Search results for: Small Island Developing States
1314 Numerical Simulations of Electronic Cooling with In-Line and Staggered Pin Fin Heat Sinks
Authors: Yue-Tzu Yang, Hsiang-Wen Tang, Jian-Zhang Yin, Chao-Han Wu
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Three-dimensional incompressible turbulent fluid flow and heat transfer of pin fin heat sinks using air as a cooling fluid are numerically studied in this study. Two different kinds of pin fins are compared in the thermal performance, including circular and square cross sections, both are in-line and staggered arrangements. The turbulent governing equations are solved using a control-volume- based finite-difference method. Subsequently, numerical computations are performed with the realizable k - ԑ turbulence for the parameters studied, the fin height H, fin diameter D, and Reynolds number (Re) in the range of 7 ≤ H ≤ 10, 0.75 ≤ D ≤ 2, 2000 ≤ Re ≤ 126000 respectively. The numerical results are validated with available experimental data in the literature and good agreement has been found. It indicates that circular pin fins are streamlined in comparing with the square pin fins, the pressure drop is small than that of square pin fins, and heat transfer is not as good as the square pin fins. The thermal performance of the staggered pin fins is better than that of in-line pin fins because the staggered arrangements produce large disturbance. Both in-line and staggered arrangements show the same behavior for thermal resistance, pressure drop, and the entropy generation.
Keywords: Pin-fin, heat sinks, simulations, turbulent flow.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 12691313 Computational Model for Predicting Effective siRNA Sequences Using Whole Stacking Energy (% G) for Gene Silencing
Authors: Reena Murali, David Peter S.
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The small interfering RNA (siRNA) alters the regulatory role of mRNA during gene expression by translational inhibition. Recent studies show that upregulation of mRNA because serious diseases like cancer. So designing effective siRNA with good knockdown effects plays an important role in gene silencing. Various siRNA design tools had been developed earlier. In this work, we are trying to analyze the existing good scoring second generation siRNA predicting tools and to optimize the efficiency of siRNA prediction by designing a computational model using Artificial Neural Network and whole stacking energy (%G), which may help in gene silencing and drug design in cancer therapy. Our model is trained and tested against a large data set of siRNA sequences. Validation of our results is done by finding correlation coefficient of experimental versus observed inhibition efficacy of siRNA. We achieved a correlation coefficient of 0.727 in our previous computational model and we could improve the correlation coefficient up to 0.753 when the threshold of whole tacking energy is greater than or equal to -32.5 kcal/mol.
Keywords: Artificial Neural Network, Double Stranded RNA, RNA Interference, Short Interfering RNA.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 26661312 Semantic Spatial Objects Data Structure for Spatial Access Method
Authors: Kalum Priyanath Udagepola, Zuo Decheng, Wu Zhibo, Yang Xiaozong
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Modern spatial database management systems require a unique Spatial Access Method (SAM) in order solve complex spatial quires efficiently. In this case the spatial data structure takes a prominent place in the SAM. Inadequate data structure leads forming poor algorithmic choices and forging deficient understandings of algorithm behavior on the spatial database. A key step in developing a better semantic spatial object data structure is to quantify the performance effects of semantic and outlier detections that are not reflected in the previous tree structures (R-Tree and its variants). This paper explores a novel SSRO-Tree on SAM to the Topo-Semantic approach. The paper shows how to identify and handle the semantic spatial objects with outlier objects during page overflow/underflow, using gain/loss metrics. We introduce a new SSRO-Tree algorithm which facilitates the achievement of better performance in practice over algorithms that are superior in the R*-Tree and RO-Tree by considering selection queries.
Keywords: Outlier, semantic spatial object, spatial objects, SSRO-Tree, topo-semantic.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 16951311 Bubble Point Pressures of CO2+Ethyl Palmitate by a Cubic Equation of State and the Wong-Sandler Mixing Rule
Authors: M. A. Sedghamiz, S. Raeissi
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This study presents three different approaches to estimate bubble point pressures for the binary system of CO2 and ethyl palmitate fatty acid ethyl ester. The first method involves the Peng-Robinson (PR) Equation of State (EoS) with the conventional mixing rule of Van der Waals. The second approach involves the PR EOS together with the Wong Sandler (WS) mixing rule, coupled with the UNIQUAC GE model. In order to model the bubble point pressures with this approach, the volume and area parameter for ethyl palmitate were estimated by the Hansen group contribution method. The last method involved the Peng-Robinson, combined with the Wong-Sandler method, but using NRTL as the GE model. Results using the Van der Waals mixing rule clearly indicated that this method has the largest errors among all three methods, with errors in the range of 3.96-6.22%. The PR-WS-UNIQUAC method exhibited small errors, with average absolute deviations between 0.95 to 1.97 percent. The PR-WS-NRTL method led to the least errors, where average absolute deviations ranged between 0.65-1.7%.
Keywords: Bubble pressure, Gibbs excess energy model, mixing rule, CO2 solubility, ethyl palmitate.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 18531310 Specific Emitter Identification Based on Refined Composite Multiscale Dispersion Entropy
Authors: Shaoying Guo, Yanyun Xu, Meng Zhang, Weiqing Huang
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The wireless communication network is developing rapidly, thus the wireless security becomes more and more important. Specific emitter identification (SEI) is an vital part of wireless communication security as a technique to identify the unique transmitters. In this paper, a SEI method based on multiscale dispersion entropy (MDE) and refined composite multiscale dispersion entropy (RCMDE) is proposed. The algorithms of MDE and RCMDE are used to extract features for identification of five wireless devices and cross-validation support vector machine (CV-SVM) is used as the classifier. The experimental results show that the total identification accuracy is 99.3%, even at low signal-to-noise ratio(SNR) of 5dB, which proves that MDE and RCMDE can describe the communication signal series well. In addition, compared with other methods, the proposed method is effective and provides better accuracy and stability for SEI.Keywords: Cross-validation support vector machine, refined composite multiscale dispersion entropy, specific emitter identification, transient signal, wireless communication device.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 8571309 Biomass Gasification and Microcogeneration Unit – EZOB Technology
Authors: Martin Lisý, Marek Baláš, Michal Špiláček, Zdeněk Skála
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This paper deals with the issue of biomass and sorted municipal waste gasification and cogeneration using hot-air turbo-set. It brings description of designed pilot plant with electrical output 80 kWe. The generated gas is burned in secondary combustion chamber located beyond the gas generator. Flue gas flows through the heat exchanger where the compressed air is heated and consequently brought to a micro turbine. Except description, this paper brings our basic experiences from operating of pilot plant (operating parameters, contributions, problems during operating, etc.). The principal advantage of the given cycle is the fact that there is no contact between the generated gas and the turbine. So there is no need for costly and complicated gas cleaning which is the main source of operating problems in direct use in combustion engines because the content of impurities in the gas causes operation problems to the units due to clogging and tarring of working surfaces of engines and turbines, which may lead as far as serious damage to the equipment under operation. Another merit is the compact container package making installation of the facility easier or making it relatively more mobile. We imagine, this solution of cogeneration from biomass or waste can be suitable for small industrial or communal applications, for low output cogeneration.
Keywords: Biomass, combustion, gasification, microcogeneration.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 18861308 The Effect of TV and Online Shopping Value on Online Patronage Intention in a Multi-channel Retail Context
Authors: Hsin-Hui Lin
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With the proliferation of multi-channel retailing, developing a better understanding of the factors that affect customers- purchase behaviors within a multi-channel retail context has become an important topic for practitioners and academics. While many studies have investigated the various customer behaviors associated with brick-and-mortar retailing, online retailing, and brick-and-click retailing, little research has explored how customer shopping value perceptions influence online purchase behaviors within the TV-and-online retail environment. The main purpose of this study is to investigate the influence of TV and online shopping values on online patronage intention. Data collected from 116 respondents in Taiwan are tested against the research model using the partial least squares (PLS) approach. The results indicate that utilitarian and hedonic TV shopping values have indirect, positive influences on online patronage intention through their online counterparts in the TV-and-online retail context. The findings of this study provide several important theoretical and practical implications for multi-channel retailing.
Keywords: Multi-channel retailing, utilitarian shopping value, hedonic shopping value, online purchase
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 28151307 A Novel Computer Vision Method for Evaluating Deformations of Fibers Cross Section in False Twist Textured Yarns
Authors: Dariush Semnani, Mehdi Ahangareianabhari, Hossein Ghayoor
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In recent five decades, textured yarns of polyester fiber produced by false twist method are the most important and mass-produced manmade fibers. There are many parameters of cross section which affect the physical and mechanical properties of textured yarns. These parameters are surface area, perimeter, equivalent diameter, large diameter, small diameter, convexity, stiffness, eccentricity, and hydraulic diameter. These parameters were evaluated by digital image processing techniques. To find trends between production criteria and evaluated parameters of cross section, three criteria of production line have been adjusted and different types of yarns were produced. These criteria are temperature, drafting ratio, and D/Y ratio. Finally the relations between production criteria and cross section parameters were considered. The results showed that the presented technique can recognize and measure the parameters of fiber cross section in acceptable accuracy. Also, the optimum condition of adjustments has been estimated from results of image analysis evaluation.Keywords: Computer Vision, Cross Section Analysis, Fibers Deformation, Textured Yarn
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 16471306 Commercialization of Technologies, Productivity and Problems of Technological Audit in the Russian Economy
Authors: E. A. Tkachenko, E. M. Rogova, A. S. Osipenko
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The problems of technological development for the Russian Federation take on special significance in the context of modernization of the production base. The complexity of the position of the Russian economy is that it cannot be attributed fully to developing ones. Russia is a strong industrial power that has gone through the processes of destructive de-industrialization in the conditions of changing its economic and political structure. The need to find ways for re-industrialization is not a unique task for the economies of industrially developed countries. Under the influence of production outsourcing for 20 years, the industrial potential of leading economies of the world was regressed against the backdrop of the ascent of China, a new industrial giant. Therefore, methods, tools, and techniques utilized for industrial renaissance in EU may be used to achieve a technological leap in the Russian Federation, especially since the temporary gap of 5-7 years makes it possible to analyze best practices and use those technological transfer tools that have shown the greatest efficiency. In this article, methods of technological transfer are analyzed, the role of technological audit is justified, and factors are analyzed that influence the successful process of commercialization of technologies.
Keywords: Technological transfer, productivity, technological audit, commercialization of technologies.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 8151305 An Evaluation of Tourism Education in Nigeria’s Higher Institutions
Authors: Eldah Ephraim Buba
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This paper evaluated the quality of tourism education in Nigeria higher education. The problem of poor quality of tourism education in Nigeria’s higher institutions prompted the study. Archival research was used with evaluation reports as secondary data, twenty evaluation reports for different polytechnics from the National board for technical education (NBTE) from 1995-2012 were assessed. The evidence from the documents shows that the quality of teaching and evaluation is fair. The programmes resources are fairly good, and most of the teachers do not have a postgraduate qualification in tourism related courses. It is therefore recommended that the institutions running tourism programmes in Nigeria need to introduce self -assessment of programmes and not rely on the NBTE accreditation which comes up in three years. Also there is need for a staff development policy that will encourage Tourism educators to further their education; The Tertiary Educational Trust Fund (TETFUND) should focus on developing staff of tourism education because it is an area of study in Nigeria that lacks qualified personnel. With the way higher institution in Nigeria are finding interest in tourism programmes, having good quality programmes will not only produce better professionals but it will help in offering better services in the industry and maximizing the impacts of the business.
Keywords: Education, evaluation tourism, quality.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 9241304 Numerical Analysis of Concrete Crash Barriers
Authors: J. Kala, P. Hradil, V. Salajka
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Reinforced concrete crash barriers used in road traffic must meet a number of criteria. Crash barriers are laid lengthwise, one behind another, and joined using specially designed steel locks. While developing BSV reinforced concrete crash barriers (type ŽPSV), experiments and calculations aimed to optimize the shape of a newly designed lock and the reinforcement quantity and distribution in a crash barrier were carried out. The tension carrying capacity of two parallelly joined locks was solved experimentally. Based on the performed experiments, adjustments of nonlinear properties of steel were performed in the calculations. The obtained results served as a basis to optimize the lock design using a computational model that takes into account the plastic behaviour of steel and the influence of the surrounding concrete [6]. The response to the vehicle impact has been analyzed using a specially elaborated complex computational model, comprising both the nonlinear model of the damping wall or crash barrier and the detailed model of the vehicle [7].Keywords: Crash Barrier, impact, static analysis, concrete nonlinear model.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 32441303 A Comparative Study on the Impact of Global Warming of Applying Low Carbon Factor Concrete Products
Authors: Su-Hyun Cho, Chang-U Chae
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Environmental impact assessment techniques have been developed as a result of the worldwide efforts to reduce the environmental impact of global warming. By using the quantification method in the construction industry, it is now possible to manage the greenhouse gas is to systematically evaluate the impact on the environment over the entire construction process. In particular, the proportion of greenhouse gas emissions at the production stage of construction material occupied is high, and efforts are needed in particular in the construction field. In this research, intended for concrete products for the construction materials, by using the LCA method, we compared the results of environmental impact assessment and carbon emissions of developing products that have been applied low-carbon technologies compared to existing products. As a results, by introducing a raw material of industrial waste, showed carbon reduction. Through a comparison of the carbon emission reduction effect of low carbon technologies, it is intended to provide academic data for the evaluation of greenhouse gases in the construction sector and the development of low carbon technologies of the future.
Keywords: CO2 Emissions, CO2 Reduction, Ready-mixed Concrete, Environmental Impact Assessment.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 20581302 Fast Adjustable Threshold for Uniform Neural Network Quantization
Authors: Alexander Goncharenko, Andrey Denisov, Sergey Alyamkin, Evgeny Terentev
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The neural network quantization is highly desired procedure to perform before running neural networks on mobile devices. Quantization without fine-tuning leads to accuracy drop of the model, whereas commonly used training with quantization is done on the full set of the labeled data and therefore is both time- and resource-consuming. Real life applications require simplification and acceleration of quantization procedure that will maintain accuracy of full-precision neural network, especially for modern mobile neural network architectures like Mobilenet-v1, MobileNet-v2 and MNAS. Here we present a method to significantly optimize training with quantization procedure by introducing the trained scale factors for discretization thresholds that are separate for each filter. Using the proposed technique, we quantize the modern mobile architectures of neural networks with the set of train data of only ∼ 10% of the total ImageNet 2012 sample. Such reduction of train dataset size and small number of trainable parameters allow to fine-tune the network for several hours while maintaining the high accuracy of quantized model (accuracy drop was less than 0.5%). Ready-for-use models and code are available in the GitHub repository.Keywords: Distillation, machine learning, neural networks, quantization.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 7321301 Developing Road Performance Measurement System with Evaluation Instrument
Authors: Kati Kõrbe Kaare, Kristjan Kuhi, Ott Koppel
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Transportation authorities need to provide the services and facilities that are critical to every country-s well-being and development. Management of the road network is becoming increasingly challenging as demands increase and resources are limited. Public sector institutions are integrating performance information into budgeting, managing and reporting via implementing performance measurement systems. In the face of growing challenges, performance measurement of road networks is attracting growing interest in many countries. The large scale of public investments makes the maintenance and development of road networks an area where such systems are an important assessment tool. Transportation agencies have been using performance measurement and modeling as part of pavement and bridge management systems. Recently the focus has been on extending the process to applications in road construction and maintenance systems, operations and safety programs, and administrative structures and procedures. To eliminate failure and dysfunctional consequences the importance of obtaining objective data and implementing evaluation instrument where necessary is presented in this paperKeywords: Key performance indicators, performance measurement system, evaluation, system architecture.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 20111300 Providing Medical Information in Braille: Research and Development of Automatic Braille Translation Program for Japanese “eBraille“
Authors: Aki Sugano, Mika Ohta, Mineko Ikegami, Kenji Miura, Sayo Tsukamoto, Akihiro Ichinose, Toshiko Ohshima, Eiichi Maeda, Masako Matsuura, Yutaka Takao
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Along with the advances in medicine, providing medical information to individual patient is becoming more important. In Japan such information via Braille is hardly provided to blind and partially sighted people. Thus we are researching and developing a Web-based automatic translation program “eBraille" to translate Japanese text into Japanese Braille. First we analyzed the Japanese transcription rules to implement them on our program. We then added medical words to the dictionary of the program to improve its translation accuracy for medical text. Finally we examined the efficacy of statistical learning models (SLMs) for further increase of word segmentation accuracy in braille translation. As a result, eBraille had the highest translation accuracy in the comparison with other translation programs, improved the accuracy for medical text and is utilized to make hospital brochures in braille for outpatients and inpatients.
Keywords: Automatic Braille translation, Medical text, Partially sighted people.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 16011299 Exploring the Situational Approach to Decision Making: User eConsent on a Health Social Network
Authors: W. Rowan, Y. O’Connor, L. Lynch, C. Heavin
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Situation Awareness can offer the potential for conscious dynamic reflection. In an era of online health data sharing, it is becoming increasingly important that users of health social networks (HSNs) have the information necessary to make informed decisions as part of the registration process and in the provision of eConsent. This research aims to leverage an adapted Situation Awareness (SA) model to explore users’ decision making processes in the provision of eConsent. A HSN platform was used to investigate these behaviours. A mixed methods approach was taken. This involved the observation of registration behaviours followed by a questionnaire and focus group/s. Early results suggest that users are apt to automatically accept eConsent, and only later consider the long-term implications of sharing their personal health information. Further steps are required to continue developing knowledge and understanding of this important eConsent process. The next step in this research will be to develop a set of guidelines for the improved presentation of eConsent on the HSN platform.
Keywords: eConsent, health social network, mixed methods, situation awareness.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 8501298 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
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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.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 24801297 Performance Comparison of Cooperative Banks in the EU, USA and Canada
Authors: Matěj Kuc
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This paper compares different types of profitability measures of cooperative banks from two developed regions: the European Union and the United States of America together with Canada. We created balanced dataset of more than 200 cooperative banks covering 2011-2016 period. We made series of tests and run Random Effects estimation on panel data. We found that American and Canadian cooperatives are more profitable in terms of return on assets (ROA) and return on equity (ROE). There is no significant difference in net interest margin (NIM). Our results show that the North American cooperative banks accommodated better to the current market environment.
Keywords: Cooperative banking, panel data, profitability measures, random effects.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 6501296 Deformation and Crystallization in a 7075-T651 Friction Stir Weld
Authors: C. S. Paglia
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The deformation and the crystallization in a 7075-T651 friction stir weld, in particular for regions directly in contact with the mechanical action of the rotating probe, have been investigated by means of optical microscopy. The investigation enabled to identify regions of the weld differently affected by the deformation caused by the welding process. The highly deformed grains in the horizontal direction close to the plate margin were indicative of shear movements along the horizontal plane, while highly deformed grains along the plate margin in the vertical direction were indicative of vertical shear movements of opposite directions, which superimposed the shear movement along the horizontal plane. The vertical shear movements were not homogeneous through the plate thickness. The microstructure indicated that after the probe passes, the grain growth may take place under static conditions. The small grains microstructure of the nugget region, formed after the main dynamic recrystallization process, develops to an equiaxed microstructure. A material transport influenced by the rotating shoulder was also observed from the trailing to the advancing side of the weld.
Keywords: AA7075-T651, friction stir welding, deformation, crystallization.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 7031295 Spike Sorting Method Using Exponential Autoregressive Modeling of Action Potentials
Authors: Sajjad Farashi
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Neurons in the nervous system communicate with each other by producing electrical signals called spikes. To investigate the physiological function of nervous system it is essential to study the activity of neurons by detecting and sorting spikes in the recorded signal. In this paper a method is proposed for considering the spike sorting problem which is based on the nonlinear modeling of spikes using exponential autoregressive model. The genetic algorithm is utilized for model parameter estimation. In this regard some selected model coefficients are used as features for sorting purposes. For optimal selection of model coefficients, self-organizing feature map is used. The results show that modeling of spikes with nonlinear autoregressive model outperforms its linear counterpart. Also the extracted features based on the coefficients of exponential autoregressive model are better than wavelet based extracted features and get more compact and well-separated clusters. In the case of spikes different in small-scale structures where principal component analysis fails to get separated clouds in the feature space, the proposed method can obtain well-separated cluster which removes the necessity of applying complex classifiers.
Keywords: Exponential autoregressive model, Neural data, spike sorting, time series modeling.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 17701294 Rotor Concepts for the Counter Flow Heat Recovery Fan
Authors: Christoph Speer
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Decentralized ventilation systems should combine a small and economical design with high aerodynamic and thermal efficiency. The Counter Flow Heat Recovery Fan (CHRF) provides the ability to meet these requirements by using only one cross flow fan with a large number of blades to generate both airflows and which simultaneously acts as a regenerative counter flow heat exchanger. The successful development of the first laboratory prototype has shown the potential of this ventilation system. Occurring condensate on the surfaces of the fan blades during the cold and dry season can be recovered through the characteristic mode of operation. Hence the CHRF provides the possibility to avoid the need for frost protection and condensate drain. Through the implementation of system-specific solutions for flow balancing and summer bypass the required functionality is assured. The scalability of the CHRF concept allows the use in renovation as well as in new buildings from single-room devices through to systems for office buildings. High aerodynamic and thermal efficiency and the lower number of required mechatronic components should enable a reduction in investment as well as operating costs. The rotor is the key component of the system, the requirements and possible implementation variants are presented.
Keywords: CHRF, counter flow heat recovery fan, decentralized ventilation system, renovation.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 8901293 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 34301292 Improved Feature Extraction Technique for Handling Occlusion in Automatic Facial Expression Recognition
Authors: Khadijat T. Bamigbade, Olufade F. W. Onifade
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The field of automatic facial expression analysis has been an active research area in the last two decades. Its vast applicability in various domains has drawn so much attention into developing techniques and dataset that mirror real life scenarios. Many techniques such as Local Binary Patterns and its variants (CLBP, LBP-TOP) and lately, deep learning techniques, have been used for facial expression recognition. However, the problem of occlusion has not been sufficiently handled, making their results not applicable in real life situations. This paper develops a simple, yet highly efficient method tagged Local Binary Pattern-Histogram of Gradient (LBP-HOG) with occlusion detection in face image, using a multi-class SVM for Action Unit and in turn expression recognition. Our method was evaluated on three publicly available datasets which are JAFFE, CK, SFEW. Experimental results showed that our approach performed considerably well when compared with state-of-the-art algorithms and gave insight to occlusion detection as a key step to handling expression in wild.
Keywords: Automatic facial expression analysis, local binary pattern, LBP-HOG, occlusion detection.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 7821291 Radiation Usage Impact of on Anti-Nutritional Compounds (Antitrypsin and Phytic Acid) of Livestock and Poultry Foods
Authors: Mohammad Khosravi, Ali Kiani, Behroz Dastar, Parvin Showrang
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Review was carried out on important anti-nutritional compounds of livestock and poultry foods and the effect of radiation usage. Nowadays, with advancement in technology, different methods have been considered for the optimum usage of nutrients in livestock and poultry foods. Steaming, extruding, pelleting, and the use of chemicals are the most common and popular methods in food processing. Use of radiation in food processing researches in the livestock and poultry industry is currently highly regarded. Ionizing (electrons, gamma) and non-ionizing beams (microwave and infrared) are the most useable rays in animal food processing. In recent researches, these beams have been used to remove and reduce the anti-nutritional factors and microbial contamination and improve the digestibility of nutrients in poultry and livestock food. The evidence presented will help researchers to recognize techniques of relevance to them. Simplification of some of these techniques, especially in developing countries, must be addressed so that they can be used more widely.
Keywords: Antitrypsin, gamma anti-nutritional components, phytic acid, radiation.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 12101290 Combined Simulated Annealing and Genetic Algorithm to Solve Optimization Problems
Authors: Younis R. Elhaddad
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Combinatorial optimization problems arise in many scientific and practical applications. Therefore many researchers try to find or improve different methods to solve these problems with high quality results and in less time. Genetic Algorithm (GA) and Simulated Annealing (SA) have been used to solve optimization problems. Both GA and SA search a solution space throughout a sequence of iterative states. However, there are also significant differences between them. The GA mechanism is parallel on a set of solutions and exchanges information using the crossover operation. SA works on a single solution at a time. In this work SA and GA are combined using new technique in order to overcome the disadvantages' of both algorithms.
Keywords: Genetic Algorithm, Optimization problems, Simulated Annealing, Traveling Salesman Problem
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 34401289 Waste to Biofuel by Torrefaction Technology
Authors: Jyh-Cherng Chen, Yu-Zen Lin, Wei-Zhi Chen
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Torrefaction is one of waste to energy (WTE) technologies developing in Taiwan recently, which can reduce the moisture and impuritiesand increase the energy density of biowaste effectively.To understand the torrefaction characteristics of different biowaste and the influences of different torrefaction conditions, four typical biowaste were selected to carry out the torrefaction experiments. The physical and chemical properties of different biowaste prior to and after torrefaction were analyzed and compared. Experimental results show that the contents of elemental carbon and caloric value of the four biowaste were significantly increased after torrefaction. The increase of combustible and caloric value in bamboo was the greatest among the four biowaste. The caloric value of bamboo can be increased from 1526 kcal/kg to 6104 kcal/kg after 300oC and 1 hour torrefaction. The caloric valueof torrefied bamboo was almost four times as the original. The increase of elemental carbon content in wood was the greatest (from 41.03% to 75.24%), and the next was bamboo (from 47.07% to 74.63%). The major parameters which affected the caloric value of torrefied biowaste followed the sequence of biowaste kinds, torrefaction time, and torrefaction temperature. The optimal torrefaction conditions of the experiments were bamboo torrefied at 300oC for 3 hours, and the corresponding caloric value of torrefied bamboo was 5953 kcal/kg. This caloric value is similar to that of brown coal or bituminous coal.
Keywords: Torrefaction, waste to energy, calorie, biofuel.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 20381288 MABENA Strategic Management Model for Local Companies
Authors: Kaveh Mohammad Cyrus, Shadi Sanagoo
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MABENA model is a complementary model in comparison with traditional models such as HCMS, CMS and etc. New factors, which have effects on preparation of strategic plans and their sequential order in MABENA model is the platform of presented road map in this paper.Study review shows, factors such as emerging new critical success factors for strategic planning, improvement of international strategic models, increasing the maturity of companies and emerging new needs leading to design a new model which can be responsible for new critical factors and solve the limitations of previous strategic management models. Preparation of strategic planning need more factors than introduced in traditional models. The needed factors includes determining future Critical Success Factors and competencies, defining key processes, determining the maturity of the processes, considering all aspects of the external environment etc. Description of aforementioned requirements, the outcomes and their order is developing and presenting the MABENA model-s road map in this paper. This study presents a road map for strategic planning of the Iranian organizations.Keywords: Competitive Advantage, Process Maturity, StrategicPlanning, Strategic potential
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 21611287 Evaluation of Fitts’ Law Index of Difficulty Formulation for Screen Size Variations
Authors: Hidehiko Okada, Takayuki Akiba
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It is well-known as Fitts’ law that the time for a user to point a target on a GUI screen can be modeled as a linear function of “index of difficulty (ID).” In this paper, the authors investigate whether the traditional ID formulation is appropriate independently of device screen sizes. Result of our experiment reveals that the ID formulation may not consistently capture actual difficulty: users’ pointing performances are not consistent among pointing target variations of which index of difficulty are consistent. The term A/W may not be appropriate because the term causes the observed inconsistency. Based on this finding, the authors then evaluate the applicability of possible models other than Fitts’ one. Multiple regression models are found to be able to appropriately represent the effects of target design variations. The authors next make an attempt to improve the definition of ID in Fitts’ model. Our idea is to raise the size or the distance values depending on the screen size. The modified model is found to fit well to the users’ pointing data, which supports the idea.
Keywords: Fitts’ law, pointing device, small screen, touch user interface, usability.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 16281286 When Construction Material Traders Goes Electronic: Analysis of SMEs in Malaysian Construction Industry
Authors: Dzul Fahmi Nordin, Rosmini Omar
Abstract:
This paper analyzed the perception of e-commerce application services by construction material traders in Malaysia. Five attributes were tested: usability, reputation, trust, privacy and familiarity. Study methodology consists of survey questionnaire and statistical analysis that includes reliability analysis, factor analysis, ANOVA and regression analysis. The respondents were construction material traders, including hardware stores in Klang Valley, Kuala Lumpur. Findings support that usability and familiarity with e-commerce services in Malaysia have insignificant influence on the acceptance of e-commerce application. However, reputation, trust and privacy attributes have significant influence on the choice of e-commerce acceptance by construction material traders. E-commerce applications studied included customer database, e-selling, emarketing, e-payment, e-buying and online advertising. Assumptions are made that traders have basic knowledge and exposure to ICT services. i.e. internet service and computers. Study concludes that reputation, privacy and trust are the three website attributes that influence the acceptance of e-commerce by construction material traders.Keywords: Electronic Commerce (e-Commerce), Information and Communications Technology (ICT), Small Medium Enterprise (SME)
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 18431285 Research Design for Developing and Validating Ice-Hockey Team Diagnostics Scale
Authors: Gergely Géczi
Abstract:
In the modern world, ice-hockey (and in a broader sense, team sports) is becoming an increasingly popular field of entertainment. Although the main element is most likely perceived as the show itself, winning is an inevitable part of the successful operation of any sports team. In this paper, the author creates a research design allowing to develop and validate an ice-hockey team-focused diagnostics scale, which enables researchers and practitioners to identify the problems associated with underperforming teams. The construction of the scale starts with personal interviews with experts of the field, carefully chosen from Hungarian ice-hockey sector. Based on the interviews, the author is shown to be in the position to create the categories and the relevant items for the scale. When constructed, the next step is the validation process on a Hungarian sample. Data for validation are acquired through reaching the licensed database of the Hungarian Ice-Hockey Federation involving Hungarian ice-hockey coaches and players. The Ice-Hockey Team Diagnostics Scale is to be created to orientate practitioners in understanding both effective and underperforming team work.
Keywords: Diagnostics Scale, effective versus underperforming team work, ice-hockey, research design.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 552