Abstract: The reasons that explain different behaviors towards tax obligations in similar countries are not completely understood yet. The main purpose of this paper is to identify and compare the factors that influence tax morale levels in Portugal and Spain. We use data from European Values Study (EVS). Using a sample of 2,652 individuals, a factor analysis was used to extract the underlying dimensions of tax morale of Portuguese and Spanish taxpayers. Based on a factor analysis, the results of this paper show that sociological and behavioral factors, psychological factors and political factors are important for a good understanding of taxpayers’ behavior in Iberian Peninsula. This paper added value relies on the analyses of a wide range of variables and on the comparison between Portugal and Spain. Our conclusions provided insights that tax authorities and politicians can use to better focus their strategies and actions in order to increase compliance, reduce tax evasion, fight underground economy and increase country´s competitiveness.
Abstract: Due to increasing environmental awareness jute fibers are more often used in fiber reinforced composites. In the Sheet Molding Compound (SMC) process, the mold cavity is filled via material flow allowing more complex component design. But, the difficulty of using jute fibers in this process is the decreased capacity of fiber movement in the mold. A comparative flow study with jute nonwoven reinforced SMC was conducted examining the influence of the fiber volume content, the grammage of the jute nonwoven textile and a mechanical modification of the nonwoven textile on the flowability. The nonwoven textile reinforcement was selected to support homogeneous fiber distribution. Trials were performed using two SMC paste formulations differing only in filler type. Platy-shaped kaolin with a mean particle size of 0.8 μm and ashlar calcium carbonate with a mean particle size of 2.7 μm were selected as fillers. Ensuring comparability of the two SMC paste formulations the filler content was determined to reach equal initial viscosity for both systems. The calcium carbonate filled paste was set as reference. The flow study was conducted using a jute nonwoven textile with 300 g/m² as reference. The manufactured SMC sheets were stacked and centrally placed in a square mold. The mold coverage was varied between 25 and 90% keeping the weight of the stack for comparison constant. Comparing the influence of the two fillers kaolin yielded better results regarding a homogeneous fiber distribution. A mold coverage of about 68% was already sufficient to homogeneously fill the mold cavity whereas for calcium carbonate filled system about 79% mold coverage was necessary. The flow study revealed a strong influence of the fiber volume content on the flowability. A fiber volume content of 12 vol.-% and 25 vol.-% were compared for both SMC formulations. The lower fiber volume content strongly supported fiber transport whereas 25 vol.-% showed insignificant influence. The results indicate a limiting fiber volume content for the flowability. The influence of the nonwoven textile grammage was determined using nonwoven jute material with 500 g/m² and a fiber volume content of 20 vol.-%. The 500 g/m² reinforcement material showed inferior results with regard to fiber movement. A mold coverage of about 90 % was required to prevent the destruction of the nonwoven structure. Below this mold coverage the 500 g/m² nonwoven material was ripped and torn apart. Low mold coverages led to damage of the textile reinforcement. Due to the ripped nonwoven structure the textile was modified with cuts in order to facilitate fiber movement in the mold. Parallel cuts of about 20 mm length and 20 mm distance to each other were applied to the textile and stacked with varying orientations prior to molding. Stacks with unidirectional orientated cuts over stacks with cuts in various directions e.g. (0°, 45°, 90°, -45°) were investigated. The mechanical modification supported tearing of the textile without achieving benefit for the flowability.
Abstract: The retrofitting of existing buildings to resist the seismic loads is very important to avoid losing lives or financial disasters. The aim at retrofitting processes is increasing total structure strength by increasing stiffness or ductility ratio. In addition, the response modification factors (R) have to satisfy the code requirements for suggested retrofitting types. In this study, two types of jackets are used, i.e. full reinforced concrete jackets and surrounding steel plate jackets. The study is carried out on an existing building in Madinah by performing static pushover analysis before and after retrofitting the columns. The selected model building represents nearly all-typical structure lacks structure built before 30 years ago in Madina City, KSA. The comparison of the results indicates a good enhancement of the structure respect to the applied seismic forces. Also, the response modification factor of the RC building is evaluated for the studied cases before and after retrofitting. The design of all vertical elements (columns) is given. The results show that the design of retrofitted columns satisfied the code's design stress requirements. However, for some retrofitting types, the ductility requirements represented by response modification factor do not satisfy KSA design code (SBC- 301).
Abstract: The current state-of-the-art methods of mass gauging of Electric Propulsion (EP) propellants in microgravity conditions rely on external measurements that are taken at the surface of the tank. The tanks are operated under a constant thermal duty cycle to store the propellant within a pre-defined temperature and pressure range. We demonstrate using computational fluid dynamics (CFD) simulations that the heat-transfer within the pressurized propellant generates temperature and density anisotropies. This challenges the standard mass gauging methods that rely on the use of time changing skin-temperatures and pressures. We observe that the domes of the tanks are prone to be overheated, and that a long time after the heaters of the thermal cycle are switched off, the system reaches a quasi-equilibrium state with a more uniform density. We propose a new gauging method, which we call the Improved PVT method, based on universal physics and thermodynamics principles, existing TRL-9 technology and telemetry data. This method only uses as inputs the temperature and pressure readings of sensors externally attached to the tank. These sensors can operate during the nominal thermal duty cycle. The improved PVT method shows little sensitivity to the pressure sensor drifts which are critical towards the end-of-life of the missions, as well as little sensitivity to systematic temperature errors. The retrieval method has been validated experimentally with CO2 in gas and fluid state in a chamber that operates up to 82 bar within a nominal thermal cycle of 38 °C to 42 °C. The mass gauging error is shown to be lower than 1% the mass at the beginning of life, assuming an initial tank load at 100 bar. In particular, for a pressure of about 70 bar, just below the critical pressure of CO2, the error of the mass gauging in gas phase goes down to 0.1% and for 77 bar, just above the critical point, the error of the mass gauging of the liquid phase is 0.6% of initial tank load. This gauging method improves by a factor of 8 the accuracy of the standard PVT retrievals using look-up tables with tabulated data from the National Institute of Standards and Technology.
Abstract: Window system in high rise building is occasionally subjected to an excessive wind intensity, particularly during typhoon. The failure of window system did not affect overall safety of structural performance; however, it could endanger the safety of the residents. In this paper, comparison of fragility curves for window system of two residential buildings was studied. The probability of failure for individual window was determined with Monte Carlo Simulation method. Then, lognormal cumulative distribution function was used to represent the fragility. The results showed that windows located on the edge of leeward wall were more susceptible to wind load and the probability of failure for each window panel increased at higher floors.
Abstract: Calibration of Optical Time Domain Reflectometer (OTDR) has a crucial role for the accurate determination of fault locations and the accurate calculation of loss budget of long-haul optical fibre links during installation and repair. A comparison has been made between the Egyptian National Institute for Standards (NIS-Egypt) and the National Metrology institute of South Africa (NMISA-South Africa) for the calibration of an OTDR. The distance and the attenuation scales of a transfer OTDR have been calibrated by both institutes using their standards according to the standard IEC 61746-1 (2009). The results of this comparison have been compiled in this report.
Abstract: Land subsidence is a gradual settling or sudden sinking of the land surface from changes that take place underground. There are different causes of land subsidence; most notably, ground-water overdraft and severe weather conditions. Subsidence of the land surface due to ground water overdraft is caused by an increase in the intergranular pressure in unconsolidated aquifers, which results in a loss of buoyancy of solid particles in the zone dewatered by the falling water table and accordingly compaction of the aquifer. On the other hand, exploitation of underground water may result in significant changes in degree of saturation of soil layers above the water table, increasing the effective stress in these layers, and considerable soil settlements. This study focuses on estimation of soil moisture at surface using different methods. Specifically, different methods for the estimation of moisture content at the soil surface, as an important term to solve Richard’s equation and estimate soil moisture profile are presented, and their results are discussed through comparison with field measurements obtained from Yanco1 station in south-eastern Australia. Surface soil moisture is not easy to measure at the spatial scale of a catchment. Due to the heterogeneity of soil type, land use, and topography, surface soil moisture may change considerably in space and time.
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: A prospective double-blind placebo controlled trial carried out on 60 children known to be asthmatic who presented to the emergency department at Alexandria University of Children’s Hospital at El-Shatby with acute asthma exacerbations to assess the efficacy of adding inhaled magnesium sulfate to β-agonist, compared with β-agonist in saline, in the management of acute asthma exacerbations in children. The participants in the study were divided in two groups; Group A (study group) received inhaled salbutamol solution (0.15 ml/kg) plus isotonic magnesium sulfate 2 ml in a nebulizer chamber. Group B (control group): received nebulized salbutamol solution (0.15 ml/kg) diluted with placebo (2 ml normal saline). Both groups received inhaled solution every 20 minutes that was repeated for three doses. They were evaluated using the Pediatric Asthma Severity Score (PASS), oxygen saturation using portable pulse oximetry and peak expiratory flow rate using a portable peak expiratory flow meter at initially recorded as zero-minute assessment and every 20 minutes from the end of each nebulization (nebulization lasts 5-10 minutes) recorded as 20, 40 and 60-minute assessments. Regarding PASS, comparison showed non-significant difference with p-value 0.463, 0.472, 0.0766 at 20, 40 and 60 minutes. Regarding oxygen saturation, improvement was more significant towards group A starting from 40 min with significant p-value=0.000. At 60 min p-value=0.000. Although mean PEFR significantly improved from zero-min in both groups; however, improvement was more significant in group A with significant p-value = 0.015, 0.001, 0.001 at 20 min, 40 min and 60 min, respectively. The conclusion this study suggests is that inhaled magnesium sulfate is an efficient add on drug to standard β- agonist inhalation used in the treatment of moderate to severe asthma exacerbations.
Abstract: Although most of the existing skyline queries algorithms focused basically on querying static points through static databases; with the expanding number of sensors, wireless communications and mobile applications, the demand for continuous skyline queries has increased. Unlike traditional skyline queries which only consider static attributes, continuous skyline queries include dynamic attributes, as well as the static ones. However, as skyline queries computation is based on checking the domination of skyline points over all dimensions, considering both the static and dynamic attributes without separation is required. In this paper, we present an efficient algorithm for computing continuous skyline queries without discriminating between static and dynamic attributes. Our algorithm in brief proceeds as follows: First, it excludes the points which will not be in the initial skyline result; this pruning phase reduces the required number of comparisons. Second, the association between the spatial positions of data points is examined; this phase gives an idea of where changes in the result might occur and consequently enables us to efficiently update the skyline result (continuous update) rather than computing the skyline from scratch. Finally, experimental evaluation is provided which demonstrates the accuracy, performance and efficiency of our algorithm over other existing approaches.
Abstract: Egg yolk oil is a concentrated source of egg bioactive compounds, such as fat-soluble vitamins, phospholipids, cholesterol, carotenoids and others. To extract lipids and other fat-soluble nutrients from liquid egg yolk, a two-step extraction process involving polar (ethanol) and non-polar (hexane) solvents were used. This extraction technique was based on egg yolk bioactive compounds polarities, where non-polar compound was extracted into non-polar hexane, but polar in to polar alcohol/water phase. But many egg yolk bioactive compounds are not strongly polar or non-polar. Egg yolk phospholipids, cholesterol and pigments are amphipatic (have both polar and non-polar regions) and their behavior in ethanol/hexane solvent system is not clear. The aim of this study was to clarify the behavior of phospholipids, cholesterol and carotenoids during extraction of egg yolk oil with ethanol and hexane and determine the loss of these compounds in egg yolk oil. Egg yolks and egg yolk oil were analyzed for phospholipids (phosphatidylcholine (PC) and phosphatidylethanolamine (PE)), cholesterol and carotenoids (lutein, zeaxanthin, canthaxanthin and β-carotene) content using GC-FID and HPLC methods. PC and PE are polar lipids and were extracted into polar ethanol phase. Concentration of PC in ethanol was 97.89% and PE 99.81% from total egg yolk phospholipids. Due to cholesterol’s partial extraction into ethanol, cholesterol content in egg yolk oil was reduced in comparison to its total content presented in egg yolk lipids. The highest amount of lutein and zeaxanthin was concentrated in ethanol extract. The opposite situation was observed with canthaxanthin and β-carotene, which became the main pigments of egg yolk oil.
Abstract: Polymer concrete (PC) is a distinct concrete with superior characteristics in comparison to ordinary cement concrete. It has become well-known for its applications in thin overlays, floors and precast components. In this investigation, the mechanical properties of PC with different epoxy resin contents, ordinary cement concrete (OCC) and lightweight concrete (LC) have been studied under uniaxial compression test. The study involves five types of concrete, with each type being tested four times. Their complete elastic-plastic behavior was compared with each other through the measurement of volumetric strain during the tests. According to the results, PC showed higher strength, ductility and energy absorption with respect to OCC and LC.
Abstract: This paper presents the refinement method for two beams formation of wideband smart antenna. The refinement method for weighting coefficients is based on Fully Spatial Signal Processing by taking Inverse Discrete Fourier Transform (IDFT), and its simulation results are presented using MATLAB. The radiation pattern is created by multiplying the incoming signal with real weights and then summing them together. These real weighting coefficients are computed by IDFT method; however, the range of weight values is relatively wide. Therefore, for reducing this range, the refinement method is used. The radiation pattern concerns with five input parameters to control. These parameters are maximum weighting coefficient, wideband signal, direction of mainbeam, beamwidth, and maximum of minor lobe level. Comparison of the obtained simulation results between using refinement method and taking only IDFT shows that the refinement method works well for wideband two beams formation.
Abstract: The use of probiotics engineered to express specific enzymes has been the subject of considerable attention in poultry industry because of increased nutrient availability and reduced cost of enzyme supplementation. Phytase enzyme is commonly added to poultry feed to improve digestibility and availability of phosphorus from plant sources. To construct a probiotic with potential of phytate degradation, phytase gene (appA) from E. coli was cloned and transformed into two probiotic bacteria Lactobacillus salivarius and Lactococcus lactis. L. salivarous showed plasmid instability, unable to express the gene. The expression of appA gene in L. lactis was analyzed by detecting specific RNA and zymography assay. Phytase enzyme was isolated from cellular extracts of recombinant L. lactis, showing a 46 kDa band upon the SDS-PAGE analysis. Zymogram also confirmed the phytase activity of the 46 kDa band corresponding to the enzyme. An enzyme activity of 4.9U/ml was obtained in cell extracts of L. lactis. The growth of native and recombinant L. lactis was similar in the presence of two concentrations of ox bile.
Abstract: In present era, development of digital circuits, signal processors and other integrated circuits, magnitude comparators are challenged by large area and more power consumption. Comparator is most basic circuit that performs comparison. This paper presents a technique to design a two bit comparator which consumes less area and power. DSCH and MICROWIND version 3 are used to design the schematic and design the layout of the schematic, observe the performance parameters at different nanometer technologies respectively.
Abstract: Endothelial Progenitor Cell (EPC) based therapies continue to be of interest to treat ischemic events based on their proven role to promote blood vessel formation and thus tissue re-vascularisation. Current strategies for the production of clinical-grade EPCs requires the in vitro isolation of EPCs from peripheral blood followed by cell expansion to provide sufficient quantities EPCs for cell therapy. This study aims to examine the use of different biomolecules to significantly improve the current strategy of EPC capture and expansion on collagen type I (Col I). In this study, four different biomolecules were immobilised on a surface and then investigated for their capacity to support EPC capture and proliferation. First, a cell microarray platform was fabricated by coating a glass surface with epoxy functional allyl glycidyl ether plasma polymer (AGEpp) to mediate biomolecule binding. The four candidate biomolecules tested were Col I, collagen type II (Col II), collagen type IV (Col IV) and vascular endothelial growth factor A (VEGF-A), which were arrayed on the epoxy-functionalised surface using a non-contact printer. The surrounding area between the printed biomolecules was passivated with polyethylene glycol-bisamine (A-PEG) to prevent non-specific cell attachment. EPCs were seeded onto the microarray platform and cell numbers quantified after 1 h (to determine capture) and 72 h (to determine proliferation). All of the extracellular matrix (ECM) biomolecules printed demonstrated an ability to capture EPCs within 1 h of cell seeding with Col II exhibiting the highest level of attachment when compared to the other biomolecules. Interestingly, Col IV exhibited the highest increase in EPC expansion after 72 h when compared to Col I, Col II and VEGF-A. These results provide information for significant improvement in the capture and expansion of human EPC for further application.
Abstract: Bendiocarb is a known toxic xenobiotic that presents acute and chronic risks for freshwater invertebrates and estuarine and marine biota; thus, the treatment of water contaminated with the insecticide is of concern. In this paper, a bacterial community with the capacity to grow in bendiocarb as its sole carbon and nitrogen source was isolated by enrichment techniques in batch culture, from samples of a composting plant located in the northeast of Mexico City. Eight cultivable bacteria were isolated from the microbial community, by PCR amplification of 16 rDNA; Pseudoxanthomonas spadix (NC_016147.2, 98%), Ochrobacterium anthropi (NC_009668.1, 97%), Staphylococcus capitis (NZ_CP007601.1, 99%), Bosea thiooxidans. (NZ_LMAR01000067.1, 99%), Pseudomonas denitrificans. (NC_020829.1, 99%), Agromyces sp. (NZ_LMKQ01000001.1, 98%), Bacillus thuringiensis. (NC_022873.1, 97%), Pseudomonas alkylphenolia (NZ_CP009048.1, 98%). NCBI accession numbers and percentage of similarity are indicated in parentheses. These bacteria were regarded as the isolated species for having the best similarity matches. The ability to degrade bendiocarb by the immobilized bacterial community in a packed bed biofilm reactor, using as support volcanic stone fragments (tezontle), was evaluated. The reactor system was operated in batch using mineral salts medium and 30 mg/L of bendiocarb as carbon and nitrogen source. With this system, an overall removal efficiency (ηbend) rounding 90%, was reached.
Abstract: There is a widespread changeover in the electrical power industry universally from old-style monopolistic outline towards a horizontally distributed competitive structure to come across the demand of rising consumption. When the transmission lines of derestricted system are incapable to oblige the entire service needs, the lines are overloaded or congested. The governor between customer and power producer is nominated as Independent System Operator (ISO) to lessen the congestion without obstructing transmission line restrictions. Among the existing approaches for congestion management, the frequently used approaches are reorganizing the generation and load curbing. There is a boundary for reorganizing the generators, and further loads may not be supplemented with the prevailing resources unless more private power producers are added in the system by considerably raising the cost. Hence, congestion is relaxed by appropriate Flexible AC Transmission Systems (FACTS) devices which boost the existing transfer capacity of transmission lines. The FACTs device, namely, Unified Power Flow Controller (UPFC) is preferred, and the correct placement of UPFC is more vital and should be positioned in the highly congested line. Hence, the weak line is identified by using power flow performance index with the new objective function with proposed hybrid Fish – Bee algorithm. Further, the location of UPFC at appropriate line reduces the branch loading and minimizes the voltage deviation. The power transfer capacity of lines is determined with and without UPFC in the identified congested line of IEEE 30 bus structure and the simulated results are compared with prevailing algorithms. It is observed that the transfer capacity of existing line is increased with the presented algorithm and thus alleviating the congestion.
Abstract: This study attempts to identify the client’s main priority when delivering green projects. The aim is to compare whether clients’ interests are similar when delivering conventional buildings as compared to green buildings. Private clients invest more in green buildings as compared to government and parastatal entities. Private clients prioritize on maximizing a return on investment and they mainly invest in energy-saving buildings that have low life cycle costs. Private clients are perceived to be more knowledgeable about the benefits of green building projects as compared to government and parastatal clients. A shortage of expertise and managerial skill leads to the low adaptation of green buildings in government and parastatal projects. Other factors that seem to prevent the adoption of green buildings are the preparedness of the supply chain within the industry and inappropriate procurement strategies adopted by clients.
Abstract: Solar-light activated titanium dioxide photocatalysts were prepared by hydrolysis of titanium (IV) isopropoxide with thiourea, followed by calcinations at 450 °C. The experiments demonstrated that methyl orange in aqueous solutions were successfully degraded under solar light using doped TiO2. The photocatalytic oxidation of a mono azo methyl-orange dye has been investigated in multi ion doped TiO2 and solar light. Solutions were irradiated by solar-light until high removal was achieved. It was found that there was no degradation of methyl orange in the dark and in the absence of TiO2. Varieties of laboratory prepared TiO2 catalysts both un-doped and doped using titanium (IV) isopropoxide and thiourea as a dopant were tested in order to compare their photoreactivity. As a result, it was found that the efficiency of the process strongly depends on the working conditions. The highest degradation rate of methyl orange was obtained at optimum dosage using commercially produced TiO2. Our work focused on laboratory synthesized catalyst and the maximum methyl orange removal was achieved at 81% with catalyst loading of 0.04 g/L, initial pH of 3 and methyl orange concentration of 0.005 g/L using multi-ion doped catalyst. The kinetics of photocatalytic methyl orange dye stuff degradation was found to follow a pseudo-first-order rate law. The presence of the multi-ion dopant (thiourea) enhanced the photoefficiency of the titanium dioxide catalyst.