Search results for: variable service capacity
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 9585

Search results for: variable service capacity

2175 Clinical and Epidemiological Profile of Patients with Chronic Obstructive Pulmonary Disease in a Medical Institution from the City of Medellin, Colombia

Authors: Camilo Andres Agudelo-Velez, Lina María Martinez-Sanchez, Natalia Perilla-Hernandez, Maria De Los Angeles Rodriguez-Gazquez, Felipe Hernandez-Restrepo, Dayana Andrea Quintero-Moreno, Camilo Ruiz-Mejia, Isabel Cristina Ortiz-Trujillo, Monica Maria Zuluaga-Quintero

Abstract:

Chronic obstructive pulmonary disease is common condition, characterized by a persistent blockage of airflow, partially reversible and progressive, that represents 5% of total deaths around the world, and it is expected to become the third leading cause of death by 2030. Objective: To establish the clinical and epidemiological profile of patients with chronic obstructive pulmonary disease in a medical institution from the city of Medellin, Colombia. Methods: A cross-sectional study was performed, with a sample of 50 patients with a diagnosis of chronic obstructive pulmonary disease in a private institution in Medellin, during 2015. The software SPSS vr. 20 was used for the statistical analysis. For the quantitative variables, averages, standard deviations, and maximun and minimun values were calculated, while for ordinal and nominal qualitative variables, proportions were estimated. Results: The average age was 73.5±9.3 years, 52% of the patients were women, 50% of them had retired, 46% ere married and 80% lived in the city of Medellín. The mean time of diagnosis was 7.8±1.3 years and 100% of the patients were treated at the internal medicine service. The most common clinical features were: 36% were classified as class D for the disease, 34% had a FEV1 <30%, 88% had a history of smoking and 52% had oxygen therapy at home. Conclusion: It was found that class D was the most common, and the majority of the patients had a history of smoking, indicating the need to strengthen promotion and prevention strategies in this regard.

Keywords: pulmonary disease, chronic obstructive, pulmonary medicine, oxygen inhalation therapy

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2174 A Critical Exploration of Dominant Perspectives Regarding Inclusion and Disability: Shifts Toward Meaningful Approaches

Authors: Luigi Iannacci

Abstract:

This study critically explores how disability and disability are presently and problematically configured within education. As such, pedagogies, discourses, and practices that shape this configuration are examined to forward a reconceptualization of disability as it relates to education and the inclusion of students with special needs in mainstream classroom contexts. The study examines how the dominant medical/deficit model of disability positions students with special needs and advocates for a shift towards a social/critical model of disability as applied to education and classrooms. This is demonstrated through a critical look at how language, processes, and ‘interventions’ name and address deficits people who have a disability are presumed to have and, as such, conceptualize these deficits as inherent flaws that are in need of ‘fixing.’ The study will demonstrate the necessary shifts in thinking, language and practice required to forward a critical/social model of disability. The ultimate aim of this research is to offer a much-needed reconceptualization of inclusion that recognizes disability as epistemology, identity, and diversity through a critical exploration of dominant discourses that impact language, policy, instruction and ultimately, the experiences students with disabilities have within mainstream classrooms. The presentation seeks to explore disability as neurodiversity and therefore elucidate how people with disabilities can demonstrate these ways of knowing within inclusive education that avoids superficial approaches that are not responsive to their needs. This research is, therefore, of interest and use to educators teaching at the elementary, secondary, and in-service levels as well as graduate students and scholars working in the areas of inclusion, special education, and literacy. Ultimately the presentation attempts to foster a social justice and human rights-focused approach to inclusion that is responsive to students with disabilities and, as such ensures a reconceptualization of present language, understandings and practices that continue to configure disability in problematic ways.

Keywords: inclusion, disability, critical approach, social justice

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2173 Microbial Electrochemical Remediation System: Integrating Wastewater Treatment with Simultaneous Power Generation

Authors: Monika Sogani, Zainab Syed, Adrian C. Fisher

Abstract:

Pollution of estrogenic compounds has caught the attention of researchers as the slight increase of estrogens in the water bodies has a significant impact on the aquatic system. They belong to a class of endocrine disrupting compounds (EDCs) and are able to mimic hormones or interfere with the action of endogenous hormones. The microbial electrochemical remediation system (MERS) is employed here for exploiting an electrophototrophic bacterium for evaluating the capacity of biodegradation of ethinylestradiol hormone (EE2) under anaerobic conditions with power generation. MERS using electro-phototrophic bacterium offers a tailored solution of wastewater treatment in a developing country like India which has a huge solar potential. It is a clean energy generating technology as they require only sunlight, water, nutrients, and carbon dioxide to operate. Its main feature that makes it superior over other technologies is that the main fuel for this MERS is sunlight which is indefinitely present. When grown in light with organic compounds, these photosynthetic bacteria generate ATP by cyclic photophosphorylation and use carbon compounds to make cell biomass (photoheterotrophic growth). These cells showed EE2 degradation and were able to generate hydrogen as part of the process of nitrogen fixation. The two designs of MERS were studied, and a maximum of 88.45% decrease in EE2 was seen in a total period of 14 days in the better design. This research provides a better insight into microbial electricity generation and self-sustaining wastewater treatment facilities. Such new models of waste treatment aiming waste to energy generation needs to be followed and implemented for building a resource efficient and sustainable economy.

Keywords: endocrine disrupting compounds, ethinylestradiol, microbial electrochemical remediation systems, wastewater treatment

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2172 Use of Real Time Ultrasound for the Prediction of Carcass Composition in Serrana Goats

Authors: Antonio Monteiro, Jorge Azevedo, Severiano Silva, Alfredo Teixeira

Abstract:

The objective of this study was to compare the carcass and in vivo real-time ultrasound measurements (RTU) and their capacity to predict the composition of Serrana goats up to 40% of maturity. Twenty one females (11.1 ± 3.97 kg) and Twenty one males (15.6 ± 5.38 kg) were utilized to made in vivo measurements with a 5 MHz probe (ALOKA 500V scanner) at the 9th-10th, 10th-11th thoracic vertebrae (uT910 and uT1011, respectively), at the 1st- 2nd, 3rd-4th, and 4th-5th lumbar vertebrae (uL12, ul34 and uL45, respectively) and also at the 3rd-4th sternebrae (EEST). It was recorded the images of RTU measurements of Longissimus thoracis et lumborum muscle (LTL) depth (EM), width (LM), perimeter (PM), area (AM) and subcutaneous fat thickness (SFD) above the LTL, as well as the depth of tissues of the sternum (EEST) between the 3rd-4th sternebrae. All RTU images were analyzed using the ImageJ software. After slaughter, the carcasses were stored at 4 ºC for 24 h. After this period the carcasses were divided and the left half was entirely dissected into muscle, dissected fat (subcutaneous fat plus intermuscular fat) and bone. Prior to the dissection measurements equivalent to those obtained in vivo with RTU were recorded. Using the Statistica 5, correlation and regression analyses were performed. The prediction of carcass composition was achieved by stepwise regression procedure, with live weight and RTU measurements with and without transformation of variables to the same dimension. The RTU and carcass measurements, except for SFD measurements, showed high correlation (r > 0.60, P < 0.001). The RTU measurements and the live weight, showed ability to predict carcass composition on muscle (R2 = 0.99, P < 0.001), subcutaneous fat (R2 = 0.41, P < 0.001), intermuscular fat (R2 = 0.84, P < 0.001), dissected fat (R2 = 0.71, P < 0.001) and bone (R2 = 0.94, P < 0.001). The transformation of variables allowed a slight increase of precision, but with the increase in the number of variables, with the exception of subcutaneous fat prediction. In vivo measurements by RTU can be applied to predict kid goat carcass composition, from 5 measurements of RTU and the live weight.

Keywords: carcass, goats, real time, ultrasound

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2171 A Gamification Teaching Method for Software Measurement Process

Authors: Lennon Furtado, Sandro Oliveira

Abstract:

The importance of an effective measurement program lies in the ability to control and predict what can be measured. Thus, the measurement program has the capacity to provide bases in decision-making to support the interests of an organization. Therefore, it is only possible to apply for an effective measurement program with a team of software engineers well trained in the measurement area. However, the literature indicates that are few computer science courses that have in their program the teaching of the software measurement process. And even these, generally present only basic theoretical concepts of said process and little or no measurement in practice, which results in the student's lack of motivation to learn the measurement process. In this context, according to some experts in software process improvements, one of the most used approaches to maintaining the motivation and commitment to software process improvements program is the use of the gamification. Therefore, this paper aims to present a proposal of teaching the measurement process by gamification. Which seeks to improve student motivation and performance in the assimilation of tasks related to software measurement, by incorporating elements of games into the practice of measurement process, making it more attractive for learning. And as a way of validating the proposal will be made a comparison between two distinct groups of 20 students of Software Quality class, a control group, and an experiment group. The control group will be the students that will not make use of the gamification proposal to learn software measurement process, while the experiment group, will be the students that will make use of the gamification proposal to learn software measurement process. Thus, this paper will analyze the objective and subjective results of each group. And as objective result will be analyzed the student grade reached at the end of the course, and as subjective results will be analyzed a post-course questionnaire with the opinion of each student about the teaching method. Finally, this paper aims to prove or refute the following hypothesis: If the gamification proposal to teach software measurement process does appropriate motivate the student, in order to attribute the necessary competence to the practical application of the measurement process.

Keywords: education, gamification, software measurement process, software engineering

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2170 Study of the Genotoxic Potential of Plant Growth Regulator Ethephon

Authors: Mahshid Hodjat, Maryam Baeeri, Mohammad Amin Rezvanfar, Mohammad Abdollahi

Abstract:

Ethephon is one of the most widely used plant growth regulator in agriculture that its application has been increased in recent years. The toxicity of organophosphate compounds is mostly attributed to their potent inhibition of acetylcholinesterase and their involvement in neurodegenerative disease. Although there are few reports on butyrylcholinesterase inhibitory role of ethephon, still there is no evidence on neurotoxicity and genotoxicity of this compound. The aim of the current study is to assess the potential genotoxic effect of ethephon using two genotoxic endpoints; γH2AX expression and comet assay on embryonic murine fibroblast. γH2AX serves as an early and sensitive biomarker for evaluating the genotoxic effects of chemicals. Oxidative stress biomarkers, including intracellular reactive oxygen species, lipid peroxidation and antioxidant capacity were also examined. The results showed a significant increase in cell proliferation 24h post-treatment with 10, 40,160µg/ml ethephon. The γH2AX expression and γH2AX foci count per cell were increased at low concentration of ethephon that was concomitant with increased DNA damage break at 40 and 160 µg/ml as illustrated by increased comet tail moment. A significant increase in lipid peroxidation and ROS formation were observed at 160 µg/ml and higher doses. The results showed that low-dose of ethephon promoted cell proliferation while induce DNA damage, raising the possibility of ethephon mutagenicity. Ethephon-induced genotoxic effect of low dose might not related to oxidative damage. However, ethephon was found to increase oxidative stress at higher doses, lead to cellular cytotoxicity. Taken together, all data indicated that ethylene, deserves more attention as a plant regulator with potential genotoxicity for which appropriate control is needed to reduce its usage.

Keywords: ethephon, DNA damage, γH2AX, oxidative stress

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2169 An Analysis of the Dominance of Migrants in the South African Spaza and Retail market: A Relationship-Based Network Perspective

Authors: Meron Okbandrias

Abstract:

The South African formal economy is rule-based economy, unlike most African and Asian markets. It has a highly developed financial market. In such a market, foreign migrants have dominated the small or spaza shops that service the poor. They are highly competitive and capture significant market share in South Africa. This paper analyses the factors that assisted the foreign migrants in having a competitive age. It does that by interviewing Somali, Bangladesh, and Ethiopian shop owners in Cape Town analysing the data through a narrative analysis. The paper also analyses the 2019 South African consumer report. The three migrant nationalities mentioned above dominate the spaza shop business and have significant distribution networks. The findings of the paper indicate that family, ethnic, and nationality based network, in that order of importance, form bases for a relationship-based business network that has trust as its mainstay. Therefore, this network ensures the pooling of resources and abiding by certain principles outside the South African rule-based system. The research identified practises like bulk buying within a community of traders, sharing information, buying from a within community distribution business, community based transportation system and providing seed capital for people from the community to start a business is all based on that relationship-based system. The consequences of not abiding by the rules of these networks are social and economic exclusion. In addition, these networks have their own commercial and social conflict resolution mechanisms aside from the South African justice system. Network theory and relationship based systems theory form the theoretical foundations of this paper.

Keywords: migrant, spaza shops, relationship-based system, South Africa

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2168 Using Biopolymer Materials to Enhance Sandy Soil Behavior

Authors: Mohamed Ayeldeen, Abdelazim Negm

Abstract:

Nowadays, strength characteristics of soils have more importance due to increasing building loads. In some projects, geotechnical properties of the soils are be improved using man-made materials varying from cement-based to chemical-based. These materials have proven successful in improving the engineering properties of the soil such as shear strength, compressibility, permeability, bearing capacity etc.. However, the use of these artificial injection formulas often modifies the pH level of soil, contaminates soil and groundwater. This is attributed to their toxic and hazardous characteristics. Recently, an environmentally friendly soil treatment method or Biological Treatment Method (BTM) was to bond particles of loose sandy soils. This research paper presents the preliminary results of using biopolymers for strengthening cohesionless soil. Xanthan gum was identified for further study over a range of concentrations varying from 0.25% to 2.00%. Xanthan gum is a polysaccharide secreted by the bacterium Xanthomonas campestris, used as a food additive and it is a nontoxic material. A series of direct shear, unconfined compressive strength, and permeability tests were carried out to investigate the behavior of sandy soil treated with Xanthan gum with different concentration ratios and at different curing times. Laser microscopy imaging was also conducted to study the microstructure of the treated sand. Experimental results demonstrated the compatibility of Xanthan gum to improve the geotechnical properties of sandy soil. Depending on the biopolymer concentration, it was observed that the biopolymers effectively increased the cohesion intercept and stiffness of the treated sand and reduced the permeability of sand. The microscopy imaging indicates that the cross-links of the biopolymers through and over the soil particles increase with the increase of the biopolymer concentration.

Keywords: biopolymer, direct shear, permeability, sand, shear strength, Xanthan gum

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2167 Evaluation of Surface Roughness Condition Using App Roadroid

Authors: Diego de Almeida Pereira

Abstract:

The roughness index of a road is considered the most important parameter about the quality of the pavement, as it has a close relation with the comfort and safety of the road users. Such condition can be established by means of functional evaluation of pavement surface deviations, measured by the International Roughness Index (IRI), an index that came out of the international evaluation of pavements, coordinated by the World Bank, and currently owns, as an index of limit measure, for purposes of receiving roads in Brazil, the value of 2.7 m/km. This work make use of the e.IRI parameter, obtained by the Roadroid app. for smartphones which use Android operating system. The choice of such application is due to the practicality for the user interaction, as it possesses a data storage on a cloud of its own, and the support given to universities all around the world. Data has been collected for six months, once in each month. The studies begun in March 2018, season of precipitations that worsen the conditions of the roads, besides the opportunity to accompany the damage and the quality of the interventions performed. About 350 kilometers of sections of four federal highways were analyzed, BR-020, BR-040, BR-060 and BR-070 that connect the Federal District (area where Brasilia is located) and surroundings, chosen for their economic and tourist importance, been two of them of federal and two others of private exploitation. As well as much of the road network, the analyzed stretches are coated of Hot Mix Asphalt (HMA). Thus, this present research performs a contrastive discussion between comfort conditions and safety of the roads under private exploitation in which users pay a fee to the concessionaires so they could travel on a road that meet the minimum requirements for usage, and regarding the quality of offered service on the roads under Federal Government jurisdiction. And finally, the contrast of data collected by National Department of Transport Infrastructure – DNIT, by means of a laser perfilometer, with data achieved by Roadroid, checking the applicability, the practicality and cost-effective, considering the app limitations.

Keywords: roadroid, international roughness index, Brazilian roads, pavement

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2166 Phytochemicals, Antimicrobial and Antioxidant Screening of Marine Microalgal Strain, Amphora Sp.

Authors: S. Beekrum, B. Odhav, R. Lalloo, E. A. Amonsou

Abstract:

Marine microalgae are rich sources of novel and biologically active metabolites; therefore they may be used in the food industry as natural food ingredients and functional foods. They have several biological applications related to health benefits, among others. The aim of the study focused on the screening of phytochemicals from Amphora sp. biomass extracts, and to examine the in vitro antioxidant and antimicrobial potential. Amphora sp. biomass was obtained from CSIR (South Africa) and methanol, hexane and water extracts were prepared. The in vitro antimicrobial effect of extracts were tested against some pathogens (Staphylococcus aureus, Listeria monocytogenes, Bacillus subtilis, Salmonella enteritidis, Escherichia coli, Pseudomonas aeruginosa and Candida albicans), using the disc diffusion assay. Qualitative analyses of phytochemicals were conducted by chemical tests. The present investigation revealed that all extracts showed relatively strong antibacterial activity against most of the tested bacteria. The highest phenolic content was found in the methanolic extract. Results of the DPPH assay showed that the biomass contained strong antioxidant capacity, 79% in the methanolic extract and 85% in the hexane extract. Extracts have displayed effectively reducing power and superoxide anion radical scavenging activity. Results of this study have highlighted potential antioxidant activity in the methanol and hexane extracts. The results of the phytochemical screening showed the presence of terpenoids and sterols with potential applications as food flavorants and functional foods, respectively. The use of Amphora sp. as a natural antioxidant source and a potential source of antibacterial compounds and phytochemicals in the food industry appears promising and should be investigated further.

Keywords: antioxidants, antimicrobial, microalgae, phytochemicals, cymbella

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2165 Polyphenols: Isolation, Purification, Characterization and Evaluation of Various Biological Activities

Authors: Abdullah Ijaz Hussain

Abstract:

The purpose of this study was to explore the cardioprotective and anti-inflammatory effects of polyphenol-rich extracts from cucurbitaceae family members, including Cucurbita pepo, C. moschata, and C. maxima, on rat models. The initial crude extracts from these cucurbits were further separated into hexane, chloroform, ethyl acetate, butanol, and aqueous ethanol fractions, labeled as HEF, CHF, EAF, BUF, and AEF, respectively. Of these, AEF yielded the highest amount, followed by BUF, HEF, EAF, and CHF in descending order. Notably, EAF contained the greatest concentration of total phenolics, flavonoids, and flavonols. In terms of antioxidant activity, EAF demonstrated the most potent DPPH radical scavenging capability, succeeded by CHF, BUF, AEF, and HEF. EAF also exhibited the strongest reducing potential among the fractions. RP-HPLC analysis identified various phenolic acids and flavonoids across the cucurbita fractions, including ferulic acid, vanillic acid, p-coumeric acid, gallic acid, p-hydroxybenzoic acid, chlorogenic acid, catechin, rutin, quercetin, myricetin, and kaempferol. Doses of 250 and 500 mg/kg body weight of cucurbita fractions were administered orally to male WKY rats daily for 21 days. The rats' body weight, heart rate, and blood pressure were monitored bi-weekly. Oxidative status assessments were conducted using plasma samples to measure levels of malondialdehyde (MDA), superoxide dismutase (SOD), reduced glutathione (GSH), nitric oxide (NO), and total antioxidant capacity (TAC). At the study's conclusion, surgical assessments, including blood pressure, pulse wave velocity (PWV), and echocardiograms (ECG) were performed. The findings indicated that EAF from cucurbita significantly enhanced antihypertensive and antioxidant activities in the SHR rat group.

Keywords: polyphenols, chlorogenic acid, antihypertensive activity, oxidative stress, lcms

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2164 High Resolution Satellite Imagery and Lidar Data for Object-Based Tree Species Classification in Quebec, Canada

Authors: Bilel Chalghaf, Mathieu Varin

Abstract:

Forest characterization in Quebec, Canada, is usually assessed based on photo-interpretation at the stand level. For species identification, this often results in a lack of precision. Very high spatial resolution imagery, such as DigitalGlobe, and Light Detection and Ranging (LiDAR), have the potential to overcome the limitations of aerial imagery. To date, few studies have used that data to map a large number of species at the tree level using machine learning techniques. The main objective of this study is to map 11 individual high tree species ( > 17m) at the tree level using an object-based approach in the broadleaf forest of Kenauk Nature, Quebec. For the individual tree crown segmentation, three canopy-height models (CHMs) from LiDAR data were assessed: 1) the original, 2) a filtered, and 3) a corrected model. The corrected CHM gave the best accuracy and was then coupled with imagery to refine tree species crown identification. When compared with photo-interpretation, 90% of the objects represented a single species. For modeling, 313 variables were derived from 16-band WorldView-3 imagery and LiDAR data, using radiance, reflectance, pixel, and object-based calculation techniques. Variable selection procedures were employed to reduce their number from 313 to 16, using only 11 bands to aid reproducibility. For classification, a global approach using all 11 species was compared to a semi-hierarchical hybrid classification approach at two levels: (1) tree type (broadleaf/conifer) and (2) individual broadleaf (five) and conifer (six) species. Five different model techniques were used: (1) support vector machine (SVM), (2) classification and regression tree (CART), (3) random forest (RF), (4) k-nearest neighbors (k-NN), and (5) linear discriminant analysis (LDA). Each model was tuned separately for all approaches and levels. For the global approach, the best model was the SVM using eight variables (overall accuracy (OA): 80%, Kappa: 0.77). With the semi-hierarchical hybrid approach, at the tree type level, the best model was the k-NN using six variables (OA: 100% and Kappa: 1.00). At the level of identifying broadleaf and conifer species, the best model was the SVM, with OA of 80% and 97% and Kappa values of 0.74 and 0.97, respectively, using seven variables for both models. This paper demonstrates that a hybrid classification approach gives better results and that using 16-band WorldView-3 with LiDAR data leads to more precise predictions for tree segmentation and classification, especially when the number of tree species is large.

Keywords: tree species, object-based, classification, multispectral, machine learning, WorldView-3, LiDAR

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2163 Research and Implementation of Cross-domain Data Sharing System in Net-centric Environment

Authors: Xiaoqing Wang, Jianjian Zong, Li Li, Yanxing Zheng, Jinrong Tong, Mao Zhan

Abstract:

With the rapid development of network and communication technology, a great deal of data has been generated in different domains of a network. These data show a trend of increasing scale and more complex structure. Therefore, an effective and flexible cross-domain data-sharing system is needed. The Cross-domain Data Sharing System(CDSS) in a net-centric environment is composed of three sub-systems. The data distribution sub-system provides data exchange service through publish-subscribe technology that supports asynchronism and multi-to-multi communication, which adapts to the needs of the dynamic and large-scale distributed computing environment. The access control sub-system adopts Attribute-Based Access Control(ABAC) technology to uniformly model various data attributes such as subject, object, permission and environment, which effectively monitors the activities of users accessing resources and ensures that legitimate users get effective access control rights within a legal time. The cross-domain access security negotiation subsystem automatically determines the access rights between different security domains in the process of interactive disclosure of digital certificates and access control policies through trust policy management and negotiation algorithms, which provides an effective means for cross-domain trust relationship establishment and access control in a distributed environment. The CDSS’s asynchronous,multi-to-multi and loosely-coupled communication features can adapt well to data exchange and sharing in dynamic, distributed and large-scale network environments. Next, we will give CDSS new features to support the mobile computing environment.

Keywords: data sharing, cross-domain, data exchange, publish-subscribe

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2162 DFT Insights into CO₂ Capture Mechanisms and Kinetics in Diamine-Appended Grafted Mg₂ (dobpdc) Metal- Organic Frameworks

Authors: Mao-Sheng Su, Santhanamoorthi Nachimuthu, Jyh-Chiang Jiang

Abstract:

Climate change is widely recognized as a global crisis, with anthropogenic CO₂ emissions from fossil fuel combustion and industrial processes being major contributors. To address this challenge, carbon capture and sequestration (CCS) technology has emerged as a key strategy for selectively capturing CO₂ from flue gas streams. Among the various solid adsorbents, metal–organic frameworks (MOFs) are notable for their extensive surface area and controllable pore chemistry. The porous MOF structure is comprised of metal ions or clusters coordinated to organic linker compounds. In particular, the pore parameters of MOFs are readily tunable, making them promising materials for CO₂ capture applications. Among these, amine-functionalized MOFs have demonstrated exceptional CO₂ capture abilities because their high uptake capacity and selectivity. In this study, we have investigated the CO₂ capture abilities and adsorption mechanisms of the diamine-appended framework N-Ethylethylenediamine-Mg₂(4,4’-dioxidobiphenyl-3,3’-dicarboxylate) (e-2-Mg₂(dobpdc)) using density functional theory (DFT) calculations. Previous studies have suggested that CO₂ can be captured via both outer- and inner-amine binding sites. Our findings reveal that CO₂ adsorption at the outer amine site is kinetically more favorable compared to the inner amine site, with a lower energy barrier of 1.34 eV for CO₂ physisorption to chemisorption compared to the inner amine, which has an activation barrier of 1.60 eV. Furthermore, we find that CO₂ adsorption is significantly enhanced in an alkaline environment, as deprotonation of the diamine molecule reduces the energy barrier to 0.24 eV. This theoretical study provides detailed insights into CO₂ adsorption in diamine-appended e-2-Mg₂(dobpdc) MOF, offering a deeper understanding of CO₂ capture mechanisms and valuable information for the advancement of effective CO₂ sequestration technologies.

Keywords: DFT, MOFs, CO₂ capture, catalyst

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2161 Commercial Winding for Superconducting Cables and Magnets

Authors: Glenn Auld Knierim

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Automated robotic winding of high-temperature superconductors (HTS) addresses precision, efficiency, and reliability critical to the commercialization of products. Today’s HTS materials are mature and commercially promising but require manufacturing attention. In particular to the exaggerated rectangular cross-section (very thin by very wide), winding precision is critical to address the stress that can crack the fragile ceramic superconductor (SC) layer and destroy the SC properties. Damage potential is highest during peak operations, where winding stress magnifies operational stress. Another challenge is operational parameters such as magnetic field alignment affecting design performance. Winding process performance, including precision, capability for geometric complexity, and efficient repeatability, are required for commercial production of current HTS. Due to winding limitations, current HTS magnets focus on simple pancake configurations. HTS motors, generators, MRI/NMR, fusion, and other projects are awaiting robotic wound solenoid, planar, and spherical magnet configurations. As with conventional power cables, full transposition winding is required for long length alternating current (AC) and pulsed power cables. Robotic production is required for transposition, periodic swapping of cable conductors, and placing into precise positions, which allows power utility required minimized reactance. A full transposition SC cable, in theory, has no transmission length limits for AC and variable transient operation due to no resistance (a problem with conventional cables), negligible reactance (a problem for helical wound HTS cables), and no long length manufacturing issues (a problem with both stamped and twisted stacked HTS cables). The Infinity Physics team is solving manufacturing problems by developing automated manufacturing to produce the first-ever reliable and utility-grade commercial SC cables and magnets. Robotic winding machines combine mechanical and process design, specialized sense and observer, and state-of-the-art optimization and control sequencing to carefully manipulate individual fragile SCs, especially HTS, to shape previously unattainable, complex geometries with electrical geometry equivalent to commercially available conventional conductor devices.

Keywords: automated winding manufacturing, high temperature superconductor, magnet, power cable

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2160 Redesigning the Plant Distribution of an Industrial Laundry in Arequipa

Authors: Ana Belon Hercilla

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The study is developed in “Reactivos Jeans” company, in the city of Arequipa, whose main business is the laundry of garments at an industrial level. In 2012 the company initiated actions to provide a dry cleaning service of alpaca fiber garments, recognizing that this item is in a growth phase in Peru. Additionally this company took the initiative to use a new greenwashing technology which has not yet been developed in the country. To accomplish this, a redesign of both the process and the plant layout was required. For redesigning the plant, the methodology used was the Systemic Layout Planning, allowing this study divided into four stages. First stage is the information gathering and evaluation of the initial situation of the company, for which a description of the areas, facilities and initial equipment, distribution of the plant, the production process and flows of major operations was made. Second stage is the development of engineering techniques that allow the logging and analysis procedures, such as: Flow Diagram, Route Diagram, DOP (process flowchart), DAP (analysis diagram). Then the planning of the general distribution is carried out. At this stage, proximity factors of the areas are established, the Diagram Paths (TRA) is developed, and the Relational Diagram Activities (DRA). In order to obtain the General Grouping Diagram (DGC), further information is complemented by a time study and Guerchet method is used to calculate the space requirements for each area. Finally, the plant layout redesigning is presented and the implementation of the improvement is made, making it possible to obtain a model much more efficient than the initial design. The results indicate that the implementation of the new machinery, the adequacy of the plant facilities and equipment relocation resulted in a reduction of the production cycle time by 75.67%, routes were reduced by 68.88%, the number of activities during the process were reduced by 40%, waits and storage were removed 100%.

Keywords: redesign, time optimization, industrial laundry, greenwashing

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2159 Long-Term Durability of Roller-Compacted Concrete Pavement

Authors: Jun Hee Lee, Young Kyu Kim, Seong Jae Hong, Chamroeun Chhorn, Seung Woo Lee

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Roller-compacted concrete pavement (RCCP), an environmental friendly pavement of which load carry capacity benefitted from both hydration and aggregate interlock from roller compacting, demonstrated a superb structural performance for a relatively small amount of water and cement content. Even though an excellent structural performance can be secured, it is required to investigate roller-compacted concrete (RCC) under environmental loading and its long-term durability under critical conditions. In order to secure long-term durability, an appropriate internal air-void structure is required for this concrete. In this study, a method for improving the long-term durability of RCCP is suggested by analyzing the internal air-void structure and corresponding durability of RCC. The method of improving the long-term durability involves measurements of air content, air voids, and air-spacing factors in RCC that experiences changes in terms of type of air-entraining agent and its usage amount. This test is conducted according to the testing criteria in ASTM C 457, 672, and KS F 2456. It was found that the freezing-thawing and scaling resistances of RCC without any chemical admixture was quite low. Interestingly, an improvement of freezing-thawing and scaling resistances was observed for RCC with appropriate the air entraining (AE) agent content; Relative dynamic elastic modulus was found to be more than 80% for those mixtures. In RCC with AE agent mixtures, large amount of air was distributed within a range of 2% to 3%, and an air void spacing factor ranging between 200 and 300 μm (close to 250 μm, recommended by PCA) was secured. The long-term durability of RCC has a direct relationship with air-void spacing factor, and thus it can only be secured by ensuring the air void spacing factor through the inclusion of the AE in the mixture.

Keywords: durability, RCCP, air spacing factor, surface scaling resistance test, freezing and thawing resistance test

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2158 Soil Improvement through Utilization of Calcifying Bhargavaea cecembensis N1 in an Affordable Whey Culture Medium

Authors: Fatemeh Elmi, Zahra Etemadifar

Abstract:

Improvement of soil mechanical properties is crucial before its use in construction, as the low mechanical strength and unstable structure of soil in many parts of the world can lead to the destruction of engineering infrastructure, resulting in financial and human losses. Although, conventional methods, such as chemical injection, are often utilized to enhance soil strength and stiffness, they are generally expensive, require heavy machinery, and cause significant environmental effects due to chemical usage, and also disrupt urban infrastructure. Moreover, they are not suitable for treating large volume of soil. Recently, an alternative method to improve various soil properties, including strength, hardness, and permeability, has received much attention: the application of biological methods. One of the most widely used is biocementation, which is based on the microbial precipitation of calcium carbonte crystalls using ureolytic bacteria However, there are still limitations to its large-scale use that need to be resolved before it can be commercialized. These issues have not received enough attention in prior research. One limitation of MICP (microbially induced calcium carbonate precipitation) is that microorganisms cannot operate effectively in harsh and variable environments, unlike the controlled conditions of a laboratory. Another limitation of applying this technique on a large scale is the high cost of producing a substantial amount of bacterial culture and reagents required for soil treatment. Therefore, the purpose of the present study was to investigate soil improvement using the biocementation activity of poly-extremophile, calcium carbonate crystal- producing bacterial strain, Bhargavaea cecembensis N1, in whey as an inexpensive medium. This strain was isolated and molecularly identified from sandy soils in our previous research, and its 16S rRNA gene sequences was deposited in the NCBI Gene Bank with an accession number MK420385. This strain exhibited a high level of urease activity (8.16 U/ml) and produced a large amount of calcium carbonate (4.1 mg/ ml). It was able to improve the soil by increasing the compressive strength up to 205 kPa and reducing permeability by 36%, with 20% of the improvement attributable of calcium carbonate production. This was achieved using this strain in a whey culture medium. This strain can be an eco-friendly and economical alternative to conventional methods in soil stabilization, and other MICP related applications.

Keywords: biocementation, Bhargavaea cecembensis, soil improvement, whey culture medium

Procedia PDF Downloads 59
2157 Comparison of Traditional and Green Building Designs in Egypt: Energy Saving

Authors: Hala M. Abdel Mageed, Ahmed I. Omar, Shady H. E. Abdel Aleem

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This paper describes in details a commercial green building that has been designed and constructed in Marsa Matrouh, Egypt. The balance between homebuilding and the sustainable environment has been taken into consideration in the design and construction of this building. The building consists of one floor with 3 m height and 2810 m2 area while the envelope area is 1400 m2. The building construction fulfills the natural ventilation requirements. The glass curtain walls are about 50% of the building and the windows area is 300 m2. 6 mm greenish gray tinted temper glass as outer board lite, 6 mm safety glass as inner board lite and 16 mm thick dehydrated air spaces are used in the building. Visible light with 50% transmission, 0.26 solar factor, 0.67 shading coefficient and 1.3 W/m2.K thermal insulation U-value are implemented to realize the performance requirements. Optimum electrical distribution for lighting system, air conditions and other electrical loads has been carried out. Power and quantity of each type of the lighting system lamps and the energy consumption of the lighting system are investigated. The design of the air conditions system is based on summer and winter outdoor conditions. Ventilated, air conditioned spaces and fresh air rates are determined. Variable Refrigerant Flow (VRF) is the air conditioning system used in this building. The VRF outdoor units are located on the roof of the building and connected to indoor units through refrigerant piping. Indoor units are distributed in all building zones through ducts and air outlets to ensure efficient air distribution. The green building energy consumption is evaluated monthly all over one year and compared with the consumed energy in the non-green conditions using the Hourly Analysis Program (HAP) model. The comparison results show that the total energy consumed per year in the green building is about 1,103,221 kWh while the non-green energy consumption is about 1,692,057 kWh. In other words, the green building total annual energy cost is reduced from 136,581 $ to 89,051 $. This means that, the energy saving and consequently the money-saving of this green construction is about 35%. In addition, 13 points are awarded by applying one of the most popular worldwide green energy certification programs (Leadership in Energy and Environmental Design “LEED”) as a rating system for the green construction. It is concluded that this green building ensures sustainability, saves energy and offers an optimum energy performance with minimum cost.

Keywords: energy consumption, energy saving, green building, leadership in energy and environmental design, sustainability

Procedia PDF Downloads 304
2156 Climate Change and Its Impacts: The Case of Coastal Fishing Communities of the Meghna River in South-Central Bangladesh

Authors: Md. Royhanur Islam, Thomas Cansse, Md. Sahidul Islam, Atiqur Rahman Sunny

Abstract:

The geographical location of Bangladesh makes it one of the most vulnerable countries to climate change. Climate-induced phenomena mainly affect the south-central region of Bangladesh (Laxmipur district) where they have begun to occur more frequently. The aim of the study was to identify the hydro-climatic factors that lead to weather-related disasters in the coastal areas and analyse the consequences of these factors on coastal livelihoods, with possible adaptation options using participatory rural appraisal (PRA) tools. The present study showed several disasters such as land erosion, depressions and cyclones, coastal flooding, storm surge, and precipitation. The frequency of these disasters is of a noticeable rate. Surveys have also discovered that land erosion is ongoing. Tidal water is being introduced directly into the mainland, and as a result of the salt intrusion, production capacity is declining. The coastal belt is an important area for fishing activities, but due to changed fishing times and a lack of Alternative Income Generating Activities (AIGAs), people have been forced to search for alternative livelihood options by taking both short-term and long-term adaptation options. Therefore, in order to increase awareness and minimize the losses, vulnerable communities must be fully incorporated into disaster response strategies. The government as well as national and international donor organizations should come forward and resolve the present situation of these vulnerable groups since otherwise, they will have to endure endless and miserable suffering due to the effects of climate change ahead in their lives.

Keywords: adaptation, community, fishery development, livelihood

Procedia PDF Downloads 125
2155 Child Abuse: Emotional, Physical, Neglect, Sexual and the Psychological Effects: A Case Scenario in Lagos State

Authors: Aminu Ololade Matilda

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Child abuse is a significant issue worldwide, affecting the socio-development and mental and physical health of young individuals. It is the maltreatment of a child by an adult or a child. This paper focuses on child abuse in Communities in Lagos State. The aim of this study is to investigate the extent of child abuse and its impact on the mood, social activities, self-worth, concentration, and academic performance of children in Communities in Lagos State. The primary research instrument used in this study was the interview (Forensic), which consisted of two sections. The first section gathered data on the details of the child and the forms and impacts of abuse experienced, while the second section focused on parental style. The study found that children who experienced various forms of abuse, such as emotional, neglect, physical, or sexual abuse, were hesitant to report it out of fear of threats or even death from the abuser. These abused children displayed withdrawn behaviour, depression, and low self-worth and underperformed academically compared to their peers who did not experience abuse. The findings align with socio-learning and intergenerational transmission of violence theories, which suggest that parents and caregivers who engage in child abuse often do so because they themselves experienced or witnessed abuse as children, thereby normalizing violence. The study highlights the prevalent issue of child abuse in Lagos State and emphasizes the need for advocacy programs and capacity building to raise awareness about child abuse and prevention. The distribution of the Child’s Rights Act in various sectors is also recommended to underscore the importance of protecting the rights of children. Additionally, the inclusion of courses on child abuse in the school curriculum is proposed to ensure children are educated on recognizing and reporting abuse.

Keywords: abuse, child, awareness, effects, emotional, neglect, physical, psychological, sexual, recognize, reporting, right

Procedia PDF Downloads 84
2154 Extracting the Antioxidant Compounds of Medicinal Plant Limoniastrum guyonianum

Authors: Assia Belfar, Mohamed Hadjadj, Messaouda Dakmouche, Zineb Ghiaba, Mahdi Belguidoum

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Introduction: This study aims to phytochemical screening; Extracting the active compounds and estimate the effectiveness of antioxidant in Medicinal plants desert Limoniastrum guyonianum (Zeïta) from South Algeria. Methods: Total phenolic content and total flavonoid content using Folin-Ciocalteu and aluminum chloride colorimetric methods, respectively. The total antioxidant capacity was estimated by the following methods: DPPH (1.1-diphenyl-2-picrylhydrazyl radical) and reducing power assay. Results: Phytochemical screening of the plant part reveals the presence of phenols, saponins, flavonoids and tannins. While alkaloids and Terpenoids were absent. The Methanolic extract of L. guyonianum was extracted successively with ethyl acetate and butanol. Extraction of yield varied widely in the L. guyonianum ranging from (1.315 % to 4.218%). butanol fraction had the highest yield. The higher content of phenols was recorded in butanol fraction (311.81 ± 0.02mg GAE/g DW), the higher content of flavonoids was found in butanol fraction (9.58 ± 0.33mg QE/g DW). IC50 of inhibition of radical DPPH in ethyl acetate fraction was (0.05 ± 0.01µg/ml) Equal effectiveness with BHT, All extracts showed good activity of ferric reducing power, the higher power was in butanol fraction (16.16 ± 0.05mM). Conclusions: Demonstrated this study that the Methanolic extract of L. guyonianum contain a considerable quantity of phenolic compounds and possess a good antioxidant activity. It can be used as an easily accessible source of Natural Antioxidants and as a possible food supplement and in pharmaceutical industry.

Keywords: flavonoid compound, l. guyonianum, medicinal plants, phenolic compounds, phytochemical screening

Procedia PDF Downloads 308
2153 The Effect and Durability of Functional Exercises on Balance Evaluation Systems Test (Bestest) in Intellectual Disabilities: A Preliminary Report

Authors: Saeid Bahiraei, Hassan Daneshmandi , Ali Asghar Norasteh

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The present study aims at the effects of 8 weeks of selected corrective exercise training in stable and unstable levels on the postural control people with ID. Problems and limitations of movement in individuals with intellectual disability (ID) are highly common, which particularly may cause the loss of basic performance and limitation of the person's independence in doing their daily activities. In the present study, thirty-four young adult intellectual disabilities were selected randomly and divided into three groups. In order to measure the balance variable indicators, BESTest was used. The intervention group did the selected performance exercise in 8 weeks (3 times of 45 to 50 minutes a week). Meanwhile, the control group did not experience any kind of exercise. Statistical analysis was performed in SPSS on a significant level (p<0/05). The results showed the compromise between time and the group in all the BESTest tests is significant (P=0/001). The results of the research test compared to the studied groups with time measurements showed that there is a significant difference in the unstable group in Biomechanical constraints (P<0/05). And also, a significant difference exists in the stable and unstable level instability limits/Vertically, Postural responses, and Anticipatory postural adjustment variables (except for the follow-up and pre-test levels), Stability in Gait and Sensory Orientation in the pre-test, post-test, and follow up- pre-test stage of the test (P<0/05). In the comparison between the times of measurement with the groups under study, the results showed that Biomechanical Constraints, Anticipatory Postural adjustment and Postural responses at the pre-test-follow upstage, there was a significant difference between unstable-stable and unstable-control groups (P<0/05), it was also significant between all groups in Stability Limits/Vertically, Sensory Orientation, Stability in Gait and Overall stability index variables (P<0/05). The findings showed that the practice group at an unstable level has move improvement compared to the practice group at a stable level. In conclusion, this study presents evidence that shows selected performative practices can be recognized as a comprehensive and effective mediator in the betterment and improvement of the balance in intellectually disabled people and also affect the performative and moving activities.

Keywords: intellectual disability, BSETest, rehabilitation, postural control

Procedia PDF Downloads 180
2152 Select Communicative Approaches and Speaking Skills of Junior High School Students

Authors: Sonia Arradaza-Pajaron

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Speaking English, as a medium of instruction among students who are non-native English speakers poses a real challenge to achieve proficiency, especially so if it is a requirement in most communicative classroom instruction. It becomes a real burden among students whose English language orientation is not well facilitated and encouraged by teachers among national high schools. This study, which utilized a descriptive-correlational research, examined the relationship between the select communicative approaches commonly utilized in classroom instruction to the level of speaking skills among the identified high school students. Survey questionnaires, interview, and observations sheets were researcher instruments used to generate salient information. Data were analyzed and treated statistically utilizing weighted mean speaking skills levels and Pearson r to determine the relationship between the two identified variables of the study. Findings revealed that the level of English speaking skills of the high school students is just average. Further, among the identified speaking sub-skills, namely, grammar, pronunciation and fluency, the students were considered above average level. There was also a clear relationship of some communicative approaches to the respondents’ speaking skills. Most notable among the select approaches is that of role-playing, compared to storytelling, informal debate, brainstorming, oral reporting, and others. It may be because role-playing is the most commonly used approach in the classroom. This implies that when these high school students are given enough time and autonomy on how they could express their ideas or comprehension of some lessons, they are shown to have a spontaneous manner of expression, through the maximization of the second language. It can be concluded further that high school students have the capacity to express ideas even in the second language, only if they are encouraged and well-facilitated by teachers. Also, when a better communicative approach is identified and better implemented, thus, will level up students’ classroom engagement.

Keywords: communicative approaches, comprehension, role playing, speaking skills

Procedia PDF Downloads 180
2151 Experimental Studies of Sigma Thin-Walled Beams Strengthen by CFRP Tapes

Authors: Katarzyna Rzeszut, Ilona Szewczak

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The review of selected methods of strengthening of steel structures with carbon fiber reinforced polymer (CFRP) tapes and the analysis of influence of composite materials on the steel thin-walled elements are performed in this paper. The study is also focused to the problem of applying fast and effective strengthening methods of the steel structures made of thin-walled profiles. It is worth noting that the issue of strengthening the thin-walled structures is a very complex, due to inability to perform welded joints in this type of elements and the limited ability to applying mechanical fasteners. Moreover, structures made of thin-walled cross-section demonstrate a high sensitivity to imperfections and tendency to interactive buckling, which may substantially contribute to the reduction of critical load capacity. Due to the lack of commonly used and recognized modern methods of strengthening of thin-walled steel structures, authors performed the experimental studies of thin-walled sigma profiles strengthened with CFRP tapes. The paper presents the experimental stand and the preliminary results of laboratory test concerning the analysis of the effectiveness of the strengthening steel beams made of thin-walled sigma profiles with CFRP tapes. The study includes six beams made of the cold-rolled sigma profiles with height of 140 mm, wall thickness of 2.5 mm, and a length of 3 m, subjected to the uniformly distributed load. Four beams have been strengthened with carbon fiber tape Sika CarboDur S, while the other two were tested without strengthening to obtain reference results. Based on the obtained results, the evaluation of the accuracy of applied composite materials for strengthening of thin-walled structures was performed.

Keywords: CFRP tapes, sigma profiles, steel thin-walled structures, strengthening

Procedia PDF Downloads 308
2150 Characterization of Aerosol Droplet in Absorption Columns to Avoid Amine Emissions

Authors: Hammad Majeed, Hanna Knuutila, Magne Hilestad, Hallvard Svendsen

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Formation of aerosols can cause serious complications in industrial exhaust gas CO2 capture processes. SO3 present in the flue gas can cause aerosol formation in an absorption based capture process. Small mist droplets and fog formed can normally not be removed in conventional demisting equipment because their submicron size allows the particles or droplets to follow the gas flow. As a consequence of this aerosol based emissions in the order of grams per Nm3 have been identified from PCCC plants. In absorption processes aerosols are generated by spontaneous condensation or desublimation processes in supersaturated gas phases. Undesired aerosol development may lead to amine emissions many times larger than what would be encountered in a mist free gas phase in PCCC development. It is thus of crucial importance to understand the formation and build-up of these aerosols in order to mitigate the problem.Rigorous modelling of aerosol dynamics leads to a system of partial differential equations. In order to understand mechanics of a particle entering an absorber an implementation of the model is created in Matlab. The model predicts the droplet size, the droplet internal variable profiles and the mass transfer fluxes as function of position in the absorber. The Matlab model is based on a subclass method of weighted residuals for boundary value problems named, orthogonal collocation method. The model comprises a set of mass transfer equations for transferring components and the essential diffusion reaction equations to describe the droplet internal profiles for all relevant constituents. Also included is heat transfer across the interface and inside the droplet. This paper presents results describing the basic simulation tool for the characterization of aerosols formed in CO2 absorption columns and gives examples as to how various entering droplets grow or shrink through an absorber and how their composition changes with respect to time. Below are given some preliminary simulation results for an aerosol droplet composition and temperature profiles. Results: As an example a droplet of initial size of 3 microns, initially containing a 5M MEA, solution is exposed to an atmosphere free of MEA. Composition of the gas phase and temperature is changing with respect to time throughout the absorber.

Keywords: amine solvents, emissions, global climate change, simulation and modelling, aerosol generation

Procedia PDF Downloads 268
2149 Field Environment Sensing and Modeling for Pears towards Precision Agriculture

Authors: Tatsuya Yamazaki, Kazuya Miyakawa, Tomohiko Sugiyama, Toshitaka Iwatani

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The introduction of sensor technologies into agriculture is a necessary step to realize Precision Agriculture. Although sensing methodologies themselves have been prevailing owing to miniaturization and reduction in costs of sensors, there are some difficulties to analyze and understand the sensing data. Targeting at pears ’Le Lectier’, which is particular to Niigata in Japan, cultivation environmental data have been collected at pear fields by eight sorts of sensors: field temperature, field humidity, rain gauge, soil water potential, soil temperature, soil moisture, inner-bag temperature, and inner-bag humidity sensors. With regard to the inner-bag temperature and humidity sensors, they are used to measure the environment inside the fruit bag used for pre-harvest bagging of pears. In this experiment, three kinds of fruit bags were used for the pre-harvest bagging. After over 100 days continuous measurement, volumes of sensing data have been collected. Firstly, correlation analysis among sensing data measured by respective sensors reveals that one sensor can replace another sensor so that more efficient and cost-saving sensing systems can be proposed to pear farmers. Secondly, differences in characteristic and performance of the three kinds of fruit bags are clarified by the measurement results by the inner-bag environmental sensing. It is found that characteristic and performance of the inner-bags significantly differ from each other by statistical analysis. Lastly, a relational model between the sensing data and the pear outlook quality is established by use of Structural Equation Model (SEM). Here, the pear outlook quality is related with existence of stain, blob, scratch, and so on caused by physiological impair or diseases. Conceptually SEM is a combination of exploratory factor analysis and multiple regression. By using SEM, a model is constructed to connect independent and dependent variables. The proposed SEM model relates the measured sensing data and the pear outlook quality determined on the basis of farmer judgement. In particularly, it is found that the inner-bag humidity variable relatively affects the pear outlook quality. Therefore, inner-bag humidity sensing might help the farmers to control the pear outlook quality. These results are supported by a large quantity of inner-bag humidity data measured over the years 2014, 2015, and 2016. The experimental and analytical results in this research contribute to spreading Precision Agriculture technologies among the farmers growing ’Le Lectier’.

Keywords: precision agriculture, pre-harvest bagging, sensor fusion, structural equation model

Procedia PDF Downloads 318
2148 Issues of Accounting of Lease and Revenue according to International Financial Reporting Standards

Authors: Nadezhda Kvatashidze, Elena Kharabadze

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

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

Procedia PDF Downloads 323
2147 Hybrid Renewable Power Systems

Authors: Salman Al-Alyani

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In line with the Kingdom’s Vision 2030, the Saudi Green initiative was announced aimed at reducing carbon emissions by more than 4% of the global contribution. The initiative included plans to generate 50% of its energy from renewables by 2030. The geographical location of Saudi Arabia makes it among the best countries in terms of solar irradiation and has good wind resources in many areas across the Kingdom. Saudi Arabia is a wide country and has many remote locations where it is not economically feasible to connect those loads to the national grid. With the improvement of battery innovation and reduction in cost, different renewable technologies (primarily wind and solar) can be integrated to meet the need for energy in a more effective and cost-effective way. Saudi Arabia is famous for high solar irradiations in which solar power generation can extend up to six (6) hours per day (25% capacity factor) in some locations. However, the net present value (NPV) falls down to negative in some locations due to distance and high installation costs. Wind generation in Saudi Arabia is a promising technology. Hybrid renewable generation will increase the net present value and lower the payback time due to additional energy generated by wind. The infrastructure of the power system can be capitalized to contain solar generation and wind generation feeding the inverter, controller, and load. Storage systems can be added to support the hours that have an absence of wind or solar energy. Also, the smart controller that can help integrate various renewable technologies primarily wind and solar, to meet demand considering load characteristics. It could be scalable for grid or off-grid applications. The objective of this paper is to study the feasibility of introducing a hybrid renewable system in remote locations and the concept for the development of a smart controller.

Keywords: battery storage systems, hybrid power generation, solar energy, wind energy

Procedia PDF Downloads 182
2146 Equity, Bonds, Institutional Debt and Economic Growth: Evidence from South Africa

Authors: Ashenafi Beyene Fanta, Daniel Makina

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Economic theory predicts that finance promotes economic growth. Although the finance-growth link is among the most researched areas in financial economics, our understanding of the link between the two is still incomplete. This is caused by, among others, wrong econometric specifications, using weak proxies of financial development, and inability to address the endogeneity problem. Studies on the finance growth link in South Africa consistently report economic growth driving financial development. Early studies found that economic growth drives financial development in South Africa, and recent studies have confirmed this using different econometric models. However, the monetary aggregate (i.e. M2) utilized used in these studies is considered a weak proxy for financial development. Furthermore, the fact that the models employed do not address the endogeneity problem in the finance-growth link casts doubt on the validity of the conclusions. For this reason, the current study examines the finance growth link in South Africa using data for the period 1990 to 2011 by employing a generalized method of moments (GMM) technique that is capable of addressing endogeneity, simultaneity and omitted variable bias problems. Unlike previous cross country and country case studies that have also used the same technique, our contribution is that we account for the development of bond markets and non-bank financial institutions rather than being limited to stock market and banking sector development. We find that bond market development affects economic growth in South Africa, and no similar effect is observed for the bank and non-bank financial intermediaries and the stock market. Our findings show that examination of individual elements of the financial system is important in understanding the unique effect of each on growth. The observation that bond markets rather than private credit and stock market development promotes economic growth in South Africa induces an intriguing question as to what unique roles bond markets play that the intermediaries and equity markets are unable to play. Crucially, our results support observations in the literature that using appropriate measures of financial development is critical for policy advice. They also support the suggestion that individual elements of the financial system need to be studied separately to consider their unique roles in advancing economic growth. We believe that our understanding of the channels through which bond market contribute to growth would be a fertile ground for future research.

Keywords: bond market, finance, financial sector, growth

Procedia PDF Downloads 430