Search results for: auditor’s rotation
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 568

Search results for: auditor’s rotation

268 Optimizing Operation of Photovoltaic System Using Neural Network and Fuzzy Logic

Authors: N. Drir, L. Barazane, M. Loudini

Abstract:

It is well known that photovoltaic (PV) cells are an attractive source of energy. Abundant and ubiquitous, this source is one of the important renewable energy sources that have been increasing worldwide year by year. However, in the V-P characteristic curve of GPV, there is a maximum point called the maximum power point (MPP) which depends closely on the variation of atmospheric conditions and the rotation of the earth. In fact, such characteristics outputs are nonlinear and change with variations of temperature and irradiation, so we need a controller named maximum power point tracker MPPT to extract the maximum power at the terminals of photovoltaic generator. In this context, the authors propose here to study the modeling of a photovoltaic system and to find an appropriate method for optimizing the operation of the PV generator using two intelligent controllers respectively to track this point. The first one is based on artificial neural networks and the second on fuzzy logic. After the conception and the integration of each controller in the global process, the performances are examined and compared through a series of simulation. These two controller have prove by their results good tracking of the MPPT compare with the other method which are proposed up to now.

Keywords: maximum power point tracking, neural networks, photovoltaic, P&O

Procedia PDF Downloads 312
267 Modified Design of Flyer with Reduced Weight for Use in Textile Machinery

Authors: Payal Patel

Abstract:

Textile machinery is one of the fastest evolving areas which has an application of mechanical engineering. The modular approach towards the processing right from the stage of cotton to the fabric, allows us to observe the result of each process on its input. Cost and space being the major constraints. The flyer is a component of roving machine, which is used as a part of spinning process. In the present work using the application of Hyper Works, the flyer arm has been modified which saves the material used for manufacturing the flyer. The size optimization of the flyer is carried out with the objective of reduction in weight under the constraints of standard operating conditions. The new design of the flyer is proposed and validated using the module of HyperWorks which is equally strong, but light weighted compared to the existing design. Dynamic balancing of the optimized model is carried out to align a principal inertia axis with the geometric axis of rotation. For the balanced geometry of flyer, air resistance is obtained theoretically and with Gambit and Fluent. Static analysis of the balanced geometry has been done to verify the constraint of operating condition. Comparison of weight, deflection, and factor of safety has been made for different aluminum alloys.

Keywords: flyer, size optimization, textile, weight

Procedia PDF Downloads 189
266 An Investigation on Orthopedic Rehabilitation by Avoiding Thermal Necrosis

Authors: R. V. Dahibhate, A. B. Deoghare, P. M. Padole

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Maintaining natural integrity of biosystem is paramount significant for orthopedic surgeon while performing surgery. Restoration is challenging task to rehabilitate trauma patient. Drilling is an inevitable procedure to fix implants. The task leads to rise in temperature at the contact site which intends to thermal necrosis. A precise monitoring can avoid thermal necrosis. To accomplish it, data acquiring instrument is integrated with the drill bit. To contemplate it, electronic feedback system is developed. It not only measures temperature without any physical contact in between measuring device and target but also visualizes the site and monitors correct movement of tool path. In the current research work an infrared thermometer data acquisition system is used which monitors variation in temperature at the drilling site and a camera captured movement of drill bit advancement. The result is presented in graphical form which represents variations in temperature, drill rotation and time. A feedback system helps in keeping drill speed in threshold limit.

Keywords: thermal necrosis, infrared thermometer, drilling tool, feedback system

Procedia PDF Downloads 209
265 Step into the Escalator’s Fractal Behavior by Using the Poincare Map

Authors: Ali Albadri

Abstract:

Step band in an escalator moves in a cyclic periodic pattern. Similarly, most if not all of the components and sub-assemblies in the escalator operate in the same way. If you mark up one step in the step band of an escalator and stand next to the escalator, on the incline, to watch the marked-up step when it passes by, you ask yourself, does the marked up step behaves exactly the same way during each revolution when it passes you by again and again? We can say that; there is some similarity in this example and the example when an astronomer watches planets in the sky, and he or she asks himself or herself, does each planet intersects the plan of observation in the same position for every pantry rotation? For a fact, we know for the answer to the second example is no, because scientist, astronomers, and mathematicians have proven that planets deviate from their paths to take new paths during their planetary moves, albeit with minimal change. But what about the answer to the question in the first example? considering that there is increase in the wear and tear of components with time in the step, in the step band, in the tracks and in many other places in the escalator. There is also the accumulation of fatigue in the components and sub-assemblies. This research is part of many studies which we are conducting to address the answer for the question in the first example. We have been using the fractal dimension as a quantities tool and the Poincare map as a qualitative tool. This study has shown that the fractal dimension value and the shape and distribution of the orbits in the Poincare map has significant correlation with the quality of the mechanical components and sub-assemblies in the escalator.

Keywords: fractal dimension, Poincare map, rugby ball orbit, worm orbit

Procedia PDF Downloads 35
264 Combining Impedance and Hydrodynamic Methods toward Hydrogen Evolution Reaction to Characterize Pt(pc), Pt5Gd, and Nanostructure Pd Electrocatalyst

Authors: Kun-Ting Song, Christian Schott, Peter Schneider, Sebastian Watzele, Regina Kluge, Elena Gubanova, Aliaksandr S. Bandarenka

Abstract:

The combination of electrochemical impedance spectroscopy (EIS) and the hydrodynamic technique like rotation disc electrode (RDE) provides a critical method for quantitively investigating mechanisms of hydrogen evolution reaction (HER) in acidic and alkaline media. Pt5Gd represented higher HER activities than polycrystalline Pt (Pt(pc)) by means of the surface strain effects. The model of the equivalent electric circuit to fit the impedance data under the RDE configurations is developed. To investigate the relative reaction contribution, the ratio of the charge transfer reactions of the Volmer-Heyrovsky and Volmer-Tafel pathways on Pt and Pt5Gd electrodes is determined. The ratio remains comparably similar in acidic media, but it changes in alkaline media with Volmer–Heyrovsky pathway dominating. This combined approach of EIS and RDE can help to study the electrolyte effects and other essential reactions for electrocatalysis in future work.

Keywords: hydrogen evolution reaction, electrochemical impedance spectroscopy, hydrodynamic methods, electrocatalysis, electrochemical interface

Procedia PDF Downloads 52
263 Multi-Wavelength Q-Switched Erbium-Doped Fiber Laser with Photonic Crystal Fiber and Multi-Walled Carbon Nanotubes

Authors: Zian Cheak Tiu, Harith Ahmad, Sulaiman Wadi Harun

Abstract:

A simple multi-wavelength passively Q-switched Erbium-doped fiber laser (EDFL) is demonstrated using low cost multi-walled carbon nanotubes (MWCNTs) based saturable absorber (SA), which is prepared using polyvinyl alcohol (PVA) as a host polymer. The multi-wavelength operation is achieved based on nonlinear polarization rotation (NPR) effect by incorporating 50 m long photonic crystal fiber (PCF) in the ring cavity. The EDFL produces a stable multi-wavelength comb spectrum for more than 14 lines with a fixed spacing of 0.48 nm. The laser also demonstrates a stable pulse train with the repetition rate increases from 14.9 kHz to 25.4 kHz as the pump power increases from the threshold power of 69.0 mW to the maximum pump power of 133.8 mW. The minimum pulse width of 4.4 µs was obtained at the maximum pump power of 133.8 mW while the highest energy of 0.74 nJ was obtained at pump power of 69.0 mW.

Keywords: multi-wavelength Q-switched, multi-walled carbon nanotube, photonic crystal fiber

Procedia PDF Downloads 511
262 Unpowered Knee Exoskeleton with Compliant Joints for Stair Descent Assistance

Authors: Pengfan Wu, Xiaoan Chen, Ye He, Tianchi Chen

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This paper introduces the design of an unpowered knee exoskeleton to assist human walking by redistributing the moment of the knee joint during stair descent (SD). Considering the knee moment varying with the knee joint angle and the work of the knee joint is all negative, the custom-built spring was used to convert negative work into the potential energy of the spring during flexion, and the obtained energy work as assistance during extension to reduce the consumption of lower limb muscles. The human-machine adaptability problem was left by traditional rigid wearable due to the knee involves sliding and rotating without a fixed-axis rotation, and this paper designed the two-direction grooves to follow the human-knee kinematics, and the wire spring provides a certain resistance to the pin in the groove to prevent extra degrees of freedom. The experiment was performed on a normal stair by healthy young wearing the device on both legs with the surface electromyography recorded. The results show that the quadriceps (knee extensor) were reduced significantly.

Keywords: unpowered exoskeleton, stair descent, knee compliant joint, energy redistribution

Procedia PDF Downloads 102
261 Evaluation of Postural Stability in Female Patients with Structural Scoliosis

Authors: Ghada M. R. Koura, Ahmed M. F. El Shiwi

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Background: structural scoliosis is a twisting deformity in the curve of vertebral column to the lateral side with simultaneous rotation of the vertebrae, which occurs during the growing years from 10 years to the puberty. Purpose: Studies investigating balance problems specific to scoliotic patients showed that those patients reveal variable balance abnormalities. In this study we evaluated the difference in postural stability responses between female patients (students, office worker and shish weapon players) with structural scoliosis and normal subjects. Methods: sixty subjects participated in this study. Thirty female patients with structural scoliosis with a mean age of (19.5 ± 3.26) years, with Cobb's angle ranged from 20º to 40° in the major curves, and thirty healthy female subjects with a mean age of (19.36 ± 2.41) years. Postural stability of both groups were evaluated by the Biodex Stability System. Results: There was no significant difference between both groups in dynamic balance test. Interpretation/Conclusion: As there was no significant difference between both groups in balance response, it is not recommended to add balance training as an extra physical therapy program for AIS female patients.

Keywords: structural scoliosis, postural stability, female patients, evaluation

Procedia PDF Downloads 434
260 A Study of Microglitches in Hartebeesthoek Radio Pulsars

Authors: Onuchukwu Chika Christian, Chukwude Augustine Ejike

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We carried out a statistical analyse of microglitches events on a sample of radio pulsars. The distribution of microglitch events in frequency (ν) and first frequency derivatives ν˙ indicates that the size of a microglitch and sign combinations of events in ν and ν˙ are purely randomized. Assuming that the probability of a given size of a microglitch event occurring scales inversely as the absolute size of the event in both ν and ν˙, we constructed a cumulative distribution function (CDF) for the absolute sizes of microglitches. In most of the pulsars, the theoretical CDF matched the observed values. This is an indication that microglitches in pulsar may be interpreted as an avalanche process in which angular momentum is transferred erratically from the flywheel-like superfliud interior to the slowly decelerating solid crust. Analysis of the waiting time indicates that it is purely Poisson distributed with mean microglitch rate <γ> ∼ 0.98year^−1 for all the pulsars in our sample and <γ> / <∆T> ∼ 1. Correlation analysis, showed that the relative absolute size of microglitch event strongly with the rotation period of the pulsar with correlation coefficient r ∼ 0.7 and r ∼ 0.5 respectively for events in ν and ν˙. The mean glitch rate and number of microglitches (Ng) showed some dependence on spin down rate (r ∼ −0.6) and the characteristic age of the pulsar (τ) with (r ∼ −0.4/− 0.5).

Keywords: method-data analysis, star, neutron-pulsar, general

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259 Design, Control and Autonomous Trajectory Tracking of an Octorotor Rotorcraft

Authors: Seyed Jamal Haddadi, M. Reza Mehranpour, Roya Sadat Mortazavi, Zahra Sadat Mortazavi

Abstract:

Principal aim of this research is trajectory tracking, attitude and position control scheme in real flight mode by an Octorotor helicopter. For more stability, in this Unmanned Aerial Vehicle (UAV), number of motors is increased to eight motors which end of each arm installed two coaxial counter rotating motors. Dynamic model of this Octorotor includes of motion equation for translation and rotation. Utilized controller is proportional-integral-derivative (PID) control loop. The proposed controller is designed such that to be able to attenuate an effect of external wind disturbance and guarantee stability in this condition. The trajectory is determined by a Global Positioning System (GPS). Also an ARM CortexM4 is used as microprocessor. Electronic board of this UAV designed as able to records all of the sensors data, similar to an aircraft black box in external memory. Finally after auto landing of Octorotor, flight data is shown in MATLAB software and Experimental results of the proposed controller show the effectiveness of our approach on the Autonomous Quadrotor in real conditions.

Keywords: octorotor, design, PID controller, autonomous, trajectory tracking

Procedia PDF Downloads 274
258 Study of Pre-Handwriting Factors Necessary for Successful Handwriting in Children

Authors: Lalitchandra J. Shah, Katarzyna Bialek, Melinda L. Clarke, Jessica L. Jansson

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Handwriting is essential to academic success; however, the current literature is limited in the identification of pre-handwriting skills. The purpose of this study was to identify the pre-handwriting skills, which occupational therapy practitioners deem important to handwriting success, as well as those which aid in intervention planning. The online survey instrument consisted of 33 questions that assessed various skills related to the development of handwriting, as well as captured demographic information. Both occupational therapists and occupational therapy assistants were included in the survey study. The survey found that the respondents were in agreement that purposeful scribbling, the ability of a child to copy (vertical/horizontal lines, circle, squares, and triangles), imitating an oblique cross, cognitive skills (attention, praxis, self-regulation, sequencing), grasp patterns, hand dominance, in hand manipulation skills (shift, translation, rotation), bilateral integration, stabilization of paper, crossing midline, and visual perception were important indicators of handwriting readiness. The results of the survey support existing research regarding the skills necessary for the successful development of handwriting in children.

Keywords: development, handwriting, occupational therapy, visual perceptual skills

Procedia PDF Downloads 322
257 Implication to Environmental Education of Indigenous Knowledge and the Ecosystem of Upland Farmers in Aklan, Philippines

Authors: Emily Arangote

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This paper defined the association between the indigenous knowledge, cultural practices and the ecosystem its implication to the environmental education to the farmers. Farmers recognize the need for sustainability of the ecosystem they inhabit. The cultural practices of farmers on use of indigenous pest control, use of insect-repellant plants, soil management practices that suppress diseases and harmful pests and conserve soil moisture are deemed to be ecologically-friendly. Indigenous plant materials that were more drought- and pest-resistant were grown. Crop rotation was implemented with various crop seeds to increase their disease resistance. Multi-cropping, planting of perennial crops, categorization of soil and planting of appropriate crops, planting of appropriate and leguminous crops, alloting land as watershed, and preserving traditional palay seed varieties were found to be beneficial in preserving the environment. The study also found that indigenous knowledge about crops are still relevant and useful to the current generation. This ensured the sustainability of our environment and incumbent on policy makers and educators to support and preserve for generations yet to come.

Keywords: cultural practices, ecosystem, environmental education, indigenous knowledge

Procedia PDF Downloads 297
256 Heat and Mass Transfer of Triple Diffusive Convection in a Rotating Couple Stress Liquid Using Ginzburg-Landau Model

Authors: Sameena Tarannum, S. Pranesh

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A nonlinear study of triple diffusive convection in a rotating couple stress liquid has been analysed. It is performed to study the effect of heat and mass transfer by deriving Ginzburg-Landau equation. Heat and mass transfer are quantified in terms of Nusselt number and Sherwood numbers, which are obtained as a function of thermal and solute Rayleigh numbers. The obtained Ginzburg-Landau equation is Bernoulli equation, and it has been elucidated numerically by using Mathematica. The effects of couple stress parameter, solute Rayleigh numbers, and Taylor number on the onset of convection and heat and mass transfer have been examined. It is found that the effects of couple stress parameter and Taylor number are to stabilize the system and to increase the heat and mass transfer.

Keywords: couple stress liquid, Ginzburg-Landau model, rotation, triple diffusive convection

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255 Forecast Based on an Empirical Probability Function with an Adjusted Error Using Propagation of Error

Authors: Oscar Javier Herrera, Manuel Angel Camacho

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This paper addresses a cutting edge method of business demand forecasting, based on an empirical probability function when the historical behavior of the data is random. Additionally, it presents error determination based on the numerical method technique ‘propagation of errors’. The methodology was conducted characterization and process diagnostics demand planning as part of the production management, then new ways to predict its value through techniques of probability and to calculate their mistake investigated, it was tools used numerical methods. All this based on the behavior of the data. This analysis was determined considering the specific business circumstances of a company in the sector of communications, located in the city of Bogota, Colombia. In conclusion, using this application it was possible to obtain the adequate stock of the products required by the company to provide its services, helping the company reduce its service time, increase the client satisfaction rate, reduce stock which has not been in rotation for a long time, code its inventory, and plan reorder points for the replenishment of stock.

Keywords: demand forecasting, empirical distribution, propagation of error, Bogota

Procedia PDF Downloads 595
254 Classifications of Images for the Recognition of People’s Behaviors by SIFT and SVM

Authors: Henni Sid Ahmed, Belbachir Mohamed Faouzi, Jean Caelen

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Behavior recognition has been studied for realizing drivers assisting system and automated navigation and is an important studied field in the intelligent Building. In this paper, a recognition method of behavior recognition separated from a real image was studied. Images were divided into several categories according to the actual weather, distance and angle of view etc. SIFT was firstly used to detect key points and describe them because the SIFT (Scale Invariant Feature Transform) features were invariant to image scale and rotation and were robust to changes in the viewpoint and illumination. My goal is to develop a robust and reliable system which is composed of two fixed cameras in every room of intelligent building which are connected to a computer for acquisition of video sequences, with a program using these video sequences as inputs, we use SIFT represented different images of video sequences, and SVM (support vector machine) Lights as a programming tool for classification of images in order to classify people’s behaviors in the intelligent building in order to give maximum comfort with optimized energy consumption.

Keywords: video analysis, people behavior, intelligent building, classification

Procedia PDF Downloads 353
253 Modeling and Controlling the Rotational Degree of a Quadcopter Using Proportional Integral and Derivative Controller

Authors: Sanjay Kumar, Lillie Dewan

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The study of complex dynamic systems has advanced through various scientific approaches with the help of computer modeling. The common design trends in aerospace system design can be applied to quadcopter design. A quadcopter is a nonlinear, under-actuated system with complex aerodynamics parameters and creates challenges that demand new, robust, and effective control approaches. The flight control stability can be improved by planning and tracking the trajectory and reducing the effect of sensors and the operational environment. This paper presents a modern design Simmechanics visual modeling approach for a mechanical model of a quadcopter with three degrees of freedom. The Simmechanics model, considering inertia, mass, and geometric properties of a dynamic system, produces multiple translation and rotation maneuvers. The proportional, integral, and derivative (PID) controller is integrated with the Simmechanics model to follow a predefined quadcopter rotational trajectory for a fixed time interval. The results presented are satisfying. The simulation of the quadcopter control performed operations successfully.

Keywords: nonlinear system, quadcopter model, simscape modelling, proportional-integral-derivative controller

Procedia PDF Downloads 170
252 The Need for a More Defined Role for Psychologists in Adult Consultation Liaison Services in Hospital Settings

Authors: Ana Violante, Jodie Maccarrone, Maria Fimiani

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In the United States, over 30 million people are hospitalized annually for conditions that require acute, 24-hour, supervised care. The experience of hospitalization can be traumatic, exposing the patient to loss of control, autonomy, and productivity. Furthermore, 40% of patients admitted to hospitals for general medical illness have a comorbid psychiatric diagnosis. Research suggests individuals admitted with psychiatric comorbidities experience poorer health outcomes, higher utilization rates and increased overall cost of care. Empirical work suggests hospital settings that include a consultation liaison (CL) service report reduced length of stay, lower costs per patient, improved medical staff and patient satisfaction and reduced readmission after 180 days. Despite the overall positive impact CL services can have on patient care, it is estimated that only 1% - 2.8% of hospital admits receive these services, and most research has been conducted by the field of psychiatry. Health psychologists could play an important role in increasing access to this valuable service, though the extent to which health psychologists participate in CL settings is not well known. Objective: Outline the preliminary findings from an empirical study to understand how many APPIC internship training programs offer adult consultation liaison rotations within inpatient hospital settings nationally, as well as describe the specific nature of these training experiences. Research Method/Design: Data was exported into Excel from the 2022-2023 APPIC Directory categorized as “health psychology” sites. It initially returned a total of 537 health training programs out 1518 total programs (35% of all APPIC programs). A full review included a quantitative and qualitative comprehensive review of the APPIC program summary, the site website, and program brochures. The quantitative review extracted the number of training positions; amount of stipend; location or state of program, patient, population, and rotation. The qualitative review examined the nature of the training experience. Results: 29 (5%) of all APPIC health psychology internship training programs (2%) respectively of all APPIC training internship programs offering internship CL training were identified. Of the 29 internship training programs, 16 were exclusively within a pediatric setting (55%), 11 were exclusively within an adult setting (38%), and two were a mix of pediatric and adult settings (7%). CL training sites were located to 19 states, offering a total of 153 positions nationally, with Florida containing the largest number of programs (4). Only six programs offered 12-month training opportunities while the rest offered CL as a major (6 month) to minor (3-4 month) rotation. The program’s stipend for CL training positions ranged from $25,000 to $62,400, with an average of $32,056. Conclusions: These preliminary findings suggest CL training and services are currently limited. Training opportunities that do exist are mostly limited to minor, short rotations and governed by psychiatry. Health psychologists are well-positioned to better define the role of psychology in consultation liaison services and enhance and formalize existing training protocols. Future research should explore in more detail empirical outcomes of CL services that employ psychology and delineate the contributions of psychology from psychiatry and other disciplines within an inpatient hospital setting.

Keywords: consultation liaison, health psychology, hospital setting, training

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251 An Analytical Study on Rotational Capacity of Beam-Column Joints in Unit Modular Frames

Authors: Kyung-Suk Choi, Hyung-Joon Kim

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Modular structural systems are constructed using a method that they are assembled with prefabricated unit modular frames on-site. This provides a benefit that can significantly reduce building construction time. Their structural design is usually carried out under the assumption that the load-carrying mechanism is similar to that of a traditional steel moment-resisting system. However, both systems are different in terms of beam-column connection details which may strongly influence the lateral structural behavior. Specially, the presence of access holes in a beam-column joint of a unit modular frame could cause undesirable failure during strong earthquakes. Therefore, this study carried out finite element analyses (FEM) of unit modular frames to investigate the cyclic behavior of beam-column joints with the structural influence of access holes. Analysis results show that the unit modular frames present stable cyclic response with large deformation capacities, and their joints are classified into semi-rigid connections.

Keywords: unit modular frame, steel moment connection, nonlinear analytical model, moment-rotation relation

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250 Optimization in Friction Stir Processing Method with Emphasis on Optimized Process Parameters Laboratory Research

Authors: Atabak Rahimzadeh Ilkhch

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Friction stir processing (FSP) has promised for application of thermo-mechanical processing techniques where aims to change the micro structural and mechanical properties of materials in order to obtain high performance and reducing the production time and cost. There are lots of studies focused on the microstructure of friction stir welded aluminum alloys. The main focus of this research is on the grain size obtained in the weld zone. Moreover in second part focused on temperature distribution effect over the entire weld zone and its effects on the microstructure. Also, there is a need to have more efforts on investigating to obtain the optimal value of effective parameters such as rotational speed on microstructure and to use the optimum tool designing method. the final results of this study will be present the variation of structural and mechanical properties of materials in the base of applying Friction stir processing and effect of (FSP) processing and tensile testing on surface quality. in the hand, this research addresses the FSP f AA-7020 aluminum and variation f ration of rotation and translational speeds.

Keywords: friction stir processing, AA-7020, thermo-mechanical, microstructure, temperature

Procedia PDF Downloads 251
249 Hierarchical Scheme for Detection of Rotating Mimo Visible Light Communication Systems Using Mobile Phone Camera

Authors: Shih-Hao Chen, Chi-Wai Chow

Abstract:

Multiple-input and multiple-output (MIMO) scheme can extend the transmission capacity for the light-emitting-diode (LED) visible light communication (VLC) system. The MIMO VLC system using the popular mobile-phone camera as the optical receiver (Rx) to receive MIMO signal from n x n Red-Green-Blue (RGB) LED array is desirable. The key step of decoding the received RGB LED array signals is detecting the direction of received array signals. If the LED transmitter (Tx) is rotated, the signal may not be received correctly and cause an error in the received signal. In this work, we propose and demonstrate a novel hierarchical transmission scheme which can reduce the computation complexity of rotation detection in LED array VLC system. We use the n x n RGB LED array as the MIMO Tx. A novel two dimension Hadamard coding scheme is proposed and demonstrated. The detection correction rate is above 95% in the indoor usage distance. Experimental results confirm the feasibility of the proposed scheme.

Keywords: Visible Light Communication (VLC), Multiple-input and multiple-output (MIMO), Red-Green-Blue (RGB), Hadamard coding scheme

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248 Consequences to Financial Reporting by Implementing Sri Lanka Financial Reporting Standard 13 on Measuring the Fair Value of Financial Instruments: Evidence from Three Sri Lankan Organizations

Authors: Nayoma Ranawaka

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The demand for the high quality internationally comparable financial information has been increased than ever with the expansion of economic activities beyond its national boundaries. Thus, the necessity of converging accounting practices across the world is now continuously discussed with greater emphasis. The global convergence to International Financial Reporting Standards has been one of the main objectives of the International Accounting Standards Setting Board (IASB) since its establishment in 2001. Accordingly, Sri Lanka has adopted IFRSs in 2012. Among the other standards as a newly introduced standard by the IASB, IFRS 13 plays a pivotal role as it deals with the Fair Value Accounting (FVA). Therefore, it is valuable to obtain knowledge about the consequences of implementing IFRS 13 in Sri Lanka and compare results across nations. According to the IFRS Jurisdictional provision of Sri Lanka, Institute of Chartered Accountants of Sri Lanka has taken official steps to adopt IFRS 13 by introducing SLFRS 13 with de jure convergence. Then this study was identified the de facto convergence of the SLFRS 13 in measuring the Fair Value of Financial Instruments in the Sri Lankan context. Accordingly, the objective of this study is to explore the consequences to financial reporting by implementing SLFRS 13 on measuring the financial instruments. In order to achieve the objective of the study expert interview and in-depth interviews with the interviewees from the selected three case studies and their independent auditor were carried out using customized three different interview guides. These three cases were selected from three different industries; Banking, Manufacturing and Finance. NVivo version 10 was used to analyze the data collected through in-depth interviews. Then the content analysis was carried out and conclusions were derived based on the findings. Contribution to the knowledge by this study can be identified in different aspects. Findings of this study facilitate accounting practitioners to get an overall picture of application of fair value standard in measuring the financial instruments and to identify the challenges and barriers to the adoption process. Further, assist auditors in carrying out their audit procedures to check the level of compliance to the fair value standard in measuring the financial instruments. Moreover, this would enable foreign investors in assessing the reliability of the financial statements of their target investments as a result of SLFRS 13 in measuring the FVs of the FIs. The findings of the study could be used to open new avenues of thinking for policy formulators to provide the necessary infrastructure to eliminate disparities exists among different regulatory bodies to facilitate full convergence and thereby growth of the economy. Further, this provides insights to the dynamics of FVA implementation that are also relevant for other developing countries.

Keywords: convergence, fair value, financial instruments, IFRS 13

Procedia PDF Downloads 97
247 Simulation on Fuel Metering Unit Used for TurboShaft Engine Model

Authors: Bin Wang, Hengyu Ji, Zhifeng Ye

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Fuel Metering Unit (FMU) in fuel system of an aeroengine sometimes has direct influence on the engine performance, which is neglected for the sake of easy access to mathematical model of the engine in most cases. In order to verify the influence of FMU on an engine model, this paper presents a co-simulation of a stepping motor driven FMU (digital FMU) in a turboshaft aeroengine, using AMESim and MATLAB to obtain the steady and dynamic characteristics of the FMU. For this method, mechanical and hydraulic section of the unit is modeled through AMESim, while the stepping motor is mathematically modeled through MATLAB/Simulink. Combining these two sub-models yields an AMESim/MATLAB co-model of the FMU. A simplified component level model for the turboshaft engine is established and connected with the FMU model. Simulation results on the full model show that the engine model considering FMU characteristics describes the engine more precisely especially in its transition state. An FMU dynamics will cut down the rotation speed of the high pressure shaft and the inlet pressure of the combustor during the step response. The work in this paper reveals the impact of FMU on engine operation characteristics and provides a reference to an engine model for ground tests.

Keywords: fuel metering unit, stepping motor, AMESim/Matlab, full digital simulation

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246 3D Interferometric Imaging Using Compressive Hardware Technique

Authors: Mor Diama L. O., Matthieu Davy, Laurent Ferro-Famil

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In this article, inverse synthetic aperture radar (ISAR) is combined with compressive imaging techniques in order to perform 3D interferometric imaging. Interferometric ISAR (InISAR) imaging relies on a two-dimensional antenna array providing diversities in the elevation and azimuth directions. However, the signals measured over several antennas must be acquired by coherent receivers resulting in costly and complex hardware. This paper proposes to use a chaotic cavity as a compressive device to encode the signals arising from several antennas into a single output port. These signals are then reconstructed by solving an inverse problem. Our approach is demonstrated experimentally with a 3-elements L-shape array connected to a metallic compressive enclosure. The interferometric phases estimated from a unique broadband signal are used to jointly estimate the target’s effective rotation rate and the height of the dominant scattering centers of our target. Our experimental results show that the use of the compressive device does not adversely affect the performance of our imaging process. This study opens new perspectives to reduce the hardware complexity of high-resolution ISAR systems.

Keywords: interferometric imaging, inverse synthetic aperture radar, compressive device, computational imaging

Procedia PDF Downloads 136
245 Empirical Analysis of the Relationship between Voluntary Accounting Disclosures and Mongolian Stock Exchange Listed Companies’ Characteristics

Authors: Ernest Nweke

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Mongolia has made giant strides in the development of its auditing and accounting system from Soviet-style to a market-oriented system. High levels of domestic and foreign investment desired by the Mongolian government require that better and improved quality of corporate information and disclosure consistent with international standards be made available to investors. However, the Mongolian Certified Public Accountants (CPA) profession is still developing, and the quality of services provided by accounting firms in most cases do not comply with International Financial Reporting Standards (IFRS) framework approved by the government for use in financial reporting. Against this backdrop, Accounting and audit reforms, liberalization and deregulation, establishment of an efficient and effective professional monitoring and supervision regime are policy necessities. These will further enhance the Mongolian business environment, eliminate incompetence in the system, make the economy more attractive to investors and ultimately lift reporting standards and bring about improved accounting, auditing and disclosure practices among Mongolian firms. This paper examines the fundamental issues in the accounting and auditing environment in Mongolia and investigates the relationship between selected characteristics of Mongolian Stock Exchange (MSE) listed firms (profitability, leverage, firm size, firm auditor size, firm listing age, board size and proportion of independent directors) and voluntary accounting disclosures in their annual reports and accounts. The selected sample of firms for the research purpose consists of the top 20 indexes of the MSE, representing over 95% of the market capitalization. An empirical analysis of the hypothesized relationship was carried out using multiple regression in EViews analytical software. Research results lend credence to the fact that only a few of the company attributes positively impact voluntary accounting disclosures in Mongolian Stock Exchange-listed firms. The research is motivated by the absence of empirical evidence on the correlation between the quality of voluntary accounting disclosures made by listed companies in Mongolia and company characteristics and the findings thereof significantly useful to both firms and regulatory authorities. The concluding part of the paper precisely consists of useful research-based recommendations for listed firms and regulatory agencies on measures to put in place in order to enhance the quality of corporate financial reporting and disclosures in Mongolia.

Keywords: accounting, auditing, corporate disclosure, listed firms

Procedia PDF Downloads 76
244 A Parametric Study on Aerodynamic Performance of Tyre Using CFD

Authors: Sowntharya L.

Abstract:

Aerodynamics is the most important factor when it comes to resistive forces such as lift, drag and side forces acting on the vehicle. In passenger vehicles, reducing the drag will not only unlock the door for higher achievable speed but will also reduce the fuel consumption of the vehicle. Generally, tyre contributes significantly to the overall aerodynamics of the vehicle. Hence, understanding the air-flow behaviour around the tyre is vital to optimize the aerodynamic performance in the early stage of design process. Nowadays, aerodynamic simulation employing Computational Fluid Dynamics (CFD) is gaining more importance as it reduces the number of physical wind-tunnel experiments during vehicle development process. This research develops a methodology to predict aerodynamic drag of a standalone tyre using Numerical CFD Solver and to validate the same using a wind tunnel experiment. A parametric study was carried out on different tread pattern tyres such as slick, circumferential groove & patterned tyre in stationary and rotating boundary conditions. In order to represent wheel rotation contact with the ground, moving reference frame (MRF) approach was used in this study. Aerodynamic parameters such as drag lift & air flow behaviour around the tire were simulated and compared with experimental results.

Keywords: aerodynamics, CFD, drag, MRF, wind-tunnel

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243 Numerical Investigation of Flow Characteristics inside the External Gear Pump Using Urea Liquid Medium

Authors: Kumaresh Selvakumar, Man Young Kim

Abstract:

In selective catalytic reduction (SCR) unit, the injection system is provided with unique dosing pump to govern the urea injection phenomenon. The urea based operating liquid from the AdBlue tank links up directly with the dosing pump unit to furnish appropriate high pressure for examining the flow characteristics inside the liquid pump. This work aims in demonstrating the importance of external gear pump to provide pertinent high pressure and respective mass flow rate for each rotation. Numerical simulations are conducted using immersed solid method technique for better understanding of unsteady flow characteristics within the pump. Parametric analyses have been carried out for the gear speed and mass flow rate to find the behavior of pressure fluctuations. In the simulation results, the outlet pressure achieves maximum magnitude with the increase in rotational speed and the fluctuations grow higher.

Keywords: AdBlue tank, external gear pump, immersed solid method, selective catalytic reduction

Procedia PDF Downloads 249
242 3D Human Body Reconstruction Based on Multiple Viewpoints

Authors: Jiahe Liu, HongyangYu, Feng Qian, Miao Luo

Abstract:

The aim of this study was to improve the effects of human body 3D reconstruction. The MvP algorithm was adopted to obtain key point information from multiple perspectives. This algorithm allowed the capture of human posture and joint positions from multiple angles, providing more comprehensive and accurate data. The study also incorporated the SMPL-X model, which has been widely used for human body modeling, to achieve more accurate 3D reconstruction results. The use of the MvP algorithm made it possible to observe the reconstructed object from multiple angles, thus reducing the problems of blind spots and missing information. This algorithm was able to effectively capture key point information, including the position and rotation angle of limbs, providing key data for subsequent 3D reconstruction. Compared with traditional single-view methods, the method of multi-view fusion significantly improved the accuracy and stability of reconstruction. By combining the MvP algorithm with the SMPL-X model, we successfully achieved better human body 3D reconstruction effects. The SMPL-X model is highly scalable and can generate highly realistic 3D human body models, thus providing more detail and shape information.

Keywords: 3D human reconstruction, multi-view, joint point, SMPL-X

Procedia PDF Downloads 40
241 Effectiveness of Column Geometry in High-Rise Buildings

Authors: Man Singh Meena

Abstract:

Structural engineers are facing different kind of challenges due to innovative & bold ideas of architects who are trying to design every structure with uniqueness. In RCC frame structures different geometry of columns can be used in design and rectangular columns can be placed with different type orientation. The analysis is design of structures can also be carried out by different type of software available i.e., STAAD Pro, ETABS and TEKLA. In recent times high-rise building modeling & analysis is done by ETABS due to its certain features which are superior to other software. The case study in this paper mainly emphasizes on structural behavior of high rise building for different column shape configurations like Circular, Square, Rectangular and Rectangular with 90-degree Rotation and rectangular shape plan. In all these column shapes the areas of columns are kept same to study the effect on design of concrete area is same. Modelling of 20-storeys R.C.C. framed building is done on the ETABS software for analysis. Post analysis of the structure, maximum bending moments, shear forces and maximum longitudinal reinforcement are computed and compared for three different story structures to identify the effectiveness of geometry of column.

Keywords: high-rise building, column geometry, building modelling, ETABS analysis, building design, structural analysis, structural optimization

Procedia PDF Downloads 42
240 Active Space Debris Removal by Extreme Ultraviolet Radiation

Authors: A. Anandha Selvan, B. Malarvizhi

Abstract:

In recent year the problem of space debris have become very serious. The mass of the artificial objects in orbit increased quite steadily at the rate of about 145 metric tons annually, leading to a total tally of approximately 7000 metric tons. Now most of space debris object orbiting in LEO region about 97%. The catastrophic collision can be mostly occurred in LEO region, where this collision generate the new debris. Thus, we propose a concept for cleaning the space debris in the region of thermosphere by passing the Extreme Ultraviolet (EUV) radiation to in front of space debris object from the re-orbiter. So in our concept the Extreme Ultraviolet (EUV) radiation will create the thermosphere expansion by reacting with atmospheric gas particles. So the drag is produced in front of the space debris object by thermosphere expansion. This drag force is high enough to slow down the space debris object’s relative velocity. Therefore the space debris object gradually reducing the altitude and finally enter into the earth’s atmosphere. After the first target is removed, the re-orbiter can be goes into next target. This method remove the space debris object without catching debris object. Thus it can be applied to a wide range of debris object without regard to their shapes or rotation. This paper discusses the operation of re-orbiter for removing the space debris in thermosphere region.

Keywords: active space debris removal, space debris, LEO, extreme ultraviolet, re-orbiter, thermosphere

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239 A Biometric Template Security Approach to Fingerprints Based on Polynomial Transformations

Authors: Ramon Santana

Abstract:

The use of biometric identifiers in the field of information security, access control to resources, authentication in ATMs and banking among others, are of great concern because of the safety of biometric data. In the general architecture of a biometric system have been detected eight vulnerabilities, six of them allow obtaining minutiae template in plain text. The main consequence of obtaining minutia templates is the loss of biometric identifier for life. To mitigate these vulnerabilities several models to protect minutiae templates have been proposed. Several vulnerabilities in the cryptographic security of these models allow to obtain biometric data in plain text. In order to increase the cryptographic security and ease of reversibility, a minutiae templates protection model is proposed. The model aims to make the cryptographic protection and facilitate the reversibility of data using two levels of security. The first level of security is the data transformation level. In this level generates invariant data to rotation and translation, further transformation is irreversible. The second level of security is the evaluation level, where the encryption key is generated and data is evaluated using a defined evaluation function. The model is aimed at mitigating known vulnerabilities of the proposed models, basing its security on the impossibility of the polynomial reconstruction.

Keywords: fingerprint, template protection, bio-cryptography, minutiae protection

Procedia PDF Downloads 143