Search results for: modern construction
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 1808

Search results for: modern construction

368 Investigation of Building Loads Effect on the Stability of Slope

Authors: Hadj Brahim Mounia, Belhamel Farid, Souici Messoud

Abstract:

In big cities, construction on sloping land (landslide) is becoming increasingly prevalent due to the unavailability of flat lands. This has created a major challenge for structural engineers with regard to structure design, due to the difficulties encountered during the implementation of projects, both for the structure and the soil. This paper analyses the effect of the number of floors of a building, founded on isolated footing on the stability of the slope using the computer code finite element PLAXIS 2D v. 8.2. The isolated footings of a building in this case were anchored in soil so that the levels of successive isolated footing realize a maximum slope of base of three for two heights, which connects the edges of the nearest footings, according to the Algerian building code DTR-BC 2.331: Shallow foundations. The results show that the embedment of the foundation into the soil reduces the value of the safety factor due to the change of the stress state of the soil by these foundations. The number of floors a building has also influences the safety factor. It has been noticed from this case of study that there is no risk of collapse of slopes for an inclination between 5° and 8°. In the case of slope inclination greater than 10° it has been noticed that the urbanization is prohibited.

Keywords: Building, collapse, factor of safety, isolated footing, PLAXIS 2D, slope.

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367 Challenges Facing Housing Developers to Deliver Zero Carbon Homes in England

Authors: M. Osmani, A. O'Reilly

Abstract:

Housebuilders in England have been the target of numerous government policies in recent years promoting increased productivity and affordability. As a result, the housebuilding industry is currently faced with objectives to improve the affordability and sustainability of new homes whilst also increasing production rates to 240,000 per year by 2016.Yet amidst a faltering economic climate, the UK Government is forging ahead with the 'Code for Sustainable Homes', which includes stringent sustainable standards for all new homes and sets ambitious targets for the housebuilding industry, the culmination of which is the production of zero carbon homes by 2016.Great uncertainty exists amongst housebuilders as to the costs, benefits and risks of building zero carbon homes. This paper examines the key barriers to zero carbon homes from housebuilders- perspective. A comprehensive opinion on the challenges to deliver zero carbon homes is gathered through a questionnaire survey issued to the major housing developers in England. The study found that a number of cultural, legislative, and financial barriers stand in the way of the widespread construction of zero carbon homes. The study concludes with several recommendations to both the Government and the housebuilding industry to address the barriers that hinder a successful delivery of zero carbon homes in England.

Keywords: Zero carbon homes, Code for Sustainable Homes, housebuilders, England

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366 Bridge Analysis Structure under Human Induced Dynamic Load

Authors: O. Kratochvíl, J. Križan

Abstract:

The paper deals with the analysis of the dynamic response of footbridges under human - induced dynamic loads. This is a frequently occurring and often dominant load for footbridges as it stems from the very purpose of a footbridge - to convey pedestrian. Due to the emergence of new materials and advanced engineering technology, slender footbridges are increasingly becoming popular to satisfy the modern transportation needs and the aesthetical requirements of the society. These structures however are always lively with low stiffness, low mass, low damping and low natural frequencies. As a consequence, they are prone to vibration induced by human activities and can suffer severe vibration serviceability problems, particularly in the lateral direction. Pedestrian bridges are designed according to first and second limit states, these are the criteria involved in response to static design load. However, it is necessary to assess the dynamic response of bridge design load on pedestrians and assess it impact on the comfort of the user movement. Usually the load is considered a person or a small group which can be assumed in perfect motion synchronization. Already one person or small group can excite significant vibration of the deck. In order to calculate the dynamic response to the movement of people, designer needs available and suitable computational model and criteria. For the calculation program ANSYS based on finite element method was used.

Keywords: Footbridge, dynamic analysis, vibration serviceability of footbridges, lateral vibration, stiffness, dynamic force, walking force, slender suspension footbridges, natural frequencies and vibration modes, rhythm jumping, normal walking.

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365 Implementation of a Paraconsistent-Fuzzy Digital PID Controller in a Level Control Process

Authors: H. M. Côrtes, J. I. Da Silva Filho, M. F. Blos, B. S. Zanon

Abstract:

In a modern society the factor corresponding to the increase in the level of quality in industrial production demand new techniques of control and machinery automation. In this context, this work presents the implementation of a Paraconsistent-Fuzzy Digital PID controller. The controller is based on the treatment of inconsistencies both in the Paraconsistent Logic and in the Fuzzy Logic. Paraconsistent analysis is performed on the signals applied to the system inputs using concepts from the Paraconsistent Annotated Logic with annotation of two values (PAL2v). The signals resulting from the paraconsistent analysis are two values defined as Dc - Degree of Certainty and Dct - Degree of Contradiction, which receive a treatment according to the Fuzzy Logic theory, and the resulting output of the logic actions is a single value called the crisp value, which is used to control dynamic system. Through an example, it was demonstrated the application of the proposed model. Initially, the Paraconsistent-Fuzzy Digital PID controller was built and tested in an isolated MATLAB environment and then compared to the equivalent Digital PID function of this software for standard step excitation. After this step, a level control plant was modeled to execute the controller function on a physical model, making the tests closer to the actual. For this, the control parameters (proportional, integral and derivative) were determined for the configuration of the conventional Digital PID controller and of the Paraconsistent-Fuzzy Digital PID, and the control meshes in MATLAB were assembled with the respective transfer function of the plant. Finally, the results of the comparison of the level control process between the Paraconsistent-Fuzzy Digital PID controller and the conventional Digital PID controller were presented.

Keywords: Fuzzy logic, paraconsistent annotated logic, level control, digital PID.

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364 Model Studies on Shear Behavior of Reinforced Reconstituted Clay

Authors: B. A. Mir, A. Juneja

Abstract:

In this paper, shear behavior of reconstituted clay reinforced with varying diameter of sand compaction piles with area replacement-ratio (as) of 6.25, 10.24, 16, 20.25 and 64% in 100mm diameter and 200mm long clay specimens is modeled using consolidated drained and undrained triaxial tests under different confining pressures ranging from 50kPa to 575kPa. The test results show that the stress-strain behavior of the clay was highly influenced by the presence of SCP. The insertion of SCPs into soft clay has shown to have a positive effect on the load carrying capacity of the clay, resulting in a composite soil mass that has greater shear strength and improved stiffness compared to the unreinforced clay due to increased reinforcement area ratio. In addition, SCP also acts as vertical drain in the clay thus accelerating the dissipation of excess pore water pressures that are generated during loading by shortening the drainage path and activating radial drainage, thereby reducing post-construction settlement. Thus, sand compaction piles currently stand as one of the most viable and practical techniques for improving the mechanical properties of soft clays.

Keywords: Reconstituted clay, SCP, shear strength, stress-strain response, triaxial tests.

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363 A Prediction Model Using the Price Cyclicality Function Optimized for Algorithmic Trading in Financial Market

Authors: Cristian Păuna

Abstract:

After the widespread release of electronic trading, automated trading systems have become a significant part of the business intelligence system of any modern financial investment company. An important part of the trades is made completely automatically today by computers using mathematical algorithms. The trading decisions are taken almost instantly by logical models and the orders are sent by low-latency automatic systems. This paper will present a real-time price prediction methodology designed especially for algorithmic trading. Based on the price cyclicality function, the methodology revealed will generate price cyclicality bands to predict the optimal levels for the entries and exits. In order to automate the trading decisions, the cyclicality bands will generate automated trading signals. We have found that the model can be used with good results to predict the changes in market behavior. Using these predictions, the model can automatically adapt the trading signals in real-time to maximize the trading results. The paper will reveal the methodology to optimize and implement this model in automated trading systems. After tests, it is proved that this methodology can be applied with good efficiency in different timeframes. Real trading results will be also displayed and analyzed in order to qualify the methodology and to compare it with other models. As a conclusion, it was found that the price prediction model using the price cyclicality function is a reliable trading methodology for algorithmic trading in the financial market.

Keywords: Algorithmic trading, automated trading systems, financial markets, high-frequency trading, price prediction.

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362 Research on IBR-Driven Distributed Collaborative Visualization System

Authors: Yin Runmin, Song Changfeng

Abstract:

Image-based Rendering(IBR) techniques recently reached in broad fields which leads to a critical challenge to build up IBR-Driven visualization platform where meets requirement of high performance, large bounds of distributed visualization resource aggregation and concentration, multiple operators deploying and CSCW design employing. This paper presents an unique IBR-based visualization dataflow model refer to specific characters of IBR techniques and then discusses prominent feature of IBR-Driven distributed collaborative visualization (DCV) system before finally proposing an novel prototype. The prototype provides a well-defined three level modules especially work as Central Visualization Server, Local Proxy Server and Visualization Aid Environment, by which data and control for collaboration move through them followed the previous dataflow model. With aid of this triple hierarchy architecture of that, IBR oriented application construction turns to be easy. The employed augmented collaboration strategy not only achieve convenient multiple users synchronous control and stable processing management, but also is extendable and scalable.

Keywords: Image-Based Rendering, Distributed CollaborativeVisualization, Computer Supported Cooperative Work, Model andSimulation, Modular Visualization Environment.

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361 Research on the Impact on Building Temperature and Ventilation by Outdoor Shading Devices in Hot-Humid Area: Through Measurement and Simulation on an Office Building in Guangzhou

Authors: Hankun Lin, Yiqiang Xiao, Qiaosheng Zhan

Abstract:

Shading devices (SDs) are widely used in buildings in the hot-humid climate areas for reducing cooling energy consumption for interior temperature, as the result of reducing the solar radiation directly. Contrasting the surface temperature of materials of SDs to the glass on the building façade could give more analysis for the shading effect. On the other side, SDs are much more used as the independence system on building façade in hot-humid area. This typical construction could have some impacts on building ventilation as well. This paper discusses the outdoor SDs’ effects on the building thermal environment and ventilation, through a set of measurements on a 2-floors office building in Guangzhou, China, which install a dynamic aluminum SD-system around the façade on 2nd-floor. The measurements recorded the in/outdoor temperature, relative humidity, velocity, and the surface temperature of the aluminum panel and the glaze. After that, a CFD simulation was conducted for deeper discussion of ventilation. In conclusion, this paper reveals the temperature differences on the different material of the façade, and finds that the velocity of indoor environment could be reduced by the outdoor SDs.

Keywords: Outdoor shading devices, hot-humid area, temperature, ventilation, measurement, CFD.

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360 Development of an Automated Quality Management System to Control District Heating

Authors: Nigina Toktasynova, Sholpan Sagyndykova, Zhanat Kenzhebayeva, Maksat Kalimoldayev, Mariya Ishimova, Irbulat Utepbergenov

Abstract:

To solve these problems, we investigated the management system of heating enterprise, including strategic planning based on the balanced scorecard (BSC), quality management in accordance with the standards of the Quality Management System (QMS) ISO 9001 and analysis of the system based on expert judgment using fuzzy inference. To carry out our work we used the theory of fuzzy sets, the QMS in accordance with ISO 9001, BSC, method of construction of business processes according to the notation IDEF0, theory of modeling using Matlab software simulation tools and graphical programming LabVIEW. The results of the work are as follows: We determined possibilities of improving the management of heat-supply plant-based on QMS; after the justification and adaptation of software tool it has been used to automate a series of functions for the management and reduction of resources and for the maintenance of the system up to date; an application for the analysis of the QMS based on fuzzy inference has been created with novel organization of communication software with the application enabling the analysis of relevant data of enterprise management system. 

Keywords: Balanced scorecard, heat supply, quality management system, the theory of fuzzy sets.

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359 Acoustic Absorption of Hemp Walls with Ground Granulated Blast Slag

Authors: Oliver Kinnane, Aidan Reilly, John Grimes, Sara Pavia, Rosanne Walker

Abstract:

Unwanted sound reflection can create acoustic discomfort and lead to problems of speech comprehensibility. Contemporary building techniques enable highly finished internal walls resulting in sound reflective surfaces. In contrast, sustainable construction materials using natural and vegetal materials, are often more porous and absorptive. Hemp shiv is used as an aggregate and when mixed with lime binder creates a low-embodied-energy concrete. Cement replacements such as ground granulated blast slag (GGBS), a byproduct of other industrial processes, are viewed as more sustainable alternatives to high-embodied-energy cement. Hemp concretes exhibit good hygrothermal performance. This has focused much research attention on them as natural and sustainable low-energy alternatives to standard concretes. A less explored benefit is the acoustic absorption capability of hemp-based concretes. This work investigates hemp-lime-GGBS concrete specifically, and shows that it exhibits high levels of sound absorption.

Keywords: Hemp, hempcrete, acoustic absorption, GGBS.

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358 Mapping of Siltations of AlKhod Dam, Muscat, Sultanate of Oman Using Low-Cost Multispectral Satellite Data

Authors: Sankaran Rajendran

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Remote sensing plays a vital role in mapping of resources and monitoring of environments of the earth. In the present research study, mapping and monitoring of clay siltations occurred in the Alkhod Dam of Muscat, Sultanate of Oman are carried out using low-cost multispectral Landsat and ASTER data. The dam is constructed across the Wadi Samail catchment for ground water recharge. The occurrence and spatial distribution of siltations in the dam are studied with five years of interval from the year 1987 of construction to 2014. The deposits are mainly due to the clay, sand and silt occurrences derived from the weathering rocks of ophiolite sequences occurred in the Wadi Samail catchment. The occurrences of clays are confirmed by minerals identification using ASTER VNIR-SWIR spectral bands and Spectral Angle Mapper supervised image processing method. The presence of clays and their spatial distribution are verified in the field. The study recommends the technique and the low-cost satellite data to similar region of the world.

Keywords: Alkhod Dam, ASTER Siltation, Landsat, Remote Sensing, Oman.

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357 Brief Review of the Self-Tightening, Left-Handed Thread

Authors: Robert S. Giachetti, Emanuele Grossi

Abstract:

Loosening of bolted joints in rotating machines can adversely affect their performance, cause mechanical damage, and lead to injuries. In this paper, two potential loosening phenomena in rotating applications are discussed. First, ‘precession,’ is governed by thread/nut contact forces, while the second is based on inertial effects of the fastened assembly. These mechanisms are reviewed within the context of historical usage of left-handed fasteners in rotating machines which appears absent in the literature and common machine design texts. Historically, to prevent loosening of wheel nuts, vehicle manufacturers have used right-handed and left-handed threads on different sides of the vehicle, but most modern vehicles have abandoned this custom and only use right-handed, tapered lug nuts on all sides of the vehicle. Other classical machines such as the bicycle continue to use different handed threads on each side while other machines such as, bench grinders, circular saws and brush cutters still use left-handed threads to fasten rotating components. Despite the continued use of left-handed fasteners, the rationale and analysis of left-handed threads to mitigate self-loosening of fasteners in rotating applications is not commonly, if at all, discussed in the literature or design textbooks. Without scientific literature to support these design selections, these implementations may be the result of experimental findings or aged institutional knowledge. Based on a review of rotating applications, historical documents and mechanical design references, a formal study of the paradoxical nature of left-handed threads in various applications is merited.

Keywords: Rotating machinery, self-loosening fasteners, wheel fastening, vibration loosening.

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356 Thermal Load Calculations of Multilayered Walls

Authors: Bashir M. Suleiman

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Thermal load calculations have been performed for multi-layered walls that are composed of three different parts; a common (sand and cement) plaster, and two types of locally produced soft and hard bricks. The masonry construction of these layered walls was based on concrete-backed stone masonry made of limestone bricks joined by mortar. These multilayered walls are forming the outer walls of the building envelope of a typical Libyan house. Based on the periodic seasonal weather conditions, within the Libyan cost region during summer and winter, measured thermal conductivity values were used to implement such seasonal variation of heat flow and the temperature variations through the walls. The experimental measured thermal conductivity values were obtained using the Hot Disk technique. The estimation of the thermal resistance of the wall layers ( R-values) is based on measurements and calculations. The numerical calculations were done using a simplified analytical model that considers two different wall constructions which are characteristics of such houses. According to the obtained results, the R-values were quite low and therefore, several suggestions have been proposed to improve the thermal loading performance that will lead to a reasonable human comfort and reduce energy consumption.

Keywords: Thermal loading, multilayered walls, Libyan bricks, thermal resistance

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355 Evaluation of Soil Stiffness and Strength for Quality Control of Compacted Earthwork

Authors: A. Sawangsuriya, T. B. Edil

Abstract:

Microstructure and fabric of soils play an important role on structural properties e.g. stiffness and strength of compacted earthwork. Traditional quality control monitoring based on moisturedensity tests neither reflects the variability of soil microstructure nor provides a direct assessment of structural property, which is the ultimate objective of the earthwork quality control. Since stiffness and strength are sensitive to soil microstructure and fabric, any independent test methods that provide simple, rapid, and direct measurement of stiffness and strength are anticipated to provide an effective assessment of compacted earthen materials’ uniformity. In this study, the soil stiffness gauge (SSG) and the dynamic cone penetrometer (DCP) were respectively utilized to measure and monitor the stiffness and strength in companion with traditional moisture-density measurements of various earthen materials used in Thailand road construction projects. The practical earthwork quality control criteria are presented herein in order to assure proper earthwork quality control and uniform structural property of compacted earthworks.

Keywords: Dynamic cone penetrometer, moisture content, relative compaction, soil stiffness gauge, structural property.

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354 Identifying the Traditional Color Scheme in Decorative Patterns Used by the Bahnar Ethnic Group in the Central Highlands of Vietnam

Authors: Nguyen Viet Tan

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The Bahnar is one of 11 indigenous groups living in the Central Highlands of Vietnam. It is one among the four most popular groups in this area, including the Mnong who speak the same language of Mon Khmer family, while both groups of the Jrai and the Rhade belong to the Malayo-Polynesian language family. These groups once captured fertile plateaus, left their cultural and artistic heritage which affected the remaining small groups. Despite the difference in ethnic origins, these groups seem to share similar beliefs, customs and related folk arts after a very long time living beside each other. However, through an in-depth study, this paper points out the fact that the decorative patterns used by the Bahnar are different from the other ethnic groups, especially in color. Based on historical materials from the local museums and some studies in 1980s when all of the ethnic groups in this area had still lived in self-sufficient condition, this paper characterizes the traditional color scheme used by the Bahnar and identifies the difference in decorative motifs of this group compared to the others by pointing out they do not use green in their usual decorative patterns. Moreover, combined with some field surveys recently, through comparative analysis, it also discovers stylistic variations of these patterns in the process of cultural exchange with the other ethnic groups, both in and out of the region, in modern living conditions. This study helps to preserve and promote the traditional values and cultural identity of the Bahnar people in the Central Highlands of Vietnam, avoiding the fusion of styles among groups during the cultural exchange.

Keywords: Bahnar ethic group, decorative patterns, the central highland of Vietnam, traditional color scheme.

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353 Ghost Frequency Noise Reduction through Displacement Deviation Analysis

Authors: Paua Ketan, Bhagate Rajkumar, Adiga Ganesh, M. Kiran

Abstract:

Low gear noise is an important sound quality feature in modern passenger cars. Annoying gear noise from the gearbox is influenced by the gear design, gearbox shaft layout, manufacturing deviations in the components, assembly errors and the mounting arrangement of the complete gearbox. Geometrical deviations in the form of profile and lead errors are often present on the flanks of the inspected gears. Ghost frequencies of a gear are very challenging to identify in standard gear measurement and analysis process due to small wavelengths involved. In this paper, gear whine noise occurring at non-integral multiples of gear mesh frequency of passenger car gearbox is investigated and the root cause is identified using the displacement deviation analysis (DDA) method. DDA method is applied to identify ghost frequency excitations on the flanks of gears arising out of generation grinding. Frequency identified through DDA correlated with the frequency of vibration and noise on the end-of-line machine as well as vehicle level measurements. With the application of DDA method along with standard lead profile measurement, gears with ghost frequency geometry deviations were identified on the production line to eliminate defective parts and thereby eliminate ghost frequency noise from a vehicle. Further, displacement deviation analysis can be used in conjunction with the manufacturing process simulation to arrive at suitable countermeasures for arresting the ghost frequency.

Keywords: Displacement deviation analysis, gear whine, ghost frequency, sound quality.

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352 Numerical Analysis of Geosynthetic-Encased Stone Columns under Laterally Loads

Authors: R. Ziaie Moayed, M. Hossein Zade

Abstract:

Out of all methods for ground improvement, stone column became more popular these days due to its simple construction and economic consideration. Installation of stone column especially in loose fine graded soil causes increasing in load bearing capacity and settlement reduction. Encased granular stone columns (EGCs) are commonly subjected to vertical load. However, they may also be subjected to significant amount of shear loading. In this study, three-dimensional finite element (FE) analyses were conducted to estimate the shear load capacity of EGCs in sandy soil. Two types of different cases, stone column and geosynthetic encased stone column were studied at different normal pressures varying from 15 kPa to 75 kPa. Also, the effect of diameter in two cases was considered. A close agreement between the experimental and numerical curves of shear stress - horizontal displacement trend line is observed. The obtained result showed that, by increasing the normal pressure and diameter of stone column, higher shear strength is mobilized by soil; however, in the case of encased stone column, increasing the diameter had more dominated effect in mobilized shear strength.

Keywords: Ordinary stone column, validation, encased stone column, laterally load.

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351 Engineering Geological Characteristics of Soil Materials, East Nile Delta, Egypt

Authors: A. I. M. Ismail, N. Ryden

Abstract:

This paper is concerned with the study of mineralogy and engineering characteristics of soil materials derived from the eastern part of Nile Delta. The clay minerals of the studied soil by using X- ray diffraction are mainly illite (average 72.6 %) and kaolinite (average 2.6 %), expandable portion in illite-smectite mixed layer (average 7 %). Smectite is more abundant in fluviatile clays, whereas kaolinite is more abundant in lagoonal clays. On the other hand, illite and illite-smectite are more abundant in marine clays. The geotechnical results show that the soil under study consists mainly of about 0.3 % gravel, 5 % sand, 51.5 % silt and 42.2 % clay in average. The average shrinkage limit attains 11 % whereas the average value of the plasticity index is 23.4 %. The free swelling ranges from 40 % to 75 % and has a value of 55 % giving an indication about the inadequacy of such soil under foundations. From a construction point of view, the soil under investigation poses many problems even under light foundations due to the swelling and shrinkage. Such swelling and shrinkage is due to the high content of soil materials in the expandable clay minerals of illite and smectite. Based on the results of the present and earlier studies, trial application of soil stabilisation is recommended.

Keywords: Engineering Geological Investigations, Nile Delta, Swelling, Shrinkage

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350 CFD Simulation for Air-Borne Infection Analysis in AII-Room

Authors: Young Kwon Yang, In Sung Kang, Jung Ha Hwang, Jin Chul Park

Abstract:

The present study is a foundational study for performance improvements on isolation wards to prevent proliferation of secondary infection of infectious diseases such as SARS, H1N1, and MERS inside hospitals. Accordingly, the present study conducted an analysis of the effect of sealing mechanisms and filling of openings on ensuring air tightness performance in isolation wards as well as simulation on air currents in improved isolation wards. The study method is as follows. First, previous studies on aerial infection type and mechanism were reviewed, and the review results were utilized as basic data of analysis on simulation of air current. Second, national and international legislations and regulations in relation to isolation wards as well as case studies on developed nations were investigated in order to identify the problems in isolation wards in Korea and improvement plans. Third, construction and facility plans were compared and analyzed between general and isolation wards focusing on large general hospitals in Korea, thereby conducting comparison and analysis on the performance and effects of air-tightness of general and isolation wards through CFD simulations. The study results showed that isolation wards had better air-tightness performance than that of general wards.

Keywords: AII Room, air-borne infection, CFD, computational fluid dynamics.

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349 The Relations between Spatial Structure and Land Price

Authors: Jung-Hun Cho, Tae-Heon Moon, Jin-Hak Lee

Abstract:

Land price contains the comprehensive characteristics of urban space, representing the social and economic features of the city. Accordingly, land price can be utilized as an indicator, which can identify the changes of spatial structure and socioeconomic variations caused by urban development. This study attempted to explore the changes in land price by a new road construction. Methodologically, it adopted Space Syntax, which can interpret urban spatial structure comprehensively, to identify the relationship between the forms of road networks and land price. The result of the regression analysis showed the ‘integration index’ of Space Syntax is statistically significant and has a strong correlation with land price. If the integration value is high, land price increases proportionally. Subsequently, using regression equation, it tried to predict the land price changes of each of the lots surrounding the roads that are newly opened. The research methods or study results have the advantage of predicting the changes in land price in an easy way. In addition, it will contribute to planners and project managers to establish relevant polices and smoothing urban regeneration projects through enhancing residents’ understanding by providing possible results and advantages in their land price before the execution of urban regeneration and development projects.

Keywords: Space syntax, urban regeneration, spatial structure, official land price.

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

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

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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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347 Igbo Art: A Reflection of the Igbo’s Visual Culture

Authors: David Osa-Egonwa

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Visual culture is the expression of the norms and social behavior of a society in visual images. A reflection simply shows you how you look when you stand before a mirror, a clear water or stream. The mirror does not alter, improve or distort your original appearance, neither does it show you a caricature of what stands before it, this is the case with visual images created by a tribe or society. The ‘uli’ is hand drawn body design done on Igbo women and speaks of a culture of body adornment which is a practice that is appreciated by that tribe. The use of pattern of the gliding python snake ‘ije eke’ or ‘ijeagwo’ for wall painting speaks of the Igbo culture as one that appreciates wall paintings based on these patterns. Modern life came and brought a lot of change to the Igbo-speaking people of Nigeria. Change cloaked in the garment of Westernization has influenced the culture of the Igbos. This has resulted in a problem which is a break in the cultural practice that has also affected art produced by the Igbos. Before the colonial masters arrived and changed the established culture practiced by the Igbos, visual images were created that retained the culture of this people. To bring this point to limelight, this paper has adopted a historical method. A large number of works produced during pre and post-colonial era which range from sculptural pieces, paintings and other artifacts, just to mention a few, were studied carefully and it was discovered that the visual images hold the culture or aspects of the culture of the Igbos in their renditions and can rightly serve as a mirror of the Igbo visual culture.

Keywords: Artistic renditions, historical method, Igbo visual culture, changes.

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346 A Concept of Rational Water Management at Local Utilities – The Use of RO for Water Supply and Wastewater Treatment/Reuse

Authors: N. Matveev, A. Pervov

Abstract:

Local utilities often face problems of local industrial wastes, storm water disposal due to existing strict regulations. For many local industries, the problem of wastewater treatment and discharge into surface reservoirs can’t be solved through the use of conventional biological treatment techniques. Current discharge standards require very strict removal of a number of impurities such as ammonia, nitrates, phosphate, etc. To reach this level of removal, expensive reagents and sorbents are used. The modern concept of rational water resources management requires the development of new efficient techniques that provide wastewater treatment and reuse. As RO membranes simultaneously reject all dissolved impurities such as BOD, TDS, ammonia, phosphates etc., they become very attractive for the direct treatment of wastewater without biological stage. To treat wastewater, specially designed membrane "open channel" modules are used that do not possess "dead areas" that cause fouling or require pretreatment. A solution to RO concentrate disposal problem is presented that consists of reducing of initial wastewater volume by 100 times. Concentrate is withdrawn from membrane unit as sludge moisture. The efficient use of membrane RO techniques is connected with a salt balance in water system. Thus, to provide high ecological efficiency of developed techniques, all components of water supply and wastewater discharge systems should be accounted for.

Keywords: Reverse osmosis, stormwater treatment, openchannel module, wastewater reuse.

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345 Comparative Spatial Analysis of a Re-arranged Hospital Building

Authors: Burak Köken, Hatice D. Arslan, Bilgehan Y. Çakmak

Abstract:

Analyzing the relation networks between the hospital buildings which have complex structure and distinctive spatial relationships is quite difficult. The hospital buildings which require specialty in spatial relationship solutions during design and selfinnovation through the developing technology should survive and keep giving service even after the disasters such as earthquakes. In this study, a hospital building where the load-bearing system was strengthened because of the insufficient earthquake performance and the construction of an additional building was required to meet the increasing need for space was discussed and a comparative spatial evaluation of the hospital building was made with regard to its status before the change and after the change. For this reason, spatial organizations of the building before change and after the change were analyzed by means of Space Syntax method and the effects of the change on space organization parameters were searched by applying an analytical procedure. Using Depthmap UCL software, Connectivity, Visual Mean Depth, Beta and Visual Integration analyses were conducted. Based on the data obtained after the analyses, it was seen that the relationships between spaces of the building increased after the change and the building has become more explicit and understandable for the occupants. Furthermore, it was determined according to findings of the analysis that the increase in depth causes difficulty in perceiving the spaces and the changes considering this problem generally ease spatial use.

Keywords: Architecture, hospital building, space syntax, strengthening.

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344 Retarding Potential Analyzer Design and Result Analysis for Ion Energy Distribution Measurement of the Thruster Plume in the Laboratory

Authors: Ma Ya-li, Tang Fu-jun, Xue Yu-xiong, Chen Yi-feng, Gao Xin, Wang Yi, Tian Kai, Yan Ze-dong

Abstract:

Plasma plume will be produced and arrive at spacecraft when the electric thruster operates on orbit. It-s important to characterize the thruster plasma parameters because the plume has significant effects or hazards on spacecraft sub-systems and parts. Through the ground test data of the desired parameters, the major characteristics of the thruster plume will be achieved. Also it is very important for optimizing design of Ion thruster. Retarding Potential Analyzer (RPA) is an effective instrument for plasma ion energy per unit charge distribution measurement. Special RPA should be designed according to certain plume plasma parameters range and feature. In this paper, major principles usable for good RPA design are discussed carefully. Conform to these principles, a four-grid planar electrostatic energy analyzer RPA was designed to avoid false data, and details were discussed including construction, materials, aperture diameter and so on. At the same time, it was designed more suitable for credible and long-duration measurements in the laboratory. In the end, RPA measurement results in the laboratory were given and discussed.

Keywords: Thruster plume ion energy distributions, retarding potential analyzer, ground test.

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343 Buildings Founded on Thermal Insulation Layer Subjected to Earthquake Load

Authors: D. Koren, V. Kilar

Abstract:

The modern energy-efficient houses are often founded on a thermal insulation (TI) layer placed under the building’s RC foundation slab.The purpose of the paper is to identify the potential problems of the buildings founded on TI layer from the seismic point of view. The two main goals of the study were to assess the seismic behavior of such buildings, and to search for the critical structural parameters affecting the response of the superstructure as well as of the extruded polystyrene (XPS) layer. As a test building a multi-storeyed RC frame structure with and without the XPS layer under the foundation slab has been investigated utilizing nonlinear dynamic (time-history) and static (pushover) analyses. The structural response has been investigated with reference to the following performance parameters: i) Building’s lateral roof displacements, ii) Edge compressive and shear strains of the XPS, iii) Horizontal accelerations of the superstructure, iv) Plastic hinge patterns of the superstructure, v) Part of the foundation in compression, and vi) Deformations of the underlying soil and vertical displacements of the foundation slab (i.e. identifying the potential uplift). The results have shown that in the case of higher and stiff structures lying on firm soil the use of XPS under the foundation slab might induce amplified structural peak responses compared to the building models without XPS under the foundation slab. The analysis has revealed that the superstructure as well as the XPS response is substantially affected by the stiffness of the foundation slab.

Keywords: Extruded polystyrene (XPS), foundation on thermal insulation, energy-efficient buildings, nonlinear seismic analysis, seismic response, soil–structure interaction.

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342 Evaluation of the Acoustic Performance of Classrooms in Algerian Teaching Schools

Authors: Bouttout Abdelouahab, Amara Mohamed, Djakabe Saad, Remram Youcef

Abstract:

This paper presents the results of an evaluation of acoustic comfort such as background noise and reverberation time in teaching rooms in Height National School of Civil Engineering, Algeria. Four teaching rooms are evaluated: conference room, two classroom and amphitheatre. The acoustic quality of the classrooms has been analyzed based on measurements of sound pressure level inside room and reverberations time. The measurement results show that impulse decays dependent on the position of the microphone inside room and the background noise is with agreement of National Official Journal of Algeria published in July 1993. Therefore there exists a discrepancy between the obtained reverberation time value and recommended reverberation time in some classrooms. Three methods have been proposed to reduce the reverberation time values in such room. We developed a program with FORTRAN 6.0 language based on the absorption acoustic values of the Technical Document Regulation (DTR C3.1.1). The important results of this paper can be used to regulate the construction and execute the acoustic rehabilitations of teaching room in Algeria, especially the classrooms of the pupils in primary and secondary schools.

Keywords: Room acoustic, reverberation time, background noise, absorptions materials.

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341 Industrial Wastewater Sludge Treatment in Chongqing, China

Authors: Victor Emery David Jr, Jiang Wenchao, Yasinta John, Md. Sahadat Hossain

Abstract:

Sludge originates from the process of treatment of wastewater. It is the byproduct of wastewater treatment containing concentrated heavy metals and poorly biodegradable trace organic compounds, as well as potentially pathogenic organisms (viruses, bacteria, etc.) which are usually difficult to treat or dispose of. China, like other countries, is no stranger to the challenges posed by increase of wastewater. Treatment and disposal of sludge has been a problem for most cities in China. However, this problem has been exacerbated by other issues such as lack of technology, funding, and other factors. Suitable methods for such climatic conditions are still unavailable for modern cities in China. Against this background, this paper seeks to describe the methods used for treatment and disposal of sludge from industries and suggest a suitable method for treatment and disposal in Chongqing/China. From the research conducted, it was discovered that the highest treatment rate of sludge in Chongqing was 10.08%. The industrial waste piping system is not separated from the domestic system. Considering the proliferation of industry and urbanization, there is a likelihood that the production of sludge in Chongqing will increase. If the sludge produced is not properly managed, this may lead to adverse health and environmental effects. Disposal costs and methods for Chongqing were also included in this paper’s analysis. Research showed that incineration is the most expensive method of sludge disposal in China/Chongqing. Subsequent research therefore considered optional alternatives such as composting. Composting represents a relatively cheap waste disposal method considering the vast population, current technology and economic conditions of Chongqing, as well as China at large.

Keywords: Sludge, disposal of sludge, treatment, industrial sludge, Chongqing, wastewater.

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340 Extracting the Coupled Dynamics in Thin-Walled Beams from Numerical Data Bases

Authors: Mohammad A. Bani-Khaled

Abstract:

In this work we use the Discrete Proper Orthogonal Decomposition transform to characterize the properties of coupled dynamics in thin-walled beams by exploiting numerical simulations obtained from finite element simulations. The outcomes of the will improve our understanding of the linear and nonlinear coupled behavior of thin-walled beams structures. Thin-walled beams have widespread usage in modern engineering application in both large scale structures (aeronautical structures), as well as in nano-structures (nano-tubes). Therefore, detailed knowledge in regard to the properties of coupled vibrations and buckling in these structures are of great interest in the research community. Due to the geometric complexity in the overall structure and in particular in the cross-sections it is necessary to involve computational mechanics to numerically simulate the dynamics. In using numerical computational techniques, it is not necessary to over simplify a model in order to solve the equations of motions. Computational dynamics methods produce databases of controlled resolution in time and space. These numerical databases contain information on the properties of the coupled dynamics. In order to extract the system dynamic properties and strength of coupling among the various fields of the motion, processing techniques are required. Time- Proper Orthogonal Decomposition transform is a powerful tool for processing databases for the dynamics. It will be used to study the coupled dynamics of thin-walled basic structures. These structures are ideal to form a basis for a systematic study of coupled dynamics in structures of complex geometry.

Keywords: Coupled dynamics, geometric complexity, Proper Orthogonal Decomposition (POD), thin walled beams.

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339 Numerical Investigation of Hygrothermal Behavior on Porous Building Materials

Authors: Faiza Mnasri, Kamilia Abahri, Mohammed El Ganaoui, Slimane Gabsi

Abstract:

Most of the building materials are considered porous, and composed of solid matrix and pores. In the pores, the moisture can be existed in two phases: liquid and vapor. Thus, the mass balance equation is comprised of various moisture driving potentials that translate the movement of the different existing phases occupying pores and the hygroscopic behavior of a porous construction material. This study suggests to resolve a hygrothermal mathematical model of heat and mass transfers in different porous building materials by a numerical investigation. Thereby, the evolution of temperature and moisture content fields has been processed. So, numerous series of hygrothermal calculation on several cases of wall are exposed. Firstly, a case of monolayer wall of massive wood has been treated. In this part, we have compared the numerical solution of the model on one and two dimensions and the effect of dimensional space has been evaluated. In the second case, three building materials (concrete, wood fiberboard and wooden insulation) are tested separately with the same boundary conditions and their hygrothermal behavior are compared. The evaluation of the exchange of heat and air at the interface between the wall and the interior ambiance is carried.

Keywords: Building materials, heat transfer, moisture diffusion, numerical solution.

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