Search results for: Psychology Degree
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 1016

Search results for: Psychology Degree

746 N-Sun Decomposition of Complete, Complete Bipartite and Some Harary Graphs

Authors: R. Anitha, R. S. Lekshmi

Abstract:

Graph decompositions are vital in the study of combinatorial design theory. A decomposition of a graph G is a partition of its edge set. An n-sun graph is a cycle Cn with an edge terminating in a vertex of degree one attached to each vertex. In this paper, we define n-sun decomposition of some even order graphs with a perfect matching. We have proved that the complete graph K2n, complete bipartite graph K2n, 2n and the Harary graph H4, 2n have n-sun decompositions. A labeling scheme is used to construct the n-suns.

Keywords: Decomposition, Hamilton cycle, n-sun graph, perfect matching, spanning tree.

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745 A Multi-Level WEB Based Parallel Processing System A Hierarchical Volunteer Computing Approach

Authors: Abdelrahman Ahmed Mohamed Osman

Abstract:

Over the past few years, a number of efforts have been exerted to build parallel processing systems that utilize the idle power of LAN-s and PC-s available in many homes and corporations. The main advantage of these approaches is that they provide cheap parallel processing environments for those who cannot afford the expenses of supercomputers and parallel processing hardware. However, most of the solutions provided are not very flexible in the use of available resources and very difficult to install and setup. In this paper, a multi-level web-based parallel processing system (MWPS) is designed (appendix). MWPS is based on the idea of volunteer computing, very flexible, easy to setup and easy to use. MWPS allows three types of subscribers: simple volunteers (single computers), super volunteers (full networks) and end users. All of these entities are coordinated transparently through a secure web site. Volunteer nodes provide the required processing power needed by the system end users. There is no limit on the number of volunteer nodes, and accordingly the system can grow indefinitely. Both volunteer and system users must register and subscribe. Once, they subscribe, each entity is provided with the appropriate MWPS components. These components are very easy to install. Super volunteer nodes are provided with special components that make it possible to delegate some of the load to their inner nodes. These inner nodes may also delegate some of the load to some other lower level inner nodes .... and so on. It is the responsibility of the parent super nodes to coordinate the delegation process and deliver the results back to the user. MWPS uses a simple behavior-based scheduler that takes into consideration the current load and previous behavior of processing nodes. Nodes that fulfill their contracts within the expected time get a high degree of trust. Nodes that fail to satisfy their contract get a lower degree of trust. MWPS is based on the .NET framework and provides the minimal level of security expected in distributed processing environments. Users and processing nodes are fully authenticated. Communications and messages between nodes are very secure. The system has been implemented using C#. MWPS may be used by any group of people or companies to establish a parallel processing or grid environment.

Keywords: Volunteer computing, Parallel Processing, XMLWebServices, .NET Remoting, Tuplespace.

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744 Interpretation of Two Indices for the Prediction of Cardiovascular Risk in Pediatric Obesity

Authors: Mustafa M. Donma, Orkide Donma

Abstract:

Obesity and weight gain are associated with increased risk of developing cardiovascular diseases and the progression of liver fibrosis. Aspartate transaminase–to-platelet count ratio index (APRI) and fibrosis-4 (FIB-4) were primarily considered as the formulas capable of differentiating hepatitis from cirrhosis. However, to the best of our knowledge, their status in children is not clear. The aim of this study is to determine APRI and FIB-4 status in obese (OB) children and compare them with values found in children with normal body mass index (N-BMI). A total of 68 children examined in the outpatient clinics of the Pediatrics Department in Tekirdag Namik Kemal University Medical Faculty were included in the study. Two groups were constituted. In the first group, 35 children with N-BMI, whose age- and sex-dependent BMI indices vary between 15 and 85 percentiles, were evaluated. The second group comprised 33 OB children whose BMI percentile values were between 95 and 99. Anthropometric measurements and routine biochemical tests were performed. Using these parameters, values for the related indices, BMI, APRI, and FIB-4, were calculated. Appropriate statistical tests were used for the evaluation of the study data. The statistical significance degree was accepted as p < 0.05. In the OB group, values found for APRI and FIB-4 were higher than those calculated for the N-BMI group. However, there was no statistically significant difference between the N-BMI and OB groups in terms of APRI and FIB-4. A similar pattern was detected for triglyceride (TRG) values. The correlation coefficient and degree of significance between APRI and FIB-4 were r = 0.336 and p = 0.065 in the N-BMI group. On the other hand, they were r = 0.707 and p = 0.001 in the OB group. Associations of these two indices with TRG have shown that this parameter was strongly correlated (p < 0.001) both with APRI and FIB-4 in the OB group, whereas no correlation was calculated in children with N-BMI. TRG are associated with an increased risk of fatty liver, which can progress to severe clinical problems such as steatohepatitis, which can lead to liver fibrosis. TRG are also independent risk factors for cardiovascular disease. In conclusion, the lack of correlation between TRG and APRI as well as FIB-4 in children with N-BMI, along with the detection of strong correlations of TRG with these indices in OB children, was the indicator of the possible onset of the tendency towards the development of fatty liver in OB children. This finding also pointed out the potential risk for cardiovascular pathologies in OB children. The nature of the difference between APRI vs. FIB-4 correlations in N-BMI and OB groups (no correlation vs. high correlation), respectively, may be the indicator of the importance of involving age and alanine transaminase parameters in addition to AST and PLT in the formula designed for FIB-4.

Keywords: APRI, FIB-4, obesity, triglycerides.

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743 Development of a Low Cost Haptic Knob

Authors: Tan Ping Hua, Yeong Che Fai, Ricky Yap, Eileen Su Lee Ming

Abstract:

Haptics has been used extensively in many applications especially in human machine interaction and virtual reality systems. Haptic technology allows user to perceive virtual reality as in real world. However, commercially available haptic devices are expensive and may not be suitable for educational purpose. This paper describes the design and development of a low cost haptic knob, with only one degree of freedom, for use in rehabilitation or training hand pronation and supination. End-effectors can be changed to suit different applications or variation in hand sizes and hand orientation.

Keywords: haptic, microcontroller, real time, virtual reality, rehabilitation

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742 Review of Models of Consumer Behaviour and Influence of Emotions in the Decision Making

Authors: Mikel Alonso López

Abstract:

In order to begin the process of studying the task of making consumer decisions, the main decision models must be analyzed. The objective of this task is to see if there is a presence of emotions in those models, and analyze how authors that have created them consider their impact in consumer choices. In this paper, the most important models of consumer behavior are analysed. This review is useful to consider an unproblematic background knowledge in the literature. The order that has been established for this study is chronological.

Keywords: Consumer behaviour, emotions, decision making, consumer psychology.

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741 A Study on the Relation of Corporate Governance and Pricing for Initial Public Offerings

Authors: Chei-Chang Chiou, Sen-Wei Wang, Yu-Min Wang

Abstract:

The purpose of this study is to investigate the relationship between corporate governance and pricing for initial public offerings (IPOs). Empirical result finds that the prediction of pricing of IPOs with corporate governance added can have a rather higher degree of predicting accuracy than that of non governance added during the training and testing samples. Therefore, it can be observed that corporate governance mechanism can affect the pricing of IPOs

Keywords: Artificial neural networks, corporate governance, initial public offerings.

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740 Going beyond Social Maternage.The Principle of Brotherhood in the Community Psychology's Intervention

Authors: Gioacchino Lavanco, Elisabetta Di Giovanni, Floriana Romano

Abstract:

The aim of this paper is to study in depth some methodological aspects of social interventation, focusing on desirable passage from social maternage method to peer advocacy method. For this purpose, we intend analyze social and organizative components, that affect operator's professional action and that are part of his psychological environment, besides the physical and social one. In fact, operator's interventation should not be limited to a pure supply of techniques, nor to take shape as improvised action, but “full of good purposes".

Keywords: Advocacy, education, relationship, social mandate.

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739 Shape-Based Image Retrieval Using Shape Matrix

Authors: C. Sheng, Y. Xin

Abstract:

Retrieval image by shape similarity, given a template shape is particularly challenging, owning to the difficulty to derive a similarity measurement that closely conforms to the common perception of similarity by humans. In this paper, a new method for the representation and comparison of shapes is present which is based on the shape matrix and snake model. It is scaling, rotation, translation invariant. And it can retrieve the shape images with some missing or occluded parts. In the method, the deformation spent by the template to match the shape images and the matching degree is used to evaluate the similarity between them.

Keywords: shape representation, shape matching, shape matrix, deformation

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738 Emotional Learning based Intelligent Robust Adaptive Controller for Stable Uncertain Nonlinear Systems

Authors: Ali Reza Mehrabian, Caro Lucas

Abstract:

In this paper a new control strategy based on Brain Emotional Learning (BEL) model has been introduced. A modified BEL model has been proposed to increase the degree of freedom, controlling capability, reliability and robustness, which can be implemented in real engineering systems. The performance of the proposed BEL controller has been illustrated by applying it on different nonlinear uncertain systems, showing very good adaptability and robustness, while maintaining stability.

Keywords: Learning control systems, emotional decision making, nonlinear systems, adaptive control.

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737 Proposal for a Model of Economic Integration for the Development of Industry in Cabinda, Angola

Authors: T. H. Bitebe, T. M. Lima, F. Charrua-Santos, C. J. Matias Oliveira

Abstract:

This study aims to present a proposal for an economic integration model for the development of the manufacturing industry in Cabinda, Angola. It seeks to analyze the degree of economic integration of Cabinda and the dynamics of the manufacturing industry. Therefore, in the same way, to gather information to support the decision-making for public financing programs that will aim at the disengagement of the manufacturing industry in Angola and Cabinda in particular. The Cabinda Province is the 18th of Angola, the enclave is located in a privileged area of the African and arable land.

Keywords: Economic integration, industrial development, Cabinda industry, Angola.

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736 Optically Active Material Based on Bi2O3@Yb3+, Nd3+ with High Intensity of Upconversion Luminescence in the Red and Green Region

Authors: D. Artamonov, A. Tsibulnikova, I. Samusev, V. Bryukhanov, A. Kozhevnikov

Abstract:

The synthesis and luminescent properties of Yb2O3,Nd2O3@Bi2O3 complex with upconversion generation are discussed in this work. The obtained samples were measured in the visible region of the spectrum under excitation with a wavelength of 980 nm. The studies showed that the obtained complexes have a high degree of stability and intense luminescence in the wavelength range of 400-750 nm. Consideration of the time dependence of the intensity of the upconversion luminescence allowed us to conclude that the enhancement of the intensity occurs in the time interval from 5 to 30 min, followed by the appearance of a stationary mode.

Keywords: Lasers, luminescence, upconversion photonics, rare earth metals.

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735 Suggestions for the Improvement of the Quality of Public Transportation Service in Campos,Brazil

Authors: D. I. De Souza, G. P. Azevedo, P. Duarte

Abstract:

In this paper the main objective is to analyze the quality of service of the bus companies operating in the city of Campos, located in the state of Rio de Janeiro, Brazil. This analysis, based on the opinion of the bus customers, will help to determine their degree of satisfaction with the service provided by the bus companies. The result of this assessment shows that the bus customers are displeased with the quality of service supplied by the bus companies. Therefore, it is necessary to identify alternative solutions to minimize the consequences of the main problems related to customers- dissatisfaction identified in our evaluation and to help the bus companies operating in Campos better fulfill their riders- needs.

Keywords: PubicTransportation, Quality of Service, Riders'Opinion, Bus Companies

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734 Discovery of Production Rules with Fuzzy Hierarchy

Authors: Fadl M. Ba-Alwi, Kamal K. Bharadwaj

Abstract:

In this paper a novel algorithm is proposed that integrates the process of fuzzy hierarchy generation and rule discovery for automated discovery of Production Rules with Fuzzy Hierarchy (PRFH) in large databases.A concept of frequency matrix (Freq) introduced to summarize large database that helps in minimizing the number of database accesses, identification and removal of irrelevant attribute values and weak classes during the fuzzy hierarchy generation.Experimental results have established the effectiveness of the proposed algorithm.

Keywords: Data Mining, Degree of subsumption, Freq matrix, Fuzzy hierarchy.

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733 Automation of Packing Cell in Fresh Fish Facilities

Authors: Omid Mirmotahari, Yngvar Berg, Mats Hovin

Abstract:

The problem discussed in this paper involves packing fresh fish fileet of the northern Cod into a standard square container. The fish is first cleaned and split and then collected on a belt ready to be stacked in a container. The aim of our work is to pack the fish into the container with constraints on the amount of overlap allowed for the fileets. The current focus is to design a packing cell that can be real-time and of practical use, while finding the optimal solution to the degree of overlap and minimise the unused space of the container.

Keywords: Facilities Planning and Management, Intelligent Systems, Manufacturing Systems, Operations Research, Production Planning and Control.

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732 Improvement of Reaction Technology of Decalin Halogenation

Authors: Dmitriy Yu. Korulkin, Ravshan M. Nuraliev, Raissa A. Muzychkina

Abstract:

In this research paper were investigated the main regularities of a radical bromination reaction of decalin. There had been studied the temperature effect, durations of reaction, frequency rate of process, a ratio of initial components, type and number of the initiator on decalin bromination degree. There were specified optimum conditions of synthesis of a perbromodecalin by the method of a decalin bromination. There are developed the technological flowchart of receiving a perbromodecalin and the mass balance of process on the first and the subsequent loadings of components. The results of research of antibacterial and antifungal activity of synthesized bromoderivatives have been represented.

Keywords: Decalin, optimum technology, perbromodecalin, radical bromination.

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731 Accounting Information Systems of Kuwaiti Companies: Obstacles and Barriers

Authors: Haya Y Alobaid

Abstract:

The aim of this paper is to identify and discuss the obstacles to the ability of the accounting information systems of Kuwaiti companies to deal with electronic commerce, and then to propose appropriate solutions to overcome the barriers. The study revealed a remarkable decrease in external auditors who have professional certification. The results also showed an agreement regarding the accounting systems and the ability to deal with e-commerce, with a different degree of importance, despite the presence of obstacles to the ability of accounting systems in dealing with different companies.

Keywords: Accounting information systems, obstacle, barriers, electronic commerce, Kuwait companies.

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730 Development of a Portable Welding Robot with EtherCAT Interface

Authors: Juyi Park, Sang-Bum Lee, Jin-Wook Kim, Ji-Yoon Kim, Jung-Min Kim, Hee-Hwan Park, Jae-Won Seo, Gye-Hyung Kang, Soo-Ho Kim

Abstract:

This paper presents a portable robot that is to use for welding process in shipbuilding yard. It has six degree of freedom and 3kg payload capability. Its weight is 21.5kg so that human workers can carry it to the work place. Its body mainly made of magnesium alloy and aluminum alloy for few parts that require high strength. Since the distance between robot and controller should be 50m at most, the robot controller controls the robot through EtherCAT. RTX and KPA are used for real time EtherCAT control on Windows XP. The performance of the developed robot was satisfactory, in welding of U type cell in shipbuilding yard.

Keywords: Portable welding robot, Shipbuilding, EtherCAT

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729 Developing a Research Framework for Investigating the Transparency of ePortfolios

Authors: Elizabeth Downs, Judith Repman, Kenneth Clark

Abstract:

This paper describes the evolution of strategies to evaluate ePortfolios in an online Master-s of Education (M.Ed.) degree in Instructional Technology. The ePortfolios are required as a culminating activity for students in the program. By using Web 2.0 tools to develop the ePortfolios, students are able to showcase their technical skills, integrate national standards, demonstrate their professional understandings, and reflect on their individual learning. Faculty have created assessment strategies to evaluate student achievement of these skills. To further develop ePortfolios as a tool promoting authentic learning, faculty are moving toward integrating transparency as part of the evaluation process.

Keywords: e-learning evaluation, ePortfolios, transparency, Web 2.0

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728 The Role of Counselling Psychology on Expatriate Adjustment in East Asia: A Systematic Review

Authors: Panagiotis Platanitis

Abstract:

Purpose: This research paper seeks to review the empirical studies in the field of expatriate adjustment in East Asia in order to produce a thematic understanding of the current adjustment challenges, thus enabling practitioners to enrich their knowledge. Background: Learning to live, work, and function in a country and culture vastly different from that of one’s upbringing can pose some unique challenges in terms of adaptation and adjustment. This has led to a growing body of research about the adjustment of expatriate workers. Adjustment itself has been posited as a three-dimensional construct; work adjustment, interaction adjustment and general or cultural adjustment. Methodology: This qualitative systematic review has been conducted on all identified peer-reviewed empirical studies related to expatriate adjustment in East Asia. Five electronic databases (PsychInfo, Emerald, Scopus, EBSCO and JSTOR) were searched to December 2015. Out of 625 identified records, thorough evaluation for eligibility resulted in 15 relevant studies being subjected to data analysis. The quality of the identified research was assessed according to the Standard Quality Assessment Criteria for Evaluating Primary Research Papers from a Variety of Fields. The data were analysed by means of thematic synthesis for systematic reviews of qualitative research. Findings: Data analysis revealed five key themes. The themes developed were: (1) personality traits (2) types of adjustment, (3) language, (4) culture and (5) coping strategies. Types of adjustment included subthemes such as: Interaction, general, work, psychological, sociocultural and cross-cultural adjustment. Conclusion: The present review supported previous literature on the different themes of adjustment and it takes the focus from work and general adjustment to the psychological challenges and it introduces the psychological adjustment. It also gives a different perspective about the use of cross-cultural training and the coping strategies expatriates use when they are abroad. This review helps counselling psychologists to understand the importance of a multicultural approach when working with expatriates and also to be aware of what expatriates might face when working and living in East Asia.

Keywords: Expatriates, adjustment, East Asia, counselling psychology.

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727 MCOKE: Multi-Cluster Overlapping K-Means Extension Algorithm

Authors: Said Baadel, Fadi Thabtah, Joan Lu

Abstract:

Clustering involves the partitioning of n objects into k clusters. Many clustering algorithms use hard-partitioning techniques where each object is assigned to one cluster. In this paper we propose an overlapping algorithm MCOKE which allows objects to belong to one or more clusters. The algorithm is different from fuzzy clustering techniques because objects that overlap are assigned a membership value of 1 (one) as opposed to a fuzzy membership degree. The algorithm is also different from other overlapping algorithms that require a similarity threshold be defined a priori which can be difficult to determine by novice users.

Keywords: Data mining, k-means, MCOKE, overlapping.

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726 Intelligent Agent System Simulation Using Fear Emotion

Authors: Latifeh PourMohammadBagher

Abstract:

In this paper I have developed a system for evaluating the degree of fear emotion that the intelligent agent-based system may feel when it encounters to a persecuting event. In this paper I want to describe behaviors of emotional agents using human behavior in terms of the way their emotional states evolve over time. I have implemented a fuzzy inference system using Java environment. As the inputs of this system, I have considered three parameters related on human fear emotion. The system outputs can be used in agent decision making process or choosing a person for team working systems by combination the intensity of fear to other emotion intensities.

Keywords: Emotion simulation, Fear, Fuzzy intelligent agent

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725 Feasibility Analysis Studies on New National R&D Programs in Korea

Authors: Seongmin Yim, Hyun-Kyu Kang

Abstract:

As a part of evaluation system for R&D program, the Korean government has applied feasibility analysis since 2008. Various professionals put forth a great effort in order to catch up the high degree of freedom of R&D programs, and make contributions to evolving the feasibility analysis. We analyze diverse R&D programs from various viewpoints, such as technology, policy, and Economics, integrate the separate analysis, and finally arrive at a definite result; whether a program is feasible or unfeasible. This paper describes the concept and method of the feasibility analysis as a decision making tool. The analysis unit and content of each criterion, which are key elements in a comprehensive decision making structure, are examined

Keywords: Decision Making of New Government R&D Program, Feasibility Analysis Study

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724 Impact of Non-parental Early Childhood Education on Digital Friendship Tendency

Authors: Sheel Chakraborty

Abstract:

Modern society in developed countries has distanced itself from the earlier norm of joint family living, and with the increase of economic pressure, parents' availability for their children during their infant years has been consistently decreasing over the past three decades. This has been promoted in the US through the legislature and funding. Early care and education may have a positive impact on young minds, but a growing number of kids facing social challenges in making friendships in their teenage years raises serious concerns about its effectiveness. The survey-based primary research presented here shows that a statistically significant number of millennials between the ages of 10 and 25 years prefer to build friendships virtually than face-to-face interactions. Moreover, many teenagers depend more on their virtual friends whom they never met. Contrary to the belief that early social interactions in a non-home setup make the kids confident and more prepared for the real world, many shy-natured kids seem to develop a sense of shakiness in forming social relationships, resulting in loneliness by the time they are young adults. Reflecting on George Mead’s theory of self that is made up of “I” and “Me”, most functioning homes provide the required freedom and forgivable, congenial environment for building the "I" of a toddler; however, daycare or preschools can barely match that. It seems social images created from the “Me” perspective in preschoolers in a daycare environment has interfered and greatly overpowered the formation of a confident "I" thus created a crisis around the inability to form friendships face to face when they grow older. Though the pervasive nature of social media cannot be ignored, the non-parental early care and education practices adopted largely by the urban population have created a favorable platform of teen psychology on which social media popularity thrived, especially providing refuge to shy Gen-Z teenagers. This can explain why young adults today perceive social media as their preferred outlet of expression and a place to form dependable friendships, despite the risk of being cyberbullied.

Keywords: Digital socialization, shyness, developmental psychology, friendship, early education.

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723 Comparative Analysis of Concentration in Insurance Markets in New EU Member States

Authors: T. Pavic Kramaric, M. Kitic

Abstract:

The purpose of this article is to analyze the market structure as well as the degree of concentration in insurance markets in new EU member states. The analysis was conducted using several most commonly used concentration indicators such as concentration ratio, Herfindahl-Hirschman index and entropy index. These indicators were calculated for the 2000-2010 period on the basis of total gross written premium as the most relevant indicator of market power in insurance markets. The results of the analysis showed that in all observed countries the level of concentration decreased, though with significantly different intensity. Yet, in some countries, the level of concentration remains very high.

Keywords: insurance market, concentration, new EU member states

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722 The Giant Component in a Random Subgraph of a Weak Expander

Authors: Yilun Shang

Abstract:

In this paper, we investigate the appearance of the giant component in random subgraphs G(p) of a given large finite graph family Gn = (Vn, En) in which each edge is present independently with probability p. We show that if the graph Gn satisfies a weak isoperimetric inequality and has bounded degree, then the probability p under which G(p) has a giant component of linear order with some constant probability is bounded away from zero and one. In addition, we prove the probability of abnormally large order of the giant component decays exponentially. When a contact graph is modeled as Gn, our result is of special interest in the study of the spread of infectious diseases or the identification of community in various social networks.

Keywords: subgraph, expander, random graph, giant component, percolation.

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721 Effect of Fire on Structural Behavior of Normal and High Strength Concrete Beams

Authors: Alaa I. Arafa, Hemdan O. A. Said. Marwa A. M. Ali

Abstract:

This paper investigates and evaluates experimentally the structural behavior of high strength concrete (HSC) beams under fire and compares it with that of Normal strength concrete (NSC) beams. The main investigated parameters are: concrete compressive strength (300 or 600 kg/cm2); the concrete cover thickness (3 or 5 cm); the degree of temperature (room temperature or 600 oC); the type of cooling (air or water); and the fire exposure time (3 or 5 hours). Test results showed that the concrete compressive strength decreases significantly as the exposure time to fire increases.

Keywords: Experimental, fire, high strength concrete beams, monotonic loading.

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720 Approximations to the Distribution of the Sample Correlation Coefficient

Authors: John N. Haddad, Serge B. Provost

Abstract:

Given a bivariate normal sample of correlated variables, (Xi, Yi), i = 1, . . . , n, an alternative estimator of Pearson’s correlation coefficient is obtained in terms of the ranges, |Xi − Yi|. An approximate confidence interval for ρX,Y is then derived, and a simulation study reveals that the resulting coverage probabilities are in close agreement with the set confidence levels. As well, a new approximant is provided for the density function of R, the sample correlation coefficient. A mixture involving the proposed approximate density of R, denoted by hR(r), and a density function determined from a known approximation due to R. A. Fisher is shown to accurately approximate the distribution of R. Finally, nearly exact density approximants are obtained on adjusting hR(r) by a 7th degree polynomial.

Keywords: Sample correlation coefficient, density approximation, confidence intervals.

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719 Ferrites of the MeFe2O4 System (Me – Zn, Cu, Cd) and Their Two Faces

Authors: B. S. Boyanov, A. B. Peltekov, K. I. Ivanov

Abstract:

The ferrites ZnFe2O4, CdFe2O4 and CuFe2O4 are synthesized in laboratory conditions using ceramic technology. Their homogeneity and structure are proven by X-Ray diffraction analysis and Mössbauer spectroscopy. The synthesized ferrites are subjected to strong acid and high temperature leaching with solutions of H2SO4, HCl and HNO3. The results indicate that the highest degree of leaching of Zn, Cd and Cu from the ferrites is achieved by use of HCl. The charging of five zinc sulfide concentrates was optimized using the criterion of minimal amount of zinc ferrite produced when roasting the concentrates in a fluidized bed. The results obtained are interpreted in terms of the hydrometallurgical zinc production and maximum recovery of zinc, copper and cadmium from initial zinc concentrates after their roasting.

Keywords: Hydrometallurgy, inorganic acids, solubility, zinc ferrite.

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718 Constraints on IRS Control: An Alternative Approach to Tax Gap Analysis

Authors: J. T. Manhire

Abstract:

A tax authority wants to take actions it knows will foster the greatest degree of voluntary taxpayer compliance to reduce the “tax gap.” This paper suggests that even if a tax authority could attain a state of complete knowledge, there are constraints on whether and to what extent such actions would result in reducing the macro-level tax gap. These limits are not merely a consequence of finite agency resources. They are inherent in the system itself. To show that this is one possible interpretation of the tax gap data, the paper formulates known results in a different way by analyzing tax compliance as a population with a single covariate. This leads to a standard use of the logistic map to analyze the dynamics of non-compliance growth or decay over a sequence of periods. This formulation gives the same results as the tax gap studies performed over the past fifty years in the U.S. given the published margins of error. Limitations and recommendations for future work are discussed, along with some implications for tax policy.

Keywords: Tax law, tax compliance, tax gap, income tax.

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717 A Holistic Workflow Modeling Method for Business Process Redesign

Authors: Heejung Lee

Abstract:

In a highly competitive environment, it becomes more important to shorten the whole business process while delivering or even enhancing the business value to the customers and suppliers. Although the workflow management systems receive much attention for its capacity to practically support the business process enactment, the effective workflow modeling method remain still challenging and the high degree of process complexity makes it more difficult to gain the short lead time. This paper presents a workflow structuring method in a holistic way that can reduce the process complexity using activity-needs and formal concept analysis, which eventually enhances the key performance such as quality, delivery, and cost in business process.

Keywords: Workflow management, reengineering, formal concept analysis.

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