Search results for: Cascade H-bridge 11- level Inverter
2187 Removal of Vanadium from Industrial Effluents by Natural Ion Exchanger
Authors: Shashikant R. Kuchekar, Haribhau R. Aher, Priti M. Dhage
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The removal vanadium from aqueous solution using natural exchanger was investigated. The effects of pH, contact time and exchanger dose were studied at ambient temperature (25 0C ± 2 0C). The equilibrium process was described by the Langmuir isotherm model with adsorption capacity for vanadium. The natural exchanger i.e. tamarindus seeds powder was treated with formaldehyde and sulpuric acid to increase the adsorptivity of metals. The maximum exchange level was attained as 80.1% at pH 3 with exchanger dose 5 g and contact time 60 min. Method is applied for removal of vanadium from industrial effluents.
Keywords: Industrial effluent, natural ion exchange, Tamarindus indica, vanadium.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 7372186 Talent Management and its Use in the Field of Human Resources Management in the Organization of the Czech Republic
Authors: Petra Horváthová, Irena Durdová
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The article is aimed at bringing information on the scope and the level of use of talent management by organizations in one of the Czech Republic regions, in the Moravian-Silesian Region. On the basis of data acquired by a questionnaire survey it has been found out that organizations in the above-mentioned region are implementing the system of talent management on a small scale: this approach is used by 3.8 % of organizations only that is 9 from 237 (100 %) of the approached respondents. The main reasons why this approach is not used is either that organizations have no knowledge of it or there is lack of financial and personnel resources. In the article recommendations suggested by the author can be found for a wider application of talent management in the Czech practice.
Keywords: Talent, talent management, use, mind map of talent management.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 21672185 Good Practices in the Development of the Erasmus Mundus Master program in Color in Informatics and Media Technology
Authors: J. Hardeberg, J. Hernandez-Andrès, J. L. Nieves, M. Hauta-Kasari, J. Parkkinen, A. Trémeau
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The main objective of this paper is to identify and disseminate good practice in quality assurance and enhancement as well as in teaching and learning at master level. This paper focuses on the experience of the Erasmus Mundus Master program CIMET (Color in Informatics and Media Technology). Amongst topics covered, we discuss the adjustments necessary to a curriculum designed for excellent international students and their preparation for a global labor market.Keywords: Good practice, internal quality systems, innovationsin curriculum design, challenges of internationalization
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 14662184 Asynchronous Microcontroller Simulation Model in VHDL
Authors: M. Kovac
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This article describes design of the 8-bit asynchronous microcontroller simulation model in VHDL. The model is created in ISE Foundation design tool and simulated in Modelsim tool. This model is a simple application example of asynchronous systems designed in synchronous design tools. The design process of creating asynchronous system with 4-phase bundled-data protocol and with matching delays is described in the article. The model is described in gate-level abstraction. The simulation waveform of the functional construction is the result of this article. Described construction covers only the simulation model. The next step would be creating synthesizable model to FPGA.Keywords: Asynchronous, Microcontroller, VHDL, FPGA.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 33022183 Reducing Later Life Loneliness: A Systematic Literature Review of Loneliness Interventions
Authors: Dhruv Sharma, Lynne Blair, Stephen Clune
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Later life loneliness is a social issue that is increasing alongside an upward global population trend. As a society, one way that we have responded to this social challenge is through developing non-pharmacological interventions such as befriending services, activity clubs, meet-ups, etc. Through a systematic literature review, this paper suggests that currently there is an underrepresentation of radical innovation, and underutilization of digital technologies in developing loneliness interventions for older adults. This paper examines intervention studies that were published in English language, within peer reviewed journals between January 2005 and December 2014 across 4 electronic databases. In addition to academic databases, interventions found in grey literature in the form of websites, blogs, and Twitter were also included in the overall review. This approach yielded 129 interventions that were included in the study. A systematic approach allowed the minimization of any bias dictating the selection of interventions to study. A coding strategy based on a pattern analysis approach was devised to be able to compare and contrast the loneliness interventions. Firstly, interventions were categorized on the basis of their objective to identify whether they were preventative, supportive, or remedial in nature. Secondly, depending on their scope, they were categorized as one-to-one, community-based, or group based. It was also ascertained whether interventions represented an improvement, an incremental innovation, a major advance or a radical departure, in comparison to the most basic form of a loneliness intervention. Finally, interventions were also assessed on the basis of the extent to which they utilized digital technologies. Individual visualizations representing the four levels of coding were created for each intervention, followed by an aggregated visual to facilitate analysis. To keep the inquiry within scope and to present a coherent view of the findings, the analysis was primarily concerned the level of innovation, and the use of digital technologies. This analysis highlights a weak but positive correlation between the level of innovation and the use of digital technologies in designing and deploying loneliness interventions, and also emphasizes how certain existing interventions could be tweaked to enable their migration from representing incremental innovation to radical innovation for example. This analysis also points out the value of including grey literature, especially from Twitter, in systematic literature reviews to get a contemporary view of latest work in the area under investigation.
Keywords: Loneliness, ageing, innovation, digital.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 8532182 An Overview on the Effectiveness of Brand Mascot and Celebrity Endorsement
Authors: Isari Pairoa, Proud Arunrangsiwed
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Celebrity and brand mascot endorsement have been explored for more than three decades. Both endorsers can effectively transfer their reputation to corporate image and can influence the customers to purchase the product. However, there was little known about the mediators between the level of endorsement and its effect on buying behavior. The objective of the current study is to identify the gab of the previous studies and to seek possible mediators. It was found that consumer’s memory and identification are the mediators, of source credibility and endorsement effect. A future study should confirm the model of endorsement, which was established in the current study.
Keywords: Product endorsement, memory, identification theory, source credibility, unintentional effect.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 26662181 Sociological Impact on Education An Analytical Approach Through Artificial Neural network
Authors: P. R. Jayathilaka, K.L. Jayaratne, H.L. Premaratne
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This research presented in this paper is an on-going project of an application of neural network and fuzzy models to evaluate the sociological factors which affect the educational performance of the students in Sri Lanka. One of its major goals is to prepare the grounds to device a counseling tool which helps these students for a better performance at their examinations, especially at their G.C.E O/L (General Certificate of Education-Ordinary Level) examination. Closely related sociological factors are collected as raw data and the noise of these data are filtered through the fuzzy interface and the supervised neural network is being utilized to recognize the performance patterns against the chosen social factors.Keywords: Education, Fuzzy, neural network, prediction, Sociology
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 16392180 Blockchain Security in MANETs
Authors: Nada Mouchfiq, Ahmed Habbani, Chaimae Benjbara
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The security aspect of the IoT occupies a place of great importance especially after the evolution that has known this field lastly because it must take into account the transformations and the new applications .Blockchain is a new technology dedicated to the data sharing. However, this does not work the same way in the different systems with different operating principles. This article will discuss network security using the Blockchain to facilitate the sending of messages and information, enabling the use of new processes and enabling autonomous coordination of devices. To do this, we will discuss proposed solutions to ensure a high level of security in these networks in the work of other researchers. Finally, our article will propose a method of security more adapted to our needs as a team working in the ad hoc networks, this method is based on the principle of the Blockchain and that we named ”MPR Blockchain”.Keywords: Ad hoc networks, blockchain, MPR, security.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 9182179 Turkish Adolescents' Subjective Well-Being with Respect to Age, Gender and SES of Parents
Authors: Ali Eryılmaz
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In this research it is aimed that the effect of some demographic factors on Turkish Adolescents' subjective well being is investigated. 432 adolescents who are 247 girls and 185 boys are participated in this study. They are ages 15-17, and also are high school students. The Positive and Negative Affect Scale and Life Satisfaction Scale are used for measuring adolescents' subjective well being. The ANOVA method is used in order to examine the effect of ages. For gender differences, independent t-test method is used, and finally the Pearson Correlation method is used so as to examine the effect of socio economic statues of adolescents' parents. According to results, there is no gender difference on adolescents' subjective well being. On the other hand, SES and age are effect significantly lover level on adolescents' subjective well being.
Keywords: Subjective wellbeing, adolescents, and age, gender, SES.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 29432178 The Effect of Catastrophic Losses on Insurance Cycle: Case of Croatia
Authors: D. Jakovčević, M. Mihelja Žaja
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This paper provides an analysis of the insurance cycle in the Republic of Croatia and whether they are affected by catastrophic losses on a global level. In general, it is considered that insurance cycles are particularly pronounced in periods of financial crisis, but are also affected by the growing number of catastrophic losses. They cause the change of insurance cycle and premium growth and intensification and narrowing of the coverage conditions, so these variables move in the same direction and these phenomena point to a new cycle. The main goal of this paper is to determine the existence of insurance cycle in the Republic of Croatia and investigate whether catastrophic losses have an influence on insurance cycles.
Keywords: Catastrophic loss, insurance cycle, premium, Republic of Croatia.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 21082177 Logistics Information and Customer Service
Authors: Š. Čemerková, M. Wilczková
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The paper deals with the importance of information flow for providing of defined level of customer service in the firms. Setting of the criteria for the selection and implementation of logistics information system is a prerequisite for ensuring of the flow of information in firms. The decision on the selection and implementation of logistics information system is linked to the investment costs and operating costs, which are included in the total logistics costs. The article also deals with the conclusions of the research focused on the logistics information system selection in companies in the Czech Republic.
Keywords: Customer service, information system, logistics, research.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 16712176 A 3rd order 3bit Sigma-Delta Modulator with Reduced Delay Time of Data Weighted Averaging
Authors: Soon Jai Yi, Sun-Hong Kim, Hang-Geun Jeong, Seong-Ik Cho
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This paper presents a method of reducing the feedback delay time of DWA(Data Weighted Averaging) used in sigma-delta modulators. The delay time reduction results from the elimination of the latch at the quantizer output and also from the falling edge operation. The designed sigma-delta modulator improves the timing margin about 16%. The sub-circuits of sigma-delta modulator such as SC(Switched Capacitor) integrator, 9-level quantizer, comparator, and DWA are designed with the non-ideal characteristics taken into account. The sigma-delta modulator has a maximum SNR (Signal to Noise Ratio) of 84 dB or 13 bit resolution.Keywords: Sigma-delta modulator, multibit, DWA
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 24062175 Immune Responce in Mice Immunized with Live Cold-Adapted Influenza Vaccine in Combination with Chitosan-Based Adjuvants
Authors: Nelly К. Akhmatova, Оlga V. Lebedinskaya, Ancha V. Baranova, Еlena А. Lebedinskaya, Ekaterina V. Sorokina, Elvin А. Akhmatov, Аnatoliy P. Godovalov, Stanislav G. Markushin
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An influence of intranasal combined injection of live cold-adapted influenza vaccine with chitosan derivatives as adjuvants on the subpopulation structure of mononuclear leukocytes of mouse spleen which reflects the orientation of the immune response was studied. It is found that the inclusion of chitosan preparations promotes activation of cellular-level of immune response.Keywords: Immunophenotype, chitosan, cold-adapted vaccine, intranasal injection.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 18882174 A Multi-Level Approach to Improve Sustainability Performances of Industrial Agglomerations
Authors: Patrick Innocenti, Elias Montini, Silvia Menato, Marzio Sorlini
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Documented experiences of industrial symbiosis are always triggered and driven only by economic goals: environmental and (even rarely) social results are sometimes assessed and declared as effects of virtuous behaviours, but are merely casual and un-pursued side externalities. Even worse: all the symbiotic project candidates entailing economic loss for just one of the (also dozen) partners are simply stopped without considering the overall benefit for the whole partnership. The here-presented approach aims at providing methodologies and tools to effectively manage these situations and fostering the implementation of virtuous symbiotic investments in manufacturing aggregations for a more sustainable production.
Keywords: Business model, industrial symbiosis, industrial agglomerations, sustainability.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 10092173 Microalbuminuria in Human Immunodeficiency Virus Infection and Acquired Immunodeficiency Syndrome
Authors: Sharan Badiger, Prema T. Akkasaligar, Patil LS, Manish Patel, Biradar MS
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Human immunodeficiency virus infection and acquired immunodeficiency syndrome is a global pandemic with cases reporting from virtually every country and continues to be a common infection in developing country like India. Microalbuminuria is a manifestation of human immunodeficiency virus associated nephropathy. Therefore, microalbuminuria may be an early marker of human immunodeficiency virus associated nephropathy, and screening for its presence may be beneficial. A strikingly high prevalence of microalbuminuria among human immunodeficiency virus infected patients has been described in various studies. Risk factors for clinically significant proteinuria include African - American race, higher human immunodeficiency virus ribonucleic acid level and lower CD4 lymphocyte count. The cardiovascular risk factors of increased systolic blood pressure and increase fasting blood sugar level are strongly associated with microalbuminuria in human immunodeficiency virus patient. These results suggest that microalbuminuria may be a sign of current endothelial dysfunction and micro-vascular disease and there is substantial risk of future cardiovascular disease events. Positive contributing factors include early kidney disease such as human immunodeficiency virus associated nephropathy, a marker of end organ damage related to co morbidities of diabetes or hypertension, or more diffuse endothelial cells dysfunction. Nevertheless after adjustment for non human immunodeficiency virus factors, human immunodeficiency virus itself is a major risk factor. The presence of human immunodeficiency virus infection is independent risk to develop microalbuminuria in human immunodeficiency virus patient. Cardiovascular risk factors appeared to be stronger predictors of microalbuminuria than markers of human immunodeficiency virus severity person with human immunodeficiency virus infection and microalbuminuria therefore appear to potentially bear the burden of two separate damage related to known vascular end organ damage related to know vascular risk factors, and human immunodeficiency virus specific processes such as the direct viral infection of kidney cells.The higher prevalence of microalbuminuria among the human immunodeficiency virus infected could be harbinger of future increased risks of both kidney and cardiovascular disease. Further study defining the prognostic significance of microalbuminuria among human immunodeficiency virus infected persons will be essential. Microalbuminuria seems to be a predictor of cardiovascular disease in diabetic and non diabetic subjects, hence it can also be used for early detection of micro vascular disease in human immunodeficiency virus positive patients, thus can help to diagnose the disease at the earliest.Keywords: Acquired immunodeficiency syndrome, Human immunodeficiency virus, Microalbuminuria.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 19202172 Transient Energy and its Impact on Transmission Line Faults
Authors: Mamta Patel, R. N. Patel
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Transmission and distribution lines are vital links between the generating unit and consumers. They are exposed to atmosphere, hence chances of occurrence of fault in transmission line is very high which has to be immediately taken care of in order to minimize damage caused by it. In this paper Discrete wavelet transform of voltage signals at the two ends of transmission lines have been analyzed. The transient energy of the detail information of level five is calculated for different fault conditions. It is observed that the variation of transient energy of healthy and faulted line can give important information which can be very useful in classifying and locating the fault.
Keywords: Wavelet, Discrete wavelet transform, Multiresolution analysis, Transient energy
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 24362171 Analysis of Long-Term File System Activities on Cluster Systems
Authors: Hyeyoung Cho, Sungho Kim, Sik Lee
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I/O workload is a critical and important factor to analyze I/O pattern and to maximize file system performance. However to measure I/O workload on running distributed parallel file system is non-trivial due to collection overhead and large volume of data. In this paper, we measured and analyzed file system activities on two large-scale cluster systems which had TFlops level high performance computation resources. By comparing file system activities of 2009 with those of 2006, we analyzed the change of I/O workloads by the development of system performance and high-speed network technology.Keywords: I/O workload, Lustre, GPFS, Cluster File System
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 14612170 Fairness and Quality of Service Issues and Analysis of IEEE 802.11e Wireless LAN
Authors: Ammar Abbas, Ibrahim M. Hussain, Osama M. Hussain
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The IEEE 802.11e which is an enhanced version of the 802.11 WLAN standards incorporates the Quality of Service (QoS) which makes it a better choice for multimedia and real time applications. In this paper we study various aspects concerned with 802.11e standard. Further, the analysis results for this standard are compared with the legacy 802.11 standard. Simulation results show that IEEE 802.11e out performs legacy IEEE 802.11 in terms of quality of service due to its flow differentiated channel allocation and better queue management architecture. We also propose a method to improve the unfair allocation of bandwidth for downlink and uplink channels by varying the medium access priority level.
Keywords: Wireless, IEEE 802.11e, EDCA, Throughput, QoS, MAC.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 22092169 Survey on Image Mining Using Genetic Algorithm
Authors: Jyoti Dua
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One image is worth more than thousand words. Images if analyzed can reveal useful information. Low level image processing deals with the extraction of specific feature from a single image. Now the question arises: What technique should be used to extract patterns of very large and detailed image database? The answer of the question is: “Image Mining”. Image Mining deals with the extraction of image data relationship, implicit knowledge, and another pattern from the collection of images or image database. It is nothing but the extension of Data Mining. In the following paper, not only we are going to scrutinize the current techniques of image mining but also present a new technique for mining images using Genetic Algorithm.
Keywords: Image Mining, Data Mining, Genetic Algorithm.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 24452168 Disturbance Observer for Lateral Trajectory Tracking Control for Autonomous and Cooperative Driving
Authors: Christian Rathgeber, Franz Winkler, Dirk Odenthal, Steffen Muller
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In this contribution a structure for high level lateral vehicle tracking control based on the disturbance observer is presented. The structure is characterized by stationary compensating side forces disturbances and guaranteeing a cooperative behavior at the same time. Driver inputs are not compensated by the disturbance observer. Moreover the structure is especially useful as it robustly stabilizes the vehicle. Therefore the parameters are selected using the Parameter Space Approach. The implemented algorithms are tested in real world scenarios.
Keywords: Disturbance observer, trajectory tracking, robust control, autonomous driving, cooperative driving
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 30252167 Integrate Communication Modeling into the Design Modeling at Early Stages of the Design Flow Case Study: Unmanned Aerial Vehicle (UAV)
Authors: Ibrahim A. Aref, Tarek A. El-Mihoub
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This paper shows how we can integrate communication modeling into the design modeling at early stages of the design flow. We consider effect of incorporating noise such as impulsive noise on system stability. We show that with change of the system model and investigate the system performance under the different communication effects. We modeled a unmanned aerial vehicle (UAV) as a demonstration using SystemC methodology. Moreover the system is modeled by joining the capabilities of UML and SystemC to operate at system level.Keywords: Modelling, SoC, SystemC, UAV, Simulation, SoC.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 22632166 Effect of Manual Compacting and Semi-Automatic Compacting on Behavior of Stabilized Earth Concrete
Authors: Sihem Chaibeddra, Fattoum Kharchi, Fahim Kahlouche, Youcef Benna
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In the recent years, a considerable level of interest has been developed on the use of earth in construction, led by its rediscovery as an environmentally building material. The Stabilized Earth Concrete (SEC) is a good alternative to the cement concrete, thanks to its thermal and moisture regulating features. Many parameters affect the behavior of stabilized earth concrete. This article presents research results related to the influence of the compacting nature on some SEC properties namely: The mechanical behavior, capillary absorption, shrinkage and sustainability to water erosion, and this, basing on two types of compacting: Manual and semi-automatic.Keywords: Behavior, compacting, manual, SEC, semi-automatic.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 21092165 A Contribution to the Application of the Structural Analysis Method in Entrepreneurial Practice
Authors: Kamila Janovská, Šárka Vilamová, Petr Besta, Iveta Vozňáková, Roman Kozel
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Quantitative methods of economic decision-making as the methodological base of the so called operational research represent an important set of tools for managing complex economic systems,both at the microeconomic level and on the macroeconomic scale. Mathematical models of controlled and controlling processes allow, by means of artificial experiments, obtaining information foroptimalor optimum approaching managerial decision-making.The quantitative methods of economic decision-making usually include a methodology known as structural analysis -an analysisof interdisciplinary production-consumption relations.Keywords: economic decision-making, mathematical methods, structuralanalysis, technical coefficient
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 14422164 High-Speed High-Gain CMOS OTA for SC Applications
Authors: M.Yousefi, A.Vatanjou, F.Nazeri
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A fast settling multipath CMOS OTA for high speed switched capacitor applications is presented here. With the basic topology similar to folded-cascode, bandwidth and DC gain of the OTA are enhanced by adding extra paths for signal from input to output. Designed circuit is simulated with HSPICE using level 49 parameters (BSIM 3v3) in 0.35mm standard CMOS technology. DC gain achieved is 56.7dB and Unity Gain Bandwidth (UGB) obtained is 1.15GHz. These results confirm that adding extra paths for signal can improve DC gain and UGB of folded-cascode significantly.Keywords: OTA (Operational Transconductance Amplifier), DC gain, Unity Gain Bandwidth (UGBW)
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 35842163 Cooperative Multi Agent Soccer Robot Team
Authors: Vahid Rostami, Saeed Ebrahimijam, P.khajehpoor, P.Mirzaei, Mahdi Yousefiazar
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This paper introduces our first efforts of developing a new team for RoboCup Middle Size Competition. In our robots we have applied omni directional based mobile system with omnidirectional vision system and fuzzy control algorithm to navigate robots. The control architecture of MRL middle-size robots is a three layered architecture, Planning, Sequencing, and Executing. It also uses Blackboard system to achieve coordination among agents. Moreover, the architecture should have minimum dependency on low level structure and have a uniform protocol to interact with real robot.Keywords: Robocup, Soccer robots, Fuzzy controller, Multi agent.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 15582162 A Development of OTOP Web Application: In Case of Samut Songkhram Province
Authors: Satien Janpla, Kunyanuth Kularbphettong
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This paper aims to present the development of a web‑based system to serve the need of selling OTOP products in Samut Songkhram, Thailand. This system was designed to promote and sell OTOP products on Web site. We describe the design approaches and functional components of this system. The system was developed by PHP and JavaScript and MySQL database System. To evaluate the system performance, questionnaires were used to measure user satisfaction with system usability by specialists and users. The results were satisfactory as followed: Means for specialists and users were 4.05 and 3.97, and standard deviation for specialists and users were 0.563 and 0.644 respectively. Further analysis showed that the quality of One Tambon One Product (OTOP) Website was also at a good level as well.
Keywords: Web-based system, OTOP, product.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 18532161 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 7362160 Improved IDR(s) Method for Gaining Very Accurate Solutions
Authors: Yusuke Onoue, Seiji Fujino, Norimasa Nakashima
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The IDR(s) method based on an extended IDR theorem was proposed by Sonneveld and van Gijzen. The original IDR(s) method has excellent property compared with the conventional iterative methods in terms of efficiency and small amount of memory. IDR(s) method, however, has unexpected property that relative residual 2-norm stagnates at the level of less than 10-12. In this paper, an effective strategy for stagnation detection, stagnation avoidance using adaptively information of parameter s and improvement of convergence rate itself of IDR(s) method are proposed in order to gain high accuracy of the approximated solution of IDR(s) method. Through numerical experiments, effectiveness of adaptive tuning IDR(s) method is verified and demonstrated.
Keywords: Krylov subspace methods, IDR(s), adaptive tuning, stagnation of relative residual.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 14732159 Geochemical Assessment of Heavy Metals Concentration in Surface Sediment of West Port, Malaysia
Authors: B.Tavakoly Sany, A. Salleh, A.H .Sulaiman, A. Mehdinia, GH. Monazami
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One year (November 2009-October 2010) sediment monitoring was used to evaluate pollution status, concentration and distribution of heavy metals (As, Cu, Cd, Cr, Hg, Ni, Pb and Zn) in West Port of Malaysia. Sediment sample were collected from nine stations every four months. Geo-accumulation factor and Pollution Load Index (PLI) were estimated to better understand the pollution level in study area. The heavy metal concentration (Mg/g dry weight) were ranged from 20.2 to 162 for As, 7.4 to 27.6 for Cu, 0.244 to 3.53 for Cd, 11.5 to 61.5 for Cr, 0.11 to 0.409 for Hg, 7.2 to 22.2 for Ni, 22.3 to 80 for Pb and 23 to 98.3 for Zn. In general, concentration some metals (As,Cd, Hg and Pb) was higher than background values that are considered as serious concern for aquatic life and the human health.
Keywords: Heavy metals, Sediment Quality, geo-accumulationindex, Pollution Load Index
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 25292158 Chinese Tourists’s Behaviors towards Travel and Shopping in Bangkok
Authors: Sasitorn Chetanont
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The objectives of this study are to study Chinese tourist’s Behaviors towards travel and shopping in Bangkok. The research methodology was a quantitative research. The sample of this research was 400 Chinese tourists in Bangkok chosen by the accidental sampling and the purposive sampling. Inferential Statistics Analysis by using the Chi-square statistics. As for the results of this study the researcher found that differences between personal, social and cultural information, i.e., gender, age, place of residence, educational level, occupation, income, family, and main objectives of tourism with behaviors of Chinese tourists in Bangkok towards travel and shopping in Bangkok.Keywords: Tourists’ behavior, Chinese tourists, travelling, expenses in travels.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 4693