Abstract: Economic growth and social evolution are connected to trust relationships in a society. The quality of the accounting information, the tax information system and the tax audit mechanism evolve multiple benefits in an economy. Tax evasion, the illegal practice where people and companies do not pay taxes, is a crime because of the negative effect in economy and society. In this paper, we describe a theoretical framework on the characteristics of a fair and efficient tax auditing information system which could be a tool against tax evasion, a tool for an economy to grow, especially in countries that face fluctuations in economic activity. We conclude that a fair and efficient tax auditing information system increases the reliability of tax administration, improves taxpayers’ tax compliance and causes a developmental trajectory for the economy.
Abstract: 400 one-day-old male broiler chicks (Ross-308) randomly divided to 2 main groups, 1st main group (GA) was feeding basal diet with medium chain fatty acid (MCFA) at rate of 0.15% and divided to four subgroups, 3 subgroups vaccinated with different routes with Newcastle Disease Virus (NDV) and non-vaccinated group. The 2nd main group (GB) feeding basal diet without MCFA and divided the same as 1st main group. The parameters used in this study included: ND antibody titers at 1, 10, 21, 28, 35 and 42 days of age and values of CD4 and CD8 at 1, 20, 30 and 42 days of age. This experiment detected increase in ND antibodies titers in (G1, G2, G3) groups were fed on basal diet MCFA comparing to groups were fed without adding MCFA (G5, G6, G7) and control groups (G4, G8). The results of cellular immune response (CD4 and CD8) T-cells in broiler chicks indicated that there was obviously significant relationship between dietary Fatty Acid (FA) versus the diet without FA on the level of CD4 parameter, for the entire experimental period. The effect of different ages was statistically significant in creating different values of CD4 level, whereas the CD4 level decreases markedly with age. However, analyzing the data of different vaccination methods, oculonasal method of vaccination led to the highest value of CD4 compared with the oral, S/C and control groups. There were statistical differences in CD8 values due to supplementation of FA versus the basal diet and due to the effect of different age periods. As for the age effect, the CD8 value at 20 days of age was significantly higher than at 42 and 30 days.
Abstract: Since last decade, wireless sensor networks (WSNs) have been used in many areas like health care, agriculture, defense, military, disaster hit areas and so on. Wireless Sensor Networks consist of a Base Station (BS) and more number of wireless sensors in order to monitor temperature, pressure, motion in different environment conditions. The key parameter that plays a major role in designing a protocol for Wireless Sensor Networks is energy efficiency which is a scarcest resource of sensor nodes and it determines the lifetime of sensor nodes. Maximizing sensor node’s lifetime is an important issue in the design of applications and protocols for Wireless Sensor Networks. Clustering sensor nodes mechanism is an effective topology control approach for helping to achieve the goal of this research. In this paper, the researcher presents an energy efficiency protocol to prolong the network lifetime based on Energy efficient clustering algorithm. The Low Energy Adaptive Clustering Hierarchy (LEACH) is a routing protocol for clusters which is used to lower the energy consumption and also to improve the lifetime of the Wireless Sensor Networks. Maximizing energy dissipation and network lifetime are important matters in the design of applications and protocols for wireless sensor networks. Proposed system is to maximize the lifetime of the Wireless Sensor Networks by choosing the farthest cluster head (CH) instead of the closest CH and forming the cluster by considering the following parameter metrics such as Node’s density, residual-energy and distance between clusters (inter-cluster distance). In this paper, comparisons between the proposed protocol and comparative protocols in different scenarios have been done and the simulation results showed that the proposed protocol performs well over other comparative protocols in various scenarios.
Abstract: In the recent years, aluminum metal matrix composites were most widely used, which are finding wide applications in various field such as automobile, aerospace defense etc., due to their outstanding mechanical properties like low density, light weight, exceptional high levels of strength, stiffness, wear resistance, high temperature resistance, low coefficient of thermal expansion and good formability. In the present work, an effort is made to study the effect of heat treatment on mechanical properties of aluminum 7075 alloy reinforced with constant weight percentage of naturally occurring mineral beryl and varying weight percentage of graphene. The hybrid composites are developed with 0.5 wt. %, 1wt.%, 1.5 wt.% and 2 wt.% of graphene and 6 wt.% of beryl by stir casting liquid metallurgy route. The cast specimens of unreinforced aluminum alloy and hybrid composite samples were prepared for heat treatment process and subjected to solutionizing treatment (T6) at a temperature of 490±5 oC for 8 hours in a muffle furnace followed by quenching in boiling water. The microstructure analysis of as cast and heat treated hybrid composite specimens are examined by scanning electron microscope (SEM). The tensile test and hardness test of unreinforced aluminum alloy and hybrid composites are examined. The wear behavior is examined by pin-on disc apparatus. The results of as cast specimens and heat treated specimens were compared. The heat treated Al7075-Beryl-Graphene hybrid composite had better properties and significantly improved the ultimate tensile strength, hardness and reduced wear loss when compared to aluminum alloy and as cast hybrid composites.
Abstract: The proliferation of mobile devices in society enables the media to disseminate information and knowledge more rapidly. Higher education students access these contents and share them with each other, in the most diverse platforms, allowing the ubiquity in access to information. This article presents the results and respective quantitative analysis of a survey applied to communication students of two higher education institutions: one in Portugal and another in Spain. The results show that, in this sample, higher education students regularly access news content believing traditional news sources to be more credible. Regarding online sources, it was verified that the access was mostly to free news contents. This study intends to promote the knowledge about the changes that occur in the relationship of higher education students with the media, characterizing how news consumption is processed by these students, considering the resulting effects of the digital media evolution. It is intended to present not only the news sources they use, but also to know some of their habits and relationship with the news media.
Abstract: In this paper using smart materials we have proposed a specially manufactured variable volume spin tub for loading clothes for negating the vibration to a certain extent for getting better operating performance. Additionally, we have recommended a variable spinning speed rotor for handling varieties of garments for an efficient washing, aiming for increasing the life span of both the garments and the machine. As a part of the conflicting dynamic constraints and demands of the customer friendly design optimization of a lucrative and cosmetic washing machine we have proposed a drier and a desalination system capable to supply desirable heat and a pleasing fragrance to the garments. We thus concluded that while incorporating variable volume and variable spinning speed tub integrated with a drier and desalination system, the washing machine could meet the varieties of domestic requirements of the customers cost-effectively.
Abstract: Congenital Zika Virus Syndrome is an entity composed by a variety of birth defects presented in newborns that have been exposed to the Zika Virus during pregnancy. The syndrome characteristic features are severe microcephaly, cerebral tissue abnormalities, ophthalmological abnormalities such as uveitis and chorioretinitis, arthrogryposis, clubfoot deformity and muscular tone abnormalities. The confirmatory test is the Reverse transcription polymerase chain reaction (RT-PCR) associated to the physical findings. Here we present the case of a newborn with microcephaly whose mother presented a confirmed Zika Virus infection during the third trimester of pregnancy, despite of the evident findings and the history of Zika infection the RT-PCR in amniotic and cerebrospinal fluid of the newborn was negative. RT-PCR has demonstrated a low sensibility in samples with low viral loads, reason why, we propose a clinical diagnosis in patients with clinical history of Zika Virus infection during pregnancy accompanied by evident clinical manifestations of the child.
Abstract: This paper presents numerical flow and slope stability simulations in three typical sections of earth dams built in tropical regions, two homogeneous with different slope inclinations, and the other one heterogeneous with impermeable core. The geotechnical material parameters used in this work were obtained from a lab testing of physical characterization, compaction, consolidation, variable load permeability and saturated triaxial type CD for compacted soil samples with standard proctor energy at optimum moisture content (23%), optimum moisture content + 2% and optimum moisture content +5%. The objective is to analyze the general behavior of earth dams built in rainy regions where optimum moisture is exceeded. The factor of safety is satisfactory for the three sections compacted in all moisture content during the stages of operation and end of construction. On The other hand, the rapid drawdown condition is the critical phase for homogeneus dams configuration, the factor of safety obtained were unsatisfactory. In general, the heterogeneous dam behavior is more efficient due to the fact that the slopes are made up of gravel, which favors the dissipation of pore pressures during the rapid drawdown. For the critical phase, the slopes should have lower inclinations of the upstream and downstream slopes to guarantee stability, although it increases the costs.
Abstract: Communication signal modulation recognition
technology is one of the key technologies in the field of modern
information warfare. At present, communication signal automatic
modulation recognition methods are mainly divided into two major
categories. One is the maximum likelihood hypothesis testing method
based on decision theory, the other is a statistical pattern recognition
method based on feature extraction. Now, the most commonly used
is a statistical pattern recognition method, which includes feature
extraction and classifier design. With the increasingly complex
electromagnetic environment of communications, how to effectively
extract the features of various signals at low signal-to-noise ratio
(SNR) is a hot topic for scholars in various countries. To solve this
problem, this paper proposes a feature extraction algorithm for the
communication signal based on the improved Holder cloud feature.
And the extreme learning machine (ELM) is used which aims at
the problem of the real-time in the modern warfare to classify
the extracted features. The algorithm extracts the digital features
of the improved cloud model without deterministic information in
a low SNR environment, and uses the improved cloud model to
obtain more stable Holder cloud features and the performance of the
algorithm is improved. This algorithm addresses the problem that
a simple feature extraction algorithm based on Holder coefficient
feature is difficult to recognize at low SNR, and it also has a
better recognition accuracy. The results of simulations show that the
approach in this paper still has a good classification result at low
SNR, even when the SNR is -15dB, the recognition accuracy still
reaches 76%.
Abstract: Friction stir welding (FSW) is a joining process in the solid state, which eliminates problems associated with the material melting and solidification, such as cracks, residual stresses and distortions generated during conventional welding. Among the most important advantages of FSW are; easy automation, less distortion, lower residual stress and good mechanical properties in the joining region. FSW is a recent approach to metal joining and although originally intended for aluminum alloys, it is investigated in a variety of metallic materials. The basic concept of FSW is a rotating tool, made of non-consumable material, specially designed with a geometry consisting of a pin and a recess (shoulder). This tool is inserted as spinning on its axis at the adjoining edges of two sheets or plates to be joined and then it travels along the joining path line. The tool rotation axis defines an angle of inclination with which the components to be welded. This angle is used for receiving the material to be processed at the tool base and to promote the gradual forge effect imposed by the shoulder during the passage of the tool. This prevents the material plastic flow at the tool lateral, ensuring weld closure on the back of the pin. In this study, two 4 mm Kevlar® plates which were produced with the Kevlar® fabrics, are analyzed with COMSOL Multiphysics in order to investigate the weldability via FSW. Thereafter, some experimental investigation is done with an appropriate workbench in order to compare them with the analysis results.
Abstract: This article presents a study of the effect of
a contra-rotating component on the efficiency of centrifugal
compressors. A contra-rotating centrifugal compressor (CRCC) is
constructed using two independent rotors, rotating in the opposite
direction and replacing the single rotor of a conventional centrifugal
compressor (REF). To respect the geometrical parameters of the REF
one, two rotors of the CRCC are designed, based on a single rotor
geometry, using the hub and shroud length ratio parameter of the
meridional contour. Firstly, the first rotor is designed by choosing
a value of length ratio. Then, the second rotor is calculated to be
adapted to the fluid flow of the first rotor according aerodynamics
principles. In this study, four values of length ratios 0.3, 0.4, 0.5, and
0.6 are used to create four configurations CF1, CF2, CF3, and CF4
respectively. For comparison purpose, the circumferential velocity at
the outlet of the REF and the CRCC are preserved, which means that
the single rotor of the REF and the second rotor of the CRCC rotate
with the same speed of 16000rpm. The speed of the first rotor in this
case is chosen to be equal to the speed of the second rotor. The CFD
simulation is conducted to compare the performance of the CRCC
and the REF with the same boundary conditions. The results show
that the configuration with a higher length ratio gives higher pressure
rise. However, its efficiency is lower. An investigation over the entire
operating range shows that the CF1 is the best configuration in this
case. In addition, the CRCC can improve the pressure rise as well
as the efficiency by changing the speed of each rotor independently.
The results of changing the first rotor speed show with a 130% speed
increase, the pressure ratio rises of 8.7% while the efficiency remains
stable at the flow rate of the design operating point.
Abstract: Rotating disk is one of the most indispensable parts of a rotating machine. Rotating disk has found many applications in the diverging field of science and technology. In this paper, we have taken into consideration the problem of a heavy spinning disk mounted on a rotor system acted upon by boundary traction. Finite element modelling is used at various loading condition to determine the mixed mode stress intensity factors. The effect of combined shear and normal traction on the boundary is incorporated in the analysis under the action of gravity. The variation near the crack tip is characterized in terms of the stress intensity factor (SIF) with an aim to find the SIF for a wide range of parameters. The results of the finite element analyses carried out on the compressed disk of a belt pulley arrangement using fracture mechanics concepts are shown. A total of hundred cases of the problem are solved for each of the variations in loading arc parameter and crack orientation using finite element models of the disc under compression. All models were prepared and analyzed for the uncracked disk, disk with a single crack at different orientation emanating from shaft hole as well as for a disc with pair of cracks emerging from the same center hole. Curves are plotted for various loading conditions. Finally, crack propagation paths are determined using kink angle concepts.
Abstract: Market and non-market outputs are produced jointly in agriculture. Their supply depends on the intensity and type of production. The role of agriculture as an economic activity and its effects are important for the Lithuanian case study, as agricultural land covers more than a half of country. Positive and negative externalities, created in agriculture are not considered in the market. Therefore, specific techniques such as stated preferences methods, in particular choice experiments (CE) are used for evaluation of non-market outputs in agriculture. The main aim of this paper is to present construction of the research path for evaluation of non-market farming system outputs in Lithuania. The conventional and organic farming, covering crops (including both cereal and industrial crops) and livestock (including dairy and cattle) production has been selected. The CE method and nested logit (NL) model were selected as appropriate for evaluation of non-market outputs of different farming systems in Lithuania. A pilot survey was implemented between October–November 2018, in order to test and improve the CE questionnaire. The results of the survey showed that the questionnaire is accepted and well understood by the respondents. The econometric modelling showed that the selected NL model could be used for the main survey. The understanding of the differences between organic and conventional farming by residents was identified. It was revealed that they are more willing to choose organic farming in comparison to conventional farming.
Abstract: In the present work, a remediation bioprocess based on the use of a local isolate of the microalgae Chlorella vulgaris immobilized in alginate beads is proposed. This process was shown to be effective for the reduction of several chemical and microbial contaminants present in Cildáñez stream, a water course that is part of the Matanza-Riachuelo Basin (Buenos Aires, Argentina). The bioprocess, involving the culture of the microalga in autotrophic conditions in a stirred-tank bioreactor supplied with a marine propeller for 6 days, allowed a significant reduction of Escherichia coli and total coliform numbers (over 95%), as well as of ammoniacal nitrogen (96%), nitrates (86%), nitrites (98%), and total phosphorus (53%) contents. Pb content was also significantly diminished after the bioprocess (95%). Standardized cytotoxicity tests using Allium cepa seeds and Cildáñez water pre- and post-remediation were also performed. Germination rate and mitotic index of onion seeds imbibed in Cildáñez water subjected to the bioprocess was similar to that observed in seeds imbibed in distilled water and significantly superior to that registered when untreated Cildáñez water was used for imbibition. Our results demonstrate the potential of this simple and cost-effective technology to remove urban-water contaminants, offering as an additional advantage the possibility of an easy biomass recovery, which may become a source of alternative energy.
Abstract: The under passing tunnels are strongly influenced by the soils around. There are some complexities in the specification of real soil behavior, owing to the fact that lots of uncertainties exist in soil properties, and additionally, inappropriate soil constitutive models. Such mentioned factors may cause incompatible settlements in numerical analysis with the obtained values in actual construction. This paper aims to report a case study on a specific tunnel constructed by NATM. The tunnel has a depth of 11.4 m, height of 12.2 m, and width of 14.4 m with 2.5 lanes. The numerical modeling was based on a 2D finite element program. The soil material behavior was modeled by hardening soil model. According to the field observations, the numerical estimated settlement at the ground surface was approximately four times more than the measured one, after the entire installation of the initial lining, indicating that some unknown factors affect the values. Consequently, the geotechnical parameters are accurately revised by a numerical back-analysis using laboratory and field test data and based on the obtained monitoring data. The obtained result confirms that typically, the soil parameters are conservatively low-estimated. And additionally, the constitutive models cannot be applied properly for all soil conditions.
Abstract: Assessing several individuals intensively over time
yields intensive longitudinal data (ILD). Even though ILD provide
rich information, they also bring other data analytic challenges. One
of these is the increased occurrence of missingness with increased
study length, possibly under non-ignorable missingness scenarios.
Multiple imputation (MI) handles missing data by creating several
imputed data sets, and pooling the estimation results across imputed
data sets to yield final estimates for inferential purposes. In this
article, we introduce dynr.mi(), a function in the R package,
Dynamic Modeling in R (dynr). The package dynr provides a suite
of fast and accessible functions for estimating and visualizing the
results from fitting linear and nonlinear dynamic systems models in
discrete as well as continuous time. By integrating the estimation
functions in dynr and the MI procedures available from the R
package, Multivariate Imputation by Chained Equations (MICE), the
dynr.mi() routine is designed to handle possibly non-ignorable
missingness in the dependent variables and/or covariates in a
user-specified dynamic systems model via MI, with convergence
diagnostic check. We utilized dynr.mi() to examine, in the context
of a vector autoregressive model, the relationships among individuals’
ambulatory physiological measures, and self-report affect valence
and arousal. The results from MI were compared to those from
listwise deletion of entries with missingness in the covariates.
When we determined the number of iterations based on the
convergence diagnostics available from dynr.mi(), differences in
the statistical significance of the covariate parameters were observed
between the listwise deletion and MI approaches. These results
underscore the importance of considering diagnostic information in
the implementation of MI procedures.
Abstract: The Bahnar is one of 11 indigenous groups living in the Central Highlands of Vietnam. It is one among the four most popular groups in this area, including the Mnong who speak the same language of Mon Khmer family, while both groups of the Jrai and the Rhade belong to the Malayo-Polynesian language family. These groups once captured fertile plateaus, left their cultural and artistic heritage which affected the remaining small groups. Despite the difference in ethnic origins, these groups seem to share similar beliefs, customs and related folk arts after a very long time living beside each other. However, through an in-depth study, this paper points out the fact that the decorative patterns used by the Bahnar are different from the other ethnic groups, especially in color. Based on historical materials from the local museums and some studies in 1980s when all of the ethnic groups in this area had still lived in self-sufficient condition, this paper characterizes the traditional color scheme used by the Bahnar and identifies the difference in decorative motifs of this group compared to the others by pointing out they do not use green in their usual decorative patterns. Moreover, combined with some field surveys recently, through comparative analysis, it also discovers stylistic variations of these patterns in the process of cultural exchange with the other ethnic groups, both in and out of the region, in modern living conditions. This study helps to preserve and promote the traditional values and cultural identity of the Bahnar people in the Central Highlands of Vietnam, avoiding the fusion of styles among groups during the cultural exchange.
Abstract: South Africa is one of the driest countries in the world and is facing a water crisis. In addition to inadequate infrastructure and poor planning, the country is experiencing high rates of water wastage due to pipe leaks. This study outlines the level of water wastage and develops a smart solution to efficiently manage and reduce the effects of pipe leaks, while monitoring the situation before and after fixing the pipe leaks. To understand the issue in depth, a literature review of journal papers and government reports was conducted. A questionnaire was designed and distributed to the general public. Additionally, the municipality office was contacted from a managerial perspective. The analysis from the study indicated that the majority of the citizens are aware of the water crisis and are willing to participate positively to decrease the level of water wasted. Furthermore, the response from the municipality acknowledged that more practical solutions are needed to reduce water wastage, and resources to attend to pipe leaks swiftly. Therefore, this paper proposes a specific solution for municipalities, local plumbers and citizens to minimize the effects of pipe leaks. The solution provides web and mobile application platforms to report and manage leaks swiftly. The solution is beneficial to the country in achieving water security and would promote a culture of responsibility toward water usage.
Abstract: Irradiation deposits energy through ionisation changing the bio-system’s net dipole, allowing the use of dielectric parameters and thermodynamic state functions related to these parameters as biophysical detectors to electrical inhomogeneity within the biosystem. This part is concerned with the effect of Moringa leaves extract, natural supplement, on the response of the biosystem to two different dose rates of irradiation. Having Hb molecule as a representative to the biosystem to be least invasive to the biosystem, dielectric measurements were used to extract the relaxation time of certain process found in the Hb spectrum within the indicated frequency window and the interrelated thermodynamic state functions were calculated from the deduced relaxation time. The results showed that relaxation time was decreased for both dose rates indicating a strong influence of Moringa on the response of biosystem and consequently Hb molecule. This influence was presented in the relaxation time and other parameters as well.
Abstract: Corporate governance has become a crucial issue in both the business and academic world as a result of world-wide financial scandals and lack of trust in corporate practices. There is no doubt that in order to thrive and attain growth in the market, a company must earn the trust of its stakeholders by consistently delivering on its commitments. Directors of the companies thus comprehend the importance of upfront communication with relevant stakeholders to increase their confidence. The authors of this article argue that practicing good corporate governance is not enough in this highly competitive market place; corporate leaders need to market their good corporate governance practices in order to make the company more attractive to investors. This article also contends that the strength of corporate governance relies wholly upon the extent to which it is communicated simply, effectively and unceasingly to its stakeholders. The main objective of this study, therefore, is to explore the importance of branding good corporate governance in order to increase corporate brand equity, attract investors, and capture market share. A structured questionnaire comprising three sections and a total of 34 questions was prepared and surveyed by the authors among respondents residing in Bangladesh and who also have an academic and corporate background, to investigate the potential impact of branding good corporate governance in the market place. High mean values for individual questions and overall section depict that communicating and branding good corporate governance to the stakeholders will not only boost the investors’ confidence but also increase the corporate brand equity, yielding both profitable and sustainable business environment.