Search results for: morphology optimization
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 4693

Search results for: morphology optimization

1153 Optimization of Sequential Thermophilic Bio-Hydrogen/Methane Production from Mono-Ethylene Glycol via Anaerobic Digestion: Impact of Inoculum to Substrate Ratio and N/P Ratio

Authors: Ahmed Elreedy, Ahmed Tawfik

Abstract:

This investigation aims to assess the effect of inoculum to substrate ratio (ISR) and nitrogen to phosphorous balance on simultaneous biohydrogen and methane production from anaerobic decomposition of mono-ethylene glycol (MEG). Different ISRs were applied in the range between 2.65 and 13.23 gVSS/gCOD, whereas the tested N/P ratios were changed from 4.6 to 8.5; both under thermophilic conditions (55°C). The maximum obtained methane and hydrogen yields (MY and HY) of 151.86±10.8 and 22.27±1.1 mL/gCODinitial were recorded at ISRs of 5.29 and 3.78 gVSS/gCOD, respectively. Unlikely, the ammonification process, in terms of net ammonia produced, was found to be ISR and COD/N ratio dependent, reaching its peak value of 515.5±31.05 mgNH4-N/L at ISR and COD/N ratio of 13.23 gVSS/gCOD and 11.56. The optimum HY was enhanced by more than 1.45-fold with declining N/P ratio from 8.5 to 4.6; whereas, the MY was improved (1.6-fold), while increasing N/P ratio from 4.6 to 5.5 with no significant impact at N/P ratio of 8.5. The results obtained revealed that the methane production was strongly influenced by initial ammonia, compared to initial phosphate. Likewise, the generation of ammonia was markedly deteriorated from 535.25±41.5 to 238.33±17.6 mgNH4-N/L with increasing N/P ratio from 4.6 to 8.5. The kinetic study using Modified Gompertz equation was successfully fitted to the experimental outputs (R2 > 0.9761).

Keywords: mono-ethylene glycol, biohydrogen and methane, inoculum to substrate ratio, nitrogen to phosphorous balance, ammonification

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1152 Effect of Progressive Type-I Right Censoring on Bayesian Statistical Inference of Simple Step–Stress Acceleration Life Testing Plan under Weibull Life Distribution

Authors: Saleem Z. Ramadan

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This paper discusses the effects of using progressive Type-I right censoring on the design of the Simple Step Accelerated Life testing using Bayesian approach for Weibull life products under the assumption of cumulative exposure model. The optimization criterion used in this paper is to minimize the expected pre-posterior variance of the PTH percentile time of failures. The model variables are the stress changing time and the stress value for the first step. A comparison between the conventional and the progressive Type-I right censoring is provided. The results have shown that the progressive Type-I right censoring reduces the cost of testing on the expense of the test precision when the sample size is small. Moreover, the results have shown that using strong priors or large sample size reduces the sensitivity of the test precision to the censoring proportion. Hence, the progressive Type-I right censoring is recommended in these cases as progressive Type-I right censoring reduces the cost of the test and doesn't affect the precision of the test a lot. Moreover, the results have shown that using direct or indirect priors affects the precision of the test.

Keywords: reliability, accelerated life testing, cumulative exposure model, Bayesian estimation, progressive type-I censoring, Weibull distribution

Procedia PDF Downloads 507
1151 Quantitative Polymerase Chain Reaction Analysis of Phytoplankton Composition and Abundance to Assess Eutrophication: A Multi-Year Study in Twelve Large Rivers across the United States

Authors: Chiqian Zhang, Kyle D. McIntosh, Nathan Sienkiewicz, Ian Struewing, Erin A. Stelzer, Jennifer L. Graham, Jingrang Lu

Abstract:

Phytoplankton plays an essential role in freshwater aquatic ecosystems and is the primary group synthesizing organic carbon and providing food sources or energy to ecosystems. Therefore, the identification and quantification of phytoplankton are important for estimating and assessing ecosystem productivity (carbon fixation), water quality, and eutrophication. Microscopy is the current gold standard for identifying and quantifying phytoplankton composition and abundance. However, microscopic analysis of phytoplankton is time-consuming, has a low sample throughput, and requires deep knowledge and rich experience in microbial morphology to implement. To improve this situation, quantitative polymerase chain reaction (qPCR) was considered for phytoplankton identification and quantification. Using qPCR to assess phytoplankton composition and abundance, however, has not been comprehensively evaluated. This study focused on: 1) conducting a comprehensive performance comparison of qPCR and microscopy techniques in identifying and quantifying phytoplankton and 2) examining the use of qPCR as a tool for assessing eutrophication. Twelve large rivers located throughout the United States were evaluated using data collected from 2017 to 2019 to understand the relation between qPCR-based phytoplankton abundance and eutrophication. This study revealed that temporal variation of phytoplankton abundance in the twelve rivers was limited within years (from late spring to late fall) and among different years (2017, 2018, and 2019). Midcontinent rivers had moderately greater phytoplankton abundance than eastern and western rivers, presumably because midcontinent rivers were more eutrophic. The study also showed that qPCR- and microscope-determined phytoplankton abundance had a significant positive linear correlation (adjusted R² 0.772, p-value < 0.001). In addition, phytoplankton abundance assessed via qPCR showed promise as an indicator of the eutrophication status of those rivers, with oligotrophic rivers having low phytoplankton abundance and eutrophic rivers having (relatively) high phytoplankton abundance. This study demonstrated that qPCR could serve as an alternative tool to traditional microscopy for phytoplankton quantification and eutrophication assessment in freshwater rivers.

Keywords: phytoplankton, eutrophication, river, qPCR, microscopy, spatiotemporal variation

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1150 Chaos Fuzzy Genetic Algorithm

Authors: Mohammad Jalali Varnamkhasti

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The genetic algorithms have been very successful in handling difficult optimization problems. The fundamental problem in genetic algorithms is premature convergence. This paper, present a new fuzzy genetic algorithm based on chaotic values instead of the random values in genetic algorithm processes. In this algorithm, for initial population is used chaotic sequences and then a new sexual selection proposed for selection mechanism. In this technique, the population is divided such that the male and female would be selected in an alternate way. The layout of the male and female chromosomes in each generation is different. A female chromosome is selected by tournament selection size from the female group. Then, the male chromosome is selected, in order of preference based on the maximum Hamming distance between the male chromosome and the female chromosome or The highest fitness value of male chromosome (if more than one male chromosome is having the maximum Hamming distance existed), or Random selection. The selections of crossover and mutation operators are achieved by running the fuzzy logic controllers, the crossover and mutation probabilities are varied on the basis of the phenotype and genotype characteristics of the chromosome population. Computational experiments are conducted on the proposed techniques and the results are compared with some other operators, heuristic and local search algorithms commonly used for solving p-median problems published in the literature.

Keywords: genetic algorithm, fuzzy system, chaos, sexual selection

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1149 SAR and B₁ Considerations for Multi-Nuclear RF Body Coils

Authors: Ria Forner

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Introduction: Due to increases in the SNR at 7T and above, it becomes more favourable to make use of X-nuclear imaging. Integrated body coils tuned to 120MHz for 31P, 79MHz for 23Na, and 75 MHz for 13C at 7T were simulated with a human male, female, or child body model to assess strategies of use for metabolic MR imaging in the body. Methods: B1 and SAR efficiencies in the heart, liver, spleen, and kidneys were assessed using numerical simulations over the three frequencies with phase shimming. Results: B1+ efficiency is highly variable over the different organs, particularly for the highest frequency; however, local SAR efficiency remains relatively constant over the frequencies in all subjects. Although the optimal phase settings vary, one generic phase setting can be identified for each frequency at which the penalty in B1+ is at a max of 10%. Discussion: The simulations provide practical strategies for power optimization, B1 management, and maintaining safety. As expected, the B1 field is similar at 75MHz and 79MHz, but reduced at 120MHz. However, the B1 remains relatively constant when normalised by the square root of the peak local SAR. This is in contradiction to generalized SAR considerations of 1H MRI at different field strengths, which is defined by global SAR instead. Conclusion: Although the B1 decreases with frequency, SAR efficiency remains constant throughout the investigated frequency range. It is possible to shim the body coil to obtain a maximum of 10% extra B1+ in a specific organ in a body when compared to a generic setting.

Keywords: birdcage, multi-nuclear, B1 shimming, 7 Tesla MRI, liver, kidneys, heart, spleen

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1148 Speeding Up Lenia: A Comparative Study Between Existing Implementations and CUDA C++ with OpenGL Interop

Authors: L. Diogo, A. Legrand, J. Nguyen-Cao, J. Rogeau, S. Bornhofen

Abstract:

Lenia is a system of cellular automata with continuous states, space and time, which surprises not only with the emergence of interesting life-like structures but also with its beauty. This paper reports ongoing research on a GPU implementation of Lenia using CUDA C++ and OpenGL Interoperability. We demonstrate how CUDA as a low-level GPU programming paradigm allows optimizing performance and memory usage of the Lenia algorithm. A comparative analysis through experimental runs with existing implementations shows that the CUDA implementation outperforms the others by one order of magnitude or more. Cellular automata hold significant interest due to their ability to model complex phenomena in systems with simple rules and structures. They allow exploring emergent behavior such as self-organization and adaptation, and find applications in various fields, including computer science, physics, biology, and sociology. Unlike classic cellular automata which rely on discrete cells and values, Lenia generalizes the concept of cellular automata to continuous space, time and states, thus providing additional fluidity and richness in emerging phenomena. In the current literature, there are many implementations of Lenia utilizing various programming languages and visualization libraries. However, each implementation also presents certain drawbacks, which serve as motivation for further research and development. In particular, speed is a critical factor when studying Lenia, for several reasons. Rapid simulation allows researchers to observe the emergence of patterns and behaviors in more configurations, on bigger grids and over longer periods without annoying waiting times. Thereby, they enable the exploration and discovery of new species within the Lenia ecosystem more efficiently. Moreover, faster simulations are beneficial when we include additional time-consuming algorithms such as computer vision or machine learning to evolve and optimize specific Lenia configurations. We developed a Lenia implementation for GPU using the C++ and CUDA programming languages, and CUDA/OpenGL Interoperability for immediate rendering. The goal of our experiment is to benchmark this implementation compared to the existing ones in terms of speed, memory usage, configurability and scalability. In our comparison we focus on the most important Lenia implementations, selected for their prominence, accessibility and widespread use in the scientific community. The implementations include MATLAB, JavaScript, ShaderToy GLSL, Jupyter, Rust and R. The list is not exhaustive but provides a broad view of the principal current approaches and their respective strengths and weaknesses. Our comparison primarily considers computational performance and memory efficiency, as these factors are critical for large-scale simulations, but we also investigate the ease of use and configurability. The experimental runs conducted so far demonstrate that the CUDA C++ implementation outperforms the other implementations by one order of magnitude or more. The benefits of using the GPU become apparent especially with larger grids and convolution kernels. However, our research is still ongoing. We are currently exploring the impact of several software design choices and optimization techniques, such as convolution with Fast Fourier Transforms (FFT), various GPU memory management scenarios, and the trade-off between speed and accuracy using single versus double precision floating point arithmetic. The results will give valuable insights into the practice of parallel programming of the Lenia algorithm, and all conclusions will be thoroughly presented in the conference paper. The final version of our CUDA C++ implementation will be published on github and made freely accessible to the Alife community for further development.

Keywords: artificial life, cellular automaton, GPU optimization, Lenia, comparative analysis.

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1147 A Cloud-Based Spectrum Database Approach for Licensed Shared Spectrum Access

Authors: Hazem Abd El Megeed, Mohamed El-Refaay, Norhan Magdi Osman

Abstract:

Spectrum scarcity is a challenging obstacle in wireless communications systems. It hinders the introduction of innovative wireless services and technologies that require larger bandwidth comparing to legacy technologies. In addition, the current worldwide allocation of radio spectrum bands is already congested and can not afford additional squeezing or optimization to accommodate new wireless technologies. This challenge is a result of accumulative contributions from different factors that will be discussed later in this paper. One of these factors is the radio spectrum allocation policy governed by national regulatory authorities nowadays. The framework for this policy allocates specified portion of radio spectrum to a particular wireless service provider on exclusive utilization basis. This allocation is executed according to technical specification determined by the standard bodies of each Radio Access Technology (RAT). Dynamic access of spectrum is a framework for flexible utilization of radio spectrum resources. In this framework there is no exclusive allocation of radio spectrum and even the public safety agencies can share their spectrum bands according to a governing policy and service level agreements. In this paper, we explore different methods for accessing the spectrum dynamically and its associated implementation challenges.

Keywords: licensed shared access, cognitive radio, spectrum sharing, spectrum congestion, dynamic spectrum access, spectrum database, spectrum trading, reconfigurable radio systems, opportunistic spectrum allocation (OSA)

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1146 A Condition-Based Maintenance Policy for Multi-Unit Systems Subject to Deterioration

Authors: Nooshin Salari, Viliam Makis

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In this paper, we propose a condition-based maintenance policy for multi-unit systems considering the existence of economic dependency among units. We consider a system composed of N identical units, where each unit deteriorates independently. Deterioration process of each unit is modeled as a three-state continuous time homogeneous Markov chain with two working states and a failure state. The average production rate of units varies in different working states and demand rate of the system is constant. Units are inspected at equidistant time epochs, and decision regarding performing maintenance is determined by the number of units in the failure state. If the total number of units in the failure state exceeds a critical level, maintenance is initiated, where units in failed state are replaced correctively and deteriorated state units are maintained preventively. Our objective is to determine the optimal number of failed units to initiate maintenance minimizing the long run expected average cost per unit time. The problem is formulated and solved in the semi-Markov decision process (SMDP) framework. A numerical example is developed to demonstrate the proposed policy and the comparison with the corrective maintenance policy is presented.

Keywords: reliability, maintenance optimization, semi-Markov decision process, production

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1145 Analysis of Influence of Geometrical Set of Nozzles on Aerodynamic Drag Level of a Hero’s Based Steam Turbine

Authors: Mateusz Paszko, Miroslaw Wendeker, Adam Majczak

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High temperature waste energy offers a number of management options. The most common energy recuperation systems, that are actually used to utilize energy from the high temperature sources are steam turbines working in a high pressure and temperature closed cycles. Due to the high costs of production of energy recuperation systems, especially rotary turbine discs equipped with blades, currently used solutions are limited in use with waste energy sources of temperature below 100 °C. This study presents the results of simulating the flow of the water vapor in various configurations of flow ducts in a reaction steam turbine based on Hero’s steam turbine. The simulation was performed using a numerical model and the ANSYS Fluent software. Simulation computations were conducted with use of the water vapor as an internal agent powering the turbine, which is fully safe for an environment in case of a device failure. The conclusions resulting from the conducted numerical computations should allow for optimization of the flow ducts geometries, in order to achieve the greatest possible efficiency of the turbine. It is expected that the obtained results should be useful for further works related to the development of the final version of a low drag steam turbine dedicated for low cost energy recuperation systems.

Keywords: energy recuperation, CFD analysis, waste energy, steam turbine

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1144 Leveraging Digital Transformation Initiatives and Artificial Intelligence to Optimize Readiness and Simulate Mission Performance across the Fleet

Authors: Justin Woulfe

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Siloed logistics and supply chain management systems throughout the Department of Defense (DOD) has led to disparate approaches to modeling and simulation (M&S), a lack of understanding of how one system impacts the whole, and issues with “optimal” solutions that are good for one organization but have dramatic negative impacts on another. Many different systems have evolved to try to understand and account for uncertainty and try to reduce the consequences of the unknown. As the DoD undertakes expansive digital transformation initiatives, there is an opportunity to fuse and leverage traditionally disparate data into a centrally hosted source of truth. With a streamlined process incorporating machine learning (ML) and artificial intelligence (AI), advanced M&S will enable informed decisions guiding program success via optimized operational readiness and improved mission success. One of the current challenges is to leverage the terabytes of data generated by monitored systems to provide actionable information for all levels of users. The implementation of a cloud-based application analyzing data transactions, learning and predicting future states from current and past states in real-time, and communicating those anticipated states is an appropriate solution for the purposes of reduced latency and improved confidence in decisions. Decisions made from an ML and AI application combined with advanced optimization algorithms will improve the mission success and performance of systems, which will improve the overall cost and effectiveness of any program. The Systecon team constructs and employs model-based simulations, cutting across traditional silos of data, aggregating maintenance, and supply data, incorporating sensor information, and applying optimization and simulation methods to an as-maintained digital twin with the ability to aggregate results across a system’s lifecycle and across logical and operational groupings of systems. This coupling of data throughout the enterprise enables tactical, operational, and strategic decision support, detachable and deployable logistics services, and configuration-based automated distribution of digital technical and product data to enhance supply and logistics operations. As a complete solution, this approach significantly reduces program risk by allowing flexible configuration of data, data relationships, business process workflows, and early test and evaluation, especially budget trade-off analyses. A true capability to tie resources (dollars) to weapon system readiness in alignment with the real-world scenarios a warfighter may experience has been an objective yet to be realized to date. By developing and solidifying an organic capability to directly relate dollars to readiness and to inform the digital twin, the decision-maker is now empowered through valuable insight and traceability. This type of educated decision-making provides an advantage over the adversaries who struggle with maintaining system readiness at an affordable cost. The M&S capability developed allows program managers to independently evaluate system design and support decisions by quantifying their impact on operational availability and operations and support cost resulting in the ability to simultaneously optimize readiness and cost. This will allow the stakeholders to make data-driven decisions when trading cost and readiness throughout the life of the program. Finally, sponsors are available to validate product deliverables with efficiency and much higher accuracy than in previous years.

Keywords: artificial intelligence, digital transformation, machine learning, predictive analytics

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1143 Technical and Economic Evaluation of Harmonic Mitigation from Offshore Wind Power Plants by Transmission Owners

Authors: A. Prajapati, K. L. Koo, F. Ghassemi, M. Mulimakwenda

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In the UK, as the volume of non-linear loads connected to transmission grid continues to rise steeply, the harmonic distortion levels on transmission network are becoming a serious concern for the network owners and system operators. This paper outlines the findings of the study conducted to verify the proposal that the harmonic mitigation could be optimized and can be managed economically and effectively at the transmission network level by the Transmission Owner (TO) instead of the individual polluter connected to the grid. Harmonic mitigation studies were conducted on selected regions of the transmission network in England for recently connected offshore wind power plants to strategize and optimize selected harmonic filter options. The results – filter volume and capacity – were then compared against the mitigation measures adopted by the individual connections. Estimation ratios were developed based on the actual installed and optimal proposed filters. These estimation ratios were then used to derive harmonic filter requirements for future contracted connections. The study has concluded that a saving of 37% in the filter volume/capacity could be achieved if the TO is to centrally manage the harmonic mitigation instead of individual polluter installing their own mitigation solution.

Keywords: C-type filter, harmonics, optimization, offshore wind farms, interconnectors, HVDC, renewable energy, transmission owner

Procedia PDF Downloads 159
1142 Morphological and Chemical Characterization of the Surface of Orthopedic Implant Materials

Authors: Bertalan Jillek, Péter Szabó, Judit Kopniczky, István Szabó, Balázs Patczai, Kinga Turzó

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Hip and knee prostheses are one of the most frequently used medical implants, that can significantly improve patients’ quality of life. Long term success and biointegration of these prostheses depend on several factors, like bulk and surface characteristics, construction and biocompatibility of the material. The applied surgical technique, the general health condition and life-quality of the patient are also determinant factors. Medical devices used in orthopedic surgeries have different surfaces depending on their function inside the human body. Surface roughness of these implants determines the interaction with the surrounding tissues. Numerous modifications have been applied in the recent decades to improve a specific property of an implant. Our goal was to compare the surface characteristics of typical implant materials used in orthopedic surgery and traumatology. Morphological and chemical structure of Vortex plate anodized titanium, cemented THR (total hip replacement) stem high nitrogen REX steel (SS), uncemented THR stem and cup titanium (Ti) alloy with titanium plasma spray coating (TPS), cemented cup and uncemented acetabular liner HXL and UHMWPE and TKR (total knee replacement) femoral component CoCrMo alloy (Sanatmetal Ltd, Hungary) discs were examined. Visualization and elemental analysis were made by scanning electron microscopy (SEM) and energy dispersive spectroscopy (EDS). Surface roughness was determined by atomic force microscopy (AFM) and profilometry. SEM and AFM revealed the morphological and roughness features of the examined materials. TPS Ti presented the highest Ra value (25 ± 2 μm, followed by CoCrMo alloy (535 ± 19 nm), Ti (227 ± 15 nm) and stainless steel (170 ± 11 nm). The roughness of the HXL and UHMWPE surfaces was in the same range, 147 ± 13 nm and 144 ± 15 nm, respectively. EDS confirmed typical elements on the investigated prosthesis materials: Vortex plate Ti (Ti, O, P); TPS Ti (Ti, O, Al); SS (Fe, Cr, Ni, C) CoCrMo (Co, Cr, Mo), HXL (C, Al, Ni) and UHMWPE (C, Al). The results indicate that the surface of prosthesis materials have significantly different features and the applied investigation methods are suitable for their characterization. Contact angle measurements and in vitro cell culture testing are further planned to test their surface energy characteristics and biocompatibility.

Keywords: morphology, PE, roughness, titanium

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1141 Handy EKG: Low-Cost ECG For Primary Care Screening In Developing Countries

Authors: Jhiamluka Zservando Solano Velasquez, Raul Palma, Alejandro Calderon, Servio Paguada, Erick Marin, Kellyn Funes, Hana Sandoval, Oscar Hernandez

Abstract:

Background: Screening cardiac conditions in primary care in developing countries can be challenging, and Honduras is not the exception. One of the main limitations is the underfunding of the Healthcare System in general, causing conventional ECG acquisition to become a secondary priority. Objective: Development of a low-cost ECG to improve screening of arrhythmias in primary care and communication with a specialist in secondary and tertiary care. Methods: Design a portable, pocket-size low-cost 3 lead ECG (Handy EKG). The device is autonomous and has Wi-Fi/Bluetooth connectivity options. A mobile app was designed which can access online servers with machine learning, a subset of artificial intelligence to learn from the data and aid clinicians in their interpretation of readings. Additionally, the device would use the online servers to transfer patient’s data and readings to a specialist in secondary and tertiary care. 50 randomized patients volunteer to participate to test the device. The patients had no previous cardiac-related conditions, and readings were taken. One reading was performed with the conventional ECG and 3 readings with the Handy EKG using different lead positions. This project was possible thanks to the funding provided by the National Autonomous University of Honduras. Results: Preliminary results show that the Handy EKG performs readings of the cardiac activity similar to those of a conventional electrocardiograph in lead I, II, and III depending on the position of the leads at a lower cost. The wave and segment duration, amplitude, and morphology of the readings were similar to the conventional ECG, and interpretation was possible to conclude whether there was an arrhythmia or not. Two cases of prolonged PR segment were found in both ECG device readings. Conclusion: Using a Frugal innovation approach can allow lower income countries to develop innovative medical devices such as the Handy EKG to fulfill unmet needs at lower prices without compromising effectiveness, safety, and quality. The Handy EKG provides a solution for primary care screening at a much lower cost and allows for convenient storage of the readings in online servers where clinical data of patients can then be accessed remotely by Cardiology specialists.

Keywords: low-cost hardware, portable electrocardiograph, prototype, remote healthcare

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1140 Finite Volume Method Simulations of GaN Growth Process in MOVPE Reactor

Authors: J. Skibinski, P. Caban, T. Wejrzanowski, K. J. Kurzydlowski

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In the present study, numerical simulations of heat and mass transfer during gallium nitride growth process in Metal Organic Vapor Phase Epitaxy reactor AIX-200/4RF-S is addressed. Existing knowledge about phenomena occurring in the MOVPE process allows to produce high quality nitride based semiconductors. However, process parameters of MOVPE reactors can vary in certain ranges. Main goal of this study is optimization of the process and improvement of the quality of obtained crystal. In order to investigate this subject a series of computer simulations have been performed. Numerical simulations of heat and mass transfer in GaN epitaxial growth process have been performed to determine growth rate for various mass flow rates and pressures of reagents. According to the fact that it’s impossible to determine experimentally the exact distribution of heat and mass transfer inside the reactor during the process, modeling is the only solution to understand the process precisely. Main heat transfer mechanisms during MOVPE process are convection and radiation. Correlation of modeling results with the experiment allows to determine optimal process parameters for obtaining crystals of highest quality.

Keywords: Finite Volume Method, semiconductors, epitaxial growth, metalorganic vapor phase epitaxy, gallium nitride

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1139 Investigation of Antimicrobial Activity of Dielectric Barrier Discharge Oxygen Plasma Combined with ZnO NPs-Treated Cotton Fabric Coated with Natural Green Tea Leaf Extracts

Authors: Fatma A. Mohamed, Hend M. Ahmed

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This research explores the antimicrobial effects of dielectric barrier discharge (DBD) oxygen plasma treatment combined with ZnO NPs on the cotton fabric, focusing on various treatment durations (5, 10, 15, 20, and 30 minutes) and discharge powers (15.5–17.35 watts) at flow rate 0.5 l/min. After treatment with oxygen plasma and ZnO NPs, the fabric was printed with green tea (Camellia sinensis) at five different concentrations. The study evaluated the treatment's effectiveness by analyzing surface wettability, specifically through wet-out time and hydrophilicity, as well as measuring contact angles. To investigate the chemical changes on the fabric's surface, attenuated total reflectance–Fourier transform infrared (ATR-FTIR) spectroscopy was employed to identify the functional groups formed as a result of the plasma treatment. This comprehensive approach aims to understand how DBD oxygen plasma treatment and ZnO nanoparticles change cotton fabric properties and enhance its antimicrobial potential, paving the way for innovative applications in textiles. In addition to the chemical analysis, the surface morphology of the O₂ plasma/ZnO NPs-treated cotton fabric was examined using scanning electron microscopy (SEM). FTIR analysis revealed an increase in polar functional groups (-COOH, -OH, and -C≡O) on the fabric's surface, contributing to enhanced hydrophilicity and functionality. The antimicrobial properties were evaluated using qualitative and quantitative methods, including agar plate assays and modified Hoenstein tests against Staphylococcus aureus and Escherichia coli. The results indicated a significant improvement in antimicrobial effectiveness for the cotton fabric treated with plasma and coated with natural extracts, maintaining this efficacy even after four washing cycles. This research demonstrates that utilizing oxygen DBD plasma/ZnO NPs treatment, combined with the absorption of tea and tulsi leaf extracts, presents a promising strategy for developing natural antimicrobial textiles. This approach is particularly relevant given the increasing medical and healthcare demands for effective antimicrobial materials. Overall, the method not only enhances the absorption of plant extracts but also significantly boosts antimicrobial efficacy, offering valuable insights for future textile applications.

Keywords: cotton, ZnO NPs, green tea leaf, antimicrobial avtivity, DBD oxygen plasma

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1138 Optimization of Bio-Diesel Production from Rubber Seed Oils

Authors: Pawit Tangviroon, Apichit Svang-Ariyaskul

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Rubber seed oil is an attractive alternative feedstock for biodiesel production because it is not related to food-chain plant. Rubber seed oil contains large amount of free fatty acids, which causes problem in biodiesel production. Free fatty acids can react with alkaline catalyst in biodiesel production. Acid esterification is used as pre-treatment to convert unwanted compound to desirable biodiesel. Phase separation of oil and methanol occurs at low ratio of methanol to oil and causes low reaction rate and conversion. Acid esterification requires large excess of methanol in order to increase the miscibility of methanol in oil and accordingly, it is a more expensive separation process. In this work, the kinetics of esterification of rubber seed oil with methanol is developed from available experimental results. Reactive distillation process was designed by using Aspen Plus program. The effects of operating parameters such as feed ratio, molar reflux ratio, feed temperature, and feed stage are investigated in order to find the optimum conditions. Results show that the reactive distillation process is proved to be better than conventional process. It consumes less feed methanol and less energy while yielding higher product purity than the conventional process. This work can be used as a guideline for further development to industrial scale of biodiesel production using reactive distillation.

Keywords: biodiesel, reactive distillation, rubber seed oil, transesterification

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1137 Maximizing Bidirectional Green Waves for Major Road Axes

Authors: Christian Liebchen

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Both from an environmental perspective and with respect to road traffic flow quality, planning so-called green waves along major road axes is a well-established target for traffic engineers. For one-way road axes (e.g. the Avenues in Manhattan), this is a trivial downstream task. For bidirectional arterials, the well-known necessary condition for establishing a green wave in both directions is that the driving times between two subsequent crossings must be an integer multiple of half of the cycle time of the signal programs at the nodes. In this paper, we propose an integer linear optimization model to establish fixed-time green waves in both directions that are as long and as wide as possible, even in the situation where the driving time condition is not fulfilled. In particular, we are considering an arterial along whose nodes separate left-turn signal groups are realized. In our computational results, we show that scheduling left-turn phases before or after the straight phases can reduce waiting times along the arterial. Moreover, we show that there is always a solution with green waves in both directions that are as long and as wide as possible, where absolute priority is put on just one direction. Compared to optimizing both directions together, establishing an ideal green wave into one direction can only provide suboptimal quality when considering prioritized parts of a green band (e.g., first few seconds).

Keywords: traffic light coordination, synchronization, phase sequencing, green waves, integer programming

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1136 Effects of Various Wavelet Transforms in Dynamic Analysis of Structures

Authors: Seyed Sadegh Naseralavi, Sadegh Balaghi, Ehsan Khojastehfar

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Time history dynamic analysis of structures is considered as an exact method while being computationally intensive. Filtration of earthquake strong ground motions applying wavelet transform is an approach towards reduction of computational efforts, particularly in optimization of structures against seismic effects. Wavelet transforms are categorized into continuum and discrete transforms. Since earthquake strong ground motion is a discrete function, the discrete wavelet transform is applied in the present paper. Wavelet transform reduces analysis time by filtration of non-effective frequencies of strong ground motion. Filtration process may be repeated several times while the approximation induces more errors. In this paper, strong ground motion of earthquake has been filtered once applying each wavelet. Strong ground motion of Northridge earthquake is filtered applying various wavelets and dynamic analysis of sampled shear and moment frames is implemented. The error, regarding application of each wavelet, is computed based on comparison of dynamic response of sampled structures with exact responses. Exact responses are computed by dynamic analysis of structures applying non-filtered strong ground motion.

Keywords: wavelet transform, computational error, computational duration, strong ground motion data

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1135 Optimization of Poly-β-Hydroxybutyrate Recovery from Bacillus Subtilis Using Solvent Extraction Process by Response Surface Methodology

Authors: Jayprakash Yadav, Nivedita Patra

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Polyhydroxybutyrate (PHB) is an interesting material in the field of medical science, pharmaceutical industries, and tissue engineering because of its properties such as biodegradability, biocompatibility, hydrophobicity, and elasticity. PHB is naturally accumulated by several microbes in their cytoplasm during the metabolic process as energy reserve material. PHB can be extracted from cell biomass using halogenated hydrocarbons, chemicals, and enzymes. In this study, a cheaper and non-toxic solvent, acetone, was used for the extraction process. The different parameters like acetone percentage, and solvent pH, process temperature, and incubation periods were optimized using the Response Surface Methodology (RSM). RSM was performed and the determination coefficient (R2) value was found to be 0.8833 from the quadratic regression model with no significant lack of fit. The designed RSM model results indicated that the fitness of the response variable was significant (P-value < 0.0006) and satisfactory to denote the relationship between the responses in terms of PHB recovery and purity with respect to the values of independent variables. Optimum conditions for the maximum PHB recovery and purity were found to be solvent pH 7, extraction temperature - 43 °C, incubation time - 70 minutes, and percentage acetone – 30 % from this study. The maximum predicted PHB recovery was found to be 0.845 g/g biomass dry cell weight and the purity was found to be 97.23 % using the optimized conditions.

Keywords: acetone, PHB, RSM, halogenated hydrocarbons, extraction, bacillus subtilis.

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1134 A Generic Middleware to Instantly Sync Intensive Writes of Heterogeneous Massive Data via Internet

Authors: Haitao Yang, Zhenjiang Ruan, Fei Xu, Lanting Xia

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Industry data centers often need to sync data changes reliably and instantly from a large-scale of heterogeneous autonomous relational databases accessed via the not-so-reliable Internet, for which a practical universal sync middle of low maintenance and operation costs is most wanted, but developing such a product and adapting it for various scenarios are a very sophisticated and continuous practice. The authors have been devising, applying, and optimizing a generic sync middleware system, named GSMS since 2006, holding the principles or advantages that the middleware must be SyncML-compliant and transparent to data application layer logic, need not refer to implementation details of databases synced, does not rely on host computer operating systems deployed, and its construction is light weighted and hence, of low cost. A series of ultimate experiments with GSMS sync performance were conducted for a persuasive example of a source relational database that underwent a broad range of write loads, say, from one thousand to one million intensive writes within a few minutes. The tests proved that GSMS has achieved an instant sync level of well below a fraction of millisecond per record sync, and GSMS’ smooth performances under ultimate write loads also showed it is feasible and competent.

Keywords: heterogeneous massive data, instantly sync intensive writes, Internet generic middleware design, optimization

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1133 Experimental Quantification of the Intra-Tow Resin Storage Evolution during RTM Injection

Authors: Mathieu Imbert, Sebastien Comas-Cardona, Emmanuelle Abisset-Chavanne, David Prono

Abstract:

Short cycle time Resin Transfer Molding (RTM) applications appear to be of great interest for the mass production of automotive or aeronautical lightweight structural parts. During the RTM process, the two components of a resin are mixed on-line and injected into the cavity of a mold where a fibrous preform has been placed. Injection and polymerization occur simultaneously in the preform inducing evolutions of temperature, degree of cure and viscosity that furthermore affect flow and curing. In order to adjust the processing conditions to reduce the cycle time, it is, therefore, essential to understand and quantify the physical mechanisms occurring in the part during injection. In a previous study, a dual-scale simulation tool has been developed to help determining the optimum injection parameters. This tool allows tracking finely the repartition of the resin and the evolution of its properties during reactive injections with on-line mixing. Tows and channels of the fibrous material are considered separately to deal with the consequences of the dual-scale morphology of the continuous fiber textiles. The simulation tool reproduces the unsaturated area at the flow front, generated by the tow/channel difference of permeability. Resin “storage” in the tows after saturation is also taken into account as it may significantly affect the repartition and evolution of the temperature, degree of cure and viscosity in the part during reactive injections. The aim of the current study is, thanks to experiments, to understand and quantify the “storage” evolution in the tows to adjust and validate the numerical tool. The presented study is based on four experimental repeats conducted on three different types of textiles: a unidirectional Non Crimp Fabric (NCF), a triaxial NCF and a satin weave. Model fluids, dyes and image analysis, are used to study quantitatively, the resin flow in the saturated area of the samples. Also, textiles characteristics affecting the resin “storage” evolution in the tows are analyzed. Finally, fully coupled on-line mixing reactive injections are conducted to validate the numerical model.

Keywords: experimental, on-line mixing, high-speed RTM process, dual-scale flow

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1132 Strengthening Strategy across Languages: A Cognitive and Grammatical Universal Phenomenon

Authors: Behnam Jay

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In this study, the phenomenon called “Strengthening” in human language refers to the strategic use of multiple linguistic elements to intensify specific grammatical or semantic functions. This study explores cross-linguistic evidence demonstrating how strengthening appears in various grammatical structures. In French and Spanish, double negatives are used not to cancel each other out but to intensify the negation, challenging the conventional understanding that double negatives result in an affirmation. For example, in French, il ne sait pas (He dosn't know.) uses both “ne” and “pas” to strengthen the negation. Similarly, in Spanish, No vio a nadie. (He didn't see anyone.) uses “no” and “nadie” to achieve a stronger negative meaning. In Japanese, double honorifics, often perceived as erroneous, are reinterpreted as intentional efforts to amplify politeness, as seen in forms like ossharareru (to say, (honorific)). Typically, an honorific morpheme appears only once in a predicate, but native speakers often use double forms to reinforce politeness. In Turkish, the word eğer (indicating a condition) is sometimes used together with the conditional suffix -se(sa) within the same sentence to strengthen the conditional meaning, as in Eğer yağmur yağarsa, o gelmez. (If it rains, he won't come). Furthermore, the combination of question words with rising intonation in various languages serves to enhance interrogative force. These instances suggest that strengthening is a cross-linguistic strategy that may reflect a broader cognitive mechanism in language processing. This paper investigates these cases in detail, providing insights into why languages may adopt such strategies. No corpus was used for collecting examples from different languages. Instead, the examples were gathered from languages the author encountered during their research, focusing on specific grammatical and morphological phenomena relevant to the concept of strengthening. Due to the complexity of employing a comparative method across multiple languages, this approach was chosen to illustrate common patterns of strengthening based on available data. It is acknowledged that different languages may have different strengthening strategies in various linguistic domains. While the primary focus is on grammar and morphology, it is recognized that the strengthening phenomenon may also appear in phonology. Future research should aim to include a broader range of languages and utilize more comprehensive comparative methods where feasible to enhance methodological rigor and explore this phenomenon more thoroughly.

Keywords: strengthening, cross-linguistic analysis, syntax, semantics, cognitive mechanism

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1131 The Relationships between AntimüLlerian Hormone, Androgens and Ovarian Reserve in Non-Obese East Indian Women with and without Polycystic Ovary Syndrome

Authors: Dipanshu Sur, Ratnabali Chakravorty, Rimi Pal, Siddhartha Chatterjee, Joyshree Chaterjee, Amal Mallik

Abstract:

Background: Polycystic ovary syndrome (PCOS) is a common endocrine disease in reproductive women with a complex hormonal disturbance that affects the menstrual cycle and leads to metabolic consequences in later life. Hyperandrogenaemia is noticeable features of PCOS and influence the process of folliculogenesis in women. The levels of Antimüllerian Hormone (AMH) reflect the number of pre-antral follicles and thus are a marker of oocyte pool – germinal reserve of the ovary for reproduction. Besides its utilization in IVF (In-vitro fertilization), determination of AMH may serve as an additional marker in the diagnostics of PCOS, where increased AMH levels reflect the severity of the disease. The positive correlation of serum AMH with the number of antral follicles was found also in patients with PCOS. Objective: The objective of this study was to investigate the relationship between AMH androgens and whether AMH contributes to altered folliculogenesis in non-obese women with PCOS. Methods: We designed a prospective study which included a total of 65 IVF individuals. It enrolled 26 cases of PCOS based on 2003 Rotterdam criteria and 39 ovulatory normal- non PCOS, healthy, age-matched controls. AMH levels and ovarian morphology were assessed. The relationships between AMH and androgenaemia in patients with and without PCOS were studied. Results: Mean age of PCOS patients were slightly higher than controls (32±4 and 28±3 years, respectively). AMH generally increased with antral follicle count (AFC) [P=0.001], testosterone, and luteinising hormone, and decreased with age, and serum sex hormone binding globulin (SHBG). No significant relationships were found between circulating AMH levels and BMI between PCOS and non-PCOS patients. The calculation of AMH production per antral follicle (AMH/AF) showed that there was a significant difference in median AMH/AF between PCOS and non-PCOS (P =0.001). Both PCOS and non-PCOS groups showed a very similar increase in AMH with increases in AFC, but the PCOS patients had consistently higher AMH across all AFC levels. Conclusions: These observations indicate that there is a connection between AMH and androgens levels between PCOS and non-PCOS East Indian women. Excessive granulosa cell activity may be implicated in the abnormal follicular dynamic of the syndrome. They are higher in women with PCOS and, on the other hand, very low in women with an ovarian failure.

Keywords: anti-Mullerian hormone, polycystic ovary syndrome, antral follicle count, androgens

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1130 The Data-Driven Localized Wave Solution of the Fokas-Lenells Equation Using Physics-Informed Neural Network

Authors: Gautam Kumar Saharia, Sagardeep Talukdar, Riki Dutta, Sudipta Nandy

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The physics-informed neural network (PINN) method opens up an approach for numerically solving nonlinear partial differential equations leveraging fast calculating speed and high precession of modern computing systems. We construct the PINN based on a strong universal approximation theorem and apply the initial-boundary value data and residual collocation points to weekly impose initial and boundary conditions to the neural network and choose the optimization algorithms adaptive moment estimation (ADAM) and Limited-memory Broyden-Fletcher-Golfard-Shanno (L-BFGS) algorithm to optimize learnable parameter of the neural network. Next, we improve the PINN with a weighted loss function to obtain both the bright and dark soliton solutions of the Fokas-Lenells equation (FLE). We find the proposed scheme of adjustable weight coefficients into PINN has a better convergence rate and generalizability than the basic PINN algorithm. We believe that the PINN approach to solve the partial differential equation appearing in nonlinear optics would be useful in studying various optical phenomena.

Keywords: deep learning, optical soliton, physics informed neural network, partial differential equation

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1129 Qualitative Detection of HCV and GBV-C Co-infection in Cirrhotic Patients Using a SYBR Green Multiplex Real Time RT-PCR Technique

Authors: Shahzamani Kiana, Esmaeil Lashgarian Hamed, Merat Shahin

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HCV and GBV-C belong to the Flaviviridae family of viruses and GBV-C is the closest virus to HCV genetically. Accumulative research is in progress all over the world to clarify clinical aspects of GBV-C. Possibility of interaction between HCV and GBV-C and also its consequence with other liver diseases are the most important clinical aspects which encourage researchers to develop a technique for simultaneous detection of these viruses. In this study a SYBR Green multiplex real time RT-PCR technique as a new economical and sensitive method was optimized for simultaneous detection of HCV/GBV-C in HCV positive plasma samples. After designing and selection of two pairs of specific primers for HCV and GBV-C, SYBR Green Real time RT-PCR technique optimization was performed separately for each virus. Establishment of multiplex PCR was the next step. Finally our technique was performed on positive and negative plasma samples. 89 cirrhotic HCV positive plasma samples (29 of genotype 3 a and 27 of genotype 1a) were collected from patients before receiving treatment. 14% of genotype 3a and 17.1% of genotype 1a showed HCV/GBV-C co-infection. As a result, 13.48% of 89 samples had HCV/GBV-C co-infection that was compatible with other results from all over the world. Data showed no apparent influence of HGV co-infection on the either clinical or virological aspect of HCV infection. Furthermore, with application of multiplex Real time RT-PCR technique, more time and cost could be saved in clinical-research settings.

Keywords: HCV, GBV-C, cirrhotic patients, multiplex real time RT- PCR

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1128 Long Time Oxidation Behavior of Machined 316 Austenitic Stainless Steel in Primary Water Reactor

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

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Austenitic stainless steels are widely used in nuclear industry to manufacture critical components owing to their excellent corrosion resistance at high temperatures. Almost all the components used in nuclear power plants are produced by surface finishing (surface cold work) such as milling, grinding and so on. The change of surface states induced by machining has great influence on the corrosion behavior. In the present study, long time oxidation behavior of machined 316 austenitic stainless steel exposed to simulated pressure water reactor environment was investigated considering different surface states. Four surface finishes were produced by electro-polishing (P), grinding (G), and two milling (M and M1) processes respectively. Before oxidation, the surface Vickers micro-hardness, surface roughness of each type of sample was measured. Corrosion behavior of four types of sample was studied by using oxidation weight gain method for six oxidation periods. The oxidation time of each period was 120h, 216h, 336h, 504h, 672h and 1344h, respectively. SEM was used to observe the surface morphology of oxide film in several period. The results showed that oxide film on austenitic stainless steel has a duplex-layer structure. The inner oxide film is continuous and compact, while the outer layer is composed of oxide particles. The oxide particle consisted of large particles (nearly micron size) and small particles (dozens of nanometers to a few hundred nanometers). The formation of oxide particle could be significantly affected by the machined surface states. The large particle on cold worked samples (grinding and milling) appeared earlier than electro-polished one, and the milled sample has the largest particle size followed by ground one and electro-polished one. For machined samples, the large particles were almost distributed along the direction of machining marks. Severe exfoliation was observed on one milled surface (M) which had the most heavily cold worked layer, while rare local exfoliation occurred on the ground sample (G) and the other milled sample (M1). The electro-polished sample (P) entirely did not exfoliate.

Keywords: austenitic stainless steel, oxidation, machining, SEM

Procedia PDF Downloads 287
1127 Recommended Practice for Experimental Evaluation of the Seepage Sensitivity Damage of Coalbed Methane Reservoirs

Authors: Hao Liu, Lihui Zheng, Chinedu J. Okere, Chao Wang, Xiangchun Wang, Peng Zhang

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The coalbed methane (CBM) extraction industry (an unconventional energy source) is yet to promulgated an established standard code of practice for the experimental evaluation of sensitivity damage of coal samples. The existing experimental process of previous researches mainly followed the industry standard for conventional oil and gas reservoirs (CIS). However, the existing evaluation method ignores certain critical differences between CBM reservoirs and conventional reservoirs, which could inevitably result in an inaccurate evaluation of sensitivity damage and, eventually, poor decisions regarding the formulation of formation damage prevention measures. In this study, we propose improved experimental guidelines for evaluating seepage sensitivity damage of CBM reservoirs by leveraging on the shortcomings of the existing methods. The proposed method was established via a theoretical analysis of the main drawbacks of the existing methods and validated through comparative experiments. The results show that the proposed evaluation technique provided reliable experimental results that can better reflect actual reservoir conditions and correctly guide future development of CBM reservoirs. This study is pioneering the research on the optimization of experimental parameters for efficient exploration and development of CBM reservoirs.

Keywords: coalbed methane, formation damage, permeability, unconventional energy source

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1126 Valorization of Plastic and Cork Wastes in Design of Composite Materials

Authors: Svetlana Petlitckaia, Toussaint Barboni, Paul-Antoine Santoni

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Plastic is a revolutionary material. However, the pollution caused by plastics damages the environment, human health and the economy of different countries. It is important to find new ways to recycle and reuse plastic material. The use of waste materials as filler and as a matrix for composite materials is receiving increasing attention as an approach to increasing the economic value of streams. In this study, a new composite material based on high-density polyethylene (HDPE) and polypropylene (PP) wastes from bottle caps and cork powder from unused cork (virgin cork), which has a high capacity for thermal insulation, was developed. The composites were prepared with virgin and modified cork. The composite materials were obtained through twin-screw extrusion and injection molding. The composites were produced with proportions of 0 %, 5 %, 10 %, 15 %, and 20 % of cork powder in a polymer matrix with and without coupling agent and flame retardant. These composites were investigated in terms of mechanical, structural and thermal properties. The effect of cork fraction, particle size and the use of flame retardant on the properties of composites were investigated. The properties of samples elaborated with the polymer and the cork were compared to them with the coupling agent and commercial flame retardant. It was observed that the morphology of HDPE/cork and PP/cork composites revealed good distribution and dispersion of cork particles without agglomeration. The results showed that the addition of cork powder in the polymer matrix reduced the density of the composites. However, the incorporation of natural additives doesn’t have a significant effect on water adsorption. Regarding the mechanical properties, the value of tensile strength decreases with the addition of cork powder, ranging from 30 MPa to 19 MPa for PP composites and from 19 MPa to 17 MPa for HDPE composites. The value of thermal conductivity of composites HDPE/cork and PP/ cork is about 0.230 W/mK and 0.170 W/mK, respectively. Evaluation of the flammability of the composites was performed using a cone calorimeter. The results of thermal analysis and fire tests show that it is important to add flame retardants to improve fire resistance. The samples elaborated with the coupling agent and flame retardant have better mechanical properties and fire resistance. The feasibility of the composites based on cork and PP and HDPE wastes opens new ways of valorizing plastic waste and virgin cork. The formulation of composite materials must be optimized.

Keywords: composite materials, cork and polymer wastes, flammability, modificated cork

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1125 Optimization of Wire EDM Parameters for Fabrication of Micro Channels

Authors: Gurinder Singh Brar, Sarbjeet Singh, Harry Garg

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Wire Electric Discharge Machining (WEDM) is thermal machining process capable of machining very hard electrically conductive material irrespective of their hardness. WEDM is being widely used to machine micro-scale parts with the high dimensional accuracy and surface finish. The objective of this paper is to optimize the process parameters of wire EDM to fabricate the microchannels and to calculate the surface finish and material removal rate of microchannels fabricated using wire EDM. The material used is aluminum 6061 alloy. The experiments were performed using CNC wire cut electric discharge machine. The effect of various parameters of WEDM like pulse on time (TON) with the levels (100, 150, 200), pulse off time (TOFF) with the levels (25, 35, 45) and current (IP) with the levels (105, 110, 115) were investigated to study the effect on output parameter i.e. Surface Roughness and Material Removal Rate (MRR). Each experiment was conducted under different conditions of a pulse on time, pulse off time and peak current. For material removal rate, TON and Ip were the most significant process parameter. MRR increases with the increase in TON and Ip and decreases with the increase in TOFF. For surface roughness, TON and Ip have the maximum effect and TOFF was found out to be less effective.

Keywords: microchannels, Wire Electric Discharge Machining (WEDM), Metal Removal Rate (MRR), surface finish

Procedia PDF Downloads 499
1124 Cognitive Approach at the Epicenter of Creative Accounting in Cameroonian Companies: The Relevance of the Psycho-Sociological Approach and the Theory of Cognitive Dissonance

Authors: Romuald Temomo Wamba, Robert Wanda

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The issue of creative accounting in the psychological and sociological framework has been a mixed subject for over 60 years. The objective of this article is to ensure the existence of creative accounting in Cameroonian entities on the one hand and to understand the strategies used by audit agents to detect errors, omissions, irregularities, or inadequacies in the financial state; optimization techniques used by account preparers to strategically bypass texts on the other hand. To achieve this, we conducted an exploratory study using a cognitive approach, and the data analysis was performed by the software 'decision explorer'. The results obtained challenge the authors' cognition (manifest latent and deceptive behavior). The tax inspectors stress that the entities in Cameroon do not derogate from the rules of piloting in the financial statements. Likewise, they claim a change in current income and net income through depreciation, provisions, inventories, and the spreading of charges over long periods. This suggests the suspicion or intention of manipulating the financial statements. As for the techniques, the account preparers manage the accruals at the end of the year as the basis of the practice of creative accounting. Likewise, management accounts are more favorable to results management.

Keywords: creative accounting, sociocognitive approach, psychological and sociological approach, cognitive dissonance theory, cognitive mapping

Procedia PDF Downloads 193