Search results for: energy audit

Authors: Nagham Ismail, Djamel Ouahrani

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Thermal resilience in the built environment reflects the building's capacity to adapt to extreme climate changes. In hot climates, power outages in office buildings pose risks to the health and productivity of workers. Therefore, it is of interest to quantify the thermal resilience of office buildings by developing a user-friendly simplified model. This simplified model begins with creating an assessment metric of thermal resilience that measures the duration between the power outage and the point at which the thermal habitability condition is compromised, considering different power interruption times (morning, noon, and afternoon). In this context, energy simulations of an office building are conducted for Qatar's summer weather by changing different parameters that are related to the (i) wall characteristics, (ii) glazing characteristics, (iii) load, (iv) orientation and (v) air leakage. The simulation results are processed using SPSS to derive linear regression equations, aiding stakeholders in evaluating the performance of commercial buildings during different power interruption times. The findings reveal the significant influence of glazing characteristics on thermal resilience, with the morning power outage scenario posing the most detrimental impact in terms of the shortest duration before compromising thermal resilience.

Keywords: thermal resilience, thermal envelope, energy modeling, building simulation, thermal comfort, power disruption, extreme weather

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Authors: Wei Hu, Wenguang Chen, Chong Dong

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In order to improve the efficiency and safety of photovoltaic power generation devices, this photovoltaic power generation system combines Artificial Intelligence (AI) and the Internet of Things (IoT) to control the chasing photovoltaic power generation device to track the sun to improve power generation efficiency and then convert energy management. The system uses artificial intelligence as the control terminal, the power generation device executive end uses the Linux system, and Exynos4412 is the CPU. The power generating device collects the sun image information through Sony CCD. After several power generating devices feedback the data to the CPU for processing, several CPUs send the data to the artificial intelligence control terminal through the Internet. The control terminal integrates the executive terminal information, time information, and environmental information to decide whether to generate electricity normally and then whether to convert the converted electrical energy into the grid or store it in the battery pack. When the power generation environment is abnormal, the control terminal authorizes the protection strategy, the power generation device executive terminal stops power generation and enters a self-protection posture, and at the same time, the control terminal synchronizes the data with the cloud. At the same time, the system is more intelligent, more adaptive, and longer life.

Keywords: photo-voltaic power generation, the pursuit of light, artificial intelligence, internet of things, photovoltaic array, power management

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Authors: Gabriela D. Silva, Rodrigo L. O. R. Cunha, Mauricio D. Coutinho-Neto

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In the last four decades the biological activities of selenium compounds has received great attention, particularly for hypervalent derivates from selenium (IV) used as enzyme inhibitors. The unregulated activity of cysteine proteases are related to the development of several pathologies, such as neurological disorders, cardiovascular diseases, obesity, rheumatoid arthritis, cancer and parasitic infections. These enzymes are therefore a valuable target for designing new small molecule inhibitors such as selenuranes. Even tough there has been advances in the synthesis and design of new selenuranes based inhibitors, little is known about their mechanism of action. It is a given that inhibition occurs through the reaction between the thiol group of the enzyme and the chalcogen atom. However, several open questions remain about the nature of the mechanism (associative vs. dissociative) and about the nature of the reactive species in solution under physiological conditions. In this work we performed a theoretical investigation on model systems to study the possible routes of substitution reactions. Nucleophiles may be present in biological systems, our interest is centered in the thiol groups from the cysteine proteases and the hydroxyls from the aqueous environment. We therefore expect this study to clarify the possibility of a route reaction in two stages, the first consisting of the substitution of chloro atoms by hydroxyl groups and then replacing these hydroxyl groups per thiol groups in selenuranes. The structures of selenuranes and nucleophiles were optimized using density function theory along the B3LYP functional and a 6-311+G(d) basis set. Solvent was treated using the IEFPCM method as implemented in the Gaussian 09 code. Our results indicate that hydrolysis from water react preferably with selenuranes, and then, they are replaced by the thiol group. It show the energy values of -106,0730423 kcal/mol for dople substituition by hydroxyl group and 96,63078511 kcal/mol for thiol group. The solvatation and pH reduction promotes this route, increasing the energy value for reaction with hydroxil group to -50,75637672 kcal/mol and decreasing the energy value for thiol to 7,917767189 kcal/mol. Alternative ways were analyzed for monosubstitution (considering the competition between Cl, OH and SH groups) and they suggest the same route. Similar results were obtained for aliphatic and aromatic selenuranes studied.

Keywords: chalcogenes, computational study, cysteine proteases, enzyme inhibitors

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Authors: Andrey Norov

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In the recent years, Samoilov Research Institute for Mineral Fertilizers JSC “NIUIF”, the oldest (established in September 1919) industry-oriented institute in Russia, has developed a range of sustainable, environment-friendly, zero-waste technologies that ensure minimal consumption of materials and energy resources and fully consistent with the principles of Green Chemistry that include: - Ecofriendly energy and resource saving technology of sulfuric acid from sulfur according to DC-DA scheme (double conversion - double absorption); - Improved zero-waste technology of wet phosphoric acid (WPA) by dihydrate-hemihydrate process applicable to various types of phosphate raw materials; - Flexible, efficient, zero-waste, universal technology of NP / NPS / NPK / NPKS fertilizers with maximum heat recovery from chemical processes; - Novel, zero-waste, no-analogue technology of granular PK / PKS / NPKS fertilizers with controlled dissolution rate and nutrient supply into the soil, which allows to process a number of wastes and by-products; - Innovative resource-saving joint processing of wastes from the production of phosphogypsum and fluorosilicic acid (FSA) into ammonium sulfate with simultaneous neutralization of fluoride compounds with no lime used. - New fertilizer technology of increased environmental and agrochemical efficiency (currently under development). All listed green technologies are patented with Russian and Eurasian patents. The development of ecofriendly, safe, green technologies is ongoing in JSC “NIUIF”.

Keywords: NPKS fertilizers, FSA, sulfuric acid, WPA

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Authors: Rajat Mittal, Jung Hee Seo, Jacob Turner, Harshal Raut

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The perpetual advancement in computational capabilities, coupled with the continuous evolution of software tools and numerical algorithms, is creating novel avenues for research, exploration, and application at the nexus of computational fluid and structural mechanics. Fish leverage their remarkably flexible bodies and fins to harness energy from vortices, propelling themselves with an elegance and efficiency that captivates engineers. Bats fly with unparalleled agility and speed by using their flexible membrane wings. Wave-assisted propulsion (WAP) systems, utilizing elastically mounted hydrofoils, convert wave energy into thrust. Each of these problems involves a complex and elegant interplay between fluid dynamics and structural mechanics. Historically, investigations into such phenomena were constrained by available tools, but modern computational advancements now facilitate exploration of these multi-physics challenges with an unprecedented level of fidelity, precision, and realism. In this work, the author will discuss projects that harness the capabilities of high-fidelity sharp-interface immersed boundary methods to address a spectrum of engineering and biological challenges involving fluid-structure interaction.

Keywords: immersed boundary methods, CFD, bioflight, fluid structure interaction

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Authors: Emanuele Bonamente, Andrea Aquino, Franco Cotana

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The exploitation of the low-temperature geothermal resource via ground-source heat pumps is often limited by the high investment cost mainly due to borehole drilling. From the monitoring of a prototypal system currently used by a commercial building, it was found that a simple upgrade of the conventional layout, obtained including a thermal storage between the ground-source heat exchangers and the heat pump, can optimize the ground energy exploitation requiring for shorter/fewer boreholes. For typical applications, a reduction of up to 66% with respect to the conventional layout can be easily achieved. Results from the monitoring campaign of the prototype are presented in this paper, and upgrades of the thermal storage using phase change materials (PCMs) are proposed using computational fluid dynamics simulations. The PCM thermal storage guarantees an improvement of the system coefficient of performance both for summer cooling and winter heating (up to 25%). A drastic reduction of the storage volume (approx. 1/10 of the original size) is also achieved, making it possible to easily place it within the technical room, avoiding extra costs for underground displacement. A preliminary optimization of the PCM geometry is finally proposed.

Keywords: computational fluid dynamics (CFD), geothermal energy, ground-source heat pumps, phase change materials (PCM)

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Authors: Hawon Lee, Young-Pil Kim

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Visualizing matrix metalloproteinases (MMPs) activity is necessary for understanding cancer metastasis because they are implicated in cell migration and invasion by degrading the extracellular matrix (ECM). While much effort has been made to sense the MMP activity, but extracellularly long-term monitoring of MMP activity still remains challenging. Here, we report a collagen-bound fluorescent bioprobe for the detection of MMP-2 activity in the extracellular environment. This bioprobe consists of ECM-immobilized part (including collagen-bound protein) and MMP-sensing part (including peptide substrate linked with fluorescence resonance energy transfer (FRET) coupler between donor green fluorescent protein (GFP) and acceptor TAMRA dye), which was constructed through intein-mediated self-splicing conjugation. Upon being immobilized on the collagen-coated surface, this bioprobe enabled efficient long-lasting observation of MMP-2 activity in the cultured cells without affecting cell growth and viability. As a result, the FRET ratio (acceptor/donor) decreased as the MMP2 activity increased in cultured cancer cells. Furthermore, unlike wild-type MMP-2, mutated MMP-2 expression (Y580A in the hemopexin region) gave rise to lowering the secretion of MMP-2 in HeLa. Conclusively, our method is anticipated to find applications for tracing and visualizing enzyme activity.

Keywords: collagen, ECM, FRET, MMP

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Authors: Nataša Todorović, Jovana Nikolov

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Despite the great interest in β⁻β⁻ decay, β⁺β⁺ decays are rarely investigated due to the low probability of detecting these processes with available low-level equipment. If β⁺β⁺, β⁺EC, or ECEC decay occurs in a thin sample of a material, the positrons will be stopped and annihilated inside the material, leading to the emission of two or four coincidence gamma photons energy of 511 keV. The paper presents the results of measurements of double beta decay of ⁶⁴Zn, ⁵⁰Cr, and ⁵⁴Fe isotopes. In the first experiment, 511-keV gamma rays originating from the annihilation of positrons in natural zinc were measured by a coincidence technique to obtain a non-zero value for the (0ν+2ν) half-life. In the second experiment, the result of measuring double beta decay of ⁵⁰Cr is presented, which suggests a result other than zero at 95% CL and gives the lowest limit for the half-life of this process. In the third experiment, neutrino-less ECEC decay of ⁵⁴Fe was examined. Under the decay theory, gamma rays are emitted whose energy does not coincide with the energies of gamma rays emitted by nuclei from known discrete excited states. Iron shield of an internal volume of 1 m³ and thickness of 25 cm served as a source for measuring the (0ν+2ν) process in ⁵⁴Fe, whose yield in natural iron is 5.4%. We obtain the lower limit for the half-life for ⁵⁴Fe: T(0ν, K, K)>4.4x10²⁰ yr, T(0ν, K, L)>4.1x10²⁰ yr, and T(0ν, L, L)>5.0x10²⁰ yr. For ⁵⁰Cr limit for the half-life is T(0ν+2ν)>1.3(6)x10¹⁸ yr, and for ⁶⁴Zn T(0ν+2ν, ECβ+)=1.1(0.9)x10⁹ years.

Keywords: neutrinoless double beta decay, half-life, ⁶⁴Zn, ⁵⁰Cr, and, ⁵⁴Fe

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Authors: Imen Boudali, Marwa Ragmoun

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The Vehicle Routing Problem with Hard Time Windows (VRPHTW) is a basic distribution management problem that models many real-world problems. The objective of the problem is to deliver a set of customers with known demands on minimum-cost vehicle routes while satisfying vehicle capacity and hard time windows for customers. In this paper, we propose to deal with our optimization problem by using a new hybrid stochastic algorithm based on two metaheuristics: Chemical Reaction Optimization (CRO) and Greedy Randomized Adaptive Search Procedure (GRASP). The first method is inspired by the natural process of chemical reactions enabling the transformation of unstable substances with excessive energy to stable ones. During this process, the molecules interact with each other through a series of elementary reactions to reach minimum energy for their existence. This property is embedded in CRO to solve the VRPHTW. In order to enhance the population diversity throughout the search process, we integrated the GRASP in our method. Simulation results on the base of Solomon’s benchmark instances show the very satisfactory performances of the proposed approach.

Keywords: Benchmark Problems, Combinatorial Optimization, Vehicle Routing Problem with Hard Time Windows, Meta-heuristics, Hybridization, GRASP, CRO

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Authors: S. Sehar, S. Khan, N. Ali, S. Ahmed

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In the last decade, the hunt for cost-effective, eco-friendly and energy sustainable technologies for waste water treatment are gaining much attention due to emerging water crisis and rapidly depleting existing water reservoirs all over the world. In this scenario, constructed wetland being a “green technology” could be a reliable mean for waste water treatment especially in small communities due to cost-effectiveness, ease in management, less energy consumption and sludge production. Therefore, a low cost, lab-scale sub-surface flow hybrid constructed wetland (SS-HCW) was established for domestic waste water treatment.It was observed that not only the presence but also choice of suitable vegetation along with hydraulic retention time (HRT) are key intervening ingredients which directly influence pollutant removals in constructed wetlands. Another important aspect of vegetation is that it may facilitate microbial attachment in rhizosphere, thus promote biofilm formation via microbial interactions. The major factors that influence initial aggregation and subsequent biofilm formation i.e. divalent cations (Ca2+) and extra cellular DNA (eDNA) were also studied in detail. The presence of Ca2+ in constructed wetland demonstrate superior performances in terms of effluent quality, i.e BOD5, COD, TDS, TSS, and PO4- than in absence of Ca2+. Finally, light and scanning electron microscopies coupled with EDS were carried out to get more insights into the mechanics of biofilm formation with or without Ca addition. Therefore, the same strategy can be implemented in other waste water treatment technologies.

Keywords: hybrid constructed wetland, biofilm formation, waste water treatment, waste water

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Authors: Mohammad Afkhami, Ali Hassanpour, Michael Fairweather

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The work described in this paper was undertaken to gain insight into fundamental aspects of turbulent gas-particle flows with relevance to processes employed in a wide range of applications, such as oil and gas flow assurance in pipes, powder dispersion from dry powder inhalers, and particle resuspension in nuclear waste ponds, to name but a few. In particular, the influence of particle interaction and fluid phase behavior in turbulent flow on particle dispersion in a horizontal channel is investigated. The mathematical modeling technique used is based on the large eddy simulation (LES) methodology embodied in the commercial CFD code FLUENT, with flow solutions provided by this approach coupled to a second commercial code, EDEM, based on the discrete element method (DEM) which is used for the prediction of particle motion and interaction. The results generated by LES for the fluid phase have been validated against direct numerical simulations (DNS) for three different channel flows with shear Reynolds numbers, Reτ = 150, 300 and 590. Overall, the LES shows good agreement, with mean velocities and normal and shear stresses matching those of the DNS in both magnitude and position. The research work has focused on the prediction of those conditions favoring particle aggregation and deposition within turbulent flows. Simulations have been carried out to investigate the effects of particle size, density and concentration on particle agglomeration. Furthermore, particles with different surface properties have been simulated in three channel flows with different levels of flow turbulence, achieved by increasing the Reynolds number of the flow. The simulations mimic the conditions of two-phase, fluid-solid flows frequently encountered in domestic, commercial and industrial applications, for example, air conditioning and refrigeration units, heat exchangers, oil and gas suction and pressure lines. The particle size, density, surface energy and volume fractions selected are 45.6, 102 and 150 µm, 250, 1000 and 2159 kg m-3, 50, 500, and 5000 mJ m-2 and 7.84 × 10-6, 2.8 × 10-5, and 1 × 10-4, respectively; such particle properties are associated with particles found in soil, as well as metals and oxides prevalent in turbulent bounded fluid-solid flows due to erosion and corrosion of inner pipe walls. It has been found that the turbulence structure of the flow dominates the motion of the particles, creating particle-particle interactions, with most of these interactions taking place at locations close to the channel walls and in regions of high turbulence where their agglomeration is aided both by the high levels of turbulence and the high concentration of particles. A positive relationship between particle surface energy, concentration, size and density, and agglomeration was observed. Moreover, the results derived for the three Reynolds numbers considered show that the rate of agglomeration is strongly influenced for high surface energy particles by, and increases with, the intensity of the flow turbulence. In contrast, for lower surface energy particles, the rate of agglomeration diminishes with an increase in flow turbulence intensity.

Keywords: agglomeration, channel flow, DEM, LES, turbulence

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Authors: Regina Rekuviene, Vykintas Samaitis, Liudas Mažeika, Audrius Jankauskas, Virginija Jankauskaitė, Laura Gegeckienė, Abdolali Sadaghiani, Shaghayegh Saeidiharzand

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Icing brings significant damage to aviation and renewable energy installations. Air-conditioning, refrigeration, wind turbine blades, airplane and helicopter blades often suffer from icing phenomena, which cause severe energy losses and impair aerodynamic performance. The icing process is a complex phenomenon with many different causes and types. Icing mechanisms, distributions, and patterns are still relevant to research topics. The adhesion strength between ice and surfaces differs in different icing environments. This makes the task of anti-icing very challenging. The techniques for various icing environments must satisfy different demands and requirements (e.g., efficient, lightweight, low power consumption, low maintenance and manufacturing costs, reliable operation). It is noticeable that most methods are oriented toward a particular sector and adapting them to or suggesting them for other areas is quite problematic. These methods often use various technologies and have different specifications, sometimes with no clear indication of their efficiency. There are two major groups of anti-icing methods: passive and active. Active techniques have high efficiency but, at the same time, quite high energy consumption and require intervention in the structure’s design. It’s noticeable that vast majority of these methods require specific knowledge and personnel skills. The main effect of passive methods (ice-phobic, superhydrophobic surfaces) is to delay ice formation and growth or reduce the adhesion strength between the ice and the surface. These methods are time-consuming and depend on forecasting. They can be applied on small surfaces only for specific targets, and most are non-biodegradable (except for anti-freezing proteins). There is some quite promising information on ultrasonic ice mitigation methods that employ UGW (Ultrasonic Guided Wave). These methods are have the characteristics of low energy consumption, low cost, lightweight, and easy replacement and maintenance. However, fundamental knowledge of ultrasonic de-icing methodology is still limited. The objective of this work was to identify the ice formation processes and its progress by employing ultrasonic guided wave technique. Throughout this research, the universal set-up for acoustic measurement of ice formation in a real condition (temperature range from +240 C to -230 C) was developed. Ultrasonic measurements were performed by using high frequency 5 MHz transducers in a pitch-catch configuration. The selection of wave modes suitable for detection of ice formation phenomenon on copper metal surface was performed. Interaction between the selected wave modes and ice formation processes was investigated. It was found that selected wave modes are sensitive to temperature changes. It was demonstrated that proposed ultrasonic technique could be successfully used for the detection of ice layer formation on a metal surface.

Keywords: ice formation processes, ultrasonic GW, detection of ice formation, ultrasonic testing

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Authors: Yun-Chung Yu, Yan-Wen Wang, Min-Sheng Liao, Joe-Air Jiang, Yuen-Chung Lee

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This paper proposes to use a Long Range Wide Area Network (LoRaWAN) for a smart pest monitoring system which aims at the oriental fruit fly (Bactrocera dorsalis) to improve the communication efficiency of the system. The oriental fruit fly is one of the main pests in Southeast Asia and the Pacific Rim. Different smart pest monitoring systems based on the Internet of Things (IoT) architecture have been developed to solve problems of employing manual measurement. These systems often use Octopus II, a communication module following the 2.4GHz IEEE 802.15.4 ZigBee specification, as sensor nodes. The Octopus II is commonly used in low-power and short-distance communication. However, the energy consumption increase as the logical topology becomes more complicate to have enough coverage in the large area. By comparison, LoRaWAN follows the Low Power Wide Area Network (LPWAN) specification, which targets the key requirements of the IoT technology, such as secure bi-directional communication, mobility, and localization services. The LoRaWAN network has advantages of long range communication, high stability, and low energy consumption. The 433MHz LoRaWAN model has two superiorities over the 2.4GHz ZigBee model: greater diffraction and less interference. In this paper, The Octopus II module is replaced by a LoRa model to increase the coverage of the monitoring system, improve the communication performance, and prolong the network lifetime. The performance of the LoRa-based system is compared with a ZigBee-based system using three indexes: the packet receiving rate, delay time, and energy consumption, and the experiments are done in different settings (e.g. distances and environmental conditions). In the distance experiment, a pest monitoring system using the two communication specifications is deployed in an area with various obstacles, such as buildings and living creatures, and the performance of employing the two communication specifications is examined. The experiment results show that the packet receiving the rate of the LoRa-based system is 96% , which is much higher than that of the ZigBee system when the distance between any two modules is about 500m. These results indicate the capability of a LoRaWAN-based monitoring system in long range transmission and ensure the stability of the system.

Keywords: LoRaWan, oriental fruit fly, IoT, Octopus II

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Authors: Scarlet Tabot Enanga Longsti

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Community-Based Health Insurance (CBHI) schemes have been proposed as a possible means to achieve affordable health care in low-and lower-middle-income countries. The existing evidence provides mixed results on the impact of CBHI schemes on healthcare utilisation and out -of-pocket payments (OOPP) for healthcare. Over 900 CBHI schemes have been implemented in underdeveloped countries, and these schemes have undergone different modifications over the years. Prior reviews have suggested that different designs of CBHI schemes may result in different outcomes. Objectives: This review sought to determine the interventions that affect the impact of CBHI schemes on OOPP and health service utilisation. Interventions in this study referred to any action or modification in the design of a CBHI scheme that affected the impact of the scheme on OOPP and/or healthcare utilization. Methods: Any CBHI study that was done in a lower middle-income country, that used an experimental design, that included OOPP or health care utilisation as outcome variables, and that was published in either English or French was included in this study. Studies were searched for in MEDLINE, Embase, CINAHL, EconLit, IBSS, Web of Science, Cochrane Library, and Global Index Medicus from July to August 2023. Bias was assessed using Joanna Brigs Institute tools for quality assessment for randomized control trials and quasi experimental studies. A narrative synthesis was done. Results: 12 studies were included in the review, with a total of 69 villages, 13,653 households, and 62,786 participants. Average premium collection was 4.8 USD/year. Most CBHI schemes had flat rates. The study revealed that a range of interventions impact OOPP and health care utilisation. Five categories of interventions were identified. The intervention with the highest impact on OOPP and utilisation was “Audit visits”. Next in line came external funds, training scheme workers, and engaging community leaders and village heads to advertise the scheme. Free healthcare led to a significant increase in utilisation of health services, a significant reduction in Catastrophic health expenditure, but an insignificant effect on OOPP among insured compared with uninsured. Conclusions: Community-Based Health Insurance could pave the way for Universal Health Care in low and middle-income countries. However, this can only be possible if careful thought is given to how schemes are designed. Due to the heterogeneity of studies and results on CBHI schemes, there is need for further research for more effective designs to be developed.

Keywords: community based health insurance, developing countries, health service utilisation, out of pocket payment

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Authors: Daniyar Seitenov, Nazim Mir-Nasiri

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Optimization of horizontal axis semi-exposed wind turbine has been performed using a shield protection that automatically protects the generator shaft at extreme wind speeds from over speeding, mechanical damage and continues generating electricity during the high wind speed conditions. A semi-exposed to wind generator has been designed and its structure has been described in this paper. The simplified point-force dynamic load model on the blades has been derived for normal and extreme wind conditions with and without shield involvement. Numerical simulation has been conducted at different values of wind speed to study the efficiency of shield application. The obtained results show that the maximum power generated by the wind turbine with shield does not exceed approximately the rated value of the generator, where shield serves as an automatic break for extreme wind speed values of 15 m/sec and above. Meantime the wind turbine without shield produced a power that is much larger than the rated value. The optimized horizontal axis semi-exposed wind turbine with shield protection is suitable for low and medium power generation when installed on the roofs of high rise buildings for harvesting wind energy. Wind shield works automatically with no power consumption. The structure of the generator with the protection, math simulation of kinematics and dynamics of power generation has been described in details in this paper.

Keywords: renewable energy, wind turbine, wind turbine optimization, high wind speed

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Authors: Nayoma Ranawaka

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

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

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Authors: Khurram Munir, Cuie Wen, Yuncang Li

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Magnesium (Mg) metal matrix composites (MMCs) reinforced with graphene nanoplatelets (GNPs) have been developed by powder metallurgy (PM). In this study, GNPs with different concentrations (0.1-0.3 wt.%) were dispersed into Mg powders by high-energy ball-milling processes. The microstructure and resultant mechanical properties of the fabricated nanocomposites were characterized using transmission electron microscopy (TEM), scanning electron microscopy (SEM), energy dispersive X-ray spectroscopy (EDX), X-ray diffraction (XRD), Raman spectroscopy (RS), compression and nano-wear tests. The corrosion resistance of the fabricated composites was evaluated by electrochemical tests and hydrogen evolution measurements. Finally, the biological response of Mg-GNPs composites was assessed using osteoblast-like SaOS2 cells. The results indicate that GNPs are excellent candidates as reinforcements in Mg matrices for the manufacture of biodegradable Mg-based composite implants. GNP addition improved the mechanical properties of Mg via synergetic strengthening modes. Moreover, retaining the structural integrity of GNPs during PM processing improved the ductility, compressive strength, and corrosion resistance of the Mg-GNP composites as compared to monolithic Mg. Cytotoxicity assessments did not reveal any significant toxicity with the addition of GNPs to Mg matrices. This study demonstrates that Mg-xGNPs with x < 0.3 wt.%, may constitute novel biodegradable implant materials for load-bearing applications.

Keywords: magnesium-graphene composites, strengthening mechanisms, In vitro cytotoxicity, biocorrosion

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Authors: M. Ahmadi, M. Kafil, H. Ebrahimi

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Nowadays, induction motors have a significant role in industries. Condition monitoring (CM) of this equipment has gained a remarkable importance during recent years due to huge production losses, substantial imposed costs and increases in vulnerability, risk, and uncertainty levels. Motor current signature analysis (MCSA) is one of the most important techniques in CM. This method can be used for rotor broken bars detection. Signal processing methods such as Fast Fourier transformation (FFT), Wavelet transformation and Empirical Mode Decomposition (EMD) are used for analyzing MCSA output data. In this study, these signal processing methods are used for broken bar problem detection of Mobarakeh steel company induction motors. Based on wavelet transformation method, an index for fault detection, CF, is introduced which is the variation of maximum to the mean of wavelet transformation coefficients. We find that, in the broken bar condition, the amount of CF factor is greater than the healthy condition. Based on EMD method, the energy of intrinsic mode functions (IMF) is calculated and finds that when motor bars become broken the energy of IMFs increases.

Keywords: broken bar, condition monitoring, diagnostics, empirical mode decomposition, fourier transform, wavelet transform

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Authors: Ernest Nweke

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

Keywords: accounting, auditing, corporate disclosure, listed firms

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Authors: M. Monisha, Sudha D. Kamath

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We investigate the optical and photoluminescence properties from Dy³+ singly doped and Dy³+ co-doped with Ce³+alumino borosilicate glasses prepared using high temperature melt-quenching technique. The glass composition formula is 25SiO₂-(40-x-y)B2O₃-10Al₂O₃-15NaF-10ZnO-xDy₂O₃ yCe₂O₃ where, x = 0.5 mol% and y = 0, 0.1, and 0.5 mol%. The XRD study reveals the amorphous nature of both singly doped and co-doped glasses. Absorption study on Dy3+ singly doped glass shows nearly twelve absorption peaks arising from the ground level of Dy³+ ions (⁶H₁₅/₂) to various upper levels, and for Dy³+/Ce³+ co-doped glasses, few of the transitions in the visible region are suppressed. The absorption band edge is shifted towards the higher wavelength region on increasing Ce3+concentration. The decrease in indirect energy bandgap and increase in Urbach energy of the prepared glasses is observed due to codoping with Ce3+ ions. The photoluminescence studies on singly doped glass under 350 nm excitation showed three peaks at the blue (482 nm), yellow (575 nm), and red (663 nm) region. For codoped glasses, the emission peak at 403 nm is raised due to the 4d to 5f transition of Ce3+ ions. Lifetime values (ms) of co-doped glass is found to be higher than singly doped glass. Under 350 nm excitation, CIE coordinates of the co-doped glasses moved towards the bright white light region. The correlated color temperature (CCT) values were obtained in the range 4500 – 4700 K. Thus, the prepared glasses can be used for photonics device applications.

Keywords: absorption spectra, borosilicate glasses, Ce³+, Dy³+, photoluminescence

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Authors: Mehak Munjal, Raj Kishore Sharma, Gurmeet Singh

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Microbial Fuel Cells (MFCs) are an alternative sustainable approach that utilize bacteria present in waste water as a bio-catalyst for the production of energy. It is a promising growing technology with minimal requirement for chemical supplements. Here electrode material plays a vital role in its performance. The present study represents CoFe2O4 spinel as a novel anode material in the MFC. It not only improve the bacterial metabolics but also enhance the power output. Generally, biocompatible conductive carbon paper/cloth, graphite and stainless steel are utilised as anode in MFCs. However, these materials lack electrochemical activity for anodic microbial reaction. Therefore, we developed CoFe2O4 on graphite sheet which enhanced the anodic charge transfer process. Redox pair in CoFe2O4 helped in improvement of extracellular electron transfer, thereby enhancing the performance. The physical characterizations (FT-IR, XRD, Raman) and electrochemical measurements demonstrate the strong interaction with E.coli bacteria and thus providing an excellent power density i.e. 1850 mW/m2 .The maximum anode half -cell potential is measured to be 0.65V. Therefore, use of noble metal free anodic material further decrease the cost and the long term cell stability makes it an effective material for practical applications.

Keywords: microbial fuel cell, cobalt ferrite, E. coli, bioelectricity

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Authors: Mohammad A. N. M. Shafiqul Karim

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As a developing country, Bangladesh has to face numerous challenges. Self Independence in electricity, contributing to climate change by reducing carbon emission and bringing the backward population of society to the mainstream is more challenging for them. Therefore, it is essential to ensure recycled use of local products to the maximum level in every sector. Some private organizations have already worked alongside government to bring the backward population to the mainstream by developing their financial capacities. As rice husk is the largest single category of the total energy supply in Bangladesh. As part of this strategy, rice husk can play a great as a promising renewable energy source, which is readily available, has considerable environmental benefits and can produce electricity and ensure multiple uses of byproducts in construction technology. For the first time in Bangladesh, an experimental multidimensional project depending on Rice Husk Electricity and Rice Husk Ash (RHA) concrete brick/block under Green Eco-Tech Limited has already been started. Project analysis, opportunity, sustainability, the high monitoring component, limitations and finally evaluated data reflecting the viability of establishing more projects using rice husk are discussed in this paper. The by-product of rice husk from the production of green electricity, RHA, can be used for making, in particular, RHA concrete brick/block in Bangladeshi aspects is also discussed here.

Keywords: project analysis, rice husk, rice husk ash concrete brick/block, compressive strength of rice husk ash concrete brick/block

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Authors: Mohammad Abotalib, Hamid Alhamadi

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In Kuwait, electricity is generated from two primary sources that are heavy fuel combustion and natural gas combustion. As Kuwait relies mainly on petroleum-based products for electricity generation, identifying and understanding the environmental trade-off of such operations should be carefully investigated. The life cycle assessment (LCA) tool is applied to identify the potential environmental impact of electricity generation under three scenarios by considering the material flow in various stages involved, such as raw-material extraction, transportation, operations, and waste disposal. The three scenarios investigated represent current and futuristic electricity grid mixes. The analysis targets six environmental impact categories: (1) global warming potential (GWP), (2) acidification potential (AP), (3) water depletion (WD), (4) acidification potential (AP), (4) eutrophication potential (EP), (5) human health particulate matter (HHPM), and (6) smog air (SA) per one kWh of electricity generated. Results indicate that one kWh of electricity generated would have a GWP (881-1030) g CO₂-eq, mainly from the fuel combustion process, water depletion (0.07-0.1) m³ of water, about 68% from cooling processes, AP (15.3-17.9) g SO₂-eq, EP (0.12-0.14) g N eq., HHPA (1.13- 1.33)g PM₂.₅ eq., and SA (64.8-75.8) g O₃ eq. The variation in results depend on the scenario investigated. It can be observed from the analysis that introducing solar photovoltaic and wind to the electricity grid mix improves the performance of scenarios 2 and 3 where 15% of the electricity comes from renewables correspond to a further decrease in LCA results.

Keywords: energy, functional uni, global warming potential, life cycle assessment, energy, functional unit

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Authors: Uyanga Jadamba

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Globalisation of the world economy has necessitated the development and implementation of a comparable and understandable reporting language suitable for use by all reporting entities. The International Accounting Standard Board (IASB) provides an international reporting language that lets all users understand the financial information of their business and potentially allows them to have access to finance at an international level. The study is based on logistic regression analysis to investigate the factors for the adoption of theInternational Financial Reporting Standard for Small and Medium sized Entities (IFRS for SMEs). The study started with a list of 217 countries from World Bank data. Due to the lack of availability of data, the final sample consisted of 136 countries, including 60 countries that have adopted the IFRS for SMEs and 76 countries that have not adopted it yet. As a result, the study included a period from 2010 to 2020 and obtained 1360 observations. The findings confirm that the adoption of the IFRS for SMEs is significantly related to the existence of national reporting standards, law enforcement quality, common law (legal system), and extent of disclosure. It means that the likelihood of adoption of the IFRS for SMEs decreases if the country already has a national reporting standard for SMEs, which suggests that implementation and transitional costs are relatively high in order to change the reporting standards. The result further suggests that the new standard adoption is easier in countries with constructive law enforcement and effective application of laws. The finding also shows that the adoption increases if countries have a common law system which suggests that efficient reportingregulations are more widespread in these countries. Countries with a high extent of disclosing their financial information are more likely to adopt the standard than others. The findings lastly show that the audit qualityand primary education levelhave no significant impact on the adoption.One possible explanation for this could be that accounting professionalsfrom in developing countries lacked complete knowledge of the international reporting standards even though there was a requirement to comply with them. The study contributes to the literature by providing factors that impact the adoption of the IFRS for SMEs. It helps policymakers to better understand and apply the standard to improve the transparency of financial statements. The benefit of adopting the IFRS for SMEs is significant due to the relaxed and tailored reporting requirements for SMEs, reduced burden on professionals to comply with the standard, and provided transparent financial information to gain access to finance.The results of the study are useful toemerging economies where SMEs are dominant in the economy in informing its evaluation of the adoption of the IFRS for SMEs.

Keywords: IFRS for SMEs, international financial reporting standard, adoption, institutional factors

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Authors: Aaron Huber, Manoj Karwa

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Floods, heat waves, drought, wildfires, tornadoes and other environmental disasters are a snapshot of looming national problems that can create increasing demands on the national grid. With nearly 500,000 school buses on the road and the environmental protection agency (EPA) providing nearly $1B for electric school buses, there is a solution for this national issue. Bidirectional batteries in electric school buses enable a future proof solution to sustain the power grid during adverse environmental conditions and other periods of high demand. School buses have larger batteries than standard electric vehicles. When they are not transporting students, these buses can spend peak solar hours parked and plugged into bi-directional direct current fast chargers (DCFC). A partnership with Highland Electric, Proterra and Rhombus enabled over 7 MWh of energy servicing Massachusetts and Vermont grids. The buses were part of a vehicle to grid (V2G) program with National Grid and Green Mountain Power that can charge an average American home for one month with a single bus. V2G infrastructure enables school systems to future proof their charging strategies, strengthen their local grids and can create additional revenue streams with their EV fleets. A bidirectional ecosystem with Highland, Proterra and Rhombus can enable grid resiliency or the ability to withstand power outages caused by excessive demands, natural disasters or rogue nation's attacks with no loss of service. A fleet of school buses is a standalone resilient asset that can be accessed across a city to keep its citizens safe without having any toxic fumes. Nearly 95% of all school buses across USA are powered by diesel internal combustion engines. Diesel exhaust has been classified as a human carcinogen, and it can lead to and exacerbate respiratory conditions. Bidirectional school buses and chargers enable energy justice by providing backup power in case of emergencies or high demand for marginalized communities and aim to make energy more accessible, affordable, clean, and democratically managed.

Keywords: V2G, vehicle to grid, electric buses, eBuses, DC fast chargers, DCFC

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Authors: Maíra O. Palm, Cintia Marangoni, Ozair Souza, Noeli Sellin

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Wastes from a vegetal extracts industry (cocoa, oak, Guarana and mate) were characterized by particle size, proximate and ultimate analysis, lignocellulosic fractions, high heating value, thermal analysis (Thermogravimetric analysis – TGA, and Differential thermal analysis - DTA) and energy density to evaluate their potential as biomass in the form of briquettes for power generation. All wastes presented adequate particle sizes to briquettes production. The wastes showed high moisture content, requiring previous drying for use as briquettes. Cocoa and oak wastes had the highest volatile matter contents with maximum mass loss at 310 ºC and 450 ºC, respectively. The solvents used in the aroma extraction process influenced in the moisture content of the wastes, which was higher for mate due to water has been used as solvent. All wastes showed an insignificant loss mass after 565 °C, hence resulting in low ash content. High carbon and hydrogen contents and low sulfur and nitrogen contents were observed ensuring a low generation of sulfur and nitrous oxides. Mate and cocoa exhibited the highest carbon and lignin content, and high heating value. The dried wastes had high heating value, from 17.1 MJ/kg to 20.8 MJ/kg. The results indicate the energy potential of wastes for use as fuel in power generation.

Keywords: agro-industrial waste, biomass, briquettes, combustion

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Authors: A. Ras, I. Nait Zerrad, N. Benmouna, N. Boumechra

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Use of base isolators in the seismic design of structures has attracted considerable attention in recent years. The major concern in the design of these structures is to have enough lateral stability to resist wind and seismic forces. There are different systems providing such isolation, among them there are friction- pendulum base isolation systems (FPS) which are rather widely applied nowadays involving to both affordable cost and high fundamental periods. These devices are characterised by a stiff resistance against wind loads and to be flexible to the seismic tremors, which make them suitable for different situations. In this paper, a 3D numerical investigation is done considering the seismic response of a twelve-storey steel building retrofitted with a FPS. Fast nonlinear time history analysis (FNA) of Boumerdes earthquake (Algeria, May 2003) is considered for analysis and carried out using SAP2000 software. Comparisons between fixed base, bearing base isolated and braced structures are shown in a tabulated and graphical format. The results of the various alternatives studies to compare the structural response without and with this device of dissipation energy thus obtained were discussed and the conclusions showed the interesting potential of the FPS isolator. This system may to improve the dissipative capacities of the structure without increasing its rigidity in a significant way which contributes to optimize the quantity of steel necessary for its general stability.

Keywords: energy dissipation, friction-pendulum system, nonlinear analysis, steel structure

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Authors: Mangaka C. Matoetoe, Fredrick O. Okumu

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Metal nanoparticles have attracted a great interest in scientific research and industrial applications, owing to their unique large surface area-to-volume ratios and quantum-size effects. Supported metal nanoparticles play a pivotal role in areas such as nanoelectronics, energy storage and as catalysts for the sustainable production of fuels and chemicals. Monometallics (Ag, Pt) and Silver-platinum (Ag-Pt) bimetallic (BM) nanoparticles (NPs) with a mole fraction (1:1) were prepared by reduction / co-reduction of hexachloroplatinate and silver nitrate with sodium citrate. The kinetics of the nanoparticles formation was monitored using UV-visible spectrophotometry. Transmission electron microscopy (TEM) and Energy-dispersive X-ray (EDX) spectroscopy were used for size, film morphology as well as elemental composition study. Fast reduction processes was noted in Ag NPs (0.079 s-1) and Ag-Pt NPs 1:1 (0.082 s-1) with exception of Pt NPs (0.006 s-1) formation. The UV-visible spectra showed characteristic peaks in Ag NPs while the Pt NPs and Ag-Pt NPs 1:1 had no observable absorption peaks. UV visible spectra confirmed chemical reduction resulting to formation of NPs while TEM images depicted core-shell arrangement in the Ag-Pt NPs 1:1 with particle size of 20 nm. Monometallic Ag and Pt NPs reported particle sizes of 60 nm and 2.5 nm respectively. The particle size distribution in the BM NPs was found to directly depend on the concentration of Pt NPs around the Ag core. EDX elemental composition analysis of the nanoparticle suspensions confirmed presence of the Ag and Pt in the Ag-Pt NPs 1:1. All the spectroscopic analysis confirmed the successful formation of the nanoparticles.

Keywords: kinetics, morphology, nanoparticles, platinum, silver

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Authors: Srijitra Khanpakdee, Teera Butburee, Jung-Ho Yun, Miaoqiang Lyu, Supphasin Thaweesak, Piangjai Peerakiatkhajohn

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The synthesis of titanium dioxide (TiO₂) nanorods (NRs) on fluorine-doped tin oxide (FTO) glass via hydrothermal methods was investigated to determine the optimal reaction time for enhanced photocatalytic and optical performance. Reaction times of 4, 6, and 8 hours were studied. Characterization through SEM, UV-vis, XRD, FTIR, Raman spectroscopy and photoelectrochemical (PEC) techniques revealed significant differences in the properties of the TiO₂ NRs based on the reaction duration. XRD and Raman spectroscopy analysis confirmed the formation of the rutile phase of TiO₂. As photoanodes in PEC cells, TiO₂ NRs synthesized for 4 hours exhibited the best photocatalytic activity, with the highest photocurrent density and superior charge transport properties, attributed to their densely packed vertical structure. Longer reaction times resulted in less optimal morphological and photoelectrochemical characteristics. The bandgap of the TiO₂ NRs remained consistent around 3.06 eV, with only slight variations observed. This study highlights the critical role of reaction time in hydrothermal synthesis, identifying 4 hours as the optimal duration for producing TiO₂ NRs with superior photoelectrochemical performance. These findings provide valuable insights for optimizing TiO₂-based materials for solar energy conversion and renewable energy applications.

Keywords: titanium dioxide, nanorods, hydrothermal, photocatalytic, photoelectrochemical

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Authors: Chia-Jung Li, Kuan-Hao Tsui

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As women age, the quality of their oocytes deteriorates irreversibly, leading to reduced fertility. To better understand the role of Ferroptosis-related genes in ovarian aging, we employed a multi-omics analysis approach, including spatial transcriptomics, single-cell RNA sequencing, human ovarian pathology, and clinical biopsies. Our study identified excess lipid peroxide accumulation in aging germ cells, metal ion accumulation via oxidative reduction, and the interaction between ferroptosis and cellular energy metabolism. We used multi-histological prediction of ferroptosis key genes to evaluate 75 patients with ovarian aging insufficiency and then analyzed changes in hub genes after supplementing with DHEA, Ubiquinol CoQ10, and Cleo-20 T3 for two months. Our results demonstrated a significant increase in TFRC, GPX4, NCOA4, and SLC3A2, which were consistent with our multi-component prediction. We theorized that these supplements increase the mitochondrial tricarboxylic acid cycle (TCA) or electron transport chain (ETC), thereby increasing antioxidant enzyme GPX4 levels and reducing lipid peroxide accumulation and ferroptosis. Overall, our findings suggest that supplementation intervention significantly improves IVF outcomes in senescent cells by enhancing metal ion and energy metabolism and enhancing oocyte quality in aging women.

Keywords: multi-omics, nutrients, ferroptosis, ovarian aging

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