Search results for: operating expenses and operating revenue
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 2847

Search results for: operating expenses and operating revenue

2277 Status Report of the Express Delivery Industry in China

Authors: Ying Bo Xie, Hisa Yuki Kurokawa

Abstract:

Due to the fast development, China's express delivery industry has involved in a dilemma that the service quality are keeping decreasing while the construction rate of delivery network cannot meet the customers’ demand. In order to get out of this dilemma and enjoy a succession development rate, it is necessary to understand the current situation of China's express delivery industry. Firstly, the evolution of China's express delivery industry was systematical presented. Secondly, according to the number of companies and the amount of parcels they has dealt each year, the merits and faults of tow kind of operating pattern was analyzed. Finally, based on the characteristics of these express companies, the problems of China's express delivery industry was divided into several types and the countermeasures were given out respectively.

Keywords: China, express delivery industry, status, problem

Procedia PDF Downloads 342
2276 In Silico Study of Alpha glucosidase Inhibitors by Flavonoids

Authors: Boukli Hacene Faiza, Soufi Wassila, Ghalem Said

Abstract:

The oral antidiabetics drugs such as alpha glucosidase inhibitors present undesirable effects like acarbose. Flavonoids are class of molecules widely distributed in plants, for this reason we are interested in our work to study the inhibition in silico of alpha glucosidase by natural ligands ( flavonoids analogues) using molecular modeling methods using MOE (Molecular Operating Environment) software to predict their interaction with this enzyme with score energy, ADME /T tests and druglikeness properties experiments. Two flavonoids Beicalein and Apigenin have high binding affinity with alpha glucosidase with lower IC50 supposed potent inhibitors.

Keywords: alpha glucosidase, flavonoides analogues, drug research, molecular modeling

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2275 Flexible Coupling between Gearbox and Pump (High Speed Machine)

Authors: Naif Mohsen Alharbi

Abstract:

This paper present failure occurred on flexible coupling installed at oil anf gas operation. Also it presents maintenance ideas implemented on the flexible coupling installed to transmit high torque from gearbox to pump. Basically, the machine train is including steam turbine which drives the pump and there is gearbox located in between for speed reduction. investigation are identifying the root causes, solving and developing the technology designs or bad actor. This report provides the study intentionally for continues operation optimization, utilize the advanced opportunity and implement a improvement. Objective: The main objectives of the investigation are identifying the root causes, solving and developing the technology designs or bad actor. Ultimately, fulfilling the operation productivity, also ensuring better technology, quality and design by solutions. This report provides the study intentionally for continues operation optimization, utilize the advanced opportunity and implemet improvement. Method: The method used in this project was a very focused root cause analysis procedure that incorporated engineering analysis and measurements. The analysis method extensively covers the measuring of the complete coupling dimensions. Including the membranes thickness, hubs, bore diameter and total length, dismantle flexible coupling to diagnose how deep the coupling has been affected. Also, defining failure modes, so that the causes could be identified and verified. Moreover, Vibration analysis and metallurgy test. Lastly applying several solutions by advanced tools (will be mentioned in detail). Results and observation: Design capacity: Coupling capacity is an inadequate to fulfil 100% of operating conditions. Therefore, design modification of service factor to be at least 2.07 is crucial to address this issue and prevent recurrence of similar scenario, especially for the new upgrading project. Discharge fluctuation: High torque flexible coupling encountered during the operation. Therefore, discharge valve behaviour, tuning, set point and general conditions revaluated and modified subsequently, it can be used as baseline for upcoming Coupling design project. Metallurgy test: Material of flexible coupling membrane (discs) tested at the lab, for a detailed metallurgical investigation, better material grade has been selected for our operating conditions,

Keywords: high speed machine, reliabilty, flexible coupling, rotating equipment

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2274 A Modelling of Main Bearings in the Two-Stroke Diesel Engine

Authors: Marcin Szlachetka, Rafal Sochaczewski, Lukasz Grabowski

Abstract:

This paper presents the results of the load simulations of main bearings in a two-stroke Diesel engine. A model of an engine lubrication system with connections of its main lubrication nodes, i.e., a connection of its main bearings in the engine block with the crankshaft, a connection of its crankpins with its connecting rod and a connection of its pin and its piston has been created for our calculations performed using the AVL EXCITE Designer. The analysis covers the loads given as a pressure distribution in a hydrodynamic oil film, a temperature distribution on the main bush surfaces for the specified radial clearance values as well as the impact of the force of gas on the minimum oil film thickness in the main bearings depending on crankshaft rotational speeds and temperatures of oil in the bearings. One of the main goals of the research has been to determine whether the minimum thickness of the oil film at which fluid friction occurs can be achieved for each value of crankshaft speed. Our model calculates different oil film parameters, i.e., its thickness, a pressure distribution there, the change in oil temperature. Additional enables an analysis of an oil temperature distribution on the surfaces of the bearing seats. It allows verifying the selected clearances in the bearings of the main engine under normal operation conditions and extremal ones that show a significant increase in temperature above the limit value. The research has been conducted for several engine crankshaft speeds ranging from 1000 rpm to 4000 rpm. The oil pressure in the bearings has ranged 2-5 bar according to engine speeds and the oil temperature has ranged 90-120 °C. The main bearing clearance has been adopted for the calculation and analysis as 0.025 mm. The oil classified as SAE 5W-30 has been used for the simulations. The paper discusses the selected research results referring to several specific operating points and different temperatures of the lubricating oil in the bearings. The received research results show that for the investigated main bearing bushes of the shaft, the results fall within the ranges of the limit values despite the increase in the oil temperature of the bearings reaching 120˚C. The fact that the bearings are loaded with the maximum pressure makes no excessive temperature rise on the bush surfaces. The oil temperature increases by 17˚C, reaching 137˚C at a speed of 4000 rpm. The minimum film thickness at which fluid friction occurs has been achieved for each of the operating points at each of the engine crankshaft speeds. Acknowledgement: This work has been realized in the cooperation with The Construction Office of WSK ‘PZL-KALISZ’ S.A.’ and is part of Grant Agreement No. POIR.01.02.00-00-0002/15 financed by the Polish National Centre for Research and Development.

Keywords: diesel engine, main bearings, opposing pistons, two-stroke

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2273 A Study on Unix Process Crash Based on Efficient Process Management Method

Authors: Guo Haonan, Chen Peiyu, Zhao Hanyu, Burra Venkata Durga Kumar

Abstract:

Unix and Unix-like operating systems are widely used due to their high stability but are limited by the parent-child process structure, and the child process depends on the parent process, so the crash of a single process may cause the entire process group or even the entire system to fail. Another possibility of unexpected process termination is that the system administrator inadvertently closed the terminal or pseudo-terminal where the application was launched, causing the application process to terminate unexpectedly. This paper mainly analyzes the reasons for the problems and proposes two solutions.

Keywords: process management, daemon, login-bash and non-login bash, process group

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2272 A Low Profile Dual Polarized Slot Coupled Patch Antenna

Authors: Mingde Du, Dong Han

Abstract:

A low profile, dual polarized, slot coupled patch antenna is designed and developed in this paper. The antenna has a measured bandwidth of 17.2% for return loss > 15 dB and pair ports isolation >23 dB. The gain of the antenna is over 10 dBi and the half power beam widths (HPBW) of the antenna are 80±3o in the horizontal plane and 39±2o in the vertical plane. The cross polarization discrimination (XPD) is less than 20 dB in HPBW. Within the operating band, the performances of good impedance match, high ports isolation, low cross polarization, and stable radiation patterns are achieved.

Keywords: dual polarized, patch antenna, slot coupled, base station antenna

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2271 Design and Analysis of a New Dual-Band Microstrip Fractal Antenna

Authors: I. Zahraoui, J. Terhzaz, A. Errkik, El. H. Abdelmounim, A. Tajmouati, L. Abdellaoui, N. Ababssi, M. Latrach

Abstract:

This paper presents a novel design of a microstrip fractal antenna based on the use of Sierpinski triangle shape, it’s designed and simulated by using FR4 substrate in the operating frequency bands (GPS, WiMAX), the design is a fractal antenna with a modified ground structure. The proposed antenna is simulated and validated by using CST Microwave Studio Software, the simulated results presents good performances in term of radiation pattern and matching input impedance.

Keywords: dual-band antenna, fractal antenna, GPS band, modified ground structure, sierpinski triangle, WiMAX band

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2270 An Excel-Based Educational Platform for Design Analyses of Pump-Pipe Systems

Authors: Mohamed M. El-Awad

Abstract:

This paper describes an educational platform for design analyses of pump-pipe systems by using Microsoft Excel, its Solver add-in, and the associated VBA programming language. The paper demonstrates the capabilities of the Excel-based platform that suits the iterative nature of the design process better than the use of design charts and data tables. While VBA is used for the development of a user-defined function for determining the standard pipe diameter, Solver is used for optimising the pipe diameter of the pipeline and for determining the operating point of the selected pump.

Keywords: design analyses, pump-pipe systems, Excel, solver, VBA

Procedia PDF Downloads 151
2269 Experimental Study on Effects of Addition of Rice Husk on Coal Gasification

Authors: M. Bharath, Vasudevan Raghavan, B. V. S. S. S. Prasad, S. R. Chakravarthy

Abstract:

In this experimental study, effects of addition of rice husk on coal gasification in a bubbling fluidized bed gasifier, operating at atmospheric pressure with air as gasifying agent, are reported. Rice husks comprising of 6.5% and 13% by mass are added to coal. Results show that, when rice husk is added the methane yield increases from volumetric percentage of 0.56% (with no rice husk) to 2.77% (with 13% rice husk). CO and H2 remain almost unchanged and CO2 decreases with addition of rice husk. The calorific value of the synthetic gas is around 2.73 MJ/Nm3. All performance indices, such as cold gas efficiency and carbon conversion, increase with addition of rice husk.

Keywords: bubbling fluidized bed reactor, calorific value, coal gasification, rice husk

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2268 Impact of Alternative Fuel Feeding on Fuel Cell Performance and Durability

Authors: S. Rodosik, J. P. Poirot-Crouvezier, Y. Bultel

Abstract:

With the expansion of the hydrogen economy, Proton Exchange Membrane Fuel Cell (PEMFC) systems are often presented as promising energy converters suitable for transport applications. However, reaching a durability of 5000 h recommended by the U.S. Department of Energy and decreasing system cost are still major hurdles to their development. In order to increase the system efficiency and simplify the system without affecting the fuel cell lifetime, an architecture called alternative fuel feeding has been developed. It consists in a fuel cell stack divided into two parts, alternatively fed, implemented on a 5-kW system for real scale testing. The operation strategy can be considered close to Dead End Anode (DEA) with specific modifications to avoid water and nitrogen accumulation in the cells. The two half-stacks are connected in series to enable each stack to be alternatively fed. Water and nitrogen accumulated can be shifted from one half-stack to the other one according to the alternative feeding frequency. Thanks to the homogenization of water vapor along the stack, water management was improved. The operating conditions obtained at system scale are close to recirculation without the need of a pump or an ejector. In a first part, a performance comparison with the DEA strategy has been performed. At high temperature and low pressure (80°C, 1.2 bar), performance of alternative fuel feeding was higher, and the system efficiency increased. In a second part, in order to highlight the benefits of the architecture on the fuel cell lifetime, two durability tests, lasting up to 1000h, have been conducted. A test on the 5-kW system has been compared to a reference test performed on a test bench with a shorter stack, conducted with well-controlled operating parameters and flow-through hydrogen strategy. The durability test is based upon the Fuel Cell Dynamic Load Cycle (FC-DLC) protocol but adapted to the system limitations: without OCV steps and a maximum current density of 0.4 A/cm². In situ local measurements with a segmented S++® plate performed all along the tests, showed a more homogeneous distribution of the current density with alternative fuel feeding than in flow-through strategy. Tests performed in this work enabled the understanding of this architecture advantages and drawbacks. Alternative fuel feeding architecture appeared to be a promising solution to ensure the humidification function at the anode side with a simplified fuel cell system.

Keywords: automotive conditions, durability, fuel cell system, proton exchange membrane fuel cell, stack architecture

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2267 A Look into Surgical Site Infections: Impact of Collective Interventions

Authors: Lisa Bennett, Cynthia Walters, Cynthia Argani, Andy Satin, Geeta Sood, Kerri Huber, Lisa Grubb, Woodrow Noble, Melissa Eichelberger, Darlene Zinalabedini, Eric Ausby, Jeffrey Snyder, Kevin Kirchoff

Abstract:

Background: Surgical site infections (SSIs) within the obstetric population pose a variety of complications, creating clinical and personal challenges for the new mother and her neonate during the postpartum period. Our journey to achieve compliance with the SSI core measure for cesarean sections revealed many opportunities to improve these outcomes. Objective: Achieve and sustain core measure compliance keeping surgical site infection rates below the national benchmark pooled mean of 1.8% in post-operative patients, who delivered via cesarean section at the Johns Hopkins Bayview Medical Center. Methods: A root cause analysis was performed and revealed several environmental, pharmacologic, and clinical practice opportunities for improvement. A multidisciplinary approach led by the OB Safety Nurse, OB Medical Director, and Infectious Disease Department resulted in the implementation of fourteen interventions over a twenty-month period. Interventions included: post-operative dressing changes, standardizing operating room attire, broadening pre-operative antibiotics, initiating vaginal preps, improving operating room terminal cleaning, testing air quality, and re-educating scrub technicians on technique. Results: Prior to the implementation of our interventions, the SSI quarterly rate in Obstetrics peaked at 6.10%. Although no single intervention resulted in dramatic improvement, after implementation of all fourteen interventions, the quarterly SSI rate has subsequently ranged from to 0.0% to 2.70%. Significance: Taking an introspective look at current practices can reveal opportunities for improvement which previously were not considered. Collectively the benefit of these interventions has shown a significant decrease in surgical site infection rates. The impact of this quality improvement project highlights the synergy created when members of the multidisciplinary team work in collaboration to improve patient safety, and achieve a high quality of care.

Keywords: cesarean section, surgical site infection, collaboration and teamwork, patient safety, quality improvement

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2266 Switched Ultracapacitors for Maximizing Energy Supply

Authors: Nassouh K. Jaber

Abstract:

Supercapacitors (S.C.) are presently attracting attention for driving general purpose (12VDC to 220VAC) inverters in renewable energy systems. Unfortunately, when the voltage of the S.C supplying the inverter reaches the minimal threshold of 7-8VDC the inverter shuts down leaving the remaining 40% of the valuable energy stored inside the ultracapacitor un-usable. In this work a power electronic circuit is proposed which switches 2 banks of supercapacitors from parallel connection when both are fully charged at 14VDC to serial connection when their voltages drop down to 7 volts, thus keeping the inverter working within its operating limits for a longer time and advantageously tapping almost 92% of the stored energy in the supercapacitors.

Keywords: ultra capacitor, switched ultracapacitors, inverter, supercapacitor, parallel connection, serial connection, battery limitation

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2265 Robust Control of a Dynamic Model of an F-16 Aircraft with Improved Damping through Linear Matrix Inequalities

Authors: J. P. P. Andrade, V. A. F. Campos

Abstract:

This work presents an application of Linear Matrix Inequalities (LMI) for the robust control of an F-16 aircraft through an algorithm ensuring the damping factor to the closed loop system. The results show that the zero and gain settings are sufficient to ensure robust performance and stability with respect to various operating points. The technique used is the pole placement, which aims to put the system in closed loop poles in a specific region of the complex plane. Test results using a dynamic model of the F-16 aircraft are presented and discussed.

Keywords: F-16 aircraft, linear matrix inequalities, pole placement, robust control

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2264 Effects of Operating Conditions on Creep Life of Industrial Gas Turbine

Authors: Enyia James Diwa, Dodeye Ina Igbong, Archibong Eso Archibong

Abstract:

The creep life of an industrial gas turbine is determined through a physics-based model used to investigate the high pressure temperature (HPT) of the blade in use. A performance model was carried out via the Cranfield University TURBOMATCH simulation software to size the blade and to determine the corresponding stress. Various effects such as radial temperature distortion factor, turbine entry temperature, ambient temperature, blade metal temperature, and compressor degradation on the blade creep life were investigated. The output results show the difference in creep life and the location of failure along the span of the blade enabling better-informed advice for the gas turbine operator.

Keywords: creep, living, performance, degradation

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2263 Local Energy and Flexibility Markets to Foster Demand Response Services within the Energy Community

Authors: Eduardo Rodrigues, Gisela Mendes, José M. Torres, José E. Sousa

Abstract:

In the sequence of the liberalisation of the electricity sector a progressive engagement of consumers has been considered and targeted by sector regulatory policies. With the objective of promoting market competition while protecting consumers interests, by transferring some of the upstream benefits to the end users while reaching a fair distribution of system costs, different market models to value consumers’ demand flexibility at the energy community level are envisioned. Local Energy and Flexibility Markets (LEFM) involve stakeholders interested in providing or procure local flexibility for community, services and markets’ value. Under the scope of DOMINOES, a European research project supported by Horizon 2020, the local market concept developed is expected to: • Enable consumers/prosumers empowerment, by allowing them to value their demand flexibility and Distributed Energy Resources (DER); • Value local liquid flexibility to support innovative distribution grid management, e.g., local balancing and congestion management, voltage control and grid restoration; • Ease the wholesale market uptake of DER, namely small-scale flexible loads aggregation as Virtual Power Plants (VPPs), facilitating Demand Response (DR) service provision; • Optimise the management and local sharing of Renewable Energy Sources (RES) in Medium Voltage (MV) and Low Voltage (LV) grids, trough energy transactions within an energy community; • Enhance the development of energy markets through innovative business models, compatible with ongoing policy developments, that promote the easy access of retailers and other service providers to the local markets, allowing them to take advantage of communities’ flexibility to optimise their portfolio and subsequently their participation in external markets. The general concept proposed foresees a flow of market actions, technical validations, subsequent deliveries of energy and/or flexibility and balance settlements. Since the market operation should be dynamic and capable of addressing different requests, either prioritising balancing and prosumer services or system’s operation, direct procurement of flexibility within the local market must also be considered. This paper aims to highlight the research on the definition of suitable DR models to be used by the Distribution System Operator (DSO), in case of technical needs, and by the retailer, mainly for portfolio optimisation and solve unbalances. The models to be proposed and implemented within relevant smart distribution grid and microgrid validation environments, are focused on day-ahead and intraday operation scenarios, for predictive management and near-real-time control respectively under the DSO’s perspective. At local level, the DSO will be able to procure flexibility in advance to tackle different grid constrains (e.g., demand peaks, forecasted voltage and current problems and maintenance works), or during the operating day-to-day, to answer unpredictable constraints (e.g., outages, frequency deviations and voltage problems). Due to the inherent risks of their active market participation retailers may resort to DR models to manage their portfolio, by optimising their market actions and solve unbalances. The interaction among the market actors involved in the DR activation and in flexibility exchange is explained by a set of sequence diagrams for the DR modes of use from the DSO and the energy provider perspectives. • DR for DSO’s predictive management – before the operating day; • DR for DSO’s real-time control – during the operating day; • DR for retailer’s day-ahead operation; • DR for retailer’s intraday operation.

Keywords: demand response, energy communities, flexible demand, local energy and flexibility markets

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2262 Pakistan’s Taxation System: A Critical Appraisal

Authors: Khalid Javed, Rashid Mahmood

Abstract:

The constitution empowers the Federal Government to collect taxes on income other than agricultural income, taxes on capital value, customs, excise duties and sales taxes. The Central Board of Revenue (CBR) and its subordinate departments administer the tax system. Each of the three principal taxes has a different history and different set of issues. For a large number of income tax payers the core of the business process is pre-audit and assessment by a tax official. This process gives considerable discretion to tax officials, with potential for abuse. Moreover, this process is also not tenable as the number of taxpayers increase. The report is focused on a total overhaul of the process and organization of income tax. Sales tax is recent and its process and organization is adjusted to the needs of an expanding tax base. These are based on self-assessment and selective audit. Similarly, in customs the accent is on accelerating and broadening the changes begun in recent years. Before long, central excise will be subsumed in sales tax. During the nineties, despite many changes in the tax regime and introduction of withholding and presumptive taxes, Federal Government tax to GDP ratio has varied narrowly around eleven percent. The tax base has grown but still remains narrow and skewed. The number of income tax filers is around one million.

Keywords: central board of revenue, GDP, sale tax, income tax

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2261 Microtomographic Analysis of Friction Materials Used in the Brakes of Railway Vehicles

Authors: Mikołaj Szyca

Abstract:

Friction elements of rail vehicle brakes are more and more often made of composite materials that displace cast iron. Materials are tested primarily in terms of their dynamic abilities, but the material structure of brake pads and linings changes during operation. In connection with the above, the changes taking place in the tested rubbing materials were analyzed using X-ray computed tomography in order to obtain data on changes in the structure of the material immediately after production and after a certain number of operating cycles. The implementation of microtomography research for experimental work on new friction materials may result in increasing the potential for the production of new composites by eliminating unfavorable material factors and, consequently, improving the dynamic parameters.

Keywords: composite materials, friction pair, X-ray computed microtomography, railway

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2260 Practical Techniques of Improving State Estimator Solution

Authors: Kiamran Radjabli

Abstract:

State Estimator became an intrinsic part of Energy Management Systems (EMS). The SCADA measurements received from the field are processed by the State Estimator in order to accurately determine the actual operating state of the power systems and provide that information to other real-time network applications. All EMS vendors offer a State Estimator functionality in their baseline products. However, setting up and ensuring that State Estimator consistently produces a reliable solution often consumes a substantial engineering effort. This paper provides generic recommendations and describes a simple practical approach to efficient tuning of State Estimator, based on the working experience with major EMS software platforms and consulting projects in many electrical utilities of the USA.

Keywords: convergence, monitoring, state estimator, performance, troubleshooting, tuning, power systems

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2259 Necessary Steps for Optimizing Electricity Generation Programs from Ahvaz Electricity Plants, Iran

Authors: Sara Zadehomidi

Abstract:

Iran, a geographically arid and semi-arid country, experiences varying levels of rainfall across its territory. Five major and important rivers, namely Karun, Dez, Karkheh, Jarrahi, and Hendijan, are valuable assets of the Khuzestan province. To address various needs, including those of farmers (especially during hot seasons with no rainfall), drinking water requirements, industrial and environmental, and most importantly, electricity production, dams have been constructed on several of these rivers, with some dams still under construction. The outflow of water from dam reservoirs must be managed in a way that not only preserves the reservoir's potential effectively but also ensures the maximum revenue from electricity generation. Furthermore, it should meet the other mentioned requirements. In this study, scientific methods such as optimization using Lingo software were employed to achieve these objectives. The results, when executed and adhering to the proposed electricity production program with Lingo software, indicate a 35.7% increase in electricity sales revenue over a one-year examination period. Considering that several electricity plants are currently under construction, the importance and necessity of utilizing computer systems for expediting and optimizing the electricity generation program planning from electricity plants will become evident in the future.

Keywords: Ahvaz, electricity generation programs, Iran, optimizing

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2258 Determination of Optimum Torque of an Internal Combustion Engine by Exergy Analysis

Authors: Veena Chaudhary, Rakesh P. Gakkhar

Abstract:

In this study, energy and exergy analysis are applied to the experimental data of an internal combustion engine operating on conventional diesel cycle. The experimental data are collected using an engine unit which enables accurate measurements of fuel flow rate, combustion air flow rate, engine load, engine speed and all relevant temperatures. First and second law efficiencies are calculated for different engine speed and compared. Results indicate that the first law (energy) efficiency is maximum at 1700 rpm whereas exergy efficiency is maximum and exergy destruction is minimum at 1900 rpm.

Keywords: diesel engine, exergy destruction, exergy efficiency, second law of thermodynamics

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2257 New Scheme of Control and Air Supply in a Low-Power Hot Water Boiler

Authors: М. Zh. Khazimov, А. B. Kudasheva

Abstract:

The article presents the state of solid fuel reserves and their share in the world energy sector. The air pollution caused by the operation of heating devices using solid fuels is a significant problem. In order to improve the air quality, heating device producers take constant measures to improve their products. However, the emission results achieved during an initial test of heating devices in the laboratory may be much worse during operation in real operating conditions. The ways of increasing the efficiency of the boiler by improving its design for combustion in full-layer mode are shown. The results of the testing of the improved КВТС-0.2 hot water boiler is presented and the technical and economic indicators are determined, which indicate an increase in the efficiency of the boiler.

Keywords: boiler unit, grate, furnace, coal, ash

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2256 Issues of Accounting of Lease and Revenue according to International Financial Reporting Standards

Authors: Nadezhda Kvatashidze, Elena Kharabadze

Abstract:

It is broadly known that lease is a flexible means of funding enterprises. Lease reduces the risk related to access and possession of assets, as well as obtainment of funding. Therefore, it is important to refine lease accounting. The lease accounting regulations under the applicable standard (International Accounting Standards 17) make concealment of liabilities possible. As a result, the information users get inaccurate and incomprehensive information and have to resort to an additional assessment of the off-balance sheet lease liabilities. In order to address the problem, the International Financial Reporting Standards Board decided to change the approach to lease accounting. With the deficiencies of the applicable standard taken into account, the new standard (IFRS 16 ‘Leases’) aims at supplying appropriate and fair lease-related information to the users. Save certain exclusions; the lessee is obliged to recognize all the lease agreements in its financial report. The approach was determined by the fact that under the lease agreement, rights and obligations arise by way of assets and liabilities. Immediately upon conclusion of the lease agreement, the lessee takes an asset into its disposal and assumes the obligation to effect the lease-related payments in order to meet the recognition criteria defined by the Conceptual Framework for Financial Reporting. The payments are to be entered into the financial report. The new lease accounting standard secures supply of quality and comparable information to the financial information users. The International Accounting Standards Board and the US Financial Accounting Standards Board jointly developed IFRS 15: ‘Revenue from Contracts with Customers’. The standard allows the establishment of detailed revenue recognition practical criteria such as identification of the performance obligations in the contract, determination of the transaction price and its components, especially price variable considerations and other important components, as well as passage of control over the asset to the customer. IFRS 15: ‘Revenue from Contracts with Customers’ is very similar to the relevant US standards and includes requirements more specific and consistent than those of the standards in place. The new standard is going to change the recognition terms and techniques in the industries, such as construction, telecommunications (mobile and cable networks), licensing (media, science, franchising), real property, software etc.

Keywords: assessment of the lease assets and liabilities, contractual liability, division of contract, identification of contracts, contract price, lease identification, lease liabilities, off-balance sheet, transaction value

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2255 Genesis of Entrepreneur Business Models in New Ventures

Authors: Arash Najmaei, Jo Rhodes, Peter Lok, Zahra Sadeghinejad

Abstract:

In this article, we endeavor to explore how a new business model comes into existence in the Australian cloud-computing eco-system. Findings from multiple case study methodology reveal that to develop a business model new ventures adopt a three-phase approach. In the first phase, labelled as business model ideation (BMID) various ideas for a viable business model are generated from both internal and external networks of the entrepreneurial team and the most viable one is chosen. Strategic consensus and commitment are generated in the second phase. This phase is a business modelling strategic action phase. We labelled this phase as business model strategic commitment (BMSC) because through commitment and the subsequent actions of executives resources are pooled, coordinated and allocated to the business model. Three complementary sets of resources shape the business model: managerial (MnRs), marketing (MRs) and technological resources (TRs). The third phase is the market-test phase where the business model is reified through the delivery of the intended value to customers and conversion of revenue into profit. We labelled this phase business model actualization (BMAC). Theoretical and managerial implications of these findings will be discussed and several directions for future research will be illuminated.

Keywords: entrepreneur business model, high-tech venture, resources, conversion of revenue

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2254 CFD Simulation for Development of Cooling System in a Cooking Oven

Authors: V. Jagadish, Mathiyalagan V.

Abstract:

Prediction of Door Touch temperature of a Cooking Oven using CFD Simulation. Self-Clean cycle is carried out in Cooking ovens to convert food spilling into ashes which makes cleaning easy. During this cycle cavity of oven is exposed to high temperature around 460 C. At this operating point the user may prone to touch the Door surfaces, Side Shield, Control Panel. To prevent heat experienced by user, cooling system is built in oven. The most effective cooling system is developed with existing design constraints through CFD Simulations. Cross Flow fan is used for Cooling system due to its cost effectiveness and it can give more air flow with low pressure drop.

Keywords: CFD, MRF, RBM, RANS, new product development, simulation, thermal analysis

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2253 Analysis of Operation System Reorganization for Load Balancing of Parcel Sorting

Authors: J. H. Lee

Abstract:

As the internet and smartphone use increases, the E-Commerce is constantly growing. Therefore, the parcel is increasing continuously every year. If the larger amount than the processing capacity of the current facilities is received, they do not process, and the delivery quality becomes low. In this paper, therefore, we analyze comparatively at the cost perspective between the case of building a new facility for the increasing parcel volumes and the case of reorganizing the current operating system. We propose the optimal discount policy per parcel by calculating the construction cost of new automated facility and manual facilities until the construction of the new automated facility, and discount price.

Keywords: system reorganization, load balancing, parcel sorting, discount policy

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2252 Design of Saddle Support for Horizontal Pressure Vessel

Authors: Vinod Kumar, Navin Kumar, Surjit Angra, Prince Sharma

Abstract:

This paper presents the design analysis of saddle support of a horizontal pressure vessel. Since saddle have the vital role to support the pressure vessel and to maintain its stability, it should be designed in such a way that it can afford the vessel load and internal pressure of the vessel due to liquid contained in the vessel. A model of horizontal pressure vessel and saddle support is created in Ansys. Stresses are calculated using mathematical approach and Ansys software. The analysis reveals the zone of high localized stress at the junction part of the pressure vessel and saddle support due to operating conditions. The results obtained by both the methods are compared with allowable stress value for safe designing.

Keywords: ANSYS, pressure vessel, saddle, support

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2251 Ultrasonic Degradation of Acephate: Effects of Operating Parameters

Authors: Naina Deshmukh

Abstract:

With the wide production, consumption, and disposal of pesticides in the world, the concerns over their human and environmental health impacts are rapidly growing. Among developing treatment technologies, Ultrasonication, as an emerging and promising technology for the removal of pesticides in the aqueous environment, has attracted the attention of many researchers in recent years. The degradation of acephate in aqueous solutions was investigated under the influence of ultrasound irradiation (20 kHz) in the presence of heterogeneous catalysts titanium dioxide (TiO2) and Zinc oxide (ZnO). The influence of various factors such as amount of catalyst (0.25, 0.5, 0.75, 1.0, 1.25 g/l), initial acephate concentration (100, 200, 300, 400 mg/l), and pH (3, 5, 7, 9, 11) were studied. The optimum catalyst dose was found to be 1 g/l of TiO2 and 1.25 g/l of ZnO for acephate at 100 mg/l, respectively. The maximum percentage degradation of acephate was observed at pH 11 for catalysts TiO2 and ZnO, respectively.

Keywords: ultrasonic degradation, acephate, TiO2, ZnO, heterogeneous catalyst

Procedia PDF Downloads 38
2250 A Low-Area Fully-Reconfigurable Hardware Design of Fast Fourier Transform System for 3GPP-LTE Standard

Authors: Xin-Yu Shih, Yue-Qu Liu, Hong-Ru Chou

Abstract:

This paper presents a low-area and fully-reconfigurable Fast Fourier Transform (FFT) hardware design for 3GPP-LTE communication standard. It can fully support 32 different FFT sizes, up to 2048 FFT points. Besides, a special processing element is developed for making reconfigurable computing characteristics possible, while first-in first-out (FIFO) scheduling scheme design technique is proposed for hardware-friendly FIFO resource arranging. In a synthesis chip realization via TSMC 40 nm CMOS technology, the hardware circuit only occupies core area of 0.2325 mm2 and dissipates 233.5 mW at maximal operating frequency of 250 MHz.

Keywords: reconfigurable, fast Fourier transform (FFT), single-path delay feedback (SDF), 3GPP-LTE

Procedia PDF Downloads 259
2249 Modelisation of a Full-Scale Closed Cement Grinding

Authors: D. Touil, L. Ouadah

Abstract:

An industrial model of cement grinding circuit is proposed on the basis of sampling surveys undertaken in the Meftah cement plant in Algiers, Algeria. The ball mill is described by a series of equal fully mixed stages that incorporates the effect of air sweeping. The kinetic parameters of this material in the energy normalized form obtained using the data of batch dry ball milling are taken into account in developing the present scale-up procedure. The dynamic separator is represented by the air classifier selectivity equation corrected by empirical factors. The model is incorporated in computer program that predict full size distributions and mass flow rates for all streams in a circuit under a particular set of operating conditions.

Keywords: grinding circuit, clinker, cement, modeling, population balance, energy

Procedia PDF Downloads 511
2248 Investigation of Operational Conditions for Treatment of Industrial Wastewater Contaminated with Pesticides Using Electro-Fenton Process

Authors: Mohamed Gar Alalm

Abstract:

This study aims to investigate various operating conditions that affect the performance of the electro-Fenton process for degradation of pesticides. Stainless steel electrodes were utilized in the electro-Fenton cell due to their relatively low cost. The favored conditions of current intensity, pH, iron loading, and pesticide concentration were deeply discussed. Complete removal of pesticide was attained at the optimum conditions. The degradation kinetics were described by pseudo- first-order pattern. In addition, a response surface model was developed to describe the performance of electro-Fenton process under different operational conditions. The model indicated that the coefficient of determination was (R² = 0.995).

Keywords: electro-Fenton, stainless steel, pesticide, wastewater

Procedia PDF Downloads 129