Search results for: energy demand

Authors: Muhammad Talal Asghar

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The lift-off technique of the photoresist for metal patterning in integrated circuit (IC) packaging has been widely utilized in the field of microelectromechanical systems and semiconductor component manufacturing. The main advantage lies in cost-saving, reduction in complexity, and maturity of the process. The selection of photoresist depends upon many factors such as cost, the thickness of the resist, comfortable and valuable parameters extraction. In the present study, an extremely cheap dry film photoresist E8015 of thickness 38-micrometer is processed for the first time for edge profiling, according to the author's best knowledge. Successful extraction of the helpful parameter range for resist processing is performed. An undercut angle of 66 to 73 degrees is realized by parameter variation like exposure energy and development time. Finally, 10-micrometer thick metallic multilayer aluminum nickel is lifted off on the plain silicon wafer. Possible applications lie in controlled self-propagating reactions within structured metallic multilayer that may be utilized for IC packaging in the future.

Keywords: lift-off, IC packaging, photoresist, multilayer

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Authors: Andreia Cortes, Carla Pimentel-Rodrigues, Joao Almeida, Myriam Kanoun-Boule, Carla Carvalho, Antonio Tadeu, Armando Silva-Afonso

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The adoption of green infrastructure is nowadays encouraged as an essential measure of urban planning and territorial development whenever it offers a better alternative, or is complementary, to current solutions. Green walls and living facades often provide healthy alternatives to traditional grey infrastructures, offering many benefits for both citizens and cities. Beyond the ability to improve environmental conditions and quality of life, they can augment the energy efficiency of buildings, enhance biodiversity and deliver a range of ecosystem services such as water purification, reduction of the urban heat island effect, improvement of air quality and climate change adaptation. For this communication, a systematic survey of the existing green walls and living facades in Portugal was carried out. Different systems were analyzed and compared in terms of dimensions, constructive solutions, vegetative species, maintenance necessities and environmental aspects.

Keywords: green buildings, green walls, living facades, sustainability construction

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Authors: Eva Queheille, Franck Taillandier, Nadia Saiyouri

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Waste management has become a major issue in demolition works, because of its environmental impact (energy consumption, resource consumption, pollution…). However, improving waste management requires to take also into account the overall demolition process and to consider demolition main objectives (e.g. cost, delay). Establishing a strategy with these conflicting objectives (economic and environment) remains complex. In order to provide a decision-support for demolition companies, a multi-objective optimization model was developed. In this model, a demolition strategy is computed from a set of 80 decision variables (worker team composition, machines, treatment for each type of waste, choice of treatment platform…), which impacts the demolition objectives. The model has experimented on a real-case study (demolition of several buildings in France). To process the optimization, different optimization algorithms (NSGA2, MOPSO, DBEA…) were tested. Results allow the engineer in charge of this case, to build a sustainable demolition strategy without affecting cost or delay.

Keywords: deconstruction, life cycle assessment, multi-objective optimization, waste management

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Authors: Mahmoud Elrouby

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Metal chalcogenide materials have wide spectrum of properties, for that these materials can be used in electronics, optics, magnetics, solar energy conversion, catalysis, passivation, ion sensing, batteries, and fuel cells. This work aims to, how can obtain these materials via electrochemical methods simply for further applications. The work regards in particular the systems relevant to the sulphur sub-group elements, i.e., sulphur, selenium, and tellurium. The role of electrochemistry in synthesis, development, and characterization of the metal chalcogenide materials and related devices is vital and important. Electrochemical methods as preparation tool offer the advantages of soft chemistry to access bulk, thin, nano film and epitaxial growth of a wide range of alloys and compounds, while as a characterization tool provides exceptional assistance in specifying the physicochemical properties of materials. Moreover, quite important applications and modern devices base their operation on electrochemical principles. Thereupon, our scope in the first place was to organize existing facts on the electrochemistry of metal chalcogenides regarding their synthesis, properties, and applications.

Keywords: electrodeposition, metal chacogenides, semiconductors, applications

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Authors: H. Nejadriahi

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This paper focuses on the performance of Iwan as one of the significant spaces in the traditional architecture of Iran. The aim of this study is to investigate on the role of Iwan in sustainability enhancement of traditional houses of different climatic regions of Iran. Iwan is considered as a semi-open space, which its form and location in the building highly depends to the climatic situation of that region. For that reason, Iwan is recognized as one of the sustainable elements in the traditional houses of Iran, which can provide more comfort with less use of energy. In this study, the history and emergence of Iwan in the traditional architecture of Iran as well as the concept of sustainability in architecture are explained briefly. Then, the change of performance or form of Iwan is analysed in different climatic regions of Iran in accordance to the sustainability concepts. The methods used in this study are descriptive and analytic. Results of this paper verify that studying the sustainability solutions in the traditional architecture of Iran, would be a valuable source of inspiration for the current designers to create an environmental and sustainable architecture for the future.

Keywords: climatic regions of Iran, Iwan, sustainability, traditional houses

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Authors: Mohamad Bagher Heidari, Hefzollah Mohammadian

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New discoveries in materials on the nanometer-length scale are expected to play an important role in addressing ongoing and future challenges in the field of communication. Devices and systems for ultra-high speed short and long range communication links, portable and power efficient computing devices, high-density memory and logics, ultra-fast interconnects, and autonomous and robust energy scavenging devices for accessing ambient intelligence and needed information will critically depend on the success of next-generation emerging nonmaterials and devices. This article presents some exciting recent developments in nonmaterials that have the potential to play a critical role in the development and transformation of future intelligent communication and telecom networks in the gas refinery. The industry is benefiting from nanotechnology advances with numerous applications including those in smarter sensors, logic elements, computer chips, memory storage devices, optoelectronics.

Keywords: nonmaterial, intelligent communication, nanoscale, nanophotonic, telecom

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Authors: Sidi Mohamed Mesli, Mohamed Habchi, Arslane Boudghene Stambouli, Rafik Benallal

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The BaMnMF7 (M=Fe,V, transition metal fluoride glass, assuming isomorphous replacement) have been structurally studied through the simultaneous simulation of their neutron diffraction patterns by reverse Monte Carlo (RMC) and by the Hybrid Reverse Monte Carlo (HRMC) analysis. This last is applied to remedy the problem of the artificial satellite peaks that appear in the partial pair distribution functions (PDFs) by the RMC simulation. The HRMC simulation is an extension of the RMC algorithm, which introduces an energy penalty term (potential) in acceptance criteria. The idea of this work is to apply the Buckingham potential at the title glass by ignoring the van der Waals terms, in order to make a fit of the partial pair distribution functions and give the most possible realistic features. When displaying the partial PDFs, we suggest that the Buckingham potential is useful to describe average correlations especially in similar interactions.

Keywords: fluoride glasses, RMC simulation, hybrid RMC simulation, Buckingham potential, partial pair distribution functions

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Authors: S. Alotaibi, S. Omer, Y. Su

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The conventional Internal Combustion Engine (ICE) based vehicles are a threat to the environment as they account for a large proportion of the overall greenhouse gas (GHG) emissions in the world. Hence, it is required to replace these vehicles with more environment-friendly vehicles. Electric Vehicles (EVs) are promising technologies which offer both human comfort “noise, pollution” as well as reduced (or no) emissions of GHGs. In this paper, different types of EVs are reviewed and their advantages and disadvantages are identified. It is found that in terms of fuel economy, Plug-in Hybrid EVs (PHEVs) have the best fuel economy, followed by Hybrid EVs (HEVs) and ICE vehicles. Since Battery EVs (BEVs) do not use any fuel, their fuel economy is estimated as price per kilometer. Similarly, in terms of GHG emissions, BEVs are the most environmentally friendly since they do not result in any emissions while HEVs and PHEVs produce less emissions compared to the conventional ICE based vehicles. Fuel Cell EVs (FCEVs) are also zero-emission vehicles, but they have large costs associated with them. Finally, if the electricity is provided by using the renewable energy technologies through grid connection, then BEVs could be considered as zero emission vehicles.

Keywords: electric vehicles, zero emission car, fuel economy, CO₂ footprint

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Authors: Gwanghee Heo, Geonhyeok Bang, Chunggil Kim, Chinok Lee

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This paper attempts to develop a wireless feedback control system as a primary step eventually toward a bio-inspired structure system where inanimate structure behaves like a life form autonomously. It is a standalone wireless control system which is supposed to measure externally caused structural responses, analyze structural state from acquired data, and take its own action on the basis of the analysis with an embedded logic. For an experimental examination of its effectiveness, we applied it on a model of two-span bridge and performed a wireless control test. Experimental tests have been conducted for comparison on both the wireless and the wired system under the conditions of Un-control, Passive-off, Passive-on, and Lyapunov control algorithm. By proving the congruence of the test result of the wireless feedback control system with the wired control system, its control performance was proven to be effective. Besides, it was found to be economical in energy consumption and also autonomous by means of a command algorithm embedded into it, which proves its basic capacity as a bio-inspired system.

Keywords: structural vibration control, wireless system, MR damper, feedback control, embedded system

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Authors: Ce Liu, Wei Huo

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A nonlinear trajectory tracking controller for quadrotor helicopter based on controlled Lagrangian (CL) method is proposed in this paper. A Lagrangian system with virtual angles as generated coordinates rather than Euler angles is developed. Based on the model, the matching conditions presented by nonlinear partial differential equations are simplified and explicitly solved. Smooth tracking control laws and the range of control parameters are deduced based on the controlled energy of closed-loop system. Besides, a constraint condition for reference accelerations is deduced to identify the trackable reference trajectories by the proposed controller and to ensure the stability of the closed-loop system. The proposed method in this paper does not rely on the division of the quadrotor system, and the design of the control torques does not depend on the thrust as in backstepping or hierarchical control method. Simulations for a quadrotor model demonstrate the feasibility and efficiency of the theoretical results.

Keywords: quadrotor, trajectory tracking control, controlled lagrangians, underactuated system

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Authors: Indah Kurniawaty, Yoki Yulizar, Haryo Satriya Oktaviano, Adam Kusuma Rianto

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Magnesium oxide nanoparticles (MgO NP) were successfully synthesized in this study using a one-pot green synthesis mediated by Calliandra Calothyrsus leaf extract (CLE). CLE was prepared by maceration of the leaf using methanol with a ratio of 1:5 for 7 days. Secondary metabolites in CLE, such as alkaloids and flavonoids, served as a weak base provider and capping agent in the formation of MgO NP. CLE Fourier Transform Infra-Red (FTIR) spectra peak at 3255, 1600, 1384, 1205, 1041, and 667 cm-1 showing the presence of vibrations O-H stretching, N-H bending, C-C stretching, C-N stretching and N-H wagging. During the experiment, different CLE volumes and calcined temperatures were used, resulting in a variety of structures. Energy Dispersive X-ray Spectrometer (EDS) and FTIR were used to characterize metal oxide particles. MgO diffraction pattern at 2θ of 36.9°; 42.9°; 62.2°; 74.6°; and 78.5° which can be assigned to crystal planes (111), (200), (220), (311), and (222), respectively. Scanning Electron Microscopy (SEM) was used to characterize the surface morphology. The morphology ranged from sphere to flower-like resulting in crystallite sizes of 28, 23, 12, and 9 nm.

Keywords: MgO, nanoparticle, calliandra calothyrsus, green-synthesis

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Authors: S. B. Bansode, V. G. Wagh, R. S. Kapadnis, S. S. Kale, M. Pathan Habib

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Indium sulfide films have been deposited using chemical bath deposition onto glass and indium tin oxide coated glass substrates. The influences of different deposition parameters viz. substrate and pH have been studied. The films were characterized by different techniques with respect to their crystal structure, surface morphology and compositional property by means of X-ray diffraction, scanning electron microscopy, Energy dispersive spectroscopy and optical absorption. X-ray diffraction studies revealed that amorphous nature of the films. The scanning electron microscopy of as deposited indium sulfide film on ITO coated glass substrate shows random orientation of grains where as those on glass substrates show dumbbell shape. Optical absorption study revealed that band gap varies from 2.29 to 2.79 eV for the deposited film.

Keywords: chemical bath deposition, optical properties, structural property, Indium sulfide

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Authors: Supriyono, Sumardiyono, Rendy J. Pramono

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Biodiesel is one of the alternative fuels promising for substituting petrodiesel as energy source which has an advantage as it is sustainable and eco-friendly. Due to the raw material that tends to decompose during storage, biodiesel also has the same characteristic that tends to decompose during storage. Biodiesel decomposition will form higher acid value as the result of oxidation to double bond on a fatty acid compound on biodiesel. Thus, free fatty acid value could be used to evaluate degradation of biodiesel due to the oxidation process. High free fatty acid on biodiesel could impact on the engine performance. Decomposition of biodiesel due to oxidation reaction could prevent by introducing a small amount of antioxidant. The origin of raw materials and the process for producing biodiesel will determine the effectiveness of antioxidant. Biodiesel made from high free fatty acid (FFA) crude palm oil (CPO) by using two steps esterification is vulnerable to oxidation process which is resulted in increasing on the FFA value. Tocopherol also known as vitamin E is one of the antioxidant that could improve the stability of biodiesel due to decomposition by the oxidation process. Tocopherol 0.5% concentration on palm oil biodiesel could reduce 13% of increasing FFA under temperature 80 °C and exposing time 180 minute.

Keywords: antioxidant, palm oil biodiesel, decomposition, oxidation, tocopherol

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Authors: Hazel James P. Agngarayngay, Arnold R. Elepaño

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Mango is the third most important export fruit in the Philippines. Despite the expanding mango trade in world market, problems on postharvest losses caused by pests and diseases are still prevalent. Many disease control and pest disinfestation methods have been studied and adopted. Heat treatment is necessary to eliminate pests and diseases to be able to pass the quarantine requirements of importing countries. During heat treatments, temperature and time are critical because fruits can easily be damaged by over-exposure to heat. Modeling the process enables researchers and engineers to study the behaviour of temperature distribution within the fruit over time. Understanding physical processes through modeling and simulation also saves time and resources because of reduced experimentation. This research aimed to simulate the heat transfer mechanism and predict the temperature distribution in ‘Carabao' mangoes during hot water treatment (HWT) and extended hot water treatment (EHWT). The simulation was performed in ANSYS CFD Software, using ANSYS CFX Solver. The simulation process involved model creation, mesh generation, defining the physics of the model, solving the problem, and visualizing the results. Boundary conditions consisted of the convective heat transfer coefficient and a constant free stream temperature. The three-dimensional energy equation for transient conditions was numerically solved to obtain heat flux and transient temperature values. The solver utilized finite volume method of discretization. To validate the simulation, actual data were obtained through experiment. The goodness of fit was evaluated using mean temperature difference (MTD). Also, t-test was used to detect significant differences between the data sets. Results showed that the simulations were able to estimate temperatures accurately with MTD of 0.50 and 0.69 °C for the HWT and EHWT, respectively. This indicates good agreement between the simulated and actual temperature values. The data included in the analysis were taken at different locations of probe punctures within the fruit. Moreover, t-tests showed no significant differences between the two data sets. Maximum heat fluxes obtained at the beginning of the treatments were 394.15 and 262.77 J.s-1 for HWT and EHWT, respectively. These values decreased abruptly at the first 10 seconds and gradual decrease was observed thereafter. Data on heat flux is necessary in the design of heaters. If underestimated, the heating component of a certain machine will not be able to provide enough heat required by certain operations. Otherwise, over-estimation will result in wasting of energy and resources. This study demonstrated that the simulation was able to estimate temperatures accurately. Thus, it can be used to evaluate the influence of various treatment conditions on the temperature-time history in mangoes. When combined with information on insect mortality and quality degradation kinetics, it could predict the efficacy of a particular treatment and guide appropriate selection of treatment conditions. The effect of various parameters on heat transfer rates, such as the boundary and initial conditions as well as the thermal properties of the material, can be systematically studied without performing experiments. Furthermore, the use of ANSYS software in modeling and simulation can be explored in modeling various systems and processes.

Keywords: heat transfer, heat treatment, mango, modeling and simulation

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Authors: Hasan A Al-Asadi, Ali Samir, Afrah Turki Awad, Ali Basem

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Integrating the phase change material (PCM) with photovoltaic (PV) panels is one of the effective techniques to minimize the PV panel temperature and increase their electric output. In order to investigate the impact of the PCM on the electric output of the PV panels for a whole year, a lumped-distributed parameter model for the PV-PCM module has been developed. This development has considered the impact of the PCM density variation between the solid phase and liquid phase. This contribution will increase the assessment accuracy of the electric output of the PV-PCM module. The second contribution is to assess the impact of the expanded composite graphite-PCM on the PV electric output in Milan for a whole year. The novel one-dimensional model has been solved using MATLAB software. The results of this model have been validated against literature experiment work. The weather and the solar radiation data have been collected. The impact of expanded graphite-PCM on the electric output of the PV panel for a whole year has been investigated. The results indicate this impact has an enhancement rate of 2.39% for the electric output of the PV panel in Milan for a whole year.

Keywords: PV panel efficiency, PCM, numerical model, solar energy

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Authors: Zainab D. Abd Ali, Thamir H. Khalaf

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In this paper, the characteristics of electric discharge in gap between two (parallel-plate) dielectric plates are studies, the gap filled with Argon gas in atm pressure at ambient temperature, the thickness of gap typically less than 1 mm and dielectric may be up 10 cm in diameter. One of dielectric plates a sinusoidal voltage is applied with Rf frequency, the other plates is electrically grounded. The simulation in this work depending on Boltzmann equation solver in first few moments, fluid model and plasma chemistry, in one dimensional modeling. This modeling have insight into characteristics of Dielectric Barrier Discharge through studying properties of breakdown of gas, electric field, electric potential, and calculating electron density, mean electron energy, electron current density ,ion current density, total plasma current density. The investigation also include: 1. The influence of change in thickness of gap between two plates if we doubled or reduced gap to half. 2. The effect of thickness of dielectric plates. 3. The influence of change in type and properties of dielectric material (gass, silicon, Teflon).

Keywords: computational diagnostics, Boltzmann equation, electric discharge, electron density

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Authors: A. Tuna, Y. Okumuş, A. T. Seyhan, H. Çelebi

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In this study, microfluidization was considered a promising approach to breaking up of carbonized chicken feather fibers (CCFFs) flocs to synthesizing epoxy suspensions containing (1 wt. %) CCFFs. For comparison, CCFF was also treated using sonication. The energy consumed to break up CCFFs in the ethanol was the same for both processes. CCFFs were found to be dispersed in ethanol in a significantly shorter time with the high shear processor. The CCFFs treated by both sonication and microfluidization were dispersed in epoxy by sonication. SEM examination revealed that CCFFs were broken up into smaller pieces using the high shear processor while being not agglomerated. Further, DSC, TMA, and DMA were systematically used to measure thermal properties of the resulting composites. A significant improvement was observed in the composites including CCFFs treated with microfluidization.

Keywords: carbonized chicken feather fiber (CCFF), modulated differential scanning calorimetry (MDSC), modulated thermomechanical analysis (MTMA), thermal properties

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Authors: Wondmyibza Tsegaye Bayou, Johannes C. Nonner, Joost Heijkers

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This study aimed to identify and estimate dynamic groundwater seepage rates using four comparative methods; the Darcian approach, the water balance approach, the tracer method, and modeling. The theoretical background to these methods is put together in this study. The methodology was applied to a case study area at Zegveld following the advice of the Water Board Stichtse Rijnlanden. Data collection has been from various offices and a field campaign in the winter of 2008/09. In this complex confining layer of the study area, the location of the phreatic groundwater table is at a shallow depth compared to the piezometric water level. Data were available for the model years 1989 to 2000 and winter 2008/09. The higher groundwater table shows predominately-downward seepage in the study area. Results of the study indicated that net recharge to the groundwater table (precipitation excess) and the ditch system are the principal sources for seepage across the complex confining layer. Especially in the summer season, the contribution from the ditches is significant. Water is supplied from River Meije through a pumping system to meet the ditches' water demand. The groundwater seepage rate was distributed unevenly throughout the study area at the nature reserve averaging 0.60 mm/day for the model years 1989 to 2000 and 0.70 mm/day for winter 2008/09. Due to data restrictions, the seepage rates were mainly determined based on the Darcian method. Furthermore, the water balance approach and the tracer methods are applied to compute the flow exchange within the ditch system. The site had various validated groundwater levels and vertical flow resistance data sources. The phreatic groundwater level map compared with TNO-DINO groundwater level data values overestimated the groundwater level depth by 28 cm. The hydraulic resistance values obtained based on the 3D geological map compared with the TNO-DINO data agreed with the model values before calibration. On the other hand, the calibrated model significantly underestimated the downward seepage in the area compared with the field-based computations following the Darcian approach.

Keywords: groundwater seepage, phreatic water table, piezometric water level, nature reserve, Zegveld, The Netherlands

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Authors: Shima Pilehvar, Vinh Duy Cao, Anna M. Szczotok, Anna-Lena Kjøniksen

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Micro encapsulated phase change materials (MPCM) may be utilized to increase the energy efficiency of buildings by the addition of MPCM to concrete structures. However, addition of MPCM to Portland cement concrete is known to reduce the compressive strength of the concrete. Accordingly, it is interesting to also examine the effect of adding MPCM to geopolymer concrete. Geopolymer binder is synthesized by mixing aluminosilicate materials in amorphous form with a strong alkali activator, and have a much lower CO2 footprint than Portland cement concrete. In this study, the mechanical properties of fly ash-based geopolymer concrete with different types and contents of MPCM were investigated at different curing temperatures. The aim was to find the optimum amount of MPCM which still maintain the workability and compressive strength at an acceptable level. The results revealed that both workability and compressive strength of geopolymer concrete decrease after adding MPCM. Also, the percentage of strength reduction can be variable by different types of MPCM.

Keywords: compressive strength, concrete, curing, geopolymer, micro-encapsulated PCM

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Authors: Joseph Kimuli Balikuddembe

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Road traffic incidents (RTIs) continue to be a serious public health and development burden around the globe. Compared to high-income countries (HICs), the low and middle-income countries (LMICs) bear the heaviest brunt of RTIs. Like other LMICs, Uganda, a country located in Eastern Africa, has been experiencing a worryingly high burden of RTIs and their associated impacts. Over the years, the highest number of all the total registered RTIs in Uganda has taken place in the Greater Kampala Metropolitan Area (GKMA). This places a tremendous demand on the few existing emergency medical services (EMS) to adequately respond to those affected. In this regard, the overall objective of the study was to risk map RTIs in the GKMA so as to help in the better planning of EMS for the victims of RTIs. Other objectives included: (i) identifying the factors affecting the exposure, vulnerability and EMS capacity for the victims of RTIs; (ii) identifying the RTI prone-areas and estimating their associated risk factors; (iii) identifying the weaknesses and capacities which affect the EMS systems for RTIs; and (iv) determining the strategies and priority actions that can help to improve the EMS response for RTI victims in the GKMA. To achieve these objectives, a mixed methodological approach was used in four phrases for approximately 15 months. It employed a systematic review based on the preferred reporting items for systematic reviews and meta-data analysis guidelines; a Delphi panel technique; retrospective data analysis; and a cross-sectional method. With Uganda progressing forward as envisaged in its 'Vision 2040', the GKMA, which is the country’s political and socioeconomic epicenter, is experiencing significant changes in terms of population growth, urbanization, infrastructure development, rapid motorization and other factors. Unless appropriate actions are taken, these changes are likely to worsen the already alarming rate of RTIs in Uganda, and in turn also to put pressure on the few existing EMS and facilities to render care for those affected. Therefore, road safety vis-à-vis injury prevention measures, which are needed to reduce the burden of RTIs, should be multifaceted in nature so that they closely correlate with the ongoing dynamics that contribute to RTIs, particularly in the GKMA and Uganda as a whole.

Keywords: emergency medical services, Kampala, risk mapping, road traffic incidents

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Authors: Roman Klas, František Pochylý, Pavel Rudolf

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This paper is focused on the CFD simulation of the radiaxial pump (i.e. mixed flow pump) with the aim to detect the reasons of Y-Q characteristic instability. The main reasons of pressure pulsations were detected by means of the analysis of velocity and pressure fields within the pump combined with the theoretical approach. Consequently, the modifications of spiral case and pump suction area were made based on the knowledge of flow conditions and the shape of dissipation function. The primary design of pump geometry was created as the base model serving for the comparison of individual modification influences. The basic experimental data are available for this geometry. This approach replaced the more complicated and with respect to convergence of all computational tasks more difficult calculation for the compressible liquid flow. The modification of primary pump consisted in inserting the three fins types. Subsequently, the evaluation of pressure pulsations, specific energy curves and visualization of velocity fields were chosen as the criterion for successful design.

Keywords: CFD, radiaxial pump, spiral case, stability

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Authors: Fredrik Hartwig, Peter Lindberg

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In 2004, the International Accounting Standards Board (IASB) issued new accounting standards for impairment testing of goodwill. IFRS 3 Business Combinations and IAS 36 Impairment of Assets prohibited amortization of acquired goodwill and instead required companies to test goodwill for impairment annually or more often if necessary. The goodwill impairment test is based on management’s judgement and estimations, making the impairment-only-approach subjective and unreliable. Management can use the discretion opportunistically by managing goodwill impairments. The IASB’s remedy to the reliability problem has been to demand transparent financial reports. IAS 36 paragraph 134 requires detailed disclosures regarding the impairment test in order to make potentially unreasonable assumptions and estimations visible. The disclosure requirements should thus (in theory) make it more difficult for management to ‘choose’ assumptions and estimations that suit an agenda. Whether the requirement to disclose detailed disclosures regarding the impairment test leads to less opportunism is however an empirical question. This work analyses whether one of the required disclosures in IAS 36 paragraph 134, the reported discount rate, differs from an independently estimated risk-adjusted discount rate. Estimates of discount rates that are either lower or higher than the independently estimated discount rate are here defined as opportunism. In the former case - i.e. when the reported discount rate is lower - the objective may be to avoid profit reducing impairment charges. In the latter case - i.e. when the reported discount rate is higher - the objective may be to reduce profits or take ‘big baths’. This paper differs in one important respect from previous similar studies, the majority of which are based on purely descriptive statistics; we use multivariate regression analysis to analyze what factors affect deviations between disclosed discount rates and independently estimated discount rates. The sample consists of Swedish and Finnish listed companies. Swedish and Finnish listed companies are analysed since the accounting oversight bodies differ between the two countries. The results show that discount rate deviations in Swedish and Finnish listed companies are significantly related to accounting oversight, size and industry but not financial risk, business risk and goodwill intensity.

Keywords: discount rate, manipulation, goodwill impairment test, disclosures

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Authors: Bekhedda Kheira

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Rare earth-doped luminescent materials (Ce, Eu, Yb, Tb, etc.) are now widely used in flat-screen displays, fluorescent lamps, and photovoltaic solar cells. They exhibit several fine emission bands in a spectral range from near UV to infrared when added to inorganic materials. This study chose cerium oxide (CeO2) because of its exceptional intrinsic properties, energy levels, and ease of implementation of doped layer synthesis. In this study, thin films were obtained by the evaporation deposition technique of cerium oxide (CeO2) on silicon Nitride (SiNx) layers and then annealing under nitrogen N2. The characterization of these films was carried out by different techniques, scanning electron microscopy (SEM) to visualize morphological properties and (EDS) was used to determine the elemental composition of individual dots, optical analysis characterization of thin films was studied by a spectrophotometer in reflectance mode to determine different energies gap of the nanostructured layers and to adjust these values for the photovoltaic application.

Keywords: thin films, photovoltaic, rare earth, evaporation

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Authors: Olfat E. El-Azabawy, Enas M. Attia, Nadia Shawky, Amira M. Hypa

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In this work, an attempt is made to study the effects of orange peel extract (OPE) as an environment-friendly corrosion inhibitor for carbon steel (CS) within a formation water solution (FW). The study was performed in different concentrations (0.5-2.5% (v/v)) of peel extracts at ambient temperatures (25oC) and (2.5% (v/v)) at temperature range (25- 55 oC) by weight loss measurements, open circuit potential, potentiodynamic polarization and electrochemical impedance. The inhibition efficiency was calculated from all measurements and confirmed by energy-dispersive X-ray spectroscopy (EDS). Inhibition was found to increase with increasing inhibitors concentration and decrease with increasing temperature. It was seen that IE% is about 92.84% in the presence of 2.5% (v/v) of orange peel inhibitor by using weight loss method. The adsorption process was of physical type and obey Langmuir adsorption isotherm. Also, adsorption, as well as the inhibition process, followed first-order kinetics at all concentrations.

Keywords: eco-friendly corrosion inhibitor, OPE, oilfield water, electrochemical impedance

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Authors: Davood Yazdani Cherati, Ali Pak, Mehrdad Jafarzadeh

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This research contains the formulation of a two-dimensional analytical solution to transient heat, and moisture flow in a semi-infinite unsaturated soil environment under the influence of daily temperature changes. For this purpose, coupled energy conservation and mass fluid continuity equations governing hydrothermal behavior of unsaturated soil media are presented in terms of temperature and volumetric moisture content. In consideration of the soil environment as an infinite half-space and by linearization of the governing equations, Laplace–Fourier transformation is conducted to convert differential equations with partial derivatives (PDEs) to ordinary differential equations (ODEs). The obtained ODEs are solved, and the inverse transformations are calculated to determine the solution to the system of equations. Results indicate that heat variation induces moisture transport in both horizontal and vertical directions.

Keywords: analytical solution, heat conduction, hydrothermal analysis, laplace–fourier transformation, two-dimensional

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Authors: Zhenhua Wei, Gabriel Falzone, Bu Wang, Laurent Pilon, Gaurav Sant

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The production of ordinary Portland cement (OPC) is a CO₂ intensive process. Specifically, cement clinkering reactions require not only substantial energy in the form of heat, but also result in the release of CO₂, from limestone decarbonation and the combustion of fuel. To overcome this CO₂ intensive process, clinkering-free cementation is demonstrated by the carbonation of fly ash; i.e., a by-product of coal combustion. It is shown that in moist environments and at sub-boiling temperatures, calcium-rich fly ashes readily react with gas-phase CO₂ to provide cementation. After seven days of CO₂ exposure at 75°C, such formulations achieve a compressive strength on the order of 35 MPa and take-up 9% CO₂ (by mass of the solid). On the other hand, calcium-deficient fly ashes, due to their lack of alkalinity (i.e., abundance of mobile Ca or Mg), show little if any potential for CO₂ uptake and strength gain. The role of the CO₂ concentration and processing temperature are discussed and linked to the progress of reactions, and the development of microstructure. The outcomes demonstrate a means for enabling clinkering-free cementation while enabling beneficial utilization of CO₂ and fly ash; i.e., two abundant but underutilized industrial by-products.

Keywords: fly ash, carbonation, concrete, strength

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Authors: Hanee Ryu

Abstract:

The former president Lee Myung-bak's administration of Korea presented “green growth” as a catchphrase from 2008. He declared “low-carbon, green growth” the nation's vision for the next decade according to United Nation Framework on Climate Change. The government designed omnidirectional policy for low-carbon and green growth with concentrating all effort of departments. The structural change was expected because this slogan is the identity of the government, which is strongly driven with the whole department. After his administration ends, the purpose of this paper is to quantify the policy effect and to compare with the value of the other OECD countries. The major target values under direct policy objectives were suggested, but it could not capture the entire landscape on which the policy makes changes. This paper figures out the policy impacts through comparing the value of ex-ante between the one of ex-post. Furthermore, each index level of Korea’s low-carbon and green growth comparing with the value of the other OECD countries. To measure the policy effect, indicators international organizations have developed are considered. Environmental Sustainable Index (ESI) and Environmental Performance Index (EPI) have been developed by Yale University’s Center for Environmental Law and Policy and Columbia University’s Center for International Earth Science Information Network in collaboration with the World Economic Forum and Joint Research Center of European Commission. It has been widely used to assess the level of natural resource endowments, pollution level, environmental management efforts and society’s capacity to improve its environmental performance over time. Recently OCED publish the Green Growth Indicator for monitoring progress towards green growth based on internationally comparable data. They build up the conceptual framework and select indicators according to well specified criteria: economic activities, natural asset base, environmental dimension of quality of life and economic opportunities and policy response. It considers the socio-economic context and reflects the characteristic of growth. Some selected indicators are used for measuring the level of changes the green growth policies have induced in this paper. As results, the CO2 productivity and energy productivity show trends of declination. It means that policy intended industry structure shift for achieving carbon emission target affects weakly in the short-term. Increasing green technologies patents might result from the investment of previous period. The increasing of official development aids which can be immediately embarked by political decision with no time lag present only in 2008-2009. It means international collaboration and investment to developing countries via ODA has not succeeded since the initial stage of his administration. The green growth framework makes the public expect structural change, but it shows sporadic effect. It needs organization to manage it in terms of the long-range perspectives. Energy, climate change and green growth are not the issue to be handled in the one period of the administration. The policy mechanism to transfer cost problem to value creation should be developed consistently.

Keywords: comparing ex-ante between ex-post indicator, green growth indicator, implication for green growth policy, measuring policy effect

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Authors: Daniel O'Shea, Mario M. Attard, David C. Kellermann

Abstract:

In this paper, we propose a hyperelastic strain energy function that maps isotopic hyperelastic constitutive laws for the use of orthotropic materials without the use of structural tensors or any kind of fiber vector, or the use of standard invariants. In particular, we focus on neo-Hookean class of models and represent them using an invariant-free formulation. To achieve this, we revise the invariant-free formulation of isotropic hyperelasticity. The formulation uses quadruple contractions between fourth-order tensors, rather than scalar products of scalar invariants. We also propose a new decomposition of the orthotropic Hookean stiffness tensor into two fourth-order Lamé tensors that collapse down to the classic Lamé parameters for isotropic continua. The resulting orthotropic hyperelastic model naturally maintains all of the advanced properties of the isotropic counterparts, and similarly collapse back down to their isotropic form by nothing more than equality of parameters in all directions (isotropy). Comparisons are made with large strain experimental results for transversely isotropic rubber type materials under tension.

Keywords: finite strain, hyperelastic, invariants, orthotropic

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Authors: Pooja S. Billade, Sanjay S. Chopade

Abstract:

This paper focuses on the design of three phase induction motor control using single phase input and GSM.The controller used in this work is a wireless speed control using a GSM technique that proves to be very efficient and reliable in applications.The most common principle is the constant V/Hz principle which requires that the magnitude and frequency of the voltage applied to the stator of a motor maintain a constant ratio. By doing this, the magnitude of the magnetic field in the stator is kept at an approximately constant level throughout the operating range. Thus, maximum constant torque producing capability is maintained. The energy that a switching power converter delivers to a motor is controlled by Pulse Width Modulated signals applied to the gates of the power transistors in H-bridge configuration. PWM signals are pulse trains with fixed frequency and magnitude and variable pulse width. When a PWM signal is applied to the gate of a power transistor, it causes the turn on and turns off intervals of the transistor to change from one PWM period.

Keywords: index terms— PIC, GSM (global system for mobile), LCD (Liquid Crystal Display), IM (Induction Motor)

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Authors: Raied, Badr Al-Fulaiti, E. I. El-Shafey

Abstract:

Cyclodextrin (CD) derivatives (αCD, βCD, ϒCD and hp-βCD) were successfully immobilized on silica gel surface via epichlorohydrin as a cross linker. The ratio of silica to CD was optimized in preliminary experiments based on best performance of iodine adsorption capacity. Selected adsorbents with ratios of silica to CD derivatives, in this study, include Si-αCD (3:2), Si-βCD (4:1), Si-ϒCD (4:1) and Si-hp-βCD (4:1). The adsorption of iodine (I2/KI) solution was investigated in terms of initial pH, contact time, iodine concentration and temperature. No significant variations was noticed for iodine adsorption at different pH values, thus, initial pH 6 was selected for further studies. Equilibrium adsorption was reached faster on Si-hp-βCD than other adsorbents with kinetic adsorption data fitting well pseudo second order model. Activation energy (Ea) was found to be in the range of 12.7 - 23.4 kJ/mol. Equilibrium adsorption data were found to fit well the Langmuir adsorption model with lower uptake as temperature rises. Iodine uptake follows the order: Si-hp-βCD (714 mg/g) >Si-αCD (625 mg/g) >Si-βCD (555.6 mg/g)> Si-ϒCD (435 mg/g). Thermodynamic study showed that iodine adsorption is exothermic and spontaneous. Adsorbents reuse exhibited excellent performance for iodine adsorption with a decrease in iodine uptake of ~ 2- 4 % in the third adsorption cycle.

Keywords: adsorption, iodine, silica, cyclodextrin, functionalization, epichlorohydrin

Procedia PDF Downloads 114