Search results for: voltage regulators
744 Exploration of Professional Skepticism among Entry-level Auditors in China from Psychological and Cultural Perspectives
Authors: Sammy Xiaoyan Ying
Abstract:
Professional skepticism remains one of the most important and controversial topics in auditing. This study examines the influence of client cooperativeness and fraud risk on judgments of professional skepticism among Chinese entry-level auditors in the context of evaluation of client-provided audit evidence. Given that the essence of auditors’ PS rests on distrust of clients, this study invokes trust-related theories from psychological and cultural perspectives. Specifically, invoking psychology theories of trust concerning positive relationship between risk and distrust, this study hypothesizes that professional skepticism is likely to be positively associated with client fraud risk. The results support the hypothesis and show that lower (higher) levels of client fraud risk lead to lower (higher) levels of professional skepticism. Furthermore, drawing on analysis of relationship between cooperation and trust, with particular reference to guanxi dynamics in the Chinese culture, this study hypothesizes that professional skepticism is likely to be negatively associated with client cooperativeness. The results support the hypothesis and show that higher (lower) levels of client cooperativeness lead to lower (higher) levels of professional skepticism. The findings may assist audit firms and auditing educators in improving training and education programs and enhancing entry-level auditors’ abilities to maintain professional skepticism. Also, practitioners and regulators may benefit from increasing awareness of psychological factors in influencing professional skepticism.Keywords: audit judgment, Chinese culture, entry-level auditor, professional skepticism
Procedia PDF Downloads 292743 lncRNA Gene Expression Profiling Analysis by TCGA RNA-Seq Data of Breast Cancer
Authors: Xiaoping Su, Gabriel G. Malouf
Abstract:
Introduction: Breast cancer is a heterogeneous disease that can be classified in 4 subgroups using transcriptional profiling. The role of lncRNA expression in human breast cancer biology, prognosis, and molecular classification remains unknown. Methods and results: Using an integrative comprehensive analysis of lncRNA, mRNA and DNA methylation in 900 breast cancer patients from The Cancer Genome Atlas (TCGA) project, we unraveled the molecular portraits of 1,700 expressed lncRNA. Some of those lncRNAs (i.e, HOTAIR) are previously reported and others are novel (i.e, HOTAIRM1, MAPT-AS1). The lncRNA classification correlated well with the PAM50 classification for basal-like, Her-2 enriched and luminal B subgroups, in contrast to the luminal A subgroup which behaved differently. Importantly, estrogen receptor (ESR1) expression was associated with distinct lncRNA networks in lncRNA clusters III and IV. Gene set enrichment analysis for cis- and trans-acting lncRNA showed enrichment for breast cancer signatures driven by breast cancer master regulators. Almost two third of those lncRNA were marked by enhancer chromatin modifications (i.e., H3K27ac), suggesting that lncRNA expression may result in increased activity of neighboring genes. Differential analysis of gene expression profiling data showed that lncRNA HOTAIRM1 was significantly down-regulated in basal-like subtype, and DNA methylation profiling data showed that lncRNA HOTAIRM1 was highly methylated in basal-like subtype. Thus, our integrative analysis of gene expression and DNA methylation strongly suggested that lncRNA HOTAIRM1 should be a tumor suppressor in basal-like subtype. Conclusion and significance: Our study depicts the first lncRNA molecular portrait of breast cancer and shows that lncRNA HOTAIRM1 might be a novel tumor suppressor.Keywords: lncRNA profiling, breast cancer, HOTAIRM1, tumor suppressor
Procedia PDF Downloads 105742 Audit Committee Characteristics and Earnings Quality of Listed Food and Beverages Firms in Nigeria
Authors: Hussaini Bala
Abstract:
There are different opinions in the literature on the relationship between Audit Committee characteristics and earnings management. The mix of opinions makes the direction of their relationship ambiguous. This study investigated the relationship between Audit Committee characteristics and earnings management of listed food and beverages Firms in Nigeria. The study covered the period of six years from 2007 to 2012. Data for the study were extracted from the Firms’ annual reports and accounts. After running the OLS regression, a robustness test was conducted for the validity of statistical inferences. The dependent variable was generated using two steps regression in order to determine the discretionary accrual of the sample Firms. Multiple regression was employed to run the data of the study using Random Model. The results from the analysis revealed a significant association between audit committee characteristics and earnings management of the Firms. While audit committee size and committees’ financial expertise showed an inverse relationship with earnings management, committee’s independence, and frequency of meetings are positively and significantly related to earnings management. In line with the findings, the study recommended among others that listed food and beverages Firms in Nigeria should strictly comply with the provision of Companies and Allied Matters Act (CAMA) and SEC Code of Corporate Governance on the issues regarding Audit Committees. Regulators such as SEC should increase the minimum number of Audit Committee members with financial expertise and also have a statutory position on the maximum number of Audit Committees meetings, which should not be greater than four meetings in a year as SEC code of corporate governance is silent on this.Keywords: audit committee, earnings management, listed Food and beverages size, leverage, Nigeria
Procedia PDF Downloads 272741 Fabrication of Miniature Gear of Hastelloy X by WEDM Process
Authors: Bhupinder Singh, Joy Prakash Misra
Abstract:
This article provides the information regarding machining of hastelloy-X on wire electro spark machining (WEDM). Experimental investigation has been carried out by varying pulse-on time (TON), pulse-off time (TOFF), peak current (IP) and spark gap voltage (SV). Effect of these parameters is studied on material removal rate (MRR). Experiments are designed as per box-behnken design (BBD) technique of response surface methodology (RSM). Analysis of variance (ANOVA) results indicates that TON, TOFF, IP, SV, TON x IP are significant parameters that influenced the MRR, and it is depicted that value of MRR is more at high discharge energy (HDE) and less at low discharge energy (LDE). Furthermore, miniature impeller and miniature gear (OD≤10MM) is fabricated by WEDM at optimized condition.Keywords: advanced manufacturing, WEDM, super alloy, gear
Procedia PDF Downloads 226740 A Comparison of Direct Water Injection with Membrane Humidifier for Proton Exchange Membrane Fuel Cells Humification
Authors: Flavien Marteau, Pedro Affonso Nóbrega, Pascal Biwole, Nicolas Autrusson, Iona De Bievre, Christian Beauger
Abstract:
Effective water management is essential for the optimal performance of fuel cells. For this reason, many vehicle systems use a membrane humidifier, a passive device that humidifies the air before the cathode inlet. Although they offer good performance, humidifiers are voluminous, costly, and fragile, hence the desire to find an alternative. Direct water injection could be an option, although this method lacks maturity. It consists of injecting liquid water as a spray in the dry heated air coming out from the compressor. This work focuses on the evaluation of direct water injection and its performance compared to the membrane humidifier selected as a reference. Two architectures were experimentally tested to humidify an industrial 2 kW short stack made up of 20 cells of 150 cm² each. For the reference architecture, the inlet air is humidified with a commercial membrane humidifier. For the direct water injection architecture, a pneumatic nozzle was selected to generate a fine spray in the air flow with a Sauter mean diameter of about 20 μm. Initial performance was compared over the entire range of current based on polarisation curves. Then, the influence of various parameters impacting water management was studied, such as the temperature, the gas stoichiometry, and the water injection flow rate. The experimental results obtained confirm the possibility of humidifying the fuel cell using direct water injection. This study, however shows the limits of this humidification method, the mean cell voltage being significantly lower in some operating conditions with direct water injection than with the membrane humidifier. The voltage drop reaches 30 mV per cell (4 %) at 1 A/cm² (1,8 bara, 80 °C) and increases in more demanding humidification conditions. It is noteworthy that the heat of compression available is not enough to evaporate all the injected liquid water in the case of DWI, resulting in a mix of liquid and vapour water entering the fuel cell, whereas only vapour is present with the humidifier. Variation of the injection flow rate shows that part of the injected water is useless for humidification and seems to cross channels without reaching the membrane. The stack was successfully humidified thanks to direct water injection. Nevertheless, our work shows that its implementation requires substantial adaptations and may reduce the fuel cell stack performance when compared to conventional membrane humidifiers, but opportunities for optimisation have been identified.Keywords: cathode humidification, direct water injection, membrane humidifier, proton exchange membrane fuel cell
Procedia PDF Downloads 44739 High-Frequency Half Bridge Inverter Applied to Induction Heating
Authors: Amira Zouaoui, Hamed Belloumi, Ferid Kourda
Abstract:
This paper presents the analysis and design of a DC–AC resonant converter applied to induction heating. The proposed topology based on the series-parallel half-bridge resonant inverter is described. It can operate with Zero-Voltage Switching (ZVS). At the resonant frequency, the secondary current is amplified over the heating coil with small switching angle, which keeps the reactive power low and permits heating with small current through the resonant inductor and the transformer. The operation and control principle of the proposed high frequency inverter is described and verified through simulated and experimental results.Keywords: induction heating, inverter, high frequency, resonant
Procedia PDF Downloads 464738 Design, Control and Implementation of 3.5 kW Bi-Directional Energy Harvester for Intelligent Green Energy Management System
Authors: P. Ramesh, Aby Joseph, Arya G. Lal, U. S. Aji
Abstract:
Integration of distributed green renewable energy sources in addition with battery energy storage is an inevitable requirement in a smart grid environment. To achieve this, an Intelligent Green Energy Management System (i-GEMS) needs to be incorporated to ensure coordinated operation between supply and load demand based on the hierarchy of Renewable Energy Sources (RES), battery energy storage and distribution grid. A bi-directional energy harvester is an integral component facilitating Intelligent Green Energy Management System (i-GEMS) and it is required to meet the technical challenges mentioned as follows: (1) capability for bi-directional mode of operation (buck/boost) (2) reduction of circuit parasitic to suppress voltage spikes (3) converter startup problem (4) high frequency magnetics (5) higher power density (6) mode transition issues during battery charging and discharging. This paper is focused to address the above mentioned issues and targeted to design, develop and implement a bi-directional energy harvester with galvanic isolation. In this work, the hardware architecture for bi-directional energy harvester rated 3.5 kW is developed with Isolated Full Bridge Boost Converter (IFBBC) as well as Dual Active Bridge (DAB) Converter configuration using modular power electronics hardware which is identical for both solar PV array and battery energy storage. In IFBBC converter, the current fed full bridge circuit is enabled and voltage fed full bridge circuit is disabled through Pulse Width Modulation (PWM) pulses for boost mode of operation and vice-versa for buck mode of operation. In DAB converter, all the switches are in active state so as to adjust the phase shift angle between primary full bridge and secondary full bridge which in turn decides the power flow directions depending on modes (boost/buck) of operation. Here, the control algorithm is developed to ensure the regulation of the common DC link voltage and maximum power extraction from the renewable energy sources depending on the selected mode (buck/boost) of operation. The circuit analysis and simulation study are conducted using PSIM 9.0 in three scenarios which are - 1.IFBBC with passive clamp, 2. IFBBC with active clamp, 3. DAB converter. In this work, a common hardware prototype for bi-directional energy harvester with 3.5 kW rating is built for IFBBC and DAB converter configurations. The power circuit is equipped with right choice of MOSFETs, gate drivers with galvanic isolation, high frequency transformer, filter capacitors, and filter boost inductor. The experiment was conducted for IFBBC converter with passive clamp under boost mode and the prototype confirmed the simulation results showing the measured efficiency as 88% at 2.5 kW output power. The digital controller hardware platform is developed using floating point microcontroller TMS320F2806x from Texas Instruments. The firmware governing the operation of the bi-directional energy harvester is written in C language and developed using code composer studio. The comprehensive analyses of the power circuit design, control strategy for battery charging/discharging under buck/boost modes and comparative performance evaluation using simulation and experimental results will be presented.Keywords: bi-directional energy harvester, dual active bridge, isolated full bridge boost converter, intelligent green energy management system, maximum power point tracking, renewable energy sources
Procedia PDF Downloads 140737 PSRR Enhanced LDO Regulator Using Noise Sensing Circuit
Authors: Min-ju Kwon, Chae-won Kim, Jeong-yun Seo, Hee-guk Chae, Yong-seo Koo
Abstract:
In this paper, we presented the LDO (low-dropout) regulator which enhanced the PSRR by applying the constant current source generation technique through the BGR (Band Gap Reference) to form the noise sensing circuit. The current source through the BGR has a constant current value even if the applied voltage varies. Then, the noise sensing circuit, which is composed of the current source through the BGR, operated between the error amplifier and the pass transistor gate of the LDO regulator. As a result, the LDO regulator has a PSRR of -68.2 dB at 1k Hz, -45.85 dB at 1 MHz and -45 dB at 10 MHz. the other performance of the proposed LDO was maintained at the same level of the conventional LDO regulator.Keywords: LDO regulator, noise sensing circuit, current reference, pass transistor
Procedia PDF Downloads 283736 Switched Ultracapacitors for Maximizing Energy Supply
Authors: Nassouh K. Jaber
Abstract:
Supercapacitors (S.C.) are presently attracting attention for driving general purpose (12VDC to 220VAC) inverters in renewable energy systems. Unfortunately, when the voltage of the S.C supplying the inverter reaches the minimal threshold of 7-8VDC the inverter shuts down leaving the remaining 40% of the valuable energy stored inside the ultracapacitor un-usable. In this work a power electronic circuit is proposed which switches 2 banks of supercapacitors from parallel connection when both are fully charged at 14VDC to serial connection when their voltages drop down to 7 volts, thus keeping the inverter working within its operating limits for a longer time and advantageously tapping almost 92% of the stored energy in the supercapacitors.Keywords: ultra capacitor, switched ultracapacitors, inverter, supercapacitor, parallel connection, serial connection, battery limitation
Procedia PDF Downloads 412735 Modeling and Optimizing of Sinker Electric Discharge Machine Process Parameters on AISI 4140 Alloy Steel by Central Composite Rotatable Design Method
Authors: J. Satya Eswari, J. Sekhar Babub, Meena Murmu, Govardhan Bhat
Abstract:
Electrical Discharge Machining (EDM) is an unconventional manufacturing process based on removal of material from a part by means of a series of repeated electrical sparks created by electric pulse generators at short intervals between a electrode tool and the part to be machined emmersed in dielectric fluid. In this paper, a study will be performed on the influence of the factors of peak current, pulse on time, interval time and power supply voltage. The output responses measured were material removal rate (MRR) and surface roughness. Finally, the parameters were optimized for maximum MRR with the desired surface roughness. RSM involves establishing mathematical relations between the design variables and the resulting responses and optimizing the process conditions. RSM is not free from problems when it is applied to multi-factor and multi-response situations. Design of experiments (DOE) technique to select the optimum machining conditions for machining AISI 4140 using EDM. The purpose of this paper is to determine the optimal factors of the electro-discharge machining (EDM) process investigate feasibility of design of experiment techniques. The work pieces used were rectangular plates of AISI 4140 grade steel alloy. The study of optimized settings of key machining factors like pulse on time, gap voltage, flushing pressure, input current and duty cycle on the material removal, surface roughness is been carried out using central composite design. The objective is to maximize the Material removal rate (MRR). Central composite design data is used to develop second order polynomial models with interaction terms. The insignificant coefficients’ are eliminated with these models by using student t test and F test for the goodness of fit. CCD is first used to establish the determine the optimal factors of the electro-discharge machining (EDM) for maximizing the MRR. The responses are further treated through a objective function to establish the same set of key machining factors to satisfy the optimization problem of the electro-discharge machining (EDM) process. The results demonstrate the better performance of CCD data based RSM for optimizing the electro-discharge machining (EDM) process.Keywords: electric discharge machining (EDM), modeling, optimization, CCRD
Procedia PDF Downloads 341734 Three Phase PWM Inverter for Low Rating Energy Efficient Systems
Authors: Nelson Lujara
Abstract:
The paper presents a practical three-phase PWM inverter suitable for low voltage, low rating energy efficient systems. The work in the paper is conducted with the view to establishing the significance of the loss contribution from the PWM inverter in the determination of the complete losses of a photovoltaic (PV) array-powered induction motor drive water pumping system. Losses investigated include; conduction and switching loss of the devices and gate drive losses. It is found that the PWM inverter operates at a reasonable variable efficiency that does not fall below 92% depending on the load. The results between the simulated and experimental results for the system with or without a maximum power tracker (MPT) compares very well, within an acceptable range of 2% margin.Keywords: energy, inverter, losses, photovoltaic
Procedia PDF Downloads 640733 The Prospect of Producing Hydrogen by Electrolysis of Idle Discharges of Water from Reservoirs and Recycling of Waste-Gas Condensates
Authors: Inom Sh. Normatov, Nurmakhmad Shermatov, Rajabali Barotov, Rano Eshankulova
Abstract:
The results of the studies for the hydrogen production by the application of water electrolysis and plasma-chemical processing of gas condensate-waste of natural gas production methods are presented. Thin coating covers the electrode surfaces in the process of water electrolysis. Therefore, water for electrolysis was first exposed to electrosedimentation. The threshold voltage is shifted to a lower value compared with the use of electrodes made of stainless steel. At electrolysis of electrosedimented water by use of electrodes from stainless steel, a significant amount of hydrogen is formed. Pyrolysis of gas condensates in the atmosphere of a nitrogen was followed by the formation of acetylene (3-7 vol.%), ethylene (4-8 vol.%), and pyrolysis carbon (10-15 wt.%).Keywords: electrolyze, gascondensate, hydrogen, pyrolysis
Procedia PDF Downloads 310732 An E-Maintenance IoT Sensor Node Designed for Fleets of Diverse Heavy-Duty Vehicles
Authors: George Charkoftakis, Panagiotis Liosatos, Nicolas-Alexander Tatlas, Dimitrios Goustouridis, Stelios M. Potirakis
Abstract:
E-maintenance is a relatively new concept, generally referring to maintenance management by monitoring assets over the Internet. One of the key links in the chain of an e-maintenance system is data acquisition and transmission. Specifically for the case of a fleet of heavy-duty vehicles, where the main challenge is the diversity of the vehicles and vehicle-embedded self-diagnostic/reporting technologies, the design of the data acquisition and transmission unit is a demanding task. This clear if one takes into account that a heavy-vehicles fleet assortment may range from vehicles with only a limited number of analog sensors monitored by dashboard light indicators and gauges to vehicles with plethora of sensors monitored by a vehicle computer producing digital reporting. The present work proposes an adaptable internet of things (IoT) sensor node that is capable of addressing this challenge. The proposed sensor node architecture is based on the increasingly popular single-board computer – expansion boards approach. In the proposed solution, the expansion boards undertake the tasks of position identification by means of a global navigation satellite system (GNSS), cellular connectivity by means of 3G/long-term evolution (LTE) modem, connectivity to on-board diagnostics (OBD), and connectivity to analog and digital sensors by means of a novel design of expansion board. Specifically, the later provides eight analog plus three digital sensor channels, as well as one on-board temperature / relative humidity sensor. The specific device offers a number of adaptability features based on appropriate zero-ohm resistor placement and appropriate value selection for limited number of passive components. For example, although in the standard configuration four voltage analog channels with constant voltage sources for the power supply of the corresponding sensors are available, up to two of these voltage channels can be converted to provide power to the connected sensors by means of corresponding constant current source circuits, whereas all parameters of analog sensor power supply and matching circuits are fully configurable offering the advantage of covering a wide variety of industrial sensors. Note that a key feature of the proposed sensor node, ensuring the reliable operation of the connected sensors, is the appropriate supply of external power to the connected sensors and their proper matching to the IoT sensor node. In standard mode, the IoT sensor node communicates to the data center through 3G/LTE, transmitting all digital/digitized sensor data, IoT device identity, and position. Moreover, the proposed IoT sensor node offers WiFi connectivity to mobile devices (smartphones, tablets) equipped with an appropriate application for the manual registration of vehicle- and driver-specific information, and these data are also forwarded to the data center. All control and communication tasks of the IoT sensor node are performed by dedicated firmware. It is programmed with a high-level language (Python) on top of a modern operating system (Linux). Acknowledgment: This research has been co-financed by the European Union and Greek national funds through the Operational Program Competitiveness, Entrepreneurship, and Innovation, under the call RESEARCH—CREATE—INNOVATE (project code: T1EDK- 01359, IntelligentLogger).Keywords: IoT sensor nodes, e-maintenance, single-board computers, sensor expansion boards, on-board diagnostics
Procedia PDF Downloads 154731 Photovoltaic Cells Characteristics Measurement Systems
Authors: Rekioua T., Rekioua D., Aissou S., Ouhabi A.
Abstract:
Power provided by the photovoltaic array varies with solar radiation and temperature, since these parameters influence the electrical characteristic (Ipv-Vpv) of solar cells. In Scientific research, there are different methods to obtain these characteristics. In this paper, we present three methods. A simulation one using Matlab/Simulink. The second one is the standard experimental voltage method and the third one is by using LabVIEW software. This latter is based on an electronic circuit to test PV modules. All details of this electronic schemes are presented and obtained results of the three methods with a comparison and under different meteorological conditions are presented. The proposed method is simple and very efficiency for testing and measurements of electrical characteristic curves of photovoltaic panels.Keywords: photovoltaic cells, measurement standards, temperature sensors, data acquisition
Procedia PDF Downloads 461730 Commercial Management vs. Quantity Surveying: Hoax or Harmonization
Authors: Zelda Jansen Van Rensburg
Abstract:
Purpose: This study investigates the perceived disparities between Quantity Surveying and Commercial Management in the construction industry, questioning if these differences are substantive or merely semantic. It aims to challenge the conventional notion of Commercial Managers’ superiority by critically evaluating QS and CM roles, exploring CM integration possibilities, examining qualifications for aspiring Commercial Managers, assessing regulatory frameworks, and considering terminology redefinition for global QS professional enhancement. Design: Utilizing mixed methods like literature reviews, surveys, interviews, and document analyses, this research examines the QS-CM relationship. Insights from industry professionals, academics, and regulatory bodies inform the investigation into changing QS roles. Findings: Empirical data highlight evolving roles, showcasing areas of convergence and divergence between QSs and CM. Potential CM integration into QS practice and qualifications for aspiring Commercial Managers are identified. Limitations/Implications: Limitations include potential bias in self-reported data and findings. Nevertheless, the research informs future practices and educational approaches in QS and CM, reflecting the changing roles and responsibilities of Quantity Surveyors. Practical Implications: Findings inform industry practitioners, educators, and regulators, stressing the need to adapt to changing QS roles and integrate CM principles where applicable. Value to the Conference Theme: Aligned with ‘Evolving roles and responsibilities of Quantity Surveyors,’ this research offers insights crucial for understanding the changing dynamics within the QS profession and informs strategies to navigate these shifts effectively.Keywords: quantity surveying, commercial management, cost engineering, quantity survey
Procedia PDF Downloads 40729 Hysteresis Effect in Organometallic Perovskite Solar Cells with Mesoscopic NiO as a Hole Transport Layer
Authors: D. C. Asebiah, D. Saranin, S. Karazhanov, A. R. Tameev, M. Kah
Abstract:
In this paper, the mesoscopic NiO was used as a hole transport layer in the inverted planar organometallic hybrid perovskite solar cell to study the effect of hysteresis. The devices we fabricated have the structures Fluorine Tin Oxide (FTO)/mesoscopic NiO/perovskite/[6,6]-phenyl C₆₁-butyric acid methyl ester (PC₆₁BM) photovoltaic device. The perovskite solar cell was done by toluene air (TLA) method and horn sonication for the dispersion of the NiO nanoparticles in deionized water. The power conversion efficiency was 12.07% under 1.5 AM illumination. We report hysteresis in the in current-voltage dependence of the solar cells with mesoscopic NiO as a hole transport layer.Keywords: perovskite, mesoscopic, hysteresis, toluene air
Procedia PDF Downloads 170728 An Evaluation of the Impact of International Accounting Standards on Financial Reporting Quality: Evidence from Emerging Economies
Authors: Kwadwo Yeboah
Abstract:
Background and Aims: The adoption of International Accounting Standards (IAS) is considered to be one of the most significant developments in the accounting profession. The adoption of IAS aims to improve financial reporting quality by ensuring that financial information is transparent and comparable across borders. However, there is a lack of research on the impact of IAS on financial reporting quality in emerging economies. This study aims to fill this gap by evaluating the impact of IAS on financial reporting quality in emerging economies. Methods: This study uses a sample of firms from emerging economies that have adopted IAS. The sample includes firms from different sectors and industries. The financial reporting quality of these firms is measured using financial ratios, such as earnings quality, financial leverage, and liquidity. The data is analyzed using a regression model that controls for firm-specific factors, such as size and profitability. Results: The results show that the adoption of IAS has a positive impact on financial reporting quality in emerging economies. Specifically, firms that adopt IAS exhibit higher earnings quality and lower financial leverage compared to firms that do not adopt IAS. Additionally, the adoption of IAS has a positive impact on liquidity, suggesting that firms that adopt IAS have better access to financing. Conclusions: The findings of this study suggest that the adoption of IAS has a positive impact on financial reporting quality in emerging economies. The results indicate that IAS adoption can improve transparency and comparability of financial information, which can enhance the ability of investors to make informed investment decisions. The study contributes to the literature by providing evidence of the impact of IAS adoption in emerging economies. The findings of this study have implications for policymakers and regulators in emerging economies, as they can use this evidence to support the adoption of IAS and improve financial reporting quality in their respective countries.Keywords: accounting, international, standards, finance
Procedia PDF Downloads 84727 Seed Quality Aspects of Nightshade (Solanum Nigrum) as Influenced by Gibberellins (GA3) on Seed
Authors: Muga Moses
Abstract:
Plant growth regulators are actively involved in the growth and yield of plants. However, limited information is available on the combined effect of gibberellic acid (GA3) on growth attributes and yield of African nightshade. This experiment will be designed to fill this gap by studying the performance of African nightshade under the application of hormones. Gibberellic acid is a plant growth hormone that promotes cell expansion and division. A greenhouse and laboratory experiment will be conducted at the University of Sussex biotechnology greenhouse and Agriculture laboratory using a growth chamber to study the effect of GA3 on the growth and development attributes of African nightshade. The experiment consists of three replications and 5 treatments and is laid out in a randomized complete block design consisting of various concentrations of GA3. 0ppm, 50ppm, 100ppm, 150ppm and 200ppm. local farmer seed was grown in plastic pots, 6 seeds then hardening off to remain with four plants per pot at the greenhouse to attain purity of germplasm, proper management until maturity of berries then harvesting and squeezing to get seeds, paper dry on the sun for 7 days. In a laboratory, place 5 Whatman filter paper on glass petri-dish subject to different concentrations of stock solution, count 50 certified and clean, healthy seeds, then arrange on the moist filter paper and mark respectively. Spray with the stock solution twice a day and protrusion of radicle termed as germination count and discard to increase the accuracy of precision. Data will be collected on the application of GA3 to compare synergistic effects on the growth, yield, and nutrient contents on African nightshade.Keywords: African nightshade, growth, yield, shoot, gibberellins
Procedia PDF Downloads 88726 A Study on Analysis of Magnetic Field in Induction Generator for Small Francis Turbine Generator
Authors: Young-Kwan Choi, Han-Sang Jeong, Yeon-Ho Ok, Jae-Ho Choi
Abstract:
The purpose of this study is to verify validity of design by testing output of induction generator through finite element analysis before manufacture of induction generator designed. Characteristics in the operating domain of induction generator can be understood through analysis of magnetic field according to load (rotational speed) of induction generator. Characteristics of induction generator such as induced voltage, current, torque, magnetic flux density (magnetic flux saturation), and loss can be predicted by analysis of magnetic field.Keywords: electromagnetic analysis, induction generator, small hydro power generator, small francis turbine generator
Procedia PDF Downloads 1475725 DSPIC30F6010A Control for 12/8 Switched Reluctance Motor
Authors: Yang Zhou, Chen Hao, Ma Xiaoping
Abstract:
This paper briefly mentions the micro controller unit, and then goes into details about the exact regulations for SRM. Firstly, it proposes the main driving state control for motor and the importance of the motor position sensor. For different speed, the controller will choice various styles such as voltage chopper control, angle position control and current chopper control for which owns its advantages and disadvantages. Combining the strengths of the three discrepant methods, the main control chip will intelligently select the best performing control depending on the load and speed demand. Then the exact flow diagram is showed in paper. At last, an experimental platform is established to verify the correctness of the proposed theory.Keywords: switched reluctance motor, dspic microcontroller, current chopper
Procedia PDF Downloads 425724 Free Vibration of Functionally Graded Smart Beams Based on the First Order Shear Deformation Theory
Authors: A. R. Nezamabadi, M. Veiskarami
Abstract:
This paper studies free vibration of simply supported functionally graded beams with piezoelectric layers based on the first order shear deformation theory. The Young's modulus of beam is assumed to be graded continuously across the beam thickness. The governing equation is established. Resulting equation is solved using the Euler's equation. The effects of the constituent volume fractions, the influences of applied voltage on the vibration frequency are presented. To investigate the accuracy of the present analysis, a compression study is carried out with a known data.Keywords: mechanical buckling, functionally graded beam, first order shear deformation theory, free vibration
Procedia PDF Downloads 476723 Parallel PRBS Generation and Parallel BER Tester for 8-Gbps On-chip Interconnection Testing
Authors: Zhao Bin, Yan Dan Lei
Abstract:
In this paper, a multi-pattern parallel PRBS generator and a dedicated parallel BER tester is proposed for the 8-Gbps On-chip interconnection testing. A unique full-parallel PRBS checker is also proposed. The proposed design, together with the custom-designed high-speed parallel-to-serial and the serial-to-parallel circuit, will be used to test different on-chip interconnection transceivers. The design is implemented in TSMC 28nm CMOS technology with working voltage at 1.0 V. The serial to parallel ratio is 8:1 so the parallel PRBS generation and BER Tester can be run at lower speed.Keywords: PRBS, BER, high speed, generator
Procedia PDF Downloads 760722 Simulink Library for Reference Current Generation in Active DC Traction Substations
Authors: Mihaela Popescu, Alexandru Bitoleanu
Abstract:
This paper is focused on the reference current calculation in the compensation mode of the active DC traction substations. The so-called p-q theory of the instantaneous reactive power is used as theoretical foundation. The compensation goal of total compensation is taken into consideration for the operation under both sinusoidal and nonsinusoidal voltage conditions, through the two objectives of unity power factor and perfect harmonic cancelation. Four blocks of reference current generation implement the conceived algorithms and they are included in a specific Simulink library, which is useful in a DSP dSPACE-based platform working under Matlab/Simulink. The simulation results validate the correctness of the implementation and fulfillment of the compensation tasks.Keywords: active power filter, DC traction, p-q theory, Simulink library
Procedia PDF Downloads 674721 Effect on Bandwidth of Using Double Substrates Based Metamaterial Planar Antenna
Authors: Smrity Dwivedi
Abstract:
The present paper has revealed the effect of double substrates over a bandwidth performance for planar antennas. The used material has its own importance to get minimum return loss and improved directivity. The author has taken double substrates to enhance the efficiency in terms of gain of antenna. Metamaterial based antenna has its own specific structure which increased the performance of antenna. Improved return loss is -20 dB, and the voltage standing wave ratio (VSWR) is 1.2, which is better than single substrate having return loss of -15 dB and VSWR of 1.4. Complete results are obtained using commercial software CST microwave studio.Keywords: CST microwave studio, metamaterial, return loss, VSWR
Procedia PDF Downloads 390720 Cybersecurity Challenges in the Era of Open Banking
Authors: Krish Batra
Abstract:
The advent of open banking has revolutionized the financial services industry by fostering innovation, enhancing customer experience, and promoting competition. However, this paradigm shift towards more open and interconnected banking ecosystems has introduced complex cybersecurity challenges. This research paper delves into the multifaceted cybersecurity landscape of open banking, highlighting the vulnerabilities and threats inherent in sharing financial data across a network of banks and third-party providers. Through a detailed analysis of recent data breaches, phishing attacks, and other cyber incidents, the paper assesses the current state of cybersecurity within the open banking framework. It examines the effectiveness of existing security measures, such as encryption, API security protocols, and authentication mechanisms, in protecting sensitive financial information. Furthermore, the paper explores the regulatory response to these challenges, including the implementation of standards such as PSD2 in Europe and similar initiatives globally. By identifying gaps in current cybersecurity practices, the research aims to propose a set of robust, forward-looking strategies that can enhance the security and resilience of open banking systems. This includes recommendations for banks, third-party providers, regulators, and consumers on how to mitigate risks and ensure a secure open banking environment. The ultimate goal is to provide stakeholders with a comprehensive understanding of the cybersecurity implications of open banking and to outline actionable steps for safeguarding the financial ecosystem in an increasingly interconnected world.Keywords: open banking, financial services industry, cybersecurity challenges, data breaches, phishing attacks, encryption, API security protocols, authentication mechanisms, regulatory response, PSD2, cybersecurity practices
Procedia PDF Downloads 60719 Temperature-Dependent Barrier Characteristics of Inhomogeneous Pd/n-GaN Schottky Barrier Diodes Surface
Authors: K. Al-Heuseen, M. R. Hashim
Abstract:
The current-voltage (I-V) characteristics of Pd/n-GaN Schottky barrier were studied at temperatures over room temperature (300-470K). The values of ideality factor (n), zero-bias barrier height (φB0), flat barrier height (φBF) and series resistance (Rs) obtained from I-V-T measurements were found to be strongly temperature dependent while (φBo) increase, (n), (φBF) and (Rs) decrease with increasing temperature. The apparent Richardson constant was found to be 2.1x10-9 Acm-2K-2 and mean barrier height of 0.19 eV. After barrier height inhomogeneities correction, by assuming a Gaussian distribution (GD) of the barrier heights, the Richardson constant and the mean barrier height were obtained as 23 Acm-2K-2 and 1.78eV, respectively. The corrected Richardson constant was very closer to theoretical value of 26 Acm-2K-2.Keywords: electrical properties, Gaussian distribution, Pd-GaN Schottky diodes, thermionic emission
Procedia PDF Downloads 277718 Simulation of Surge Protection for a Direct Current Circuit
Authors: Pedro Luis Ferrer Penalver, Edmundo da Silva Braga
Abstract:
In this paper, the performance of a simple surge protection for a direct current circuit was simulated. The protection circuit was developed from modified electric macro models of a gas discharge tube and a transient voltage suppressor diode. Moreover, a combination wave generator circuit was used as source of energy surges. The simulations showed that the circuit presented ensures immunity corresponding with test level IV of the IEC 61000-4-5:2014 international standard. The developed circuit can be modified to meet the requirements of any other equipment to be protected. Similarly, the parameters of the combination wave generator can be changed to provide different surge amplitudes.Keywords: combination wave generator, IEC 61000-4-5, Pspice simulation, surge protection
Procedia PDF Downloads 327717 Fabrication of ZnO Nanorods Based Biosensor via Hydrothermal Method
Authors: Muhammad Tariq, Jafar Khan Kasi, Samiullah, Ajab Khan Kasi
Abstract:
Biosensors are playing vital role in industrial, clinical, and chemical analysis applications. Among other techniques, ZnO based biosensor is an easy approach due to its exceptional chemical and electrical properties. ZnO nanorods have positively charged isoelectric point which helps immobilize the negative charge glucose oxides (GOx). Here, we report ZnO nanorods based biosensors for the immobilization of GOx. The ZnO nanorods were grown by hydrothermal method on indium tin oxide substrate (ITO). The fabrication of biosensors was carried through batch processing using conventional photolithography. The buffer solutions of GOx were prepared in phosphate with a pH value of around 7.3. The biosensors effectively immobilized the GOx and result was analyzed by calculation of voltage and current on nanostructures.Keywords: hydrothermal growth, sol-gel, zinc dioxide, biosensors
Procedia PDF Downloads 301716 Pressure Sensitive v/s Pressure Resistance Institutional Investors towards Socially Responsible Investment Behavior: Evidence from Malaysia
Authors: Mohammad Talha, Abdullah Sallehhuddin Abdullah Salim, Abdul Aziz Abdul Jalil, Norzarina Md Yatim
Abstract:
The significant contribution of institutional investors across the globe in socially responsible investment (SRI) is well-documented in the literature. Nevertheless, how the SRI behavior of pressure-resistant, pressure-sensitive and pressure-indeterminate institutional investors remain unexplored extensively. This study examines the moderating effect of institutional investors towards socially responsible investment behavior in the context of emerging economies. This study involved 229 institutional investors in Malaysia. A total of 1,145 questionnaires were distributed. Out of these, 308 (130 pressure sensitive institutional investors and 178 pressure resistant institutional investors), representing a usable rate of 26.9 per cent, were found fit for data analysis. Utilizing multi-group analysis via AMOS, this study found evidence for the presence of moderating effect by a type of institutional investor topology in socially responsible investment behavior. At intentional level, it established that type of institutional investor was a significant moderator in the relationship between subjective norms, and caring ethical climate with intention among pressure-resistant institutional investors, as well as between perceived behavioral controls with intention among pressure-sensitive institutional investors. At the behavioral level, the results evidenced that there was only a significant moderating effect between intention and socially responsible investment behavior among pressure-resistant institutional investors. The outcomes are expected to benefit policy makers, regulators, and market participants in order to leap forward SRI growth in developing economies. Nevertheless, the outcomes are limited to a few factors, and it is believed that future studies shall address those limitations.Keywords: socially responsible investment, behavior, pressure sensitive investors, pressure insensitive investors, Institutional Investment Malaysia
Procedia PDF Downloads 368715 CDM-Based Controller Design for High-Frequency Induction Heating System with LLC Tank
Authors: M. Helaimi, R. Taleb, D. Benyoucef, B. Belmadani
Abstract:
This paper presents the design of a polynomial controller with coefficient diagram method (CDM). This controller is used to control the output power of high frequency resonant inverter with LLC tank. One of the most important problems associated with the proposed inverter is achieving ZVS operating during the induction heating process. To overcome this problem, asymmetrical voltage cancellation (AVC) control technique is proposed. The phased look loop (PLL) is used to track the natural frequency of the system. The small signal model of the system with the proposed control is obtained using extending describing function method (EDM). The validity of the proposed control is verified by simulation results.Keywords: induction heating, AVC control, CDM, PLL, resonant inverter
Procedia PDF Downloads 664