Abstract: The sustainability of a place depends on a series of factors which contribute to the quality of life, sense of place and recognition of identity. An activity like walking, which in itself is obviously ''sustainable'', can become non sustainable if the context in which it is carried out does not meet the conditions for an adequate quality of life. This work is aimed at proposing the analytical method of Place Maker to identify the elements that do not feature in traditional mapping and which constitute the contemporary identity of the places, and the relative complex map to represent those elements and support sustainable urban identity design. The method's potential for areas with a predominantly pedestrian vocation is illustrated by means of the case study of the Ramblas in Barcelona.
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: 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 objective of this study was to improve our
understanding of vulnerability and environmental change; it's causes
basically show the intensity, its distribution and human-environment
effect on the ecosystem in the Apodi Valley Region, This paper is
identify, assess and classify vulnerability and environmental change
in the Apodi valley region using a combined approach of landscape
pattern and ecosystem sensitivity. Models were developed using the
following five thematic layers: Geology, geomorphology, soil,
vegetation and land use/cover, by means of a Geographical
Information Systems (GIS)-based on hydro-geophysical parameters.
In spite of the data problems and shortcomings, using ESRI-s ArcGIS
9.3 program, the vulnerability score, to classify, weight and combine
a number of 15 separate land cover classes to create a single indicator
provides a reliable measure of differences (6 classes) among regions
and communities that are exposed to similar ranges of hazards.
Indeed, the ongoing and active development of vulnerability
concepts and methods have already produced some tools to help
overcome common issues, such as acting in a context of high
uncertainties, taking into account the dynamics and spatial scale of
asocial-ecological system, or gathering viewpoints from different
sciences to combine human and impact-based approaches. Based on
this assessment, this paper proposes concrete perspectives and
possibilities to benefit from existing commonalities in the
construction and application of assessment tools.
Abstract: In Algeria, liberalization reforms undertaken since the 1990s have resulted in negative effects on the development and management of irrigation schemes, as well as on the conditions of farmers. Reforms have been undertaken to improve the performance of irrigation schemes, such as the national plan of agricultural development (PNDA) in 2000 and the water pricing policy of 2005. However, after implementation of these policies, questions have arisen with regard to irrigation performance and its suitability for agricultural development. Hence, the aim of this paper is to provide insight into the profitability of irrigation during the transition period under current irrigation agricultural policies in Algeria. By using the method of farm crop budget analysis in the East Mitidja irrigation scheme, the returns from using surface water resources based on farm typology were found to vary among crops and farmers- groups within the scheme. Irrigation under the current situation is profitable for all farmers, including both those who benefit from subsidies and those who do not. However, the returns to water were found to be very sensitive to crop price fluctuations, particularly for non-subsidized groups and less so for those whose farming is based on orchards. Moreover, the socio-economic environment of the farmers contributed to less significant impacts of the PNDA policy. In fact, the limiting factor is not only the water, but also the lack of land ownership title. Market access constraints led to less agricultural investment and therefore to low intensification and low water productivity. It is financially feasible to recover the annual O&M costs in the irrigation scheme. By comparing the irrigation water price, returns to water, and O&M costs of water delivery, it is clear that irrigation can be profitable in the future. However, water productivity must be improved by enhancing farmers- income through farming investment, improving assets access, and the allocation of activities and crops which bring high returns to water; this could allow the farmers to pay more for water and allow cost recovery for water systems.
Abstract: Multimedia information availability has increased
dramatically with the advent of video broadcasting on handheld
devices. But with this availability comes problems of maintaining the
security of information that is displayed in public. ISMA Encryption
and Authentication (ISMACryp) is one of the chosen technologies for
service protection in DVB-H (Digital Video Broadcasting-
Handheld), the TV system for portable handheld devices. The
ISMACryp is encoded with H.264/AVC (advanced video coding),
while leaving all structural data as it is. Two modes of ISMACryp are
available; the CTR mode (Counter type) and CBC mode (Cipher
Block Chaining) mode. Both modes of ISMACryp are based on 128-
bit AES algorithm. AES algorithms are more complex and require
larger time for execution which is not suitable for real time
application like live TV. The proposed system aims to gain a deep
understanding of video data security on multimedia technologies and
to provide security for real time video applications using selective
encryption for H.264/AVC. Five level of security proposed in this
paper based on the content of NAL unit in Baseline Constrain profile
of H.264/AVC. The selective encryption in different levels provides
encryption of intra-prediction mode, residue data, inter-prediction
mode or motion vectors only. Experimental results shown in this
paper described that fifth level which is ISMACryp provide higher
level of security with more encryption time and the one level provide
lower level of security by encrypting only motion vectors with lower
execution time without compromise on compression and quality of
visual content. This encryption scheme with compression process
with low cost, and keeps the file format unchanged with some direct
operations supported. Simulation was being carried out in Matlab.
Abstract: This paper addresses one important aspect of
combustion system analysis, the spray evaporation and
dispersion modeling. In this study we assume an empty
cylinder which is as a simulator for a ramjet engine and the
cylinder has been studied by cold flow. Four nozzles have the
duties of injection which are located in the entrance of
cylinder. The air flow comes into the cylinder from one side
and injection operation will be done. By changing injection
velocity and entrance air flow velocity, we have studied
droplet sizing and efficient mass fraction of fuel vapor near
and at the exit area. We named the mass of fuel vapor inside
the flammability limit as the efficient mass fraction. Further,
we decreased the initial temperature of fuel droplets and we
have repeated the investigating again. To fulfill the calculation
we used a modified version of KIVA-3V.
Abstract: Academic research information service is a must for surveying previous studies in research and development process. OntoFrame is an academic research information service under Semantic Web framework different from simple keyword-based services such as CiteSeer and Google Scholar. The first purpose of this study is for revealing user behavior in their surveys, the objects of using academic research information services, and their needs. The second is for applying lessons learned from the results to OntoFrame.
Abstract: Stable nonzero populations without random deaths
caused by the Verhulst factor (Verhulst-free) are a rarity. Majority
either grow without bounds or die of excessive harmful mutations.
To delay the accumulation of bad genes or diseases, a new
environmental parameter Γ is introduced in the simulation. Current
results demonstrate that stability may be achieved by setting Γ = 0.1.
These steady states approach a maximum size that scales inversely
with reproduction age.
Abstract: The work we have accomplished in implementing a
Mobile Payment mechanism that enables customers to pay bills for
groceries and other purchased items in a store through the means of a
mobile phone, specifically a Smartphone. The mode of transaction, as
far as communication between the customer-s handset and the
merchant-s POS is concerned, we have decided upon NFC (Near
Field Communication). This is due to the fact that for the most part,
Pakistani Smartphone users have handsets that have Android mobile
OS, which supports the aforementioned platform, IOS, on the other
hand does not.
Abstract: purpose of this study was to investigate the current status of support services for students with special education needs (SEN) at colleges and universities in Taiwan. Seventy-two college and universities received a questionnaire on its resource room operation process and four resource room staffs each from different areas were interviewed through semi- structured interview forms. The main findings were (1) most colleges and universities did offer sufficient administrative resources; (2) more efforts on preventions for SEN students and establishment of disability awareness should be made for all campus faculties ; (3) more comprehensive services were required to help students to have better transition into post-school life; (4) most schools provided basic administrative resource requirements but qualities of the resource room programs needed to be enhanced; and (5) most resource room staffs lacked of professional knowledge in counseling the SEN students which needed to be strengthened in the future.
Abstract: Hydrothermally synthesized high silica borosilicates
with the MFI structure was subjected to several characterization
techniques. The effect of boron on the structure and acidity of
HZSM-5 catalyst were studied by XRD, SEM, N2 adsorption, solid
state NMR, NH3-TPD. It was confirmed that boron had entered the
framework in the boron samples. The results also revealed that strong
acidity was weakened and weak acidity was strengthened by the
boron added zeolite framework compared with parent catalyst. The
catalytic performance was carried out in a fixed bed at 460°C for
methanol to propylene (MTP) reaction. The results of MTP reaction
showed a great increment of the propylene selectivity and excellent
stability for the B-HZSM-5. The catalyst exhibited about 81%
selectivity to C2
= - C4
= olefins with 40% selectivity of propylene as
major component at near 100% methanol conversion, and the stable
performance in the studied period was 100h.
Abstract: The review performed on the condition of energy
consumption & rate in Iran, shows that unfortunately the subject of
optimization and conservation of energy in active industries of
country lacks a practical & effective method and in most factories,
the energy consumption and rate is more than in similar industries of
industrial countries. The increasing demand of electrical energy and
the overheads which it imposes on the organization, forces
companies to search for suitable approaches to optimize energy
consumption and demand management. Application of value
engineering techniques is among these approaches. Value
engineering is considered a powerful tool for improving profitability.
These tools are used for reduction of expenses, increasing profits,
quality improvement, increasing market share, performing works in
shorter durations, more efficient utilization of sources & etc.
In this article, we shall review the subject of value engineering and
its capabilities for creating effective transformations in industrial
organizations, in order to reduce energy costs & the results have
been investigated and described during a case study in Mazandaran
wood and paper industries, the biggest consumer of energy in north
of Iran, for the purpose of presenting the effects of performed tasks
in optimization of energy consumption by utilizing value engineering
techniques in one case study.
Abstract: In association with path dependence, researchers often
talk of institutional “lock-in", thereby indicating that far-reaching
path deviation or path departure are to be regarded as exceptional
cases. This article submits the alleged general inclination for stability
of path-dependent processes to a critical review. The different
reasons for path dependence found in the literature indicate that
different continuity-ensuring mechanisms are at work when people
talk about path dependence (“increasing returns", complementarity,
sequences etc.). As these mechanisms are susceptible to fundamental
change in different ways and to different degrees, the path
dependence concept alone is of only limited explanatory value. It is
therefore indispensable to identify the underlying continuity-ensuring
mechanism as well if a statement-s empirical value is to go beyond
the trivial, always true “history matters".
Abstract: This study examines the impact of working capital
management on firms- performance and market value of the firms in
Nigeria. A sample of fifty four non-financial quoted firms in Nigeria
listed on the Nigeria Stock Exchange was used for this study. Data
were collected from annual reports of the sampled firms for the
period 1995-2009. This result shows there is a significant negative
relationship between cash conversion cycle and market valuation
and firm-s performance. It also shows that debt ratio is positively
related to market valuation and negatively related firm-s
performance. The findings confirm that there is a significant
relationship between Market valuation, profitability and working
capital component in line with previous studies. This mean that
Nigeria firms should ensure adequate management of working
capital especially cash conversion cycle components of account
receivables, account payables and inventories, as efficiency working
capital management is expected to contribute positively to the firms-
market value.
Abstract: This research aims to develop and evaluate a training
course to promote learning activities of 2nd year, Suan Sunandha
Rajabhat University, faculty of education students using multiple
intelligences theory. The process is divided into two phases: Phase 1
development of training course to promote learning activities
consisting of principles, objectives of the course, structure, training
duration, content, training materials, training activities, media
training, monitoring, measurement and evaluation quality of the
course. Phase 2 evaluation efficiency of training course was to use
the improved curriculum with experimental group which is 2nd year,
Suan Sunandha Rajabhat University, faculty of education students
was drawn randomly 152 students. The experimental pattern was
randomized Control Group Pre-Test Post-Test Design, Analysis Data
by t-Test with the software SPFSS for Windows. Research has shown
that: 1). the ability of teaching and learning according to the theory of
multiple intelligences after training is higher than before training
significantly in statistic at .01 level, 2). The satisfaction of students
to the training courses was overall at the highest level.
Abstract: In this paper, the implementation of a rule-based
intuitive reasoner is presented. The implementation included two
parts: the rule induction module and the intuitive reasoner. A large
weather database was acquired as the data source. Twelve weather
variables from those data were chosen as the “target variables"
whose values were predicted by the intuitive reasoner. A “complex"
situation was simulated by making only subsets of the data available
to the rule induction module. As a result, the rules induced were
based on incomplete information with variable levels of certainty.
The certainty level was modeled by a metric called "Strength of
Belief", which was assigned to each rule or datum as ancillary
information about the confidence in its accuracy. Two techniques
were employed to induce rules from the data subsets: decision tree
and multi-polynomial regression, respectively for the discrete and the
continuous type of target variables. The intuitive reasoner was tested
for its ability to use the induced rules to predict the classes of the
discrete target variables and the values of the continuous target
variables. The intuitive reasoner implemented two types of
reasoning: fast and broad where, by analogy to human thought, the
former corresponds to fast decision making and the latter to deeper
contemplation. . For reference, a weather data analysis approach
which had been applied on similar tasks was adopted to analyze the
complete database and create predictive models for the same 12
target variables. The values predicted by the intuitive reasoner and
the reference approach were compared with actual data. The intuitive
reasoner reached near-100% accuracy for two continuous target
variables. For the discrete target variables, the intuitive reasoner
predicted at least 70% as accurately as the reference reasoner. Since
the intuitive reasoner operated on rules derived from only about 10%
of the total data, it demonstrated the potential advantages in dealing
with sparse data sets as compared with conventional methods.
Abstract: Direct search methods are evolutionary algorithms used to solve optimization problems. (DS) methods do not require any information about the gradient of the objective function at hand while searching for an optimum solution. One of such methods is Pattern Search (PS) algorithm. This paper presents a new approach based on a constrained pattern search algorithm to solve a security constrained power system economic dispatch problem (SCED). Operation of power systems demands a high degree of security to keep the system satisfactorily operating when subjected to disturbances, while and at the same time it is required to pay attention to the economic aspects. Pattern recognition technique is used first to assess dynamic security. Linear classifiers that determine the stability of electric power system are presented and added to other system stability and operational constraints. The problem is formulated as a constrained optimization problem in a way that insures a secure-economic system operation. Pattern search method is then applied to solve the constrained optimization formulation. In particular, the method is tested using one system. Simulation results of the proposed approach are compared with those reported in literature. The outcome is very encouraging and proves that pattern search (PS) is very applicable for solving security constrained power system economic dispatch problem (SCED).