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9679 The Communication of Audit Report: Key Audit Matters in United Kingdom
Authors: L. Sierra, N. Gambetta, M. A. Garcia-Benau, M. Orta
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Financial scandals and financial crisis have led to an international debate on the value of auditing. In recent years there have been significant legislative reforms aiming to increase markets’ confidence in audit services. In particular, there has been a significant debate on the need to improve the communication of auditors with audit reports users as a way to improve its informative value and thus, to improve audit quality. The International Auditing and Assurance Standards Board (IAASB) has proposed changes to the audit report standards. The International Standard on Auditing 701, Communicating Key Audit Matters (KAM) in the Independent Auditor's Report, has introduced new concepts that go beyond the auditor's opinion and requires to disclose the risks that, from the auditor's point of view, are more significant in the audited company information. Focusing on the companies included in the Financial Times Stock Exchange 100 index, this study aims to focus on the analysis of the determinants of the number of KAM disclosed by the auditor in the audit report and moreover, the analysis of the determinants of the different type of KAM reported during the period 2013-2015. To test the hypotheses in the empirical research, two different models have been used. The first one is a linear regression model to identify the client’s characteristics, industry sector and auditor’s characteristics that are related to the number of KAM disclosed in the audit report. Secondly, a logistic regression model is used to identify the determinants of the number of each KAM type disclosed in the audit report; in line with the risk-based approach to auditing financial statements, we categorized the KAM in 2 groups: Entity-level KAM and Accounting-level KAM. Regarding the auditor’s characteristics impact on the KAM disclosure, the results show that PwC tends to report a larger number of KAM while KPMG tends to report less KAM in the audit report. Further, PwC reports a larger number of entity-level risk KAM while KPMG reports less account-level risk KAM. The results also show that companies paying higher fees tend to have more entity-level risk KAM and less account-level risk KAM. The materiality level is positively related to the number of account-level risk KAM. Additionally, these study results show that the relationship between client’s characteristics and number of KAM is more evident in account-level risk KAM than in entity-level risk KAM. A highly leveraged company carries a great deal of risk, but due to this, they are usually subject to strong capital providers monitoring resulting in less account-level risk KAM. The results reveal that the number of account-level risk KAM is strongly related to the industry sector in which the company operates assets. This study helps to understand the UK audit market, provides information to auditors and finally, it opens new research avenues in the academia.Keywords: FTSE 100, IAS 701, key audit matters, auditor’s characteristics, client’s characteristics
Procedia PDF Downloads 2329678 Formulation of Optimal Shifting Sequence for Multi-Speed Automatic Transmission
Authors: Sireesha Tamada, Debraj Bhattacharjee, Pranab K. Dan, Prabha Bhola
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The most important component in an automotive transmission system is the gearbox which controls the speed of the vehicle. In an automatic transmission, the right positioning of actuators ensures efficient transmission mechanism embodiment, wherein the challenge lies in formulating the number of actuators associated with modelling a gearbox. Data with respect to actuation and gear shifting sequence has been retrieved from the available literature, including patent documents, and has been used in this proposed heuristics based methodology for modelling actuation sequence in a gear box. This paper presents a methodological approach in designing a gearbox for the purpose of obtaining an optimal shifting sequence. The computational model considers factors namely, the number of stages and gear teeth as input parameters since these two are the determinants of the gear ratios in an epicyclic gear train. The proposed transmission schematic or stick diagram aids in developing the gearbox layout design. The number of iterations and development time required to design a gearbox layout is reduced by using this approach.Keywords: automatic transmission, gear-shifting, multi-stage planetary gearbox, rank ordered clustering
Procedia PDF Downloads 3259677 Investigation on Fischer-Tropsch Synthesis over Cobalt-Gadolinium Catalyst
Authors: Jian Huang, Weixin Qian, Haitao Zhang, Weiyong Ying
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Cobalt-gadolinium catalyst for Fischer-Tropsch synthesis was prepared by impregnation method with commercial silica gel, and its texture properties were characterized by BET, XRD, and TPR. The catalytic performance of the catalyst was tested in a fixed bed reactor. The results showed that the addition of gadolinium to the cobalt catalyst might decrease the size of cobalt particles, and increased the dispersion of catalytic active cobalt phases. The carbon number distributions for the catalysts was calculated by ASF equation.Keywords: Fischer-Tropsch synthesis, cobalt-based catalysts, gadolinium, carbon number distributions
Procedia PDF Downloads 3819676 Pakistan’s Taxation System: A Critical Appraisal
Authors: Khalid Javed, Rashid Mahmood
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The constitution empowers the Federal Government to collect taxes on income other than agricultural income, taxes on capital value, customs, excise duties and sales taxes. The Central Board of Revenue (CBR) and its subordinate departments administer the tax system. Each of the three principal taxes has a different history and different set of issues. For a large number of income tax payers the core of the business process is pre-audit and assessment by a tax official. This process gives considerable discretion to tax officials, with potential for abuse. Moreover, this process is also not tenable as the number of taxpayers increase. The report is focused on a total overhaul of the process and organization of income tax. Sales tax is recent and its process and organization is adjusted to the needs of an expanding tax base. These are based on self-assessment and selective audit. Similarly, in customs the accent is on accelerating and broadening the changes begun in recent years. Before long, central excise will be subsumed in sales tax. During the nineties, despite many changes in the tax regime and introduction of withholding and presumptive taxes, Federal Government tax to GDP ratio has varied narrowly around eleven percent. The tax base has grown but still remains narrow and skewed. The number of income tax filers is around one million.Keywords: central board of revenue, GDP, sale tax, income tax
Procedia PDF Downloads 4479675 A Method Development for Improving the Efficiency of Solid Waste Collection System Using Network Analyst
Authors: Dhvanidevi N. Jadeja, Daya S. Kaul, Anurag A. Kandya
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Municipal Solid Waste (MSW) collection in a city is performed in less effective manner which results in the poor management of the environment and natural resources. Municipal corporation does not possess efficient waste management and recycling programs because of the complex task involving many factors. Solid waste collection system depends upon various factors such as manpower, number and size of vehicles, transfer station size, dustbin size and weight, on-road traffic, and many others. These factors affect the collection cost, energy and overall municipal tax for the city. Generally, different types of waste are scattered throughout the city in a heterogeneous way that poses changes for efficient collection of solid waste. Efficient waste collection and transportation strategy must be effectively undertaken which will include optimization of routes, volume of waste, and manpower. Being these optimized, the overall cost can be reduced as the fuel and energy requirements would be less and also the municipal waste taxes levied will be less. To carry out the optimization study of collection system various data needs to be collected from the Ahmedabad municipal corporation such as amount of waste generated per day, number of workers, collection schedule, road maps, number of transfer station, location of transfer station, number of equipment (tractors, machineries), number of zones, route of collection etc. The ArcGis Network Analyst is introduced for the best routing identification applied in municipal waste collection. The simulation consists of scenarios of visiting loading spots in the municipality of Ahmedabad, considering dynamic factors like network traffic changes, closed roads due to natural or technical causes. Different routes were selected in a particular area of Ahmedabad city, and present routes were optimized to reduce the length of the routes, by using ArcGis Network Analyst. The result indicates up to 35% length minimization in the routes.Keywords: collection routes, efficiency, municipal solid waste, optimization
Procedia PDF Downloads 1369674 Thermal Analysis for Darcy Forchheimer Effect with Hybrid Ferro Fluid Flow
Authors: Behzad Ali Khan, M. Zubair Akbar Qureshi
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The article analyzes the Darcy Forchheimer 2D Hybrid ferrofluid. The flow of a Hybrid ferrofluid is made due to an unsteady porous channel. The classical liquid water is treated as a based liquid. The flow in the permeable region is characterized by the Darcy-Forchheimer relation. Heat transfer phenomena are studied during the flow. The transformation of a partial differential set of equations into a strong ordinary differential frame is formed through appropriate variables. The numerical Shooting Method is executed for solving the simplified set of equations. In addition, a numerical analysis (ND-Solve) is utilized for the convergence of the applied technique. The influence of some flow model quantities like Pr (Prandtle number), r (porous medium parameter), F (Darcy-porous medium parameter), Re (Reynolds number), Pe (Peclet number) on velocity and temperature field are scrutinized and studied through sketches. Certain physical factors like f ''(η) (skin friction coefficient) and θ^'(η) (rate of heat transfer) are first derived and then presented through tables.Keywords: darcy forcheimer, hybrid ferro fluid, porous medium, porous channel
Procedia PDF Downloads 1749673 A Descriptive Study of the Mineral Content of Conserved Forage Fed to Horses in the United Kingdom, Ireland, and France
Authors: Louise Jones, Rafael De Andrade Moral, John C. Stephens
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Background: Minerals are an essential component of correct nutrition. Conserved hay/haylage is an important component of many horse's diets. Variations in the mineral content of conserved forage should be considered when assessing dietary intake. Objectives: This study describes the levels and differences in 15 commonly analysed minerals in conserved forage fed to horses in the United Kingdom (UK), Ireland (IRL), and France (FRA). Methods: Hay (FRA n=92, IRL n=168, UK n=152) and haylage samples (UK n=287, IRL n=49) were collected during 2017-2020. Mineral analysis was undertaken using inductively coupled plasma-mass spectrometry (ICP-MS). Statistical analysis was performed using beta regression, Gaussian, or gamma models, depending on the nature of the response variable. Results: There are significant differences in the mineral content of the UK, IRL, and FRA conserved forage samples. FRA hay samples had a significantly higher (p < 0.05) levels of Sulphur (0.16 ± 0.0051 %), Calcium (0.56 ± 0.0342%), Magnesium (0.16 ± 0.0069 mg/ kg DM), Iron (194 ± 23.0 mg/kg DM), Cobalt (0.21 ± 0.0244 mg/kg DM) and Copper (4.94 ± 0.196 mg/kg DM) content compared to hay from the other two countries. UK hay samples had significantly less (p < 0.05) Selenium (0.07 ± 0.0084 mg/kg DM), whilst IRL hay samples were significantly (p < 0.05) higher in Chloride (0.9 ± 0.026mg/kg DM) compared to hay from the other two countries. IRL haylage samples were significantly (p < 0.05) higher in Phosphorus (0.26 ± 0.0102 %), Sulphur (0.17 ± 0.0052 %), Chloride (1.01 ± 0.0519 %), Calcium (0.54 ± 0.0257 %), Selenium (0.17 ± 0.0322 mg/kg DM) and Molybdenum (1.47 ± 0.137 mg/kg DM) compared to haylage from the UK. Main Limitations: Forage samples were obtained from professional yards and may not be reflective of forages fed by most horse owners. Information regarding soil type, species of grass, fertiliser treatment, harvest, or storage conditions were not included in this study. Conclusions: At a DM intake of 2% body weight, conserved forage as sampled in this study will be insufficient to meet Zinc, Iodine, and Copper NRC maintenance requirements, and Se intake will also be insufficient for horses fed the UK conserved forage. Many horses receive hay/haylage as the main component of their diet; this study highlights the need to consider forage analysis when making dietary recommendations.Keywords: conserved forage, hay, haylage, minerals
Procedia PDF Downloads 2279672 Heat and Mass Transfer of Triple Diffusive Convection in a Rotating Couple Stress Liquid Using Ginzburg-Landau Model
Authors: Sameena Tarannum, S. Pranesh
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A nonlinear study of triple diffusive convection in a rotating couple stress liquid has been analysed. It is performed to study the effect of heat and mass transfer by deriving Ginzburg-Landau equation. Heat and mass transfer are quantified in terms of Nusselt number and Sherwood numbers, which are obtained as a function of thermal and solute Rayleigh numbers. The obtained Ginzburg-Landau equation is Bernoulli equation, and it has been elucidated numerically by using Mathematica. The effects of couple stress parameter, solute Rayleigh numbers, and Taylor number on the onset of convection and heat and mass transfer have been examined. It is found that the effects of couple stress parameter and Taylor number are to stabilize the system and to increase the heat and mass transfer.Keywords: couple stress liquid, Ginzburg-Landau model, rotation, triple diffusive convection
Procedia PDF Downloads 3389671 Multi-Objective Optimization of Combined System Reliability and Redundancy Allocation Problem
Authors: Vijaya K. Srivastava, Davide Spinello
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This paper presents established 3n enumeration procedure for mixed integer optimization problems for solving multi-objective reliability and redundancy allocation problem subject to design constraints. The formulated problem is to find the optimum level of unit reliability and the number of units for each subsystem. A number of illustrative examples are provided and compared to indicate the application of the superiority of the proposed method.Keywords: integer programming, mixed integer programming, multi-objective optimization, Reliability Redundancy Allocation
Procedia PDF Downloads 1729670 Impacts of Climate Change on Number of Snowy Days and Snow Season Lengths in Turkey
Authors: Evren Ozgur, Kasim Kocak
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As a result of global warming and climate change, air temperature has increased and will continue to increase in the future. Increases in air temperatures have effects on a large number of variables in meteorology. One of the most important effects is the changes in the types of precipitation, especially in mid-latitudes. Because of increasing air temperatures, less snowfall was observed in the eastern parts of Turkey. Snowfall provides most of the water supply in spring and summer months, especially in mountainous regions of Turkey. When the temperature begins to increase in spring season, this snow starts to melt and plays an important role in agricultural purposes, drinking water supply and energy production. On the other hand, defining the snow season is very crucial especially in mountainous areas which have winter tourism opportunities. A reduction in the length of the snow season (LSS) in these regions will result in serious consequences in the long run. In the study, snow season was examined for 10 meteorological stations that are located above the altitude of 1000m. These stations have decreasing trends in the ratio of number of snowy days to total precipitation days considering earlier studies. Daily precipitation records with the observation period of 1971-2011 were used in the study. Then, the observation period was separated into 4 non-overlapping parts in order to identify decadal variations. Changes in the length of the snow season with increasing temperatures were obtained for these stations. The results of LSS were evaluated with the number of snowy days for each station. All stations have decreasing trend in number of snowy days for 1971-2011 period. In addition, seven of the results are statistically significant. Besides, decrease is observed regarding the length of snow season for studied stations. The decrease varies between 6.6 and 47.6 days according to decadal snow season averages of the stations.Keywords: climate change, global warming, precipitation, snowfall, Turkey
Procedia PDF Downloads 1749669 Dynamical Systems and Fibonacci Numbers
Authors: Vandana N. Purav
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The Dynamical systems concept is a mathematical formalization for any fixed rule that describes the time dependence of a points position in its ambient space. e.g. pendulum of a clock, the number of fish each spring in a lake, the number of rabbits spring in an enclosure, etc. The Dynamical system theory used to describe the complex nature that is dynamical systems with differential equations called continuous dynamical system or dynamical system with difference equations called discrete dynamical system. The concept of dynamical system has its origin in Newtonian mechanics.Keywords: dynamical systems, Fibonacci numbers, Newtonian mechanics, discrete dynamical system
Procedia PDF Downloads 4949668 An Analysis of Non-Elliptic Curve Based Primality Tests
Authors: William Wong, Zakaria Alomari, Hon Ching Lai, Zhida Li
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Modern-day information security depends on implementing Diffie-Hellman, which requires the generation of prime numbers. Because the number of primes is infinite, it is impractical to store prime numbers for use, and therefore, primality tests are indispensable in modern-day information security. A primality test is a test to determine whether a number is prime or composite. There are two types of primality tests, which are deterministic tests and probabilistic tests. Deterministic tests are adopting algorithms that provide a definite answer whether a given number is prime or composite. While in probabilistic tests, a probabilistic result would be provided, there is a degree of uncertainty. In this paper, we review three probabilistic tests: the Fermat Primality Test, the Miller-Rabin Test, and the Baillie-PSW Test, as well as one deterministic test, the Agrawal-Kayal-Saxena (AKS) Test. Furthermore, we do an analysis of these tests. All of the reviews discussed are not based on the Elliptic Curve. The analysis demonstrates that, in the majority of real-world scenarios, the Baillie- PSW test’s favorability stems from its typical operational complexity of O(log 3n) and its capacity to deliver accurate results for numbers below 2^64.Keywords: primality tests, Fermat’s primality test, Miller-Rabin primality test, Baillie-PSW primality test, AKS primality test
Procedia PDF Downloads 919667 Effect of Different Media and Planting Time on the Cuttings of Cherry (Prunus Avium L.) Rootstock Colt Under the Agro Climatic Conditions of Temprate Region
Authors: Sajjad Ali Khan Sajjad Ali Khan, Gohar Ayub, Khalil Ur Rahman, Muhammad Sajid, Mumtaz Farooq, Mohammad Irshad, Haider Ali
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A trail was carried out to know the effect of different soil media and planting time on the cuttings of cherry (Prunus avium L.) rootstock Colt at Agriculture Research Institute (ARI) Mingora swat, during winter 2011. The experiment was laid out in Randomized Complete Block Design (RCBD) with split plot arrangement and was replicated three times. Soil media (Silt, Garden soil and Silt+Garden soil+FYM) were assigned to main plots whereas, planting Dates (1st Jan, 11th Jan, 21st Jan, 1st Feb, 11th Feb, 21st Feb and 2nd March) subjected to sub plots. The data recorded on sprouting percentage, shoot diameter cutting-1, number of leaves cutting-1, rootstock height (cm), survival percentage, number of roots, root length (cm), root volume (cm3) and root weight (gm) were significantly affected by different soil media. Maximum sprouting percentage (100%), shoot diameter (1.72 mm), number of leaves cutting-1 (76.74), rootstock height (104.36 cm), survival percentage (41.67%), number of roots (76.35), root length (11.28 cm), root volume (4.43 cm3) and root weight (4.64 gm) were recorded in media M3 (Garden soil+silt+FYM). A significant response to various planting dates were observed for most of vegetative and rooting attributes of cherry rootstock Colt. 1st January plantation showed maximum sprouting percentage (100%), shoot diameter (1.99 mm), number of leaves (81.46), rootstock height (126.24 cm), survival percentage (58.12%), whereas 11th January plantation showed more number of roots (94.43), root length (10.60 cm), root volume (3.68 cm3) and root weight (3.71 gm). Based on the results from the experimental work, it is recommended that cherry cuttings should be planted in early January in soil media (Silt+Garden soil+ FYM) for better growth and development under the agro climatic conditions of temperate region.Keywords: soil media, cherry rootstock, planting dates, growth parameters
Procedia PDF Downloads 999666 Variability for Nodulation and Yield Traits in Biofertilizer Treated and Untreated Pea (Pisum sativum L.) Varieties
Authors: Areej Javaid, Nishat Fatima, Mehwish Naseer
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There is a tremendous use of biofertilizers in agriculture to increase crop productivity. Pakistan spends a huge amount on the purchase of synthetic fertilizers every year. The use of natural compounds to harness crop productivity is the major area of interest nowadays due to being safe for human health and the environment as well. Legumes have the intrinsic quality to enrich the nutrient status of soil because of the presence of nitrogen fixation bacteria on nodules. This research determined the effect of biofertilizer on nodulation attributes and yield of the pea plant. Seeds of pea varieties were treated with a slurry of biofertilizer prepared in a 10% sugar solution just before seed sowing. The impact of biofertilizer on different parameters of growth, yield and nodulation was observed. Analysis of variance showed that plant height, days to flowering, number of nodes, days to first pod, root length and plant height exhibited significant genetic variation. All the yield parameters, including the number of pods per plant, number of seeds per pod, seed fresh and dry weight showed significant results under treatment. Among nodulation parameters, nodule number responded positively to biofertilizer treatment. Genotypes 2001-40 showed better performance followed by 2001-20 and LINA-PAK in all the parameters, whereas 2001-40 and 2001-20 performed well in nodulation and yield parameters. Consequently, seed treatment with biofertilizer before sowing is recommended to obtain higher crop yield.Keywords: biological nitrogen fixation, correlation analysis, quantitative inheritance, varietal responses
Procedia PDF Downloads 1539665 Sediment Patterns from Fluid-Bed Interactions: A Direct Numerical Simulations Study on Fluvial Turbulent Flows
Authors: Nadim Zgheib, Sivaramakrishnan Balachandar
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We present results on the initial formation of ripples from an initially flattened erodible bed. We use direct numerical simulations (DNS) of turbulent open channel flow over a fixed sinusoidal bed coupled with hydrodynamic stability analysis. We use the direct forcing immersed boundary method to account for the presence of the sediment bed. The resolved flow provides the bed shear stress and consequently the sediment transport rate, which is needed in the stability analysis of the Exner equation. The approach is different from traditional linear stability analysis in the sense that the phase lag between the bed topology, and the sediment flux is obtained from the DNS. We ran 11 simulations at a fixed shear Reynolds number of 180, but for different sediment bed wavelengths. The analysis allows us to sweep a large range of physical and modelling parameters to predict their effects on linear growth. The Froude number appears to be the critical controlling parameter in the early linear development of ripples, in contrast with the dominant role of particle Reynolds number during the equilibrium stage.Keywords: direct numerical simulation, immersed boundary method, sediment-bed interactions, turbulent multiphase flow, linear stability analysis
Procedia PDF Downloads 1889664 GGE-Biplot Analysis of Nano-Titanium Dioxide and Nano-Silica Effects on Sunflower
Authors: Naser Sabaghnia, Mohsen Janmohammadi, Mehdi Mohebodini
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Present investigation is performed to evaluate the effects of foliar application of salicylic acid, glycine betaine, ascorbic acid, nano-silica, and nano-titanium dioxide on sunflower. Results showed that the first two principal components were sufficient to create a two-dimensional treatment by trait biplot, and such biplot accounted percentages of 49% and 19%, respectively of the interaction between traits and treatments. The vertex treatments of polygon were ascorbic acid, glycine betaine, nano-TiO2, and control indicated that high performance in some important traits consists of number of days to seed maturity, number of seeds per head, number heads per single plant, hundred seed weight, seed length, seed yield performance, and oil content. Treatments suitable for obtaining the high seed yield were identified in the vector-view function of biplot and displayed nano-silica and nano titanium dioxide as the best treatments suitable for obtaining of high seed yield.Keywords: drought stress, nano-silicon dioxide, oil content, TiO2 nanoparticles
Procedia PDF Downloads 3389663 A Study on Using Network Coding for Packet Transmissions in Wireless Sensor Networks
Authors: Rei-Heng Cheng, Wen-Pinn Fang
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A wireless sensor network (WSN) is composed by a large number of sensors and one or a few base stations, where the sensor is responsible for detecting specific event information, which is sent back to the base station(s). However, how to save electricity consumption to extend the network lifetime is a problem that cannot be ignored in the wireless sensor networks. Since the sensor network is used to monitor a region or specific events, how the information can be reliably sent back to the base station is surly important. Network coding technique is often used to enhance the reliability of the network transmission. When a node needs to send out M data packets, it encodes these data with redundant data and sends out totally M + R packets. If the receiver can get any M packets out from these M + R packets, it can decode and get the original M data packets. To transmit redundant packets will certainly result in the excess energy consumption. This paper will explore relationship between the quality of wireless transmission and the number of redundant packets. Hopefully, each sensor can overhear the nearby transmissions, learn the wireless transmission quality around it, and dynamically determine the number of redundant packets used in network coding.Keywords: energy consumption, network coding, transmission reliability, wireless sensor networks
Procedia PDF Downloads 3939662 Reallocation of Bed Capacity in a Hospital Combining Discrete Event Simulation and Integer Linear Programming
Authors: Muhammed Ordu, Eren Demir, Chris Tofallis
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The number of inpatient admissions in the UK has been significantly increasing over the past decade. These increases cause bed occupancy rates to exceed the target level (85%) set by the Department of Health in England. Therefore, hospital service managers are struggling to better manage key resource such as beds. On the other hand, this severe demand pressure might lead to confusion in wards. For example, patients can be admitted to the ward of another inpatient specialty due to lack of resources (i.e., bed). This study aims to develop a simulation-optimization model to reallocate the available number of beds in a mid-sized hospital in the UK. A hospital simulation model was developed to capture the stochastic behaviours of the hospital by taking into account the accident and emergency department, all outpatient and inpatient services, and the interactions between each other. A couple of outputs of the simulation model (e.g., average length of stay and revenue) were generated as inputs to be used in the optimization model. An integer linear programming was developed under a number of constraints (financial, demand, target level of bed occupancy rate and staffing level) with the aims of maximizing number of admitted patients. In addition, a sensitivity analysis was carried out by taking into account unexpected increases on inpatient demand over the next 12 months. As a result, the major findings of the approach proposed in this study optimally reallocate the available number of beds for each inpatient speciality and reveal that 74 beds are idle. In addition, the findings of the study indicate that the hospital wards will be able to cope with 14% demand increase at most in the projected year. In conclusion, this paper sheds a new light on how best to reallocate beds in order to cope with current and future demand for healthcare services.Keywords: bed occupancy rate, bed reallocation, discrete event simulation, inpatient admissions, integer linear programming, projected usage
Procedia PDF Downloads 1449661 Prediction for the Pressure Drop of Gas-Liquid Cylindrical Cyclone in Sub-Sea Production System
Authors: Xu Rumin, Chen Jianyi, Yue Ti, Wang Yaan
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With the rapid development of subsea oil and gas exploitation, the demand for the related underwater process equipment is increasing fast. In order to reduce the energy consuming, people tend to separate the gas and oil phase directly on the seabed. Accordingly, an advanced separator is needed. In this paper, the pressure drop of a new type of separator named Gas Liquid Cylindrical Cyclone (GLCC) which is used in the subsea system is investigated by both experiments and numerical simulation. In the experiments, the single phase flow and gas-liquid two phase flow in GLCC were tested. For the simulation, the performance of GLCC under both laboratory and industrial conditions was calculated. The Eulerian model was implemented to describe the mixture flow field in the GLCC under experimental conditions and industrial oil-natural gas conditions. Furthermore, a relationship among Euler number (Eu), Reynolds number (Re), and Froude number (Fr) is generated according to similarity analysis and simulation data, which can present the GLCC separation performance of pressure drop. These results can give reference to the design and application of GLCC in deep sea.Keywords: dimensionless analysis, gas-liquid cylindrical cyclone, numerical simulation, pressure drop
Procedia PDF Downloads 1719660 Model the Off-Shore Ocean-Sea Waves to Generate Electric Power by Design of a Converting Device
Authors: Muthana A. M. Jameel Al-Jaboori
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In this paper, we will present a mathematical model to design a system able to generate electricity from ocean-sea waves. We will use the basic principles of the transfer of the energy potential of waves in a chamber to force the air inside a vertical or inclined cylindrical column, which is topped by a wind turbine to rotate the electric generator. The present mathematical model included a high number of variables such as the wave, height, width, length, velocity, and frequency, as well as others for the energy cylindrical column, like varying diameters and heights, and the wave chamber shape diameter and height. While for the wells wind turbine the variables included the number of blades, length, width, and clearance, as well as the rotor and tip radius. Additionally, the turbine rotor and blades must be made from the light and strong material for a smooth blade surface. The variables were too vast and high in number. Then the program was run successfully within the MATLAB and presented very good modeling results.Keywords: water wave, models, Wells turbine, MATLAB program
Procedia PDF Downloads 3649659 Performance Evaluation of Diverging Diamond Interchange Compared to Single Point Diamond Interchange in Riyadh City
Authors: Maged A. Mogalli, Abdullah I. Al-Mansour, Seongkwan Mark Lee
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In the last decades, population growth has gradually exceeded transportation infrastructure growth, and today’s transportation professionals are facing challenge on how to meet the mobility needs of a rising population especially in the absence of adequate public transport, as is the case in Saudi Arabia. The traffic movement congestion can be decreased by carrying out some appropriate alternative designs of interchanges such as diverging diamond interchange (DDI) and single diamond interchange (SPDI). In this paper, evaluation of newly implemented DDIs at the interchange of Makkah road with Prince Turki road and the interchange of King Khaled road with Prince Saud Ibn Mohammed Ibn Mugrin road in Riyadh city was carried out. The comparison between the DDI and SPDI is conducted by evaluating different measures of effectiveness (MOE) such as stop delay, average queue length, and number of stops. In this connection, each interchange type was evaluated for traffic flow at peak hours using micro-simulation program namely 'Synchro/SimTarffic' to measure its effectiveness such as stop delay, average queue length, and number of stops. The results of this study show that DDI provides a better result when compared with SPDI in terms of stope delay, average queue length, and number of stops. The stop delay for the SPDI is greater than DDI by three times. Also, the average queue length is approximately twice that of the SPDI when compared to the DDI. Furthermore, the number of stops for the SPDI is about twice as the DDI.Keywords: single point diamond interchange, diverging diamond interchange, measures of effectiveness, simulation
Procedia PDF Downloads 2619658 Numerical Analysis of Heat Transfer Characteristics of an Orthogonal and Obliquely Impinging Air Jet on a Flat Plate
Authors: Abdulrahman Alenezi
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This research paper investigates the surface heat transfer characteristics using computational fluid dynamics for orthogonal and inclined impinging jet. A jet Reynolds number (Rₑ) of 10,000, jet-to- plate spacing (H/D) of two and eight and two angles of impingement (α) of 45° and 90° (orthogonal) were employed in this study. An unconfined jet impinges steadily a constant temperature flat surface using air as working fluid. The numerical investigation is validated with an experimental study. This numerical study employs grid dependency investigation and four different types of turbulence models including the transition SSD to accurately predict the second local maximum in Nusselt number. A full analysis of the effect of both turbulence models and mesh size is reported. Numerical values showed excellent agreement with the experimental data for the case of orthogonal impingement. For the case of H/D =6 and α=45° a maximum percentage error of approximately 8.8% occurs of local Nusselt number at stagnation point. Experimental and numerical correlations are presented for four different casesKeywords: turbulence model, inclined jet impingement, single jet impingement, heat transfer, stagnation point
Procedia PDF Downloads 3989657 A Series Solution of Fuzzy Integro-Differential Equation
Authors: Maryam Mosleh, Mahmood Otadi
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The hybrid differential equations have a wide range of applications in science and engineering. In this paper, the homotopy analysis method (HAM) is applied to obtain the series solution of the hybrid differential equations. Using the homotopy analysis method, it is possible to find the exact solution or an approximate solution of the problem. Comparisons are made between improved predictor-corrector method, homotopy analysis method and the exact solution. Finally, we illustrate our approach by some numerical example.Keywords: Fuzzy number, parametric form of a fuzzy number, fuzzy integrodifferential equation, homotopy analysis method
Procedia PDF Downloads 5599656 Estimated Number of Mothers Suffering from Postnatal Depression
Authors: Kadhim Alabady
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Background: Mental illnesses after childbirth are common. After childbirth, women may experience a variety of postpartum complications such as developing depression during pregnancy and after childbirth. Postpartum depression might increases the risk of developing major depression in the future. The most common is postnatal depression also known as postpartum depression that is believed to affect between 10% – 15% of mothers and the most serious, puerperal psychosis (affecting less than 1%). Purpose: This research simply applies the predictions to the population of Dubai, without any adjustment for local conditions. It is intended to help stakeholders to discuss the scale of the issue locally. Method: Applying the above rates of postnatal depression prevalence (10%–15%) to the number of total live births in Dubai 2014. Setting: Birth registry for Dubai 2011/14. Key findings: it is estimated there would be approximately 2,928–4,392 mothers suffering from postnatal depression in 2014 of which 858–1,287 were nationals and 2,070–3,105 were non–nationals. These figures are likely to fluctuate depending on the number of mothers who have twin births, and these estimates of the level of postnatal depression do not take into account related factors such as the age of the mother and education. Recommendations: To establish mother-infant psychiatric care to target women suffering from depression during pregnancy and puerperium.Keywords: post natal depression, women, mental health, birth
Procedia PDF Downloads 1639655 Examining the Skills of Establishing Number and Space Relations of Science Students with the 'Integrative Perception Test'
Authors: Ni̇sa Yeni̇kalayci, Türkan Aybi̇ke Akarca
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The ability of correlation the number and space relations, one of the basic scientific process skills, is being used in the transformation of a two-dimensional object into a three-dimensional image or in the expression of symmetry axes of the object. With this research, it is aimed to determine the ability of science students to establish number and space relations. The research was carried out with a total of 90 students studying in the first semester of the Science Education program of a state university located in the Turkey’s Black Sea Region in the fall semester of 2017-2018 academic year. An ‘Integrative Perception Test (IPT)’ was designed by the researchers to collect the data. Within the scope of IPT, the courses and workbooks specific to the field of science were scanned and the ones without symmetrical structure from the visual items belonging to the ‘Physics - Chemistry – Biology’ sub-fields were selected and listed. During the application, it was expected that students would imagine and draw images of the missing half of the visual items that were given incomplete in the first place. The data obtained from the test in which there are 30 images or pictures in total (f Physics = 10, f Chemistry = 10, f Biology = 10) were analyzed descriptively based on the drawings created by the students as ‘complete (2 points), incomplete/wrong (1 point), empty (0 point)’. For the teaching of new concepts in small aged groups, images or pictures showing symmetrical structures and similar applications can also be used.Keywords: integrative perception, number and space relations, science education, scientific process skills
Procedia PDF Downloads 1529654 History and Epidemiology of Foot and Mouth Disease in Afghanistan: A Retrospective Study
Authors: Arash Osmani, Ian Robertson, Ihab Habib, Ahmad Aslami
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Foot and Mouth Disease (FMD) is endemic in Afghanistan. A retrospective study of data collected through passive surveillance of outbreaks of FMD from 1995 to 2016 was undertaken. A total of 1471 outbreaks were reported between 1995 and 2008. Of 7776 samples originating from 34 provinces tested between 2009 and 2016 4845 (62.3%) tested positive. The prevalence varied significantly between years (2009 and 2016) (P < 0.001); however, the number of outbreaks did not differ significantly (P = 0.24) between 1995 and 2008. During this period, there was a strong correlation between the number of outbreaks reported and the number of districts with infected animals (r = 0.74, P = 0.002). Serotype O was the predominant serotype detected, although serotypes A and Asia1 were also detected. Cattle were involved in all outbreaks reported. Herat province in the north-west (bordering Iran), Nangarhar province in the east (bordering Pakistan) and Kabul province in the centre of the country had infections detected in all years of the study. The findings from this study provide valuable direction for further research to understand the epidemiology of FMD in Afghanistan.Keywords: foot and mouth disease, retrospective, epidemiology, Afghanistan
Procedia PDF Downloads 1479653 A Coordination of Supply Chain Disruption in Different Types of Manufacturing Environments: A Case Study of Sugar Manufacturing Company
Authors: Max Moleke, Gilbert Mbonde
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Coordinating supply chain process within a manufacturing environment is a very critical aspect of any organization. Nowadays, most manufacturing industries turn to look at only the financial indicator which in real life situation on the shop floor, there are a number of supply chain disruptions that are been ignored. In this work, we had to look at different types of supply chain disruption and their various impact within the organization. A number of Industrial engineering tools are employed which includes, Multifactor productivity, activity on arrow and rescheduling plans. The final result shows that supply chain disruption various with different geographical area where the production plant is operating.Keywords: supply chain, disruptions, flow shop scheduling, uncertainty
Procedia PDF Downloads 4319652 We Are Thriving: Increasing the Number of Women in Engineering
Authors: Kathryn Redmond, Mojdeh Asadollahi Pajouh, Grace Panther, Rick Evans, Stacey Kulesza, Jia Liang
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An on-going focus in engineering education research is on increasing the number of women in engineering. While the number of women participating in engineering project teams has increased over the past five years, the number of women enrolled in engineering colleges remains stagnant. Previous studies have explored why the number of women enrolled in engineering colleges remains small. In doing so, researchers focused primarily on negative experiences women encountered. Instead of looking at negative experiences, which can further deter women from entering the field, the aim of this study is to explore the personal and institutional factors that allow women to succeed and thrive in undergraduate engineering programs. There are two research questions addressed in this paper. The first is: what are the personal traits and characteristics that allow women to thrive in engineering? The other is: what are the institutional policies and culture, as well as micro-level behaviors on project teams, that influence the environment for women to thrive in engineering? Two women studying engineering at an R1 university were interviewed. Each woman was interviewed three times for a total of six interviews. The phenomenographic interviews focused on the lived experiences of the participants to better understand thriving in engineering. The first interview focused on the women’s personal life and background, the second on their learning journey and project team experiences, and the third focused on videos the women took through a method called Photovoice. Interviews were transcribed, and an inductive thematic analysis was conducted. Four themes were identified. Multiple coders were utilized to ensure trustworthiness and increase interrater reliability. Results indicate that thriving women have supportive families, experienced gender biases, and enjoy hands-on engineering and creating a final product. These traits and experiences may help inspire younger women to pursue engineering degrees and can help inform institutions as they make policy changes to support women. Additional women will be recruited from four different universities to further develop a theoretical framework to help inform institutions in how they can support women to thrive in engineering.Keywords: diversity, inclusion, project teams, women in engineering
Procedia PDF Downloads 1109651 Symmetric Key Encryption Algorithm Using Indian Traditional Musical Scale for Information Security
Authors: Aishwarya Talapuru, Sri Silpa Padmanabhuni, B. Jyoshna
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Cryptography helps in preventing threats to information security by providing various algorithms. This study introduces a new symmetric key encryption algorithm for information security which is linked with the "raagas" which means Indian traditional scale and pattern of music notes. This algorithm takes the plain text as input and starts its encryption process. The algorithm then randomly selects a raaga from the list of raagas that is assumed to be present with both sender and the receiver. The plain text is associated with the thus selected raaga and an intermediate cipher-text is formed as the algorithm converts the plain text characters into other characters, depending upon the rules of the algorithm. This intermediate code or cipher text is arranged in various patterns in three different rounds of encryption performed. The total number of rounds in the algorithm is equal to the multiples of 3. To be more specific, the outcome or output of the sequence of first three rounds is again passed as the input to this sequence of rounds recursively, till the total number of rounds of encryption is performed. The raaga selected by the algorithm and the number of rounds performed will be specified at an arbitrary location in the key, in addition to important information regarding the rounds of encryption, embedded in the key which is known by the sender and interpreted only by the receiver, thereby making the algorithm hack proof. The key can be constructed of any number of bits without any restriction to the size. A software application is also developed to demonstrate this process of encryption, which dynamically takes the plain text as input and readily generates the cipher text as output. Therefore, this algorithm stands as one of the strongest tools for information security.Keywords: cipher text, cryptography, plaintext, raaga
Procedia PDF Downloads 2909650 Phonological and Syntactic Evidence from Arabic in Favor of Biolinguistics
Authors: Marwan Jarrah
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This research paper provides two pieces of phonological and syntactic evidence from Arabic for biolinguistics perspective of language processing. The first piece of evidence concerns the instances where a singular noun is converted to a plural noun in Arabic. Based on the findings of several research papers, this study shows that a singular word does not lose any of its moras when it is pluralized either regularly or irregularly. This mora conservation principle complies with the general physical law of the conservation of mass which states that mass is neither created nor destroyed but changed from one form into another. The second piece of evidence concerns the observation that when the object in some Arabic dialects including Jordanian Arabic and Najdi Arabic is a topic and positioned in situ (i.e. after the verb), the verb agrees with it, something that generates an agreeing inflection marker of the verb that agrees in Number, Person, and Gender with the in-situ topicalized object. This interaction between the verb and the object in such cases is invoked because of the extra feature the object bears, i.e. TOPIC feature. We suggest that such an interaction complies with the general natural law that elements become active when they, e.g., get an additional electron, when the mass number is not equal to the atomic number.Keywords: biolinguistics, Arabic, physics, interaction
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