eTax Filing and Service Quality: The Case of the Revenue Online Service

This paper describes an ongoing study into the quality of service provided by the Irish Revenue Commisioners- online tax filing and collection system. The Irish Revenue On-Line Service (ROS) site has won several awards. In this study, a version of the widely use SERVQUAL measuring instrument, adapted for use with online services, has been modified for the specific case of ROS. In this paper, the theory behind this instrument is set out, the particular problems of evaluating revenue collecting online are examined and the rationale for this approach is explained.

A Two-Species Model for a Fishing System with Marine Protected Areas

A model of a system concerning one species of demersal (inshore) fish and one of pelagic (offshore) fish undergoing fishing restricted by marine protected areas is proposed in this paper. This setup was based on the FISH-BE model applied to the Tabina fishery in Zamboanga del Sur, Philippines. The components of the model equations have been adapted from widely-accepted mechanisms in population dynamics. The model employs Gompertz-s law of growth and interaction on each type of protected and unprotected subpopulation. Exchange coefficients between protected and unprotected areas were assumed to be proportional to the relative area of the entry region. Fishing harvests were assumed to be proportional to both the number of fishers and the number of unprotected fish. An extra term was included for the pelagic population to allow for the exchange between the unprotected area and the outside environment. The systems were found to be bounded for all parameter values. The equations for the steady state were unsolvable analytically but the existence and uniqueness of non-zero steady states can be proven. Plots also show that an MPA size yielding the maximum steady state of the unprotected population can be found. All steady states were found to be globally asymptotically stable for the entire range of parameter values.

Slip Effect Study of 4:1 Contraction Flow for Oldroyd-B Model

The numerical simulation of the slip effect via vicoelastic fluid for 4:1 contraction problem is investigated with regard to kinematic behaviors of streamlines and stress tensor by models of the Navier-Stokes and Oldroyd-B equations. Twodimensional spatial reference system of incompressible creeping flow with and without slip velocity is determined and the finite element method of a semi-implicit Taylor-Galerkin pressure-correction is applied to compute the problem of this Cartesian coordinate system including the schemes of velocity gradient recovery method and the streamline-Upwind / Petrov-Galerkin procedure. The slip effect at channel wall is added to calculate after each time step in order to intend the alteration of flow path. The result of stress values and the vortices are reduced by the optimum slip coefficient of 0.1 with near the outcome of analytical solution.

A Study on Leaching Behavior of Na, Ca and K Using Column Leach Test

Column leach test has been performed to examine the behavior of leaching of sodium, calcium and potassium in landfills. In the column leach apparatus, two different layers of contaminated and uncontaminated soils of different height ratios (ratio of depth of contaminated soil to the depth of uncontaminated soil) are taken. Water is poured from an overhead tank at a particular flowrate to the inlet of the soil column for a certain ponding depth over the contaminated soil. Subsequent infiltration causes leaching and the leachates are collected from the bottom of the column. The concentrations of Na, Ca and K in the leachate are measured using flame photometry. The experiments are further extended by changing the rates of flow from the overhead tank to the inlet of the column in achieving the same ponding depth. The experiments are performed for different scenarios in which the height ratios are altered and the variations of concentrations of Na, Ca, and K are observed. The study brings an estimation of leaching in landfill sites for different heights and precipitation intensity where a ponding depth is maintained over the landfill. It has been observed that the leaching behavior of Na, Ca, and K are not similar. Calcium exhibits highest amount of leaching compared to Sodium and Potassium under similar experimental conditions.

Experimental Investigation of Convective Heat Transfer and Pressure Drop of Al2O3/Water Nanofluid in Laminar Flow Regime inside a Circular Tube

In the present study, Convective heat transfer coefficient and pressure drop of Al2O3/water nanofluid in laminar flow regime under constant heat flux conditions inside a circular tube were experimentally investigated. Al2O3/water nanofluid with 0.5% and 1% volume concentrations with 15 nm diameter nanoparticles were used as working fluid. The effect of different volume concentrations on convective heat transfer coefficient and friction factor was studied. The results emphasize that increasing of particle volume concentration leads to enhance convective heat transfer coefficient. Measurements show the average heat transfer coefficient enhanced about 11-20% with 0.5% volume concentration and increased about 16-27% with 1% volume concentration compared to distilled water. In addition, the convective heat transfer coefficient of nanofluid enhances with increase in heat flux. From the results, the average ratio of (fnf/fbf) was about 1.10 for 0.5% volume concentration. Therefore, there is no significant increase in friction factor for nanofluids.

Circular Patch Microstrip Array Antenna for KU-band

This paper present a circular patch microstrip array antenna operate in KU-band (10.9GHz – 17.25GHz). The proposed circular patch array antenna will be in light weight, flexible, slim and compact unit compare with current antenna used in KU-band. The paper also presents the detail steps of designing the circular patch microstrip array antenna. An Advance Design System (ADS) software is used to compute the gain, power, radiation pattern, and S11 of the antenna. The proposed Circular patch microstrip array antenna basically is a phased array consisting of 'n' elements (circular patch antennas) arranged in a rectangular grid. The size of each element is determined by the operating frequency. The incident wave from satellite arrives at the plane of the antenna with equal phase across the surface of the array. Each 'n' element receives a small amount of power in phase with the others. There are feed network connects each element to the microstrip lines with an equal length, thus the signals reaching the circular patches are all combined in phase and the voltages add up. The significant difference of the circular patch array antenna is not come in the phase across the surface but in the magnitude distribution.

Unified Fusion Approach with Application to SLAM

In this paper, we propose the pre-processor based on the Evidence Supporting Measure of Similarity (ESMS) filter and also propose the unified fusion approach (UFA) based on the general fusion machine coupled with ESMS filter, which improve the correctness and precision of information fusion in any fields of application. Here we mainly apply the new approach to Simultaneous Localization And Mapping (SLAM) of Pioneer II mobile robots. A simulation experiment was performed, where an autonomous virtual mobile robot with sonar sensors evolves in a virtual world map with obstacles. By comparing the result of building map according to the general fusion machine (here DSmT-based fusing machine and PCR5-based conflict redistributor considereded) coupling with ESMS filter and without ESMS filter, it shows the benefit of the selection of the sources as a prerequisite for improvement of the information fusion, and also testifies the superiority of the UFA in dealing with SLAM.

Assessing Pre-Service Teachers' Computer PhobiaLevels in terms of Gender and Experience, Turkish Sample

In this study it is aimed to determine the level of preservice teachers- computer phobia. Whether or not computer phobia meaningfully varies statistically according to gender and computer experience has been tested in the study. The study was performed on 430 pre-service teachers at the Education Faculty in Rize/Turkey. Data in the study were collected through the Computer Phobia Scale consisting of the “Personal Knowledge Questionnaire", “Computer Anxiety Rating Scale", and “Computer Thought Survey". In this study, data were analyzed with statistical processes such as t test, and correlation analysis. According to results of statistical analyses, computer phobia of male pre-service teachers does not statistically vary depending on their gender. Although male preservice teachers have higher computer anxiety scores, they have lower computer thought scores. It was also observed that there is a negative and intensive relation between computer experience and computer anxiety. Meanwhile it was found out that pre-service teachers using computer regularly indicated lower computer anxiety. Obtained results were tried to be discussed in terms of the number of computer classes in the Education Faculty curriculum, hours of computer class and the computer availability of student teachers.

A Novel Pareto-Based Meta-Heuristic Algorithm to Optimize Multi-Facility Location-Allocation Problem

This article proposes a novel Pareto-based multiobjective meta-heuristic algorithm named non-dominated ranking genetic algorithm (NRGA) to solve multi-facility location-allocation problem. In NRGA, a fitness value representing rank is assigned to each individual of the population. Moreover, two features ranked based roulette wheel selection including select the fronts and choose solutions from the fronts, are utilized. The proposed solving methodology is validated using several examples taken from the specialized literature. The performance of our approach shows that NRGA algorithm is able to generate true and well distributed Pareto optimal solutions.

A Simplified Solid Mechanical and Acoustic Model for Human Middle Ear

Human middle-ear is the key component of the auditory system. Its function is to transfer the sound waves through the ear canal to provide sufficient stimulus to the fluids of the inner ear. Degradation of the ossicles that transmit these sound waves from the eardrum to the inner ear leads to hearing loss. This problem can be overcome by replacing one or more of these ossicles by middleear prosthesis. Designing such prosthesis requires a comprehensive knowledge of the biomechanics of the middle-ear. There are many finite element modeling approaches developed to understand the biomechanics of the middle ear. The available models in the literature, involve high computation time. In this paper, we propose a simplified model which provides a reasonably accurate result with much less computational time. Simulation results indicate a maximum sound pressure gain of 10 dB at 5500 Hz.

Application of Natural Clay to Formulate Nontraditional Completion Fluid that Triples Oil Productivity

In the last decades, the problem of perforation damage has been considered as the major factor for the reduction of oil productivity. Underbalance perforation is considered as one of the best means to minimize or overcome this problem. By maintaining wellbore pressure lower than formation pressure, perforation damage could be minimize or eliminated. This can be achieved by the use of nontraditional lightweight completion fluid. This paper presents the effect of natural clay in formulating nontraditional completion fluid to ensure successful perforation job and increase of production rate. Natural clay is used as homogenizing agent to create a stable and non-damaging low-density completion fluid. Results indicate that the addition of natural clay dramatically increase the stability of the final fluids. In addition, field test has shown that the application of nontraditional completion fluid increases oil production by three folds.

Dynamics Simulation Approach in Analyzing Pension Expenditure

Salary risk and demographic risk have been identified as main risks in analyzing pension expenditure particularly in Defined Benefit pension plan. Therefore, public pension plan in Malaysia is studied to analyze pension expenditure due to salary and demographic risk. Through the literature review and interview session with several officers in public sector, factors affecting pension expenditure are determined. Then, the inter-relationships between these factors are analyzed through causal loop diagram. The System Dynamics model is later developed using iThink software to show how demographic and salary changes affect the pension expenditure. Then, by using actual data, the impact of different policy scenarios on pension expenditure is analyzed. It is shown that dynamics simulation model of pension expenditure is useful to evaluate the impact of changes and policy decisions on risk particularly involving demographic and salary risk.

Ageing Assessment of Insulation Systems by Absorption/Resorption Currents

Degradation of polymeric insulation systems of electrical equipments increases the space charge density and the concentration of electrical dipoles. By consequence, the maximum values and the slopes of absorption/resorption (A/R) currents can change with insulation systems ageing. In this paper, an analysis of the nature of the A/R currents and the importance of their components, especially the polarization current and the current given by the space charge, is presented. The experimental study concerns the A/R currents measurements of plane samples (made from CALMICAGLAS tapes), virgin and thermally accelerated aged. The obtained results show that the ageing process produces an increase of the values and a decrease of shapes of the A/R currents. Finally, the possibility of estimating insulations ageing state and lifetime from A/R currents measurements is discussed.

CFD Flow and Heat Transfer Simulation for Empty and Packed Fixed Bed Reactor in Catalytic Cracking of Naphtha

This work aims to test the application of computational fluid dynamics (CFD) modeling to fixed bed catalytic cracking reactors. Studies of CFD with a fixed bed design commonly use a regular packing with N=2 to define bed geometry. CFD allows us to obtain a more accurate view of the fluid flow and heat transfer mechanisms present in fixed bed equipment. Naphtha was used as feedstock and the reactor length was 80cm. It is divided in three sections that catalyst bed packed in the middle section of the reactor. The reaction scheme was involved one primary reaction and 24 secondary reactions. Because of high CPU times in these simulations, parallel processing have been used. In this study the coke formation process in fixed bed and empty tube reactor was simulated and coke in these reactors are compared. In addition, the effect of steam ratio and feed flow rate on coke formation was investigated.

An Enhanced Distributed System to improve theTime Complexity of Binary Indexed Trees

Distributed Computing Systems are usually considered the most suitable model for practical solutions of many parallel algorithms. In this paper an enhanced distributed system is presented to improve the time complexity of Binary Indexed Trees (BIT). The proposed system uses multi-uniform processors with identical architectures and a specially designed distributed memory system. The analysis of this system has shown that it has reduced the time complexity of the read query to O(Log(Log(N))), and the update query to constant complexity, while the naive solution has a time complexity of O(Log(N)) for both queries. The system was implemented and simulated using VHDL and Verilog Hardware Description Languages, with xilinx ISE 10.1, as the development environment and ModelSim 6.1c, similarly as the simulation tool. The simulation has shown that the overhead resulting by the wiring and communication between the system fragments could be fairly neglected, which makes it applicable to practically reach the maximum speed up offered by the proposed model.

In Search of New Laws for a Gluten Kingdom

The enthusiasm for gluten avoidance in a growing market is met by improvements in sensitive detection methods for analysing gluten content. Paradoxically, manufacturers employ no such systems in the production process but continue to market their product as gluten free, a significant risk posed to an undetermined coeliac population. This paper resonates with an immunological response that causes gastrointestinal scarring and villous atrophy with the conventional description of personal injury. This thesis divulges into evaluating potential inadequacies of gluten labelling laws which not only present a diagnostic challenge for general practitioners in the UK but it also exposes a less than adequate form of available legal protection to those who suffer adverse reactions as a result of gluten digestion. Central to this discussion is whether a claim brought in misrepresentation, negligence and/or under the Consumer Protection Act 1987 could be sustained. An interesting comparison is then made with the legal regimes of neighboring jurisdictions furthering the theme of a legally un-catered for gluten kingdom.

Accent Identification by Clustering and Scoring Formants

There have been significant improvements in automatic voice recognition technology. However, existing systems still face difficulties, particularly when used by non-native speakers with accents. In this paper we address a problem of identifying the English accented speech of speakers from different backgrounds. Once an accent is identified the speech recognition software can utilise training set from appropriate accent and therefore improve the efficiency and accuracy of the speech recognition system. We introduced the Q factor, which is defined by the sum of relationships between frequencies of the formants. Four different accents were considered and experimented for this research. A scoring method was introduced in order to effectively analyse accents. The proposed concept indicates that the accent could be identified by analysing their formants.

Productive Design and Calculation of Intermittent Mechanisms with Radial Parallel Cams

The paper deals with the kinematics and automated calculation of intermittent mechanisms with radial cams. Currently, electronic cams are increasingly applied in the drives of working link mechanisms. Despite a huge advantage of electronic cams in their reprogrammability or instantaneous change of displacement diagrams, conventional cam mechanisms have an irreplaceable role in production and handling machines. With high frequency of working cycle periods, the dynamic load of the proper servomotor rotor increases and efficiency of electronic cams strongly decreases. Though conventional intermittent mechanisms with radial cams are representatives of fixed automation, they have distinct advantages in their high speed (high dynamics), positional accuracy and relatively easy manufacture. We try to remove the disadvantage of firm displacement diagram by reducing costs for simple design and automated calculation that leads reliably to high-quality and inexpensive manufacture.

Parallel Branch and Bound Model Using Logarithmic Sampling (PBLS) for Symmetric Traveling Salesman Problem

Very Large and/or computationally complex optimization problems sometimes require parallel or highperformance computing for achieving a reasonable time for computation. One of the most popular and most complicate problems of this family is “Traveling Salesman Problem". In this paper we have introduced a Branch & Bound based algorithm for the solution of such complicated problems. The main focus of the algorithm is to solve the “symmetric traveling salesman problem". We reviewed some of already available algorithms and felt that there is need of new algorithm which should give optimal solution or near to the optimal solution. On the basis of the use of logarithmic sampling, it was found that the proposed algorithm produced a relatively optimal solution for the problem and results excellent performance as compared with the traditional algorithms of this series.

Improvement of Bit-Error-Rate in Optical Fiber Receivers

In this paper, a post processing scheme is suggested for improvement of Bit Error-Rate (BER) in optical fiber transmission receivers. The developed scheme has been tested on optical fiber systems operating with a non-return-to-zero (NRZ) format at transmission rates of up to 10Gbps. The transmission system considered is based on well known transmitters and receivers blocks operating at wavelengths in the region of 1550 nm using a standard single mode fiber. Performance of improved detected signals has been evaluated via the analysis of quality factor and computed bit error rates. Numerical simulations have shown a noticeable improvement of the system BER after implementation of the suggested post processing operation on the detected electrical signals.