Search results for: Power system analysis.
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 16122

Search results for: Power system analysis.

1242 Discovery of Human HMG-Coa Reductase Inhibitors Using Structure-Based Pharmacophore Modeling Combined with Molecular Dynamics Simulation Methodologies

Authors: Minky Son, Chanin Park, Ayoung Baek, Shalini John, Keun Woo Lee

Abstract:

3-hydroxy-3-methylglutaryl coenzyme A reductase (HMGR) catalyzes the conversion of HMG-CoA to mevalonate using NADPH and the enzyme is involved in rate-controlling step of mevalonate. Inhibition of HMGR is considered as effective way to lower cholesterol levels so it is drug target to treat hypercholesterolemia, major risk factor of cardiovascular disease. To discover novel HMGR inhibitor, we performed structure-based pharmacophore modeling combined with molecular dynamics (MD) simulation. Four HMGR inhibitors were used for MD simulation and representative structure of each simulation were selected by clustering analysis. Four structure-based pharmacophore models were generated using the representative structure. The generated models were validated used in virtual screening to find novel scaffolds for inhibiting HMGR. The screened compounds were filtered by applying drug-like properties and used in molecular docking. Finally, four hit compounds were obtained and these complexes were refined using energy minimization. These compounds might be potential leads to design novel HMGR inhibitor.

Keywords: Anti-hypercholesterolemia drug, HMGR inhibitor, Molecular dynamics simulation, Structure-based pharmacophore modeling.

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1241 The Statistical Significant of Adsorbents for Effective Zn (II) Ions Removal

Authors: Kiurski S. Jelena, Oros B. Ivana, Kecić S. Vesna, Kovačević M. Ilija, Aksentijević M. Snežana

Abstract:

The adsorption efficiency of various adsorbents for the removal of Zn(II) ions from the waste printing developer was studied in laboratory batch mode. The maximum adsorption efficiency of 94.1% was achieved with unfired clay pellets size (d ≈ 15 mm). The obtained values of adsorption efficiency was subjected to the independent-samples t test in order to investigate the statistically significant differences of the investigated adsorbents for the effective removal of Zn(II) ions from the waste printing developer. The most statistically significant differences of adsorption efficiencies for Zn(II) ions removal were obtained between unfired clay pellets (size d ≈ 15 mm) and activated carbon (½t½=6.909), natural zeolite (½t½=10.380), mixture of activated carbon and natural zeolite (½t½=9.865), bentonite (½t½=6.159), fired clay (½t½=6.641), fired clay pellets (size d ≈ 5 mm) (½t½=6.678), fired clay pellets (size d ≈ 8 mm) (½t½=3.422), respectively.

Keywords: Adsorbent, adsorption efficiency, statistical analysis, zinc ion.

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1240 Study on Carbon Nanostructures Influence on Changes in Static Friction Forces

Authors: Rafał Urbaniak, Robert Kłosowiak, Michał Ciałkowski, Jarosław Bartoszewicz

Abstract:

The Chair of Thermal Engineering at Poznan University of Technology has been conducted research works on the possibilities of using carbon nanostructures in energy and mechanics applications for a couple of years. Those studies have provided results in a form of co-operation with foreign research centres, numerous publications and patent applications. Authors of this paper have studied the influence of multi-walled carbon nanostructures on changes in static friction arising when steel surfaces were moved. Tests were made using the original test stand consisting of automatically controlled inclined plane driven by precise stepper motors. Computer program created in the LabView environment was responsible for monitoring of the stand operation, accuracy of measurements and archiving the obtained results. Such a solution enabled to obtain high accuracy and repeatability of all conducted experiments. Tests and analysis of the obtained results allowed us to determine how additional layers of carbon nanostructures influenced on changes of static friction coefficients. At the same time, we analyzed the potential possibilities of applying nanostructures under consideration in mechanics.

Keywords: Carbon nanotubes, static friction, dynamic friction.

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1239 Material Concepts and Processing Methods for Electrical Insulation

Authors: R. Sekula

Abstract:

Epoxy composites are broadly used as an electrical insulation for the high voltage applications since only such materials can fulfill particular mechanical, thermal, and dielectric requirements. However, properties of the final product are strongly dependent on proper manufacturing process with minimized material failures, as too large shrinkage, voids and cracks. Therefore, application of proper materials (epoxy, hardener, and filler) and process parameters (mold temperature, filling time, filling velocity, initial temperature of internal parts, gelation time), as well as design and geometric parameters are essential features for final quality of the produced components. In this paper, an approach for three-dimensional modeling of all molding stages, namely filling, curing and post-curing is presented. The reactive molding simulation tool is based on a commercial CFD package, and include dedicated models describing viscosity and reaction kinetics that have been successfully implemented to simulate the reactive nature of the system with exothermic effect. Also a dedicated simulation procedure for stress and shrinkage calculations, as well as simulation results are presented in the paper. Second part of the paper is dedicated to recent developments on formulations of functional composites for electrical insulation applications, focusing on thermally conductive materials. Concepts based on filler modifications for epoxy electrical composites have been presented, including the results of the obtained properties. Finally, having in mind tough environmental regulations, in addition to current process and design aspects, an approach for product re-design has been presented focusing on replacement of epoxy material with the thermoplastic one. Such “design-for-recycling” method is one of new directions associated with development of new material and processing concepts of electrical products and brings a lot of additional research challenges. For that, one of the successful products has been presented to illustrate the presented methodology.

Keywords: Curing, epoxy insulation, numerical simulations, recycling.

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1238 Morpho-Phonological Modelling in Natural Language Processing

Authors: Eleni Galiotou, Angela Ralli

Abstract:

In this paper we propose a computational model for the representation and processing of morpho-phonological phenomena in a natural language, like Modern Greek. We aim at a unified treatment of inflection, compounding, and word-internal phonological changes, in a model that is used for both analysis and generation. After discussing certain difficulties cuase by well-known finitestate approaches, such as Koskenniemi-s two-level model [7] when applied to a computational treatment of compounding, we argue that a morphology-based model provides a more adequate account of word-internal phenomena. Contrary to the finite state approaches that cannot handle hierarchical word constituency in a satisfactory way, we propose a unification-based word grammar, as the nucleus of our strategy, which takes into consideration word representations that are based on affixation and [stem stem] or [stem word] compounds. In our formalism, feature-passing operations are formulated with the use of the unification device, and phonological rules modeling the correspondence between lexical and surface forms apply at morpheme boundaries. In the paper, examples from Modern Greek illustrate our approach. Morpheme structures, stress, and morphologically conditioned phoneme changes are analyzed and generated in a principled way.

Keywords: Morpho-Phonology, Natural Language Processing.

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1237 Investigating the Vehicle-Bicyclists Conflicts Using LIDAR Sensor Technology at Signalized Intersections

Authors: Alireza Ansariyar, Mansoureh Jeihani

Abstract:

Light Detection and Ranging (LiDAR) sensors is capable of recording traffic data including the number of passing vehicles and bicyclists, the speed of vehicles and bicyclists, and the number of conflicts among both road users. In order to collect real-time traffic data and investigate the safety of different road users, a LiDAR sensor was installed at Cold Spring Ln – Hillen Rd intersection in Baltimore city. The frequency and severity of collected real-time conflicts were analyzed and the results highlighted that 122 conflicts were recorded over a 10-month time interval from May 2022 to February 2023. By employing an image-processing algorithm, a safety Measure of Effectiveness (MOE) aims to identify critical zones for bicyclists upon entering each respective zone at the signalized intersection. Considering the trajectory of conflicts, the results of analysis demonstrated that conflicts in the northern approach (zone N) are more frequent and severe. Additionally, sunny weather is more likely to cause severe vehicle-bike conflicts.

Keywords: LiDAR sensor, Post Encroachment Time threshold, vehicle-bike conflicts, measure of effectiveness, weather condition.

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1236 Analysis of Spamming Threats and Some Possible Solutions for Online Social Networking Sites (OSNS)

Authors: Dilip Singh Sisodia, Shrish Verma

Abstract:

In this paper we are presenting some spamming techniques their behaviour and possible solutions. We have analyzed how Spammers enters into online social networking sites (OSNSs) to target them and diverse techniques used by them for this purpose. Spamming is very common issue in present era of Internet especially through Online Social Networking Sites (like Facebook, Twitter, and Google+ etc.). Spam messages keep wasting Internet bandwidth and the storage space of servers. On social networking sites; spammers often disguise themselves by creating fake accounts and hijacking user’s accounts for personal gains. They behave like normal user and they continue to change their spamming strategy. Following spamming techniques are discussed in this paper like clickjacking, social engineered attacks, cross site scripting, URL shortening, and drive by download. We have used elgg framework for demonstration of some of spamming threats and respective implementation of solutions.

Keywords: Online social networking sites, spam attacks, Internet, clickjacking/likejacking, drive-by-download, URL shortening, cross site scripting, socially engineered attacks, elgg framework.

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1235 A Multi-Feature Deep Learning Algorithm for Urban Traffic Classification with Limited Labeled Data

Authors: Rohan Putatunda, Aryya Gangopadhyay

Abstract:

Acoustic sensors, if embedded in smart street lights, can help in capturing the activities (car honking, sirens, events, traffic, etc.) in cities. Needless to say, the acoustic data from such scenarios are complex due to multiple audio streams originating from different events, and when decomposed to independent signals, the amount of retrieved data volume is small in quantity which is inadequate to train deep neural networks. So, in this paper, we address the two challenges: a) separating the mixed signals, and b) developing an efficient acoustic classifier under data paucity. So, to address these challenges, we propose an architecture with supervised deep learning, where the initial captured mixed acoustics data are analyzed with Fast Fourier Transformation (FFT), followed by filtering the noise from the signal, and then decomposed to independent signals by fast independent component analysis (Fast ICA). To address the challenge of data paucity, we propose a multi feature-based deep neural network with high performance that is reflected in our experiments when compared to the conventional convolutional neural network (CNN) and multi-layer perceptron (MLP).

Keywords: FFT, ICA, vehicle classification, multi-feature DNN, CNN, MLP.

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1234 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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1233 Detection of Ultrasonic Images in the Presence of a Random Number of Scatterers: A Statistical Learning Approach

Authors: J. P. Dubois, O. M. Abdul-Latif

Abstract:

Support Vector Machine (SVM) is a statistical learning tool that was initially developed by Vapnik in 1979 and later developed to a more complex concept of structural risk minimization (SRM). SVM is playing an increasing role in applications to detection problems in various engineering problems, notably in statistical signal processing, pattern recognition, image analysis, and communication systems. In this paper, SVM was applied to the detection of medical ultrasound images in the presence of partially developed speckle noise. The simulation was done for single look and multi-look speckle models to give a complete overlook and insight to the new proposed model of the SVM-based detector. The structure of the SVM was derived and applied to clinical ultrasound images and its performance in terms of the mean square error (MSE) metric was calculated. We showed that the SVM-detected ultrasound images have a very low MSE and are of good quality. The quality of the processed speckled images improved for the multi-look model. Furthermore, the contrast of the SVM detected images was higher than that of the original non-noisy images, indicating that the SVM approach increased the distance between the pixel reflectivity levels (detection hypotheses) in the original images.

Keywords: LS-SVM, medical ultrasound imaging, partially developed speckle, multi-look model.

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1232 Evaluating the Effect of Domestic Price on Rice Production in an African Setting: A Typical Evidence of the Sierra Leone Case

Authors: Alhaji M. H. Conteh, Xiangbin Yan, Alfred V Gborie

Abstract:

Rice, which is the staple food in Sierra Leone, is consumed on a daily basis. It is the most imperative food crop extensively grown by farmers across all ecologies in the country. Though much attention is now given to rice grain production through the small holder commercialization programme (SHCP), however, no attention has been given in investigating the limitations faced by rice producers. This paper will contribute to attempts to overcome the development challenges caused by food insecurity. The objective of this paper is thus, to analysis the relationship between rice production and the domestic retail price of rice. The study employed a log linear model in which, the quantity of rice produced is the dependent variable, quantity of rice imported, price of imported rice and price of domestic rice as explanatory variables. Findings showed that, locally produced rice is even more expensive than the imported rice per ton, and almost all the inhabitants in the capital city which hosts about 65% of the entire population of the country favor imported rice, as it is free from stones with other impurities. On the other hand, to control price and simultaneously increase rice production, the government should purchase the rice from the farmers and then sell to private retailers.

Keywords: Domestic price of rice, Econometric model, Rice production, Sierra Leone.

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1231 SVM-Based Detection of SAR Images in Partially Developed Speckle Noise

Authors: J. P. Dubois, O. M. Abdul-Latif

Abstract:

Support Vector Machine (SVM) is a statistical learning tool that was initially developed by Vapnik in 1979 and later developed to a more complex concept of structural risk minimization (SRM). SVM is playing an increasing role in applications to detection problems in various engineering problems, notably in statistical signal processing, pattern recognition, image analysis, and communication systems. In this paper, SVM was applied to the detection of SAR (synthetic aperture radar) images in the presence of partially developed speckle noise. The simulation was done for single look and multi-look speckle models to give a complete overlook and insight to the new proposed model of the SVM-based detector. The structure of the SVM was derived and applied to real SAR images and its performance in terms of the mean square error (MSE) metric was calculated. We showed that the SVM-detected SAR images have a very low MSE and are of good quality. The quality of the processed speckled images improved for the multi-look model. Furthermore, the contrast of the SVM detected images was higher than that of the original non-noisy images, indicating that the SVM approach increased the distance between the pixel reflectivity levels (the detection hypotheses) in the original images.

Keywords: Least Square-Support Vector Machine, SyntheticAperture Radar. Partially Developed Speckle, Multi-Look Model.

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1230 Challenges in Adopting 3R Concept in the Heritage Building Restoration

Authors: H. H. Goh, K. C. Goh, T. W. Seow, N. S. Said, S. E. P. Ang

Abstract:

Malaysia is rich with historic buildings, particularly in Penang and Malacca states. Restoration activities are increasingly important as these states are recognized under UNESCO World Heritage Sites. Restoration activities help to maintain the uniqueness and value of a heritage building. However, increasing in restoration activities has resulted in large quantities of waste. To cope with this problem, the 3R concept (reduce, reuse and recycle) is introduced. The 3R concept is one of the waste management hierarchies. This concept is still yet to apply in the building restoration industry compared to the construction industry. Therefore, this study aims to promote the 3R concept in the heritage building restoration industry. This study aims to examine the importance of 3R concept and to identify challenges in applying the 3R concept in the heritage building restoration industry. This study focused on contractors and consultants who are involved in heritage restoration projects in Penang. Literature review and interviews helps to reach the research objective. Data that obtained is analyzed by using content analysis. For the research, application of 3R concept is important to conserve natural resources and reduce pollution problems. However, limited space to organise waste is the obstruction during the implementation of this concept. In conclusion, the 3R concept plays an important role in promoting environmental conservation and helping in reducing the construction waste.

Keywords: 3R Concept, Heritage building, Restoration activities.

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1229 Development and Characterization of Bio-Tribological, Nano-Multilayer Coatings for Medical Tools Application

Authors: L. Major, J. M. Lackner, M. Dyner, B. Major

Abstract:

Development of new generation bio-tribological, multilayer coatings opens an avenue for fabrication of future hightech functional surfaces. In the presented work, nano-composite, Cr/CrN+[Cr/ a-C:H implanted by metallic nanocrystals] multilayer coatings have been developed for surface protection of medical tools. Thin films were fabricated by a hybrid Pulsed Laser Deposition technique. Complex microstructure analysis of nanomultilayer coatings, subjected to mechanical and biological tests, were performed by means of transmission electron microscopy (TEM). Microstructure characterization revealed the layered arrangement of Cr23C6 nanoparticles in multilayer structure. Influence of deposition conditions on bio-tribological properties of the coatings was studied. The bio-tests were used as a screening tool for the analyzed nanomultilayer coatings before they could be deposited on medical tools. Bio-medical tests were done using fibroblasts. The mechanical properties of the coatings were investigated by means of a ball-ondisc mechanical test. The micro hardness was done using Berkovich indenter. The scratch adhesion test was done using Rockwell indenter. From the bio-tribological point of view, the optimal properties had the C106_1 material.

Keywords: Bio-tribological coatings, cell-material interaction, hybrid PLD, tribology.

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1228 Analysis of Lower Extremity Muscle Flexibility among Indian Classical Bharathnatyam Dancers

Authors: V. Anbarasi, David V Rajan, K. Adalarasu

Abstract:

Musculoskeletal problems are common in high performance dance population. This study attempts to identify lower extremity muscle flexibility parameters prevailing among bharatanatyam dancers and analyze if there is any significant difference exist between normal and injured dancers in flexibility parameters. Four hundred and one female dancers and 17 male dancers were participated in this study. Flexibility parameters (hamstring tightness, hip internal and external rotation and tendoachilles in supine and sitting posture) were measured using goniometer. Results of our study it is evident that injured female bharathnatyam dancers had significantly (p < 0.05) high hamstring tightness on left side lower extremity compared to normal female dancers. The range of motion for left tendoachilles was significantly (p < 0.05) high for the normal female group when compared to injured dancers during supine lying posture. Majority of the injured dancers had high hamstring tightness that could be a possible reason for pain and MSDs.

Keywords: External rotation (ER), Internal rotation (IR), Musculoskeletal disorder (MSD), Range of motion (ROM)

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1227 Nonlinear Static Analysis of Laminated Composite Hollow Beams with Super-Elliptic Cross-Sections

Authors: G. Akgun, I. Algul, H. Kurtaran

Abstract:

In this paper geometrically nonlinear static behavior of laminated composite hollow super-elliptic beams is investigated using generalized differential quadrature method. Super-elliptic beam can have both oval and elliptic cross-sections by adjusting parameters in super-ellipse formulation (also known as Lamé curves). Equilibrium equations of super-elliptic beam are obtained using the virtual work principle. Geometric nonlinearity is taken into account using von-Kármán nonlinear strain-displacement relations. Spatial derivatives in strains are expressed with the generalized differential quadrature method. Transverse shear effect is considered through the first-order shear deformation theory. Static equilibrium equations are solved using Newton-Raphson method. Several composite super-elliptic beam problems are solved with the proposed method. Effects of layer orientations of composite material, boundary conditions, ovality and ellipticity on bending behavior are investigated.

Keywords: Generalized differential quadrature, geometric nonlinearity, laminated composite, super-elliptic cross-section.

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1226 The Investigation of Motor Cooling Performance

Authors: Chih-Chung Chang, Sy-Chi Kuo, Chen-Kang Huang, Sih-Li Chen

Abstract:

This study experimentally and numerically investigates motor cooling performance. The motor consists of a centrifugal fan, two axial fans, a shaft, a stator, a rotor and a heat exchanger with 637 cooling tubes. The pressure rise-flow rate (P-Q) performance curves of the cooling fans at 1800 rpm are tested using a test apparatus complying with the Chinese National Standard (CNS) 2726. Compared with the experimental measurements, the numerical analysis results show that the P-Q performance curves of the axial fan and centrifugal fan can be estimated within about 2% and 6%, respectively. By using the simplified model, setting up the heat exchanger and stator as porous media, the flow field in the motor is calculated. By using the results of the flow field near the rotor and stator, and subjecting the heat generation rate as a boundary condition, the temperature distributions of the stator and rotor are also calculated. The simulation results show that the calculated temperature of the stator winding near the axial fans is lower by about 5% than the measured value, and the calculated temperature of the stator core located at the center of the stator is about 1% higher than the measured value. Besides, discussion is made to improve the motor cooling performance.

Keywords: Motor cooling, P-Q performance curves, CNS, porous media.

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1225 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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1224 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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1223 Method Development and Validation for the Determination of Cefixime in Pure and Commercial Dosage Forms by Specrophotometry

Authors: S. N. H. Azmi, B. Iqbal, J. K. Al Mamari, K. A. Al Hattali, W. N. Al Hadhrami

Abstract:

A simple, accurate and precise direct spectrophotometric method has been developed for the determination of cefixime in tablets and capsules. The method is based on the reaction of cefixime with a mixture of potassium iodide and potassium iodate to form yellow coloured product in ethanol-distilled water medium at room temperature which absorbed maximally at 352 nm. The factors affecting the reaction product were carefully studied and optimized. The validation parameters based on International Conference on Harmonisation (ICH, USA) guidelines were followed. The effect of common excipients used as additives has been tested and the tolerance limit was calculated for the determination of cefixime. Beer’s law is obeyed in the concentration range of 4 – 24 ug mL-1 with apparent molar absorptivity of 1.52 × 104 L mol-1cm-1 and Sandell’s sensitivity of 0.033 ug/cm2/ 0.001 absorbance unit. The limits of detection and quantitation for the proposed method are 0.32 and 1.06 ug mL-1, respectively. The proposed method has been successfully applied for the determination of cefixime in pharmaceutical formulations. The results obtained by the proposed method were statistically compared with the reference method using t- and F- values and found no significant difference between the two methods. The proposed method can be used as an alternate method for routine quality control analysis of cefixime in pharmaceutical formulations.

Keywords: Spectrophotometry, cefixime, validation, pharmaceutical formulations.

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1222 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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1221 Present State of Local Public Transportation Service in Local Municipalities of Japan and Its Effects on Population

Authors: Akiko Kondo, Akio Kondo

Abstract:

We are facing regional problems to low birth rate and longevity in Japan. Under this situation, there are some local municipalities which lose their vitality. The aims of this study are to clarify the present state of local public transportation services in local municipalities and relation between local public transportation services and population quantitatively. We conducted a questionnaire survey concerning regional agenda in all local municipalities in Japan. We obtained responses concerning the present state of convenience in use of public transportation and local public transportation services. Based on the data gathered from the survey, it is apparent that we should some sort of measures concerning public transportation services. Convenience in use of public transportation becomes an object of public concern in many rural regions. It is also clarified that some local municipalities introduce a demand bus for the purpose of promotion of administrative and financial efficiency. They also introduce a demand taxi in order to secure transportation to weak people in transportation and eliminate of blank area related to public transportation services. In addition, we construct a population model which includes explanatory variables of present states of local public transportation services. From this result, we can clarify the relation between public transportation services and population quantitatively.

Keywords: Public transportation, local municipality, regional analysis, regional issue.

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1220 Determination of Safety Distance Around Gas Pipelines Using Numerical Methods

Authors: Omid Adibi, Nategheh Najafpour, Bijan Farhanieh, Hossein Afshin

Abstract:

Energy transmission pipelines are one of the most vital parts of each country which several strict laws have been conducted to enhance the safety of these lines and their vicinity. One of these laws is the safety distance around high pressure gas pipelines. Safety distance refers to the minimum distance from the pipeline where people and equipment do not confront with serious damages. In the present study, safety distance around high pressure gas transmission pipelines were determined by using numerical methods. For this purpose, gas leakages from cracked pipeline and created jet fires were simulated as continuous ignition, three dimensional, unsteady and turbulent cases. Numerical simulations were based on finite volume method and turbulence of flow was considered using k-ω SST model. Also, the combustion of natural gas and air mixture was applied using the eddy dissipation method. The results show that, due to the high pressure difference between pipeline and environment, flow chocks in the cracked area and velocity of the exhausted gas reaches to sound speed. Also, analysis of the incident radiation results shows that safety distances around 42 inches high pressure natural gas pipeline based on 5 and 15 kW/m2 criteria are 205 and 272 meters, respectively.

Keywords: Gas pipelines, incident radiation, numerical simulation, safety distance.

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1219 Treatment of the Modern Management Mechanism of the Debris Flow Processes Expected in the Mletiskhevi

Authors: G. Chakhaia, S. Gogilava, L. Tsulukidze, Z. Laoshvili, I. Khubulava, S. Bosikashvili, T. Gugushvili

Abstract:

The work reviewed and evaluated various genesis debris flow phenomena recently formatted in the Mletiskhevi, accordingly it revealed necessity of treatment modern debris flow against measures. Based on this, it is proposed the debris flow against truncated semi cone shape construction, which elements are contained in the car’s secondary tires. its constituent elements (sections), due to the possibilities of amortization and geometric shapes is effective and sustainable towards debris flow hitting force. The construction is economical, because after crossing the debris flows in the river bed, the riverbed is not cleanable, also the elements of the building are resource saving. For assessment of influence of cohesive debris flow at the construction and evaluation of the construction effectiveness have been implemented calculation in the specific assumptions with approved methodology. According to the calculation, it was established that after passing debris flow in the debris flow construction (in 3 row case) its hitting force reduces 3 times, that causes reduce of debris flow speed and kinetic energy, as well as sedimentation on a certain section of water drain in the lower part of the construction. Based on the analysis and report on the debris flow against construction, it can be said that construction is effective, inexpensive, technically relatively easy-to-reach measure, that’s why its implementation is prospective.

Keywords: Construction, debris flow, sections, theoretical calculation.

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1218 Designing Information Systems in Education as Prerequisite for Successful Management Results

Authors: Vladimir Simovic, Matija Varga, Tonco Marusic

Abstract:

This research paper shows matrix technology models and examples of information systems in education (in the Republic of Croatia and in the Germany) in support of business, education (when learning and teaching) and e-learning. Here we researched and described the aims and objectives of the main process in education and technology, with main matrix classes of data. In this paper, we have example of matrix technology with detailed description of processes related to specific data classes in the processes of education and an example module that is support for the process: ‘Filling in the directory and the diary of work’ and ‘evaluation’. Also, on the lower level of the processes, we researched and described all activities which take place within the lower process in education. We researched and described the characteristics and functioning of modules: ‘Fill the directory and the diary of work’ and ‘evaluation’. For the analysis of the affinity between the aforementioned processes and/or sub-process we used our application model created in Visual Basic, which was based on the algorithm for analyzing the affinity between the observed processes and/or sub-processes.

Keywords: Designing, education management, information systems, matrix technology, process affinity.

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1217 Sandwich Structure Composites: Effect of Kenaf on Mechanical Properties

Authors: M. N. Othman, M. Bukhari, Z. Halim, S. A. Mohammad, K. Khalid

Abstract:

Sandwich structure composites produced by epoxy core and aluminium skin were developed as potential building materials. Interface bonding between core and skin was controlled by varying kenaf content. Five different weight percentage of kenaf loading ranging from 10 wt% to 50 wt% were employed in the core manufacturing in order to study the mechanical properties of the sandwich composite. Properties of skin aluminium with epoxy were found to be affected by drying time of the adhesive. Mechanical behavior of manufactured sandwich composites in relation with properties of constituent materials was studied. It was found that 30 wt% of kenaf loading contributed to increase the flexural strength and flexural modulus up to 102 MPa and 32 GPa, respectively. Analysis were done on the flatwise and edgewise compression test. For flatwise test, it was found that 30 wt% of fiber loading could withstand maximum force until 250 kN, with compressive strength results at 96.94 MPa. However, at edgewise compression test, the sandwich composite with same fiber loading only can withstand 31 kN of the maximum load with 62 MPa of compressive strength results.

Keywords: Aluminium, kenaf fiber epoxy, sandwich structure composite.

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1216 A Training Course Development to Promote Learning Activities of 2nd Year, Faculty of Education Students using Multiple Intelligences Theory

Authors: Chaiwat Waree, Kalanyoo Petcharaporn

Abstract:

This research aims to develop and evaluate a training course to promote learning activities of 2nd year, Suan Sunandha Rajabhat University, faculty of education students using multiple intelligences theory. The process is divided into two phases: Phase 1 development of training course to promote learning activities consisting of principles, objectives of the course, structure, training duration, content, training materials, training activities, media training, monitoring, measurement and evaluation quality of the course. Phase 2 evaluation efficiency of training course was to use the improved curriculum with experimental group which is 2nd year, Suan Sunandha Rajabhat University, faculty of education students was drawn randomly 152 students. The experimental pattern was randomized Control Group Pre-Test Post-Test Design, Analysis Data by t-Test with the software SPFSS for Windows. Research has shown that: 1). the ability of teaching and learning according to the theory of multiple intelligences after training is higher than before training significantly in statistic at .01 level, 2). The satisfaction of students to the training courses was overall at the highest level.

Keywords: A training course, learning activities, multiple intelligences.

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1215 Research on Emotional Healing Street Furniture under the Background of Urban Micro-Renewal

Authors: Tanhao Gao, Hongtao Zhou

Abstract:

With the COVID-19 pandemic spreading worldwide, people are facing more significant mental pressure. The government and social groups are sparing no effort to find ways to heal people's emotions and return to normal life. Therefore, research on emotional healing has urgency and practical significance. From the perspective of urban planning, street furniture has the potential to become "emotional healing touchpoints." This study first analyzed the suitable places for adding emotional healing street furniture in the background of urban micro-renewal and combined the 15-minute living circle, the leftover space, and urban acupuncture theories, then used the 5W analysis method to show the main characteristics of emotionally healing street furniture. Finally, the research discovers four design strategies, which can be summarized as: A. Exploring the renewal potential of the leftover space; B. Integrating with local culture and the surrounding environment; C. Discovering quick and straightforward ways of interaction; D. Finding a delicate balance between artistry and functionality. Then, we take one emotional healing street furniture located on Chifeng Road as an example to show the design strategies vividly.

Keywords: Emotional healing, street furniture, urban micro-renewal, urban acupuncture.

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1214 Perception of Hygiene Knowledge among Staff Working in Top Five Famous Restaurants of Male’

Authors: Zulaikha Reesha Rashaad

Abstract:

One of the major factors which can contribute greatly to success of catering businesses is to employ food and beverage staff having sound hygiene knowledge. Individuals having sound knowledge of hygiene has a higher chance of following safe food practices in food production. One of the leading causes of food poisoning and food borne illnesses has been identified as lack of hygiene knowledge among food and beverage staff working in catering establishments and restaurants. This research aims to analyze the hygiene knowledge among food and beverage staff working in top five restaurants of Male’, in relation to their age, educational background, occupation and training. The research uses quantitative and descriptive methods in data collection and in data analysis. Data was obtained through random sampling technique with self-administered survey questionnaires which was completed by 60 respondents working in 5 different restaurants operating at top level in Male’. The respondents of the research were service staff and chefs working in these restaurants. The responses to the questionnaires have been analyzed by using SPSS. The results of the research indicated that age, education level, occupation and training correlated with hygiene knowledge perception scores.

Keywords: Food and beverage staff, food poisoning, food production, hygiene knowledge.

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1213 Daylightophil Approach towards High-Performance Architecture for Hybrid-Optimization of Visual Comfort and Daylight Factor in BSk

Authors: Mohammadjavad Mahdavinejad, Hadi Yazdi

Abstract:

The greatest influence we have from the world is shaped through the visual form, thus light is an inseparable element in human life. The use of daylight in visual perception and environment readability is an important issue for users. With regard to the hazards of greenhouse gas emissions from fossil fuels, and in line with the attitudes on the reduction of energy consumption, the correct use of daylight results in lower levels of energy consumed by artificial lighting, heating and cooling systems. Windows are usually the starting points for analysis and simulations to achieve visual comfort and energy optimization; therefore, attention should be paid to the orientation of buildings to minimize electrical energy and maximize the use of daylight. In this paper, by using the Design Builder Software, the effect of the orientation of an 18m2(3m*6m) room with 3m height in city of Tehran has been investigated considering the design constraint limitations. In these simulations, the dimensions of the building have been changed with one degree and the window is located on the smaller face (3m*3m) of the building with 80% ratio. The results indicate that the orientation of building has a lot to do with energy efficiency to meet high-performance architecture and planning goals and objectives.

Keywords: Daylight, window, orientation, energy consumption, design builder.

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