Abstract: The rationalization of a gradual subsidies reforms plan has been set out by the Malaysian government to achieve the high-income nation target. This paper attempts to analyze the impacts of energy subsidy reform policy on fiscal deficit and macroeconomics variables in Malaysia. The Computable General Equilibrium (CGE) Model is employed. Three simulations based on different groups of scenarios have been developed. Importantly, the overall results indicate that removal of fuel subsidy has significantly improved the real GDP and reduced the government fiscal deficit. On the other hand, the removal of the fuel subsidy has increased most of the local commodity prices, especially energy commodities. The findings of the study could provide some imperative inputs for policy makers, especially to identify the right policy mechanism. This is especially ensures the subsidy savings from subsidy removal could be transferred back into the domestic economy in the form of infrastructure development, compensation and increases in others sector output contributions towards a sustainable economic growth.
Abstract: The purpose of this article is an examination of the meaning of theoretic aspects of audit in the context of solving of specific problems of the audit. The audit’s aim is the estimation of financial statements by the auditor, i.e. if they are prepared according to the basic requirements of current financial statements. By examination of concrete examples, we can clearly see problems created in an audit and in often cases, those contradictions which can be caused by incompliance of matters regulated by legislation and by reality. An important part of this work is the analysis of reform in the direction of business accounting, statements and audit in Georgia and its comparison with EU countries. In the article, attention is concentrated on the analysis of specific problems of auditing practice and ways of their solving by taking into consideration theoretical aspects of the audit are proposed.
Abstract: After independence, the popular belief that Gandhian will not indulge in corruption got a setback, post-independence setup paved the way for heavy corruption. The menace which would have dealt with strong legal provisions has become a way of life of Indian society. Corruption is recognized as the single biggest problem facing the country today. It undermines democracy and rule of law, violates human rights, distorts market and corrodes the moral fibre of people. The paper discusses the causes and possible remedial measures of corruption and response of people in Indian society. It emphasizes the factors which provide fertile ground for growth of corruption like, degradation of moral values, absence of a strong anti-corruption law and its effective enforcement, accountability, consistency and a defective system of fighting elections. The paper also highlights the reforms necessary for fighting corruption in India.
Abstract: This paper presents a wind turbine based on the doubly fed induction generator (DFIG) connected to the utility grid through a shunt active power filter (SAPF). The whole system is controlled by a double nonlinear predictive controller (DNPC). A Taylor series expansion is used to predict the outputs of the system. The control law is calculated by optimization of the cost function. The first nonlinear predictive controller (NPC) is designed to ensure the high performance tracking of the rotor speed and regulate the rotor current of the DFIG, while the second one is designed to control the SAPF in order to compensate the harmonic produces by the three-phase diode bridge supplied by a passive circuit (rd, Ld). As a result, we obtain sinusoidal waveforms of the stator voltage and stator current. The proposed nonlinear predictive controllers (NPCs) are validated via simulation on a 1.5 MW DFIG-based wind turbine connected to an SAPF. The results obtained appear to be satisfactory and promising.
Abstract: Accounting scandals and auditing frauds are perceived to be driven by aggressive companies and misrepresentation of audit reports. However, local legal systems and law enforcements may affect the services auditors provide to their ‘important’ clients. Under the civil law and common law jurisdictions, the standard setters, the government, and the regulatory bodies treat cases differently. As such, whether or not different forms of legal systems and extent of law enforcement plays an important role in auditor’s Audit Quality is a question this paper attempts to explore. The paper focuses on the investigation in Asia, where Hong Kong represents the common-law jurisdiction, while Taiwan and China represent the civil law jurisdiction. Only the ten reputable accounting firms are used in this study due to the differences in rankings and establishments of some of the small local audit firms. This will also contribute to the data collected between the years 2007-2013. By focusing on the use of multiple regression based on the dependent (Audit Quality) and independent variables (Client Importance, Law Enforcement, and Press Freedom), six different models are established. Results demonstrate that since different jurisdictions have different legal systems and market regulations, auditor’s treatment on ‘important’ clients will vary. However, with the moderators in place (law enforcement and press freedom), the relationship between client importance and audit quality may be smoothed out. With that in mind, this study contributes to local governments and standard setters’ consideration on legal reform and proper law enforcement in the market. Perhaps, with such modifications on the economic systems, collusion between companies and auditors can finally be put to a halt.
Abstract: This paper focuses on parametric analysis of reinforced concrete structures equipped with supplemental damping braces. Practitioners still luck sufficient data for current design of damper added structures and often reduce the real model to a pure damper braced structure even if this assumption is neither realistic nor conservative. In the present study, the damping brace is modelled as made by a linear supporting brace connected in series with the viscous/hysteretic damper. Deformation capacity of existing structures is usually not adequate to undergo the design earthquake. In spite of this, additional dampers could be introduced strongly limiting structural damage to acceptable values, or in some cases, reducing frame response to elastic behavior. This work is aimed at providing useful considerations for retrofit of existing buildings by means of supplemental damping braces. The study explicitly takes into consideration variability of (a) relative frame to supporting brace stiffness, (b) dampers’ coefficient (viscous coefficient or yielding force) and (c) non-linear frame behavior. Non-linear time history analysis has been run to account for both dampers’ behavior and non-linear plastic hinges modelled by Pivot hysteretic type. Parametric analysis based on previous studies on SDOF or MDOF linear frames provide reference values for nearly optimal damping systems design. With respect to bare frame configuration, seismic response of the damper-added frame is strongly improved, limiting deformations to acceptable values far below ultimate capacity. Results of the analysis also demonstrated the beneficial effect of stiffer supporting braces, thus highlighting inadequacy of simplified pure damper models. At the same time, the effect of variable damping coefficient and yielding force has to be treated as an optimization problem.
Abstract: This paper summarizes the results of a survey on
smart non-structural element dynamic dissipation when installed
in modern high-rise mega-frame prototypes. An innovative glazed
curtain wall was designed using Shape Memory Alloy (SMA)
joints in order to increase the energy dissipation and enhance
the seismic/wind response of the structures. The studied buildings
consisted of thirty- and sixty-storey planar frames, extracted from
reference three-dimensional steel Moment Resisting Frame (MRF)
with outriggers and belt trusses. The internal core was composed of
a CBF system, whilst outriggers were placed every fifteen stories
to limit second order effects and inter-storey drifts. These structural
systems were designed in accordance with European rules and
numerical FE models were developed with an open-source code,
able to account for geometric and material nonlinearities. With
regard to the characterization of non-structural building components,
full-scale crescendo tests were performed on aluminium/glass curtain
wall units at the laboratory of the Construction Technologies
Institute (ITC) of the Italian National Research Council (CNR),
deriving force-displacement curves. Three-dimensional brick-based
inelastic FE models were calibrated according to experimental results,
simulating the fac¸ade response. Since recent seismic events and
extreme dynamic wind loads have generated the large occurrence of
non-structural components failure, which causes sensitive economic
losses and represents a hazard for pedestrians safety, a more
dissipative glazed curtain wall was studied. Taking advantage of the
mechanical properties of SMA, advanced smart joints were designed
with the aim to enhance both the dynamic performance of the single
non-structural unit and the global behavior. Thus, three-dimensional
brick-based plastic FE models were produced, based on the innovated
non-structural system, simulating the evolution of mechanical
degradation in aluminium-to-glass and SMA-to-glass connections
when high deformations occurred. Consequently, equivalent nonlinear
links were calibrated to reproduce the behavior of both tested and
smart designed units, and implemented on the thirty- and sixty-storey
structural planar frame FE models. Nonlinear time history analyses
(NLTHAs) were performed to quantify the potential of the new
system, when considered in the lateral resisting frame system (LRFS)
of modern high-rise MRFs. Sensitivity to the structure height was
explored comparing the responses of the two prototypes. Trends
in global and local performance were discussed to show that, if
accurately designed, advanced materials in non-structural elements provide new sources of energy dissipation.
Abstract: Rock mass damage due to shear tectonic activity has been investigated largely in geoscience where fluid transport is of major interest. However, little has been studied on the effect of shear zones on rock mass behavior and its impact on stability of rock slopes. At Letšeng Diamonds open pit mine in Lesotho, the shear zone composed of sheared kimberlite material, calcite and altered basalt is forming part of the haul ramp into the main pit cut 3. The alarming rate at which the shear zone is deteriorating has triggered concerns about both local and global stability of pit the walls. This study presents the numerical modelling of the open pit slope affected by shear zone at Letšeng Diamond Mine (LDM). Analysis of the slope involved development of the slope model by using a two-dimensional finite element code RS2. Interfaces between shear zone and host rock were represented by special joint elements incorporated in the finite element code. The analysis of structural geological mapping data provided a good platform to understand the joint network. Major joints including shear zone were incorporated into the model for simulation. This approach proved successful by demonstrating that continuum modelling can be used to evaluate evolution of stresses, strain, plastic yielding and failure mechanisms that are consistent with field observations. Structural control due to geological shear zone structure proved to be important in its location, size and orientation. Furthermore, the model analyzed slope deformation and sliding possibility along shear zone interfaces. This type of approach can predict shear zone deformation and failure mechanism, hence mitigation strategies can be deployed for safety of human lives and property within mine pits.
Abstract: In order to prevent encountering unpredictable factors, geotechnical engineers always conduct numerical analysis for braced excavation design. Simulation work in advance can predict the response of subsequent excavation and thus will be designed to increase the security coefficient of construction. The parameters that are considered include geological conditions, soil properties, soil distributions, loading types, and the analysis and design methods. National Ilan University is located on the LanYang plain, mainly deposited by clayey soil and loose sand, and thus is vulnerable to external influence displacement. National Ilan University experienced a construction of braced excavation with a complete program of monitoring excavation. This study takes advantage of a one-dimensional finite element method RIDO to simulate the excavation process. The predicted results from numerical simulation analysis are compared with the monitored results of construction to explore the differences between them. Numerical simulation analysis of the excavation process can be used to analyze retaining structures for the purpose of understanding the relationship between the displacement and supporting system. The resulting deformation and stress distribution from the braced excavation cab then be understand in advance. The problems can be prevented prior to the construction process, and thus acquire all the affected important factors during design and construction.
Abstract: Higher Education system reforms, especially Finnish system of Universities of Applied Sciences in 2014 are discussed. The new steering model is based on major legislative changes, output-oriented funding and open information. The governmental steering reform, especially the financial model and the resulting institutional level responses, such as a curriculum reforms are discussed, focusing especially in engineering programs. The paper is motivated by management need to establish objective steering-related performance indicators and to apply them consistently across all educational programs. The close relationship to governmental steering and funding model imply that internally derived indicators can be directly applied. Metropolia University of Applied Sciences (MUAS) as a case institution is briefly introduced, focusing on engineering education in Information and Communications Technology (ICT), and its related programs. The reform forced consolidation of previously separate smaller programs into fewer units of student application. New curriculum ICT students have a common first year before they apply for a Major. A framework of parallel and longitudinal comparisons is introduced and used across Majors in two campuses. The new externally introduced performance criteria are applied internally on ICT Majors using data ex-ante and ex-post of program merger. A comparative performance of the Majors after completion of joint first year is established, focusing on previously omitted Majors for completeness of analysis. Some new research questions resulting from transfer of Majors between campuses and quota setting are discussed. Practical orientation identifies best practices to share or targets needing most attention for improvement. This level of analysis is directly applicable at student group and teaching team level, where corrective actions are possible, when identified. The analysis is quantitative and the nature of the corrective actions are not discussed. Causal relationships and factor analysis are omitted, because campuses, their staff and various pedagogical implementation details contain still too many undetermined factors for our limited data. Such qualitative analysis is left for further research. Further study must, however, be guided by the relevance of the observations.
Abstract: The aim of this study is to moderate the dependence of counter frictional coefficient on temperature between counter surfaces and to reduce the wear of C/C composites at low temperature. To modify the C/C composites, Silica (SiO2) powders were added into phenolic resin for carbon precursor. The preform plate of the precursor of C/C composites was prepared by conventional filament winding method. The C/C composites plates were obtained by carbonizing preform plate at 2200 °C under an argon atmosphere. At that time, the silicon carbides (SiC) were synthesized around the surfaces and the internal vacancies of the C/C composites. The frictional coefficient on the counter surfaces and specific wear volumes of the C/C composites were measured by our developed frictional test machine like pin-on disk type. The XRD indicated that SiC was synthesized in the body of C/C composite fabricated by current method. The results of friction test showed that coefficient of friction of unmodified C/C composites have temperature dependence when the test condition was changed. In contrast, frictional coefficient of the C/C composite modified with SiO2 powders was almost constant at about 0.27 when the temperature condition was changed from Room Temperature (RT) to 300 °C. The specific wear rate decreased from 25×10-6 mm2/N to 0.1×10-6 mm2/N. The observations of the surfaces after friction tests showed that the frictional surface of the modified C/C composites was covered with a film produced by the friction. This study found that synthesizing SiC around surface and internal vacancies of C/C composites was effective to moderate the dependence on the frictional coefficient and reduce to the abrasion of C/C composites.
Abstract: In recent years, nanotechnology has played an important role in the design of an efficient radiation shielding polymeric composites. It is well known that, high loading of nanomaterials with radiation absorption properties can enhance the radiation attenuation efficiency of shielding structures. However, due to difficulties in dispersion of nanomaterials into polymer matrices, there has been a limitation in higher loading percentages of nanoparticles in the polymer matrix. Therefore, the objective of the present work is to provide a methodology to fabricate and then to characterize the functionally graded radiation shielding structures, which can provide an efficient radiation absorption property along with good structural integrity. Sandwich structures composed of Ultra High Molecular Weight Polyethylene (UHMWPE) fabric as face sheets and functionally graded epoxy nanocomposite as core material were fabricated. A method to fabricate a functionally graded core panel with controllable gradient dispersion of nanoparticles is discussed. In order to optimize the design of functionally graded sandwich composites and to analyze the stress distribution throughout the sandwich composite thickness, a finite element method was used. The sandwich panels were discretized using 3-Dimensional 8 nodded brick elements. Classical laminate analysis in conjunction with simplified micromechanics equations were used to obtain the properties of the face sheets. The presented finite element model would provide insight into deformation and damage mechanics of the functionally graded sandwich composites from the structural point of view.
Abstract: Laboratory tests have been carried out to investigate the response of 2x2 pile group subjected to triangular soil movement. The pile group was instrumented with displacement and tilting devices at the pile cap and strain gauges on two piles of the group. In this paper, results from four model tests were presented to study the effects of axial loads and soil density on the lateral behavior of piles. The responses in terms of bending moment, shear force, soil pressure, deflection, and rotation of piles were compared. Test results indicate that increasing the soil strength could increase the measured moment, shear, soil pressure, and pile deformations. Most importantly, adding loads to the pile cap induces additional moment to the head of front-pile row unlike the back-pile row which was influenced insignificantly.
Abstract: Collapsible soils are weak soils that appear to be stable in their natural state, normally dry condition, but rapidly deform under saturation (wetting), thus generating large and unexpected settlements which often yield disastrous consequences for structures unwittingly built on such deposits. In this study, a prediction model for the relative subsidence of stressed collapsible soils based on dielectric permittivity measurement is presented. Unlike most existing methods for soil subsidence prediction, this model does not require moisture content as an input parameter, thus providing the opportunity to obtain accurate estimation of the relative subsidence of collapsible soils using dielectric measurement only. The prediction model is developed based on an existing relative subsidence prediction model (which is dependent on soil moisture condition) and an advanced theoretical frequency and temperature-dependent electromagnetic mixing equation (which effectively removes the moisture content dependence of the original relative subsidence prediction model). For large scale sub-surface soil exploration purposes, the spatial sub-surface soil dielectric data over wide areas and high depths of weak (collapsible) soil deposits can be obtained using non-destructive high frequency electromagnetic (HF-EM) measurement techniques such as ground penetrating radar (GPR). For laboratory or small scale in-situ measurements, techniques such as an open-ended coaxial line with widely applicable time domain reflectometry (TDR) or vector network analysers (VNAs) are usually employed to obtain the soil dielectric data. By using soil dielectric data obtained from small or large scale non-destructive HF-EM investigations, the new model can effectively predict the relative subsidence of weak soils without the need to extract samples for moisture content measurement. Some of the resulting benefits are the preservation of the undisturbed nature of the soil as well as a reduction in the investigation costs and analysis time in the identification of weak (problematic) soils. The accuracy of prediction of the presented model is assessed by conducting relative subsidence tests on a collapsible soil at various initial soil conditions and a good match between the model prediction and experimental results is obtained.
Abstract: The Mexican Chamber of Deputies is composed of 500 representatives: 300 of them elected by relative majority and another 200 ones elected through proportional representation in five electoral clusters (constituencies) with 40 representatives each. In this mixed-member electoral system, the seats distribution of proportional representation is not independent of the election by relative majority, as it attempts to correct representation imbalances produced in single-member districts. This two-fold structure has been maintained in the successive electoral reforms carried out along the last three decades (eight from 1986 to 2014). In all of them, the election process of 200 seats becomes complex: Formulas in the Law are difficult to understand and to be interpreted. This paper analyzes the Mexican electoral system after the electoral reform of 2014, which was applied for the first time in 2015. The research focuses on contradictions and issues of applicability, in particular situations where seats allocation is affected by ambiguity in the law and where asymmetrical treatment of political parties arises. Due to these facts, a proposal of electoral reform will be presented. It is intended to be simpler, clearer, and more enduring than the current system. Furthermore, this model is more suitable for producing electoral outcomes free of contradictions and paradoxes. This approach would allow a fair treatment of political parties and as a result an improved opportunity to exercise democracy.
Abstract: This article deals with the analysis of active constrained layer damping (ACLD) of smart multiferroic or magneto-electro-elastic doubly curved shells. The kinematics of deformations of the multiferroic doubly curved shell is described by a layer-wise shear deformation theory. A three-dimensional finite element model of multiferroic shells has been developed taking into account the electro-elastic and magneto-elastic couplings. A simple velocity feedback control law is employed to incorporate the active damping. Influence of layer stacking sequence and boundary conditions on the response of the multiferroic doubly curved shell has been studied. In addition, for the different orientation of the fibers of the constraining layer, the performance of the ACLD treatment has been studied.
Abstract: The aim of this paper is to study students’ view on mathematics learning in Katsina State Senior Secondary Schools of Nigeria, such as their conceptions of mathematics, attitudes toward mathematics learning, etc. A questionnaire was administered to a random sample of 1,225 senior secondary two (SS II) students of Katsina State in Nigeria. The data collected showed a clear picture of the hurdles that affect the teaching and learning of mathematics in our schools. Problems such as logistics and operational which include shortage of mathematics teachers, non–availability of a mathematics laboratory, etc. were identified. It also depicted the substantial trends of changing views and attitudes toward mathematics across secondary schools. Students’ responses to the conception of mathematics were consistent and they demonstrated some specific characteristics of their views in learning mathematics. This survey has provided useful information regarding students’ needs and aspirations in mathematics learning for curriculum planners and frontline teachers for future curriculum reform and implementation.
Abstract: The importance of fibre reinforced plastics continually
increases due to the excellent mechanical properties, low material
and manufacturing costs combined with significant weight reduction.
Today, components are usually designed and calculated numerically
by using finite element methods (FEM) to avoid expensive laboratory
tests. These programs are based on material models including
material specific deformation characteristics. In this research project,
material models for short glass fibre reinforced plastics are presented
to simulate the visco-elasto-plastic deformation behaviour. Prior
to modelling specimens of the material EMS Grivory HTV-5H1,
consisting of a Polyphthalamide matrix reinforced by 50wt.-% of
short glass fibres, are characterized experimentally in terms of
the highly time dependent deformation behaviour of the matrix
material. To minimize the experimental effort, the cyclic deformation
behaviour under tensile and compressive loading (R = −1) is
characterized by isothermal complex low cycle fatigue (CLCF)
tests. Combining cycles under two strain amplitudes and strain
rates within three orders of magnitude and relaxation intervals
into one experiment the visco-elastic deformation is characterized.
To identify visco-plastic deformation monotonous tensile tests
either displacement controlled or strain controlled (CERT) are
compared. All relevant modelling parameters for this complex
superposition of simultaneously varying mechanical loadings are
quantified by these experiments. Subsequently, two different material
models are compared with respect to their accuracy describing the
visco-elasto-plastic deformation behaviour. First, based on Chaboche
an extended 12 parameter model (EVP-KV2) is used to model cyclic
visco-elasto-plasticity at two time scales. The parameters of the
model including a total separation of elastic and plastic deformation
are obtained by computational optimization using an evolutionary
algorithm based on a fitness function called genetic algorithm.
Second, the 12 parameter visco-elasto-plastic material model by
Launay is used. In detail, the model contains a different type of a
flow function based on the definition of the visco-plastic deformation
as a part of the overall deformation. The accuracy of the models is
verified by corresponding experimental LCF testing.
Abstract: This paper is concerned with the development of a
fully implicit and purely Eulerian fluid-structure interaction method
tailored for the modeling of the large deformations of elastic
membranes in a surrounding Newtonian fluid. We consider a
simplified model for the mechanical properties of the membrane, in
which the surface strain energy depends on the membrane stretching.
The fully Eulerian description is based on the advection of a modified
surface tension tensor, and the deformations of the membrane are
tracked using a level set strategy. The resulting nonlinear problem
is solved by a Newton-Raphson method, featuring a quadratic
convergence behavior. A monolithic solver is implemented, and we
report several numerical experiments aimed at model validation and
illustrating the accuracy of the presented method. We show that
stability is maintained for significantly larger time steps.
Abstract: Seepage capillary anomalies in the active layer of soil, related to the soil water movement, often cause variation of soil hydrophysical properties and become one of the main objectives of the hydroecology. It is necessary to mention that all existing equations for computing the seepage flow particularly from soil channels, through dams, bulkheads, and foundations of hydraulic engineering structures are preferable based on the linear seepage law. Regarding the existing beliefs, anomalous seepage is based on postulates according to which the fluid in free volume is characterized by resistance against shear deformation and is presented in the form of initial gradient. According to the above-mentioned information, we have determined: Equation to calculate seepage coefficient when the velocity of transition flow is equal to seepage flow velocity; by means of power function, equations for the calculation of average and maximum velocities of seepage flow have been derived; taking into consideration the fluid continuity condition, average velocity for calculation of average velocity in capillary tube has been received.