Certain Important Aspects of Cost Contribution Arrangements in Financial Management

Cost contribution arrangements (CCAs) and Cost sharing agreements (CCAs) belong to the tools of modern finance management. Costs spend by associated enterprises on developing producing or obtaining assets, services or rights (in general - benefits) are used for tax optimizing too. The main purpose of joint research and development, producing or obtaining benefits is to lower these costs as much as possible or to maximize the benefits. In this article is mentioned the problematic of transfer pricing and arm's length principle with connection of CCAs, CSAs. Next, there is mentioned how to settle participation shares of the total cost and benefits contributions with respect to the OECD Transfer pricing for MNEs Guidelines and with respect to other significant regulations.

Experimental Investigation of Vessel Volume and Equivalence Ratio in Vented Gas

An experiment of vented gas explosions involving two different cylinder vessel volumes (0.2 and 0.0065 m3) was reported, with equivalence ratio (Φ) ranged from 0.3 to 1.6. Both vessels were closed at the rear end and fitted at the other side with a circular orifice plate that gives a constant vent coefficient (K =Av/V2/3) of 16.4. It was shown that end ignition gives higher overpressures than central ignition, even though most of the published work on venting uses central ignition. For propane and ethylene, it is found that rich mixtures gave the highest overpressures and these mixtures are not considered in current vent design guidance; which the guideline is based on mixtures giving the maximum flame temperature. A strong influence of the vessel volume at constant K was found for methane, propane, ethylene and hydrogen-air explosions. It can be concluded that self- acceleration of the flame, which is dependent on the distance of a flame from the ignition and the ‘suction’ at the vent opening are significant factors affecting the vent flow during explosion development in vented gas explosion. This additional volume influence on vented explosions is not taken into account in the current vent design guidance.

The New AIMD Congestion Control Algorithm

Congestion control is one of the fundamental issues in computer networks. Without proper congestion control mechanisms there is the possibility of inefficient utilization of resources, ultimately leading to network collapse. Hence congestion control is an effort to adapt the performance of a network to changes in the traffic load without adversely affecting users perceived utilities. AIMD (Additive Increase Multiplicative Decrease) is the best algorithm among the set of liner algorithms because it reflects good efficiency as well as good fairness. Our control model is based on the assumption of the original AIMD algorithm; we show that both efficiency and fairness of AIMD can be improved. We call our approach is New AIMD. We present experimental results with TCP that match the expectation of our theoretical analysis.

Novel Use of a Quality Assurance Tool for Integrating Technology to HSE

The product development process (PDP) in the Technology group plays a very important role in the launch of any product. While a manufacturing process encourages the use of certain measures to reduce health, safety and environmental (HSE) risks on the shop floor, the PDP concentrates on the use of Geometric Dimensioning and Tolerancing (GD&T) to develop a flawless design. Furthermore, PDP distributes and coordinates activities between different departments such as marketing, purchasing, and manufacturing. However, it is seldom realized that PDP makes a significant contribution to developing a product that reduces HSE risks by encouraging the Technology group to use effective GD&T. The GD&T is a precise communication tool that uses a set of symbols, rules, and definitions to mathematically define parts to be manufactured. It is a quality assurance method widely used in the oil and gas sector. Traditionally it is used to ensure the interchangeability of a part without affecting its form, fit, and function. Parts that do not meet these requirements are rejected during quality audits. This paper discusses how the Technology group integrates this quality assurance tool into the PDP and how the tool plays a major role in helping the HSE department in its goal towards eliminating HSE incidents. The PDP involves a thorough risk assessment and establishes a method to address those risks during the design stage. An illustration shows how GD&T helped reduce safety risks by ergonomically improving assembling operations. A brief discussion explains how tolerances provided on a part help prevent finger injury. This tool has equipped Technology to produce fixtures, which are used daily in operations as well as manufacturing. By applying GD&T to create good fits, HSE risks are mitigated for operating personnel. Both customers and service providers benefit from reduced safety risks.

Porcelain Insulator Performance under Different Condition of Installation around Aligarh

Modern Society is strongly dependent on a reliable power supply. The availability of cheap and reliable supply of electrical energy is an indicator of societal welfare. Uninterrupted reliable operation of a modern power system depends to a great extent on reliable and satisfactory performance of insulators under different environmental conditions. This paper reports result of natural pollution tests that have been done at sites around city of Aligarh (India). Flashover voltage per insulation distance (FOVUID) of porcelain disc insulator for different pH values, ESDD has been recorded for proper correlation between electrical and chemical parameters. The pH of the contaminants has been suggested to be an effective pollution severity indicator and may be used as a diagnostic parameter for proper maintenance of porcelain insulators.

Automatic Detection of Mass Type Breast Cancer using Texture Analysis in Korean Digital Mammography

In this study, we present an advanced detection technique for mass type breast cancer based on texture information of organs. The proposed method detects the cancer areas in three stages. In the first stage, the midpoints of mass area are determined based on AHE (Adaptive Histogram Equalization). In the second stage, we set the threshold coefficient of homogeneity by using MLE (Maximum Likelihood Estimation) to compute the uniformity of texture. Finally, mass type cancer tissues are extracted from the original image. As a result, it was observed that the proposed method shows an improved detection performance on dense breast tissues of Korean women compared with the existing methods. It is expected that the proposed method may provide additional diagnostic information for detection of mass-type breast cancer.

Polyphenolic Profile and Antioxidant Activities of Nigella Sativa Seed Extracts In Vitro and In Vivo

Nigella sativa L. is an aromatic plant belonging to the family Ranunculaceae. It has been used traditionally, especially in the middle East and India, for the treatment of asthma, cough, bronchitis, headache, rheumatism, fever, influenza and eczema. Several biological activities have been reported in Nigella sativa seeds, including antioxidant. In this context we tried to estimate the antioxidant activity of various extracts prepared from Nigella sativa seeds, methanolic extract (ME), chloroformic extract (CE), hexanic extract (HE : fixed oil), ethyl acetate extract (EAE) water extract (WE). The Folin-Ciocalteu assay showed that CE and EAE contained high level of phenolic compounds 81.31 and 72.43μg GAE/mg of extract respectively. Similarly, the CE and EAE exhibited the highest DPPH radical scavenging activity, with IC50 values of 106.56μg/ml and 121.62μg/ml respectively. In addition, CE and HE showed the most scavenging activity against superoxide radical generated in the PMS-NADH-NBT system with respective IC50 values of 361.86 μg/ml and 371.80 μg/ml, which is comparable to the activity of the standard antioxidant BHT (344.59 μg/ml). Ferrous ion chelating capacity assay showed that WE, EAE and ME are the most active with 40.57, 39.70 and 22.02 mg EDTA-E/g of extract. The inhibition of linoleic acid/ß-carotene coupled oxidation was estimated by ßcarotene bleaching assay, this showed a highest relative antioxidant activity with CE and EAE (69.82% of inhibition). The antioxidant activities of the methanolic extract and the fixed oil are confirmed by an in vivo assay in mice, the daily oral administration of methanolic extract (500 and 800 mg/kg/day) and fixed oil (2 and 4 ml/kg/day) during 21 days, resulted in a significant enhancement of the blood total antioxidant capacity (measured by KRL test) and the plasmatic antioxidant capacity towards DPPH radical.

A New Secure Communication Model Based on Synchronization of Coupled Multidelay Feedback Systems

Recent research result has shown that two multidelay feedback systems can synchronize each other under different schemes, i.e. lag, projective-lag, anticipating, or projectiveanticipating synchronization. There, the driving signal is significantly complex due that it is constituted by multiple nonlinear transformations of delayed state variable. In this paper, a secure communication model is proposed based on synchronization of coupled multidelay feedback systems, in which the plain signal is mixed with a complex signal at the transmitter side and it is precisely retrieved at the receiver side. The effectiveness of the proposed model is demonstrated and verified in the specific example, where the message signal is masked directly by the complex signal and security is examined under the breaking method of power spectrum analysis.

Numerical Solution of Second-Order Ordinary Differential Equations by Improved Runge-Kutta Nystrom Method

In this paper we developed the Improved Runge-Kutta Nystrom (IRKN) method for solving second order ordinary differential equations. The methods are two step in nature and require lower number of function evaluations per step compared with the existing Runge-Kutta Nystrom (RKN) methods. Therefore, the methods are computationally more efficient at achieving the higher order of local accuracy. Algebraic order conditions of the method are obtained and the third and fourth order method are derived with two and three stages respectively. The numerical results are given to illustrate the efficiency of the proposed method compared to the existing RKN methods.

Nuts Composition and their Health Benefits

Nuts are part of a healthy diet such as Mediterranean diet. Benefits of nuts in reducing the risk of heart disease has been reasonably attributed to their composition of vitamins, minerals, unsaturated fatty acids, fiber and phytochemicals such as polyphenols, tocopherols, squalene and phytosterols. More than 75% of total fatty acids of nuts are unsaturated. α- tocopherol is the main tocopherol isomer present in most of the nuts. While walnuts, Brazil nut, cashew nut, peanut, pecan and pistachio nuts are rich in γ- tocopherol. β- sitosterol is dominant sterol in nuts. Pistachio and pine nut have the highest total phytosterol and Brazil nut and English walnut the lowest. Walnuts also contain large amount of phenolic compounds compared with other nuts. Nuts are rich in compounds with antioxidant properties and their consumption can offer preventing from incidence of many diseases including cardiovascular.

Equilibrium and Rate Based Simulation of MTBE Reactive Distillation Column

Equilibrium and rate based models have been applied in the simulation of methyl tertiary-butyl ether (MTBE) synthesis through reactive distillation. Temperature and composition profiles were compared for both the models and found that both the profiles trends, though qualitatively similar are significantly different quantitatively. In the rate based method (RBM), multicomponent mass transfer coefficients have been incorporated to describe interphase mass transfer. MTBE mole fraction in the bottom stream is found to be 0.9914 in the Equilibrium Model (EQM) and only 0.9904 for RBM when the same column configuration was preserved. The individual tray efficiencies were incorporated in the EQM and simulations were carried out. Dynamic simulation have been also carried out for the two column configurations and compared.

A New Sufficient Conditions of Stability for Discrete Time Non-autonomous Delayed Hopfield Neural Networks

In this paper, we consider the uniform asymptotic stability, global asymptotic stability and global exponential stability of the equilibrium point of discrete Hopfield neural networks with delays. Some new stability criteria for system are derived by using the Lyapunov functional method and the linear matrix inequality approach, for estimating the upper bound of Lyapunov functional derivative.

On the Fuzzy Difference Equation xn+1 = A +

In this paper, we study the existence, the boundedness and the asymptotic behavior of the positive solutions of a fuzzy nonlinear difference equations xn+1 = A + k i=0 Bi xn-i , n= 0, 1, · · · . where (xn) is a sequence of positive fuzzy numbers, A,Bi and the initial values x-k, x-k+1, · · · , x0 are positive fuzzy numbers. k ∈ {0, 1, 2, · · ·}.

Cutting and Breaking Events in Telugu

This paper makes a contribution to the on-going debate on conceptualization and lexicalization of cutting and breaking (C&B) verbs by discussing data from Telugu, a language of India belonging to the Dravidian family. Five Telugu native speakers- verbalizations of agentive actions depicted in 43 short video-clips were analyzed. It was noted that verbalization of C&B events in Telugu requires formal units such as simple lexical verbs, explicator compound verbs, and other complex verb forms. The properties of the objects involved, the kind of instruments used, and the manner of action had differential influence on the lexicalization patterns. Further, it was noted that all the complex verb forms encode 'result' and 'cause' sub-events in that order. Due to the polysemy associated with some of the verb forms, our data does not support the straightforward bipartition of this semantic domain.

The Arab Spring and Extremism: Case Study to the Evolution of Extreme-Islamism in Egypt

In conducting a case study to analyze the status-quo of the extremists’ dominance in Egypt, the author of this paper uses qualitative research method to analyze the evolution of extreme Islamist groups in Egypt. In conducting this qualitative research, the author of this paper intends to use several lenses to understand the rise and the evolution of the hegemony of extremist groups, such as the Muslim Brotherhood and other groups in Egypt. Therefore, unless he intends to show an important nexus between the Egyptian groups and their sister-groups in other countries, he will intentionally exclude analyzing extreme Islamism of non-Egyptian origins. This case study relies on the moral disengagement theory to shed light on the ideological evolution of extremism in Egypt. The goal of this case study is to help in understanding extreme-Islamism adverse to the mainstream Islam; therefore, understanding the concept here should help in preventing similar groups from threatening the international community.

Rationality and Evidence of Pre-Prepared Treatment Plan in Oesophageal HDR Brachytherapy

As a part of routine oesophageal HDR Brachytherapy procedure, treatment planning takes about 45 minutes while patients are under light sedation. Some patients may suffer gagging and/or spasms before the 90-minute brachytherapy procedure complete, and the treatment may need to be aborted. A pre-prepared plan generated before patient’s sedation may reduce the brachytherapy procedure time by 40 minutes. This paper reports rationality and evidence of pre-prepared treatment plans. A retrospective study of 28 patients confirms that pre-prepared plans would be acceptable for all reviewed patients. The rationality is further confirmed by a systemic study with a wide range of applicator curvature and treatment volume. Detailed comparison between CT based treatment plans and pre-prepared plans are discussed. The argument holds for endobronchial HDR brachytherapy too. With the above evidence, pre-prepared plans have been used for all oesophageal and endobronchial HDR brachytherapy cases in our clinic.

Seismic Time History Analysis for Cable-Stayed Bridge Considering Different Geometrical Configuration For Near Field Earthquakes

To increase the maximum span of cable-stayed bridges, Uwe Starossek has developed a modified statical system. The basic idea of this new concept is the use of pairs of inclined pylon legs that spread out longitudinally from the foundation base or from the girder level. Spread-pylon cable-stayed bridge has distinct advantage like reduction of sag of cables and oscillation of cable during earthquake over traditional cable-stayed bridges. Spread-pylon also improves seismic performance of deck during strong ground motion.

Hydrogen Embrittlement in a Coupled Mass Diffusion with Stress near a Blunting Crack Tip for AISI 4135 Pressure Vessel

In pressure vessels contain hydrogen, the role of hydrogen will be important because of hydrogen cracking problem. It is difficult to predict what is happened in metallurgical field spite of a lot of studies have been searched. The main role in controlling the mass diffusion as driving force is related to stress. In this study, finite element analysis is implemented to estimate material-s behavior associated with hydrogen embrittlement. For this purpose, one model of a pressure vessel is introduced that it has definite boundary and initial conditions. In fact, finite element is employed to solve the sequentially coupled mass diffusion with stress near a crack front in a pressure vessel. Modeling simulation intergrarnular fracture of AISI 4135 steel due to hydrogen is investigated. So, distribution of hydrogen and stress are obtained and they indicate that their maximum amounts occur near the crack front. This phenomenon is happened exactly the region between elastic and plastic field. Therefore, hydrogen is highly mobile and can diffuse through crystal lattice so that this zone is potential to trap high volume of hydrogen. Consequently, crack growth and fast fracture will be happened.

Investigating the Relation between Student Engagement and Attainment in a Flexible Learning Environment

The use of technology is increasingly adopted to support flexible learning in Higher Education institutions. The adoption of more sophisticated technologies offers a broad range of facilities for communication and resource sharing, thereby creating a flexible learning environment that facilitates and even encourages students not to physically attend classes. However this emerging trend seems to contradict class attendance requirements within universities, inevitably leading to a dilemma between amending traditional regulations and creating new policies for the higher education institutions. This study presents an investigation into student engagement in a technology enhanced/driven flexible environment along with its relationship to attainment. We propose an approach to modelling engagement from different perspectives in terms of indicators and then consider what impact these indicators have on student academic performance. We have carried out a case study on the relation between attendance and attainment in a flexible environment. Although our preliminary results show attendance is quantitatively correlated with successful student development and learning outcomes, our results also indicate there is a cohort that did not follow such a pattern. Nevertheless the preliminary results could provide an insight into pilot studies in the wider deployment of new technology to support flexible learning.

Equivalent Transformation for Heterogeneous Traffic Cellular Automata

Understanding driving behavior is a complicated researching topic. To describe accurate speed, flow and density of a multiclass users traffic flow, an adequate model is needed. In this study, we propose the concept of standard passenger car equivalent (SPCE) instead of passenger car equivalent (PCE) to estimate the influence of heavy vehicles and slow cars. Traffic cellular automata model is employed to calibrate and validate the results. According to the simulated results, the SPCE transformations present good accuracy.