Search results for: Design Pattern
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 5550

Search results for: Design Pattern

3120 Increasing Value Added of Recycling Business Management: A Case of Thailand

Authors: Yananda Siraphatthada

Abstract:

This policy participation action research explores the roles of Thai government units during its 2010 fiscal year on how to create value added to recycling business in the central part of Thailand. The research aims to a) study how the government plays a role to support the business, and its problems and obstacles on supporting the business, b) to design a strategic action – short, medium, and long term plans -- to create value added to the recycling business, particularly in local full-loop companies/organizations licensed by Wongpanit Waste Separation Plant as well as those licensed by the Department of Provincial Administration. Mixed method research design, i.e., a combination of quantitative and qualitative methods is utilized in the present study in both data collection and analysis procedures. Quantitative data was analyzed by frequency, percent value, mean scores, and standard deviation, and aimed to note trend and generalizations. Qualitative data was collected via semi-structured interviews/focus group interviews to explore in-depth views of the operators. The sampling included 1,079 operators in eight provinces in the central part of Thailand.

Keywords: Management, Recycling Business, Value Added.

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3119 Re-interpreting Ruskin with Respect to the Wall

Authors: Anjali Sadanand, R. V. Nagarajan

Abstract:

Architecture morphs with advances in technology and the roof, wall, and floor as basic elements of a building, follow in redefining themselves over time. Their contribution is bound by time and held by design principles that deal with function, sturdiness, and beauty. Architecture engages with people to give joy through its form, material, design structure, and spatial qualities. This paper attempts to re-interpret John Ruskin’s “Seven lamps of Architecture” in the context of the architecture of the modern and present period. The paper focuses on the “wall” as an element of study in this context. Four of Ruskin’s seven lamps will be discussed, namely beauty, truth, life, and memory, through examples of architecture ranging from modernism to contemporary architecture of today. The study will focus on the relevance of Ruskin’s principles to the “wall” in specific, in buildings of different materials and over a range of typologies from all parts of the world. Two examples will be analyzed for each lamp. It will be shown that in each case, there is relevance to the significance of Ruskin’s lamps in modern and contemporary architecture. Nature to which Ruskin alludes to for his lamp of “beauty” is found in the different expressions of interpretation used by Corbusier in his Villa Stein façade based on proportion found in nature and in the direct expression of Toyo Ito in his translation of an understanding of the structure of trees into his façade design of the showroom for a Japanese bag boutique. “Truth” is shown in Mies van der Rohe’s Crown Hall building with its clarity of material and structure and Studio Mumbai’s Palmyra House, which celebrates the use of natural materials and local craftsmanship. “Life” is reviewed with a sustainable house in Kerala by Ashrams Ravi and Alvar Aalto’s summer house, which illustrate walls as repositories of intellectual thought and craft. “Memory” is discussed with Charles Correa’s Jawahar Kala Kendra and Venturi’s Vana Venturi house and discloses facades as text in the context of its materiality and iconography. Beauty is reviewed in Villa Stein and Toyo Ito’s Branded Retail building in Tokyo. The paper thus concludes that Ruskin’s Lamps can be interpreted in today’s context and add richness to meaning to the understanding of architecture.

Keywords: Beauty, design, façade, modernism.

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3118 Application of Flexi-Wall in Noise Barriers Renewal

Authors: B. Daee, H. M. El Naggar

Abstract:

This paper presents an experimental study on structural performance of an innovative noise barrier consisting of poly-block, light polyurethane foam (LPF) and polyurea. This wall system (flexi-wall) is intended to be employed as a vertical extension to existing sound barriers in an accelerated construction method. To aid in the wall design, several mechanical tests were conducted on LPF specimens and two full-scale walls were then fabricated employing the same LPF material. The full-scale walls were subjected to lateral loading in order to establish their lateral resistance. A cyclic fatigue test was also performed on a full-scale flexi-wall in order to evaluate the performance of the wall under a repetitive loading condition. The result of the experiments indicated the suitability of flexi-wall in accelerated construction and confirmed that the structural performance of the wall system under lateral loading is satisfactory for the sound barrier application. The experimental results were discussed and a preliminary design procedure for application of flexi-wall in sound barrier applications was also developed.

Keywords: Noise barrier, Polyurethane Foam, Accelerated construction, Full-scale experiment.

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3117 Control Configuration Selection and Controller Design for Multivariable Processes Using Normalized Gain

Authors: R. Hanuma Naik, D. V. Ashok Kumar, K. S. R. Anjaneyulu

Abstract:

Several of the practical industrial control processes are multivariable processes. Due to the relation amid the variables (interaction), delay in the loops, it is very intricate to design a controller directly for these processes. So first, the interaction of the variables is analyzed using Relative Normalized Gain Array (RNGA), which considers the time constant, static gain and delay time of the processes. Based on the effect of RNGA, relative gain array (RGA) and NI, the pair (control configuration) of variables to be controlled by decentralized control is selected. The equivalent transfer function (ETF) of the process model is estimated as first order process with delay using the corresponding elements in the Relative gain array and Relative average residence time array (RARTA) of the processes. Secondly, a decentralized Proportional- Integral (PI) controller is designed for each ETF simply using frequency response specifications. Finally, the performance and robustness of the algorithm is comparing with existing related approaches to validate the effectiveness of the projected algorithm.

Keywords: Decentralized control, interaction, Multivariable processes, relative normalized gain array, relative average residence time array, steady state gain.

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3116 Plastic Waste Utilization as Asphalt Binder Modifier in Asphalt Concrete Pavement

Authors: H. Naghawi, R. Al-Ajarmeh, R. Allouzi, A. AlKlub, K. Masarwah, A. AL-Quraini, M. Abu-Sarhan

Abstract:

The main objective of this paper is to evaluate the use of plastic waste as a low cost asphalt binder modifier. For this purpose Marshall mix design procedure was used. Marshall mix design procedure seeks to select the Optimum Binder Content (OBC) to be added to a specific aggregate blend resulting in a mixture that satisfies the desired properties of strength and durability. In order to evaluate the plastic waste modified (PWM) asphalt mixtures, the OBC for the conventional asphalt mix was first identified, and then different percentages of crushed plastic waste by weight of the identified OBC were tested. Marshall test results for the modified asphalt mixtures were analyzed to find the optimum PWM content. Finally, the static indirect tensile strength (IDT) was determined for all mixtures using the splitting tensile test. It was found that PWM content of 7.43% by weight of OBC is recommended as the optimum PWM content needed for enhancing the performance of asphalt mixtures. It enhanced stability by 42.56%, flow by 89.91% and strength by 13.54%. This would lead to a more durable pavement by improving the pavement resistance to fatigue cracking and rutting.

Keywords: Binder content modifier, Marshall test, plastic waste, polyethylene terephthalate.

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3115 Qualitative Characteristics of Meat from Lambs Fed Hydrolyzed Sugarcane

Authors: V. Endo, A. G. Silva Sobrinho, F. A. Almeida, N. L. L. Lima, G. M. Manzi, L. G. A. Cirne, N. M. B. L. Zeola

Abstract:

We used 24 Ile de France lambs, weighing between 15 and 32 kg (BW). Treatments were supplemented with concentrate: “in nature” sugarcane (IN), sugarcane hydrolyzed using 0.6% calcium oxide (CaO) under aerobic condition (AER), and sugarcane hydrolyzed using 0.6% CaO under anaerobic condition (ANA), constituting a completely randomized design with eight repetitions per treatment. Lambs were housed in individual stalls and fed into the through, allowing 10% of leftovers. Lambs were slaughtered when body weight reached 32 kg. The following parameters were determined on Longissimu lumborum muscle of hot and cold carcasses: pH and color, 45 minutes and 24 hours after slaughtering. Qualitative analysis of the meat were performed in the loins, water-holding capacity (WHC), cooking loss (CL), and shear force (SF). We used a completely randomized design with three treatments and eight repetitions. Means were compared by Tukey test at 5% significance. A higher value for redness (a*) 45 minutes after slaughter (10.48) were found for lambs fed hydrolyzed under anaerobic conditions sugarcane. The other qualitative characteristics of meat were not affected by treatments (P >0.05). The comparison of meat quality resulting from the treatments shows that it is possible to feed in nature sugarcane to lambs, thus waiving hydrolyses process and the spending with alkalizing agent.

Keywords: Calcium oxide, hydrolysis, meat quality, pH.

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3114 Analyzing the Relationship between the Systems Decisions Process and Artificial Intelligence: A Machine Vision Case Study

Authors: Mitchell J. McHugh, John J. Case

Abstract:

Systems engineering is a holistic discipline that seeks to organize and optimize complex, interdisciplinary systems. With the growth of artificial intelligence, systems engineers must face the challenge of leveraging artificial intelligence systems to solve complex problems. This paper analyzes the integration of systems engineering and artificial intelligence and discusses how artificial intelligence systems embody the systems decision process (SDP). The SDP is a four-stage problem-solving framework that outlines how systems engineers can design and implement solutions using value-focused thinking. This paper argues that artificial intelligence models can replicate the SDP, thus validating its flexible, value-focused foundation. The authors demonstrate this by developing a machine vision mobile application that can classify weapons to augment the decision-making role of an Army subject matter expert. This practical application was an end-to-end design challenge that highlights how artificial intelligence systems embody systems engineering principles. The impact of this research demonstrates that the SDP is a dynamic tool that systems engineers should leverage when incorporating artificial intelligence within the systems that they develop.

Keywords: Computer vision, machine learning, mobile application, systems engineering, systems decision process.

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3113 Experimental Analysis of the Plate-on-Tube Evaporator on a Domestic Refrigerator’s Performance

Authors: Mert Tosun, Tuğba Tosun

Abstract:

The evaporator is the utmost important component in the refrigeration system, since it enables the refrigerant to draw heat from the desired environment, i.e. the refrigerated space. Studies are being conducted on this component which generally affects the performance of the system, where energy efficient products are important. This study was designed to enhance the effectiveness of the evaporator in the refrigeration cycle of a domestic refrigerator by adjusting the capillary tube length, refrigerant amount, and the evaporator pipe diameter to reduce energy consumption. The experiments were conducted under identical thermal and ambient conditions. Experiment data were analysed using the Design of Experiment (DOE) technique which is a six-sigma method to determine effects of parameters. As a result, it has been determined that the most important parameters affecting the evaporator performance among the selected parameters are found to be the refrigerant amount and pipe diameter. It has been determined that the minimum energy consumption is 6-mm pipe diameter and 16-g refrigerant. It has also been noted that the overall consumption of the experiment sample decreased by 16.6% with respect to the reference system, which has 7-mm pipe diameter and 18-g refrigerant.

Keywords: Heat exchanger, refrigerator, design of experiment, energy consumption.

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3112 Optimal Channel Equalization for MIMO Time-Varying Channels

Authors: Ehab F. Badran, Guoxiang Gu

Abstract:

We consider optimal channel equalization for MIMO (multi-input/multi-output) time-varying channels in the sense of MMSE (minimum mean-squared-error), where the observation noise can be non-stationary. We show that all ZF (zero-forcing) receivers can be parameterized in an affine form which eliminates completely the ISI (inter-symbol-interference), and optimal channel equalizers can be designed through minimization of the MSE (mean-squarederror) between the detected signals and the transmitted signals, among all ZF receivers. We demonstrate that the optimal channel equalizer is a modified Kalman filter, and show that under the AWGN (additive white Gaussian noise) assumption, the proposed optimal channel equalizer minimizes the BER (bit error rate) among all possible ZF receivers. Our results are applicable to optimal channel equalization for DWMT (discrete wavelet multitone), multirate transmultiplexers, OFDM (orthogonal frequency division multiplexing), and DS (direct sequence) CDMA (code division multiple access) wireless data communication systems. A design algorithm for optimal channel equalization is developed, and several simulation examples are worked out to illustrate the proposed design algorithm.

Keywords: Channel equalization, Kalman filtering, Time-varying systems.

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3111 Model the Off-Shore Ocean-Sea Waves to Generate Electric Power by Design of a Converting Device

Authors: Muthana A. M. Jameel Al-Jaboori

Abstract:

In this paper, we will present a mathematical model to design a system able to generate electricity from ocean-sea waves. We will use the basic principles of the transfer of the energy potential of waves in a chamber to force the air inside a vertical or inclined cylindrical column, which is topped by a wind turbine to rotate the electric generator. The present mathematical model included a high number of variables such as the wave, height, width, length, velocity, and frequency, as well as others for the energy cylindrical column, like varying diameters and heights, and the wave chamber shape diameter and height. While for the wells wind turbine the variables included the number of blades, length, width, and clearance, as well as the rotor and tip radius. Additionally, the turbine rotor and blades must be made from the light and strong material for a smooth blade surface. The variables were too vast and high in number. Then the program was run successfully within the MATLAB and presented very good modeling results.

Keywords: Water wave, model, wells turbine, MATLAB program, results.

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3110 A Simulated Design and Analysis of a Solar Thermal Parabolic Trough Concentrator

Authors: Fauziah Sulaiman, Nurhayati Abdullah, Balbir Singh Mahinder Singh

Abstract:

In recent years Malaysia has included renewable energy as an alternative fuel to help in diversifying the country-s energy reliance on oil, natural gas, coal and hydropower with biomass and solar energy gaining priority. The scope of this paper is to look at the designing procedures and analysis of a solar thermal parabolic trough concentrator by simulation utilizing meteorological data in several parts of Malaysia. Parameters which include the aperture area, the diameter of the receiver and the working fluid may be varied to optimize the design. Aperture area is determined by considering the width and the length of the concentrator whereas the geometric concentration ratio (CR) is obtained by considering the width and diameter of the receiver. Three types of working fluid are investigated. Theoretically, concentration ratios can be very high in the range of 10 to 40 000 depending on the optical elements used and continuous tracking of the sun. However, a thorough analysis is essential as discussed in this paper where optical precision and thermal analysis must be carried out to evaluate the performance of the parabolic trough concentrator as the theoretical CR is not the only factor that should be considered.

Keywords: Parabolic trough concentrator, Concentration ratio, Intercept factor, Efficiency.

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3109 A New Approach to Face Recognition Using Dual Dimension Reduction

Authors: M. Almas Anjum, M. Younus Javed, A. Basit

Abstract:

In this paper a new approach to face recognition is presented that achieves double dimension reduction, making the system computationally efficient with better recognition results and out perform common DCT technique of face recognition. In pattern recognition techniques, discriminative information of image increases with increase in resolution to a certain extent, consequently face recognition results change with change in face image resolution and provide optimal results when arriving at a certain resolution level. In the proposed model of face recognition, initially image decimation algorithm is applied on face image for dimension reduction to a certain resolution level which provides best recognition results. Due to increased computational speed and feature extraction potential of Discrete Cosine Transform (DCT), it is applied on face image. A subset of coefficients of DCT from low to mid frequencies that represent the face adequately and provides best recognition results is retained. A tradeoff between decimation factor, number of DCT coefficients retained and recognition rate with minimum computation is obtained. Preprocessing of the image is carried out to increase its robustness against variations in poses and illumination level. This new model has been tested on different databases which include ORL , Yale and EME color database.

Keywords: Biometrics, DCT, Face Recognition, Illumination, Computation, Feature extraction.

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3108 Order Statistics-based “Anti-Bayesian“ Parametric Classification for Asymmetric Distributions in the Exponential Family

Authors: A. Thomas, B. John Oommen

Abstract:

Although the field of parametric Pattern Recognition (PR) has been thoroughly studied for over five decades, the use of the Order Statistics (OS) of the distributions to achieve this has not been reported. The pioneering work on using OS for classification was presented in [1] for the Uniform distribution, where it was shown that optimal PR can be achieved in a counter-intuitive manner, diametrically opposed to the Bayesian paradigm, i.e., by comparing the testing sample to a few samples distant from the mean. This must be contrasted with the Bayesian paradigm in which, if we are allowed to compare the testing sample with only a single point in the feature space from each class, the optimal strategy would be to achieve this based on the (Mahalanobis) distance from the corresponding central points, for example, the means. In [2], we showed that the results could be extended for a few symmetric distributions within the exponential family. In this paper, we attempt to extend these results significantly by considering asymmetric distributions within the exponential family, for some of which even the closed form expressions of the cumulative distribution functions are not available. These distributions include the Rayleigh, Gamma and certain Beta distributions. As in [1] and [2], the new scheme, referred to as Classification by Moments of Order Statistics (CMOS), attains an accuracy very close to the optimal Bayes’ bound, as has been shown both theoretically and by rigorous experimental testing.

Keywords: Classification using Order Statistics (OS), Exponential family, Moments of OS

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3107 Analog Front End Low Noise Amplifier in 0.18-µm CMOS for Ultrasound Imaging Applications

Authors: Haridas Kuruveettil, Dongning Zhao, Cheong Jia Hao, Minkyu Je

Abstract:

We present the design of Analog front end (AFE) low noise pre-amplifier implemented in a high voltage 0.18-µm CMOS technology for  a three dimensional ultrasound  bio microscope (3D UBM) application. The fabricated chip has 4X16 pre-amplifiers implemented to interface   a 2-D array of    high frequency capacitive micro-machined ultrasound transducers (CMUT). Core AFE cell consists of a high-voltage pulser in the transmit path, and a low-noise transimpedance amplifier in the receive path. Proposed system offers a high image resolution by the use of high frequency CMUTs with associated high performance imaging electronics integrated together.  Performance requirements and the design methods of the high bandwidth transimpedance amplifier are described in the paper. A single cell of transimpedance (TIA) amplifier and the bias circuit occupies a silicon area of 250X380 µm2 and the full chip occupies a total silicon area of 10x6.8 mm².

Keywords: Ultrasound, analog front end, medical imaging, beam forming, biomicroscope, transimpedance gain.

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3106 Detection of Ultrasonic Images in the Presence of a Random Number of Scatterers: A Statistical Learning Approach

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

Abstract:

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

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

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3105 SVM-Based Detection of SAR Images in Partially Developed Speckle Noise

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

Abstract:

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

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

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3104 Design and Characterization of CMOS Readout Circuit for ISFET and ISE Based Sensors

Authors: Yuzman Yusoff, Siti Noor Harun, Noor Shelida Sallehand Tan Kong Yew

Abstract:

This paper presents the design and characterization of analog readout interface circuits for ion sensitive field effect transistor (ISFET) and ion selective electrode (ISE) based sensor. These interface circuits are implemented using MIMOS’s 0.35um CMOS technology and experimentally characterized under 24-leads QFN package. The characterization evaluates the circuit’s functionality, output sensitivity and output linearity. Commercial sensors for both ISFET and ISE are employed together with glass reference electrode during testing. The test result shows that the designed interface circuits manage to readout signals produced by both sensors with measured sensitivity of ISFET and ISE sensor are 54mV/pH and 62mV/decade, respectively. The characterized output linearity for both circuits achieves above 0.999 rsquare. The readout also has demonstrated reliable operation by passing all qualifications in reliability test plan.

Keywords: Readout interface circuit (ROIC), analog interface circuit, ion sensitive field effect transistor (ISFET), ion selective electrode (ISE), and ion sensor electronics.

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3103 Design and Characterization of CMOS Readout Circuit for ISFET and ISE Based Sensors

Authors: Yuzman Yusoff, Siti Noor Harun, Noor Shelida Sallehand, Tan Kong Yew

Abstract:

This paper presents the design and characterization of analog readout interface circuits for ion sensitive field effect transistor (ISFET) and ion selective electrode (ISE) based sensor. These interface circuits are implemented using MIMOS’s 0.35um CMOS technology and experimentally characterized under 24-leads QFN package. The characterization evaluates the circuit’s functionality, output sensitivity and output linearity. Commercial sensors for both ISFET and ISE are employed together with glass reference electrode during testing. The test result shows that the designed interface circuits manage to readout signals produced by both sensors with measured sensitivity of ISFET and ISE sensor are 54mV/pH and 62mV/decade, respectively. The characterized output linearity for both circuits achieves above 0.999 Rsquare. The readout also has demonstrated reliable operation by passing all qualifications in reliability test plan.

Keywords: Readout interface circuit (ROIC), analog interface circuit, ion sensitive field effect transistor (ISFET), ion selective electrode (ISE), ion sensor electronics.

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3102 Statistical Optimization of Process Variables for Direct Fermentation of 226 White Rose Tapioca Stem to Ethanol by Fusarium oxysporum

Authors: A. Magesh, B. Preetha, T. Viruthagiri

Abstract:

Direct fermentation of 226 white rose tapioca stem to ethanol by Fusarium oxysporum was studied in a batch reactor. Fermentation of ethanol can be achieved by sequential pretreatment using dilute acid and dilute alkali solutions using 100 mesh tapioca stem particles. The quantitative effects of substrate concentration, pH and temperature on ethanol concentration were optimized using a full factorial central composite design experiment. The optimum process conditions were then obtained using response surface methodology. The quadratic model indicated that substrate concentration of 33g/l, pH 5.52 and a temperature of 30.13oC were found to be optimum for maximum ethanol concentration of 8.64g/l. The predicted optimum process conditions obtained using response surface methodology was verified through confirmatory experiments. Leudeking-piret model was used to study the product formation kinetics for the production of ethanol and the model parameters were evaluated using experimental data.

Keywords: Fusarium oxysporum, Lignocellulosic biomass, Product formation kinetics, Statistical experimental design

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3101 In Vitro Study of Coded Transmission in Synthetic Aperture Ultrasound Imaging Systems

Authors: Ihor Trots, Yuriy Tasinkevych, Andrzej Nowicki, Marcin Lewandowski

Abstract:

In the paper the study of synthetic transmit aperture method applying the Golay coded transmission for medical ultrasound imaging is presented. Longer coded excitation allows to increase the total energy of the transmitted signal without increasing the peak pressure. Moreover signal-to-noise ratio and penetration depth are improved while maintaining high ultrasound image resolution. In the work the 128-element linear transducer array with 0.3 mm inter-element spacing excited by one cycle and the 8 and 16- bit Golay coded sequences at nominal frequency 4 MHz was used. To generate a spherical wave covering the full image region a single element transmission aperture was used and all the elements received the echo signals. The comparison of 2D ultrasound images of the tissue mimicking phantom and in vitro measurements of the beef liver is presented to illustrate the benefits of the coded transmission. The results were obtained using the synthetic aperture algorithm with transmit and receive signals correction based on a single element directivity function.

Keywords: Golay coded sequences, radiation pattern, signal processing, synthetic aperture, ultrasound imaging.

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3100 Examining Corporate Tax Evaders: Evidence from the Finalized Audit Cases

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

Abstract:

This paper aims to (1) analyze the profiles of transgressors (detected evaders); (2) examine reason(s) that triggered a tax audit, causes of tax evasion, audit timeframe and tax penalty charged; and (3) to assess if tax auditors followed the guidelines as stated in the 'Tax Audit Framework' when conducting tax audits. In 2011, the Inland Revenue Board Malaysia (IRBM) had audited and finalized 557 company cases. With official permission, data of all the 557 cases were obtained from the IRBM. Of these, a total of 421 cases with complete information were analyzed. About 58.1% was small and medium corporations and from the construction industry (32.8%). The selection for tax audit was based on risk analysis (66.8%), information from third party (11.1%), and firm with low profitability or fluctuating profit pattern (7.8%). The three persistent causes of tax evasion by firms were over claimed expenses (46.8%), fraudulent reporting of income (38.5%) and overstating purchases (10.5%). These findings are consistent with past literature. Results showed that tax auditors took six to 18 months to close audit cases. More than half of tax evaders were fined 45% on additional tax raised during audit for the first offence. The study found tax auditors did follow the guidelines in the 'Tax Audit Framework' in audit selection, settlement and penalty imposition.

Keywords: Corporate tax fraud, tax non-compliance, tax evasion, tax audit, fraudulent reporting.

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3099 Advanced Micromanufacturing for Ultra Precision Part by Soft Lithography and Nano Powder Injection Molding

Authors: Andy Tirta, Yus Prasetyo, Eung-Ryul. Baek, Chul-Jin. Choi , Hye-Moon. Lee

Abstract:

Recently, the advanced technologies that offer high precision product, relative easy, economical process and also rapid production are needed to realize the high demand of ultra precision micro part. In our research, micromanufacturing based on soft lithography and nanopowder injection molding was investigated. The silicone metal pattern with ultra thick and high aspect ratio succeeds to fabricate Polydimethylsiloxane (PDMS) micro mold. The process followed by nanopowder injection molding (PIM) by a simple vacuum hot press. The 17-4ph nanopowder with diameter of 100 nm, succeed to be injected and it forms green sample microbearing with thickness, microchannel and aspect ratio is 700μm, 60μm and 12, respectively. Sintering process was done in 1200 C for 2 hours and heating rate 0.83oC/min. Since low powder load (45% PL) was applied to achieve green sample fabrication, ~15% shrinkage happen in the 86% relative density. Several improvements should be done to produce high accuracy and full density sintered part.

Keywords: Micromanufacturing, Nano PIM, PDMS micro mould.

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3098 Protection of Transformers against Surge Voltage

Authors: Anil S. Khopkar, Umesh N. Soni

Abstract:

Surge voltage arises in the system either by switching operations of heavy load or by natural lightning. Surge voltages cause significant failure of power system equipment if adequate protection not provided. The surge arrestor is device which is connected in a power system to protect the equipment against surge voltages. To protect the transformers against surge voltages, metal oxide surge arrestors (MOSA) are connected across each terminal. The Basic Insulation Level (BIL) of transformers has been defined in the national and international standards based on its voltage rating. While designing transformer insulation, factors such as BIL, surge arrestor ratings, and its operating voltage have to be considered. However, the performance of transformer insulation largely depends on the ratings of the surge arrestor ratings, their location, the margin considered in insulation design, the quantity of surge voltage strikes, etc. This paper demonstrates the role of surge arrestors in protecting transformers against overvoltage, transformer insulation design, the optimum location of surge arrestors and their connection lead length, insulation coordination for transformers, the protection margin in BIL, and methods of safeguarding transformers against surge voltages in detail.  

Keywords: Surge voltage, surge arrestors, transformer, protection margin.

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3097 Design and Analysis of Fault Tolerate feature of n-Phase Induction Motor Drive

Authors: G. Renuka Devi

Abstract:

This paper presents design and analysis of fault tolerate feature of n-phase induction motor drive. The n-phase induction motor (more than 3-phases) has a number of advantages over conventional 3-phase induction motor, it has low torque pulsation with increased torque density, more fault tolerant feature, low current ripple with increased efficiency. When increasing the number of phases, it has reduced current per phase without increasing per phase voltage, resulting in an increase in the total power rating of n-phase motors in the same volume machine. In this paper, the theory of operation of a multi-phase induction motor is discussed. The detailed study of d-q modeling of n-phase induction motors is elaborated. The d-q model of n-phase (5, 6, 7, 9 and 12) induction motors is developed in a MATLAB/Simulink environment. The steady state and dynamic performance of the multi-phase induction motor is studied under varying load conditions. Comparison of 5-phase induction is presented under normal and fault conditions.

Keywords: d-q model, dynamic Response, fault tolerant feature, matlab/simulink, multi-phase induction motor, transient response.

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3096 Theoretical, Numerical and Experimental Assessment of Elastomeric Bearing Stability

Authors: Manuel A. Guzman, Davide Forcellini, Ricardo Moreno, Diego H. Giraldo

Abstract:

Elastomeric bearings (EB) are used in many applications, such as base isolation of bridges, seismic protection and vibration control of other structures and machinery. Their versatility is due to their particular behavior since they have different stiffness in the vertical and horizontal directions, allowing to sustain vertical loads and at the same time horizontal displacements. Therefore, vertical, horizontal and bending stiffnesses are important parameters to take into account in the design of EB. In order to acquire a proper design methodology of EB all three, theoretical, finite element analysis and experimental, approaches should be taken into account to assess stability due to different loading states, predict their behavior and consequently their effects on the dynamic response of structures, and understand complex behavior and properties of rubber-like materials respectively. In particular, the recent large-displacement theory on the stability of EB formulated by Forcellini and Kelly is validated with both numerical simulations using the finite element method, and experimental results set at the University of Antioquia in Medellin, Colombia. In this regard, this study reproduces the behavior of EB under compression loads and investigates the stability behavior with the three mentioned points of view.

Keywords: Elastomeric bearings, experimental tests, numerical simulations, stability, large-displacement theory.

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3095 Encryption Efficiency Analysis and Security Evaluation of RC6 Block Cipher for Digital Images

Authors: Hossam El-din H. Ahmed, Hamdy M. Kalash, Osama S. Farag Allah

Abstract:

This paper investigates the encryption efficiency of RC6 block cipher application to digital images, providing a new mathematical measure for encryption efficiency, which we will call the encryption quality instead of visual inspection, The encryption quality of RC6 block cipher is investigated among its several design parameters such as word size, number of rounds, and secret key length and the optimal choices for the best values of such design parameters are given. Also, the security analysis of RC6 block cipher for digital images is investigated from strict cryptographic viewpoint. The security estimations of RC6 block cipher for digital images against brute-force, statistical, and differential attacks are explored. Experiments are made to test the security of RC6 block cipher for digital images against all aforementioned types of attacks. Experiments and results verify and prove that RC6 block cipher is highly secure for real-time image encryption from cryptographic viewpoint. Thorough experimental tests are carried out with detailed analysis, demonstrating the high security of RC6 block cipher algorithm. So, RC6 block cipher can be considered to be a real-time secure symmetric encryption for digital images.

Keywords: Block cipher, Image encryption, Encryption quality, and Security analysis.

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3094 Design and Analysis of MEMS based Accelerometer for Automatic Detection of Railway Wheel Flat

Authors: Rajib Ul Alam Uzzal, Ion Stiharu, Waiz Ahmed

Abstract:

This paper presents the modeling of a MEMS based accelerometer in order to detect the presence of a wheel flat in the railway vehicle. A haversine wheel flat is assigned to one wheel of a 5 DOF pitch plane vehicle model, which is coupled to a 3 layer track model. Based on the simulated acceleration response obtained from the vehicle-track model, an accelerometer is designed that meets all the requirements to detect the presence of a wheel flat. The proposed accelerometer can survive in a dynamic shocking environment with acceleration up to ±150g. The parameters of the accelerometer are calculated in order to achieve the required specifications using lumped element approximation and the results are used for initial design layout. A finite element analysis code (COMSOL) is used to perform simulations of the accelerometer under various operating conditions and to determine the optimum configuration. The simulated results are found within about 2% of the calculated values, which indicates the validity of lumped element approach. The stability of the accelerometer is also determined in the desired range of operation including the condition under shock.

Keywords: MEMS accelerometer, Pitch plane vehicle, wheel flat.

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3093 Mooring Analysis of Duct-Type Tidal Current Power System in Shallow Water

Authors: Chul H. Jo, Do Y. Kim, Bong K. Cho, Myeong J. Kim

Abstract:

The exhaustion of oil and the environmental pollution from the use of fossil fuel are increasing. Tidal current power (TCP) has been proposed as an alternative energy source because of its predictability and reliability. By applying a duct and single point mooring (SPM) system, a TCP device can amplify the generating power and keep its position properly. Because the generating power is proportional to cube of the current stream velocity, amplifying the current speed by applying a duct to a TCP system is an effective way to improve the efficiency of the power device. An SPM system can be applied at any water depth and is highly cost effective. Simple installation and maintenance procedures are also merits of an SPM system. In this study, we designed an SPM system for a duct-type TCP device for use in shallow water. Motions of the duct are investigated to obtain the response amplitude operator (RAO) as the magnitude of the transfer function. Parameters affecting the stability of the SPM system such as the fairlead departure angle, current velocity, and the number of clamp weights are analyzed and/or optimized. Wadam and OrcaFlex commercial software is used to design the mooring line.

Keywords: Mooring design, parametric analysis, response amplitude operator, single point mooring.

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3092 A New Model to Perform Preliminary Evaluations of Complex Systems for the Production of Energy for Buildings: Case Study

Authors: Roberto de Lieto Vollaro, Emanuele de Lieto Vollaro, Gianluca Coltrinari

Abstract:

The building sector is responsible, in many industrialized countries, for about 40% of the total energy requirements, so it seems necessary to devote some efforts in this area in order to achieve a significant reduction of energy consumption and of greenhouse gases emissions. The paper presents a study aiming at providing a design methodology able to identify the best configuration of the system building/plant, from a technical, economic and environmentally point of view. Normally, the classical approach involves a building's energy loads analysis under steady state conditions, and subsequent selection of measures aimed at improving the energy performance, based on previous experience made by architects and engineers in the design team. Instead, the proposed approach uses a sequence of two wellknown scientifically validated calculation methods (TRNSYS and RETScreen), that allow quite a detailed feasibility analysis. To assess the validity of the calculation model, an existing, historical building in Central Italy, that will be the object of restoration and preservative redevelopment, was selected as a casestudy. The building is made of a basement and three floors, with a total floor area of about 3,000 square meters. The first step has been the determination of the heating and cooling energy loads of the building in a dynamic regime by means, which allows simulating the real energy needs of the building in function of its use. Traditional methodologies, based as they are on steady-state conditions, cannot faithfully reproduce the effects of varying climatic conditions and of inertial properties of the structure. With this model is possible to obtain quite accurate and reliable results that allow identifying effective combinations building-HVAC system. The second step has consisted of using output data obtained as input to the calculation model, which enables to compare different system configurations from the energy, environmental and financial point of view, with an analysis of investment, and operation and maintenance costs, so allowing determining the economic benefit of possible interventions. The classical methodology often leads to the choice of conventional plant systems, while our calculation model provides a financial-economic assessment for innovative energy systems and low environmental impact. Computational analysis can help in the design phase, particularly in the case of complex structures with centralized plant systems, by comparing the data returned by the calculation model for different design options.

Keywords: Energy, Buildings, Systems, Evaluation.

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3091 Cost-Effective Design of Space Structures Joints: A Review

Authors: Mohammed I. Ali, Feng Fan, Peter N. Khakina, Ma H.H

Abstract:

In construction of any structure, the aesthetic and utility values should be considered in such a way as to make the structure cost-effective. Most structures are composed of elements and joints which are very critical in any skeletal space structure because they majorly determine the performance of the structure. In early times, most space structures were constructed using rigid joints which had the advantage of better performing structures as compared to pin-jointed structures but with the disadvantage of requiring all the construction work to be done on site. The discovery of semi-rigid joints now enables connections to be prefabricated and quickly assembled on site while maintaining good performance. In this paper, cost-effective is discussed basing on strength of connectors at the joints, buckling of joints and overall structure, and the effect of initial geometrical imperfections. Several existing joints are reviewed by classifying them into categories and discussing where they are most suited and how they perform structurally. Also, finite element modeling using ABAQUS is done to determine the buckling behavior. It is observed that some joints are more economical than others. The rise to span ratio and imperfections are also found to affect the buckling of the structures. Based on these, general principles that guide the design of cost-effective joints and structures are discussed.

Keywords: Buckling, Connectors, Joint stiffness, Eccentricity, Second moment of area, Semi-rigid joints.

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