Search results for: no show analysis
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 34192

Search results for: no show analysis

33622 Analysis of DC\DC Converter of Photovoltaic System with MPPT Algorithms Comparison

Authors: Badr M. Alshammari, Mohamed A. Khlifi

Abstract:

This paper presents the analysis of DC/DC converter including a comparative study of control methods to extract the maximum power and to track the maximum power point (MPP) from photovoltaic (PV) systems under changeable environmental conditions. This paper proposes two methods of maximum power point tracking algorithm for photovoltaic systems, based on the first hand on P&O control and the other hand on the first order IC. The MPPT system ensures that solar cells can deliver the maximum power possible to the load. Different algorithms are used to design it. Here we compare them and simulate the photovoltaic system with two algorithms. The algorithms are used to control the duty cycle of a DC-DC converter in order to boost the output voltage of the PV generator and guarantee the operation of the solar panels in the Maximum Power Point (MPP). Simulation and experimental results show that the proposed algorithms can effectively improve the efficiency of a photovoltaic array output.

Keywords: solar cell, DC/DC boost converter, MPPT, photovoltaic system

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33621 Resistance and Sub-Resistances of RC Beams Subjected to Multiple Failure Modes

Authors: F. Sangiorgio, J. Silfwerbrand, G. Mancini

Abstract:

Geometric and mechanical properties all influence the resistance of RC structures and may, in certain combination of property values, increase the risk of a brittle failure of the whole system. This paper presents a statistical and probabilistic investigation on the resistance of RC beams designed according to Eurocodes 2 and 8, and subjected to multiple failure modes, under both the natural variation of material properties and the uncertainty associated with cross-section and transverse reinforcement geometry. A full probabilistic model based on JCSS Probabilistic Model Code is derived. Different beams are studied through material nonlinear analysis via Monte Carlo simulations. The resistance model is consistent with Eurocode 2. Both a multivariate statistical evaluation and the data clustering analysis of outcomes are then performed. Results show that the ultimate load behaviour of RC beams subjected to flexural and shear failure modes seems to be mainly influenced by the combination of the mechanical properties of both longitudinal reinforcement and stirrups, and the tensile strength of concrete, of which the latter appears to affect the overall response of the system in a nonlinear way. The model uncertainty of the resistance model used in the analysis plays undoubtedly an important role in interpreting results.

Keywords: modelling, Monte Carlo simulations, probabilistic models, data clustering, reinforced concrete members, structural design

Procedia PDF Downloads 460
33620 The Determinants of the Operational Performance in Airline Industry: A Case of a Turkish Airline Company

Authors: Mustafa K. Yilmaz, Ahmet Kaplan, Murat Guven, Vildan Kesici

Abstract:

Aviation industry influences the social and economic growth across the countries. Further, airline companies are highly affected by social, political, and financial crises and show a high degree of cyclicity in operational performance. Hence, this paper investigates the effects of available seat kilometers (ASK), revenue per kilometer (RPK), passenger load factor (PLF) as well as socio-political crisis on the number of passengers carried (PC) by Turkish Airlines company over the period of 2010M1-2018M12. To conduct the analysis, we employ fully modified ordinary least squares (FMOLS), dynamic ordinary least squares (DOLS), and canonical cointegration regression (CCR) techniques using monthly data. We use ASK, RPK, PLF as independent variables to identify the determinants of the PC, as a dependent variable. We also test the effect of the socio-political crisis. The results reveal that there is a significant and negative relationship between ASK and PC, while the relationship between RPK and PC is positive and significant. We also find that there is an insignificant relationship between PLF and PC. Further, we also find a negative effect of the crisis on the PC. These findings show although the crisis had an immediate effect on the operational performance of Turkish Airlines, the company recovered from the crisis and cope with the situation very promptly. Thus, this proves the resilience and agile management ability of the company.

Keywords: airline industry, operational performance, air traffic, socio-political crisis

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33619 Optimization of Urea Water Solution Injector for NH3 Uniformity Improvement in Urea-SCR System

Authors: Kyoungwoo Park, Gil Dong Kim, Seong Joon Moon, Ho Kil Lee

Abstract:

The Urea-SCR is one of the most efficient technologies to reduce NOx emissions in diesel engines. In the present work, the computational prediction of internal flow and spray characteristics in the Urea-SCR system was carried out by using 3D-CFD simulation to evaluate NH3 uniformity index (NH3 UI) and its activation time according to the official New European Driving Cycle (NEDC). The number of nozzle and its diameter, two types of injection directions, and penetration length were chosen as the design variables. The optimal solutions were obtained by coupling the CFD analysis with Taguchi method. The L16 orthogonal array and small-the-better characteristics of the Taguchi method were used, and the optimal values were confirmed to be valid with 95% confidence and 5% significance level through analysis of variance (ANOVA). The results show that the optimal solutions for the NH3 UI and activation time (NH3 UI 0.22) are obtained by 0.41 and 0,125 second, respectively, and their values are improved by 85.0% and 10.7%, respectively, compared with those of the base model.

Keywords: computational fluid dynamics, NH3 uniformity index, optimization, Taguchi method, Urea-SCR system, UWS injector

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33618 Implementation of a Low-Cost Instrumentation for an Open Cycle Wind Tunnel to Evaluate Pressure Coefficient

Authors: Cristian P. Topa, Esteban A. Valencia, Victor H. Hidalgo, Marco A. Martinez

Abstract:

Wind tunnel experiments for aerodynamic profiles display numerous advantages, such as: clean steady laminar flow, controlled environmental conditions, streamlines visualization, and real data acquisition. However, the experiment instrumentation usually is expensive, and hence, each test implies a incremented in design cost. The aim of this work is to select and implement a low-cost static pressure data acquisition system for a NACA 2412 airfoil in an open cycle wind tunnel. This work compares wind tunnel experiment with Computational Fluid Dynamics (CFD) simulation and parametric analysis. The experiment was evaluated at Reynolds of 1.65 e5, with increasing angles from -5° to 15°. The comparison between the approaches show good enough accuracy, between the experiment and CFD, additional parametric analysis results differ widely from the other methods, which complies with the lack of accuracy of the lateral approach due its simplicity.

Keywords: wind tunnel, low cost instrumentation, experimental testing, CFD simulation

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33617 Influence of Deposition Temperature on Supercapacitive Properties of Reduced Graphene Oxide on Carbon Cloth: New Generation of Wearable Energy Storage Electrode Material

Authors: Snehal L. Kadam, Shriniwas B. Kulkarni

Abstract:

Flexible electrode material with high surface area and good electrochemical properties is the current trend captivating the researchers across globe for application in the next generation energy storage field. In the present work, crumpled sheet like reduced graphene oxide grown on carbon cloth by the hydrothermal method with a series of different deposition temperatures at fixed time. The influence of the deposition temperature on the structural, morphological, optical and supercapacitive properties of the electrode material was investigated by XRD, RAMAN, XPS, TEM, FE-SEM, UV-VISIBLE and electrochemical characterization techniques.The results show that the hydrothermally synthesized reduced graphene oxide on carbon cloth has sheet like mesoporous structure. The reduced graphene oxide material at 160°C exhibits the best supercapacitor performance, with a specific capacitance of 443 F/g at scan rate 5mV/sec. Moreover, stability studies show 97% capacitance retention over 1000 CV cycles. This result shows that hydrothermally synthesized RGO on carbon cloth is the potential electrode material and would be used in the next-generation wearable energy storage systems. The detailed analysis and results will be presented at the conference.

Keywords: graphene oxide, reduced graphene oxide, carbon cloth, deposition temperature, supercapacitor

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33616 Dose Determination of Tenebrio molitor (Mealworm) Extract as an Anti-Diabetic Agent

Authors: Muhammad Al Rizqi Dharma Fauzi, Dwi Yulian Fahruddin Shah, Andre Pratama, Ari Hasna Widyapuspa, Ganden Supriyanto

Abstract:

Diabetes mellitus is still known as one of diseases which give a big amount of death in the world. From 2012 to 2014, diabetes is estimated to have resulted in 1.5 to 4.9 million deaths each year. In this paper, we present our research in the analysis and dose determination of Tenebrio molitor (Mealworm) extract as an anti-diabetic agent which is believed by Indonesian people as a traditional treatment to prevent and treat diabetes. We found that Tenebrio molitor extract has a potential as an anti-diabetic agent by in vitro test to Mus musculus which were divided into six group of treatment. Our dose determination analysis gave a conclusion that at 2,5 g/mL of concentration of the extract would give the optimal result in healing a wound given to Mus musculus which were induced by aloxane monohydrate. These results show that Tenebrio molitor extract is potential to be used as an Anti-Diabetic agent.

Keywords: diabetes, extraction, Tenebrio molitor, traditional medicine

Procedia PDF Downloads 378
33615 Mass Polarization in Three-Body System with Two Identical Particles

Authors: Igor Filikhin, Vladimir M. Suslov, Roman Ya. Kezerashvili, Branislav Vlahivic

Abstract:

The mass-polarization term of the three-body kinetic energy operator is evaluated for different systems which include two identical particles: A+A+B. The term has to be taken into account for the analysis of AB- and AA-interactions based on experimental data for two- and three-body ground state energies. In this study, we present three-body calculations within the framework of a potential model for the kaonic clusters K−K−p and ppK−, nucleus 3H and hypernucleus 6 ΛΛHe. The systems are well clustering as A+ (A+B) with a ground state energy E2 for the pair A+B. The calculations are performed using the method of the Faddeev equations in configuration space. The phenomenological pair potentials were used. We show a correlation between the mass ratio mA/mB and the value δB of the mass-polarization term. For bosonic-like systems, this value is defined as δB = 2E2 − E3, where E3 is three-body energy when VAA = 0. For the systems including three particles with spin(isospin), the models with average AB-potentials are used. In this case, the Faddeev equations become a scalar one like for the bosonic-like system αΛΛ. We show that the additional energy conected with the mass-polarization term can be decomposite to a sum of the two parts: exchenge related and reduced mass related. The state of the system can be described as the following: the particle A1 is bound within the A + B pair with the energy E2, and the second particle A2 is bound with the pair with the energy E3 − E2. Due to the identity of A particles, the particles A1 and A2 are interchangeable in the pair A + B. We shown that the mass polarization δB correlates with a type of AB potential using the system αΛΛ as an example.

Keywords: three-body systems, mass polarization, Faddeev equations, nuclear interactions

Procedia PDF Downloads 357
33614 Forensic Analysis of Thumbnail Images in Windows 10

Authors: George Kurian, Hongmei Chi

Abstract:

Digital evidence plays a critical role in most legal investigations. In many cases, thumbnail databases show important information in that investigation. The probability of having digital evidence retrieved from a computer or smart device has increased, even though the previous user removed data and deleted apps on those devices. Due to the increase in digital forensics, the ability to store residual information from various thumbnail applications has improved. This paper will focus on investigating thumbnail information from Windows 10. Thumbnail images of interest in forensic investigations may be intact even when the original pictures have been deleted. It is our research goal to recover useful information from thumbnails. In this research project, we use various forensics tools to collect left thumbnail information from deleted videos or pictures. We examine and describe the various thumbnail sources in Windows and propose a methodology for thumbnail collection and analysis from laptops or desktops. A machine learning algorithm is adopted to help speed up content from thumbnail pictures.

Keywords: digital forensic, forensic tools, soundness, thumbnail, machine learning, OCR

Procedia PDF Downloads 116
33613 Boredom in the Classroom: Sentiment Analysis on Teaching Practices and Related Outcomes

Authors: Elisa Santana-Monagas, Juan L. Núñez, Jaime León, Samuel Falcón, Celia Fernández, Rocío P. Solís

Abstract:

Students’ emotional experiences have been a widely discussed theme among researchers, proving a central role on students’ outcomes. Yet, up to now, far too little attention has been paid to teaching practices that negatively relate with students’ negative emotions in the higher education. The present work aims to examine the relationship between teachers’ teaching practices (i.e., students’ evaluations of teaching and autonomy support), the students’ feelings of boredom and agentic engagement and motivation in the higher education context. To do so, the present study incorporates one of the most popular tools in natural processing language to address students’ evaluations of teaching: sentiment analysis. Whereas most research has focused on the creation of SA models and assessing students’ satisfaction regarding teachers and courses to the author’s best knowledge, no research before has included results from SA into an explanatory model. A total of 225 university students (Mean age = 26.16, SD = 7.4, 78.7 % women) participated in the study. Students were enrolled in degree and masters’ studies at the faculty of Education of a public university of Spain. Data was collected using an online questionnaire students could access through a QR code they completed during a teaching period where the assessed teacher was not present. To assess students’ sentiments towards their teachers’ teaching, we asked them the following open-ended question: “If you had to explain a peer who doesn't know your teacher how he or she communicates in class, what would you tell them?”. Sentiment analysis was performed with Microsoft's pre-trained model. For this study, we relied on the probability of the students answer belonging to the negative category. To assess the reliability of the measure, inter-rater agreement between this NLP tool and one of the researchers, who independently coded all answers, was examined. The average pairwise percent agreement and the Cohen’s kappa were calculated with ReCal2. The agreement reached was of 90.8% and Cohen’s kappa .68, both considered satisfactory. To test the hypothesis relations a structural equation model (SEM) was estimated. Results showed that the model fit indices displayed a good fit to the data; χ² (134) = 351.129, p < .001, RMSEA = .07, SRMR = .09, TLI = .91, CFI = .92. Specifically, results show that boredom was negatively predicted by autonomy support practices (β = -.47[-.61, -.33]), whereas for the negative sentiment extracted from SET, this relation was positive (β = .23[.16, .30]). In other words, when students’ opinion towards their instructors’ teaching practices was negative, it was more likely for them to feel bored. Regarding the relations among boredom and student outcomes, results showed a negative predictive value of boredom on students’ motivation to study (β = -.46[-.63, -.29]) and agentic engagement (β = -.24[-.33, -.15]). Altogether, results show a promising future for sentiment analysis techniques in the field of education as they proved the usefulness of this tool when evaluating relations among teaching practices and student outcomes.

Keywords: sentiment analysis, boredom, motivation, agentic engagement

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33612 C Vibration Analysis of a Beam on Elastic Foundation with Elastically Restrained Ends Using Spectral Element Method

Authors: Hamioud Saida, Khalfallah Salah

Abstract:

In this study, a spectral element method is employed to predict the free vibration of a Euler-Bernoulli beam resting on a Winkler foundation with elastically restrained ends. The formulation of the dynamic stiffness matrix has been established by solving the differential equation of motion, which was transformed to frequency domain. Non-dimensional natural frequencies and shape modes are obtained by solving the partial differential equations, numerically. Numerical comparisons and examples are performed to show the effectiveness of the SEM and to investigate the effects of various parameters, such as the springs at the boundaries and the elastic foundation parameter on the vibration frequencies. The obtained results demonstrate that the present method can also be applied to solve the more general problem of the dynamic analysis of structures with higher order precision.

Keywords: elastically supported Euler-Bernoulli beam, free-vibration, spectral element method, Winkler foundation

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33611 A Stable Method for Determination of the Number of Independent Components

Authors: Yuyan Yi, Jingyi Zheng, Nedret Billor

Abstract:

Independent component analysis (ICA) is one of the most commonly used blind source separation (BSS) techniques for signal pre-processing, such as noise reduction and feature extraction. The main parameter in the ICA method is the number of independent components (IC). Although there have been several methods for the determination of the number of ICs, it has not been given sufficient attentionto this important parameter. In this study, wereview the mostused methods fordetermining the number of ICs and providetheir advantages and disadvantages. Further, wepropose an improved version of column-wise ICAByBlock method for the determination of the number of ICs.To assess the performance of the proposed method, we compare the column-wise ICAbyBlock with several existing methods through different ICA methods by using simulated and real signal data. Results show that the proposed column-wise ICAbyBlock is an effective and stable method for determining the optimal number of components in ICA. This method is simple, and results can be demonstrated intuitively with good visualizations.

Keywords: independent component analysis, optimal number, column-wise, correlation coefficient, cross-validation, ICAByblock

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33610 Examining the Coverage of CO2-Related Indicators in a Sample of Sustainable Rating Systems

Authors: Wesam Rababa, Jamal Al-Qawasmi

Abstract:

The global climate is negatively impacted by CO2 emissions, which are mostly produced by buildings. Several green building rating systems (GBRS) have been proposed to impose low-carbon criteria in order to address this problem. The Green Globes certification is one such system that evaluates a building's sustainability level by assessing different categories of environmental impact and emerging concepts aimed at reducing environmental harm. Therefore, assessment tools at the national level are crucial in the developing world, where specific local conditions require a more precise evaluation. This study analyzed eight sustainable building assessment systems from different regions of the world, comparing a comprehensive list of CO2-related indicators with a various assessment system for conducting coverage analysis. The results show that GBRS includes both direct and indirect indicators in this regard. It reveals deep variation between examined practices, and a lack of consensus not only on the type and the optimal number of indicators used in a system, but also on the depth and breadth of coverage of various sustainable building SB attributes. Generally, the results show that most of the examined systems reflect a low comprehensive coverage, the highest of which is found in materials category. On the other hand, the most of the examined systems reveal a very low representative coverage.

Keywords: Assessment tools, CO2-related indicators, Comparative study, Green Building Rating Systems

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33609 Ethical and Personality Factors and Accounting Professional Judgement

Authors: Shannon Hashemi, Alireza Daneshfar

Abstract:

Accounting ethical awareness has been widely promoted in recent years both in academia and in practice. However, the effectiveness of ethical awareness on accountants' judgment and choice of action is still debatable. This study investigates whether Machiavellianism and gender, as significant personality factors, influence the effect of ethical awareness on accountants' decision-making. Using an experiment, the results of ANOVA tests show that although introducing ethical awareness positively influences the accountants' judgment and choice of action, such an effect is significantly moderated by the accountants' Machiavellianism score and gender. Specifically, the test results show that the effect of introducing ethical awareness was higher on males with low Machiavellian score. The results also show that when the Machiavellian scores were high, the effect of ethical awareness was lower for both males and females. Applications of the results are discussed for accounting professionals as well as accounting ethics educators and researchers.

Keywords: ethical awareness, accounting decision making, Machiavellianism, ANOVA, ethics, accounting education

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33608 A Comparative Asessment of Some Algorithms for Modeling and Forecasting Horizontal Displacement of Ialy Dam, Vietnam

Authors: Kien-Trinh Thi Bui, Cuong Manh Nguyen

Abstract:

In order to simulate and reproduce the operational characteristics of a dam visually, it is necessary to capture the displacement at different measurement points and analyze the observed movement data promptly to forecast the dam safety. The accuracy of forecasts is further improved by applying machine learning methods to data analysis progress. In this study, the horizontal displacement monitoring data of the Ialy hydroelectric dam was applied to machine learning algorithms: Gaussian processes, multi-layer perceptron neural networks, and the M5-rules algorithm for modelling and forecasting of horizontal displacement of the Ialy hydropower dam (Vietnam), respectively, for analysing. The database which used in this research was built by collecting time series of data from 2006 to 2021 and divided into two parts: training dataset and validating dataset. The final results show all three algorithms have high performance for both training and model validation, but the MLPs is the best model. The usability of them are further investigated by comparison with a benchmark models created by multi-linear regression. The result show the performance which obtained from all the GP model, the MLPs model and the M5-Rules model are much better, therefore these three models should be used to analyze and predict the horizontal displacement of the dam.

Keywords: Gaussian processes, horizontal displacement, hydropower dam, Ialy dam, M5-Rules, multi-layer perception neural networks

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33607 Petrology and Petrochemistry of Basement Rocks in Ila Orangun Area, Southwestern Nigeria

Authors: Jayeola A. O., Ayodele O. S., Olususi J. I.

Abstract:

From field studies, six (6) lithological units were identified to be common around the study area, which includes quartzites, granites, granite gneiss, porphyritic granites, amphibolite and pegmatites. Petrographical analysis was done to establish the major mineral assemblages and accessory minerals present in selected rock samples, which represents the major rock types in the area. For the purpose of this study, twenty (20) pulverized rock samples were taken to the laboratory for geochemical analysis with their results used in the classification, as well as suggest the geochemical attributes of the rocks. Results from petrographical studies of the rocks under both plane and cross polarized lights revealed the major minerals identified under thin sections to include quartz, feldspar, biotite, hornblende, plagioclase and muscovite with opaque other accessory minerals, which include actinolite, spinel and myrmekite. Geochemical results obtained and interpreted using various geochemical plots or discrimination plots all classified the rocks in the area as belonging to both the peralkaline metaluminous and peraluminous types. Results for the major oxides ratios produced for Na₂O/K₂O, Al₂O₃/Na₂O + CaO + K₂O and Na₂O + CaO + K₂O/Al₂O₃ show the excess of alumina, Al₂O₃ over the alkaline Na₂O +CaO +K₂O thus suggesting peraluminous rocks. While the excess of the alkali over the alumina suggests the peralkaline metaluminous rock type. The results of correlation coefficient show a perfect strong positive correlation, which shows that they are of same geogenic sources, while negative correlation coefficient values indicate a perfect weak negative correlation, suggesting that they are of heterogeneous geogenic sources. From factor analysis, five component groups were identified as Group 1 consists of Ag-Cr-Ni elemental associations suggesting Ag, Cr, and Ni mineralization, predicting the possibility of sulphide mineralization. in the study area. Group ll and lll consist of As-Ni-Hg-Fe-Sn-Co-Pb-Hg element association, which are pathfinder elements to the mineralization of gold. Group 1V and V consist of Cd-Cu-Ag-Co-Zn, which concentrations are significant to elemental associations and mineralization. In conclusion, from the potassium radiometric anomaly map produced, the eastern section (northeastern and southeastern) is observed to be the hot spot and mineralization zone for the study area.

Keywords: petrography, Ila Orangun, petrochemistry, pegmatites, peraluminous

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33606 Managerial Overconfidence, Payout Policy, and Corporate Governance: Evidence from UK Companies

Authors: Abdullah AlGhazali, Richard Fairchild, Yilmaz Guney

Abstract:

We examine the effect of managerial overconfidence on UK firms’ payout policy for the period 2000 to 2012. The analysis incorporates, in addition to common firm-specific factors, a wide range of corporate governance factors and managerial characteristics that have been documented to affect the relationship between overconfidence and payout policy. Our results are robust to several estimation considerations. The findings show that the influence of overconfident CEOs on the amount of, and the propensity to pay, dividends is significant within the UK context. Specifically, we detect that there is a reduction in dividend payments in firms managed by overconfident managers compared to their non-overconfident counterparts. Moreover, we affirm that cash flows, firm size and profitability are positively correlated, while leverage, firm growth and investment are negatively correlated with the amount of and propensity to pay dividends. Interestingly, we demonstrate that firms with the potential for undervaluation reduce dividend payments. Some of the corporate governance factors are shown to motivate firms to pay more dividends while these factors seem to have no influence on the propensity to pay dividends. The results also show that in general higher overconfidence leads to more share repurchases but the lower total payout. Overall, managerial overconfidence should be considered as an important factor influencing payout policy in addition to other known factors.

Keywords: dividends, repurchases, UK firms, overconfidence, corporate governance, undervaluation

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33605 Effect of Inclusion of Rubber on the Compaction Characteristics of Cement - MSWIFA- Clayey Soil Mixtures

Authors: Gehan Aouf, Diala Tabbal, Abd El Rahim Sabsabi, Rashad Aouf

Abstract:

The aim of this study is to show the effect of adding cement municipal solid incineration fly ash and rubber as stabilizer materials on weak soil. A detailed experimental study was conducted in order to show the viability of using these admixtures in improving the maximum dry density and optimum moisture content of the composite soil. Soil samples were prepared by adding Rubber and Cement to municipal solid waste incineration fly-ash - oil mix at different percentages. Then, a series of laboratory tests were performed, namely: Sieve analysis, Atterberg limits tests, Unconfined compression test, and Proctor tests. Three different percentages of fly ash (10%, 20%, and 30%) MSWFA by total dry weight of soil and three different percentages of Portland cement (10%, 15%, and 20%) by total dry weight of the mix and 0%, 5%, 10% for Rubber by total dry weight of the mix were used to find the optimum value. The test results reveal that adding MSWIFA to the soil up to 20% increased the MDD of the mixture and decreased the OMC, then an opposite trend for results were found when the percentage of MSWIFA exceeded 20%. This is due to the low specific gravity of MSWIFA and to the greater water absorption of MSWIFA. The laboratory tests also indicate that adding Rubber to the mix Soil-MSWIFA-Cement decreases its MDD due to the low specific gravity of rubber and it affects a slight decrease in OMC because the rubber has low absorption of water.

Keywords: clayey soil, MSWIFA, proctor test, rubber

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33604 The Communication of Audit Report: Key Audit Matters in United Kingdom

Authors: L. Sierra, N. Gambetta, M. A. Garcia-Benau, M. Orta

Abstract:

Financial scandals and financial crisis have led to an international debate on the value of auditing. In recent years there have been significant legislative reforms aiming to increase markets’ confidence in audit services. In particular, there has been a significant debate on the need to improve the communication of auditors with audit reports users as a way to improve its informative value and thus, to improve audit quality. The International Auditing and Assurance Standards Board (IAASB) has proposed changes to the audit report standards. The International Standard on Auditing 701, Communicating Key Audit Matters (KAM) in the Independent Auditor's Report, has introduced new concepts that go beyond the auditor's opinion and requires to disclose the risks that, from the auditor's point of view, are more significant in the audited company information. Focusing on the companies included in the Financial Times Stock Exchange 100 index, this study aims to focus on the analysis of the determinants of the number of KAM disclosed by the auditor in the audit report and moreover, the analysis of the determinants of the different type of KAM reported during the period 2013-2015. To test the hypotheses in the empirical research, two different models have been used. The first one is a linear regression model to identify the client’s characteristics, industry sector and auditor’s characteristics that are related to the number of KAM disclosed in the audit report. Secondly, a logistic regression model is used to identify the determinants of the number of each KAM type disclosed in the audit report; in line with the risk-based approach to auditing financial statements, we categorized the KAM in 2 groups: Entity-level KAM and Accounting-level KAM. Regarding the auditor’s characteristics impact on the KAM disclosure, the results show that PwC tends to report a larger number of KAM while KPMG tends to report less KAM in the audit report. Further, PwC reports a larger number of entity-level risk KAM while KPMG reports less account-level risk KAM. The results also show that companies paying higher fees tend to have more entity-level risk KAM and less account-level risk KAM. The materiality level is positively related to the number of account-level risk KAM. Additionally, these study results show that the relationship between client’s characteristics and number of KAM is more evident in account-level risk KAM than in entity-level risk KAM. A highly leveraged company carries a great deal of risk, but due to this, they are usually subject to strong capital providers monitoring resulting in less account-level risk KAM. The results reveal that the number of account-level risk KAM is strongly related to the industry sector in which the company operates assets. This study helps to understand the UK audit market, provides information to auditors and finally, it opens new research avenues in the academia.

Keywords: FTSE 100, IAS 701, key audit matters, auditor’s characteristics, client’s characteristics

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33603 Topological Sensitivity Analysis for Reconstruction of the Inverse Source Problem from Boundary Measurement

Authors: Maatoug Hassine, Mourad Hrizi

Abstract:

In this paper, we consider a geometric inverse source problem for the heat equation with Dirichlet and Neumann boundary data. We will reconstruct the exact form of the unknown source term from additional boundary conditions. Our motivation is to detect the location, the size and the shape of source support. We present a one-shot algorithm based on the Kohn-Vogelius formulation and the topological gradient method. The geometric inverse source problem is formulated as a topology optimization one. A topological sensitivity analysis is derived from a source function. Then, we present a non-iterative numerical method for the geometric reconstruction of the source term with unknown support using a level curve of the topological gradient. Finally, we give several examples to show the viability of our presented method.

Keywords: geometric inverse source problem, heat equation, topological optimization, topological sensitivity, Kohn-Vogelius formulation

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33602 Stability Analysis of Stagnation-Point Flow past a Shrinking Sheet in a Nanofluid

Authors: Amin Noor, Roslinda Nazar, Norihan Md. Arifin

Abstract:

In this paper, a numerical and theoretical study has been performed for the stagnation-point boundary layer flow and heat transfer towards a shrinking sheet in a nanofluid. The mathematical nanofluid model in which the effect of the nanoparticle volume fraction is taken into account is considered. The governing nonlinear partial differential equations are transformed into a system of nonlinear ordinary differential equations using a similarity transformation which is then solved numerically using the function bvp4c from Matlab. Numerical results are obtained for the skin friction coefficient, the local Nusselt number as well as the velocity and temperature profiles for some values of the governing parameters, namely the nanoparticle volume fraction Φ, the shrinking parameter λ and the Prandtl number Pr. Three different types of nanoparticles are considered, namely Cu, Al2O3 and TiO2. It is found that solutions do not exist for larger shrinking rates and dual (upper and lower branch) solutions exist when λ < -1.0. A stability analysis has been performed to show which branch solutions are stable and physically realizable. It is also found that the upper branch solutions are stable while the lower branch solutions are unstable.

Keywords: heat transfer, nanofluid, shrinking sheet, stability analysis, stagnation-point flow

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33601 Study of Pipes Scaling of Purified Wastewater Intended for the Irrigation of Agadir Golf Grass

Authors: A. Driouiche, S. Mohareb, A. Hadfi

Abstract:

In Morocco’s Agadir region, the reuse of treated wastewater for irrigation of green spaces has faced the problem of scaling of the pipes of these waters. This research paper aims at studying the phenomenon of scaling caused by the treated wastewater from the Mzar sewage treatment plant. These waters are used in the irrigation of golf turf for the Ocean Golf Resort. Ocean Golf, located about 10 km from the center of the city of Agadir, is one of the most important recreation centers in Morocco. The course is a Belt Collins design with 27 holes, and is quite open with deep challenging bunkers. The formation of solid deposits in the irrigation systems has led to a decrease in their lifetime and, consequently, a loss of load and performance. Thus, the sprinklers used in golf turf irrigation are plugged in the first weeks of operation. To study this phenomenon, the wastewater used for the irrigation of the golf turf was taken and analyzed at various points, and also samples of scale formed in the circuits of the passage of these waters were characterized. This characterization of the scale was performed by X-ray fluorescence spectrometry, X-ray diffraction (XRD), thermogravimetric analysis (TGA), differential thermal analysis (DTA), and scanning electron microscopy (SEM). The results of the physicochemical analysis of the waters show that they are full of bicarbonates (653 mg/L), chloride (478 mg/L), nitrate (412 mg/L), sodium (425 mg/L) and calcium (199mg/L). Their pH is slightly alkaline. The analysis of the scale reveals that it is rich in calcium and phosphorus. It is formed of calcium carbonate (CaCO₃), silica (SiO₂), calcium silicate (Ca₂SiO₄), hydroxylapatite (Ca₁₀P₆O₂₆), calcium carbonate and phosphate (Ca₁₀(PO₄) 6CO₃) and silicate calcium and magnesium (Ca₅MgSi₃O₁₂).

Keywords: Agadir, irrigation, scaling water, wastewater

Procedia PDF Downloads 109
33600 Geospatial Techniques and VHR Imagery Use for Identification and Classification of Slums in Gujrat City, Pakistan

Authors: Muhammad Ameer Nawaz Akram

Abstract:

The 21st century has been revealed that many individuals around the world are living in urban settlements than in rural zones. The evolution of numerous cities in emerging and newly developed countries is accompanied by the rise of slums. The precise definition of a slum varies countries to countries, but the universal harmony is that slums are dilapidated settlements facing severe poverty and have lacked access to sanitation, water, electricity, good living styles, and land tenure. The slum settlements always vary in unique patterns within and among the countries and cities. The core objective of this study is the spatial identification and classification of slums in Gujrat city Pakistan from very high-resolution GeoEye-1 (0.41m) satellite imagery. Slums were first identified using GPS for sample site identification and ground-truthing; through this process, 425 slums were identified. Then Object-Oriented Analysis (OOA) was applied to classify slums on digital image. Spatial analysis softwares, e.g., ArcGIS 10.3, Erdas Imagine 9.3, and Envi 5.1, were used for processing data and performing the analysis. Results show that OOA provides up to 90% accuracy for the identification of slums. Jalal Cheema and Allah Ho colonies are severely affected by slum settlements. The ratio of criminal activities is also higher here than in other areas. Slums are increasing with the passage of time in urban areas, and they will be like a hazardous problem in coming future. So now, the executive bodies need to make effective policies and move towards the amelioration process of the city.

Keywords: slums, GPS, satellite imagery, object oriented analysis, zonal change detection

Procedia PDF Downloads 119
33599 Photoelastic Analysis and Finite Elements Analysis of a Stress Field Developed in a Double Edge Notched Specimen

Authors: A. Bilek, M. Beldi, T. Cherfi, S. Djebali, S. Larbi

Abstract:

Finite elements analysis and photoelasticity are used to determine the stress field developed in a double edge notched specimen loaded in tension. The specimen is cut in a birefringent plate. Experimental isochromatic fringes are obtained with circularly polarized light on the analyzer of a regular polariscope. The fringes represent the loci of points of equal maximum shear stress. In order to obtain the stress values corresponding to the fringe orders recorded in the notched specimen, particularly in the neighborhood of the notches, a calibrating disc made of the same material is loaded in compression along its diameter in order to determine the photoelastic fringe value. This fringe value is also used in the finite elements solution in order to obtain the simulated photoelastic fringes, the isochromatics as well as the isoclinics. A color scale is used by the software to represent the simulated fringes on the whole model. The stress concentration factor can be readily obtained at the notches. Good agreements are obtained between the experimental and the simulated fringe patterns and between the graphs of the shear stress particularly in the neighborhood of the notches. The purpose in this paper is to show that one can obtain rapidly and accurately, by the finite element analysis, the isochromatic and the isoclinic fringe patterns in a stressed model as the experimental procedure can be time consuming. Stress fields can therefore be analyzed in three dimensional models as long as the meshing and the limit conditions are properly set in the program.

Keywords: isochromatic fringe, isoclinic fringe, photoelasticity, stress concentration factor

Procedia PDF Downloads 219
33598 Assessing Factors That Constitute Talent in the Islamic Financial Institutions among Bank Officers

Authors: Zairani Zainol, Zulkiflee Daud

Abstract:

This study employed 86 respondents representing bank officers of Bank XYX (one of the full-fledged Islamic banks in Malaysia) in the northern region of Malaysia to assess the factors that constitute talent in the Islamic financial industries. To test the discriminant factors for talent among bank officers, a factor analysis was performed. The KMO, Bartlett and MSA tests were executed as the prerequisite before performing the factor analysis. The discriminant factors for talent were extracted via eigenvalues and rotated component matrixes. The results show that five factors, namely (1) self-motivation, (2) leadership, (3) teamwork, (4) interpersonal skills, and (5) creativity/innovation constitute talent in the Islamic financial industries. It is hoped that this study could offer guidelines to education providers, specifically those that conduct the Islamic finance and banking program, as to the areas of emphasis for students before graduating. For the Islamic financial institutions, this study is also vital since they could tackle the areas that need to be improved in managing their talents.

Keywords: talent, Islamic financial industries, talent development, bank’s officers

Procedia PDF Downloads 392
33597 Influence of the Low Frequency Ultrasound on the Cadmium (II) Biosorption by an Ecofriendly Biocomposite (Extraction Solid Waste of Ammi visnaga / Calcium Alginate): Kinetic Modeling

Authors: L. Nouri Taiba, Y. Bouhamidi, F. Kaouah, Z. Bendjama, M. Trari

Abstract:

In the present study, an ecofriendly biocomposite namely calcium alginate immobilized Ammi Visnaga (Khella) extraction waste (SWAV/CA) was prepared by electrostatic extrusion method and used on the cadmium biosorption from aqueous phase with and without the assistance of ultrasound in batch conditions. The influence of low frequency ultrasound (37 and 80 KHz) on the cadmium biosorption kinetics was studied. The obtained results show that the ultrasonic irradiation significantly enhances and improves the efficiency of the cadmium removal. The Pseudo first order, Pseudo-second-order, Intraparticle diffusion, and Elovich models were evaluated using the non-linear curve fitting analysis method. Modeling of kinetic results shows that biosorption process is best described by the pseudo-second order and Elovich, in both the absence and presence of ultrasound.

Keywords: biocomposite, biosorption, cadmium, non-linear analysis, ultrasound

Procedia PDF Downloads 266
33596 A User-Friendly Approach for Design and Economic Analysis of Standalone PV System for the Electrification of Rural Area of Eritrea

Authors: Tedros Asefaw Gebremeskel, Xaoyi Yang

Abstract:

The potential of solar energy in Eritrea is relatively high, based on this truth, there are a number of isolated and remote villages situated far away from the electrical national grid which don’t get access to electricity. The core objective of this work is to design a most favorable and cost-effective power by means of standalone PV system for the electrification of a single housing in the inaccessible area of Eritrea. The sizing of the recommended PV system is achieved, such as radiation data and electrical load for the typical household of the selected site is also well thought-out in the design steps. Finally, the life cycle cost (LCC) analysis is conducted to evaluate the economic viability of the system. The outcome of the study promote the use of PV system for a residential building and show that PV system is a reasonable option to provide electricity for household applications in the rural area of Eritrea.

Keywords: electrification, inaccessible area, life cycle cost, residential building, stand-alone PV system

Procedia PDF Downloads 126
33595 Modelling and Assessment of an Off-Grid Biogas Powered Mini-Scale Trigeneration Plant with Prioritized Loads Supported by Photovoltaic and Thermal Panels

Authors: Lorenzo Petrucci

Abstract:

This paper is intended to give insight into the potential use of small-scale off-grid trigeneration systems powered by biogas generated in a dairy farm. The off-grid plant object of analysis comprises a dual-fuel Genset as well as electrical and thermal storage equipment and an adsorption machine. The loads are the different apparatus used in the dairy farm, a household where the workers live and a small electric vehicle whose batteries can also be used as a power source in case of emergency. The insertion in the plant of an adsorption machine is mainly justified by the abundance of thermal energy and the simultaneous high cooling demand associated with the milk-chilling process. In the evaluated operational scenario, our research highlights the importance of prioritizing specific small loads which cannot sustain an interrupted supply of power over time. As a consequence, a photovoltaic and thermal panel is included in the plant and is tasked with providing energy independently of potentially disruptive events such as engine malfunctioning or scarce and unstable supplies of fuels. To efficiently manage the plant an energy dispatch strategy is created in order to control the flow of energy between the power sources and the thermal and electric storages. In this article we elaborate on models of the equipment and from these models, we extract parameters useful to build load-dependent profiles of the prime movers and storage efficiencies. We show that under reasonable assumptions the analysis provides a sensible estimate of the generated energy. The simulations indicate that a Diesel Generator sized to a value 25% higher than the total electrical peak demand operates 65% of the time below the minimum acceptable load threshold. To circumvent such a critical operating mode, dump loads are added through the activation and deactivation of small resistors. In this way, the excess of electric energy generated can be transformed into useful heat. The combination of PVT and electrical storage to support the prioritized load in an emergency scenario is evaluated in two different days of the year having the lowest and highest irradiation values, respectively. The results show that the renewable energy component of the plant can successfully sustain the prioritized loads and only during a day with very low irradiation levels it also needs the support of the EVs’ battery. Finally, we show that the adsorption machine can reduce the ice builder and the air conditioning energy consumption by 40%.

Keywords: hybrid power plants, mathematical modeling, off-grid plants, renewable energy, trigeneration

Procedia PDF Downloads 162
33594 Cognitive Relaying in Interference Limited Spectrum Sharing Environment: Outage Probability and Outage Capacity

Authors: Md Fazlul Kader, Soo Young Shin

Abstract:

In this paper, we consider a cognitive relay network (CRN) in which the primary receiver (PR) is protected by peak transmit power $\bar{P}_{ST}$ and/or peak interference power Q constraints. In addition, the interference effect from the primary transmitter (PT) is considered to show its impact on the performance of the CRN. We investigate the outage probability (OP) and outage capacity (OC) of the CRN by deriving closed-form expressions over Rayleigh fading channel. Results show that both the OP and OC improve by increasing the cooperative relay nodes as well as when the PT is far away from the SR.

Keywords: cognitive relay, outage, interference limited, decode-and-forward (DF)

Procedia PDF Downloads 500
33593 Analysis of Building Response from Vertical Ground Motions

Authors: George C. Yao, Chao-Yu Tu, Wei-Chung Chen, Fung-Wen Kuo, Yu-Shan Chang

Abstract:

Building structures are subjected to both horizontal and vertical ground motions during earthquakes, but only the horizontal ground motion has been extensively studied and considered in design. Most of the prevailing seismic codes assume the vertical component to be 1/2 to 2/3 of the horizontal one. In order to understand the building responses from vertical ground motions, many earthquakes records are studied in this paper. System identification methods (ARX Model) are used to analyze the strong motions and to find out the characteristics of the vertical amplification factors and the natural frequencies of buildings. Analysis results show that the vertical amplification factors for high-rise buildings and low-rise building are 1.78 and 2.52 respectively, and the average vertical amplification factor of all buildings is about 2. The relationship between the vertical natural frequency and building height was regressed to a suggested formula in this study. The result points out an important message; the taller the building is, the greater chance of resonance of vertical vibration on the building will be.

Keywords: vertical ground motion, vertical amplification factor, natural frequency, component

Procedia PDF Downloads 307