Search results for: board density

Authors: Anika Zafiah M. Rus, Nik Normunira Mat Hassan

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Biopolymer made from renewable material are one of the most important group of polymer because of their versatility and they can be manufactured in a wide range of densities and stiffness. In this project, biopolymer based on waste vegetable oil were synthesized and crosslink with commercial polymethane polyphenyl isocyanate (known as BF).The BF was compressed by using hot compression moulding technique at 90 oC based on the evaporation of volatile matter and known as compress biopolymer (CB). The density, vibration and damping characteristic of CB were determined after UV irradiation. Treatment with titanium dioxide (TiO2) was found to affect the physical property of compress biopolymer composite (CBC). The density of CBC samples was steadily increased with an increase of UV irradiation time and TiO2 loading. The highest density of CBC samples is at 10 % of TiO2 loading of 1.1088 g/cm3 due to the amount of filler loading. The vibration and damping characteristic of CBC samples was generated at displacements of 1 mm and 1.5 mm and acceleration of 0.1 G and 0.15 G base excitation according to ASTM D3580-9. It was revealed that, the vibration and damping characteristic of CBC samples is significantly increased with the increasing of UV irradiation time, lowest thickness and percentages of TiO2 loading at the frequency range of 15 - 25 Hz. Therefore, this study indicated that the damping property of CBC could be improved upon prolonged exposure to UV irradiation.

Keywords: biopolymer flexible foam, TGA, UV irradiation, vibration and damping

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Authors: Nadezhda Kvatashidze

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The International Accounting Standards Board updated the conceptual framework for financial reporting. The main reason behind it is to resolve the tasks of the accounting, which are caused by the market development and business-transactions of a new economic content. Also, the investors call for higher transparency of information and responsibility for the results in order to make a more accurate risk assessment and forecast. All these make it necessary to further develop the conceptual framework for financial reporting so that the users get useful information. The market development and certain shortcomings of the conceptual framework revealed in practice require its reconsideration and finding new solutions. Some issues and concepts, such as disclosure and supply of information, its qualitative characteristics, assessment, and measurement uncertainty had to be supplemented and perfected. The criteria of recognition of certain elements (assets and liabilities) of reporting had to be updated, too and all this is set out in the updated edition of the conceptual framework for financial reporting, a comprehensive collection of concepts underlying preparation of the financial statement. The main objective of conceptual framework revision is to improve financial reporting and development of clear concepts package. This will support International Accounting Standards Board (IASB) to set common “Approach & Reflection” for similar transactions on the basis of mutually accepted concepts. As a result, companies will be able to develop coherent accounting policies for those transactions or events that are occurred from particular deals to which no standard is used or when standard allows choice of accounting policy.

Keywords: conceptual framework, measurement basis, measurement uncertainty, neutrality, prudence, stewardship

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Authors: Samuel Fekadu A., Esayas Alemayehu B., Bultum Oljira D., Seid Tiku D., Dessalegn Dadi D., Bart Van Der Bruggen A.

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The peroxi-photoelectrocoagulation process was evaluated for the removal of chemical oxygen demand (COD) and color from healthcare wastewater. A 2-level full factorial design with center points was created to investigate the effect of the process parameters, i.e., initial COD, H₂O₂, pH, reaction time and current density. Furthermore, the total energy consumption and average current efficiency in the system were evaluated. Predictive models for % COD, % color removal and energy consumption were obtained. The initial COD and pH were found to be the most significant variables in the reduction of COD and color in peroxi-photoelectrocoagulation process. Hydrogen peroxide only has a significant effect on the treated wastewater when combined with other input variables in the process like pH, reaction time and current density. In the peroxi-photoelectrocoagulation process, current density appears not as a single effect but rather as an interaction effect with H₂O₂ in reducing COD and color. Lower energy expenditure was observed at higher initial COD, shorter reaction time and lower current density. The average current efficiency was found as low as 13 % and as high as 777 %. Overall, the study showed that hybrid electrochemical oxidation can be applied effectively and efficiently for the removal of pollutants from healthcare wastewater.

Keywords: electrochemical oxidation, UV, healthcare pollutants removals, factorial design

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Authors: Qiuhao Chang, Liangliang Huang, Xingru Wu

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In the United States, over 90% of the roads are paved with asphalt. The aging of asphalt is the most serious problem that causes the deterioration of asphalt pavement. Waste cooking oils (WCOs) have been found they can restore the properties of aged asphalt and promote the reuse of aged asphalt pavement. In our previous study, it was found the optimal WCO concentration to restore the aged asphalt sample should be in the range of 10~15 wt% of the aged asphalt sample. After the WCO concentration exceeds 15 wt%, as the WCO concentration increases, some important properties of the asphalt sample can be weakened by the addition of WCO, such as cohesion energy density, surface free energy density, bulk modulus, shear modulus, etc. However, maximizing the utilization of WCO can create environmental and economic benefits. Therefore, in this study, a new idea about using the waste polymer is another additive to restore the WCO modified asphalt that contains a high concentration of WCO (15-25 wt%) is proposed, which has never been reported before. In this way, both waste polymer and WCO can be utilized. The molecular dynamics simulation is used to study the effect of waste polymer on properties of WCO modified asphalt and understand the corresponding mechanism at the molecular level. The radial distribution function, self-diffusion, cohesion energy density, surface free energy density, bulk modulus, shear modulus, adhesion energy between asphalt and aggregate are analyzed to validate the feasibility of combining the waste polymer and WCO to restore the aged asphalt. Finally, the optimal concentration of waste polymer and WCO are determined.

Keywords: reclaim aged asphalt pavement, waste cooking oil, waste polymer, molecular dynamics simulation

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Authors: Chao Hu, Xinwen Liao, Qing-Hua Qin, Gang Wang

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The hierarchical carbon nanotube (CNT)/carbon fiber (CF)/high density polyethylene (HDPE) was fabricated via compound extrusion and injection molding, in which to author’s best knowledge CNT was employed as a nano-coatings on the surface of CF for the first time by spray coating technique. The CNT coatings relative to CF was set at 1 wt% and the CF content relative to the composites varied from 0 to 25 wt% to study the influence of CNT coatings and CF contents on the mechanical, thermal and morphological performance of this hierarchical composites. The results showed that with the rise of CF contents, the mechanical properties, including the tensile properties, flexural properties, and hardness of CNT/CF/HDPE composites, were effectively improved. Furthermore, the CNT-coated composites showed overall higher mechanical performance than the uncoated counterparts. It can be ascribed to the enhancement of interfacial bonding between the CF and HDPE via the incorporation of CNT, which was demonstrated by the scanning electron microscopy observation. Meanwhile, the differential scanning calorimetry data indicated that by the introduction of CNT and CF, the crystallization temperature and crystallinity of HDPE were affected while the melting temperature did not have an obvious alteration.

Keywords: carbon fibers, carbon nanotubes, extrusion, high density polyethylene

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Authors: Zeinab Jokar, Mohammad Reza Moslemi

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In this work, we study the behavior of introducing atomic size vacancy in a graphene nanoribbon superlattice. Our investigations are based on the density functional theory (DFT) with the Local Density Approximation in Atomistix Toolkit (ATK). We show that, in addition to its shape, the position of vacancy has a major impact on the electrical properties of a graphene nanoribbon superlattice. We show that the band gap of an armchair graphene nanoribbon may be tuned by introducing an appropriate periodic pattern of vacancies. The band gap changes in a zig-zag manner similar to the variation of the band gap of a graphene nanoribbon by changing its width.

Keywords: AGNR, antidot, atomistic toolKit, vacancy

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Authors: Anthony Chidi Ezika, Gbolahan Joseph Adekoya, Emmanuel Rotimi Sadiku, Yskandar Hamam, Suprakas Sinha Ray

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High-energy-density polymer/ceramic composites require a high breakdown strength and dielectric constant. Interface polarization and electric percolation are responsible for the high dielectric constant. In order to create composite dielectrics, high conductivity ceramic particles are combined with polymers to increase the dielectric constant. In this study, bonding and the non-uniform distribution of charges in the ceramic/ceramic interface zone are investigated using density functional theory (DFT) modeling. This non-uniform distribution of charges is intended to improve the ceramic/ceramic interface's dipole polarization (dielectric response). The interfacial chemical bond formation can also improve the structural stability of the hybrid filler and, consequently, of the composite films. To comprehend the electron-transfer process, the density of state and electron localization function of the PPy with hybrid fillers are also studied. The polymer nanocomposite is anticipated to provide a suitable dielectric response for energy storage applications.

Keywords: energy storage, V₂C/ ZnS hybrid, polypyrrole, MXene, nanocomposite, dielectric

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Authors: Tatipamula Samiksha Goud, .A.Naveena, M.sresta

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Traffic congestion is a major issue in many cities throughout the world, particularly in urban areas, and it is past time to switch from a fixed timer mode to an automated system. The current traffic signalling system is a fixed-time system that is inefficient if one lane is more functional than the others. A structure for an intelligent traffic control system is being designed to address this issue. When traffic density is higher on one side of a junction, the signal's green time is extended in comparison to the regular time. This study suggests a technique in which the signal's time duration is assigned based on the amount of traffic present at the time. Infrared sensors can be used to do this.

Keywords: infrared sensors, micro-controllers, LEDs, oscillators

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Authors: Muhamad Badri Bin Othman

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As a role model and leading country in the world that establishes and promotes Islamic banking and finance, Malaysia has set up and come up with a set of standards and frameworks to govern its Shari’ah function towards implementing the desired outcome of Islamic banking and finance as new source of wealth creation. This paper, examines and highlights, at the very minimum, the importance and application of Shari’ah governance in Islamic banking and finance in Malaysia as a leading country in Islamic banking and finance. This paper also, compares on Shari’ah governance, which is being adopted between Malaysia and other selected countries namely, Pakistan, Bahrain, Kuwait, United Arab Emirates (UAE) and Qatar. This paper also, aims at highlighting the current challenges and issues faced by the scholars in Shari’ah Supervisory Board (SSB) in deliberating their opinions and fatwa towards the implementation of new products in Islamic banking industry to promote innovation among the industry players. The author of this paper will highlight the major challenges and issues faced by the SSB members of Islamic banks in Malaysia, taking into account the complexity of the operation wise and products of Islamic banking, and how they overcome those challenges and issues identified. This will be done through a series of face-to-face interview sessions which will be conducted with a few prominent figures of Islamic banking and finance scholars in Malaysia to highlight the issues and challenges they are facing towards Islamic financial innovation and subsequently finding solutions for the identified issues and challenges.

Keywords: Shari’ah governance, Shari’ah supervisory board (SSB), Issues and challenges, Islamic financial innovation

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Authors: Saman Ghaffarian, Ilgin Gökaşar

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This paper presents a new automatic vehicle detection method from very high resolution aerial images to measure traffic density. The proposed method starts by extracting road regions from image using road vector data. Then, the road image is divided into equal sections considering resolution of the images. Gradient vectors of the road image are computed from edge map of the corresponding image. Gradient vectors on the each boundary of the sections are divided where the gradient vectors significantly change their directions. Finally, number of vehicles in each section is carried out by calculating the standard deviation of the gradient vectors in each group and accepting the group as vehicle that has standard deviation above predefined threshold value. The proposed method was tested in four very high resolution aerial images acquired from Istanbul, Turkey which illustrate roads and vehicles with diverse characteristics. The results show the reliability of the proposed method in detecting vehicles by producing 86% overall F1 accuracy value.

Keywords: aerial images, intelligent transportation systems, traffic density measurement, vehicle detection

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Authors: Ahmad Absetan, Mahdi Nooshyar

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The importance map is an image-based measure and is a core part of the resizing algorithm. Importance measures include image gradients, saliency and entropy, as well as high level cues such as face detectors, motion detectors and more. In this work we proposed a new method to calculate the importance map, the importance map is generated automatically using a novel combination of image edge density and Harel saliency measurement. Experiments of different type images demonstrate that our method effectively detects prominent areas can be used in image resizing applications to aware important areas while preserving image quality.

Keywords: content-aware image resizing, visual saliency, edge density, image warping

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Authors: K. Rattawan, W. Intagun, W. Kanoksilapatham

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Objective of this research is to study effect of coffee grounds on physical and heating value properties of sugarcane bagasse pellets. The coffee grounds were tested as an additive for pelletizing process of bagasse pellets. Pelletizing was performed using a Flat–die pellet mill machine. Moisture content of raw materials was controlled at 10-13%. Die temperature range during the process was 75-80 ^oC. Physical characteristics (bulk density and durability) of the bagasse pellet and pellets with 1-5% coffee ground were determined following the standard assigned by the Pellet Fuel Institute (PFI). The results revealed increasing values of 648±3.4, 659 ± 3.1, 679 ± 3.3 and 685 ± 3.1 kg/m³ (for pellet bulk density); and 98.7 ± 0.11, 99.2 ± 0.26, 99.3 ± 0.19 and 99.4 ± 0.07% (for pellet durability), respectively. In addition, the heating values of the coffee ground supplemented pellets (15.9 ± 1.16, 17.0 ± 1.23 and 18.8 ± 1.34 MJ/kg) were improved comparing to the non-supplemented control (14.9 ± 1.14 MJ/kg), respectively. The results indicated that both the bulk density and durability values of the bagasse pellets were increased with the increasing proportion of the coffee ground additive.

Keywords: bagasse, coffee grounds, pelletizing, heating value, sugar cane bagasse

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Authors: Juan Patricio Ibáñez, Exequiel López

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A method for synthesizing copper nanoparticles through an electrochemical approach is proposed, employing surfactants to stabilize the size of the newly formed nanoparticles. The electrolyte was made up of a matrix of H₂SO₄ (190 g/L) having Cu²⁺ (from 3.2 to 9.5 g/L), sodium dodecyl sulfate -SDS- (from 0.5 to 1.0 g/L) and Tween 80 (from 0 to 7.5 mL/L). Tween 80 was used in a molar relation of 1 to 1 with SDS. A glass cell was used, which was in a thermostatic water bath to keep the system temperature, and the electrodes were cathodic copper as an anode and stainless steel 316-L as a cathode. This process was influenced by the control exerted through the initial copper concentration in the electrolyte and the applied current density. Copper nanoparticles of electrolytic purity, exhibiting a spherical morphology of varying sizes with low dispersion, were successfully produced, contingent upon the chemical composition of the electrolyte and current density. The minimum size achieved was 3.0 nm ± 0.9 nm, with an average standard deviation of 2.2 nm throughout the entire process. The deposited copper mass ranged from 0.394 g to 1.848 g per hour (over an area of 25 cm²), accompanied by an average Faradaic efficiency of 30.8% and an average specific energy consumption of 4.4 kWh/kg. The chemical analysis of the product employed X-ray powder diffraction (XRD), while physical characteristics such as size and morphology were assessed using atomic force microscopy (AFM). It was identified that the initial concentration of copper and the current density are the variables defining the size and dispersion of the nanoparticles, as they serve as reactants in the cathodic half-reaction. The presence of surfactants stabilizes the nanoparticle size as their molecules adsorb onto the nanoparticle surface, forming a thick barrier that prevents mass transfer with the exterior and halts further growth.

Keywords: copper nanopowder, electrochemical synthesis, current density, surfactant stabilizer

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Authors: Judith Mogouong, Philippe Constant, Robert Lavallee, Claude Guertin

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The emerald ash borer (EAB) is an exotic wood borer insect native from China, which is associated with important environmental and economic damages in North America. Beetles are known to be vectors of microbial communities related to their adaptive capacities. It is now established that environmental stress factors may induce physiological events on the host trees, such as phytochemical changes. Consequently, that may affect the establishment comportment of herbivorous insect. Considering the number of insects collected on ash trees (insects’ density) as an abiotic factor related to stress damage, the aim of our study was to explore the dynamic of EAB gut microbial community genome (microbiome) when facing that factor and to monitor its diversity. Insects were trapped using specific green Lindgren© traps. A gradient of the captured insect population along the St. Lawrence River was used to create three levels of insects’ density (low, intermediate, and high). After dissection, total DNA extracted from insect guts of each level has been sent for amplicon sequencing of bacterial 16S rRNA gene and fungal ITS2 region. The composition of microbial communities among sample appeared largely diversified with the Simpson index significantly different across the three levels of density for bacteria. Add to that; bacteria were represented by seven phyla and twelve classes, whereas fungi were represented by two phyla and seven known classes. Using principal coordinate analysis (PCoA) based on Bray Curtis distances of 16S rRNA sequences, we observed a significant variation between the structure of the bacterial communities depending on insects’ density. Moreover, the analysis showed significant correlations between some bacterial taxa and the three classes of insects’ density. This study is the first to present a complete overview of the bacterial and fungal communities associated with the gut of EAB base on culture-independent methods, and to correlate those communities with a potential stress factor of the host trees.

Keywords: gut microbiome, DNA, 16S rRNA sequences, emerald ash borer

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Authors: M. Adabi, A. Amadeh

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Electrodeposition is known as a relatively economical and simple technique commonly used for preparation of metallic and composite coatings. Electrodeposited composite coatings produced by dispersion of particles into the metal matrix show better properties than pure metallic coatings. In recent years, many researches were carried out on Ni matrix coatings reinforced by ceramic particles such as Ni-SiC, Ni-Al2O3, Ni-WC, Ni-CeO2, Ni-ZrO2, Ni-TiO2 to improve their corrosion and wear resistance. However, little effort has been made on incorporation of metal particles into Ni matrix. Therefore, the aim of this work was to produce Ni–Al composite coating on 6061 aluminum alloy by pulse plating and to investigate the effects of electrodeposition parameters, e.g. concentration Al particles in the electrolyte and current density, on composition and corrosion resistance of the composite coatings. The morphology and corrosion behavior of the coated 6061 Al alloys were studied by means of scanning electron microscope (SEM) equipped with energy dispersive X-ray spectrometer (EDS) and potentiodynamic polarization method, respectively. The results indicated that the addition of Al particles up to 50 g L-1 increased the amount of co-deposited Al particles in nickel matrix. It is also observed that the incorporation of Al particles decreased with increasing current density. Meanwhile, the corrosion resistance of the coatings shows an increment by increasing the content of Al particles into nickel matrix.

Keywords: Ni-Al composite coating, current density, corrosion resistance

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Authors: Muhammad Naveed, Sohail Yousaf, Zahir Ahmad Zahir, Birgit Mitter, Angela Sessitsch

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Most bacterial endophytes originate from the soil and enter plants via the roots followed by further spread through the inner tissues. The mechanisms allowing bacteria to colonize plants endophytically are still poorly understood for most bacterial and plant species. Specific bacterial functions are required for plant colonization, but also the plant itself is a determining factor as bacterial ability to establish endophytic populations is very often dependent on the plant genotype (cultivar) and inoculums density. The effect of inoculum density (107, 108, 109 CFU mL-1) of Burkholderia phytofirmans strain PsJN was evaluated on growth and endophytic colonization of different maize and potato cultivars under axenic and natural soil conditions. PsJN inoculation significantly increased maize seedling growth and tuber yield of potato at all inoculum density compared to uninoculated control. Under axenic condition, PsJN inoculation (108 CFU mL-1) significantly improved the germination, root/shoot length and biomass up to 62, 115, 98 and 135% of maize seedling compared to uninoculated control. In case of potato, PsJN inoculation (109 CFU mL-1) showed maximum response and significantly increased root/shoot biomass and tuber yield under natural soil condition. We confirmed that PsJN is able to colonize the rhizosphere, roots and shoots of maize and potato cultivars. The endophytic colonization increased linearly with increasing inoculum density (within a range of 8 x 104 – 3 x 107 CFU mL-1) and were highest for maize (Morignon) and potato (Romina) as compared to other cultivars. Efficient colonization of cv. Morignon and Romina by strain PsJN indicates the specific cultivar colonizing capacity of the bacteria. The findings of the study indicate the non-significant relationship between colonization and plant growth promotion in maize under axenic conditions. However, the inoculum level (109 CFU mL-1) that promoted colonization of rhizosphere and plant interior (endophytic) also best promoted growth and tuber yield of potato under natural soil conditions.

Keywords: crop genotype, inoculum density, Burkholderia phytofirmans PsJN, colonization, growth, potato

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Authors: Svetlana V. Topolyanskaya, Tatyana A. Eliseeva, Olga N. Vakulenko, Leonid I. Dvoretski

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Introduction: Limited data are available on osteoporosis in centenarians. Therefore, we evaluated bone mineral density in long-living patients with coronary artery disease (CAD). Methods: 202 patients hospitalized with CAD were enrolled in this cross-sectional study. The patients' age ranged from 90 to 101 years. The majority of study participants (64.4%) were women. The main exclusion criteria were any disease or medication that can lead to secondary osteoporosis. Bone mineral density (BMD) was measured by dual-energy X-ray absorptiometry. Results: Normal lumbar spine BMD was observed in 40.9%, osteoporosis – in 26.9%, osteopenia – in 32.2% of patients. Normal proximal femur BMD values were observed in 21.3%, osteoporosis – in 39.9%, and osteopenia – in 38.8% of patients. Normal femoral neck BMD was registered only in 10.4% of patients, osteoporosis was observed in 60.4%, osteopenia in 29.2%. Significant positive correlation was found between all BMD values and body mass index of patients (p < 0.001). Positive correlation was registered between BMD values and serum uric acid (p=0.0005). The likelihood of normal BMD values with hyperuricemia increased 3.8 times, compared to patients with normal uric acid, who often have osteoporosis (Odds Ratio=3.84; p = 0.009). Positive correlation was registered between all BMD values and body mass index (p < 0.001). Positive correlation between triglycerides levels and T-score (p=0.02), but negative correlation between BMD and HDL-cholesterol (p=0.02) were revealed. Negative correlation between frailty severity and BMD values (p=0.01) was found. Positive correlation between BMD values and functional abilities of patients assessed using Barthel index (r=0,44; p=0,000002) and IADL scale (r=0,36; p=0,00008) was registered. Fractures in history were observed in 27.6% of patients. Conclusions: The study results indicate some features of BMD in long-livers. In the study group, significant relationships were found between bone mineral density on the one hand, and patients' functional abilities on the other. It is advisable to further study the state of bone tissue in long-livers involving a large sample of patients.

Keywords: osteoporosis, bone mineral density, centenarians, coronary artery disease

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Authors: Ghania Zerari, Abderrezak Guessoum, Rachid Beguenane

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This paper introduces high-performance architecture for fully parallel stochastic Low-Density Parity-Check (LDPC) field programmable gate array (FPGA) based LDPC decoder. The new approach is designed to decrease the decoding latency and to reduce the FPGA logic utilisation. To accomplish the target logic utilisation reduction, the routing of the proposed sub-variable node (VN) internal memory is designed to utilize one slice distributed RAM. Furthermore, a VN initialization, using the channel input probability, is achieved to enhance the decoder convergence, without extra resources and without integrating the output saturated-counters. The Xilinx FPGA implementation, of IEEE 802.3an standard LDPC code, shows that the proposed decoding approach attain high performance along with reduction of FPGA logic utilisation.

Keywords: low-density parity-check (LDPC) decoder, stochastic decoding, field programmable gate array (FPGA), IEEE 802.3an standard

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Authors: L. Yettou

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In this study, the calculations of proton emission spectra produced by ⁶³Cu(n,xp) and ⁶⁵Cu(n,xp) reactions are used in the framework of preequilibrium models using the EMPIRE code and TALYS code. Exciton Model predidtions combined with the Kalbach angular distribution systematics and the Hybrid Monte Carlo Simulation (HMS) were used. The effects of levels densities and those of a-parameter have been investigated for our calculations. The comparison with experimental data shows clear improvement over the Exciton Model and HMS calculations.

Keywords: Preequilibrium models , level density, level density a-parameter., Empire code, Talys code.

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Authors: Soner Guler, Fuat Korkut

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Recently, the using of lightweights concretes in construction sector is rapidly increasing all over the world. Faster construction, low density and thermal transmitting coefficient and high fire resistance are the remarkable characteristics of the lightweight concretes. Lightweight concrete can be described as a type of concrete which enhance the volume of the mixture while giving additional advantages such as to reduce the dead weight of the structures. It is lighter than the conventional concrete. The use of lightweight concrete has been widely spread across countries such as USA, United Kingdom, and Sweden. In this study, the necessity of the using of lightweights concretes in the construction sector is emphasized and evaluated briefly for the architectures and civil engineers.

Keywords: lightweights concretes, low density, low thermal coefficient, construction sector

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Authors: G. Patricia Abdel Rahim, Jairo Arbey Rodriguez M, María Guadalupe Moreno Armenta

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The present study shows the structural, electronic and magnetic properties of magnesium (Mg) and bismuth (Bi) in a supercell (1X1X5). For both materials were studied in five crystalline structures: rock salt (NaCl), cesium chloride (CsCl), zinc-blende (ZB), wurtzite (WZ), and nickel arsenide (NiAs), using the Density Functional Theory (DFT), the Generalized Gradient Approximation (GGA), and the Full Potential Linear Augmented Plane Wave (FP-LAPW) method. By means of fitting the Murnaghan's state equation we determine the lattice constant, the bulk modulus and it's derived with the pressure. Also we calculated the density of states (DOS) and the band structure.

Keywords: bismuth, magnesium, pseudo-potential, supercell

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Authors: Sana Masmoudi Mardassi, Yosra Makni Fourati

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Regulators highlight the importance of the Audit Committee (AC) as a key internal corporate governance mechanism. One of the most important roles of this committee is to oversee the financial reporting process. The purpose of this paper is to examine the link between the characteristics of an audit committee and the financial reporting quality by investigating whether the characteristics of audit committees are associated with improved financial reporting quality, especially the Real Earnings Management. In the current study, a panel data from 80 nonfinancial companies listed on the Amsterdam Stock Exchange during the period between 2010 and 2017 were used. To measure audit committee characteristics, four proxies have been used, specifically, audit committee independence, financial expertise, gender diversity and AC meetings. For this research, a linear regression model was used to identify the influence of a set of board characteristics of the audit committee on real earnings management after controlling for firm audit committee size, leverage, size, loss, growth and board size. This research provides empirical evidence of the association between audit committee independence, financial expertise, gender diversity and meetings and Real Earnings Management (REM) as a proxy of financial reporting quality. The study finds that independence and AC Gender diversity are strongly related to financial reporting quality. In fact, these two characteristics constrain REM. The results also suggest that AC- financial expertise reduces to some extent, the likelihood of engaging in REM. These conclusions provide support then to the audit committee requirement under the Dutch Corporate Governance Code rules regarding gender diversity and AC meetings.

Keywords: audit committee, financial expertise, independence, real earnings management

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Authors: Hossein Asgarzadeh, Ayoub Osmani, Farrokh Asadzadeh, Mohammad Reza Mosaddeghi

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This study was conducted to evaluate the topsoil and subsoil physical quality using relative bulk density (RBD) in Urmia plain in Iran. Undisturbed samples were collected from two layers (topsoil and subsoil) of thirty agricultural soils. Categories of 0.72 ≥ RBD (low degree of compactness), 0.82 > RBD > 0.72 (moderate/optimum degree of compactness), and RBD ≥ 0.82 (high degree of compactness) were used to evaluate soil physical quality (SPQ). Two topsoils had a low degree of compactness, fourteen topsoils had an optimum degree of compactness, and the rest (i.e., fourteen topsoils) had a high degree of compactness. Only one subsoil had an optimum degree of compactness, and twenty-eight subsoils (i.e., 93%) had a high degree of compactness, indicating poor SPQ of the subsoil layer in the studied region. It seems that conventional tillage in the past decades destroyed the pore system in the majority of studied subsoils. The high degree of compactness would reduce soil aeration and increase soil penetration resistance which could restrict root and plant growth. Conversely, a low degree of soil compactness is expected to reduce the root-soil contact.

Keywords: compactness, relative bulk density, soil physical quality

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Authors: Ali Ashtiani, Hamid Shirazi

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This paper reviews the status of existing practice and research related to measuring pavement cracking and using crack density as a pavement surface evaluation protocol. Crack density for pavement evaluation is currently not widely used within the airport community and its use by the highway community is limited. However, surface cracking is a distress that is closely monitored by airport staff and significantly influences the development of maintenance, rehabilitation and reconstruction plans for airport pavements. Therefore crack density has the potential to become an important indicator of pavement condition if the type, severity and extent of surface cracking can be accurately measured. A pavement distress survey is an essential component of any pavement assessment. Manual crack surveying has been widely used for decades to measure pavement performance. However, the accuracy and precision of manual surveys can vary depending upon the surveyor and performing surveys may disrupt normal operations. Given the variability of manual surveys, this method has shown inconsistencies in distress classification and measurement. This can potentially impact the planning for pavement maintenance, rehabilitation and reconstruction and the associated funding strategies. A substantial effort has been devoted for the past 20 years to reduce the human intervention and the error associated with it by moving toward automated distress collection methods. The automated methods refer to the systems that identify, classify and quantify pavement distresses through processes that require no or very minimal human intervention. This principally involves the use of a digital recognition software to analyze and characterize pavement distresses. The lack of established protocols for measurement and classification of pavement cracks captured using digital images is a challenge to developing a reliable automated system for distress assessment. Variations in types and severity of distresses, different pavement surface textures and colors and presence of pavement joints and edges all complicate automated image processing and crack measurement and classification. This paper summarizes the commercially available systems and technologies for automated pavement distress evaluation. A comprehensive automated pavement distress survey involves collection, interpretation, and processing of the surface images to identify the type, quantity and severity of the surface distresses. The outputs can be used to quantitatively calculate the crack density. The systems for automated distress survey using digital images reviewed in this paper can assist the airport industry in the development of a pavement evaluation protocol based on crack density. Analysis of automated distress survey data can lead to a crack density index. This index can be used as a means of assessing pavement condition and to predict pavement performance. This can be used by airport owners to determine the type of pavement maintenance and rehabilitation in a more consistent way.

Keywords: airport pavement management, crack density, pavement evaluation, pavement management

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Authors: Nadezhda Kvatashidze, Elena Kharabadze

Abstract:

It is broadly known that lease is a flexible means of funding enterprises. Lease reduces the risk related to access and possession of assets, as well as obtainment of funding. Therefore, it is important to refine lease accounting. The lease accounting regulations under the applicable standard (International Accounting Standards 17) make concealment of liabilities possible. As a result, the information users get inaccurate and incomprehensive information and have to resort to an additional assessment of the off-balance sheet lease liabilities. In order to address the problem, the International Financial Reporting Standards Board decided to change the approach to lease accounting. With the deficiencies of the applicable standard taken into account, the new standard (IFRS 16 ‘Leases’) aims at supplying appropriate and fair lease-related information to the users. Save certain exclusions; the lessee is obliged to recognize all the lease agreements in its financial report. The approach was determined by the fact that under the lease agreement, rights and obligations arise by way of assets and liabilities. Immediately upon conclusion of the lease agreement, the lessee takes an asset into its disposal and assumes the obligation to effect the lease-related payments in order to meet the recognition criteria defined by the Conceptual Framework for Financial Reporting. The payments are to be entered into the financial report. The new lease accounting standard secures supply of quality and comparable information to the financial information users. The International Accounting Standards Board and the US Financial Accounting Standards Board jointly developed IFRS 15: ‘Revenue from Contracts with Customers’. The standard allows the establishment of detailed revenue recognition practical criteria such as identification of the performance obligations in the contract, determination of the transaction price and its components, especially price variable considerations and other important components, as well as passage of control over the asset to the customer. IFRS 15: ‘Revenue from Contracts with Customers’ is very similar to the relevant US standards and includes requirements more specific and consistent than those of the standards in place. The new standard is going to change the recognition terms and techniques in the industries, such as construction, telecommunications (mobile and cable networks), licensing (media, science, franchising), real property, software etc.

Keywords: assessment of the lease assets and liabilities, contractual liability, division of contract, identification of contracts, contract price, lease identification, lease liabilities, off-balance sheet, transaction value

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Authors: B. Arzhanov, A. Correia, P. Delgado, J. Meireles

Abstract:

Due to the higher power loss levels in electronic components, the thermal design of PCBs (Printed Circuit Boards) of an assembled device becomes one of the most important quality factors in electronics. Nonetheless, some of leading causes of the microelectronic component failures are due to higher temperatures, the leakages or thermal-mechanical stress, which is a concern, is the reliability of microelectronic packages. This article presents an experimental approach to measure the junction temperature of exposed pad packages. The implemented solution is in a prototype phase, using a temperature-sensitive parameter (TSP) to measure temperature directly on the die, validating the numeric results provided by the Mechanical APDL (Ansys Parametric Design Language) under same conditions. The physical device-under-test is composed by a Thermal Test Chip (TTC-1002) and assembly in a QFN cavity, soldered to a test-board according to JEDEC Standards. Monitoring the voltage drop across a forward-biased diode, is an indirectly method but accurate to obtain the junction temperature of QFN component with an applied power range between 0,3W to 1.5W. The temperature distributions on the PCB test-board and QFN cavity surface were monitored by an infra-red thermal camera (Goby-384) controlled and images processed by the Xeneth software. The article provides a set-up to monitorize in real-time the junction temperature of ICs, namely devices with the exposed pad package (i.e. QFN). Presenting the PCB layout parameters that the designer should use to improve thermal performance, and evaluate the impact of voids in solder interface in the device junction temperature.

Keywords: quad flat no-Lead packages, exposed pads, junction temperature, thermal management and measurements

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Authors: S. Muthuraja Soundrapandian, C.K. Subramaniam

Abstract:

A micro Direct Methanol Fuel Cell (DMFC) of 1 cm2 active area with selective sensor materials to sense methanol for redox, has been developed. Among different Pt alloys, Pt-Sn/C was able to produce high current density and repeatability. Membrane Elecctrode Assembly (MEA) of anode catalyst Pt-Sn/C was prepared with nafion as active membrane and Pt black as cathode catalyst. The sensor’s maximum ability to detect the trace levels of methanol in ppm has been analyzed. A compact sensor set up has also been made and the characterization studies were carried out. The acceptable value of current density was derived by the cell and the results are able to fulfill the needs of DMFC technology for the practical applications.

Keywords: DMFC, sensor, MEA, Pt-Sn

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Authors: Ahmed Inal, Samir Rouidi, Samir Bachouche

Abstract:

The present study is focused on the distribution and composition of seafloor marine litter associated to trawlable fishing areas along Algerian coast. The sampling was done with a GOC73 bottom trawl during four (04) demersal resource assessment cruises, respectively, in 2016, 2019, 2021 and 2022, carried out on board BELKACEM GRINE R/V. A total of 254 fishing hauls were sampled for the assessment of marine litter. Hauls were performed between 22 and 600 m of depth, the duration was between 30 and 60 min. All sampling was conducted during daylight. After the haul, marine litter was sorted and split from the catch. Then, according to the basis of the MEDITS protocol, litters were sorted into six different categories (plastic, rubber, metal, wood, glass and natural fiber). Thereafter, all marine litter were counted and weighed separately to the nearest 0.5 g. The results shows that the maximums of marine litter densities in the seafloor of the trawling fishing areas along Algerian coast are, respectively, 1996 item/km2 in 2016, 5164 item/km2 in 2019, 2173 item/km2 in 2021 and 7319 item/km2 in 2022. Thus, the plastic is the most abundant litter, it represent, respectively, 46% of marine litter in 2016, 67% in 2019, 69% in 2021 and 74% in 2022. Regarding the weight of the marine litter, it varies between 0.00 and 103 kg in 2016, between 0.04 and 81 kg in 2019, between 0.00 and 68 Kg in 2021 and between 0.00 and 318 kg in 2022. Thus, the maximum rate of marine litter compared to the total catch approximate, respectively, 66% in 2016, 90% in 2019, 65% in 2021 and 91% in 2022. In fact, the average loss in catch is estimated, respectively, at 7.4% in 2016, 8.4% in 2019, 5.7% in 2021 and 6.4% in 2022. However, the bathymetric and geographical variability had a significant impact on both density and weight of marine litter. Marine litter monitoring program is necessary for offering more solution proposals.

Keywords: composition, distribution, seabed, marine litter, algerian coast

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Authors: Diego A. Romero Espinosa

Abstract:

Thermal simulations are used to evaluate comfort and energy consumption of buildings. However, the performance of different urban forms cannot be assessed precisely if an environmental control system and user schedules are considered. The outcome of such analysis would lead to conclusions that combine the building use, operation, services, envelope, orientation and density of the urban fabric. The influence of these factors varies during the life cycle of a building. The orientation, as well as the surroundings, can be considered a constant during the lifetime of a building. The structure impacts the thermal inertia and has the largest lifespan of all the building components. On the other hand, the building envelope is the most frequent renovated component of a building since it has a great impact on energy performance and comfort. Building services have a shorter lifespan and are replaced regularly. With the purpose of addressing the performance, an urban form, a specific orientation, and density, a thermal simulation method were developed. The solar irradiation is taken into consideration depending on the outdoor temperature. Incoming irradiation at low temperatures has a positive impact increasing the indoor temperature. Consequently, overheating would be the combination of high outdoor temperature and high irradiation at the façade. On this basis, the indoor temperature is simulated for a specific orientation of the evaluated urban form. Thermal inertia and building envelope performance are considered additionally as the materiality of the building. The results of different thermal zones are summarized using the 'Degree day method' for cooling and heating. During the early phase of a design process for a project, such as Masterplan, conclusions regarding urban form, density and materiality can be drawn by means of this analysis.

Keywords: building envelope, density, masterplanning, urban form

Procedia PDF Downloads 128

Authors: Jitendra Pratap, Jonathan Sivyer

Abstract:

Introduction: Dual energy/Spectral CT scanning permits simultaneous acquisition of two x-ray spectra datasets and can complement radiological diagnosis by allowing tissue characterisation (e.g., uric acid vs. non-uric acid renal stones), enhancing structures (e.g. boost iodine signal to improve contrast resolution), and quantifying substances (e.g. iodine density). However, the latter showed inconsistent results between the 2 main modes of dual energy scanning (i.e. dual source vs. dual layer). Therefore, the present study aimed to determine which technology is more accurate in quantifying iodine density. Methods: Twenty vials with known concentrations of iodine solutions were made using Optiray 350 contrast media diluted in sterile water. The concentration of iodine utilised ranged from 0.1 mg/ml to 1.0mg/ml in 0.1mg/ml increments, 1.5 mg/ml to 4.5 mg/ml in 0.5mg/ml increments followed by further concentrations at 5.0 mg/ml, 7mg/ml, 10 mg/ml and 15mg/ml. The vials were scanned using Dual Energy scan mode on a Siemens Somatom Force at 80kV/Sn150kV and 100kV/Sn150kV kilovoltage pairing. The same vials were scanned using Spectral scan mode on a Philips iQon at 120kVp and 140kVp. The images were reconstructed at 5mm thickness and 5mm increment using Br40 kernel on the Siemens Force and B Filter on Philips iQon. Post-processing of the Dual Energy data was performed on vendor-specific Siemens Syngo VIA (VB40) and Philips Intellispace Portal (Ver. 12) for the Spectral data. For each vial and scan mode, the iodine concentration was measured by placing an ROI in the coronal plane. Intraclass correlation analysis was performed on both datasets. Results: The iodine concentrations were reproduced with a high degree of accuracy for Dual Layer CT scanner. Although the Dual Source images showed a greater degree of deviation in measured iodine density for all vials, the dataset acquired at 80kV/Sn150kV had a higher accuracy. Conclusion: Spectral CT scanning by the dual layer technique has higher accuracy for quantitative measurements of iodine density compared to the dual source technique.

Keywords: CT, iodine density, spectral, dual-energy

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