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: The flow and heat transfer characteristics for natural
convection along an inclined plate in a saturated porous medium with
an applied magnetic field have been studied. The fluid viscosity has
been assumed to be an inverse function of temperature. Assuming
temperature vary as a power function of distance. The transformed
ordinary differential equations have solved by numerical integration
using Runge-Kutta method. The velocity and temperature profile
components on the plate are computed and discussed in detail for
various values of the variable viscosity parameter, inclination angle,
magnetic field parameter, and real constant (λ). The results have also
been interpreted with the aid of tables and graphs. The numerical
values of Nusselt number have been calculated for the mentioned
parameters.
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: This paper reports an experimental study on a sleeping
thermal manikin in a room equipped with a mixing ventilation
system. In the experimental work, heat loss from the sleeping thermal
manikin was measured under different conditions. The supply air
temperature was in a range of 17°C to 27°C. Apart from the heat loss
of the sleeping thermal manikin, the velocity distributions and
temperature distributions were also measured in the experiments for
subsequent analysis.
Abstract: The current speech interfaces in many military
applications may be adequate for native speakers. However,
the recognition rate drops quite a lot for non-native speakers
(people with foreign accents). This is mainly because the nonnative
speakers have large temporal and intra-phoneme
variations when they pronounce the same words. This
problem is also complicated by the presence of large
environmental noise such as tank noise, helicopter noise, etc.
In this paper, we proposed a novel continuous acoustic feature
adaptation algorithm for on-line accent and environmental
adaptation. Implemented by incremental singular value
decomposition (SVD), the algorithm captures local acoustic
variation and runs in real-time. This feature-based adaptation
method is then integrated with conventional model-based
maximum likelihood linear regression (MLLR) algorithm.
Extensive experiments have been performed on the NATO
non-native speech corpus with baseline acoustic model trained
on native American English. The proposed feature-based
adaptation algorithm improved the average recognition
accuracy by 15%, while the MLLR model based adaptation
achieved 11% improvement. The corresponding word error
rate (WER) reduction was 25.8% and 2.73%, as compared to
that without adaptation. The combined adaptation achieved
overall recognition accuracy improvement of 29.5%, and
WER reduction of 31.8%, as compared to that without
adaptation.
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: 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.
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: 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.
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: 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 article is to introduce an advanced
system for the support of processing of medical image information,
and the terminology related to this system, which can be an important
element to a faster transition to a fully digitalized hospital.
The core of the system is a set of DICOM compliant applications
running over a dedicated computer network. The whole integrated
system creates a collaborative platform supporting daily routines in
the radiology community, developing communication channels,
supporting the exchange of information and special consultations
among various medical institutions as well as supporting medical
training for practicing radiologists and medical students. It gives the
users outside of hospitals the tools to work in almost the same
conditions as in the radiology departments.
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: Recently, with the appearance of smart cards, many
user authentication protocols using smart card have been proposed to
mitigate the vulnerabilities in user authentication process. In 2004,
Das et al. proposed a ID-based user authentication protocol that is
secure against ID-theft and replay attack using smart card. In 2009,
Wang et al. showed that Das et al.-s protocol is not secure to randomly
chosen password attack and impersonation attack, and proposed an
improved protocol. Their protocol provided mutual authentication and
efficient password management. In this paper, we analyze the security
weaknesses and point out the vulnerabilities of Wang et al.-s protocol.
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: Simulation and modeling computer programs are
concerned with construction of models for analyzing different
perspectives and possibilities in changing conditions environment.
The paper presents theoretical justification and evaluation of
qualitative e-learning development model in perspective of advancing
modern technologies. There have been analyzed principles of
qualitative e-learning in higher education, productivity of studying
process using modern technologies, different kind of methods and
future perspectives of e-learning in formal education. Theoretically
grounded and practically tested model of developing e-learning
methods using different technologies for different type of classroom,
which can be used in professor-s decision making process to choose
the most effective e-learning methods has been worked out.
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: 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.