Search results for: number of passengers of the station
9890 The Hansen Solubility Parameters of Some Lignosulfonates
Authors: Bernt O. Myrvold
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Lignosulfonates (LS) find widespread use as dispersants, binders, anti-oxidants, and fillers. In most of these applications LS is used in formulation together with a number of other components. To better understand the interactions between LS and water and possibly other components in a formulation, the Hansen solubility parameters have been determined for some LS. The Hansen solubility parameter splits the total solubility parameter into three components, the dispersive, polar and hydrogen bonding part. The Hansen solubility parameter was determined by comparing the solubility in a number of solvents and solvent mixtures. We have found clear differences in the solubility parameters, with softwood LS being closer to water than hardwood LS.Keywords: Hansen solubility parameter, lignosulfonate (LS), solubility, solvent
Procedia PDF Downloads 5889889 Stepping in Sustainability: Walkability an Upcoming Design Parameter for Transit Based Communities in Lahore, Pakistan
Authors: Sadaf Saeed
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The consideration of walkability as an urban design parameter in conjunction with transit-oriented development is an established trend in the developed countries but an upcoming trend in developing countries. In Pakistan, the first Bus Rapid Transit (locally called as Metro Bus) has been introduced in the city of Lahore in 2013 where around 40 percent of the riders access to transit stations by walking. To what extent the aspect of walkability has been considered in the local scenario? To address this question, this paper presents an account of urban design parameters regarding pedestrian provisions and quality of walking environment between Metro Bus stations and users’ destination in the transit neighbourhoods (areas up to 500-meter radius). The primary and secondary data for objective and subjective walkability measurements has been used for neighbourhoods of five selected transit stations ranked against the predefined critical assessed factors (CAF). The multi-criteria approach including visual and geospatially-based parameters at street level, along with walkability index score at selected sites linked with CAF evaluation were the selected methods for this study. The acceptability of walkability as an urban design parameter for transit planning in terms of connectivity and social implications of the concept has also been analysed in the local context. The paper highlights that the aspect of walkability in Lahore is being derelict owing to the focus of government on other initiatives such as park and ride and feeder bus services for mobility of passengers. However, the pedestrian-friendly design parameters as a part of future transit planning can enhance social, liveable and interactive walking environment within transit neighbourhoods.Keywords: walkability, sustainability, transit neighborhoods, social communities
Procedia PDF Downloads 2459888 Model and Algorithm for Dynamic Wireless Electric Vehicle Charging Network Design
Authors: Trung Hieu Tran, Jesse O'Hanley, Russell Fowler
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When in-wheel wireless charging technology for electric vehicles becomes mature, a need for such integrated charging stations network development is essential. In this paper, we thus investigate the optimisation problem of in-wheel wireless electric vehicle charging network design. A mixed-integer linear programming model is formulated to solve into optimality the problem. In addition, a meta-heuristic algorithm is proposed for efficiently solving large-sized instances within a reasonable computation time. A parallel computing strategy is integrated into the algorithm to speed up its computation time. Experimental results carried out on the benchmark instances show that our model and algorithm can find the optimal solutions and their potential for practical applications.Keywords: electric vehicle, wireless charging station, mathematical programming, meta-heuristic algorithm, parallel computing
Procedia PDF Downloads 799887 Effect of Irrigation Interval on Jojoba Plants under Circumstance of Sinai
Authors: E. Khattab, S. Halla
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Jojoba plants are characterized by a tolerance of water stress, but due to the conditions of the Sinai in which the water is less, an irrigation interval study was carried out the jojoba plant from water stress without affecting the yield of oil. The field experiment was carried out at Maghara Research Station at North Sinai, Desert Research Center, Ministry of Agriculture, Egypt, to study the effect of irrigation interval on five clones of jojoba plants S-L, S-610, S- 700, S-B and S-G on growth and yield characters. Results showed that the clone S-700 has increase of all growth and yield characters under all interval irrigation compare with other clones. All variable of studied confirmed that clones of jojoba had significant effect with irrigation interval at one week but decrease value with three weeks. Jojoba plants tolerance to water stress but irrigation interval every week increased seed yield.Keywords: interval irrigation, growth and yield characters, oil, jojoba, Sinai
Procedia PDF Downloads 1949886 Research on Air pollution Spatiotemporal Forecast Model Based on LSTM
Authors: JingWei Yu, Hong Yang Yu
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At present, the increasingly serious air pollution in various cities of China has made people pay more attention to the air quality index(hereinafter referred to as AQI) of their living areas. To face this situation, it is of great significance to predict air pollution in heavily polluted areas. In this paper, based on the time series model of LSTM, a spatiotemporal prediction model of PM2.5 concentration in Mianyang, Sichuan Province, is established. The model fully considers the temporal variability and spatial distribution characteristics of PM2.5 concentration. The spatial correlation of air quality at different locations is based on the Air quality status of other nearby monitoring stations, including AQI and meteorological data to predict the air quality of a monitoring station. The experimental results show that the method has good prediction accuracy that the fitting degree with the actual measured data reaches more than 0.7, which can be applied to the modeling and prediction of the spatial and temporal distribution of regional PM2.5 concentration.Keywords: LSTM, PM2.5, neural networks, spatio-temporal prediction
Procedia PDF Downloads 1349885 Optimizing the Probabilistic Neural Network Training Algorithm for Multi-Class Identification
Authors: Abdelhadi Lotfi, Abdelkader Benyettou
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In this work, a training algorithm for probabilistic neural networks (PNN) is presented. The algorithm addresses one of the major drawbacks of PNN, which is the size of the hidden layer in the network. By using a cross-validation training algorithm, the number of hidden neurons is shrunk to a smaller number consisting of the most representative samples of the training set. This is done without affecting the overall architecture of the network. Performance of the network is compared against performance of standard PNN for different databases from the UCI database repository. Results show an important gain in network size and performance.Keywords: classification, probabilistic neural networks, network optimization, pattern recognition
Procedia PDF Downloads 2629884 The Influence of Remuneration Committees, Directors' Shareholding and Institutional Ownership on the Remuneration of Directors in the Large Listed Companies in South Africa
Authors: Henriette Scholtz
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Excessive executive directors’ remuneration remains a major concern for many stakeholders and are some of the factors to blame for the recent global financial crisis. The objective of this study was to examine whether certain firm characteristics are an effective way of protecting shareholders’ interests with respect to executive directors’ remuneration. To achieve this, an ordinary least squares model was used to test the relationship between the remuneration of executive directors and a number of firm and corporate governance characteristics to determine whether these characteristics have an influence on executive directors’ remuneration of large listed companies in South Africa. It was found that corporate governance reforms relating to institutional ownership, shareholder voting on the remuneration policy and the number of remuneration committee meetings acts as an effective governance tool to protect shareholder’s interests with regard to executive remuneration. There is no evidence that the number of non-executive directors on the remuneration committee has an influence on the executive directors’ remuneration.Keywords: executive directors’ remuneration, agency theory, corporate governance, remuneration committee, directors’ shareholding, institutional ownership
Procedia PDF Downloads 2089883 The Usefulness of Financial Certification in Taiwan
Authors: Chih-Mei Wang, Jon-Chao Hong, Jian-Hong Ye, Jing-Yun Fan, Chiao-Fei Lin
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The value of a certificate is to implement the criteria for evaluating work ability. Some professional certificates may make people feel good, but they are not useful in the workplace. To address this issue, this study is based on the expectancy-value model to take financial certificates as an example to explore how participants perceived the value of obtaining certification related to their usage perception of career promotion and salary increase. A total of 339 valid samples were subjected to confirmatory factor analysis and structural equation modeling; the results showed that the number of professional certificates was not significantly correlated with career promotion, but the number of professional certificates is negatively related to salary and benefits (S&B), while career promotion and S&B were positively related to job performance. The results show that the number of professional certificates does not play a significant role in the expectancy-value model. Therefore, professional certifications related to a basic level of finance was not expected to obtain in Taiwan's financial industry, and it is important to study the usefulness of some other certificates in other competitive industry.Keywords: career promotion, certificate, compensation and benefits, goal-directed behaviors, Job performance
Procedia PDF Downloads 1929882 Study on Measuring Method and Experiment of Arc Fault Detection Device
Authors: Yang Jian-Hong, Zhang Ren-Cheng, Huang Li
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Arc fault is one of the main inducements of electric fires. Arc Fault Detection Device (AFDD) can detect arc fault effectively. Arc fault detections and unhooking standards are the keys to AFDD practical application. First, an arc fault continuous production system was developed, which could count the arc half wave number. Then, Combining with the UL1699 standard, ignition probability curve of cotton and unhooking time of various currents intensity were obtained by experiments. The combustion degree of arc fault could be expressed effectively by arc area. Experiments proved that electric fires would be misjudged or missed only using arc half wave number as AFDD unhooking basis. At last, Practical tests were carried out on the self-developed AFDD system. The result showed that actual AFDD unhooking time was the sum of arc half wave cycling number, Arc wave identification time and unhooking mechanical operation time And the first two shared shorter time. Unhooking time standard depended on the shortest mechanical operation time.Keywords: arc fault detection device, arc area, arc half wave, unhooking time, arc fault
Procedia PDF Downloads 5099881 Association of Copy Number Variation of the CHKB, KLF6, GPC1, and CHRM3 Genes with Growth Traits of Datong Yak (Bos grunniens)
Authors: Habtamu Abera Goshu, Ping Yan
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Copy number variation (CNV) is a significant marker of the genetic and phenotypic diversity among individuals that accounts for complex quantitative traits of phenotype and diseases via modulating gene dosage, position effects, alteration of downstream pathways, modification of chromosome structure, and position within the nucleus and disrupting coding regions in the genome. Associating copy number variations (CNVs) with growth and gene expression are a powerful approach for identifying genomic characteristics that contribute to phenotypic and genotypic variation. A previous study using next-generation sequencing illustrated that the choline kinase beta (CHKB), Krüpple-like factor 6 (KLF6), glypican 1(GPC1), and cholinergic receptor muscarinic 3 (CHRM3) genes reside within copy number variable regions (CNVRs) of yak populations that overlap with quantitative trait loci (QTLs) of meat quality and growth. As a result, this research aimed to determine the association of CNVs of the KLF6, CHKB, GPC1, and CHRM3 genes with growth traits in the Datong yak breed. The association between the CNV types of the KLF6, CHKB, GPC1, and CHRM3 genes and the growth traits in the Datong yak breed was determined by one-way analysis of variance (ANOVA) using SPSS software. The CNV types were classified as a loss (a copy number of 0 or 1), gain (a copy number >2), and normal (a copy number of 2) relative to the reference gene, BTF3 in the 387 individuals of Datong yak. These results indicated that the normal CNV types of the CHKB and GPC1 genes were significantly (P<0.05) associated with high body length, height and weight, and chest girth in six-month-old and five-year-old Datong yaks. On the other hand, the loss CNV types of the KLF6 gene is significantly (P<0.05) associated with body weight and length and chest girth at six-month-old and five-year-old Datong yaks. In the contrary, the gain CNV type of the CHRM3 gene is highly (P<0.05) associated with body weight, length, height, and chest girth in six-month-old and five-year-old. This work provides the first observation of the biological role of CNVs of the CHKB, KLF6, GPC1, and CHRM3 genes in the Datong yak breed and might, therefore, provide a novel opportunity to utilize data on CNVs in designing molecular markers for the selection of animal breeding programs for larger populations of various yak breeds. Therefore, we hypothesized that this study provided inclusive information on the application of CNVs of the CHKB, KLF6, GPC1, and CHRM3 genes in growth traits in Datong yaks and its possible function in bovine species.Keywords: Copy number variation, growth traits, yak, genes
Procedia PDF Downloads 1729880 Advances in the Design of Wireless Sensor Networks for Environmental Monitoring
Authors: Shathya Duobiene, Gediminas Račiukaitis
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Wireless Sensor Networks (WSNs) are an emerging technology that opens up a new field of research. The significant advance in WSN leads to an increasing prevalence of various monitoring applications and real-time assistance in labs and factories. Selective surface activation induced by laser (SSAIL) is a promising technology that adapts to the WSN design freedom of shape, dimensions, and material. This article proposes and implements a WSN-based temperature and humidity monitoring system, and its deployed architectures made for the monitoring task are discussed. Experimental results of newly developed sensor nodes implemented in university campus laboratories are shown. Then, the simulation and the implementation results obtained through monitoring scenarios are displayed. At last, a convenient solution to keep the WSN alive and functional as long as possible is proposed. Unlike other existing models, on success, the node is self-powered and can utilise minimal power consumption for sensing and data transmission to the base station.Keywords: IoT, network formation, sensor nodes, SSAIL technology
Procedia PDF Downloads 889879 Communication of Sensors in Clustering for Wireless Sensor Networks
Authors: Kashish Sareen, Jatinder Singh Bal
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The use of wireless sensor networks (WSNs) has grown vastly in the last era, pointing out the crucial need for scalable and energy-efficient routing and data gathering and aggregation protocols in corresponding large-scale environments. Wireless Sensor Networks have now recently emerged as a most important computing platform and continue to grow in diverse areas to provide new opportunities for networking and services. However, the energy constrained and limited computing resources of the sensor nodes present major challenges in gathering data. The sensors collect data about their surrounding and forward it to a command centre through a base station. The past few years have witnessed increased interest in the potential use of wireless sensor networks (WSNs) as they are very useful in target detecting and other applications. However, hierarchical clustering protocols have maximum been used in to overall system lifetime, scalability and energy efficiency. In this paper, the state of the art in corresponding hierarchical clustering approaches for large-scale WSN environments is shown.Keywords: clustering, DLCC, MLCC, wireless sensor networks
Procedia PDF Downloads 4829878 Possibilities to Evaluate the Climatic and Meteorological Potential for Viticulture in Poland: The Case Study of the Jagiellonian University Vineyard
Authors: Oskar Sekowski
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Current global warming causes changes in the traditional zones of viticulture worldwide. During 20th century, the average global air temperature increased by 0.89˚C. The models of climate change indicate that viticulture, currently concentrating in narrow geographic niches, may move towards the poles, to higher geographic latitudes. Global warming may cause changes in traditional viticulture regions. Therefore, there is a need to estimate the climatic conditions and climate change in areas that are not traditionally associated with viticulture, e.g., Poland. The primary objective of this paper is to prepare methodology to evaluate the climatic and meteorological potential for viticulture in Poland based on a case study. Moreover, the additional aim is to evaluate the climatic potential of a mesoregion where a university vineyard is located. The daily data of temperature, precipitation, insolation, and wind speed (1988-2018) from the meteorological station located in Łazy, southern Poland, was used to evaluate 15 climatological parameters and indices connected with viticulture. The next steps of the methodology are based on Geographic Information System methods. The topographical factors such as a slope gradient and slope exposure were created using Digital Elevation Models. The spatial distribution of climatological elements was interpolated by ordinary kriging. The values of each factor and indices were also ranked and classified. The viticultural potential was determined by integrating two suitability maps, i.e., the topographical and climatic ones, and by calculating the average for each pixel. Data analysis shows significant changes in heat accumulation indices that are driven by increases in maximum temperature, mostly increasing number of days with Tmax > 30˚C. The climatic conditions of this mesoregion are sufficient for vitis vinifera viticulture. The values of indicators and insolation are similar to those in the known wine regions located on similar geographical latitudes in Europe. The smallest threat to viticulture in study area is the occurrence of hail and the highest occurrence of frost in the winter. This research provides the basis for evaluating general suitability and climatologic potential for viticulture in Poland. To characterize the climatic potential for viticulture, it is necessary to assess the suitability of all climatological and topographical factors that can influence viticulture. The methodology used in this case study shows places where there is a possibility to create vineyards. It may also be helpful for wine-makers to select grape varieties.Keywords: climatologic potential, climatic classification, Poland, viticulture
Procedia PDF Downloads 1069877 Frequent-Flyer Program: The Connection between Commercial Partners and Spin-off
Authors: Changmin Jiang
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In this paper, we build a theoretical model to investigate the relationship between two recent trends in airline frequent-flyer programs (FFPs): the adoption of the “coalition” business model with other commercial partners, and the separation from airlines’ operations. We show that commercial partners benefit from teaming up with FFP, while increasing the number of commercial partners will increase the total profit; it reduces the average profit of the parties involved. Furthermore, we show that the number of commercial partners of an FFP is negatively related with the benefit to keep the FFP in-house.Keywords: frequent flyer program, coalition, commercial partners, spin-off
Procedia PDF Downloads 3019876 The Severity of Electric Bicycle Injuries Compared to Classic Bicycle Injuries in Children: A Retrospective Review
Authors: Tali Capua, Karin Hermon, Miguel Glatstein, Oren Tavor, Ayelet Rimon
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Background: Electric bicycles (E-bikes) are one of a wide range of light electric vehicles that provide convenient local transportation and attractive recreational opportunities. Along with their growing use worldwide, the E-bike related injury rate increases. To the best of our knowledge, this study is the first to specifically compare E-bike with classic bicycle related injuries in children. Methods: Data of all pediatric ( < 16 years of age) bicycle related injuries presenting to an urban level I trauma center between 2014 and 2015 were collected and analyzed. The recorded data included age, gender, details of the accident, as well severity of injury, medical diagnosis, and the outcome. Abbreviated Injury Score (AIS) and Injury Severity Score (ISS) were calculated for each patient. Data of E-bike related injuries and classic bicycle were then compared. Results: A total of 124 bicycle related injuries and 97 E-bike related injuries presented to the emergency department. Once pedestrians and bicycle passengers were removed, the groups of riders consisted of 111 bikers and 85 E-bikers. The mean age of bikers was 9.9 years (range 3-16 years) and of E-bikers was 13.7 years (range 7.5-16 years). Injuries to the head and the extremities were common in both groups. Compared to bikers, E-bikers had significantly more injuries to intra-abdominal organs (p = 0.04). Twenty patients (16%) with bicycle related injuries were admitted, and 13 (15%) patients with E-bike related injuries, of the latter group four underwent surgical intervention. ISS scores were low overall, but the injuries of higher severity (ISS > 9) were among the E-bikers. Conclusions: This study provides unique information which suggests that injuries in E-bikers tend to be more severe than in classic bikers. There is a need for regulation regarding the use of E-bikes to enhance the safety of both bikers and other road and pavement users.Keywords: bicycle, electric bicycle, injury, pediatric, trauma
Procedia PDF Downloads 1899875 Valorization of Sawdust for the Treatment of Purified Water for Irrigation
Authors: Dalila Oulhaci, Mohammed Zahaf
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The watering technique is essential to maintain a moist perimeter around the roots of the crop. This is the case with topical watering, where the soil around the root system can be kept permanently moist between the two extremes of water content. Moreover, one of the oldest methods used since Roman times throughout North Africa and the Near East was based on the repeated pouring of water into porous earthen vessels buried in the ground. In this context, these two techniques have been combined by replacing the earthen vase with plastic bottles filled with sand which release water through their perforated walls into the surrounding soil. The objective of this work is to first determine the purifying power of the activated sludge treatment plant of Toggourt and then that of the bottled Sawdust filter. For the station, the BOD purification rate was (96.5%), the COD purification rate was (87%) and suspended solids (90%). For the bottle, the BOD removal rate was (35%), and COD removal rate was (12.58%). This work falls within the framework of water saving, sustainable development and environmental protection, and also within the framework of agriculture.Keywords: wasterwater, sawdust, purification, irrigation, touggourt (Algeria)
Procedia PDF Downloads 869874 Towards Kurdish Internet Linguistics: A Case Study on the Impact of Social Media on Kurdish Language
Authors: Karwan K. Abdalrahman
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Due to the impacts of the internet and social media, new words and expressions enter the Kurdish language, and a number of familiarized words get new meanings. The case is especially true when the technique of transliteration is taken into consideration. Through transliteration, a number of selected words widely used on social media are entering the Kurdish media discourse. In addition, a selected number of Kurdish words get new cultural and psychological meanings. The significance of this study is to delve into the process of word formation in the Kurdish language and explore how new words and expressions are formed by social media users and got public recognition. First, the study investigates the English words that enter the Kurdish language through different social media platforms. All of these words are transliterated and are used in spoken and written discourses. Second, there are a specific number of Kurdish words that got new meanings in social media. As for these words, there are psychological and cultural factors that make people use these expressions for specific political reasons. It can be argued that they have an indirect political message along with their new linguistic usages. This is a qualitative study analyzing video content that was published in the last two years on social media platforms, including Facebook and YouTube. The collected data was analyzed based on the themes discussed above. The findings of the research can be summarized as follows: the widely used transliterated words have entered both the spoken and written discourses. Authors in online and offline newspapers, TV presenters, literary writers, columnists are using these new expressions in their writings. As for the Kurdish words with new meanings, they are also widely used for psychological, cultural, and political reasons.Keywords: Kurdish language, social media, new meanings, transliteration, vocabulary
Procedia PDF Downloads 1809873 Numerical Modeling and Experimental Analysis of a Pallet Isolation Device to Protect Selective Type Industrial Storage Racks
Authors: Marcelo Sanhueza Cartes, Nelson Maureira Carsalade
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This research evaluates the effectiveness of a pallet isolation device for the protection of selective-type industrial storage racks. The device works only in the longitudinal direction of the aisle, and it is made up of a platform installed on the rack beams. At both ends, the platform is connected to the rack structure by means of a spring-damper system working in parallel. A system of wheels is arranged between the isolation platform and the rack beams in order to reduce friction, decoupling of the movement and improve the effectiveness of the device. The latter is evaluated by the reduction of the maximum dynamic responses of basal shear load and story drift in relation to those corresponding to the same rack with the traditional construction system. In the first stage, numerical simulations of industrial storage racks were carried out with and without the pallet isolation device. The numerical results allowed us to identify the archetypes in which it would be more appropriate to carry out experimental tests, thus limiting the number of trials. In the second stage, experimental tests were carried out on a shaking table to a select group of full-scale racks with and without the proposed device. The movement simulated by the shaking table was based on the Mw 8.8 magnitude earthquake of February 27, 2010, in Chile, registered at the San Pedro de la Paz station. The peak ground acceleration (PGA) was scaled in the frequency domain to fit its response spectrum with the design spectrum of NCh433. The experimental setup contemplates the installation of sensors to measure relative displacement and absolute acceleration. The movement of the shaking table with respect to the ground, the inter-story drift of the rack and the pallets with respect to the rack structure were recorded. Accelerometers redundantly measured all of the above in order to corroborate measurements and adequately capture low and high-frequency vibrations, whereas displacement and acceleration sensors are respectively more reliable. The numerical and experimental results allowed us to identify that the pallet isolation period is the variable with the greatest influence on the dynamic responses considered. It was also possible to identify that the proposed device significantly reduces both the basal cut and the maximum inter-story drift by up to one order of magnitude.Keywords: pallet isolation system, industrial storage racks, basal shear load, interstory drift.
Procedia PDF Downloads 739872 Design of a Dual Polarized Resonator Antenna for Mobile Communication System
Authors: N. Fhafhiem, P. Krachodnok, R. Wongsan
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This paper proposes the development and design of double layer metamaterials based on electromagnetic band gap (EBG) rods as a superstrate of a resonator antenna to enhance required antenna characteristics for the mobile base station. The metallic rod type metamaterial can partially reflect wave of a primary radiator. The antenna was designed and analyzed by a simulation result from CST Microwave Studio and designed technique could be confirmed by a measurement results from prototype antenna that agree with simulation results. The results indicate that the antenna can also generate a dual polarization by using a 45˚ oriented curved strip dipole located at the center of the reflector plane with double layer superstrate. It can be used to simplify the feed system of an antenna. The proposed antenna has a bandwidth covering the frequency range of 1920 – 2200 MHz, the gain of the antenna increases up to 14.06 dBi. In addition, an interesting sectoral 60˚ pattern is presented in horizontal plane.Keywords: metamaterial, electromagnetic band gap, dual polarization, resonator antenna
Procedia PDF Downloads 3879871 The Determinants of Financial Stability: Evidence from Jordan
Authors: Wasfi Al Salamat, Shaker Al-Kharouf
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This study aims to examine the determinants of financial stability for 13 commercial banks listed on the Amman stock exchange (ASE) over the period (2007-2016) after controlling for the independent variables: return on equity (ROE), return on assets (ROA), earnings per share (EPS), growth in gross domestic product (GDP), inflation rate and debt ratio to measure the financial stability by three main variables: capital adequacy, non-performing loans and the number of returned checks. The balanced panel data statistical approach has been used for data analysis. Results are estimated by using multiple regression models. The empirical results suggested that there is statistically significant negative effect of inflation rate and debt ratio on the capital adequacy while there is statistically significant positive effect of growth in gross domestic product on capital adequacy. In contrast, there is statistically significant negative effect of return on equity and growth in gross domestic product on the non-performing loans while there is statistically significant positive effect of inflation rate on non-performing loans. Finally, there is statistically significant negative effect of growth in gross domestic product on the number of returned checks while there is statistically significant positive effect of inflation rate on the number of returned checks.Keywords: capital adequacy, financial stability, non-performing loans, number of returned checks, ASE
Procedia PDF Downloads 2249870 The Communication of Audit Report: Key Audit Matters in United Kingdom
Authors: L. Sierra, N. Gambetta, M. A. Garcia-Benau, M. Orta
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Financial scandals and financial crisis have led to an international debate on the value of auditing. In recent years there have been significant legislative reforms aiming to increase markets’ confidence in audit services. In particular, there has been a significant debate on the need to improve the communication of auditors with audit reports users as a way to improve its informative value and thus, to improve audit quality. The International Auditing and Assurance Standards Board (IAASB) has proposed changes to the audit report standards. The International Standard on Auditing 701, Communicating Key Audit Matters (KAM) in the Independent Auditor's Report, has introduced new concepts that go beyond the auditor's opinion and requires to disclose the risks that, from the auditor's point of view, are more significant in the audited company information. Focusing on the companies included in the Financial Times Stock Exchange 100 index, this study aims to focus on the analysis of the determinants of the number of KAM disclosed by the auditor in the audit report and moreover, the analysis of the determinants of the different type of KAM reported during the period 2013-2015. To test the hypotheses in the empirical research, two different models have been used. The first one is a linear regression model to identify the client’s characteristics, industry sector and auditor’s characteristics that are related to the number of KAM disclosed in the audit report. Secondly, a logistic regression model is used to identify the determinants of the number of each KAM type disclosed in the audit report; in line with the risk-based approach to auditing financial statements, we categorized the KAM in 2 groups: Entity-level KAM and Accounting-level KAM. Regarding the auditor’s characteristics impact on the KAM disclosure, the results show that PwC tends to report a larger number of KAM while KPMG tends to report less KAM in the audit report. Further, PwC reports a larger number of entity-level risk KAM while KPMG reports less account-level risk KAM. The results also show that companies paying higher fees tend to have more entity-level risk KAM and less account-level risk KAM. The materiality level is positively related to the number of account-level risk KAM. Additionally, these study results show that the relationship between client’s characteristics and number of KAM is more evident in account-level risk KAM than in entity-level risk KAM. A highly leveraged company carries a great deal of risk, but due to this, they are usually subject to strong capital providers monitoring resulting in less account-level risk KAM. The results reveal that the number of account-level risk KAM is strongly related to the industry sector in which the company operates assets. This study helps to understand the UK audit market, provides information to auditors and finally, it opens new research avenues in the academia.Keywords: FTSE 100, IAS 701, key audit matters, auditor’s characteristics, client’s characteristics
Procedia PDF Downloads 2319869 BER Analysis of Energy Detection Spectrum Sensing in Cognitive Radio Using GNU Radio
Authors: B. Siva Kumar Reddy, B. Lakshmi
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Cognitive Radio is a turning out technology that empowers viable usage of the spectrum. Energy Detector-based Sensing is the most broadly utilized spectrum sensing strategy. Besides, it is a lot of generic as receivers does not like any information on the primary user's signals, channel data, of even the sort of modulation. This paper puts forth the execution of energy detection sensing for AM (Amplitude Modulated) signal at 710 KHz, FM (Frequency Modulated) signal at 103.45 MHz (local station frequency), Wi-Fi signal at 2.4 GHz and WiMAX signals at 6 GHz. The OFDM/OFDMA based WiMAX physical layer with convolutional channel coding is actualized utilizing USRP N210 (Universal Software Radio Peripheral) and GNU Radio based Software Defined Radio (SDR). Test outcomes demonstrated the BER (Bit Error Rate) augmentation with channel noise and BER execution is dissected for different Eb/N0 (the energy per bit to noise power spectral density ratio) values.Keywords: BER, Cognitive Radio, GNU Radio, OFDM, SDR, WiMAX
Procedia PDF Downloads 5009868 Formulation of Optimal Shifting Sequence for Multi-Speed Automatic Transmission
Authors: Sireesha Tamada, Debraj Bhattacharjee, Pranab K. Dan, Prabha Bhola
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The most important component in an automotive transmission system is the gearbox which controls the speed of the vehicle. In an automatic transmission, the right positioning of actuators ensures efficient transmission mechanism embodiment, wherein the challenge lies in formulating the number of actuators associated with modelling a gearbox. Data with respect to actuation and gear shifting sequence has been retrieved from the available literature, including patent documents, and has been used in this proposed heuristics based methodology for modelling actuation sequence in a gear box. This paper presents a methodological approach in designing a gearbox for the purpose of obtaining an optimal shifting sequence. The computational model considers factors namely, the number of stages and gear teeth as input parameters since these two are the determinants of the gear ratios in an epicyclic gear train. The proposed transmission schematic or stick diagram aids in developing the gearbox layout design. The number of iterations and development time required to design a gearbox layout is reduced by using this approach.Keywords: automatic transmission, gear-shifting, multi-stage planetary gearbox, rank ordered clustering
Procedia PDF Downloads 3259867 Investigation on Fischer-Tropsch Synthesis over Cobalt-Gadolinium Catalyst
Authors: Jian Huang, Weixin Qian, Haitao Zhang, Weiyong Ying
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Cobalt-gadolinium catalyst for Fischer-Tropsch synthesis was prepared by impregnation method with commercial silica gel, and its texture properties were characterized by BET, XRD, and TPR. The catalytic performance of the catalyst was tested in a fixed bed reactor. The results showed that the addition of gadolinium to the cobalt catalyst might decrease the size of cobalt particles, and increased the dispersion of catalytic active cobalt phases. The carbon number distributions for the catalysts was calculated by ASF equation.Keywords: Fischer-Tropsch synthesis, cobalt-based catalysts, gadolinium, carbon number distributions
Procedia PDF Downloads 3809866 Pakistan’s Taxation System: A Critical Appraisal
Authors: Khalid Javed, Rashid Mahmood
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The constitution empowers the Federal Government to collect taxes on income other than agricultural income, taxes on capital value, customs, excise duties and sales taxes. The Central Board of Revenue (CBR) and its subordinate departments administer the tax system. Each of the three principal taxes has a different history and different set of issues. For a large number of income tax payers the core of the business process is pre-audit and assessment by a tax official. This process gives considerable discretion to tax officials, with potential for abuse. Moreover, this process is also not tenable as the number of taxpayers increase. The report is focused on a total overhaul of the process and organization of income tax. Sales tax is recent and its process and organization is adjusted to the needs of an expanding tax base. These are based on self-assessment and selective audit. Similarly, in customs the accent is on accelerating and broadening the changes begun in recent years. Before long, central excise will be subsumed in sales tax. During the nineties, despite many changes in the tax regime and introduction of withholding and presumptive taxes, Federal Government tax to GDP ratio has varied narrowly around eleven percent. The tax base has grown but still remains narrow and skewed. The number of income tax filers is around one million.Keywords: central board of revenue, GDP, sale tax, income tax
Procedia PDF Downloads 4429865 Thermal Analysis for Darcy Forchheimer Effect with Hybrid Ferro Fluid Flow
Authors: Behzad Ali Khan, M. Zubair Akbar Qureshi
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The article analyzes the Darcy Forchheimer 2D Hybrid ferrofluid. The flow of a Hybrid ferrofluid is made due to an unsteady porous channel. The classical liquid water is treated as a based liquid. The flow in the permeable region is characterized by the Darcy-Forchheimer relation. Heat transfer phenomena are studied during the flow. The transformation of a partial differential set of equations into a strong ordinary differential frame is formed through appropriate variables. The numerical Shooting Method is executed for solving the simplified set of equations. In addition, a numerical analysis (ND-Solve) is utilized for the convergence of the applied technique. The influence of some flow model quantities like Pr (Prandtle number), r (porous medium parameter), F (Darcy-porous medium parameter), Re (Reynolds number), Pe (Peclet number) on velocity and temperature field are scrutinized and studied through sketches. Certain physical factors like f ''(η) (skin friction coefficient) and θ^'(η) (rate of heat transfer) are first derived and then presented through tables.Keywords: darcy forcheimer, hybrid ferro fluid, porous medium, porous channel
Procedia PDF Downloads 1749864 Heat and Mass Transfer of Triple Diffusive Convection in a Rotating Couple Stress Liquid Using Ginzburg-Landau Model
Authors: Sameena Tarannum, S. Pranesh
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A nonlinear study of triple diffusive convection in a rotating couple stress liquid has been analysed. It is performed to study the effect of heat and mass transfer by deriving Ginzburg-Landau equation. Heat and mass transfer are quantified in terms of Nusselt number and Sherwood numbers, which are obtained as a function of thermal and solute Rayleigh numbers. The obtained Ginzburg-Landau equation is Bernoulli equation, and it has been elucidated numerically by using Mathematica. The effects of couple stress parameter, solute Rayleigh numbers, and Taylor number on the onset of convection and heat and mass transfer have been examined. It is found that the effects of couple stress parameter and Taylor number are to stabilize the system and to increase the heat and mass transfer.Keywords: couple stress liquid, Ginzburg-Landau model, rotation, triple diffusive convection
Procedia PDF Downloads 3389863 Multi-Objective Optimization of Combined System Reliability and Redundancy Allocation Problem
Authors: Vijaya K. Srivastava, Davide Spinello
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This paper presents established 3n enumeration procedure for mixed integer optimization problems for solving multi-objective reliability and redundancy allocation problem subject to design constraints. The formulated problem is to find the optimum level of unit reliability and the number of units for each subsystem. A number of illustrative examples are provided and compared to indicate the application of the superiority of the proposed method.Keywords: integer programming, mixed integer programming, multi-objective optimization, Reliability Redundancy Allocation
Procedia PDF Downloads 1729862 Passenger Movement Pattern during Ship Evacuation Considering the Combined Effect of Ship Heeling and Trim
Authors: Jinlu Sun, Shouxiang Lu, Siuming Lo
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Large passenger ship, especially luxury cruise, is one of the most prevalent means of marine transportation and tourism nowadays. In case of an accident, an effective evacuation would be the ultimate way to minimize the consequence. Ship heeling and trim has a considerable influence on passenger walking speed and posture during ship evacuation. To investigate passenger movement pattern under the combined effect of ship heeling and trim, a ship corridor simulator was developed. Both fast and freely individual walking experiments by male and female experimental subjects under heeling and trim conditions were conducted and recorded therein. It is found that routes of experimental subjects would change due to the heeling and trim angles, although they always walk along the right side because of cultural factors. Experimental subjects would also change their posture to adapt the combined heeling and trim conditions, such as leaning forward, adopting larger arm swaying, shorter and more frequent steps. While for individual walking speed, the speed would decrease with the increasing heeling and trim angles. But the maximum individual walking speed is achieved at heeling angle of 0° with trim angle ranging from -15° to -5 °, instead of on level ground, which may be attributable to the effect of the gravitational acceleration. Female is approximately 10% slower than male due to the discrepancy in physical quality. Besides, individual walking speed shows similar trends in both fast and freely walking modes, and the speed value in freely walking mode is about 78% of that in fast walking mode under each experimental condition. Furthermore, to designate the movement pattern of passengers in heeling and trim conditions, a model of the walking speed reduction was proposed. This work would provide guidance on the development of evacuation models and the design of evacuation facilities on board.Keywords: evacuation, heeling, individual walking speed, ship corridor simulator, trim
Procedia PDF Downloads 2579861 Three-Stage Least Squared Models of a Station-Level Subway Ridership: Incorporating an Analysis on Integrated Transit Network Topology Measures
Authors: Jungyeol Hong, Dongjoo Park
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The urban transit system is a critical part of a solution to the economic, energy, and environmental challenges. Furthermore, it ultimately contributes the improvement of people’s quality of lives. For taking these kinds of advantages, the city of Seoul has tried to construct an integrated transit system including both subway and buses. The effort led to the fact that approximately 6.9 million citizens use the integrated transit system every day for their trips. Diagnosing the current transit network is a significant task to provide more convenient and pleasant transit environment. Therefore, the critical objective of this study is to establish a methodological framework for the analysis of an integrated bus-subway network and to examine the relationship between subway ridership and parameters such as network topology measures, bus demand, and a variety of commercial business facilities. Regarding a statistical approach to estimate subway ridership at a station level, many previous studies relied on Ordinary Least Square regression, but there was lack of studies considering the endogeneity issues which might show in the subway ridership prediction model. This study focused on both discovering the impacts of integrated transit network topology measures and endogenous effect of bus demand on subway ridership. It could ultimately contribute to developing more accurate subway ridership estimation accounting for its statistical bias. The spatial scope of the study covers Seoul city in South Korea, and it includes 243 subway stations and 10,120 bus stops with the temporal scope set during twenty-four hours with one-hour interval time panels each. The subway and bus ridership information in detail was collected from the Seoul Smart Card data in 2015 and 2016. First, integrated subway-bus network topology measures which have characteristics regarding connectivity, centrality, transitivity, and reciprocity were estimated based on the complex network theory. The results of integrated transit network topology analysis were compared to subway-only network topology. Also, the non-recursive approach which is Three-Stage Least Square was applied to develop the daily subway ridership model as capturing the endogeneity between bus and subway demands. Independent variables included roadway geometry, commercial business characteristics, social-economic characteristics, safety index, transit facility attributes, and dummies for seasons and time zone. Consequently, it was found that network topology measures were significant size effect. Especially, centrality measures showed that the elasticity was a change of 4.88% for closeness centrality, 24.48% for betweenness centrality while the elasticity of bus ridership was 8.85%. Moreover, it was proved that bus demand and subway ridership were endogenous in a non-recursive manner as showing that predicted bus ridership and predicted subway ridership is statistically significant in OLS regression models. Therefore, it shows that three-stage least square model appears to be a plausible model for efficient subway ridership estimation. It is expected that the proposed approach provides a reliable guideline that can be used as part of the spectrum of tools for evaluating a city-wide integrated transit network.Keywords: integrated transit system, network topology measures, three-stage least squared, endogeneity, subway ridership
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