Abstract: For many enterprises, the delocalization of a part or the totality of their supply chain to low cost countries is the best way to reduce costs and remain competitive against the growing globalized market. This new tendency is driven by logistics advantages, as well as, financial and tax discount offered by the host countries. The objective of this article is to examine the new financial challenges introduced by the project of base erosion and profits shifting (BEPS), published in 2015, and also their impact on the decision of delocalization. In fact, the strategy adopted by multinational firms for determining the transfer price (TP) of goods and services, as well as the shared amount of revenues and expenses have a major impact upon group profit and may contribute to divergent results. In order to get more profit, a coherent decision of delocalization should be based on an evaluation of all the operational and financial characteristics associated with such movement. Therefore, it is interesting to model these new constraints and integrate them in a more global decision model. The established model will enable to measure how much these financial constraints impact the decision of delocalization and will give new helpful directives for enterprise managers.
Abstract: Egypt has a countless heritage of mansions, castles, cities, towns, villages, industrial and manufacturing sites. This richness of heritage provides endless and matchless prospects for culture. Despite being famous worldwide, Egypt’s heritage still is in constant need of protection. Political conflicts and religious revolutions form a direct threat to buildings in various areas, historic, archaeological sites, and religious monuments. Egypt has witnessed two revolutions in less than 60 years; both had an impact on its architectural heritage. In this paper, the authors aim to review legal and policy framework to protect the cultural heritage and present the risk management strategy for cultural heritage in conflict. Through a review of selected international models of devastated architectural heritage in conflict zones and highlighting some of their changes, we can learn from the experiences of other countries to assist towards the development of a methodology to halt the plundering of architectural heritage. Finally, the paper makes an effort to enhance the formulation of a risk management strategy for protection and conservation of cultural heritage, through which to end the plundering of Egypt’s architectural legacy in the Egyptian community (revolutions, 1952 and 2011); and by presenting to its surrounding community the benefits derived from maintaining it.
Abstract: The aeroelastic behavior of engine nacelle strake when subjected to unsteady aerodynamic flows is investigated in this paper. Geometric nonlinear characteristics and modal parameters of nacelle strake are studied when it is under dynamic loading condition. Here, an N-S based Finite Volume solver is coupled with Finite Element (FE) based nonlinear structural solver to investigate the nonlinear characteristics of nacelle strake over a range of dynamic pressures at various phases of flight like takeoff, climb, and cruise conditions. The combination of high fidelity models for both aerodynamics and structural dynamics is used to predict the nonlinearities of strake (chine). The methodology adopted for present aeroelastic analysis is partitioned-based time domain coupled CFD and CSD solvers and it is validated by the consideration of experimental and numerical comparison of aeroelastic data for a cropped delta wing model which has a proven record. The present strake geometry is derived from theoretical formulation. The amplitude and frequency obtained from the coupled solver at various dynamic pressures is discussed, which gives a better understanding of its impact on aerodynamic design-sizing of strake.
Abstract: This study involves detailed information about contaminants of honey in the Republic of Kazakhstan. The requirements of the technical regulation ‘Requirements to safety of honey and bee products’ and GOST 19792-2001 were taken into account in this research. Contamination of honey by antibiotics wqs determined by the IEA (immune-enzyme analysis), Ridder analyzer and Tecna produced test systems. Voltammetry (TaLab device) was used to define contamination by salts of heavy metals and gamma-beta spectrometry, ‘Progress BG’ system, with preliminary ashing of the sample of honey was used to define radioactive contamination. This article pointed out that residues of chloramphenicol were detected in 24% of investigated products, in 22% of them –streptomycin, in 7.3% - sulfanilamide, in 2.4% - tylosin, and in 12% - combined contamination was noted. Geographically, the greatest degree of contamination of honey with antibiotics occurs in the Northern Kazakhstan – 54.4%, and Southern Kazakhstan - 50%, and the lowest in Central and Eastern Kazakhstan with 30% and 25%, respectively. Generally, pollution by heavy metals is within acceptable limits, but the contamination from lead is highest in the Akmola region. The level of radioactive cesium and strontium is also within acceptable concentrations. The highest radioactivity in terms of cesium was observed in the East Kazakhstan region - 49.00±10 Bq/kg, in Akmola, North Kazakhstan and Almaty - 12.00±5, 11.05±3 and 19.0±8 Bq/kg, respectively, while the norm is 100 Bq/kg. In terms of strontium, the radioactivity in the East Kazakhstan region is 25.03±15 Bq/kg, while in Akmola, North Kazakhstan and Almaty regions it is 12.00±3, 10.2±4 and 1.0±2 Bq/kg, respectively, with the norm of 80 Bq/kg. This accumulation is mainly associated with the environmental degradation, feeding and treating of bees. Moreover, in the process of collecting nectar, external substances can penetrate honey. Overall, this research determines factors and reasons of honey contamination.
Abstract: Gravity field is of great significance in geoscience, national economy and national security, and gravitational gradient measurement has been extensively studied due to its higher accuracy than gravity measurement. Gravity gradient sensor, being one of core devices of the gravity gradient instrument, plays a key role in measuring accuracy. Therefore, this paper starts from analyzing the working principle of the gravity gradient sensor by Newton’s law, and then considers the relative motion between inertial and non-inertial systems to build a relatively adequate mathematical model, laying a foundation for the measurement error calibration, measurement accuracy improvement.
Abstract: This paper studies the free-field response by adopting a flexible membrane container as soil boundary for experimental shaking table tests. The influence of the soil container boundary on the soil behaviour and the dynamic soil properties under seismic effect were examined. A flexible container with 1/50 scale factor was adopted in the experimental tests, including construction, instrumentation, and determination of the results of dynamic tests on a shaking table. Horizontal face displacements and accelerations were analysed to determine the influence of the container boundary on the performance of the soil. The outputs results show that the flexible boundary container allows more displacement and larger accelerations. The soil in a rigid wall container cannot deform as similar as the soil in the real field does. Therefore, the response of flexible container tested is believed to be more reliable for soil boundary than that in the rigid container.
Abstract: This paper presents a numerical solution, namely limit and shakedown analysis, to predict the safety state of smart structures made of heterogeneous materials under unknown cyclic loadings, for instance, the flexure hinge in the micro-positioning stage driven by piezoelectric actuator. In combination of homogenization theory and finite-element method (FEM), the safety evaluation problem is converted to a large-scale nonlinear optimization programming for an acceptable bounded loading as the design reference. Furthermore, a general numerical scheme integrated with the FEM and interior-point-algorithm based optimization tool is developed, which makes the practical application possible.
Abstract: Heritage trees are natural large, individual trees with exceptionally value due to association with age or event or distinguished people. In Malaysia, there is an abundance of tropical heritage trees throughout the country. It is essential to set up a repository of heritage trees to prevent valuable trees from being cut down. In this cross domain study, a web-based online expert system namely the Heritage Tree Expert Assessment and Classification (HTEAC) is developed and deployed for public to nominate potential heritage trees. Based on the nomination, tree care experts or arborists would evaluate and verify the nominated trees as heritage trees. The expert system automatically rates the approved heritage trees according to pre-defined grades via Delphi technique. Features and usability test of the expert system are presented. Preliminary result is promising for the system to be used as a full scale public system.
Abstract: In the software development lifecycle, the quality prediction techniques hold a prime importance in order to minimize future design errors and expensive maintenance. There are many techniques proposed by various researchers, but with the increasing complexity of the software lifecycle model, it is crucial to develop a flexible system which can cater for the factors which in result have an impact on the quality of the end product. These factors include properties of the software development process and the product along with its operation conditions. In this paper, a neural network (perceptron) based software quality prediction technique is proposed. Using this technique, the stakeholders can predict the quality of the resulting software during the early phases of the lifecycle saving time and resources on future elimination of design errors and costly maintenance. This technique can be brought into practical use using successful training.
Abstract: Computer and video display users might complain about Asthenopia, burning, dry eyes etc. The management of dry eyes is often not in the lines of severity. Following systematic evaluation and grading, dry eye disease is one condition that can be practiced at all levels of ophthalmic care. In the present study, different spectrum causing dry eye and prevalence of dry eye disease in computer users of Manipur, India are determined with 600 individuals (300 cases and 300 control). Individuals between 15 and 50 years who used computers for more than 3 hrs a day for 1 year or more were included. Tear break up time (TBUT) and Schirmer’s test were conducted. It shows that 33 (20.4%) out of 164 males and 47 (30.3%) out of 136 females have dry eye. Possible explanation for the observed result is discussed.
Abstract: Antoni Gaudi and Santiago Calatrava have reputation for designing bio-inspired creative and technical buildings. Even though they have followed different independent approaches towards design, the source of bio-inspiration seems to be common. Taking a closer look at their projects reveals that Calatrava has been influenced by Gaudi in terms of interpreting nature and applying natural principles into the design process. This research firstly discusses the dialogue between Biomimicry and architecture. This review also explores human/nature discourse during the history by focusing on how nature revealed itself to the fine arts. This is explained by introducing naturalism and romantic style in architecture as the outcome of designers’ inclination towards nature. Reviewing the literature, theoretical background and practical illustration of nature have been included. The most dominant practical aspects of imitating nature are form and function. Nature has been reflected in architectural science resulted in shaping different architectural styles such as organic, green, sustainable, bionic, and biomorphic. By defining a set of common aspects of Gaudi and Calatrava‘s design approach and by considering biomimetic design categories (organism, ecosystem, and behaviour as the main division and form, function, process, material, and construction as subdivisions), Gaudi’s and Calatrava’s project have been analysed. This analysis explores if their design approaches are equivalent or different. Based on this analysis, Gaudi’s architecture can be recognised as biomorphic while Calatrava’s projects are literally biomimetic. Referring to these architects, this review suggests a new set of principles by which a bio-inspired project can be determined either biomorphic or biomimetic.
Abstract: Supersonic wind tunnel nozzles are generally capable of producing a constant Mach number flow in the test section of the wind tunnel. As a result, most of the supersonic vehicles are widely designed using steady state flow characteristics which may have errors while facing unsteady situations. This study aims to explore the possibility of varying the Mach number of the flow during wind tunnel operation. The nozzle walls are restricted to be inflexible for cooling near the throat due to high stagnation temperature requirement of the flow to simulate the conditions as experienced by the vehicle. Two simple independent mechanisms, rotation and translation of nozzle walls have been analyzed and the nozzle ranges have been optimized to vary the Mach number from Mach 2 to Mach 5 using minimum number of nozzles in the wind tunnel.
Abstract: In this paper, the equivalent circuit of the ideal single-phase power transformer with its appropriate voltage current measurement was presented. The calculated values of the voltages and currents of the different connections single phase normal transformer and the results of the simulation process are compared. As it can be seen, the calculated results are the same as the simulated results. This paper includes eight possible different transformer connections. Depending on the desired voltage level, step-down and step-up application transformer is considered. Modelling and analysis of a system consisting of an equivalent source, transformer (primary and secondary), and loads are performed to investigate the combinations. The obtained values are simulated in PSpice environment and then how the currents, voltages and phase angle are distributed between them is explained based on calculation.
Abstract: The purpose of this study is to provide some empirical evidence about implementing Activity-Based Costing (ABC) in the hospitality industry in Iran. For this purpose, we consider the Tabriz International Hotel as our sample hotel and then gather the relevant data from its cost accounting system in 2012. Then, we use ABC as our costing method and compare the cost of each service unit with that cost which had been extracted for the traditional costing method. The results show a different cost per unit for two methods. Also, because of its more precise and detailed provided information, an ABC system facilitates the decision-making process for managers on decisions related to profitability analysis, budgeting, pricing, and so on.
Abstract: Female inmates placed in a Correctional Institution (CI) have more physical health problems than other women and their male counterparts. Thus, they require more health care services in the CI and nursing services in particular. CI nurses also have the opportunity to teach behaviors which will protect and improve their health to these women who are difficult to reach in the community. The aim of this study was to evaluate effect of nursing services provided in a CI on the physical health levels and health behaviors of female inmates. The study has a quasi-experimental design. The study was done in Female Closed CI in Ankara, Turkey. The study was conducted on 30 female inmates. Before the implementation of nursing interventions in the initial phase of the study, female inmates were evaluated in terms of physical health problems and health behavior using forms, a physical examination, medical history, health files (file containing medical information related to prisons) and the Omaha System (OS). Findings obtained from evaluations were grouped and symptoms-findings were expressed with OS diagnosis codes. Knowledge, behavior and status scores of prisoners in relation to health problems were determined. After the implementation of the nursing interventions, female inmates were evaluated in terms of physical health problems and health behavior using OS. The research data were collected using the Female Evaluation Form developed by the researcher and the OS. It was found that knowledge, behavior and status scores of prisoners significantly increased after the implementation of nursing interventions (p < 0.05).
Abstract: Bees play a vital role in pollination. This paper focuses on the weighing process of honey. Honey is usually stored at the comb in a hive. Bee farmers brush bees away from the comb and then collect honey, and the collected honey is weighed afterward. However, such a process brings strong negative influences on bees and even leads to the death of bees. This paper therefore presents an Internet of Things-based weight monitoring system which uses weight sensors to measure the weight of honey and simplifies the whole weighing procedure. To verify the system, the weight measured by the system is compared to the weight of standard weights used for calibration by employing a linear regression model. The R2 of the regression model is 0.9788, which suggests that the weighing system is highly reliable and is able to be applied to obtain actual weight of honey. In the future, the weight data of honey can be used to find the relationship between honey production and different ecological parameters, such as bees’ foraging behavior and weather conditions. It is expected that the findings can serve as critical information for honey production improvement.
Abstract: The concept of self-efficacy refers to people’s beliefs in their ability to perform certain behaviors and cope with environmental demands. As such, self-efficacy plays a key role in linking ability to performance. Therefore, this study examines the relationships of self-efficacy, emotional intelligence (EI), and well-being among tour guides, who act as intermediaries between tourists and an unfamiliar environment and significantly influence tourists’ impressions of a destination. Structural equation modeling (SEM) is used to identify the relationships between these factors. The results found that self-efficacy is positively associated with EI and well-being, and a positive link was seen between EI and well-being. This study has practical implications, as the results can facilitate the development of interventions for enhancing tour guides’ EI and self-efficacy competencies, which will benefit them in terms of both enhanced achievements and improved psychological happiness and well-being.
Abstract: Phenomenal growth of population and industry exploits the environment in varied ways. Consequently, the greenhouse effect and other allied problems are threatening mankind the world over. Protection and up gradation of environment have, therefore, become the prime necessity all of mankind for the sustainable development of environment. People in humbler walks of life including the corporate citizens have become aware of the impacts of environmental pollution. Governments of various nations have entered the picture with laws and regulations to correct and cure the effects of present and past violations of environmental practices and to obstruct future violations of good environmental disciplines. In this perspective, environmental audit directs verification and validation to ensure that the various environmental laws are complied with and adequate care has been taken towards environmental protection and preservation. The discipline of environmental audit has experienced expressive development throughout the world. It examines the positive and negative effects of the activities of an enterprise on environment and provides an in-depth study of the company processes any growth in realizing long-term strategic goals. Environmental audit helps corporations assess its achievement, correct deficiencies and reduce risk to the health and improving safety. Environmental audit being a strong management tool should be administered by industry for its own self-assessment. Developed countries all over the globe have gone ahead in environment quantification; but unfortunately, there is a lack of awareness about pollution and environmental hazards among the common people in India. In the light of this situation, the conceptual analysis of this study is concerned with the rationale of environmental audit on the industry and the society as a whole and highlights the emerging dimensions in the auditing theory and practices. A modest attempt has been made to throw light on the recent development in environmental audit in developing nations like India and the problems associated with the implementation of environmental audit. The conceptual study also reflects that despite different obstacles, environmental audit is becoming an increasing aspect within the corporate sectors in India and lastly, conclusions along with suggestions have been offered to improve the current scenario.
Abstract: The problem of thermal convection in temperature and
magnetic field sensitive Newtonian ferromagnetic liquid is studied
in the presence of uniform vertical magnetic field and throughflow.
Using a combination of Galerkin and shooting techniques the critical
eigenvalues are obtained for stationary mode. The effect of Prandtl
number (Pr > 1) on onset is insignificant and nonlinearity of
non-buoyancy magnetic parameter M3 is found to have no influence
on the onset of ferroconvection. The magnetic buoyancy number, M1
and variable viscosity parameter, V have destabilizing influences on
the system. The effect of throughflow Peclet number, Pe is to delay
the onset of ferroconvection and this effect is independent of the
direction of flow.
Abstract: There are visible changes in the world organization, environment and health of national conscience that create a background for discussion on possible redefinition of global, state and regional management goals. Authors apply the sustainable development criteria to a hierarchical management scheme that is to lead the world community to non-contradictory growth. Concrete definitions are discussed in respect of decision-making process representing the state mostly. With the help of system analysis it is highlighted how to understand who would carry the distinctive sign of world leadership in the nearest future.