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: The aim of present experiment was to evaluate the
influence of cultivar to quality parameters of dried potato chips and
sticks produced in microwave-vacuum drier. The potatoes before
drying were blanched in oil and water at 180ºC and at 85ºC
respectively. The moisture content, crispiness, the colour (CIE
L*a*b*), the content of ascorbic acid, total carotenoids and total fat
content of dried potato chips and sticks was determined The highest
ascorbic acid content, high content of carotenoids, low total fat
content, low acrylamide content and good crispiness (low breaking
force) especially for sticks was determined in the samples of Gundega
cultivar.
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: This paper presents an investigation of the power
penalties imposed by four-wave mixing (FWM) on G.652 (Single-
Mode Fiber - SMF), G.653 (Dispersion-Shifted Fiber - DSF), and
G.655 (Non-Zero Dispersion-Shifted Fiber - NZDSF) compliant
fibers, considering the DWDM grids suggested by the ITU-T
Recommendations G.692, and G.694.1, with uniform channel
spacing of 100, 50, 25, and 12.5 GHz. The mathematical/numerical
model assumes undepleted pumping, and shows very clearly the
deleterious effect of FWM on the performance of DWDM systems,
measured by the signal-to-noise ratio (SNR). The results make it
evident that non-uniform channel spacing is practically mandatory
for WDM systems based on DSF fibers.
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: 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: Two-dimensional Direct Numerical Simulation (DNS)
of high Schmidt number mass transfer in a convective flow environment
(Rayleigh-B'enard) is carried out and results are compared to
experimental data. A fourth-order accurate WENO-scheme has been
used for scalar transport in order to aim for a high accuracy in areas
of high concentration gradients. It was found that the typical spatial
distance between downward plumes of cold high concentration water
and the eddy size are in good agreement with experiments using a
combined PIV-LIF technique for simultaneous and spatially synoptic
measurements of 2D velocity and concentration fields.
Abstract: One important problem in today organizations is the
existence of non-integrated information systems, inconsistency and
lack of suitable correlations between legacy and modern systems.
One main solution is to transfer the local databases into a global one.
In this regards we need to extract the data structures from the legacy
systems and integrate them with the new technology systems. In
legacy systems, huge amounts of a data are stored in legacy
databases. They require particular attention since they need more
efforts to be normalized, reformatted and moved to the modern
database environments. Designing the new integrated (global)
database architecture and applying the reverse engineering requires
data normalization. This paper proposes the use of database reverse
engineering in order to integrate legacy and modern databases in
organizations. The suggested approach consists of methods and
techniques for generating data transformation rules needed for the
data structure normalization.
Abstract: This paper addresses issues of integral steering of
vehicles with two steering axles, where the rear wheels are pivoted in
the direction of the front wheels, but also in the opposite direction.
The steering box of the rear axle is presented with simple linkages
(single contour) that correlate the pivoting of the rear wheels
according to the direction of the front wheels, respectively to the
rotation angle of the steering wheel. The functionality of the system
is analyzed – the extent to which the requirements of the integral
steering are met by the considered/proposed mechanisms. The paper
highlights the quality of the single contour linkages, with two driving
elements for meeting these requirements, emphasizing diagrams of
mechanisms with 2 driving elements. Cam variants are analyzed and
proposed for the rear axle steering box. Cam profiles are determined
by various factors.
Abstract: In this paper, He-s homotopy perturbation method (HPM) is applied to spatial one and three spatial dimensional inhomogeneous wave equation Cauchy problems for obtaining exact solutions. HPM is used for analytic handling of these equations. The results reveal that the HPM is a very effective, convenient and quite accurate to such types of partial differential equations (PDEs).
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: This paper proposes a modeling methodology for the
development of data analysis solution. The Author introduce the
approach to address data warehousing issues at the at enterprise level.
The methodology covers the process of the requirements eliciting and
analysis stage as well as initial design of data warehouse. The paper
reviews extended business process model, which satisfy the needs of
data warehouse development. The Author considers that the use of
business process models is necessary, as it reflects both enterprise
information systems and business functions, which are important for
data analysis. The Described approach divides development into
three steps with different detailed elaboration of models. The
Described approach gives possibility to gather requirements and
display them to business users in easy manner.
Abstract: Twist drills are geometrical complex tools and thus various researchers have adopted different mathematical and experimental approaches for their simulation. The present paper acknowledges the increasing use of modern CAD systems and using the API (Application Programming Interface) of a CAD system, drilling simulations are carried out. The developed DRILL3D software routine, creates parametrically controlled tool geometries and using different cutting conditions, achieves the generation of solid models for all the relevant data involved (drilling tool, cut workpiece, undeformed chip). The final data derived, consist a platform for further direct simulations regarding the determination of cutting forces, tool wear, drilling optimizations etc.
Abstract: We consider a heterogeneously mixing SIR stochastic
epidemic process in populations described by a general graph.
Likelihood theory is developed to facilitate statistic inference for the
parameters of the model under complete observation. We show that
these estimators are asymptotically Gaussian unbiased estimates by
using a martingale central limit theorem.
Abstract: Automatic face detection is a complex problem in
image processing. Many methods exist to solve this problem such as
template matching, Fisher Linear Discriminate, Neural Networks,
SVM, and MRC. Success has been achieved with each method to
varying degrees and complexities. In proposed algorithm we used
upright, frontal faces for single gray scale images with decent
resolution and under good lighting condition. In the field of face
recognition technique the single face is matched with single face
from the training dataset. The author proposed a neural network
based face detection algorithm from the photographs as well as if any
test data appears it check from the online scanned training dataset.
Experimental result shows that the algorithm detected up to 95%
accuracy for any image.
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: Online trading is an alternative to conventional shopping method. People trade goods which are new or pre-owned before. However, there are times when a user is not able to search the items wanted online. This is because the items may not be posted as yet, thus ending the search. Conventional search mechanism only works by searching and matching search criteria (requirement) with data available in a particular database. This research aims to match current search requirements with future postings. This would involve the time factor in the conventional search method. A Car Matching Alert System (CMAS) prototype was developed to test the matching algorithm. When a buyer-s search returns no result, the system saves the search and the buyer will be alerted if there is a match found based on future postings. The algorithm developed is useful and as it can be applied in other search context.