Search results for: case report
8793 Structure and Magnetic Properties of M-Type Sr-Hexaferrite with Ca, La Substitutions
Authors: Eun-Soo Lim, Young-Min Kang
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M-type Sr-hexaferrite (SrFe₁₂O₁₉) have been studied during the past decades because it is the most utilized materials in permanent magnets due to their low price, outstanding chemical stability, and appropriate hard magnetic properties. Many attempts have been made to improve the intrinsic magnetic properties of M-type Sr-hexaferrites (SrM), such as by improving the saturation magnetization (MS) and crystalline anisotropy by cation substitution. It is well proved that the Ca-La-Co substitutions are one of the most successful approaches, which lead to a significant enhancement in the crystalline anisotropy without reducing MS, and thus the Ca-La-Co-doped SrM have been commercialized in high-grade magnet products. In this research, the effect of respective doping of Ca and La into the SrM lattices were studied with assumptions that these elements could substitute both of Fe and Sr sites. The hexaferrite samples of stoichiometric SrFe₁₂O₁₉ (SrM) and the Ca substituted SrM with formulae of Sr₁₋ₓCaₓFe₁₂Oₐ (x = 0.1, 0.2, 0.3, 0.4) and SrFe₁₂₋ₓCaₓOₐ (x = 0.1, 0.2, 0.3, 0.4), and also La substituted SrM of Sr₁₋ₓLaₓFe₁₂Oₐ (x = 0.1, 0.2, 0.3, 0.4) and SrFe₁₂₋ₓLaₓOₐ (x = 0.1, 0.2, 0.3, 0.4) were prepared by conventional solid state reaction processes. X-ray diffraction (XRD) with a Cu Kα radiation source (λ=0.154056 nm) was used for phase analysis. Microstructural observation was conducted with a field emission scanning electron microscopy (FE-SEM). M-H measurements were performed using a vibrating sample magnetometer (VSM) at 300 K. Almost pure M-type phase could be obtained in the all series of hexaferrites calcined at > 1250 ºC. Small amount of Fe₂O₃ phases were detected in the XRD patterns of Sr₁₋ₓCaₓFe₁₂Oₐ (x = 0.2, 0.3, 0.4) and Sr₁₋ₓLaₓFe₁₂Oₐ (x = 0.1, 0.2, 0.3, 0.4) samples. Also, small amount of unidentified secondary phases without the Fe₂O₃ phase were found in the samples of SrFe₁₂₋ₓCaₓOₐ (x = 0.4) and SrFe₁₂₋ₓLaₓOₐ (x = 0.3, 0.4). Although the Ca substitution (x) into SrM structure did not exhibit a clear tendency in the cell parameter change in both series of samples, Sr₁₋ₓCaₓFe₁₂Oₐ and SrFe₁₂₋ₓCaₓOₐ , the cell volume slightly decreased with doping of Ca in the Sr₁₋ₓCaₓFe₁₂Oₐ samples and increased in the SrFe₁₂₋ₓCaₓOₐ samples. Considering relative ion sizes between Sr²⁺ (0.113 nm), Ca²⁺ (0.099 nm), Fe³⁺ (0.064 nm), these results imply that the Ca substitutes both of Sr and Fe in the SrM. A clear tendency of cell parameter change was observed in case of La substitution into Sr site of SrM ( Sr₁₋ₓLaₓFe₁₂Oₐ); the cell volume decreased with increase of x. It is owing to the similar but smaller ion size of La³⁺ (0.106 nm) than that of Sr²⁺. In case of SrFe₁₂₋ₓLaₓOₐ, the cell volume first decreased at x = 0.1 and then remained almost constant with increase of x from 0.2 to 0.4. These results mean that La only substitutes Sr site in the SrM structure. Besides, the microstructure and magnetic properties of these samples, and correlation between them will be revealed.Keywords: M-type hexaferrite, substitution, cell parameter, magnetic properties
Procedia PDF Downloads 2118792 Unraveling Language Dynamics: A Case Study of Language in Education in Pakistan
Authors: Naseer Ahmad
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This research investigates the intricate dynamics of language policy, ideology, and the choice of educational language as a medium of instruction in rural Pakistan. Focused on addressing the complexities of language practices in underexplored educational contexts, the study employed a case study approach, analyzing interviews with education authorities, teachers, and students, alongside classroom observations in English-medium and Urdu-medium rural schools. The research underscores the significance of understanding linguistic diversity within rural communities. The analysis of interviews and classroom observations revealed that language policies in rural schools are influenced by multiple factors, including historical legacies, societal language ideologies, and government directives. The dominance of Urdu and English as the preferred languages of instruction reflected a broader language hierarchy, where regional languages are often marginalized. This language ideology perpetuates a sense of linguistic inferiority among students who primarily speak regional languages. The impact of language choices on students' learning experiences and outcomes is a central focus of the research. It became evident that while policies advocate for specific language practices, the implementation often diverges due to multifarious socio-cultural, economic, and institutional factors. This disparity significantly impacts the effectiveness of educational processes, influencing pedagogical approaches, student engagement, academic outcomes, social mobility, and language choices. Based on the findings, the study concluded that due to policy and practice gap, rural people have complex perceptions and language choices. They perceived Urdu as a national, lingua franca, cultural, easy, or low-status language. They perceived English as an international, lingua franca, modern, difficult, or high-status language. They perceived other languages as mother tongue, local, religious, or irrelevant languages. This research provided insights that are crucial for theory, policy, and practice, addressing educational inequities and inclusive language policies. It set the stage for further research and advocacy efforts in the realm of language policies in diverse educational settings.Keywords: language-in-education policy, language ideology, educational language choice, pakistan
Procedia PDF Downloads 718791 The End a Two-Party Hegemony
Authors: Mary Chidiebere Asoya
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The dominance of two parties in multiparty democracies is a phenomenon that has come to be taken for granted. It has led to deepening corruption and redundant governance in many countries as politicians in the two dominating parties are aware of and exploit the fact that power must rotate between the two parties. As a result, politicians in two dominating parties can hobnob and frequently inter-marry between the two parties in a way that appears to suggest they are running a single dominating party. This paper explores what could end this hegemony by projecting a third party into the limelight. The argument is that long-standing frustration with corruption and increasing revolutionary tendencies could move voters away from the two dominating parties, ending the dominance of the parties. The case study is the February 25, 2023, Presidential elections in Nigeria.Keywords: democracy, political party, election, nigeria, political science
Procedia PDF Downloads 928790 High Cycle Fatigue Analysis of a Lower Hopper Knuckle Connection of a Large Bulk Carrier under Dynamic Loading
Authors: Vaso K. Kapnopoulou, Piero Caridis
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The fatigue of ship structural details is of major concern in the maritime industry as it can generate fracture issues that may compromise structural integrity. In the present study, a fatigue analysis of the lower hopper knuckle connection of a bulk carrier was conducted using the Finite Element Method by means of ABAQUS/CAE software. The fatigue life was calculated using Miner’s Rule and the long-term distribution of stress range by the use of the two-parameter Weibull distribution. The cumulative damage ratio was estimated using the fatigue damage resulting from the stress range occurring at each load condition. For this purpose, a cargo hold model was first generated, which extends over the length of two holds (the mid-hold and half of each of the adjacent holds) and transversely over the full breadth of the hull girder. Following that, a submodel of the area of interest was extracted in order to calculate the hot spot stress of the connection and to estimate the fatigue life of the structural detail. Two hot spot locations were identified; one at the top layer of the inner bottom plate and one at the top layer of the hopper plate. The IACS Common Structural Rules (CSR) require that specific dynamic load cases for each loading condition are assessed. Following this, the dynamic load case that causes the highest stress range at each loading condition should be used in the fatigue analysis for the calculation of the cumulative fatigue damage ratio. Each load case has a different effect on ship hull response. Of main concern, when assessing the fatigue strength of the lower hopper knuckle connection, was the determination of the maximum, i.e. the critical value of the stress range, which acts in a direction normal to the weld toe line. This acts in the transverse direction, that is, perpendicularly to the ship's centerline axis. The load cases were explored both theoretically and numerically in order to establish the one that causes the highest damage to the location examined. The most severe one was identified to be the load case induced by beam sea condition where the encountered wave comes from the starboard. At the level of the cargo hold model, the model was assumed to be simply supported at its ends. A coarse mesh was generated in order to represent the overall stiffness of the structure. The elements employed were quadrilateral shell elements, each having four integration points. A linear elastic analysis was performed because linear elastic material behavior can be presumed, since only localized yielding is allowed by most design codes. At the submodel level, the displacements of the analysis of the cargo hold model to the outer region nodes of the submodel acted as boundary conditions and applied loading for the submodel. In order to calculate the hot spot stress at the hot spot locations, a very fine mesh zone was generated and used. The fatigue life of the detail was found to be 16.4 years which is lower than the design fatigue life of the structure (25 years), making this location vulnerable to fatigue fracture issues. Moreover, the loading conditions that induce the most damage to the location were found to be the various ballasting conditions.Keywords: dynamic load cases, finite element method, high cycle fatigue, lower hopper knuckle
Procedia PDF Downloads 4198789 Photoinduced Energy and Charge Transfer in InP Quantum Dots-Polymer/Metal Composites for Optoelectronic Devices
Authors: Akanksha Singh, Mahesh Kumar, Shailesh N. Sharma
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Semiconductor quantum dots (QDs) such as CdSe, CdS, InP, etc. have gained significant interest in the recent years due to its application in various fields such as LEDs, solar cells, lasers, biological markers, etc. The interesting feature of the QDs is their tunable band gap. The size of the QDs can be easily varied by varying the synthesis parameters which change the band gap. One of the limitations with II-VI semiconductor QDs is their biological application. The use of cadmium makes them unsuitable for biological applications. III-V QD such as InP overcomes this problem as they are structurally robust because of the covalent bonds which do not allow the ions to leak. Also, InP QDs has large Bohr radii which increase the window for the quantum confinement effect. The synthesis of InP QDs is difficult and time consuming. Authors have synthesized InP using a novel, quick synthesis method which utilizes trioctylphosphine as a source of phosphorus. In this work, authors have made InP composites with P3HT(Poly(3-hexylthiophene-2,5-diyl))polymer(organic-inorganic hybrid material) and gold nanoparticles(metal-semiconductor composites). InP-P3HT shows FRET phenomenon whereas InP-Au shows charge transfer mechanism. The synthesized InP QDs has an absorption band at 397 nm and PL peak position at 491 nm. The band gap of the InP QDs is 2.46 eV as compared to the bulk band gap of InP i.e. 1.35 eV. The average size of the QDs is around 3-4 nm. In order to protect the InP core, a shell of wide band gap material i.e. ZnS is coated on the top of InP core. InP-P3HT composites were made in order to study the charge transfer/energy transfer phenomenon between them. On adding aliquots of P3HT to InP QDs solution, the P3HT PL increases which can be attributed to the dominance of Förster energy transfer between InP QDs (donor) P3HT polymer (acceptor). There is a significant spectral overlap between the PL spectra of InP QDs and absorbance spectra of P3HT. But in the case of InP-Au nanocomposites, significant charge transfer was seen from InP QDs to Au NPs. When aliquots of Au NPs were added to InP QDs, a decrease in the PL of the InP QDs was observed. This is due to the charge transfer from the InP QDs to the Au NPs. In the case of metal semiconductor composites, the enhancement and quenching of QDs depend on the size of the QD and the distance between the QD and the metal NP. These two composites have different phenomenon between donor and acceptor and hence can be utilized for two different applications. The InP-P3HT composite can be utilized for LED devices due to enhancement in the PL emission (FRET). The InP-Au can be utilized efficiently for photovoltaic application owing to the successful charge transfer between InP-Au NPs.Keywords: charge transfer, FRET, gold nanoparticles, InP quantum dots
Procedia PDF Downloads 1488788 Air Handling Units Power Consumption Using Generalized Additive Model for Anomaly Detection: A Case Study in a Singapore Campus
Authors: Ju Peng Poh, Jun Yu Charles Lee, Jonathan Chew Hoe Khoo
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The emergence of digital twin technology, a digital replica of physical world, has improved the real-time access to data from sensors about the performance of buildings. This digital transformation has opened up many opportunities to improve the management of the building by using the data collected to help monitor consumption patterns and energy leakages. One example is the integration of predictive models for anomaly detection. In this paper, we use the GAM (Generalised Additive Model) for the anomaly detection of Air Handling Units (AHU) power consumption pattern. There is ample research work on the use of GAM for the prediction of power consumption at the office building and nation-wide level. However, there is limited illustration of its anomaly detection capabilities, prescriptive analytics case study, and its integration with the latest development of digital twin technology. In this paper, we applied the general GAM modelling framework on the historical data of the AHU power consumption and cooling load of the building between Jan 2018 to Aug 2019 from an education campus in Singapore to train prediction models that, in turn, yield predicted values and ranges. The historical data are seamlessly extracted from the digital twin for modelling purposes. We enhanced the utility of the GAM model by using it to power a real-time anomaly detection system based on the forward predicted ranges. The magnitude of deviation from the upper and lower bounds of the uncertainty intervals is used to inform and identify anomalous data points, all based on historical data, without explicit intervention from domain experts. Notwithstanding, the domain expert fits in through an optional feedback loop through which iterative data cleansing is performed. After an anomalously high or low level of power consumption detected, a set of rule-based conditions are evaluated in real-time to help determine the next course of action for the facilities manager. The performance of GAM is then compared with other approaches to evaluate its effectiveness. Lastly, we discuss the successfully deployment of this approach for the detection of anomalous power consumption pattern and illustrated with real-world use cases.Keywords: anomaly detection, digital twin, generalised additive model, GAM, power consumption, supervised learning
Procedia PDF Downloads 1548787 Modelling of the Linear Operator in the Representation of the Function of Wave of a Micro Particle
Authors: Mohammedi Ferhate
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This paper deals with the generalized the notion of the function of wave a micro particle moving free, the concept of the linear operator in the representation function delta of Dirac which is a generalization of the symbol of Kronecker to the case of a continuous variation of the sizes concerned with the condition of orthonormation of the Eigen functions the use of linear operators and their Eigen functions in connection with the solution of given differential equations, it is of interest to study the properties of the operators themselves and determine which of them follow purely from the nature of the operators, without reference to specific forms of Eigen functions. The models simulation examples are also presented.Keywords: function, operator, simulation, wave
Procedia PDF Downloads 1468786 Identification of Fluorinated Methylsiloxanes in Environmental Matrices Near a Manufacturing Plant in Eastern China
Authors: Liqin Zhi, Lin Xu, Wenxia Wei, Yaqi Cai
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Recently, replacing some of the methyl groups in polydimethylsiloxanes with other functional groups has been extensively explored to obtain modified polymethylsiloxanes with special properties that enable new industrial applications. Fluorinated polysiloxanes, one type of these modified polysiloxanes, are based on a siloxane backbone with fluorinated groups attached to the side chains of polysiloxanes. As a commercially significant material, poly[methyl(trifluoropropyl)siloxane] (PMTFPS) has sufficient fluorine content to be useful as a fuel-and oil-resistant elastomer, which combines both the chemical and solvent resistance of fluorocarbons and the wide temperature range applicability of organosilicones. PMTFPS products can be used in many applications in which resistance to fuel, oils and hydrocarbon solvents is required, including use as lubricants in bearings, sealants, and elastomers for aerospace and automotive fuel systems. Fluorinated methylsiloxanes, a type of modified methylsiloxane, include tris(trifluoropropyl)trimethylcyclotrisiloxane (D3F) and tetrakis(trifluoropropyl)tetramethylcyclotetrasiloxane (D4F), both of which contain trifluoropropyl groups in the side chains of cyclic methylsiloxanes. D3F, as an important monomer in the manufacture of PMTFPS, is often present as an impurity in PMTFPS. In addition, the synthesis of PMTFPS from D3F could form other fluorinated methylsiloxanes with low molecular weights (such as D4F). The yearly demand and production volumes of D3F increased rapidly all over world. Fluorinated methylsiloxanes might be released into the environment via different pathways during the production and application of PMTFPS. However, there is a lack of data concerning the emission, environmental occurrence and potential environmental impacts of fluorinated methylsiloxanes. Here, we report fluorinated methylsiloxanes (D3F and D4F) in surface water and sediment samples collected near a fluorinated methylsiloxane manufacturing plant in Weihai, China. The concentrations of D3F and D4F in surface water ranged from 3.29 to 291 ng/L and from 7.02 to 168 ng/L, respectively. The concentrations of D3F and D4F in sediment ranged from 11.8 to 5478 ng/g and from 17.2 to 6277 ng/g, respectively. In simulation experiment, the half-lives of D3F and D4F at different pH values (5.2, 6.4, 7.2, 8.3 and 9.2) varied from 80.6 to 154 h and from 267 to 533 h respectively. CF₃(CH₂)₂MeSi(OH)₂ was identified as one of the main hydrolysis products of fluorinated methylsiloxanes. It was also detected in the river samples at concentrations of 72.1-182.9 ng/L. In addition, the slow rearrangement of D3F (spiked concentration = 500 ng/L) to D4F (concentration = 11.0-22.7 ng/L) was also found during 336h hydrolysis experiment.Keywords: fluorinated methylsiloxanes, environmental matrices, hydrolysis, sediment
Procedia PDF Downloads 1158785 An Empirical Investigation of Factors Influencing Construction Project Selection Processes within the Nigeria Public Sector
Authors: Emmanuel U. Unuafe, Oyegoke T. Bukoye, Sandhya Sastry, Yanqing Duan
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Globally, there is increasing interest in project management due to a shortage in infrastructure services supply capability. Hence, it is of utmost importance that organisations understand that choosing a particular project over another is an opportunity cost – tying up the organisations resources. In order to devise constructive ways to bring direction, structure, and oversight to the process of project selection has led to the development of tools and techniques by researchers and practitioners. However, despite the development of various frameworks to assist in the appraisal and selection of government projects, failures are still being recorded with government projects. In developing countries, where frameworks are rarely used, the problems are compounded. To improve the situation, this study will investigate the current practice of construction project selection processes within the Nigeria public sector in order to inform theories of decision making from the perspective of developing nations and project management practice. Unlike other research around construction projects in Nigeria this research concentrate on factors influencing the selection process within the Nigeria public sector, which has received limited study. The authors report the findings of semi-structured interviews of top management in the Nigerian public sector and draw conclusions in terms of decision making extant theory and current practice. Preliminary results from the data analysis show that groups make project selection decisions and this forces sub-optimal decisions due to pressure on time, clashes of interest, lack of standardised framework for selecting projects, lack of accountability and poor leadership. Consequently, because decision maker is usually drawn from different fields, religious beliefs, ethnic group and with different languages. The choice of a project by an individual will be greatly influence by experience, political precedence than by realistic investigation as well as his understanding of the desired outcome of the project, in other words, the individual’s ideology and their level of fairness.Keywords: factors influencing project selection, public sector construction project selection, projects portfolio selection, strategic decision-making
Procedia PDF Downloads 3288784 Relationship Building Between Peer Support Worker and Person in Recovery in the Community-based One-to-One Peer Support Service of Mental Health Setting
Authors: Yuen Man Yan
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Peer support has been a rising prevalent mental health service in the globe. The community-based mental health services employ persons with lived experience of mental illness to be peer support workers (PSWs) to provide peer support service to those who are in the progress of recovery (PIRs). It represents the transformation of mental health service system to a recovery-oriented and person-centered care. Literatures proved the feasibility and effectiveness of the peer support service. Researchers have attempted to explore the unique good qualities of peer support service that benefit the PIRs. Empirical researches found that the strength of the relationship between those who sought for change and the change agents positively related to the outcomes in one-to-one therapies across theoretical orientations. However, there is lack of literature on investigating the relationship building between the PSWs and PIRs in the one-to-one community-based peer support service. This study aims to identify and characterise the relationship in the community-based one-to-one peer support service from the perspectives of PSWs and PIRs; and to conceptualize the components of relationship building between PSWs and PIRs in the community-based one-to-one peer support service. The study adopted the constructivist grounded theory approach. 10 pairs of the PSWs and PIRs participated in the study. Data were collected through multiple qualitative methods, including observation of the interaction and exchange of the PSWs and PIRs in the 1ₛₜ, 3ᵣ𝒹 and 9th sessions of the community-based one-to-one peer support service; and semi-structural interview with the PSWs and PIRs separately after the 3ᵣ𝒹and 9ₜₕ session of the peer support service. This presentation is going to report the preliminary findings of the study. PSWs and PIRs identified their relationship as “life alliance”. Empathy was found to be one of key components of the relationship between the PSWs and the PIRs. Unlike the empathy, as explained by Carl Roger, in which the service provider was able to put themselves into the shoes of the service recipients as if he was the service recipients, the intensity of the empathy was much greater in the relationship between PSWs and PIRs because PSWs had the lived experience of mental illness and recovery. The dimensions of the empathy in the relationship between PSWs and PIRs was found to be multiple, not only related to the mental illness but also related to various aspects in life, like family relationship, employment, interest of life, self-esteem and etc.Keywords: person with lived experience, peer support worker, peer support service, relationship building, therapeutic alliance, community-based mental health setting
Procedia PDF Downloads 728783 New Knowledge Co-Creation in Mobile Learning: A Classroom Action Research with Multiple Case Studies Using Mobile Instant Messaging
Authors: Genevieve Lim, Arthur Shelley, Dongcheol Heo
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Abstract—Mobile technologies can enhance the learning process as it enables social engagement around concepts beyond the classroom and the curriculum. Early results in this ongoing research is showing that when learning interventions are designed specifically to generate new insights, mobile devices support regulated learning and encourage learners to collaborate, socialize and co-create new knowledge. As students navigate across the space and time boundaries, the fundamental social nature of learning transforms into mobile computer supported collaborative learning (mCSCL). The metacognitive interaction in mCSCL via mobile applications reflects the regulation of learning among the students. These metacognitive experiences whether self-, co- or shared-regulated are significant to the learning outcomes. Despite some insightful empirical studies, there has not yet been significant research that investigates the actual practice and processes of the new knowledge co-creation. This leads to question as to whether mobile learning provides a new channel to leverage learning? Alternatively, does mobile interaction create new types of learning experiences and how do these experiences co-create new knowledge. The purpose of this research is to explore these questions and seek evidence to support one or the other. This paper addresses these questions from the students’ perspective to understand how students interact when constructing knowledge in mCSCL and how students’ self-regulated learning (SRL) strategies support the co-creation of new knowledge in mCSCL. A pilot study has been conducted among international undergraduates to understand students’ perspective of mobile learning and concurrently develops a definition in an appropriate context. Using classroom action research (CAR) with multiple case studies, this study is being carried out in a private university in Thailand to narrow the research gaps in mCSCL and SRL. The findings will allow teachers to see the importance of social interaction for meaningful student engagement and envisage learning outcomes from a knowledge management perspective and what role mobile devices can play in these. The findings will signify important indicators for academics to rethink what is to be learned and how it should be learned. Ultimately, the study will bring new light into the co-creation of new knowledge in a social interactive learning environment and challenges teachers to embrace the 21st century of learning with mobile technologies to deepen and extend learning opportunities.Keywords: mobile computer supported collaborative learning, mobile instant messaging, mobile learning, new knowledge co-creation, self-regulated learning
Procedia PDF Downloads 2328782 Evaluating the Ability to Cycle in Cities Using Geographic Information Systems Tools: The Case Study of Greek Modern Cities
Authors: Christos Karolemeas, Avgi Vassi, Georgia Christodoulopoulou
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Although the past decades, planning a cycle network became an inseparable part of all transportation plans, there is still a lot of room for improvement in the way planning is made, in order to create safe and direct cycling networks that gather the parameters that positively influence one's decision to cycle. The aim of this article is to study, evaluate and visualize the bikeability of cities. This term is often used as the 'the ability of a person to bike' but this study, however, adopts the term in the sense of bikeability as 'the ability of the urban landscape to be biked'. The methodology used included assessing cities' accessibility by cycling, based on international literature and corresponding walkability methods and the creation of a 'bikeability index'. Initially, a literature review was made to identify the factors that positively affect the use of bicycle infrastructure. Those factors were used in order to create the spatial index and quantitatively compare the city network. Finally, the bikeability index was applied in two case studies: two Greek municipalities that, although, they have similarities in terms of land uses, population density and traffic congestion, they are totally different in terms of geomorphology. The factors suggested by international literature were (a) safety, (b) directness, (c) comfort and (d) the quality of the urban environment. Those factors were quantified through the following parameters: slope, junction density, traffic density, traffic speed, natural environment, built environment, activities coverage, centrality and accessibility to public transport stations. Each road section was graded for the above-mentioned parameters, and the overall grade shows the level of bicycle accessibility (low, medium, high). Each parameter, as well as the overall accessibility levels, were analyzed and visualized through Geographic Information Systems. This paper presents the bikeability index, its' results, the problems that have arisen and the conclusions from its' implementation through Strengths-Weaknesses-Opportunities-Threats analysis. The purpose of this index is to make it easy for researchers, practitioners, politicians, and stakeholders to quantify, visualize and understand which parts of the urban fabric are suitable for cycling.Keywords: accessibility, cycling, green spaces, spatial data, urban environment
Procedia PDF Downloads 1118781 Sustainable and Responsible Mining - Lundin Mining’s Subsidiary in Portugal, Sociedade Mineira de Neves-Corvo Case
Authors: Jose Daniel Braga Alves, Joaquim Gois, Alexandre Leite
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This abstract presents the responsible and sustainable mining case study of a Portuguese mine operation, highlighting how mine exploitation can sustainably exist in balance with the environment, aligned with all stakeholders. The mining operation is remotely located in a United Nations (UN) biodiversity reserve, away from major industrial centers or logistical ports, and presents an interesting investigation to assess the balanced mine operation in alignment with all key stakeholders, which presents unique opportunities as well as challenges. Based on the sustainable mining framework, it is intended to detail examples of best practices from Sociedade Mineira de Neves-Corvo (SOMINCOR), demonstrating social acceptance by the local community, health, and safety at work, reduction of environmental impacts and management of mining waste, which directly influence the acceptance and recognition of a sustainable operation. The case study aims to present the SOMINCOR approach to sustainable mining, focusing on social responsibility, considering materials provided by Lundin Mining Corporation (LMC) and SOMINCOR and the socially responsible approach of the mining operations., referencing related international guidelines, UN Sustainable Development Goals. The researchers reviewed LMC's annual Sustainability Reports (2019, 2020 and 2021) and updated information regarding material topics of the most significant interest to internal and external stakeholders. These material topics formed the basis of the corporation-wide sustainability strategy. LMC's Responsible Mining Policy (RMP) was reviewed, focusing on the commitment that guides the approach to responsible operation and management of the Company's business. Social performance, compliance, environmental management, governance, human rights, and economic contribution are principles of the RMP. The Human Rights Risk Impact Assessment (HRRIA), based on frameworks including UN Guiding Principles (UNGP), Voluntary Principles on Security and Human Rights, and a community engagement program implemented (SLO index), was part of this research. The program consists of ongoing surveys and perceptions studies using behavioural science insights, data from which was not available within the timeframe of completing this research. LMC stakeholder engagement standards and grievance mechanisms were also reviewed. Stakeholder engagement and the community's perception are key to this operation to ensure social license to operate (SLO). Preliminary surveys with local communities provided input data for the local development strategy. After the implementation of several initiatives, subsequent surveys were performed to assess acceptance and trust from the local communities and changes to the SLO index. SOMINCOR's operation contributes to 12 out of 17 sustainable development goals. From the assessed and available data, local communities and social engagement are priorities to SOMINCOR. Experience to date shows that the continual engagement with local communities and the grievance mechanisms in place are respected and followed for all concerns presented by any stakeholder. It can be concluded that this underground mine in Portugal complies with applicable regulations and goes beyond them with regard to sustainable development and engagement with key stakeholders.Keywords: sustainable mining, development goals, portuguese mining, zinc copper
Procedia PDF Downloads 768780 Determination of Carbofuran Residue in Brinjal (Solanum melongena L.) and Soil of Brinjal Field
Authors: R. Islam, M. A. Haque, K. H. Kabir
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A supervised trail was set with brinjal at research field, Entomology Division, Bangladesh Agricultural Research Institute, Joydebpur, Gazipur to determine the residue of Carbofuran in soil and fruit samples at different days after application (DAA) of Furadan 5 G @ 2 kg AI/ ha. Field collected samples were analyzed by GCMS-EI. Results of the experiment indicated the presence of Carbofuran residue up to 60 DAA in soil samples and 25 DAA in brinjal fruit samples. In case of soil samples, the detected residues were 7.04, 2.78, 0.79, 0.43, 0.12, 0.06 and 0.05 ppm at 0, 2, 5, 10, 20, 30 and 60 DAA respectively. On the other hand, in brinjal fruit samples Carbofuran residues were 0.005 ppm, 0.095 ppm, 0.084 ppm, 0.065 ppm, 0.063 ppm, 0.056 ppm, 0.050 ppm, 0.030 ppm and 0.016 ppm at 0, 2, 4, 6, 8, 10, 12, 15 and 25-DAA, respectively. None of this amount was above the recommended MRL (0.1 mg / kg crop) of Carborufan for agricultural crops.Keywords: brinjal, carbofuran, MRL, residue
Procedia PDF Downloads 5118779 Solving Extended Linear Complementarity Problems (XLCP) - Wood and Environment
Authors: Liberto Pombal, Christian Dieter Jaekel
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The objective of this work is to establish theoretical and numerical conditions for Solving Extended Linear Complementarity Problems (XLCP), with emphasis on the Horizontal Linear Complementarity Problem (HLCP). Two new strategies for solving complementarity problems are presented, using differentiable and penalized functions, which resulted in a natural formalization for the Linear Horizontal case. The computational results of all suggested strategies are also discussed in depth in this paper. The implication in practice allows solving and optimizing, in an innovative way, the (forestry) problems of the value chain of the industrial wood sector in Angola.Keywords: complementarity, box constrained, optimality conditions, wood and environment
Procedia PDF Downloads 578778 Social Innovation, Change and the Future of Resilient Communities in Tokyo
Authors: Heide Imai
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The paper will introduce and discuss specific examples of urban practices which take place within the dynamic urban landscape of contemporary Tokyo. The rising interest and importance of derelict places as resilient and creative clusters will be analysed, before relating this to the rediscovery of small urban niches and the emergence of different forms of social entrepreneurs. Secondly, two different case study areas will be introduced before discussing different forms of hybrid lifestyles, social micro scale enterprises and social innovations, understanding the concept of ‘small places of resilience’ as zones of human interaction, desire and care in which spontaneous practices take place.Keywords: entrepreneurship, social innovation, Tokyo, urban regeneration
Procedia PDF Downloads 4778777 A Case Study of a Rehabilitated Child by Joint Efforts of Parents and Community
Authors: Fouzia Arif, Arif S. Mohammad, Hifsa Altaf, Lubna Raees
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Introduction: The term "disability", refers to any condition that impedes the completion of daily tasks using traditional methods. In developing countries like Pakistan, disable population is usually excluded from the mainstream. In squatter settlements the situation is more critical. Sultanabad is one of the squatter settlements of Karachi. Purpose of case study is to improve the health of disabled children’s, and create awareness among the parents and community. Through a household visit, Shiraz, a young disabled boy of 15.5 years old was identified. Her mother articulated that her son was living normally and happily with his parents two years back. When he was 13 years old and student of class 8th, both his legs were traumatized in a Railway Train Accident while playing cricket. He got both femoral shaft fractured severely. He was taken to Jinnah Post Graduate Medical Centre (JPMC) where his left leg was amputated at above knee level and right leg was opened & fixed by reduction internally, luckily bone healed moderately with the passage of time. Methods: In Squatter settlements of Karachi Sultanabad, a survey was conducted in two sectors. Disability screening questionnaire was developed, collaboration with community through household visits, outreach sessions 23cases of disabled were identified who were socialized through sports, Musical program and get-together was organized with stockholder for creating awareness among community and parent’s. Collaboration was established with different NGOs, Government, stakeholders and community support for establishment of Physiotherapy Center. During home visit it was identified that Shiraz was on bed since last 1 year, his family could not afforded cost of physiotherapist and medical consultation due to poverty. Parents counseling was done mentioning that Shiraz needed to take treatment. After motivation his parents agreed for treatment. He was consulted by an orthopedic surgeon in AKUH, Who referred to DMC University of Health Science for rehabilitation service. There he was assessed and referred for Community Based Physiotherapy Centre Sultanabad. Physiotherapist visited home along with Coordinator for Special children and assessed him regularly, planned Physiotherapy treatment for abdominal, high muscles strutting exercise foot muscles strengthening exercise, knee mobilization weight bearing from partial to full weight gradually, also strengthen exercise were given for residual limb as the boy was dependent on it. He was also provided by an artificial leg and training was done. Result: Shiraz is now fully mobile, he can walk independently even out of home, functional ability progress improved and dependency factors reduced. It was difficult but not impossible. We all have sympathy but if we have empathy then we can rehabilitate the community in a better way. His parents are very happy and also the community is surprised to see him in such better condition. Conclusion: Combined efforts of physiotherapist, Coordinator of special children, community and parents made a drastic change in Shiraz’s case by continuously motivating him for better outcome. He is going to school regularly without support. Since he belongs to a poor family he faces financial constraints for education and clinical follow ups regularly.Keywords: femoral shaft fracture, trauma, orthopedic surgeon, physiotherapy treatment
Procedia PDF Downloads 2438776 Modeling of the Heat and Mass Transfer in Fluids through Thermal Pollution in Pipelines
Authors: V. Radulescu, S. Dumitru
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Introduction: Determination of the temperature field inside a fluid in motion has many practical issues, especially in the case of turbulent flow. The phenomenon is greater when the solid walls have a different temperature than the fluid. The turbulent heat and mass transfer have an essential role in case of the thermal pollution, as it was the recorded during the damage of the Thermoelectric Power-plant Oradea (closed even today). Basic Methods: Solving the theoretical turbulent thermal pollution represents a particularly difficult problem. By using the semi-empirical theories or by simplifying the made assumptions, based on the experimental measurements may be assured the elaboration of the mathematical model for further numerical simulations. The three zones of flow are analyzed separately: the vicinity of the solid wall, the turbulent transition zone, and the turbulent core. For each area are determined the distribution law of temperature. It is determined the dependence of between the Stanton and Prandtl numbers with correction factors, based on measurements experimental. Major Findings/Results: The limitation of the laminar thermal substrate was determined based on the theory of Landau and Levice, using the assumption that the longitudinal component of the velocity pulsation and the pulsation’s frequency varies proportionally with the distance to the wall. For the calculation of the average temperature, the formula is used a similar solution as for the velocity, by an analogous mediation. On these assumptions, the numerical modeling was performed with a gradient of temperature for the turbulent flow in pipes (intact or damaged, with cracks) having 4 different diameters, between 200-500 mm, as there were in the Thermoelectric Power-plant Oradea. Conclusions: It was made a superposition between the molecular viscosity and the turbulent one, followed by addition between the molecular and the turbulent transfer coefficients, necessary to elaborate the theoretical and the numerical modeling. The concept of laminar boundary layer has a different thickness when it is compared the flow with heat transfer and that one without a temperature gradient. The obtained results are within the margin of error of 5%, between the semi-empirical classical theories and the developed model, based on the experimental data. Finally, it is obtained a general correlation between the Stanton number and the Prandtl number, for a specific flow (with associated Reynolds number).Keywords: experimental measurements, numerical correlations, thermal pollution through pipelines, turbulent thermal flow
Procedia PDF Downloads 1648775 Numerical Static and Seismic Evaluation of Pile Group Settlement: A Case Study
Authors: Seyed Abolhassan Naeini, Hamed Yekehdehghan
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Shallow foundations cannot be used when the bedding soil is soft. A suitable method for constructing foundations on soft soil is to employ pile groups to transfer the load to the bottom layers. The present research used results from tests carried out in northern Iran (Langarud) and the FLAC3D software to model a pile group for investigating the effects of various parameters on pile cap settlement under static and seismic conditions. According to the results, changes in the strength parameters of the soil, groundwater level, and the length of and distance between the piles affect settlement differently.Keywords: FLACD 3D software, pile group, settlement, soil
Procedia PDF Downloads 1288774 Nostalgia in Photographed Books for Children – the Case of Photography Books of Children in the Kibbutz
Authors: Ayala Amir
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The paper presents interdisciplinary research which draws on the literary study and the cultural study of photography to explore a literary genre defined by nostalgia – the photographed book for children. This genre, which was popular in the second half of the 20th century, presents the romantic, nostalgic image of childhood created in the visual arts in the 18th century (as suggested by Ann Higonnet). At the same time, it capitalizes on the nostalgia inherent in the event of photography as formulated by Jennifer Green-Lewis: photography frames a moment in the present while transforming it into a past longed for in the future. Unlike Freudian melancholy, nostalgia is an effect that enables representation by acknowledging the loss and containing it in the very experience of the object. The representation and preservation of the lost object (nature, childhood, innocence) are in the center of the genre of children's photography books – a modern version of ancient pastoral. In it, the unique synergia of word and image results in a nostalgic image of childhood in an era already conquered by modernization. The nostalgic effect works both in the representation of space – an Edenic image of nature already shadowed by its demise, and of time – an image of childhood imbued by what Gill Bartholnyes calls the "looking backward aesthetics" – under the sign of loss. Little critical attention has been devoted to this genre with the exception of the work of Bettina Kümmerling-Meibauer, who noted the nostalgic effect of the well-known series of photography books by Astrid Lindgren and Anna Riwkin-Brick. This research aims to elaborate Kümmerling-Meibauer's approach using the theories of the study of photography, word-image studies, as well as current studies of childhood. The theoretical perspectives are implemented in the case study of photography books created in one of the most innovative social structures in our time – the Israeli Kibbutz. This communal way of life designed a society where children will experience their childhood in a parentless rural environment that will save them from the fate of the Oedipal fall. It is suggested that in documenting these children in a fictional format, photographers and writers, images and words cooperated in creating nostalgic works situated on the border between nature and culture, imagination and reality, utopia and its realization in history.Keywords: nostalgia, photography , childhood, children's books, kibutz
Procedia PDF Downloads 1428773 Numerical Simulation of Flow and Particle Motion in Liquid – Solid Hydrocyclone
Authors: Seyed Roozbeh Pishva, Alireza Aboudi Asl
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In this investigation a hydrocyclone by using for separation particles from fluid in oil and gas, mining and other industries is simulated. Case study is cone – cylindrical and solid - liquid hydrocyclone. The fluid is water and the solid is a type of silis having diameters of 53, 75, 106, 150, 212, 250, and 300 micron. In this investigation CFD method used for analysis flow and movement of particles in hydrocyclone. In this modeling flow is three-dimention, turbulence and RSM model have been used for solving. Particles are three dimensional, spherical and non rotating and for tracking them Lagrangian model is used. The results of this study in addition to analyzing flowfield, obtaining efficiency of hydrocyclone in 5, 7, 12, and 15 percent concentrations and compare them with experimental result that both of them had suitable agreement with each other.Keywords: hydrocyclone, RSM Model, CFD, copper industry
Procedia PDF Downloads 5738772 A Heuristic for the Integrated Production and Distribution Scheduling Problem
Authors: Christian Meinecke, Bernd Scholz-Reiter
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The integrated problem of production and distribution scheduling is relevant in many industrial applications. Thus, many heuristics to solve this integrated problem have been developed in the last decade. Most of these heuristics use a sequential working principal or a single decomposition and integration approach to separate and solve sub-problems. A heuristic using a multi-step decomposition and integration approach is presented in this paper and evaluated in a case study. The result show significant improved results compared with sequential scheduling heuristics.Keywords: production and outbound distribution, integrated planning, heuristic, decomposition, integration
Procedia PDF Downloads 4298771 Calculating Quantity of Steel Bar Placed in Mesh Form in a Circular Slab or Dome
Authors: Karam Chand Gupta
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When steel reinforcement is placed in mesh form in circular concrete slab at base or domes at top in case of over head service reservoir or any other structure, it is difficult to estimate/measure the total quantity of steel that would be needed or placed. For the purpose of calculating the total length of the steel bars, at present, the practice is – the length of each bar is measured and then added up. This is tiresome and time consuming process. I have derived a mathematics formula with the help of which we can calculate in one line the quantity of total steel that will be needed. This will not only make it easy and time saving but also avoids any error in making entries and calculations.Keywords: dome, mesh, slab, steel
Procedia PDF Downloads 6818770 Estimating Groundwater Seepage Rates: Case Study at Zegveld, Netherlands
Authors: Wondmyibza Tsegaye Bayou, Johannes C. Nonner, Joost Heijkers
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This study aimed to identify and estimate dynamic groundwater seepage rates using four comparative methods; the Darcian approach, the water balance approach, the tracer method, and modeling. The theoretical background to these methods is put together in this study. The methodology was applied to a case study area at Zegveld following the advice of the Water Board Stichtse Rijnlanden. Data collection has been from various offices and a field campaign in the winter of 2008/09. In this complex confining layer of the study area, the location of the phreatic groundwater table is at a shallow depth compared to the piezometric water level. Data were available for the model years 1989 to 2000 and winter 2008/09. The higher groundwater table shows predominately-downward seepage in the study area. Results of the study indicated that net recharge to the groundwater table (precipitation excess) and the ditch system are the principal sources for seepage across the complex confining layer. Especially in the summer season, the contribution from the ditches is significant. Water is supplied from River Meije through a pumping system to meet the ditches' water demand. The groundwater seepage rate was distributed unevenly throughout the study area at the nature reserve averaging 0.60 mm/day for the model years 1989 to 2000 and 0.70 mm/day for winter 2008/09. Due to data restrictions, the seepage rates were mainly determined based on the Darcian method. Furthermore, the water balance approach and the tracer methods are applied to compute the flow exchange within the ditch system. The site had various validated groundwater levels and vertical flow resistance data sources. The phreatic groundwater level map compared with TNO-DINO groundwater level data values overestimated the groundwater level depth by 28 cm. The hydraulic resistance values obtained based on the 3D geological map compared with the TNO-DINO data agreed with the model values before calibration. On the other hand, the calibrated model significantly underestimated the downward seepage in the area compared with the field-based computations following the Darcian approach.Keywords: groundwater seepage, phreatic water table, piezometric water level, nature reserve, Zegveld, The Netherlands
Procedia PDF Downloads 858769 The Impact of Artificial Intelligence on Agricultural Machines and Plant Nutrition
Authors: Kirolos Gerges Yakoub Gerges
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Self-sustaining agricultural machines act in stochastic surroundings and therefore, should be capable of perceive the surroundings in real time. This notion can be done using image sensors blended with superior device learning, mainly Deep mastering. Deep convolutional neural networks excel in labeling and perceiving colour pix and since the fee of RGB-cameras is low, the hardware cost of accurate notion relies upon heavily on memory and computation power. This paper investigates the opportunity of designing lightweight convolutional neural networks for semantic segmentation (pixel clever class) with reduced hardware requirements, to allow for embedded usage in self-reliant agricultural machines. The usage of compression techniques, a lightweight convolutional neural community is designed to carry out actual-time semantic segmentation on an embedded platform. The community is skilled on two big datasets, ImageNet and Pascal Context, to apprehend as much as four hundred man or woman instructions. The 400 training are remapped into agricultural superclasses (e.g. human, animal, sky, road, area, shelterbelt and impediment) and the capacity to provide correct actual-time perception of agricultural environment is studied. The network is carried out to the case of self-sufficient grass mowing the usage of the NVIDIA Tegra X1 embedded platform. Feeding case-unique pics to the community consequences in a fully segmented map of the superclasses within the picture. As the network remains being designed and optimized, handiest a qualitative analysis of the technique is entire on the abstract submission deadline. intending this cut-off date, the finalized layout is quantitatively evaluated on 20 annotated grass mowing pictures. Light-weight convolutional neural networks for semantic segmentation can be implemented on an embedded platform and show aggressive performance on the subject of accuracy and speed. It’s miles viable to offer value-efficient perceptive capabilities related to semantic segmentation for autonomous agricultural machines.Keywords: centrifuge pump, hydraulic energy, agricultural applications, irrigationaxial flux machines, axial flux applications, coreless machines, PM machinesautonomous agricultural machines, deep learning, safety, visual perception
Procedia PDF Downloads 268768 Thermal Performance and Environmental Assessment of Evaporative Cooling Systems: Case of Mina Valley, Saudi Arabia
Authors: A. Alharbi, R. Boukhanouf, T. Habeebullah, H. Ibrahim
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This paper presents a detailed description of evaporative cooling systems used for space cooling in Mina Valley, Saudi Arabia. The thermal performance and environmental impact of the evaporative coolers were evaluated. It was found that the evaporative cooling systems used for space cooling in pilgrims’ accommodations and in the train stations could reduce energy consumption by as much as 75% and cut carbon dioxide emission by 78% compared to traditional vapour compression systems.Keywords: evaporative cooling, vapor compression, electricity consumption, CO2 emission
Procedia PDF Downloads 4348767 Complex Technology of Virtual Reconstruction: The Case of Kazan Imperial University of XIX-Early XX Centuries
Authors: L. K. Karimova, K. I. Shariukova, A. A. Kirpichnikova, E. A. Razuvalova
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This article deals with technology of virtual reconstruction of Kazan Imperial University of XIX - early XX centuries. The paper describes technologies of 3D-visualization of high-resolution models of objects of university space, creation of multi-agent system and connected with these objects organized database of historical sources, variants of use of technologies of immersion into the virtual environment.Keywords: 3D-reconstruction, multi-agent system, database, university space, virtual reconstruction, virtual heritage
Procedia PDF Downloads 2728766 Synthesis and Characterization of Non-Aqueous Electrodeposited ZnSe Thin Film
Authors: S. R. Kumar, Shashikant Rajpal
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A nanocrystalline thin film of ZnSe was successfully electrodeposited on copper substrate using a non-aqueous solution and subsequently annealed in air at 400°C. XRD analysis indicates the polycrystalline deposit of (111) plane in both the cases. The sharpness of the peak increases due to annealing of the film and average grain size increases to 20 nm to 27nm. SEM photograph indicate that grains are uniform and densely distributed over the surface. Due to annealing the average grain size increased by 20%. The EDS spectroscopy shows the ratio of Zn & Se is 1.1 in case of annealed film. AFM analysis indicates the average roughness of the film reduces from 181nm to 165nm due to annealing of the film. The bandgap also decreases from 2.71eV to 2.62eV.Keywords: electrodeposition, non-aqueous medium, SEM, XRD
Procedia PDF Downloads 4868765 Gender Equality at Workplace in Iran - Strategies and Successes Against Systematic Bias
Authors: Leila Sadeghi
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Gender equality is a critical concern in the workplace, particularly in Iran, where legal and social barriers contribute to significant disparities. This abstract presents a case study of Dahi Bondad Co., a company based in Tehran, Iran that recognized the urgency of addressing the gender gap within its organization. Through a comprehensive investigation, the company identified issues related to biased recruitment, pay disparities, promotion biases, internal barriers, and everyday boundaries. This abstract highlights the strategies implemented by Dahi Bondad Co. to combat these challenges and foster gender equality. The company revised its recruitment policies, eliminated gender-specific language in job advertisements, and implemented blind resume screening to ensure equal opportunities for all applicants. Comprehensive pay equity analyses were conducted, leading to salary adjustments based on qualifications and experience to rectify pay disparities. Clear and transparent promotion criteria were established, and training programs were provided to decision-makers to raise awareness about unconscious biases. Additionally, mentorship and coaching programs were introduced to support female employees in overcoming self-limiting beliefs and imposter syndrome. At the same time, practical workshops and gamification techniques were employed to boost confidence and encourage women to step out of their comfort zones. The company also recognized the importance of dress codes and allowed optional hijab-wearing, respecting local traditions while promoting individual freedom. As a result of these strategies, Dahi Bondad Co. successfully fostered a more equitable and empowering work environment, leading to increased job satisfaction for both male and female employees within a short timeframe. This case study serves as an example of practical approaches that human resource managers can adopt to address gender inequality in the workplace, providing valuable insights for organizations seeking to promote gender equality in similar contexts.Keywords: gender equality, human resource strategies, legal barrier, social barrier, successful result, successful strategies, workplace in Iran
Procedia PDF Downloads 678764 An Investigation of the Determinants of Discount Rate Manipulation in Swedish and Finnish Listed Companies
Authors: Fredrik Hartwig, Peter Lindberg
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In 2004, the International Accounting Standards Board (IASB) issued new accounting standards for impairment testing of goodwill. IFRS 3 Business Combinations and IAS 36 Impairment of Assets prohibited amortization of acquired goodwill and instead required companies to test goodwill for impairment annually or more often if necessary. The goodwill impairment test is based on management’s judgement and estimations, making the impairment-only-approach subjective and unreliable. Management can use the discretion opportunistically by managing goodwill impairments. The IASB’s remedy to the reliability problem has been to demand transparent financial reports. IAS 36 paragraph 134 requires detailed disclosures regarding the impairment test in order to make potentially unreasonable assumptions and estimations visible. The disclosure requirements should thus (in theory) make it more difficult for management to ‘choose’ assumptions and estimations that suit an agenda. Whether the requirement to disclose detailed disclosures regarding the impairment test leads to less opportunism is however an empirical question. This work analyses whether one of the required disclosures in IAS 36 paragraph 134, the reported discount rate, differs from an independently estimated risk-adjusted discount rate. Estimates of discount rates that are either lower or higher than the independently estimated discount rate are here defined as opportunism. In the former case - i.e. when the reported discount rate is lower - the objective may be to avoid profit reducing impairment charges. In the latter case - i.e. when the reported discount rate is higher - the objective may be to reduce profits or take ‘big baths’. This paper differs in one important respect from previous similar studies, the majority of which are based on purely descriptive statistics; we use multivariate regression analysis to analyze what factors affect deviations between disclosed discount rates and independently estimated discount rates. The sample consists of Swedish and Finnish listed companies. Swedish and Finnish listed companies are analysed since the accounting oversight bodies differ between the two countries. The results show that discount rate deviations in Swedish and Finnish listed companies are significantly related to accounting oversight, size and industry but not financial risk, business risk and goodwill intensity.Keywords: discount rate, manipulation, goodwill impairment test, disclosures
Procedia PDF Downloads 129