Search results for: triple bottom line accounting
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 4170

Search results for: triple bottom line accounting

3720 Performance Evaluation of Vertical Handover on Silom Line BTS

Authors: Silumpa Suboonsan, Suwat Pattaramalai

Abstract:

In this paper, the performance of internet usage by using Vertical Handover (VHO) between cellular network and wireless local area network (WLAN) on Silom line Bangkok Mass Transit System (BTS) is evaluated. In the evaluation model, there is the WLAN on every BTS station and there are cellular base stations along the BTS path. The maximum data rates for cellular network are 7.2, 14.4, 42, and 100Mbps and for WLAN are 54, 150, and 300Mbps. The simulation are based on users using internet, watching VDOs and browsing web pages, on the BTS train from first station to the last station (full time usage) and on the BTS train for traveling some number of stations (random time). The results shows that VHO system has throughput a lot more than using only cellular network when the data rate of WLAN is more than one of cellular network. Lastly, the number of watching HD VDO and Full HD VDO is higher on VHO system on both regular time and rush hour of BTS travelling.

Keywords: vertical handover, WLAN, cellular, silom line BTS

Procedia PDF Downloads 479
3719 On-line Control of the Natural and Anthropogenic Safety in Krasnoyarsk Region

Authors: T. Penkova, A. Korobko, V. Nicheporchuk, L. Nozhenkova, A. Metus

Abstract:

This paper presents an approach of on-line control of the state of technosphere and environment objects based on the integration of Data Warehouse, OLAP and Expert systems technologies. It looks at the structure and content of data warehouse that provides consolidation and storage of monitoring data. There is a description of OLAP-models that provide a multidimensional analysis of monitoring data and dynamic analysis of principal parameters of controlled objects. The authors suggest some criteria of emergency risk assessment using expert knowledge about danger levels. It is demonstrated now some of the proposed solutions could be adopted in territorial decision making support systems. Operational control allows authorities to detect threat, prevent natural and anthropogenic emergencies and ensure a comprehensive safety of territory.

Keywords: decision making support systems, emergency risk assessment, natural and anthropogenic safety, on-line control, territory

Procedia PDF Downloads 412
3718 Temperature Effect on Corrosion and Erosion in Transfer Line Exchange by CFD

Authors: S. Hehni Meidani Behzad, Mokhtari Karchegani Amir, Mabodi Samad

Abstract:

There are some TLE (Transfer Line Exchanger) that their lifetime reduced to 4 years instead of 30 years and after 4 years, we saw corroded area on one part of those T.L.E. that named Oval header and this happened in condition that other parts of those TLE were safe and perfect. By using of thickness measurement devices, we find that thickness reduces unusually on that part and after research and doing computer analysis with fluent software, it was recognized that on that part, we have high temperature and when this out of range temperature adds to bad quality of water, corrosion increased with high rate on that part and after more research it became obviously that it case by more excess air in furnace that located before this T.L.E. that this more air case to consuming more fuel to reach same furnace temperature so it concluded that inner coil fluid temperature increased and after received to T.L.E, this case happened and deflector condition, creep in coil and material analysis confirmed that condition.

Keywords: Transfer Line Exchanger (TLE), CFD, corrosion, erosion, tube, oval header

Procedia PDF Downloads 431
3717 New Off-Line SPE-GC-MS/MS Method for Determination of Mineral Oil Saturated Hydrocarbons/Mineral Oil Hydrocarbons in Animal Feed, Foods, Infant Formula and Vegetable Oils

Authors: Ovanes Chakoyan

Abstract:

MOH (mineral oil hydrocarbons), which consist of mineral oil saturated hydrocarbons(MOSH) and mineral oil aromatic hydrocarbons(MOAH), are present in various products such as vegetable oils, animal feed, foods, and infant formula. Contamination of foods with mineral oil hydrocarbons, particularly mineral oil aromatic hydrocarbons(MOAH), exhibiting carcinogenic, mutagenic, and hormone-disruptive effects. Identifying toxic substances among the many thousands comprising mineral oils in food samples is a difficult analytical challenge. A method based on an offline-solid phase extraction approach coupled with gas chromatography-triple quadrupole(GC-MS/MS) was developed for the determination of MOSH/MOAH in various products such as vegetable oils, animal feed, foods, and infant formula. A glass solid phase extraction cartridge loaded with 7 g of activated silica gel impregnated with 10 % silver nitrate for removal of olefins and lipids. The MOSH/MOAH fractions were eluated with hexane and hexane: dichloromethane : toluene, respectively. Each eluate was concentrated to 50 µl in toluene and injected on splitless mode into GC-MS/MS. Accuracy of the method was estimated as measurement of recovery of spiked oil samples at 2.0, 15.0, and 30.0 mg kg -1, and recoveries varied from 85 to 105 %. The method was applied to the different types of samples (sunflower meal, chocolate ships, santa milk chocolate, biscuits, infant milk, cornflakes, refined sunflower oil, crude sunflower oil), detecting MOSH up to 56 mg/kg and MOAH up to 5 mg/kg. The limit of quantification(LOQ) of the proposed method was estimated at 0.5 mg/kg and 0.3 mg/kg for MOSH and MOAH, respectively.

Keywords: MOSH, MOAH, GC-MS/MS, foods, solid phase extraction

Procedia PDF Downloads 96
3716 The Laser Line Detection for Autonomous Mapping Based on Color Segmentation

Authors: Pavel Chmelar, Martin Dobrovolny

Abstract:

Laser projection or laser footprint detection is today widely used in many fields of robotics, measurement, or electronics. The system accuracy strictly depends on precise laser footprint detection on target objects. This article deals with the laser line detection based on the RGB segmentation and the component labeling. As a measurement device was used the developed optical rangefinder. The optical rangefinder is equipped with vertical sweeping of the laser beam and high quality camera. This system was developed mainly for automatic exploration and mapping of unknown spaces. In the first section is presented a new detection algorithm. In the second section are presented measurements results. The measurements were performed in variable light conditions in interiors. The last part of the article present achieved results and their differences between day and night measurements.

Keywords: color segmentation, component labelling, laser line detection, automatic mapping, distance measurement, vector map

Procedia PDF Downloads 437
3715 Ecosystem Engineering Strengthens Bottom-Up and Weakens Top-Down Effects via Trait-Mediated Indirect Interactions

Authors: Zhiwei Zhong, Xiaofei Li, Deli Wang

Abstract:

Ecosystem engineering is a powerful force shaping community structure and ecosystem function. Yet, very little is known about the mechanisms by which engineers affect vital ecosystem processes like trophic interactions. Here, we examine the potential for a herbivore ecosystem engineer, domestic sheep, to affect trophic interactions between the web-building spider Argiope bruennichi, its grasshopper prey Euchorthippus spp., and the grasshoppers’ host plant Leymus chinensis. By integrating small- and large-scale field experiments, we demonstrate that: 1) moderate sheep grazing changed the structure of plant communities by suppressing strongly interacting forbs within a grassland matrix; 2) this change in plant community structure drove interaction modifications between the grasshoppers and their grass host plants and between grasshoppers and their spider predators, and 3) these interaction modifications were entirely mediated by plasticity in grasshopper behavior. Overall, ecosystem engineering by sheep grazing strengthened bottom-up effects and weakened top-down effects via trait-mediated interactions, resulting in a nearly two-fold increase in grasshopper densities. Interestingly, the grasshopper behavioral shifts which reduced spider per capita predation rates in the microcosms did not translate to reduced spider predation rates at the larger system scale because increased grasshopper densities offset behavioral effects at larger scales. Our findings demonstrate that 1) ecosystem engineering can strongly alter trophic interactions, 2) such effects can be driven by cryptic trait-mediated interactions, and 3) the relative importance of trait- versus density effects as measured by microcosm experiments may not reflect the importance of these processes at realistic ecological scales due to scale-dependent interactions.

Keywords: bottom-up effects, ecosystem engineering, trait-mediated indirect effects, top-down effects

Procedia PDF Downloads 361
3714 Lego Mindstorms as a Simulation of Robotic Systems

Authors: Miroslav Popelka, Jakub Nožička

Abstract:

In this paper we deal with using Lego Mindstorms in simulation of robotic systems with respect to cost reduction. Lego Mindstorms kit contains broad variety of hardware components which are required to simulate, program and test the robotics systems in practice. Algorithm programming went in development environment supplied together with Lego kit as in programming language C# as well. Algorithm following the line, which we dealt with in this paper, uses theoretical findings from area of controlling circuits. PID controller has been chosen as controlling circuit whose individual components were experimentally adjusted for optimal motion of robot tracking the line. Data which are determined to process by algorithm are collected by sensors which scan the interface between black and white surfaces followed by robot. Based on discovered facts Lego Mindstorms can be considered for low-cost and capable kit to simulate real robotics systems.

Keywords: LEGO Mindstorms, PID controller, low-cost robotics systems, line follower, sensors, programming language C#, EV3 Home Edition Software

Procedia PDF Downloads 377
3713 Effect of Corrugating Bottom Surface on Natural Convection in a Square Porous Enclosure

Authors: Khedidja Bouhadef, Imene Said Kouadri, Omar Rahli

Abstract:

In this paper numerical investigation is performed to analyze natural convection heat transfer characteristics within a wavy-wall enclosure filled with fluid-saturated porous medium. The bottom wall which has the wavy geometry is maintained at a constant high temperature, while the top wall is straight and is maintained at a constant lower temperature. The left and right walls of the enclosure are both straight and insulated. The governing differential equations are solved by Finite-volume approach and grid generation is used to transform the physical complex domain to a computational regular space. The aim is to examine flow field, temperature distribution and heat transfer evolutions inside the cavity when Darcy number, Rayleigh number and undulations number values are varied. The results mainly indicate that the heat transfer is rather affected by the permeability and Rayleigh number values since increasing these values enhance the Nusselt number; although the exchanges are not highly affected by the undulations number.

Keywords: grid generation, natural convection, porous medium, wavy wall enclosure

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3712 Internal Corrosion Rupture of a 6-in Gas Line Pipe

Authors: Fadwa Jewilli

Abstract:

A sudden leak of a 6-inch gas line pipe after being in service for one year was observed. The pipe had been designed to transport dry gas. The failure had taken place in 6 o’clock position at the stage discharge of the flow process. Laboratory investigations were conducted to find out the cause of the pipe rupture. Visual and metallographic observations confirmed that the pipe split was due to a crack initiated in circumferential and then turned into longitudinal direction. Sever wall thickness reduction was noticed on the internal pipe surface. Scanning electron microscopy observations at the fracture surface revealed features of ductile fracture mode. Corrosion product analysis showed the traces of iron carbonate and iron sulphate. The laboratory analysis resulted in the conclusion that the pipe failed due to the effect of wet fluid (condensate) caused severe wall thickness dissolution resulted in pipe could not stand the continuation at in-service working condition.

Keywords: gas line pipe, corrosion prediction ductile fracture, ductile fracture, failure analysis

Procedia PDF Downloads 87
3711 Reconfigurable Multiband Meandered Line Antenna

Authors: D. Rama Krishna, Y. Pandu Rangaiah

Abstract:

This paper presents the design of multiband reconfigurable antenna using PIN diodes for four iterations and all the four iterations have been validated by measuring return loss and pattern measurements of developed prototype antenna. The simulated and experimental data have demonstrated the concepts of a multiband reconfigurable antenna by switching OFF and ON of PIN diodes for multiple band frequencies. The technique has taken the advantage of a different number of radiating lengths with the use of PIN diode switches, each configuration resonating at multiband frequencies.

Keywords: frequency reconfigurable, meandered line multiband antenna, PIN diode, multiband frequencies

Procedia PDF Downloads 391
3710 Environmental Management Accounting Practices and Policies within the Higher Education Sector: An Exploratory Study of the University of KwaZulu Natal

Authors: Kiran Baldavoo, Mishelle Doorasamy

Abstract:

Universities have a role to play in the preservation of the environment, and the study attempted to evaluate the environmental management accounting (EMA) processes at UKZN. UKZN, a South African university, generates the same direct and indirect environmental impacts as the higher education sector worldwide. This is significant within the context of the South African environment which is constantly plagued by having to effectively manage the already scarce resources of water and energy, evident through the imposition of water and energy restrictions over the recent years. The study’s aim is to increase awareness of having a structured approach to environmental management in order to achieve the strategic environmental goals of the university. The research studied the experiences of key managers within UKZN, with the purpose of exploring the potential factors which influence the decision to adopt and apply EMA within the higher education sector. The study comprised two objectives, namely understanding the current state of accounting practices for managing major environmental costs and identifying factors influencing EMA adoption within the university. The study adopted a case study approach, comprising semi-structured interviews of key personnel involved in Management Accounting, Environmental Management, and Academic Schools within the university. Content analysis was performed on the transcribed interview data. A Theoretical Framework derived from literature was adopted to guide data collection and focus the study. Contingency and Institutional theory was the resultant basis of the derived framework. The findings of the first objective revealed that there was a distinct lack of EMA utilization within the university. There was no distinct policy on EMA, resulting in minimal environmental cost information being brought to the attention of senior management. The university embraced the principles of environmental sustainability; however, efforts to improve internal environmental accountability primarily from an accounting perspective was absent. The findings of the second objective revealed that five key barriers contributed to the lack of EMA utilization within the university. The barriers being attitudinal, informational, institutional, technological, and lack of incentives (financial). The results and findings of this study supported the use and application of EMA within the higher education sector. Participants concurred that EMA was underutilized and if implemented, would realize significant benefits for both the university and environment. Environmental management accounting is being widely acknowledged as a key management tool that can facilitate improved financial and environmental performance via the concept of enhanced environmental accountability. Historically research has been concentrated primarily on the manufacturing industry, due to it generating the greatest proportion of environmental impacts. Service industries are also an integral component of environmental management as they contribute significant environmental impacts, both direct and indirect. Educational institutions such as universities form part of the service sector and directly impact on the environment through the consumption of paper, energy, and water and solid waste generated, with the associated demands.

Keywords: environmental management accounting, environmental impacts, higher education, Southern Africa

Procedia PDF Downloads 128
3709 Influence of Power Flow Controller on Energy Transaction Charges in Restructured Power System

Authors: Manisha Dubey, Gaurav Gupta, Anoop Arya

Abstract:

The demand for power supply increases day by day in developing countries like India henceforth demand of reactive power support in the form of ancillary services provider also has been increased. The multi-line and multi-type Flexible alternating current transmission system (FACTS) controllers are playing a vital role to regulate power flow through the transmission line. Unified power flow controller and interline power flow controller can be utilized to control reactive power flow through the transmission line. In a restructured power system, the demand of such controller is being popular due to their inherent capability. The transmission pricing by using reactive power cost allocation through modified matrix methodology has been proposed. The FACTS technologies have quite costly assembly, so it is very useful to apportion the expenses throughout the restructured electricity industry. Therefore, in this work, after embedding the FACTS devices into load flow, the impact on the costs allocated to users in fraction to the transmission framework utilization has been analyzed. From the obtained results, it is clear that the total cost recovery is enhanced towards the Reactive Power flow through the different transmission line for 5 bus test system. The fair pricing policy towards reactive power can be achieved by the proposed method incorporating FACTS controller towards cost recovery of the transmission network.

Keywords: interline power flow controller, transmission pricing, unified power flow controller, cost allocation

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3708 Determinants of Multidrug-Resistant Tuberculosis in Patients Who Underwent First-Line Treatment in Addis Ababa: A Case Control Study

Authors: Selamawit Hirpa, Girmay Medhin, Belaineh Girma, Muluken Melese, Alemayehu Mekonen, Pedro Suarez, Gobena Ameni

Abstract:

Worldwide, there were 650,000 multi-drug resistant tuberculosis (MDR-TB) cases in 2010. Ethiopia is 15th among the 27 MDR-TB high-burden countries. A case control study was conducted at St. Peter Hospital and five health centers in Addis Ababa. Cases were MDR-TB patients who were in treatment at St. Peter Hospital during the study period. Controls were patients who were on first-line anti-TB treatment and were registered as cured or having completed treatment in the period 9 April 2009– 28 February 2010, in five health centers. A structured interview questionnaire was used to assess factors that could potentially be associated with the occurrence of MDR-TB. Factors that were significantly associated with MDR-TB: drug side effects during first-line treatment (adjusted odds ratio (AOR): 4.5, 95% CI; 1.9 - 10.5); treatment not directly observed by a health worker (AOR = 11.7, 95% CI; 4–34.3); and retreatment with the Category II regimen (P = 0.000).

Keywords: adherence to TB treatment, MDR-TB, TB treatment, TB treatment regimens

Procedia PDF Downloads 509
3707 A Double Ended AC Series Arc Fault Location Algorithm Based on Currents Estimation and a Fault Map Trace Generation

Authors: Edwin Calderon-Mendoza, Patrick Schweitzer, Serge Weber

Abstract:

Series arc faults appear frequently and unpredictably in low voltage distribution systems. Many methods have been developed to detect this type of faults and commercial protection systems such AFCI (arc fault circuit interrupter) have been used successfully in electrical networks to prevent damage and catastrophic incidents like fires. However, these devices do not allow series arc faults to be located on the line in operating mode. This paper presents a location algorithm for series arc fault in a low-voltage indoor power line in an AC 230 V-50Hz home network. The method is validated through simulations using the MATLAB software. The fault location method uses electrical parameters (resistance, inductance, capacitance, and conductance) of a 49 m indoor power line. The mathematical model of a series arc fault is based on the analysis of the V-I characteristics of the arc and consists basically of two antiparallel diodes and DC voltage sources. In a first step, the arc fault model is inserted at some different positions across the line which is modeled using lumped parameters. At both ends of the line, currents and voltages are recorded for each arc fault generation at different distances. In the second step, a fault map trace is created by using signature coefficients obtained from Kirchhoff equations which allow a virtual decoupling of the line’s mutual capacitance. Each signature coefficient obtained from the subtraction of estimated currents is calculated taking into account the Discrete Fast Fourier Transform of currents and voltages and also the fault distance value. These parameters are then substituted into Kirchhoff equations. In a third step, the same procedure described previously to calculate signature coefficients is employed but this time by considering hypothetical fault distances where the fault can appear. In this step the fault distance is unknown. The iterative calculus from Kirchhoff equations considering stepped variations of the fault distance entails the obtaining of a curve with a linear trend. Finally, the fault distance location is estimated at the intersection of two curves obtained in steps 2 and 3. The series arc fault model is validated by comparing current registered from simulation with real recorded currents. The model of the complete circuit is obtained for a 49m line with a resistive load. Also, 11 different arc fault positions are considered for the map trace generation. By carrying out the complete simulation, the performance of the method and the perspectives of the work will be presented.

Keywords: indoor power line, fault location, fault map trace, series arc fault

Procedia PDF Downloads 140
3706 A Constructivist Approach and Tool for Autonomous Agent Bottom-up Sequential Learning

Authors: Jianyong Xue, Olivier L. Georgeon, Salima Hassas

Abstract:

During the initial phase of cognitive development, infants exhibit amazing abilities to generate novel behaviors in unfamiliar situations, and explore actively to learn the best while lacking extrinsic rewards from the environment. These abilities set them apart from even the most advanced autonomous robots. This work seeks to contribute to understand and replicate some of these abilities. We propose the Bottom-up hiErarchical sequential Learning algorithm with Constructivist pAradigm (BEL-CA) to design agents capable of learning autonomously and continuously through interactions. The algorithm implements no assumption about the semantics of input and output data. It does not rely upon a model of the world given a priori in the form of a set of states and transitions as well. Besides, we propose a toolkit to analyze the learning process at run time called GAIT (Generating and Analyzing Interaction Traces). We use GAIT to report and explain the detailed learning process and the structured behaviors that the agent has learned on each decision making. We report an experiment in which the agent learned to successfully interact with its environment and to avoid unfavorable interactions using regularities discovered through interaction.

Keywords: cognitive development, constructivist learning, hierarchical sequential learning, self-adaptation

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3705 PNIPAAm-MAA Nanoparticles as Delivery Vehicles for Curcumin Against MCF-7 Breast Cancer Cells

Authors: H. Tayefih, F. farajzade ahari, F. Zarghami, V. Zeighamian, N. Zarghami, Y. Pilehvar-soltanahmadi

Abstract:

Breast cancer is the most frequently occurring cancer among women throughout the world. Natural compounds such as curcumin hold promise to treat a variety of cancers including breast cancer. However, curcumin's therapeutic application is limited, due to its rapid degradation and poor aqueous solubility. On the other hand, previous studies have stated that drug delivery using nanoparticles might improve the therapeutic response to anticancer drugs. Poly (N-isopropylacrylamide-co-methacrylic acid) (PNIPAAm–MAA) is one of the hydrogel copolymers utilized in the drug delivery system for cancer therapy. The aim of this study was to examine the cytotoxic potential of curcumin encapsulated within the NIPAAm-MAA nanoparticle, on the MCF-7 breast cancer cell line. In this work, polymeric nanoparticles were synthesized through the free radical mechanism, and curcumin was encapsulated into NIPAAm-MAA nanoparticles. Then, the cytotoxic effect of curcumin-loaded NIPAAm-MAA on the MCF-7 breast cancer cell line was measured by MTT assays. The evaluation of the results showed that curcumin-loaded NIPAAm-MAA has more cytotoxic effect on the MCF-7 cell line and efficiently inhibited the growth of the breast cancer cell population, compared with free curcumin. In conclusion, this study indicates that curcumin-loaded NIPAAm-MAA suppresses the growth of the MCF-7 cell line. Overall, it is concluded that encapsulating curcumin into the NIPAAm-MAA copolymer could open up new avenues for breast cancer treatment.

Keywords: PNIPAAm-MAA, breast cancer, curcumin, drug delivery

Procedia PDF Downloads 377
3704 Optical Assessment of Marginal Sealing Performance around Restorations Using Swept-Source Optical Coherence Tomography

Authors: Rima Zakzouk, Yasushi Shimada, Yasunori Sumi, Junji Tagami

Abstract:

Background and purpose: The resin composite has become the main material for the restorations of caries in recent years due to aesthetic characteristics, especially with the development of the adhesive techniques. The quality of adhesion to tooth structures is depending on an exchange process between inorganic tooth material and synthetic resin and a micromechanical retention promoted by resin infiltration in partially demineralized dentin. Optical coherence tomography (OCT) is a noninvasive diagnostic method for obtaining cross-sectional images that produce high-resolution of the biological tissue at the micron scale. The aim of this study was to evaluate the gap formation at adhesive/tooth interface of two-step self-etch adhesives that are preceded with or without phosphoric acid pre-etching in different regions of teeth using SS-OCT. Materials and methods: Round tapered cavities (2×2 mm) were prepared in cervical part of bovine incisors teeth and divided into 2 groups (n=10): first group self-etch adhesive (Clearfil SE Bond) was applied for SE group and second group treated with acid etching before applying the self-etch adhesive for PA group. Subsequently, both groups were restored with Estelite Flow Quick Flowable Composite Resin and observed under OCT. Following 5000 thermal cycles, the same section was obtained again for each cavity using OCT at 1310-nm wavelength. Scanning was repeated after two months to monitor the gap progress. Then the gap length was measured using image analysis software, and the statistics analysis were done between both groups using SPSS software. After that, the cavities were sectioned and observed under Confocal Laser Scanning Microscope (CLSM) to confirm the result of OCT. Results: Gaps formed at the bottom of the cavity was longer than the gap formed at the margin and dento-enamel junction in both groups. On the other hand, pre-etching treatment led to damage the DEJ regions creating longer gap. After 2 months the results showed almost progress in the gap length significantly at the bottom regions in both groups. In conclusions, phosphoric acid etching treatment did not reduce the gap lrngth in most regions of the cavity. Significance: The bottom region of tooth was more exposed to gap formation than margin and DEJ regions, The DEJ damaged with phosphoric acid treatment.

Keywords: optical coherence tomography, self-etch adhesives, bottom, dento enamel junction

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3703 International Comparative Study of International Financial Reporting Standards Adoption and Earnings Quality: Effects of Differences in Accounting Standards, Industry Category, and Country Characteristics

Authors: Ichiro Mukai

Abstract:

The purpose of this study is to investigate whether firms applying International Financial Reporting Standards (IFRS), provide high-quality and comparable earnings information that is useful for decision making of information users relative to firms applying local Generally Accepted Accounting Principles (GAAP). Focus is placed on the earnings quality of listed firms in several developed countries: Australia, Canada, France, Germany, Japan, the United Kingdom (UK), and the United States (US). Except for Japan and the US, the adoption of IFRS is mandatory for listed firms in these countries. In Japan, the application of IFRS is allowed for specific listed firms. In the US, the foreign firms listed on the US securities market are permitted to apply IFRS but the listed domestic firms are prohibited from doing so. In this paper, the differences in earnings quality are compared between firms applying local GAAP and those applying IFRS in each country and industry category, and the reasons of differences in earnings quality are analyzed using various factors. The results show that, although the earnings quality of firms applying IFRS is higher than that of firms applying local GAAP, this varies with country and industry category. Thus, even if a single set of global accounting standards is used for all listed firms worldwide, it is difficult to establish comparability of financial information among global firms. These findings imply that various circumstances surrounding firms, industries, and countries etc. influence business operations and affect the differences in earnings quality.

Keywords: accruals, earnings quality, IFRS, information comparability

Procedia PDF Downloads 175
3702 Investigation of the Grain-Boundary Segregation Transition in the Binary Fe-C Alloy

Authors: Végh Ádám, Mekler Csaba, Dezső András, Szabó Dávid, Stomp Dávid, Kaptay György

Abstract:

Grain boundary segregation transition (GBST) has been calculated by a thermodynamic model in binary alloys. The method is used on cementite (Fe3C) segregation in base-centered cubic (ferrite) iron (Fe) in the Fe-C binary system. The GBST line is shown in the Fe3C lacking part of the phase diagram with high solvent (Fe) concentration. At a lower solute content (C) or at higher temperature the grain boundary is composed mostly of the solvent atoms (Fe). On higher concentration compared to the GBST line or at lower temperature a phase transformation occurs at the grain boundary, the latter mostly composed of the associates (Fe3C). These low-segregation and high-segregation states are first order interfacial phase transitions of the grain boundary and can be transformed into each other reversibly. These occur when the GBST line is crossed by changing the bulk composition or temperature.

Keywords: GBST, cementite, segregation, Fe-C alloy

Procedia PDF Downloads 589
3701 Microfluidic Method for Measuring Blood Viscosity

Authors: Eunseop Yeom

Abstract:

Many cardiovascular diseases, such as thrombosis and atherosclerosis, can change biochemical molecules in plasma and red blood cell. These alterations lead to excessive increase of blood viscosity contributing to peripheral vascular diseases. In this study, a simple microfluidic-based method is used to measure blood viscosity. Microfluidic device is composed of two parallel side channels and a bridge channel. To estimate blood viscosity, blood samples and reference fluid are separately delivered into each inlet of two parallel side channels using pumps. An interfacial line between blood samples and reference fluid occurs by blocking the outlet of one side-channel. Since width for this interfacial line is determined by pressure ratio between blood and reference flows, blood viscosity can be estimated by measuring width for this interfacial line. This microfluidic-based method can be used for evaluating variations in the viscosity of animal models with cardiovascular diseases under flow conditions.

Keywords: blood viscosity, microfluidic chip, pressure, shear rate

Procedia PDF Downloads 375
3700 Comparative Study of Mutations Associated with Second Line Drug Resistance and Genetic Background of Mycobacterium tuberculosis Strains

Authors: Syed Beenish Rufai, Sarman Singh

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Background: Performance of Genotype MTBDRsl (Hain Life science GmbH Germany) for detection of mutations associated with second-line drug resistance is well known. However, less evidence regarding the association of mutations and genetic background of strains is known which, in the future, is essential for clinical management of anti-tuberculosis drugs in those settings where the probability of particular genotype is predominant. Material and Methods: During this retrospective study, a total of 259 MDR-TB isolates obtained from pulmonary TB patients were tested for second-line drug susceptibility testing (DST) using Genotype MTBDRsl VER 1.0 and compared with BACTEC MGIT-960 as a reference standard. All isolates were further characterized using spoligotyping. The spoligo patterns obtained were compared and analyzed using SITVIT_WEB. Results: Of total 259 MDR-TB isolates which were screened for second-line DST by Genotype MTBDRsl, mutations were found to be associated with gyrA, rrs and emb genes in 82 (31.6%), 2 (0.8%) and 90 (34.7%) isolates respectively. 16 (6.1%) isolates detected mutations associated with both FQ as well as to AG/CP drugs (XDR-TB). No mutations were detected in 159 (61.4%) isolates for corresponding gyrA and rrs genes. Genotype MTBDRsl showed a concordance of 96.4% for detection of sensitive isolates in comparison with second-line DST by BACTEC MGIT-960 and 94.1%, 93.5%, 60.5% and 50% for detection of XDR-TB, FQ, EMB, and AMK/CAP respectively. D94G was the most prevalent mutation found among (38 (46.4%)) OFXR isolates (37 FQ mono-resistant and 1 XDR-TB) followed by A90V (23 (28.1%)) (17 FQ mono-resistant and 6 XDR-TB). Among AG/CP resistant isolates A1401G was the most frequent mutation observed among (11 (61.1%)) isolates (2 AG/CP mono-resistant isolates and 9 XDR-TB isolates) followed by WT+A1401G (6 (33.3%)) and G1484T (1 (5.5%)) respectively. On spoligotyping analysis, Beijing strain (46%) was found to be the most predominant strain among pre-XDR and XDR TB isolates followed by CAS (30%), X (6%), Unique (5%), EAI and T each of 4%, Manu (3%) and Ural (2%) respectively. Beijing strain was found to be strongly associated with D94G (47.3%) and A90V mutations by (47.3%) and 34.8% followed by CAS strain by (31.6%) and 30.4% respectively. However, among AG/CP resistant isolates, only Beijing strain was found to be strongly associated with A1401G and WT+A1401G mutations by 54.5% and 50% respectively. Conclusion: Beijing strain was found to be strongly associated with the most prevalent mutations among pre-XDR and XDR TB isolates. Acknowledgments: Study was supported with Grant by All India Institute of Medical Sciences, New Delhi reference No. P-2012/12452.

Keywords: tuberculosis, line probe assay, XDR TB, drug susceptibility

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3699 Improving Productivity in a Glass Production Line through Applying Principles of Total Productive Maintenance (TPM)

Authors: Omar Bataineh

Abstract:

Total productive maintenance (TPM) is a principle-based method that aims to get a high-level production with no breakdowns, no slow running and no defects. Key principles of TPM were applied in this work to improve the performance of the glass production line at United Beverage Company in Kuwait, which is producing bottles of soft drinks. Principles such as 5S as a foundation for TPM implementation, developing a program for equipment management, Cause and Effect Analysis (CEA), quality improvement, training and education of employees were employed. After the completion of TPM implementation, it was possible to increase the Overall Equipment Effectiveness (OEE) from 23% to 40%.

Keywords: OEE, TPM, FMEA, CEA

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3698 Using Lean-Six Sigma Philosophy to Enhance Revenues and Improve Customer Satisfaction: Case Studies from Leading Telecommunications Service Providers in India

Authors: Senthil Kumar Anantharaman

Abstract:

Providing telecommunications based network services in developing countries like India which has a population of 1.5 billion people, so that these services reach every individual, is one of the greatest challenges the country has been facing in its journey towards economic growth and development. With growing number of telecommunications service providers in the country, a constant challenge that has been faced by these providers is in providing not only quality but also delightful customer experience while simultaneously generating enhanced revenues and profits. Thus, the role played by process improvement methodologies like Six Sigma cannot be undermined and specifically in telecom service provider based operations, it has provided substantial benefits. Therefore, it advantages are quite comparable to its applications and advantages in other sectors like manufacturing, financial services, information technology-based services and Healthcare services. One of the key reasons that this methodology has been able to reap great benefits in telecommunications sector is that this methodology has been combined with many of its competing process improvement techniques like Theory of Constraints, Lean and Kaizen to give the maximum benefit to the service providers thereby creating a winning combination of organized process improvement methods for operational excellence thereby leading to business excellence. This paper discusses about some of the key projects and areas in the end to end ‘Quote to Cash’ process at big three Indian telecommunication companies that have been highly assisted by applying Six Sigma along with other process improvement techniques. While the telecommunication companies which we have considered, is primarily in India and run by both private operators and government based setups, the methodology can be applied equally well in any other part of developing countries around the world having similar context. This study also compares the enhanced revenues that can arise out of appropriate opportunities in emerging market scenarios, that Six Sigma as a philosophy and methodology can provide if applied with vigour and robustness. Finally, the paper also comes out with a winning framework in combining Six Sigma methodology with Kaizen, Lean and Theory of Constraints that will enhance both the top-line as well as the bottom-line while providing the customers a delightful experience.

Keywords: emerging markets, lean, process improvement, six sigma, telecommunications, theory of constraints

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3697 The Role of University in High-Level Human Capital Cultivation in China’s West Greater Bay Area

Authors: Rochelle Yun Ge

Abstract:

University has played an active role in the country’s development in China. There has been an increasing research interest on the development of higher education cooperation, talent cultivation and attraction, and innovation in the regional development. The Triple Helix model, which indicates that regional innovation and development can be engendered by collaboration among university, industry and government, is often adopted as research framework. The research using triple helix model emphasizes the active and often leading role of university in knowledge-based economy. Within this framework, universities are conceptualized as key institutions of knowledge production, transmission and transference potentially making critical contributions to regional development. Recent research almost uniformly consistent in indicating the high-level research labours (i.e., doctoral, post-doctoral researchers and academics) as important actors in the innovation ecosystem with their cross-geographical human capital and resources presented. In 2019, the development of the Guangdong-Hong Kong-Macao Greater Bay Area (GBA) was officially launched as an important strategy by the Chinese government to boost the regional development of the Pearl River Delta and to support the realization of “One Belt One Road” strategy. Human Capital formation is at the center of this plan. One of the strategic goals of the GBA development is set to evolve into an international educational hub and innovation center with high-level talents. A number of policies have been issued to attract and cultivate human resources in different GBA cities, in particular for the high-level R&D (research and development) talents such as doctoral and post-doctoral researchers. To better understand the development of high-level talents hub in the GBA, more empirical considerations should be given to explore the approaches of talents cultivation and attraction in the GBA. What remains to explore is the ways to better attract, train, support and retain these talents in the cross-systems context. This paper aims to investigate the role of university in human capital development under China’s national agenda of GBA integration through the lens of universities and actors. Two flagship comprehensive universities are selected to be the cases and 30 interviews with university officials, research leaders, post-doctors and doctoral candidates are used for analysis. In particular, we look at in what ways have universities aligned their strategies and practices to the Chinese government’s GBA development strategy? What strategies and practices have been developed by universities for the cultivation and attraction of high-level research labor? And what impacts the universities have made for the regional development? The main arguments of this research highlights the specific ways in which universities in smaller sub-regions can collaborate in high-level human capital formation and the role policy can play in facilitating such collaborations.

Keywords: university, human capital, regional development, triple-helix model

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3696 Metal Layer Based Vertical Hall Device in a Complementary Metal Oxide Semiconductor Process

Authors: Se-Mi Lim, Won-Jae Jung, Jin-Sup Kim, Jun-Seok Park, Hyung-Il Chae

Abstract:

This paper presents a current-mode vertical hall device (VHD) structure using metal layers in a CMOS process. The proposed metal layer based vertical hall device (MLVHD) utilizes vertical connection among metal layers (from M1 to the top metal) to facilitate hall effect. The vertical metal structure unit flows a bias current Ibias from top to bottom, and an external magnetic field changes the current distribution by Lorentz force. The asymmetric current distribution can be detected by two differential-mode current outputs on each side at the bottom (M1), and each output sinks Ibias/2 ± Ihall. A single vertical metal structure generates only a small amount of hall effect of Ihall due to the short length from M1 to the top metal as well as the low conductivity of the metal, and a series connection between thousands of vertical structure units can solve the problem by providing NxIhall. The series connection between two units is another vertical metal structure flowing current in the opposite direction, and generates negative hall effect. To mitigate the negative hall effect from the series connection, the differential current outputs at the bottom (M1) from one unit merges on the top metal level of the other unit. The proposed MLVHD is simulated in a 3-dimensional model simulator in COMSOL Multiphysics, with 0.35 μm CMOS process parameters. The simulated MLVHD unit size is (W) 10 μm × (L) 6 μm × (D) 10 μm. In this paper, we use an MLVHD with 10 units; the overall hall device size is (W) 10 μm × (L)78 μm × (D) 10 μm. The COMSOL simulation result is as following: the maximum hall current is approximately 2 μA with a 12 μA bias current and 100mT magnetic field; This work was supported by Institute for Information & communications Technology Promotion(IITP) grant funded by the Korea government(MSIP) (No.R7117-16-0165, Development of Hall Effect Semiconductor for Smart Car and Device).

Keywords: CMOS, vertical hall device, current mode, COMSOL

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3695 Dynamic Analysis of Transmission Line Towers

Authors: L. Srikanth, D. Neelima Satyam

Abstract:

The transmission line towers are one of the important life line structures in the distribution of power from the source to the various places for several purposes. The predominant external loads which act on these towers are wind and earthquake loads. In this present study tower is analyzed using Indian Standards IS: 875:1987 (Wind Load), IS: 802:1995 (Structural Steel), IS:1893:2002 (Earthquake) and dynamic analysis of tower has been performed considering ground motion of 2001 Bhuj Earthquake (India). The dynamic analysis was performed considering a tower system consisting two towers spaced 800m apart and 35m height each. This analysis has been performed using numerical time stepping finite difference method which is central difference method were employed by a developed MATLAB program to get the normalized ground motion parameters includes acceleration, frequency, velocity which are important in designing the tower. The tower is analyzed using response spectrum analysis.

Keywords: response spectra, dynamic analysis, central difference method, transmission tower

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3694 On-Line Impulse Buying and Cognitive Dissonance: The Moderating Role of the Positive Affective State

Authors: G. Mattia, A. Di Leo, L. Principato

Abstract:

The purchase impulsiveness is preceded by a lack of self-control: consequently, it is legitimate to believe that a consumer with a low level of self-control can result in a higher probability of cognitive dissonance. Moreover, the process of purchase is influenced by the pre-existing affective state in a considerable way. With reference to on-line purchases, digital behavior cannot be merely ascribed to the rational sphere, given the speed and ease of transactions and the hedonistic dimension of purchases. To our knowledge, this research is among the first cases of verification of the effect of moderation exerted by the positive affective state in the on-line impulse purchase of products with a high expressive value such as a smartphone on the occurrence of cognitive dissonance. To this aim, a moderation analysis was conducted on a sample of 212 impulsive millennials buyers. Three scales were adopted to measure the constructs of interest: IBTS for impulsivity, PANAS for the affective state, Sweeney for cognitive dissonance. The analysis revealed that positive affective state does not affect the onset of cognitive dissonance.

Keywords: cognitive dissonance, impulsive buying, online shopping, online consumer behavior

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3693 Top-Down and Bottom-up Effects in Rhizosphere-Plant-Aphid Interactions

Authors: Anas Cherqui, Audrey Pecourt, Manuella Catterou, Candice Mazoyon, Hervé Demailly, Vivien Sarazin, Frédéric Dubois, Jérôme Duclercq

Abstract:

Aphids are pests that can cause severe yield losses in field crops. Chemical control is currently widely used to control aphids, but this method is increasingly controversial. The pea is able to recruit bacteria that are beneficial to its development, growth and health. However, the effects of this microbial recruitment on plant-insect interactions have generally been underestimated. This study investigated the interactions between Pisum sativum, key bacteria of pea rhizosphere (Rhizobium and Sphingomonas species) and the pea aphid, Acyrthosiphon pisum. We assessed the bottom-up effects of single and combined bacterial inoculations on pea plant health and subsequent aphid performance, as well as the top-down effects of aphid infestation on soil functionality. The presence of S. sediminicola or S. daechungensis limited the fecundity of the pea aphid without strongly affecting its feeding behaviour. Nevertheless, these bacteria limited the effect of A. pisum on the plant phenotype. In addition, the aphid infestation decreased the soil functionality, suggesting a potential strategy to hinder the recruitment of beneficial microorganisms.

Keywords: Acyrthosiphon pisum, Pisum sativum, Sphingomonas, rhizobium, EPG, productivity

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3692 Numerical Simulation of Unsteady Natural Convective Nanofluid Flow within a Trapezoidal Enclosure Using Meshfree Method

Authors: S. Nandal, R. Bhargava

Abstract:

The paper contains a numerical study of the unsteady magneto-hydrodynamic natural convection flow of nanofluids within a symmetrical wavy walled trapezoidal enclosure. The length and height of enclosure are both considered equal to L. Two-phase nanofluid model is employed. The governing equations of nanofluid flow along with boundary conditions are non-dimensionalized and are solved using one of Meshfree technique (EFGM method). Meshfree numerical technique does not require a predefined mesh for discretization purpose. The bottom wavy wall of the enclosure is defined using a cosine function. Element free Galerkin method (EFGM) does not require the domain. The effects of various parameters namely time t, amplitude of bottom wavy wall a, Brownian motion parameter Nb and thermophoresis parameter Nt is examined on rate of heat and mass transfer to get a visualization of cooling and heating effects. Such problems have important applications in heat exchangers or solar collectors, as wavy walled enclosures enhance heat transfer in comparison to flat walled enclosures.

Keywords: heat transfer, meshfree methods, nanofluid, trapezoidal enclosure

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3691 Thermal Performance Investigation on Cross V-Shape Solar Air Collectors

Authors: Xi Luo, Xu Ji, Yunfeng Wang, Guoliang Li, Chongqiang Yan, Ming Li

Abstract:

Two different kinds of cross V-shape solar air collectors are designed and constructed. In the transverse cross V-shape collector, the V-shape bottom plate is along the air flow direction and the absorbing plate is perpendicular to the air flow direction. In the lengthway cross V-shape collector, the V-shape absorbing plate is along the air flow direction and the bottom plate is perpendicular to the air flow direction. Based on heat balance, the mathematical model is built to evaluate their performances. These thermal performances of the two cross V-shape solar air collectors and an extra traditional flat-plate solar air collector are characterized under various operating conditions by experiments. The experimental results agree well with the calculation values. The experimental results prove that the thermal efficiency of transverse cross V-shape collector precedes that of others. The air temperature at any point along the flow direction of the transverse cross V-shape collector is higher than that of the lengthway cross V-shape collector. For the transverse cross V-shape collector, the most effective length of flow channel is 0.9m. For the lengthway cross V-shape collector, a longer flow channel is necessary to achieve a good thermal performance.

Keywords: cross v-shape, performance, solar air collector, thermal efficiency

Procedia PDF Downloads 319