Abstract: 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.
Abstract: This paper investigates the relationship between different dimensions of customer relationship management and innovation capabilities in Melli Bank of Iran. Five dimensions of CRM include information sharing, customer involvement, long-term partnership, joint problem solving and technology-based CRM are selected to measure their relationship with innovation capabilities including innovation in product, innovation in process, innovation in administrative affairs, innovation in marketing, and finally innovation in services. Research findings indicate that there is significant relationship between CRM dimensions and innovation capabilities in Melli bank of Iran.
Abstract: 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.
Abstract: In this paper methodology to exploit creeping wave
for body area network BAN communication reliability are described.
Creeping wave propagation effects are visualized & analyzed.
During this work Dipole, IA antennas various antennas were
redesigned using existing designs and their propagation
characteristics were verified for optimum performance when used on
BANs. These antennas were then applied on body shapes-including
rectangular, spherical and cylindrical so that all the effects of actual
human body can be taken nearly into account. Parametric simulation
scheme was devised so that on Body channel characterization can be
visualized at front, curved and back region. In the next phase
multiple inputs multiple output MIMO scheme was introduced where
virtual antennas were used in order to diminish the effects of
antennas on the propagation of waves. Results were, extracted and
analyzed at different heights. Finally based on comparative
measurement and analysis it was concluded that on body propagation
can be exploited to gain spatial diversity.
Abstract: Circular tubes have been widely used as structural
members in engineering application. Therefore, its collapse behavior
has been studied for many decades, focusing on its energy absorption
characteristics. In order to predict the collapse behavior of members,
one could rely on the use of finite element codes or experiments.
These tools are helpful and high accuracy but costly and require
extensive running time. Therefore, an approximating model of tubes
collapse mechanism is an alternative for early step of design. This
paper is also aimed to develop a closed-form solution of thin-walled
circular tube subjected to bending. It has extended the Elchalakani et
al.-s model (Int. J. Mech. Sci.2002; 44:1117-1143) to include the
rate of energy dissipation of rolling hinge in the circumferential
direction. The 3-D geometrical collapse mechanism was analyzed by
adding the oblique hinge lines along the longitudinal tube within the
length of plastically deforming zone. The model was based on the
principal of energy rate conservation. Therefore, the rates of internal
energy dissipation were calculated for each hinge lines which are
defined in term of velocity field. Inextensional deformation and
perfect plastic material behavior was assumed in the derivation of
deformation energy rate. The analytical result was compared with
experimental result. The experiment was conducted with a number of
tubes having various D/t ratios. Good agreement between analytical
and experiment was achieved.
Abstract: This paper explores the use of project work in a
content-based instruction in a Rajabhat University, a teacher college,
where student teachers are instructed to perform teaching roles
mainly in basic education level. Its aim is to link theory to practice,
and to help language teachers maximize the full potential of project
work for genuine communication and give real meaning to writing
activity. Two research questions are formulated to guide this study:
a) What is the academic achievement of the students- writing skill
against the 70% attainment target after the use of project to enhance
the skill? and b) To what degree is the development of the students-
writing skills during the course of project to enhance the skill? The
sample of the study comprised of 38 fourth-year English major
students. The data was collected by means of achievement test,
student writing works, and project diary. The scores in the summative
achievement test were analyzed by mean score, standard deviation,
and t-test. Project diary serves as students- record of the language
acquired during the project. List of structures and vocabulary noted in
the diary has shown students- ability to attend to, recognize, and
focus on meaningful patterns of language forms.
Abstract: 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.
Abstract: Bionanotechnology deals with nanoscopic interactions between nanostructured materials and biological systems. Polymer nanocomposites with optimized biological activity have attracted great attention. Nanoclay is considered as reinforcing nanofiller in manufacturing of high performance nanocomposites. In current study, organomodified-nanoclay with negatively charged silicate layers was incorporated into biomedical grade silicone rubber. Nanoparticle loading has been tailored to enhance cell behavior. Addition of nanoparticles led to improved mechanical properties of substrate with enhanced strength and stiffness while no toxic effects was observed. Results indicated improved viability and proliferation of cells by addition of nanofillers. The improved mechanical properties of the matrix result in proper cell response through adjustment and arrangement of cytoskeletal fibers. Results can be applied in tissue engineering when enhanced substrates are required for improvement of cell behavior for in vivo applications.
Abstract: 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.
Abstract: Databases have become ubiquitous. Almost all IT applications are storing into and retrieving information from databases. Retrieving information from the database requires knowledge of technical languages such as Structured Query Language (SQL). However majority of the users who interact with the databases do not have a technical background and are intimidated by the idea of using languages such as SQL. This has led to the development of a few Natural Language Database Interfaces (NLDBIs). A NLDBI allows the user to query the database in a natural language. This paper highlights on architecture of new NLDBI system, its implementation and discusses on results obtained. In most of the typical NLDBI systems the natural language statement is converted into an internal representation based on the syntactic and semantic knowledge of the natural language. This representation is then converted into queries using a representation converter. A natural language query is translated to an equivalent SQL query after processing through various stages. The work has been experimented on primitive database queries with certain constraints.
Abstract: The interdependences among stock market indices
were studied for a long while by academics in the entire world. The
current financial crisis opened the door to a wide range of opinions
concerning the understanding and measurement of the connections
considered to provide the controversial phenomenon of market
integration. Using data on the log-returns of 17 stock market indices
that include most of the CEE markets, from 2005 until 2009, our
paper studies the problem of these dependences using a new
methodological tool that takes into account both the volatility
clustering effect and the stochastic properties of these linkages
through a Dynamic Conditional System of Simultaneous Equations.
We find that the crisis is well captured by our model as it provides
evidence for the high volatility – high dependence effect.
Abstract: The main purpose of this study is to explore current
and possible customer experiences in Bosphorus Zoo. Since there is
no previous research conducted on Turkish zoos- customer
experiences, we conduct an exploratory research taking the form of
depth interviews. Then, we group the experiences according to
strategic experiential modules (sense, feel, think, act and relate).
Abstract: The purpose of this study was to study the practical
delivery room experience of nursing students. The respondents were
6 junior nursing students of Suranaree University of Technology who
had a direct experience from practicing in a delivery room between
January 9 and March 30, 2012 as part of Nursing Care of the Family
and Midwifery 3. The data was collected by using in-depth interview,
observation, and reflective report. The results of the study found that
the practical delivery room experience of nursing students consisted
of three issues: 1) stress and coping with stress during practical
exercise, 2) changes in daily routine, and 3) source during practical
exercise. The results of this study would lead to the understanding of
the meaning of the practical exercise of nursing students.
Abstract: With the rapid growth in business size, today-s businesses orient Throughout thirty years local, national and international experience in medicine as a medical student, junior doctor and eventually Consultant and Professor in Anaesthesia, Intensive Care and Pain Management, I note significant generalised dissatisfaction among medical students and doctors regarding their medical education and practice. We repeatedly hear complaints from patients about the dysfunctional health care system they are dealing with and subsequently the poor medical service that they are receiving. Medical students are bombarded with lectures, tutorials, clinical rounds and various exams. Clinicians are weighed down with a never-ending array of competing duties. Patients are extremely unhappy about the long waiting lists, loss of their records and the continuous deterioration of the health care service. This problem has been reported in different countries by several authors [1,2,3]. In a trial to solve this dilemma, a genuine idea has been suggested implementing computer technology in medicine [2,3]. Computers in medicine are a medium of international communication of the revolutionary advances being made in the application of the computer to the fields of bioscience and medicine [4,5]. The awareness about using computers in medicine has recently increased all over the world. In Misr University for Science & Technology (MUST), Egypt, medical students are now given hand-held computers (Laptop) with Internet facility making their medical education accessible, convenient and up to date. However, this trial still needs to be validated. Helping the readers to catch up with the on going fast development in this interesting field, the author has decided to continue reviewing the literature, exploring the state-of-art in computer based medicine and up dating the medical professionals especially the local trainee Doctors in Egypt. In part I of this review article we will give a general background discussing the potential use of computer technology in the various aspects of the medical field including education, research, clinical practice and the health care service given to patients. Hope this will help starting changing the culture, promoting the awareness about the importance of implementing information technology (IT) in medicine, which is a field in which such help is needed. An international collaboration is recommended supporting the emerging countries achieving this target.
Abstract: 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.
Abstract: 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.
Abstract: This paper explains the cause of nonlinearity in floor
attenuation hither to left unexplained. The performance degradation
occurring in air interface for GSM signals is quantitatively analysed
using the concept of Radiating Columns of buildings. The signal
levels were measured using Wireless Network Optimising Drive Test
Tool (E6474A of Agilent Technologies). The measurements were
taken in reflected signal environment under usual fading conditions
on actual GSM signals radiated from base stations. A mathematical
model is derived from the measurements to predict the GSM signal
levels in different floors. It was applied on three buildings and found
that the predicted signal levels deviated from the measured levels
with in +/- 2 dB for all floors. It is more accurate than the prediction
models based on Floor Attenuation Factor. It can be used for
planning proper indoor coverage in multi storey buildings.
Abstract: In order to investigate a PROX microreactor
performance, two-dimensional modeling of the reacting flow
between two parallel plates is performed through a finite volume
method using an improved SIMPLE algorithm. A three-step surface
kinetics including hydrogen oxidation, carbon monoxide oxidation
and water-gas shift reaction is applied for a Pt-Fe/γ-Al2O3 catalyst
and operating temperatures of about 100ºC. Flow pattern, pressure
field, temperature distribution, and mole fractions of species are
found in the whole domain for all cases. Also, the required reactive
length for removing carbon monoxide from about 2% to less than 10
ppm is found. Furthermore, effects of hydraulic diameter, wall
temperature, and inlet mole fraction of air and water are investigated
by considering carbon monoxide selectivity and conversion. It is
found that air and water addition may improve the performance of
the microreactor in carbon monoxide removal in such operating
conditions; this is in agreement with the pervious published results.
Abstract: One of the approaches to democratization is the fostering of civil society organizations. In Africa, civil society organizations did not fully play their role in the continent-s democratization process due to many factors including the repressive regulations imposed on them by governing parties. In Ethiopia, for the first time in the country-s political history, the civil society played a very active role in the 2005 multi-party election. The involvement of the civil society in this election has far-reaching consequences. One of the objectives of this paper is to assess the consequences of such involvement for both the civil society and the political society in the country. The paper also examines the peculiarities of civil society formation in Africa in general, and in Ethiopia in particular by assessing both the “traditional" and “modern" civil society organizations.
Abstract: 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.