Search results for: interfacial shear strength
943 Advanced Numerical and Analytical Methods for Assessing Concrete Sewers and Their Remaining Service Life
Authors: Amir Alani, Mojtaba Mahmoodian, Anna Romanova, Asaad Faramarzi
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Pipelines are extensively used engineering structures which convey fluid from one place to another. Most of the time, pipelines are placed underground and are encumbered by soil weight and traffic loads. Corrosion of pipe material is the most common form of pipeline deterioration and should be considered in both the strength and serviceability analysis of pipes. The study in this research focuses on concrete pipes in sewage systems (concrete sewers). This research firstly investigates how to involve the effect of corrosion as a time dependent process of deterioration in the structural and failure analysis of this type of pipe. Then three probabilistic time dependent reliability analysis methods including the first passage probability theory, the gamma distributed degradation model and the Monte Carlo simulation technique are discussed and developed. Sensitivity analysis indexes which can be used to identify the most important parameters that affect pipe failure are also discussed. The reliability analysis methods developed in this paper contribute as rational tools for decision makers with regard to the strengthening and rehabilitation of existing pipelines. The results can be used to obtain a cost-effective strategy for the management of the sewer system.Keywords: reliability analysis, service life prediction, Monte Carlo simulation method, first passage probability theory, gamma distributed degradation model
Procedia PDF Downloads 456942 Behavior of Square Reinforced-Concrete Columns Strengthened with Carbon Fiber Reinforced Polymers under Eccentric Loading
Authors: Dana J. Abed, Mu'tasim S. Abdel-Jaber, Nasim K. Shatarat
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In this paper, an experimental study on twelve square columns was conducted to investigate the influence of cross-sectional size on axial compressive capacity of carbon fiber reinforced polymers (CFRP) wrapped square reinforced concrete (RC) short columns subjected to eccentric loadings. The columns were divided into three groups with three cross sections (200×200×1200, 250×250×1500 and 300×300×1800 mm). Each group was tested under two different eccentricities: 10% and 20% of the width of samples measured from the center of the column cross section. Four columns were developed in each arrangement. Two columns in each category were left unwrapped as control samples, and two were wrapped with one layer CFRP perpendicular to the specimen surface. In general; CFRP sheets has enhanced the performance of the strengthened columns compared to the control columns. It was noticed that the percentage of compressive capacity enhancement was decreased by increasing the cross-sectional size, and increasing loading eccentricity generally leads to reduced load bearing capacity in columns. In the same group specimens, when the eccentricity increased the percentage of enhancement in load carrying capacity was increased. The study concludes that the optimum use of the CFRP sheets for axial strength enhancement is for smaller cross-section columns under higher eccentricities.Keywords: CFRP, columns, eccentric loading, cross-sectional
Procedia PDF Downloads 175941 Anonymous Gel-Fluid Transition of Solid Supported Lipids
Authors: Asma Poursoroush
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Solid-supported lipid bilayers are often used as a simple model for studies of biological membranes. The presence of a solid substrate that interacts attractively with lipid head-groups is expected to affect the phase behavior of the supported bilayer. Molecular dynamics simulations of a coarse-grained model are thus performed to investigate the phase behavior of supported one-component lipid bilayer membranes. Our results show that the attraction of the lipid head groups to the substrate leads to a phase behavior that is different from that of a free standing lipid bilayer. In particular, we found that the phase behaviors of the two leaflets are decoupled in the presence of a substrate. The proximal leaflet undergoes a clear gel-to-fluid phase transition at a temperature lower than that of a free standing bilayer, and that decreases with increasing strength of the substrate-lipid attraction. The distal leaflet, however, undergoes a change from a homogeneous liquid phase at high temperatures to a heterogeneous state consisting of small liquid and gel domains, with the average size of the gel domains that increases with decreasing temperature. While the chain order parameter of the proximal leaflet clearly shows a gel-fluid phase transition, the chain order parameter of the distal leaflet does not exhibit a clear phase transition. The decoupling in the phase behavior of the two leaflets is due to a non-symmteric lipid distribution in the two leaflets resulting from the presence of the substrate.Keywords: membrane, substrate, molecular dynamics, simulation
Procedia PDF Downloads 195940 Comparative Study on Structural Behaviour of Circular Hollow Steel Tubular, Concrete Filled Steel Tubular, and Reinforced Cement Concrete Stub Columns under Pure Axial Compression
Authors: Niladri Roy, M. Longshithung Patton
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This paper is aimed at studying the structural response of circular hollow steel tubular (HST), concrete filled steel tubular (CFST), and reinforced cement concrete (RCC) stub columns when subjected to only axial compressive forces and also examining their comparative nature using finite element (FE) models. These results are further compared with the respective experimental results. FE software package ABAQUS 6.14 has been used for further parametric studies where a total of 108 FE models were modelled. The diameters of the HST, CFST, and RCC stub columns are kept as 100, 140, 180, and 220, with length to diameter ratio fixed at 3 to avoid end effects and flexural failure. To keep the same percentage of steel (by volume), the thicknesses of steel tubes in HST and CFST columns were varied in response to the change in diameter of the main reinforcement bar in RCC columns. M25 grade of concrete was used throughout. The objective is to compare the structural behaviour of HST, CFST, and RCC stub columns on the basis of their axial compressive load carrying capacity and failure modes. The studies show that filling the circular HST columns with concrete increases the Pu of the CCFST columns by 2.97 times. It was also observed that the Pu (HST) is about 0.72 times Pu (RCC) on average, and the Pu (CFST) is about 2.08 times Pu (RCC) on average. After the analysis and comparison, it has been proved that CFST has much more load carrying capacity than HST and RCC and also provides the same strength at a very less sectional size.Keywords: HST columns, stub columns, CFST columns, RCC columns, finite element modeling, ABAQUS
Procedia PDF Downloads 100939 Investigation of Stellram Indexable Milling Cutter XDLT09-D41 Tool Wear for Machining of Ti6Al4V
Authors: Saad Nawaz, Yu Gang, Miao Haibin
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Titanium alloys are attractive materials for aerospace industry due to their exceptional strength to weight ratio that is maintained at elevated temperatures and their good corrosion resistance. Major applications of titanium alloys were military aerospace industry, but since last decade the trend has now shifted towards commercial industry. On the other hand, titanium alloys are notorious for being poor thermal conductor that leads to them being difficult materials for machining. In this experimental study, Stellram Indexable milling cutter XDLT09-D41 is used for rough down milling of Ti6Al4V for small depth of cut under different combinations of parameters and application of high-pressure coolant. The machining performance was evaluated in terms of tool wear, tool life, and thermal crack. The tool wear was mostly observed at the tool tip and at bottom part of tool thermal deformations were observed which propagated with respect to time. Flank wear due to scratching of the cutting chips and diffusion wear because of high thermal stresses were observed specially at the bottom of the cutting tool. It was found that maximum tool life was obtained at the speed of 40m/min, feed rate of 358mm/min and depth of cut of 0.8mm. In the end, it was concluded that machining of Ti6Al4V is a thermally dominant process which leads to high thermal stresses in machining zone that results in increasing tool wear rate and deformation propagation.Keywords: tool wear, cutting speed, flank wear , tool life
Procedia PDF Downloads 316938 Mechanical and Biodegradability of Porous Poly-ε-Caprolactone/Polyethylene Glycol Copolymer-Reinforced Cellulose Nanofibers for Soft Tissue Engineering Applications
Authors: Mustafa Abu Ghalia, Mohammed Seddik
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The design and development of a new class of biomaterial has gained particular interest in producing polymer scaffold for biomedical applications. Improving mechanical properties, biological and controlling pores scaffold are important factors to provide appropriate biomaterial for implement in soft tissue repair and regeneration. In this study, poly-ε-caprolactone (PCL) /polyethylene glycol (PEG) copolymer (80/20) incorporated with CNF scaffolds were made employing solvent casting and particulate leaching methods. Four mass percentages of CNF (1, 2.5, 5, and 10 wt.%) were integrated into the copolymer through a silane coupling agent. Mechanical properties were determined using Tensile Tester data acquisition to investigate the effect of porosity, pore size, and CNF contents. Tensile strength obtained for PCL/PEG- 5 wt.% CNF was 16 MPa, which drastically decreased after creating a porous structure to 7.1 MPa. The optimum parameters of the results were found to be 5 wt.% for CNF, 240 μm for pore size, and 83% for porosity. Scanning electron microscopy (SEM) micrograph reveals that consistent pore size and regular pore shape were accomplished after the addition of CNF-5 wt. % into PCL/PEG. The results of mass loss of PCL/PEG reinforced-CNF 1% have clearly enhanced to double values compared with PCL/PEG copolymer and three times with PCL/PEG scaffold-CNF 1%. In addition, all PCL/PEG reinforced and scaffold- CNF were partially disintegrated under composting conditions confirming their biodegradable behavior. This also provides a possible solution for the end life of these biomaterials.Keywords: PCL/PEG, cellulose nanofibers, tissue engineering, biodegradation, compost polymers
Procedia PDF Downloads 61937 Performance of Visual Inspection Using Acetic Acid for Cervical Cancer Screening as Compared to HPV DNA Testingin Ethiopia: A Comparative Cross-Sectional Study
Authors: Agajie Likie Bogale, Tilahun Teklehaymanot, Getnet Mitike Kassie, Girmay Medhin, Jemal Haidar Ali, Nega Berhe Belay
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Objectives: The aim of this study is to evaluate the performance of visual inspection using acetic acid compared with HPV DNA testing among women living with HIV in Ethiopia. Methods: Acomparative cross-sectional study was conducted to address the aforementioned objective. Data were collected from January to October 2021 to compare the performance of these two screening modalities. Trained clinicians collected cervical specimens and immediately applied acetic acid for visual inspection. The HPV DNA testing was done using Abbott m2000rt/SP by trained laboratory professionals in accredited laboratories. A total of 578 HIV positive women with age 25-49 years were included. Results: Test positivity was 8.9% using VIA and 23.3% using HPV DNA test. The sensitivity and specificity of the VIA test were 19.2% and 95.1%, respectively, while the positive and negative predictive values of the VIA test were 54.4% and 79.4%, respectively. The strength of agreement between the two screening methods was poor (k=0.184), and the area under the curve was 0.572. The burden of genetic distribution of high risk HPV16 was 3.8%, and mixed HPV16& other HR HPV was 1.9%. Other high risk HPV types were predominant in this study (15.7%). Conclusion: The high positivity result using HPV DNA testing compared with VIA, and low sensitivity of VIA are indicating that the implementation of HPV DNA testing as the primary screening strategy is likely to reduce cervical cancer cases and deaths of women in the country.Keywords: cervical cancer screening, HPV DNA, VIA, Ethiopia
Procedia PDF Downloads 144936 A Study to Evaluate Some Physical and Mechanical Properties, Relevant in Estimating Energy Requirements in Grinding the Palm Kernel and Coconut Shells
Authors: Saheed O. Akinwale, Olufemi A. Koya
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Based on the need to modify palm kernel shell (PKS) and coconut shell (CNS) for some engineering applications, the study evaluated some physical characteristics and fracture resistance, relevant in estimating energy requirements in comminution of the nutshells. The shells, obtained from local processing mills, were washed, sun-dried and sorted to remove kernels, nuts and other extraneous materials. Experiments were then conducted to determine the thickness, density, moisture content, and hardness of the shells. Fracture resistances were characterised by the average compressive load, stiffness and toughness at bio-yield point of specially prepared section of the shells, under quasi-static compression loading. The densities of the dried PKS at 7.12% and the CNS at 6.47% (wb) moisture contents were 1291.20 and 1247.40 kg/m3, respectively. The corresponding Brinnel Hardness Numbers were 58.40 ± 1.91 and 56.33 ± 4.33. Close shells thickness of both PKS and CNS exhibited identical physical properties although; CNS is relatively larger in physical dimensions than PKS. The findings further showed that both shell types exhibited higher resistance with compression along the longitudinal axes than the transverse axes. With compressions along the longitudinal axes, the fracture force were 1.41 ± 0.11 and 3.62 ± 0.09 kN; bio-stiffness; 934.70 ± 67.03 kN/m and 1980.74 ± 8.92 kN/m; and toughness, 2.17 ± 0.16 and 6.51 ± 0.15 KN mm for the PKS and CNS, respectively. With the estimated toughness of CNS higher than that of PKS, the study showed the requirement of higher comminution energy for CNS.Keywords: bio-stiffness, coconut shell, comminution, crushing strength, energy requirement, palm kernel shell, toughness
Procedia PDF Downloads 232935 Participants’ Perception and a Student Protest of Peking University in 2014
Authors: Ruanzhenghao Shi
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Student movements have persisted in mainland China, especially in elite universities since the Tiananmen Prodemocracy Movement, contrary to the lack of studies on them. However, the participants' repertoire, mobilization and mode of interaction with authorities are vastly different from their predecessors in the 1980s as well as their western counterparts. In most of the cases, agents, cognizant of the high cost of action and their vulnerability to the authorities, consciously curtailed certain repertoire and themes of resistance. Thus these movements, without appreciable organized force, were self-interested, fragmentally mobilized, lowly integrated and limited within the campus. This study documents the 2014 protest against Yanching Academy program at Peking University, a top-tier Chinese university that played the leading role in the 1989 protest. The 2014 case is different from abovementioned trend of submissive resistance in the last twenty years, insofar as it is a value-oriented and emotion-driven collective action with the resurgence of some repertoire. The participants perceived the university's contemporary ineffectiveness and clumsiness in control and administration, higher Party authorities' indifference to less-political themes, and an increasing number of potential advocates, including students, intellectuals and social media. It shows that resisters' perception of their relative strength to their opponents - in this case, the university and its system for controlling students - under specific circumstances, not merely political opportunities or institutional changes, stimulates the participants and thus contributes to the mobilization and organization of a collective action, even under severe social control.Keywords: collective action, China, university students, resistance
Procedia PDF Downloads 153934 The Mechanism Study of Degradative Solvent Extraction of Biomass by Liquid Membrane-Fourier Transform Infrared Spectroscopy
Authors: W. Ketren, J. Wannapeera, Z. Heishun, A. Ryuichi, K. Toshiteru, M. Kouichi, O. Hideaki
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Degradative solvent extraction is the method developed for biomass upgrading by dewatering and fractionation of biomass under the mild condition. However, the conversion mechanism of the degradative solvent extraction method has not been fully understood so far. The rice straw was treated in 1-methylnaphthalene (1-MN) at a different solvent-treatment temperature varied from 250 to 350 oC with the residence time for 60 min. The liquid membrane-Fourier Transform Infrared Spectroscopy (FTIR) technique is applied to study the processing mechanism in-depth without separation of the solvent. It has been found that the strength of the oxygen-hydrogen stretching (3600-3100 cm-1) decreased slightly with increasing temperature in the range of 300-350 oC. The decrease of the hydroxyl group in the solvent soluble suggested dehydration reaction taking place between 300 and 350 oC. FTIR spectra in the carbonyl stretching region (1800-1600 cm-1) revealed the presence of esters groups, carboxylic acid and ketonic groups in the solvent-soluble of biomass. The carboxylic acid increased in the range of 200 to 250 oC and then decreased. The prevailing of aromatic groups showed that the aromatization took place during extraction at above 250 oC. From 300 to 350 oC, the carbonyl functional groups in the solvent-soluble noticeably decreased. The removal of the carboxylic acid and the decrease of esters into the form of carbon dioxide indicated that the decarboxylation reaction occurred during the extraction process.Keywords: biomass waste, degradative solvent extraction, mechanism, upgrading
Procedia PDF Downloads 285933 Thickness Effect on Concrete Fracture Toughness K1c
Authors: Benzerara Mohammed, Redjel Bachir, Kebaili Bachir
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The cracking of the concrete is a more crucial problem with the development of the complex structures related to technological progress. The projections in the knowledge of the breaking process make it possible today for better prevention of the risk of the fracture. The breaking strength brutal of a quasi-fragile material like the concrete called Toughness, is measured by a breaking value of the factor of intensity of the constraints K1C for which the crack is propagated, it is an intrinsic property of material. Many studies reported in the literature treating of the concrete were carried out on specimens which are in fact inadequate compared to the intrinsic characteristic to identify. We started from this established fact, in order to compare the evolution of the parameter of toughness K1C measured by calling upon ordinary concrete specimens of three prismatics geometries different (10*10*84) cm³ and (5*20*120) cm³ &(12*20*120) cm³ containing from the side notches various depths simulating of the cracks was set up. The notches are carried out using triangular pyramidal plates into manufactured out of sheet coated placed at the centre of the specimens at the time of the casting, then withdrawn to leave the trace of a crack. The tests are carried out in 3 points bending test in mode 1 of fracture, by using the techniques of mechanical fracture. The evolution of the parameter of toughness K1C measured with the three geometries specimens gives almost the same results. They are acceptable and return in the beach of the results determined by various researchers (toughness of the ordinary concrete turns to the turn of the 1 MPa √m). These results inform us about the presence of an economy on the level of the geometrie specimen (5*20*120) cm³, therefore to use plates specimens later if one wants to master the toughness of this material complexes, astonishing but always essential that is the concrete.Keywords: elementary representative volume, concrete, fissure, toughness
Procedia PDF Downloads 222932 Effects of Beeswax Coating on the Properties of Cocoa Bean Shell Based Papers
Authors: Sri Rejeki, Tamrin Tamrin, RH. F. Faradilla, Muhammad N. Ibrahim, Mariana M., Irnawati Irnawati
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Cocoa bean shells, despite their antioxidant and antimicrobial properties, are still considered as an underutilized agricultural waste. The functional properties and their lignocelluloses content make cocoa bean shells a potential material for paper-based food packaging. In our previous research, we have successfully produced papers from cocoa bean shells that had antioxidant and antibacterial activities. However, the hydrophilic nature of the lignocelluloses of cocoa bean shells hinders the application of the paper to be used as a food packaging. In this research, we aimed to study the effects of beeswax coating on the wettability and mechanical properties of the paper. The coating was done by dipping the papers in beeswax solution several times and in three different beeswax concentrations. The number of dipping and beeswax concentration significantly (p<0.05) affected the water contact angle of the papers. Results show that the water contact angle increases dramatically due to the coating treatment. The control paper or uncoated paper had a contact angle of 40.50o, while the contact angle of the best-coated paper (D3B3: 3x dipping, 3g/10mL beeswax) reached 96.93o. Both tensile strength and percent elongation were not significantly (p>0.05) affected by the coating treatment. This showed that beeswax was a potential organic material to improve the hydrophobicity of paper from cocoa bean shells without any undesirable effects on the mechanical properties of the paper.Keywords: cocoa bean shell, paper, beeswax, coating, contact angle
Procedia PDF Downloads 148931 Effect of Hot Extrusion on the Mechanical and Corrosion Properties of Mg-Zn-Ca and Mg-Zn-Ca-Mn Alloys for Medical Application
Authors: V. E. Bazhenov, A. V. Li, A. A. Komissarov, A. V. Koltygin, S. A. Tavolzhanskii, O. O. Voropaeva, A. M. Mukhametshina, A. A. Tokar, V. A. Bautin
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Magnesium-based alloys are considered as effective materials in the development of biodegradable implants. The magnesium alloys containing Mg, Zn, Ca as an alloying element are the subject of the particular interest. These elements are the nutrients for the human body, which provide their high biocompatibility. In this work, we investigated the effect of severe plastic deformation (SPD) on the mechanical and corrosion properties of Mg-Zn-Ca and Mg-Zn-Ca-Mn alloys containing from 2 to 4 wt.% Zn; 0.7 wt.% Ca and up to 1 wt.% Mn. Hot extrusion was used as a method of intensive plastic deformation. The temperature of hot extrusion was set to 220 °C and 300 °C. Metallographic analysis after hot extrusion shows that the grain size in the studied alloys depends on the deformation temperature. The grain size for all of investigated alloys is in the range from 3 to 7 microns, and 3 μm corresponds to the extrusion temperature of 220 °C. Analysis of mechanical properties after extrusion shows that extrusion at a temperature of 220 °C and alloying with Mn increase the strength characteristics and decrease the ductility of studied alloys. A slight anisotropy of properties in the longitudinal and transverse directions was also observed. Measurements of corrosion properties revealed that the addition of Mn to Mg-Zn-Ca alloys reduces the corrosion rate. On the other hand, increasing the Zn content in alloys increases the corrosion rate. The extrusion temperature practically does not affect the corrosion rate. Acknowledgement: The authors gratefully acknowledge the financial support of the Ministry of Science and Higher Education of the Russian Federation in the framework of Increase Competitiveness Program of NUST «MISiS» (No K2-2019-008), implemented by a governmental decree dated 16th of March 2013, N 211.Keywords: biocompatibility, hot extrusion, magnesium alloys, severe plastic deformation, properties
Procedia PDF Downloads 109930 Evaluation of Postural Stability in Patients with Flat Feet: A Controlled Trial
Authors: Ghada Mohamed Rashad, Doaa Ayoub Elimy, Mohamed Hussein Elgendy, Ahmed Mohamed Fathi Elshiwi, Mahmoud Ghazy
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Background: Flat feet cause changes in foot mobility, foot posture, and load distribution under the foot which influences dynamic balance, that is essential in activities of daily living and for optimal performance in sports activity. Purpose: To investigate the effect of flat feet on dynamic balance including overall stability index (OAI), anteroposterior stability index (APSI) and mediolateral stability index (MLSI). Study Design: The design of the study was an experimental design. Subjects: Forty subjects from both sexes were selected from the Faculty of Physical Therapy, Cairo University, their mean age (23.55 ± 1.74 ) years, divided into two groups, group A (8 males and 12 females) with flat feet, and group B (9 males and 11 females) with normal feet. Methods: The Navicular Drop Test was used to determine if the feet were pronated and Biodex Balance System was used to assess dynamic balance at level 8 and level 4 for both groups. Results: There was no significant difference in dynamic balance including (OSI, APSI and MLSI) of the Biodex at stability level (8) (most stable) (p = 0.56). While there was a significant difference between both groups in all dependent variables at stability level (4) (less stable level) (p = 0.0001). Conclusion: It may be concluded that flat feet have an effect on dynamic balance and there is balance affection in subjects with flat feet.Keywords: flat feet, dynamic balance, postural stability, types of flat feet, eversion strength
Procedia PDF Downloads 530929 Treatment of Sanitary Landfill Leachate by Advanced Oxidation Techniques
Authors: R. Kerbachi , Y. Medkour, F. Sahnoune
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The integrated waste management is an important aspect in the implementation of sustainable development. Leachate generated by sanitary landfills is a high-strength wastewater that is likely to contain large amounts of organic and inorganic matter, with humic substances, as well as ammonia nitrogen, heavy metals, chlorinated organic and inorganic salts. Untreated leachates create a great potential for harm to the environment, they can permeate ground water or mix with surface water and contribute to the pollution of soil, ground water, and surface water. In Algeria, the treatment of landfill leachate is the weakest link in the solid waste management. This study focuses on the evaluation of the pollution load carried by leachate produced in a former sanitary landfill located to the west of Algiers and the implementation of advanced oxidation treatment (advanced oxidation process, AOP), Fenton, electro-Fenton etc. The characterization of these leachates shows that they have a high organic load, mineral and nitrogen. Measured COD reaches very high values of the order of 5000 to 20,000 mg O2 / L. On this non-biodegradable leachate, treatment tests have been carried out by the methods of coagulation-flocculation, Fenton oxidation, electrocoagulation and electro-Fenton. The removal efficiencies of pollution obtained for each of these modes of treatment are respectively 69, 80, 84 and 97%. The study shows that advanced oxidation processes are very suitable for the treatment of poorly biodegradable leachate.Keywords: advanced oxidation processes, electrocoagulation, electro-Fenton, leachates treatment, sanitary landfill
Procedia PDF Downloads 298928 Meso-Scopic Structural Analysis of Chaura Thrust, Himachal Pradesh, India
Authors: Rajkumar Ghosh
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Jhakri Thrust (JT) coeval of Sarahan Thrust (ST) was later considered to be part of Chaura Thrust (CT). The Main Central Thrust (MCT) delimits the southern extreme of Higher Himalaya, whereas the northern boundary defines by South Tibetan Detachment System (STDS). STDS is parallel set of north dipping extensional faults. The activation timing of MCT and STDS. MCT activated in two parts (MCT-L during 15- 0.7 Ma, and MCT-U during 25-14 Ma). Similarly, STDS triggered in two parts (STDS-L during 24-12 Ma, and STDS-U during 19-14 Ma). The activation ages for MBT and MFT. Besides, the MBT occurred during 11-9 Ma, and MFT followed as <2.5 Ma. There are two mylonitised zones (zone of S-C fabric) found under the microscope. Dynamic and bulging recrystallization and sub-grain formation was documented under the optical microscope from samples collected from these zones. The varieties of crenulated schistosity are shown in photomicrographs. In a rare and uncommon case, crenulation cleavage and sigmoid Muscovite were found together side-by-side. Recrystallized quartzo-feldspathic grains exist in between crenulation cleavages. These thin-section studies allow three possible hypotheses for such variations in crenulation cleavages. S/SE verging meso- and micro-scale box folds around Chaura might be a manifestation of some structural upliftment. Near Chaura, kink folds are visible. Prominent asymmetric shear sense indicators in augen mylonite are missing in meso-scale but dominantly present under the microscope. The main foliation became steepest (range of dip ~ 65 – 80 º) at this place. The aim of this section is to characterize the box fold and its signature in the regional geology of Himachal Himalaya. Grain Boundary Migration (GBM) associated temperature range (400–750 ºC) from microstructural studies in grain scale along Jhakri-Wangtu transect documented. Oriented samples were collected from the Jhakri-Chaura transect at a regular interval of ~ 1km for strain analysis. The Higher Himalayan Out-of-Sequence Thrust (OOST) in Himachal Pradesh is documented a decade ago. The OOST in other parts of the Himalayas is represented as a line in between MCTL and MCTU. But In Himachal Pradesh area, OOST activated the MCTL as well as in between a zone located south of MCTU. The expectations for strain variation near the OOST are very obvious. But multiple sets of OOSTs may produce a zigzag pattern of strain accumulation for this area and figure out the overprinting structures for multiple sets of OOSTs.Keywords: Chaura Thrust, out-of-sequence thrust, Main Central Thrust, Sarahan Thrust
Procedia PDF Downloads 78927 Response Analysis of a Steel Reinforced Concrete High-Rise Building during the 2011 Tohoku Earthquake
Authors: Naohiro Nakamura, Takuya Kinoshita, Hiroshi Fukuyama
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The 2011 off The Pacific Coast of Tohoku Earthquake caused considerable damage to wide areas of eastern Japan. A large number of earthquake observation records were obtained at various places. To design more earthquake-resistant buildings and improve earthquake disaster prevention, it is necessary to utilize these data to analyze and evaluate the behavior of a building during an earthquake. This paper presents an earthquake response simulation analysis (hereafter a seismic response analysis) that was conducted using data recorded during the main earthquake (hereafter the main shock) as well as the earthquakes before and after it. The data were obtained at a high-rise steel-reinforced concrete (SRC) building in the bay area of Tokyo. We first give an overview of the building, along with the characteristics of the earthquake motion and the building during the main shock. The data indicate that there was a change in the natural period before and after the earthquake. Next, we present the results of our seismic response analysis. First, the analysis model and conditions are shown, and then, the analysis result is compared with the observational records. Using the analysis result, we then study the effect of soil-structure interaction on the response of the building. By identifying the characteristics of the building during the earthquake (i.e., the 1st natural period and the 1st damping ratio) by the Auto-Regressive eXogenous (ARX) model, we compare the analysis result with the observational records so as to evaluate the accuracy of the response analysis. In this study, a lumped-mass system SR model was used to conduct a seismic response analysis using observational data as input waves. The main results of this study are as follows: 1) The observational records of the 3/11 main shock put it between a level 1 and level 2 earthquake. The result of the ground response analysis showed that the maximum shear strain in the ground was about 0.1% and that the possibility of liquefaction occurring was low. 2) During the 3/11 main shock, the observed wave showed that the eigenperiod of the building became longer; this behavior could be generally reproduced in the response analysis. This prolonged eigenperiod was due to the nonlinearity of the superstructure, and the effect of the nonlinearity of the ground seems to have been small. 3) As for the 4/11 aftershock, a continuous analysis in which the subject seismic wave was input after the 3/11 main shock was input was conducted. The analyzed values generally corresponded well with the observed values. This means that the effect of the nonlinearity of the main shock was retained by the building. It is important to consider this when conducting the response evaluation. 4) The first period and the damping ratio during a vibration were evaluated by an ARX model. Our results show that the response analysis model in this study is generally good at estimating a change in the response of the building during a vibration.Keywords: ARX model, response analysis, SRC building, the 2011 off the Pacific Coast of Tohoku Earthquake
Procedia PDF Downloads 164926 Complex Network Analysis of Seismicity and Applications to Short-Term Earthquake Forecasting
Authors: Kahlil Fredrick Cui, Marissa Pastor
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Earthquakes are complex phenomena, exhibiting complex correlations in space, time, and magnitude. Recently, the concept of complex networks has been used to shed light on the statistical and dynamical characteristics of regional seismicity. In this work, we study the relationships and interactions of seismic regions in Chile, Japan, and the Philippines through weighted and directed complex network analysis. Geographical areas are digitized into cells of fixed dimensions which in turn become the nodes of the network when an earthquake has occurred therein. Nodes are linked if a correlation exists between them as determined and measured by a correlation metric. The networks are found to be scale-free, exhibiting power-law behavior in the distributions of their different centrality measures: the in- and out-degree and the in- and out-strength. The evidence is also found of preferential interaction between seismically active regions through their degree-degree correlations suggesting that seismicity is dictated by the activity of a few active regions. The importance of a seismic region to the overall seismicity is measured using a generalized centrality metric taken to be an indicator of its activity or passivity. The spatial distribution of earthquake activity indicates the areas where strong earthquakes have occurred in the past while the passivity distribution points toward the likely locations an earthquake would occur whenever another one happens elsewhere. Finally, we propose a method that would project the location of the next possible earthquake using the generalized centralities coupled with correlations calculated between the latest earthquakes and a geographical point in the future.Keywords: complex networks, correlations, earthquake, hazard assessment
Procedia PDF Downloads 212925 UEMG-FHR Coupling Analysis in Pregnancies Complicated by Pre-Eclampsia and Small for Gestational Age
Authors: Kun Chen, Yan Wang, Yangyu Zhao, Shufang Li, Lian Chen, Xiaoyue Guo, Jue Zhang, Jing Fang
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The coupling strength between uterine electromyography (UEMG) and Fetal heart rate (FHR) signals during peripartum reflects the fetal biophysical activities. Therefore, UEMG-FHR coupling characterization is instructive in assessing placenta function. This study introduced a physiological marker named elevated frequency of UEMG-FHR coupling (E-UFC) and explored its predictive value for pregnancies complicated by pre-eclampsia and small for gestational age (SGA). Placental insufficiency patients (n=12) and healthy volunteers (n=24) were recruited and participated. UEMG and FHR were recorded non-invasively by a trans-abdominal device in women at term with singleton pregnancy (32-37 weeks) from 10:00 pm to 8:00 am. The product of the wavelet coherence and the wavelet cross-spectral power between UEMG and FHR was used to weight these two effects in order to quantify the degree of the UEMG-FHR coupling. E-UFC was exacted from the resultant spectrogram by calculating the mean value of the high-coherence (r > 0.5) frequency band. Results showed the high-coherence between UEMG and FHR was observed in the frequency band (1/512-1/16Hz). In addition, E-UFC in placental insufficiency patients was weaker compared to healthy controls (p < 0.001) at group level. These findings suggested the proposed approach could be used to quantitatively characterize the fetal biophysical activities, which is beneficial for early detection of placental insufficiency and reduces the occurrence of adverse pregnancy.Keywords: uterine electromyography, fetal heart rate, coupling analysis, wavelet analysis
Procedia PDF Downloads 202924 Reorientation Orphanage in Muhammadiyah as Strength Effort for Islamic-Based Human Services Organization: Phenomenology Study on Muhammadiyah Orphanages in Malang Raya
Authors: Fauzik Lendriyono, Isbandi Rukminto Adi
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Muhammadiyah is an Islamic-based organization taking care to human suffering. The existence of Muhammadiyah organization is strong supported by its members. Muhammadiyah as the oldest Islamic organization in Indonesia, since its establishment has had main activities, such as in the fields of education, health, and social services, one of the form is Orphanage. However, at present, Muhammadiyah orphanage was in a dilemma because of differences in orientation and commitment of the caretaker-managers. This research on Muhammadiyah orphanage is very important because it is able to know the problem identification and to find the ideal concept for the better management of an orphanage in Muhammadiyah. This research is a phenomenology study by research subjects: caretaker of the orphanage in Muhammadiyah at Great Malang. The research data was obtained after the observation, in-depth interviews, review of documentation and the discussion focused. Data were analyzed with interpretative phenomenological analysis. Basic problems for causes of differences in orientation and commitment administrators of Muhammadiyah orphanage is the influence of organizational culture and organizational environment factors. Organizational culture factors include the Islamic-based value and organization ideology, so that the Islamic values and the values of Muhammadiyah are used as guidelines in the orphanage. Environmental factors include the demand for its organization sustainability as characterized by economically productive activities organized by Orphanage and a program to produce a cadre of Muhammadiyah. To support the social welfare of Muhammadiyah, the ideal Orphanage concept for Muhammadiyah is a missionary and self-sufficient orphanage.Keywords: orphanage, Muhammadiyah, misionary, Great Malang
Procedia PDF Downloads 206923 Experimental Studies of the Reverse Load-Unloading Effect on the Mechanical, Linear and Nonlinear Elastic Properties of n-AMg6/C60 Nanocomposite
Authors: Aleksandr I. Korobov, Natalia V. Shirgina, Aleksey I. Kokshaiskiy, Vyacheslav M. Prokhorov
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The paper presents the results of an experimental study of the effect of reverse mechanical load-unloading on the mechanical, linear, and nonlinear elastic properties of n-AMg6/C60 nanocomposite. Samples for experimental studies of n-AMg6/C60 nanocomposite were obtained by grinding AMg6 polycrystalline alloy in a planetary mill with 0.3 wt % of C60 fullerite in an argon atmosphere. The resulting product consisted of 200-500-micron agglomerates of nanoparticles. X-ray coherent scattering (CSL) method has shown that the average nanoparticle size is 40-60 nm. The resulting preform was extruded at high temperature. Modifications of C60 fullerite interferes the process of recrystallization at grain boundaries. In the samples of n-AMg6/C60 nanocomposite, the load curve is measured: the dependence of the mechanical stress σ on the strain of the sample ε under its multi-cycle load-unloading process till its destruction. The hysteresis dependence σ = σ(ε) was observed, and insignificant residual strain ε < 0.005 were recorded. At σ≈500 MPa and ε≈0.025, the sample was destroyed. The destruction of the sample was fragile. Microhardness was measured before and after destruction of the sample. It was found that the loading-unloading process led to an increase in its microhardness. The effect of the reversible mechanical stress on the linear and nonlinear elastic properties of the n-AMg6/C60 nanocomposite was studied experimentally by ultrasonic method on the automated complex Ritec RAM-5000 SNAP SYSTEM. In the n-AMg6/C60 nanocomposite, the velocities of the longitudinal and shear bulk waves were measured with the pulse method, and all the second-order elasticity coefficients and their dependence on the magnitude of the reversible mechanical stress applied to the sample were calculated. Studies of nonlinear elastic properties of the n-AMg6/C60 nanocomposite at reversible load-unloading of the sample were carried out with the spectral method. At arbitrary values of the strain of the sample (up to its breakage), the dependence of the amplitude of the second longitudinal acoustic harmonic at a frequency of 2f = 10MHz on the amplitude of the first harmonic at a frequency f = 5MHz of the acoustic wave is measured. Based on the results of these measurements, the values of the nonlinear acoustic parameter in the n-AMg6/C60 nanocomposite sample at different mechanical stress were determined. The obtained results can be used in solid-state physics, materials science, for development of new techniques for nondestructive testing of structural materials using methods of nonlinear acoustic diagnostics. This study was supported by the Russian Science Foundation (project №14-22-00042).Keywords: nanocomposite, generation of acoustic harmonics, nonlinear acoustic parameter, hysteresis
Procedia PDF Downloads 151922 Personalized Social Resource Recommender Systems on Interest-Based Social Networks
Authors: C. L. Huang, J. J. Sia
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The interest-based social networks, also known as social bookmark sharing systems, are useful platforms for people to conveniently read and collect internet resources. These platforms also providing function of social networks, and users can share and explore internet resources from the social networks. Providing personalized internet resources to users is an important issue on these platforms. This study uses two types of relationship on the social networks—following and follower and proposes a collaborative recommender system, consisting of two main steps. First, this study calculates the relationship strength between the target user and the target user's followings and followers to find top-N similar neighbors. Second, from the top-N similar neighbors, the articles (internet resources) that may interest the target user are recommended to the target user. In this system, users can efficiently obtain recent, related and diverse internet resources (knowledge) from the interest-based social network. This study collected the experimental dataset from Diigo, which is a famous bookmark sharing system. The experimental results show that the proposed recommendation model is more accurate than two traditional baseline recommendation models but slightly lower than the cosine model in accuracy. However, in the metrics of the diversity and executing time, our proposed model outperforms the cosine model.Keywords: recommender systems, social networks, tagging, bookmark sharing systems, collaborative recommender systems, knowledge management
Procedia PDF Downloads 172921 Integrated Geophysical Surveys for Sinkhole and Subsidence Vulnerability Assessment, in the West Rand Area of Johannesburg
Authors: Ramoshweu Melvin Sethobya, Emmanuel Chirenje, Mihlali Hobo, Simon Sebothoma
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The recent surge in residential infrastructure development around the metropolitan areas of South Africa has necessitated conditions for thorough geotechnical assessments to be conducted prior to site developments to ensure human and infrastructure safety. This paper appraises the success in the application of multi-method geophysical techniques for the delineation of sinkhole vulnerability in a residential landscape. Geophysical techniques ERT, MASW, VES, Magnetics and gravity surveys were conducted to assist in mapping sinkhole vulnerability, using an existing sinkhole as a constraint at Venterspost town, West of Johannesburg city. A combination of different geophysical techniques and results integration from those proved to be useful in the delineation of the lithologic succession around sinkhole locality, and determining the geotechnical characteristics of each layer for its contribution to the development of sinkholes, subsidence and cavities at the vicinity of the site. Study results have also assisted in the determination of the possible depth extension of the currently existing sinkhole and the location of sites where other similar karstic features and sinkholes could form. Results of the ERT, VES and MASW surveys have uncovered dolomitic bedrock at varying depths around the sites, which exhibits high resistivity values in the range 2500-8000ohm.m and corresponding high velocities in the range 1000-2400 m/s. The dolomite layer was found to be overlain by a weathered chert-poor dolomite layer, which has resistivities between the range 250-2400ohm.m, and velocities ranging from 500-600m/s, from which the large sinkhole has been found to collapse/ cave in. A compiled 2.5D high resolution Shear Wave Velocity (Vs) map of the study area was created using 2D profiles of MASW data, offering insights into the prevailing lithological setup conducive for formation various types of karstic features around the site. 3D magnetic models of the site highlighted the regions of possible subsurface interconnections between the currently existing large sinkhole and the other subsidence feature at the site. A number of depth slices were used to detail the conditions near the sinkhole as depth increases. Gravity surveys results mapped the possible formational pathways for development of new karstic features around the site. Combination and correlation of different geophysical techniques proved useful in delineation of the site geotechnical characteristics and mapping the possible depth extend of the currently existing sinkhole.Keywords: resistivity, magnetics, sinkhole, gravity, karst, delineation, VES
Procedia PDF Downloads 80920 Modelling the Tensile Behavior of Plasma Sprayed Freestanding Yttria Stabilized Zirconia Coatings
Authors: Supriya Patibanda, Xiaopeng Gong, Krishna N. Jonnalagadda, Ralph Abrahams
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Yttria stabilized zirconia (YSZ) is used as a top coat in thermal barrier coatings in high-temperature turbine/jet engine applications. The mechanical behaviour of YSZ depends on the microstructural features like crack density and porosity, which are a result of coating method. However, experimentally ascertaining their individual effect is difficult due to the inherent challenges involved like material synthesis and handling. The current work deals with the development of a phenomenological model to replicate the tensile behavior of air plasma sprayed YSZ obtained from experiments. Initially, uniaxial tensile experiments were performed on freestanding YSZ coatings of ~300 µm thick for different crack densities and porosities. The coatings exhibited a nonlinear behavior and also a huge variation in strength values. With the obtained experimental tensile curve as a base and crack density and porosity as prime variables, a phenomenological model was developed using ABAQUS interface with new user material defined employing VUMAT sub routine. The relation between the tensile stress and the crack density was empirically established. Further, a parametric study was carried out to investigate the effect of the individual features on the non-linearity in these coatings. This work enables to generate new coating designs by varying the key parameters and predicting the mechanical properties with the help of a simulation, thereby minimizing experiments.Keywords: crack density, finite element method, plasma sprayed coatings, VUMAT
Procedia PDF Downloads 148919 Influence of Molecular and Supramolecular Structure on Thermally Stimulated Short-Circuit Currents in Polyvinylidene Fluoride Films
Authors: Temnov D., Volgina E., Gerasimov D.
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Relaxation processes in polyvinylidene fluoride (PVDF) films were studied by the method of thermally stimulated fractional polarization currents (TSTF). The films were obtained by extrusion of a polymer melt followed by isometric annealing. PVDF granules of the Kynar-720 brand (Atofina Chemicals, USA) with a molecular weight of Mw=190,000 g•mol-1 were used for the manufacture of films. The annealing temperature was varied in the range from 120 °C to 170 °C in increments of 10 °C. The dependences of the degree of crystallinity of films (χ) and the intensity of thermally stimulated depolarization currents on the annealing temperature (Toc) are investigated. The TSTF spectra were obtained at the TSC II facility (Setaram, France). Measurements were carried out in a helium atmosphere, and the values of currents were determined by a Keithley electrometer. The annealed PVDF films were polarized at an electric field strength of 100 V/mm at a temperature of 31°C, after which they were cooled to 26°C, at which they were kept for 1 minute. During depolarization, the external field was removed, and the short-circuit sample was cooled to 0°C. The thermally stimulated short-circuit current was recorded during linear heating. Relaxation processes in PVDF films were studied in the temperature range from 0 – 70 °C. It is shown that the intensity curve of the peaks of TST FP has a course that is the reverse of the dependence of the degree of crystallinity on the annealing temperature. This allows us to conclude that the relaxation processes occurring in PVDF in the 35°C region are associated with the amorphous part of the structure of PVDF films between the layers of the spherulite crystalline phase.Keywords: molecular and supramolecular structure, thermally stimulated currents, polyvinylidene fluoride films, relaxation processes
Procedia PDF Downloads 47918 Elasto-Plastic Analysis of Structures Using Adaptive Gaussian Springs Based Applied Element Method
Authors: Mai Abdul Latif, Yuntian Feng
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Applied Element Method (AEM) is a method that was developed to aid in the analysis of the collapse of structures. Current available methods cannot deal with structural collapse accurately; however, AEM can simulate the behavior of a structure from an initial state of no loading until collapse of the structure. The elements in AEM are connected with sets of normal and shear springs along the edges of the elements, that represent the stresses and strains of the element in that region. The elements are rigid, and the material properties are introduced through the spring stiffness. Nonlinear dynamic analysis has been widely modelled using the finite element method for analysis of progressive collapse of structures; however, difficulties in the analysis were found at the presence of excessively deformed elements with cracking or crushing, as well as having a high computational cost, and difficulties on choosing the appropriate material models for analysis. The Applied Element method is developed and coded to significantly improve the accuracy and also reduce the computational costs of the method. The scheme works for both linear elastic, and nonlinear cases, including elasto-plastic materials. This paper will focus on elastic and elasto-plastic material behaviour, where the number of springs required for an accurate analysis is tested. A steel cantilever beam is used as the structural element for the analysis. The first modification of the method is based on the Gaussian Quadrature to distribute the springs. Usually, the springs are equally distributed along the face of the element, but it was found that using Gaussian springs, only up to 2 springs were required for perfectly elastic cases, while with equal springs at least 5 springs were required. The method runs on a Newton-Raphson iteration scheme, and quadratic convergence was obtained. The second modification is based on adapting the number of springs required depending on the elasticity of the material. After the first Newton Raphson iteration, Von Mises stress conditions were used to calculate the stresses in the springs, and the springs are classified as elastic or plastic. Then transition springs, springs located exactly between the elastic and plastic region, are interpolated between regions to strictly identify the elastic and plastic regions in the cross section. Since a rectangular cross-section was analyzed, there were two plastic regions (top and bottom), and one elastic region (middle). The results of the present study show that elasto-plastic cases require only 2 springs for the elastic region, and 2 springs for the plastic region. This showed to improve the computational cost, reducing the minimum number of springs in elasto-plastic cases to only 6 springs. All the work is done using MATLAB and the results will be compared to models of structural elements using the finite element method in ANSYS.Keywords: applied element method, elasto-plastic, Gaussian springs, nonlinear
Procedia PDF Downloads 225917 Investigation of Bending Behavior of Ultra High Performance Concrete with Steel and Glass Fiber Polymer Reinforcement
Authors: Can Otuzbir
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It is one of the most difficult areas of civil engineering to provide long-lasting structures with the rapid development of concrete and reinforced concrete structures. Concrete is a living material, and the structure where the concrete is located is constantly exposed to external influences. One of these effects is reinforcement corrosion. Reinforcement corrosion of reinforced concrete structures leads to a significant decrease in the carrying capacity of the structural elements, as well as reduced service life. It is undesirable that the service life should be completed sooner than expected. In recent years, advances in glass fiber technology and its use with concrete have developed rapidly. As a result of inability to protect steel reinforcements against corrosion, fiberglass reinforcements have started to be investigated as an alternative material to steel reinforcements, and researches and experimental studies are still continuing. Glass fiber reinforcements have become an alternative material to steel reinforcement because they are resistant to corrosion, lightweight and simple to install compared to steel reinforcement. Glass fiber reinforcements are not corroded and have higher tensile strength, longer life, lighter and insulating properties compared to steel reinforcement. In experimental studies, glass fiber reinforcements have been shown to show superior mechanical properties similar to beams produced with steel reinforcement. The performance of long-term use of glass fiber fibers continues with accelerated experimental studies.Keywords: glass fiber polymer reinforcement, steel fiber concrete, ultra high performance concrete, bending, GFRP
Procedia PDF Downloads 128916 Markowitz and Implementation of a Multi-Objective Evolutionary Technique Applied to the Colombia Stock Exchange (2009-2015)
Authors: Feijoo E. Colomine Duran, Carlos E. Peñaloza Corredor
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There modeling component selection financial investment (Portfolio) a variety of problems that can be addressed with optimization techniques under evolutionary schemes. For his feature, the problem of selection of investment components of a dichotomous relationship between two elements that are opposed: The Portfolio Performance and Risk presented by choosing it. This relationship was modeled by Markowitz through a media problem (Performance) - variance (risk), ie must Maximize Performance and Minimize Risk. This research included the study and implementation of multi-objective evolutionary techniques to solve these problems, taking as experimental framework financial market equities Colombia Stock Exchange between 2009-2015. Comparisons three multiobjective evolutionary algorithms, namely the Nondominated Sorting Genetic Algorithm II (NSGA-II), the Strength Pareto Evolutionary Algorithm 2 (SPEA2) and Indicator-Based Selection in Multiobjective Search (IBEA) were performed using two measures well known performance: The Hypervolume indicator and R_2 indicator, also it became a nonparametric statistical analysis and the Wilcoxon rank-sum test. The comparative analysis also includes an evaluation of the financial efficiency of the investment portfolio chosen by the implementation of various algorithms through the Sharpe ratio. It is shown that the portfolio provided by the implementation of the algorithms mentioned above is very well located between the different stock indices provided by the Colombia Stock Exchange.Keywords: finance, optimization, portfolio, Markowitz, evolutionary algorithms
Procedia PDF Downloads 302915 Numerical and Simulation Analysis of Composite Friction Materials Using Single Plate Clutch Pad in Agricultural Tractors
Authors: Ravindra Raju, Vidhu Kampurath
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For smooth transition of the power from the engine to the transmission system, a clutch is used. In agricultural tractors, friction clutches are widely used in power transmission applications. To transmit the maximum torque in friction clutches, selection of materials is one of the important tasks. The present used material for friction disc is Asbestos, Ceramic etc. In this study, analysis is performed using composites materials. The composite materials are considered due to their high strength to weight ratio. Composite materials like kevlar49, kevlar 29U were used in the study. The paper presents a systematic approach to optimize the structural and thermal characteristics of the clutch friction pad. A single plate clutch is modeled using Creo 2.0 software and analyzed using ANSYS. Thermal analysis considers the reduction of heat generated between the friction surfaces and reducing the temperature rise during the steady state period. Structural analysis is done to minimize the stresses developed as a result of the loading contact between friction surfaces. Also, modal analysis is done to optimize the natural frequency of the friction plate to avoid being in resonance with the engine frequency range. The analysis carried out on ANSYS workbench to get the foremost appropriate friction material for clutch. From the analyzed results stress, strain / total deformation values and natural frequency of the materials were compared for all the composite materials and the best one was taken out. For the study purpose, specifications of the clutch are obtained from the MF1035 (47KW) Tractor model.Keywords: ANSYS, clutch, composite materials, creo
Procedia PDF Downloads 299914 Mediating and Moderating Function of Corporate Governance on Firm Tax Planning and Firm Tax Disclosure Relationship
Authors: Mahfoudh Hussein Mgammal
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The purpose of this paper is to investigate the moderating and mediating effect of corporate governance mechanisms proxy on the relationship of tax planning measured by effective tax rate components and tax disclosure. This paper tested the hypotheses by a 3-step hierarchical regression with 2010 to 2012 Malaysian-listed nonfinancial firms. We found companies positively value tax-planning activities. This indicates that tax planning is seen as a source of companies' wealth creation as the results show that there is an association between the tax disclosure and the extent of tax planning, and this relationship is highly significant. Examination of the implications of corporate governance mechanisms on the tax disclosure-tax planning association showed the lack of a significant coefficient related to any of the interactive variables. This makes it hard to understand the nature of the association. Finally, we further study the sensitivity of the results, the outcomes were also examined for the robustness and strength of the model specification utilizing OLS-effect estimators and the absence of tax planning related factors (GRTH, LEVE, and CAPNT). The findings of these tests display there is no effect on the tax planning-tax disclosure association. The outcomes of the annual regressions test show that the panel regressions results differ over time because there is a time difference impact on the associations, and the different models are not completely proportionate as a whole. Moreover, our paper lends some support to recent theory on the importance of taxes to corporate governance by demonstrating how the agency costs of tax planning allow certain shareholders to benefit from firm activities at the expense of others.Keywords: tax disclosure, tax planning, corporate governance, effective tax rate
Procedia PDF Downloads 151