Search results for: auditor’s rotation
544 Tax Avoidance During The Financial Crisis: Role Of Independent Commissioners And External Auditors
Authors: Yasir Ramadhan
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This study aims to investigate tax avoidance practices when a financial crisis occurs due to the effects of the COVID-19 pandemic. This study also finds out how the influence of independent commissioners and external auditors on tax avoidance practices during the COVID-19 pandemic. Tax avoidance practices are measured by the current ETR. The role of the independent board of commissioners is measured by the proportion of independent commissioners in the composition of the board of commissioners, while the external auditor is measured by audit quality. In this study, there were 342 observations of companies listed on the Indonesia Stock Exchange from 2019 to 2020. This study used the difference-in-differences (DiD) method in data analysis. The results of this study indicate that companies do tax avoidance during the COVID-19 pandemic. Meanwhile, independent commissioners and qualified audits are not proven to be able to negate tax avoidance practices during the COVID-19 Pandemic. These results also show that a higher proportion of independent commissioners and audit quality are not sufficient for countries with low levels of auditor litigation and investor protection and weak regulatory frameworks.Keywords: audit, commissioner, tax avoidance, COVID-19 pandemic
Procedia PDF Downloads 139543 Subspace Rotation Algorithm for Implementing Restricted Hopfield Network as an Auto-Associative Memory
Authors: Ci Lin, Tet Yeap, Iluju Kiringa
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This paper introduces the subspace rotation algorithm (SRA) to train the Restricted Hopfield Network (RHN) as an auto-associative memory. Subspace rotation algorithm is a gradient-free subspace tracking approach based on the singular value decomposition (SVD). In comparison with Backpropagation Through Time (BPTT) on training RHN, it is observed that SRA could always converge to the optimal solution and BPTT could not achieve the same performance when the model becomes complex, and the number of patterns is large. The AUTS case study showed that the RHN model trained by SRA could achieve a better structure of attraction basin with larger radius(in general) than the Hopfield Network(HNN) model trained by Hebbian learning rule. Through learning 10000 patterns from MNIST dataset with RHN models with different number of hidden nodes, it is observed that an several components could be adjusted to achieve a balance between recovery accuracy and noise resistance.Keywords: hopfield neural network, restricted hopfield network, subspace rotation algorithm, hebbian learning rule
Procedia PDF Downloads 108542 The Incompressible Preference of Turbulence
Authors: Samuel David Dunstan
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An elementary observation of a laminar cylindrical Poiseulle-Couette flow profile reveals no distinction in the parabolic streamwise profile from one without a cross-stream flow in whatever reference frame the observation is made. This is because the laminar flow is in solid-body rotation, and there is no intrinsic fluid rotation. Hence the main streamwise Poiseuille flow is unaffected. However, in turbulent (unsteady) cylindrical Poiseuille-Couette flow, the rotational reference frame must be considered, and any observation from an external inertial reference frame can give outright incorrect results. A common misconception in the study of fluid mechanics is the position of the observer does not matter. In this DNS (direct numerical simulation) study, firstly, turbulent flow in a pipe with axial rotation is established. Then in turbulent flow in the concentric pipe, with inner wall rotation, it is shown how the wall streak direction is oriented by the rotational reference frame. The Coriolis force here is not so fictitious after all!Keywords: concentric pipe, rotational and inertial frames, frame invariance, wall streaks, flow orientation
Procedia PDF Downloads 77541 Nonlinear Internal Waves in Rotating Ocean
Authors: L. A. Ostrovsky, Yu. A. Stepanyants
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Effect of Earth rotation on nonlinear waves is a practically important and theoretically challenging problem of fluid mechanics and geophysics. Whereas the large-scale, geostrophic processes such as Rossby waves are a classical object of oceanic and atmospheric physics, rotation effects on mesoscale waves are not well studied. In particular, the Coriolis force can radically modify the behavior of nonlinear internal gravity waves in the ocean having spatial scales of 1-10 kilometers and time durations of few hours. In the last decade, such a non-trivial behavior was observed more than once. Similar effects are possible for magnetic sound in the ionosphere. Here we outline the main physical peculiarities in the behavior of nonlinear internal waves due to the rotation effect and present some results of our recent studies. The consideration is based on the fourth-order equation derived by one of the authors as a rotation-modified Korteweg–de Vries (rKdV) equation which includes two types of dispersion: one is responsible for the finiteness of depth as in the classical KdV equation; another is due to the Coriolis effect. This equation is, in general, non-integrable; moreover, under the conditions typical of oceanic waves (positive dispersion parameter), it does not allow solitary solutions at all. In the opposite case (negative dispersion) which is possible for, e.g., magnetic sound, solitary solutions do exist and can form complex bound states (multisoliton). Another non-trivial properties of nonlinear internal waves with rotation include, to name a few, the ‘terminal’ damping of the initial KdV soliton disappearing in a finite time due to radiation losses caused by Earth’s rotation, and eventual transformation of a KdV soliton into a wave packet (an envelope soliton). The new results to be discussed refer to the interaction of a soliton with a long background wave. It is shown, in particular, that in this case internal solitons can exist since the radiation losses are compensated by energy pumping from the background wave. Finally, the relevant oceanic observations of rotation effect on internal waves are briefly described.Keywords: Earth rotation, internal waves, nonlinear waves, solitons
Procedia PDF Downloads 648540 The Determinants of Enterprise Risk Management: Literature Review, and Future Research
Authors: Sylvester S. Horvey, Jones Mensah
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The growing complexities and dynamics in the business environment have led to a new approach to risk management, known as enterprise risk management (ERM). ERM is a system and an approach to managing the risks of an organization in an integrated manner to achieve the corporate goals and strategic objectives. Regardless of the diversities in the business environment, ERM has become an essential factor in managing individual and business risks because ERM is believed to enhance shareholder value and firm growth. Despite the growing number of literature on ERM, the question about what factors drives ERM remains limited. This study provides a comprehensive literature review of the main factors that contribute to ERM implementation. Google Scholar was the leading search engine used to identify empirical literature, and the review spanned between 2000 and 2020. Articles published in Scimago journal ranking and Scopus were examined. Thirteen firm characteristics and sixteen articles were considered for the empirical review. Most empirical studies agreed that firm size, institutional ownership, industry type, auditor type, industrial diversification, earnings volatility, stock price volatility, and internal auditor had a positive relationship with ERM adoption, whereas firm size, institutional ownership, auditor type, and type of industry were mostly seen be statistically significant. Other factors such as financial leverage, profitability, asset opacity, international diversification, and firm complexity revealed an inconclusive result. The growing literature on ERM is not without limitations; hence, this study suggests that further research should examine ERM determinants within a new geographical context while considering a new and robust way of measuring ERM rather than relying on a simple proxy (dummy) for ERM measurement. Other firm characteristics such as organizational culture and context, corporate scandals and losses, and governance could be considered determinants of ERM adoption.Keywords: enterprise risk management, determinants, ERM adoption, literature review
Procedia PDF Downloads 165539 Assessment and Control for Oil Aerosol
Authors: Chane-Yu Lai, Xiang-Yu Huang
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This study conducted an assessment of sampling result by using the new development rotation filtration device (RFD) filled with porous media filters integrating the method of cyclone centrifugal spins. The testing system established for the experiment used corn oil and potassium sodium tartrate tetrahydrate (PST) as challenge aerosols and were produced by using an Ultrasonic Atomizing Nozzle, a Syringe Pump, and a Collison nebulizer. The collection efficiency of RFD for oil aerosol was assessed by using an Aerodynamic Particle Sizer (APS) and a Fidas® Frog. The results of RFD for the liquid particles condition indicated the cutoff size was 1.65 µm and 1.02 µm for rotation of 0 rpm and 9000 rpm, respectively, under an 80 PPI (pores per inch)foam with a thickness of 80 mm, and sampling velocity of 13.5 cm/s. As the experiment increased the foam thickness of RFD, the cutoff size reduced from 1.62 µm to 1.02 µm. However, when increased the foam porosity of RFD, the cutoff size reduced from 1.26 µm to 0.96 µm. Moreover, as increased the sampling velocity of RFD, the cutoff size reduced from 1.02 µm to 0.76 µm. These discrepancies of above cutoff sizes of RFD all had statistical significance (P < 0.05). The cutoff size of RFD for three experimental conditions of generated liquid oil particles, solid PST particles or both liquid oil and solid PST particles was 1.03 µm, 1.02 µm, or 0.99 µm, respectively, under a 80 PPI foam with thickness of 80 mm, rotation of 9000 rpm, and sampling velocity of 13.5 cm/s. In addition, under the best condition of the experiment, two hours of sampling loading, the RFD had better collection efficiency for particle diameter greater than 0.45 µm, under a 94 PPI nickel mesh with a thickness of 68 mm, rotation of 9000 rpm, and sampling velocity of 108.3 cm/s. The experiment concluded that increased the thickness of porous media, face velocity, and porosity of porous media of RFD could increase the collection efficiency of porous media for sampling oil particles. Moreover, increased the rotation speed of RFD also increased the collection efficiency for sampling oil particles. Further investigation is required for those above operation parameters for RFD in this study in the future.Keywords: oil aerosol, porous media filter, rotation, filtration
Procedia PDF Downloads 391538 Relationship between Trauma and Acute Scrotum: Test Torsion and Epididymal Appendix Torsion
Authors: Saimir Heta, Kastriot Haxhirexha, Virtut Velmishi, Nevila Alliu, Ilma Robo
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Background: Testicular rotation can occur at any age. The possibility to save the testicle is the fastest possible surgical intervention which is indicated by the presence of acute pain even at rest. The time element is more important to diagnose and proceed further with surgical intervention. Testicular damage is a consequence which mainly depends on the moment of onset of symptoms, at the time when the symptoms are diagnosed, the earliest action to be performed is surgical intervention. Sometimes medical tests are needed to confirm a diagnosis, or to help identify another cause for symptoms; for example, the urine test, that is used to check for infection, associated with the scrotal ultrasound test. Control of blood flow to the longitudinal supply vessels of the testicles is indicated. The sign that indicates testicular rotation is a reduction in blood flow. This is the element which is distinguished from ultrasound examination. Surgery may be needed to determine if the patient’s symptoms are caused by the rotation of the testis or any other condition. Discussion: As a surgical intervention of the emergency, the torsion of the test depends very much on the duration of the torsion, as the success in the life of the testicle depends on the fastest surgical intervention. From the previous clinic, it is noted that in any case presented to the pediatric patient diagnosed with testicular rotation, there is always a link with personal history that the patient refers to the presence of a previous episode of testicular trauma. Literature supports this fact very logically. Conclusions: Salvation without testicular atrophy depends closely on establishing the diagnosis of testicular rotation as soon as possible. Following the logic above, it can be said that the diagnosis for rotation should be performed as soon as possible, to avoid consequences that will not be favorable for the patient.Keywords: acute scrotum, test torsion, newborns, clinical presentation
Procedia PDF Downloads 139537 CyberSecurity Malaysia: Towards Becoming a National Certification Body for Information Security Management Systems Internal Auditors
Authors: M. S. Razana, Z. W. Shafiuddin
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Internal auditing is one of the most important activities for organizations that implement information security management systems (ISMS). The purpose of internal audits is to ensure the ISMS implementation is in accordance to the ISO/IEC 27001 standard and the organization’s own requirements for its ISMS. Competent internal auditors are the main element that contributes to the effectiveness of internal auditing activities. To realize this need, CyberSecurity Malaysia is now in the process of becoming a certification body that certifies ISMS internal auditors. The certification scheme will assess the competence of internal auditors in generic knowledge and skills in management systems, and also in ISMS-specific knowledge and skills. The certification assessment is based on the ISO/IEC 19011 Guidelines for auditing management systems, ISO/IEC 27007 Guidelines for information security management systems auditing and ISO/IEC 27001 Information security management systems requirements. The certification scheme complies with the ISO/IEC 17024 General requirements for bodies operating certification systems of persons. Candidates who pass the exam will be certified as an ISMS Internal Auditor, whose competency will be evaluated every three years.Keywords: ISMS internal audit, ISMS internal auditor, ISO/IEC 17024, competence, certification
Procedia PDF Downloads 228536 Measuring Audit Quality Using Text Analysis: An Empirical Study of Indian Companies
Authors: Leesa Mohanty, Ashok Banerjee
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Better audit quality signifies the financial statements of the auditee firm reflect true and fair view of their actual state of affairs, which reduces information asymmetry between management and shareholders, as a result, helps protect interests of shareholders. This study examines the impact of joint audit on audit quality. It is motivated by the ongoing debate where The Institute of Chartered Accountants of India (ICAI), the regulatory body governing auditors, has advocated the finance ministry and the Reserve Bank of India (RBI) for the mandatory use of joint audit in private banks to enhance the quality of audit. Earlier, the Government of India had rejected the plea by ICAI for mandatory joint audits in large companies stating it is not a viable option for promoting domestic firms. We introduce a new measure of audit quality. Drawing from the domain of text analytics, we use relevant phrases in audit reports to gauge audit quality and demonstrate that joint audit improves audit quality. We also, for robustness, use prevalent proxy for audit quality (Big N Auditor, ratio of audit fees to total fees) and find negative effect of joint audit on audit quality. We, therefore highlight that different proxy for audit quality show opposite effect of joint audit.Keywords: audit fees, audit quality, Big N. Auditor, joint audit
Procedia PDF Downloads 344535 Analysis of Moment Rotation Curve for Steel Beam Column Joint
Authors: A. J. Shah, G. R. Vesmawala
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Connections perform a fundamental role in the steel structures as global behaviour. In order to evaluate the real influence of the physical and geometrical parameters that control their behaviour, many experimental tests and analysis have been developed but a definitive answer to the problem in question still stands. Here, various configurations of bolts were tried and the resulting moment rotation (M-θ) curves were plotted. The connection configuration is such that two bolts are located above each of the flanges and beside each of the webs. The model considers the combined effects of prying action, the formation of yield lines, and failures due to punching shear and beam section failure. For many types of connections, the stiffness at the service load level falls somewhere in between the fully restrained and simple limits and designers need to account for its behaviour. The (M-θ) curves are generally assumed to be the best characterization of connection behaviour. The moment rotation curves are generally derived from experiments on cantilever type specimens. The moments are calculated directly from the statics of the specimen, while the rotations are measured over a distance typically equal to the point of loading. Thus, this paper establishes the relationship between M-θ behaviour of different types of connections tested and presents the relative strength of various possible arrangements of bolts.Keywords: bolt, moment, rotation, stiffness, connections
Procedia PDF Downloads 385534 A Study on the Influence of Planet Pin Parallelism Error to Load Sharing Factor
Authors: Kyung Min Kang, Peng Mou, Dong Xiang, Yong Yang, Gang Shen
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In this paper, planet pin parallelism error, which is one of manufacturing error of planet carrier, is employed as a main variable to influence planet load sharing factor. This error is categorize two group: (i) pin parallelism error with rotation on the axis perpendicular to the tangent of base circle of gear(x axis rotation in this paper) (ii) pin parallelism error with rotation on the tangent axis of base circle of gear(y axis rotation in this paper). For this study, the planetary gear system in 1.5MW wind turbine is applied and pure torsional rigid body model of this planetary gear is built using Solidworks and MSC.ADAMS. Based on quantified parallelism error and simulation model, dynamics simulation of planetary gear is carried out to obtain dynamic mesh load results with each type of error and load sharing factor is calculated with mesh load results. Load sharing factor formula and the suggestion for planetary reliability design is proposed with the conclusion of this study.Keywords: planetary gears, planet load sharing, MSC. ADAMS, parallelism error
Procedia PDF Downloads 393533 Effect of the Poisson’s Ratio on the Behavior of Epoxy Microbeam
Authors: Mohammad Tahmasebipour, Hosein Salarpour
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Researchers suggest that variations in Poisson’s ratio affect the behavior of Timoshenko micro beam. Therefore, in this study, two epoxy Timoshenko micro beams with different dimensions were modeled using the finite element method considering all boundary conditions and initial conditions that govern the problem. The effect of Poisson’s ratio on the resonant frequency, maximum deflection, and maximum rotation of the micro beams was examined. The analyses suggest that an increased Poisson’s ratio reduces the maximum rotation and the maximum rotation and increases the resonant frequency. Results were consistent with those obtained using the couple stress, classical, and strain gradient elasticity theories.Keywords: microbeam, microsensor, epoxy, poisson’s ratio, dynamic behavior, static behavior, finite element method
Procedia PDF Downloads 455532 Internal Audit Function Contributions to the External Audit
Authors: Douglas F. Prawitt, Nathan Y. Sharp, David A. Wood
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Consistent with prior experimental and survey studies, we find that IAFs that spend more time directly assisting the external auditor is associated with lower external audit fees. Interestingly, we do not find evidence that external auditors reduce fees based on work previously performed by the IAF. We also find that the time spent assisting the external auditor has a greater negative effect on external audit fees than the time spent performing tasks upon which the auditor may rely but that are not performed as direct assistance to the external audit. Our results also show that previous proxies used to measure this relation is either not associated with or are negatively associated with our direct measures of how the IAF can contribute to the external audit and are highly positively associated with the size and the complexity of the organization. Thus, we conclude the disparate experimental and archival results may be attributable to issues surrounding the construct validity of measures used in previous archival studies and that when measures similar to those used in experimental studies are employed in archival tests, the archival results are consistent with experimental findings. Our research makes four primary contributions to the literature. First, we provide evidence that internal auditing contributes to a reduction in external audit fees. Second, we replicate and provide an explanation for why previous archival studies find that internal auditing has either no association with external audit fees or is associated with an increase in those fees: prior studies generally use proxies of internal audit contribution that do not adequately capture the intended construct. Third, our research expands on survey-based research (e.g., Oil Libya sh.co.) by separately examining the impact on the audit fee of the internal auditors’ work, indirectly assisting external auditors and internal auditors’ prior work upon which external auditors can rely. Finally, we extend prior research by using a new, independent data source to validate and extend prior studies. This data set also allows for a sample of examining the impact of internal auditing on the external audit fee and the use of a more comprehensive external audit fee model that better controls for determinants of the external audit fee.Keywords: internal audit, contribution, external audit, function
Procedia PDF Downloads 109531 Combined Cervical Headache Snag with Cervical Snag Half Rotation Techniques on Cervicogenic Headache Patients
Authors: Wael Salah Shendy, Moataz Mohamed EL Semary, Hosam Salah Murad, Adham A. Mohamed
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Background: Cervicogenic headache is a major problem in many people suffering from upper cervical dysfunction with a great conflict in its physical therapy management. Objectives: To determine the effect of C1-C2 Mulligan SNAGs mobilizations on cervicogenic headache and associated dizziness symptoms. Methods: Forty-eight patients with cervicogenic headache included in the study; from the outpatient clinic of Faculty of Physical Therapy, Cairo University, and New Cairo outpatient clinics, were randomly assigned into three equal groups; group A ( Headache SNAG), group B (C1-C2 SNAG rotation) and group C (combined). Their mean age was (29.37 ± 2.6), (29.31 ± 2.54) and (29.68 ± 2.65). Neck Disability Index used to examine neck pain intensity and CEH symptoms. 6 Items Headache Impact test '6-HIT' scale used to examine headache severity and its adverse effects on social life and functions. Flexion-Rotation Test 'FRT' also used to assess rotation ROM at the level of C1-C2 by 'CROM' device. Dizziness Handicap Inventory 'DHI' scale was used to evaluate dizziness symptoms. Evaluation is done pre and post treatment, and comparison between groups was quantified. Correlations between the examined parameters were also measured. Headache SNAG and C1-C2 Rotation SNAGs were done separately in group (A- B) and combined in group C as a treatment intervention. Results: Group C has Significant improvement in whole parameters compared to group A and B, positive correlation was found between NDI and 6-HIT scores compared to negative correlation between NDI and DHI scores. Conclusion: SNAGs mobilizations used in the study were effective in reducing cervicogenic headache and dizziness symptoms in all groups with a noticeable improvement in the combined group.Keywords: cervicogenic headache, cervical headache snag, cervical snag half rotation, cervical dizziness
Procedia PDF Downloads 189530 Numerical and Experimental Investigation of a Mechanical System with a Pendulum
Authors: Andrzej Mitura, Krzysztof Kecik, Michal Augustyniak
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This paper presents a numerical and experimental research of a nonlinear two degrees of freedom system. The tested system consists of a mechanical oscillator (the primary subsystem) with the attached pendulum (the secondary subsystem). The oscillator is suspended on a linear (or nonlinear) coil spring and a nonlinear magnetorheorogical damper and it is excited kinematically. Added pendulum can be used to reduce vibration of a primary subsystem or to energy harvesting. The numerical and experimental investigations showed that the pendulum can perform several types of motion, for example: chaotic motion, constant position in lower or upper (stable inverted pendulum), rotation, symmetrical or asymmetrical swinging vibrations. The main objective of this study is to determine an influence of system parameters for increasing the zone when the pendulum rotates. As a final effect a semi-active control method to change the pendulum solution on the rotation is proposed. To the implementation of this method the magnetorheorogical damper is applied. Continuous rotation of the pendulum is desirable for recovery of energy. The work is financed by Grant no. 0234/IP2/2011/71 from the Polish Ministry of Science and Higher Education in years 2012-2014.Keywords: autoparametric vibrations, chaos and rotation control, magnetorheological damper
Procedia PDF Downloads 368529 The Effect of Pulling and Rotation Speed on the Jet Grout Columns
Authors: İbrahim Hakkı Erkan, Özcan Tan
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The performance of jet grout columns was affected by many controlled and uncontrolled parameters. The leading parameters for the controlled ones can be listed as injection pressure, rod pulling speed, rod rotation speed, number of nozzles, nozzle diameter and Water/Cement ratio. And the uncontrolled parameters are soil type, soil structure, soil layering condition, underground water level, the changes in strength parameters and the rheologic properties of cement in time. In this study, the performance of jet grout columns and the effects of pulling speed and rotation speed were investigated experimentally. For this purpose, a laboratory type jet grouting system was designed for the experiments. Through this system, jet grout columns were produced in three different conditions. The results of the study showed that the grout pressure and the lifting speed significantly affect the performance of the jet grouting columns.Keywords: jet grout, sandy soils, soil improvement, soilcreate
Procedia PDF Downloads 244528 Virtual Test Model for Qualification of Knee Prosthesis
Authors: K. Zehouani, I. Oldal
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Purpose: In the human knee joint, degenerative joint disease may happen with time. The standard treatment of this disease is the total knee replacement through prosthesis implanting. The reason lies in the fact that this phenomenon causes different material abrasion as compare to pure sliding or rolling alone. This study focuses on developing a knee prosthesis geometry, which fulfills the mechanical and kinematical requirements. Method: The MSC ADAMS program is used to describe the rotation of the human knee joint as a function of flexion, and to investigate how the flexion and rotation movement changes between the condyles of a multi-body model of the knee prosthesis as a function of flexion angle (in the functional arc of the knee (20-120º)). Moreover, the multi-body model with identical boundary conditions is constituted, and the numerical simulations are carried out using the MSC ADAMS program system. Results: It is concluded that the use of the multi-body model reduces time and cost since it does not need to manufacture the tibia and the femur as it requires for the knee prosthesis of the test machine. Moreover, without measuring or by dispensing with a test machine for the knee prosthesis geometry, approximation of the results of our model to a human knee is carried out directly. Conclusion: The pattern obtained by the multi-body model provides an insight for future experimental tests related to the rotation and flexion of the knee joint concerning the actual average and friction load.Keywords: biomechanics, knee joint, rotation, flexion, kinematics, MSC ADAMS
Procedia PDF Downloads 136527 A Robust Digital Image Watermarking Against Geometrical Attack Based on Hybrid Scheme
Authors: M. Samadzadeh Mahabadi, J. Shanbehzadeh
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This paper presents a hybrid digital image-watermarking scheme, which is robust against varieties of attacks and geometric distortions. The image content is represented by important feature points obtained by an image-texture-based adaptive Harris corner detector. These feature points are extracted from LL2 of 2-D discrete wavelet transform which are obtained by using the Harris-Laplacian detector. We calculate the Fourier transform of circular regions around these points. The amplitude of this transform is rotation invariant. The experimental results demonstrate the robustness of the proposed method against the geometric distortions and various common image processing operations such as JPEG compression, colour reduction, Gaussian filtering, median filtering, and rotation.Keywords: digital watermarking, geometric distortions, geometrical attack, Harris Laplace, important feature points, rotation, scale invariant feature
Procedia PDF Downloads 493526 Effect of Passive Pectoralis Minor Stretching on Scapular Kinematics in Scapular Dyskinesia
Authors: Seema Saini, Nidhi Chandra, Tushar Palekar
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Objective: To determine the effect of Passive pectoralis minor muscle stretching on scapular kinematics in individuals with scapular dyskinesia. Design: A randomized controlled study was conducted in Pune. The sample size was 30 subjects, which were randomly allocated to either Group A, the experimental group in which passive pectoralis minor stretch was given, or Group B, the control group, in which conventional exercises were given for 3 days a week over 4 weeks. Pre and Post treatment readings of the outcome measures, pectoralis minor length, scapular upward rotation, and lateral scapular slide test were recorded. Results: The results obtained prove a significant difference between pre and post mean values of pectoralis minor length in group A (pre 21.91, post 22.87) and in group B (pre 23.55 post 23.99); scapular upward rotation in group A (pre 49.95, post 50.61) and group B (pre 52.64, post 53.51); lateral scapular slide test at 0° abduction in group A (pre 6.613, post 6.14) and group B (pre 6.84, post 6.22); lateral scapular slide test at 45° abduction in group A (pre 7.14 and post 7.12) and group B (pre 8.18, post 7.53). With an inter-group analysis, it was found that mean of pectoralis minor length, scapular upward rotation, and LSST at 0° abduction in group A was significant than group B (p<0.05). Conclusion: Passive pectoralis minor stretching along with conventional strengthening exercises was shown to be more effective in improving scapular kinematics among patients with scapular dyskinesia.Keywords: scapulohumeral rhythm, scapular upward rotation, rounded shoulders, scapular strengthening
Procedia PDF Downloads 153525 H∞robust Control Law for a Speed Dc Motor in Both Directions of Rotation
Authors: Ben Abdallah Aicha
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In this work we show a H∞ synthesis method which enables us to calculate a feedback controller according to considerations of stability robustness and disturbance rejection translated on to the open loop response. However, it may happen that we have an additional specification on the closed loop response relating to tracking of the reference trajectory. The H∞ synthesis has the advantage of offering increased specifications in robustness stability. Implemented for a DC motor, it offers invaluable performance in speed control in both directions of rotation.Keywords: H∞ synthesis, DC motor, robustness stability, performance conditions
Procedia PDF Downloads 66524 Analytical Modelling of the Moment-Rotation Behavior of Top and Seat Angle Connection with Stiffeners
Authors: Merve Sagiroglu
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The earthquake-resistant steel structure design is required taking into account the behavior of beam-column connections besides the basic properties of the structure such as material and geometry. Beam-column connections play an important role in the behavior of frame systems. Taking into account the behaviour of connection in analysis and design of steel frames is important due to presenting the actual behavior of frames. So, the behavior of the connections should be well known. The most important force which transmitted by connections in the structural system is the moment. The rotational deformation is customarily expressed as a function of the moment in the connection. So, the moment-rotation curves are the best expression of behaviour of the beam-to-column connections. The designed connections form various moment-rotation curves according to the elements of connection and the shape of placement. The only way to achieve this curve is with real-scale experiments. The experiments of some connections have been carried out partially and are formed in the databank. It has been formed the models using this databank to express the behavior of connection. In this study, theoretical studies have been carried out to model a real behavior of the top and seat angles connections with angles. Two stiffeners in the top and seat angle to increase the stiffness of the connection, and two stiffeners in the beam web to prevent local buckling are used in this beam-to-column connection. Mathematical models have been performed using the database of the beam-to-column connection experiments previously by authors. Using the data of the tests, it has been aimed that analytical expressions have been developed to obtain the moment-rotation curve for the connection details whose test data are not available. The connection has been dimensioned in various shapes and the effect of the dimensions of the connection elements on the behavior has been examined.Keywords: top and seat angle connection, stiffener, moment-rotation curves, analytical study
Procedia PDF Downloads 169523 Seismic Performance of Reinforced Concrete Frame Structure Based on Plastic Rotation
Authors: Kahil Amar, Meziani Faroudja, Khelil Nacim
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The principal objective of this study is the evaluation of the seismic performance of reinforced concrete frame structures, taking into account of the behavior laws, reflecting the real behavior of materials, using CASTEM2000 software. A finite element model used is based in modified Takeda model with Timoshenko elements for columns and beams. This model is validated on a Vecchio experimental reinforced concrete (RC) frame model. Then, a study focused on the behavior of a RC frame with three-level and three-story in order to visualize the positioning the plastic hinge (plastic rotation), determined from the curvature distribution along the elements. The results obtained show that the beams of the 1st and 2nd level developed a very large plastic rotations, or these rotations exceed the values corresponding to CP (Collapse prevention with cp qCP = 0.02 rad), against those developed at the 3rd level, are between IO and LS (Immediate occupancy and life Safety with qIO = 0.005 rad and rad qLS = 0.01 respectively), so the beams of first and second levels submit a very significant damage.Keywords: seismic performance, performance level, pushover analysis, plastic rotation, plastic hinge
Procedia PDF Downloads 123522 FPGA Implementation of Novel Triangular Systolic Array Based Architecture for Determining the Eigenvalues of Matrix
Authors: Soumitr Sanjay Dubey, Shubhajit Roy Chowdhury, Rahul Shrestha
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In this paper, we have presented a novel approach of calculating eigenvalues of any matrix for the first time on Field Programmable Gate Array (FPGA) using Triangular Systolic Arra (TSA) architecture. Conventionally, additional computation unit is required in the architecture which is compliant to the algorithm for determining the eigenvalues and this in return enhances the delay and power consumption. However, recently reported works are only dedicated for symmetric matrices or some specific case of matrix. This works presents an architecture to calculate eigenvalues of any matrix based on QR algorithm which is fully implementable on FPGA. For the implementation of QR algorithm we have used TSA architecture, which is further utilising CORDIC (CO-ordinate Rotation DIgital Computer) algorithm, to calculate various trigonometric and arithmetic functions involved in the procedure. The proposed architecture gives an error in the range of 10−4. Power consumption by the design is 0.598W. It can work at the frequency of 900 MHz.Keywords: coordinate rotation digital computer, three angle complex rotation, triangular systolic array, QR algorithm
Procedia PDF Downloads 400521 Innovative Approaches to Formal Education: Effect of Online Cooperative Learning Embedded Blended Learning on Student's Academic Achievement and Attitude
Authors: Mohsin Javed
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School Education department is usually criticized for utilizing quite low or fewer academic days due to many reasons like extreme weather conditions, sudden holidays, summer vocations, pandemics and, terrorism etc. The purpose of the experimental study was to determine the efficacy of online cooperative learning (OCL) integrated in the rotation model of blended learning. The effects on academic achievement of students and students' attitude about OCL embedded learning were assessed. By using a posttest only control group design, sixty-two first-year students were randomly allocated to either the experimental (30) or control (32) group. The control group received face to face classes for six sessions per week, while the experimental group had three OCL and three formal sessions per week under rotation model. Students' perceptions of OCL were evaluated using a survey questionnaire. Data was analyzed by independent sample t test and one sample t test. According to findings, the intervention greatly improved the state of the dependent variables. The results demonstrate that OCL can be successfully implemented in formal education using a blended learning rotation approach. Higher secondary institutions are advised to use this model in situations like Covid 19, smog, unexpected holidays, instructor absence from class due to increased responsibilities, and summer vacations.Keywords: blended learning, online cooperative learning, rotation model of blended learning, supplementing
Procedia PDF Downloads 54520 Optimizing Bridge Deck Construction: A Deep Neural Network Approach for Limiting Exterior Grider Rotation
Authors: Li Hui, Riyadh Hindi
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In the United States, bridge construction often employs overhang brackets to support the deck overhang, the weight of fresh concrete, and loads from construction equipment. This approach, however, can lead to significant torsional moments on the exterior girders, potentially causing excessive girder rotation. Such rotations can result in various safety and maintenance issues, including thinning of the deck, reduced concrete cover, and cracking during service. Traditionally, these issues are addressed by installing temporary lateral bracing systems and conducting comprehensive torsional analysis through detailed finite element analysis for the construction of bridge deck overhang. However, this process is often intricate and time-intensive, with the spacing between temporary lateral bracing systems usually relying on the field engineers’ expertise. In this study, a deep neural network model is introduced to limit exterior girder rotation during bridge deck construction. The model predicts the optimal spacing between temporary bracing systems. To train this model, over 10,000 finite element models were generated in SAP2000, incorporating varying parameters such as girder dimensions, span length, and types and spacing of lateral bracing systems. The findings demonstrate that the deep neural network provides an effective and efficient alternative for limiting the exterior girder rotation for bridge deck construction. By reducing dependence on extensive finite element analyses, this approach stands out as a significant advancement in improving safety and maintenance effectiveness in the construction of bridge decks.Keywords: bridge deck construction, exterior girder rotation, deep learning, finite element analysis
Procedia PDF Downloads 55519 Soil Penetration Resistance and Water Content Spatial Distribution Following Different Tillage and Crop Rotation in a Chinese Mollisol
Authors: Xuewen Chen, Aizhen Liang, Xiaoping Zhang
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To better understand the spatial variability of soil penetration resistance (SPR) and soil water content (SWC) induced by different tillage and crop rotation in a Mollisol of Northeast China, the soil was sampled from the tillage experiment which was established in Dehui County, Jilin Province, Northeast China, in 2001. Effect of no-tillage (NT), moldboard plow (MP) and ridge tillage (RT) under corn-soybean rotation (C-S) and continuous corn (C-C) system on SPR and SWC were compared with horizontal and vertical variations. The results showed that SPR and SWC spatially varied across the ridge. SPR in the rows was higher than inter-rows, especially in topsoil (2.5-15 cm) of NT and RT plots. SPR of MP changed in the trend with the curve-shaped ridge. In contrast to MP, NT, and RT resulted in average increment of 166.3% and 152.3% at a depth of 2.5-17.5 cm in the row positions, respectively. The mean SPR in topsoil in the rows means soil compaction is not the main factor limiting plant growth and crop yield. SPR in the row of RT soil was lower than NT at a depth of 2.5-12.5 cm. The SWC in NT and RT soil was highest in the inter-rows and least in the rows or shoulders, respectively. However, the lateral variation trend of MP was opposite to NT. From the profile view of SWC, MP was greater than NT and RT in 0-20 cm of the rows. SWC in RT soil was higher than NT in the row of 0-20 cm. Crop rotation did not have a marked impact on SPR and SWC. In addition to the tillage practices, the factor which affects SPR greatly was depth but not position. These two factors have significant effects on SWC. These results indicated that the adoption of RT was a more suitable conservation tillage practices than NT in the black soil of Northeast China.Keywords: row, soil penetration resistance, spatial variability, tillage practice
Procedia PDF Downloads 126518 Increasing the Apparent Time Resolution of Tc-99m Diethylenetriamine Pentaacetic Acid Galactosyl Human Serum Albumin Dynamic SPECT by Use of an 180-Degree Interpolation Method
Authors: Yasuyuki Takahashi, Maya Yamashita, Kyoko Saito
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In general, dynamic SPECT data acquisition needs a few minutes for one rotation. Thus, the time-activity curve (TAC) derived from the dynamic SPECT is relatively coarse. In order to effectively shorten the interval, between data points, we adopted a 180-degree interpolation method. This method is already used for reconstruction of the X-ray CT data. In this study, we applied this 180-degree interpolation method to SPECT and investigated its effectiveness.To briefly describe the 180-degree interpolation method: the 180-degree data in the second half of one rotation are combined with the 180-degree data in the first half of the next rotation to generate a 360-degree data set appropriate for the time halfway between the first and second rotations. In both a phantom and a patient study, the data points from the interpolated images fell in good agreement with the data points tracking the accumulation of 99mTc activity over time for appropriate region of interest. We conclude that data derived from interpolated images improves the apparent time resolution of dynamic SPECT.Keywords: dynamic SPECT, time resolution, 180-degree interpolation method, 99mTc-GSA.
Procedia PDF Downloads 489517 Kinematic Analysis of Human Gait for Typical Postures of Walking, Running and Cart Pulling
Authors: Nupur Karmaker, Hasin Aupama Azhari, Abdul Al Mortuza, Abhijit Chanda, Golam Abu Zakaria
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Purpose: The purpose of gait analysis is to determine the biomechanics of the joint, phases of gait cycle, graphical and analytical analysis of degree of rotation, analysis of the electrical activity of muscles and force exerted on the hip joint at different locomotion during walking, running and cart pulling. Methods and Materials: Visual gait analysis and electromyography method has been used to detect the degree of rotation of joints and electrical activity of muscles. In cinematography method an object is observed from different sides and takes its video. Cart pulling length has been divided into frames with respect to time by using video splitter software. Phases of gait cycle, degree of rotation of joints, EMG profile and force analysis during walking and running has been taken from different papers. Gait cycle and degree of rotation of joints during cart pulling has been prepared by using video camera, stop watch, video splitter software and Microsoft Excel. Results and Discussion: During the cart pulling the force exerted on hip is the resultant of various forces. The force on hip is the vector sum of the force Fg= mg, due the body of weight of the person and Fa= ma, due to the velocity. Maximum stance phase shows during cart pulling and minimum shows during running. During cart pulling shows maximum degree of rotation of hip joint, knee: running, and ankle: cart pulling. During walking, it has been observed minimum degree of rotation of hip, ankle: during running. During cart pulling, dynamic force depends on the walking velocity, body weight and load weight. Conclusions: 80% people suffer gait related disease with increasing their age. Proper care should take during cart pulling. It will be better to establish the gait laboratory to determine the gait related diseases. If the way of cart pulling is changed i.e the design of cart pulling machine, load bearing system is changed then it would possible to reduce the risk of limb loss, flat foot syndrome and varicose vein in lower limb.Keywords: kinematic, gait, gait lab, phase, force analysis
Procedia PDF Downloads 571516 Integrated Vegetable Production Planning Considering Crop Rotation Rules Using a Mathematical Mixed Integer Programming Model
Authors: Mohammadali Abedini Sanigy, Jiangang Fei
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In this paper, a mathematical optimization model was developed to maximize the profit in a vegetable production planning problem. It serves as a decision support system that assists farmers in land allocation to crops and harvest scheduling decisions. The developed model can handle different rotation rules in two consecutive cycles of production, which is a common practice in organic production system. Moreover, different production methods of the same crop were considered in the model formulation. The main strength of the model is that it is not restricted to predetermined production periods, which makes the planning more flexible. The model is classified as a mixed integer programming (MIP) model and formulated in PYOMO -a Python package to formulate optimization models- and solved via Gurobi and CPLEX optimizer packages. The model was tested with secondary data from 'Australian vegetable growing farms', and the results were obtained and discussed with the computational test runs. The results show that the model can successfully provide reliable solutions for real size problems.Keywords: crop rotation, harvesting, mathematical model formulation, vegetable production
Procedia PDF Downloads 179515 Rich 3-Tori Dynamics in Small-Aspect-Ratio Highly Counter-Rotating Taylor-Couette Flow with Reversal of Spiraling Vortices
Authors: S. Altmeyer, B. Hof, F. Marques, J. M. Lopez
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We present numerical simulations concerning the reversal of spiraling vortices in short highly counter-rotating cylinders. Increasing the differential cylinder rotation results in global flow-inversion is which develops various different and complex flow dynamics of several quasi-periodic solutions that differ in their number of vortex cells in the bulk. The dynamics change from being dominated of the inner cylinder boundary layer with ’passive’ only responding outer one to be dominated by the outer cylinder boundary layer with only responding inner one. Solutions exist on either two or three tori invariant manifolds whereby they appear as symmetric or asymmetric states. We find for either moderate and high inner cylinder rotation speed the quasiperiodic flow to consist of only two vortex cells but differ as the vortices has opposite spiraling direction. These both flows live on 2-tori but differ in number of symmetries. While for the quasi-periodic flow (q^a_2) at lower rotation speed a pair of symmetrically related 2-tori T2 exists the quasi-periodic flow (q^s_2) at higher rotation speeds is symmetric living on a single 2-torus T2. In addition these both flows differ due to their dominant azimuthal m modes. The first is dominated by m=1 whereas for the latter m=3 contribution is largest. The 2-tori states are separated by a further quasi-periodic flow (q^a_3) living on pair of symmetrically related 3-tori T3. This flow offers a ’periodical’ competition between a two and three vortex cell states in the bulk. This flow is also an m=1 solution as for the quasiperiodic flows living on the pair of symmetrically-related 2-tori states. Moreover we find hysteresis resulting in coexisting regions of different quasiperiodic flows q^s_2 and q^a_3 with increasing and decreasing the differential rotation.Keywords: transition, bifurcation, torus, symmetries
Procedia PDF Downloads 353