Abstract: State tax revenues in most countries started to decrease during the recession. Government of Latvia decided to compensate the decline by increasing rates of several taxes including excise tax on strong alcohol. The total increase in 2009 constituted 42% and the rate increased from 896€ to 1 266€ for 100l of absolute alcohol. Since then this has had a negative impact on consumption volumes and the split between legal and illegal market. The legal alcohol sales decreased by almost 50% (by volume), consequentially having negative effect on the State revenues from VAT and excise tax. Estimated results for 2010 are indicating 54 million € decrease in VAT, excise tax and other taxes versus 2008 (excise tax -19 million €, VAT -30 million €, other taxes -5 million €). The paper aims to analyze impact of the increase in excise tax on consumption patterns, State revenues and competitiveness of the local companies to draw up proposals for the state authorities regarding more effective tax policies. The analysis reveals a relationship between excise tax rate, illegal alcohol market and State revenues. The results can be used to improve excise tax system and effectiveness in Latvia.
Abstract: The Stokes equation connected with the fluid flow
over the axisymmetric bodies in a cylindrical area is considered. The
equation is studied in a moving coordinate system with the
appropriate boundary conditions. Effective formulas for the velocity
components are obtained. The graphs of the velocity components and
velocity profile are plotted.
Abstract: Acetaminophen (Paracetamol) tablets are popular OTC products among patients as analgesics and antipyretics. Paracetamol is marketed by a lot of suppliers around the world. The aim of the present investigation was to compare between many types of paracetamol tablets obtained from different suppliers (six brands produced by different pharmaceutical companies in middle east countries, and Panadol® manufactured in Ireland), by different quality control tests according to USP pharmacopeia.Using Non official tests-hardness and friability; official tests- disintegration, dissolution, and drug content. Additionally, evaluate the influence of temperatures 4°C, 25°C and 40°C at 75% relative humidity on the stability of the same brands in their original packaging has been conducted for two months. The results revealed that all paracetamol tablet brands complied with the official USP specifications. In conclusion, paracetamol tablets preferred to be stored at 25°C. All the tested brands being biopharmaceutically and chemically equivalent.
Abstract: Change in impedance of an encircling coil is obtained
in the present paper for the case where the electric conductivity and
magnetic permeability of a metal cylindrical tube depend on the
radial coordinate. The system of equations for the vector potential is
solved by means of the Fourier cosine transform. The solution is
expressed in terms of improper integral containing modified Bessel
functions of complex order.
Abstract: In order to provide accurate heart rate variability
indices of sympathetic and parasympathetic activity, the low
frequency and high frequency components of an RR heart rate signal
must be adequately separated. This is not always possible by just
applying spectral analysis, as power from the high and low frequency
components often leak into their adjacent bands. Furthermore,
without the respiratory spectra it is not obvious that the low
frequency component is not another respiratory component, which
can appear in the lower band. This paper describes an adaptive filter,
which aids the separation of the low frequency sympathetic and high
frequency parasympathetic components from an ECG R-R interval
signal, enabling the attainment of more accurate heart rate variability
measures. The algorithm is applied to simulated signals and heart rate
and respiratory signals acquired from an ambulatory monitor
incorporating single lead ECG and inductive plethysmography
sensors embedded in a garment. The results show an improvement
over standard heart rate variability spectral measurements.
Abstract: Let G be a fuzzy graph. Then D Ôèå V is said to be a strong (weak) fuzzy dominating set of G if every vertex v ∈ V -D is strongly (weakly) dominated by some vertex u in D. We denote a strong (weak) fuzzy dominating set by sfd-set (wfd-set). The minimum scalar cardinality of a sfd-set (wfd-set) is called the strong (weak) fuzzy domination number of G and it is denoted by γsf (G)γwf (G). In this paper we introduce the concept of strong (weak) domination in fuzzy graphs and obtain some interesting results for this new parameter in fuzzy graphs.
Abstract: From the perspective of industrial structure
coordination and based on an explicit definition for the connotation of
industrial structure coordination, the synergetic coefficients are used
to measure the coordination degree between three industries' input
structure and output structure, and then the efficacy function method is
employed to comprehensively evaluate the level of China-s industrial
structure optimization. It is showed that Chinese industrial structure
presented a "v-shaped" variation tendency between 1996 and 2008,
and its industrial structure adjustment got obvious achievements after
2003, with the industrial structure optimization level increasing
continuously. However in 2009, the level of China-s industrial
structure optimization declined sharply due to the decreasing
contribution degree of value added structure and energy structure
coordination and the lower coordination degree of value added
structure and capital structure.
Abstract: Skip cycle is a working strategy for spark ignition
engines, which allows changing the effective stroke of an engine
through skipping some of the four stroke cycles. This study proposes
a new mechanism to achieve the desired skip-cycle strategy for
internal combustion engines. The air and fuel leakage, which occurs
through the gas exchange, negatively affects the efficiency of the
engine at high speeds and loads. An absolute sealing is assured by
direct use of poppet valves, which are kept in fully closed position
during the skipped mode. All the components of the mechanism were
designed according to the real dimensions of the Anadolu Motor's
gasoline engine and modeled in 3D by means of CAD software. As
the mechanism operates in two modes, two dynamically equivalent
models are established to obtain the force and strength analysis for
critical components.
Abstract: Trust management is one of the drawbacks in Peer-to-Peer (P2P) system. Lack of centralized control makes it difficult to control the behavior of the peers. Reputation system is one approach to provide trust assessment in P2P system. In this paper, we use fuzzy logic to model trust in a P2P environment. Our trust model combines first-hand (direct experience) and second-hand (reputation)information to allow peers to represent and reason with uncertainty regarding other peers' trustworthiness. Fuzzy logic can help in handling the imprecise nature and uncertainty of trust. Linguistic labels are used to enable peers assign a trust level intuitively. Our fuzzy trust model is flexible such that inference rules are used to weight first-hand and second-hand accordingly.
Abstract: Efficient and safe plant operation can only be
achieved if the operators are able to monitor all key process
parameters. Instrumentation is used to measure many process
variables, like temperatures, pressures, flow rates, compositions or
other product properties. Therefore Performance monitoring is a
suitable tool for operators. In this paper, we integrate rigorous
simulation model, data reconciliation and parameter estimation to
monitor process equipments and determine key performance
indicator (KPI) of them. The applied method here has been
implemented in two case studies.
Abstract: The main issue of interest here is whether individuals
who differ in arithmetical reasoning ability and levels of imagery ability display different brain activity during the conduct of mental
arithmetical reasoning tasks. This was a case study of four
participants who represented four extreme combinations of Maths –Imagery abilities: ie., low-low, high-high, high-low, low-high respectively. As the Ps performed a series of 60 arithmetical reasoning tasks, 128-channel EEG recordings were taken and the
pre-response interval subsequently analysed using EGI GeosourceTM
software. The P who was high in both imagery and maths ability
showed peak activity prior to response in BA7 (superior parietal cortex) but other Ps did not show peak activity in this region. The
results are considered in terms of the diverse routes that may be employed by individuals during the conduct of arithmetical reasoning
tasks and the possible implications of this for mathematics education.
Abstract: This paper proposes a new technique based on nonlinear Minmax Detector Based (MDB) filter for image restoration. The aim of image enhancement is to reconstruct the true image from the corrupted image. The process of image acquisition frequently leads to degradation and the quality of the digitized image becomes inferior to the original image. Image degradation can be due to the addition of different types of noise in the original image. Image noise can be modeled of many types and impulse noise is one of them. Impulse noise generates pixels with gray value not consistent with their local neighborhood. It appears as a sprinkle of both light and dark or only light spots in the image. Filtering is a technique for enhancing the image. Linear filter is the filtering in which the value of an output pixel is a linear combination of neighborhood values, which can produce blur in the image. Thus a variety of smoothing techniques have been developed that are non linear. Median filter is the one of the most popular non-linear filter. When considering a small neighborhood it is highly efficient but for large window and in case of high noise it gives rise to more blurring to image. The Centre Weighted Mean (CWM) filter has got a better average performance over the median filter. However the original pixel corrupted and noise reduction is substantial under high noise condition. Hence this technique has also blurring affect on the image. To illustrate the superiority of the proposed approach, the proposed new scheme has been simulated along with the standard ones and various restored performance measures have been compared.
Abstract: Random and natural textures classification is still
one of the biggest challenges in the field of image processing and
pattern recognition. In this paper, texture feature extraction using
Slant Hadamard Transform was studied and compared to other
signal processing-based texture classification schemes. A
parametric SHT was also introduced and employed for natural
textures feature extraction. We showed that a subtly modified
parametric SHT can outperform ordinary Walsh-Hadamard
transform and discrete cosine transform. Experiments were carried
out on a subset of Vistex random natural texture images using a
kNN classifier.
Abstract: Within dental-guided surgery, there has been a lack
of analytical methods for optimizing the treatment of the
rehabilitation concepts regarding geometrical variation. The purpose
of this study is to find the source of the greatest geometrical variation
contributor and sensitivity contributor with the help of virtual
variation simulation of a dental drill- and implant-guided surgery
process using a methodical approach. It is believed that lower
geometrical variation will lead to better patient security and higher
quality of dental drill- and implant-guided surgeries. It was found
that the origin of the greatest contributor to the most variation, and
hence where the foci should be set, in order to minimize geometrical
variation was in the assembly category (surgery). This was also the
category that was the most sensitive for geometrical variation.
Abstract: Quality evaluation of urban environment is an integral
part of efficient urban environment planning and management. The
development of fuzzy set theory (FST) and the introduction of FST
to the urban study field attempts to incorporate the gradual variation
and avoid loss of information. Urban environmental quality
assessment pertain to interpretation and forecast of the urban
environmental quality according to the national regulation about the
permitted content of contamination for the sake of protecting human
health and subsistence environment . A strategic motor vehicle
control strategy has to be proposed to mitigate the air pollution in the
city. There is no well defined guideline for the assessment of urban
air pollution and no systematic study has been reported so far for
Indian cities. The methodology adopted may be useful in similar
cities of India. Remote sensing & GIS can play significant role in
mapping air pollution.
Abstract: In this paper we propose a class of second derivative multistep methods for solving some well-known classes of Lane- Emden type equations which are nonlinear ordinary differential equations on the semi-infinite domain. These methods, which have good stability and accuracy properties, are useful in deal with stiff ODEs. We show superiority of these methods by applying them on the some famous Lane-Emden type equations.
Abstract: A data warehouse (DW) is a system which has value and role for decision-making by querying. Queries to DW are critical regarding to their complexity and length. They often access millions of tuples, and involve joins between relations and aggregations. Materialized views are able to provide the better performance for DW queries. However, these views have maintenance cost, so materialization of all views is not possible. An important challenge of DW environment is materialized view selection because we have to realize the trade-off between performance and view maintenance. Therefore, in this paper, we introduce a new approach aimed to solve this challenge based on Two-Phase Optimization (2PO), which is a combination of Simulated Annealing (SA) and Iterative Improvement (II), with the use of Multiple View Processing Plan (MVPP). Our experiments show that 2PO outperform the original algorithms in terms of query processing cost and view maintenance cost.
Abstract: increased competition and increased costs of
designing made it important for the firms to identify the right
products and the right methods for manufacturing the products. Firms
should focus on customers and identify customer demands directly to
design the right products. Several management methods and
techniques that are currently available improve one or more functions
or processes in an industry and do not take the complete product life
cycle into consideration. On the other hand target costing is a method
/ philosophy that takes financial, manufacturing and customer aspects
into consideration during designing phase and helps firms in making
product design decisions to increase the profit / value of the
company. It uses various techniques to identify customer demands, to
decrease costs of manufacturing and finally to achieve strategic goals.
Target Costing forms an integral part of total product design /
redesign based on strategic plans.
Abstract: Internet access is a vital part of the modern world and an important tool in the education of our children. It is present in schools, homes and even shopping malls. Mastering the use of the internet is likely to be an important skill for those entering the job markets of the future. An internet user can be anyone he or she wants to be in an online chat room, or play thrilling and challenging games against other players from all corners of the globe. It seems at present time (or near future) for many people relationships in the real world may be neglected as those in the virtual world increase in importance. Internet is provided a fast mode of transportation caused freedom from family bonds and mixing with different cultures and new communities. This research is an attempt to study effect of Internet on Social capital. For this purpose a survey technique on the sample size amounted 168 students of Payame Noor University of Kermanshah city in country of Iran were considered. Degree of social capital is moderate. With the help of the Multi-variable Regression, variables of Iranian message attractive, Interest to internet with effect of positive and variable Creating a cordial atmosphere with negative effect be significant.
Abstract: With the rapid advanced of technology, the industrial processes become increasingly demanding, from the point of view, power quality and controllability. The advent of multi levels inverters responds partially to these requirements. But actually, the new generation of multi-cells inverters permits to reach more performances, since, it offers more voltage levels. The disadvantage in the increase of voltage levels by the number of cells in cascades is on account of series igbts synchronisation loss, from where, a limitation of cells in cascade to 4. Regarding to these constraints, a new topology is proposed in this paper, which increases the voltage levels of the three-cell inverter from 4 to 8; with the same number of igbts, and using less stored energy in the flaying capacitors. The details of operation and modelling of this new inverter structure are also presented, then tested thanks to a three phase induction motor. KeywordsFlaying capacitors, Multi-cells inverter, pwm, switchers, modelling.