Applications of Compliance to Cost Ratio (C-CR) Analysis in the Determination of Optimum Mix of Insulating Bricks in Masonry

The scarcity of housing increases as population continues to rise all over the world. Despite government efforts at providing houses, yearly demand keeps on exceeding available houses and hence the hike in rent, the cost of erecting houses and the cost of building materials. This ultimately calls for a decisive solution. This study therefore applied compliance to cost ratio (C-CR) analysis in evaluating the optimum properties of fired ceramic bricks. The optimum mix proportions of waste glass (WG) and wood saw dust (WSD) in fired bricks, that will be suitable for housing constructions were hence determined. Fired clay brick samples which contained varied proportions of WG and WSD were examined for physical, mechanical and thermal properties in line with standard procedures. The results were compared with existing standards and property evaluation index, compliance level and C-CR were applied in analyzing the results obtained. It was observed that with increasing WG content, compliance level increased. Also, cost ratio and experimental cost of each brick sample trended upward. Sample with mix proportion;20 wt% WG, 5 wt% WSD and 75 wt% clay had compliance level of 94% and C-CR index of 7.81, hence chosen as optimum mix proportion for masonry bricks.

Reliability-based congestion pricing model under endogenous equilibrated market penetration and compliance rate of ATIS

A reliability-based stochastic system optimum congestion pricing(SSOCP) model with endogenous market penetration and compliance rate in an advanced traveler information systems(ATIS) environment was proposed. All travelers were divided into two classes. The first guided travelers were referred to as the equipped travelers who follow ATIS advice, while the second unguided travelers were referred to as the unequipped travelers and the equipped travelers who do not follow the ATIS advice(also referred to as non-complied travelers). Travelers were assumed to take travel time, congestion pricing, and travel time reliability into account when making travel route choice decisions. In order to arrive at on time, travelers needed to allow for a safety margin to their trip.The market penetration of ATIS was determined by a continuous increasing function of the information benefit, and the ATIS compliance rate of equipped travelers was given as the probability of the actually experienced travel costs of guided travelers less than or equal to those of unguided travelers. The analysis results could enhance our understanding of the effect of travel demand level and travel time reliability confidence level on the ATIS market penetration and compliance rate; and the effect of travel time perception variation of guided and unguided travelers on the mean travel cost savings(MTCS) of the equipped travelers, the ATIS market penetration, compliance rate, and the total network effective travel time(TNETT).

The Impacts of Tax Procedures Reform on Business Environment in Vietnam： Achievements and Further Reforms

Tax procedures are factors that strongly affect the business environment. A simple and convenient tax procedures system will contribute to a good business environment by easing of tax returns preparation, reducing tax compliance costs, and preventing corruption. This paper examines the results and impacts of previous tax procedures reform on Vietnam＇s business environment, identifies challenges of tax procedures reform now and the coming years, and discusses areas where further reforms are needed to sustain tax revenue and reduce compliance costs including： （1） wansparent and comprehensive guidance to all tax laws and other legal tax documents; （2） widening the application of risk management in tax administration; （3） continuing simplification of tax procedures; and （4） development of IT in tax administration.