Search results for: Statistical tool.

Authors: Richard E. Miller

Abstract:

12.7-mm thick plates of 6061-T6511 aluminum alloy and high hardness steel (528 HV) were successfully joined by a friction stir bonding process using a tungsten-rhenium stir tool. Process parameter variation experiments, which included tool design geometry, plunge and traverse rates, tool offset, spindle tilt, and rotation speed, were conducted to develop a parameter set which yielded a defect free joint. Laboratory tensile tests exhibited yield stresses which exceed the strengths of comparable AA6061-to-AA6061 fusion and friction stir weld joints. Scanning electron microscopy and energy dispersive X-ray spectroscopy analysis also show atomic diffusion at the material interface region.

Keywords: Dissimilar materials, friction stir, welding.

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Authors: Ayman M. Alaskari, Samy E. Oraby, Abdulla I. Almazrouee

Abstract:

Coated tool inserts can be considered as the backbone of machining processes due to their wear and heat resistance. However, defects of coating can degrade the integrity of these inserts and the number of these defects should be minimized or eliminated if possible. Recently, the advancement of coating processes and analytical tools open a new era for optimizing the coating tools. First, an overview is given regarding coating technology for cutting tool inserts. Testing techniques for coating layers properties, as well as the various coating defects and their assessment are also surveyed. Second, it is introduced an experimental approach to examine the possible coating defects and flaws of worn multicoated carbide inserts using two important techniques namely scanning electron microscopy and atomic force microscopy. Finally, it is recommended a simple procedure for investigating manufacturing defects and flaws of worn inserts.

Keywords: AFM, Coated inserts, Defects, SEM.

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Authors: Dhairya Partap Sing, Vikram Singh, Sudhir Kumar

Abstract:

This investigation proposes Friction stir welding technique to solve the fusion welding problems. Objectives of this investigation are fabrication of AA7075-10%wt. Silicon carbide (SiC) aluminum metal matrix composite and optimization of optimal process parameters of friction stir welded AA7075-10%wt. SiC Composites. Composites were prepared by the mechanical stir casting process. Experiments were performed with four process parameters such as tool rotational speed, weld speed, axial force and tool geometry considering three levels of each. The quality characteristics considered is joint efficiency (JE). The welding experiments were conducted using L₂₇ orthogonal array. An orthogonal array and design of experiments were used to give best possible welding parameters that give optimal JE. The fabricated welded joints using rotational speed of 1500 rpm, welding speed (1.3 mm/sec), axial force (7 k/n) of and tool geometry (square) give best possible results. Experimental result reveals that the tool rotation speed, welding speed and axial force are the significant process parameters affecting the welding performance. The predicted optimal value of percentage JE is 95.621. The confirmation tests also have been done for verifying the results.

Keywords: Metal matrix composite, axial force, joint efficiency, rotational speed, traverse speed, tool geometry.

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Authors: Reza Meimandi Parizi, Abdul Azim Abdul Ghani

Abstract:

The ever-growing usage of aspect-oriented development methodology in the field of software engineering requires tool support for both research environments and industry. So far, tool support for many activities in aspect-oriented software development has been proposed, to automate and facilitate their development. For instance, the AJaTS provides a transformation system to support aspect-oriented development and refactoring. In particular, it is well established that the abstract interpretation of programs, in any paradigm, pursued in static analysis is best served by a high-level programs representation, such as Control Flow Graph (CFG). This is why such analysis can more easily locate common programmatic idioms for which helpful transformation are already known as well as, association between the input program and intermediate representation can be more closely maintained. However, although the current researches define the good concepts and foundations, to some extent, for control flow analysis of aspectoriented programs but they do not provide a concrete tool that can solely construct the CFG of these programs. Furthermore, most of these works focus on addressing the other issues regarding Aspect- Oriented Software Development (AOSD) such as testing or data flow analysis rather than CFG itself. Therefore, this study is dedicated to build an aspect-oriented control flow graph construction tool called AJcFgraph Builder. The given tool can be applied in many software engineering tasks in the context of AOSD such as, software testing, software metrics, and so forth.

Keywords: Aspect-Oriented Software Development, AspectJ, Control Flow Graph, Data Flow Analysis

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Authors: Changyi Liu, Gui Wang, Matthew Dargusch

Abstract:

Helical milling operations are used to generate or enlarge boreholes by means of a milling tool. The bore diameter can be adjusted through the diameter of the helical path. The kinematics of helical milling on a three axis machine tool is analysed firstly. The relationships between processing parameters, cutting tool geometry characters with machined hole feature are formulated. The feed motion of the cutting tool has been decomposed to plane circular feed and axial linear motion. In this paper, the time varying cutting forces acted on the side cutting edges and end cutting edges of the flat end cylinder miller is analysed using a discrete method separately. These two components then are combined to produce the cutting force model considering the complicated interaction between the cutters and workpiece. The time varying cutting force model describes the instantaneous cutting force during processing. This model could be used to predict cutting force, calculate statics deflection of cutter and workpiece, and also could be the foundation of dynamics model and predicting chatter limitation of the helical milling operations.

Keywords: Helical milling, Hole machining, Cutting force, Analytical model, Time domain

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Authors: N. Sopipan

Abstract:

In this paper, we study the rainfall using a time series for weather stations in Nakhon Ratchasima province in Thailand by various statistical methods to enable us to analyse the behaviour of rainfall in the study areas. Time-series analysis is an important tool in modelling and forecasting rainfall. The ARIMA and Holt-Winter models were built on the basis of exponential smoothing. All the models proved to be adequate. Therefore it is possible to give information that can help decision makers establish strategies for the proper planning of agriculture, drainage systems and other water resource applications in Nakhon Ratchasima province. We obtained the best performance from forecasting with the ARIMA Model(1,0,1)(1,0,1)12.

Keywords: ARIMA Models, Exponential Smoothing, Holt- Winter model.

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Authors: R. Alipour, F. Nadjarian, A. Alinaghizade

Abstract:

Considering complexity of products, new geometrical design and investment tolerances that are necessary, measuring and dimensional controlling involve modern and more precise methods. Photo digitizing method using two cameras to record pictures and utilization of conventional method named “cloud points" and data analysis by the use of ATOUS software, is known as modern and efficient in mentioned context. In this paper, benefits of photo digitizing method in evaluating sampling of machining processes have been put forward. For example, assessment of geometrical integrity surface in 5-axis milling process and measurement of carbide tool wear in turning process, can be can be brought forward. Advantages of this method comparing to conventional methods have been expressed.

Keywords: photo digitizing, tool wear, geometrical integrity, cloud points

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Authors: M. Khalid Imran, Syed Masood, Milan Brandt, Sudip Bhattacharya, Jyotirmoy Mazumder

Abstract:

In the present investigation, H13 tool steel has been deposited on copper alloy substrate using both CO2 and diode laser. A detailed parametric analysis has been carried out in order to find out optimum processing zone for coating defect free H13 tool steel on copper alloy substrate. Followed by parametric optimization, the microstructure and microhardness of the deposited clads have been evaluated. SEM micrographs revealed dendritic microstructure in both clads. However, the microhardness of CO2 laser deposited clad was much higher compared to diode laser deposited clad.

Keywords: CO2 laser, Diode laser, Direct Metal Deposition, Microstructure, Microhardness, Porosity.

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Authors: K. Westmoreland Bowers, Matthew W. Ragas, Jeffrey C. Neely

Abstract:

The purpose of this study was to assess the value of Second Life among post-secondary instructors with experience using Second Life as an educational tool. Using Everett Rogers-s diffusion of innovations theory, survey respondents (N = 162), were divided into three adopter categories: innovators, early adopters and the early majority. Respondents were from 15 countries and 25 academic disciplines, indicating the considerable potential this innovation has to be adopted across many different borders and in many areas of academe. Nearly 94% of respondents said they plan to use Second Life again as an educational tool. However, no significant differences were found in instructors- levels of satisfaction with Second Life as an educational tool or their perceived effect on student learning across adopter categories. On the other hand, instructors who conducted class fully in Second Life were significantly more satisfied than those who used Second Life as only a small supplement to a real-world class. Overall, personal interest factors, rather than interpersonal communication factors, most influenced respondents- decision to adopt Second Life as an educational tool. In light of these findings, theoretical implications are discussed and practical suggestions are provided.

Keywords: Second Life, Virtual Worlds, Educational Technology, Diffusion of Innovations

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Authors: Fariba Esfandiary, Ghafoor Aghaie, Ali Dolati Mehr

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Wheat prediction was carried out using different meteorological variables together with agro meteorological indices in Ardebil district for the years 2004-2005 & 2005–2006. On the basis of correlation coefficients, standard error of estimate as well as relative deviation of predicted yield from actual yield using different statistical models, the best subset of agro meteorological indices were selected including daily minimum temperature (Tmin), accumulated difference of maximum & minimum temperatures (TD), growing degree days (GDD), accumulated water vapor pressure deficit (VPD), sunshine hours (SH) & potential evapotranspiration (PET). Yield prediction was done two months in advance before harvesting time which was coincide with commencement of reproductive stage of wheat (5th of June). It revealed that in the final statistical models, 83% of wheat yield variability was accounted for variation in above agro meteorological indices.

Keywords: Wheat yields prediction, agro meteorological indices, statistical models

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Authors: Amiel Satvedi, Richard Pyne

Abstract:

Injuries in professional sports occur on a regular basis. Some may be minor while others can cause huge impact on a player’s career and earning potential. In soccer, there is a high risk of players picking up injuries during game time. This research work seeks to help soccer players reduce the risk of getting injured by predicting the likelihood of injury while playing in the near future and then providing recommendations for intervention. The injury prediction tool will use a soccer player’s number of minutes played on the field, number of appearances, distance covered and performance data for the current and previous seasons as variables to conduct statistical analysis and provide injury predictive results using a machine learning linear regression model.

Keywords: Injury predictor, soccer injury prevention, machine learning in soccer, big data in soccer.

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Authors: Selvam M, Natarajan. A M, Thangarajan R

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Parsing is important in Linguistics and Natural Language Processing to understand the syntax and semantics of a natural language grammar. Parsing natural language text is challenging because of the problems like ambiguity and inefficiency. Also the interpretation of natural language text depends on context based techniques. A probabilistic component is essential to resolve ambiguity in both syntax and semantics thereby increasing accuracy and efficiency of the parser. Tamil language has some inherent features which are more challenging. In order to obtain the solutions, lexicalized and statistical approach is to be applied in the parsing with the aid of a language model. Statistical models mainly focus on semantics of the language which are suitable for large vocabulary tasks where as structural methods focus on syntax which models small vocabulary tasks. A statistical language model based on Trigram for Tamil language with medium vocabulary of 5000 words has been built. Though statistical parsing gives better performance through tri-gram probabilities and large vocabulary size, it has some disadvantages like focus on semantics rather than syntax, lack of support in free ordering of words and long term relationship. To overcome the disadvantages a structural component is to be incorporated in statistical language models which leads to the implementation of hybrid language models. This paper has attempted to build phrase structured hybrid language model which resolves above mentioned disadvantages. In the development of hybrid language model, new part of speech tag set for Tamil language has been developed with more than 500 tags which have the wider coverage. A phrase structured Treebank has been developed with 326 Tamil sentences which covers more than 5000 words. A hybrid language model has been trained with the phrase structured Treebank using immediate head parsing technique. Lexicalized and statistical parser which employs this hybrid language model and immediate head parsing technique gives better results than pure grammar and trigram based model.

Keywords: Hybrid Language Model, Immediate Head Parsing, Lexicalized and Statistical Parsing, Natural Language Processing, Parts of Speech, Probabilistic Context Free Grammar, Tamil Language, Tree Bank.

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Authors: Abdulhamit Donder, Erhan Ilhan Konukseven

Abstract:

Grinding operation is performed in order to obtain desired surfaces precisely in machining process. The needed relative motion between the cutting tool and the workpiece is generally created either by the movement of the cutting tool or by the movement of the workpiece or by the movement of both of them as in our case. For all these cases, the coherence level between the movements and the interaction forces is a key influential parameter for efficient grinding. Therefore, in this work, spectral coherence analysis has been performed to investigate the coherence level between grinding interaction forces and the movement of the workpiece on our robotic-grinding experimental setup in METU Mechatronics Laboratory.

Keywords: Coherence analysis, correlation, FFT, grinding, Hanning window, machining, Piezo actuator, reverse arrangements test, spectral analysis.

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Authors: A. Falsafain, S. M. Taheri, M. Mashinchi

Abstract:

Using a set of confidence intervals, we develop a common approach, to construct a fuzzy set as an estimator for unknown parameters in statistical models. We investigate a method to derive the explicit and unique membership function of such fuzzy estimators. The proposed method has been used to derive the fuzzy estimators of the parameters of a Normal distribution and some functions of parameters of two Normal distributions, as well as the parameters of the Exponential and Poisson distributions.

Keywords: Confidence interval. Fuzzy number. Fuzzy estimation.

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Authors: Robert Cep, Lenka Ocenasova, Jana Novakova, Karel Kouril, Jan Valicek, Branimir Barisic

Abstract:

This paper deals with the problem of thermal and mechanical shocks, which rising during operation, mostly at interrupted cut. Here will be solved their impact on the cutting edge tool life, the impact of coating technology on resistance to shocks and experimental determination of tool life in heating flame. Resistance of removable cutting edges against thermal and mechanical shock is an important indicator of quality as well as its abrasion resistance. Breach of the edge or its crumble may occur due to cyclic loading. We can observe it not only during the interrupted cutting (milling, turning areas abandoned hole or slot), but also in continuous cutting. This is due to the volatility of cutting force on cutting. Frequency of the volatility in this case depends on the type of rising chips (chip size element). For difficult-to-machine materials such as austenitic steel particularly happened at higher cutting speeds for the localization of plastic deformation in the shear plane and for the inception of separate elements substantially continuous chips. This leads to variations of cutting forces substantially greater than for other types of steel.

Keywords: Cutting Tool Life, Heating, Mechanical Shocks, Thermal Shocks

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Authors: Mohammad Ahmed Rehmatullah

Abstract:

The aim of this paper is to discuss a low-cost methodology that can predict traffic flow conflicts and quantitatively rank crash expectancies (based on relative probability) for various traffic facilities. This paper focuses on the application of statistical distributions to model traffic flow and Monte Carlo techniques to simulate traffic and discusses how to create a tool in order to predict the possibility of a traffic crash. A low-cost data collection methodology has been discussed for the heterogeneous traffic flow that exists and a GIS platform has been proposed to thematically represent traffic flow from simulations and the probability of a crash. Furthermore, discussions have been made to reflect the dynamism of the model in reference to its adaptability, adequacy, economy, and efficiency to ensure adoption.

Keywords: Heterogeneous traffic data collection, Monte CarloSimulation, Traffic Flow Modeling, GIS.

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Authors: Norah Almubairik, Wadha Almattar, Amani Alqarni

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Social media applications are increasingly being used in our everyday communications. These applications utilise end-to-end encryption mechanisms which make them suitable tools for criminals to exchange messages. These messages are preserved in the volatile memory until the device is restarted. Therefore, volatile forensics has become an important branch of digital forensics. In this study, the WormHex tool was developed to inspect the memory dump files for Windows and Mac based workstations. The tool supports digital investigators by enabling them to extract valuable data written in Arabic and English through web-based WhatsApp and Twitter applications. The results confirm that social media applications write their data into the memory, regardless of the operating system running the application, with there being no major differences between Windows and Mac.

Keywords: Volatile memory, REGEX, digital forensics, memory acquisition

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Authors: Nino Abesadze, Marine Mindorashvili, Nino Paresashvili

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The main purpose of the article is to make complex statistical analysis of tourist expenses of foreign visitors. We used mixed technique of selection that implies rules of random and proportional selection. Computer software SPSS was used to compute statistical data for corresponding analysis. Corresponding methodology of tourism statistics was implemented according to international standards. Important information was collected and grouped from the major Georgian airports. Techniques of statistical observation were prepared. A representative population of foreign visitors and a rule of selection of respondents were determined. We have a trend of growth of tourist numbers and share of tourists from post-soviet countries constantly increases. Level of satisfaction with tourist facilities and quality of service has grown, but still we have a problem of disparity between quality of service and prices. The design of tourist expenses of foreign visitors is diverse; competitiveness of tourist products of Georgian tourist companies is higher.

Keywords: Tourist, expenses, methods, statistics, analysis.

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Authors: Md. Z. Alam, Devi R. Asih, Md. N. Salleh

Abstract:

Immobilization of lipase enzyme produced from palm oil mill effluent (POME) by the activated carbon (AC) among the low cost support materials was optimized. The results indicated that immobilization of 94% was achieved by AC as the most suitable support material. A sequential optimization strategy based on a statistical experimental design, including one-factor-at-a-time (OFAT) method was used to determine the equilibrium time. Three components influencing lipase immobilization were optimized by the response surface methodology (RSM) based on the face-centered central composite design (FCCCD). On the statistical analysis of the results, the optimum enzyme concentration loading, agitation rate and carbon active dosage were found to be 30 U/ml, 300 rpm and 8 g/L respectively, with a maximum immobilization activity of 3732.9 U/g-AC after 2 hrs of immobilization. Analysis of variance (ANOVA) showed a high regression coefficient (R²) of 0.999, which indicated a satisfactory fit of the model with the experimental data. The parameters were statistically significant at p<0.05.

Keywords: Activated carbon, adsorption, immobilization, POME based lipase.

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Authors: Gabriela-Alina Dumitrel, Teodor Todinca, Carmen Holotescu, Cosmina-Mariana Militaru

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The paper presents a computational tool developed for the evaluation of technical and economic advantages of an innovative cleaning and conditioning technology of fluidized bed steam/oxygen gasifiers outlet product gas. This technology integrates into a single unit the steam gasification of biomass and the hot gas cleaning and conditioning system. Both components of the computational tool, process flowsheet and economic evaluator, have been developed under IPSEpro software. The economic model provides information that can help potential users, especially small and medium size enterprises acting in the regenerable energy field, to decide the optimal scale of a plant and to better understand both potentiality and limits of the system when applied to a wide range of conditions.

Keywords: biomass, CHP units, economic evaluation, gasification.

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Authors: Ammar Ayad Issa Al-Rifaie, Zuhreya Muazu, Maysam Ali Abdulwahid, Dermot Gleeson

Abstract:

The aim of this audit was to examine the efficiency of alcohol history documentation and screening for hazardous drinkers at the Medical Admission Unit (MAU) of Northern General Hospital (NGH), Sheffield, to identify any potential for enhancing clinical practice. Data were collected from medical clerking sheets, ICE system and directly from 82 patients by three junior medical doctors using both CAGE questionnaire and AUDIT-C tool for newly admitted patients to MAU in NGH, in the period between January and March 2015. Alcohol consumption was documented in around two-third of the patient sample and this was documented fairly accurately by health care professionals. Some used subjective words such as 'social drinking' in the alcohol units’ section of the history. CAGE questionnaire was applied to only four patients and none of the patients had documented advice, education or referral to an alcohol liaison team. AUDIT-C tool had identified 30.4%, while CAGE 10.9%, of patients admitted to the NGH MAU as hazardous drinkers. The amount of alcohol the patient consumes positively correlated with the score of AUDIT-C (Pearson correlation 0.83). Re-audit is planned to be carried out after integrating AUDIT-C tool as labels in the notes and presenting a brief teaching session to junior doctors. Alcohol misuse screening is not adequately undertaken and no appropriate action is being offered to hazardous drinkers. CAGE questionnaire is poorly applied to patients and when satisfactory and adequately used has low sensitivity to detect hazardous drinkers in comparison with AUDIT-C tool. Re-audit of alcohol screening practice after introducing AUDIT-C tool in clerking sheets (as labels) is required to compare the findings and conclude the audit cycle.

Keywords: Alcohol screening, AUDIT-C, CAGE, Hazardous drinking.

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Authors: M. Rahmati, S.M. Mirzababaei

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With the advance of information technology in the new era the applications of Internet to access data resources has steadily increased and huge amount of data have become accessible in various forms. Obviously, the network providers and agencies, look after to prevent electronic attacks that may be harmful or may be related to terrorist applications. Thus, these have facilitated the authorities to under take a variety of methods to protect the special regions from harmful data. One of the most important approaches is to use firewall in the network facilities. The main objectives of firewalls are to stop the transfer of suspicious packets in several ways. However because of its blind packet stopping, high process power requirements and expensive prices some of the providers are reluctant to use the firewall. In this paper we proposed a method to find a discriminate function to distinguish between usual packets and harmful ones by the statistical processing on the network router logs. By discriminating these data, an administrator may take an approach action against the user. This method is very fast and can be used simply in adjacent with the Internet routers.

Keywords: Data Mining, Firewall, Optimization, Packetclassification, Statistical Pattern Recognition.

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Authors: Jui P. Hung, Yuan L. Lai, Hui T. You

Abstract:

Chatter vibration has been a troublesome problem for a machine tool toward the high precision and high speed machining. Essentially, the machining performance is determined by the dynamic characteristics of the machine tool structure and dynamics of cutting process, which can further be identified in terms of the stability lobe diagram. Therefore, realization on the machine tool dynamic behavior can help to enhance the cutting stability. To assess the dynamic characteristics and machining stability of a vertical milling system under the influence of a linear guide, this study developed a finite element model integrated the modeling of linear components with the implementation of contact stiffness at the rolling interface. Both the finite element simulations and experimental measurements reveal that the linear guide with different preload greatly affects the vibration behavior and milling stability of the vertical column spindle head system, which also clearly indicate that the predictions of the machining stability agree well with the cutting tests. It is believed that the proposed model can be successfully applied to evaluate the dynamics performance of machine tool systems of various configurations.

Keywords: Machining stability, Vertical milling machine, Linearguide, Contact stiffness.

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Authors: T. C. Manjunath, C. Ardil

Abstract:

This paper presents an efficient method of obtaining a straight-line motion in the tool configuration space using an articulated robot between two specified points. The simulation results & the implementation results show the effectiveness of the method.

Keywords: Bounded deviation algorithm, Straight line motion, Tool configuration space, Joint space, TCV.

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Authors: Ma. Rosario Concepcion O. Ang, Luis Caezar Ian K. Panganiban, Charmyne B. Mamador, Oliver Dan G. De Luna, Michael D. Bausas, Joselito P. Cruz

Abstract:

PhilSHORE is a multi-site, multi-device and multicriteria decision support tool designed to support the development of tidal current energy in the Philippines. Its platform is based on Geographic Information Systems (GIS) which allows for the collection, storage, processing, analyses and display of geospatial data. Combining GIS tools with open source web development applications, PhilSHORE becomes a webGIS-based marine spatial planning tool. To date, PhilSHORE displays output maps and graphs of power and energy density, site suitability and site-device analysis. It enables stakeholders and the public easy access to the results of tidal current energy resource assessments and site suitability analyses. Results of the initial development show that PhilSHORE is a promising decision support tool for ORE project developments.

Keywords: GIS, Site Suitability Analysis, Tidal Current Energy Resource Assessment, WebGIS.

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Authors: Shuguo Yang, Xiaoyan Yang

Abstract:

It is practically significant to research the traffic flow of intersection because the capacity of intersection affects the efficiency of highway network directly. This paper analyzes the traffic conditions of an intersection in certain urban by the methods of queuing theory and statistical experiment, sets up a corresponding mathematical model and compares it with the actual values. The result shows that queuing theory is applied in the study of intersection traffic flow and it can provide references for the other similar designs.

Keywords: Intersection, Queuing theory, Statistical experiment, System metrics.

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Authors: Eduardo N. Velloso, Fernando M. N. Dantas, Luciano S. Barros

Abstract:

A common complaint from power system analysis students lies in the overly complex tools they need to learn and use just to simulate very basic systems or just to check the answers to power system calculations. The most basic power system studies are power-flow solutions and short-circuit calculations. This paper presents a simple tool with an intuitive interface to perform both these studies and assess its performance in comparison with existent commercial solutions. With this in mind, Elegant is a pure Python software tool for learning power system analysis developed for undergraduate and graduate students. It solves the power-flow problem by iterative numerical methods and calculates bolted short-circuit fault currents by modeling the network in the domain of symmetrical components. Elegant can be used with a user-friendly Graphical User Interface (GUI) and automatically generates human-readable reports of the simulation results. The tool is exemplified using a typical Brazilian regional system with 18 buses. This study performs a comparative experiment with 1 undergraduate and 4 graduate students who attempted the same problem using both Elegant and a commercial tool. It was found that Elegant significantly reduces the time and labor involved in basic power system simulations while still providing some insights into real power system designs.

Keywords: Free- and open-source software, power-flow, power system analysis, Python, short-circuit.

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Authors: Dimitris Balios, Stefanos Tantos

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Economic growth and social evolution are connected to trust relationships in a society. The quality of the accounting information, the tax information system and the tax audit mechanism evolve multiple benefits in an economy. Tax evasion, the illegal practice where people and companies do not pay taxes, is a crime because of the negative effect in economy and society. In this paper, we describe a theoretical framework on the characteristics of a fair and efficient tax auditing information system which could be a tool against tax evasion, a tool for an economy to grow, especially in countries that face fluctuations in economic activity. We conclude that a fair and efficient tax auditing information system increases the reliability of tax administration, improves taxpayers’ tax compliance and causes a developmental trajectory for the economy.

Keywords: Auditing information system, auditing mechanism, tax evasion, taxation, quality of accounting information.

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Authors: Jui-Pin Hung, Qiao-Wen Chang, Kung-Da Wu, Yong-Run Chen

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This study was aimed to investigate the machining stability of a spindle tool with different preloaded amount. To this end, the vibration tests were conducted on the spindle unit with different preload to assess the dynamic characteristics and machining stability of the milling machine. Current results demonstrate that the tool tip frequency response characteristics and the machining stabilities in X and Y direction are affected to change due to the different preload of spindle bearings. As found from the results, a high preloaded spindle tool shows higher limited cutting depth at mid position, while a spindle with low preload shows a higher limited depth. This indicates that the machining stability of a milling machine is affected to vary by the spindle unit when it was assembled with different bearing preload.

Keywords: Dynamic compliance, Bearing preload, Machining stability.

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Authors: Markus Siepermann, Christoph Siepermann

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This paper presents the concept and realisation of an e-learning tool that provides predefined or automatically generated exercises concerning logistics cost accounting. Students may practise where and whenever they like to via the Internet. Their solutions are marked automatically by the tool while considering consecutive faults and without any intervention of lecturers.

Keywords: Automatic marking, e-learning environment, onlinepracticing, randomly-generated exercises.

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