Search results for: uncertainty of cash flow
5328 Active Power Flow Control Using a TCSC Based Backstepping Controller in Multimachine Power System
Authors: Naimi Abdelhamid, Othmane Abdelkhalek
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With the current rise in the demand of electrical energy, present-day power systems which are large and complex, will continue to grow in both size and complexity. Flexible AC Transmission System (FACTS) controllers provide new facilities, both in steady state power flow control and dynamic stability control. Thyristor Controlled Series Capacitor (TCSC) is one of FACTS equipment, which is used for power flow control of active power in electric power system and for increase of capacities of transmission lines. In this paper, a Backstepping Power Flow Controller (BPFC) for TCSC in multimachine power system is developed and tested. The simulation results show that the TCSC proposed controller is capable of controlling the transmitted active power and improving the transient stability when compared with conventional PI Power Flow Controller (PIPFC).Keywords: FACTS, thyristor controlled series capacitor (TCSC), backstepping, BPFC, PIPFC
Procedia PDF Downloads 5305327 Oscillatory Electroosmotic Flow in a Microchannel with Slippage at the Walls and Asymmetric Wall Zeta Potentials
Authors: Oscar Bautista, Jose Arcos
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In this work, we conduct a theoretical analysis of an oscillatory electroosmotic flow in a parallel-plate microchannel taking into account slippage at the microchannel walls. The governing equations given by the Poisson-Boltzmann (with the Debye-Huckel approximation) and momentum equations are nondimensionalized from which four dimensionless parameters appear; a Reynolds angular number, the ratio between the zeta potentials of the microchannel walls, the electrokinetic parameter and the dimensionless slip length which measures the competition between the Navier slip length and the half height microchannel. The principal results indicate that the slippage has a strong influence on the magnitude of the oscillatory electroosmotic flow increasing the velocity magnitude up to 50% for the numerical values used in this work.Keywords: electroosmotic flows, oscillatory flow, slippage, microchannel
Procedia PDF Downloads 2245326 Simulation of a Pressure Driven Based Subsonic Steady Gaseous Flow inside a Micro Channel Using Direct Simulation Monte-Carlo Method
Authors: Asghar Ebrahimi, Elyas Lakzian
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For the analysis of flow inside micro geometries, classical CFD methods can not accurately predict the behavior of flow. Alternatively, the gas flow through micro geometries can be investigated precisely using the direct simulation Monte Carlo (DSMC) method. In the present paper, a pressure boundary condition is utilized to simulate a gaseous flow inside a micro channel using the DSMC method. Accuracy of simulation is guaranteed by choosing proper cell dimension and number of particle per cell analysis. Also, results of simulation are compared with the results of reliable references. Good agreement with results certifies the correctness of new boundary condition implemented on the micro channel.Keywords: pressure boundary condition, DSMC, micro channel, cell dimension, particle per cell
Procedia PDF Downloads 4785325 The Computational Psycholinguistic Situational-Fuzzy Self-Controlled Brain and Mind System Under Uncertainty
Authors: Ben Khayut, Lina Fabri, Maya Avikhana
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The models of the modern Artificial Narrow Intelligence (ANI) cannot: a) independently and continuously function without of human intelligence, used for retraining and reprogramming the ANI’s models, and b) think, understand, be conscious, cognize, infer, and more in state of Uncertainty, and changes in situations, and environmental objects. To eliminate these shortcomings and build a new generation of Artificial Intelligence systems, the paper proposes a Conception, Model, and Method of Computational Psycholinguistic Cognitive Situational-Fuzzy Self-Controlled Brain and Mind System (CPCSFSCBMSUU) using a neural network as its computational memory, operating under uncertainty, and activating its functions by perception, identification of real objects, fuzzy situational control, forming images of these objects, modeling their psychological, linguistic, cognitive, and neural values of properties and features, the meanings of which are identified, interpreted, generated, and formed taking into account the identified subject area, using the data, information, knowledge, and images, accumulated in the Memory. The functioning of the CPCSFSCBMSUU is carried out by its subsystems of the: fuzzy situational control of all processes, computational perception, identifying of reactions and actions, Psycholinguistic Cognitive Fuzzy Logical Inference, Decision making, Reasoning, Systems Thinking, Planning, Awareness, Consciousness, Cognition, Intuition, Wisdom, analysis and processing of the psycholinguistic, subject, visual, signal, sound and other objects, accumulation and using the data, information and knowledge in the Memory, communication, and interaction with other computing systems, robots and humans in order of solving the joint tasks. To investigate the functional processes of the proposed system, the principles of Situational Control, Fuzzy Logic, Psycholinguistics, Informatics, and modern possibilities of Data Science were applied. The proposed self-controlled System of Brain and Mind is oriented on use as a plug-in in multilingual subject Applications.Keywords: computational brain, mind, psycholinguistic, system, under uncertainty
Procedia PDF Downloads 1775324 Parameter Estimation of False Dynamic EIV Model with Additive Uncertainty
Authors: Dalvinder Kaur Mangal
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For the past decade, noise corrupted output measurements have been a fundamental research problem to be investigated. On the other hand, the estimation of the parameters for linear dynamic systems when also the input is affected by noise is recognized as more difficult problem which only recently has received increasing attention. Representations where errors or measurement noises/disturbances are present on both the inputs and outputs are usually called errors-in-variables (EIV) models. These disturbances may also have additive effects which are also considered in this paper. Parameter estimation of false EIV problem using equation error, output error and iterative prefiltering identification schemes with and without additive uncertainty, when only the output observation is corrupted by noise has been dealt in this paper. The comparative study of these three schemes has also been carried out.Keywords: errors-in-variable (EIV), false EIV, equation error, output error, iterative prefiltering, Gaussian noise
Procedia PDF Downloads 4915323 Analysis of One-Way and Two-Way FSI Approaches to Characterise the Flow Regime and the Mechanical Behaviour during Closing Manoeuvring Operation of a Butterfly Valve
Authors: M. Ezkurra, J. A. Esnaola, M. Martinez-Agirre, U. Etxeberria, U. Lertxundi, L. Colomo, M. Begiristain, I. Zurutuza
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Butterfly valves are widely used industrial piping components as on-off and flow controlling devices. The main challenge in the design process of this type of valves is the correct dimensioning to ensure proper mechanical performance as well as to minimise flow losses that affect the efficiency of the system. Butterfly valves are typically dimensioned in a closed position based on mechanical approaches considering uniform hydrostatic pressure, whereas the flow losses are analysed by means of CFD simulations. The main limitation of these approaches is that they do not consider either the influence of the dynamics of the manoeuvring stage or coupled phenomena. Recent works have included the influence of the flow on the mechanical behaviour for different opening angles by means of one-way FSI approach. However, these works consider steady-state flow for the selected angles, not capturing the effect of the transient flow evolution during the manoeuvring stage. Two-way FSI modelling approach could allow overcoming such limitations providing more accurate results. Nevertheless, the use of this technique is limited due to the increase in the computational cost. In the present work, the applicability of FSI one-way and two-way approaches is evaluated for the analysis of butterfly valves, showing that not considering fluid-structure coupling involves not capturing the most critical situation for the valve disc.Keywords: butterfly valves, fluid-structure interaction, one-way approach, two-way approach
Procedia PDF Downloads 1625322 Evaluating Effect of Business Process Reengineering Performance of Private Banks
Authors: Elham Fakhrpoor, Daryush Mohammadi Zanjirani, Maziyar Nojaba
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Business process reengineering is one of the most important strategies in banks in recent years that not only it increases customers’ satisfaction, but also it increases performance of banks. The purpose of elementary (initial) business process reengineering is reinforcing banks abilities to obtain new customers and making long-term relationships with existed customers and increasing customers’ satisfaction among service quality in global level. Banks specially the private ones are the main streams of state, because cash flow is necessary to survive a state. What guarantees survival and permanency of financial institutes’ activities is providing favorite, certain, and proper services. Capital market being small and state financial system being bank-oriented needs optimum usage from banks. According to this fact and role and importance of developing banking system, the present study tried to offer a constructed model using Lisrel and also spss software to evaluate effects of business process reengineering on performance of private banks. We have one min hypothesis and four sub-hypotheses. The main hypothesis says reengineering factors have positive effects on bank performances (balanced- scores card aspects). These hypotheses were tested by structural equations modeling.Keywords: effect, business, reengineering, private bank
Procedia PDF Downloads 2805321 Simulation of Nano Drilling Fluid in an Extended Reach Well
Authors: Lina Jassim, Robiah Yunus, , Amran Salleh
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Since nano particles have been assessed as thermo stabilizer, rheology enhancer, and ecology safer, nano drilling fluid can be utilized to overcome the complexity of hole cleaning in highly deviated interval of an extended reach wells. The eccentric annular flow is a flow with special considerations; it forms a vital part of drilling fluid flow analysis in an extended reach wells. In this work eccentric, dual phase flow (different types of rock cuttings with different size were blended with nano fluid) through horizontal well (an extended reach well) are simulated with the help of CFD, Fluent package. In horizontal wells flow occurs in an adverse pressure gradient condition, that makes the particle inside it susceptible to reversed flow. Thus the flow has to be analyzed in a three dimensional manner. Moreover the non-Newtonian behavior of the nano fluid makes the problem really challenging in numerical and physical aspects. The primary objective of the work is to establish a relationship between different flow characteristics with the speed of inner wall rotation. The nano fluid flow characteristics include swirl of flow and its effect on wellbore cleaning ability , wall shear stress and its effect on fluid viscosity to suspend and carry the rock cuttings, axial velocity and its effect on transportation of rock cuttings to the wellbore surface, finally pressure drop and its effect on managed of drilling pressure. The importance of eccentricity of the inner cylinder has to be analyzed as a part of it. Practical horizontal well flows contain a good amount of particles (rock cuttings) with moderate axial velocity, which verified nano drilling fluid ability of carrying and transferring cuttings particles in the highly deviated eccentric annular flow is also of utmost importance.Keywords: Non-Newtonian, dual phase, eccentric annular, CFD
Procedia PDF Downloads 4345320 Numerical Investigation of AL₂O₃ Nanoparticle Effect on a Boiling Forced Swirl Flow Field
Authors: Ataollah Rabiee1, Amir Hossein Kamalinia, Alireza Atf
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One of the most important issues in the design of nuclear fusion power plants is the heat removal from the hottest region at the diverter. Various methods could be employed in order to improve the heat transfer efficiency, such as generating turbulent flow and injection of nanoparticles in the host fluid. In the current study, Water/AL₂O₃ nanofluid forced swirl flow boiling has been investigated by using a homogeneous thermophysical model within the Eulerian-Eulerian framework through a twisted tape tube, and the boiling phenomenon was modeled using the Rensselaer Polytechnic Institute (RPI) approach. In addition to comparing the results with the experimental data and their reasonable agreement, it was evidenced that higher flow mixing results in more uniform bulk temperature and lower wall temperature along the twisted tape tube. The presence of AL₂O₃ nanoparticles in the boiling flow field showed that increasing the nanoparticle concentration leads to a reduced vapor volume fraction and wall temperature. The Computational fluid dynamics (CFD) results show that the average heat transfer coefficient in the tube increases both by increasing the nanoparticle concentration and the insertion of twisted tape, which significantly affects the thermal field of the boiling flow.Keywords: nanoparticle, boiling, CFD, two phase flow, alumina, ITER
Procedia PDF Downloads 1255319 Study the Effect of Roughness on the Higher Order Moment to Extract Information about the Turbulent Flow Structure in an Open Channel Flow
Authors: Md Abdullah Al Faruque, Ram Balachandar
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The present study was carried out to understand the extent of effect of roughness and Reynolds number in open channel flow (OCF). To this extent, four different types of bed surface conditions consisting smooth, distributed roughness, continuous roughness, natural sand bed and two different Reynolds number for each bed surfaces were adopted in this study. Particular attention was given on mean velocity, turbulence intensity, Reynolds shear stress, correlation, higher order moments and quadrant analysis. Further, the extent of influence of roughness and Reynolds number in the depth-wise direction also studied. Increasing Reynolds shear stress near rough beds are noticed due to arrays of discrete roughness elements and flow over these elements generating a series of wakes which contributes to the generation of significantly higher Reynolds shear stress.Keywords: bed roughness, ejection and sweep, open channel flow, Reynolds shear stress, turbulent boundary layer, velocity triple product
Procedia PDF Downloads 2585318 Modelling and Analysis of Shear Banding in Flow of Complex Fluids
Authors: T. Chinyoka
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We present the Johnson-Segalman constitutive model to capture certain fluid flow phenomena that has been experimentally observed in the flow of complex polymeric fluids. In particular, experimentally observed phenomena such as shear banding, spurt and slip are explored and/or explained in terms of the non-monotonic shear-stress versus shear-rate relationships. We also explore the effects of the inclusion of physical flow aspects such as wall porosity on shear banding. We similarly also explore the effects of the inclusion of mathematical modelling aspects such as stress diffusion into the stress constitutive models in order to predict shear-stress (or shear-rate) paths. We employ semi-implicit finite difference methods for all the computational solution procedures.Keywords: Johnson-Segalman model, diffusive Johnson-Segalman model, shear banding, finite difference methods, complex fluid flow
Procedia PDF Downloads 3655317 Computational Investigation of Secondary Flow Losses in Linear Turbine Cascade by Modified Leading Edge Fence
Authors: K. N. Kiran, S. Anish
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It is well known that secondary flow loses account about one third of the total loss in any axial turbine. Modern gas turbine height is smaller and have longer chord length, which might lead to increase in secondary flow. In order to improve the efficiency of the turbine, it is important to understand the behavior of secondary flow and device mechanisms to curtail these losses. The objective of the present work is to understand the effect of a stream wise end-wall fence on the aerodynamics of a linear turbine cascade. The study is carried out computationally by using commercial software ANSYS CFX. The effect of end-wall on the flow field are calculated based on RANS simulation by using SST transition turbulence model. Durham cascade which is similar to high-pressure axial flow turbine for simulation is used. The aim of fencing in blade passage is to get the maximum benefit from flow deviation and destroying the passage vortex in terms of loss reduction. It is observed that, for the present analysis, fence in the blade passage helps reducing the strength of horseshoe vortex and is capable of restraining the flow along the blade passage. Fence in the blade passage helps in reducing the under turning by 70 in comparison with base case. Fence on end-wall is effective in preventing the movement of pressure side leg of horseshoe vortex and helps in breaking the passage vortex. Computations are carried for different fence height whose curvature is different from the blade camber. The optimum fence geometry and location reduces the loss coefficient by 15.6% in comparison with base case.Keywords: boundary layer fence, horseshoe vortex, linear cascade, passage vortex, secondary flow
Procedia PDF Downloads 3495316 Comprehensive Ultrasonography During Low-flow Bypass in Patients with Symptomatic Internal Carotid Artery (ICA) Occlusion
Authors: G. K. Guseynova, V. V. Krylov, L. T. Khamidova, N. A. Polunina, V. A. Lukyanchikov
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The report presents complex ultrasound diagnostics in patients with symptomatic steno-occlusive lesions of extra- and intracranial branches of brachiocephalic arteries (BCA). The tasks and possibilities of ultrasound diagnostics at different stages of treatment of patients with symptomatic occlusion of internal carotid artery (ICA) are covered in detail; qualitative and quantitative characteristics of blood flow; parameters of the wall and lumen of the main arteries of the head; methods of ultrasound examination of indirect assessment of the functional status are presented. Special attention is paid to the description of indicators that are predictors of the consistency of formed extra-intracranial low-flow shunts, examples of functioning and failed anastomoses are analyzed.Keywords: CBF, cerebral blood flow; CTA, external carotid artery; ICA, internal carotid artery; MCA, middle cerebral artery; MRA, magnetic resonance angiography; OEF, oxygen extraction fraction; TIA, transient ischaemic attack, ultrasound, low-flow bypass, anastomoses
Procedia PDF Downloads 435315 New Insight into Fluid Mechanics of Lorenz Equations
Authors: Yu-Kai Ting, Jia-Ying Tu, Chung-Chun Hsiao
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New physical insights into the nonlinear Lorenz equations related to flow resistance is discussed in this work. The chaotic dynamics related to Lorenz equations has been studied in many papers, which is due to the sensitivity of Lorenz equations to initial conditions and parameter uncertainties. However, the physical implication arising from Lorenz equations about convectional motion attracts little attention in the relevant literature. Therefore, as a first step to understand the related fluid mechanics of convectional motion, this paper derives the Lorenz equations again with different forced conditions in the model. Simulation work of the modified Lorenz equations without the viscosity or buoyancy force is discussed. The time-domain simulation results may imply that the states of the Lorenz equations are related to certain flow speed and flow resistance. The flow speed of the underlying fluid system increases as the flow resistance reduces. This observation would be helpful to analyze the coupling effects of different fluid parameters in a convectional model in future work.Keywords: Galerkin method, Lorenz equations, Navier-Stokes equations, convectional motion
Procedia PDF Downloads 3925314 Hydraulic Analysis on Microhabitat of Benthic Macroinvertebrates at Riparian Riffles
Authors: Jin-Hong Kim
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Hydraulic analysis on microhabitat of Benthic Macro- invertebrates was performed at riparian riffles of Hongcheon River and Gapyeong Stream. As for the representative species, Ecdyonurus kibunensis, Paraleptophlebia cocorata, Chironomidae sp. and Psilotreta kisoensis iwata were chosen. They showed hydraulically different habitat types by flow velocity and particle diameters of streambed materials. Habitat conditions of the swimmers were determined mainly by the flow velocity rather than by flow depth or by riverbed materials. Burrowers prefer sand and silt, and inhabited at the riverbed. Sprawlers prefer cobble or boulder and inhabited for velocity of 0.05-0.15 m/s. Clingers prefer pebble or cobble and inhabited for velocity of 0.06-0.15 m/s. They were found to be determined mainly by the flow velocity.Keywords: benthic macroinvertebrates, riffles, clinger, swimmer, burrower, sprawler
Procedia PDF Downloads 2115313 Rotor Concepts for the Counter Flow Heat Recovery Fan
Authors: Christoph Speer
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Decentralized ventilation systems should combine a small and economical design with high aerodynamic and thermal efficiency. The Counter Flow Heat Recovery Fan (CHRF) provides the ability to meet these requirements by using only one cross flow fan with a large number of blades to generate both airflows and which simultaneously acts as a regenerative counter flow heat exchanger. The successful development of the first laboratory prototype has shown the potential of this ventilation system. Occurring condensate on the surfaces of the fan blades during the cold and dry season can be recovered through the characteristic mode of operation. Hence the CHRF provides the possibility to avoid the need for frost protection and condensate drain. Through the implementation of system-specific solutions for flow balancing and summer bypass the required functionality is assured. The scalability of the CHRF concept allows the use in renovation as well as in new buildings from single-room devices through to systems for office buildings. High aerodynamic and thermal efficiency and the lower number of required mechatronic components should enable a reduction in investment as well as operating costs. The rotor is the key component of the system, the requirements and possible implementation variants are presented.Keywords: CHRF, counter flow heat recovery fan, decentralized ventilation system, renovation
Procedia PDF Downloads 3545312 Effect of Two Radial Fins on Heat Transfer and Flow Structure in a Horizontal Annulus
Authors: Anas El Amraoui, Abdelkhalek Cheddadi, Mohammed Touhami Ouazzani
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Laminar natural convection in a cylindrical annular cavity filled with air and provided with two fins is studied numerically using the discretization of the governing equations with the Centered Finite Difference method based on the Alternating Direction Implicit (ADI) scheme. The fins are attached to the inner cylinder of radius ri (hot wall of temperature Ti). The outer cylinder of radius ro is maintained at a temperature To (To < Ti). Two values of the dimensionless thickness of the fins are considered: 0.015 and 0.203. We consider a low fin height equal to 0.078 and medium fin heights equal to 0.093 and 0.203. The position of the fin is 0.82π and the radius ratio is equal to 2. The effect of Rayleigh number, Ra, on the flow structure and heat transfer is analyzed for a range of Ra from 103 to 104. The results for established flow structures and heat transfer at low height indicate that the flow regime that occurs is unicellular for all Ra and fin thickness; in addition, the heat transfer rate increases with increasing Rayleigh number and is the same for both thicknesses. At median fin heights 0.093 and 0.203, the increase of Rayleigh number leads to transitions of flow structure which correspond to significant variations of the heat transfer. The critical Rayleigh numbers, Rac.app and Rac.disp corresponding to the appearance of the bicellular flow regime and its disappearance, are determined and their influence on the change of heat transfer rate is analyzed.Keywords: natural convection, fins, critical Rayleigh number, heat transfer, fluid flow regime, horizontal annulus
Procedia PDF Downloads 4035311 Multi-Period Supply Chain Design under Uncertainty
Authors: Amir Azaron
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In this research, a stochastic programming approach is developed for designing supply chains with uncertain parameters. Demands and selling prices of products at markets are considered as the uncertain parameters. The proposed mathematical model will be multi-period two-stage stochastic programming, which takes into account the selection of retailer sites, suppliers, production levels, inventory levels, transportation modes to be used for shipping goods, and shipping quantities among the entities of the supply chain network. The objective function is to maximize the chain’s net present value. In order to maximize the chain’s NPV, the sum of first-stage investment costs on retailers, and the expected second-stage processing, inventory-holding and transportation costs should be kept as low as possible over multiple periods. The effects of supply uncertainty where suppliers are unreliable will also be investigated on the efficiency of the supply chain.Keywords: supply chain management, stochastic programming, multiobjective programming, inventory control
Procedia PDF Downloads 2965310 Improving Sales through Inventory Reduction: A Retail Chain Case Study
Authors: M. G. Mattos, J. E. Pécora Jr, T. A. Briso
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Today's challenging business environment, with unpredictable demand and volatility, requires a supply chain strategy that handles uncertainty and risks in the right way. Even though inventory models have been previously explored, this paper seeks to apply these concepts on a practical situation. This study involves the inventory replenishment problem, applying techniques that are mainly based on mathematical assumptions and modeling. The primary goal is to improve the retailer’s supply chain processes taking store differences when setting the various target stock levels. Through inventory review policy, picking piece implementation and minimum exposure definition, we were able not only to promote the inventory reduction as well as improve sales results. The inventory management theory from literature review was then tested on a single case study regarding a particular department in one of the largest Latam retail chains.Keywords: inventory, distribution, retail, risk, safety stock, sales, uncertainty
Procedia PDF Downloads 2685309 Performance Evaluation of Construction Projects by Earned Value Management Method, Using Primavera P6 – A Case Study in Istanbul, Turkey
Authors: Mohammad Lemar Zalmai, Osman Hurol Turkakin, Cemil Akcay, Ekrem Manisali
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Most of the construction projects are exposed to time and cost overruns due to various factors and this is a major problem. As a solution to this, the Earned Value Management (EVM) method is considered. EVM is a powerful and well-known method used in monitoring and controlling the project. EVM is a technique that project managers use to track the performance of their project against project baselines. EVM gives an early indication that either project is delayed or not, and the project is either over budget or under budget at any particular day by tracking it. Thus, it helps to improve the management control system of a construction project, to detect and control the problems in potential risk areas and to suggest the importance and purpose of monitoring the construction work. This paper explains the main parameters of the EVM system involved in the calculation of time and cost for construction projects. In this study, the project management software Primavera P6 is used to deals with the project monitoring process of a seven-storeyed (G+6) faculty building whose construction is in progress at Istanbul, Turkey. A comparison between the planned progress of construction activities and actual progress is performed, and the analysis results are interpreted. This case study justifies the benefits of using EVM for project cash flow analysis and forecasting.Keywords: earned value management (EVM), construction cost management, construction planning, primavera P6, project management, project scheduling
Procedia PDF Downloads 2435308 Depth-Averaged Velocity Distribution in Braided Channel Using Calibrating Coefficients
Authors: Spandan Sahu, Amiya Kumar Pati, Kishanjit Kumar Khatua
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Rivers are the backbone of human civilization as well as one of the most important components of nature. In this paper, a method for predicting lateral depth-averaged velocity distribution in a two-flow braided compound channel is proposed. Experiments were conducted to study the boundary shear stress in the tip of the two flow path. The cross-section of the channel is divided into several panels to study the flow phenomenon on both the main channel and the flood plain. It can be inferred from the study that the flow coefficients get affected by boundary shear stress. In this study, the analytical solution of Shiono and knight (SKM) for lateral distributions of depth-averaged velocity and bed shear stress has been taken into account. The SKM is based on hydraulic parameters, which signify the bed friction factor (f), lateral eddy viscosity, and depth-averaged flow. While applying the SKM to different panels, the equations are solved considering the boundary conditions between panels. The boundary shear stress data, which are obtained from experimentation, are compared with CES software, which is based on quasi-one-dimensional Reynold's Averaged Navier-Stokes (RANS) approach.Keywords: boundary shear stress, lateral depth-averaged velocity, two-flow braided compound channel, velocity distribution
Procedia PDF Downloads 1295307 Assessment of the Level of Awareness and Adoption of International Public Sector Accounting Standards (IPSAS) in the Curriculum of Accounting Education in Selected Tertiary Institutions in Ondo and Ekiti States Nigeria
Authors: Olurankinse Felix, Fatukasi Bayo
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Over the years, the medium through which government financial statements are prepared has been on cash basis of accounting. This basis was characterised with some shortcomings ranging from non- disclosure of quality and detail information relating to government financial transactions, ill informed assessment of government resource allocation, weak internal control system that inhibits accountability and transparency and non- standardisation of reporting ethics for the purpose of comparability. The emergence of international public sector accounting standards (IPSAS) is therefore seen as leverage as it aims at improving the quality of general purpose financial reporting by public sector entities thereby increasing transparency and accountability. IPSAS is a new concept that all institutions must fully adopts. The crux of this paper is to find out to what extent is the awareness and adoption of IPSAS to both students and lecturers interms of teaching, learning and inclusion in the curriculum of accounting education. The methodology involved the use of well designed questionnaires to obtain information from some selected institutions and the analysis was done with the use of maximum likelihood ordered probit regression. The result of the analysis shows that despite a high level of sensitisation/awareness of IPSAS, the degree of adoption is still low due to low level of desirability by students and lecturers. The paper recommend the need for the government to enact an enabling law to back up the adoption and more importantly to institute appropriate sanctions to ensure full compliance.Keywords: assessment, awareness, adoption, IPSAS, cash basis
Procedia PDF Downloads 4835306 Investigation of Flow Characteristics of Trapezoidal Side Weir in Rectangular Channel for Subcritical Flow
Authors: Malkhan Thakur, P. Deepak Kumar, P. K. S. Dikshit
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In recent years, the hydraulic behavior of side weirs has been the subject of many investigations. Most of the studies have been in connection with specific problems and have involved models. This is perhaps understandable, since a generalized treatment is made difficult by the large number of possible variables to be used to define the problem. A variety of empirical head discharge relationships have been suggested for side weirs. These empirical approaches failed to adequately consider the actual situation, and produced equations applicable only in circumstances virtually identical to those of the experiment. The present investigation is targeted to study to a greater depth the effect of different trapezium angles of a trapezoidal side weir and study of water surface profile in spatially varied flow with decreasing discharge maintaining the main channel flow subcritical. On the basis of experiment, the relationship between upstream Froude number and coefficient of discharge has been established. All the characteristics of spatially varied flow with decreasing discharge have been studied and subsequently formulated. The scope of the present investigation has been basically limited to a one-dimensional model of flow for the purpose of analysis. A formulation has been derived using the theoretical concept of constant specific energy. Coefficient of discharge has been calculated and experimental results were presented.Keywords: weirs, subcritical flow, rectangular channel, trapezoidal side weir
Procedia PDF Downloads 2695305 CFD Modeling of Mixing Enhancement in a Pitted Micromixer by High Frequency Ultrasound Waves
Authors: Faezeh Mohammadi, Ebrahim Ebrahimi, Neda Azimi
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Use of ultrasound waves is one of the techniques for increasing the mixing and mass transfer in the microdevices. Ultrasound propagation into liquid medium leads to stimulation of the fluid, creates turbulence and so increases the mixing performance. In this study, CFD modeling of two-phase flow in a pitted micromixer equipped with a piezoelectric with frequency of 1.7 MHz has been studied. CFD modeling of micromixer at different velocity of fluid flow in the absence of ultrasound waves and with ultrasound application has been performed. The hydrodynamic of fluid flow and mixing efficiency for using ultrasound has been compared with the layout of no ultrasound application. The result of CFD modeling shows well agreements with the experimental results. The results showed that the flow pattern inside the micromixer in the absence of ultrasound waves is parallel, while when ultrasound has been applied, it is not parallel. In fact, propagation of ultrasound energy into the fluid flow in the studied micromixer changed the hydrodynamic and the forms of the flow pattern and caused to mixing enhancement. In general, from the CFD modeling results, it can be concluded that the applying ultrasound energy into the liquid medium causes an increase in the turbulences and mixing and consequently, improves the mass transfer rate within the micromixer.Keywords: CFD modeling, ultrasound, mixing, mass transfer
Procedia PDF Downloads 1825304 Magnetoviscous Effects on Axi-Symmetric Ferrofluid Flow over a Porous Rotating Disk with Suction/Injection
Authors: Vikas Kumar
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The present study is carried out to investigate the magneto-viscous effects on incompressible ferrofluid flow over a porous rotating disc with suction or injection on the surface of the disc subjected to a magnetic field. The flow under consideration is axi-symmetric steady ferrofluid flow of electrically non-conducting fluid. Karman’s transformation is used to convert the governing boundary layer equations involved in the problem to a system of non linear coupled differential equations. The solution of this system is obtained by using power series approximation. The flow characteristics i.e. radial, tangential, axial velocities and boundary layer displacement thickness are calculated for various values of MFD (magnetic field dependent) viscosity and for different values of suction injection parameter. Besides this, skin friction coefficients are also calculated on the surface of the disk. Thus, the obtained results are presented numerically and graphically in the paper.Keywords: axi-symmetric, ferrofluid, magnetic field, porous rotating disk
Procedia PDF Downloads 3975303 Flow Measurement Using Magnetic Meters in Large Underground Cooling Water Pipelines
Authors: Humanyun Zahir, Irtsam Ghazi
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This report outlines the basic installation and operation of magnetic inductive flow velocity sensors on large underground cooling water pipelines. Research on the effects of cathodic protection as well as into other factors that might influence the overall performance of the meter are presented in this paper. The experiments were carried out on an immersion type magnetic meter specially used for flow measurement of cooling water pipeline. An attempt has been made in this paper to outline guidelines that can ensure accurate measurement related to immersion type magnetic meters on underground pipelines.Keywords: magnetic induction, flow meter, Faraday's law, immersion, cathodic protection, anode, cathode, flange, grounding, plant information management system, electrodes
Procedia PDF Downloads 4185302 Sports Business Services Model: A Research Model Study in Reginal Sport Authority of Thailand
Authors: Siriraks Khawchaimaha, Sangwian Boonto
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Sport Authority of Thailand (SAT) is the state enterprise, promotes and supports all sports kind both professional and athletes for competitions, and administer under government policy and government officers and therefore, all financial supports whether cash inflows and cash outflows are strictly committed to government budget and limited to the planned projects at least 12 to 16 months ahead of reality, as results of ineffective in sport events, administration and competitions. In order to retain in the sports challenges around the world, SAT need to has its own sports business services model by each stadium, region and athletes’ competencies. Based on the HMK model of Khawchaimaha, S. (2007), this research study is formalized into each 10 regional stadiums to details into the characteristics root of fans, athletes, coaches, equipments and facilities, and stadiums. The research designed is firstly the evaluation of external factors: hardware whereby competition or practice of stadiums, playground, facilities, and equipments. Secondly, to understand the software of the organization structure, staffs and management, administrative model, rules and practices. In addition, budget allocation and budget administration with operating plan and expenditure plan. As results for the third step, issues and limitations which require action plan for further development and support, or to cease that unskilled sports kind. The final step, based on the HMK model and modeling canvas by Alexander O and Yves P (2010) are those of template generating Sports Business Services Model for each 10 SAT’s regional stadiums.Keywords: HMK model, not for profit organization, sport business model, sport services model
Procedia PDF Downloads 3055301 Flow Transformation: An Investigation on Theoretical Aspects and Numerical Computation
Authors: Abhisek Sarkar, Abhimanyu Gaur
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In this report we have discussed the theoretical aspects of the flow transformation, occurring through a series of bifurcations. The parameters and their continuous diversion, the intermittent bursts in the transition zone, variation of velocity and pressure with time, effect of roughness in turbulent zone, and changes in friction factor and head loss coefficient as a function of Reynolds number for a transverse flow across a cylinder have been discussed. An analysis of the variation in the wake length with Reynolds number was done in FORTRAN.Keywords: bifurcation, attractor, intermittence, energy cascade, energy spectra, vortex stretching
Procedia PDF Downloads 3985300 Artificial Neural Network and Statistical Method
Authors: Tomas Berhanu Bekele
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Traffic congestion is one of the main problems related to transportation in developed as well as developing countries. Traffic control systems are based on the idea of avoiding traffic instabilities and homogenizing traffic flow in such a way that the risk of accidents is minimized and traffic flow is maximized. Lately, Intelligent Transport Systems (ITS) has become an important area of research to solve such road traffic-related issues for making smart decisions. It links people, roads and vehicles together using communication technologies to increase safety and mobility. Moreover, accurate prediction of road traffic is important to manage traffic congestion. The aim of this study is to develop an ANN model for the prediction of traffic flow and to compare the ANN model with the linear regression model of traffic flow predictions. Data extraction was carried out in intervals of 15 minutes from the video player. Video of mixed traffic flow was taken and then counted during office work in order to determine the traffic volume. Vehicles were classified into six categories, namely Car, Motorcycle, Minibus, mid-bus, Bus, and Truck vehicles. The average time taken by each vehicle type to travel the trap length was measured by time displayed on a video screen.Keywords: intelligent transport system (ITS), traffic flow prediction, artificial neural network (ANN), linear regression
Procedia PDF Downloads 675299 Flow Analysis of Viscous Nanofluid Due to Rotating Rigid Disk with Navier’s Slip: A Numerical Study
Authors: Khalil Ur Rehman, M. Y. Malik, Usman Ali
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In this paper, the problem proposed by Von Karman is treated in the attendance of additional flow field effects when the liquid is spaced above the rotating rigid disk. To be more specific, a purely viscous fluid flow yield by rotating rigid disk with Navier’s condition is considered in both magnetohydrodynamic and hydrodynamic frames. The rotating flow regime is manifested with heat source/sink and chemically reactive species. Moreover, the features of thermophoresis and Brownian motion are reported by considering nanofluid model. The flow field formulation is obtained mathematically in terms of high order differential equations. The reduced system of equations is solved numerically through self-coded computational algorithm. The pertinent outcomes are discussed systematically and provided through graphical and tabular practices. A simultaneous way of study makes this attempt attractive in this sense that the article contains dual framework and validation of results with existing work confirms the execution of self-coded algorithm for fluid flow regime over a rotating rigid disk.Keywords: Navier’s condition, Newtonian fluid model, chemical reaction, heat source/sink
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