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.

Entropy Based Data Hiding for Document Images

In this paper we present a novel technique for data hiding in binary document images. We use the concept of entropy in order to identify document specific least distortive areas throughout the binary document image. The document image is treated as any other image and the proposed method utilizes the standard document characteristics for the embedding process. Proposed method minimizes perceptual distortion due to embedding and allows watermark extraction without the requirement of any side information at the decoder end.

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.

Implementation of Parallel Interface for Microprocessor Trainer

In this paper, parallel interface for microprocessor trainer was implemented. A programmable parallel–port device such as the IC 8255A is initialized for simple input or output and for handshake input or output by choosing kinds of modes. The hardware connections and the programs can be used to interface microprocessor trainer and a personal computer by using IC 8255A. The assembly programs edited on PC-s editor can be downloaded to the trainer.

The Impact of Financial Risks on Profitability of Malaysian Commercial Banks: 1996-2005

This paper examines the relationship between financial risks and profitability of the conventional and Islamic banks in Malaysia for the period between 1996 and 2005. The measures of profitability that have been used in the study are the return on equity (ROE) and return on assets (ROA) while the financial risks are credit risk, interest rate risk and liquidity risks. This study employs panel data regression analysis of Generalised Least Squares of fixed effects and random effects models. It was found that credit risk has a significant impact on ROA and ROE for the conventional as well as the Islamic banks. The relationship between interest rate risk and ROE were found to be weakly significant for the conventional banks and insignificant for the Islamic banks. The effect of interest rate risk on ROA is significant for the conventional banks. Liquidity risk was found to have an insignificant impact on both profitability measures.

Automation of Packing Cell in Fresh Fish Facilities

The problem discussed in this paper involves packing fresh fish fileet of the northern Cod into a standard square container. The fish is first cleaned and split and then collected on a belt ready to be stacked in a container. The aim of our work is to pack the fish into the container with constraints on the amount of overlap allowed for the fileets. The current focus is to design a packing cell that can be real-time and of practical use, while finding the optimal solution to the degree of overlap and minimise the unused space of the container.

Digital Paradoxes in Learning Theories

As a learning theory tries to borrow from science a framework to found its method, it shows paradoxes and paralysing contraddictions. This results, on one hand, from adopting a learning/teaching model as it were a mere “transfer of data" (mechanical learning approach), and on the other hand from borrowing the complexity theory (an indeterministic and non-linear model), that risks to vanish every educational effort. This work is aimed at describing existing criticism, unveiling the antinomic nature of such paradoxes, focussing on a view where neither the mechanical learning perspective nor the chaotic and nonlinear model can threaten and jeopardize the educational work. Author intends to go back over the steps that led to these paradoxes and to unveil their antinomic nature. Actually this could serve the purpose to explain some current misunderstandings about the real usefulness of Ict within the youth-s learning process and growth.

Joint Transmitter-Receiver Optimization for Bonded Wireline Communications

With the advent of DSL services, high data rates are now available over phone lines, yet higher rates are in demand. In this paper, we optimize the transmit filters that can be used over wireline channels. Results showing the bit error rates when optimized filters are used, and with a decision feedback equalizer (DFE) employed in the receiver, are given. We then show that significantly higher throughput can be achieved by modeling the channel as a multiple input multiple output (MIMO) channel. A receiver that employs a MIMO-DFE that deals jointly with several users is proposed and shown to provide significant improvement over the conventional DFE.

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.

Investigation of Advanced Oxidation Process for the Removal of Residual Carbaryl from Drinking Water Resources

A laboratory set-up was designed to survey the effectiveness of UV/O3 advanced oxidation process (AOP) for the removal of Carbaryl from polluted water in batch reactor. The study was carried out by UV/O3 process for water samples containing 1 to 20 mg/L of Carbaryl in distilled water. Also the range of drinking water resources adjusted in synthetic water and effects of contact time, pH and Carbaryl concentration were studied. The residual pesticide concentration was determined by applying high performance liquid chromatography (HPLC). The results indicated that increasing of retention time and pH, enhances pesticide removal efficiency. The removal efficiency has been affected by pesticide initial concentration. Samples with low pesticide concentration showed a remarkable removal efficiency compared to the samples with high pesticide concentration. AOP method showed the removal efficiencies of 80% to 100%. Although process showed high performance for removal of pesticide from water samples, this process has different disadvantages including complication, intolerability, difficulty of maintenance and equipmental and structural requirements.

Water Reallocation Policies – The Importance of Rural and Urban Differences in Alberta, Canada

There is currently intensive debate in Alberta, Canada, regarding rural to urban water reallocation. This paper explores the demographic and attitudinal influences that are associated with the acceptance of water reallocation policies and whether such acceptance differs between urban and rural residents. We investigate three policy orientations in regards to water policies: i) government intervention; ii) environmental protection; and iii) protecting irrigators- water rights. We find that urban dwellers are more likely to favour government intervention while rural dwellers are more likely to support policies that aim at protecting irrigators- water rights. While urban dwellers are also more likely to favour environmental protection, the difference is not statistically significant. We also find that other factors have a significant impact on policy choice irrespective of residence such as demographic and socioeconomic factors as well as the values people hold toward water and the environment.

A Systematic Approach for Design a Low-Cost Mobility Assistive Device for Elderly People

Walking and sit to stand are activities carried out by all the people many times during the day, but physical disabilities due to age and diseases create needs of assistive devices to help elderly people during their daily life. This study aims to study the different types and mechanisms of the assistive devices. We will analyze the limitations and the challenges faced by the researchers in this field. We will introduce the Assistive Device developed at the Egypt-Japan University of Science and Technology, named E-JUST Assistive Device (EJAD). EJAD will be a low cost intelligent assistive device to help elders in walking and sit-to-stand activities.

An MADM Framework toward Hierarchical Production Planning in Hybrid MTS/MTO Environments

This paper proposes a new decision making structure to determine the appropriate product delivery strategy for different products in a manufacturing system among make-to-stock, make-toorder, and hybrid strategy. Given product delivery strategies for all products in the manufacturing system, the position of the Order Penetrating Point (OPP) can be located regarding the delivery strategies among which location of OPP in hybrid strategy is a cumbersome task. In this regard, we employ analytic network process, because there are varieties of interrelated driving factors involved in choosing the right location. Moreover, the proposed structure is augmented with fuzzy sets theory in order to cope with the uncertainty of judgments. Finally, applicability of the proposed structure is proven in practice through a real industrial case company. The numerical results demonstrate the efficiency of the proposed decision making structure in order partitioning and OPP location.

Study of Energy Efficiency Opportunities in UTHM

Sustainable energy usage has been recognized as one of the important measure to increase the competitiveness of the nation globally. Many strong emphases were given in the Ninth Malaysia Plan (RMK9) to improve energy efficient especially to government buildings. With this in view, a project to investigate the potential of energy saving in selected building in Universiti Tun Hussein Onn Malaysia (UTHM) was carried out. In this project, a case study involving electric energy consumption of the academic staff office building was conducted. The scope of the study include to identify energy consumption in a selected building, to study energy saving opportunities, to analyse cost investment in term of economic and to identify users attitude with respect to energy usage. The MS1525:2001, Malaysian Standard -Code of practice on energy efficiency and use of renewable energy for non-residential buildings was used as reference. Several energy efficient measures were considered and their merits and priority were compared. Improving human behavior can reduce energy consumption by 6% while technical measure can reduce energy consumption by 44%. Two economic analysis evaluation methods were applied; they are the payback period method and net present value method.

Segmentation of Images through Clustering to Extract Color Features: An Application forImage Retrieval

This paper deals with the application for contentbased image retrieval to extract color feature from natural images stored in the image database by segmenting the image through clustering. We employ a class of nonparametric techniques in which the data points are regarded as samples from an unknown probability density. Explicit computation of the density is avoided by using the mean shift procedure, a robust clustering technique, which does not require prior knowledge of the number of clusters, and does not constrain the shape of the clusters. A non-parametric technique for the recovery of significant image features is presented and segmentation module is developed using the mean shift algorithm to segment each image. In these algorithms, the only user set parameter is the resolution of the analysis and either gray level or color images are accepted as inputs. Extensive experimental results illustrate excellent performance.

Examining the Value of Attribute Scores for Author-Supplied Keyphrases in Automatic Keyphrase Extraction

Automatic keyphrase extraction is useful in efficiently locating specific documents in online databases. While several techniques have been introduced over the years, improvement on accuracy rate is minimal. This research examines attribute scores for author-supplied keyphrases to better understand how the scores affect the accuracy rate of automatic keyphrase extraction. Five attributes are chosen for examination: Term Frequency, First Occurrence, Last Occurrence, Phrase Position in Sentences, and Term Cohesion Degree. The results show that First Occurrence is the most reliable attribute. Term Frequency, Last Occurrence and Term Cohesion Degree display a wide range of variation but are still usable with suggested tweaks. Only Phrase Position in Sentences shows a totally unpredictable pattern. The results imply that the commonly used ranking approach which directly extracts top ranked potential phrases from candidate keyphrase list as the keyphrases may not be reliable.

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.

A Robust Extrapolation Method for Curtailed Aperture Reconstruction in Acoustic Imaging

Acoustic Imaging based sound localization using microphone array is a challenging task in digital-signal processing. Discrete Fourier transform (DFT) based near-field acoustical holography (NAH) is an important acoustical technique for sound source localization and provide an efficient solution to the ill-posed problem. However, in practice, due to the usage of small curtailed aperture and its consequence of significant spectral leakage, the DFT could not reconstruct the active-region-of-sound (AROS) effectively, especially near the edges of aperture. In this paper, we emphasize the fundamental problems of DFT-based NAH, provide a solution to spectral leakage effect by the extrapolation based on linear predictive coding and 2D Tukey windowing. This approach has been tested to localize the single and multi-point sound sources. We observe that incorporating extrapolation technique increases the spatial resolution, localization accuracy and reduces spectral leakage when small curtail aperture with a lower number of sensors accounts.

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.