Search results for: Doyle-Fuller-Newman battery model
7727 L2 Anxiety, Proficiency, and L2 Willingness to Communicate in the Classroom, Outside the Classroom, and in Digital Setting: Insights from Ethiopian Preparatory Schools
Authors: Merih Welay Welesilassie, Marianne Nikolov
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Research into second and foreign language (L2) acquisitions has demonstrated that L2 anxiety, perceived proficiency, and L2 willingness to communicate (L2WTC) profoundly impact language learning outcomes. However, the complex interplay between these variables has yet to be fully explored, as these factors are dynamic and context-specific and can vary across different learners and learning environments. This study, therefore, utilized a cross-sectional quantitative survey research design to scrutinise the causal relationships between L2 anxiety, English proficiency, and L2WTC of 609 Ethiopian preparatory school students. The model for the L2WTC, both inside and outside the classroom, has been expanded to include an additional sub-scale known as the L2WTC in a digital setting. Moreover, in contrast to the commonly recognised debilitative-focused L2 anxiety, the construct of L2 anxiety has been divided into facilitative and debilitative anxiety. This method allows to measure not only the presence or absence of anxiety but also evaluate if anxiety helps or hinders the L2 learning experience. A self-assessment proficiency measure was also developed specifically for Ethiopian high school students. The study treated facilitative and debilitative anxiety as independent variables while considering self-assessed English proficiency and L2WTC in the classroom, outside the classroom, and in digital settings as dependent variables. Additionally, self-assessed English proficiency was used as an independent variable to predict L2WTC in these three settings. The proposed model, including these variables, was tested using structural equation modelling (SEM). According to the descriptive analysis, the mean scores of L2WTC in the three settings were generally low, ranging from 2.30 to 2.84. Debilitative anxiety casts a shadow on the positive aspects of anxiety. Self-assessed English proficiency was also too low. According to SEM, debilitative anxiety displayed a statistically significant negative impact on L2WTC inside the classroom, outside the classroom, in digital settings, and in self-assessed levels of English proficiency. In contrast, facilitative anxiety was found to positively contribute to L2WTC outside the classroom, in digital settings, and in self-assessed English proficiency. Self-assessed English proficiency made a statistically significant and positive contribution to L2WTC within the classroom, outside the classroom, and in digital contexts. L2WTC inside the classroom was found to positively contribute to L2WTC outside the classrooms and in digital contexts. The findings were systematically compared with existing studies, and the pedagogical implications, limitations, and potential avenues for future research were elucidated. The outcomes of the study have the potential to significantly contribute to the advancement of theoretical and empirical knowledge about improving English education, learning, and communication not only in Ethiopia but also in similar EFL contexts, thereby providing valuable insights for educators, researchers, and policymakers.Keywords: debilitative anxiety, facilitative anxiety, L2 willingness to communicate, self-assessed English proficiency
Procedia PDF Downloads 127726 ZVZCT PWM Boost DC-DC Converter
Authors: Ismail Aksoy, Haci Bodur, Nihan Altintaş
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This paper introduces a boost converter with a new active snubber cell. In this circuit, all of the semiconductor components in the converter softly turns on and turns off with the help of the active snubber cell. Compared to the other converters, the proposed converter has advantages of size, number of components and cost. The main feature of proposed converter is that the extra voltage stresses do not occur on the main switches and main diodes. Also, the current stress on the main switch is acceptable level. Moreover, the proposed converter can operates under light load conditions and wide input line voltage. In this study, the operating principle of the proposed converter is presented and its operation is verified with the Proteus simulation software for a 1 kW and 100 kHz model.Keywords: active snubber cell, boost converter, zero current switching, zero voltage switching
Procedia PDF Downloads 10237725 Non-Linear Causality Inference Using BAMLSS and Bi-CAM in Finance
Authors: Flora Babongo, Valerie Chavez
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Inferring causality from observational data is one of the fundamental subjects, especially in quantitative finance. So far most of the papers analyze additive noise models with either linearity, nonlinearity or Gaussian noise. We fill in the gap by providing a nonlinear and non-gaussian causal multiplicative noise model that aims to distinguish the cause from the effect using a two steps method based on Bayesian additive models for location, scale and shape (BAMLSS) and on causal additive models (CAM). We have tested our method on simulated and real data and we reached an accuracy of 0.86 on average. As real data, we considered the causality between financial indices such as S&P 500, Nasdaq, CAC 40 and Nikkei, and companies' log-returns. Our results can be useful in inferring causality when the data is heteroskedastic or non-injective.Keywords: causal inference, DAGs, BAMLSS, financial index
Procedia PDF Downloads 1497724 An Investigation on Opportunities and Obstacles on Implementation of Building Information Modelling for Pre-fabrication in Small and Medium Sized Construction Companies in Germany: A Practical Approach
Authors: Nijanthan Mohan, Rolf Gross, Fabian Theis
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The conventional method used in the construction industries often resulted in significant rework since most of the decisions were taken onsite under the pressure of project deadlines and also due to the improper information flow, which results in ineffective coordination. However, today’s architecture, engineering, and construction (AEC) stakeholders demand faster and accurate deliverables, efficient buildings, and smart processes, which turns out to be a tall order. Hence, the building information modelling (BIM) concept was developed as a solution to fulfill the above-mentioned necessities. Even though BIM is successfully implemented in most of the world, it is still in the early stages in Germany, since the stakeholders are sceptical of its reliability and efficiency. Due to the huge capital requirement, the small and medium-sized construction companies are still reluctant to implement BIM workflow in their projects. The purpose of this paper is to analyse the opportunities and obstacles to implementing BIM for prefabrication. Among all other advantages of BIM, pre-fabrication is chosen for this paper because it plays a vital role in creating an impact on time as well as cost factors of a construction project. The positive impact of prefabrication can be explicitly observed by the project stakeholders and participants, which enables the breakthrough of the skepticism factor among the small scale construction companies. The analysis consists of the development of a process workflow for implementing prefabrication in building construction, followed by a practical approach, which was executed with two case studies. The first case study represents on-site prefabrication, and the second was done for off-site prefabrication. It was planned in such a way that the first case study gives a first-hand experience for the workers at the site on the BIM model so that they can make much use of the created BIM model, which is a better representation compared to the traditional 2D plan. The main aim of the first case study is to create a belief in the implementation of BIM models, which was succeeded by the execution of offshore prefabrication in the second case study. Based on the case studies, the cost and time analysis was made, and it is inferred that the implementation of BIM for prefabrication can reduce construction time, ensures minimal or no wastes, better accuracy, less problem-solving at the construction site. It is also observed that this process requires more planning time, better communication, and coordination between different disciplines such as mechanical, electrical, plumbing, architecture, etc., which was the major obstacle for successful implementation. This paper was carried out in the perspective of small and medium-sized mechanical contracting companies for the private building sector in Germany.Keywords: building information modelling, construction wastes, pre-fabrication, small and medium sized company
Procedia PDF Downloads 1107723 Forced Vibration of a Fiber Metal Laminated Beam Containing a Delamination
Authors: Sh. Mirhosseini, Y. Haghighatfar, M. Sedighi
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Forced vibration problem of a delaminated beam made of fiber metal laminates is studied in this paper. Firstly, a delamination is considered to divide the beam into four sections. The classic beam theory is assumed to dominate each section. The layers on two sides of the delamination are constrained to have the same deflection. This hypothesis approves the conditions of compatibility as well. Consequently, dynamic response of the beam is obtained by the means of differential transform method (DTM). In order to verify the correctness of the results, a model is constructed using commercial software ABAQUS 6.14. A linear spring with constant stiffness takes the effect of contact between delaminated layers into account. The attained semi-analytical outcomes are in great agreement with finite element analysis.Keywords: delamination, forced vibration, finite element modelling, natural frequency
Procedia PDF Downloads 3007722 The Potential Involvement of Platelet Indices in Insulin Resistance in Morbid Obese Children
Authors: Orkide Donma, Mustafa M. Donma
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Association between insulin resistance (IR) and hematological parameters has long been a matter of interest. Within this context, body mass index (BMI), red blood cells, white blood cells and platelets were involved in this discussion. Parameters related to platelets associated with IR may be useful indicators for the identification of IR. Platelet indices such as mean platelet volume (MPV), platelet distribution width (PDW) and plateletcrit (PCT) are being questioned for their possible association with IR. The aim of this study was to investigate the association between platelet (PLT) count as well as PLT indices and the surrogate indices used to determine IR in morbid obese (MO) children. A total of 167 children participated in the study. Three groups were constituted. The number of cases was 34, 97 and 36 children in the normal BMI, MO and metabolic syndrome (MetS) groups, respectively. Sex- and age-dependent BMI-based percentile tables prepared by World Health Organization were used for the definition of morbid obesity. MetS criteria were determined. BMI values, homeostatic model assessment for IR (HOMA-IR), alanine transaminase-to-aspartate transaminase ratio (ALT/AST) and diagnostic obesity notation model assessment laboratory (DONMA-lab) index values were computed. PLT count and indices were analyzed using automated hematology analyzer. Data were collected for statistical analysis using SPSS for Windows. Arithmetic mean and standard deviation were calculated. Mean values of PLT-related parameters in both control and study groups were compared by one-way ANOVA followed by Tukey post hoc tests to determine whether a significant difference exists among the groups. The correlation analyses between PLT as well as IR indices were performed. Statistically significant difference was accepted as p-value < 0.05. Increased values were detected for PLT (p < 0.01) and PCT (p > 0.05) in MO group compared to those observed in children with N-BMI. Significant increases for PLT (p < 0.01) and PCT (p < 0.05) were observed in MetS group in comparison with the values obtained in children with N-BMI (p < 0.01). Significantly lower MPV and PDW values were obtained in MO group compared to the control group (p < 0.01). HOMA-IR (p < 0.05), DONMA-lab index (p < 0.001) and ALT/AST (p < 0.001) values in MO and MetS groups were significantly increased compared to the N-BMI group. On the other hand, DONMA-lab index values also differed between MO and MetS groups (p < 0.001). In the MO group, PLT was negatively correlated with MPV and PDW values. These correlations were not observed in the N-BMI group. None of the IR indices exhibited a correlation with PLT and PLT indices in the N-BMI group. HOMA-IR showed significant correlations both with PLT and PCT in the MO group. All of the three IR indices were well-correlated with each other in all groups. These findings point out the missing link between IR and PLT activation. In conclusion, PLT and PCT may be related to IR in addition to their identities as hemostasis markers during morbid obesity. Our findings have suggested that DONMA-lab index appears as the best surrogate marker for IR due to its discriminative feature between morbid obesity and MetS.Keywords: children, insulin resistance, metabolic syndrome, plateletcrit, platelet indices
Procedia PDF Downloads 1057721 Effect of Packaging Material and Water-Based Solutions on Performance of Radio Frequency Identification for Food Packaging Applications
Authors: Amelia Frickey, Timothy (TJ) Sheridan, Angelica Rossi, Bahar Aliakbarian
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The growth of large food supply chains demanded improved end-to-end traceability of food products, which has led to companies being increasingly interested in using smart technologies such as Radio Frequency Identification (RFID)-enabled packaging to track items. As technology is being widely used, there are several technological or economic issues that should be overcome to facilitate the adoption of this track-and-trace technology. One of the technological challenges of RFID technology is its sensitivity to different environmental form factors, including packaging materials and the content of the packaging. Although researchers have assessed the performance loss due to the proximity of water and aqueous solutions, there is still the need to further investigate the impacts of food products on the reading range of RFID tags. However, to the best of our knowledge, there are not enough studies to determine the correlation between RFID tag performance and food beverages properties. The goal of this project was to investigate the effect of the solution properties (pH and conductivity) and different packaging materials filled with food-like water-based solutions on the performance of an RFID tag. Three commercially available ultra high-frequency RFID tags were placed on three different bottles and filled with different concentrations of water-based solutions, including sodium chloride, citric acid, sucrose, and ethanol. Transparent glass, Polyethylneterephtalate (PET), and Tetrapak® were used as the packaging materials commonly used in the beverage industries. Tag readability (Theoretical Read Range, TRR) and sensitivity (Power on Tag Forward, PoF) were determined using an anechoic chamber. First, the best place to attach the tag for each packaging material was investigated using empty and water-filled bottles. Then, the bottles were filled with the food-like solutions and tested with the three different tags and the PoF and TRR at the fixed frequency of 915MHz. In parallel, the pH and conductivity of solutions were measured. The best-performing tag was then selected to test the bottles filled with wine, orange, and apple juice. Despite various solutions altering the performance of each tag, the change in tag performance had no correlation with the pH or conductivity of the solution. Additionally, packaging material played a significant role in tag performance. Each tag tested performed optimally under different conditions. This study is the first part of comprehensive research to determine the regression model for the prediction of tag performance behavior based on the packaging material and the content. More investigations, including more tags and food products, are needed to be able to develop a robust regression model. The results of this study can be used by RFID tag manufacturers to design suitable tags for specific products with similar properties.Keywords: smart food packaging, supply chain management, food waste, radio frequency identification
Procedia PDF Downloads 1127720 Buckling Analysis of 2D Frames Using the Modified Newmark Method
Authors: Seyed Amin Vakili, Sahar Sadat Vakili, Seyed Ehsan Vakili, Nader Abdoli Yazdi
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The main purpose of this paper is to present the Modified Newmark Method of buckling analysis frame considering the effect of the axial load. The discussion will be restricted to plane frameworks containing a constant cross-section for each element. In addition, it is assumed that the frames are prevented from out-of-plane deflection. In this method, stiffness matrix of the structure is considered to be constant. The most important advantage of such a method is that it obtains both upper and lower critical loads. The advanced of the present method is fast convergence, ability to use computer simulations, and ability to model structures with semi-rigid support conditions using linear and rotational spring.Keywords: buckling, stability, frame, modified newmark method
Procedia PDF Downloads 4157719 Defect Localization and Interaction on Surfaces with Projection Mapping and Gesture Recognition
Authors: Qiang Wang, Hongyang Yu, MingRong Lai, Miao Luo
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This paper presents a method for accurately localizing and interacting with known surface defects by overlaying patterns onto real-world surfaces using a projection system. Given the world coordinates of the defects, we project corresponding patterns onto the surfaces, providing an intuitive visualization of the specific defect locations. To enable users to interact with and retrieve more information about individual defects, we implement a gesture recognition system based on a pruned and optimized version of YOLOv6. This lightweight model achieves an accuracy of 82.8% and is suitable for deployment on low-performance devices. Our approach demonstrates the potential for enhancing defect identification, inspection processes, and user interaction in various applications.Keywords: defect localization, projection mapping, gesture recognition, YOLOv6
Procedia PDF Downloads 877718 Covariance and Quantum Cosmology: A Comparison of Two Matter Clocks
Authors: Theodore Halnon, Martin Bojowald
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In relativity, time is relative between reference frames. However, quantum mechanics requires a specific time coordinate in order to write an evolution equation for wave functions. This difference between the two theories leads to the problem of time in quantum gravity. One method to study quantum relativity is to interpret the dynamics of a matter field as a clock. In order to test the relationship between different reference frames, an isotropic cosmological model with two matter ingredients is introduced. One is given by a scalar field and one by vacuum energy or a cosmological constant. There are two matter fields, and thus two different Hamiltonians are derived from the respective clock rates. Semi-classical solutions are found for these equations and a comparison is made of the physical predictions that they imply.Keywords: cosmology, deparameterization, general relativity, quantum mechanics
Procedia PDF Downloads 3077717 Association Between Swallowing Disorders and Cognitive Disorders in Adults: Systematic Review and Metaanalysis
Authors: Shiva Ebrahimian Dehaghani, Afsaneh Doosti, Morteza Zare
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Background: There is no consensus regarding the association between dysphagia and cognition. Purpose: The aim of this study was to quantitatively and qualitatively analyze the available evidence on the direction and strength of association between dysphagia and cognition. Methodology: PubMed, Scopus, Embase and Web of Science were searched about the association between dysphagia and cognition. A random-effects model was used to determine weighted odds ratios (OR) and 95% confidence intervals (CI). Sensitivity analysis was performed to determine the impact of each individual study on the pooled results. Results: A total of 1427 participants showed that some cognitive disorders were significantly associated with dysphagia (OR = 3.23; 95% CI, 2.33–4.48). Conclusion: The association between cognition and swallowing disorders suggests that multiple neuroanatomical systems are involved in these two functions.Keywords: adult, association, cognitive impairment, dysphagia, systematic review
Procedia PDF Downloads 1577716 Two Spherical Three Degrees of Freedom Parallel Robots 3-RCC and 3-RRS Static Analysis
Authors: Alireza Abbasi Moshaii, Shaghayegh Nasiri, Mehdi Tale Masouleh
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The main purpose of this study is static analysis of two three-degree of freedom parallel mechanisms: 3-RCC and 3-RRS. Geometry of these mechanisms is expressed and static equilibrium equations are derived for the whole chains. For these mechanisms due to the equal number of equations and unknowns, the solution is as same as 3-RCC mechanism. Mathematical software is used to solve the equations. In order to prove the results obtained from solving the equations of mechanisms, their CAD model has been simulated and their static is analysed in ADAMS software. Due to symmetrical geometry of the mechanisms, the force and external torque acting on the end-effecter have been considered asymmetric to prove the generality of the solution method. Finally, the results of both softwares, for both mechanisms are extracted and compared as graphs. The good achieved comparison between the results indicates the accuracy of the analysis.Keywords: robotic, static analysis, 3-RCC, 3-RRS
Procedia PDF Downloads 3817715 Characteization and Optimization of S-Parameters of Microwave Circuits
Authors: N. Ourabia, M. Boubaker Ourabia
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An approach for modeling and numerical simulation of passive planar structures using the edge line concept is developed. With this method, we develop an efficient modeling technique for microstrip discontinuities. The technique obtains closed form expressions for the equivalent circuits which are used to model these discontinuities. Then, it would be easy to handle and to characterize complicated structures like T and Y junctions, truncated junctions, arbitrarily shaped junctions, cascading junctions and more generally planar multiport junctions. Another advantage of this method is that the edge line concept for arbitrary shape junctions operates with real parameters circuits. The validity of the method was further confirmed by comparing our results for various discontinuities (bend, filters) with those from HFSS as well as from other published sources.Keywords: optimization, CAD analysis, microwave circuits, S-parameters
Procedia PDF Downloads 4537714 Photocatalytic Degradation of Phenol by Fe-Doped Tio2 under Solar Simulated Light
Authors: Mohamed Gar Alalm, Shinichi Ookawara, Ahmed Tawfik
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In the present work, photocatalytic oxidation of phenol by iron (Fe+2) doped titanium dioxide (TiO2) was studied. The source of irradiation was solar simulated light under measured UV flux. The effect of light intensity, pH, catalyst loading, and initial concentration of phenol were investigated. The maximum removal of phenol at optimum conditions was 78%. The optimum pH was 5.3. The most effective degradation occurred when the catalyst dosage was 600 mg/L. increasing the initial concentration of phenol decreased the degradation efficiency due to the deactivation of active sites by additional intermediates. Phenol photocatalytic degradation moderately fitted to the pseudo-first order kinetic equation approximated from Langmuir–Hinshelwood model.Keywords: phenol, photocatalytic, solar, titanium dioxide
Procedia PDF Downloads 4027713 Gender Recognition with Deep Belief Networks
Authors: Xiaoqi Jia, Qing Zhu, Hao Zhang, Su Yang
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A gender recognition system is able to tell the gender of the given person through a few of frontal facial images. An effective gender recognition approach enables to improve the performance of many other applications, including security monitoring, human-computer interaction, image or video retrieval and so on. In this paper, we present an effective method for gender classification task in frontal facial images based on deep belief networks (DBNs), which can pre-train model and improve accuracy a little bit. Our experiments have shown that the pre-training method with DBNs for gender classification task is feasible and achieves a little improvement of accuracy on FERET and CAS-PEAL-R1 facial datasets.Keywords: gender recognition, beep belief net-works, semi-supervised learning, greedy-layer wise RBMs
Procedia PDF Downloads 4517712 Percolation Transition in an Agglomeration of Spherical Particles
Authors: Johannes J. Schneider, Mathias S. Weyland, Peter Eggenberger Hotz, William D. Jamieson, Oliver Castell, Alessia Faggian, Rudolf M. Füchslin
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Agglomerations of polydisperse systems of spherical particles are created in computer simulations using a simplified stochastic-hydrodynamic model: Particles sink to the bottom of the cylinder, taking into account gravity reduced by the buoyant force, the Stokes friction force, the added mass effect, and random velocity changes. Two types of particles are considered, with one of them being able to create connections to neighboring particles of the same type, thus forming a network within the agglomeration at the bottom of a cylinder. Decreasing the fraction of these particles, a percolation transition occurs. The critical regime is determined by investigating the maximum cluster size and the percolation susceptibility.Keywords: binary system, maximum cluster size, percolation, polydisperse
Procedia PDF Downloads 587711 A ZVT-ZCT-PWM DC-DC Boost Converter with Direct Power Transfer
Authors: Naim Suleyman Ting, Yakup Sahin, Ismail Aksoy
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This paper presents a zero voltage transition-zero current transition (ZVT-ZCT)-PWM DC-DC boost converter with direct power transfer. In this converter, the main switch turns on with ZVT and turns off with ZCT. The auxiliary switch turns on and off with zero current switching (ZCS). The main diode turns on with ZVS and turns off with ZCS. Besides, the additional current or voltage stress does not occur on the main device. The converter has features as simple structure, fast dynamic response and easy control. Also, the proposed converter has direct power transfer feature as well as excellent soft switching techniques. In this study, the operating principle of the converter is presented and its operation is verified for 1 kW and 100 kHz model.Keywords: direct power transfer, boost converter, zero-voltage transition, zero-current transition
Procedia PDF Downloads 8177710 Encouraging the Uptake of Entrepreneurship by Graduates of Higher Education Institutions in South Africa
Authors: Chux Gervase Iwu, Simon Nsengimane
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Entrepreneurship stimulates socio-economic development in many countries, if not all. It creates jobs and decreases unemployment and inequality. There are other benefits that are accruable from entrepreneurship, namely the empowerment of women and the promotion of better livelihoods. Innovation has become a weapon for business competition, growth, and sustainability. Paradoxically, it is a threat to businesses because products can be duplicated; new products may decrease the market share of existing ones or delete them from the market. This creates a constant competitive environment that calls for updates, innovation, and the invention of new products and services. Thus, the importance of higher education in instilling a good entrepreneurial mindset in students has become even more critical. It can be argued that the business environment is under enormous pressure from several factors, including the fourth industrial revolution, which calls for the adoption and use of information and communication technology, which is the catalyst for many innovations and organisational changes. Therefore, it is crucial that higher education students are equipped with relevant knowledge and skills to respond effectively to the needs of the business environment and create a vibrant entrepreneurship ecosystem. In South Africa, entrepreneurship education or some form of it has been a privilege for economic and management fields of study, leaving behind other fields. Entrepreneurship should not be limited to business faculties but rather extended to other fields of study. This is perhaps the reason for low levels of entrepreneurship uptake among South African graduates if they are compared with the graduates in other countries. There may be other reasons for the low entrepreneurship uptake. Some of these have been documented in extant literature to include (1) not enough time was spent teaching entrepreneurship in the business faculties, (2) the skills components in the curricula are insufficient, and (3) the overall attitudes/mindsets necessary to establish and run sustainable enterprises seem absent. Therefore, four important areas are recognised as crucial for the effective implementation of entrepreneurship education: policy, private sector engagement, curriculum development, and teacher development. The purpose of this research is to better comprehend the views, aspirations, and expectations of students and faculty members to design an entrepreneurial teaching model for higher education institutions. A qualitative method will be used to conduct a purposive interview with undergraduate and graduate students in select higher institutions. Members of faculty will also be included in the sample as well as, where possible, two or more government personnel responsible for higher education policy development. At present, interpretative analysis is proposed for the analysis of the interviews with the support of Atlas Ti. It is hoped that an entrepreneurship education model in the South African context is realised through this study.Keywords: entrepreneurship education, higher education institution, graduate unemployment, curriculum development
Procedia PDF Downloads 757709 Effect of Base Coarse Layer on Load-Settlement Characteristics of Sandy Subgrade Using Plate Load Test
Authors: A. Nazeri, R. Ziaie Moayed, H. Ghiasinejad
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The present research has been performed to investigate the effect of base course application on load-settlement characteristics of sandy subgrade using plate load test. The main parameter investigated in this study was the subgrade reaction coefficient. The model tests were conducted in a 1.35 m long, 1 m wide, and 1 m deep steel test box of Imam Khomeini International University (IKIU Calibration Chamber). The base courses used in this research were in three different thicknesses of 15 cm, 20 cm, and 30 cm. The test results indicated that in the case of using base course over loose sandy subgrade, the values of subgrade reaction coefficient can be increased from 7 to 132 , 224 , and 396 in presence of 15 cm, 20 cm, and 30 cm base course, respectively.Keywords: modulus of subgrade reaction, plate load test, base course, sandy subgrade
Procedia PDF Downloads 2477708 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 2287707 Wedding Organizer Strategy in the Era Covid-19 Pandemic In Surabaya, Indonesia
Authors: Rifky Cahya Putra
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At this time of corona makes some countries affected difficult. As a result, many traders or companies are difficult to work in this pandemic era. So human activities in some fields must implement a new lifestyle or known as new normal. The transition from the one activity to another certainly requires high adaptation. So that almost in all sectors experience the impact of this phase, on of which is the wedding organizer. This research aims to find out what strategies are used so that the company can run in this pandemic. Techniques in data collection in the form interview to the owner of the wedding organizer and his team. Data analysis qualitative descriptive use interactive model analysis consisting of three main things, namely data reduction, data presentaion, and conclusion. For the result of the interview, the conclusion is that there are three strategies consisting of social media, sponsorship, and promotion.Keywords: strategy, wedding organizer, pandemic, indonesia
Procedia PDF Downloads 1317706 Effect of Coriolis Force on Magnetoconvection in an Anisotropic Porous Medium
Authors: N. F. M. Mokhtar, N. Z. A. Hamid
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This paper reports an analytical investigation of the stability and thermal convection in a horizontal anisotropic porous medium in the presence of Coriolis force and magnetic field. The Darcy model is used in the momentum equation and Boussinesq approximation is considered for the density variation of the porous medium. The upper and lower boundaries of the porous medium are assumed to be conducting to temperature perturbation and we used first order Chebyshev polynomial Tau method to solve the resulting eigenvalue problem. Analytical solution is obtained for the case of stationary convection. It is found that the porous layer system becomes unstable when the mechanical anisotropy parameter elevated and increasing the Coriolis force and magnetic field help to stabilize the anisotropy porous medium.Keywords: anisotropic, Chebyshev tau method, Coriolis force, Magnetic field
Procedia PDF Downloads 2117705 Individual Actuators of a Car-Like Robot with Back Trailer
Authors: Tarek El-Derini, Ahmed El-Shenawy
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This paper presents the hardware implemented and validation for a special system to assist the unprofessional users of car with back trailers. The system consists of two platforms; the front car platform (C) and the trailer platform (T). The main objective is to control the Trailer platform using the actuators found in the front platform (c). The mobility of the platform (C) is investigated and inverse and forward kinematics model is obtained for both platforms (C) and (T). The system is simulated using Matlab M-file and the simulation examples results illustrated the system performance. The system is constructed with a hardware setup for the front and trailer platform. The hardware experimental results and the simulated examples outputs showed the validation of the hardware setup.Keywords: kinematics, modeling, robot, MATLAB
Procedia PDF Downloads 4427704 Heat and Mass Transfer Study of Supercooled Large Droplet Icing
Authors: Du Yanxia, Stephan E. Bansmer, Gui Yewei, Xiao Guangming, Yang Xiaofeng
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The heat and mass transfer characteristics of icing coupled with film flow is studied and the coupled model of the thermal behavior with the flow simulation by single-step method is developed. The behavior of ice and water was analyzed. The results show that under supercooled large droplet (SLD) icing conditions, the film flow is an important phonomena in icing accretion process. The pressure gradient, gravity and shear stress are the main factors affecting the film flow on icing surface, which has important influence on the shape and rate of icing. To predict SLD ice accretion accurately, the heat and mass transfer of ice and film flow should be taken into account.Keywords: SLD, aircraft, icing, heat and mass transfer
Procedia PDF Downloads 6337703 Multi-Level Security Measures in Cloud Computing
Authors: Shobha G. Ranjan
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Cloud computing is an emerging, on-demand and internet- based technology. Varieties of services like, software, hardware, data storage and infrastructure can be shared though the cloud computing. This technology is highly reliable, cost effective and scalable in nature. It is a must only the authorized users should access these services. Further the time granted to access these services should be taken into account for proper accounting purpose. Currently many organizations do the security measures in many different ways to provide the best cloud infrastructure to their clients, but that’s not the limitation. This paper presents the multi-level security measure technique which is in accordance with the OSI model. In this paper, details of proposed multilevel security measures technique are presented along with the architecture, activities, algorithms and probability of success in breaking authentication.Keywords: cloud computing, cloud security, integrity, multi-tenancy, security
Procedia PDF Downloads 4997702 Internal and External Validity in Experimental Economics
Authors: Helena Chytilova, Robin Maialeh
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Experimental economics is subject to criticism with regards to frequently discussed trade-off between internal and external validity requirements, which seems to be critically flawed. Incompatibility of trade-off condition and condition of internal validity as a prerequisite for external validity is presented. In addition, the imprecise concept of artificiality found to be rather improving external validity, seems to strengthen illusory status of external versus internal validity tension. Internal validity will be further analysed with regards to Duhem-Quine problem, where unpredictability argument is significantly weakened trough application of inductivism within the illustrative hypothetical-deductive model. Discussion outlined above partially weakens critical arguments related to robustness of results in experimental economics, if perfectly controlled experimental environment is secured.Keywords: Duhem-Quine problem, external validity, inductivism, internal validity
Procedia PDF Downloads 2827701 If You Can't Teach Yourself, No One Can
Authors: Timna Mayer
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This paper explores the vast potential of self-directed learning in violin pedagogy. Based in practice and drawing on concepts from neuropsychology, the author, a violinist and teacher, outlines five learning principles. Self-directed learning is defined as an ongoing process based on problem detection, definition, and resolution. The traditional roles of teacher and student are reimagined within this context. A step-by-step guide to applied self-directed learning suggests a model for both teachers and students that realizes student independence in the classroom, leading to higher-level understanding and more robust performance. While the value of self-directed learning is well-known in general pedagogy, this paper is novel in applying the approach to the study of musical performance, a field which is currently dominated by habit and folklore, rather than informed by science.Keywords: neuropsychology and musical performance, self-directed learning, strategic problem solving, violin pedagogy
Procedia PDF Downloads 1477700 Electrical and Optical Properties of Polyaniline: Cadmium Sulphide Quantum Dots Nanocomposites
Authors: Akhtar Rasool, Tasneem Zahra Rizvi
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In this study, a series of the cadmium sulphide quantum dots/polyaniline nanocomposites with varying compositions were prepared by in-situ polymerization technique and were characterized using X-ray diffraction and Fourier transform infrared spectroscopy. The surface morphology was studied by scanning electron microscopy. UV-Visible spectroscopy was used to find out the energy band gap of the nanoparticles and the nanocomposites. Temperature dependence of DC electrical conductivity and temperature and frequency dependence of AC conductivity were investigated to study the charge transport mechanism in the nanocomposites. DC conductivity was found to be a typical for a semiconducting behavior following Mott’s 1D variable range hoping model. The frequency dependent AC conductivity followed the universal power law.Keywords: conducting polymers, nanocomposites, polyaniline composites, quantum dots
Procedia PDF Downloads 2537699 The Structural, Elastic, Thermal, Electronic, and Magnetic Properties of Intermetallic rmn₂ge₂ (R=CA, Y, ND)
Authors: I. Benkaddour, Y. Benkaddour, A. Benk Addour
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The structural, elastic, Thermal, electronic, and magnetic properties of intermetallic RMn₂Ge₂ (R= Ca, Y, Nd) are investigated by density functional theory (DFT), using the full potential –linearised augmented plane wave method (FP-LAPW). In this approach, the local-density approximation (LDA) is used for the exchange-correlation (XC) potential. The equilibrium lattice constant and magnetic moment agree well with the experiment. The density of states shows that these phases are conductors, with contribution predominantly from the R and Mn d states. We have determined the elastic constants C₁₁, C₁₂, C₁₃, C₄₄, C₃₃, andC₆₆ at ambient conditions in, which have not been established neither experimentally nor theoretically. Thermal properties, including the relative expansion coefficients and the heat capacity, have been estimated using a quasi-harmonic Debye model.Keywords: RMn₂Ge₂, intermetallic, first-principles, density of states, mechanical properties
Procedia PDF Downloads 887698 Construction Information Visualization System Using nD CAD Model
Authors: Hyeon-seoung Kim, Sang-mi Park, Sun-ju Han, Leen-seok Kang
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The visualization technology of construction information using 3D and nD modeling can satisfy the visualization needs of each construction project participant. The nD CAD system is a tool that the construction information, such as construction schedule, cost and resource utilization, are simulated by 4D, 5D and 6D object formats based on 3D object. This study developed a methodology and simulation engine for nD CAD system for construction project management. It has improved functions such as built-in schedule generation, cost simulation of changed budget and built-in resource allocation comparing with the current systems. To develop an integrated nD CAD system, this study attempts an integrated method to link 5D and 6D objects based on 4D object.Keywords: building information modeling, visual simulation, 3D object, nD CAD augmented reality
Procedia PDF Downloads 311