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: 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 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: 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: 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: The dynamic behaviour of a four-bar linkage driven by a velocity controlled DC motor is discussed in the paper. In particular the author presents the results obtained by means of a specifically developed software, which implements the mathematical models of all components of the system (linkage, transmission, electric motor, control devices). The use of this software enables a more efficient design approach, since it allows the designer to check, in a simple and immediate way, the dynamic behaviour of the mechanism, arising from different values of the system parameters.
Abstract: The aim of the paper is based on detailed analysis of
literary sources and carried out research to develop a model
development and implementation of innovation strategy in the
business. The paper brings the main results of the authors conducted
research on a sample of 462 respondents that shows the current
situation in the Slovak enterprises in the use of innovation strategy.
Carried out research and analysis provided the base for a model
development and implementation of innovation strategy in the
business, which is in the paper in detail, step by step explained with
emphasis on the implementation process. Implementing the
innovation strategy is described a separate model. Paper contains
recommendations for successful implementation of innovation
strategy in the business. These recommendations should serve mainly
business managers as valuable tool in implementing the innovation
strategy.
Abstract: In designing of condensers, the prediction of pressure
drop is as important as the prediction of heat transfer coefficient.
Modeling of two phase flow, particularly liquid – vapor flow under
diabatic conditions inside a horizontal tube using CFD analysis is
difficult with the available two phase models in FLUENT due to
continuously changing flow patterns. In the present analysis, CFD
analysis of two phase flow of refrigerants inside a horizontal tube of
inner diameter, 0.0085 m and 1.2 m length is carried out using
homogeneous model under adiabatic conditions. The refrigerants
considered are R22, R134a and R407C. The analysis is performed at
different saturation temperatures and at different flow rates to
evaluate the local frictional pressure drop. Using Homogeneous
model, average properties are obtained for each of the refrigerants
that is considered as single phase pseudo fluid. The so obtained
pressure drop data is compared with the separated flow models
available in literature.
Abstract: Wavelet transform or wavelet analysis is a recently
developed mathematical tool in applied mathematics. In numerical
analysis, wavelets also serve as a Galerkin basis to solve partial
differential equations. Haar transform or Haar wavelet transform has
been used as a simplest and earliest example for orthonormal wavelet
transform. Since its popularity in wavelet analysis, there are several
definitions and various generalizations or algorithms for calculating
Haar transform. Fast Haar transform, FHT, is one of the algorithms
which can reduce the tedious calculation works in Haar transform. In
this paper, we present a modified fast and exact algorithm for FHT,
namely Modified Fast Haar Transform, MFHT. The algorithm or
procedure proposed allows certain calculation in the process
decomposition be ignored without affecting the results.
Abstract: This paper demonstrates the results when either
Shiftrows stage or Mixcolumns stage and when both the stages are
omitted in the well known block cipher Advanced Encryption
Standard(AES) and its modified version AES with Key Dependent
S-box(AES-KDS), using avalanche criterion and other tests namely
encryption quality, correlation coefficient, histogram analysis and
key sensitivity tests.
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: Music has a great effect on human body and mind; it
can have a positive effect on hormone system. Objective of this study
is to analysis the effect of music (carnatic, hard rock and jazz) on
brain activity during mental work load using electroencephalography
(EEG). Eight healthy subjects without special musical education
participated in the study. EEG signals were acquired at frontal (Fz),
parietal (Pz) and central (Cz) lobes of brain while listening to music
at three experimental condition (rest, music without mental task and
music with mental task). Spectral powers features were extracted at
alpha, theta and beta brain rhythms. While listening to jazz music, the
alpha and theta powers were significantly (p < 0.05) high for rest as
compared to music with and without mental task in Cz. While
listening to Carnatic music, the beta power was significantly (p <
0.05) high for with mental task as compared to rest and music
without mental task at Cz and Fz location. This finding corroborates
that attention based activities are enhanced while listening to jazz and
carnatic as compare to Hard rock during mental task.
Abstract: Principal Component Analysis (PCA) has many
different important applications especially in pattern detection
such as face detection / recognition. Therefore, for real time
applications, the response time is required to be as small as
possible. In this paper, new implementation of PCA for fast
face detection is presented. Such new implementation is
designed based on cross correlation in the frequency domain
between the input image and eigenvectors (weights).
Simulation results show that the proposed implementation of
PCA is faster than conventional one.
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: The healthcare environment is generally perceived as
being information rich yet knowledge poor. However, there is a lack
of effective analysis tools to discover hidden relationships and trends
in data. In fact, valuable knowledge can be discovered from
application of data mining techniques in healthcare system. In this
study, a proficient methodology for the extraction of significant
patterns from the Coronary Heart Disease warehouses for heart
attack prediction, which unfortunately continues to be a leading cause
of mortality in the whole world, has been presented. For this purpose,
we propose to enumerate dynamically the optimal subsets of the
reduced features of high interest by using rough sets technique
associated to dynamic programming. Therefore, we propose to
validate the classification using Random Forest (RF) decision tree to
identify the risky heart disease cases. This work is based on a large
amount of data collected from several clinical institutions based on
the medical profile of patient. Moreover, the experts- knowledge in
this field has been taken into consideration in order to define the
disease, its risk factors, and to establish significant knowledge
relationships among the medical factors. A computer-aided system is
developed for this purpose based on a population of 525 adults. The
performance of the proposed model is analyzed and evaluated based
on set of benchmark techniques applied in this classification problem.
Abstract: In this research the level of mercury is analyzed in
muscle tissue of Otolithes ruber retailed in Hamedan, Iran were
determined by flame atomic absorption spectrometry after wet
digestion. Analysis of mercury was carried out by
spectrophotometrically. The average concentration of Hg in muscle
tissue of Otolithes ruber was 0.030±0.026 -g/g so lower than to
compare with the Maximum Allowable Concentration determined by
FAO/WHO Codex Alimentarius Commission.
Abstract: In this paper, a benchmarking framework is presented
for the performance assessment of irrigations systems. Firstly, a data
envelopment analysis (DEA) is applied to measure the technical
efficiency of irrigation systems. This method, based on linear
programming, aims to determine a consistent efficiency ranking of
irrigation systems in which known inputs, such as water volume
supplied and total irrigated area, and a given output corresponding to
the total value of irrigation production are taken into account
simultaneously. Secondly, in order to examine the irrigation
efficiency in more detail, a cross – system comparison is elaborated
using a performance indicators set selected by IWMI. The above
methodologies were applied in Thessaloniki plain, located in
Northern Greece while the results of the application are presented and
discussed. The conjunctive use of DEA and performance indicators
seems to be a very useful tool for efficiency assessment and
identification of best practices in irrigation systems management.
Abstract: The principal focus of this study is on the
measurement and analysis of labor learnings in Pakistan. The study
at the aggregate economy level focus on the labor productivity
movements and at large-scale manufacturing level focus on the cost
structure, with isolating the contribution of the learning curve. The
analysis of S-shaped curve suggests that learnings are only below one
half of aggregate learning curve and other half shows the retardation
in learning, hence retardation in productivity movements. The study
implies the existence of learning economies in term of cost reduction
that is input cost per unit produced decreases by 0.51 percent every
time the cumulative production output doubles.
Abstract: Decision fusion is one of hot research topics in
classification area, which aims to achieve the best possible
performance for the task at hand. In this paper, we
investigate the usefulness of this concept to improve change
detection accuracy in remote sensing. Thereby, outputs of
two fuzzy change detectors based respectively on
simultaneous and comparative analysis of multitemporal
data are fused by using fuzzy integral operators. This
method fuses the objective evidences produced by the
change detectors with respect to fuzzy measures that express
the difference of performance between them. The proposed
fusion framework is evaluated in comparison with some
ordinary fuzzy aggregation operators. Experiments carried
out on two SPOT images showed that the fuzzy integral was
the best performing. It improves the change detection
accuracy while attempting to equalize the accuracy rate in
both change and no change classes.