Pillar Type Research Articles

Optimizing provincial tax compliance: Implementing good corporate governance pillars

Tax revenue in the province is still low, even though the central government has handed over the tax base to the regions for more than 20 years. The concept of GCG can improve performance and tax revenue in the regions. This study examines the relationship of each pillar of Good Corporate Governance (GCG) to tax compliance and determines the types of GCG pillars that can be prioritized for implementation in a local government agency. This study uses the regional financial management transparency index (ITPAD) as an indicator of the transparency pillar, the fiscal independence index (IKF) as an indicator of the independence pillar, and financial statement audit opinion for the accountability and responsibility pillars. Finally, the Gini ratio is an indicator of fairness. The research sample was taken from all 34 provinces in Indonesia. Secondary data is sourced from publications, books, web pages, and previous research from 2016 to 2020. This period was chosen to exclude data from the COVID-19 pandemic era in Indonesia. The analysis method is panel data multiple linear regression with a random effect model. The results showed that fiscal independence and transparency of a region's budget management positively influence public tax compliance in a provincial area in Indonesia, while the opinion of financial statements and the Gini ratio have no influence. This study implies that to improve public tax compliance in a provincial area in Indonesia, and local governments can prioritize the implementation of the transparency and independence pillars achieved by increasing the ITPAD and IKF scores in their regions. The Ministry of Home Affairs can also encourage regions to enhance transparency and independence by improving ITPAD and IKF so that tax revenue in the regions can increase.

Proximal femoral varus osteotomy for Legg–Calvé–Perthes disease: Do age and lateral pillar classifications influence short-to-mid-term clinical and radiological outcomes?

IntroductionProximal femoral varus osteotomy (FVO) is one of the most used treatment methods with acceptable outcomes for Legg–Calvé–Perthes disease (LCPD). We aimed to investigate the influence of age at disease onset and the Lateral Pillar classification on clinical and radiological outcomes of FVO surgery LCPD patients between 6–12years of age. HypothesisProximal FVO surgery in the early fragmentation phase of LCPD patients led to acceptable clinical and radiographic outcomes in a 3-year follow-up, regardless of preoperative age and Herring type. Material and methodsFifty patients with LCPD (Herring groups B, B/C, and C) who underwent FVO were retrospectively reviewed. We evaluated radiological [center-edge angle, extrusion index, epiphyseal index, acetabular index, articulo-trochanteric distance (ATD)] and clinical [hip abduction range of motion (ROM), Trendelenburg sign, pain, and Harris hip score (HHS)] outcomes with a follow-up of 37.3±10.5months (range: 24–180months). Finally, the overall treatment outcome was assessed using the Stulberg classification. ResultsThe ROC curve analysis did not reveal any significant relationship between age and clinical or radiological outcomes, and there was no predictable age cut-off for surgical outcomes (p=0.13). No significant difference was found in Stulberg classification at the follow-up between patients with type B, B/C, and C of the lateral pillar (p>0.05). DiscussionOur results demonstrated that open-wedge proximal FVO surgery in the early fragmentation phase of LCPD patients led to acceptable clinical and radiographic outcomes in a 3-year follow-up. Each sample of our study was very small and a lot of variables were measured, making this result not adequately strong enough to draw a robust conclusion. However, FVO surgery remains a possible suggestion for patients in the early fragmentation phase, and age and lateral pillar type may not be limiting factors. Level of evidenceIV; therapeutic retrospective cohort.

PERANCANGAN PRODUK KERETA PERKAKAS DORONG MENGGUNAKAN METODE RAPID ENTIRE BODY ASSESMENT

The aim of this research is to produce product specifications for CTR Pillar LH type tool trolley that suit the user's body size. The research methodology uses the Rapid Entire Body Assessment (REBA) method. Data were collected using anthropometric data on body posture of 10 workers who used CTR Pillar LH type tool trolley. Visualization of product specifications developed in the form of concept sketches in two and three dimensions using solidworks software. Based on the research results, it was concluded that redesigning tool trolley using the REBA method produced specifications that were in accordance with the anthropometric measurements of the user's body, especially the upper body, which consists of shoulder width and upright shoulder height. Improvements to the CTR Pillar LH type tool trolley using the user's anthropometric measurements resulted in changes to the height of the tool trolley from 1300 mm to 1335 mm, the length of the tool trolley from 1200 mm to 860 mm, and the width of the tool trolley from 800 mm to 530 mm.

Key Bearing Structure Instability Mechanism: A Case Study in Mining Under Close‐Distance Coal Pillar

This study is aimed at solving the issue of mining under the boundary coal pillar of the close‐distance coal seam that causes roof falling. This study established a new key bearing structure model for analyzing the structural instability mechanism when mining under the coal pillar at the working face by taking Shaping Coal Mine as an example. The purpose of this study is to analyze the formation process, load transfer mechanism, and two failure types of the key bearing structure using theoretical analysis and numerical simulation. Additionally, this study discussed the timing and method of roof control for different key bearing structure failure types. Research shows that the instability of the key bearing structure composed of the coal pillar, interlayer rock, and lower coal body is the important reason behind the roof falling. The instability types of key bearing structures include the coal pillar instability type and the cantilever beam instability type. The stability width of the interlayer rock cantilever beam and the coal pillar jointly ascertain the failure type of the key bearing structure. In the 9204 working face, the key bearing structure was destroyed when the coal pillar was 14 m wide, resulting in the roof stress being as high as 31.81 MPa. The stress drop phenomenon can be used as a boundary to divide the failure process of the key bearing structure into three stages. The pressure relief of the coal pillar and interlayer rock cantilever beam is an effective way to deal with this problem, and the coal pillar instability type needs to be pressure relieved earlier than the cantilever beam instability type. The research findings offer new insights into the roof stability control of mining under the coal pillar.

Stability evaluation of rock pillar between twin tunnels using the YAI

The stability of rock pillar is crucial for ensuring the construction safety of twin tunnels with small clearance, especially when transitioning from the traditional left–right tunnel layouts to the up-down configurations due to complex and variable site constraints. However, there are limited researches on the evaluation and comparative study of the stability of these two types of rock pillars in twin tunnels. This paper introduces the yield approach index (YAI) as a measure to assess the stability of rock pillar in twin tunnels with small clearance, and various influencing factors including side pressure coefficient (SPC), stress release rate (SRR), and the thickness of rock pillar (characterised by the ratio of rock pillar thickness to tunnel diameter, RPT/TD) are considered in the analysis. The study compares and analyzes the stability differences of the rock pillar in different situations. It is observed that the two sides of up-down tunnels pose a higher risk while the rock pillar in the left–right configuration being the most vulnerable. The stability of the rock pillar between the up-down tunnels is significantly higher than that of the left–right tunnels under similar conditions. Moreover, the up-down tunnels exhibit greater sensitivity to SPC, whereas the left–right tunnels are more sensitive to SRR. Additionally, the study reveals that increasing the RPT/TD can effectively improve the stability of the rock pillar within a specific range (1/4 to 2/3). The research method and obtained results of this paper can provide some important references for the stability evaluation and design of twin tunnels with small clearance.

Implementation of various colors in Cu(In,Ga)Se2 thin-film solar cells by diffractive nanostructures

With the increasing use of building-integrated photovoltaic technology, it has become necessary for solar panels to blend in with their surroundings. Diffractive nanostructures can be used to reduce optical losses and create colorful solar cells. To make colors on Cu(In,Ga)Se2 (CIGS) thin-film solar cells, we fabricated diffractive nanostructures by using nanoscale imprinting and transfer lithography methods. And we investigated how the material types and pattern shapes of the nanostructures influence the optical properties of solar cells, such as the short-circuit current density (JSC), coordination of color appearance, and color quality. We used two types of pillars and grating nanostructures of SiO2 and TiO2 layers on CIGS thin-film solar cells to produce various colors. The SiO2 demonstrated an increase in JSC without significant loss of color quality compared to TiO2. By utilizing a hexagonally arrayed pillar pattern, colors are observed at various angles on an axis different from the incident light, unlike colors observed only at a single angle in the grating structure. The nanoimprinting lithography process allowed us to produce high-quality nanostructures on both rigid glass and flexible stainless-steel substrates.

Ultra-broadband achromatic metalens with high performance for the entire visible and near-infrared spectrum

Metalenses provide unprecedented opportunities to overcome the limitations of conventional refractive lenses, which have been extensively studied to achieve achromatic focusing and imaging in various wavebands. However, it is a challenging task to create a metalens that can achieve achromatic focusing with high efficiency for a broad bandwidth covering the entire visible and near-infrared spectrum. Here, we present a design to overcome the difficulty by employing two types of silicon nitride pillars with different cross sections as optical phase shifters. Numerical results demonstrate diffraction-limited achromatic focusing for the ultra-broad bandwidth from 400 to 1120 nm. All the focal spots at different wavelengths are almost in the same position. The maximum focal shift from the metalens focal length over the ultra-broad waveband is less than 3 %. And the average transmittance and focusing efficiency are 90.2 % and 77.7 %, respectively. These results indicate significant improvement over the previously reported achromatic metalenses in terms of focal-shift suppression and wideband operation with high efficiency. The research provides a means to develop a high-quality achromatic metalens for the entire visible and near-infrared spectrum.

Study on the Comparison of the Computer Simulation and Empirical Measurement of Solar Radiation in Farmland under the Independent Pillar type Agrophotovoltaic System

Study on the Comparison of the Computer Simulation and Empirical Measurement of Solar Radiation in Farmland under the Independent Pillar type Agrophotovoltaic System

A Study on Economic Analysis of Independent Pillar Type Agrophotovoltaic and High Value-Added Crop Cultivation

This study entailed an economic feasibility analysis for a 100 kW agrophotovoltaic model based on the empirical data of a 20 kW independent pillar type agrophotovoltaic system and crop growth evaluation data. The blueberry growth investigation indicated the absence of any significant difference in transverse diameter, longitudinal diameter, sugar content, and acidity of the experimental and control groups. However, the sugar content of the second harvested blueberries was higher than that of the first harvest. In addition, the number of fruit set in the experimental group was 663.1, and that in the control group was 767.1. This is attributable to the delayed blooming time of blueberry flowers owing to the decrease in solar radiation caused by the shading of the agrophotovoltaic modules. The average income per 20a of blueberries, a high value-added crop, was calculated to be 20,517,000 won. The average annual power generation of 100 kW agrophotovoltaic, total generation cost, and net profit were calculated to be 130,481 kWh, 22,313,000 won, and 9,872,000 won, respectively. In addition, the revenue from the high-value-added crops of the agrophotovoltaic system was 20,517,000 won, and the net profit through power generation was calculated as 9,872,000 won, thereby indicating higher profits through crops.

Surface protrusion induced by inter-diffusion on Cu-Sn micro-pillars

With downward scaling of the micro-bumps in three-dimensional integrated circuits, surface inter-diffusion becomes dominant, changing the kinetic path of intermetallic compounds (IMC) formation and causing serious reliability issues. However, an in-depth understanding of the surface inter-diffusion process and the corresponding influence on the formation mechanism of IMC in a micro-bump remain unclear. We conducted annealing at 170 ℃, over 16 h for pillar type Sn/Cu micro-bumps and observed a unique 2-step sidewall Cu3Sn IMC formation phenomenon on the FIB-cut clean surface of the micro-bumps. It is found the two-step sidewall IMC formation is dominated by the surface inter-diffusion of Sn and Cu atoms. Density functional theory calculations reveal that the activation energy barrier of nucleation for sidewall Cu3Sn IMC is about 1/3 of that of sidewall Cu6Sn5 on corresponding interfacial IMC layers, making the formation of sidewall Cu3Sn dominant. Moreover, we proposed a kinetic model that can predict the mean lateral growth rate of the sidewall IMC which may cause fatal short-circuit failure.

JENIS DAN PILAR PENDIDIKAN UNTUK MENCAPAI TUJUAN PENDIDIKAN

Education is needed by humans to develop. Humans who are qualified and able to compete can be created through good education. The education system is a strategy or method used in the teaching and learning process to achieve the goal so that students can actively develop their potential. The education system in Indonesia must be able to achieve the goal of national education, to educating the nation's children. A good education system can help achieve this goal. Every child is different, therefore the way of teaching is different. Various types of education and educational pillars are expected to help children achieve their educational goals. The purpose of writing this paper is to describe what types of education exist in Indonesia, and what are the pillars of UNESCO education. To achieve this goal, a literature study was carried out by reading various sources in the form of books and scientific articles. Based on the results of a literature study, the first results were obtained: the five types of education that can be chosen in Indonesia are general education, vocational education, special education, official education, and religious education. The five types can be selected based on the characteristics of the child which are certainly different. Second result: the pillars of education initiated by UNESCO are: (1) Learning to know, (2) Learning to do, (3) Learning to be or, and (4) Learning to live together. These four pillars are expected to be implemented in the Indonesian education system to achieve educational goals. Keywords: type, pillar, education

Porosity Distribution Law of Overlying Strata in the Goaf of the Adjacent Working Face: From the Perspective of Section Coal Pillar Types

The porosity distribution law of overlying strata in the goaf has an important guiding role in distinguishing hidden disaster-causing factors in the goaf, such as the gas enrichment area and spontaneous combustion area. Existing research is concentrated on the overlying strata in the goaf of a single working face (GSWF), and the porosity distribution law of overlying strata in the goaf of an adjacent working face (GAWF) must be different from that in the GSWF. By selecting Longshan Coal Mine as an engineering background and applying theoretical analysis, numerical simulation and formula-fitting methods, the porosity distribution law of overlying strata in the GAWF was obtained for different section coal pillar types. The results demonstrate that (1) according to the supporting effect of different sections of coal pillar widths on overlying strata, the GAWF can be divided into three types: goaf of an adjacent working face with small-section coal pillar width type (GFST), goaf of an adjacent working face with moderate-section coal pillar width type (GFMT), and goaf of an adjacent working face with large-section coal pillar width type (GFLT). (2) In the goaf of a working face, the offset distance from the maximum porosity value area of each overlying rock stratum to the middle of the rock stratum is positively correlated with the distance between the overlying strata and the coal seam floor. In the area affected by the section coal pillar (ASCP), the porosity of each overlying rock stratum increases with an increase in the section coal pillar width, but is still smaller than its own initial porosity, and its increase rate continuously decreases. (3) From the coal seam floor upward, the porosity spatial form distribution of overlying strata in the GFST and GFMT is described as follows: partial “dustpan” shape–unilateral “concave-convex peak” combined shape. The porosity spatial form distribution of overlying strata in the GFLT is described as follows: “dustpan” shape–“concave-convex peak” combined shape-“Λ” shape.

Ultra-thin interfacial domain wall less than 1 nm based on TbxCo100−x/Cu/[Co/Pt]2 heterostructures for multi-level magnetic pillar memory

We propose a new pillar type of multi-level memory with TbxCo100−x/Cu/[Co/Pt]2 heterostructures to achieve high storage density and controllable domain wall position in-memory applications. The structure consists of amorphous ferrimagnetic Tb–Co alloy films and ferromagnetic Co/Pt multilayers separated by less than one monolayer of Cu. Here, we observe that the interfacial domain wall energy density can be controlled by changing the interlayer thickness of Cu and Tb–Co composition. We also observe two competing mechanisms, one leading to an increase and the other to a decrease, corresponding to the effect of Tb content on saturation magnetization and coercivity of heterostructures. Theoretical and experimental results show that by tuning the Tb–Co composition, we were able to decrease domain wall (DW) width and precisely control the DW position of the multilayer structure. The interfacial domain wall width is significantly decreased to less than 1 nm compared to other reports. Moreover, controlling the DW position and width offers a novel multi-level magnetic memory with high performance compared to conventional memory applications.

Influence of copper pillar bump structure on flip chip packaging during reflow soldering: a numerical approach

Purpose The purpose of this paper is to present the experimental and simulation studies on the influence of copper pillar bump structure on flip chip packaging during reflow soldering. Design/methodology/approach In this work, solidification/melting modelling and volume of fluid modelling were used. Reflow soldering process of Cu pillar type FC was modelled using computational fluid dynamic software (FLUENT). The experimental results have been validated with the simulation results to prove the accuracy of the numerical method. Findings The findings of this study reveal that solder volume is the most important element influencing reflow soldering. The solder cap volume reduces as the Cu pillar bump diameter lowers, making the reflow process more difficult to establish a good solder union, as less solder is allowed to flow. Last but not least, the solder cap height for the reflow process must be optimized to enable proper solder joint formation. Practical implications This study provides a basis and insights into the impact of copper pillar bump structure on flip chip packaging during reflow soldering that will be advancing the future design of 3D stack package. This study also provides a superior visualization and knowledge of the melting and solidification phenomenon during the reflow soldering process. Originality/value The computational fluid dynamics analysis of copper pillar bump structure on flip chip packaging during reflow soldering is scant. To the authors’ best knowledge, no research has been concentrated on copper pillar bump size configurations in a thorough manner. Without the in-depth study, copper pillar bump size might have the impact of copper pillar bump structure on flip chip packaging during reflow soldering. Five design of parameter of flip chip IC package model was proposed for the investigation of copper pillar bump structure on flip chip packaging during reflow soldering.

Effect of a Lateral Overgrowth Process on the Strain Evolution of AlN Films Grown on a Nanopatterned Sapphire Substrate for Ultraviolet‐C Light‐Emitting Diode Applications

Strain evolution of AlN grown on hole‐type (HT) and pillar‐type (PT) nanopatterned sapphire substrates (NPSSs) during the epitaxial lateral overgrowth process is comparably studied. It is found that, after complete coalescence, the residual strain of AlN on HT‐NPSS is tensile, whereas AlN on PT‐NPSS is almost strain free. The different strain states are associated with different behaviors of crystal merging during the lateral overgrowth process, depending on the type of pattern. Then, ultraviolet‐C (UVC) light‐emitting diode (LED) wafers are grown on two types of AlN templates with the distinctive strain states. It is confirmed that AlN on HT‐NPSS with tensile strain offers the advantage of producing a high‐quality AlGaN layer with a fairly flat surface, which is the key point for fabricating high‐performance UVC LEDs.

The influence of micro/nano-structure on transmission ability of low-energy Electron Transmission Window

It is a extremely difficult to make the Electron Transmission Window (ETW) have the transmission ability for low-energy electrons, excellent mechanical strength, and thicker thickness at a large barometric pressure gradient, i.e., from vacuum to atmosphere. We present a new physical model of the ETW, which has a periodic array microstructure to restrain the temperature increase and nanostructures to provide transmission channels for electron sources. Two different periodic array micro-pattern ETWs with nanostructures have been prepared to testify the physical mechanisms, which are a thicker periodic array triangle micro-pattern unit with a nested triangle pillar type (NETW) and a thinner one without nested part type (OETW). A nanosecond-pulse power source and an array field emission electrode are adopted to focus the energy and reduce the energy dissipation of the electron source. The transmission efficiencies of the NETW and the OETW are 5.86% and 2.82% at −3.5 kV, 8.90% and 5.77% at −5.5 kV, and 12.69% and 11.97% at −8.5 kV pulsed voltages, respectively. In addition, the transmission abilities of the two ETWs have been compared by visualization diagnoses in transient and steady states, which match well with the results of transmission efficiencies. It is found that the results are consistent with those of this novel model mechanism.

Mitigation of cutting point deviation by generating provisional corrugations during milling of thin walls

The nominal cutting contour for the thin wall deviates in response to the cutting forces during the end milling process. Elimination of mass in the milling process links to loss of stiffness, which favors the wall to deflect and promote error. This article proposes a novel way of generating rigidity during the process of milling. The tool paths were drafted to mill away mass in the central region and make corrugations at the edges simultaneously. This approach mitigated the thin wall deformation. Comparison experiments were conducted to analyze between open wall conventional type (OWC) and end corrugated pillar type (ECP). Force polygons were constructed to evaluate the effectiveness of machining. The experiments resulted in 36% more effectiveness in up milling and with 93% in down milling. An increase in the cutting effectiveness exhibited error-free and minimized cutting point deviation at the top of the wall. Eventually, the error diminished as the tool traversed to the bottom edge of the wall.

Design of highly sensitive refractive index sensors in the visible region utilizing metal layer assisted guided modes.

We present a systematic comparison of the metal layer assisted guided mode resonance-based sensing structures with the traditional guided mode resonance-based sensing structures sharing identical design parameters for various two-dimensional square hole and pillar grating type lattice configurations. The surface and volume integrals of the electromagnetic field intensity profiles at resonance have been computed for all the considered structures to show that the waveguide-pillar-based structures offer the strongest interaction between the resonant modes and the sensing region, resulting in a superior sensitivity. Further insights into the nature of metal assisted guided mode resonance-based sensors and the ways to generate a strong resonant response are reported for the visible range of operation.

Analysis of Reinforcement System (Rock Bolt and Shotcrete) Effect on The Pillars Strength in Underground Mining Using Physical Models Testing in Laboratory

The effects of reinforcement system on pillars were tested in laboratory, using three types of pillars with different strengths. The tests were performed using the UCS machine, to test pillar without reinforcement, pillar with rock bolt reinforcement, pillar with shotcrete reinforcement and pillar with the combination of both rock bolt and shotcrete reinforcement. Uniaxial compressive strength (UCS) testing aims to determine the effects of the reinforcement system on pillar strength. The results of this study indicate that the reinforcement system on high strength pillars causes a strength increase of 14.93% on pillar with rock bolt reinforcement, 21.45% on pillar with shotcrete reinforcement and 34.67% on pillar with combination of rock bolt and shotcrete reinforcement. On medium strength pillars, reinforcement installation shows a strength increase of 16.27% on pillar with reinforced rock bolt, 19.83% on pillar with reinforced shotcrete and 44.40% on pillar with combination of rock bolt and shotcrete reinforcement. Likewise, on low strength pillars, reinforcement installation causes a strength increase of 13.13% on pillar with reinforced rock bolt, 36.21% on pillar with reinforced shotcrete and 53.85% on pillar with combination of rock bolt and shotcrete reinforcement. The results of laboratory testing and numerical modeling indicate that the increase in strength occurs because the horizontal displacement on the surface of the pillar wall is detained by shotcrete and faceplate on rock bolt, so that the pillar seems to have confining pressure throughout the pillar wall surface, which is called as equivalent confining pressure.

Complexities of underground mining seismic sources.

This paper presents a numerical investigation on the influence of the mining environment on seismic sources, with a focus on pillar failure mechanisms in tabular mining. We investigate the influence of the mining stope (underground excavation or void) on seismic inversions for the scalar moment, corner frequency, source radius, stress drop and moment tensor using synthetic events created within elastodynamic numerical modelling software, WAVE3D. The main objective is to determine whether the source parameters calculated from the recorded waveforms are due to a combination of the stope source and the pillar sources, rather than being related only to crushing of the pillar or shearing in the pillar footwall. The main finding is that the presence of stopes, and types of pillars, have a significant impact on the seismic moment and other source parameters. This is important since the moment is viewed as a robust parameter on which seismic magnitude is often based; however, this study indicates that moments calculated for pillar failure in a tabular stoping environments are less representative of the shearing or crushing source than originally thought. This article is part of the theme issue 'Fracture dynamics of solid materials: from particles to the globe'.