Abstract: Countries in recession, among them Croatia, have
lower tax revenues as a result of unfavorable economic situation,
which is decrease of the economic activities and unemployment. The
global tax base has decreased. In order to create larger state revenues,
states use the institute of tax authorities. By controlling transfer
pricing in the international companies and using certain techniques,
tax authorities can create greater tax obligations for the companies in
a short period of time.
Abstract: XML is a markup language which is becoming the
standard format for information representation and data exchange. A
major purpose of XML is the explicit representation of the logical
structure of a document. Much research has been performed to
exploit logical structure of documents in information retrieval in
order to precisely extract user information need from large
collections of XML documents. In this paper, we describe an XML
information retrieval weighting scheme that tries to find the most
relevant elements in XML documents in response to a user query.
We present this weighting model for information retrieval systems
that utilize plausible inferences to infer the relevance of elements in
XML documents. We also add to this model the Dempster-Shafer
theory of evidence to express the uncertainty in plausible inferences
and Dempster-Shafer rule of combination to combine evidences
derived from different inferences.
Abstract: This paper presents an adaptive nonlinear position
controller with velocity constraint, capable of combining the
input-output linearization technique and Lyapunov stability theory.
Based on the Lyapunov stability theory, the adaptation law of the
proposed controller is derived along with the verification of the overall
system-s stability. Computer simulation results demonstrate that the
proposed controller is robust and it can ensure transient stability of
BLDCM, under the occurrence of a large sudden fault.
Abstract: As the Internet technology has developed rapidly, the
number of identities (IDs) managed by each individual person has
increased and various ID management technologies have been
developed to assist users. However, most of these technologies are
vulnerable to the existing hacking methods such as phishing attacks
and key-logging. If the administrator-s password is exposed, an
attacker can access the entire contents of the stolen user-s data files in
other devices. To solve these problems, we propose here a new ID
management scheme based on a Single Password Protocol. The paper
presents the details of the new scheme as well as a formal analysis of
the method using BAN Logic.
Abstract: People usually have a telephone voice, which means
they adjust their speech to fit particular situations and to blend in with
other interlocutors. The question is: Do we speak differently to
different people? This possibility has been suggested by social
psychologists within Accommodation Theory [1]. Converging toward
the speech of another person can be regarded as a polite speech
strategy while choosing a language not used by the other interlocutor
can be considered as the clearest example of speech divergence [2].
The present study sets out to investigate such processes in the course
of everyday telephone conversations. Using Joos-s [3] model of
formality in spoken English, the researchers try to explore
convergence to or divergence from the addressee. The results
propound the actuality that lexical choice, and subsequently, patterns
of style vary intriguingly in concordance with the person being
addressed.
Abstract: The aim of this study was to establish the feasibility of a minute incremental exercise testing protocol in young asthma children. Twenty-two children with clinically diagnosed mild to moderate asthma volunteered to participate. The maximum incremental exercise test was performed using a cycle ergometer with an electromagnetic braking. A warm-up unloaded for 2 minutes then the workload was started at 40 watts for 2 minutes, and then stepwise increments of 8 watts per 2 minutes were applied. The pedaling frequency was set at 50 rpm. Ventilation and gas exchange were measured with a breath-by-breath automatic metabolic measurement system. Results showed that this test was well tolerated by all asthmatic children. Most of the children reached the VO2 plateau and satisfied the criteria for maximal respiratory exchange ratio of ≥ 1. This Study demonstrated that this testing protocol was suitable for young asthmatic children.
Abstract: Internal combustion engines rejects 30-40% of the
energy supplied by fuel to the environment through exhaust gas. thus, there is a possibility for further significant improvement of efficiency with the utilization of exhaust gas energy and its conversion to mechanical energy or electrical energy. The Thermo-Electric
Generator (TEG) will be located in the exhaust system and will make use of an energy flow between the warmer exhaust gas and the external environment. Predict to th optimum position of temperature
distribution and the performance of TEG through numerical analysis.
The experimental results obtained show that the power output significantly increases with the temperature difference between cold
and hot sides of a thermoelectric generator.
Abstract: An experimental study of Reinforced Concrete, RC, columns strengthened using a steel jacketing technique was conducted. The jacketing technique consisted of four steel vertical angles installed at the corners of the column joined by horizontal steel straps confining the column externally. The effectiveness of the technique was evaluated by testing the RC column specimens under eccentric monotonic loading until failure occurred. Strain gauges were installed to monitor the strains in the internal reinforcement as well as the external jacketing system. The effectiveness of the jacketing technique was demonstrated, and the parameters affecting the technique were studied.
Abstract: The availability of broadband internet and increased
access to computers has been instrumental in the rise of internet
literacy in Malaysia. This development has led to the adoption of
online shopping by many Malaysians. On another note, the
Government has supported the development and production of local
herbal products. This has resulted in an increase in the production and
diversity of products by SMEs. The purpose of this study is to
evaluate the influence of the Malaysian demographic factors and
selected attitudinal characteristics in relation to the online purchasing
of herbal products. In total, 1054 internet users were interviewed
online and Chi-square analysis was used to determine the relationship
between demographic variables and different aspects of online
shopping for herbal products. The overall results show that the
demographic variables such as age, gender, education level, income
and ethnicity were significant when considering the online shopping
antecedents of trust, quality of herbal products, perceived risks and
perceived benefits.
Abstract: Although the STL (stereo lithography) file format is
widely used as a de facto industry standard in the rapid prototyping
industry due to its simplicity and ability to tessellation of almost all
surfaces, but there are always some defects and shortcoming in their
usage, which many of them are difficult to correct manually. In
processing the complex models, size of the file and its defects grow
extremely, therefore, correcting STL files become difficult. In this
paper through optimizing the exiting algorithms, size of the files and
memory usage of computers to process them will be reduced. In spite
of type and extent of the errors in STL files, the tail-to-head
searching method and analysis of the nearest distance between tails
and heads techniques were used. As a result STL models sliced
rapidly, and fully closed contours produced effectively and errorless.
Abstract: This paper addresses the problem of asymptotic tracking
control of a linear parabolic partial differential equation with indomain
point actuation. As the considered model is a non-standard
partial differential equation, we firstly developed a map that allows
transforming this problem into a standard boundary control problem
to which existing infinite-dimensional system control methods can
be applied. Then, a combination of energy multiplier and differential
flatness methods is used to design an asymptotic tracking controller.
This control scheme consists of stabilizing state-feedback derived
from the energy multiplier method and feed-forward control based
on the flatness property of the system. This approach represents
a systematic procedure to design tracking control laws for a class
of partial differential equations with in-domain point actuation. The
applicability and system performance are assessed by simulation
studies.
Abstract: In industrial scale of Gas to Liquid (GTL) process in
Fischer-Tropsch (FT) synthesis, a part of reactor outlet gases such as
CO2 and CH4 as side reaction products, is usually recycled. In this
study, the influence of CO2 and CH4 on the performance and
selectivity of Co-Ru/Al2O3 catalyst is investigated by injection of
these gases (0-20 vol. % of feed) to the feed stream. The effect of
temperature and feed flow rate, are also inspected. The results show
that low amounts of CO2 in the feed stream, doesn`t change the
catalyst activity significantly but increasing the amount of CO2 (more
than 10 vol. %) cause the CO conversion to decrease and the
selectivity of heavy components to increase. Methane acts as an inert
gas and doesn`t affect the catalyst performance. Increasing feed flow
rate has negative effect on both CO conversion and heavy component
selectivity. By raising the temperature, CO conversion will increase
but there are more volatile components in the product. The effect of
CO2 on the catalyst deactivation is also investigated carefully and a
mechanism is suggested to explain the negative influence of CO2 on
catalyst deactivation.
Abstract: This work aims to explore the factors that have an incidence in reading comprehension process, with different type of texts. In a recent study with 2nd, 3rd and 4th grade children, it was observed that reading comprehension of narrative texts was better than comprehension of expository texts. Nevertheless it seems that not only the type of text but also other textual factors would account for comprehension depending on the cognitive processing demands posed by the text. In order to explore this assumption, three narrative and three expository texts were elaborated with different degree of complexity. A group of 40 fourth grade Spanish-speaking children took part in the study. Children were asked to read the texts and answer orally three literal and three inferential questions for each text. The quantitative and qualitative analysis of children responses showed that children had difficulties in both, narrative and expository texts. The problem was to answer those questions that involved establishing complex relationships among information units that were present in the text or that should be activated from children’s previous knowledge to make an inference. Considering the data analysis, it could be concluded that there is some interaction between the type of text and the cognitive processing load of a specific text.
Abstract: In sport, human resources management gives special
attention to method of applying volunteers, their maintenance, and
participation of volunteers with each other and management
approaches for better operation of events celebrants. The recognition
of volunteers- characteristics and motives is important to notice,
because it makes the basis of their participation and commitment at
sport environment. The motivation and commitment of 281
volunteers were assessed using the organizational commitment scale,
motivation scale and personal characteristics questionnaire.The
descriptive results showed that; 64% of volunteers were women with
age average 21/24 years old. They were physical education student,
single (71/9%), without occupation (53%) and with average of 5
years sport experience. Their most important motivation was career
factor and the most important commitment factor was normative
factor. The results of examining the hypothesized showed that; age,
sport experience and education are effective in the amount of
volunteers- commitment. And the motive factors such as career,
material, purposive and protective factors also have the power to
predict the amount of sports volunteers- commitment value.
Therefore it is recommended to provide possible opportunities for
volunteers and carrying out appropriate instructional courses by
events executive managers.
Abstract: In this research, Forming Limit Diagrams for supertension
sheet metals which are using in automobile industry have
been obtained. The exerted strains to sheet metals have been
measured with four different methods and the errors of each method
have also been represented. These methods have been compared with
together and the most efficient and economic way of extracting of the
exerted strains to sheet metals has been introduced. In this paper total
error and uncertainty of FLD extraction procedures have been
derived. Determination of the measurement uncertainty in extracting
of FLD has a great importance in design and analysis of the sheet
metal forming process.
Abstract: Aquatic and semi aquatic birds as a group are suited to
feed and breed in environments in which water forms a fundamental
part. These birds are biological indicator in aquatic environment,
because these birds belong to the top level of food chain in aquatic
ecosystems. There are 61 species in 14 families of aquatic and semi
aquatic birds in Iran. The birds of the Sattarkhan Lake belong to 16
species in 8 families which include 26.2 percent of total Aquatic and
semi aquatic bird species and 57% of Aquatic and semi aquatic bird's
family of Iran. Study was carried out monthly at Sattarkhan Lake
show the existence of Phalacrocorax carbo, Ardea cinerea, Egretta
alba, Egretta garzetta, Bubulcus ibis, Botaurus stellaris, Sterna
hirundo, Chlidonias leucopterus, Larus minutus, Larus argentatus,
Larus ridibunbus, Alcedo atthis, Ciconia ciconia, Plegadis
falcinellus, Circus aeruginosus, Corvus frugilegus
Abstract: A total of twenty tensile biopsies were collected from
children undergoing tonsillectomy from teaching hospital ENT
department and Kurdistan private hospital in sulaimani city. All
biopsies were homogenized and cultured; the obtained bacterial
isolates were purified and identified by biochemical tests and VITEK
2 compact system. Among the twenty studied samples, only one
Pseudomonas putida with probability of 99% was isolated.
Antimicrobial susceptibility was carried out by disk diffusion
method, Pseudomonas putida showed resistance to all antibiotics
used except vancomycin. The isolate further subjected to PCR and
DNA sequence analysis of blaVIM gene using different set of primers
for different regions of VIM gene. The results were found to be PCR
positive for the blaVIM gene. To determine the sequence of blaVIM
gene, DNA sequencing performed. Sequence alignment of blaVIM
gene with previously recorded blaVIM gene in NCBI- database showed
that P. putida isolate have different blaVIM gene.
Abstract: In this paper, a method to detect multiple ellipses is presented. The technique is efficient and robust against incomplete ellipses due to partial occlusion, noise or missing edges and outliers. It is an iterative technique that finds and removes the best ellipse until no reasonable ellipse is found. At each run, the best ellipse is extracted from randomly selected edge patches, its fitness calculated and compared to a fitness threshold. RANSAC algorithm is applied as a sampling process together with the Direct Least Square fitting of ellipses (DLS) as the fitting algorithm. In our experiment, the method performs very well and is robust against noise and spurious edges on both synthetic and real-world image data.
Abstract: The efficient knowledge management system (KMS)
is one of the important strategies to help firms to achieve sustainable
competitive advantages, but little research has been conducted to
understand what contributes to the KMS success. This study thus set
to investigate the determinants of KMS success in the context of Thai
banking industry. A questionnaire survey was conducted in four
major Thai Banks to test the proposed KMS Success model.
The result of this study shows that KMS use and user satisfaction
relate significantly to the success of KMS, and knowledge quality,
service quality and trust lead to system use, and knowledge quality,
system quality and trust lead to user satisfaction. However, this
research focuses only on system and user-related factors. Future
research thus can extend to study factors such as management support
and organization readiness.
Abstract: Propagation of solitons in single-mode birefringent fibers is considered under the presence of third-order dispersion (TOD). The behavior of two neighboring solitons and their interaction is investigated under the presence of third-order dispersion with different group velocity dispersion (GVD) parameters. It is found that third-order dispersion makes the resultant soliton to deviate from its ideal position and increases the interaction between adjacent soliton pulses. It is also observed that this deviation due to third-order dispersion is considerably small when the optical pulse propagates at wavelengths relatively far from the zerodispersion. Modified coupled nonlinear Schrödinger-s equations (CNLSE) representing the propagation of optical pulse in single mode fiber with TOD are solved using split-step Fourier algorithm. The results presented in this paper reveal that the third-order dispersion can substantially increase the interaction between the solitons, but large group velocity dispersion reduces the interaction between neighboring solitons.