Search results for: rate based model.
1318 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.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 34301317 The Comparation of Limits of Detection of Lateral Flow Immunochromatographic Strips of Different Types of Mycotoxins
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Mycotoxins are secondary metabolic products of fungi. These are poisonous, carcinogens and mutagens in nature and pose a serious health threat to both humans and animals, causing severe illnesses and even deaths. The rapid, simple and cheap detection methods of mycotoxins are of immense importance and in great demand in the food and beverage industry as well as in agriculture and environmental monitoring. Lateral flow immunochromatographic strips (ICSTs) have been widely used in food safety, environment monitoring. 46 papers were identified and reviewed on Google Scholar and Scopus for their limit of detection and nanomaterial on Lateral flow ICSTs on different types of mycotoxins. The papers were dated 2001-2021. 25 papers were compared to identify the lowest limit of detection of among different mycotoxins (Aflatoxin B1: 10, Zearalenone: 5, Fumonisin B1: 5, Trichothecene-A: 5). Most of these highly sensitive strips are competitive. Sandwich structures are usually used in large scale detection. In conclusion, the limit of detection of Aflatoxin B1 is the lowest among these mycotoxins. Gold-nanoparticle based immunochromatographic test strips have the lowest limit of detection. Five papers involve smartphone detection and they all detect aflatoxin B1 with gold nanoparticles.
Keywords: Aflatoxin B1, limit of detection, gold nanoparticle, lateral flow immunochromatographic strips, mycotoxins, smartphone.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 4141316 Employing QR Code as an Effective Educational Tool for Quick Access to Sources of Kindergarten Concepts
Authors: Ahmed Amin Mousa, M. Abd El-Salam
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This study discusses a simple solution for the problem of shortage in learning resources for kindergarten teachers. Occasionally, kindergarten teachers cannot access proper resources by usual search methods as libraries or search engines. Furthermore, these methods require a long time and efforts for preparing. The study is expected to facilitate accessing learning resources. Moreover, it suggests a potential direction for using QR code inside the classroom. The present work proposes that QR code can be used for digitizing kindergarten curriculums and accessing various learning resources. It investigates using QR code for saving information related to the concepts which kindergarten teachers use in the current educational situation. The researchers have established a guide for kindergarten teachers based on the Egyptian official curriculum. The guide provides different learning resources for each scientific and mathematical concept in the curriculum, and each learning resource is represented as a QR code image that contains its URL. Therefore, kindergarten teachers can use smartphone applications for reading QR codes and displaying the related learning resources for students immediately. The guide has been provided to a group of 108 teachers for using inside their classrooms. The results showed that the teachers approved the guide, and gave a good response.
Keywords: Kindergarten, child, learning resources, QR code, smart phone, mobile.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 15551315 Preliminary Chaos Analyses of Explosion Earthquakes Followed by Harmonic Tremors at Semeru Volcano, East Java, Indonesia
Authors: Sukir Maryanto, Didik R. Santosa, Iyan Mulyana, Muhammad Hendrasto
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Successive event of explosion earthquake and harmonic tremor recorded at Semeru volcano were analyzed to investigate the dynamical system regarding to their eruptive mechanism. The eruptive activity at Semeru volcano East Java, Indonesia is intermittent emission of ash and bombs with Strombolian style which occurred at interval of 15 to 45 minutes. The explosive eruptions accompanied by explosion earthquakes and followed by volcanic tremor which generated by continuous emission of volcanic ash. The spectral and Lyapunov exponent of successive event of explosion and harmonic tremor were analyzed. Peak frequencies of explosion earthquakes range 1.2 to 1.9 Hz and those of the harmonic tremor have peak frequency range 1.5 — 2.2 Hz. The phase space is reconstructed and evaluated based on the Lyapunov exponents. Harmonic tremors have smaller Lyapunov exponent than explosion earthquakes. It can be considerably as correlated complexity of the mechanism from the variance of spectral and fractal dimension and can be concluded that the successive event of harmonic tremor and explosions are chaotic.
Keywords: Semeru volcano, explosion earthquakes, harmonic tremor, lyapunov exponent, chaotic.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 15781314 Comparative Spatial Analysis of a Re-arranged Hospital Building
Authors: Burak Köken, Hatice D. Arslan, Bilgehan Y. Çakmak
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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.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 22091313 Performance Analysis of an Island Power System Including Wind Turbines Operating under Random Wind Speed
Authors: Meng-Jen Chen, Yu-Chi Wu, Guo-Tsai Liu, Sen-Feng Lin
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With continuous rise of oil price, how to develop alternative energy source has become a hot topic around the world. This study discussed the dynamic characteristics of an island power system operating under random wind speed lower than nominal wind speeds of wind turbines. The system primarily consists of three diesel engine power generation systems, three constant-speed variable-pitch wind turbines, a small hydraulic induction generation system, and lumped static loads. Detailed models based on Matlab/Simulink were developed to cater for the dynamic behavior of the system. The results suggested this island power system can operate stably in this operational mode. This study can serve as an important reference for planning, operation, and further expansion of island power systems.
Keywords: Diesel engine power generation system, constant-speed variable-pitch wind turbine, small hydraulic induction generation system, penetration, Matlab/Simulink, SimPowerSystems.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 22601312 A Cooperative Multi-Robot Control Using Ad Hoc Wireless Network
Authors: Amira Elsonbaty, Rawya Rizk, Mohamed Elksas, Mofreh Salem
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In this paper, a Cooperative Multi-robot for Carrying Targets (CMCT) algorithm is proposed. The multi-robot team consists of three robots, one is a supervisor and the others are workers for carrying boxes in a store of 100×100 m2. Each robot has a self recharging mechanism. The CMCT minimizes robot-s worked time for carrying many boxes during day by working in parallel. That is, the supervisor detects the required variables in the same time another robots work with previous variables. It works with straightforward mechanical models by using simple cosine laws. It detects the robot-s shortest path for reaching the target position avoiding obstacles by using a proposed CMCT path planning (CMCT-PP) algorithm. It prevents the collision between robots during moving. The robots interact in an ad hoc wireless network. Simulation results show that the proposed system that consists of CMCT algorithm and its accomplished CMCT-PP algorithm achieves a high improvement in time and distance while performing the required tasks over the already existed algorithms.Keywords: Ad hoc network, Computer vision based positioning, Dynamic collision avoidance, Multi-robot, Path planning algorithms, Self recharging.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 17871311 Wind Diesel Hybrid System without Battery Energy Storage Using Imperialist Competitive Algorithm
Authors: H. Rezvani, A. Hekmati
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Nowadays, the use of renewable energy sources has been increasingly great because of the cost increase and public demand for clean energy sources. One of the fastest growing sources is wind energy. In this paper, Wind Diesel Hybrid System (WDHS) comprising a Diesel Generator (DG), a Wind Turbine Generator (WTG), the Consumer Load, a Battery-based Energy Storage System (BESS), and a Dump Load (DL) is used. Voltage is controlled by Diesel Generator; the frequency is controlled by BESS and DL. The BESS elimination is an efficient way to reduce maintenance cost and increase the dynamic response. Simulation results with graphs for the frequency of Power System, active power, and the battery power are presented for load changes. The controlling parameters are optimized by using Imperialist Competitive Algorithm (ICA). The simulation results for the BESS/no BESS cases are compared. Results show that in no BESS case, the frequency control is more optimal than the BESS case by using ICA.
Keywords: Renewable Energy, Wind Diesel System, Induction Generator, Energy Storage, Imperialist Competitive Algorithm.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 25121310 Validation of Visibility Data from Road Weather Information Systems by Comparing Three Data Resources: Case Study in Ohio
Authors: Fan Ye
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Adverse weather conditions, particularly those with low visibility, are critical to the driving tasks. However, the direct relationship between visibility distances and traffic flow/roadway safety is uncertain due to the limitation of visibility data availability. The recent growth of deployment of Road Weather Information Systems (RWIS) makes segment-specific visibility information available which can be integrated with other Intelligent Transportation System, such as automated warning system and variable speed limit, to improve mobility and safety. Before applying the RWIS visibility measurements in traffic study and operations, it is critical to validate the data. Therefore, an attempt was made in the paper to examine the validity and viability of RWIS visibility data by comparing visibility measurements among RWIS, airport weather stations, and weather information recorded by police in crash reports, based on Ohio data. The results indicated that RWIS visibility measurements were significantly different from airport visibility data in Ohio, but no conclusion regarding the reliability of RWIS visibility could be drawn in the consideration of no verified ground truth in the comparisons. It was suggested that more objective methods are needed to validate the RWIS visibility measurements, such as continuous in-field measurements associated with various weather events using calibrated visibility sensors.
Keywords: Low visibility, RWIS, traffic safety, visibility.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 13341309 In Search of High Growth: Mapping out Academic Spin-Off´s Performance in Catalonia
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This exploratory study gives an overview of the evolution of the main financial and performance indicators of the Academic Spin-Off’s and High Growth Academic Spin-Off’s in year 3 and year 6 after its creation in the region of Catalonia in Spain. The study compares and evaluates results of these different measures of performance and the degree of success of these companies for each University. We found that the average Catalonian Academic Spin-Off is small and have not achieved the sustainability stage at year 6. On the contrary, a small group of High Growth Academic Spin-Off’s exhibits robust performance with high profits in year 6. Our results support the need to increase selectivity and support for these companies especially near year 3, because are the ones that will bring wealth and employment. University role as an investor has rigid norms and habits that impede an efficient economic return from their ASO investment. Universities with high performance on sales and employment in year 3 not always could sustain this growth in year 6 because their ASO’s are not profitable. On the contrary, profitable ASO exhibit superior performance in all measurement indicators in year 6. We advocate the need of a balanced growth (with profits) as a way to obtain subsequent continuous growth.
Keywords: Academic Spin-Off (ASO), University Entrepreneurship, Entrepreneurial University, high growth, New Technology Based Companies (NTBC), University Spin-Off.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 19711308 E-Government Continuance Intention of Media Psychology: Some Insights from Psychographic Characteristics
Authors: Azlina Binti Abu Bakar, Fahmi Zaidi Bin Abdul Razak, Wan Salihin Wong Abdullah
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Psychographic is a psychological study of values, attitudes, interests and it is used mostly in prediction, opinion research and social research. This study predicts the influence of performance expectancy, effort expectancy, social influence and facilitating condition on e-government acceptance among Malaysian citizens. The survey responses of 543 e-government users have been validated and analyzed by means of covariance-based Structural Equation Modeling. The findings indicate that e-government acceptance among Malaysian citizens are mainly influenced by performance expectancy (β = 0.66, t = 11.53, p < 0.01) and social influence (β = 0.20, t = 4.23, p < 0.01). Surprisingly, there is no significant effect of facilitating condition and effort expectancy on e-government continuance intention (β = 0.01, t = 0.27, p > 0.05; β = -0.01, t = -0.40, p > 0.05). This study offers government and vendors a frame of reference to analyze citizen’s situation before initiating new innovations. In case of Malaysian e-government technology, adoption strategies should be built around fostering level of citizens’ technological expectation and social influence on e-government usage.
Keywords: Continuance intention, Malaysian citizens, media psychology, structural equation modeling.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 13951307 Comparison of Alternative Models to Predict Lean Meat Percentage of Lamb Carcasses
Authors: Vasco A. P. Cadavez, Fernando C. Monteiro
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The objective of this study was to develop and compare alternative prediction equations of lean meat proportion (LMP) of lamb carcasses. Forty (40) male lambs, 22 of Churra Galega Bragançana Portuguese local breed and 18 of Suffolk breed were used. Lambs were slaughtered, and carcasses weighed approximately 30 min later in order to obtain hot carcass weight (HCW). After cooling at 4º C for 24-h a set of seventeen carcass measurements was recorded. The left side of carcasses was dissected into muscle, subcutaneous fat, inter-muscular fat, bone, and remainder (major blood vessels, ligaments, tendons, and thick connective tissue sheets associated with muscles), and the LMP was evaluated as the dissected muscle percentage. Prediction equations of LMP were developed, and fitting quality was evaluated through the coefficient of determination of estimation (R2 e) and standard error of estimate (SEE). Models validation was performed by k-fold crossvalidation and the coefficient of determination of prediction (R2 p) and standard error of prediction (SEP) were computed. The BT2 measurement was the best single predictor and accounted for 37.8% of the LMP variation with a SEP of 2.30%. The prediction of LMP of lamb carcasses can be based simple models, using as predictors the HCW and one fat thickness measurement.
Keywords: Bootstrap, Carcass, Lambs, Lean meat
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 16211306 Validating Condition-Based Maintenance Algorithms Through Simulation
Authors: Marcel Chevalier, Léo Dupont, Sylvain Marié, Frédérique Roffet, Elena Stolyarova, William Templier, Costin Vasile
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Industrial end users are currently facing an increasing need to reduce the risk of unexpected failures and optimize their maintenance. This calls for both short-term analysis and long-term ageing anticipation. At Schneider Electric, we tackle those two issues using both Machine Learning and First Principles models. Machine learning models are incrementally trained from normal data to predict expected values and detect statistically significant short-term deviations. Ageing models are constructed from breaking down physical systems into sub-assemblies, then determining relevant degradation modes and associating each one to the right kinetic law. Validating such anomaly detection and maintenance models is challenging, both because actual incident and ageing data are rare and distorted by human interventions, and incremental learning depends on human feedback. To overcome these difficulties, we propose to simulate physics, systems and humans – including asset maintenance operations – in order to validate the overall approaches in accelerated time and possibly choose between algorithmic alternatives.
Keywords: Degradation models, ageing, anomaly detection, soft sensor, incremental learning.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3281305 The Bright Side of Organizational Politics as a Driver of Firm Competitiveness: The Mediating Role of Corporate Entrepreneurship
Authors: Monika Kulikowska-Pawlak, Katarzyna Bratnicka-Myśliwiec, Tomasz Ingram
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This study seeks to contribute to the literature on firm competitiveness by advancing the perspective of organizational politics that views this process as a driver which creates identifiable differences in firm performance. The hypothesized relationships were tested on the basis of data from 355 Polish medium and large-sized enterprises. Data were analyzed using correlation analysis, EFA and robustness tests. The main result of the conducted analyses proved the coexistence, previously examined in the literature, of corporate entrepreneurship and firm performance. The obtained research findings made it possible to add organizational politics to a wide range of elements determining corporate entrepreneurship, followed by competitive advantage, in addition to antecedents such as strategic leadership, corporate culture, opportunity-oriented resource-based management, etc. Also, the empirical results suggest that four dimensions of organizational politics (dominant coalition, influence exertion, making organizational changes, and information openness) are positively related to firm competitiveness. In addition, these findings seem to underline a supposition that corporate entrepreneurship is an important mediator which strengthens the competitive effects of organizational politics.
Keywords: Corporate entrepreneurship, firm competitiveness organizational politics, sensemaking.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 9321304 Estimated Production Potential Types of Wind Turbines Connected to the Network Using Random Numbers Simulation
Authors: Saeid Nahi, Seyed Mohammad Hossein Nabavi
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Nowadays, power systems, energy generation by wind has been very important. Noting that the production of electrical energy by wind turbines on site to several factors (such as wind speed and profile site for the turbines, especially off the wind input speed, wind rated speed and wind output speed disconnect) is dependent. On the other hand, several different types of turbines in the market there. Therefore, selecting a turbine that its capacity could also answer the need for electric consumers the efficiency is high something is important and necessary. In this context, calculating the amount of wind power to help optimize overall network, system operation, in determining the parameters of wind power is very important. In this article, to help calculate the amount of wind power plant, connected to the national network in the region Manjil wind, selecting the best type of turbine and power delivery profile appropriate to the network using Monte Carlo method has been. In this paper, wind speed data from the wind site in Manjil, as minute and during the year has been. Necessary simulations based on Random Numbers Simulation method and repeat, using the software MATLAB and Excel has been done.Keywords: wind turbine, efficiency, wind turbine work points, Random Numbers, reliability
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 14101303 Consumer Market for Mineral Water and Development Policy in Georgia
Authors: G. Erkomaishvili
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The paper discusses mineral water consumer market and development policy in Georgia, the tools and measures, which will contribute to production of mineral waters and increase its export. The paper studies and analyses current situation in mineral water production sector as well as the factors affecting increase and reduction of its export. It’s noted that in order to gain and maintain competitive advantage, it’s necessary to provide continuous supply of high quality goods with modern design, open new distribution channels to enter new markets, carry out broad promotional activities, organize e-commerce. Economic policy plays an important role in protecting markets from counterfeit goods. The state also plays an important role in attracting foreign direct investments. Stable business environment and export oriented strategy is the basis for the country’s economic growth. Based on the research, the paper suggests the strategy for improving competitiveness of Georgian mineral waters; relevant conclusions and recommendations are provided.
Keywords: Mineral waters, consumer market for mineral waters, export of mineral waters, mineral water development policy in Georgia.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 30861302 Mechanical Strengths of Self-Compacting Mortars Prepared with the Pozzolanic Cement in Aggressive Environments
Authors: M. Saidi, I. Djefour, F. Ait Medjber, A. Melouane, A. Gacem
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The objective of this research is to study the physical and mechanical properties and durability of self-compacting mortars prepared by substituting a part of cement up to a percentage of 30% pozzolan according to different Blaine specific surface area (SSB1=7000 cm2/g and SSB=9000 cm2/g)). Order to evaluate durability, mortars were subjected to chemical attacks in various aggressive environments, a solution of a mixture of nitric acid and ammonium nitrate (HNO3 + NH4NO3) and a magnesium sulfate salt solution (MgSO4)) with a concentration of 10%, for a period of one month. This study is complemented by a comparative study of the durability of mortars elaborated with sulphate resistant cement (SRC). The results show that these mortars develop long-term, mechanical and chemical resistance better than mortars based Portland cement with 5% gypsum (CEM 1) and SRC. We found that the mass losses are lowest in mortars elaborated with pozzolanic cement (30% substitution with SSB2) in both of chemical attack solutions (3.28% in the solution acid and 1.16% in the salt solution) and the compressive strength gains of 14.68% and 8.5% respectively in the two media. This is due to the action of pozzolan which fixes portlandite to form hydrated calcium silicate (CSH) from the hydration of tricalcic silicate (C3S).
Keywords: Aggressive environments, durability, mechanical strengths, pozzolanic cement, self-compacting mortar.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 9771301 Least-Squares Support Vector Machine for Characterization of Clusters of Microcalcifications
Authors: Baljit Singh Khehra, Amar Partap Singh Pharwaha
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Clusters of Microcalcifications (MCCs) are most frequent symptoms of Ductal Carcinoma in Situ (DCIS) recognized by mammography. Least-Square Support Vector Machine (LS-SVM) is a variant of the standard SVM. In the paper, LS-SVM is proposed as a classifier for classifying MCCs as benign or malignant based on relevant extracted features from enhanced mammogram. To establish the credibility of LS-SVM classifier for classifying MCCs, a comparative evaluation of the relative performance of LS-SVM classifier for different kernel functions is made. For comparative evaluation, confusion matrix and ROC analysis are used. Experiments are performed on data extracted from mammogram images of DDSM database. A total of 380 suspicious areas are collected, which contain 235 malignant and 145 benign samples, from mammogram images of DDSM database. A set of 50 features is calculated for each suspicious area. After this, an optimal subset of 23 most suitable features is selected from 50 features by Particle Swarm Optimization (PSO). The results of proposed study are quite promising.
Keywords: Clusters of Microcalcifications, Ductal Carcinoma in Situ, Least-Square Support Vector Machine, Particle Swarm Optimization.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 18121300 Studies on Bioaccumulation of 51Cr by Ulva sp. and Ruppia maritima
Authors: Clarissa L. de Araujo, Kátia N. Suzuki, Wilson T. V. Machado, Luis F. Bellido, Alfredo V.B. Bellido
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This study aims at contributing to the characterization of the process of biological incorporation of chromium by two benthonic species, the macroalgae Ulva sp. and the aquatic macrophyte Ruppia maritima, to subsidize future activities of monitoring the contamination of aquatic biota. This study is based on laboratory experiments to characterize the incorporation kinetics of the radiotracer 51Cr in two oxidation states (III and VI), under different salinities (7, 15, and 21 ‰). Samples of two benthonic species were collected on the margins of Rodrigo de Freitas Lagoon (Rio de Janeiro, Brazil), acclimated in the laboratory and subsequently subjected to experiments. In tests with 51Cr (III and IV), it was observed that accumulation of the metal in Ulva sp. has inverse relationship with salinity, while for R. maritima, the maximum accumulation occurs in salinity 21‰. In experiments with Cr(III), increases in the uptake of ion by both species were verified. The activity of Cr(III) was up to 19 times greater than the Cr(VI). As regards the potential for accumulation of metals, a better sensitivity of Ulva sp. for any chromium tri or hexavalent forms was verified, while for the Cr(VI) it will require low salinities and longer exposure (>24h). For R. maritima, the results showed the uptake of Cr(VI) increase along with time (>20h), because this species is more resistant for the hexavalent form and useful for any salinity as well.
Keywords: Chromium, Cr-51, macroalgae, macrophyte, uptake.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 10121299 Performance Evaluation of Compression Algorithms for Developing and Testing Industrial Imaging Systems
Authors: Daniel F. Garcia, Julio Molleda, Francisco Gonzalez, Ruben Usamentiaga
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The development of many measurement and inspection systems of products based on real-time image processing can not be carried out totally in a laboratory due to the size or the temperature of the manufactured products. Those systems must be developed in successive phases. Firstly, the system is installed in the production line with only an operational service to acquire images of the products and other complementary signals. Next, a recording service of the image and signals must be developed and integrated in the system. Only after a large set of images of products is available, the development of the real-time image processing algorithms for measurement or inspection of the products can be accomplished under realistic conditions. Finally, the recording service is turned off or eliminated and the system operates only with the real-time services for the acquisition and processing of the images. This article presents a systematic performance evaluation of the image compression algorithms currently available to implement a real-time recording service. The results allow establishing a trade off between the reduction or compression of the image size and the CPU time required to get that compression level.Keywords: Lossless image compression, codec performanceevaluation, grayscale codec comparison, real-time image recording.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 14191298 Trees for Air Pollution Tolerance to Develop Green Belts as an Ecological Mitigation
Authors: Rahma Al Maawali, Hameed Sulaiman
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Air pollution both from point and non-point sources is difficult to control once released in to the atmosphere. There is no engineering method known available to ameliorate the dispersed pollutants. The only suitable approach is the ecological method of constructing green belts in and around the pollution sources. Air pollution in Muscat, Oman is a serious concern due to ever increasing vehicles on roads. Identifying the air pollution tolerance levels of species is important for implementing pollution control strategies in the urban areas of Muscat. Hence, in the present study, Air Pollution Tolerance Index (APTI) for ten avenue tree species was evaluated by analyzing four bio-chemical parameters, plus their Anticipated Performance Index (API) in field conditions. Based on the two indices, Ficus benghalensis was the most suitable one with the highest performance score. Conocarpus erectuse, Phoenix dactylifera, and Pithcellobium dulce were found to be good performers and are recommended for extensive planting. Azadirachta indica which is preferred for its dense canopy is qualified in the moderate category. The rest of the tree species expressed lower API score of less than 51, hence cannot be considered as suitable species for pollution mitigation plantation projects.Keywords: Air pollution tolerance index, avenue tree species, bio-chemical parameters, Muscat.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 13741297 New Vision of 'Social Europe': Renationalising the Integration Process in the Internal Market of the European Union
Authors: Robert Grzeszczak, Magdalena Gniadzik
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The article deals with one of the most significant issues concerning the functioning of the internal market of the European Union – the free movement of workers and free movement of persons. The purpose is to identify the political and legal effects of the “renationalisation process” on the EU and its Member States. The concept of renationalisation is expressed through Member States’ aim to verify the relationship with the EU. The tendency is more visible in the public opinion of several MS’s of the ‘EU core’ and may be confirmed by the changes applied by the regulatory body. The thesis for the article is the return of renationalisation tendencies in the area of the Single Market, which is supported by, among others, an open criticism of the foundations of EU integration or considerations on withdrawal from the EU by some MS. This analysis will focus primarily on the effects that renationalisation may have on the free movement of persons. The free movement of persons is one of the key issues for the development of the European integration. It is still subject to theoretical reflections, new doubts and practical issues. The latest developments in politics, law and jurisprudence demonstrate the need to reflect on the attempts to redefine certain principles regarding migrant EU workers and their protection against nationality-based discrimination.
Keywords: European law, European Union, common market, free movement of workers, posting of workers, case law.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 10781296 Corporate Governance Role of Audit Committees in the Banking Sector: Evidence from Libya
Authors: Abdulaziz Abdulsaleh
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This study aims at identifying the practices that should be taken into consideration by audit committees as a tool of corporate governance in Libyan commercial banks by investigating various perceptions on this topic. The study is based on a questionnaire submitted to audit committees ‘members at Libyan commercial banks, directors of internal audit departments as well as members of board of directors at these banks in addition to a number of external auditors and academic staff from Libyan universities. The study reveals that the role of audit committees has to be shifted from traditional areas of accounting to a broader role including functions related to financial reporting, audit planning, support the independence of internal and external auditors, acting as a channel of communication between external auditors and board of directors, reviewing external audit, and evaluating internal control systems. Although the study is a starting point in developing a framework of good audit committees’ practices in Libya, it is believed that the adoption of its results can result in enhancing the corporate governance practices not only in the banking sector but also in the entire corporate sector in Libya.
Keywords: Audit committees, Corporate Governance, Commercial Banks, Libya.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 46291295 Repair and Maintenance Capability and Facilities Availability for MF 285 Tractor Operators in North of Khouzestan Province
Authors: Fatemeh Afsharnia, Mohammad Amin Asoodar, Abbas Abdeshahi, Afshin Marzban
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A repairable mechanical system (as agricultural tractor) is subject to deterioration or repeated failure and needs a repair shops and also operator’s capability for the repair and maintenance operations. Data are based on field visits and interviews with 48MF 285 tractor operators from 14 villages collected in north of Khouzestan province. The results showed that most operators were lack the technical skill to service and repair tractors due to insufficient training, specific education and work experience. Inadequate repair and maintenance facilities, such as workshops, mechanics and spare parts depots cause delays in repair work in the survey areas. Farmers do not keep accurate service records and most of them disregard proper maintenance and service of their tractors, such as changing engine oil without following the manufacturer’s recommendations. Since, Repair and maintenance facilities should be established in village areas to guarantee timely repair in case of breakdowns and to make spare parts available at low price. The operators should keep service records accurately and adhere to maintenance and service schedules according to the manufacturer’s instructions. They should also be encouraged to do the service and maintain their tractors properly.Keywords: Operators’ capability, Facilities availability, Repair and maintenance, MF 285 tractors.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 18351294 Development of Efficient Fungal Biomass-Degrading Enzyme Mixtures for Saccharification of Local Lignocellulosic Feedstock
Authors: W. Wanmolee, W. Sornlake, N. Laosiripojana, V. Champreda
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Conversion of lignocellulosic biomass is the basis process for production of fuels, chemicals and materials in the sustainable biorefinery industry. Saccharification of lignocellulosic biomass is an essential step which produces sugars for further conversion to target value-added products e.g. bio-ethanol, bio-plastic, g-valerolactone (GVL), 5-hydroxymethylfuroic acid (HMF), levulinic acid, etc. The goal of this work was to develop an efficient enzyme for conversion of biomass to reducing sugar based on crude fungal enzyme from Chaetomium globosum BCC5776 produced by submerged fermentation and evaluate its activity comparing to a commercial Acremonium cellulase. Five local biomasses in Thailand: rice straw, sugarcane bagasse, corncobs, corn stovers, and palm empty fruit bunches were pretreated and hydrolyzed with varying enzyme loadings. Saccharification of the biomass led to different reducing sugar levels from 115 mg/g to 720 mg/g from different types of biomass using cellulase dosage of 9 FPU/g. The reducing sugar will be further employed as sugar feedstock for production of ethanol or commodity chemicals. This work demonstrated the use of promising enzyme candidate for conversion of local lignocellulosic biomass in biorefinery industry.
Keywords: Biomass, Cellulase, Chaetomiun glubosum, Saccharification.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 23771293 Designing and Analyzing Sensor and Actuator of a Nano/Micro-System for Fatigue and Fracture Characterization of Nanomaterials
Authors: Mohammad Reza Zamani Kouhpanji
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This paper presents a MEMS/NEMS device for fatigue and fracture characterization of nanomaterials. This device can apply static loads, cyclic loads, and their combinations in nanomechanical experiments. It is based on the electromagnetic force induced between paired parallel wires carrying electrical currents. Using this concept, the actuator and sensor parts of the device were designed and analyzed while considering the practical limitations. Since the PWCC device only uses two wires for actuation part and sensing part, its fabrication process is extremely easier than the available MEMS/NEMS devices. The total gain and phase shift of the MEMS/NEMS device were calculated and investigated. Furthermore, the maximum gain and sensitivity of the MEMS/NEMS device were studied to demonstrate the capability and usability of the device for wide range of nanomaterials samples. This device can be readily integrated into SEM/TEM instruments to provide real time study of the mechanical behaviors of nanomaterials as well as their fatigue and fracture properties, softening or hardening behaviors, and initiation and propagation of nanocracks.
Keywords: Sensors and actuators, MEMS/NEMS devices, fatigue and fracture nanomechanical testing device, static and cyclic nanomechanical testing device.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 11081292 Optimal Retrofit Design of Reinforced Concrete Frame with Infill Wall Using Fiber Reinforced Plastic Materials
Authors: Sang Wook Park, Se Woon Choi, Yousok Kim, Byung Kwan Oh, Hyo Seon Park
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Various retrofit techniques for reinforced concrete frame with infill wall have been steadily developed. Among those techniques, strengthening methodology based on diagonal FRP strips (FRP bracings) has numerous advantages such as feasibility of implementing without interrupting the building under operation, reduction of cost and time, and easy application. Considering the safety of structure and retrofit cost, the most appropriate retrofit solution is needed. Thus, the objective of this study is to suggest pareto-optimal solution for existing building using FRP bracings. To find pareto-optimal solution analysis, NSGA-II is applied. Moreover, the seismic performance of retrofit building is evaluated. The example building is 5-storey, 3-bay RC frames with infill wall. Nonlinear static pushover analyses are performed with FEMA 356. The criterion of performance evaluation is inter-story drift ratio at the performance level IO, LS, CP. Optimal retrofit solutions is obtained for 32 individuals and 200 generations. Through the proposed optimal solutions, we confirm the improvement of seismic performance of the example building.
Keywords: Retrofit, FRP bracings, reinforced concrete frame with infill wall, seismic performance evaluation, NSGA-II.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 20421291 Direction of Arrival Estimation Based on a Single Port Smart Antenna Using MUSIC Algorithm with Periodic Signals
Authors: Chen Sun, Nemai Chandra Karmakar
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A novel direction-of-arrival (DOA) estimation technique, which uses a conventional multiple signal classification (MUSIC) algorithm with periodic signals, is applied to a single RF-port parasitic array antenna for direction finding. Simulation results show that the proposed method gives high resolution (1 degree) DOA estimation in an uncorrelated signal environment. The novelty lies in that the MUSIC algorithm is applied to a simplified antenna configuration. Only one RF port and one analogue-to-digital converter (ADC) are used in this antenna, which features low DC power consumption, low cost, and ease of fabrication. Modifications to the conventional MUSIC algorithm do not bring much additional complexity. The proposed technique is also free from the negative influence by the mutual coupling between elements. Therefore, the technique has great potential to be implemented into the existing wireless mobile communications systems, especially at the power consumption limited mobile terminals, to provide additional position location (PL) services.
Keywords: Direction-of-arrival (DOA) estimation, electronically steerable parasitic array radiator (ESPAR), multiple single classifications (MUSIC), position location.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 29931290 Non-Linear Numerical Modeling of the Interaction of Twin Tunnels-Structure
Authors: A. Bayoumi, M. Abdallah, F. Hage Chehade
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Structures on the ground surface bear impact from the tunneling-induced settlement, especially when twin tunnels are constructed. The tunneling influence on the structure is considered as a critical issue based on the construction procedure and relative position of tunnels. Lebanon is suffering from a traffic phenomenon caused by the lack of transportation systems. After several traffic counts and geotechnical investigations in Beirut city, efforts aim for the construction of tunneling systems. In this paper, we present a non-linear numerical modeling of the effect of the twin tunnels constructions on the structures located at soil surface for a particular site in Beirut. A parametric study, which concerns the geometric configuration of tunnels, the distance between their centers, the construction order, and the position of the structure, is performed. The tunnel-soil-structure interaction is analyzed by using the non-linear finite element modeling software PLAXIS 2D. The results of the surface settlement and the bending moment of the structure reveal significant influence when the structure is moved away, especially in vertical aligned tunnels.Keywords: Bending moment, construction procedure, elastic modulus, relative position, soil, structure location, surface settlement, twin tunnels.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 14611289 Dependency Theory on Examining the Relationship between the United States and the Middle East: In the Case of Iran, Saudi Arabia, and Turkey
Authors: Abdelhafez Abdel Hafez
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Dependency theory was developed since 1950s, with economic concerns. It divided the world into two parts, the states of the peripheral (third world countries) and the states of the core (the developed capitalist countries). Another perspective developed to the theory with the implementation of the idea of semi-peripheral states in the new world order. With these divisions (core, peripheral, semi-peripheral) this study aims to develop a concept from the perspective of dependency theory, to understand the nature of the relationship of the U.S. with the Middle East Regions through its relation with Iran, Saudi Arabia, and Turkey. The tested countries (Saudi Arabia, Iran and Turkey) are seeking a foothold and influential role in the region. The paper argued that the U.S. directs its policies toward the region, in the way to guarantee no country of the region will be in semi-peripheral level (that could create competitions or danger on the U.S. interest). Therefore, U.S. policies in the region have varied from declaring war to diplomatic channels and sometimes ignoring. The paper is based on the dependency theory, and other international relations theories used to study the Middle East in the international context.
Keywords: Dependency, hegemony, imperialism, Middle East.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 549