FACTORS CAUSING FAILURE IN COMPLETING REASSESSMENT WORK AMONG APPOINTED VALUATION FIRMS

Property tax is a main source of local authority and contributes to nation’s development. Local Government Act 1976 (Act 171) has authorized local authority as the responsible party in levying property tax. Based on pilot study, there is an urgency in conducting property tax reassessment due to the lack of manpower in valuation department. Besides, it was found that the outsource solution by appointing private valuation firm also failed to complete the reassessment within dateline. Hence, this study is conducted to scrutinize the most significant factors that cause failure in completing reassessment work among private valuation firm appointed by local authority. Questionnaires were distributed among local authority within Iskandar region to rank the most important factors that cause the failure. The results shows that workload increase, and time constraint is the most prominent factors that cause failure in completing the reassessment work. This paper is significant for local authority in handling the problem regarding reassessment work among appointed valuation firm.

Enhancement of Thermal Efficiency of Heat Exchanger using Titanium – Oxide nanofluid

Improvement of heat removal rate in heat exchanger using passive techniques is considered to be one of the most challenging task for engineers and scientist. In this study efficiency of the heat exchangers has been studied with TiO2 / water based nanofluid. The thermal properties, physical properties and heat removal efficiency of heat exchanger with nano-fluid as working fluid was investigated. Nanoparticle concentration of about 0.1 and 0.3 vol% was used. It was detected that the thermal conducting property and viscous property of the nanofluid increased proportionally with volume percentage. With the increased heat, the thermal conducting property increased while the viscous property of the nanofluid decreased. The heat removal rate on both shell outlet and tube outlet was estimated for different mass flow rate. The experiment results showed that with increased volume percentage and flow rate, the heat transfer performance improved. A maximum enhancement of 34% was observed at 0.3 vol% and 6l/min. Though there is increase in heat transfer rate the pressure dropped and pumping requirement increase with volume concentration and flow rate.