Volume 6, Issue 1, January 2015 Edition
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Molecular and Immunohistochemical Detection of JC Polyomavirus in Human Colorectal Cancer in Sample of Iraqi Patients[ ]


Background: Colorectal cancer initiates in the epithelial cells lining the colon and rectum. Since 1980, there has been a dramatic increase in research on infections and cancer. There is mounting evidepnce that John Cunningham Virus (JCV) may be associated with several human cancers even in the absence of immunosuppression. JCV genomic sequences and oncogenic Large Tumor-antigen (LT-Ag) expression have been reported in a variety of human malignancies, including colon cancer.

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Hybrid color image watermarking using Multi Frequency Band[ ]


In this paper we suggest a non blind watermarking technique in Discrete Wavelet Transform domain (DWT) based on Discrete Cosine Transform (DCT) and Singular Value Decomposition (SVD). In this method, the watermark data can be embedded in singular values of DCT coefficients of middle and high frequency subbands LH, HL, HH in DWT domain. And the watermark can be extracted by performing the inversion of embedding process. This watermarking technique is pertinent in broadcasting. Moreover it is secure in terms of integrity, authentication and robust. Experimental results show that the proposed method gives the watermarked image of better quality and its robustness by means of performance parameters Mean Square Error (MSE), Peak Signal to Noise Ratio (PSNR) and Correlation Factor (CF). Recommended technique investigated on various image formats. Also, robustness of proposed algorithm is tested for assorted attacks like Gaussian noise, Salt & Pepper noise, Speckle noise, Median filtering, image sharpening, cropping, rotation and histogram equalization. PSNR value for an acceptable degradation level was regulated to be a greater than 25 dB. The maximum PSNR and CF values computed from the projected method are 67.0551 and 0.9894. The values attained in this method are compared with the values of DWT–SVD technique.

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Implementation and Analysis of Fan Controlling System on Programmable System on Chip (PSoC)[ ]


Increases in circuit density and clock speed in modern computer system have brought thermal issues into the spotlight of VLSI design. Lo-cal overheating in one part of a high-density circuit, such as a CPU or high-speed data routing circuit can cause a whole system to crash. Heat sinks and fan cooling for critical devices are the traditional methods of heat dissipation. A fan controller is an essential component of such high-quality thermal management systems. This paper gives an alternative solution to thermal management system by using PSoC technology, which reduce chip count, power consumption and design time of a product. We also use temperature sensor here for reducing noise according to ambient condition and PWM technology to control a fan as it is more sufficient now a days for highly dense and battery operated systems.

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ZERO IS GREATER THAN “INFINITY”?...[ ]


This scientific research focus that “INFINITY”, “ZERO” shall not be considered as digits or numbers but considered as having “ETERNAL”, “NATURAL” value which can’t be measured exactly empherically.

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Rehabilitation of Structural Columns by Using Steel Angles[ ]


Reinforced concrete (RC) columns in buildings often need rehabilitation either due to defects in the columns themselves, having to support higher loads than those foreseen in the initial design of the structure, or as the result of ageing or accidental damage. The use of steel caging for this purpose is now a common practice in many countries throughout the world. In this paper, experimental works is presented to investigate the behavior of of reinforced concrete columns strengthened externally with steel jacket under axial loads. This experimental work comprises of twelve square reinforced concrete columns with same cross section of (120x120)mm and height of 1000mm. These columns divided to four groups, the first group (includes three columns) represents the control samples i.e without any type of strengthening, second group (includes three columns) strengthened by various sizes of four vertical steel angles at column corners linked by horizontal battens, third group (includes three columns) strengthened by constant sizes of four vertical steel angles at column corners linked by various sizes of steel plates at top and bottom of columns, while fourth group (includes three columns) strengthened by constant sizes of four vertical steel angles at column corners linked by (various sizes of steel plates at top and bottom of columns besides horizontal battens).The results show that the rehabilitation technique (strengthening) of R.C. columns by using external steel jacket can increase the ultimate load from (42.2-121.7)%.

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Email Filtering Using Bayesian Method[ ]


Electronic mail is inarguably the most widely used Internet technology today. With the massive amount of information and speed the Internet is able to handle, communication has been revolutionized with email and other online communication systems. However, some computer users have abused the technology used to drive these communications, by sending out thousands and thousands of spam emails with little or no purpose other than to increase traffic or decrease bandwidth.

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Skeleton-based Human Activity Recognition for Video Surveillance[ ]


Recognizing human activity is one of the important areas of computer vision research today. It plays a vital role in constructing intelligent surveillance systems. Despite the efforts in the past decades, recognizing human activities from videos is still a challenging task. Human activity may have different forms ranging from simple actions to complex activities. Recently released depth cameras provide effective estimation of 3D positions of skeletal joints in temporal sequences of depth maps. In this paper, a system for human activity recognition is proposed. We have considered the task of obtaining a descriptive labeling of the activities being performed through labeling human sub-activities. The activities we consider happen over a long period, and comprise several sub-activities performed in a sequence. The proposed activity descriptor makes the activity recognition problem viewed as a sequence classification problem. The proposed system employs Hidden Markov Models (HMMs) to recognize human activities. The system is evaluated on two benchmark datasets for daily living activity recognition. Experiment results demonstrate that the proposed system outperforms the state-of-the-art methods.

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CYCLOSTATIONARY DETECTION BASED SPECTRUM SENSING IN COGNITIVE RADIO NETWORKS[ ]


With the exponential growth of wireless communication, it becomes an important to tackle the spectrum scarcity problem. Most of TV licensed spectrum band, users only utilize their chosen resources partially, thus force the need of cognitive radios (CR) which offers the capable feature of accessing the unused spectrum by dynamic spectrum. In this paper, we are presenting the cyclostationary detection method for estimation and spectral autocorrelation function technique to analyze the spectrum. We used cyclostationary feature detection under modulation scheme to detect the primary users at very low SNR and enhancing cyclostationary feature detection with peak detection algorithm for effective performance. To reduce the noise peaks in the cyclostationary output absolute threshold, standard deviation and filtfilt are the techniques used to get a better efficiency for signal detection.

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Design and Simulation of Pythagorean Tree Monopole Fractal Antenna[ ]


This paper describes the design and simulation of a unique type of fractal patch antenna, known as Pythagorean tree monopole fractal antenna with a microstrip line feed. The antenna uses a truncated ground plane and was simulated using Ansoft HFSS electromagnetic simulation software. The proposed antenna has been designed for single frequency broad-bandwidth operations and operates over the frequency band between 5.34 and 5.75 GHz for VSWR < 2. The simulated results give significant improvement in terms of directive gain and bandwidth. In this paper, the improvement process of the impedance bandwidth has been presented and discussed.

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Multi-Channel Color Image Restoration using Zonal Filter[ ]


Images may be degraded for many reasons for example, out-of-focus optics produce blurred images, and variations in electronic imaging components introduce noise. Reducing blur or noise or both in images is known as image restoration. Multi-channel blind image restoration recovers an original image from several blurred versions without any knowledge of the blur function. In many applications the image to be processed has a multi-channel nature; i.e., there are several image planes available, called channels with redundant as well as complementary information. Here we propose a multichannel blind restoration technique for linearly degraded images without the explicit knowledge of either the Point Spread Function (PSF) or the original image. The blurred noisy image is compressed using 8 by 8 blocks DCT and filtered using zonal filter.

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THE PROFICIENCY OF THE GRADUATE TEACHER TRAINEES IN USING THE IDIOMS AND PHRASAL VERBS IN COMMUNICATION[ ]


The multiword expressions or chunks, called phrasal verbs should be gradually introduced starting from the lower classes. Beginning from the literal phrasal verbs, idioms must be taught later. Phrasal verbs indeed make up one third of the English verb vocabulary. Understanding and use of these constructions correctly in spoken and written English is essential if the learner is to develop a complete command of the language. The purpose of the study is to assess the proficiency of the graduate teacher trainees in using the idioms and phrasal verbs in oral and written communication. The sample consisted of 60 sighted students and 35 visually challenged (sightless) students. A Single Group Experimental Post test only design was adopted. Spotting phrasal verbs in newspapers, novels, poems and in the speeches of great orators was practised in the class for a month in the after college hours. Oral drills to recall and use them in sentences/dialogues were also given. Oral and Written tests were conducted. The ‘t’ test was used to verify the hypotheses. The sighted and sightless teacher trainees were fighting closely to be on top. The sighted and the sightless are at par producing better performance in one test each.

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A Study on Secure Communication for Digital Forensics Environment[ ]


The growth of information technology and the complexity of cybercrime, requires digital forensics activities that are interconnected. This needs to be supported by a secure communication channel. Security and trust are an important issue in digital forensics because it would be associated with integrity and authenticity of digital evidence. The use of a VPN technology either through SSL or IPSec protocol can serve as a solution to fulfil the needs of secure communication. Based on the characteristics, IPSec is more appropriate to be used as a connection between the law enforcement offices which are located site-to-site, while SSL VPN can be used as a solution to the needs of remote access to support mobility of the first responders/digital investigators.

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A Novel Method for Windows Phone Forensics[ ]


Mobile forensics is a branch of cyber forensics which helps in extracting evidence from mobile devices. A variety of software tools are available from different vendors for performing the acquisition and analysis of handheld devices ranging from basic phones to smart phones. From an investigator’s point of view, information like call log, sms, mms, contacts, multimedia and other user related files are the important artifacts that have to be extracted and analyzed from such devices. The commercially available software tools have different capabilities in extracting these data depending on the make and model of the device under investigation. This research paper emphasizes on the forensic analysis of one of the popular smart phone operating systems named Windows Phone. Windows Phone is relatively a new smart phone operating system with the potential to become one of the major smart phone platforms in the near future. This research paper discusses about the feasibility of conducting a logical acquisition on the device and details the artifacts that can be extracted from the device.

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Database administration & big data[ ]


Database administration is a very significant department because it is responsible for building and organizing the databases for the companies. Therefore, analyzing the data, row facts and figures has become good resource to firms. Also, Big data is popular word that is used to depict the developing growth of data no matter the data is structured or unstructured.

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Data Mining in Cloud Computing[ ]


This discussion explains how through cloud computing, the process of data mining is facilitated. Through data mining, information that is potentially useful can be retrieved from raw data. People often face the need for targeted advertising, whereby data mining techniques give businesses greater efficiency, hence helping to lower costs. In the sector of cloud computing, data mining has become of great importance. The facilitation of data mining through cloud computing will enable users to obtain useful information via virtual warehouse of integrated data, helping to lower expenses of storage, technical staff, and purchase of infrastructure.

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Stabilization of HCR 500 Rolling from Strands of Wire Rod Mill of Steel Plant[ ]


An analysis of the process of rolling for three strands of the wire & rod mill is done with the help of the temperature at the time of rolling, water flow for heat treatment, water pressure and final temperature of rolled product before laying head. The purpose of this work is to analysis variations in the rolled strengths and elongation and to compare it with the predicted output strengths and elongation, which will prove the feasibility of the work and suggest for adaptive control design to increase productivity and better control of rolling. The adaptive control is based on the output signals of the pyrometer fitted at the required points or places in the strands. The analysis is providing that there is possibility of less variation in production quality and the adaptive control will make the production process better in control point of view and automatic, which will provide the less use of water and less variation in the properties of rolled product. The adaptive control will work on output of the pyrometer and using the prediction of Artificial Neural Network give an output for opening and closing of the water flow control valve of and control the water pressure with the use of predicted value.

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Critical Review on Value added products from vegetable oil refinery by products/ wastes[ ]


For biodiesel or other chemical derivative preparation vegetable edible oils are not acceptable because they are shortage and more expensive than petroleum fuels. So rising in prize of petroleum, as well as the concerns about global climate change and energy security, biofuels are becoming increasingly relevant as a possible and potential alternative to fossil fuels.

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Does Diclofenac improve cognition and daily living functioning in Parkinson patients?[ ]


Recent studies showed nonsteroidal anti-inflammatory drugs (NSAID’s) may play a role in reducing the incidence of neurodegenerative diseases especially Alzhimer by inhibiting brain COX isoenzymes. We aimed to evaluate the effect of the non selective COX inhibitor drug diclofenac on the cognition associated with impaired daily functioning in Parkinson’s disease patients (PDP). A single-blind, randomized clinical trial conducted in two groups of 20 parkinsons patients, treated group (n=10) were given 100 mg diclofenac twice daily with omeprazole for 2 months. The cognition was measured by MMSE and MoCA test and daily living function was assessed by ADCS-ADL scale. The outcomes were better among patients treated with diclofenac than among those who were control patients. Diclofenac treated patients showed significant improvement (P< 0.001) in MMSE & MoCA scores after 2 month treatment period from baseline score of (P = 0.79 & P = 0.64). Clinically improved scores were observed in the ADCS-ADL scale after 2 month treatment of diclofenac as compare to control group (P<0.001). Significant better results were observed after 2 months treatment with diclofenac with respect to disease severity (UPDRS IIIscore & Hoehn and Yahr stages). The most frequent adverse event during 2 month treatment period were nausea, dyspepsia, elevated hepatic transaminases, hypertension and increased urea, creatinin levels.

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Performance comparison of robotic arm using Arduino and Matlab ANFIS[ ]


This paper proposed with new Synchronized Robotic Arm, which is well applied in many automotive industries, routine work related industrial engineering section where as human errors can be ignoring and suitable places, for picking objects and placing the objects from one position to another position, we designed a well-constructed robotic arm and would well perform the task as the working arm does. Highly detailed and clear cut work done with the help of servo motors is used. Our servo motor of 350oz inch is used to do the task, whereas the human being can able to handle the same task in nightmare, according to the environmental we used to do the fuzzy based robotic arm with 2dof. Predefined trim set have used to detect the angle of movement and the signals are process by Arduino (ATMEGA 328 ) open-source microcontroller. In today’s world, this Robotic arm has turned out very benevolent. Besides Robotics and Automation, these kinds of arms have applications in other fields also

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Mobile CNIC Processing System[ ]


National database and registration authority (NADRA) made to drive for civil registration of all pakistanis in march 2000 and in short time period it became centralized data warehouse, network infrastructure and interactive data acquisition systems to issue secure computerized national identity cards (CNIC). It is uniquely IT solutions and services provider organization. NADRA has taken many steps for facilitating the pakistani citizens, there are many NADRA centers are working in every districts and tahsils and many mobile vans are running in many rural areas of country for CNIC processing. It is fact that process of CNIC registration at NADRA centers is very exhaustive and cumbersome. This paper helps to provide mobile CNIC form processing effectively and efficiently to the citizens; who are living especially in remote areas, out of country and persons who are disabled.

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Bioactive influence of essential oil (Aloe-vera) on the number of fertilized eggs (%) and incubation period of multivoltine mulberry silkworm Bombyx mori Linn.[ ]


The evaluation of essential oil (Aloe-vera) on the Bomyx mori has been proved to be in Sericulture industry. This study was carried out to show the influence of Aloe-vera oil on the number of fertilized eggs (%) and incubation period of Bombyx mori eggs. In 0.25, 0.5 and 0.75 ml. amount of Aloe-vera oil, the incubation period decreased slowly and slowly, in single (treated the 5th instar larvae only one times) and double treatment (in first treatment treated the 4th instar just before two days of 4th moulting instar, second treatment for the same larvae was given to the 4th instar just before two days of spinning) but 1.00 ml. amount of Aloe vera oil in all the treatment caused considerable increase in the incubation period of eggs. The minimum incubation period was noticed (8.29±1.357 days) in case of double treatment by 0.75 ml. amount of Aloe-vera oil. Maximum number of fertilized eggs was noticed (81.00±2.239 %) in case of double treatment by 0.75 ml. amount of Aloe-vera oil. In conclusion, it may be suggested that, Aloe-vera oil in sericulture may be useful for boosting up the Sericulture industry as well as the economy of silkworm rearing.

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DENTAL CONTOUR MATCHING BY OPTIMAL THINNING FOR HUMAN IDENTIFICATION[ ]


Forensic dentistry involves the identification of people based on their dental recorded mainly available as radiograph images. An automated dental identification system consists of two main groups: Feature Extraction and Feature Matching. Here we are present new tool for human identification based on dental information and some image processing algorithm. first we applied pre-process on the image. In this resize and reshape and change the image in gray scale then apply the edge detection algorithm on the dental image data base and get silent features likes contour, artificial prosthesis, number of cupids, etc. is extracted from the radiographs. Then applied different thinning values on these extracted dental images and get feature matching of different dental images and using in this information show that human identification is done easy base on dental images.

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Environmental risk: exploring organisational resilience and robustness[ ]


This study examines the relevance and practical application of organisational resilience and robustness model within the context of environmental risk and disaster risk management. With a critical review and description of organisational resilience and robustness, as well as presenting a logical précis of its practical application in a real-life disaster risk science and management, the theoretical debates and implications of various perspectives of resilience and robustness have been carefully explored and practical clarification derived. The concepts of resilience and robustness are gaining increasing acceptance within disaster risk science and management given the fact that risks, crises and disasters are not easily eliminated or prevented from human environments. In the present study, an attempt has been made to address such uncertainty through critical phases in organisational resilience and robustness model, which has been applied in the experience of multinational oil companies in the Niger delta region of Nigeria. Significant findings are most critical to overcoming risk homeostasis and resistance hypothesis, the link of both concepts of which have constrained innovation in disaster risk science and management. Arguably, understanding these links and the phases involved in organisational resilience and robustness is vital to effective management of environmental risks and disasters. It is shown that there are 13 indicators of organisational resilience and 7 indicators of organisational robustness. These indicators along with the critical phases in organisational resilience and robustness are fundamental to practical and managerial implications with respect to disaster risk science.

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Non-invasive imaging and diagnostics in the treatment of heart diseases.[ ]


The aim of the study is to evaluate the use of new technologies in diagnostic imaging of heart diseases and in modeling heart’s structure. Imaging is the key to assessing details of heart disease in modern cardiology. Materials and Methods: The study was conducted from January 2011 to December 2011 in Poland, at the Department of Cardiology, Regional Hospital of Louis Rydygier in Torun. Patients underwent transthoracic imaging using echocardiography, angiography with angioplasties and coronary angiography. All data were statistically analyzed using the Wilcoxon test. Results: Imaging is essential for decision-making and treatment planning by cardiologists. The idea of developing medical computer system in cardiology is not to delegate the diagnosis to a machine, but rather that a machine algorithm acts as a support to the cardiologist and point out locations of defects. Computerized systems give new possibilities of imaging in cardiological practices. The drawbacks at present are that there exist a limited selection of software for cardiologists. The staff (health care managers) are also reluctant to implement computerized systems, mainly because of the cost of such systems

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A Novel Approach to Reproduced Kernel Hilbert Space for Artificial Intelligence Control: Using Monte-Carlo Estimates of Operators Arising[ ]


An embedding of stochastic optimal control problems of artificial intelligence form into reproducing kernel Hilbert spaces is presented in this study. A model-free, non-parametric approach for calculation of an approximate solution to the control problem is obtained by consistent, sample based estimates of the embedding. The solve the problem; it decomposes into two components; invariant and task dependent. Hence, the solution presented in the current paper used sample data more efficiently than previous sample based approaches in this field by some innovations such as allowing sample re-use across tasks. To show the efficiency of the introduced approach, numerical examples on test problems are presented.

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A New Investigation about the Artificial Intelligence in Reproducing Kernel Hilbert Spaces: An Analytical Study[ ]


The current paper aims to compute the artificial intelligence for regression in bounded subspaces of Reproducing Kernel Hilbert Spaces (RKHS) for the Support Vector Machine (SVM) regression. Both  -insensitive loss function and general p L loss functions are studied. It is shown that the artificial intelligence is finiteness. This, in turn, confirms that the probability for regression machines in RKHS subspaces using the L or general p L loss functions is uniformly converged. Further, the results are verified in a new fashion in the case of introducing a bias to the functions in the RKHS.

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Super-capacitor based energy harvesting system for Wireless Sensor Node.[ ]


The present wireless sensor nodes work mostly on battery. There are a few platforms available which perform energy harvesting and use the harvested energy for their operation. While doing so they directly store the energy in the only available power source i.e. battery or super-capacitor. To overcome this problem, the energy harvested is stored in the super-capacitor and used later when solar radiation is not available to drive the circuit. This reduces the dependency on the battery and helps in prolonging battery’s life by reducing the charging-discharging cycles. The solar panels will charge both power sources separately whenever there is sufficient output from the solar panels. When the sources are charged it will directly power the node. By doing this the life of the node is increased by many folds and also the health of the battery improved by avoiding futile charging–discharging of it.

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Comparative study of energy harvesting wireless sensor node platforms.[ ]


The present wireless sensor nodes work mostly on battery. There are a few platforms available which perform energy harvesting and use the harvested energy for their operation. While doing so they directly store the energy in the only available power source i.e. battery or super-capacitor. There are many such platforms and nodes created. Some of them have energy harvesting capabilities and store the harvested energy directly in the battery or super-capacitors. A comparative study of such nodes is made.

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Dependability Tests Selection Based on the Concept of Layered Networks[ ]


Nowadays, the consequences of failure and downtime of distributed systems have become more and more severe. As an obvious solution, these systems incorporate protection mechanisms to tolerate faults that could cause systems failures and system dependability must be validated to ensure that protection mechanisms have been implemented correctly and the system will provide the desired level of reliable service. This paper presents a systematic approach for identifying (1) characteristic sets of critical system elements for dependability testing (single points of failure and recovery groups) based on the concept of layered networks; and (2) the most important combinations of components from each recovery group based on a combinatorial technique. Based on these combinations, we determine a set of test templates to be performed to demonstrate system dependability.

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Artificial Neural Network Modeling of a Reactive Distillation Process for Biodiesel Production[ ]


The development of an artificial neural network used to predict the mole fraction of biodiesel obtained from the reactive distillation process involving a reaction between palmitic acid and methanol has been carried out in this work. The data used for the neural network model development were generated with the aid of the parametric utility of Aspen HYSYS prototype of the process developed using Distillation Column Sub-Flowsheet and Wilson model as the fluid package. Six parameters (palmitic acid feed temperature, palmitic acid feed pressure, methanol feed temperature, methanol feed pressure, reboiler heat duty and reflux ratio) were used as the input variables to predict the biodiesel mole fraction. In the training of the neural network model, multiplicative lagged Fibonacci generator with the obtained optimized seed number of 47 was used. The results obtained from the training of the artificial neural network model developed have revealed that the developed model was able to represent the process very well because the mean of squared error estimated from the simulation of the model was found to be approximately zero (that is, 3.93E-09). Furthermore, very good performance was recorded when the developed neural network model was used to predict the mole fraction of biodiesel produced from the bottom section of the reactive distillation column considered owing to the fact the mean of squared error was found, in this case, to be 6.92E-10. It has, thus, been discovered that the developed neural network model was able to perform very well in simulating and predicting the mole fraction of biodiesel produced from the reactive distillation process. Therefore, artificial neural network has been shown to be a very good tool in representing a complex process like biodiesel reactive distillation.

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A Novel Approach to influence of Shallow Wells in Diversification of Sistan and Balouchestan Province Economy: Case Study in Sistan and Balouchestan Province, South-East Iran[ ]


Recently, shallow wells are of specific importance in rural economy of Sistan and Balouchestan. Shallow well drilling is one of the populated techniques in this region against drought to diversify agricultural products. Sistan and Balouchestan have very low humidity and rainfall (60 mm per year) compared to other regions of the country due to its geographical position. Regional farmers have numerous problems due to lack of aquifers (except that subsurface flows and agricultural wastewaters) and fluctuation of level of Hirmand. However, they overcame lack of water in recent drought by drilling of shallow wells and utilizing new cropping pattern and even earned income. The current paper expresses the theoretical basics for diversification of Sistan and Balouchestan economic activities and role of shallow wells in some parts such as: aquaculture, greenhouse culture, livestock breeding and so on. Diversification approach and experiences of different countries are firstly considered in theoretical basics as a method to repel drought and finally, a comparison is made about the product variety of farmers and change of regional cropping pattern due to the water of shallow wells. The research method of the current project is a combination of analytical-descriptive and case study-field methods and sampling has been performed by completing questionnaire and interview. According to the findings of the current study, in some regions of Sistan and Balouchestan in which water of shallow depths are available in summer, agricultural products are diversified and income is high and residents are hopeful about the future of their work. However, wheat and barley are planted only, in villages with lower water availability from shallow wells. The economic and social participating of farmers who used from shallow wells is more than other people and shallow wells are performed as safe water resources for economic activities.

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Contribution of Income tax and Effects on Revenue Generation in Nepal[ ]


The study focuses on the structure and trend of income tax and its contribution to government revenue, composition of direct tax, ways of generating more income tax, prospect of online tax paying system, tax evasion and ways of controlling, trend of resource gap and contribution of income tax revenue to GDP. Primary data were collected through a set of questionnaire from tax administrators, tax experts and tax payers. Data analysis was performed with the use of chi-square statistical method. Findings shows that the attitude towards paying income tax have significant difference in tax experts, tax administrators and tax payers whereas attitude towards income tax rate, tax paying habit, good source of government revenue, environment of paying income tax, effectiveness of income tax act 2002 for collecting government revenue, income tax system, effectiveness of income tax system for achieving its objectives, the practice of income tax evasion, poor tax paying habit and tax evasion the crucial factor for low income tax collection, online tax paying system there is no significant difference. Finally, online tax payment system should be implemented to ease tax payer, implementing computerized system to keep track of all tax payers and tax payers should be educated sufficiently on the importance of tax.

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Degradation rate and degradation kinetics of activated and non-activated aqueous N-Methyldiethanolamine (MDEA) absorption solutions[ ]


This study focuses on the degradation rate and its kinetics of an aqueous N-Methyldiethanolamine (MDEA) solution containing different activators. Activated MDEA solutions are widely used as absorbent of acid gases. Piperazine (PZ), Morpholine (MP) and N-(2-Aminoethyl) ethanolamine (AEEA) were used as activators in this study. Hence, the following blended absorption solutions were availed in this research: non-activated MDEA, MDEA-PZ, MDEA-MP, and MDEA-AEEA. The influence of the temperature on the degradation rate was established and the difference in degradation behavior between carbon dioxide (CO2) gassed and non-gassed aqueous alkanolamine solutions had been investigated. With increasing temperature, formation of a wider range of degradation products could be observed. While the degradation in non-gassed solutions seemed insignificant, increasing of the CO2-concentration accelerates the aging process. Moreover, the addition of the above mentioned activators leads to a higher solubility of CO2. This effect, which is particularly noticeable with MP in contrast to PZ, leads to higher and faster CO2 initiated degradation. The range of the degradation product spectrum (determined by GC-FID and GC-MS) is also mainly influenced by an addition of the activators, as for instance the blended MDEA-AEEA solution had generated a narrow ranged degradation product spectrum in comparison to the other mixtures. Furthermore, a color change of the absorption solution from light yellow to dark brown had been observed while aging. In addition, in some aged alkanolamine solutions formation of turbid-oily filtrates had been perceived. In general, the degradation of the amines in absorption solutions is assumed to be one of the most important parameters regarding foam formation in biogas upgrading plants or similar gas processing plants.

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Decode and Forward Cooperative Diversity for Modified SV Model Based UWB Communication System[ ]


Cooperative wireless networks have emerged as a major technology for future communication systems because cooperation in ad-hoc networks can save limited network resources. Cooperative techniques are the means to adopt the diversity, which is inherent in a wireless medium. While ultra-wideband (UWB) offers high information rates for wireless communication and sensor networks, the EIRP limits on UWB devices severely affects its coverage radius. This paper aims to investigate the possible improvement of a cooperative system, using decode and forward (DAF) protocol. The proposed DAF scheme along with Amplify-and-Forward (AAF) cooperative protocol for modified SV model based UWB channel is examined to determine the BER performance. Different combining methods are used and their performances for UWB system are analyzed. The result indicates that DAF provides satisfactory performance over direct link transmission. Also error detection mechanism at the realy can provide improved performance for both MRC and ERC, in case of DAF protocol.

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