Search results for: kinematic global positioning system
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 21459

Search results for: kinematic global positioning system

11259 Modeling of Particle Reduction and Volatile Compounds Profile during Chocolate Conching by Electronic Nose and Genetic Programming (GP) Based System

Authors: Juzhong Tan, William Kerr

Abstract:

Conching is one critical procedure in chocolate processing, where special flavors are developed, and smooth mouse feel the texture of the chocolate is developed due to particle size reduction of cocoa mass and other additives. Therefore, determination of the particle size and volatile compounds profile of cocoa bean is important for chocolate manufacturers to ensure the quality of chocolate products. Currently, precise particle size measurement is usually done by laser scattering which is expensive and inaccessible to small/medium size chocolate manufacturers. Also, some other alternatives, such as micrometer and microscopy, can’t provide good measurements and provide little information. Volatile compounds analysis of cocoa during conching, has similar problems due to its high cost and limited accessibility. In this study, a self-made electronic nose system consists of gas sensors (TGS 800 and 2000 series) was inserted to a conching machine and was used to monitoring the volatile compound profile of chocolate during the conching. A model correlated volatile compounds profiles along with factors including the content of cocoa, sugar, and the temperature during the conching to particle size of chocolate particles by genetic programming was established. The model was used to predict the particle size reduction of chocolates with different cocoa mass to sugar ratio (1:2, 1:1, 1.5:1, 2:1) at 8 conching time (15min, 30min, 1h, 1.5h, 2h, 4h, 8h, and 24h). And the predictions were compared to laser scattering measurements of the same chocolate samples. 91.3% of the predictions were within the range of later scatting measurement ± 5% deviation. 99.3% were within the range of later scatting measurement ± 10% deviation.

Keywords: cocoa bean, conching, electronic nose, genetic programming

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11258 Natural Law in the Mu’Tazilite Theology

Authors: Samaneh Khalili

Abstract:

Natural law theory, in moral philosophy, refers to a system of unchanging values held to be mutual to all humans and can be discovered through reason. The natural law theory is commonly associated with western Philosophers. In contrast, discussions on notions of natural law in Islamic intellectual history were relatively rare. This paper aims to show that the moral theory developed by the Mu'tazilite thinkers can be classified in the ideas of natural law. In doing so, this study will demonstrate that the objective and unchanging values, according to Mu'tazilite theologians, provide the guidelines for assessing the Islamic law rules in the field of human coexistence. The focus of the paper lies on ʿAbd al-Ğabbār, who was the most influential thinker in the late epoch of the Muʿtazila. Although ʿAbd al-Ǧabbār did not leave a text with a systematic discussion of natural law, his teaching of nature, human reason, and the moral values of actions are all scattered throughout his work -'al-Muġnī fī abwāb at-tawḥīd wa-l-'adl'. It is necessary to focus on ʿAbd al-Ǧabbār's theories on reason, nature, and ethics since natural law revolves around the basic concepts of nature, reason, and moral value. While analyzing the concept of the Nature, it will attempt to answer how he explains the world's physical structure and God's relationship to natural events. Moreover, from ʿAbd al-Ǧabbār's point of view, is nature a self-determined system that follows its inner principle in every kind of change, or is nature guided by an external power? Does causality govern natural events? About the concept of reason, an attempt is made to examine how human reason, according to ʿAbd al-Ǧabbār, conceives moral attributes. Finally, the Autor will discuss the concepts of objective values and the place of rights and duties derived from Islamic law in ʿAbd al-Ǧabbār's thought.

Keywords: Islamic law, Mu'tazilite theology, natural law in Islamic theology, objective and unchanging values.

Procedia PDF Downloads 80
11257 Large Eddy Simulations for Flow Blurring Twin-Fluid Atomization Concept Using Volume of Fluid Method

Authors: Raju Murugan, Pankaj S. Kolhe

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The present study is mainly focusing on the numerical simulation of Flow Blurring (FB) twin fluid injection concept was proposed by Ganan-Calvo, which involves back flow atomization based on global bifurcation of liquid and gas streams, thus creating two-phase flow near the injector exit. The interesting feature of FB injector spray is an insignificant effect of variation in atomizing air to liquid ratio (ALR) on a spray cone angle. Besides, FB injectors produce a nearly uniform spatial distribution of mean droplet diameter and are least susceptible to variation in thermo-physical properties of fuels, making it a perfect candidate for fuel flexible combustor development. The FB injector working principle has been realized through experimental flow visualization techniques only. The present study explores potential of ANSYS Fluent based Large Eddy Simulation(LES) with volume of fluid (VOF) method to investigate two-phase flow just upstream of injector dump plane and spray quality immediate downstream of injector dump plane. Note that, water and air represent liquid and gas phase in all simulations and ALR is varied by changing the air mass flow rate alone. Preliminary results capture two phase flow just upstream of injector dump plane and qualitative agreement is observed with the available experimental literature.

Keywords: flow blurring twin fluid atomization, large eddy simulation, volume of fluid, air to liquid ratio

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11256 Spatial Comparative Analysis on Travels of Mackay in Taiwan

Authors: Shao-Chi Chien, Ying-Ju Chen, Chiao-Yu Tseng, Wan-Ting Lee, Yi-Wen Cheng

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Dr. George Leslie Mackay arrived at Takoukang (now Port of Kaohsiung) in Taiwan on December 30, 1871. When Dr. Mackay dedicated at Taiwan for 30 years, he has been an important factor in such areas as preaching, medical and engaged in education. Many researchers have thoroughly studied Dr. Mackay's travels to understand his impact on the state of education, medicine and religion in Taiwan. In the 30-year period of hard work, Dr. Mackay's made outstanding influence on the church in Taiwan. Therefore, the present study will be the mission of the establishment of hospitals, schools, churches which preaching, education, and medicine whether there are related the number of comparisons to explore. According to The Diaries of George Leslie Mackay, our research uses the Geographic Information System (GIS) to map the location of Dr. Mackay's travel in Taiwan and compares it with today's local churches, hospitals, and schools whether there are related the number of comparisons to explore. Therefore, our research focuses on the whole of Taiwan, divided into missionary, medical and education as the main content of the three major parts. Additionally, use of point layer, the surface layer of the property table to establish, in-depth mission of Dr. Mackay's development in Taiwan and Today's comparison. The results will be based on the classification of three different colors pictures that the distance of Mackay's contribution of preaching, medicine, and education. Our research will be compared with the current churches, hospitals, schools and the past churches, hospitals, schools. The results of the present study will provide a reference for future research.

Keywords: George Leslie Mackay, geographic information system, spatial distribution, color categories analysis

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11255 Predictive Modelling of Aircraft Component Replacement Using Imbalanced Learning and Ensemble Method

Authors: Dangut Maren David, Skaf Zakwan

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Adequate monitoring of vehicle component in other to obtain high uptime is the goal of predictive maintenance, the major challenge faced by businesses in industries is the significant cost associated with a delay in service delivery due to system downtime. Most of those businesses are interested in predicting those problems and proactively prevent them in advance before it occurs, which is the core advantage of Prognostic Health Management (PHM) application. The recent emergence of industry 4.0 or industrial internet of things (IIoT) has led to the need for monitoring systems activities and enhancing system-to-system or component-to- component interactions, this has resulted to a large generation of data known as big data. Analysis of big data represents an increasingly important, however, due to complexity inherently in the dataset such as imbalance classification problems, it becomes extremely difficult to build a model with accurate high precision. Data-driven predictive modeling for condition-based maintenance (CBM) has recently drowned research interest with growing attention to both academics and industries. The large data generated from industrial process inherently comes with a different degree of complexity which posed a challenge for analytics. Thus, imbalance classification problem exists perversely in industrial datasets which can affect the performance of learning algorithms yielding to poor classifier accuracy in model development. Misclassification of faults can result in unplanned breakdown leading economic loss. In this paper, an advanced approach for handling imbalance classification problem is proposed and then a prognostic model for predicting aircraft component replacement is developed to predict component replacement in advanced by exploring aircraft historical data, the approached is based on hybrid ensemble-based method which improves the prediction of the minority class during learning, we also investigate the impact of our approach on multiclass imbalance problem. We validate the feasibility and effectiveness in terms of the performance of our approach using real-world aircraft operation and maintenance datasets, which spans over 7 years. Our approach shows better performance compared to other similar approaches. We also validate our approach strength for handling multiclass imbalanced dataset, our results also show good performance compared to other based classifiers.

Keywords: prognostics, data-driven, imbalance classification, deep learning

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11254 Designing of Food Products Enriched With Phytonutrients Assigned for Hypertension Suffering Consumers

Authors: Anna Gramza-Michałowska, Dominik Kmiecik, Justyna Bilon, Joanna Skręty, Joanna Kobus-Cisowska, Józef Korczak, Andrzej Sidor

Abstract:

Background: Hypertension is one of the civilization diseases with a global scope. Many research showed that every day diet influences significantly our health, helping with the prophylaxis and diseases treatment. The key factor here is the presence of plant origin natural bio active components. Aim: The following research describes snack health-oriented products for hypertension sufferers enriched with selected plant ingredients. Various analytical methods have been applied to determine product’s basic composition and their antioxidant activity. Methods: Snack products was formulated from a composition of different flours, oil, yeast, plant particles and extracts. Basic composition of a product was evaluated as content of protein, lipids, fiber, ash and caloricity. Antioxidant capacity of snacks was evaluated with use radical scavenging methods (DPPH, ABTS) and ORAC value. Proposed snacks as new product was also characterized with sensory analysis. Results and discussion: Results showed that addition of phyto nutrients allowed to improve nutritional and antioxidative value of examined products. Also the anti radical potential was significantly increased, with no loss of sensory value of a snacks. Conclusions: Designed snack is rich in polyphenolics, that express high antioxidant activity, helpful in hypertension and as low calories product obesity prophylaxis.

Keywords: antioxidant, well-being, hypertension, bioactive compounds

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11253 Influence of Surface Preparation Effects on the Electrochemical Behavior of 2098-T351 Al–Cu–Li Alloy

Authors: Rejane Maria P. da Silva, Mariana X. Milagre, João Victor de S. Araujo, Leandro A. de Oliveira, Renato A. Antunes, Isolda Costa

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The Al-Cu-Li alloys are advanced materials for aerospace application because of their interesting mechanical properties and low density when compared with conventional Al-alloys. However, Al-Cu-Li alloys are susceptible to localized corrosion. The near-surface deformed layer (NSDL) induced by the rolling process during the production of the alloy and its removal by polishing can influence on the corrosion susceptibility of these alloys. In this work, the influence of surface preparation effects on the electrochemical activity of AA2098-T351 (Al–Cu–Li alloy) was investigated using a correlation between surface chemistry, microstructure, and electrochemical activity. Two conditions were investigated, polished and as-received surfaces of the alloy. The morphology of the two types of surfaces was investigated using confocal laser scanning microscopy (CLSM) and optical microscopy. The surface chemistry was analyzed by X-ray Photoelectron Spectroscopy (XPS) and energy dispersive X-ray spectroscopy (EDS). Global electrochemical techniques (potentiodynamic polarization and EIS technique) and a local electrochemical technique (Localized Electrochemical Impedance Spectroscopy-LEIS) were used to examine the electrochemical activity of the surfaces. The results obtained in this study showed that in the as-received surface, the near-surface deformed layer (NSDL), which is composed of Mg-rich bands, influenced the electrochemical behavior of the alloy. The results showed higher electrochemical activity to the polished surface condition compared to the as-received one.

Keywords: Al-Cu-Li alloys, surface preparation effects, electrochemical techniques, localized corrosion

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11252 Integrated Design in Additive Manufacturing Based on Design for Manufacturing

Authors: E. Asadollahi-Yazdi, J. Gardan, P. Lafon

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Nowadays, manufactures are encountered with production of different version of products due to quality, cost and time constraints. On the other hand, Additive Manufacturing (AM) as a production method based on CAD model disrupts the design and manufacturing cycle with new parameters. To consider these issues, the researchers utilized Design For Manufacturing (DFM) approach for AM but until now there is no integrated approach for design and manufacturing of product through the AM. So, this paper aims to provide a general methodology for managing the different production issues, as well as, support the interoperability with AM process and different Product Life Cycle Management tools. The problem is that the models of System Engineering which is used for managing complex systems cannot support the product evolution and its impact on the product life cycle. Therefore, it seems necessary to provide a general methodology for managing the product’s diversities which is created by using AM. This methodology must consider manufacture and assembly during product design as early as possible in the design stage. The latest approach of DFM, as a methodology to analyze the system comprehensively, integrates manufacturing constraints in the numerical model in upstream. So, DFM for AM is used to import the characteristics of AM into the design and manufacturing process of a hybrid product to manage the criteria coming from AM. Also, the research presents an integrated design method in order to take into account the knowledge of layers manufacturing technologies. For this purpose, the interface model based on the skin and skeleton concepts is provided, the usage and manufacturing skins are used to show the functional surface of the product. Also, the material flow and link between the skins are demonstrated by usage and manufacturing skeletons. Therefore, this integrated approach is a helpful methodology for designer and manufacturer in different decisions like material and process selection as well as, evaluation of product manufacturability.

Keywords: additive manufacturing, 3D printing, design for manufacturing, integrated design, interoperability

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11251 Trading off Accuracy for Speed in Powerdrill

Authors: Filip Buruiana, Alexander Hall, Reimar Hofmann, Thomas Hofmann, Silviu Ganceanu, Alexandru Tudorica

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In-memory column-stores make interactive analysis feasible for many big data scenarios. PowerDrill is a system used internally at Google for exploration in logs data. Even though it is a highly parallelized column-store and uses in memory caching, interactive response times cannot be achieved for all datasets (note that it is common to analyze data with 50 billion records in PowerDrill). In this paper, we investigate two orthogonal approaches to optimize performance at the expense of an acceptable loss of accuracy. Both approaches can be implemented as outer wrappers around existing database engines and so they should be easily applicable to other systems. For the first optimization we show that memory is the limiting factor in executing queries at speed and therefore explore possibilities to improve memory efficiency. We adapt some of the theory behind data sketches to reduce the size of particularly expensive fields in our largest tables by a factor of 4.5 when compared to a standard compression algorithm. This saves 37% of the overall memory in PowerDrill and introduces a 0.4% relative error in the 90th percentile for results of queries with the expensive fields. We additionally evaluate the effects of using sampling on accuracy and propose a simple heuristic for annotating individual result-values as accurate (or not). Based on measurements of user behavior in our real production system, we show that these estimates are essential for interpreting intermediate results before final results are available. For a large set of queries this effectively brings down the 95th latency percentile from 30 to 4 seconds.

Keywords: big data, in-memory column-store, high-performance SQL queries, approximate SQL queries

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11250 The Study of Climate Change Effects on the Performance of Thermal Power Plants in Iran

Authors: Masoud Soltani Hosseini, Fereshteh Rahmani, Mohammad Tajik Mansouri, Ali Zolghadr

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Climate change is accompanied with ambient temperature increase and water accessibility limitation. The main objective of this paper is to investigate the effects of climate change on thermal power plants including gas turbines, steam and combined cycle power plants in Iran. For this purpose, the ambient temperature increase and water accessibility will be analyzed and their effects on power output and efficiency of thermal power plants will be determined. According to the results, the ambient temperature has high effect on steam power plants with indirect cooling system (Heller). The efficiency of this type of power plants decreases by 0.55 percent per 1oC ambient temperature increase. This amount is 0.52 and 0.2 percent for once-through and wet cooling systems, respectively. The decrease in power output covers a range of 0.2% to 0.65% for steam power plant with wet cooling system and gas turbines per 1oC air temperature increase. Based on the thermal power plants distribution in Iran and different scenarios of climate change, the total amount of power output decrease falls between 413 and 1661 MW due to ambient temperature increase. Another limitation incurred by climate change is water accessibility. In optimistic scenario, the power output of steam plants decreases by 1450 MW in dry and hot climate areas throughout next decades. The remaining scenarios indicate that the amount of decrease in power output would be by 4152 MW in highlands and cold climate. Therefore, it is necessary to consider appropriate solutions to overcome these limitations. Considering all the climate change effects together, the actual power output falls in range of 2465 and 7294 MW and efficiency loss covers the range of 0.12 to .56 % in different scenarios.

Keywords: climate, change, thermal, power plants

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11249 User Expectations and Opinions Related to Campus Wayfinding and Signage Design: A Case Study of Kastamonu University

Authors: Güllü Yakar, Adnan Tepecik

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A university campus resembles an independent city that is spread over a wide area. Campuses that incorporate thousands of new domestic and international users at the beginning of every academic period also host scientific, cultural and sportive events, in addition to embodying regular users such as students and staff. Wayfinding and signage systems are necessary for the regulation of vehicular traffic, and they enable users’ to navigate without losing time or feeling anxiety. While designing the system or testing the functionality of it, opinions of existing users or likely behaviors of typical user profiles (personas) provide designers with insight. The purpose of this study is to identify the wayfinding attitudes and expectations of Kastamonu University Kuzeykent Campus users. This study applies a mixed method in which a questionnaire, developed by the researcher, constitute the quantitative phase of the study. The survey was carried out with 850 participants who filled a questionnaire form which was tested in terms of construct validity by using Exploratory Factor Analysis. While interpreting the data obtained, Chi-Square, T- Test and ANOVA analyses were applied as well as descriptive analyses such as frequency (f) and percentage (%) values. The results of this survey, which was conducted during the absence of systematic wayfinding signs in the campus, reveals the participants expectations for insertion of floor plans and wayfinding signs to indoors, maps to outdoors, symbols and color codes to the existing signs and for the adequate arrangement of those for the use of visually impaired people. The fact that there is a direct proportional relation between the length of institution membership and wayfinding competency within campus, leads to the conclusion that especially the new comers are in need of wayfinding signs. In order to determine the effectiveness of campus-wide wayfinding system implemented after the survey and in order to identify the further expectations of users in this respect, a semi-structured interview form developed by the researcher and assessments of 20 participants are compiled. Subjected to content analysis, this data constitute the qualitative dimension of the study. Research results indicate that despite the presence of the signs, the participants experienced either inability or stress while finding their way, showed tendency to receive help from others and needed outdoor maps and signs, in addition to bigger-sized texts.

Keywords: environmental graphic design, environmental perception, wayfinding and signage design, wayfinding system

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11248 Service Flow in Multilayer Networks: A Method for Evaluating the Layout of Urban Medical Resources

Authors: Guanglin Song

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(Objective) Situated within the context of China's tiered medical treatment system, this study aims to analyze spatial causes of urban healthcare access difficulties from the perspective of the configuration of healthcare facilities. (Methods) A social network analysis approach is employed to construct a healthcare demand and supply flow network between major residential clusters and various tiers of hospitals in the city.(Conclusion) The findings reveal that:1.there exists overall maldistribution and over-concentration of healthcare resources in Study Area, characterized by structural imbalance; 2.the low rate of primary care utilization in Study Area is a key factor contributing to congestion at higher-tier hospitals, as excessive reliance on these institutions by neighboring communities exacerbates the problem; 3.gradual optimization of the healthcare facility layout in Study Area, encompassing holistic, local, and individual institutional levels, can enhance systemic efficiency and resource balance.(Prospects) This research proposes a method for evaluating urban healthcare resource distribution structures based on service flows within hierarchical networks. It offers spatially targeted optimization suggestions for promoting the implementation of the tiered healthcare system and alleviating challenges related to accessibility and congestion in seeking medical care. Provide some new ideas for researchers and healthcare managers in countries, cities, and healthcare management around the world with similar challenges.

Keywords: flow of public services, urban networks, healthcare facilities, spatial planning, urban networks

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11247 Michel Foucault’s Docile Bodies and The Matrix Trilogy: A Close Reading Applied to the Human Pods and Growing Fields in the Films

Authors: Julian Iliev

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The recent release of The Matrix Resurrections persuaded many film scholars that The Matrix trilogy had lost its appeal and its concepts were largely outdated. This study examines the human pods and growing fields in the trilogy. Their functionality is compared to Michel Foucault’s concept of docile bodies: linking fictional and contemporary worlds. This paradigm is scrutinized through surveillance literature. The analogy brings to light common elements of hidden surveillance practices in technologies. The comparison illustrates the effects of body manipulation portrayed in the movies and their relevance with contemporary surveillance practices. Many scholars have utilized a close reading methodology in film studies (J.Bizzocchi, J.Tanenbaum, P.Larsen, S. Herbrechter, and Deacon et al.). The use of a particular lens through which media text is examined is an indispensable factor that needs to be incorporated into the methodology. The study spotlights both scenes from the trilogy depicting the human pods and growing fields. The functionality of the pods and the fields compare directly with Foucault’s concept of docile bodies. By utilizing Foucault’s study as a lens, the research will unearth hidden components and insights into the films. Foucault recognizes three disciplines that produce docile bodies: 1) manipulation and the interchangeability of individual bodies, 2) elimination of unnecessary movements and management of time, and 3) command system guaranteeing constant supervision and continuity protection. These disciplines can be found in the pods and growing fields. Each body occupies a single pod aiding easier manipulation and fast interchangeability. The movement of the bodies in the pods is reduced to the absolute minimum. Thus, the body is transformed into the ultimate object of control – minimum movement correlates to maximum energy generation. Supervision is exercised by wiring the body with numerous types of cables. This ultimate supervision of body activity reduces the body’s purpose to mere functioning. If a body does not function as an energy source, then it’s unplugged, ejected, and liquefied. The command system secures the constant supervision and continuity of the process. To Foucault, the disciplines are distinctly different from slavery because they stop short of a total takeover of the bodies. This is a clear difference from the slave system implemented in the films. Even though their system might lack sophistication, it makes up for it in the elevation of functionality. Further, surveillance literature illustrates the connection between the generation of body energy in The Matrix trilogy to the generation of individual data in contemporary society. This study found that the three disciplines producing docile bodies were present in the portrayal of the pods and fields in The Matrix trilogy. The above comparison combined with surveillance literature yields insights into analogous processes and contemporary surveillance practices. Thus, the constant generation of energy in The Matrix trilogy can be equated to the consistent data generation in contemporary society. This essay shows the relevance of the body manipulation concept in the Matrix films with contemporary surveillance practices.

Keywords: docile bodies, film trilogies, matrix movies, michel foucault, privacy loss, surveillance

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11246 Bacterial Cellulose: A New Generation Antimicrobial Wound Dressing Biomaterial

Authors: Bhavana V. Mohite, Satish V. Patil

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Bacterial cellulose (BC) is an alternative for plant cellulose (PC) that prevents global warming leads to preservation of nature. Although PC and BC have the same chemical structure, BC is superior with its properties like its size, purity, porosity, degree of polymerization, crystallinity and water holding capacity, thermal stability etc. On this background the present study focus production and applications of BC as antimicrobial wound dressing material. BC was produced by Gluconoacetobacter hansenii (strain NCIM 2529) under shaking condition and statistically enhanced upto 7.2 g/l from 3.0 g/l. BC was analyzed for its physico mechanical, structural and thermal characteristics. BC produced at shaking condition exhibits more suitable properties in support to its high performance applications. The potential of nano silver impregnated BC was determined for sustained release modern antimicrobial wound dressing material by swelling ratio, mechanical properties and antimicrobial activity against Staphylococcus aureus. BC in nanocomposite form with other synthetic polymer like PVA shows improvement in its properties such as swelling ratio (757% to 979%) and sustainable release of antibacterial agent. The high drug loading and release potential of BC was evidenced in support to its nature as antimicrobial wound dressing material. The nontoxic biocompatible nature of BC was confirmed by MTT assay on human epidermal cells with 90% cell viability that allows its application as a regenerative biomaterial. Thus, BC as a promising new generation antimicrobial wound dressing material was projected.

Keywords: agitated culture, biopolymer, gluconoacetobacter hansenii, nanocomposite

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11245 Relation between Biochemical Parameters and Bone Density in Postmenopausal Women with Osteoporosis

Authors: Shokouh Momeni, Mohammad Reza Salamat, Ali Asghar Rastegari

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Background: Osteoporosis is the most prevalent metabolic bone disease in postmenopausal women associated with reduced bone mass and increased bone fracture. Measuring bone density in the lumbar spine and hip is a reliable measure of bone mass and can therefore specify the risk of fracture. Dual-energy X-ray absorptiometry(DXA) is an accurate non-invasive system measuring the bone density, with low margin of error and no complications. The present study aimed to investigate the relationship between biochemical parameters with bone density in postmenopausal women. Materials and methods: This cross-sectional study was conducted on 87 postmenopausal women referred to osteoporosis centers in Isfahan. Bone density was measured in the spine and hip area using DXA system. Serum levels of calcium, phosphorus, alkaline phosphatase and magnesium were measured by autoanalyzer and serum levels of vitamin D were measured by high-performance liquid chromatography(HPLC). Results: The mean parameters of calcium, phosphorus, alkaline phosphatase, vitamin D and magnesium did not show a significant difference between the two groups(P-value>0.05). In the control group, the relationship between alkaline phosphatase and BMC and BA in the spine was significant with a correlation coefficient of -0.402 and 0.258, respectively(P-value<0.05) and BMD and T-score in the femoral neck area showed a direct and significant relationship with phosphorus(Correlation=0.368; P-value=0.038). There was a significant relationship between the Z-score with calcium(Correlation=0.358; P-value=0.044). Conclusion: There was no significant relationship between the values ​​of calcium, phosphorus, alkaline phosphatase, vitamin D and magnesium parameters and bone density (spine and hip) in postmenopaus

Keywords: osteoporosis, menopause, bone mineral density, vitamin d, calcium, magnesium, alkaline phosphatase, phosphorus

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11244 Competitive Condition and Market Power of Islamic Banks in Indonesia

Authors: Cupian

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The expansion of Islamic banking industry seems to emphasize the banking competition in Indonesia where conventional and Islamic banks coexist. In addition, the 2007/2008 global financial crisis and deregulation have the effect on competitive conditions in Islamic banking market. In this context, this study aims at investigating competitive conditions and market power of Islamic banks in Indonesia using firm level data over the period 2006-2013. The study also attempts to identify the factors that represent the power of banking market to better study the degree of competition in this banking industry. Using samples of 27 Islamic commercial banks, the study uses a variety of structural and non-structural measures related to the traditional approach and the new empirical approach of the industrial organization (NEIO). The methodology is based on the set of measures of the competition and market power. The first measure is a set of concentration ratios (CR4) and Herfindahl-Hirschman index (HHI).The second measures are the Panzar and Ross H-statistic and the Lerner index based on econometric estimations with the aim of evaluating the market structure and measuring its power in terms of price setting. The results of the competition analysis suggest that the Islamic banking markets in Indonesia cannot be characterized by the bipolar cases of either perfect competition or monopoly over 2006-2013. That is, banks earned their revenues operating under conditions of monopolistic competition in that period. Overall, Islamic banks in Indonesia operate in a relatively less competitive environment or in high market power. It is also indicated that Islamic bank that hope to achieve higher returns should operate in the competitive environment.

Keywords: bank competition, islamic banks, market structure, profitability

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11243 An Application of Bidirectional Option Contract to Coordinate a Dyadic Fashion Apparel Supply Chain

Authors: Arnab Adhikari, Arnab Bisi

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Since the inception, the fashion apparel supply chain is facing the problem of high demand uncertainty. Often the demand volatility compels the corresponding supply chain member to incur substantial holding cost and opportunity cost in case of the overproduction and the underproduction scenario, respectively. It leads to an uncoordinated fashion apparel supply chain. There exist several scholarly works to achieve coordination in the fashion apparel supply chain by employing the different contracts such as the buyback contract, the revenue sharing contract, the option contract, and so on. Specially, the application of option contract in the apparel industry becomes prevalent with the changing global scenario. Exploration of existing literature related to the option contract reveals that most of the research works concentrate on the one direction demand adjustment i.e. either to match the demand upwards or downwards. Here, we present a holistic approach to coordinate a dyadic fashion apparel supply chain comprising one manufacturer and one retailer with the help of bidirectional option contract. We show a combination of wholesale price contract and bidirectional option contract can coordinate the under expanded supply chain. We also propose a framework that captures the variation of the apparel retailer’s order quantity and the apparel manufacturer’s production quantity with the changing exercise price for the different ranges of the option price. We analytically explore that corresponding cost parameters of the supply chain members along with the nature of demand distribution play an instrumental role in the coordination as well as the retailer’s ordering decision.

Keywords: fashion apparel supply chain, supply chain coordination, wholesale price contract, bidirectional option contract

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11242 Study and Analysis of Permeable Articulated Concrete Blocks Pavement: With Reference to Indian Context

Authors: Shrikant Charhate, Gayatri Deshpande

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Permeable pavements have significant benefits like managing runoff, infiltration, and carrying traffic over conventional pavements in terms of sustainability and environmental impact. Some of the countries are using this technique, especially at locations where durability and other parameters are of importance in nature; however, sparse work has been done on this concept. In India, this is yet to be adopted. In this work, the progress in the characterization and development of Permeable Articulated Concrete Blocks (PACB) pavement design is described and discussed with reference to Indian conditions. The experimentation and in-depth analysis was carried out considering conditions like soil erosion, water logging, and dust which are significant challenges caused due to impermeability of pavement. Concrete blocks with size 16.5’’x 6.5’’x 7’’ consisting of arch shape (4’’) at beneath and ½” PVC holes for articulation were casted. These blocks were tested for flexural strength. The articulation process was done with nylon ropes forming series of concrete block system. The total spacing between the blocks was kept about 8 to 10% of total area. The hydraulic testing was carried out by placing the articulated blocks with the combination of layers of soil, geotextile, clean angular aggregate. This was done to see the percentage of seepage through the entire system. The experimental results showed that with the shape of concrete block the flexural strength achieved was beyond the permissible limit. Such blocks with the combination could be very useful innovation in Indian conditions and useful at various locations compared to the traditional blocks as an alternative for long term sustainability.

Keywords: connections, geotextile, permeable ACB, pavements, stone base

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11241 Investigation of the Use of Surface-Modified Waste Orange Pulp for the Adsorption of Remazol Black B

Authors: Ceren Karaman, Onur Karaman

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The adsorption of Remazol Black B (RBB), an anionic dye, onto dried orange pulp (DOP) adsorbent prepared by only drying and by treating with cetyltrimetylammonium bromide (CTAB), a cationic surfactant, surface-modified orange pulp (SMOP) was studied in a stirred batch experiments system at 25°C. The adsorption of RBB on each adsorbent as a function of surfactant dosage, initial pH of the solution and initial dye concentration was investigated. The optimum amount of CTAB was found to be 25g/l. For RBB adsorption studies, while working pH value for the DOP adsorbent system was determined as 2.0, it was observed that this value shifted to 8.0 when the 25 g/l CTAB treated-orange pulp (SMOP) adsorbent was used. It was obtained that the adsorption rate and capacity increased to a certain value, and the adsorption efficiency decreased with increasing initial RBB concentration for both DOP and SMOP adsorbents at pH 2.0 and pH 8.0. While the highest adsorption capacity for DOP was determined as 62.4 mg/g at pH 2.0, and as 325.0 mg/g for SMOP at pH 8.0. As a result, it can be said that permanent cationic coating of the adsorbent surface by CTAB surfactant shifted the working pH from 2.0 to 8.0 and it increased the dye adsorption rate and capacity of orange pulp much more significantly at pH 8.0. The equilibrium RBB adsorption data on each adsorbent were best described by the Langmuir isotherm model. The adsorption kinetics of RBB on each adsorbent followed a pseudo-second-order model. Moreover, the intraparticle diffusion model was used to describe the kinetic data. It was found that diffusion is not the only rate controlling step. The adsorbent was characterized by the Brunauer–Emmett–Teller (BET) analysis, Fourier-transform-infrared (FTIR) spectroscopy, and scanning-electron-microscopy (SEM). The mechanism for the adsorption of RBB on the SMOP may include hydrophobic interaction, van der Waals interaction, stacking and electrostatic interaction.

Keywords: adsorption, Cetyltrimethylammonium Bromide (CTAB), orange pulp, Remazol Black B (RBB), surface modification

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11240 Simulating the Dynamics of E-waste Production from Mobile Phone: Model Development and Case Study of Rwanda

Authors: Rutebuka Evariste, Zhang Lixiao

Abstract:

Mobile phone sales and stocks showed an exponential growth in the past years globally and the number of mobile phones produced each year was surpassing one billion in 2007, this soaring growth of related e-waste deserves sufficient attentions paid to it regionally and globally as long as 40% of its total weight is made from metallic which 12 elements are identified to be highly hazardous and 12 are less harmful. Different research and methods have been used to estimate the obsolete mobile phones but none has developed a dynamic model and handle the discrepancy resulting from improper approach and error in the input data. The study aim was to develop a comprehensive dynamic system model for simulating the dynamism of e-waste production from mobile phone regardless the country or region and prevail over the previous errors. The logistic model method combined with STELLA program has been used to carry out this study. Then the simulation for Rwanda has been conducted and compared with others countries’ results as model testing and validation. Rwanda is about 1.5 million obsoletes mobile phone with 125 tons of waste in 2014 with e-waste production peak in 2017. It is expected to be 4.17 million obsoletes with 351.97 tons by 2020 along with environmental impact intensity of 21times to 2005. Thus, it is concluded through the model testing and validation that the present dynamic model is competent and able deal with mobile phone e-waste production the fact that it has responded to the previous studies questions from Czech Republic, Iran, and China.

Keywords: carrying capacity, dematerialization, logistic model, mobile phone, obsolescence, similarity, Stella, system dynamics

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11239 Subsea Processing: Deepwater Operation and Production

Authors: Md Imtiaz, Sanchita Dei, Shubham Damke

Abstract:

In recent years, there has been a rapidly accelerating shift from traditional surface processing operations to subsea processing operation. This shift has been driven by a number of factors including the depletion of shallow fields around the world, technological advances in subsea processing equipment, the need for production from marginal fields, and lower initial upfront investment costs compared to traditional production facilities. Moving production facilities to the seafloor offers a number of advantage, including a reduction in field development costs, increased production rates from subsea wells, reduction in the need for chemical injection, minimization of risks to worker ,reduction in spills due to hurricane damage, and increased in oil production by enabling production from marginal fields. Subsea processing consists of a range of technologies for separation, pumping, compression that enables production from offshore well without the need for surface facilities. At present, there are two primary technologies being used for subsea processing: subsea multiphase pumping and subsea separation. Multiphase pumping is the most basic subsea processing technology. Multiphase pumping involves the use of boosting system to transport the multiphase mixture through pipelines to floating production vessels. The separation system is combined with single phase pumps or water would be removed and either pumped to the surface, re-injected, or discharged to the sea. Subsea processing can allow for an entire topside facility to be decommissioned and the processed fluids to be tied back to a new, more distant, host. This type of application reduces costs and increased both overall facility and integrity and recoverable reserve. In future, full subsea processing could be possible, thereby eliminating the need for surface facilities.

Keywords: FPSO, marginal field, Subsea processing, SWAG

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11238 Development of Mobile Application for Internship Program Management Using the Concept of Model View Controller (MVC) Pattern

Authors: Shutchapol Chopvitayakun

Abstract:

Nowadays, especially for the last 5 years, mobile devices, mobile applications and mobile users, through the deployment of wireless communication and mobile phone cellular network, all these components are growing significantly bigger and stronger. They are being integrated into each other to create multiple purposes and pervasive deployments into every business and non-business sector such as education, medicine, traveling, finance, real estate and many more. Objective of this study was to develop a mobile application for seniors or last-year students who enroll the internship program at each tertiary school (undergraduate school) and do onsite practice at real field sties, real organizations and real workspaces. During the internship session, all students as the interns are required to exercise, drilling and training onsite with specific locations and specific tasks or may be some assignments from their supervisor. Their work spaces are both private and government corporates and enterprises. This mobile application is developed under schema of a transactional processing system that enables users to keep daily work or practice log, monitor true working locations and ability to follow daily tasks of each trainee. Moreover, it provides useful guidance from each intern’s advisor, in case of emergency. Finally, it can summarize all transactional data then calculate each internship cumulated hours from the field practice session for each individual intern.

Keywords: internship, mobile application, Android OS, smart phone devices, mobile transactional processing system, guidance and monitoring, tertiary education, senior students, model view controller (MVC)

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11237 A 1T1R Nonvolatile Memory with Al/TiO₂/Au and Sol-Gel Processed Barium Zirconate Nickelate Gate in Pentacene Thin Film Transistor

Authors: Ke-Jing Lee, Cheng-Jung Lee, Yu-Chi Chang, Li-Wen Wang, Yeong-Her Wang

Abstract:

To avoid the cross-talk issue of only resistive random access memory (RRAM) cell, one transistor and one resistor (1T1R) architecture with a TiO₂-based RRAM cell connected with solution barium zirconate nickelate (BZN) organic thin film transistor (OTFT) device is successfully demonstrated. The OTFT were fabricated on a glass substrate. Aluminum (Al) as the gate electrode was deposited via a radio-frequency (RF) magnetron sputtering system. The barium acetate, zirconium n-propoxide, and nickel II acetylacetone were synthesized by using the sol-gel method. After the BZN solution was completely prepared using the sol-gel process, it was spin-coated onto the Al/glass substrate as the gate dielectric. The BZN layer was baked at 100 °C for 10 minutes under ambient air conditions. The pentacene thin film was thermally evaporated on the BZN layer at a deposition rate of 0.08 to 0.15 nm/s. Finally, gold (Au) electrode was deposited using an RF magnetron sputtering system and defined through shadow masks as both the source and drain. The channel length and width of the transistors were 150 and 1500 μm, respectively. As for the manufacture of 1T1R configuration, the RRAM device was fabricated directly on drain electrodes of TFT device. A simple metal/insulator/metal structure, which consisting of Al/TiO₂/Au structures, was fabricated. First, Au was deposited to be a bottom electrode of RRAM device by RF magnetron sputtering system. Then, the TiO₂ layer was deposited on Au electrode by sputtering. Finally, Al was deposited as the top electrode. The electrical performance of the BZN OTFT was studied, showing superior transfer characteristics with the low threshold voltage of −1.1 V, good saturation mobility of 5 cm²/V s, and low subthreshold swing of 400 mV/decade. The integration of the BZN OTFT and TiO₂ RRAM devices was finally completed to form 1T1R configuration with low power consumption of 1.3 μW, the low operation current of 0.5 μA, and reliable data retention. Based on the I-V characteristics, the different polarities of bipolar switching are found to be determined by the compliance current with the different distribution of the internal oxygen vacancies used in the RRAM and 1T1R devices. Also, this phenomenon can be well explained by the proposed mechanism model. It is promising to make the 1T1R possible for practical applications of low-power active matrix flat-panel displays.

Keywords: one transistor and one resistor (1T1R), organic thin-film transistor (OTFT), resistive random access memory (RRAM), sol-gel

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11236 Politicization of Humanitarian NGOs: A Comparison Study of Oxfam and Médecins Sans Frontières (MSF)

Authors: Ratih Andaruni Widhiantari

Abstract:

The combination of the expanding population of aid agencies and the act of politicization in humanitarian intervention blurred the distinction between what humanitarianism accept as universal human rights in theory and their practices in humanitarian intervention. Humanitarian organizations were now venturing into the formerly taboo territory of politics that place individuals at risk, for examples, cooperating and coordinating with the intervening states, considering moments of destruction as opportunities for political change and even taking on functions that had once been the exclusive preserve of government. Hence, aid agencies were becoming involved in matters of local or even international politics. This study focuses on the comparison between Oxfam and Médecins Sans Frontières (MSF) or Doctor without Borders different attitudes against political influences in humanitarian aid. It aims to untangle the bewilderment whether the contradictory approach to politics will becoming a barrier to performing their principles as humanitarian actors and also the consequences of taking that one particular position. The analysis of quantitative data and qualitative literature analysis are presented. The findings indicated Oxfam is actively engaged with politics. It welcomed government and private sector to shared cooperation to reach its goals to alleviate global inequalities. On the other hand, MSF has always taken a strong position to refuse any politics influence within their aid programmes. With no financial assistance from any government, MSF is free from any direct politics intervention. Hence, it can work efficiently with a clear objective to respond the demand side pressures from the people in needs. It is still publicly against politic involvement in the humanitarian activity, but practically, it has been moving forward to politicization in its own definition.

Keywords: humanitarian agencies, humanitarian intervention, humanitarian principles, politicization of humanitarianism

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11235 Reimagine and Redesign: Augmented Reality Digital Technologies and 21st Century Education

Authors: Jasmin Cowin

Abstract:

Augmented reality digital technologies, big data, and the need for a teacher workforce able to meet the demands of a knowledge-based society are poised to lead to major changes in the field of education. This paper explores applications and educational use cases of augmented reality digital technologies for educational organizations during the Fourth Industrial Revolution. The Fourth Industrial Revolution requires vision, flexibility, and innovative educational conduits by governments and educational institutions to remain competitive in a global economy. Educational organizations will need to focus on teaching in and for a digital age to continue offering academic knowledge relevant to 21st-century markets and changing labor force needs. Implementation of contemporary disciplines will need to be embodied through learners’ active knowledge-making experiences while embracing ubiquitous accessibility. The power of distributed ledger technology promises major streamlining for educational record-keeping, degree conferrals, and authenticity guarantees. Augmented reality digital technologies hold the potential to restructure educational philosophies and their underpinning pedagogies thereby transforming modes of delivery. Structural changes in education and governmental planning are already increasing through intelligent systems and big data. Reimagining and redesigning education on a broad scale is required to plan and implement governmental and institutional changes to harness innovative technologies while moving away from the big schooling machine.

Keywords: fourth industrial revolution, artificial intelligence, big data, education, augmented reality digital technologies, distributed ledger technology

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11234 Seismic Reflection Highlights of New Miocene Deep Aquifers in Eastern Tunisia Basin (North Africa)

Authors: Mourad Bédir, Sami Khomsi, Hakim Gabtni, Hajer Azaiez, Ramzi Gharsalli, Riadh Chebbi

Abstract:

Eastern Tunisia is a semi-arid area; located in the northern Africa plate; southern Mediterranean side. It is facing water scarcity, overexploitation, and decreasing of water quality of phreatic water table. Water supply and storage will not respond to the demographic and economic growth and demand. In addition, only 5 109 m3 of rainwater from 35 109 m3 per year renewable rain water supply can be retained and remobilized. To remediate this water deficiency, researches had been focused to near new subsurface deep aquifers resources. Among them, Upper Miocene sandstone deposits of Béglia, Saouaf, and Somaa Formations. These sandstones are known for their proven Hydrogeologic and hydrocarbon reservoir characteristics in the Tunisian margin. They represent semi-confined to confined aquifers. This work is based on new integrated approaches of seismic stratigraphy, seismic tectonics, and hydrogeology, to highlight and characterize these reservoirs levels for aquifer exploitation in semi-arid area. As a result, five to six third order sequence deposits had been highlighted. They are composed of multi-layered extended sandstones reservoirs; separated by shales packages. These reservoir deposits represent lowstand and highstand system tracts of these sequences, which represent lowstand and highstand system tracts of these sequences. They constitute important strategic water resources volumes for the region.

Keywords: Tunisia, Hydrogeology, sandstones, basin, seismic, aquifers, modeling

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11233 Low-Cost Reusable Thermal Energy Storage Particle for Concentrating Solar Power

Authors: Kyu Bum Han, Eunjin Jeon, Kimberly Watts, Brenda Payan Medina

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Gen3 Concentrating Solar Power (CSP) high-temperature thermal systems have the potential to lower the cost of a CSP system. When compared to the other systems (chloride salt blends and supercritical fluids), the particle transport system can avoid many of the issues associated with high fluid temperature systems at high temperature because of its ability to operate at ambient pressure with limited corrosion or thermal stability risk. Furthermore, identifying and demonstrating low-cost particles that have excellent optical properties and durability can significantly reduce the levelized cost of electricity (LCOE) of particle receivers. The currently available thermal transfer particle in the study and market is oxidized at about 700oC, which reduces its durability, generates particle loss by high friction loads, and causes the color change. To meet the CSP SunShot goal, the durability of particles must be improved by identifying particles that are less abrasive to other structural materials. Furthermore, the particles must be economically affordable and the solar absorptance of the particles must be increased while minimizing thermal emittance. We are studying a novel thermal transfer particle, which has low cost, high durability, and high solar absorptance at high temperatures. The particle minimizes thermal emittance and will be less abrasive to other structural materials. Additionally, the particle demonstrates reusability, which significantly lowers the LCOE. This study will contribute to two principal disciplines of energy science: materials synthesis and manufacturing. Developing this particle for thermal transfer will have a positive impact on the ceramic study and industry as well as the society.

Keywords: concentrating solar power, thermal energy storage, particle, reusability, economics

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11232 Feature Analysis of Predictive Maintenance Models

Authors: Zhaoan Wang

Abstract:

Research in predictive maintenance modeling has improved in the recent years to predict failures and needed maintenance with high accuracy, saving cost and improving manufacturing efficiency. However, classic prediction models provide little valuable insight towards the most important features contributing to the failure. By analyzing and quantifying feature importance in predictive maintenance models, cost saving can be optimized based on business goals. First, multiple classifiers are evaluated with cross-validation to predict the multi-class of failures. Second, predictive performance with features provided by different feature selection algorithms are further analyzed. Third, features selected by different algorithms are ranked and combined based on their predictive power. Finally, linear explainer SHAP (SHapley Additive exPlanations) is applied to interpret classifier behavior and provide further insight towards the specific roles of features in both local predictions and global model behavior. The results of the experiments suggest that certain features play dominant roles in predictive models while others have significantly less impact on the overall performance. Moreover, for multi-class prediction of machine failures, the most important features vary with type of machine failures. The results may lead to improved productivity and cost saving by prioritizing sensor deployment, data collection, and data processing of more important features over less importance features.

Keywords: automated supply chain, intelligent manufacturing, predictive maintenance machine learning, feature engineering, model interpretation

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11231 Rigorous Photogrammetric Push-Broom Sensor Modeling for Lunar and Planetary Image Processing

Authors: Ahmed Elaksher, Islam Omar

Abstract:

Accurate geometric relation algorithms are imperative in Earth and planetary satellite and aerial image processing, particularly for high-resolution images that are used for topographic mapping. Most of these satellites carry push-broom sensors. These sensors are optical scanners equipped with linear arrays of CCDs. These sensors have been deployed on most EOSs. In addition, the LROC is equipped with two push NACs that provide 0.5 meter-scale panchromatic images over a 5 km swath of the Moon. The HiRISE carried by the MRO and the HRSC carried by MEX are examples of push-broom sensor that produces images of the surface of Mars. Sensor models developed in photogrammetry relate image space coordinates in two or more images with the 3D coordinates of ground features. Rigorous sensor models use the actual interior orientation parameters and exterior orientation parameters of the camera, unlike approximate models. In this research, we generate a generic push-broom sensor model to process imageries acquired through linear array cameras and investigate its performance, advantages, and disadvantages in generating topographic models for the Earth, Mars, and the Moon. We also compare and contrast the utilization, effectiveness, and applicability of available photogrammetric techniques and softcopies with the developed model. We start by defining an image reference coordinate system to unify image coordinates from all three arrays. The transformation from an image coordinate system to a reference coordinate system involves a translation and three rotations. For any image point within the linear array, its image reference coordinates, the coordinates of the exposure center of the array in the ground coordinate system at the imaging epoch (t), and the corresponding ground point coordinates are related through the collinearity condition that states that all these three points must be on the same line. The rotation angles for each CCD array at the epoch t are defined and included in the transformation model. The exterior orientation parameters of an image line, i.e., coordinates of exposure station and rotation angles, are computed by a polynomial interpolation function in time (t). The parameter (t) is the time at a certain epoch from a certain orbit position. Depending on the types of observations, coordinates, and parameters may be treated as knowns or unknowns differently in various situations. The unknown coefficients are determined in a bundle adjustment. The orientation process starts by extracting the sensor position and, orientation and raw images from the PDS. The parameters of each image line are then estimated and imported into the push-broom sensor model. We also define tie points between image pairs to aid the bundle adjustment model, determine the refined camera parameters, and generate highly accurate topographic maps. The model was tested on different satellite images such as IKONOS, QuickBird, and WorldView-2, HiRISE. It was found that the accuracy of our model is comparable to those of commercial and open-source software, the computational efficiency of the developed model is high, the model could be used in different environments with various sensors, and the implementation process is much more cost-and effort-consuming.

Keywords: photogrammetry, push-broom sensors, IKONOS, HiRISE, collinearity condition

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11230 Empirical Analysis of the Relationship between Voluntary Accounting Disclosures and Mongolian Stock Exchange Listed Companies’ Characteristics

Authors: Ernest Nweke

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Mongolia has made giant strides in the development of its auditing and accounting system from Soviet-style to a market-oriented system. High levels of domestic and foreign investment desired by the Mongolian government require that better and improved quality of corporate information and disclosure consistent with international standards be made available to investors. However, the Mongolian Certified Public Accountants (CPA) profession is still developing, and the quality of services provided by accounting firms in most cases do not comply with International Financial Reporting Standards (IFRS) framework approved by the government for use in financial reporting. Against this backdrop, Accounting and audit reforms, liberalization and deregulation, establishment of an efficient and effective professional monitoring and supervision regime are policy necessities. These will further enhance the Mongolian business environment, eliminate incompetence in the system, make the economy more attractive to investors and ultimately lift reporting standards and bring about improved accounting, auditing and disclosure practices among Mongolian firms. This paper examines the fundamental issues in the accounting and auditing environment in Mongolia and investigates the relationship between selected characteristics of Mongolian Stock Exchange (MSE) listed firms (profitability, leverage, firm size, firm auditor size, firm listing age, board size and proportion of independent directors) and voluntary accounting disclosures in their annual reports and accounts. The selected sample of firms for the research purpose consists of the top 20 indexes of the MSE, representing over 95% of the market capitalization. An empirical analysis of the hypothesized relationship was carried out using multiple regression in EViews analytical software. Research results lend credence to the fact that only a few of the company attributes positively impact voluntary accounting disclosures in Mongolian Stock Exchange-listed firms. The research is motivated by the absence of empirical evidence on the correlation between the quality of voluntary accounting disclosures made by listed companies in Mongolia and company characteristics and the findings thereof significantly useful to both firms and regulatory authorities. The concluding part of the paper precisely consists of useful research-based recommendations for listed firms and regulatory agencies on measures to put in place in order to enhance the quality of corporate financial reporting and disclosures in Mongolia.

Keywords: accounting, auditing, corporate disclosure, listed firms

Procedia PDF Downloads 86