Search results for: statistics of sales of small wind turbines in the United States

Authors: Nooshin Salari, Viliam Makis

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

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

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Authors: Monika Sobolewska, Aleksandra Majchrzak, Bartlomiej Chojnacki, Katarzyna Baruch, Adam Pilch

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The main purpose of the study is to perform the measurement and analysis of noise harmfulness in public utility facilities. The World Health Organization reports that the number of people suffering from hearing impairment is constantly increasing. The most alarming is the number of young people occurring in the statistics. The majority of scientific research in the field of hearing protection and noise prevention concern industrial and road traffic noise as the source of health problems. As the result, corresponding standards and regulations defining noise level limits are enforced. However, there is another field uncovered by profound research – leisure time. Public utility facilities such as clubs, shopping malls, sport facilities or concert halls – they all generate high-level noise, being out of proper juridical control. Among European Union Member States, the highest legislative act concerning noise prevention is the Environmental Noise Directive 2002/49/EC. However, it omits the problem discussed above and even for traffic, railway and aircraft noise it does not set limits or target values, leaving these issues to the discretion of the Member State authorities. Without explicit and uniform regulations, noise level control at places designed for relaxation and entertainment is often in the responsibility of people having little knowledge of hearing protection, unaware of the risk the noise pollution poses. Exposure to high sound levels in clubs, cinemas, at concerts and sports events may result in a progressive hearing loss, especially among young people, being the main target group of such facilities and events. The first step to change this situation and to raise the general awareness is to perform reliable measurements the results of which will emphasize the significance of the problem. This project presents the results of more than hundred measurements, performed in most types of public utility facilities in Poland. As the most suitable measuring instrument for such a research, personal noise dosimeters were used to collect the data. Each measurement is presented in the form of numerical results including equivalent and peak sound pressure levels and a detailed description considering the type of the sound source, size and furnishing of the room and the subjective sound level evaluation. In the absence of a straight reference point for the interpretation of the data, the limits specified in EU Directive 2003/10/EC were used for comparison. They set the maximum sound level values for workers in relation to their working time length. The analysis of the examined problem leads to the conclusion that during leisure time, people are exposed to noise levels significantly exceeding safe values. As the hearing problems are gradually progressing, most people underplay the problem, ignoring the first symptoms. Therefore, an effort has to be made to specify the noise regulations for public utility facilities. Without any action, in the foreseeable future the majority of Europeans will be dealing with serious hearing damage, which will have a negative impact on the whole societies.

Keywords: hearing protection, noise level limits, noise prevention, noise regulations, public utility facilities

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Authors: Mohamed Elkhouli

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This research sets out to identify some social factors or variables that may need to be controlled in order to decrease the volume of unemployed in Egypt. As well as, it comes to investigate the relationship between a set of social variables and unemployment issue in Egypt in the sake of determining the most important social variables influencing the rise of unemployed during the time series targeted (2002-2012). Highlighting the unemployment issue is becoming an increasingly important topic in all countries throughout the world resulting from expand their globalization efforts. In general, the study tries to determine what the most social priorities are likely to adopt seriously by the Egypt's government in order to solve the unemployed problem. The results showed that the low value for both of small projects and the total value of disbursed social security respectively have significant impact on increasing the No. of unemployed in Egypt, according to the target period by the current study.

Keywords: Egypt, social status, unemployment, unemployed

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Authors: Lisa Winstead, Penny Congcong Wang

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This two-year multiple case study of eight Spanish-English speaking teachers explores bilingual-bicultural Latino teachers’ lived experiences as English Language Learners and, more recently, as adult teachers who work with English Language Learners in mainstream schools. Research questions explored include: How do bilingual-bicultural teachers perceive their native language use and sense of self within society from childhood to adulthood? Correspondingly, what are bilingual teachers’ perceptions of how their own language learning experience might affect teaching students of similar linguistic and cultural backgrounds? This study took place in an urban area in the Pacific Southwest of the United States. Participants were K-8 teachers and enrolled in a Spanish-English bilingual authorization program. Data were collected from journals, focus group interviews, field notes, and class artifacts. Within case and cross-case analysis revealed that the participants were shamed about their language use as children which contributed to their primary language loss. They similarly reported how experiences of mainstream educator and administrator language shaming invalidated their ability to provide support for Latino heritage ELLs, despite their bilingual-bicultural expertise. However, participants reported that counter-narratives from the bilingual authorization program, parents, community and church organizations, and cultural responsive teachers were effective in promoting their language retention, pride, and feelings of well-being.

Keywords: teacher education, bilingual education, English language learners, emergent bilinguals, social justice, language shame, language loss, translanguaging

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Authors: S.I.Mukhin, S. Seidov, A. Mukherjee

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The Dicke model is a key tool for the description of correlated states of quantum atomic systems, excited by resonant photon absorption and subsequently emitting spontaneous coherent radiation in the superradiant state. The Dicke Hamiltonian (DH) is successfully used for the description of the dynamics of the Josephson Junction (JJ) array in a resonant cavity under applied current. In this work, we have investigated a generalized model, which is described by DH with a frustrating interaction term. This frustrating interaction term is explicitly the infinite coordinated interaction between all the spin half in the system. In this work, we consider an array of N superconducting islands, each divided into two sub-islands by a Josephson Junction, taken in a charged qubit / Cooper Pair Box (CPB) condition. The array is placed inside the resonant cavity. One important aspect of the problem lies in the dynamical nature of the physical observables involved in the system, such as condensed electric field and dipole moment. It is important to understand how these quantities behave with time to define the quantum phase of the system. The Dicke model without frustrating term is solved to find the dynamical solutions of the physical observables in analytic form. We have used Heisenberg’s dynamical equations for the operators and on applying newly developed Rotating Holstein Primakoff (HP) transformation and DH we have arrived at the four coupled nonlinear dynamical differential equations for the momentum and spin component operators. It is possible to solve the system analytically using two-time scales. The analytical solutions are expressed in terms of Jacobi's elliptic functions for the metastable ‘bound luminosity’ dynamic state with the periodic coherent beating of the dipoles that connect the two double degenerate dipolar ordered phases discovered previously. In this work, we have proceeded the analysis with the extended DH with a frustrating interaction term. Inclusion of the frustrating term involves complexity in the system of differential equations and it gets difficult to solve analytically. We have solved semi-classical dynamic equations using the perturbation technique for small values of Josephson energy EJ. Because the Hamiltonian contains parity symmetry, thus phase transition can be found if this symmetry is broken. Introducing spontaneous symmetry breaking term in the DH, we have derived the solutions which show the occurrence of finite condensate, showing quantum phase transition. Our obtained result matches with the existing results in this scientific field.

Keywords: Dicke Model, nonlinear dynamics, perturbation theory, superconductivity

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Authors: Olga Sukhoveeva

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Carbon dioxide (CO2) is the main component of carbon biogeochemical cycle and one of the most important greenhouse gases (GHG). Agriculture, particularly arable soils, are one the largest sources of GHG emission for the atmosphere including CO2.Models may be used for estimation of GHG emission from agriculture if they can be adapted for different countries conditions. The only model used in officially at national level in United Kingdom and China for this purpose is DNDC (DeNitrification-DeComposition). In our research, the model DNDC is offered for estimation of GHG emission from arable soils in Russia. The aim of our research was to create the method of DNDC using for evaluation of CO2 emission in Russia based on official statistical information. The target territory was European part of Russia where many field experiments are located. At the first step of research the database on climate, soil and cropping characteristics for the target region from governmental, statistical, and literature sources were created. All-Russia Research Institute of Hydrometeorological Information – World Data Centre provides open daily data about average meteorological and climatic conditions. It must be calculated spatial average values of maximum and minimum air temperature and precipitation over the region. Spatial average values of soil characteristics (soil texture, bulk density, pH, soil organic carbon content) can be determined on the base of Union state register of soil recourses of Russia. Cropping technologies are published by agricultural research institutes and departments. We offer to define cropping system parameters (annual information about crop yields, amount and types of fertilizers and manure) on the base of the Federal State Statistics Service data. Content of carbon in plant biomass may be calculated via formulas developed and published by Ministry of Natural Resources and Environment of the Russian Federation. At the second step CO2 emission from soil in this region were calculated by DNDC. Modelling data were compared with empirical and literature data and good results were obtained, modelled values were equivalent to the measured ones. It was revealed that the DNDC model may be used to evaluate and forecast the CO2 emission from arable soils in Russia based on the official statistical information. Also, it can be used for creation of the program for decreasing GHG emission from arable soils to the atmosphere. Financial Support: fundamental scientific researching theme 0148-2014-0005 No 01201352499 ‘Solution of fundamental problems of analysis and forecast of Earth climatic system condition’ for 2014-2020; fundamental research program of Presidium of RAS No 51 ‘Climate change: causes, risks, consequences, problems of adaptation and regulation’ for 2018-2020.

Keywords: arable soils, carbon dioxide emission, DNDC model, European Russia

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Authors: Haripriya Chakraborty

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The healthcare system in the United States is considered to be one of the most inefficient and expensive systems when compared to other developed countries. Consequently, there are persistent concerns regarding the overall functioning of this system. For instance, the large number of uninsured individuals and high premiums are pressing issues that are shown to have a negative effect on health outcomes with possible life-threatening consequences. The Affordable Care Act (ACA), which was signed into law in 2010, was aimed at improving some of these inefficiencies. This paper aims at providing a computational mechanism to examine some of these inefficiencies and the effects that policy proposals may have on reducing these inefficiencies. Agent-based modeling is an invaluable tool that provides a flexible framework to model complex systems. It can provide an important perspective into the nature of some interactions that occur and how the benefits of these interactions are allocated. In this paper, we propose a novel and versatile agent-based model with realistic assumptions to simulate the dynamics of a health insurance marketplace that contains a mixture of private and public insurers and individuals. We use this model to analyze the characteristics, motivations, payoffs, and strategies of these agents. In addition, we examine the effects of certain policies, including some of the provisions of the ACA, aimed at reducing the uninsured rate and the cost of premiums to move closer to a system that is more equitable and improves health outcomes for the general population. Our test results confirm the usefulness of our agent-based model in studying this complicated issue and suggest some implications for public policies aimed at healthcare reform.

Keywords: agent-based modeling, healthcare reform, insurance markets, public policy

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Authors: Lowanika Victor Tibane, David Mamba

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Human body, animals, and plants depend on certain essential metals in permissible quantities for their survival. Excessive metal concentration may cause severe malfunctioning of the organisms and even fatal in extreme cases. Because of gold mining in the Witwatersrand basin in South Africa, enormous untreated mine dumps comprise elevated concentration of essential trace elements. Elevated quantities of trace metal have direct negative impact on the quality of soil for different land use types, reduce soil efficiency for plant growth, and affect the health human and animals. A total of 21 subsoil samples were examined using inductively coupled plasma optical emission spectrometry and X-ray fluorescence methods and the results elevated men concentration of Fe (36,433.39) > S (5,071.83) > Cu (1,717,28) > Mn (612.81) > Cr (74.52) > Zn (68.67) > Ni (40.44) > Co (9.63) > P (3.49) > Mo > (2.74), reported in mg/kg. Using various contamination indices, it was discovered that the sites surveyed are on average moderately contaminated with Co, Cr, Cu, Mn, Ni, S, and Zn. The ecological risk assessment revealed a low ecological risk for Cr, Ni and Zn, whereas Cu poses a very high ecological risk.

Keywords: essential trace elements, soil contamination, contamination indices, toxicity, descriptive statistics, ecological risk evaluation

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Authors: Khatesiree Sripoothon, Usanee Sengpanich, Rattana Sittioum

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The objective of this study is to examine the factors influencing consumer purchasing decisions about healthy food. This model consists of two latent variables: Consumer Perception relating to NCDs and Consumer Perceived Product Value. The study was conducted in the northern provinces of Thailand, which are popular with tourists and have received support from the government for health tourism. A survey was used as the data collection method, and the questionnaire was applied to 385 tourists. An accidental sampling method was used to identify the sample. The statistics of frequency, percentage, mean, and structural equation model were used to analyze the data obtained. Additionally, all factors had a significant positive influence on healthy food purchasing decisions (p<0.01) and were predictive of healthy food purchasing decisions at 46.20 (R2=0.462). Also, these findings seem to underline a supposition that consumer perceptions of NCDs and perceived product value are key variables that strengthens the competitive effects of a healthy-friendly business entrepreneur. Moreover, reduce the country's public health costs for treating patients with the disease of NCDs in Thailand.

Keywords: healthy food, perceived product value, perception of non-communicable diseases, purchasing decisions

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Authors: An-Hsu Chen

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The study intends to explore how the athletic trainings (12 hours per day, four days per week) have impacts on athlete burnout and their leisure participations. The connection between athlete burnout and leisure participation of collegiate athletes is also discussed. Athlete burnout and leisure participation questionnaire were administrated and 186 valid responses were collected. The data were analyzed with descriptive statistics, t-test, one-way ANOVA, Pearson product-moment correlation coefficient. Results suggest that athlete burnout among collegiate athletes with different specialties are significant distinct. Participants who train more days per week are more likely to participate in entertainment activities while those who have higher training hours per day tend to avoid knowledge-based activities. The research also finds there is a significant positive correlation between athlete burnout and leisure participation of collegiate athletes while sport devaluation is negatively correlated with sport activities in leisure participation. Hence, adjust and well-arrange training quality and quantity may help to avoid over-trainings. Away trainings, uploading training volumes, and group leisure activities are suggested to be arranged properly to allow athletes cope with the burnout and stress caused by long-term trainings and periodical competitions.

Keywords: emotional and physical exhaustion, leisure activities, sport devaluation, training hours

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Authors: Kangkang Wu, Kaizhi Wang, Zhijun Yuan

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This paper deals with a mini radar system aimed at detecting small targets at the low latitude. The radar operates at Ku-band in the frequency modulated continuous wave (FMCW) mode with two receiving channels. The radar system has the characteristics of compactness, mobility, and low power consumption. This paper focuses on the implementation of the radar system, and the Block least mean square (Block LMS) algorithm is applied to minimize the fortuitous distortion. It is validated from a series of experiments that the track of the unmanned aerial vehicle (UAV) can be easily distinguished with the radar system.

Keywords: unmanned aerial vehicle (UAV), interference, Block Least Mean Square (Block LMS) Algorithm, Frequency Modulated Continuous Wave (FMCW)

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Authors: Ekpeti Bukola Grace, Mahmoudi Sabar Esmail, Chaer Issa

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Global energy consumption has been increasing steadily over the last half - century, and this trend is projected to continue. As energy demand rises in many countries throughout the world due to population growth, natural ventilation in buildings has been identified as a viable option for lowering these demands, saving costs, and also lowering CO2 emissions. However, natural ventilation is driven by forces that are generally unpredictable in nature thus, it is important to manage the resulting airflow in order to maintain pleasant indoor conditions, making it a complex system that necessitates specific control approaches. The effective application of fuzzy logic technique amidst other intelligent systems is one of the best ways to bridge this gap, as its control dynamics relates more to human reasoning and linguistic descriptions. This article reviewed existing literature and presented practical solutions by applying fuzzy logic control with optimized techniques, selected input parameters, and expert rules to design a more effective control system. The control monitors used indoor temperature, outdoor temperature, carbon-dioxide levels, wind velocity, and rain as input variables to the system, while the output variable remains the control of window opening. This is achieved through the use of fuzzy logic control tool box in MATLAB and running simulations on SIMULINK to validate the effectiveness of the proposed system. Comparison analysis model via simulation is carried out, and with the data obtained, an improvement in control actions and energy savings was recorded.

Keywords: fuzzy logic, intelligent control systems, natural ventilation, optimization

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Authors: Medine Demir, Volker John

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Fluid equations in a rotating frame of reference have a broad class of important applications in meteorology and oceanography, especially in the large-scale flows considered in ocean and atmosphere, as well as many physical and industrial applications. The Coriolis and the centripetal forces, resulting from the rotation of the earth, play a crucial role in such systems. For such applications it may be required to solve the system in complex three-dimensional geometries. In recent years, the Navier--Stokes equations in a rotating frame have been investigated in a number of papers using the classical inf-sup stable mixed methods, like Taylor-Hood pairs, to contribute to the analysis and the accurate and efficient numerical simulation. Numerical analysis reveals that these classical methods introduce a pressure-dependent contribution in the velocity error bounds that is proportional to some inverse power of the viscosity. Hence, these methods are optimally convergent but small velocity errors might not be achieved for complicated pressures and small viscosity coefficients. Several approaches have been proposed for improving the pressure-robustness of pairs of finite element spaces. In this contribution, a pressure-robust space discretization of the incompressible Navier--Stokes equations in a rotating frame of reference is considered. The discretization employs divergence-free, $H^1$-conforming mixed finite element methods like Scott--Vogelius pairs. However, this approach might come with a modification of the meshes, like the use of barycentric-refined grids in case of Scott--Vogelius pairs. However, this strategy requires the finite element code to have control on the mesh generator which is not realistic in many engineering applications and might also be in conflict with the solver for the linear system. An error estimate for the velocity is derived that tracks the dependency of the error bound on the coefficients of the problem, in particular on the angular velocity. Numerical examples illustrate the theoretical results. The idea of pressure-robust method could be cast on different types of flow problems which would be considered as future studies. As another future research direction, to avoid a modification of the mesh, one may use a very simple parameter-dependent modification of the Scott-Vogelius element, the pressure-wired Stokes element, such that the inf-sup constant is independent of nearly-singular vertices.

Keywords: navier-stokes equations in a rotating frame of refence, coriolis force, pressure-robust error estimate, scott-vogelius pairs of finite element spaces

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Authors: Muhammad Danyal Khan

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The standards of patentability are drawing a great impact upon medicine industry of Pakistan which is indirectly troubling the right to health of ordinary citizen. Globalization of intellectual property laws is directly impacting access to medicine for population in Pakistan. Pakistan has enacted Patent Ordinance 2000 to develop the standards of Patent laws in consonance with international commitments. Moreover, Pakistan is signatory to UN Millennium Development Goals (2000-2015), and three of them directly put stress upon the health standards. This article will provide a critical brief about implications of TRIPS Agreement on standards of health in Pakistan and will also propose a futuristic approach for the pharmaceutical industry. This paper will define the paradox of globalization and national preparedness on pharmaceutical patents utilizing industry statistics and case laws from Pakistan. Moreover, this work will contribute towards debate on access to medicine at legislative and interpretative levels that will further help development of equilibrium between pharmaceutical patents and right to health.

Keywords: TRIPS (Trade Related Intellectual Property Rights), patents, compulsory licensing, patent, lifesaving drugs, WTO, infringement

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Authors: Dawoon Choi, Jian Li, Yunhyun Cho

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Axial Flux Permanent Magnet (AFPM) machines have been widely used in various applications due to their important merits, such as compact structure, high efficiency and high torque density. This paper presents one of the most important characteristics in the design process of the AFPM device, which is a recent issue. To design AFPM machine, the predicting electromagnetic forces between the permanent magnets and stator is important. Because of the magnitude of electromagnetic force affects many characteristics such as machine size, noise, vibration, and quality of output power. Theoretically, this force is canceled by the equilibrium of force when it is in the middle of the gap, but it is inevitable to deviate due to manufacturing problems in actual machine. Such as large scale wind generator, because of the huge attractive force between rotor and stator disks, this is more serious in getting large power applications such as large. This paper represents the characteristics of Double-Stator Inner –Rotor AFPM machines when it has rotor eccentricity. And, unbalanced air-gap and inclined air-gap condition which is caused by rotor offset and tilt in a double-stator single inner-rotor AFPM machine are each studied in electromagnetic and mechanical aspects. The output voltage and cogging torque under un-normal air-gap condition of AF machines are firstly calculated using a combined analytical and numerical methods, followed by a structure analysis to study the effect to mechanical stress, deformation and bending forces on bearings. Results and conclusions given in this paper are instructive for the successful development of AFPM machines.

Keywords: axial flux permanent magnet machine, inclined air gap, unbalanced air gap, rotor eccentricity

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Authors: Marie Madeleine Sarzi Inacio, Ligiane Carolina Leite Dauzacker, Rodrigo Henriques Lopes Da Silva

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The climate changes resulting from human activity have increased interest in more sustainable production practices to reduce and offset pollutant emissions. Brazil, with its vast areas capable of carbon absorption, holds a significant advantage in this context. However, to optimize the country's sustainable potential, it is important to establish a robust carbon market with clear rules for the eligibility and validation of projects aimed at reducing and offsetting Greenhouse Gas (GHG) emissions. In this study, our objective is to conduct a feasibility analysis through a case study to evaluate the implementation of an urban forest credits standard in Brazil, using the Urban Forest Credits (UFC) model implemented in the United States as a reference. Thus, the city of Ribeirão Preto, located in Brazil, was selected to assess the availability of green areas. With the CO2 emissions value from the metalworking industry, it was possible to analyze information in the case study, considering the activity. The QGIS software was used to map potential urban forest areas, which can connect to various types of geospatial databases. Although the chosen municipality has little vegetative coverage, the mapping identified at least eight areas that fit the standard definitions within the delimited urban perimeter. The outlook was positive, and the implementation of projects like Urban Forest Credits (UFC) adapted to the Brazilian reality has great potential to benefit the country in the carbon market and contribute to achieving its Greenhouse Gas (GHG) emission reduction goals.

Keywords: carbon neutrality, metalworking industry, carbon credits, urban forestry credits

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Authors: Piotr Podlipniak

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Social consolidation has often been indicated as an adaptive function of music which led to the evolution of music faculty. According to many scholars this function is possible thanks to musical rhythm that enables sensorimotor synchronization to a musical beat. The ability to synchronize to music allows performing music collectively which enhances social cohesion. However, the collective performance of music consists also in spectral synchronization that depends on musical pitch structure. Similarly to rhythmic synchronization, spectral synchronization is a result of ‘brain states alignment’ between people who collectively listen to or perform music. In order to successfully synchronize pitches performers have to adequately expect the pitch structure. The most common form of music which predominates among all human societies is tonal music. In fact tonality understood in the broadest sense as such an organization of musical pitches in which some pitch is more important than others is the only kind of musical pitch structure that has been observed in all currently known musical cultures. The perception of such a musical pitch structure elicits specific emotional reactions which are often described as tensions and relaxations. These facts provoke some important questions. What is the evolutionary reason that people use pitch structure as a form of vocal communication? Why different pitch structures elicit different emotional states independent of extra-musical context? It is proposed in the current presentation that in the course of evolution pitch structure became a human specific tool of communication the function of which is to induce emotional states such as uncertainty and cohesion. By the means of eliciting these emotions during collective music performance people are able to unconsciously give cues concerning social acceptance. This is probably one of the reasons why in all cultures people collectively perform tonal music. It is also suggested that tonal pitch structure had been invented socially before it became an evolutionary innovation of Homo sapiens. It means that a predisposition to tonally organize pitches evolved by the means of ‘Baldwin effect’ – a process in which natural selection transforms the learned response of an organism into the instinctive response. The hypothetical evolutionary scenario of the emergence of tonal pitch structure will be proposed. In this scenario social forces such as a need for closer cooperation play the crucial role.

Keywords: emotion, evolution, tonality, social consolidation

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Authors: Daniela Monteiro

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Considering the entry into force of the new EU audit reform regarding statutory auditors, in effect in all member states since 2016, this research aims to identify which audit regulation rules are associated with a high-level audit quality on both its dimensions, i.e., the actual quality and the perceived quality, in relation to public interest entities, within the European Union, and whether those rules have the same impact on both dimensions. Its measurement was based on the following proxies: the quality of financial information through earnings management and the impact of qualified opinions on financial costs. We considered in the research regulation subjects such as auditors’ rotation and provision of services (NAS) and also the level of market concentration. The criteria to include these issues in the research was its contemplation of the new rules. We studied the period before the audit reform (2009-2015) when the regulation measures were less uniform. Besides the consideration of both dimensions of audit quality and several regulation measures, we believe our conclusions configure an important contribution to this research field, considering the involvement of the first 15 member states of the European Union. The results consolidate the assumption that the balance between competence and independence is not the only challenge related to the regulation of the audit profession. The evidence demonstrates that the balance between actual and perceived quality is also a relevant matter. The major conclusion is that the challenge is to keep balanced both actual and perceived audit quality whilst ensuring the independence and competence of auditors.

Keywords:

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Authors: Münevver Başman, Ezel Tavşancıl

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Making the right decisions about students depends on teachers’ use of the assessment and evaluation techniques effectively. In order to do that, teachers should have positive attitudes and adequate self-efficacy perception towards assessment and evaluation. The purpose of this study is to investigate relationship between self-efficacy perception and the attitudes of prospective teachers towards assessment and evaluation and what kind of differences these issues have in terms of a variety of demographic variables. The study group consisted of 277 prospective teachers who have been studying in different departments of Marmara University, Faculty of Education. In this study, ‘Personal Information Form’, ‘A Perceptual Scale for Measurement and Evaluation of Prospective Teachers Self-Efficacy in Education’ and ‘Attitudes toward Educational Measurement Inventory’ are applied. As a result, positive correlation was found between self-efficacy perceptions and the attitudes of prospective teachers towards assessment and evaluation. Considering different departments, there is a significant difference between the mean score of attitudes of prospective teachers and between the mean score of self-efficacy perceptions of them. However, considering variables of attending statistics class and the class types at the graduated high school, there is no significant difference between the mean score of attitudes of prospective teachers and between the mean score of self-efficacy perceptions of them.

Keywords: attitude, perception, prospective teacher, self-efficacy

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Authors: Uyanga Jadamba

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

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

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Authors: Santhosh Nallapu, G. Radhakrishnamacharya

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A two-fluid model of Herschel-Bulkley fluid flow through tubes of small diameters is studied. It is assumed that the core region consists of Herschel-Bulkley fluid and Newtonian fluid in the peripheral region. The analytical solutions for velocity, flow flux, effective viscosity, core hematocrit and mean hematocrit have been derived and the effects of various relevant parameters on these flow variables have been studied. It has been observed that the effective viscosity and mean hematocrit increase with yield stress, power-law index, hematocrit and tube radius. Further, the core hematocrit decreases with hematocrit and tube radius.

Keywords: two-layered model, non-Newtonian fluid, hematocrit, Fahraeus-Lindqvist effect, plug flow

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Authors: Shih-Jie Ma, Jui-Hsu Hsiao, Ming-Ying Hsieh, Shin-Yan Yang, Chun-Han Yeh, Kuo-Chun Su

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In Taiwan, social enterprises and non-profit organizations (NPOs) are not familiar with innovative business models, such as live streaming. In 2019, a brand new course called internet celebrity training project is introduced to them by the Social Innovation Lab. The Goal of this paper is to evaluate the effect of this project, to explore the role of new technology (internet live stream) in business process management (BPM), and to analyze how live stream programs can assist social enterprises in creating new business models. Social Innovation, with the purpose to solve social issues in innovative ways, is one of the most popular topics in the world. Social Innovation Lab was established in 2017 by Executive Yuan in Taiwan. The vision of Social Innovation Lab is to exploit technology, innovation and experimental methods to solve social issues, and to maximize the benefits from government investment. Social Innovation Lab aims at creating a platform for both supply and demand sides of social issues, to make social enterprises and start-ups communicate with each other, and to build an eco-system in which stakeholders can make a social impact. Social Innovation Lab keeps helping social enterprises and NPOs to gain better publicity and to enhance competitiveness by facilitating digital transformation. In this project, Social Innovation Lab exerted the influence of social media such as YouTube and Facebook, to make social enterprises and start-ups adjust their business models by using the live stream of social media, which becomes one of the tools to expand their market and diversify their sales channels. Internet live stream training courses were delivered in different regions of Taiwan in 2019, including Taitung, Taichung, Kaohsiung and Hualien. Through these courses, potential groups and enterprises were cultivated to become so-called internet celebrities. With their concern about social issues in mind, these internet celebrities know how to manipulate social media to make a social impact in different fields, such as aboriginal people, food and agriculture, LOHAS (Lifestyles of Health and Sustainability), environmental protection and senior citizens. Participants of live stream training courses in Taiwan are selected to take in-depth interviews and questionnaire surveys. Results indicate that the digital transformation process of social enterprises and NPOs can be successful by implementing business process reengineering, a significant change made by social innovation internet celebrities. Therefore, this project can be the new driving force to facilitate the business model transformation in Taiwan.

Keywords: business process management, digital transformation, live stream, social innovation

Procedia PDF Downloads 135

Authors: Kadio Valere R. Angaman, Birahim Bouna Niang

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Land degradation is a serious problem in developing countries, including Cote d’Ivoire, which has its economy focused on agriculture. It occurs in all kinds of ecosystems over the world. However, the drivers of land degradation vary from one region to another and from one ecosystem to another. Thus, identifying these drivers is an essential prerequisite to developing and implementing appropriate policies to reverse the trend of land degradation in the country, especially in the trays ecosystem. Using the binary logistic model with primary data obtained through 780 farmers surveyed, we analyze and identify the drivers of land degradation in the trays ecosystem. The descriptive statistics show that 52% of farmers interviewed have stated facing land degradation in their farmland. This high rate shows the extent of land degradation in this ecosystem. Also, the results obtained from the binary logit regression reveal that land degradation is significantly influenced by a set of variables such as sex, education, slope, erosion, pesticide, agricultural activity, deforestation, and temperature. The drivers identified are mostly local; as a result, the government must implement some policies and strategies that facilitate and incentive the adoption of sustainable land management practices by farmers to reverse the negative trend of land degradation.

Keywords: drivers, land degradation, trays ecosystem, sustainable land management

Procedia PDF Downloads 125

Authors: Karin M. Granstrom

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Paper mills produce wastewater with a high content of organic substances. Treatment usually consists of sedimentation, biological treatment of activated sludge basins, and chemical precipitation. The resulting sludges are currently a waste problem, deposited in landfills or used as low-grade fuels for incineration. There is a growing awareness of the need for energy efficiency and environmentally sound management of sludge. A resource-efficient method would be to digest the wastewater sludges anaerobically to produce biogas, refine the biogas to biomethane for use in the transportation sector, and utilize the resulting digestate for soil improvement. The biomethane yield of pulp and paper wastewater sludge is comparable to that of straw or manure. As a bonus, the digestate has an improved dewaterability compared to the feedstock biosludge. Limitations of this process are predominantly a weak economic viability - necessitating both sufficiently large-scale paper production for the necessary large amounts of produced wastewater sludge, and the resolving of remaining questions on the certifiability of the digestate and thus its sales price. A way to improve the practical and economical feasibility of using paper mill wastewater for biomethane production and soil improvement is to co-digest it with other feedstocks. In this study, pulp and paper sludge were co-digested with (1) silage and manure, (2) municipal sewage sludge, (3) food waste, or (4) microalgae. Biomethane yield analysis was performed in 500 ml batch reactors, using an Automatic Methane Potential Test System at thermophilic temperature, with a 20 days test duration. The results show that (1) the harvesting season of grass silage and manure collection was an important factor for methane production, with spring feedstocks producing much more than autumn feedstock, and pulp mill sludge benefitting the most from co-digestion; (2) pulp and paper mill sludge is a suitable co-substrate to add when a high nitrogen content cause impaired biogas production due to ammonia inhibition; (3) the combination of food waste and paper sludge gave higher methane yield than either of the substrates digested separately; (4) pure microalgae gave the highest methane yield. In conclusion, although pulp and paper mills are an almost untapped resource for biomethane production, their wastewater is a suitable feedstock for such a process. Furthermore, through co-digestion, the pulp and paper mill wastewater and mill sludges can aid biogas production from more nutrient-rich waste streams from other industries. Such co-digestion also enhances the soil improvement properties of the residue digestate.

Keywords: anaerobic, biogas, biomethane, paper, sludge, soil

Procedia PDF Downloads 247

Authors: A. Kraiem, A. Ayadi

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The squeeze flow tests were studied by many authors to measure the rheological properties of fluid. Experimental squeezing flow test with constant area between two parallel disks of bitumen is investigated in the present work. The effect of the temperature, the process of preparing the sample and the gap between the discs were discussed. The obtained results were compared with the theoretical models. The behavior of bitumen depends on the viscosity and the yield stress. Thus, the bitumen was presented as a power law for a small power law exponent and as a biviscous fluid when the viscosity ratio was smaller than one. Also, the influence of the ambient temperature is required for the compression test. Therefore, for a high temperature the yield stress decrease.

Keywords: bitumen, biviscous fluid, squeeze flow, viscosity, yield stress

Procedia PDF Downloads 124

Authors: Prateep Wajeetongratana

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The purpose of this research was to study the influence of accountants’ potential performance on their working process, a case study of Government Savings Banks in the northeast of Thailand. The independent variables included accounting knowledge, accounting skill, accounting value, accounting ethics, and accounting attitude, while the dependent variable included the success of the working process. A total of 155 accountants working for Government Savings Banks were selected by random sampling. A questionnaire was used as a tool for collecting data. Descriptive statistics in this research included percentage, mean, and multiple regression analyses. The findings revealed that the majority of accountants were female with an age between 35-40 years old. Most of the respondents had an undergraduate degree with ten years of experience. Moreover, the factors of accounting knowledge, accounting skill, accounting a value and accounting ethics and accounting attitude were rated at a high level. The findings from regression analysis of observation data revealed a causal relationship in that the observation data could explain at least 51 percent of the success in the accountants’ working process.

Keywords: influence, potential performance, success, working process

Procedia PDF Downloads 213

Authors: Carolina Mayen Huerta, Clara Ivanescu, Paloma Marcos

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Due to their unique geographic challenges and the imperative to combat climate change, Small Island Developing States (SIDS) are experiencing rapid growth in the renewable energy (RE) sector. However, women's representation in formal employment within this burgeoning field remains significantly lower than their male counterparts. Conventional methodologies often overlook critical geographic data that influence women's job prospects. To address this gap, this paper introduces a Multicriteria Evaluation (MCE) framework designed to identify spatially enabling environments and restrictions affecting women's access to formal employment and business opportunities in the SIDS' RE sector. The proposed MCE framework comprises 24 key factors categorized into four dimensions: Individual, Contextual, Accessibility, and Place Characterization. "Individual factors" encompass personal attributes influencing women's career development, including caregiving responsibilities, exposure to domestic violence, and disparities in education. "Contextual factors" pertain to the legal and policy environment, influencing workplace gender discrimination, financial autonomy, and overall gender empowerment. "Accessibility factors" evaluate women's day-to-day mobility, considering travel patterns, access to public transport, educational facilities, RE job opportunities, healthcare facilities, and financial services. Finally, "Place Characterization factors" enclose attributes of geographical locations or environments. This dimension includes walkability, public transport availability, safety, electricity access, digital inclusion, fragility, conflict, violence, water and sanitation, and climatic factors in specific regions. The analytical framework proposed in this paper incorporates a spatial methodology to visualize regions within countries where conducive environments for women to access RE jobs exist. In areas where these environments are absent, the methodology serves as a decision-making tool to reinforce critical factors, such as transportation, education, and internet access, which currently hinder access to employment opportunities. This approach is designed to equip policymakers and institutions with data-driven insights, enabling them to make evidence-based decisions that consider the geographic dimensions of disparity. These insights, in turn, can help ensure the efficient allocation of resources to achieve gender equity objectives.

Keywords: gender, women, spatial analysis, renewable energy, access

Procedia PDF Downloads 48

Authors: Carolina Mayen Huerta, Clara Ivanescu, Paloma Marcos

Abstract:

Due to their unique geographic challenges and the imperative to combat climate change, Small Island Developing States (SIDS) are experiencing rapid growth in the renewable energy (RE) sector. However, women's representation in formal employment within this burgeoning field remains significantly lower than their male counterparts. Conventional methodologies often overlook critical geographic data that influence women's job prospects. To address this gap, this paper introduces a Multicriteria Evaluation (MCE) framework designed to identify spatially enabling environments and restrictions affecting women's access to formal employment and business opportunities in the SIDS' RE sector. The proposed MCE framework comprises 24 key factors categorized into four dimensions: Individual, Contextual, Accessibility, and Place Characterization. "Individual factors" encompass personal attributes influencing women's career development, including caregiving responsibilities, exposure to domestic violence, and disparities in education. "Contextual factors" pertain to the legal and policy environment, influencing workplace gender discrimination, financial autonomy, and overall gender empowerment. "Accessibility factors" evaluate women's day-to-day mobility, considering travel patterns, access to public transport, educational facilities, RE job opportunities, healthcare facilities, and financial services. Finally, "Place Characterization factors" enclose attributes of geographical locations or environments. This dimension includes walkability, public transport availability, safety, electricity access, digital inclusion, fragility, conflict, violence, water and sanitation, and climatic factors in specific regions. The analytical framework proposed in this paper incorporates a spatial methodology to visualize regions within countries where conducive environments for women to access RE jobs exist. In areas where these environments are absent, the methodology serves as a decision-making tool to reinforce critical factors, such as transportation, education, and internet access, which currently hinder access to employment opportunities. This approach is designed to equip policymakers and institutions with data-driven insights, enabling them to make evidence-based decisions that consider the geographic dimensions of disparity. These insights, in turn, can help ensure the efficient allocation of resources to achieve gender equity objectives.

Keywords: gender, women, spatial analysis, renewable energy, access

Procedia PDF Downloads 66

Authors: Wieland Hoppe, Nadine Wachter, Stefan Bringezu

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Carbon dioxide (CO2) utilization might be a promising way to substitute fossil raw materials like coal, oil or natural gas as carbon source of chemical production. While first life cycle assessments indicate a positive environmental performance of CO2-based process routes, a commercialization of CO2 is limited by several economic obstacles up to now. We, therefore, analyzed the economic performance of the three CO2-based chemicals methane and methanol as basic chemicals and polyoxymethylene as polymer on a cradle-to-gate basis. Our approach is oriented towards life cycle costing. The focus lies on the cost drivers of CO2-based technologies and options to stimulate a CO2-based economy by changing regulative factors. In this way, we analyze various modes of operation and give an outlook for the potentially cost-effective development in the next decades. Biogas, waste gases of a cement plant, and flue gases of a waste incineration plant are considered as CO2-sources. The energy needed to convert CO2 into hydrocarbons via electrolysis is assumed to be supplied by wind power, which is increasingly available in Germany. Economic data originates from both industrial processes and process simulations. The results indicate that CO2-based production technologies are not competitive with conventional production methods under present conditions. This is mainly due to high electricity generation costs and regulative factors like the German Renewable Energy Act (EEG). While the decrease in production costs of CO2-based chemicals might be limited in the next decades, a modification of relevant regulative factors could potentially promote an earlier commercialization.

Keywords: carbon capture and utilization (CCU), economic assessment, life cycle costing (LCC), power-to-X

Procedia PDF Downloads 276

Authors: Paul Han, Jun-Geol Baek

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In the flat panel display industry, the scheduler and dispatching system to meet production target quantities and the deadline of production are the major production management system which controls each facility production order and distribution of WIP (Work in Process). In dispatching system, delivery time is a key factor for the time when a lot can be supplied to the facility. In this paper, we use survival analysis methods to identify main factors and a forecasting model of delivery time. Of survival analysis techniques to select important explanatory variables, the cox proportional hazard model is used to. To make a prediction model, the Accelerated Failure Time (AFT) model was used. Performance comparisons were conducted with two other models, which are the technical statistics model based on transfer history and the linear regression model using same explanatory variables with AFT model. As a result, the Mean Square Error (MSE) criteria, the AFT model decreased by 33.8% compared to the existing prediction model, decreased by 5.3% compared to the linear regression model. This survival analysis approach is applicable to implementing a delivery time estimator in display manufacturing. And it can contribute to improve the productivity and reliability of production management system.

Keywords: delivery time, survival analysis, Cox PH model, accelerated failure time model

Procedia PDF Downloads 527