, wave propagation properties, damage detection, wave finite element, composite structure.

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394 Factors Affecting the e-Business Adoption among the Home-Based Businesses (HBBs) in Malaysia

Authors: S, Rosnafisah, M.S., Siti Salbiah., A, Mohd Sharifuddin

Abstract:

Research in e-Business has been growing tremendously covering all related aspects such as adoption issues, e- Business models, strategies, etc. This research aims to explore the potential of adopting e-Business for a micro size business operating from home called home-based businesses (HBBs). In Malaysia, the HBB industry started many years ago and were mostly monopolized by women or housewives managed as a part-time job to support their family economy. Today, things have changed. The availability of the Internet technology and the emergence of e-Business concept promote the evolution of HBBs, which have been adopted as another alternative as a professional career for women without neglecting their family needs especially the children. Although this study is confined to a limited sample size and within geographical biasness, the findings show that it concurs with previous large scale studies. In this study, both qualitative and quantitative methods were used and data were gathered using triangulation methods via interview, direct observation, document analysis and survey questionnaires. This paper discusses the literature review, research methods and findings pertaining to e-Business adoption factors that influence the HBBs in Malaysia.

Keywords: e-Business, HBB, adoption factor, qualitative andquantitative

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393 Examining Corporate Tax Evaders: Evidence from the Finalized Audit Cases

Authors: Ming Ling Lai, Zalilawati Yaacob, Normah Omar, Norashikin Abdul Aziz, Bee Wah Yap

Abstract:

This paper aims to (1) analyze the profiles of transgressors (detected evaders); (2) examine reason(s) that triggered a tax audit, causes of tax evasion, audit timeframe and tax penalty charged; and (3) to assess if tax auditors followed the guidelines as stated in the 'Tax Audit Framework' when conducting tax audits. In 2011, the Inland Revenue Board Malaysia (IRBM) had audited and finalized 557 company cases. With official permission, data of all the 557 cases were obtained from the IRBM. Of these, a total of 421 cases with complete information were analyzed. About 58.1% was small and medium corporations and from the construction industry (32.8%). The selection for tax audit was based on risk analysis (66.8%), information from third party (11.1%), and firm with low profitability or fluctuating profit pattern (7.8%). The three persistent causes of tax evasion by firms were over claimed expenses (46.8%), fraudulent reporting of income (38.5%) and overstating purchases (10.5%). These findings are consistent with past literature. Results showed that tax auditors took six to 18 months to close audit cases. More than half of tax evaders were fined 45% on additional tax raised during audit for the first offence. The study found tax auditors did follow the guidelines in the 'Tax Audit Framework' in audit selection, settlement and penalty imposition.

Keywords: Corporate tax fraud, tax non-compliance, tax evasion, tax audit, fraudulent reporting.

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392 The Comparation of Limits of Detection of Lateral Flow Immunochromatographic Strips of Different Types of Mycotoxins

Authors: X. Zhao, F. Tian

Abstract:

Mycotoxins are secondary metabolic products of fungi. These are poisonous, carcinogens and mutagens in nature and pose a serious health threat to both humans and animals, causing severe illnesses and even deaths. The rapid, simple and cheap detection methods of mycotoxins are of immense importance and in great demand in the food and beverage industry as well as in agriculture and environmental monitoring. Lateral flow immunochromatographic strips (ICSTs) have been widely used in food safety, environment monitoring. 46 papers were identified and reviewed on Google Scholar and Scopus for their limit of detection and nanomaterial on Lateral flow ICSTs on different types of mycotoxins. The papers were dated 2001-2021. 25 papers were compared to identify the lowest limit of detection of among different mycotoxins (Aflatoxin B1: 10, Zearalenone: 5, Fumonisin B1: 5, Trichothecene-A: 5). Most of these highly sensitive strips are competitive. Sandwich structures are usually used in large scale detection. In conclusion, the limit of detection of Aflatoxin B1 is the lowest among these mycotoxins. Gold-nanoparticle based immunochromatographic test strips have the lowest limit of detection. Five papers involve smartphone detection and they all detect aflatoxin B1 with gold nanoparticles.

Keywords: Aflatoxin B1, limit of detection, gold nanoparticle, lateral flow immunochromatographic strips, mycotoxins, smartphone.

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391 The Causal Relationships between Destination Image, Tourist Satisfaction and Revisit Intention: A Case of the United Arab Emirates

Authors: Abdul Raheem Jasim Mohammed, Mohd Salehuddin Mohd Zahari, Salim Abdul Talib, Mohd Zulhilmi Suhaimi

Abstract:

The connection between past travel experience and tourists’ revisit behavioral intentions has not been widely explored but the existing studies suggest a close relationship between them. Destination image can equally be construed as having effects on the attitudes of the tourists at the end of their actual visitation and the satisfaction of a tourist with his or her travel experiences contributes to a revisit intention towards a particular destination. With strong marketing efforts, UAE is not only considered to be successful in attracting foreign investors, but is becoming the most popular tourism destination in the Arab region. UAE is seriously developing its tourism image and taking serious initiatives to attract new or repeat visitations from the international tourists. This study empirically investigates the causal relationships between tourism destination image, tourist satisfaction and revisit intention using UAE as a contextual study setting. A very clear picture emerged which provides a host country with potential implications for its tourism industry practitioners, Department of Tourism and Commerce Marketing and the travel agencies who act as the intermediaries between the potential tourists and the hotel operators.

Keywords: Destination image, tourist satisfaction, revisit intention.

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390 Ultra Fast Solid State Ground Fault Isolator

Authors: I Made Darmayuda, Zhou Jun, Krishna Mainali, Simon Ng Sheung Yan, Saisundar S, Eran Ofek

Abstract:

Personnel protection devices are cardinal in safety hazard applications. They are widely used in home, office and in industry environments to reduce the risk of lethal shock to human being and equipment safety. This paper briefly reviews various personnel protection devices also describes the basic working principle of conventional ground fault circuit interrupter (GFCI) or ground fault isolator (GFI), its disadvantages and ways to overcome the disadvantages with solid-state relay (SSR) based GFI with ultrafast response up on fault implemented in printed circuit board. This solid state GFI comprises discrete MOSFET based alternating current (AC) switches, linear optical amplifier, photovoltaic isolator and sense resistor. In conventional GFI, current transformer is employed as a sensing element to detect the difference in current flow between live and neutral conductor. If there is no fault in equipment powered through GFI, due to insulation failure of internal wires and windings of motors, both live and neutral currents will be equal in magnitude and opposite in phase.

Keywords: current transformer, electrocution, GFCI, GFI

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389 Enrichment of Cr, Mn, Ni and Zn in Surface Soil

Authors: Gitimoni Deka, Krishna G Bhattacharyya

Abstract:

The textile industry produces highly coloured effluents containing polar and non-polar compounds. The textile mill run by the Assam Polyester Co-operative Society Limited (APOL) is situated at Rangia, about 55 km from Guwahati (26011' N, 91047' E) in the northern bank of the river Brahmaputra, Assam (India). This unit was commissioned in June 1988 and started commercial production in November 1988. The installed capacity of the weaving unit was 8000 m/day and that of the processing unit was 20,000 m/day. The mill has its own dyeing unit with a capacity of 1500-2000 kg/day. The western side of the mill consists of vast agricultural land and the far northern and southern side of the mill has scattered human population. The eastern side of the mill has a major road for thoroughfare. The mill releases its effluents into the agricultural land in the western side of the mill. The present study was undertaken to assess the impact of the textile mill on surface soil quality in and around the mill with particular reference to Cr, Mn, Ni and Zn. Surface soil samples, collected along different directions at 200, 500 and 1000 m were digested and the metals were estimated with Atomic Absorption Spectrophotometer. The metals were found in the range of: Cr 50.9 – 105.0 mg kg-1, Mn 19.2- 78.6 mg kg-1, Ni 41.9 – 50.6 mg kg-1 and Zn 187.8 – 1095.8 mg kg-1. The study reveals enrichment of Cr, Mn, Ni and Zn in the soil near the textile mill.

Keywords: Cr, Mn, Ni, Zn, soil quality, heavy metal enrichment.

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388 Assessment of Energy Use and Energy Efficiency in Two Portuguese Slaughterhouses

Authors: M. Feliciano, F. Rodrigues, A. Gonçalves, J. M. R. C. A. Santos, V. Leite

Abstract:

With the objective of characterizing the profile and performance of energy use by slaughterhouses, surveys and audits were performed in two different facilities located in the northeastern region of Portugal. Energy consumption from multiple energy sources was assessed monthly, along with production and costs, for the same reference year. Gathered data was analyzed to identify and quantify the main consuming processes and to estimate energy efficiency indicators for benchmarking purposes. Main results show differences between the two slaughterhouses concerning energy sources, consumption by source and sector, and global energy efficiency. Electricity is the most used source in both slaughterhouses with a contribution of around 50%, being essentially used for meat processing and refrigeration. Natural gas, in slaughterhouse A, and pellets, in slaughterhouse B, used for heating water take the second place, with a mean contribution of about 45%. On average, a 62 kgoe/t specific energy consumption (SEC) was found, although with differences between slaughterhouses. A prominent negative correlation between SEC and carcass production was found specially in slaughterhouse A. Estimated Specific Energy Cost and Greenhouse Gases Intensity (GHGI) show mean values of about 50 €/t and 1.8 tCO2e/toe, respectively. Main results show that there is a significant margin for improving energy efficiency and therefore lowering costs in this type of non-energy intensive industries. 

Keywords: Meat industry, energy intensity, energy efficiency, GHG emissions.

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387 Barriers to the Uptake of Technology in the Quantity Surveying Industry

Authors: Mnisi Blessing, Christopher Amoah

Abstract:

The usage of modern technology is widespread in industrialised nations. The issue still pertains to developing countries since they struggle to use technology in the building sector. The study aims to identify the barriers to technology usage in quantity surveying firms. Quantity Surveyors were interviewed via Microsoft teams due to the dispersed nature of the participants. However, where the interview was not possible, the interview guide was emailed to the participants to fill in. In all, 12 participants were interviewed out of the 25 participants contacted. The data received were analysed using the content analysis process. The study's findings demonstrate that quantity surveyors have access to a wide range of technology that significantly enhances their project activities. However, quantity surveying companies are hesitant to use technology for several reasons, including the cost and maintenance associated with it. Other obstacles include a lack of knowledge, poor market acceptance, legal obstacles, and budgetary constraints. Despite the advantages associated with modern technology applications, quantity surveying firms are not using them, which may ultimately affect their work output. Therefore, firms need to re-examine these obstacles, inhibiting their adoption of technology in the work process to enhance their production. The study reveals the main hindrances to technology usage, which may help firms institute measures to address them.

Keywords: Technology usage barriers, technology implementation, technology acceptance, quantity surveying.

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386 Manual to Automated Testing: An Effort-Based Approach for Determining the Priority of Software Test Automation

Authors: Peter Sabev, Katalina Grigorova

Abstract:

Test automation allows performing difficult and time consuming manual software testing tasks efficiently, quickly and repeatedly. However, development and maintenance of automated tests is expensive, so it needs a proper prioritization what to automate first. This paper describes a simple yet efficient approach for such prioritization of test cases based on the effort needed for both manual execution and software test automation. The suggested approach is very flexible because it allows working with a variety of assessment methods, and adding or removing new candidates at any time. The theoretical ideas presented in this article have been successfully applied in real world situations in several software companies by the authors and their colleagues including testing of real estate websites, cryptographic and authentication solutions, OSGi-based middleware framework that has been applied in various systems for smart homes, connected cars, production plants, sensors, home appliances, car head units and engine control units (ECU), vending machines, medical devices, industry equipment and other devices that either contain or are connected to an embedded service gateway.

Keywords: Automated Testing, Manual Testing, Test Automation, Software testing, Test Prioritization.

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385 Knowledge Transfer in Industrial Clusters

Authors: Ana Paula Lisboa Sohn, Filipa Dionísio Vieria, Nelson Casarotto, Idaulo José Cunha

Abstract:

This paper aims at identifying and analyzing the knowledge transmission channels in textile and clothing clusters located in Brazil and in Europe. Primary data was obtained through interviews with key individuals. The collection of primary data was carried out based on a questionnaire with ten categories of indicators of knowledge transmission. Secondary data was also collected through a literature review and through international organizations sites. Similarities related to the use of the main transmission channels of knowledge are observed in all cases. The main similarities are: influence of suppliers of machinery, equipment and raw materials; imitation of products and best practices; training promoted by technical institutions and businesses; and cluster companies being open to acquire new knowledge. The main differences lie in the relationship between companies, where in Europe the intensity of this relationship is bigger when compared to Brazil. The differences also occur in importance and frequency of the relationship with the government, with the cultural environment, and with the activities of research and development. It is also found factors that reduce the importance of geographical proximity in transmission of knowledge, and in generating trust and the establishment of collaborative behavior.

Keywords: Industrial clusters, interorganizational learning, knowledge transmission channels, textile and clothing industry.

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