Search results for: large dams
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 7130

Search results for: large dams

3410 Analysis of the Internal Mechanical Conditions in the Lower Limb Due to External Loads

Authors: Kent Salomonsson, Xuefang Zhao, Sara Kallin

Abstract:

Human soft tissue is loaded and deformed by any activity, an effect known as a stress-strain relationship, and is often described by a load and tissue elongation curve. Several advances have been made in the fields of biology and mechanics of soft human tissue. However, there is limited information available on in vivo tissue mechanical characteristics and behavior. Confident mechanical properties of human soft tissue cannot be extrapolated from e.g. animal testing. Thus, there is need for non invasive methods to analyze mechanical characteristics of soft human tissue. In the present study, the internal mechanical conditions of the lower limb, which is subject to an external load, is studied by use of the finite element method. A detailed finite element model of the lower limb is made possible by use of MRI scans. Skin, fat, bones, fascia and muscles are represented separately and the material properties for them are obtained from literature. Previous studies have been shown to address macroscopic deformation features, e.g. indentation depth, to a large extent. However, the detail in which the internal anatomical features have been modeled does not reveal the critical internal strains that may induce hypoxia and/or eventual tissue damage. The results of the present study reveals that lumped material models, i.e. averaging of the material properties for the different constituents, does not capture regions of critical strains in contrast to more detailed models.

Keywords: FEM, tissue, indentation, properties

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3409 Fluorescence Quenching as an Efficient Tool for Sensing Application: Study on the Fluorescence Quenching of Naphthalimide Dye by Graphene Oxide

Authors: Sanaz Seraj, Shohre Rouhani

Abstract:

Recently, graphene has gained much attention because of its unique optical, mechanical, electrical, and thermal properties. Graphene has been used as a key material in the technological applications in various areas such as sensors, drug delivery, super capacitors, transparent conductor, and solar cell. It has a superior quenching efficiency for various fluorophores. Based on these unique properties, the optical sensors with graphene materials as the energy acceptors have demonstrated great success in recent years. During quenching, the emission of a fluorophore is perturbed by a quencher which can be a substrate or biomolecule, and due to this phenomenon, fluorophore-quencher has been used for selective detection of target molecules. Among fluorescence dyes, 1,8-naphthalimide is well known for its typical intramolecular charge transfer (ICT) and photo-induced charge transfer (PET) fluorophore, strong absorption and emission in the visible region, high photo stability, and large Stokes shift. Derivatives of 1,8-naphthalimides have found applications in some areas, especially fluorescence sensors. Herein, the fluorescence quenching of graphene oxide has been carried out on a naphthalimide dye as a fluorescent probe model. The quenching ability of graphene oxide on naphthalimide dye was studied by UV-VIS and fluorescence spectroscopy. This study showed that graphene is an efficient quencher for fluorescent dyes. Therefore, it can be used as a suitable candidate sensing platform. To the best of our knowledge, studies on the quenching and absorption of naphthalimide dyes by graphene oxide are rare.

Keywords: fluorescence, graphene oxide, naphthalimide dye, quenching

Procedia PDF Downloads 591
3408 Effect of Reynolds Number on Wall-normal Turbulence Intensity in a Smooth and Rough Open Channel Using both Outer and Inner Scaling

Authors: Md Abdullah Al Faruque, Ram Balachandar

Abstract:

Sudden change of bed condition is frequent in open channel flow. Change of bed condition affects the turbulence characteristics in both streamwise and wall-normal direction. Understanding the turbulence intensity in open channel flow is of vital importance to the modeling of sediment transport and resuspension, bed formation, entrainment, and the exchange of energy and momentum. A comprehensive study was carried out to understand the extent of the effect of Reynolds number and bed roughness on different turbulence characteristics in an open channel flow. Four different bed conditions (impervious smooth bed, impervious continuous rough bed, pervious rough sand bed, and impervious distributed roughness) and two different Reynolds numbers were adopted for this cause. The effect of bed roughness on different turbulence characteristics is seen to be prevalent for most of the flow depth. Effect of Reynolds number on different turbulence characteristics is also evident for flow over different bed, but the extent varies on bed condition. Although the same sand grain is used to create the different rough bed conditions, the difference in turbulence characteristics is an indication that specific geometry of the roughness has an influence on turbulence characteristics. Roughness increases the contribution of the extreme turbulent events which produces very large instantaneous Reynolds shear stress and can potentially influence the sediment transport, resuspension of pollutant from bed and alter the nutrient composition, which eventually affect the sustainability of benthic organisms.

Keywords: open channel flow, Reynolds Number, roughness, turbulence

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3407 The Last of Centuries Old Cardamom Farming in Eastern Nepal: Crop Disease, Coping Strategies and Institutional Innovation

Authors: K. C. Sony

Abstract:

This paper investigates the coping strategies of households confronting disease in large cardamom (Amomum Subulatum Roxb.) in eastern Nepal. Cardamom farmers draw on various coping strategies to reduce the impact of crop disease in their livelihoods. Yet farmers face tremendous decline in production with a constant effort for revival. Past evidences provides dearth of information about coping strategies employed by farmers and institutional intervention to combat disease. Using factual data from Ilam district, and conducting a political economic analysis, this research addresses the gap by 1) understanding the impact of crop disease in farmers’ livelihoods, 2) identifying the coping strategies adopted by farmers and, 3) examining the existing institutional arrangements to address the disease. Coping strategies vary by household’s status defined by size of land, alternative income, and access to supporting institutions. Measures adopted are burning the cardamom field, changing land use pattern, diversifying crops, and visiting institutions for support. The local government’s support is limited to providing trainings and producing new varieties of cardamom. During crisis, farmers expect institutions to help revive the cardamom production, despite customary practice to combat disease. To retain and improve the livelihoods of farmers, there needs to be institutional innovation at the community level and policies that endorse immediate and sustainable support during hazards.

Keywords: cardamom, coping strategy, disease, institutions, Nepal

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3406 Application Potential of Forward Osmosis-Nanofiltration Hybrid Process for the Treatment of Mining Waste Water

Authors: Ketan Mahawer, Abeer Mutto, S. K. Gupta

Abstract:

The mining wastewater contains inorganic metal salts, which makes it saline and additionally contributes to contaminating the surface and underground freshwater reserves that exist nearby mineral processing industries. Therefore, treatment of wastewater and water recovery is obligatory by any available technology before disposing it into the environment. Currently, reverse osmosis (RO) is the commercially acceptable conventional membrane process for saline wastewater treatment, but consumes an enormous amount of energy and makes the process expensive. To solve this industrial problem with minimum energy consumption, we tested the feasibility of forward osmosis-nanofiltration (FO-NF) hybrid process for the mining wastewater treatment. The FO-NF process experimental results for 0.029M concentration of saline wastewater treated by 0.42 M sodium-sulfate based draw solution shows that specific energy consumption of the FO-NF process compared with standalone NF was slightly above (between 0.5-1 kWh/m3) from conventional process. However, average freshwater recovery was 30% more from standalone NF with same feed and operating conditions. Hence, FO-NF process in place of RO/NF offers a huge possibility for treating mining industry wastewater and concentrates the metals as the by-products without consuming an excessive/large amount of energy and in addition, mitigates the fouling in long periods of treatment, which also decreases the maintenance and replacement cost of the separation process.

Keywords: forward osmosis, nanofiltration, mining, draw solution, divalent solute

Procedia PDF Downloads 118
3405 Optimum Design of Steel Space Frames by Hybrid Teaching-Learning Based Optimization and Harmony Search Algorithms

Authors: Alper Akin, Ibrahim Aydogdu

Abstract:

This study presents a hybrid metaheuristic algorithm to obtain optimum designs for steel space buildings. The optimum design problem of three-dimensional steel frames is mathematically formulated according to provisions of LRFD-AISC (Load and Resistance factor design of American Institute of Steel Construction). Design constraints such as the strength requirements of structural members, the displacement limitations, the inter-story drift and the other structural constraints are derived from LRFD-AISC specification. In this study, a hybrid algorithm by using teaching-learning based optimization (TLBO) and harmony search (HS) algorithms is employed to solve the stated optimum design problem. These algorithms are two of the recent additions to metaheuristic techniques of numerical optimization and have been an efficient tool for solving discrete programming problems. Using these two algorithms in collaboration creates a more powerful tool and mitigates each other’s weaknesses. To demonstrate the powerful performance of presented hybrid algorithm, the optimum design of a large scale steel building is presented and the results are compared to the previously obtained results available in the literature.

Keywords: optimum structural design, hybrid techniques, teaching-learning based optimization, harmony search algorithm, minimum weight, steel space frame

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3404 Estimation of a Finite Population Mean under Random Non Response Using Improved Nadaraya and Watson Kernel Weights

Authors: Nelson Bii, Christopher Ouma, John Odhiambo

Abstract:

Non-response is a potential source of errors in sample surveys. It introduces bias and large variance in the estimation of finite population parameters. Regression models have been recognized as one of the techniques of reducing bias and variance due to random non-response using auxiliary data. In this study, it is assumed that random non-response occurs in the survey variable in the second stage of cluster sampling, assuming full auxiliary information is available throughout. Auxiliary information is used at the estimation stage via a regression model to address the problem of random non-response. In particular, the auxiliary information is used via an improved Nadaraya-Watson kernel regression technique to compensate for random non-response. The asymptotic bias and mean squared error of the estimator proposed are derived. Besides, a simulation study conducted indicates that the proposed estimator has smaller values of the bias and smaller mean squared error values compared to existing estimators of finite population mean. The proposed estimator is also shown to have tighter confidence interval lengths at a 95% coverage rate. The results obtained in this study are useful, for instance, in choosing efficient estimators of the finite population mean in demographic sample surveys.

Keywords: mean squared error, random non-response, two-stage cluster sampling, confidence interval lengths

Procedia PDF Downloads 140
3403 Using Manipulating Urban Layouts to Enhance Ventilation and Thermal Comfort in Street Canyons

Authors: Su Ying-Ming

Abstract:

High density of high rise buildings in urban areas lead to a deteriorative Urban Heat Island Effect, gradually. This study focuses on discussing the relationship between urban layout and ventilation comfort in street canyons. This study takes Songjiang Nanjing Rd. area of Taipei, Taiwan as an example to evaluate the wind environment comfort index by field measurement and Computational Fluid Dynamics (CFD) to improve both the quality and quantity of the environment. In this study, different factors including street blocks size, the width of buildings, street width ratio and the direction of the wind were used to discuss the potential of ventilation. The environmental wind field was measured by the environmental testing equipment, Testo 480. Evaluation of blocks sizes, the width of buildings, street width ratio and the direction of the wind was made under the condition of constant floor area with the help of Stimulation CFD to adjust research methods for optimizing regional wind environment. The results of this study showed the width of buildings influences the efficiency of outdoor ventilation; improvement of the efficiency of ventilation with large street width was also shown. The study found that Block width and H/D value and PR value has a close relationship. Furthermore, this study showed a significant relationship between the alteration of street block geometry and outdoor comfortableness.

Keywords: urban ventilation path, ventilation efficiency indices, CFD, building layout

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3402 Skill-Based or Necessity-Driven Entrepreneurship in Animal Agriculture for Sustainable Job and Wealth Creations

Authors: I. S. R. Butswat, D. Zahraddeen

Abstract:

This study identified and described some skill-based and necessity-driven entrepreneurship in animal agriculture (AA). AA is an integral segment of the world food industry, and provides a good and rapid source of income. The contribution of AA to the Sub-Saharan economy is quite significant, and there are still large opportunities that remain untapped in the sector. However, it is imperative to understand, simplify and package the various components of AA in order to pave way for rapid wealth creation, poverty eradication and women empowerment programmes in sub-Saharan Africa and other developing countries. The entrepreneurial areas of AA highlighted were animal breeding, livestock fattening, dairy production, poultry farming, meat production (beef, mutton, chevon, etc.), rabbit farming, wool/leather production, animal traction, animal feed industry, commercial pasture management, fish farming, sport animals, micro livestock production, private ownership of abattoirs, slaughter slabs, animal parks and zoos, among others. This study concludes that reproductive biotechnology such as oestrous synchronization, super-/multiple ovulation, artificial insemination and embryo transfer can be employed as a tool for improvement of genetic make-up of low-yielding animals in terms of milk, meat, egg, wool, leather production and other economic traits that will necessitate sustainable job and wealth creations.

Keywords: animal, agriculture, entreprenurship, wealth

Procedia PDF Downloads 248
3401 Viability Study of the Use of Solar Energy for Water Heating in Homes in Brazil

Authors: Elmo Thiago Lins Cöuras Ford, Valentina Alessandra Carvalho do Vale

Abstract:

The sun is an inexhaustible source and harnessing its potential both for heating and for power generation is one of the most promising and necessary alternatives, mainly due to environmental issues. However, it should be noted that this has always been present in the generation of energy on the planet, only indirectly, as it is responsible for virtually all other energy sources, such as: Generates the evaporation source of the water cycle, which allows the impoundment and the consequent generation of electricity (hydroelectricity); Winds are caused by large-scale atmospheric induction caused by solar radiation; Oil, coal and natural gas were generated from waste plants and animals that originally obtained the energy needed for its development of solar radiation. Thus, the idea of using solar energy for practical purposes for the benefit of man is not new, as it accompanies the story since the beginning of time, which means that the sun was always of utmost importance in the design of shelters, or homes is, constructed by taking into consideration the use of sunlight, practicing what was being lost through the centuries, until a time when the buildings started to be designed completely independent of the sun. However, the climatic rigors still needed to be fought, only artificially and today seen as unsustainable, with additional facilities fueled by energy consumption. This paper presents a study on the feasibility of using solar energy for heating water in homes, developing a simplified methodology covering the mode of operation of solar water heaters, solar potential existing alternative systems of Brazil, the international market, and barriers encountered.

Keywords: solar energy, solar heating, solar project, water heating

Procedia PDF Downloads 332
3400 A Framework Factors Influencing Accounting Information Systems Adoption Success

Authors: Manirath Wongsim

Abstract:

AIS plays an important role in business management, strategic and can provide assistance in all phases of decision making. Thus, many organisations needs to be seen as well adopting AIS, which is critical to a company in order to organise, manage and operate process in all sections. In order to implement AIS successfully, it is important to understand the underlying factors that influence the AIS adoption. Therefore, this research intends to study this perspective of factors influence and impact on AIS adoption’s success. The model has been designed to illustrate factors influences in AIS adoption. It also attempts to identify the critical success factors that organisations should focus on, to ensure the adoption on accounting process. This framework will be developed from case studies by collecting qualitative and quantitative data. Case study and survey methodology were adopted for this research. Case studies in two Thai- organisations were carried out. The results of the two main case studies suggested 9 factors that may have impact on in AIS adoption. Survey instrument was developed based on the findings from case studies. Two large-scale surveys were sent to selected members of Thailand Accountant, and Thailand Computer Society to further develop and test the research framework. The top three critical factors for ensuring AIS adoption were: top management commitment, steering committees, and Technical capability of AIS personnel. That is, it is now clear which factors impact in AIS adoption, and which of those factors are critical success factors for ensuring AIS adoption successes

Keywords: accounting information system, accounting information systems adoption, and inflecting AIS adoption

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3399 Empirical Roughness Progression Models of Heavy Duty Rural Pavements

Authors: Nahla H. Alaswadko, Rayya A. Hassan, Bayar N. Mohammed

Abstract:

Empirical deterministic models have been developed to predict roughness progression of heavy duty spray sealed pavements for a dataset representing rural arterial roads. The dataset provides a good representation of the relevant network and covers a wide range of operating and environmental conditions. A sample with a large size of historical time series data for many pavement sections has been collected and prepared for use in multilevel regression analysis. The modelling parameters include road roughness as performance parameter and traffic loading, time, initial pavement strength, reactivity level of subgrade soil, climate condition, and condition of drainage system as predictor parameters. The purpose of this paper is to report the approaches adopted for models development and validation. The study presents multilevel models that can account for the correlation among time series data of the same section and to capture the effect of unobserved variables. Study results show that the models fit the data very well. The contribution and significance of relevant influencing factors in predicting roughness progression are presented and explained. The paper concludes that the analysis approach used for developing the models confirmed their accuracy and reliability by well-fitting to the validation data.

Keywords: roughness progression, empirical model, pavement performance, heavy duty pavement

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3398 Experimental Investigation of Heat Transfer on Vertical Two-Phased Closed Thermosyphon

Authors: M. Hadi Kusuma, Nandy Putra, Anhar Riza Antariksawan, Ficky Augusta Imawan

Abstract:

Heat pipe is considered to be applied as a passive system to remove residual heat that generated from reactor core when incident occur or from spent fuel storage pool. The objectives are to characterized the heat transfer phenomena, performance of heat pipe, and as a model for large heat pipe will be applied as passive cooling system on nuclear spent fuel pool storage. In this experimental wickless heat pipe or two-phase closed thermosyphon (TPCT) is used. Variation of heat flux are 611.24 Watt/m2 - 3291.29 Watt/m2. Variation of filling ratio are 45 - 70%. Variation of initial pressure are -62 to -74 cm Hg. Demineralized water is used as working fluid in the TPCT. The results showed that increasing of heat load leads to an increase of evaporation of the working fluid. The optimum filling ratio obtained for 60% of TPCT evaporator volume, and initial pressure variation gave different TPCT wall temperature characteristic. TPCT showed best performance with 60% filling ratio and can be consider to be applied as passive residual heat removal system or passive cooling system on spent fuel storage pool.

Keywords: two-phase closed term syphon, heat pipe, passive cooling, spent fuel storage pool

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3397 Finite Volume Method for Flow Prediction Using Unstructured Meshes

Authors: Juhee Lee, Yongjun Lee

Abstract:

In designing a low-energy-consuming buildings, the heat transfer through a large glass or wall becomes critical. Multiple layers of the window glasses and walls are employed for the high insulation. The gravity driven air flow between window glasses or wall layers is a natural heat convection phenomenon being a key of the heat transfer. For the first step of the natural heat transfer analysis, in this study the development and application of a finite volume method for the numerical computation of viscous incompressible flows is presented. It will become a part of the natural convection analysis with high-order scheme, multi-grid method, and dual-time step in the future. A finite volume method based on a fully-implicit second-order is used to discretize and solve the fluid flow on unstructured grids composed of arbitrary-shaped cells. The integrations of the governing equation are discretised in the finite volume manner using a collocated arrangement of variables. The convergence of the SIMPLE segregated algorithm for the solution of the coupled nonlinear algebraic equations is accelerated by using a sparse matrix solver such as BiCGSTAB. The method used in the present study is verified by applying it to some flows for which either the numerical solution is known or the solution can be obtained using another numerical technique available in the other researches. The accuracy of the method is assessed through the grid refinement.

Keywords: finite volume method, fluid flow, laminar flow, unstructured grid

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3396 Macroscopic Lesions and Histological Changes Caused by Non-Biodegradable Foreign Bodies in the Rumen of Cattle

Authors: Rouabah Zahra, Tlidjane Madjid, Belkacem Lilia, Hafid Nadia, Mallem Mouna

Abstract:

The goal of the current study was to evaluate the gross and histopathological changes caused by the presence of non-biodegradable foreign bodies (plastic bags) in the rumen-reticulum of cattle. To identify this problem, we conducted this study at a slaughterhouse on a total of 212 cattle without any previous selection. After slaughter and draining of the rumen, foreign bodies and macroscopic lesions were investigated, and rumen samples were taken for histopathological examination. Gross examination of the rumen-reticulum with non-biodegradable foreign bodies revealed congestion, hemorrhage, stunting, sagging, atrophy, and thinning of the papillae had been observed. Areas of erosion and ulceration were also observed in the rumen-reticulum of all cattle harboring a large quantity of plastic bags. Ulcerations and nodular formations were also present. The rumen-reticulum wall was thinner than normal and had a light-mottled wall and compressed papillae. The histopathological examination revealed a wide variety of lesions. We observed especially lesions of fragmentary or segmental ruptures, destruction, necrosis, degeneration and focal hyperplasia of the keratinized epithelium. The papillae are shortened, enlarged, atrophied, folded, and compressed. The length of the taste buds was reduced. These observed histopathological changes can be attributed to mechanical irritation induced by plastic bags or released chemicals by these non-biodegradable foreign bodies.

Keywords: cattle, non-biodegradable foreign bodies, lesions, rumen

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3395 Rural Education in Saudi Arabia School Leaders’ and Teachers’ Experiences and Perceptions

Authors: Emad Matar Alotaibi

Abstract:

In line with other Arabic countries, Saudi Arabia is currently undergoing large scale school reform in response to key factors brought about by globalization. While there is a growing body of research exploring these systemic changes in urban environments, there is very little published research regarding rural schools. In fact, rural schools are still under-examined globally comparing to their urban and suburban counterparts over a range of reform dimensions. In Saudi Arabia, there are around 1128 rural areas that contain about 3200 schools. Several challenges face rural schools, especially in relation to recruitment, retention, and professional development opportunities for teachers and school leaders. However, there is very little in depth research which explores these issues “on the ground”. The aim of this research is fill this knowledge gap and explore teachers’ and leaders’ perceptions and experiences of working in rural schools in KSA. In Saudi Arabia, there is a growing body of research into school leadership. However, there is very little published research specifically exploring rural schools. By using an in-depth case study approach and adopting an analytical framework based on the interlinking concepts of leadership practices, culture, and CPD, this study offers and significant and original contribution to knowledge in this area. This study also will adopt a qualitative multiple case studies, which is going to employ semi-structured interviews, focus groups, and documentary analysis.

Keywords: leadership practice, school culture, continuing professional development, rural school

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3394 A Dynamic Solution Approach for Heart Disease Prediction

Authors: Walid Moudani

Abstract:

The healthcare environment is generally perceived as being information rich yet knowledge poor. However, there is a lack of effective analysis tools to discover hidden relationships and trends in data. In fact, valuable knowledge can be discovered from application of data mining techniques in healthcare system. In this study, a proficient methodology for the extraction of significant patterns from the coronary heart disease warehouses for heart attack prediction, which unfortunately continues to be a leading cause of mortality in the whole world, has been presented. For this purpose, we propose to enumerate dynamically the optimal subsets of the reduced features of high interest by using rough sets technique associated to dynamic programming. Therefore, we propose to validate the classification using Random Forest (RF) decision tree to identify the risky heart disease cases. This work is based on a large amount of data collected from several clinical institutions based on the medical profile of patient. Moreover, the experts’ knowledge in this field has been taken into consideration in order to define the disease, its risk factors, and to establish significant knowledge relationships among the medical factors. A computer-aided system is developed for this purpose based on a population of 525 adults. The performance of the proposed model is analyzed and evaluated based on set of benchmark techniques applied in this classification problem.

Keywords: multi-classifier decisions tree, features reduction, dynamic programming, rough sets

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3393 Conjugated Chitosan-Carboxymethyl-5-Fluorouracil Nanoparticles for Skin Delivery

Authors: Mazita Mohd Diah, Anton V. Dolzhenko, Tin Wui Wong

Abstract:

Nanoparticles, being small with a large specific surface area, increase solubility, enhance bioavailability, improve controlled release and enable precision targeting of the entrapped compounds. In this study, chitosan as polymeric permeation enhancer was conjugated to a polar pro-drug, carboxymethyl-5-fluorouracil (CMFU) to increase the skin drug permeation. Chitosan-CMFU conjugate was synthesized using chemical conjugation process through succinate linker. It was then transformed into nanoparticles via spray drying method. The conjugation was elucidated using Fourier Transform Infrared and Proton Nuclear Magnetic Resonance techniques. The nanoparticle size, size distribution, zeta potential, drug content, skin permeation and retention profiles were characterized. The conjugation was denoted using 1H NMR by new peaks at signal δ = 4.184 ppm (singlet, 2H for CH2) and 7.676-7.688 ppm (doublet, 1H for C6) attributed to CMFU in chitosan-CMFU NMR spectrum. The nanoparticles had profiles of particle size: 93.97 ±35.11 nm, polydispersity index: 0.40 ± 0.14, zeta potential: +18.25 ±2.95 mV and drug content: 6.20 ± 1.98 % w/w. Almost 80 % w/w CMFU in the form of nanoparticles permeated through the skin in 24 hours and close to 50 % w/w permeation occurred in first 1-2 hours. Without conjugation to chitosan and nanoparticulation, less than 40 % w/w CMFU permeated through the skin in 24 hours. The skin drug retention likewise was higher with chitosan-CMFU nanoparticles (15.34 ± 5.82 % w/w) than CMFU (2.24 ± 0.57 % w/w). CMFU, through conjugation with chitosan permeation enhancer and processed in nanogeometry, had its skin permeation and retention degree promoted.

Keywords: carboxymethyl-5-fluorouracil, chitosan, conjugate, skin permeation, skin retention

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3392 Changes in Financial Reporting of Polish Entities Resulting from the Implementation of Directive 34/EU and Evaluation of the Changes by Accountants

Authors: Piotr Prewysz-Kwinto, Grazyna Voss

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In June 2013, the European Parliament and the Council adopted a directive on financial reporting (Directive 2013/34/EU). The main objective was to simplify the principles of the preparation of financial statements, including the principles of the presentation and disclosures of financial information by adapting reporting burdens to the type and size of an undertaking. Therefore, the Directive introduced a classification of all undertakings into five groups, i.e. micro, small, medium-sized, large and public-interest entities, and defined in detail the classification criteria. The principles of the preparation of financial statements and the presentation of financial information as well as applicable simplifications were defined for each group. The EU Member States had to implement the provisions of Directive 34 relating to accounting and financial reporting into domestic norms until January 1, 2016. In Poland, the provisions of Directive 34 were implemented into domestic accounting norms specified in the Polish Accounting Act on a gradual basis. On July 11, 2014, the Polish Parliament adopted an amendment to the Act, introducing the Directive's solutions for micro-undertakings and on July 23, 2015, for the remaining undertakings. The aim of this paper is to present Polish solutions relating to financial reporting after the implementation of Directive 34 and the results of the survey conducted among accountants regarding the evaluation of the implemented simplifications for micro and small undertakings.

Keywords: accounting standards, financial reporting, financial statement, simplification

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3391 Pattern of Blood Vessels Development at First Seven Days of Incubation of the Wild Helmeted Guinea Fowl (Numida meleagris galeata). Gross Approach

Authors: Nathaniel Wanmi, O. M. Samuel, N. Plang, P. O. Brenda

Abstract:

The wild helmeted guinea fowl has in recent time been used for research in the field of anatomy because of its peculiarity from other domesticated species of avian. Eggs of the wild helmeted guinea fowl are considered to be nutritious and has been used for medicinal purposes in some rural settlements in Nigeria. Eggs of the wild helmeted guinea fowl were purchased from hunters and taken to the National Veterinary Research Institution (NVRI) for incubation. Immediately fresh eggs were purchased, it was kindle using high powered light because of its thick egg shell and only eggs which have not started developing will be incubated and that marks the first day of incubation. On day 3 of incubation, large patches of appears redden on the surface of the egg yolk. These congested sites, develop around portion were future embryo will formed. Blood vessel were first, observed on day 4 of incubation and as days on, as embryo increases in size, blood vessels increase as well. The point of embryo implantation is evident first; by formation of congested areas and most importantly, a single zone of circular red rim. This mark the point of implantation. Blood vessels of the wild helmeted guinea fowl develops from the surface of the egg yolk, which appears initially as small strips of line. Blood vessels connects to the site of embryo implantation on day 3 of incubation. Blood vessel is the first structure to be form prior to the manifestation of the embryo.

Keywords: brain, development, helmeted, incubation

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3390 Effects of Commonly-Used Inorganic Salts on the Morphology and Electrochemical Performance of Carboxylated Cellulose Nanocrystals Doped Polypyrrole Supercapacitors

Authors: Zuxinsun, Samuel Eyley, Yongjian Guo, Reeta Salminen, Wim Thielemans

Abstract:

Polypyrrole(PPy), as one of the most promising pseudocapacitor electrode materials, has attracted large research interest due to its low cost, high electrical conductivity and easy fabrication, limited capacitance, and cycling stability of PPy films hinder their practical applications. In this study, through adding different amounts of KCl into the pyrrole and CNC-COO⁻ system, three-dimensional, porous, and reticular PPy films were electropolymerized at last without the assistance of any template or substrate. Replacing KCl with NaCl, KBr, and NaClO4, the porous PPy films were still obtained rather than relatively dense PPy films which were deposited with pyrrole and CNC-COO⁻ or pyrrole and KCl. The nucleation and growth mechanisms of PPy films were studied in the deposited electrolyte with or without salts to illustrate the evolution of morphology from relatively dense to porous structure. The capacitance of PPy/CNC-COO⁻-Cl-(ClO4-)_0.5 films increased from 160.6 to 183.4 F g⁻¹ at 0.2 A g⁻¹. More importantly, at a high current density of 2.0 A g⁻¹ (20 mA cm⁻²), the PPy/CNC-COO⁻-Cl-(ClO4-)_0.5 films exhibited an excellent capacitance of 125.0 F g⁻¹ (1.19 F cm⁻²), increasing about 203.7 % over PPy/CNC-COO- films. 103.3 % of its initial capacitance was retained after 5000 cycles at 2 A g⁻¹ (20 mA cm⁻²) for the PPy/CNC-COO⁻-Cl-(ClO4-)_0.5 supercapacitor. The analyses reveal that the porous and reticular PPy/CNC-COO⁻-salts films open up more active reaction areas to store charges. The stiff and ribbonlike CNC-COO⁻ as the permanent dopants improve strength and stability of PPy/CNC-COO⁻-salts films. Our demonstration provides a simple and practical way to deposit PPy-based supercapacitors with high capacitance and cycling ability.

Keywords: polypyrrole, supercapacitors, cellulose nanocrystals, porous and reticular structure, inorganic salts

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3389 Autism Disease Detection Using Transfer Learning Techniques: Performance Comparison between Central Processing Unit vs. Graphics Processing Unit Functions for Neural Networks

Authors: Mst Shapna Akter, Hossain Shahriar

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Neural network approaches are machine learning methods used in many domains, such as healthcare and cyber security. Neural networks are mostly known for dealing with image datasets. While training with the images, several fundamental mathematical operations are carried out in the Neural Network. The operation includes a number of algebraic and mathematical functions, including derivative, convolution, and matrix inversion and transposition. Such operations require higher processing power than is typically needed for computer usage. Central Processing Unit (CPU) is not appropriate for a large image size of the dataset as it is built with serial processing. While Graphics Processing Unit (GPU) has parallel processing capabilities and, therefore, has higher speed. This paper uses advanced Neural Network techniques such as VGG16, Resnet50, Densenet, Inceptionv3, Xception, Mobilenet, XGBOOST-VGG16, and our proposed models to compare CPU and GPU resources. A system for classifying autism disease using face images of an autistic and non-autistic child was used to compare performance during testing. We used evaluation matrices such as Accuracy, F1 score, Precision, Recall, and Execution time. It has been observed that GPU runs faster than the CPU in all tests performed. Moreover, the performance of the Neural Network models in terms of accuracy increases on GPU compared to CPU.

Keywords: autism disease, neural network, CPU, GPU, transfer learning

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3388 The Multipurpose Usage of Livestock Animal Dungs for Food Production in Gwagwalada Area Council of the Federal Capital Territory, Abuja Nigeria

Authors: Michael Adedotun Oke

Abstract:

This paper, therefore, under study the various multiplier usages of the different Animal Dungs, from the animals such as Rabbits, Cows, Fishes, Sheep, and Poultry manure in the areas council of the Federal Capital Territory Abuja, Nigeria. Thus the various observations, with the pictorial representation, that was taken with the field survey from the different farms in Gwagawalada. Shows that the rabbits dungs are being used in some of the vegetables and crop farms, which serves as the nutrients, reduces the cost of production, ensure profitability, which also increases the different vegetative growth, early maturity, and the development of the crop and this is also applicable to some crops like maize, sweet potatoes. While the manure of the poultry products are being incorporated to fish ponds and the cows dungs are being used to serve as some manure to some certain crops, e.g. Okro, Maize, Pepper. Which provides the necessary nutritious values, but the various number of quantity of different bags of the various application are lacking, and the time of usage, it is also a life germane questions, which there are needs for further adaptive research, that will be involved and the reintroduction of new technology, that will be used in terms of the different methodology such as broadcasting and ring applications, of the dungs at large, while the seasons of the various applications. Thus the paper, therefore, suggested a training programs and production of manuals that will guide the various applications and usage and the effective dissemination of the various used of the simple technology, that will advances and teaching of a new mode of and the time of applications and the various quantity to used, during the applications.

Keywords: animals, usage, livestock, dungs, feaces, gwagawalada

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3387 Enhanced Retrieval-Augmented Generation (RAG) Method with Knowledge Graph and Graph Neural Network (GNN) for Automated QA Systems

Authors: Zhihao Zheng, Zhilin Wang, Linxin Liu

Abstract:

In the research of automated knowledge question-answering systems, accuracy and efficiency are critical challenges. This paper proposes a knowledge graph-enhanced Retrieval-Augmented Generation (RAG) method, combined with a Graph Neural Network (GNN) structure, to automatically determine the correctness of knowledge competition questions. First, a domain-specific knowledge graph was constructed from a large corpus of academic journal literature, with key entities and relationships extracted using Natural Language Processing (NLP) techniques. Then, the RAG method's retrieval module was expanded to simultaneously query both text databases and the knowledge graph, leveraging the GNN to further extract structured information from the knowledge graph. During answer generation, contextual information provided by the knowledge graph and GNN is incorporated to improve the accuracy and consistency of the answers. Experimental results demonstrate that the knowledge graph and GNN-enhanced RAG method perform excellently in determining the correctness of questions, achieving an accuracy rate of 95%. Particularly in cases involving ambiguity or requiring contextual information, the structured knowledge provided by the knowledge graph and GNN significantly enhances the RAG method's performance. This approach not only demonstrates significant advantages in improving the accuracy and efficiency of automated knowledge question-answering systems but also offers new directions and ideas for future research and practical applications.

Keywords: knowledge graph, graph neural network, retrieval-augmented generation, NLP

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3386 Evaluation of Deformation for Deep Excavations in the Greater Vancouver Area Through Case Studies

Authors: Boris Kolev, Matt Kokan, Mohammad Deriszadeh, Farshid Bateni

Abstract:

Due to the increasing demand for real estate and the need for efficient land utilization in Greater Vancouver, developers have been increasingly considering the construction of high-rise structures with multiple below-grade parking. The temporary excavations required to allow for the construction of underground levels have recently reached up to 40 meters in depth. One of the challenges with deep excavations is the prediction of wall displacements and ground settlements due to their effect on the integrity of City utilities, infrastructure, and adjacent buildings. A large database of survey monitoring data has been collected for deep excavations in various soil conditions and shoring systems. The majority of the data collected is for tie-back anchors and shotcrete lagging systems. The data were categorized, analyzed and the results were evaluated to find a relationship between the most dominant parameters controlling the displacement, such as depth of excavation, soil properties, and the tie-back anchor loading and arrangement. For a select number of deep excavations, finite element modeling was considered for analyses. The lateral displacements from the simulation results were compared to the recorded survey monitoring data. The study concludes with a discussion and comparison of the available empirical and numerical modeling methodologies for evaluating lateral displacements in deep excavations.

Keywords: deep excavations, lateral displacements, numerical modeling, shoring walls, tieback anchors

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3385 Influence of JHA and Ecdysteroid on Reproduction in Dysdercus similis (Hemiptera: Pyrrhocoridae)

Authors: Versha Sharma

Abstract:

Juvenile hormone analogue, fenoxycarb and ecdysterone, when applied at varying concentrations in the adult females of Dysdercus similis, in situ histochemical observations of treated ovarian and adipose tissues during the first gonotrophic cycle elicited drastic histomorphological changes in both tissues. The action and effect of both JHa and ecdysterone on ovarian development, vitellogenesis, the activity of follicular epithelium, chorion formation all were monitored in detail. SDS-PAGE electrophoretic analysis showed drastic downregulation on the protein profile of differently treated tissue samples. After exogenous JHa supply, resorption of the developing oocytes was also often noticed. Gradational decline and disappearance of different protein bands in treated both ovarian and adipose tissues noticed could be due to the depletion of specific metabolites essential for oocyte development and maturation. Natural products support both crop production and the environment that being effective in pest control, less toxic to non-target organisms and at the same time biodegradable. Hence, these could be utilized as an attractive alternative to the synthetic chemical insecticides for at least cotton bug pest management. Increasing IGR dosages is found to elicit both qualitative and quantitative depletion of protein metabolites and drastic histochemical changes in the gonads of the treated forms brought forth the production of a large number of immature mal-formed oocytes. Findings in greater detail could be discussed.

Keywords: juvenile hormone, ecdysone, P. picta, Dysdercus similis

Procedia PDF Downloads 252
3384 Effect of Plasma Treatment on UV Protection Properties of Fabrics

Authors: Sheila Shahidi

Abstract:

UV protection by fabrics has recently become a focus of great interest, particularly in connection with environmental degradation or ozone layer depletion. Fabrics provide simple and convenient protection against UV radiation (UVR), but not all fabrics offer sufficient UV protection. To describe the degree of UVR protection offered by clothing materials, the ultraviolet protection factor (UPF) is commonly used. UV-protective fabric can be generated by application of a chemical finish using normal wet-processing methodologies. However, traditional wet-processing techniques are known to consume large quantities of water and energy and may lead to adverse alterations of the bulk properties of the substrate. Recently, usage of plasmas to generate physicochemical surface modifications of textile substrates has become an intriguing approach to replace or enhance conventional wet-processing techniques. In this research work the effect of plasma treatment on UV protection properties of fabrics was investigated. DC magnetron sputtering was used and the parameters of plasma such as gas type, electrodes, time of exposure, power and, etc. were studied. The morphological and chemical properties of samples were analyzed using Scanning Electron Microscope (SEM) and Furrier Transform Infrared Spectroscopy (FTIR), respectively. The transmittance and UPF values of the original and plasma-treated samples were measured using a Shimadzu UV3101 PC (UV–Vis–NIR scanning spectrophotometer, 190–2, 100 nm range). It was concluded that, plasma which is an echo-friendly, cost effective and dry technique is being used in different branches of the industries, and will conquer textile industry in the near future. Also it is promising method for preparation of UV protection textile.

Keywords: fabric, plasma, textile, UV protection

Procedia PDF Downloads 519
3383 Consequential Investigations on the Impact of Zakat Towards the Promotion of Socio-Economic Development in Morocco: A Theoretical Framework

Authors: Mennani Maha, Attak El Houssain

Abstract:

Under the massive effect of the Covid-19 health crisis, marked by a loss of competitiveness, a slowdown in growth and an accumulation of the repercussions of socio-economic inequalities, a considerable effort must be combined, in Morocco, to put into perspective macro-political, macro-economic and social opportunities. The development of a new economic and social approach is essential in order to respond to the authenticity of the new development model that will be used by the country. The appropriation of strategies of solidarity and social cohesion constitutes a participatory, competitive and inclusive approach to support the functionalities of the economic, social and political system. Therefore, the search for alternative financial resources has become a necessity to achieve the objectives of sustainable socio-economic growth on the one hand; and to promote, on the other hands, the dynamics, of large scale, social investments. The zakat remains a site of the Islamic economy dedicated to stimulating the bases of a collective adhesion of the population on the economic, as well as on the social level, thanks to a fair and equitable distribution of the zakat funds. However, Morocco is one of the few Muslim countries that has not yet had an institution for collecting and distributing this Islamic duty, which makes it difficult to measure the socio-economic impact of zakat. This theoretical document essentially ensures the development of the crucial utility of institutionalizing zakat in order to reinforce the objectives of social solidarity in Morocco in line with the process of conceptualizing a new development model.

Keywords: zakat, socio-economic development, solidarity, social investment

Procedia PDF Downloads 141
3382 Effect of Punch and Die Profile Radii on the Maximum Drawing Force and the Total Consumed Work in Deep Drawing of a Flat Ended Cylindrical Brass

Authors: A. I. O. Zaid

Abstract:

Deep drawing is considered to be the most widely used sheet metal forming processes among the particularly in automobile and aircraft industries. It is widely used for manufacturing a large number of the body and spare parts. In its simplest form it may be defined as a secondary forming process by which a sheet metal is formed into a cylinder or alike by subjecting the sheet to compressive force through a punch with a flat end of the same geometry as the required shape of the cylinder end while it is held by a blank holder which hinders its movement but does not stop it. The punch and die profile radii play In this paper, the effects of punch and die profile radii on the autographic record, the minimum thickness strain location where the cracks normally start and cause the fracture, the maximum deep drawing force and the total consumed work in the drawing flat ended cylindrical brass cups are investigated. Five punches and five dies each having different profile radii were manufactured for this investigation. Furthermore, their effect on the quality of the drawn cups is also presented and discussed. It was found that the die profile radius has more effect on the maximum drawing force and the total consumed work than the punch profile radius.

Keywords: punch and die profile radii, deep drawing process, maximum drawing force, total consumed work, quality of produced parts, flat ended cylindrical brass cups

Procedia PDF Downloads 339
3381 One-Stop Culture Workshop Concept as a Way to Raise the Potential of Indonesia Culture in AEC 2015: Case Study in Saung Angklung Udjo

Authors: Meiliana, Achmad Eko Prabowo, Muhammad Fathan Mubina

Abstract:

AFTA agreement in 2015 will bring a significant impact on Indonesian society. Indonesia’s people will face competition both in the economic, political, and cultural regionally among ten countries in ASEAN. Indonesia is a rich country in culture and has a large enough demographic bonus when compared to other ASEAN countries. Indonesia also has a lot of cultural enrichment in every its region. It’s mean, the role of society and culture of Indonesia's abundant if combined properly it will help Indonesia in the face of the ASEAN Economic Community (AEC) in 2015. This paper will discuss the role of one-stop culture workshop (OSCW) concept at Saung Angklung Udjo (SAU), a cultural tourist area of Angklung which is located in Bandung. OSCW is a concept that implemented a cultural tour in SAU that invites the visitor to engage in the cultural empowerment. In this research, we will answer how the concepts are applied by SAU can be an alternative to re-discover the potential of Indonesia in the face of the AEC 2015. Units of analysis that we used is among the programs, outcomes, and community empowerment. This study used a qualitative approach with in-depth interviews and observation. The finding of this study prove that OSCW concept is an opportunity for Indonesia to encourage a culture to go international. The concept of OSCW can really be used other communities to develop cultures of Indonesia so that later institutionalized culture that not only can be used as a tourist attraction but also as an educational laboratory for the community.

Keywords: OSCW concept, citizen empowerment, cultural tour, AEC 2015

Procedia PDF Downloads 468