Abstract: This paper aims to (1) analyze the profiles of
transgressors (detected evaders); (2) examine reason(s) that triggered a
tax audit, causes of tax evasion, audit timeframe and tax penalty
charged; and (3) to assess if tax auditors followed the guidelines as
stated in the 'Tax Audit Framework' when conducting tax audits. In
2011, the Inland Revenue Board Malaysia (IRBM) had audited and
finalized 557 company cases. With official permission, data of all the
557 cases were obtained from the IRBM. Of these, a total of 421 cases
with complete information were analyzed. About 58.1% was small and
medium corporations and from the construction industry (32.8%). The
selection for tax audit was based on risk analysis (66.8%), information
from third party (11.1%), and firm with low profitability or fluctuating
profit pattern (7.8%). The three persistent causes of tax evasion by
firms were over claimed expenses (46.8%), fraudulent reporting of
income (38.5%) and overstating purchases (10.5%). These findings
are consistent with past literature. Results showed that tax auditors
took six to 18 months to close audit cases. More than half of tax
evaders were fined 45% on additional tax raised during audit for the
first offence. The study found tax auditors did follow the guidelines in
the 'Tax Audit Framework' in audit selection, settlement and penalty
imposition.
Abstract: This article experimentally investigates the
thermal performance of thermoelectric air-cooling module
which comprises a thermoelectric cooler (TEC) and an
air-cooling heat sink. The influences of input current and heat
load are determined. And performances under each situation
are quantified by thermal resistance analysis. Since TEC
generates Joule heat, this nature makes construction of thermal
resistance network difficult. To simplify the analysis, this
article emphasizes on the resistance heat load might meet when
passing through the device. Therefore, the thermal resistances
in this paper are to divide temperature differences by heat load.
According to the result, there exists an optimum input current
under every heating power. In this case, the optimum input
current is around 6A or 7A. The performance of the heat sink
would be improved with TEC under certain heating power and
input current, especially at a low heat load. According to the
result, the device can even make the heat source cooler than the
ambient. However, TEC is not always effective at every heat
load and input current. In some situation, the device works
worse than the heat sink without TEC. To determine the
availability of TEC, this study figures out the effective
operating region in which the TEC air-cooling module works
better than the heat sink without TEC. The result shows that
TEC is more effective at a lower heat load. If heat load is too
high, heat sink with TEC will perform worse than without TEC.
The limit of this device is 57W. Besides, TEC is not helpful if
input current is too high or too low. There is an effective range
of input current, and the range becomes narrower when the heat
load grows.
Abstract: The three-time-scale plant model of a wind power
generator, including a wind turbine, a flexible vertical shaft, a Variable
Inertia Flywheel (VIF) module, an Active Magnetic Bearing (AMB)
unit and the applied wind sequence, is constructed. In order to make
the wind power generator be still able to operate as the spindle speed
exceeds its rated speed, the VIF is equipped so that the spindle speed
can be appropriately slowed down once any stronger wind field is
exerted. To prevent any potential damage due to collision by shaft
against conventional bearings, the AMB unit is proposed to regulate
the shaft position deviation. By singular perturbation order-reduction
technique, a lower-order plant model can be established for the
synthesis of feedback controller. Two major system parameter
uncertainties, an additive uncertainty and a multiplicative uncertainty,
are constituted by the wind turbine and the VIF respectively.
Frequency Shaping Sliding Mode Control (FSSMC) loop is proposed
to account for these uncertainties and suppress the unmodeled
higher-order plant dynamics. At last, the efficacy of the FSSMC is
verified by intensive computer and experimental simulations for
regulation on position deviation of the shaft and counter-balance of
unpredictable wind disturbance.
Abstract: The main focus of the work was concerned with hydrodynamic and thermal analysis of the plate heat exchanger channel with corrugation patterns suggested to be triangular, sinusoidal, and square corrugation. This study was to numerically model and validate the triangular corrugated channel with dimensions/parameters taken from open literature, and then model/analyze both sinusoidal, and square corrugated channel referred to the triangular model. Initially, 2D modeling with local extensive analysis for triangular corrugated channel was carried out. By that, all local pressure drop, wall shear stress, friction factor, static temperature, heat flux, Nusselt number, and surface heat coefficient, were analyzed to interpret the hydrodynamic and thermal phenomena occurred in the flow. Furthermore, in order to facilitate confidence in this model, a comparison between the values predicted, and experimental results taken from literature for almost the same case, was done. Moreover, a holistic numerical study for sinusoidal and square channels together with global comparisons with triangular corrugation under the same condition, were handled. Later, a comparison between electric, and fluid cooling through varying the boundary condition was achieved. The constant wall temperature and constant wall heat flux boundary conditions were employed, and the different resulted Nusselt numbers as a consequence were justified. The results obtained can be used to come up with an optimal design, a 'compromise' between heat transfer and pressure drop.
Abstract: The aim of this study is evaluating the antinociceptive
and anti-inflamatory activity of Geum kokanicum. After
determination total extract LD50, different doses of extract were
chosen for intrapritoneal injections. In inflammation test, male NMRI
mice were divided into 6 groups: control (normal saline), positive
control (Dexamethasone 15mg/kg), and total extract (0.025, 0.05,
0.1, and 0.2 gr/kg). The inflammation was produced by xyleneinduced
edema. In order to evaluate the antinociceptive effect of total
extract, formalin test was used. Mice were divided into 6 groups:
control, positive control (morphine 10mg/kg), and 4 groups which
received total extract. Then they received Formalin. The animals
were observed for the reaction to pain. Data were analyzed using
One-way ANOVA followed by Tukey-Kramer multiple comparison
test. LD50 was 1 gr/kg. Data indicated that 0.5,0.1 and 0.2 gr/kg
doses of total extract have particular antinociceptive and antiinflammatory
effects in a comparison with control (P
Abstract: In this paper, we consider the almost periodic solutions of a discrete cooperation system with feedback controls. Assuming that the coefficients in the system are almost periodic sequences, we obtain the existence and uniqueness of the almost periodic solution which is uniformly asymptotically stable.
Abstract: Magnesium is used implant material potentially for
non-toxicity to the human body. Due to the excellent
bio-compatibility, Mg alloys is applied to implants avoiding removal
second surgery. However, it is found commercial magnesium alloys
including aluminum has low corrosion resistance, resulting
subcutaneous gas bubbles and consequently the approach as
permanent bio-materials. Generally, Aluminum is known to pollution
substance, and it raises toxicity to nervous system. Therefore
especially Mg-35Zn-3Ca alloy is prepared for new biodegradable
materials in this study. And the pulsed power is used in
constant-current mode of DC power kinds of anodization. Based on
the aforementioned study, it examines corrosion resistance and
biocompatibility by effect of current and frequency variation. The
surface properties and thickness were compared using scanning
electronic microscopy. Corrosion resistance was assessed via
potentiodynamic polarization and the effect of oxide layer on the body
was assessed cell viability. Anodized Mg-35Zn-3Ca alloy has good
biocompatibility in vitro by current and frequency variation.
Abstract: The study of the transport coefficients in electronic
devices is currently carried out by analytical and empirical models.
This study requires several simplifying assumptions, generally
necessary to lead to analytical expressions in order to study the
different characteristics of the electronic silicon-based devices.
Further progress in the development, design and optimization of
Silicon-based devices necessarily requires new theory and modeling
tools. In our study, we use the PSO (Particle Swarm Optimization)
technique as a computational tool to develop analytical approaches in
order to study the transport phenomenon of the electron in crystalline
silicon as function of temperature and doping concentration. Good
agreement between our results and measured data has been found.
The optimized analytical models can also be incorporated into the
circuits simulators to study Si-based devices without impact on the
computational time and data storage.
Abstract: The algorithm represents the DCT coefficients to concentrate signal energy and proposes combination and dictator to eliminate the correlation in the same level subband for encoding the DCT-based images. This work adopts DCT and modifies the SPIHT algorithm to encode DCT coefficients. The proposed algorithm also provides the enhancement function in low bit rate in order to improve the perceptual quality. Experimental results indicate that the proposed technique improves the quality of the reconstructed image in terms of both PSNR and the perceptual results close to JPEG2000 at the same bit rate.
Abstract: A high performance computer includes a fast
processor and millions bytes of memory. During the data processing,
huge amount of information are shuffled between the memory and
processor. Because of its small size and its effectiveness speed, cache
has become a common feature of high performance computers.
Enhancing cache performance proved to be essential in the speed up
of cache-based computers. Most enhancement approaches can be
classified as either software based or hardware controlled. The
performance of the cache is quantified in terms of hit ratio or miss
ratio. In this paper, we are optimizing the cache performance based
on enhancing the cache hit ratio. The optimum cache performance is
obtained by focusing on the cache hardware modification in the way
to make a quick rejection to the missed line's tags from the hit-or
miss comparison stage, and thus a low hit time for the wanted line in
the cache is achieved. In the proposed technique which we called
Even- Odd Tabulation (EOT), the cache lines come from the main
memory into cache are classified in two types; even line's tags and
odd line's tags depending on their Least Significant Bit (LSB). This
division is exploited by EOT technique to reject the miss match line's
tags in very low time compared to the time spent by the main
comparator in the cache, giving an optimum hitting time for the
wanted cache line. The high performance of EOT technique against
the familiar mapping technique FAM is shown in the simulated
results.
Abstract: The purpose of this study was to study postpartum breastfeeding mothers to determine the impact their psychosocial and spiritual dimensions play in promoting full-term (6 month duration) breastfeeding of their infants. Purposive and snowball sampling methods were used to identify and recruit the study's participants. A total of 23 postpartum mothers, who were breastfeeding within 6 weeks after giving birth, participated in this study. In-depth interviews combined with observations, participant focus groups, and ethnographic records were used for data collection. The Data were then analyzed using content analysis and typology. The results of this study illustrated that postpartum mothers experienced fear and worry that they would lack support from their spouse, family and peers, and that their infant would not get enough milk It was found that the main barrier mothers faced in breastfeeding to full-term was the difficulty of continuing to breastfeed when returning to work. 81.82% of the primiparous mothers and 91.67% of the non-primiparous mothers were able to breastfeed for the desired full-term of 6 months. Factors found to be related to breastfeeding for six months included 1) belief and faith in breastfeeding, 2) support from spouse and family members, 3) counseling from public health nurses and friends. The sample also provided evidence that religious principles such as tolerance, effort, love, and compassion to their infant, and positive thinking, were used in solving their physical, mental and spiritual problems.
Abstract: The influence of axial magnetic field (B=0.48 T) on
the variation of ionization efficiency coefficient h and secondary
electron emission coefficient g with respect to reduced electric field
E/P is studied at a new range of plane-parallel electrode spacing (0<
d< 20 cm) and different nitrogen working pressure between 0.5-20
Pa. The axial magnetic field is produced from an inductive copper
coil of radius 5.6 cm. The experimental data of breakdown voltage is
adopted to estimate the mean Paschen curves at different working
features. The secondary electron emission coefficient is calculated
from the mean Paschen curve and used to determine the minimum
breakdown voltage. A reduction of discharge voltage of about 25% is
investigated by the applied of axial magnetic field. At high interelectrode
spacing, the effect of axial magnetic field becomes more
significant for the obtained values of h but it was less for the values
of g.
Abstract: The dynamic behaviour of a four-bar linkage driven by a velocity controlled DC motor is discussed in the paper. In particular the author presents the results obtained by means of a specifically developed software, which implements the mathematical models of all components of the system (linkage, transmission, electric motor, control devices). The use of this software enables a more efficient design approach, since it allows the designer to check, in a simple and immediate way, the dynamic behaviour of the mechanism, arising from different values of the system parameters.
Abstract: The job shop scheduling problem (JSSP) is well known as one of the most difficult combinatorial optimization problems. This paper presents a hybrid genetic algorithm for the JSSP with the objective of minimizing makespan. The efficiency of the genetic algorithm is enhanced by integrating it with a local search method. The chromosome representation of the problem is based on operations. Schedules are constructed using a procedure that generates full active schedules. In each generation, a local search heuristic based on Nowicki and Smutnicki-s neighborhood is applied to improve the solutions. The approach is tested on a set of standard instances taken from the literature and compared with other approaches. The computation results validate the effectiveness of the proposed algorithm.
Abstract: In designing of condensers, the prediction of pressure
drop is as important as the prediction of heat transfer coefficient.
Modeling of two phase flow, particularly liquid – vapor flow under
diabatic conditions inside a horizontal tube using CFD analysis is
difficult with the available two phase models in FLUENT due to
continuously changing flow patterns. In the present analysis, CFD
analysis of two phase flow of refrigerants inside a horizontal tube of
inner diameter, 0.0085 m and 1.2 m length is carried out using
homogeneous model under adiabatic conditions. The refrigerants
considered are R22, R134a and R407C. The analysis is performed at
different saturation temperatures and at different flow rates to
evaluate the local frictional pressure drop. Using Homogeneous
model, average properties are obtained for each of the refrigerants
that is considered as single phase pseudo fluid. The so obtained
pressure drop data is compared with the separated flow models
available in literature.
Abstract: This paper presents the experimental results of a
single cylinder Enfield engine using an electronically controlled fuel
injection system which was developed to carry out exhaustive tests
using neat CNG, and mixtures of hydrogen in compressed natural gas
(HCNG) as 0, 5, 10, 15 and 20% by energy. Experiments were
performed at 2000 and 2400 rpm with wide open throttle and varying
the equivalence ratio. Hydrogen which has fast burning rate, when
added to compressed natural gas, enhances its flame propagation rate.
The emissions of HC, CO, decreased with increasing percentage of
hydrogen but NOx was found to increase. The results indicated a
marked improvement in the brake thermal efficiency with the
increase in percentage of hydrogen added. The improved thermal
efficiency was clearly observed to be more in lean region as
compared to rich region. This study is expected to reduce vehicular
emissions along with increase in thermal efficiency and thus help in
reduction of further environmental degradation.
Abstract: Graph based image segmentation techniques are
considered to be one of the most efficient segmentation techniques
which are mainly used as time & space efficient methods for real
time applications. How ever, there is need to focus on improving the
quality of segmented images obtained from the earlier graph based
methods. This paper proposes an improvement to the graph based
image segmentation methods already described in the literature. We
contribute to the existing method by proposing the use of a weighted
Euclidean distance to calculate the edge weight which is the key
element in building the graph. We also propose a slight modification
of the segmentation method already described in the literature, which
results in selection of more prominent edges in the graph. The
experimental results show the improvement in the segmentation
quality as compared to the methods that already exist, with a slight
compromise in efficiency.
Abstract: This paper describes the results and implications of a correlational study of learning styles and learner satisfaction. The relationship of these empirical concepts was examined in the context of traditional versus e-blended modes of course delivery in an introductory graduate research course. Significant results indicated that the visual side of the visual-verbal dimension of students- learning style(s) was positively correlated to satisfaction with themselves as learners in an e-blended course delivery mode and negatively correlated to satisfaction with the classroom environment in the context of a traditional classroom course delivery mode.
Abstract: In this article we are going to discuss the improvement
of the multi classes- classification problem using multi layer
Perceptron. The considered approach consists in breaking down the
n-class problem into two-classes- subproblems. The training of each
two-class subproblem is made independently; as for the phase of test,
we are going to confront a vector that we want to classify to all two
classes- models, the elected class will be the strongest one that won-t
lose any competition with the other classes. Rates of recognition
gotten with the multi class-s approach by two-class-s decomposition
are clearly better that those gotten by the simple multi class-s
approach.
Abstract: This paper demonstrates the results when either
Shiftrows stage or Mixcolumns stage and when both the stages are
omitted in the well known block cipher Advanced Encryption
Standard(AES) and its modified version AES with Key Dependent
S-box(AES-KDS), using avalanche criterion and other tests namely
encryption quality, correlation coefficient, histogram analysis and
key sensitivity tests.