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: This paper focuses on a variational formulation of large amplitude free vibration behavior of a very sag marine cable. In the static equilibrium state, the marine cable has a very large sag configuration. In the motion state, the marine cable is assumed to vibrate in in-plane motion with large amplitude from the static equilibrium position. The total virtual work-energy of the marine cable at the dynamic state is formulated which involves the virtual strain energy due to axial deformation, the virtual work done by effective weight, and the inertia forces. The equations of motion for the large amplitude free vibration of marine cable are obtained by taking into account the difference between the Euler’s equation in the static state and the displaced state. Based on the Galerkin finite element procedure, the linear and nonlinear stiffness matrices, and mass matrices of the marine cable are obtained and the eigenvalue problem is solved. The natural frequency spectrum and the large amplitude free vibration behavior of marine cable are presented.
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: In composite manufacturing, the fabrication of tooling and tooling maintenance contributes to a large portion of the total cost. However, as the applications of composite materials continue to increase, there is also a growing demand for more tooling. The demand for more tooling places heavy emphasis on the industry’s ability to fabricate high quality tools while maintaining the tool’s cost effectiveness. One of the popular techniques of tool fabrication currently being developed utilizes additive manufacturing technology known as 3D printing. The popularity of 3D printing is due to 3D printing’s ability to maintain low material waste, low cost, and quick fabrication time. In this study, a team of Purdue University School of Aviation and Transportation Technology (SATT) faculty and students investigated the effectiveness of a 3D printed composite mold. A steel valve cover from an aircraft reciprocating engine was modeled utilizing 3D scanning and computer-aided design (CAD) to create a 3D printed composite mold. The mold was used to fabricate carbon fiber versions of the aircraft reciprocating engine valve cover. The carbon fiber valve covers were evaluated for dimensional accuracy and quality while the 3D printed composite mold was evaluated for durability and dimensional stability. The data collected from this study provided valuable information in the understanding of 3D printed composite molds, potential improvements for the molds, and considerations for future tooling design.
Abstract: Today, many local and national governments are developing urban agriculture as an effective tool in responding to challenges such as food security, poverty and environmental problems. In fact, urban agriculture plays an important role in food system, which can provide citizens' income and become one of the components of economic, social and environmental systems. The purpose of this paper is to analyze the urban agriculture and urban food systems in order to understand the impact of urban foods production on environmental planning in non-western city region context. To achieve such objective, we carry out a case study in Mashhad city of Iran by using qualitative approaches. A survey on documentary studies and planning tools integrate with face to face interview with experts which explain the role of food system in environmental planning process. The paper extends the use of food in the environmental planning, specifically to examine this role to create agricultural garden as a mean to improve agricultural system in non-western country. The paper is concluded with a set of recommendations for researchers and policymakers who seek to create spaces in order to implement urban agriculture in cities for food justice.
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: Viability and competency during competition is the dream of every team sports so as to have a good result. But it seems factors abound which deter the performance of even a good sports team. Different individuals with different state of mind all come together to perform in team sports with different degree of satisfaction. This study investigated the role of satisfaction on performance among Afe Babalola University team sports. Descriptive survey research design was used and the population consists of all male and female athletes in the team sports that participated in the last 2019 Ekiti State Higher Institution games (ESHIGA). Total enumeration technique was used for the three team sports; football (44), basketball (24) and volleyball (24). A total of 92 participants were involved in the research. The instrument used for the study was a modified Athlete Satisfaction Scale (ASS). The questionnaire was divided into two sections. The Cronbach’s Alpha reliability coefficient of 0.71 was obtained. The hypotheses were tested at 0.05 significant levels. The completed questionnaire was collated, coded, and analyzed using descriptive statistics of frequency counts and percentage and inferential statistics of chi-square (X2). Findings of this study revealed that satisfaction significantly influences team sports performance among Athletes of Afe Babalola University. The responsibility of satisfying athlete lies on the coaches, fans, sports administrators as well as organizers of such event, as it is not only financial reward that gives satisfaction. The performance of a team sports is quiet important and its being determined by the degree of satisfaction of each individual that make up the team. All effort must be made to satisfy athlete in order to guarantee optimum performance.
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: 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: 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: 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: This paper presents the development of a low-cost monitoring system for a hydroponic urban vertical farm, enabling its automation and a quantitative assessment of the farm performance. Urban farming has seen increasing interest in the last decade thanks to the development of energy efficient and affordable LED lights; however, the optimal configuration of such systems (i.e. amount of nutrients, light-on time, ambient temperature etc.) is mostly based on the farmers’ experience and empirical guidelines. Moreover, even if simple, the maintenance of such systems is labor intensive as it requires water to be topped-up periodically, mixing of the nutrients etc. To unlock the full potential of urban farming, a quantitative understanding of the role that each variable plays in the growth of the plants is needed, together with a higher degree of automation. The low-cost monitoring system proposed in this paper is a step toward filling this knowledge and technological gap, as it enables collection of sensor data related to water and air temperature, water level, humidity, pressure, light intensity, pH and electric conductivity without requiring any human intervention. More sensors and actuators can also easily be added thanks to the modular design of the proposed platform. Data can be accessed remotely via a simple web interface. The proposed platform can be used both for quantitatively optimizing the setup of the farms and for automating some of the most labor-intensive maintenance activities. Moreover, such monitoring system can also potentially be used for high-level decision making, once enough data are collected.
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.
Abstract: A precise, sensitive, rapid and selective method for the solvent extraction, spectrophotometric determination of palladium(II) using para-methylphenyl thiourea (PMPT) as an extractant is developed. Palladium(II) forms yellow colored complex with PMPT which shows an absorption maximum at 300 nm. The colored complex obeys Beer’s law up to 7.0 µg ml-1 of palladium. The molar absorptivity and Sandell’s sensitivity were found to be 8.486 x 103 l mol-1cm-1 and 0.0125 μg cm-2 respectively. The optimum conditions for the extraction and determination of palladium have been established by monitoring the various experimental parameters. The precision of the method has been evaluated and the relative standard deviation has been found to be less than 0.53%. The proposed method is free from interference from large number of foreign ions. The method has been successfully applied for the determination of palladium from alloy, synthetic mixtures corresponding to alloy samples.
Abstract: A key issue in stock investment is how to select representative features for stock selection. The objective of this paper is to firstly determine whether an automated stock investment system, using machine learning techniques, may be used to identify a portfolio of growth stocks that are highly likely to provide returns better than the stock market index. The second objective is to identify the technical features that best characterize whether a stock’s price is likely to go up and to identify the most important factors and their contribution to predicting the likelihood of the stock price going up. Unsupervised machine learning techniques, such as cluster analysis, were applied to the stock data to identify a cluster of stocks that was likely to go up in price – portfolio 1. Next, the principal component analysis technique was used to select stocks that were rated high on component one and component two – portfolio 2. Thirdly, a supervised machine learning technique, the logistic regression method, was used to select stocks with a high probability of their price going up – portfolio 3. The predictive models were validated with metrics such as, sensitivity (recall), specificity and overall accuracy for all models. All accuracy measures were above 70%. All portfolios outperformed the market by more than eight times. The top three stocks were selected for each of the three stock portfolios and traded in the market for one month. After one month the return for each stock portfolio was computed and compared with the stock market index returns. The returns for all three stock portfolios was 23.87% for the principal component analysis stock portfolio, 11.65% for the logistic regression portfolio and 8.88% for the K-means cluster portfolio while the stock market performance was 0.38%. This study confirms that an automated stock investment system using machine learning techniques can identify top performing stock portfolios that outperform the stock market.