Search results for: financial products

Authors: Agarana Michael C., Akinlabi Esther T., Pule Kholopane

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In order to sustain the advantages of an advanced manufacturing technique, such as laser sintering, minimization of total processing cost of the parts being produced is very important. An efficient time management would usually very important in optimal cost attainment which would ultimately result in an efficient advanced manufacturing process planning and control. During Laser Scanning Process Scanning (SLS) procedures it is possible to adjust various manufacturing parameters which are used to influence the improvement of various mechanical and other properties of the products. In this study, Modelling and mathematical analysis, including sensitivity analysis, of the laser sintering process time were carried out. The results of the analyses were represented with graphs, from where conclusions were drawn. It was specifically observed that achievement of optimal total scanning time is key for economic efficiency which is required for sustainability of the process.

Keywords: modeling and analysis, optimal planning and control, laser sintering process, scanning time

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Authors: B. E. Weber, N. Vrielink, M. G. Rietbergen

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This paper explores the long-term effects of the Energy Box trajectory on households in the private rental sector, specifically households experiencing energy poverty. The concept of energy poverty has been getting increasing attention among policymakers over the past few years. In the Netherlands, as far as we know, there are no national policies on alleviating energy poverty, which negatively impacts energy-poor households. The Energy Box can help households experiencing energy poverty by stimulating them to improve the energy efficiency of their home by changing their energy-saving behavior. Important long-term effects are that respondents indicate that they live in a more environmentally friendly way and that they save money on their energy bills. Households feel engaged with the concept of energy-saving and can see the benefits of changing their energy-saving behavior. Respondents perceived the Energy Box as a means to live more environmentally friendly, instead of it solely being a means to save money on energy bills. The findings show that most respondents signed up for the Energy Box are interested in energy-saving as a lifestyle choice instead of a financial choice, which would likely be the case for households experiencing energy poverty.

Keywords: energy-saving behavior, energy poverty, poverty, private rental sector

Procedia PDF Downloads 91

Authors: C. Guven, M. Tufekci, E. Bayik, O. Gedik, M. Tas

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A sliding door system is used in commercial vehicles and passenger cars to allow a larger unobstructed access to the interior for loading and unloading. The movement of a sliding door on vehicle body is ensured by mechanisms and tracks having special cross-section which is manufactured by roll forming and stretch bending process. There are three tracks and three mechanisms which are called upper, central and lower on a sliding door system. There are static requirements as strength on different directions, rigidity for mechanisms, and door drop off, door sag; dynamic requirements as high energy slam opening-closing and durability requirement to validate these products. In addition, there is a kinematic requirement to find out force values from door handle during manual operating. In this study, finite element analysis and physical test results which are realized for sliding door systems will be shared comparatively.

Keywords: finite element analysis, sliding door, experimental, verification, vehicle tests

Procedia PDF Downloads 323

Authors: E. Fredrick Rice

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Over the past three decades, a substantial body of academic literature has asserted that the pressure to maintain household income can negatively affect the personal well-being of breadwinners. Given that scholars have failed to thoroughly explore this phenomenon with breadwinners who are also business owners, theory has been underdeveloped in the entrepreneurial context. To identify the most appropriate theories to apply to entrepreneurs, the current paper utilized two approaches. First, a comprehensive bibliographic analysis was conducted focusing on works at the intersection of breadwinner status and well-being. Co-authorship and journal citation patterns highlighted relative resource theory as a boundary spanning approach with promising applications in the entrepreneurial space. To build upon this theory, regression analysis was performed using data from the Panel Study of Entrepreneurial Dynamics (PSED). Empirical results showed evidence for the effects of breadwinner status and household income on entrepreneurial well-being. Further, the findings suggest that it is not merely income or job status that predicts well-being, but one’s relative financial contribution compared to that of one’s non-breadwinning organizationally employed partner. This paper offers insight into how breadwinner status can be studied in relation to the entrepreneurial personality.

Keywords: breadwinner, entrepreneurship, household income, well-being.

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Authors: Tanwi Priya, Brijesh Kumar Mishra

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Occurrence of aromatic fractions of Natural Organic Matter (NOM) led to formation of carcinogenic disinfection by products such as trihalomethanes in chlorinated water. In the present study, the efficiency of aluminium based electrocoagulation on the removal of prominent aromatic groups such as phenol, hydrophobic auxochromes, and carboxyl groups from NOM enriched synthetic water has been evaluated using various spectral indices. The effect of electrocoagulation on turbidity has also been discussed. The variation in coagulation performance as a function of pH has been studied. Our result suggests that electrocoagulation can be considered as appropriate remediation approach to reduce trihalomethanes formation in water. It has effectively reduced hydrophobic fractions from NOM enriched low turbid water. The charge neutralization and enmeshment of dispersed colloidal particles inside metallic hydroxides is the possible mechanistic approach in electrocoagulation.

Keywords: aromatic fractions, electrocoagulation, natural organic matter, spectral indices

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Authors: Betty Johanna Garzon Rozo, Jonathan Crook, Fernando Moreira

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Operational risk losses are heavy tailed and are likely to be asymmetric and extremely dependent among business lines/event types. We propose a new methodology to assess, in a multivariate way, the asymmetry and extreme dependence between severity distributions, and to calculate the capital for Operational Risk. This methodology simultaneously uses (i) several parametric distributions and an alternative mix distribution (the Lognormal for the body of losses and the Generalized Pareto Distribution for the tail) via extreme value theory using SAS®, (ii) the multivariate skew t-copula applied for the first time for operational losses and (iii) Bayesian theory to estimate new n-dimensional skew t-copula models via Markov chain Monte Carlo (MCMC) simulation. This paper analyses a newly operational loss data set, SAS Global Operational Risk Data [SAS OpRisk], to model operational risk at international financial institutions. All the severity models are constructed in SAS® 9.2. We implement the procedure PROC SEVERITY and PROC NLMIXED. This paper focuses in describing this implementation.

Keywords: operational risk, loss distribution approach, extreme value theory, copulas

Procedia PDF Downloads 582

Authors: António Inês, Ana Guimarães, José Maria, Vânia Laranjo, Armando Venâncio, Luís Abrunhosa

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Lactic acid bacteria (LAB) play a key role in the biopreservation of a wide range of fermented food products, such as yogurt, cheese, fermented milks, meat, fish, vegetables (sauerkraut, olives and pickles), certain beer brands, wines and silage, allowing their safe consumption, which gave to these bacteria a GRAS (Generally Recognised as Safe) status. Besides that, the use of LAB in food and feed is a promising strategy to reduce the exposure to dietary mycotoxins, improving their shelf life and reducing health risks, given the unique mycotoxin decontaminating characteristic of some LAB. Mycotoxins present carcinogenic, mutagenic, teratogenic, neurotoxic and immunosuppressive effects over animals and Humans, being the most important ochratoxin A (OTA), aflatoxins (AFB1), trichothecenes, zearalenone (ZEA), fumonisin (FUM) and patulin. In a previous work of our group it was observed OTA biodegradation by some strains of Pediococcus parvulus isolated from Douro wines. So, the aim of this study was to enlarge the screening of the biodetoxification over more mycotoxins besides OTA, including AFB1, and ZEA. This ability was checked in a collection of LAB isolated from vegetable (wine, olives, fruits and silage) and animal (milk and dairy products, sausages) sources. All LAB strains were characterized phenotypically (Gram, catalase) and genotypically. Molecular characterisation of all LAB strains was performed using genomic fingerprinting by MSP-PCR with (GTG)5 and csM13 primers. The identification of the isolates was confirmed by 16S rDNA sequencing. To study the ability of LAB strains to degrade OTA, AFB1 and ZEA, a MRS broth medium was supplemented with 2.0 μg/mL of each mycotoxin. For each strain, 2 mL of MRS supplemented with the mycotoxins was inoculated in triplicate with 109 CFU/mL. The culture media and bacterial cells were extracted by the addition of an equal volume of acetonitrile/methanol/acetic acid (78:20:2 v/v/v) to the culture tubes. A 2 mL sample was then collected and filtered into a clean 2 mL vial using PP filters with 0.45 μm pores. The samples were preserved at 4 °C until HPLC analysis. Among LAB tested, 10 strains isolated from milk were able to eliminate AFB1, belonging to Lactobacillus casei (7), Lb. paracasei (1), Lb. plantarum (1) and 1 to Leuconostoc mesenteroides. Two strains of Enterococcus faecium and one of Ec. faecalis from sausage eliminated ZEA. Concerning to strains of vegetal origin, one Lb. plantarum isolated from elderberry fruit, one Lb. buchnerii and one Lb. parafarraginis both isolated from silage eliminated ZEA. Other 2 strains of Lb. plantarum from silage were able to degrade both ZEA and OTA, and 1 Lb. buchnerii showed activity over AFB1. These enzymatic activities were also verified genotypically through specific gene PCR and posteriorly confirmed by sequencing analysis. In conclusion, due the ability of some strains of LAB isolated from different sources to eliminate OTA, AFB1 and ZEA one can recognize their potential biotechnological application to reduce the health hazards associated with these mycotoxins. They may be suitable as silage inoculants or as feed additives or even in food industry.

Keywords: bio-detoxification, lactic acid bacteria, mycotoxins, food and feed

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Authors: Saad M. Darwish

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Recently, software quality issues have come to be seen as important subject as we see an enormous growth of agencies involved in software industries. However,these agencies cannot guarantee the quality of their products, thus leaving users in uncertainties. Software certification is the extension of quality by means that quality needs to be measured prior to certification granting process. This research participates in solving the problem of software assessment by proposing a model for assessment and certification of software product that uses a fuzzy inference engine to integrate both of process–driven and application-driven quality assurance strategies. The key idea of the on hand model is to improve the compactness and the interpretability of the model’s fuzzy rules via employing an ant colony optimization algorithm (ACO), which tries to find good rules description by dint of compound rules initially expressed with traditional single rules. The model has been tested by case study and the results have demonstrated feasibility and practicability of the model in a real environment.

Keywords: optimization technique, quality assurance, software certification model, software assessment

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Authors: Antonio Espingardeiro

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It is likely that robots will cross the boundaries of industry into households over the next decades. With demographic challenges worldwide, the future ageing populations will require the introduction of assistive technologies capable of providing, care, human dignity and quality of life through the aging process. Robotics technology has a high potential for being used in the areas of social and healthcare by promoting a wide range of activities such as entertainment, companionship, supervision or cognitive and physical assistance. However, such close Human Robotics Interactions (HRIs) encompass a rich set of ethical scenarios that need to be addressed before Socially Assistive Robots (SARs) reach the global markets. Such interactions with robots may seem a worthy goal for many technical/financial reasons but inevitably require close attention to the ethical dimensions of such interactions. This article investigates the current HRI benchmark of social success. It revises it according to the ethical principles of beneficence, non-maleficence and justice aligned with social care ethos. An extension of such benchmark is proposed based on an empirical study of HRIs with elderly groups.

Keywords: HRI, SARs, social success, benchmark, elderly care

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Authors: N. Yang, R. Linforth, I. Fisk

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The influence of food processing and choice of flavour solvent was investigated using biscuits prepared with vanillin flavour as an example. Powder vanillin either was added directly into the dough or dissolved into flavour solvent then mixed into the dough. The impact of two commonly used flavour solvents on food quality was compared: propylene glycol (PG) or triacetin (TA). The analytical approach for vanillin detection was developed by chromatography (HPLC-PDA), and the standard extraction method for vanillin was also established. The results indicated the impact of solvent choice on vanillin level during biscuit preparation. After baking, TA as a more heat resistant solvent retained more vanillin than PG, so TA is a better solvent for products that undergo a heating process. The results also illustrated the impact of mixing and baking on vanillin stability in the matrices. The average loss of vanillin was 33% during mixing and 13% during baking, which indicated that the binding of vanillin to fat or flour before baking might cause larger loss than evaporation loss during baking.

Keywords: biscuit, flavour stability, food quality, vanillin

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Authors: Oluwatosin Samuel Adeoye

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Ekiti State is an agrarian state located in south western part of Nigeria. The injected power to the Ado-Ekiti and the entire state are 25MW and 37.6 MW respectively. The estimated power demand for Ado Ekiti and Ekiti state were 29.01MW and 224.116MW respectively. The distributed power to the consumers is characterized with shortcomings which include: in-adequate supply, poor voltage regulation, improper usage, illiteracy and wastage. The power generation in Nigeria is presently 1680.60MW which does not match the estimated power demand of 15,000MW with a population of over 170 million citizens. This paper evaluates the energy utilization in Ado Ekiti metropolis, the wastage and its economic implication as well as effective means of its management. The use of direct interviews, administration of questionnaires, measurements of current and voltage with clamp multimeter, and simple mathematical approach were used for the purpose of evaluation. Recommendations were made with the view of reducing energy waste from mean value of 10.84% to 2% in order to reduce the cost implication such that the huge financial waste can be injected to other parts of the economy as well as the management of energy in Ekiti state.

Keywords: consumers, demand, energy, management, power supply, waste

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Authors: Zarmina Gillani, Mulazim Hussain Bukhari, Nuzhat Huma, Aqsa Qayyum

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Whey is a valuable by-product of dairy industry comprising of precious nutrients lactose, protein, vitamins and minerals for the human food but considered as a pollutant due to its biological activity. So, there is a need to develop nutritious whey products to overcome the problem of environmental pollution. This project was planned to develop a whey drink at different pasteurization temperatures and its quality was evaluated during storage. The result indicated that pH, acidity, total soluble solids and lactose content changed significantly (p < 0.01) due to lactic acid production during storage. Non-significant (p > 0.05) effects were detected on the protein and ash content of whey drink. Fat and viscosity changed significantly with respect to storage only. Sensory evaluation of whey drink revealed that both treatments remained acceptable while whey drink pasteurized at 75°C/30 minutes (WD2) gained more sensory score compared to whey drink pasteurized at 65°C/30minutes (WD1).

Keywords: pasteurization, sensory evaluation, storage, whey

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Authors: Min Kyu Kim, Eun Young Lee, Dong Woo Son, Yoon Seok Chang

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In this paper, we introduce a flexible box erecting machine (BEM) that swiftly and automatically transforms cardboard into a three dimensional box. Recently, the parcel service and home-shopping industries have grown rapidly, and there is an increasing need for various box types to ship various products. However, workers cannot fold thousands of boxes manually in a day. As such, automatic BEMs are garnering greater attention. This study takes equipment operation into consideration as well as mechanical improvements in order to design a BEM that is able to outperform its conventional counterparts. We analyzed six dispatching rules – First In First Out (FIFO), Shortest Processing Time (SPT), Earliest Due Date (EDD), Setup Avoidance, EDD + SPT, and EDD + Setup Avoidance – to determine which one was most suitable for BEM operation. Consequently, SPT and Setup Avoidance were found to be the most critical rules, followed by EDD + Setup Avoidance, EDD + SPT, EDD, and FIFO. This hierarchy was valid for both our conventional BEM and our new flexible BEM from the viewpoint of processing time. We believe that this research can contribute to flexible BEM management, which has the potential to increase productivity and convenience.

Keywords: automation, box erecting machine, dispatching rule, setup time

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Authors: Yaa Asuaba Duopah, Lisa Moran, Khalifa Elmusharaf, Dervla Kelly

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Background: Research has identified a strong link between stress and drug use behaviours. Also, it has been established that the prolonged use of crack cocaine stimulates emotional, cognitive, neurological, and social changes. This paper examines the psychosocial stressors associated with crack cocaine use. Methodology: The study is qualitative and adopts a critical realist approach. Data was collected through 26 face-to-face, in-depth, semi-structured interviews with people who use crack cocaine. Study participants were recruited through two addiction services using purposive. Participants consisted of 15 males and 11 females between the ages of 24-57 years. Data were analysed using thematic analysis. Results: Cravings, financial hardship, family breakdown, and emotional stimulation were revealed as psychosocial stressors associated with crack cocaine use. Conclusion: Addressing the psychosocial stressors identified in this paper through targeted interventions and supportive policies is crucial for improving the well-being of persons who use crack cocaine. Collaboration between addiction, mental health, and support services is recommended to develop and deliver these interventions.

Keywords: psychological stress, substance misuse disorder, mental health, coping

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Authors: Medya Fathi

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When public transportation projects were delivered through design-bid-build and later design-build, governments found a serious issue: inadequate funding. With population growth, governments began to develop new arrangements in which the private sectors were involved to cut the financial burden. This arrangement, known as Public-Private Partnership (PPP), has its own risks; however, performance outputs can motivate or discourage its use. On top of such output's list are time and budget, which can be affected by the type of project delivery methods. Project completion within or ahead of schedule as well as within or under budget is among any owner’s objectives. With a higher application of PPP in the highway industry in the US and insufficient PPP research, the current study addresses the schedule and cost performance of PPP highway projects and determines which one outperforms the other. To meet this objective, after collecting performance data of all PPP projects, schedule growth and cost growth are calculated, and finally, statistical analysis is conducted to evaluate the PPP performance. The results and conclusions will be provided. This study can assist practitioners in applying PPP for transportation projects by showing its ability to save time and/or cost.

Keywords: cost, delivery method, highway, public-private partnership, schedule, transportation

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Authors: S. Tartaya, R. Bagtache, A. M. Djaballah, M. Trari

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Due to the increase in the trade of colored products and their applications in various fields such as cosmetic, food, textile, pharmaceutical industries, etc. Dyes constitute a large part of the contaminants in wastewater and cause serious damage in the environment and the aquatic system. Photocatalytic systems are highly efficient processes for treating wastewater in the presence of semiconductor photocatalysts. In this field, we report our contribution by synthesizing a potassium vanadium fluorophosphate compound KVPO4F (which is abbreviated KVPOF) by a simplified hydrothermal method at 180°C for 5 days. The as synthesized product has been characterized physically and photoelectrochemically. The indirect optical transition of 1.88 eV, determined from the diffuse reflectance, was assigned to the charge transfer. Moreover, the curve (C-2–E) of the KVPOF displayed n-type character of the semiconductor. Even more, interestingly, the photocatalytic performance was evaluated through the photo-degradation of cationic dye Methyl Violet (MV). An abatement of 61% was obtained after 6 h of irradiation under visible light.

Keywords: KVPO4F, photocatalysis, semiconductor, wastewater, environment

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Authors: Wiyanti Fransisca Simanullang, Shinya Yamanaka

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Grinding method was used to control the active site and to improve the specific surface area (SSA) of calcium oxide (CaO) derived from scallop shell as a sustainable resource. The dry grinding of CaO with acetone and tertiary butanol as a liquid additive was carried out using a planetary ball mill with a laboratory scale. The experiments were operated by stepwise addition with time variations to determine the grinding limit. The active site of CaO was measured by X-Ray Diffraction and FT-IR. The SSA variations of products with grinding time were measured by BET method. The morphology structure of CaO was observed by SEM. The use of liquid additive was effective for increasing the SSA and controlling the active site of CaO. SSA of CaO was increased in proportion to the amount of the liquid additive and the grinding time. The performance of CaO as a solid base catalyst for biodiesel production was tested in the transesterification reaction of used cooking oil to produce fatty acid methyl ester (FAME).

Keywords: active site, calcium oxide, grinding, specific surface area

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Authors: Marija Vicic

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The purpose of commercial credit regulation in an unified way under Law on Foreign Exchange Operations in Republic of Serbia allows an easier state monitoring of credit operations performed by non-professionals on foreign exchange market. By broadly defining the term “commercial credits“, the state (i.e. National Bank of Serbia) is given the authority to monitor the performance of all obligations under commercial contracts in which the obligations are not performed simultaneously. In the first part of the paper, the author analyses the economic gist of commercial credits with the purpose of giving an insight into their special treatment. The author examines the term „commercial credits“ given in Law on foreign exchange operations and the difference between financial credits and irregular commercial credits (exports and imports of goods and services deemed to be commercial credits) is particularly highlighted. In the second part, the author emphasizes the specifics of commercial credit contracts, especially the effects of special requests for the parties to these contracts to notify National Bank of Serbia and specific regulations regarding maturity of obligations under these commercial credits and the assignment and compensation of the said contracts.

Keywords: commercial credit, foreign exchange operations, commercial transactions, deferred payment, advance payment, (non) resident

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Authors: Nino Abesadze, Marine Mindorashvili, Nino Paresashvili

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The main purpose of the article is to make complex statistical analysis of tourist expenses of foreign visitors. We used mixed technique of selection that implies rules of random and proportional selection. Computer software SPSS was used to compute statistical data for corresponding analysis. Corresponding methodology of tourism statistics was implemented according to international standards. Important information was collected and grouped from the major Georgian airports. Techniques of statistical observation were prepared. A representative population of foreign visitors and a rule of selection of respondents were determined. We have a trend of growth of tourist numbers and share of tourists from post-soviet countries constantly increases. Level of satisfaction with tourist facilities and quality of service has grown, but still we have a problem of disparity between quality of service and prices. The design of tourist expenses of foreign visitors is diverse; competitiveness of tourist products of Georgian tourist companies is higher.

Keywords: tourist, expenses, methods, statistics, analysis

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Authors: P. Meethum, C. Suvanjumrat

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Many aluminum motorcycle parts produced by a high pressure die casting. Some parts such as fuel caps were a thin and complex shape. This part risked for porosities and blisters on surface if it only depended on an experience of mold makers for mold design. This research attempted to use CAST-DESIGNER software simulated the high pressure die casting process with the same process parameters of a motorcycle fuel cap production. The simulated results were compared with fuel cap products and expressed the same porosity and blister locations on cap surface. An average of absolute difference of simulated results was obtained 0.094 mm when compared the simulated porosity and blister defect sizes on the fuel cap surfaces with the experimental micro photography. This comparison confirmed an accuracy of software and will use the setting parameters to improve fuel cap molds in the further work.

Keywords: aluminum, die casting, fuel cap, motorcycle

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Authors: Pham Quang Huy

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State budget is considered as an effective tool for controlling, adjusting and regulating the market economy of any countries. To ensure that the activities of the state in the fields of politics, economy and society has been efficiency, it requires major sources of certain budget. These financial funds are formed from tax revenues and tax revenues beyond. Therefore, the Governments need to have an accounting regime to manage the receipt, expenditure which are suitable for recording a full range of items. From that, it can help to increase the transparency and accountability in budget system. One of the main requirements in Vietnamese policies is to improve that accounting system of revenues and expenditures which can provide many reports to meet the information required of government and users, as well as directions to the trends of international standards requirements. By using quantitative research methods and analytical models to exploring factors, the main purpose of this article is to identify the factors affecting budget accounting and providing some direction for Vietnamese public sector in the future. The results indicated that Vietnam budget accounting has been impacted by seven factors and aims to implement three main orientations in the public sector units.

Keywords: state budget, accounting, IPSAS, budget management, government, public sector

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Authors: Mohammad Alawairdhi

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Customer Relationship Management (CRM) started gaining attention as late as the 1990s, and since then efforts are ongoing to define the domain’s precise specifications. There is yet no single agreed upon definition. However, a predominant majority perceives CRM as a mechanism for enhancing interaction with customers, thereby strengthening the relationship between a business and its clients. From the perspective of Information Technology (IT) companies, CRM systems can be viewed as facilitating software products or services to automate the marketing, selling and servicing functions of an organization. In this paper, we have proposed a Bluetooth enabled CRM system for small- and medium-scale organizations. In the proposed system, Bluetooth technology works as an automatic identification token in addition to its common use as a communication channel. The system comprises a server side accompanied by a user-interface support for both client and server sides. The system has been tested in two environments and users have expressed ease of use, convenience and understandability as major advantages of the proposed solution.

Keywords: customer relationship management, CRM, bluetooth, automatic identification token

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Authors: Ajay Kumar Sarathe, Abhinay Kumar

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Production of quality products required for specific engineering applications is an important issue. The roughness of the surface plays an important role in the quality of the product by using appropriate machining parameters to eliminate wastage due to over machining. To increase the quality of the surface, the optimum machining parameter setting is crucial during the machining operation. The effect of key machining parameters- spindle speed, feed rate, and depth of cut on surface roughness has been evaluated. Experimental work was carried out using High Speed Steel tool and AlSI 1018 as workpiece material. In this study, the predictive model has been developed using Box-Behnken Design. An experimental investigation has been carried out for this work using BBD for three factors and observed that the predictive model of Ra value is closed to predictive value with a marginal error of 2.8648 %. Developed model establishes a correlation between selected key machining parameters that influence the surface roughness in a AISI 1018. F

Keywords: ANOVA, BBD, optimisation, response surface methodology

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Authors: Marcin Dębowski, Marcin Zieliński, Mirosław Krzemieniewski

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This publication presents a reactor designed for methane fermentation of organic substrates. The design is based on rotating cellular cylinders connected to a biomass feeder and an ultrasonic generator. This allows for simultaneous mixing and partial disintegration of the biomass, as well as stimulating higher metabolic rates within the microorganisms. Such a design allows from 2-fold to 14-fold reduction of power usage when compared to conventional mixing systems. The sludge does not undergo mechanical deformation during the mixing process, which improves substrate biodegradation efficiency by 10-15%. Cavitation occurs near the surface of the rods, partially releasing the biomass and separating it from the destroyed microorganisms. Biogas is released further away from the cellular cylinder rods due to the effect of the ultrasonic waves, in addition to increased biochemical activity of the microorganisms and increased exchange of the nutrient medium with metabolic products, which results in biogas production increase by about 15%.

Keywords: methane fermentation, bioreactors, biomass, mixing system

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Authors: Hamid Reza Mahdipoor, Mehdi Bahrami, Mohammad Bodaghi, Seyed Ali Akbar Mansoori

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Nowadays, with stricter limitations to reduce emissions, considerable penalties are imposed if pollution limits are exceeded. Therefore, refineries, along with focusing on improving the quality of their products, are also focused on producing products with the least environmental impact. The duty of the sulfur recovery unit (SRU) is to convert H₂S gas coming from the upstream units to elemental sulfur and minimize the burning of sulfur compounds to SO₂. The Claus process is a common process for converting H₂S to sulfur, including a reaction furnace followed by catalytic reactors and sulfur condensers. In addition to a Claus section, SRUs usually consist of a tail gas treatment (TGT) section to decrease the concentration of SO₂ in the flue gas below the emission limits. To operate an SRU properly, the flow rate of combustion air to the reaction furnace must be adjusted so that the Claus reaction is performed according to stoichiometry. Accurate control of the air demand leads to an optimum recovery of sulfur during the flow and composition fluctuations in the acid gas feed. Therefore, the major control system in the SRU is the air demand control loop, which includes a feed-forward control system based on predetermined feed flow rates and a feed-back control system based on the signal from the tail gas online analyzer. The use of online analyzers requires compliance with the installation and operation instructions. Unfortunately, most of these analyzers in Iran are out of service for different reasons, like the low importance of environmental issues and a lack of access to after-sales services due to sanctions. In this paper, an SRU in Iran was simulated and calibrated using industrial experimental data. Afterward, the effect of the malfunction of the online analyzer on the performance of SRU was investigated using the calibrated simulation. The results showed that an increase in the SO₂ concentration in the tail gas led to an increase in the temperature of the reduction reactor in the TGT section. This increase in temperature caused the failure of TGT and increased the concentration of SO₂ from 750 ppm to 35,000 ppm. In addition, the lack of a control system for the adjustment of the combustion air caused further increases in SO₂ emissions. In some processes, the major variable cannot be controlled directly due to difficulty in measurement or a long delay in the sampling system. In these cases, a secondary variable, which can be measured more easily, is considered to be controlled. With the correct selection of this variable, the main variable is also controlled along with the secondary variable. This strategy for controlling a process system is referred to as inferential control" and is considered in this paper. Therefore, a sensitivity analysis was performed to investigate the sensitivity of other measurable parameters to input disturbances. The results revealed that the output temperature of the first Claus reactor could be used for inferential control of the combustion air. Applying this method to the operation led to maximizing the sulfur recovery in the Claus section.

Keywords: sulfur recovery, online analyzer, inferential control, SO₂ emission

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Authors: Nesreddine Djafar Henni, Nassim Djedoui, Rachid Chebili

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Recent decades have witnessed significant efforts being made to optimize different types of structures and components. The concept of cost optimization in reinforced concrete structures, which aims at minimizing financial resources while ensuring maximum building safety, comprises multiple materials, and the objective function for their optimal design is derived from the construction cost of the steel as well as concrete that significantly contribute to the overall weight of reinforced concrete (RC) structures. To achieve this objective, this work has been devoted to optimizing the structural design of 3D RC frame buildings which integrates, for the first time, the Algerian regulations. Three different test examples were investigated to assess the efficiency of our work in optimizing RC frame buildings. The hybrid GWOPSO algorithm is used, and 30000 generations are made. The cost of the building is reduced by iteration each time. Concrete and reinforcement bars are used in the building cost. As a result, the cost of a reinforced concrete structure is reduced by 30% compared with the initial design. This result means that the 3D cost-design optimization of the framed structure is successfully achieved.

Keywords: optimization, automation, API, Malab, RC structures

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Authors: Avinash Malladhi

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Forensic accounting is a specialized field that involves the application of accounting principles, investigative skills, and legal knowledge to detect and prevent fraud. With the rise of big data and technological advancements, artificial intelligence (AI) and machine learning (ML) algorithms have emerged as powerful tools for forensic accountants to enhance their fraud detection capabilities. In this paper, we review and analyze various AI/ML algorithms that are commonly used in forensic accounting, including supervised and unsupervised learning, deep learning, natural language processing Convolutional Neural Networks (CNNs), Recurrent Neural Networks (RNNs), Support Vector Machines (SVMs), Decision Trees, and Random Forests. We discuss their underlying principles, strengths, and limitations and provide empirical evidence from existing research studies demonstrating their effectiveness in detecting financial fraud. We also highlight potential ethical considerations and challenges associated with using AI/ML in forensic accounting. Furthermore, we highlight the benefits of these technologies in improving fraud detection and prevention in forensic accounting.

Keywords: AI, machine learning, forensic accounting & fraud detection, anti money laundering, Benford's law, fraud triangle theory

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Authors: Usman Yakubu, Muktar Haruna

Abstract:

The paper examines the impact of the audit committee on the earning quality of the listed consumer goods sector in Nigeria. The study used data collected from annual reports and accounts of the 13 sampled companies for the periods 2007 to 2018. Data were analyzed by means of descriptive statistics to provide summary statistics for the variables; also, correlation analysis was carried out using the Pearson correlation technique for the correlation between the dependent and independent variables. Regression was employed using the Generalized Least Square technique since the data has both time series and cross sectional attributes (panel data). It was found out that the audit committee had a positive and significant influence on the earning quality in the listed consumer goods companies in Nigeria. Thus, the study recommends that competency and personal integrity should be the worthwhile attributes to be considered while constituting the committee; this could enhance the quality of accounting information. In addition to that majority of the committee members should be independent directors in order to allow a high level of independency to be exercised.

Keywords: earning quality, corporate governance, audit committee, financial reporting

Procedia PDF Downloads 154

Authors: Ghazi Faisal Najmuldeen, Noridah Abdullah, Mimi Sakinah

Abstract:

Bioethanol is an alcohol made by fermentation, mostly from carbohydrates, Cellulosic biomass, derived from non-food sources, such as castor shell waste, is also being developed as a feedstock for ethanol production Cellulose extracted from biomass sources is considered the future feedstock for many products due to the availability and eco-friendly nature of cellulose. In this study, castor shell (CS) biowaste resulted from the extraction of Castor oil from castor seeds was evaluated as a potential source of cellulose. The cellulose was extracted after pretreatment process was done on the CS. The pretreatment process began with the removal of other extractives from CS, then an alkaline treatment, bleaching process with hydrogen peroxide, and followed by a mixture of acetic and nitric acids. CS cellulose was analysed by infrared absorption spectroscopy (FTIR), scanning electron microscopy (SEM), X-ray diffraction (XRD), and thermogravimetric analysis (TGA). The result showed that the overall process was adequate to produce cellulose with high purity and crystallinity from CS waste. The cellulose was then hydrolyzed to produce glucose and then fermented to bioethanol.

Keywords: bioethanol, castor shell, cellulose, biowaste

Procedia PDF Downloads 213

Authors: Mohamed Abdullah Ahmed

Abstract:

In a study of chickpea protein isolate (CPI) preparation, the wet alkaline extraction was carried out. The objectives were to determine the optimal extracting conditions of CPI and apply CPI into a sponge cake recipe to replace egg and make acceptable product. The design used in extraction was a central composite design. The response surface methodology was preferred to graphically express the relationship between extraction time and pH with the output variables of percent yield and protein content of CPI. It was noted that optimal extracting conditions were 60 min and pH 10.5 resulting in 90.07% protein content and 89.15% yield of CPI. The protein isolate (CPI) could be incorporated in cake to 20% without adversely affecting the cake physical properties such as cake hardness and sensory attributes. The higher protein content in cake was corresponding to the amount of CPI added. Therefore, adding CPI can significantly (p<0.05) increase protein content in cake. However, sensory evaluation showed that adding more than 20% of CPI decreased the overall acceptability. The results of this investigation could be used as a basic knowledge of CPI utilization in other food products.

Keywords: chick bean protein isolate, sponge cake, utilization, sponge

Procedia PDF Downloads 348