Search results for: maximum inventory
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 4847

Search results for: maximum inventory

1427 Characterizing Surface Machining-Induced Local Deformation Using Electron Backscatter Diffraction

Authors: Wenqian Zhang, Xuelin Wang, Yujin Hu, Siyang Wang

Abstract:

The subsurface layer of a component plays a significant role in its service performance. Any surface mechanical process during fabrication can introduce a deformed layer near the surface, which can be related to the microstructure alteration and strain hardening, and affects the mechanical properties and corrosion resistance of the material. However, there exists a great difficulty in determining the subsurface deformation induced by surface machining. In this study, electron backscatter diffraction (EBSD) was used to study the deformed layer of surface milled 316 stainless steel. The microstructure change was displayed by the EBSD maps and characterized by misorientation variation. The results revealed that the surface milling resulted in heavily nonuniform deformations in the subsurface layer and even in individual grains. The direction of the predominant grain deformation was about 30-60 deg to the machined surface. Moreover, a local deformation rate (LDR) was proposed to quantitatively evaluate the local deformation degree. Both of the average and maximum LDRs were utilized to characterize the deformation trend along the depth direction. It was revealed that the LDR had a strong correlation with the development of grain and sub-grain boundaries. In this work, a scan step size of 1.2 μm was chosen for the EBSD measurement. A LDR higher than 18 deg/μm indicated a newly developed grain boundary, while a LDR ranged from 2.4 to 18 deg/μm implied the generation of a sub-grain boundary. And a lower LDR than 2.4 deg/μm could only introduce a slighter deformation and no sub-grain boundary was produced. According to the LDR analysis with the evolution of grain or sub grain boundaries, the deformed layer could be classified into four zones: grain broken layer, seriously deformed layer, slightly deformed layer and non-deformed layer.

Keywords: surface machining, EBSD, subsurface layer, local deformation

Procedia PDF Downloads 331
1426 Deciphering Electrochemical and Optical Properties of Folic Acid for the Applications of Tissue Engineering and Biofuel Cell

Authors: Sharda Nara, Bansi Dhar Malhotra

Abstract:

Investigation of the vitamins as an electron transfer mediator could significantly assist in merging the area of tissue engineering and electronics required for the implantable therapeutic devices. The present study report that the molecules of folic acid released by Providencia rettgeri via fermentation route under the anoxic condition of the microbial fuel cell (MFC) exhibit characteristic electrochemical and optical properties, as indicated by absorption spectroscopy, photoluminescence (PL), and cyclic voltammetry studies. The absorption spectroscopy has depicted an absorption peak at 263 nm with a small bulge around 293 nm on day two of bacterial culture, whereas an additional peak was observed at 365 nm on the twentieth day. Furthermore, the PL spectra has indicated that the maximum emission occurred at various wavelengths 420, 425, 440, and 445 nm when excited by 310, 325, 350, and 365 nm. The change of emission spectra with varying excitation wavelength might be indicating the presence of tunable optical bands in the folic acid molecules co-related with the redox activity of the molecules. The results of cyclic voltammetry studies revealed that the oxidation and reduction occurred at 0.25V and 0.12V, respectively, indicating the electrochemical behavior of the folic acid. This could be inferred that the released folic acid molecules in a MFC might undergo inter as well as intra molecular electron transfer forming different intermediate states while transferring electrons to the electrode surface. Synchronization of electrochemical and optical properties of folic acid molecules could be potentially promising for the designing of electroactive scaffold and biocompatible conductive surface for the applications of tissue engineering and biofuel cells, respectively.

Keywords: biofuel cell, electroactivity, folic acid, tissue engineering

Procedia PDF Downloads 131
1425 Salinity Reduction from Saharan Brackish Water by Fluoride Removal on Activated Natural Materials: A Comparative Study

Authors: Amina Ramadni, Safia Taleb, André Dératani

Abstract:

The present study presents, firstly, to characterize the physicochemical quality of brackish groundwater of the Terminal Complex (TC) from the region of Eloued-souf and to investigate the presence of fluoride, and secondly, to study the comparison of adsorbing power of three materials, such as (activated alumina AA, sodium clay SC and hydroxyapatite HAP) against the groundwater in the region of Eloued-souf. To do this, a sampling campaign over 16 wells and consumer taps was undertaken. The results show that the groundwater can be characterized by very high fluoride content and excessive mineralization that require in some cases, specific treatment before supply. The study of adsorption revealed removal efficiencies fluoride by three adsorbents, maximum adsorption is achieved after 45 minutes at 90%, 83.4% and 73.95%, and with an adsorbed fluoride content of 0.22 mg/L, 0.318 mg/L and 0.52 mg/L for AA, HAP and SC, respectively. The acidity of the medium significantly affects the removal fluoride. Results deducted from the adsorption isotherms also showed that the retention follows the Langmuir model. The adsorption tests by adsorbent materials show that the physicochemical characteristics of brackish water are changed after treatment. The adsorption mechanism is an exchange between the OH- ions and fluoride ions. Three materials are proving to be effective adsorbents for fluoride removal that could be developed into a viable technology to help reduce the salinity of the Saharan hyper-fluorinated waters. Finally, a comparison between the results obtained from the different adsorbents allowed us to conclude that the defluoridation by AA is the process of choice for many waters of the region of Eloued-souf, because it was shown to be a very interesting and promising technique.

Keywords: fluoride removal, hydrochemical characterization of groundwater, natural materials, nanofiltration

Procedia PDF Downloads 217
1424 Design and Manufacture of a Hybrid Gearbox Reducer System

Authors: Ahmed Mozamel, Kemal Yildizli

Abstract:

Due to mechanical energy losses and a competitive of minimizing these losses and increases the machine efficiency, the need for contactless gearing system has raised. In this work, one stage of mechanical planetary gear transmission system integrated with one stage of magnetic planetary gear system is designed as a two-stage hybrid gearbox system. The permanent magnets internal energy in the form of the magnetic field is used to create meshing between contactless magnetic rotors in order to provide self-system protection against overloading and decrease the mechanical loss of the transmission system by eliminating the friction losses. Classical methods, such as analytical, tabular method and the theory of elasticity are used to calculate the planetary gear design parameters. The finite element method (ANSYS Maxwell) is used to predict the behaviors of a magnetic gearing system. The concentric magnetic gearing system has been modeled and analyzed by using 2D finite element method (ANSYS Maxwell). In addition to that, design and manufacturing processes of prototype components (a planetary gear, concentric magnetic gear, shafts and the bearings selection) of a gearbox system are investigated. The output force, the output moment, the output power and efficiency of the hybrid gearbox system are experimentally evaluated. The viability of applying a magnetic force to transmit mechanical power through a non-contact gearing system is presented. The experimental test results show that the system is capable to operate continuously within the range of speed from 400 rpm to 3000 rpm with the reduction ratio of 2:1 and maximum efficiency of 91%.

Keywords: hybrid gearbox, mechanical gearboxes, magnetic gears, magnetic torque

Procedia PDF Downloads 152
1423 Drought Risk Analysis Using Neural Networks for Agri-Businesses and Projects in Lejweleputswa District Municipality, South Africa

Authors: Bernard Moeketsi Hlalele

Abstract:

Drought is a complicated natural phenomenon that creates significant economic, social, and environmental problems. An analysis of paleoclimatic data indicates that severe and extended droughts are inevitable part of natural climatic circle. This study characterised drought in Lejweleputswa using both Standardised Precipitation Index (SPI) and neural networks (NN) to quantify and predict respectively. Monthly 37-year long time series precipitation data were obtained from online NASA database. Prior to the final analysis, this dataset was checked for outliers using SPSS. Outliers were removed and replaced by Expectation Maximum algorithm from SPSS. This was followed by both homogeneity and stationarity tests to ensure non-spurious results. A non-parametric Mann Kendall's test was used to detect monotonic trends present in the dataset. Two temporal scales SPI-3 and SPI-12 corresponding to agricultural and hydrological drought events showed statistically decreasing trends with p-value = 0.0006 and 4.9 x 10⁻⁷, respectively. The study area has been plagued with severe drought events on SPI-3, while on SPI-12, it showed approximately a 20-year circle. The concluded the analyses with a seasonal analysis that showed no significant trend patterns, and as such NN was used to predict possible SPI-3 for the last season of 2018/2019 and four seasons for 2020. The predicted drought intensities ranged from mild to extreme drought events to come. It is therefore recommended that farmers, agri-business owners, and other relevant stakeholders' resort to drought resistant crops as means of adaption.

Keywords: drought, risk, neural networks, agri-businesses, project, Lejweleputswa

Procedia PDF Downloads 126
1422 The Effect of the Archeological and Architectural Nature of the Cities on the Design of Public Transportation Vehicles

Authors: Mohamed Moheyeldin Mahmoud

Abstract:

Various Islamic, Coptic and Jewish archeological places are located in many Egyptian neighborhoods such as Alsayeda zainab, Aldarb Alahmar, Algammaleya and many other in which they are daily exposed to a great traffic intensity causing vibrations. Vibrations could be stated as one of the most important challenges that face the archeological buildings and threaten their survival. The impact of vibrations varies according to the nature of the soil, nature and building conditions, how far the source of vibration is and the period of exposure. Traffic vibrations could be also stated as one of the most common types of vibrations having the greatest impact on buildings and archaeological installations. These vibrations result from the way that the vehicles act with different types of roads which vary according to the shape, nature, and type of obstacles. Other elements concerning the vehicle itself such as speed, weight, and load have a direct impact on the vibrations resulting from the vehicle movement that couldn't be neglected. The research aims to determine some of the requirements that must be observed when designing the public means of transport operating in the archaeological areas, in order to preserve the archaeological nature of the place. The research concludes that light weight slow motion vehicles should be used (25-50 km/h at maximum) having a multi-leaf steel spring suspension system instead of having an air-bag one should be used in order to reduce generated vibrations that could destroy the archeological buildings. Isolation layers could be used in the engine chamber in order to reduce the resulting noise causing vibrations. Electrically operated engines that use solar photovoltaic cells as a source of electricity could be used instead of gas ones in order to reduce the resulting engine noise.

Keywords: archeological, design, isolation layers, suspension, vibrations

Procedia PDF Downloads 191
1421 Experimental Study of Flow Characteristics for a Cylinder with Respect to Attached Flexible Strip Body of Various Reynolds Number

Authors: S. Teksin, S. Yayla

Abstract:

The aim of the present study was to investigate details of flow structure in downstream of a circular cylinder base mounted on a flat surface in a rectangular duct with the dimensions of 8000 x 1000 x 750 mm in deep water flow for the Reynolds number 2500, 5000 and 7500. A flexible strip was attached to behind the cylinder and compared the bare body. Also, it was analyzed that how boundary layer affects the structure of flow around the cylinder. Diameter of the cylinder was 60 mm and the length of the flexible splitter plate which had a certain modulus of elasticity was 150 mm (L/D=2.5). Time-averaged velocity vectors, vortex contours, streamwise and transverse velocity components were investigated via Particle Image Velocimetry (PIV). Velocity vectors and vortex contours were displayed through the sections in which boundary layer effect was not present. On the other hand, streamwise and transverse velocity components were monitored for both cases, i.e. with and without boundary layer effect. Experiment results showed that the vortex formation occured in a larger area for L/D=2.5 and the point where the vortex was maximum from the base of the cylinder was shifted. Streamwise and transverse velocity component contours were symmetrical with reference to the center of the cylinder for all cases. All Froud numbers based on the Reynolds numbers were quite smaller than 1. The flow characteristics of velocity component values of attached circular cylinder arrangement decreased approximately twenty five percent comparing to bare cylinder case.

Keywords: partical image velocimetry, elastic plate, cylinder, flow structure

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1420 A Study on the Effect of Cod to Sulphate Ratio on Performance of Lab Scale Upflow Anaerobic Sludge Blanket Reactor

Authors: Neeraj Sahu, Ahmad Saadiq

Abstract:

Anaerobic sulphate reduction has the potential for being effective and economically viable over conventional treatment methods for the treatment of sulphate-rich wastewater. However, a major challenge in anaerobic sulphate reduction is the diversion of a fraction of organic carbon towards methane production and some minor problem such as odour problems, corrosion, and increase of effluent chemical oxygen demand. A high-rate anaerobic technology has encouraged researchers to extend its application to the treatment of complex wastewaters with relatively low cost and energy consumption compared to physicochemical methods. Therefore, the aim of this study was to investigate the effects of COD/SO₄²⁻ ratio on the performance of lab scale UASB reactor. A lab-scale upflow anaerobic sludge blanket (UASB) reactor was operated for 170 days. In which first 60 days, for successful start-up with acclimation under methanogenesis and sulphidogenesis at COD/SO₄²⁻ of 18 and were operated at COD/SO₄²⁻ ratios of 12, 8, 4 and 1 to evaluate the effects of the presence of sulfate on the reactor performance. The reactor achieved maximum COD removal efficiency and biogas evolution at the end of acclimation (control). This phase lasted 53 days with 89.5% efficiency. The biogas was 0.6 L/d at (OLR) of 1.0 kg COD/m³d when it was treating synthetic wastewater with effective volume of reactor as 2.8 L. When COD/SO₄²⁻ ratio changed from 12 to 1, slight decrease in COD removal efficiencies (76.8–87.4%) was observed, biogas production decreased from 0.58 to 0.32 L/d, while the sulfate removal efficiency increased from 42.5% to 72.7%.

Keywords: anaerobic, chemical oxygen demand, organic loading rate, sulphate, up-flow anaerobic sludge blanket reactor

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1419 Biodegradation of Direct Red 23 by Bacterial Consortium Isolated from Dye Contaminated Soil Using Sequential Air-lift Bioreactor

Authors: Lata Kumari Dhanesh Tiwary, Pradeep Kumar Mishra

Abstract:

The effluent coming from various industries such as textile, carpet, food, pharmaceutical and many other industries is big challenge due to its recalcitrant and xenobiotiocs in nature. Recently, biodegradation of dye wastewater through biological means was widely used due to eco-friendly and cost effective with the higher percentage of removal of dye from wastewater. The present study deals with the biodegradation and decolourization of Direct Red 23 dye using indigenously isolated bacterial consortium. The bacterial consortium was isolated from soil sample from dye contaminated site near a cluster of Carpet industries of Bhadohi, Uttar Pradesh, India. The bacterial strain formed consortia were identified and characterized by morphological, biochemical and 16S rRNA gene sequence analysis. The bacterial strain mainly Staphylococcus saprophyticus strain BHUSS X3 (KJ439576), Microbacterium sp. BHUMSp X4 (KJ740222) and Staphylococcus saprophyticus strain BHUSS X5 (KJ439576) were used as consortia for further studies of dye decolorization. Experimental investigations were made in a Sequencing Air- lift bioreactor using the synthetic solution of Direct Red 23 dye by optimizing various parameters for efficient degradation of dye. The effect of several operating parameters such as flow rate, pH, temperature, initial dye concentration and inoculums size on removal of dye was investigated. The efficiency of isolated bacterial consortia from dye contaminated area in Sequencing Air- lift Bioreactor with different concentration of dye between 100-1200 mg/l at different hydraulic rate (HRTs) 26h and 10h. The maximum percentage of dye decolourization 98% was achieved when operated at HRT of 26h. The percentage of decolourization of dye was confirmed by using UV-Vis spectrophotometer and HPLC.

Keywords: carpet industry, bacterial consortia, sequencing air-lift bioreactor

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1418 Productivity and Nutrient Uptake of Cotton as Influenced by Application of Organic Nitrification Inhibitors and Fertilizer Level

Authors: Hemlata Chitte, Anita Chorey, V. M. Bhale, Bharti Tijare

Abstract:

A field experiment was conducted during kharif season of 2013-14 at Agronomy research farm, Dr. PDKV, Akola, to study the productivity and nitrogen use efficiency in cotton using organic nitrification inhibitors. The experiment was laid out in factorial randomized block design with three replications each having nine treatment combinations comprising three fertilizer levels viz., 75% RDF (F1), 100% RDF (F2) and 125% RDF (F3) and three nitrification inhibitors viz., neem cake @ 300 kgha-1 (N1), karanj cake @ 300 kgha-1 (N2) and control (N3). The result showed that various growth attributes viz., plant height, number of functional leaves plant-1, monopodial and sympodial branches and leaf area plant-1(dm2) were maximum in fertilizer level 125% RDF over fertilizer level 75% RDF and which at par with 100% RDF. In case of yield attributes and yield, number of bolls per plant, Seed cotton yield and stalk yield kg ha-1 significantly higher in fertilizer level 125% RDF over 100% RDF and 75% RDF. Uptake of NPK kg ha-1 after harvest of cotton crop was significantly higher in fertilizer level 125% RDF over 100% RDF and 75% RDF. Significantly highest nitrogen use efficiency was recorded with fertilizer level 75 % RDF as compared to 100 % RDF and lowest nitrogen use efficiency was recorded with 125% RDF level. Amongst nitrification inhibitors, karanj cake @ 300 kg ha-1 increases potentiality of growth characters, yield attributes, uptake of NPK and NUE as compared to control and at par with neem cake @ 300 kgha-1. Interaction effect between fertilizer level and nitrification inhibitors were found to be non significant at all growth attributes and uptake of nutrient but was significant in respect of seed cotton yield.

Keywords: cotton, fertilizer level, nitrification inhibitor and nitrogen use efficiency, nutrient uptake

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1417 Characteristing Aquifer Layers of Karstic Springs in Nahavand Plain Using Geoelectrical and Electromagnetic Methods

Authors: A. Taheri Tizro, Rojin Fasihi

Abstract:

Geoelectrical method is one of the most effective tools in determining subsurface lithological layers. The electromagnetic method is also a newer method that can play an important role in determining and separating subsurface layers with acceptable accuracy. In the present research, 10 electromagnetic soundings were collected in the upstream of 5 karstic springs of Famaseb, Faresban, Ghale Baroodab, Gian and Gonbad kabood in Nahavand plain of Hamadan province. By using the emerging data, the belectromagnetic logs were prepared at different depths and compared with 5 logs of the geoelectric method. The comparison showed that the value of NRMSE in the geoelectric method for the 5 springs of Famaseb, Faresban, Ghale Baroodab, Gian and Gonbad kabood were 7.11, 7.50, respectively. It is 44.93, 3.99, and 2.99, and in the electromagnetic method, the value of this coefficient for the investigated springs is about 1.4, 1.1, 1.2, 1.5, and 1.3, respectively. In addition to the similarity of the results of the two methods, it is found that, the accuracy of the electromagnetic method based on the NRMSE value is higher than the geoelectric method. The advantage of the electromagnetic method compared to geoelectric is on less time consuming and its cost prohibitive. The depth to water table is the final result of this research work , which showed that in the springs of Famaseb, Faresban, Ghale Baroodab, Gian and Gonbad kabood, having depth of about 6, 20, 10, 2 36 meters respectively. The maximum thickness of the aquifer layer was estimated in Gonbad kabood spring (36 meters) and the lowest in Gian spring (2 meters). These results can be used to identify the water potential of the region in order to better manage water resources.

Keywords: karst spring, geoelectric, aquifer layers, nahavand

Procedia PDF Downloads 70
1416 Simplified Stress Gradient Method for Stress-Intensity Factor Determination

Authors: Jeries J. Abou-Hanna

Abstract:

Several techniques exist for determining stress-intensity factors in linear elastic fracture mechanics analysis. These techniques are based on analytical, numerical, and empirical approaches that have been well documented in literature and engineering handbooks. However, not all techniques share the same merit. In addition to overly-conservative results, the numerical methods that require extensive computational effort, and those requiring copious user parameters hinder practicing engineers from efficiently evaluating stress-intensity factors. This paper investigates the prospects of reducing the complexity and required variables to determine stress-intensity factors through the utilization of the stress gradient and a weighting function. The heart of this work resides in the understanding that fracture emanating from stress concentration locations cannot be explained by a single maximum stress value approach, but requires use of a critical volume in which the crack exists. In order to understand the effectiveness of this technique, this study investigated components of different notch geometry and varying levels of stress gradients. Two forms of weighting functions were employed to determine stress-intensity factors and results were compared to analytical exact methods. The results indicated that the “exponential” weighting function was superior to the “absolute” weighting function. An error band +/- 10% was met for cases ranging from a steep stress gradient in a sharp v-notch to the less severe stress transitions of a large circular notch. The incorporation of the proposed method has shown to be a worthwhile consideration.

Keywords: fracture mechanics, finite element method, stress intensity factor, stress gradient

Procedia PDF Downloads 135
1415 Optimization Technique for the Contractor’s Portfolio in the Bidding Process

Authors: Taha Anjamrooz, Sareh Rajabi, Salwa Bheiry

Abstract:

Selection between the available projects in bidding processes for the contractor is one of the essential areas to concentrate on. It is important for the contractor to choose the right projects within its portfolio during the tendering stage based on certain criteria. It should align the bidding process with its origination strategies and goals as a screening process to have the right portfolio pool to start with. Secondly, it should set the proper framework and use a suitable technique in order to optimize its selection process for concertation purpose and higher efforts during the tender stage with goals of success and winning. In this research paper, a two steps framework proposed to increase the efficiency of the contractor’s bidding process and the winning chance of getting the new projects awarded. In this framework, initially, all the projects pass through the first stage screening process, in which the portfolio basket will be evaluated and adjusted in accordance with the organization strategies to the reduced version of the portfolio pool, which is in line with organization activities. In the second stage, the contractor uses linear programming to optimize the portfolio pool based on available resources such as manpower, light equipment, heavy equipment, financial capability, return on investment, and success rate of winning the bid. Therefore, this optimization model will assist the contractor in utilizing its internal resource to its maximum and increase its winning chance for the new project considering past experience with clients, built-relation between two parties, and complexity in the exertion of the projects. The objective of this research will be to increase the contractor's winning chance in the bidding process based on the success rate and expected return on investment.

Keywords: bidding process, internal resources, optimization, contracting portfolio management

Procedia PDF Downloads 142
1414 A Quinary Coding and Matrix Structure Based Channel Hopping Algorithm for Blind Rendezvous in Cognitive Radio Networks

Authors: Qinglin Liu, Zhiyong Lin, Zongheng Wei, Jianfeng Wen, Congming Yi, Hai Liu

Abstract:

The multi-channel blind rendezvous problem in distributed cognitive radio networks (DCRNs) refers to how users in the network can hop to the same channel at the same time slot without any prior knowledge (i.e., each user is unaware of other users' information). The channel hopping (CH) technique is a typical solution to this blind rendezvous problem. In this paper, we propose a quinary coding and matrix structure-based CH algorithm called QCMS-CH. The QCMS-CH algorithm can guarantee the rendezvous of users using only one cognitive radio in the scenario of the asynchronous clock (i.e., arbitrary time drift between the users), heterogeneous channels (i.e., the available channel sets of users are distinct), and symmetric role (i.e., all users play a same role). The QCMS-CH algorithm first represents a randomly selected channel (denoted by R) as a fixed-length quaternary number. Then it encodes the quaternary number into a quinary bootstrapping sequence according to a carefully designed quaternary-quinary coding table with the prefix "R00". Finally, it builds a CH matrix column by column according to the bootstrapping sequence and six different types of elaborately generated subsequences. The user can access the CH matrix row by row and accordingly perform its channel, hoping to attempt rendezvous with other users. We prove the correctness of QCMS-CH and derive an upper bound on its Maximum Time-to-Rendezvous (MTTR). Simulation results show that the QCMS-CH algorithm outperforms the state-of-the-art in terms of the MTTR and the Expected Time-to-Rendezvous (ETTR).

Keywords: channel hopping, blind rendezvous, cognitive radio networks, quaternary-quinary coding

Procedia PDF Downloads 91
1413 Effects of Channel Orientation on Heat Transfer in a Rotating Rectangular Channel with Jet Impingement Cooling and Film Coolant Extraction

Authors: Hua Li, Hongwu Deng

Abstract:

The turbine blade's leading edge is usually cooled by jet impingement cooling technology due to the heaviest heat load. For a rotating turbine blade, however, the channel orientation (β, the angle between the jet direction and the rotating plane) could play an important role in influencing the flow field and heat transfer. Therefore, in this work, the effects of channel orientation (from 90° to 180°) on heat transfer in a jet impingement cooling channel are experimentally investigated. Furthermore, the investigations are conducted under an isothermal boundary condition. Both the jet-to-target surface distance and jet-to-jet spacing are three times the jet hole diameter. The jet Reynolds number is 5,000, and the maximum jet rotation number reaches 0.24. The results show that the rotation-induced variations of heat transfer are different in each channel orientation. In the cases of 90°≤β≤135°, a vortex generated in the low-radius region of the supply channel changes the mass-flowrate distribution in each jet hole. Therefore, the heat transfer in the low-radius region decreases with the rotation number, whereas the heat transfer in the high-radius region increases, indicating that a larger temperature gradient in the radial direction could appear in the turbine blade's leading edge. When 135°<β≤180°; however, the heat transfer of the entire stagnant zone decreases with the rotation number. The rotation-induced jet deflection is the primary factor that weakens the heat transfer, and jets cannot reach the target surface at high rotation numbers. For the downstream regions, however, the heat transfer is enhanced by 50%-80% in every channel orientation because the dead zone is broken by the rotation-induced secondary flow in the impingement channel.

Keywords: heat transfer, jet impingement cooling, channel orientation, high rotation number, isothermal boundary

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1412 Influences of Plunge Speed on Axial Force and Temperature of Friction Stir Spot Welding in Thin Aluminum A1100

Authors: Suwarsono, Ario S. Baskoro, Gandjar Kiswanto, Budiono

Abstract:

Friction Stir Welding (FSW) is a relatively new technique for joining metal. In some cases on aluminum joining, FSW gives better results compared with the arc welding processes, including the quality of welds and produces less distortion.FSW welding process for a light structure and thin materials requires small forces as possible, to avoid structure deflection. The joining process on FSW occurs because of melting temperature and compressive forces, the temperature generation of caused by material deformation and friction between the cutting tool and material. In this research, High speed rotation of spindle was expected to reduce the force required for deformation. The welding material was Aluminum A1100, with thickness of 0.4 mm. The tool was made of HSS material which was shaped by micro grinding process. Tool shoulder diameter is 4 mm, and the length of pin was 0.6 mm (with pin diameter= 1.5 mm). The parameters that varied were the plunge speed (2 mm/min, 3 mm/min, 4 mm/min). The tool speed is fixed at 33,000 rpm. Responses of FSSW parameters to analyze were Axial Force (Z-Force), Temperature and the Shear Strength of welds. Research found the optimum µFSSW parameters, it can be concluded that the most important parameters in the μFSSW process was plunge speed. lowest plunge speed (2 mm / min) causing the lowest axial force (110.40 Newton). The increases of plunge speed will increase the axial force (maximum Z-Farce= 236.03 Newton), and decrease the shear strength of welds.

Keywords: friction stir spot welding, aluminum A1100, plunge speed, axial force, shear strength

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1411 Experimental Model of the Behaviour of Bolted Angles Connections with Stiffeners

Authors: Abdulkadir Cuneyt Aydin, Mahyar Maali, Mahmut Kılıç, Merve Sağıroğlu

Abstract:

The moment-rotation curves of semi-rigid connections are the visual expressions of the actual behaviour discovered in beam-to-column connections experiments. This research was to determine the behaviour of the connection using full-scale experiments under statically loaded. The stiffeners which are typically attached to beams web or flanges to control local buckling and to increase shear capacity in a beam web are almost always used in modern designs. They must also provide sufficient moment of inertia to control out of plane deformations. This study was undertaken to analyse the influence of stiffeners in the angles and beams on the behaviour of the beam-to-column joints. In addition, the aim was to provide necessary data to improve the Eurocode 3. The main parameters observed are the evolution of the resistance, the stiffness, the rotation capacity, the ductility of a joint and the Energy Dissipation. Experimental tests show that the plastic flexural resistance and the energy dissipation increased when thickness of stiffener beam, thickness of stiffener angles were increased in the test specimens. And also, while stiffness of joints, the bending moment capacity and the maximum bending moment increased with the increasing thickness of stiffener beam, these values decreased with the increasing thickness of stiffener angles. So, it is observed that the beam stiffener of angles are important in improving resistance moment of beam-to-column semi-rigid joints.

Keywords: bolted angles connection, semi-rigid joints, ductility of a joint, angles and beams stiffeners

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1410 Multiscale Cohesive Zone Modeling of Composite Microstructure

Authors: Vincent Iacobellis, Kamran Behdinan

Abstract:

A finite element cohesive zone model is used to predict the temperature dependent material properties of a polyimide matrix composite with unidirectional carbon fiber arrangement. The cohesive zone parameters have been obtained from previous research involving an atomistic-to-continuum multiscale simulation of the fiber-matrix interface using the bridging cell multiscale method. The goal of the research was to both investigate the effect of temperature change on the composite behavior with respect to transverse loading as well as the validate the use of cohesive parameters obtained from atomistic-to-continuum multiscale modeling to predict fiber-matrix interfacial cracking. From the multiscale model cohesive zone parameters (i.e. maximum traction and energy of separation) were obtained by modeling the interface between the coarse-grained polyimide matrix and graphite based carbon fiber. The cohesive parameters from this simulation were used in a cohesive zone model of the composite microstructure in order to predict the properties of the macroscale composite with respect to changes in temperature ranging from 21 ˚C to 316 ˚C. Good agreement was found between the microscale RUC model and experimental results for stress-strain response, stiffness, and material strength at low and high temperatures. Examination of the deformation of the composite through localized crack initiation at the fiber-matrix interface also agreed with experimental observations of similar phenomena. Overall, the cohesive zone model was shown to be both effective at modeling the composite properties with respect to transverse loading as well as validated the use of cohesive zone parameters obtained from the multiscale simulation.

Keywords: cohesive zone model, fiber-matrix interface, microscale damage, multiscale modeling

Procedia PDF Downloads 487
1409 Design and Modeling of Light Duty Trencher

Authors: Yegetaneh T. Dejenu, Delesa Kejela, Abdulak Alemu

Abstract:

From the earliest time of humankind, the trenches were used for water to flow along and for soldiers to hide in during enemy attacks. Now a day due to civilization, the needs of the human being become endless, and the living condition becomes sophisticated. The unbalance between the needs and resource obligates them to find the way to manage this condition. The attempt to use the scares resource in very efficient and effective way makes the trench an endeavor practice in the world in all countries. A trencher is a construction equipment used to dig trenches, especially for laying pipes or cables, installing drainage, irrigation, installing fencing, and in preparation for trench warfare. It is a machine used to make a ditch by cutting the soil ground and effectively used in agricultural irrigation. The most common types of trencher are wheel trencher, chain trencher, micro trencher, portable trencher. In Ethiopia people have been trenching the ditch for many purposes and the tools they are using are Pickaxe, Shovel and some are using Micro Excavators. The adverse effect of using traditional equipment is, time and energy consuming, less productive, difficult and more man power is required. Hence it is necessary to design and produce low price, and simple machine to narrow this gap. Our objective is to design and model a light duty trencher that is used for trenching the ground or soil for making ditch and used for agricultural, ground cabling, ground piping, and drainage system. The designed machine trenches, maximum of 1-meter depth, 30 cm width, and the required length. The working mechanism is fully hydraulic, and the engine with 12.7 hp will provide suitable power for the pump that delivers 23 l/min at 1500 rpm to drive hydraulic motors and actuators.

Keywords: hydraulics, modelling, trenching, ditch

Procedia PDF Downloads 215
1408 Combined Aerobic-Resistance Exercise Training and Broccoli Supplementation on Plasma Decitin-1 and Insulin Resistance in Men with Type 2 Diabetes

Authors: Mohammad Soltani, Ayoub Saeidi, Nikoo Khosravi, Hanieh Nohbaradar, Seyedeh Parya Barzanjeh, Hassane Zouhal

Abstract:

Exercise training and herbs supplement represent have role in the treatment for patients with type 2 diabetes (T2D). However, it is unclear combined effects of exercise training and herbs supplements on diabetic risk markers. This study aimed to determine the effect of 12 weeks of combined exercise and broccoli supplementation on decitin-1 and insulin resistance in men with type 2 diabetes. Forty-four type 2 diabetes men (age, 48.52 ± 4.36) were randomly allocated to training -supplement (TS, n = 11), training- placebo (TP, n = 11), supplement (S, n = 11) and control- placebo (CP, n = 11) groups. The combined exercise program included 12 weeks, three sessions per week, that each session contained 45 minutes of resistance training with intensity 60-70% of one maximal repetition and 30 minutes aerobic training (running) with intensity 60-70% of maximum heart rate. In addition supplement groups consumed 10 grams of Broccoli per day for 12 weeks. Plasma Decitin-1, HOMA-IR, Insulin, glucose and body composition were assessed before and after training. Plasma Dectin-1, HOMA-IR, glucose and BMI significantly decreased in TS, TP and S groups compared with CP group (P < .05). In addition Insulin and skeletal muscles mass showed significant increase in TS and TP groups compared with S and CP groups (P < .05). It is concluded that both combined exercise training (aerobic-resistance) or broccoli supplement can improve plasma Decitin-1 and insulin resistance in two diabetic patients however combine of exercise training and broccoli supplement have more effective on these markers.

Keywords: broccoli supplements, combined training, decitin-1, insulin resistance, type 2 diabetes

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1407 Incidences and Chemico-Mobility of Toxic Heavy Metals in Environmental Samples

Authors: I. Hilia, C. Hange, F. Hakala, M. Matheus, C. Jansen, J. Hidinwa, O. Awofolu

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The article reports on the occurrences, level, and mobility of selected trace metals in environmental samples. The conceptual basis was to examine the possible influence of anthropogenic activities and the impact on human and environmental health. Environmental samples (soil, plant and lower animal) were randomly collected from stratified study/sampling areas, preserved and pre-treated before analysis. Mineral acid digestion procedure was employed for the isolation of metallic contents in samples, and elemental qualitative and quantitative analysis was by ICP-OES. Analytical protocol was validated through the quality assurance process and was found acceptable with quantitative metallic recoveries in the range of 85-90%; hence considered applicable for the analyses of environmental samples. The mean concentration of analysed metals in soil samples ranged from 53.2- 2532.8 mg/kg (Cu); 59.5- 2020.1 mg/kg (Zn); 1.80 – 21.26 mg/kg (Cd) and 19.6- 140.9 mg/kg (Pb). The mean level in grass samples ranged from 9.33 – 38.63 mg/kg (Cu); 64.20-105.18 mg/kg (Zn); 0.28–0.73 mg/kg (Cd) and 0.53 -16.26 mg/kg (Pb) while the mean level in lower animal sample (beetle) varied from 9.6 - 105.3 mg/kg (Cu); 134.1-297.2 mg/kg (Zn); 0.63 – 3.78 (Cd) and 8.0 – 29.1 mg/kg (Pb) across sample collection points (SCPs) 1-4 respectively. Metallic transfer factors (TFs) were in the order Zn >Cd > Cu > Pb with metal Pollution Indices (MPIs) in the order SCP1 > SCP2 > SCP3 > SCP4. About 60-70 % of analysed metals were above the maximum allowable limits (MALs) in soil and plant samples. Results obtained revealed the general prevalence of analysed metals at all sampled sites with indication of metallic mobility across the food chain which portrayed dire consequences for environmental and human health. Systematic environmental remediation and pollution abatement strategies are recommended.

Keywords: trace metals, pollution, human health, Incidences, ICP-OES

Procedia PDF Downloads 159
1406 Formulation Development and Characterization of Oligonucleotide Containing Chitosan Nanoparticles

Authors: Gyati Shilakari Asthana, Abhay Asthana

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Purpose: The therapeutic potential of oligonucleotide (ODN) is primarily dependent upon its safe and efficient delivery to specific cells overcoming degradation and maximizing cellular uptake in vivo. The present study is focused to design low molecular weight chitosan nanoconstructs to meet the requirements of safe and effectual delivery of ODNs. LMW-chitosan is a biodegradable, water soluble, biocompatible polymer and is useful as a non-viral vector for gene delivery due to its better stability in water. Methods: LMW chitosan ODN nanoparticles (CHODN NPs) were formulated by self assembled method using various N/P ratios (moles ratio of amine groups of CH to phosphate moieties of ODNs; 0.5:1, 1:1, 3:1, 5:1 and 7:1) of CH to ODN. The developed CHODN NPs were evaluated with respect to gel retardation assay, particle size, zeta potential and cytotoxicity and transfection efficiency. Results: Complete complexation of CH/ODN was achieved at the charge ratio of 0.5:1 or above and CHODN NPs displayed resistance against DNase I. On increasing the N/P ratio of CH/ODN, particle size of the NPs decreased whereas zeta potential (ZV) value increased. No significant toxicity was observed at all CH concentrations. The transfection efficiency was increased on increasing N/P ratio from 1:1 to 3:1, whereas it was decreased with further increment in N/P ratio upto 7:1. Maximum transfection of CHODN NPs with both the cell lines (Raw 267.4 cells and Hela cells) was achieved at N/P ratio of 3:1. The results suggest that transfection efficiency of CHODN NPs is dependent on N/P ratio. Conclusion: Thus the present study states that LMW chitosan nanoparticulate carriers would be acceptable choice to improve transfection efficiency in vitro as well as in vivo delivery of oligonucleotide.

Keywords: LMW-chitosan, chitosan nanoparticles, biocompatibility, cytotoxicity study, transfection efficiency, oligonucleotide

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1405 pH-Responsive Carrier Based on Polymer Particle

Authors: Florin G. Borcan, Ramona C. Albulescu, Adela Chirita-Emandi

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pH-responsive drug delivery systems are gaining more importance because these systems deliver the drug at a specific time in regards to pathophysiological necessity, resulting in improved patient therapeutic efficacy and compliance. Polyurethane materials are well-known for industrial applications (elastomers and foams used in different insulations and automotive), but they are versatile biocompatible materials with many applications in medicine, as artificial skin for the premature neonate, membrane in the hybrid artificial pancreas, prosthetic heart valves, etc. This study aimed to obtain the physico-chemical characterization of a drug delivery system based on polyurethane microparticles. The synthesis is based on a polyaddition reaction between an aqueous phase (mixture of polyethylene-glycol M=200, 1,4-butanediol and Tween® 20) and an organic phase (lysin-diisocyanate in acetone) combined with simultaneous emulsification. Different active agents (omeprazole, amoxicillin, metoclopramide) were used to verify the release profile of the macromolecular particles in different pH mediums. Zetasizer measurements were performed using an instrument based on two modules: a Vasco size analyzer and a Wallis Zeta potential analyzer (Cordouan Technol., France) in samples that were kept in various solutions with different pH and the maximum absorbance in UV-Vis spectra were collected on a UVi Line 9,400 Spectrophotometer (SI Analytics, Germany). The results of this investigation have revealed that these particles are proper for a prolonged release in gastric medium where they can assure an almost constant concentration of the active agents for 1-2 weeks, while they can be disassembled faster in a medium with neutral pHs, such as the intestinal fluid.

Keywords: lysin-diisocyanate, nanostructures, polyurethane, Zetasizer

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1404 An Experimental Investigation on Productivity and Performance of an Improved Design of Basin Type Solar Still

Authors: Mahmoud S. El-Sebaey, Asko Ellman, Ahmed Hegazy, Tarek Ghonim

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Due to population growth, the need for drinkable healthy water is highly increased. Consequently, and since the conventional sources of water are limited, researchers devoted their efforts to oceans and seas for obtaining fresh drinkable water by thermal distillation. The current work is dedicated to the design and fabrication of modified solar still model, as well as conventional solar still for the sake of comparison. The modified still is single slope double basin solar still. The still consists of a lower basin with a dimension of 1000 mm x 1000 mm which contains the sea water, as well as the top basin that made with 4 mm acrylic, was temporarily kept on the supporting strips permanently fixed with the side walls. Equally ten spaced vertical glass strips of 50 mm height and 3 mm thickness were provided at the upper basin for the stagnancy of the water. Window glass of 3 mm was used as the transparent cover with 23° inclination at the top of the still. Furthermore, the performance evaluation and comparison of these two models in converting salty seawater into drinkable freshwater are introduced, analyzed and discussed. The experiments were performed during the period from June to July 2018 at seawater depths of 2, 3, 4 and 5 cm. Additionally, the solar still models were operated simultaneously in the same climatic conditions to analyze the influence of the modifications on the freshwater output. It can be concluded that the modified design of double basin single slope solar still shows the maximum freshwater output at all water depths tested. The results showed that the daily productivity for modified and conventional solar still was 2.9 and 1.8 dm³/m² day, indicating an increase of 60% in fresh water production.

Keywords: freshwater output, solar still, solar energy, thermal desalination

Procedia PDF Downloads 135
1403 The Relationships between Carbon Dioxide (CO2) Emissions, Energy Consumption and GDP per capita for Oman: Time Series Analysis, 1980–2010

Authors: Jinhoa Lee

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The relationships between environmental quality, energy use and economic output have created growing attention over the past decades among researchers and policy makers. Focusing on the empirical aspects of the role of CO2 emissions and energy use in affecting the economic output, this paper is an effort to fulfil the gap in a comprehensive case study at a country level using modern econometric techniques. To achieve the goal, this country-specific study examines the short-run and long-run relationships among energy consumption, carbon dioxide (CO2) emissions and gross domestic product (GDP) for Oman using time series analysis from the year 1980-2010. To investigate the relationships between the variables, this paper employs the Augmented Dickey Fuller (ADF) test for stationary, Johansen maximum likelihood method for co-integration and a Vector Error Correction Model (VECM) for both short- and long-run causality among the research variables for the sample. All the variables in this study show very strong significant effects on GDP in the country for the long term. The long-run equilibrium in the VECM suggests positive long-run causalities from CO2 emissions to GDP. Conversely, negative impacts of energy consumption on GDP are found to be significant in Oman during the period. In the short run, there exist negative unidirectional causalities among GDP, CO2 emissions and energy consumption running from GDP to CO2 emissions and from energy consumption to CO2 emissions. Overall, the results support arguments that there are relationships among environmental quality, energy use and economic output in Oman over of period 1980-2010.

Keywords: CO2 emissions, energy consumption, GDP, Oman, time series analysis

Procedia PDF Downloads 462
1402 Reducing Waiting Time in Outpatient Services: Six Sigma and Technological Approach

Authors: Omkar More, Isha Saini, Gracy Mathai

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To study whether there is any clinical correlation between pterygium and dry eye and to evaluate the status of the tear film in patients with pterygium. Methods: 100 eyes with pterygium were compared with 100 control eyes without pterygium. Patients between 20 – 70 years were included in the study. A detailed history was taken and Schirmer’s test and TBUT were performed on all to evaluate the status of dry eye. Schirmer’s test ˂ 10 mm and TBUT ˂10 seconds was considered abnormal. Results: Maximum number (52) of patients affected by dry eye in both the groups were in the age group 31-40 years which statistically showed age as a significant factor of association for both pterygium and dry eye (P < 0.01).Schirmer’s test was slightly reduced in patients with pterygium(18.73±5.69 mm). TBUT was significantly reduced in the case group (12.26±2.24sec).TBUT decreased maximally in 51-60 yrs age group (13.00±2.77sec) with pterygium showing a tear film instability. On comparison of pterygia and controls with normal and abnormal tear film, Odd’s Ratio was 1.14 showing a risk of dry eye in pterygia patients to be 1.14 times higher than controls. Conclusion: Whether tear dysfunction is a precursor to pterygium growth or pterygium causes tear dysfunction is still not clear. Research and clinical evidence, however, suggest that there is a relationship between the two. This study is, therefore, undertaken to investigate the correlation between pterygium and dry eye. The patients with pterygia were compared with normals to evaluate their status regarding dryness. A close relationship exists between ocular irritation symptoms and functional evidence of tear instability. Schirmer’s test and TBUT should routinely be used in the outpatient department to diagnose dry eye in patients with pterygium and these patients should be promptly treated to prevent any sight-threatening complications.

Keywords: footfall, nursing assessment, quality improvement, six sigma

Procedia PDF Downloads 357
1401 Toxicological Standardization of Heavy Metals and Microbial Contamination Haematinic Herbal Formulations Marketed in India

Authors: A. V. Chandewar, Sanjay Bais

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Backgound: In India, drugs of herbal origin have been used in traditional systems of medicines such as Unani and Ayurveda since ancient times. WHO limit for Escherichia coli is 101/gm cfu, for Staphylococus aureus 105/gm cfu, and for Pseudomonas aeruginosa 103/gm cfu and for Salmonella species nil cfu. WHO mentions maximum permissible limits in raw materials only for arsenic, cadmium, and lead, which amount to 1.0, 0.3, and 10 ppm, respectively. Aim: The main purpose of the investigation was to document evidence for the users, and practitioners of marketed haematinic herbal formulations. In the present study haematinic herbal formulations marketed in Yavatmal India were determined for the presence of microbial and heavy metal content. Method: The investigations were performed by using specific medias and atomic absorption spectrometry. Result: The present work indicates the presence of heavy metal contents in herbal formulations selected for study. It was found that arsenic content in formulations was below the permissible limit in all formulations. The cadmium and lead content in six formulations were above the permissible limits. Such formulations are injurious to health of patient if consumed regularly. The specific medias were used to determining the presence of Escherichia coli 4 samples, Staphylococcus aureus 3 samples, and P. aeruginosa 4 samples. The data indicated suggest that there is requirement of in process improvement to provide better quality for consumer health in order to be competitive in international markets. Summary/Conclusion: The presence of microbial and heavy metal content above WHO limits indicates that the GMP was not followed during manufacturing of herbal formulations marketed in India.

Keywords: toxicological standardization, heavy metals, microbial contamination, haematinic herbal formulations

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1400 Audit Committee Characteristics and Earnings Quality of Listed Food and Beverages Firms in Nigeria

Authors: Hussaini Bala

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There are different opinions in the literature on the relationship between Audit Committee characteristics and earnings management. The mix of opinions makes the direction of their relationship ambiguous. This study investigated the relationship between Audit Committee characteristics and earnings management of listed food and beverages Firms in Nigeria. The study covered the period of six years from 2007 to 2012. Data for the study were extracted from the Firms’ annual reports and accounts. After running the OLS regression, a robustness test was conducted for the validity of statistical inferences. The dependent variable was generated using two steps regression in order to determine the discretionary accrual of the sample Firms. Multiple regression was employed to run the data of the study using Random Model. The results from the analysis revealed a significant association between audit committee characteristics and earnings management of the Firms. While audit committee size and committees’ financial expertise showed an inverse relationship with earnings management, committee’s independence, and frequency of meetings are positively and significantly related to earnings management. In line with the findings, the study recommended among others that listed food and beverages Firms in Nigeria should strictly comply with the provision of Companies and Allied Matters Act (CAMA) and SEC Code of Corporate Governance on the issues regarding Audit Committees. Regulators such as SEC should increase the minimum number of Audit Committee members with financial expertise and also have a statutory position on the maximum number of Audit Committees meetings, which should not be greater than four meetings in a year as SEC code of corporate governance is silent on this.

Keywords: audit committee, earnings management, listed Food and beverages size, leverage, Nigeria

Procedia PDF Downloads 271
1399 First Formaldehyde Retrieval Using the Raw Data Obtained from Pandora in Seoul: Investigation of the Temporal Characteristics and Comparison with Ozone Monitoring Instrument Measurement

Authors: H. Lee, J. Park

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In this present study, for the first time, we retrieved the Formaldehyde (HCHO) Vertical Column Density (HCHOVCD) using Pandora instruments in Seoul, a megacity in northeast Asia, for the period between 2012 and 2014 and investigated the temporal characteristics of HCHOVCD. HCHO Slant Column Density (HCHOSCD) was obtained using the Differential Optical Absorption Spectroscopy (DOAS) method. HCHOSCD was converted to HCHOVCD using geometric Air Mass Factor (AMFG) as Pandora is the direct-sun measurement. The HCHOVCDs is low at 12:00 Local Time (LT) and is high in the morning (10:00 LT) and late afternoon (16:00 LT) except for winter. The maximum (minimum) values of Pandora HCHOVCD are 2.68×1016 (1.63×10¹⁶), 3.19×10¹⁶ (2.23×10¹⁶), 2.00×10¹⁶ (1.26×10¹⁶), and 1.63×10¹⁶ (0.82×10¹⁶) molecules cm⁻² in spring, summer, autumn, and winter, respectively. In terms of seasonal variations, HCHOVCD was high in summer and low in winter which implies that photo-oxidation plays an important role in HCHO production in Seoul. In comparison with the Ozone Monitoring Instrument (OMI) measurements, the HCHOVCDs from the OMI are lower than those from Pandora. The correlation coefficient (R) between monthly HCHOVCDs values from Pandora and OMI is 0.61, with slop of 0.35. Furthermore, to understand HCHO mixing ratio within Planetary Boundary Layer (PBL) in Seoul, we converted Pandora HCHOVCDs to HCHO mixing ratio in the PBL using several meteorological input data from the Atmospheric InfraRed Sounder (AIRS). Seasonal HCHO mixing ratio in PBL converted from Pandora (OMI) HCHOVCDs are estimated to be 6.57 (5.17), 7.08 (6.68), 7.60 (4.70), and 5.00 (4.76) ppbv in spring, summer, autumn, and winter, respectively.

Keywords: formaldehyde, OMI, Pandora, remote sensing

Procedia PDF Downloads 150
1398 Assessment of the Level of Awareness and Adoption of International Public Sector Accounting Standards (IPSAS) in the Curriculum of Accounting Education in Selected Tertiary Institutions in Ondo and Ekiti States Nigeria

Authors: Olurankinse Felix, Fatukasi Bayo

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Over the years, the medium through which government financial statements are prepared has been on cash basis of accounting. This basis was characterised with some shortcomings ranging from non- disclosure of quality and detail information relating to government financial transactions, ill informed assessment of government resource allocation, weak internal control system that inhibits accountability and transparency and non- standardisation of reporting ethics for the purpose of comparability. The emergence of international public sector accounting standards (IPSAS) is therefore seen as leverage as it aims at improving the quality of general purpose financial reporting by public sector entities thereby increasing transparency and accountability. IPSAS is a new concept that all institutions must fully adopts. The crux of this paper is to find out to what extent is the awareness and adoption of IPSAS to both students and lecturers interms of teaching, learning and inclusion in the curriculum of accounting education. The methodology involved the use of well designed questionnaires to obtain information from some selected institutions and the analysis was done with the use of maximum likelihood ordered probit regression. The result of the analysis shows that despite a high level of sensitisation/awareness of IPSAS, the degree of adoption is still low due to low level of desirability by students and lecturers. The paper recommend the need for the government to enact an enabling law to back up the adoption and more importantly to institute appropriate sanctions to ensure full compliance.

Keywords: assessment, awareness, adoption, IPSAS, cash basis

Procedia PDF Downloads 483