Search results for: diesel working process
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 17632

Search results for: diesel working process

12202 Increasing Health Education Tools Satisfaction in Nursing Staffs

Authors: Lu Yu Jyun

Abstract:

Background: Health education is important nursing work aiming to strengthen patients’ self-caring ability and family members. Our department educates through three methods, including speech education, flyer and demonstration video education. The satisfaction rate of health education tool use is 54.3% in nursing staff. The main reason is there hadn’t been a storage area for flyers, causing extra workload in assessing flyers. The satisfaction rate of health education in patients and families is 70.7%. We aim to improve this situation between 13th April and 6th June 2021. Method: We introduce the ECRS method to erase repetitive and redundant actions. We redesign the health education tool usage workflow to improve nursing staffs’ efficiency and further enhance nursing staffs care quality and working satisfaction. Result: The satisfaction rate of health education tool usage in nursing staff elevated from 54.3% to 92.5%. The satisfaction rate of health education in patients and families elevated from 70.7% to 90.2%. Conclusion: The assessment time of health care tools dropped from 10minutes to 3minutes. This significantly reduced the nursing staffs’ workload. 1213 paper is saved in one month and 14,556 a year in the estimate; we save the environment via this action. Health education map implemented in other nursing departments since October due to its’ high efficiency and makes health care tools more humanize.

Keywords: health, education tools, satisfaction, nursing staff

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12201 The Six 'P' Model: Principles of Inclusive Practice for Inclusion Coaches

Authors: Tiffany Gallagher, Sheila Bennett

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Based on data from a larger study, this research is based in a small school district in Ontario, Canada, that has made a transition from self-contained classes for students with exceptionalities to inclusive classroom placements for all students with their age-appropriate peers. The school board aided this transition by hiring Inclusion Coaches with a background in special education to work alongside teachers as partners and inform their inclusive practice. Based on qualitative data from four focus groups conducted with Inclusion Coaches, as well as four blog-style reflections collected at various points over two years, six principles of inclusive practice were identified for coaches. The six principles form a model during transition: pre-requisite, process, precipice, promotion, proof, and promise. These principles are encapsulated in a visual model of a spiraling staircase displaying the conditions that exist prior to coaching, during coaching interactions and considerations for the sustainability of coaching. These six principles are re-iterative and should be re-visited each time a coaching interaction is initiated. Exploring inclusion coaching as a model emulates coaching in other contexts and allows us to examine an established process through a new lens. This research becomes increasingly important as more school boards transition toward inclusive classrooms, The Six ‘P’ Model: Principles of Inclusive Practice for Inclusion Coaches allows for a unique look into a scaffolding model of building educator capacity in an inclusive setting.

Keywords: capacity building, coaching, inclusion, special education

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12200 Debriefing Practices and Models: An Integrative Review

Authors: Judson P. LaGrone

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Simulation-based education in curricula was once a luxurious component of nursing programs but now serves as a vital element of an individual’s learning experience. A debriefing occurs after the simulation scenario or clinical experience is completed to allow the instructor(s) or trained professional(s) to act as a debriefer to guide a reflection with a purpose of acknowledging, assessing, and synthesizing the thought process, decision-making process, and actions/behaviors performed during the scenario or clinical experience. Debriefing is a vital component of the simulation process and educational experience to allow the learner(s) to progressively build upon past experiences and current scenarios within a safe and welcoming environment with a guided dialog to enhance future practice. The aim of this integrative review was to assess current practices of debriefing models in simulation-based education for health care professionals and students. The following databases were utilized for the search: CINAHL Plus, Cochrane Database of Systemic Reviews, EBSCO (ERIC), PsycINFO (Ovid), and Google Scholar. The advanced search option was useful to narrow down the search of articles (full text, Boolean operators, English language, peer-reviewed, published in the past five years). Key terms included debrief, debriefing, debriefing model, debriefing intervention, psychological debriefing, simulation, simulation-based education, simulation pedagogy, health care professional, nursing student, and learning process. Included studies focus on debriefing after clinical scenarios of nursing students, medical students, and interprofessional teams conducted between 2015 and 2020. Common themes were identified after the analysis of articles matching the search criteria. Several debriefing models are addressed in the literature with similarities of effectiveness for participants in clinical simulation-based pedagogy. Themes identified included (a) importance of debriefing in simulation-based pedagogy, (b) environment for which debriefing takes place is an important consideration, (c) individuals who should conduct the debrief, (d) length of debrief, and (e) methodology of the debrief. Debriefing models supported by theoretical frameworks and facilitated by trained staff are vital for a successful debriefing experience. Models differed from self-debriefing, facilitator-led debriefing, video-assisted debriefing, rapid cycle deliberate practice, and reflective debriefing. A reoccurring finding was centered around the emphasis of continued research for systematic tool development and analysis of the validity and effectiveness of current debriefing practices. There is a lack of consistency of debriefing models among nursing curriculum with an increasing rate of ill-prepared faculty to facilitate the debriefing phase of the simulation.

Keywords: debriefing model, debriefing intervention, health care professional, simulation-based education

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12199 Titanium Alloys for Cryogenic Gas Bottle Applications: A Comparative Study

Authors: Bhanu Pant, Sanjay H. Upadhyay

Abstract:

Titanium alloys, owing to their high specific strength coupled with excellent resistance to corrosion in many severe environments, find extensive usage in the aerospace sector. Alpha and beta lean Titanium alloys have an additional characteristic of exhibiting high toughness with an NTS/ UTS ratio greater than one down to liquid oxygen and liquid helium temperatures. The cryogenic stage of high-performance rockets utilizes cryo-fluid submerged pressurizing tanks to improve volume to mass performance factor. A superior volume-to-mass ratio is achieved for LH2-submerged pressurizing tanks as compared to those submerged in LOX. Such high-efficiency tanks for LH2 submerged application necessitate the use of difficult to process alpha type Ti5Al2.5Sn-ELI alloy, which requires close control of process parameters to develop the tanks. In the present paper, a comparison of this alpha-type cryogenic Titanium alloy has been brought out with conventional alpha-beta Ti6Al4V-ELI alloy, which is usable up to LOX temperatures. Specific challenges faced during the development of these cryogenic pressurizing tanks for a launch vehicle based on the author's experience are included in the paper on the comparatively lesser-studied alpha Ti5Al2.5Sn-ELI alloy.

Keywords: cryogenic tanks, titanium Alloys, NTS/UTS ratio, alpha and alpha-beta ELI alloys

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12198 Mitigation of Risk Management Activities towards Accountability into Microfinance Environment: Malaysian Case Study

Authors: Nor Azlina A. Rahman, Jamaliah Said, Salwana Hassan

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Prompt changes in global business environment, such as passionate competition, managerial/operational, changing governmental regulation and innovation in technology have significant impacts on the organizations. At present, global business environment demands for more proactive institutions on microfinance to provide an opportunity for the business success. Microfinance providers in Malaysia still accelerate its activities of funding by cash and cheque. These institutions are at high risk as the paper-based system is deemed to be slow and prone to human error, as well as requiring a major annual reconciliation process. The global transformation of financial services, growing involvement of technology, innovation and new business activities had progressively made risk management profile to be more subjective and diversified. The persistent, complex and dynamic nature of risk management activities in the institutions arise due to highly automated advancements of technology. This may thus manifest in a variety of ways throughout the financial services sector. This study seeks out to examine current operational risks management being experienced by microfinance providers in Malaysia; investigate the process of current practices on facilitator control factor mechanisms, and explore how the adoption of technology, innovation and use of management accounting practices would affect the risk management process of operation system in microfinance providers in Malaysia. A case study method was employed in this study. The case study also need to find that the vital past role of management accounting will be used for mitigation of risk management activities towards accountability as an information or guideline to microfinance provider. An empirical element obtainable with qualitative method is needed in this study, where multipart and in-depth information are essential to understand the issues of these institution phenomena. This study is expected to propose a theoretical model for implementation of technology, innovation and management accounting practices into the system of operation to improve internal control and subsequently lead to mitigation of risk management activities among microfinance providers to be more successful.

Keywords: microfinance, accountability, operational risks, management accounting practices

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12197 Rethinking the Concept of Classroom Management during COVID-19 Times: An EFL Perspective

Authors: Hadjer Chellia

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In the light of the recent global pandemic, different issues in educational research seem to invite careful considerations. Following this perspective, this study sets out to question the concept of classroom management in an EFL higher education context during Covid-19. In order to gain an in-depth understanding of their experiences, 6 EFL teachers from different Algerian universities took part in semi-structured interviews. The main emerging themes revealed that EFL teachers have different pedagogical practices in relation to classroom management during the global crisis than those of normal times. In relation to flexible education theory, the teachers’ experiences suggest flexible classroom management during Covid-19; flexibility in the teaching methods, approach and design, flexibility in time, flexibility in space and pace (speed), flexibility in assessment modes and flexibility in coping with students’ well-being. The flexibility awareness helps them to develop readiness towards the future, mainly in terms of maintaining an appropriate pedagogy to face the future crisis. In terms of theoretical concepts, working on classroom management under unusual circumstances in relation to flexible education helped come out with the concept of flexible classroom management (FCM) and virtual classroom management (VCM). It is then important for educators and researchers to rethink different pedagogical concepts and mind a careful application in the case of unusual times.

Keywords: Covid-19, EFL educators, flexible classroom management, flexible education, virtual classroom management

Procedia PDF Downloads 137
12196 Bayesian Structural Identification with Systematic Uncertainty Using Multiple Responses

Authors: André Jesus, Yanjie Zhu, Irwanda Laory

Abstract:

Structural health monitoring is one of the most promising technologies concerning aversion of structural risk and economic savings. Analysts often have to deal with a considerable variety of uncertainties that arise during a monitoring process. Namely the widespread application of numerical models (model-based) is accompanied by a widespread concern about quantifying the uncertainties prevailing in their use. Some of these uncertainties are related with the deterministic nature of the model (code uncertainty) others with the variability of its inputs (parameter uncertainty) and the discrepancy between a model/experiment (systematic uncertainty). The actual process always exhibits a random behaviour (observation error) even when conditions are set identically (residual variation). Bayesian inference assumes that parameters of a model are random variables with an associated PDF, which can be inferred from experimental data. However in many Bayesian methods the determination of systematic uncertainty can be problematic. In this work systematic uncertainty is associated with a discrepancy function. The numerical model and discrepancy function are approximated by Gaussian processes (surrogate model). Finally, to avoid the computational burden of a fully Bayesian approach the parameters that characterise the Gaussian processes were estimated in a four stage process (modular Bayesian approach). The proposed methodology has been successfully applied on fields such as geoscience, biomedics, particle physics but never on the SHM context. This approach considerably reduces the computational burden; although the extent of the considered uncertainties is lower (second order effects are neglected). To successfully identify the considered uncertainties this formulation was extended to consider multiple responses. The efficiency of the algorithm has been tested on a small scale aluminium bridge structure, subjected to a thermal expansion due to infrared heaters. Comparison of its performance with responses measured at different points of the structure and associated degrees of identifiability is also carried out. A numerical FEM model of the structure was developed and the stiffness from its supports is considered as a parameter to calibrate. Results show that the modular Bayesian approach performed best when responses of the same type had the lowest spatial correlation. Based on previous literature, using different types of responses (strain, acceleration, and displacement) should also improve the identifiability problem. Uncertainties due to parametric variability, observation error, residual variability, code variability and systematic uncertainty were all recovered. For this example the algorithm performance was stable and considerably quicker than Bayesian methods that account for the full extent of uncertainties. Future research with real-life examples is required to fully access the advantages and limitations of the proposed methodology.

Keywords: bayesian, calibration, numerical model, system identification, systematic uncertainty, Gaussian process

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12195 Integrating Experiential Real-World Learning in Undergraduate Degrees: Maximizing Benefits and Overcoming Challenges

Authors: Anne E. Goodenough

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One of the most important roles of higher education professionals is to ensure that graduates have excellent employment prospects. This means providing students with the skills necessary to be immediately effective in the workplace. Increasingly, universities are seeking to achieve this by moving from lecture-based and campus-delivered curricula to more varied delivery, which takes students out of their academic comfort zone and allows them to engage with, and be challenged by, real world issues. One popular approach is integration of problem-based learning (PBL) projects into curricula. However, although the potential benefits of PBL are considerable, it can be difficult to devise projects that are meaningful, such that they can be regarded as mere ‘hoop jumping’ exercises. This study examines three-way partnerships between academics, students, and external link organizations. It studied the experiences of all partners involved in different collaborative projects to identify how benefits can be maximized and challenges overcome. Focal collaborations included: (1) development of real-world modules with novel assessment whereby the organization became the ‘client’ for student consultancy work; (2) frameworks where students collected/analyzed data for link organizations in research methods modules; (3) placement-based internships and dissertations; (4) immersive fieldwork projects in novel locations; and (5) students working as partners on staff-led research with link organizations. Focus groups, questionnaires and semi-structured interviews were used to identify opportunities and barriers, while quantitative analysis of students’ grades was used to determine academic effectiveness. Common challenges identified by academics were finding suitable link organizations and devising projects that simultaneously provided education opportunities and tangible benefits. There was no ‘one size fits all’ formula for success, but careful planning and ensuring clarity of roles/responsibilities were vital. Students were very positive about collaboration projects. They identified benefits to confidence, time-keeping and communication, as well as conveying their enthusiasm when their work was of benefit to the wider community. They frequently highlighted employability opportunities that collaborative projects opened up and analysis of grades demonstrated the potential for such projects to increase attainment. Organizations generally recognized the value of project outputs, but often required considerable assistance to put the right scaffolding in place to ensure projects worked. Benefits were maximized by ensuring projects were well-designed, innovative, and challenging. Co-publication of projects in peer-reviewed journals sometimes gave additional benefits for all involved, being especially beneficial for student curriculum vitae. PBL and student projects are by no means new pedagogic approaches: the novelty here came from creating meaningful three-way partnerships between academics, students, and link organizations at all undergraduate levels. Such collaborations can allow students to make a genuine contribution to knowledge, answer real questions, solve actual problems, all while providing tangible benefits to organizations. Because projects are actually needed, students tend to engage with learning at a deep level. This enhances student experience, increases attainment, encourages development of subject-specific and transferable skills, and promotes networking opportunities. Such projects frequently rely upon students and staff working collaboratively, thereby also acting to break down the traditional teacher/learner division that is typically unhelpful in developing students as advanced learners.

Keywords: higher education, employability, link organizations, innovative teaching and learning methods, interactions between enterprise and education, student experience

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12194 Supporting 'vulnerable' Students to Complete Their Studies During the Economic Crisis in Greece: The Umbrella Program of International Hellenic University

Authors: Rigas Kotsakis, Nikolaos Tsigilis, Vasilis Grammatikopoulos, Evridiki Zachopoulou

Abstract:

During the last decade, Greece has faced an unprecedented financial crisis, affecting various aspects and functionalities of Higher Education. Besides the restricted funding of academic institutions, the students and their families encountered economical difficulties that undoubtedly influenced the effective completion of their studies. In this context, a fairly large number of students in Alexander campus of International Hellenic University (IHU) delay, interrupt, or even abandon their studies, especially when they come from low-income families, belong to sensitive social or special needs groups, they have different cultural origins, etc. For this reason, a European project, named “Umbrella”, was initiated aiming at providing the necessary psychological support and counseling, especially to disadvantaged students, towards the completion of their studies. To this end, a network of various academic members (academic staff and students) from IHU, namely iMentor, were implicated in different roles. Specifically, experienced academic staff trained students to serve as intermediate links for the integration and educational support of students that fall into the aforementioned sensitive social groups and face problems for the completion of their studies. The main idea of the project is held upon its person-centered character, which facilitates direct student-to-student communication without the intervention of the teaching staff. The backbone of the iMentors network are senior students that face no problem in their academic life and volunteered for this project. It should be noted that there is a provision from the Umbrella structure for substantial and ethical rewards for their engagement. In this context, a well-defined, stringent methodology was implemented for the evaluation of the extent of the problem in IHU and the detection of the profile of the “candidate” disadvantaged students. The first phase included two steps, (a) data collection and (b) data cleansing/ preprocessing. The first step involved the data collection process from the Secretary Services of all Schools in IHU, from 1980 to 2019, which resulted in 96.418 records. The data set included the School name, the semester of studies, a student enrolling criteria, the nationality, the graduation year or the current, up-to-date academic state (still studying, delayed, dropped off, etc.). The second step of the employed methodology involved the data cleansing/preprocessing because of the existence of “noisy” data, missing and erroneous values, etc. Furthermore, several assumptions and grouping actions were imposed to achieve data homogeneity and an easy-to-interpret subsequent statistical analysis. Specifically, the duration of 40 years recording was limited to the last 15 years (2004-2019). In 2004 the Greek Technological Institutions were evolved into Higher Education Universities, leading into a stable and unified frame of graduate studies. In addition, the data concerning active students were excluded from the analysis since the initial processing effort was focused on the detection of factors/variables that differentiated graduate and deleted students. The final working dataset included 21.432 records with only two categories of students, those that have a degree and those who abandoned their studies. Findings of the first phase are presented across faculties and further discussed.

Keywords: higher education, students support, economic crisis, mentoring

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12193 Characterization of Mg/Sc System for X-Ray Spectroscopy in the Water Window Range

Authors: Hina Verma, Karine Le Guen, Mohammed H. Modi, Rajnish Dhawan, Philippe Jonnard

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Periodic multilayer mirrors have potential application as optical components in X-ray microscopy, particularly working in the water window region. The water window range, located between the absorption edges of carbon (285 eV) and oxygen (530eV), along with the presence of nitrogen K absorption edge (395 eV), makes it a powerful method for imaging biological samples due to the natural optical contrast between water and carbon. We characterized bilayer, trilayer, quadrilayer, and multilayer systems of Mg/Sc with ZrC thin layers introduced as a barrier layer and capping layer prepared by ion beam sputtering. The introduction of ZrC as a barrier layer is expected to improve the structure of the Mg/Sc system. The ZrC capping layer also prevents the stack from oxidation. The structural analysis of the Mg/Sc systems was carried out by using grazing incidence X-ray reflectivity (GIXRR) to obtain non-destructively a first description of the structural parameters, thickness, roughness, and density of the layers. Resonant soft X-ray reflectivity measurements in the vicinity of Sc L-absorption edge were performed to investigate and quantify the atomic distribution of deposited layers. Near absorption edge, the atomic scattering factor of an element changes sharply depending on its chemical environment inside the structure.

Keywords: buried interfaces, resonant soft X-ray reflectivity, X-ray optics, X-ray reflectivity

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12192 Elaboration of Ceramic Metal Accident Tolerant Fuels by Additive Manufacturing

Authors: O. Fiquet, P. Lemarignier

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Additive manufacturing may find numerous applications in the nuclear industry, for the same reason as for other industries, to enlarge design possibilities and performances and develop fabrication methods as a flexible route for future innovation. Additive Manufacturing applications in the design of structural metallic components for reactors are already developed at a high Technology Readiness Level (TRL). In the case of a Pressured Water Reactor using uranium oxide fuel pellets, which are ceramics, the transposition of already optimized Additive Manufacturing (AM) processes to UO₂ remains a challenge, and the progress remains slow because, to our best knowledge, only a few laboratories have the capability of developing processes applicable to UO₂. After the Fukushima accident, numerous research fields emerged with the study of ATF (Accident tolerant Fuel) fuel concepts, which aimed to improve fuel behaviour. One item concerns the increase of the pellet thermal performance by, for example, the addition of high thermal conductivity material into fissile UO₂. This additive phase may be metallic, and the end product will constitute a CERMET composite. Innovative designs of an internal metallic framework are proposed based on predictive calculations. However, because the well-known reference pellet manufacturing methods impose many limitations, manufacturing such a composite remains an arduous task. Therefore, the AM process appears as a means of broadening the design possibilities of CERMET manufacturing. If the external form remains a standard cylindrical fuel pellet, the internal metallic design remains to be optimized based on process capabilities. This project also considers the limitation to a maximum of 10% volume of metal, which is a constraint neutron physics considerations impose. The AM technique chosen for this development is robocasting because of its simplicity and low-cost equipment. It remains, however, a challenge to adapt a ceramic 3D printing process for the fabrication of UO₂ fuel. The investigation starts with surrogate material, and the optimization of slurry feedstock is based on alumina. The paper will present the first printing of Al2O3-Mo CERMET and the expected transition from ceramic-based alumina to UO₂ CERMET.

Keywords: nuclear, fuel, CERMET, robocasting

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12191 Representational Issues in Learning Solution Chemistry at Secondary School

Authors: Lam Pham, Peter Hubber, Russell Tytler

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Students’ conceptual understandings of chemistry concepts/phenomena involve capability to coordinate across the three levels of Johnston’s triangle model. This triplet model is based on reasoning about chemical phenomena across macro, sub-micro and symbolic levels. In chemistry education, there is a need for further examining inquiry-based approaches that enhance students’ conceptual learning and problem solving skills. This research adopted a directed inquiry pedagogy based on students constructing and coordinating representations, to investigate senior school students’ capabilities to flexibly move across Johnston’ levels when learning dilution and molar concentration concepts. The participants comprise 50 grade 11 and 20 grade 10 students and 4 chemistry teachers who were selected from 4 secondary schools located in metropolitan Melbourne, Victoria. This research into classroom practices used ethnographic methodology, involved teachers working collaboratively with the research team to develop representational activities and lesson sequences in the instruction of a unit on solution chemistry. The representational activities included challenges (Representational Challenges-RCs) that used ‘representational tools’ to assist students to move across Johnson’s three levels for dilution phenomena. In this report, the ‘representational tool’ called ‘cross and portion’ model was developed and used in teaching and learning the molar concentration concept. Students’ conceptual understanding and problem solving skills when learning with this model are analysed through group case studies of year 10 and 11 chemistry students. In learning dilution concepts, students in both group case studies actively conducted a practical experiment, used their own language and visualisation skills to represent dilution phenomena at macroscopic level (RC1). At the sub-microscopic level, students generated and negotiated representations of the chemical interactions between solute and solvent underpinning the dilution process. At the symbolic level, students demonstrated their understandings about dilution concepts by drawing chemical structures and performing mathematical calculations. When learning molar concentration with a ‘cross and portion’ model (RC2), students coordinated across visual and symbolic representational forms and Johnson’s levels to construct representations. The analysis showed that in RC1, Year 10 students needed more ‘scaffolding’ in inducing to representations to explicit the form and function of sub-microscopic representations. In RC2, Year 11 students showed clarity in using visual representations (drawings) to link to mathematics to solve representational challenges about molar concentration. In contrast, year 10 students struggled to get match up the two systems, symbolic system of mole per litre (‘cross and portion’) and visual representation (drawing). These conceptual problems do not lie in the students’ mathematical calculation capability but rather in students’ capability to align visual representations with the symbolic mathematical formulations. This research also found that students in both group case studies were able to coordinate representations when probed about the use of ‘cross and portion’ model (in RC2) to demonstrate molar concentration of diluted solutions (in RC1). Students mostly succeeded in constructing ‘cross and portion’ models to represent the reduction of molar concentration of the concentration gradients. In conclusion, this research demonstrated how the strategic introduction and coordination of chemical representations across modes and across the macro, sub-micro and symbolic levels, supported student reasoning and problem solving in chemistry.

Keywords: cross and portion, dilution, Johnston's triangle, molar concentration, representations

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12190 Analysis of Influence of Geometrical Set of Nozzles on Aerodynamic Drag Level of a Hero’s Based Steam Turbine

Authors: Mateusz Paszko, Miroslaw Wendeker, Adam Majczak

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High temperature waste energy offers a number of management options. The most common energy recuperation systems, that are actually used to utilize energy from the high temperature sources are steam turbines working in a high pressure and temperature closed cycles. Due to the high costs of production of energy recuperation systems, especially rotary turbine discs equipped with blades, currently used solutions are limited in use with waste energy sources of temperature below 100 °C. This study presents the results of simulating the flow of the water vapor in various configurations of flow ducts in a reaction steam turbine based on Hero’s steam turbine. The simulation was performed using a numerical model and the ANSYS Fluent software. Simulation computations were conducted with use of the water vapor as an internal agent powering the turbine, which is fully safe for an environment in case of a device failure. The conclusions resulting from the conducted numerical computations should allow for optimization of the flow ducts geometries, in order to achieve the greatest possible efficiency of the turbine. It is expected that the obtained results should be useful for further works related to the development of the final version of a low drag steam turbine dedicated for low cost energy recuperation systems.

Keywords: energy recuperation, CFD analysis, waste energy, steam turbine

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12189 An Attempt to Get Communication Design Students to Reflect: A Content Analysis of Students’ Learning Journals

Authors: C. K. Peter Chuah

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Essentially, the intention of reflective journal is meant for students to develop higher-order thinking skills and to provide a 'space' to make their learning experience and thinking, making and feeling visible, i.e., it provides students an opportunity to evaluate their learning critically by focusing on the rationale behind their thinking, making and feeling. In addition, reflective journal also gets the students to focus on how could things be done differently—the possibility, alternative point of views, and opportunities for change. It is hoped that by getting communication design students to reflect at various intervals, they could move away from mere working on the design project and pay more attention to what they thought they have learned in relation to the development of their design ability. Unfortunately, a closer examination—through content analysis—of the learning journals submitted by a group of design students revealed that most of the reflections were descriptive and tended to be a summary of what occurred in the learning experience. While many students were able to describe what they did, very few were able to explain how they were able to do something critically. It can be concluded that to get design students to reflect is a fairly easy task, but to get them to reflect critically could be very challenging. To ensure that design students could benefit from the use of reflective journal as a tool to develop their critical thinking skills, a more systematic and structured approach to the introduction of critical thinking and reflective journal should be built into the design curriculum to provide as much practice and sufficient feedback as other studio subjects.

Keywords: communication design education, critical thinking, reflection, reflective journal

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12188 Artificial Intelligence and Machine Vision-Based Defect Detection Methodology for Solid Rocket Motor Propellant Grains

Authors: Sandip Suman

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Mechanical defects (cracks, voids, irregularities) in rocket motor propellant are not new and it is induced due to various reasons, which could be an improper manufacturing process, lot-to-lot variation in chemicals or just the natural aging of the products. These defects are normally identified during the examination of radiographic films by quality inspectors. However, a lot of times, these defects are under or over-classified by human inspectors, which leads to unpredictable performance during lot acceptance tests and significant economic loss. The human eye can only visualize larger cracks and defects in the radiographs, and it is almost impossible to visualize every small defect through the human eye. A different artificial intelligence-based machine vision methodology has been proposed in this work to identify and classify the structural defects in the radiographic films of rocket motors with solid propellant. The proposed methodology can extract the features of defects, characterize them, and make intelligent decisions for acceptance or rejection as per the customer requirements. This will automatize the defect detection process during manufacturing with human-like intelligence. It will also significantly reduce production downtime and help to restore processes in the least possible time. The proposed methodology is highly scalable and can easily be transferred to various products and processes.

Keywords: artificial intelligence, machine vision, defect detection, rocket motor propellant grains

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12187 Towards the Rapid Synthesis of High-Quality Monolayer Continuous Film of Graphene on High Surface Free Energy Existing Plasma Modified Cu Foil

Authors: Maddumage Don Sandeepa Lakshad Wimalananda, Jae-Kwan Kim, Ji-Myon Lee

Abstract:

Graphene is an extraordinary 2D material that shows superior electrical, optical, and mechanical properties for the applications such as transparent contacts. Further, chemical vapor deposition (CVD) technique facilitates to synthesizing of large-area graphene, including transferability. The abstract is describing the use of high surface free energy (SFE) and nano-scale high-density surface kinks (rough) existing Cu foil for CVD graphene growth, which is an opposite approach to modern use of catalytic surfaces for high-quality graphene growth, but the controllable rough morphological nature opens new era to fast synthesis (less than the 50s with a short annealing process) of graphene as a continuous film over conventional longer process (30 min growth). The experiments were shown that high SFE condition and surface kinks on Cu(100) crystal plane existing Cu catalytic surface facilitated to synthesize graphene with high monolayer and continuous nature because it can influence the adsorption of C species with high concentration and which can be facilitated by faster nucleation and growth of graphene. The fast nucleation and growth are lowering the diffusion of C atoms to Cu-graphene interface, which is resulting in no or negligible formation of bilayer patches. High energy (500W) Ar plasma treatment (inductively Coupled plasma) was facilitated to form rough and high SFE existing (54.92 mJm-2) Cu foil. This surface was used to grow the graphene by using CVD technique at 1000C for 50s. The introduced kink-like high SFE existing point on Cu(100) crystal plane facilitated to faster nucleation of graphene with a high monolayer ratio (I2D/IG is 2.42) compared to another different kind of smooth morphological and low SFE existing Cu surfaces such as Smoother surface, which is prepared by the redeposit of Cu evaporating atoms during the annealing (RRMS is 13.3nm). Even high SFE condition was favorable to synthesize graphene with monolayer and continuous nature; It fails to maintain clean (surface contains amorphous C clusters) and defect-free condition (ID/IG is 0.46) because of high SFE of Cu foil at the graphene growth stage. A post annealing process was used to heal and overcome previously mentioned problems. Different CVD atmospheres such as CH4 and H2 were used, and it was observed that there is a negligible change in graphene nature (number of layers and continuous condition) but it was observed that there is a significant difference in graphene quality because the ID/IG ratio of the graphene was reduced to 0.21 after the post-annealing with H2 gas. Addition to the change of graphene defectiveness the FE-SEM images show there was a reduction of C cluster contamination of the surface. High SFE conditions are favorable to form graphene as a monolayer and continuous film, but it fails to provide defect-free graphene. Further, plasma modified high SFE existing surface can be used to synthesize graphene within 50s, and a post annealing process can be used to reduce the defectiveness.

Keywords: chemical vapor deposition, graphene, morphology, plasma, surface free energy

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12186 A Framework for Automating Software Testing: A Practical Approach

Authors: Ana Paula Cavalcanti Furtado, Silvio Meira

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Context: The quality of a software product can be directly influenced by the quality of its development process. Therefore, immature or ad-hoc test processes are means that are unsuited for introducing systematic test automation, and should not be used to support improving the quality of software. Objective: In order to conduct this research, the benefits and limitations of and gaps in automating software testing had to be assessed in order to identify the best practices and to propose a strategy for systematically introducing test automation into software development processes. Method: To conduct this research, an exploratory bibliographical survey was undertaken so as to underpin the search by theory and the recent literature. After defining the proposal, two case studies were conducted so as to analyze the proposal in a real-world environment. In addition, the proposal was also assessed through a focus group with specialists in the field. Results: The proposal of a Framework for Automating Software Testing (FAST), which is a theoretical framework consisting of a hierarchical structure to introduce test automation. Conclusion: The findings of this research showed that the absence of systematic processes is one of the factors that hinder the introduction of test automation. Based on the results of the case studies, FAST can be considered as a satisfactory alternative that lies within the scope of introducing and maintaining test automation in software development.

Keywords: software process improvement, software quality, software testing, test automation

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12185 Pre-Cooling Strategies for the Refueling of Hydrogen Cylinders in Vehicular Transport

Authors: C. Hall, J. Ramos, V. Ramasamy

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Hydrocarbon-based fuel vehicles are a major contributor to air pollution due to harmful emissions produced, leading to a demand for cleaner fuel types. A leader in this pursuit is hydrogen, with its application in vehicles producing zero harmful emissions and the only by-product being water. To compete with the performance of conventional vehicles, hydrogen gas must be stored on-board of vehicles in cylinders at high pressures (35–70 MPa) and have a short refueling duration (approximately 3 mins). However, the fast-filling of hydrogen cylinders causes a significant rise in temperature due to the combination of the negative Joule-Thompson effect and the compression of the gas. This can lead to structural failure and therefore, a maximum allowable internal temperature of 85°C has been imposed by the International Standards Organization. The technological solution to tackle the issue of rapid temperature rise during the refueling process is to decrease the temperature of the gas entering the cylinder. Pre-cooling of the gas uses a heat exchanger and requires energy for its operation. Thus, it is imperative to determine the least amount of energy input that is required to lower the gas temperature for cost savings. A validated universal thermodynamic model is used to identify an energy-efficient pre-cooling strategy. The model requires negligible computational time and is applied to previously validated experimental cases to optimize pre-cooling requirements. The pre-cooling characteristics include the location within the refueling timeline and its duration. A constant pressure-ramp rate is imposed to eliminate the effects of rapid changes in mass flow rate. A pre-cooled gas temperature of -40°C is applied, which is the lowest allowable temperature. The heat exchanger is assumed to be ideal with no energy losses. The refueling of the cylinders is modeled with the pre-cooling split in ten percent time intervals. Furthermore, varying burst durations are applied in both the early and late stages of the refueling procedure. The model shows that pre-cooling in the later stages of the refuelling process is more energy-efficient than early pre-cooling. In addition, the efficiency of pre-cooling towards the end of the refueling process is independent of the pressure profile at the inlet. This leads to the hypothesis that pre-cooled gas should be applied as late as possible in the refueling timeline and at very low temperatures. The model had shown a 31% reduction in energy demand whilst achieving the same final gas temperature for a refueling scenario when pre-cooling was applied towards the end of the process. The identification of the most energy-efficient refueling approaches whilst adhering to the safety guidelines is imperative to reducing the operating cost of hydrogen refueling stations. Heat exchangers are energy-intensive and thus, reducing the energy requirement would lead to cost reduction. This investigation shows that pre-cooling should be applied as late as possible and for short durations.

Keywords: cylinder, hydrogen, pre-cooling, refueling, thermodynamic model

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12184 Distributed Framework for Pothole Detection and Monitoring Using Federated Learning

Authors: Ezil Sam Leni, Shalen S.

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Transport service monitoring and upkeep are essential components of smart city initiatives. The main risks to the relevant departments and authorities are the ever-increasing vehicular traffic and the conditions of the roads. In India, the economy is greatly impacted by the road transport sector. In 2021, the Ministry of Road Transport and Highways Transport, Government of India, produced a report with statistical data on traffic accidents. The data included the number of fatalities, injuries, and other pertinent criteria. This study proposes a distributed infrastructure for the monitoring, detection, and reporting of potholes to the appropriate authorities. In a distributed environment, the nodes are the edge devices, and local edge servers, and global servers. The edge devices receive the initial model to be employed from the global server. The YOLOv8 model for pothole detection is used in the edge devices. The edge devices run the pothole detection model, gather the pothole images on their path, and send the updates to the nearby edge server. The local edge server selects the clients for its aggregation process, aggregates the model updates and sends the updates to the global server. The global server collects the updates from the local edge servers, performs aggregation and derives the updated model. The updated model has the information about the potholes received from the local edge servers and notifies the updates to the local edge servers and concerned authorities for monitoring and maintenance of road conditions. The entire process is implemented in FedCV distributed environment with the implementation using the client-server model and aggregation entities. After choosing the clients for its aggregation process, the local edge server gathers the model updates and transmits them to the global server. After gathering the updates from the regional edge servers, the global server aggregates them and creates the updated model. Performance indicators and the experimentation environment are assessed, discussed, and presented. Accelerometer data may be taken into consideration for improved performance in the future development of this study, in addition to the images captured from the transportation routes.

Keywords: federated Learning, pothole detection, distributed framework, federated averaging

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12183 Folk Media and Political Movement: A Case Study on the Bodos of North East India

Authors: Faguna Barmahalia

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Politics of ethnic identity in the north-east India is well-known phenomenon. The ethnic assertion in this region is mostly linguistic and cultural in nature. Most of the ethnic groups in the north-east region have been demanding either autonomous or separate state to maintain their socio-cultural identity. After the Indian Independence, the ethnic groups of people think that they have not developed till. Despite having many natural resources, North East India remained backward in terms of economic, education as well as politics. In this scenario, many educated and middle-class elite people have involved in working for the all-round development of their community. The Bodos are one of the major tribes in North Eeast India. In Assam, the Bodos are assumed by themselves to be exploited and suppressed by the Assamese Hindu society. Consequently, the socio-cultural identity movement has emerged among the Bodos.The main aims of my study are: i. to focus on how the Bodos of Assam are using the folk media in their political movement and iii. To analyse the role of folklore towards serving the ethnic unity and nationalism among the Bodos. Methodology: The study is based on the primary and secondary sources. Interview and observation method was conducted for collecting the primary data. For secondary source, some printed books, magazines and others materials published by the distinguished publishers and websites have been used.

Keywords: media, culture, nationalism, politics

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12182 University Coordinating Council Office: Perceived and Expected Roles and Performances

Authors: Pitsanu Poonpetpun

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This research paper consisted of three objectives: 1) to investigate actual perception of Suan Sunandha Rajabhat University’s members towards roles and performances of the Coordinating Council Office under the University Council; 2) to investigate expectation of Suan Sunandha Rajabhat University’s members towards roles and performances of the Coordinating Council Office under the University Council; and 3) to compare actual perception and expectation of Suan Sunandha Rajabhat University’s members towards roles and performances of the Coordinating Council Office under the University Council. A total of 316 samples from the population of the members of Suan Sunandha Rajabhat University were selected by use of the simple random sampling technique. Descriptive statistics and Dependent T- Test for paired samples were used, where the Dependent T- Test was for an analysis of a comparison of actual perception and expectation of Suan Sunandha Rajabhat University’s members towards roles and performances of the Coordinating Council Office under the University Council. The findings unveiled significantly high levels for the following roles: [i] appropriately circulating agendas and meeting files before time; [ii] preparing appropriate amount and quality of audio- visual equipment for meetings; [iii] compiling and keeping up-to-date documents; [iv] coordinating and working on linking all useful information to serve for the university uses for strategic policing; and [v] preparing appropriate meeting venues.

Keywords: coordinating council office of the university council, expected role, perceived role, performances of duties

Procedia PDF Downloads 280
12181 DesignChain: Automated Design of Products Featuring a Large Number of Variants

Authors: Lars Rödel, Jonas Krebs, Gregor Müller

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The growing price pressure due to the increasing number of global suppliers, the growing individualization of products and ever-shorter delivery times are upcoming challenges in the industry. In this context, Mass Personalization stands for the individualized production of customer products in batch size 1 at the price of standardized products. The possibilities of digitalization and automation of technical order processing open up the opportunity for companies to significantly reduce their cost of complexity and lead times and thus enhance their competitiveness. Many companies already use a range of CAx tools and configuration solutions today. Often, the expert knowledge of employees is hidden in "knowledge silos" and is rarely networked across processes. DesignChain describes the automated digital process from the recording of individual customer requirements, through design and technical preparation, to production. Configurators offer the possibility of mapping variant-rich products within the Design Chain. This transformation of customer requirements into product features makes it possible to generate even complex CAD models, such as those for large-scale plants, on a rule-based basis. With the aid of an automated CAx chain, production-relevant documents are thus transferred digitally to production. This process, which can be fully automated, allows variants to always be generated on the basis of current version statuses.

Keywords: automation, design, CAD, CAx

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12180 Stress and Coping Strategies: A Correlational Analysis to Profiling Maladaptive Behaviors at Work

Authors: Silvia Riva, Ezekiel Chinyio

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Introduction: Workers in different sectors are prone to stress at varying levels. They also respond to stress in different ways. An inspiration was to study stress development amongst workers in a work dangerous setting (Construction Industry) as well as how they cope with specific stress incidences. Objective: The overarching objective of the study was to study and correlate between stress and coping strategies. The research was conducted in an organizational industrial setting, and its findings on the coping actions of construction workers are reported in this article. Methods: An online cross-sectional survey was conducted with 80 participants aged 18-62. These were working for three different construction organizations in the West Midland region of the UK. Their coping actions were assessed using the COPE Inventory (Carver, 2013) instrument while the level of stress was assessed by the Perceived Stress Scale (Cohen, 1994). Results: Out of 80 workers (20 female, 25%, mean age 40.66), positive reinterpretation (M=4.15, SD=2.60) and active coping (M=4.18, SD=2.55) were the two most adaptive strategies reported by the workers while the most frequent maladaptive behavior was mental disengagement (M=3.62, SD=2.25). Among the maladaptive tactics, alcohol and drug abuse was a significant moderator in stress reactions (t=6.12, p=.000). Conclusion: Some maladaptive strategies are adopted by construction workers to cope with stress. So, it could be argued that programs of stress prevention and control in the construction industry have a basis to develop solutions that can improve and strengthen effective interventions when workers are stressed or getting stressed.

Keywords: coping, organization, strategies, stress

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12179 Sound Instance: Art, Perception and Composition through Soundscapes

Authors: Ricardo Mestre

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The soundscape stands out as an agglomeration of sounds available in the world, associated with different contexts and origins, being a theme studied by various areas of knowledge, seeking to guide their benefits and their consequences, contributing to the welfare of society and other ecosystems. Murray Schafer, the author who originally developed this concept, highlights the need for a greater recognition of sound reality, through the selection and differentiation of sounds, contributing to a tuning of the world and to the balance and well-being of humanity. According to some authors sound environment, produced and created in various ways, provides various sources of information, contributing to the orientation of the human being, alerting and manipulating him during his daily journey, like small notifications received on a cell phone or other device with these features. In this way, it becomes possible to give sound its due importance in relation to the processes of individual representation, in manners of social, professional and emotional life. Ensuring an individual representation means providing the human being with new tools for the long process of reflection by recognizing his environment, the sounds that represent him, and his perspective on his respective function in it. In order to provide more information about the importance of the sound environment inherent to the individual reality, one introduces the term sound instance, in order to refer to the whole sound field existing in the individual's life, which is divided into four distinct subfields, but essential to the process of individual representation, called sound matrix, sound cycles, sound traces and sound interference.

Keywords: sound instance, soundscape, sound art, perception, composition

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12178 Improving the Flow Capacity (CV) of the Valves

Authors: Pradeep A. G, Gorantla Giridhar, Vijay Turaga, Vinod Srinivasa

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The major problem in the flow control valve is of lower Cv, which will reduce the overall efficiency of the flow circuit. Designers are continuously working to improve the Cv of the valve, but they need to validate the design ideas they have regarding the improvement of Cv. The traditional method of prototyping and testing takes a lot of time. That is where CFD comes into the picture with very quick and accurate validation along with visualization, which is not possible with the traditional testing method. We have developed a method to predict Cv value using CFD analysis by iterating on various Boundary conditions, solver settings and by carrying out grid convergence studies to establish the correlation between the CFD model and Test data. The present study investigates 3 different ideas put forward by the designers for improving the flow capacity of the valves, like reducing the cage thickness, changing the port position, and using the parabolic plug to guide the flow. Using CFD, we analyzed all design changes using the established methodology that we developed. We were able to evaluate the effect of these design changes on the Valve Cv. We optimized the wetted surface of the valve further by suggesting the design modification to the lower part of the valve to make the flow more streamlined. We could find that changing cage thickness and port position has little impact on the valve Cv. The combination of optimized wetted surface and introduction of parabolic plug improved the Flow capacity (Cv) of the valve significantly.

Keywords: flow control valves, flow capacity (Cv), CFD simulations, design validation

Procedia PDF Downloads 148
12177 Leadership Development in Nepal: Challenges and Prospects

Authors: Deepak Chaudhary

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This paper attempts to analyze the leadership phenomena, its challenges, and prospects in Nepal. Literature is reviewed rigorously to explain the theoretical and empirical aspects of leadership. Besides, In-depth interviews with three national leaders were interviewed to know the challenges regarding polity and leadership. Similarly, a survey among 434 households in Katahari rural municipality and Godavari municipality was carried out to assess people’s perceptions of leaders. Leadership is normally pronounced in the wake of the success of the country’s development or crisis management. Real leaders are those who can avert any crisis successfully and proceed with the country in a progressive and normal way. Leadership’s working style can create a favorable institutional environment in the public institution that can lead development programs successfully. However, the literature suggests that Nepal is still struggling towards modernization in comparison to some East-Asian countries whose socio-economic situation was more similar in the 1950s. Similarly, Nepal has been facing several social movements after the 1990s, which resulted in a new political system, though the performance of the public institution has been a question and it goes to the leadership’s role. The poor tackling of natural disasters like earthquakes flooding, and pandemics raises the questions of the leadership’s role to some extent. The government of Nepal's record of developmental expenditures is dismal. However, leadership has been the central part of people, community, and country, and hence, the study of leadership phenomena in relation to a country’s well-being is intrinsic.

Keywords: challenges, leadership, institutionalization, effectiveness

Procedia PDF Downloads 49
12176 Production of Metal Powder Using Twin Arc Spraying Process for Additive Manufacturing

Authors: D. Chen, H. Daoud, C. Kreiner, U. Glatzel

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Additive Manufacturing (AM) provides promising opportunities to optimize and to produce tooling by integrating near-contour tempering channels for more efficient cooling. To enhance the properties of the produced tooling using additive manufacturing, prototypes should be produced in short periods. Thereby, this requires a small amount of tailored powders, which either has a high production cost or is commercially unavailable. Hence, in this study, an arc spray atomization approach to produce a tailored metal powder at a lower cost and even in small quantities, in comparison to the conventional powder production methods, was proposed. This approach involves converting commercially available metal wire into powder by modifying the wire arc spraying process. The influences of spray medium and gas pressure on the powder properties were investigated. As a result, particles with smooth surface and lower porosity were obtained, when nonoxidizing gases are used for thermal spraying. The particle size decreased with increasing of the gas pressure, and the particles sizes are in the range from 10 to 70 µm, which is desirable for selective laser melting (SLM). A comparison of microstructure and mechanical behavior of SLM generated parts using arc sprayed powders (alloy: X5CrNiCuNb 16-4) and commercial powder (alloy: X5CrNiCuNb 16-4) was also conducted.

Keywords: additive manufacturing, arc spraying, powder production, selective laser melting

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12175 Energy and Exergy Analyses of Thin-Layer Drying of Pineapple Slices

Authors: Apolinar Picado, Steve Alfaro, Rafael Gamero

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Energy and exergy analyses of thin-layer drying of pineapple slices (Ananas comosus L.) were conducted in a laboratory tunnel dryer. Drying experiments were carried out at three temperatures (100, 115 and 130 °C) and an air velocity of 1.45 m/s. The effects of drying variables on energy utilisation, energy utilisation ratio, exergy loss and exergy efficiency were studied. The enthalpy difference of the gas increased as the inlet gas temperature increase. It is observed that at the 75 minutes of the drying process the outlet gas enthalpy achieves a maximum value that is very close to the inlet value and remains constant until the end of the drying process. This behaviour is due to the reduction of the total enthalpy within the system, or in other words, the reduction of the effective heat transfer from the hot gas flow to the vegetable being dried. Further, the outlet entropy exhibits a significant increase that is not only due to the temperature variation, but also to the increase of water vapour phase contained in the hot gas flow. The maximum value of the exergy efficiency curve corresponds to the maximum value observed within the drying rate curves. This maximum value represents the stage when the available energy is efficiently used in the removal of the moisture within the solid. As the drying rate decreases, the available energy is started to be less employed. The exergetic efficiency was directly dependent on the evaporation flux and since the convective drying is less efficient that other types of dryer, it is likely that the exergetic efficiency has relatively low values.

Keywords: efficiency, energy, exergy, thin-layer drying

Procedia PDF Downloads 236
12174 Reduction Shrinkage of Concrete without Use Reinforcement

Authors: Martin Tazky, Rudolf Hela, Lucia Osuska, Petr Novosad

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Concrete’s volumetric changes are natural process caused by silicate minerals’ hydration. These changes can lead to cracking and subsequent destruction of cementitious material’s matrix. In most cases, cracks can be assessed as a negative effect of hydration, and in all cases, they lead to an acceleration of degradation processes. Preventing the formation of these cracks is, therefore, the main effort. Once of the possibility how to eliminate this natural concrete shrinkage process is by using different types of dispersed reinforcement. For this application of concrete shrinking, steel and polymer reinforcement are preferably used. Despite ordinarily used reinforcement in concrete to eliminate shrinkage it is possible to look at this specific problematic from the beginning by itself concrete mix composition. There are many secondary raw materials, which are helpful in reduction of hydration heat and also with shrinkage of concrete during curing. The new science shows the possibilities of shrinkage reduction also by the controlled formation of hydration products, which could act by itself morphology as a traditionally used dispersed reinforcement. This contribution deals with the possibility of controlled formation of mono- and tri-sulfate which are considered like degradation minerals. Mono- and tri- sulfate's controlled formation in a cementitious composite can be classified as a self-healing ability. Its crystal’s growth acts directly against the shrinking tension – this reduces the risk of cracks development. Controlled formation means that these crystals start to grow in the fresh state of the material (e.g. concrete) but stop right before it could cause any damage to the hardened material. Waste materials with the suitable chemical composition are very attractive precursors because of their added value in the form of landscape pollution’s reduction and, of course, low cost. In this experiment, the possibilities of using the fly ash from fluidized bed combustion as a mono- and tri-sulphate formation additive were investigated. The experiment itself was conducted on cement paste and concrete and specimens were subjected to a thorough analysis of physicomechanical properties as well as microstructure from the moment of mixing up to 180 days. In cement composites, were monitored the process of hydration and shrinkage. In a mixture with the used admixture of fluidized bed combustion fly ash, possible failures were specified by electronic microscopy and dynamic modulus of elasticity. The results of experiments show the possibility of shrinkage concrete reduction without using traditionally dispersed reinforcement.

Keywords: shrinkage, monosulphates, trisulphates, self-healing, fluidized fly ash

Procedia PDF Downloads 172
12173 Adoption and Diffusion of Valuation Standards in the Forensic Accounting Community and in Courts: Facilitating and Inhibiting Factors

Authors: Matteo Manera, Mariateresa Torchia, Gregory Moscato

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Forensic accounting is a hot subject of research in accounting. Valuation remains one of the major topics for practitioners. Valuation standards are a powerful instrument that can contribute to a fair process: their use aims at reducing subjectivity and arbitrary decisions in courts. In most jurisdictions, valuation standards are not the law: forensic accountants are not obliged to use valuation standards when they perform valuation works for judges. To date, as far as we know, no literature work has investigated adoption and diffusion of valuation standards in the forensic accounting space. In this paper, we analyze the spread of valuation standards through the lenses of isomorphism and -as corollaries- of Agency Theory and Signaling Theory. Because of lack of research in the particular area of valuation standards adoption, the present work relies on qualitative, exploratory research, based on semi-structured interviews conducted (up to saturation) with expert forensic accountants. Our work digs into motivations behind adoption and diffusion, as well into perceptions of forensic accountants around benefits of valuation standards and into barriers to their diffusion: the result is that, while the vast majority of forensic accountants praise the great work of the standards setters in introducing valuation standards, it might be that less than 50% of forensic accountants actually use valuation standards, in courts. Our preliminary findings, to be supported or refuted by future research, lead us to address a “trilogy” of recommendations to the stakeholders involved in the process of adoption and diffusion of valuation standards in courts.

Keywords: forensic accounting, valuation standards, adoption of standards, motivations, benefits, barriers, Isomorphism

Procedia PDF Downloads 157