Abstract: This study aims to examine the association between disclosure of social responsibility and tax aggressiveness in developing countries, namely Thailand. This is due to the increasing trend of disclosure of social responsibility in developing countries, even though this disclosure of information is still voluntary. On the other hand, developing countries have low taxation rate and investor protection infrastructures that allow the disclosure of social responsibility to be used opportunistically as a tool to fool the attainment of interests. This study also examines the role of assurance on the association between corporate social responsibility disclosure and tax aggressiveness. The assurance aims to provide confidence that the disclosure of social responsibility by the company is valid. This research builds an index to measure the disclosure of social responsibility based on the rules issued by the innovative Global Reporting. The results of the study are based on a sample of publicly traded companies in Thailand, which showed a positive association between disclosure of corporate social responsibility and tax aggressiveness, but it was further discovered that these results were mitigated by the existence of assurance against disclosure of corporate social responsibility. The results of this study indicate that the disclosure of corporate social responsibility can show that the company cares about the issue of social responsibility but does not automatically make the company as one that holds ethical values in its business practices.
Abstract: Power transformer is a vital element in a power system as it continuously regulates power flow, maintaining good voltage regulation. The working of transformer much depends on the oil insulation, the oil insulation also decides the aging of transformer and hence its reliability. The mineral oil based liquid insulation is globally accepted for power transformer insulation; however it is potentially hazardous due to its non-biodegradability. In this work efficient alternative biodegradable insulating fluid is presented as a replacement to conventional mineral oil. Dielectric tests are performed as distinct alternating fluid to evaluate the suitability for transformer insulation. The selection of the distinct natural esters for an insulation system is carried out by the laboratory investigation of Breakdown voltage, Oxidation stability, Dissipation factor, Permittivity, Viscosity, Flash and Fire point. It is proposed to study and characterize the properties of natural esters to be used in power transformer. Therefore for the investigation of the dielectric behavior rice bran oil, sesame oil, and sunflower oil are considered for the study. The investigated results have been compared with the mineral oil to validate the dielectric behavior of natural esters.
Abstract: The estimation of leak flow rates through narrow cracks in structures is of importance for nuclear reactor safety, since the leak flow could be detected before occurrence of loss-of-coolant accidents. The two-phase critical leak flow rates are calculated using the system analysis code, and two representative non-homogeneous critical flow models, Henry-Fauske model and Ransom-Trapp model, are compared. The pressure decrease and vapor generation in the crack, and the leak flow rates are found to be larger for the Henry-Fauske model. It is shown that the leak flow rates are not affected by the structural temperature, but affected largely by the roughness of crack surface.
Abstract: In this paper, a microstrip antenna array is designed for 5G applications. A corporate series feed is considered to operate with a center frequency between 27 to 28 GHz to be able to cover the 5G frequency bands 24.25-27.5 GHz, 26.5-29.5 GHz and 27.5-28.35 GHz. The substrate is taken to be Rogers RT/Duroid 6002. The corporate series 5G antenna array is designed stage by stage by taking into consideration a conventional antenna designed at 28 GHz, thereby constructing the 2X1 antenna array before arriving at the final design structure of 4-element corporate series feed antenna array. The discussions concerning S11 parameter, gain and voltage standing wave ratio (VSWR) for the design structures are considered and all the important findings are tabulated. The proposed antenna array’s S11 parameter was found to be -29.00 dB at a frequency of 27.39 GHz with a good directional gain of 12.12 dB.
Abstract: One-dimensional (1D) nanostructures like nanowires, nanotubes, and nanorods find variety of practical application owing to their unique physico-chemical properties. In this work, TiO2 nanowires were synthesized by direct oxidation of titanium particles in a unique microwave plasma jet reactor. The prepared TiO2 nanowires manifested the flexible features, and were characterized by using X-ray diffraction, Brunauer-Emmett-Teller (BET) surface area analyzer, UV-Visible and FTIR spectrophotometers, Scanning electron microscope, and Transmission electron microscope. Further, the photodegradation efficiency of these nanowires were tested against toxic organic dye like methylene blue (MB) and the results were compared with the commercial TiO2. It was found that TiO2 nanowires exhibited superior photocatalytic performance (89%) as compared to commercial TiO2 (75%) after 60 min of reaction. This is attributed to the lower recombination rate and increased interfacial charge transfer in TiO2 nanowire. Pseudo-first order kinetic modelling performed with the experimental results revealed that the rate constant of photodegradation in case of TiO2 nanowire was 1.3 times higher than that of commercial TiO2. Superoxide radical (O2˙−) was found to be the major contributor in the photodegradation mechanism. Based on the trapping experiments, a plausible mechanism of the photocatalytic reaction is discussed.
Abstract: In Egypt, there is continuous housing demand as a result of rapid population growth. In 1979, this forced the government to establish new urban communities in order to decrease stress around delta. New Urban Communities Authority (NUCA) was formulated to take the responsibly of this new policy. These communities suffer from social life deficiency due to their typology, which is separated island with barriers. New urban communities’ typology results from the influence of neoliberalism movement and modern city planning forms. The lack of social interaction in these communities at present should be enhanced in the future. On a global perspective, sustainable development calls for creating more sustainable communities which include social, economic and environmental aspects. From 1960, planners were highly focusing on the promotion of the social dimension in urban development plans. The research hypothesis states: “It is possible to promote social interaction in new urban communities through a set of socio-spatial recommended strategies that are tailored for Greater Cairo Region context”. In order to test this hypothesis, the case of El-Sherouk city is selected, which represents the typical NUCA development plans. Social interaction indicators were derived from literature and used to explore different social dynamics in the selected case. The tools used for exploring case study are online questionnaires, face to face questionnaires, interviews, and observations. These investigations were analyzed, conclusions and recommendations were set to improve social interaction.
Abstract: Pile Supported Caisson breakwater is an ecofriendly breakwater very useful in coastal zone protection. The model is developed by considering the advantages of both caisson breakwater and pile supported breakwater, where the top portion is a vertical or quarter circle caisson and the bottom portion consists of a pile supported breakwater defined as Vertical Pile Supported Breakwater (VPSCB) and Quarter-circle Pile Supported Breakwater (QPSCB). The study mainly focuses on comparison of run up over VPSCB and QPSCB under oblique waves. The experiments are carried out in a shallow wave basin under different water depths (d = 0.5 m & 0.55 m) and under different oblique regular waves (00, 150, 300). The run up over the surface is measured by placing two run up probes over the surface at 0.3 m on both sides from the centre of the model. The results show that the non-dimensional shoreward run up shows slight decrease with respect to increase in angle of wave attack.
Abstract: The Earth’s gravity is not uniform. The satellite imageries of the Earth’s surface from NASA reveal a number of different gravity anomaly regions all over the globe. When the moon rotates around the earth, its gravity has a major physical influence on a number of regions on the earth. This physical change can be seen by the tides. The tides make sea levels high and low in coastal regions. During high tide, the gravitational force of the Moon pulls the Earth’s gravity so that the total gravitational intensity of Earth is reduced; it is further reduced in the low gravity regions of Earth. This reduction in gravity helps keep the suspended particles such as dust in the atmosphere, sand grains in the sea water for longer. Dramatic differences can be seen from the floating dust in the low gravity regions when compared with other regions. The above phenomena can be demonstrated from experiments. The experiments have to be done in high and low gravity regions of the earth during high and low tide, which will assist in comparing the final results. One of the experiments that can be done is by using a water filled cylinder about 80 cm tall, a few particles, which have the same density and same diameter (about 1 mm) and a stop watch. The selected particles were dropped from the surface of the water in the cylinder and the time taken for the particles to reach the bottom of the cylinder was measured using the stop watch. The times of high and low tide charts can be obtained from the regional government authorities. This concept is demonstrated by the particle drop times taken at high and low tides. The result of the experiment shows that the particle settlement time is less in low tide and high in high tide. The experiment for dust particles in air can be collected on filters, which are cellulose ester membranes and using a vacuum pump. The dust on filters can be used to make slides according to the NOHSC method. Counting the dust particles on the slides can be done using a phase contrast microscope. The results show that the concentration of dust is high at high tide and low in low tide. As a result of the high tides, a high concentration of heavy minerals deposit on placer deposits and dust particles retain in the atmosphere for longer in low gravity regions. These conditions are remarkably exhibited in the lowest low gravity region of the earth, mainly in the regions of India, Sri Lanka and in the middle part of the Indian Ocean. The biggest heavy mineral placer deposits are found in coastal regions of India and Sri Lanka and heavy dust particles are found in the atmosphere of India, particularly in the Delhi region.
Abstract: Improving the performance of Winter Road Maintenance (WRM) can increase the traffic safety and reduce the cost as well as environmental impacts. This study evaluates the efficiency of WRM technique, named salting, in the Arctic area by using Data Envelopment Analysis (DEA), which is a non-parametric linear method to measure the efficiencies of decision-making units (DMUs) based on handling multiple inputs and multiple outputs at the same time that their associated weights are not known. Here, roads are considered as DMUs for which the efficiency must be determined. The three input variables considered are traffic flow, road area and WRM cost. In addition, the two output variables included are level of safety in the roads and environment impacts resulted from WRM, which is also considered as an uncontrollable factor in the second scenario. The results show the performance of DMUs from the most efficient WRM to the inefficient/least efficient one and this information provides decision makers with technical support and the required suggested improvements for inefficient WRM, in order to achieve a cost-effective WRM and a safe road transportation during wintertime in the Arctic areas.
Abstract: This research aims to design and build a wet etching system, which is suitable for anisotropic wet etching, in order to reduce etching time, to reduce hillocks on the etched surface (to reduce roughness), and to create a 45-degree wall angle (micro-mirror). This study would start by designing a wet etching system. There are four main components in this system: an ultrasonic cleaning, a condenser, a motor and a substrate holder. After that, an ultrasonic machine was modified by applying a condenser to maintain the consistency of the solution concentration during the etching process and installing a motor for improving the roughness. This effect on the etch rate and the roughness showed that the etch rate increased and the roughness was reduced.
Abstract: This study involves a legal analysis of the case Earthlife Africa Johannesburg v Minister of Environmental Affairs and Others. The case considered the impact of the Thabametsi Power Project if it operated to the expected year 2060 on the global climate and ever-changing climate, in South Africa. This judgment highlights the significance, place and principles of climate change and where climate change impacts the South African environmental law which has its founding principles in the Constitution of the Republic of South Africa, 1996. This paper seeks to examine the advances for climate change regulation and application in terms of international law, in South Africa, through a qualitative study involving comparative national and international case law. A literature review study was conducted to compare and contrast the various aspects of law in order to support the argument undertaken. The paper presents a detailed discussion of the current legislation and the position as it currently stands with reference to international law and interpretation. The relevant protections as outlined in the National Environmental Management Act will be discussed. It then proceeds to outline the potential liability of the Minister in the interpretation and application of international law.
Abstract: The average American worker sits for thirteen hours a day, often with poor posture and infrequent breaks, which can lead to health issues and back problems. The Smart Cushion was created to alert individuals of their poor postures, and may potentially alleviate back problems and correct poor posture. The Smart Cushion is a portable, rectangular, foam cushion, with five strategically placed pressure sensors, that utilizes an Arduino Uno circuit board and specifically designed software, allowing it to collect data from the five pressure sensors and store the data on an SD card. The data is then compiled into graphs and compared to controlled postures. Before volunteers sat on the cushion, their levels of back pain were recorded on a scale from 1-10. Data was recorded for an hour during sitting, and then a new, corrected posture was suggested. After using the suggested posture for an hour, the volunteers described their level of discomfort on a scale from 1-10. Different patterns of sitting postures were generated that were able to serve as early warnings of potential back problems. By using the Smart Cushion, the areas where different volunteers were applying the most pressure while sitting could be identified, and the sitting postures could be corrected. Further studies regarding the relationships between posture and specific regions of the body are necessary to better understand the origins of back pain; however, the Smart Cushion is sufficient for correcting sitting posture and preventing the development of additional back pain.
Abstract: NiTi alloys possess magnificent superelastic, shape memory, high strength and biocompatible properties. For improving mechanical properties, foremost, superelasticity behavior, heat treatment process is carried out. In this paper, two different heat treatment methods were undertaken: (1) solid solution, and (2) aging. The effect of each treatment in a constant time is investigated. Five samples were prepared to study the structure and optimize mechanical properties under different time and temperature. For measuring the upper plateau stress, lower plateau stress and residual strain, tensile test is carried out. The samples were aged at two different temperatures to see difference between aging temperatures. The sample aged at 500 °C has a bigger crystallite size and lower amount of Ni which causes the mentioned sample to possess poor pseudo elasticity behaviour than the other aged sample. The sample aged at 460 °C has shown remarkable superelastic properties. The mentioned sample’s higher plateau is 580 MPa with the lowest residual strain (0.17%) while other samples have possessed higher residual strains. X-ray diffraction was used to investigate the produced phases.
Abstract: As of 2017, many online learning professionals, institutions, and journals are still wondering how instructors can keep student engaged in the online learning environment to facilitate active learning effectively. The purpose of this qualitative single-case and narrative research is to explore whether online professors understand their role as mentors and facilitators of students’ academic success by keeping students engaged in active learning based on personalized experience in the field. Data collection tools that were used in the study included an NVivo 12 Plus qualitative software, an interview protocol, a digital audiotape, an observation sheet, and a transcription. Seven online professors in the United States from LinkedIn and residencies were interviewed for this study. Eleven online teaching techniques from previous research were used as the study framework. Data analysis process, member checking, and key themes were used to achieve saturation. About 85.7% of professors agreed on rubric as the preferred online grading technique. About 57.1% agreed on professors logging in daily, students logging in about 2-5 times weekly, knowing students to increase accountability, email as preferred communication tool, and computer access for adequate online learning. About 42.9% agreed on syllabus for clear class expectations, participation to show what has been learned, and energizing students for creativity.
Abstract: Introduction: Students make plans for their career and are keen in exploring options of employment in those carriers. They make their employment choice based on their desires and preferences. This study aims to identify if students of King Saud Bin Abdulaziz for Health Sciences, College of Applied Medical Sciences after obtaining appropriate education prefer to work as clinicians, university faculty, or full-time researchers. There are limited studies in Saudi Arabia exploring the university student’s employment choices and preferences. This study would help employers to build the required job positions and prevent misleading employers from opening undesired positions in the job market. Methodology: The study included 394 students from third and fourth years both male and female among the eighth programs of college of applied medical sciences, King Saud Bin Abdulaziz University for Health Sciences (KSAU-HS), Riyadh campus. A prospective quantitative cross-sectional study was conducted; data were collected by distributing a seven item questionnaire and analyzed using SPSS. Results: Among the participants, 358 (90.9%) of them chose one of the three listed career choices, 263 (66.8%) decided to work as hospital staff after their education, 75 students (19.0%) chose to work as a faculty member in a university after obtaining appropriate degree, 20 students (5.1%) preferred to work as full-time researcher after obtaining appropriate degree, the remaining 36 students (9.1%) had different career goals, such as obtaining a master degree after graduating, to obtain a bachelor of medicine and bachelor in surgery degree, and working in the private sector. The most recurrent reason behind the participants' choice was "career goal", where 276 (70.1%) chose it as a reason. Conclusion: The findings of the study showed that most student’s preferred to work in hospitals as clinicians, followed by choice of working as a faculty in a university, the least choice was to be working as full-time researchers.
Abstract: Aloe Vera is a short-stemmed succulent plant which is commonly used in Myanmar traditional medicine. A. vera gel was also used as food addictive. This study aims to improve the Myanmar folk medicine to a functional beverage. In this research, Aloe vera was fermented with Saccharomyces cerevisiae for 6 months. Three different processes were carried out. Process I contains A. vera 10%, sugar 30%, water 50%, and starter culture 10%, process II contains A. vera 10%, sugar 15%, honey 15%, and water 50%, starter culture 10%; process III contains A. vera 10%, honey 30%, water 50%, starter culture 10%. During wine fermentation, the wine parameters such as alcohol content, total soluble solid (ºBrix), pH, color and cell population were analyzed. After 30 days of fermentation, total cell population remained 2.8x106 in P-I, P-II and 3.2x106 in P-III. Total soluble solid content dropped to 15.8 in P-I, P-II and 15.7 in P-III. After 30 days, clear wine was transferred to other vassals for racking. After 6 months of racking, microbial population reached under detectable level and alcohol content was round about 11% but not significantly different among these processes. P-II was found to have the highest color intensity at 450 nm and it got the most taster satisfaction when sensory evaluation was carried out using five hedonic scales after 6 month of racking.
Abstract: This paper summarizes the work conducted to assess the root cause of the failure of a medium commercial vehicle leaf spring failed in service. Macro- and micro-fractographic analyses by scanning electron microscope as well as material verification tests were conducted in order to understand the failure mechanisms and root cause of the failure. Findings from the fractographic analyses indicated that failure mechanism is fatigue. Crack initiation was identified to have occurred from a point on the top surface near to the front face and to the left side. Two other crack initiation points were also observed, however, these cracks did not propagate. The propagation mode of the fatigue crack revealed that the cyclic loads resulting in crack initiation and propagation were unidirectional bending. Fractographic analyses have also showed that the root cause of the fatigue crack initiation and propagation was loading the part above design stress. Material properties of the part were also verified by chemical composition analysis, microstructural analysis by optical microscopy and hardness tests.
Abstract: One of the most damaging species in sunflower crops in Brazil is the hairy beggarticks (Bidens pilosa L.). The large number of seeds, the various vegetative cycles during the year, the staggered germination and the scarcity of selective and effective herbicides to control this weed in sunflower are some of attributes that hinder the effectiveness in controlling hairy beggarticks populations. The experiment was carried out with the objectives of evaluating the control of hairy beggarticks plants in sunflower crops, and to assess sunflower tolerance to residual herbicides. The treatments were as follows: S-metolachlor (1,200 and 2,400 g ai ha-1), flumioxazin (60 and 120 g ai ha-1), sulfentrazone (150 and 300 g ai ha-1) and two controls (weedy and weed-free check). Phytotoxicity on sunflower plants, percentage of control and density of hairy beggarticks plants, sunflower stand and plant height, head diameter, oil content and sunflower yield were evaluated. The herbicides flumioxazin and sulfentrazone were the most efficient in hairy beggarticks control. S-metolachlor provided acceptable control levels. S-metolachlor (1,200 g ha-1), flumioxazin (60 g ha-1) and sulfentrazone (150 g ha-1) were the most selective doses for sunflower crop.
Abstract: Internet of Health Things (IoHT) has already proved to be a persuasive means to support a proper assessment of the living conditions by collecting a huge variety of data. For a customized health management of a senior patient, IoHT provides the capacity to build a dynamic solution for sustaining the shift inside the patient-physician relationship by allowing a real-time and continuous remote monitoring of the health status, well-being, safety and activities of the senior, especially in a non-clinical environment. Thus, is created a win-win solution in which both the patient and the physician enhance their involvement and shared decision-making, with significant outcomes. Health monitoring systems in smart environments are becoming a viable alternative to traditional healthcare solutions. The ongoing “Non-invasive monitoring and health assessment of the elderly in a smart environment (RO-SmartAgeing)” project aims to demonstrate that the existence of complete and accurate information is critical for assessing the health condition of the seniors, improving wellbeing and quality of life in relation to health. The researches performed inside the project aim to highlight how the management of IoHT devices connected to the RO-SmartAgeing platform in a secure way by using a role-based access control system, can allow the physicians to provide health services at a high level of efficiency and accessibility, which were previously only available in hospitals. The project aims to identify deficient aspects in the provision of health services tailored to a senior patient’s specificity and to offer a more comprehensive perspective of proactive and preventive medical acts.
Abstract: Helium market is continuously growing due to its essential uses in the electronic and healthcare sectors. Currently, helium is produced by cryogenic distillation but the process is uneconomical especially for low production volumes. On the other hand, polymeric membranes can provide a cost-effective solution for helium purification due to their low operating energy. However, the preparation of membranes involves the use of very toxic solvents such as chloroform. In this work, polyetherimide membranes were prepared using a less toxic solvent, n-methylpyrrolidone with a polymer-to-solvent ratio of 27 wt%. The developed membrane showed a superior helium permeability of 15.9 Barrer that surpassed the permeability of membranes made by chloroform.