Abstract: Despite so many years- development, the mainstream of workflow solutions from IT industries has not made ad-hoc workflow-support easy or inexpensive in MIS. Moreover, most of academic approaches tend to make their resulted BPM (Business Process Management) more complex and clumsy since they used to necessitate modeling workflow. To cope well with various ad-hoc or casual requirements on workflows while still keeping things simple and inexpensive, the author puts forth first the TSM design pattern that can provide a flexible workflow control while minimizing demand of predefinitions and modeling workflow, which introduces a generic approach for building BPM in workflow-aware MISs (Management Information Systems) with low development and running expenses.
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 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: New nondestructive technique, namely an inverse technique based on vibration tests, to characterize nonlinear mechanical properties of adhesive layers in sandwich composites is developed. An adhesive layer is described as a viscoelastic isotropic material with storage and loss moduli which are both frequency dependent values in wide frequency range. An optimization based on the planning of experiments and response surface technique to minimize the error functional is applied to decrease considerably the computational expenses. The developed identification technique has been tested on aluminum panels and successfully applied to characterize viscoelastic material properties of 3M damping polymer ISD-112 used as a core material in sandwich panels.
Abstract: At present, the tendency to implement the conditionbased
maintenance (CBM), which allows the optimization of the
expenses for equipment monitoring, is more and more evident; also,
the transformer substations with remote monitoring are increasingly
used. This paper reviews all the advantages of the on-line monitoring
and presents an equipment for on-line monitoring of bushings, which
is the own contribution of specialists who are the authors of this
paper. The paper presents a study of the temperature field, using the
finite element method. For carrying out this study, the 3D modelling
of the above mentioned bushing was performed. The analysis study is
done taking into account the extreme thermal stresses, focusing at the
level of the first cooling wing section of the ceramic insulator. This
fact enables to justify the tanĪ“ variation in time, depending on the
transformer loading and the environmental conditions. With a view
to reducing the variation of dielectric losses in bushing insulation, the
use of ferrofuids instead of mineral oils is proposed.
Abstract: This paper describes the design and implementation of cyber video consultation systems(CVCS) using hybrid P2P for video consultation between remote sites. The proposed system is based on client-server and P2P(Peer to Peer) architecture, where client-server is used for communication with the MCU(Multipoint Control Unit) and P2P is used for the cyber video consultation. The developed video consultation system decreases server traffic, and cuts down network expenses, as the multimedia data decentralizes to the client by hybrid P2P architecture. Also the developed system is tested by the group-type video consultation system using communication protocol and application software through Ethernet networks.
Abstract: The Economic factors are leading to the rise of
infrastructures provides software and computing facilities as a
service, known as cloud services or cloud computing. Cloud services
can provide efficiencies for application providers, both by limiting
up-front capital expenses, and by reducing the cost of ownership over
time. Such services are made available in a data center, using shared
commodity hardware for computation and storage. There is a varied
set of cloud services available today, including application services
(salesforce.com), storage services (Amazon S3), compute services
(Google App Engine, Amazon EC2) and data services (Amazon
SimpleDB, Microsoft SQL Server Data Services, Google-s Data
store). These services represent a variety of reformations of data
management architectures, and more are on the horizon.
Abstract: The Learning Management Systems present learning
environment which offers a collection of e-learning tools in a
package that allows a common interface and information sharing
among the tools. South East European University initial experience
in LMS was with the usage of the commercial LMS-ANGEL. After a
three year experience on ANGEL usage because of expenses that
were very high it was decided to develop our own software. As part
of the research project team for the in-house design and development
of the new LMS, we primarily had to select the features that would
cover our needs and also comply with the actual trends in the area of
software development, and then design and develop the system. In
this paper we present the process of LMS in-house development for
South East European University, its architecture, conception and
strengths with a special accent on the process of migration and
integration with other enterprise applications.
Abstract: The incidence of oral cancer in Taiwan increased year
by year. It replaced the nasopharyngeal as the top incurrence among
head and neck cancers since 1994. Early examination and earlier
identification for earlier treatment is the most effective medical
treatment for these cancers. Although the government fully subsidized
the expenses with tremendous promotion program for oral cancer
screening, the citizen-s participation remained low. Purpose of this
study is to understand the factors affecting the citizens- behavior
intensions of taking an oral cancer screening. Based on the Theory of
Planned Behavior, this study adopted four distinctive variables in
explaining the captioned behavior intentions.700 questionnaires were
dispatched with 500 valid responses or 71.4% returned by the citizens
with an age 30 or above from the eastern counties of Taiwan. Test
results has shown that attitude toward, subjective norms of, and
perceived behavioral control over the oral cancer screening varied
from some demographic factors to another. The study proofed that
attitude toward, subjective norms of, and perceived behavioral control
over the oral cancer screening had positive impacts on the
corresponding behavior intention. The test concluded that the theory
of planned behavior was appropriate as a theoretical framework in
explaining the influencing factors of intentions of taking oral cancer
screening. This study suggested the healthcare professional should
provide high accessibility of screening services other than just
delivering knowledge on oral cancer to promote the citizens-
intentions of taking the captioned screening. This research also
provided a practical implication to the healthcare professionals when
formulating and implementing promotion instruments for lifting the
screening rate of oral cancer.
Abstract: Steel corrosion in concrete is considered as a main
engineering problems for many countries and lots of expenses has been paid for their repair and maintenance annually. This problem
may occur in all engineering structures whether in coastal and offshore or other areas. Hence, concrete structures should be able to
withstand corrosion factors existing in water or soil. Reinforcing
steel corrosion enhancement can be measured by use of concrete
electrical resistance; and maintaining high electric resistivity in concrete is necessary for steel corrosion prevention. Lots of studies
devoted to different aspects of the subjects worldwide. In this paper, an evaluation of the effects of W/C ratio, cementitious materials, and
percent increase in silica fume were investigated on electric resistivity of high strength concrete. To do that, sixteen mix design
with one aggregate grading was planned. Five of them had varying amount of W/C ratio and other eleven mixes was prepared with
constant W/C ratio but different amount of cementitious materials.
Silica fume and super plasticizer were used with different proportions
in all specimens. Specimens were tested after moist curing for 28 days. A total of 80 cube specimens (50 mm) were tested for concrete
electrical resistance. Results show that concrete electric resistivity can be increased with increasing amount of cementitious materials
and silica fume.