Search results for: study process

Authors: Yeshona Sewsynker

Abstract:

This study presents three microwave-assisted alkalic salt pretreatments to enhance delignification and enzymatic saccharification of corn cobs. The effects of process parameters of salt concentration (0-15%), microwave power intensity (0-800 W) and pretreatment time (2-8 min) on reducing sugar yield from corn cobs were investigated. Pretreatment models were developed with the high coefficient of determination values (R2>0.85). Optimization gave a maximum reducing sugar yield of 0.76 g/g. Scanning electron microscopy (SEM) and Fourier Transform Infrared analysis (FTIR) showed major changes in the lignocellulosic structure after pretreatment. A 7-fold increase in the sugar yield was observed compared to previous reports on the same substrate. The developed pretreatment strategy was effective for enhancing enzymatic saccharification from lignocellulosic wastes for microbial biofuel production processes and value-added products.

Keywords: pretreatment, lignocellulosic biomass, enzymatic hydrolysis, delignification

Procedia PDF Downloads 485

Authors: Pavel E. Mikriukov

Abstract:

The demand for natural gas (NG) is increasing every year around the world, so it is necessary to produce and transport NG in large quantities. To solve this problem, liquefied natural gas (LNG) plants are used, using different equipment and different technologies to achieve the required LNG quality. To determine the best efficiency of the LNG liquefaction plant, it is necessary to analyze the equipment used in this process and identify other technological solutions for LNG production using more productive and energy-efficient equipment. Based on this, mathematical models of the technological process of the LNG plant were created, which are based on a two-circuit system of heat exchange equipment and a nitrogen isolated cycle for NG cooling. The final liquefaction of natural gas is performed on the construction of the basic principle of the Joule-Thompson effect. The pressure and temperature drop are considered on different types of equipment such as throttle valve, which was used in the basic scheme; turbo expander and supersonic separator, which act as new equipment, to be compared with the efficiency of the basic scheme of the unit. New configurations of LNG plants are suggested, which can be used in almost all LNG facilities. As a result of the analysis, it turned out that the turbo expander and the supersonic separator have comparatively equal potential in comparison with the baseline scheme execution on the throttle valve. A more rational method of selecting the technology and the equipment used for natural gas liquefaction can improve the efficiency of low-tonnage plants and reduce the cost of gas for own needs.

Keywords: gas liquefaction, gas, Joule-Thompson effect, LNG, low-tonnage LNG, supersonic separator, Throttle valve, turbo expander

Procedia PDF Downloads 95

Authors: Misha Ali, Qayyum Husain, Nida Alam, Masood Ahmad

Abstract:

Improving the activity and stability of the enzyme is an important aspect in bioremediation processes. Immobilization of enzyme is an efficient approach to amend the properties of biocatalyst required during wastewater treatment. The present study was done to immobilize partially purified ginger peroxidase on amino functionalized silica coated titanium dioxide nanocomposite. Interestingly there was an enhancement in enzyme activity after immobilization on nanosupport which was evident from effectiveness factor (η) value of 1.76. Immobilized enzyme was characterized by transmission electron microscopy, scanning electron microscopy and Fourier transform infrared spectroscopy. Immobilized peroxidase exhibited higher activity in a broad range of pH and temperature as compared to free enzyme. Also, the thermostability of peroxidase was strikingly improved upon immobilization. After six repeated uses, the immobilized peroxidase retained around 62% of its dye decolorization activity. There was a 4 fold increase in Vmax of immobilized peroxidase as compared to free enzyme. Circular dichroism spectroscopy demonstrated conformational changes in the secondary structure of enzyme, a possible reason for the enhanced enzyme activity after immobilization. Immobilized peroxidase was highly efficient in the removal of acid yellow 42 dye in a stirred batch process. Our study shows that this bio-remediating system has remarkable potential for treatment of aromatic pollutants present in wastewater.

Keywords: acid yellow 42, decolorization, ginger peroxidase, immobilization

Procedia PDF Downloads 236

Authors: Carolina Pereira Lobato Costa, Cristina Pascual-González, Monica Echeverry, Javier LLorca, Carlos Gonzáléz, Juan Pedro Fernández-Bláquez

Abstract:

Although the potential of PLA self-reinforced composites for bone applications, not much literature addresses optimal manufacturing conditions. In this regard, this paper describes the woven self-reinforced PLA composites manufacturing processes: the commingling of yarns, weaving, and hot pressing and characterizes the manufactured laminates. Different structures and properties can be achieved by varying the hot compaction process parameters (pressure, holding time, and temperature). The specimens manufactured were characterized in terms of thermal properties (DSC), microstructure (C-scan optical microscope and SEM), strength (tensile test), and biocompatibility (MTT assays). Considering the final device, 155 ℃ for 10 min at 2 MPa act as the more appropriate hot pressing parameters. The laminate produced with these conditions has few voids/porosity, a tensile strength of 30.39 ± 1.21 MPa, and a modulus of 4.09 ± 0.24 GPa. Subsequently to the tensile testing was possible to observe fiber pullout from the fracture surfaces, confirming that this material behaves as a composite. From the results, no single laminate can fulfill all the requirements, being necessary to compromise in function of the priority property. Further investigation is required to improve materials' mechanical performance. Subsequently, process parameters and materials configuration can be adjusted depending on the place and type of implant to suit its function.

Keywords: woven fabric, self-reinforced polymer composite, poly(lactic acid), biodegradable

Procedia PDF Downloads 180

Authors: Komal Verma, V. S. Moholkar

Abstract:

This paper reports investigations in the mineralization of industrial wastewater (COD = 3246 mg/L, TOC = 2500 mg/L) using a ternary (ultrasound + Fenton + adsorption) hybrid advanced oxidation process. Fe3O4 decorated activated charcoal (Fe3O4@AC) nanocomposites (surface area = 538.88 m2/g; adsorption capacity = 294.31 mg/g) were synthesized using co-precipitation. The wastewater treatment process was optimized using central composite statistical design. At optimum conditions, viz. pH = 4.2, H2O2 loading = 0.71 M, adsorbent dose = 0.34 g/L, reduction in COD and TOC of wastewater were 94.75% and 89%, respectively. This result is essentially a consequence of synergistic interactions among the adsorption of pollutants onto activated charcoal and surface Fenton reactions induced due to the leaching of Fe2+/Fe3+ ions from the Fe3O4 nanoparticles. Microconvection generated due to sonication assisted faster mass transport (adsorption/desorption) of pollutants between Fe₃O₄@AC nanocomposite and the solution. The net result of this synergism was high interactions and reactions among and radicals and pollutants that resulted in the effective mineralization of wastewater The Fe₃O₄@AC showed excellent recovery (> 90 wt%) and reusability (> 90% COD removal) in 5 successive cycles of treatment. LC-MS analysis revealed effective (> 50%) degradation of more than 25 significant contaminants (in the form of herbicides and pesticides) after the treatment with ternary hybrid AOP. Similarly, the toxicity analysis test using the seed germination technique revealed ~ 60% reduction in the toxicity of the wastewater after treatment.

Keywords: Fe₃O₄@AC nanocomposite, RSM, COD;, LC-MS, Toxicity

Procedia PDF Downloads 100

Authors: Modreck Gomo

Abstract:

Although the dolomite and calcite carbonates can neutralize Acid Mine Drainage (AMD) and prevent leaching of metals, salinity still remains a huge problem. The study presents a conceptual discussion of geochemical controls of salinity in a typical calcite and dolomite AMD neutralised groundwater systems. Thereafter field evidence is presented to support the conceptual discussions. 1020 field data sets of from a groundwater system reported to be under circumneutral conditions from the neutralization effect of calcite and dolomite is analysed using correlation analysis and bivariate plots. Field evidence indicates that sulphate, calcium and magnesium are strongly and positively correlated to Total Dissolved Solids (TDS) which is used as measure of salinity. In this, a hydrogeochemical system, the dissolution of sulphate, calcium and magnesium form AMD neutralization process contributed 50%, 10% and 5% of the salinity.

Keywords: acid mine drainage, carbonates, neutralization, salinity

Procedia PDF Downloads 129

Authors: Sareh Rajabi, Salwa Bheiry

Abstract:

In general, Covid-19 created many financial and non-financial damages to the economy and community. Level and severity of covid-19 as pandemic case varies over the region and due to different types of the projects. Covid-19 virus emerged as one of the most imperative risk management factors word-wide recently. Therefore, as part of portfolio management assessment, it is essential to evaluate severity of such risk on the project and program in portfolio management level to avoid any risky portfolio. Covid-19 appeared very effectively in South America, part of Europe and Middle East. Such pandemic infection affected the whole universe, due to lock down, interruption in supply chain management, health and safety requirements, transportations and commercial impacts. Therefore, this research proposes Analytical Hierarchy Process (AHP) to analyze and assess such pandemic case like Covid-19 and its impacts on the construction projects. The AHP technique uses four sub-criteria: Health and safety, commercial risk, completion risk and contractual risk to evaluate the project and program. The result will provide the decision makers with information which project has higher or lower risk in case of Covid-19 and pandemic scenario. Therefore, the decision makers can have most feasible solution based on effective weighted criteria for project selection within their portfolio to match with the organization’s strategies.

Keywords: portfolio management, risk management, COVID-19, analytical hierarchy process technique

Procedia PDF Downloads 98

Authors: Abdoulaye Maihatchi Ahamed, Zubin Arora, Benjamin Swobada, Jean-yves Lansot, Alexandre Chagnes

Abstract:

Lithium-ion battery (LiB) is the technology of choice in the development of electric vehicles. But there are still many challenges, including the development of positive electrode materials exhibiting high cycle ability, high energy density, and low environmental impact. For this latter, LiBs must be manufactured in a circular approach by developing the appropriate strategies to reuse and recycle them. Presently, the recycling of LiBs is carried out by the pyrometallurgical route, but more and more processes implement or will implement the hydrometallurgical route or a combination of pyrometallurgical and hydrometallurgical operations. After producing the black mass by mineral processing, the hydrometallurgical process consists in leaching the black mass in order to uptake the metals contained in the cathodic material. Then, these metals are extracted selectively by liquid-liquid extraction, solid-liquid extraction, and/or precipitation stages. However, liquid-liquid extraction combined with precipitation/crystallization steps is the most implemented operation in the LiB recycling process to selectively extract copper, aluminum, cobalt, nickel, manganese, and lithium from the leaching solution and precipitate these metals as high-grade sulfate or carbonate salts. Liquid-liquid extraction consists in contacting an organic solvent and an aqueous feed solution containing several metals, including the targeted metal(s) to extract. The organic phase is non-miscible with the aqueous phase. It is composed of an extractant to extract the target metals and a diluent, which is usually aliphatic kerosene produced from the petroleum industry. Sometimes, a phase modifier is added in the formulation of the extraction solvent to avoid the third phase formation. The extraction properties of the diluent do not depend only on the chemical structure of the extractant, but it may also depend on the nature of the diluent. Indeed, the interactions between the diluent can influence more or less the interactions between extractant molecules besides the extractant-diluent interactions. Only a few studies in the literature addressed the influence of the diluent on the extraction properties, while many studies focused on the effect of the extractants. Recently, new low-carbon footprint aliphatic diluents were produced by catalytic dearomatisation and distillation of bio-based oil. This study aims at investigating the influence of the nature of the diluent on the extraction properties of three extractants towards cobalt, nickel, manganese, copper, aluminum, and lithium: Cyanex®272 for nickel-cobalt separation, DEHPA for manganese extraction, and Acorga M5640 for copper extraction. The diluents used in the formulation of the extraction solvents are (i) low-odor aliphatic kerosene produced from the petroleum industry (ELIXORE 180, ELIXORE 230, ELIXORE 205, and ISANE IP 175) and (ii) bio-sourced aliphatic diluents (DEV 2138, DEV 2139, DEV 1763, DEV 2160, DEV 2161 and DEV 2063). After discussing the effect of the diluents on the extraction properties, this conference will address the development of a low carbon footprint process based on the use of the best bio-sourced diluent for the production of high-grade cobalt sulfate, nickel sulfate, manganese sulfate, and lithium carbonate, as well as metal copper.

Keywords: diluent, hydrometallurgy, lithium-ion battery, recycling

Procedia PDF Downloads 72

Authors: Li Chen, Alex Skvortsov, Chris Norwood

Abstract:

Gas releasing into water can be found in for many industrial situations. This process results in the formation of bubbles and acoustic emission which depends upon the bubble characteristics. If the bubble creation rates (bubble volume flow rate) are of interest, an inverse method has to be used based on the measurement of acoustic emission. However, there will be sound attenuation through the bubbly plume which will influence the measurement and should be taken into consideration in the model. The sound transmission through the bubbly plume depends on the characteristics of the bubbly plume, such as the shape and the bubble distributions. In this study, the bubbly plume shape is modelled using a self-similarity model, which has been normally applied for a single phase buoyant plume. The prediction is compared with the experimental data. It has been found the model can be applied to a buoyant plume of gas-liquid mixture. The influence of the gas flow rate and discharge nozzle size is studied.

Keywords: bubbly plume, buoyant plume, bubble acoustics, self-similarity model

Procedia PDF Downloads 272

Authors: Evy Van Puymbroeck, Wim Nagy, Ken Schotte, Heng Fang, Hans De Backer

Abstract:

The knowledge of residual stresses for welded bridge components is essential to determine the effect of the residual stresses on the fatigue life behavior. The residual stresses of an orthotropic bridge deck are determined by simulating the welding process with finite element modelling. The stiffener is placed on top of the deck plate before welding. A chained thermal-mechanical analysis is set up to determine the distribution of residual stresses for the bridge deck. First, a thermal analysis is used to determine the temperatures of the orthotropic deck for different time steps during the welding process. Twin wire submerged arc welding is used to construct the orthotropic plate. A double ellipsoidal volume heat source model is used to describe the heat flow through a material for a moving heat source. The heat input is used to determine the heat flux which is applied as a thermal load during the thermal analysis. The heat flux for each element is calculated for different time steps to simulate the passage of the welding torch with the considered welding speed. This results in a time dependent heat flux that is applied as a thermal loading. Thermal material behavior is specified by assigning the properties of the material in function of the high temperatures during welding. Isotropic hardening behavior is included in the model. The thermal analysis simulates the heat introduced in the two plates of the orthotropic deck and calculates the temperatures during the welding process. After the calculation of the temperatures introduced during the welding process in the thermal analysis, a subsequent mechanical analysis is performed. For the boundary conditions of the mechanical analysis, the actual welding conditions are considered. Before welding, the stiffener is connected to the deck plate by using tack welds. These tack welds are implemented in the model. The deck plate is allowed to expand freely in an upwards direction while it rests on a firm and flat surface. This behavior is modelled by using grounded springs. Furthermore, symmetry points and lines are used to prevent the model to move freely in other directions. In the thermal analysis, a mechanical material model is used. The calculated temperatures during the thermal analysis are introduced during the mechanical analysis as a time dependent load. The connection of the elements of the two plates in the fusion zone is realized with a glued connection which is activated when the welding temperature is reached. The mechanical analysis results in a distribution of the residual stresses. The distribution of the residual stresses of the orthotropic bridge deck is compared with results from literature. Literature proposes uniform tensile yield stresses in the weld while the finite element modelling showed tensile yield stresses at a short distance from the weld root or the weld toe. The chained thermal-mechanical analysis results in a distribution of residual weld stresses for an orthotropic bridge deck. In future research, the effect of these residual stresses on the fatigue life behavior of welded bridge components can be studied.

Keywords: finite element modelling, residual stresses, thermal-mechanical analysis, welding simulation

Procedia PDF Downloads 162

Authors: Kwan Hee Han

Abstract:

In today’s business environments, frequent change of customer requirements is a tough challenge to manufacturing company. To cope with these challenges, a production planning and scheduling (PP&S) function might be established to provide accountability for both customer service and operational efficiency. Nowadays, many manufacturing firms have utilized PP&S software solutions to generate a realistic production plan and schedule to adapt to external changes efficiently. However, companies which consider the introduction of PP&S software solution, still have difficulties for selecting adequate solution to meet their specific needs. Since the task of PP&S is the one of major building blocks of SCM (Supply Chain Management) architecture, which deals with short term decision making in the production process of SCM, it is needed that the functionalities of PP&S should be analysed within the whole SCM process. The aim of this paper is to analyse the PP&S functionalities and its system architecture from the SCM perspective by using the criteria of level of planning hierarchy, major 4 SCM processes and problem-solving approaches, and finally propose a classification framework of PP&S solutions to facilitate the comparison among various commercial software solutions. By using proposed framework, several major PP&S solutions are classified and positioned according to their functional characteristics in this paper. By using this framework, practitioners who consider the introduction of computerized PP&S solutions in manufacturing firms can prepare evaluation and benchmarking sheets for selecting the most suitable solution with ease and in less time.

Keywords: production planning, production scheduling, supply chain management, the advanced planning system

Procedia PDF Downloads 186

Authors: Paul Dunst, Ing. Tobias Hemsel, Ing. Habil. Walter Sextro

Abstract:

The use of fine powders with high cohesive and adhesive properties leads to challenges during transport, mixing and dosing in industrial processes, which have not been satisfactorily solved so far. Due to the increased contact forces at the transporting parts (e. g. pipe-wall and transport screws), conventional transport systems and also vibratory conveyors reach their limits. Often, flowability increasing additives that need to be removed again in later process steps are the only option to achieve wanted transport results. A rather new ultrasound-assisted powder transport system showed to overcome some of the issues by manipulating the effective friction between powder and transport pipe. Within this contribution, the transport mechanism will be introduced shortly, together with preliminary transport results. As the tangential force of the transport pipe and the powder is the main influencing factor within the transport process, a test stand for measuring tangential forces of a powder-wall contact in the presence of an ultrasonic vibration orthogonal to the contact plane was built. Measurements for a sample powder show that the effective tangential force can already be significantly reduced at very low ultrasonic amplitude. As a result of the measurements, an empirical model for the relationship of tangential force, contact parameters and ultrasonic excitation is presented. This model was used to adjust the driving parameters of the powder transport system, resulting in better performance.

Keywords: powder transport, ultrasound, friction, friction manipulation, vibratory conveyor

Procedia PDF Downloads 139

Authors: Hamish Love, Navjot Bhullar, Nicola Schutte

Abstract:

Self-control and related psychological constructs have been shown to have a large role in the improvement and maintenance of healthful dietary behaviour. However, self-control for diet, and related constructs such as motivation, level of conflict between tempting desires and dietary goals, and attentional bias for tempting food, have not been studied together to establish their relationships, to the author’s best knowledge. Therefore the aim of this paper was to conduct model testing on these constructs and evaluate how they relate to affect dietary outcomes. 400 Australian adult participants will be recruited via the Qualtrics platform and will be representative across age and gender. They will complete survey and reaction timing surveys to gather data on the five target constructs: Trait Self-control, Attentional Bias for Food, Dietary Goal-Desire Incongruence, Motivation for Dietary Self-control, and Satisfaction with Dietary Behaviour. A model of moderated mediation is predicted, whereby the initial predictor (Dietary Goal-Desire Incongruence) predicts the level of the outcome variable, Satisfaction with Dietary Behaviour. We hypothesise that the relationship between these two variables will be mediated by Trait Self-Control and that the extent that Trait Self-control is allowed to mediate dietary outcome is moderated by both Attentional Bias for Food and Motivation for Dietary Self-control. The analysis will be conducted using the PROCESS module in SPSS 23. The results of model testing in this current study will be valuable to direct future research and inform which constructs could be important targets for intervention to improve dietary outcomes.

Keywords: self-control, diet, model testing, attentional bias, motivation

Procedia PDF Downloads 157

Authors: Stanley Fore, Sharon Chipeperekwa

Abstract:

The start of the 2011 academic year in South Africa saw a number of Institutions of Higher Learning introducing online registration for their students. The efficiency and effectiveness of Information Systems are increasingly becoming a necessity and not an option for many organizations. An information system should be able to allow end users to access information easily and navigate with ease. The selected University of Technology (UoT) in this research is one of the largest public institution of higher learning in the Western Cape Province and boasts of an enrolment of more than 30000 students per academic year. An observation was made that, during registration students’ stand in long queues waiting to register or for assistance to register. The system tends to ‘freeze’ whilst students are registering and students are in most cases unfamiliar with the system interface. They constantly have to enquire what to do next when going through online registration process. A mixed method approach will be adopted which comprises of quantitative and qualitative approaches. The study uses constructs of the updated DeLone and McLean IS success model (2003) to analyse and explain the student’s perceptions of the online registration system. The research was undertaken to establish the student’s perceptions of the online registration system. This research seeks to identify and analyse the challenges and success factors of introducing an online registration system whilst highlighting the extent to which this system has been able to solve the numerous problems associated with the manual era. The study will assist management and those responsible for managing the current system to determine how well the system is working or not working to achieve user satisfaction. It will also assist them going forward on what to consider before, during and after implementation of an information system. Respondents will be informed of the objectives of the research, and their consent to participate will be sought. Ethical considerations that will be applied to this study include; informed consent and protection from harm, right to privacy and involvement of the research.

Keywords: online registration, information systems, University of Technology, end-users

Procedia PDF Downloads 234

Authors: Mahmoud Meckawey

Abstract:

This research is dealing with one of the most important aspects of maintenance fields, that is Maintenance Strategy. It's the branch which concerns the concepts and the schematic thoughts in how to manage maintenance and how to deal with the defects in the engineering products (buildings, machines, etc.) in general. Through the papers we will act with the followings: i) The Engineering Product & the Technical Systems: When we act with the maintenance process, in a strategic view, we act with an (engineering product) which consists of multi integrated systems. In fact, there is no engineering product with only one system. We will discuss and explain this topic, through which we will derivate a developed definition for the maintenance process. ii) The factors or basis of the functionality efficiency: That is the main factors affect the functional efficiency of the systems and the engineering products, then by this way we can give a technical definition of defects and how they occur. iii) The legality of occurrence of defects (Legal defects and Illegal defects): with which we assume that all the factors of the functionality efficiency been applied, and then we will discuss the results. iv) The Guarantee, the Functional Span Age and the Technical surplus concepts: In the complementation with the above topic, and associated with the Reliability theorems, where we act with the Probability of Failure state, with which we almost interest with the design stages, that is to check and adapt the design of the elements. But in Maintainability we act in a different way as we act with the actual state of the systems. So, we act with the rest of the story that means we have to act with the complementary part of the probability of failure term which refers to the actual surplus of the functionality for the systems.

Keywords: engineering product and technical systems, functional span age, legal and illegal defects, technical and functional surplus

Procedia PDF Downloads 462

Authors: T. C. Bera, A. Bansal, D. Nema

Abstract:

During performing turning operation, cutting force plays a significant role in metal cutting process affecting tool-work piece deflection, vibration and eventually part quality. The present research work aims to develop a mechanistic cutting force model and to study the mechanistic constants used in the force model in case of turning operation. The proposed model can be used for the reliable and accurate estimation of the cutting forces establishing relationship of various force components (cutting force and feed force) with uncut chip thickness. The accurate estimation of cutting force is required to improve thin-walled part accuracy by controlling the tool-work piece deflection induced surface errors and tool-work piece vibration.

Keywords: turning, cutting forces, cutting constants, uncut chip thickness

Procedia PDF Downloads 510

Authors: El Oualid Mokhnache, Noureddine Ramdani

Abstract:

The choice of gun barrel materials is crucial to ensure the maximum high rate of fire. The high rate of fire causes wear-out damage and shuts off mechanical properties (hardness, strength, wear resistance, etc.) and ballistic properties (bullet speed, dispersion and precision, longevity of barrel, etc). To overcome these kinds of problems, a deep understanding of the effect of the firing cycle on the mechanical and ballistic properties of the barrel is regarded as crucial to improving its characteristics. In the present work, a real experimental test of firing by using a high steel barrel with 7.62x39 ammunition was carried. Microstructural observations by using SEM were investigated. Hardness evolution through the barrel of both barrels labeled as reference barrels and as fired barrels were compared and discussed. Ballistic properties during the firing test, including speed of projectile and precision dispersion, are revealed and discussed as well. The aim of the present communication is about to discuss the relationship between pressure distribution versus mechanical properties through the wall barrel. Ballistic properties, including speed of the projectile, dispersion, and precision results during the shooting process, were investigated. Microstructure observations of the as-rifled barrel in comparison with the as-reference barrel were performed as well.

Keywords: barrel, ballistic, pressure, microstructure evolution, hardness

Procedia PDF Downloads 52

Authors: Nayoma Ranawaka

Abstract:

The demand for the high quality internationally comparable financial information has been increased than ever with the expansion of economic activities beyond its national boundaries. Thus, the necessity of converging accounting practices across the world is now continuously discussed with greater emphasis. The global convergence to International Financial Reporting Standards has been one of the main objectives of the International Accounting Standards Setting Board (IASB) since its establishment in 2001. Accordingly, Sri Lanka has adopted IFRSs in 2012. Among the other standards as a newly introduced standard by the IASB, IFRS 13 plays a pivotal role as it deals with the Fair Value Accounting (FVA). Therefore, it is valuable to obtain knowledge about the consequences of implementing IFRS 13 in Sri Lanka and compare results across nations. According to the IFRS Jurisdictional provision of Sri Lanka, Institute of Chartered Accountants of Sri Lanka has taken official steps to adopt IFRS 13 by introducing SLFRS 13 with de jure convergence. Then this study was identified the de facto convergence of the SLFRS 13 in measuring the Fair Value of Financial Instruments in the Sri Lankan context. Accordingly, the objective of this study is to explore the consequences to financial reporting by implementing SLFRS 13 on measuring the financial instruments. In order to achieve the objective of the study expert interview and in-depth interviews with the interviewees from the selected three case studies and their independent auditor were carried out using customized three different interview guides. These three cases were selected from three different industries; Banking, Manufacturing and Finance. NVivo version 10 was used to analyze the data collected through in-depth interviews. Then the content analysis was carried out and conclusions were derived based on the findings. Contribution to the knowledge by this study can be identified in different aspects. Findings of this study facilitate accounting practitioners to get an overall picture of application of fair value standard in measuring the financial instruments and to identify the challenges and barriers to the adoption process. Further, assist auditors in carrying out their audit procedures to check the level of compliance to the fair value standard in measuring the financial instruments. Moreover, this would enable foreign investors in assessing the reliability of the financial statements of their target investments as a result of SLFRS 13 in measuring the FVs of the FIs. The findings of the study could be used to open new avenues of thinking for policy formulators to provide the necessary infrastructure to eliminate disparities exists among different regulatory bodies to facilitate full convergence and thereby growth of the economy. Further, this provides insights to the dynamics of FVA implementation that are also relevant for other developing countries.

Keywords: convergence, fair value, financial instruments, IFRS 13

Procedia PDF Downloads 114

Authors: Sidra Jawed

Abstract:

The accessibility constructs and the body privilege discourse has been a major problem while dealing with health inequities and inaccessibility. The inherent problem in this arbitrary view of disability is that disability would never be the productive way of living. For past thirty years, disability activists have been working to differentiate ‘impairment’ from ‘disability’ and probing for more understanding of limitation imposed by society, this notion is ultimately known as the Social Model of Disability. The vulnerable population as disability community remains marginalized and seen relentlessly fighting to highlight the importance of social factors. It does not only constitute physical architectural barriers and famous blue symbol of access to the healthcare but also invisible, intangible barriers as attitudes and behaviours. Conventionally the idea of ‘disability’ has been laden with prejudiced perception amalgamating with biased attitude. Equity in contemporary setup necessitates the restructuring of organizational structure. Apparently simple, the complex interplay of disability and contemporary healthcare set up often ends up at negotiating vital components of basic healthcare needs. The role of society is indispensable when it comes to people with disability (PWD), everything from the access to healthcare to timely interventions are strongly related to the set up in place and the attitude of healthcare providers. It is vital to understand the association between assumptions and the quality of healthcare PWD receives in our global healthcare setup. Most of time the crucial physician-patient relationship with PWD is governed by the negative assumptions of the physicians. The multifaceted, troubled patient-physicians’ relationship has been neglected in past. To compound it, insufficient work has been done to explore physicians’ perspective about the disability and access to healthcare PWD have currently. This research project is directed towards physicians’ perspective on the intersection of health and access of healthcare for PWD. The principal aim of the study is to explore the perception of disability in family medicine physicians, highlighting the underpinning of medical perspective in healthcare institution. In the quest of removing barriers, the first step must be to identify the barriers and formulate a plan for future policies, involving all the stakeholders. There would be semi-structured interviews to explore themes as accessibility, medical training, construct of social model and medical model of disability, time limitations, financial constraints. The main research interest is to identify the obstacles to inclusion and marginalization continuing from the basic living necessities to wide health inequity in present society. Physicians point of view is largely missing from the research landscape and the current forum of knowledge with regards to physicians’ standpoint. This research will provide policy makers with a starting point and comprehensive background knowledge that can be a stepping stone for future researches and furthering the knowledge translation process to strengthen healthcare. Additionally, it would facilitate the process of knowledge translation between the much needed medical and disability community.

Keywords: disability, physicians, social model, accessibility

Procedia PDF Downloads 206

Authors: Julian Dario Castro Cifuentes

Abstract:

In Colombia, the armed conflict has lasted for more than sixty years bringing poverty, internal displacement of people, deaths from both government and insurgent forces and other violence-related problems that has damaged its social fabric. In 2016, the peace process between the Colombian government and the FARC rebels brought the possibility of ending this war and a new set of challenges to Colombian society in order to achieve pacific coexistence and reconciliation. In this scenario, there have been different efforts from diverse social actors in order to build peace and reconciliation mainly within the victims of the armed conflict. In the case of music, there have been multiple programs for social transformation through music and pedagogical experiences. Nevertheless, the need to strengthen this initiative by giving ‘peace building oriented’ pedagogical tools to the musicians that lead this experiences and understanding which aspects make this practices ‘musically meaningful’, has been recognized. For this reason, the purpose of this study is to discuss the convergences and divergences of music, and educational experiences applied to peacebuilding in the context of Colombia’s post-conflict. In this research, the hermeneutic phenomenology paradigm is applied in a case study of a peace building music education experience in the department of Nariño, Colombia articulated with the program ‘Manos a la Paz’. Two particular experiences, one on musical practice and another on music education are taken as a unit of analysis to understand its essence and structure in order to find ways to articulate efforts in peace building actions from music. This study shows how the existent gap between music experience and its subjacent pedagogical knowledge, can be reduced through deconstruction of the music and pedagogical experience. The ‘Manos a la Paz’ program showed how a peace building approach to music education can make major contributions to Pacific Coexistence and Reconciliation in Colombia’s Post-Conflict.

Keywords: music education, music for peace, music pedagogy, peace building, social fabric

Procedia PDF Downloads 212

Authors: Charles L. Sigmund, M. A. Aed, Lissa Graciela Rivera Picado

Abstract:

One critical component of the training development process is the evaluation of the impact and value of the program. Oftentimes, however, learning organizations bypass this phase either because they are unfamiliar with effective methods for measuring the success or effect of the training or because they believe the effort to be too time-consuming or cumbersome. As a result, most organizations that do conduct evaluation limit their scope to Kirkpatrick L1 (reaction) and L2 (learning), or at most carry through to L4 (results). In 2021 Microsoft made a strategic decision to assess the measurable and monetized impact for all training launches and designed a scalable and program-agnostic tool for providing full-scale L5 return on investment (ROI) estimates for each. In producing this measurement tool, the learning and development organization built a framework for making business prioritizations and resource allocations that is based on the projected ROI of a course. The analysis and measurement posed by this process use a combination of training data and operational metrics to calculate the effective net benefit derived from a given training effort. Business experts in the learning field generally consider a 10% ROI to be an outstanding demonstration of the value of a project. Initial findings from this work applied to a critical customer-facing program yielded an estimated ROI of more than 49%. This information directed the organization to make a more concerted and concentrated effort in this specific line of business and resulted in additional investment in the training methods and technologies being used.

Keywords: evaluation, measurement, return on investment, value

Procedia PDF Downloads 174

Authors: Somayeh Sharifi

Abstract:

The purpose of this study is to investigate the effects of collaborative reflection and class observation on improving the quality of teacher training courses and the students reading comprehension skills. 13 inexperienced English teachers teaching elementary courses that were at the same level of proficiency were chosen. Thirteen participants were allocated in two groups, with 7 teachers in the experimental group and the other 6 teachers in the control group. Since two groups were not selected randomly, this study is a form of quasi-experimental research. In addition to a 3-day teacher training course for both groups, teachers in experimental group recorded and observed 20 sessions of their own classes and 30 sessions of experienced teachers’ class and participated in 12 meetings -3 month once a week- in which teachers shared any event that they found interesting during observations and their own teaching and compare it with strategies that they learned in teacher training courses. In contrast, the control group did not engage in any process of observation and collaboration. In order to test students' performance in English before and after the treatment, a Key English Test (KET) was employed to check students' reading skill. The result of the test shows that there is not a significant difference in mean of scores in KET pretest in and, since they are close to each other. However by considering mean and median of posttest in both classes we perceive that although both control and experimental group students' proficiency in English enhanced, there was a significant difference in experimental group students' final scores before and after treatment.

Keywords: collaborative reflection, reading comprehension, teacher training courses, key English test (KET)

Procedia PDF Downloads 342

Authors: Suheyla Demi̇rkol Orak

Abstract:

The requirement of inclusive education is one of the utmost important results of both regular and irregular immigration. The matter in the case of Syrian immigrants is even worse than the other immigrants cases in world history since a massive immigration wave has affected all world countries' socio-economic profiles. When Syrians immigrated from Syria all over the world, they aimed to survive and left behind the war, but surviving is not optional occasion without handling language-related problems. Humans exist and preserve their existence with their language. That is a matter of concern for the integration of Syrians into the hosting countries. Many countries are proceeding with various programs to integrate Syrians into the majority groups by either assimilation or adaptation policies. Turkey has got the lion's share of the Syrian immigration apple, and in the same vein with this situation, its language education system should be analyzed severely in order to come up with a perfect match program for the integration of Syrians. It aimed to generate an inclusive education model for catalyzing the integration process of immigrant Syrian students into the majority socio-economic group via overcoming the language barrier. The identity of the immigrants is prioritized. The study follows a narrative literature review, which aims to review and critique relevant literature and offers a new conceptualization derived from the previous literature. The study derives a critical localized bilingual education model. As the outcome of the narrative literature review, a bilingual education model which prioritized the identity of the target community was designed. In the present study, main bilingual education programs and most of the countries' bilingual education policies were reviewed critically and suggestions were listed for the Syrian immigrants dominantly in Turkey and suggested to be benefitted by the other countries through localizing the practices.

Keywords: bi/multilingual education, sheltered education, immigrants, glocalization, submersion program, immersion program

Procedia PDF Downloads 66

Authors: M. S. Turan, Dimple

Abstract:

Due to implementation of IFRS by several developed and developing countries, India has no option other than to converge their accounting standards with IFRS. There are over 10,000 listed companies required to implement IFRS in India. IFRS based financial information presented by a company is different from the same information provided by Indian GAAPs. In this study, we have brought out and analyzed the effect of IFRS reporting on the financial statements of selected companies. The results reveal that convergence with IFRS brought prominent positive variations in the values of quick ratio, debt/equity ratio, proprietary ratio and net profit ratio, while negative variation is brought in the values of current ratio, debt to total assets ratio, operating profit ratio, return on capital employed and return on shareholders’ equity ratios. It also presents significant changes in the values of items of balance sheet, profit and loss account and cash flow statement.

Keywords: IFRS, reporting standards, convergence process, results

Procedia PDF Downloads 315

Authors: Jayanth Abishek Subramanian, Ramin Dabirian, Ilias Gavrielatos, Ram Mohan, Ovadia Shoham

Abstract:

Downcomers are important conduits for multiphase flow transfer from offshore platforms to the seabed. Uncertainty in the predictions of the pressure drop of multiphase flow between platforms is often dominated by the uncertainty associated with the prediction of holdup and pressure drop in the downcomer. The objectives of this study are to conduct experimental and theoretical scale-up study of the downcomer. A 4-in. diameter vertical test section was designed and constructed to study two-phase flow in downcomer. The facility is equipped with baffles for flow area restriction, enabling interchangeable annular slot openings between 30% and 61.7%. Also, state-of-the-art instrumentation, the capacitance Wire-Mesh Sensor (WMS) was utilized to acquire the experimental data. A total of 76 experimental data points were acquired, including falling film under 30% and 61.7% annular slot opening for air-water and air-Conosol C200 oil cases as well as gas carry-under for 30% and 61.7% opening utilizing air-Conosol C200 oil. For all experiments, the parameters such as falling film thickness and velocity, entrained liquid holdup in the core, gas void fraction profiles at the cross-sectional area of the liquid column, the void fraction and the gas carry under were measured. The experimental results indicated that the film thickness and film velocity increase as the flow area reduces. Also, the increase in film velocity increases the gas entrainment process. Furthermore, the results confirmed that the increase of gas entrainment for the same liquid flow rate leads to an increase in the gas carry-under. A power comparison method was developed to enable evaluation of the Lopez (2011) model, which was created for full bore downcomer, with the novel scale-up experiment data acquired from the downcomer with the restricted area for flow. Comparison between the experimental data and the model predictions shows a maximum absolute average discrepancy of 22.9% and 21.8% for the falling film thickness and velocity, respectively; and a maximum absolute average discrepancy of 22.2% for fraction of gas carried with the liquid (oil).

Keywords: two phase flow, falling film, downcomer, wire-mesh sensor

Procedia PDF Downloads 153

Authors: Fani Firmahandari

Abstract:

The development learning module physics based on guided inquiry approach on model cooperative learning type STAD (Student Team Achievement Division) in the main subject of temperature and heat. The research development aimed to produce physics learning module based on guided cooperative learning type STAD (Student Team Achievement Division) in the main subject of temperature and heat to the student in X class. The research method used Research and Development approach. The development procedure of this module includes potential problems, data collection to meet the need, product design, and feasibility of this module. The impact of learning can be seen or observed clearly when the learning process takes place, the teachers or the students already implemented measures cooperative learning model type STAD, so that the learning process goes well, the interaction of teachers and students, students with student looks good, besides that students can interact and work together in group.

Keywords: cooperative learning type STAD (student team achievement division), development, inquiry, interaction students

Procedia PDF Downloads 350

Authors: Ainur Bulasheva

Abstract:

During the last decade, the dual learning system (DLS) has been actively introduced in various industries in Kazakhstan, including both vocational, post-secondary, and higher education levels. It is a relatively new practice-oriented approach to training qualified personnel in Kazakhstan, officially introduced in 2012. Dual learning was integrated from the German vocational education and training system, combining practical training with part-time work in production and training in an educational institution. The policy of DLS has increasingly focused on decreasing youth unemployment and the shortage of mid-level professionals by providing incentives for employers to involve in this system. By participating directly in the educational process, the enterprise strives to train its future personnel to meet fast-changing market demands. This study examines the effectiveness of DLS from the perspective of employers to understand the motivations of businesses to participate (invest) in this program. The human capital theory of Backer, which predicts that employers will invest in training their workers (in our case, dual students) when they expect that the return on investment will be greater than the cost - acts as a starting point. Further extensionists of this theory will be considered to understand investing intentions of businesses. By comparing perceptions of DLS employers and non-dual practices, this study determines the efficiency of promoted training approach for enterprises in the Kazakhstan agri-food industry.

Keywords: vocational and technical education, dualeducation, human capital theory, argi-food industry

Procedia PDF Downloads 58

Authors: Somen Mondal, Subrata Kumar Majumder

Abstract:

Removal of metal pollutants by efficient activated carbon is challenging research in the present-day scenario. In the present study, the characteristic features of an efficient activated carbon (AC) synthesized from Indian gooseberry seed shells for the copper (II) adsorption are reported. A three-step chemical activation method consisting of the impregnation, carbonization and subsequent activation is used to produce the activated carbon. The copper adsorption kinetics and isotherms onto the activated carbon were analyzed. As per present investigation, Indian gooseberry seed shells showed the BET surface area of 1359 m²/g. The maximum adsorptivity of the activated carbon at a pH value of 9.52 was found to be 44.84 mg/g at 30°C. The adsorption process followed the pseudo-second-order kinetic model along with the Langmuir adsorption isotherm. This AC could be used as a favorable and cost-effective copper (II) adsorbent in wastewater treatment to remove the metal contaminants.

Keywords: activated carbon, adsorption isotherm, kinetic model, characterization

Procedia PDF Downloads 146

Authors: Dale Dzemydiene, Aurelija Burinskiene, Arunas Miliauskas, Kristina Ciziuniene

Abstract:

Data flow and the purpose of reporting the data are different and dependent on business needs. Different parameters are reported and transferred regularly during freight delivery. This business practices form the dataset constructed for each time point and contain all required information for freight moving decisions. As a significant amount of these data is used for various purposes, an integrating methodological approach must be developed to respond to the indicated problem. The proposed methodology contains several steps: (1) collecting context data sets and data validation; (2) multi-objective analysis for optimizing freight transfer services. For data validation, the study involves Grubbs outliers analysis, particularly for data cleaning and the identification of statistical significance of data reporting event cases. The Grubbs test is often used as it measures one external value at a time exceeding the boundaries of standard normal distribution. In the study area, the test was not widely applied by authors, except when the Grubbs test for outlier detection was used to identify outsiders in fuel consumption data. In the study, the authors applied the method with a confidence level of 99%. For the multi-objective analysis, the authors would like to select the forms of construction of the genetic algorithms, which have more possibilities to extract the best solution. For freight delivery management, the schemas of genetic algorithms' structure are used as a more effective technique. Due to that, the adaptable genetic algorithm is applied for the description of choosing process of the effective transportation corridor. In this study, the multi-objective genetic algorithm methods are used to optimize the data evaluation and select the appropriate transport corridor. The authors suggest a methodology for the multi-objective analysis, which evaluates collected context data sets and uses this evaluation to determine a delivery corridor for freight transfer service in the multi-modal transportation network. In the multi-objective analysis, authors include safety components, the number of accidents a year, and freight delivery time in the multi-modal transportation network. The proposed methodology has practical value in the management of multi-modal transportation processes.

Keywords: multi-objective, analysis, data flow, freight delivery, methodology

Procedia PDF Downloads 166

Authors: Murat Durucu

Abstract:

Glaucoma is a condition of irreversible blindness, early diagnosis and appropriate interventions to make the patients able to see longer time. In this study, it addressed that the importance of developing a decision support system for glaucoma diagnosis. Glaucoma occurs when pressure happens around the eyes it causes some damage to the optic nerves and deterioration of vision. There are different levels ranging blindness of glaucoma disease. The diagnosis at an early stage allows a chance for therapies that slows the progression of the disease. In recent years, imaging technology from Heidelberg Retinal Tomography (HRT), Stereoscopic Disc Photo (SDP) and Optical Coherence Tomography (OCT) have been used for the diagnosis of glaucoma. This better accuracy and faster imaging techniques in response technique of OCT have become the most common method used by experts. Although OCT images or HRT precision and quickness, especially in the early stages, there are still difficulties and mistakes are occurred in diagnosis of glaucoma. It is difficult to obtain objective results on diagnosis and placement process of the doctor's. It seems very important to develop an objective decision support system for diagnosis and level the glaucoma disease for patients. By using OCT images and pattern recognition systems, it is possible to develop a support system for doctors to make their decisions on glaucoma. Thus, in this recent study, we develop an evaluation and support system to the usage of doctors. Pattern recognition system based computer software would help the doctors to make an objective evaluation for their patients. It is intended that after development and evaluation processes of the software, the system is planning to be serve for the usage of doctors in different hospitals.

Keywords: decision support system, glaucoma, image processing, pattern recognition

Procedia PDF Downloads 278