Abstract: Countries in recession, among them Croatia, have
lower tax revenues as a result of unfavorable economic situation,
which is decrease of the economic activities and unemployment. The
global tax base has decreased. In order to create larger state revenues,
states use the institute of tax authorities. By controlling transfer
pricing in the international companies and using certain techniques,
tax authorities can create greater tax obligations for the companies in
a short period of time.
Abstract: XML is a markup language which is becoming the
standard format for information representation and data exchange. A
major purpose of XML is the explicit representation of the logical
structure of a document. Much research has been performed to
exploit logical structure of documents in information retrieval in
order to precisely extract user information need from large
collections of XML documents. In this paper, we describe an XML
information retrieval weighting scheme that tries to find the most
relevant elements in XML documents in response to a user query.
We present this weighting model for information retrieval systems
that utilize plausible inferences to infer the relevance of elements in
XML documents. We also add to this model the Dempster-Shafer
theory of evidence to express the uncertainty in plausible inferences
and Dempster-Shafer rule of combination to combine evidences
derived from different inferences.
Abstract: As the Internet technology has developed rapidly, the
number of identities (IDs) managed by each individual person has
increased and various ID management technologies have been
developed to assist users. However, most of these technologies are
vulnerable to the existing hacking methods such as phishing attacks
and key-logging. If the administrator-s password is exposed, an
attacker can access the entire contents of the stolen user-s data files in
other devices. To solve these problems, we propose here a new ID
management scheme based on a Single Password Protocol. The paper
presents the details of the new scheme as well as a formal analysis of
the method using BAN Logic.
Abstract: In rotating machinery one of the critical components
that is prone to premature failure is the rolling bearing.
Consequently, early warning of an imminent bearing failure is much
critical to the safety and reliability of any high speed rotating
machines. This study is concerned with the application of Recurrence
Quantification Analysis (RQA) in fault detection of rolling element
bearings in rotating machinery. Based on the results from this study it
is reported that the RQA variable, percent determinism, is sensitive
to the type of fault investigated and therefore can provide useful
information on bearing damage in rolling element bearings.
Abstract: The aim of this study was to establish the feasibility of a minute incremental exercise testing protocol in young asthma children. Twenty-two children with clinically diagnosed mild to moderate asthma volunteered to participate. The maximum incremental exercise test was performed using a cycle ergometer with an electromagnetic braking. A warm-up unloaded for 2 minutes then the workload was started at 40 watts for 2 minutes, and then stepwise increments of 8 watts per 2 minutes were applied. The pedaling frequency was set at 50 rpm. Ventilation and gas exchange were measured with a breath-by-breath automatic metabolic measurement system. Results showed that this test was well tolerated by all asthmatic children. Most of the children reached the VO2 plateau and satisfied the criteria for maximal respiratory exchange ratio of ≥ 1. This Study demonstrated that this testing protocol was suitable for young asthmatic children.
Abstract: This work deals with problems of tool axis inclination angles in ball-end milling. Tool axis inclination angle contributes to improvement of functional surface properties (surface integrity - surface roughness, residual stress, micro hardness, etc.), decreasing cutting forces and improving production. By milling with ball-end milling tool, using standard way of cutting, when work piece and cutting tool contain right angle, we have zero cutting speed on edge. At this point cutting tool only pushes material into the work piece. Here we can observe the following undesirable effects - chip contraction, increasing of cutting temperature, increasing vibrations or creation of built-up edge. These effects have negative results – low quality of surface and decreasing of tool life (in the worse case even it is pinching out). These effects can be eliminated with the tilt of cutting tool or tilt of work piece.
Abstract: This paper introduces the effective speckle reduction of
synthetic aperture radar (SAR) images using inner product spaces in
undecimated wavelet domain. There are two major areas in projection
onto span algorithm where improvement can be made. First is the use
of undecimated wavelet transformation instead of discrete wavelet
transformation. And second area is the use of smoothing filter namely
directional smoothing filter which is an additional step. Proposed
method does not need any noise estimation and thresholding
technique. More over proposed method gives good results on both
single polarimetric and fully polarimetric SAR images.
Abstract: Internal combustion engines rejects 30-40% of the
energy supplied by fuel to the environment through exhaust gas. thus, there is a possibility for further significant improvement of efficiency with the utilization of exhaust gas energy and its conversion to mechanical energy or electrical energy. The Thermo-Electric
Generator (TEG) will be located in the exhaust system and will make use of an energy flow between the warmer exhaust gas and the external environment. Predict to th optimum position of temperature
distribution and the performance of TEG through numerical analysis.
The experimental results obtained show that the power output significantly increases with the temperature difference between cold
and hot sides of a thermoelectric generator.
Abstract: Crawling movement as a motive mode seen in nature
of some animals such as snakes possesses a specific syntactic and
dynamic analysis. Serpentine robot designed by inspiration from
nature and snake-s crawling motion, is regarded as a crawling robot.
In this paper, a serpentine robot with spiral motion model will be
analyzed. The purpose of this analysis is to calculate the vertical and
tangential forces along snake-s body and to determine the parameters
affecting on these forces. Two types of serpentine robots have been
designed in order to examine the achieved relations explained below.
Abstract: An experimental study of Reinforced Concrete, RC, columns strengthened using a steel jacketing technique was conducted. The jacketing technique consisted of four steel vertical angles installed at the corners of the column joined by horizontal steel straps confining the column externally. The effectiveness of the technique was evaluated by testing the RC column specimens under eccentric monotonic loading until failure occurred. Strain gauges were installed to monitor the strains in the internal reinforcement as well as the external jacketing system. The effectiveness of the jacketing technique was demonstrated, and the parameters affecting the technique were studied.
Abstract: The availability of broadband internet and increased
access to computers has been instrumental in the rise of internet
literacy in Malaysia. This development has led to the adoption of
online shopping by many Malaysians. On another note, the
Government has supported the development and production of local
herbal products. This has resulted in an increase in the production and
diversity of products by SMEs. The purpose of this study is to
evaluate the influence of the Malaysian demographic factors and
selected attitudinal characteristics in relation to the online purchasing
of herbal products. In total, 1054 internet users were interviewed
online and Chi-square analysis was used to determine the relationship
between demographic variables and different aspects of online
shopping for herbal products. The overall results show that the
demographic variables such as age, gender, education level, income
and ethnicity were significant when considering the online shopping
antecedents of trust, quality of herbal products, perceived risks and
perceived benefits.
Abstract: This study presents a systematic analysis of wetted region due to cooling of aluminum plate by water spray impingement with respect to different water flow rates, spray nozzle heights, and subcooling. Unlike jet impingement, the wetting is not commenced upon spray impingement and there is a delay in wetness of hot test surface. After initiation, the wetting (black zone) progresses gradually to cover all test plate and provides efficient cooling in nucleate boiling regime. Generally, spray cooling is found function of spray flow rate, spray-to-surface distance and water subcooling. Wetting delay is decreasing by increasing of spray flow rate until spray impact area is not become bigger that test surface. Otherwise, higher spray flow rate is not practically accelerated start of wetting. Very fast wetting due to spray cooling can be obtained by dense spray (high floe rate) discharged from adjacent nozzle to the test surface. Highly subcooling water spray also triggers earlier wetting of hot aluminum plate.
Abstract: In industrial scale of Gas to Liquid (GTL) process in
Fischer-Tropsch (FT) synthesis, a part of reactor outlet gases such as
CO2 and CH4 as side reaction products, is usually recycled. In this
study, the influence of CO2 and CH4 on the performance and
selectivity of Co-Ru/Al2O3 catalyst is investigated by injection of
these gases (0-20 vol. % of feed) to the feed stream. The effect of
temperature and feed flow rate, are also inspected. The results show
that low amounts of CO2 in the feed stream, doesn`t change the
catalyst activity significantly but increasing the amount of CO2 (more
than 10 vol. %) cause the CO conversion to decrease and the
selectivity of heavy components to increase. Methane acts as an inert
gas and doesn`t affect the catalyst performance. Increasing feed flow
rate has negative effect on both CO conversion and heavy component
selectivity. By raising the temperature, CO conversion will increase
but there are more volatile components in the product. The effect of
CO2 on the catalyst deactivation is also investigated carefully and a
mechanism is suggested to explain the negative influence of CO2 on
catalyst deactivation.
Abstract: In sport, human resources management gives special
attention to method of applying volunteers, their maintenance, and
participation of volunteers with each other and management
approaches for better operation of events celebrants. The recognition
of volunteers- characteristics and motives is important to notice,
because it makes the basis of their participation and commitment at
sport environment. The motivation and commitment of 281
volunteers were assessed using the organizational commitment scale,
motivation scale and personal characteristics questionnaire.The
descriptive results showed that; 64% of volunteers were women with
age average 21/24 years old. They were physical education student,
single (71/9%), without occupation (53%) and with average of 5
years sport experience. Their most important motivation was career
factor and the most important commitment factor was normative
factor. The results of examining the hypothesized showed that; age,
sport experience and education are effective in the amount of
volunteers- commitment. And the motive factors such as career,
material, purposive and protective factors also have the power to
predict the amount of sports volunteers- commitment value.
Therefore it is recommended to provide possible opportunities for
volunteers and carrying out appropriate instructional courses by
events executive managers.
Abstract: Aquatic and semi aquatic birds as a group are suited to
feed and breed in environments in which water forms a fundamental
part. These birds are biological indicator in aquatic environment,
because these birds belong to the top level of food chain in aquatic
ecosystems. There are 61 species in 14 families of aquatic and semi
aquatic birds in Iran. The birds of the Sattarkhan Lake belong to 16
species in 8 families which include 26.2 percent of total Aquatic and
semi aquatic bird species and 57% of Aquatic and semi aquatic bird's
family of Iran. Study was carried out monthly at Sattarkhan Lake
show the existence of Phalacrocorax carbo, Ardea cinerea, Egretta
alba, Egretta garzetta, Bubulcus ibis, Botaurus stellaris, Sterna
hirundo, Chlidonias leucopterus, Larus minutus, Larus argentatus,
Larus ridibunbus, Alcedo atthis, Ciconia ciconia, Plegadis
falcinellus, Circus aeruginosus, Corvus frugilegus
Abstract: Nowadays, consumption of whole flours and flours
with high extraction rate is recommended, because of their high
amount of fibers, vitamins and minerals. Despite nutritional benefits
of whole flour, concentration of some undesirable components such
as phytic acid is higher than white flour. In this study, effect of
several lactic acid bacteria sourdough on Toast bread is investigated.
Sourdough from lactic acid bacteria (Lb. plantarum, Lb. reuteri) with
different dough yield (250 and 300) is made and incubated at 30°C
for 20 hour, then added to dough in the ratio of 10, 20 and 30%
replacement. Breads that supplemented with Lb. plantarum
sourdough had lower phytic acid. Higher replacement of sourdough
and higher DY cause higher decrease in phytic acid content.
Sourdough from Lb. plantarum, DY = 300 and 30% replacement
cause the highest decrease in phytic acid content (49.63 mg/100g).
As indicated by panelists, Lb. reuteri sourdough can present the
greatest effect on overall quality score of the breads. DY reduction
cause a decrease in bread quality score. Sensory score of Toast bread
is 81.71 in the samples that treated with Lb. reuteri sourdough with
DY = 250 and 20% replacement.
Abstract: The hybridization of artificial immune system with
cellular automata (CA-AIS) is a novel method. In this hybrid model,
the cellular automaton within each cell deploys the artificial immune
system algorithm under optimization context in order to increase its
fitness by using its neighbor-s efforts. The hybrid model CA-AIS is
introduced to fix the standard artificial immune system-s weaknesses.
The credibility of the proposed approach is evaluated by simulations
and it shows that the proposed approach achieves better results
compared to standard artificial immune system.
Abstract: A total of twenty tensile biopsies were collected from
children undergoing tonsillectomy from teaching hospital ENT
department and Kurdistan private hospital in sulaimani city. All
biopsies were homogenized and cultured; the obtained bacterial
isolates were purified and identified by biochemical tests and VITEK
2 compact system. Among the twenty studied samples, only one
Pseudomonas putida with probability of 99% was isolated.
Antimicrobial susceptibility was carried out by disk diffusion
method, Pseudomonas putida showed resistance to all antibiotics
used except vancomycin. The isolate further subjected to PCR and
DNA sequence analysis of blaVIM gene using different set of primers
for different regions of VIM gene. The results were found to be PCR
positive for the blaVIM gene. To determine the sequence of blaVIM
gene, DNA sequencing performed. Sequence alignment of blaVIM
gene with previously recorded blaVIM gene in NCBI- database showed
that P. putida isolate have different blaVIM gene.
Abstract: The growing outsourcing of logistics services
resulting from the ongoing current in firms of costs
reduction/increased efficiency means that it is becoming more and
more important for the companies doing the outsourcing to carry out
a proper evaluation.
The multiple definitions and measures of logistics service
performance found in research on the topic create a certain degree of
confusion and do not clear the way towards the proper measurement
of their performance. Do a model and a specific set of indicators exist
that can be considered appropriate for measuring the performance of
logistics services outsourcing in industrial environments? Are said
indicators in keeping with the objectives pursued by outsourcing? We
aim to answer these and other research questions in the study we have
initiated in the field within the framework of the international High
Performance Manufacturing (HPM) project of which this paper
forms part.
As the first stage of this research, this paper reviews articles
dealing with the topic published in the last 15 years with the aim of
detecting the models most used to make this measurement and
determining which performance indicators are proposed as part of
said models and which are most used. The first steps are also taken in
determining whether these indicators, financial and operational, cover
the aims that are being pursued when outsourcing logistics services.
The findings show there is a wide variety of both models and
indicators used. This would seem to testify to the need to continue
with our research in order to try to propose a model and a set of
indicators for measuring the performance of logistics services
outsourcing in industrial environments.
Abstract: This paper describes a 3D modeling system in
Augmented Reality environment, named 3DARModeler. It can be
considered a simple version of 3D Studio Max with necessary
functions for a modeling system such as creating objects, applying
texture, adding animation, estimating real light sources and casting
shadows. The 3DARModeler introduces convenient, and effective
human-computer interaction to build 3D models by combining both
the traditional input method (mouse/keyboard) and the tangible input
method (markers). It has the ability to align a new virtual object with
the existing parts of a model. The 3DARModeler targets nontechnical
users. As such, they do not need much knowledge of
computer graphics and modeling techniques. All they have to do is
select basic objects, customize their attributes, and put them together
to build a 3D model in a simple and intuitive way as if they were
doing in the real world. Using the hierarchical modeling technique,
the users are able to group several basic objects to manage them as a
unified, complex object. The system can also connect with other 3D
systems by importing and exporting VRML/3Ds Max files. A
module of speech recognition is included in the system to provide
flexible user interfaces.