Search results for: Residual Earnings Model (REM)

Authors: Shehu Usman Hassan

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Published accounting information in financial statements are required to provide various users - shareholders, employees, suppliers, creditors, financial analysts, stockbrokers and government agencies – with timely and reliable information useful for making prudent, effective and efficient decisions. The widespread failure in the financial information quality has created the need to improve the financial information quality and to strengthen the control of managers by setting up good firms structures. This paper investigates firm attributes from perspective of structure, monitoring, performance elements of listed deposit money banks in Nigeria. The study adopted correlational research design with balanced panel data of 14 banks as sample of the study using multiple regression as a tool of analysis. The result reveals that firms attributes (leverage, profitability, liquidity, bank size and bank growth) has as significant influence on earnings quality of listed deposit money banks in Nigeria after the adoption of IFRS, while the pre period shows that the selected firm attributes has no significant impact on earnings quality. It is therefore concluded that the adoption of IFRS is right and timely.

Keywords: earnings quality, firm attributes, listed deposit money bank, Nigeria

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Authors: Giulia Leoni, Cristina Florio

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The paper aims to investigate the factors driving the increasing alignment of Italian earnings management (EM) research to US research on the same field. After characterizing the progressive similarity of Italian EM research with respect to US one by means of an historical comparison, the paper relies on a subsequent secondary source analysis to detect the possible causes of said alignment. Once identified that the alignment increased along three subsequent periods, the paper analyses and discusses this incremental similarity according to new institutional sociology (NIS) and highlights the presence of different combination of isomorphic pressures that help explaining this incremental similarity. The paper contributes to the institutional literature by providing evidence of isomorphism in academic research; it also contributes to accounting research by indicating the forces that are able to drive change and development in accounting research at national and international level. The paper also enlarges the explanatory value of NIS in alternative contexts, like academic accounting research.

Keywords: accounting research, earnings management, international comparison, Italy, new institutional sociology, US

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Authors: Xuan Sun, Mingbo Tong

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In order to study the effect of hydrothermal environment on the fatigue properties of carbon fiber fabric composites, the experiments on fatigue and residual compressive strength with the center-hole laminates were carried out. For the experiments on fatigue in hydrothermal environment, an environmental chamber used for hydrothermal environment was designed, and the FLUENT was used to simulate the field of temperature in the environmental chamber, it proved that the design met the test requirements. In accordance with ASTM standard, the fatigue test fixture and compression test fixture were designed and produced. Then the tension-compression fatigue tests were carried out in conditions of standard environment (temperature of 23+2℃, relative humidity of 50+/-5%RH) and hydrothermal environment (temperature of 70 +2℃, relative humidity of 85+/-5%RH). After that, the residual compressive strength tests were carried out, respectively. The residual compressive strength after fatigue in condition of standard environment was set as a reference value, compared with the value in condition of hydrothermal environment, calculating the difference between them. According to the result of residual compressive strength tests, it shows that the residual compressive strength after fatigue in condition of hydrothermal environment was decreased by 13.5%,so the hydrothermal environment has little effect on the residual compressive strength of carbon fiber fabric composites laminates after fatigue under load spectrum in this research.

Keywords: carbon fiber, hydrothermal environment, fatigue, residual compressive strength

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Authors: Yang Liu, Mathias Agmell, Aylin Ahadi, Jan-Eric Stahl, Jinming Zhou

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Tool wear and tool geometry have significant effects on the residual stresses in the component produced by high-speed machining. In this paper, Coupled Eulerian and Lagrangian (CEL) model is adopted to investigate the residual stress in high-speed machining of Inconel718 with a CBN170 cutting tool. The result shows that the mesh with the smallest size of 5 um yields cutting forces and chip morphology in close agreement with the experimental data. The analysis of thermal loading and mechanical loading are performed to study the effect of segmented chip morphology on the machined surface topography and residual stress distribution. The effects of cutting edge radius and flank wear on residual stresses formation and distribution on the workpiece were also investigated. It is found that the temperature within 100um depth of the machined surface increases drastically due to the more friction heat generation with the contact area of tool and workpiece increasing when a larger edge radius and flank wear are used. With the depth further increasing, the temperature drops rapidly for all cases due to the low conductivity of Inconel718. Consequently, higher and deeper tensile residual stress is generated on the superficial. Furthermore, an increased depth of plastic deformation and compressive residual stress is noticed in the subsurface, which is attributed to the reduction of the yield strength under the thermal effect. Besides, the ploughing effect produced by a larger tool edge radius contributes more than flank wear. The magnitude variation of the compressive residual stress caused by various edge radius and flank wear have a totally opposite trend, which depends on the magnitude of the ploughing and friction pressure acting on the machined surface.

Keywords: Coupled Eulerian Lagrangian, segmented chip, residual stress, tool wear, edge radius, Inconel718

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Authors: Hang Lo Lee, Ki Il Song, Hee Hwan Ryu

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An accurate prediction of TBM(Tunnel Boring Machine) performance is very difficult for reliable estimation of the construction period and cost in preconstruction stage. For this purpose, the aim of this study is to analyze the evaluation process of various prediction models published since 2000 for TBM performance, and to select the optimal input parameters for the prediction model. A classification system of TBM performance prediction model and applied methodology are proposed in this research. Input and output parameters applied for prediction models are also represented. Based on these results, a statistical analysis is performed using the collected data from shield TBM tunnel in South Korea. By performing a simple regression and residual analysis utilizinFg statistical program, R, the optimal input parameters are selected. These results are expected to be used for development of prediction model of TBM performance.

Keywords: TBM performance prediction model, classification system, simple regression analysis, residual analysis, optimal input parameters

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Authors: Fatemeh Rouhi, Hadi Nassiri

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Earning forecast is a key element in economic decisions but there are some situations, such as conflicts of interest in financial reporting, complexity and lack of direct access to information has led to the phenomenon of information asymmetry among individuals within the organization and external investors and creditors that appear. The adverse selection and moral hazard in the investor's decision and allows direct assessment of the difficulties associated with data by users makes. In this regard, the role of trustees in corporate governance disclosure is crystallized that includes controls and procedures to ensure the lack of movement in the interests of the company's management and move in the direction of maximizing shareholder and company value. Therefore, the earning forecast of companies in the capital market and the need to identify factors influencing this study was an attempt to make relationship between moral hazard and corporate governance with earning forecast quality companies operating in the capital market and its impact on Earnings Forecasts quality by the company to be established. Getting inspiring from the theoretical basis of research, two main hypotheses and sub-hypotheses are presented in this study, which have been examined on the basis of available models, and with the use of Panel-Data method, and at the end, the conclusion has been made at the assurance level of 95% according to the meaningfulness of the model and each independent variable. In examining the models, firstly, Chow Test was used to specify either Panel Data method should be used or Pooled method. Following that Housman Test was applied to make use of Random Effects or Fixed Effects. Findings of the study show because most of the variables are positively associated with moral hazard with earnings forecasts quality, with increasing moral hazard, earning forecast quality companies listed on the Tehran Stock Exchange is increasing. Among the variables related to corporate governance, board independence variables have a significant relationship with earnings forecast accuracy and earnings forecast bias but the relationship between board size and earnings forecast quality is not statistically significant.

Keywords: corporate governance, earning forecast quality, moral hazard, financial sciences

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Authors: Evy Van Puymbroeck, Wim Nagy, Ken Schotte, Heng Fang, Hans De Backer

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The knowledge of residual stresses for welded bridge components is essential to determine the effect of the residual stresses on the fatigue life behavior. The residual stresses of an orthotropic bridge deck are determined by simulating the welding process with finite element modelling. The stiffener is placed on top of the deck plate before welding. A chained thermal-mechanical analysis is set up to determine the distribution of residual stresses for the bridge deck. First, a thermal analysis is used to determine the temperatures of the orthotropic deck for different time steps during the welding process. Twin wire submerged arc welding is used to construct the orthotropic plate. A double ellipsoidal volume heat source model is used to describe the heat flow through a material for a moving heat source. The heat input is used to determine the heat flux which is applied as a thermal load during the thermal analysis. The heat flux for each element is calculated for different time steps to simulate the passage of the welding torch with the considered welding speed. This results in a time dependent heat flux that is applied as a thermal loading. Thermal material behavior is specified by assigning the properties of the material in function of the high temperatures during welding. Isotropic hardening behavior is included in the model. The thermal analysis simulates the heat introduced in the two plates of the orthotropic deck and calculates the temperatures during the welding process. After the calculation of the temperatures introduced during the welding process in the thermal analysis, a subsequent mechanical analysis is performed. For the boundary conditions of the mechanical analysis, the actual welding conditions are considered. Before welding, the stiffener is connected to the deck plate by using tack welds. These tack welds are implemented in the model. The deck plate is allowed to expand freely in an upwards direction while it rests on a firm and flat surface. This behavior is modelled by using grounded springs. Furthermore, symmetry points and lines are used to prevent the model to move freely in other directions. In the thermal analysis, a mechanical material model is used. The calculated temperatures during the thermal analysis are introduced during the mechanical analysis as a time dependent load. The connection of the elements of the two plates in the fusion zone is realized with a glued connection which is activated when the welding temperature is reached. The mechanical analysis results in a distribution of the residual stresses. The distribution of the residual stresses of the orthotropic bridge deck is compared with results from literature. Literature proposes uniform tensile yield stresses in the weld while the finite element modelling showed tensile yield stresses at a short distance from the weld root or the weld toe. The chained thermal-mechanical analysis results in a distribution of residual weld stresses for an orthotropic bridge deck. In future research, the effect of these residual stresses on the fatigue life behavior of welded bridge components can be studied.

Keywords: finite element modelling, residual stresses, thermal-mechanical analysis, welding simulation

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Authors: A. S. Ibrahim Mamane, S. Giljean, M.-J. Pac, G. L’Hostis

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Fiber reinforced composite laminates are particularly subject to residual stresses due to their heterogeneity and the complex chemical, mechanical and thermal mechanisms that occur during their processing. Residual stresses are now well known to cause damage accumulation, shape instability, and behavior disturbance in composite parts. Many works exist in the literature on techniques for minimizing residual stresses in thermosetting and thermoplastic composites mainly. To study in-depth the influence of processing mechanisms on the formation of residual stresses and to minimize them by establishing a reliable correlation, it is essential to be able to measure very precisely the profile of residual stresses in the composite. Residual stresses are important data to consider when sizing composite parts and predicting their behavior. The incremental hole drilling is very effective in measuring the gradient of residual stresses in composite laminates. This method is semi-destructive and consists of drilling incrementally a hole through the thickness of the material and measuring relaxation strains around the hole for each increment using three strain gauges. These strains are then converted into residual stresses using a matrix of coefficients. These coefficients, called calibration coefficients, depending on the diameter of the hole and the dimensions of the gauges used. The reliability of the incremental hole drilling depends on the accuracy with which the calibration coefficients are determined. These coefficients are calculated using a finite element model. The samples’ features and the experimental conditions must be considered in the simulation. Any mismatch can lead to inadequate calibration coefficients, thus introducing errors on residual stresses. Several calibration coefficient correction methods exist for isotropic material, but there is a lack of information on this subject concerning composite laminates. In this work, a Python program was developed to automatically generate the adequate finite element model. This model allowed us to perform a parametric study to assess the influence of experimental errors on the calibration coefficients. The results highlighted the sensitivity of the calibration coefficients to the considered errors and gave an order of magnitude of the precisions required on the experimental device to have reliable measurements. On the basis of these results, improvements were proposed on the experimental device. Furthermore, a numerical method was proposed to correct the calibration coefficients for different types of materials, including thick composite parts for which the analytical approach is too complex. This method consists of taking into account the experimental errors in the simulation. Accurate measurement of the experimental errors (such as eccentricity of the hole, angular deviation of the gauges from their theoretical position, or errors on increment depth) is therefore necessary. The aim is to determine more precisely the residual stresses and to expand the validity domain of the incremental hole drilling technique.

Keywords: fiber reinforced composites, finite element simulation, incremental hole drilling method, numerical correction of the calibration coefficients, residual stresses

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Authors: Xiang Jia, Zhijun Cheng

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The residual lifetime of a product is the operation time between the current time and the time point when the failure happens. The residual lifetime estimation is rather important in reliability analysis. To predict the residual lifetime, it is necessary to assume or verify a particular distribution that the lifetime of the product follows. And the two-parameter Weibull distribution is frequently adopted to describe the lifetime in reliability engineering. Due to the time constraint and cost reduction, a life testing experiment is usually terminated before all the units have failed. Then the censored data is usually collected. In addition, other information could also be obtained for reliability analysis. The expert judgements are considered as it is common that the experts could present some useful information concerning the reliability. Therefore, the residual lifetime is estimated for Weibull distribution by fusing the censored data and expert judgements in this paper. First, the closed-forms concerning the point estimate and confidence interval for the residual lifetime under the Weibull distribution are both presented. Next, the expert judgements are regarded as the prior information and how to determine the prior distribution of Weibull parameters is developed. For completeness, the cases that there is only one, and there are more than two expert judgements are both focused on. Further, the posterior distribution of Weibull parameters is derived. Considering that it is difficult to derive the posterior distribution of residual lifetime, a sample-based method is proposed to generate the posterior samples of Weibull parameters based on the Monte Carlo Markov Chain (MCMC) method. And these samples are used to obtain the Bayes estimation and credible interval for the residual lifetime. Finally, an illustrative example is discussed to show the application. It demonstrates that the proposed method is rather simple, satisfactory, and robust.

Keywords: expert judgements, information fusion, residual lifetime, Weibull distribution

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Authors: Muktar Haruna

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This research work examines the International Financial Reporting Standard (IFRS) adoption and value relevance of earnings of listed consumer goods companies in the Nigerian. The population of the study comprises 22 listed consumer goods companies, out of which 15 were selected as sample size of the study. The scope of the study is a 12-year period covering from 2006 to 2018. Secondary data from the annual report of sampled companies were used, which consists of earnings per share (EPS), the book value of equity per share (BVE) as independent variables; firm size (FSZ) as a control variable, and market share price of sampled companies from Nigerian stock exchange as dependent variable. Multiple regressions were used to analyze the data. The results of the study showed that IFRS did not improve the value relevance of earnings after the adoption, which translates to a decrease in value relevance of accounting numbers in the post-adoption period. The major recommendation is that the Nigerian Reporting Council should ensure full compliance to all provisions of IFRS and provide uniformity in the presentation of non-current assets in the statement of financial position, where some present only net current assets leaving individual figures for current assets and liabilities invisible.

Keywords: IFRS, adoption, value relevance, earning per share, book value of equity per share

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Authors: Oliver Ikechukwu Inyiama, Boniface Uche Ugwuanyi

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The aim of the research is to evaluate the key financial performance indicators that help both managers and their shareholders of Nigerian Banks to determine the appropriate dividend payout to their ordinary shareholders in an accounting year. Profitability, total asset, and earnings of commercial banks were selected as key performance indicators in Nigeria Banking Sector. They represent the independent variables of the study while dividend per share is the proxy for the dividend paid on ordinary shares which represent the dependent variable. The effect of profitability, total asset and earnings on dividend per share were evaluated through the ordinary least square method of multiple regression analysis. Test for normality of frequency distribution was conducted through descriptive statistics such as Jacque Bera Statistic, skewness and kurtosis. Rate of dividend payout was subsequently applied as an alternate dependent variable to test for robustness of the earlier results. The 64% adjusted R-squared of the pooled data indicates that profitability, total asset, and earnings explain the variation in dividend per share during the period under research while the remaining 36% variation in dividend per share could be explained by changes in other variables not captured by this study as well as the error term. The study concentrated on four leading Nigeria Commercial Banks namely; First Bank of Nigeria Plc, GTBank Plc, United Bank for Africa Plc and Zenith International Bank Plc. Dividend per share was found to be positively affected by total assets and earnings of the commercial banks. However, profitability which was proxied by profit after tax had a negative effect on dividend per share. The implication of the findings is that commercial banks in Nigeria pay more dividend when they are having a dwindling fortune in order to retain the confidence of the shareholders provided their gross earnings and size is on the increase. Therefore, the management and board of directors of Nigeria commercial banks should apply decent marketing strategies to enhance earnings through investment in profitable ventures for an improved dividend payout rate.

Keywords: assets, banks, indicators, performance, profitability, shares

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Authors: Mohammed Abed, Rita Nemes, Salem Nehme

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The present study experimentally investigated the impact of incorporating unprocessed waste fly ash (UWFA) on the residual mechanical properties of self-compacting concrete (SCC) after exposure to elevated temperature. Three mixtures of SCC have been produced by replacing the cement mass by 0%, 15% and 30% of UWFA. Generally, the fire resistance of SCC has been enhanced by replacing the cement up to 15% of UWFA, especially in case of residual modulus of elasticity which considers more sensitive than other mechanical properties at elevated temperature. However, a strong linear relationship has been observed between the residual flexural strength and modulus of elasticity, where both of them affected significantly by the cracks appearance and propagation as a result of elevated temperature. Sustainable products could be produced by incorporating unprocessed waste powder materials in the production of concrete, where the waste materials, CO₂ emissions, and the energy needed for processing are reduced.

Keywords: self-compacting high-performance concrete, unprocessed waste fly ash, fire resistance, residual modulus of elasticity

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Authors: N. Guo, C. Xu, Z. C. Yang

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In order to ensure the high reliability of an aircraft, the accurate structural dynamics analysis has become an indispensable part in the design of an aircraft structure. Therefore, the structural finite element model which can be used to accurately calculate the structural dynamics and their transfer relations is the prerequisite in structural dynamic design. A dynamic finite element model updating method is presented to correct the uncertain parameters of the finite element model of a structure using measured modal parameters. The coordinate modal assurance criterion is used to evaluate the correlation level at each coordinate over the experimental and the analytical mode shapes. Then, the weighted summation of the natural frequency residual and the coordinate modal assurance criterion residual is used as the objective function. Moreover, the hybrid pattern search (HPS) optimization technique, which synthesizes the advantages of pattern search (PS) optimization technique and genetic algorithm (GA), is introduced to solve the dynamic FE model updating problem. A numerical simulation and a model updating experiment for GARTEUR aircraft model are performed to validate the feasibility and effectiveness of the present dynamic model updating method, respectively. The updated results show that the proposed method can be successfully used to modify the incorrect parameters with good robustness.

Keywords: model updating, modal parameter, coordinate modal assurance criterion, hybrid genetic/pattern search

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Authors: P. Murugesan, G. Venkateswaran, V. A. Shanmuga Selvan

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Water used for brewing tea plays a major role in the quality of tea. Water with higher hardness gives very dark coloured brew. This study was conducted to determine the effect of water hardness and free residual chlorine on the quality of black tea liquor. Theaflavin (TF) and Thearubigin (TR) levels are lower in comparison with the tea brewed in distilled water. At the same time, there is an increase in High Polymerized Substance (HPS) and Total Liquor Colour (TLC). While water with higher hardness has a negative impact on tea brew, water with high concentration of free residual chlorine did not affect the quality of tea brew.

Keywords: Theaflavin, Thearubigin, high polymerised substance, total liquor colour, hardness, residual chlorine

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Authors: Edison A. Bonifaz

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In this work, a numerical procedure is proposed to design dense multi-material structures using the Directed Energy Deposition (DED) process. A thermo-mechanical finite element model to predict thermal cycles and residual stresses is presented. A numerical layer build-up procedure coupled with a moving heat flux was constructed to minimize strains and residual stresses that result in the multi-layer deposition of an AISI 316 austenitic steel on an AISI 304 austenitic steel substrate. To simulate the DED process, the automated interface of the ABAQUS AM module was used to define element activation and heat input event data as a function of time and position. Of this manner, the construction of ABAQUS user-defined subroutines was not necessary. Thermal cycles and thermally induced stresses created during the multi-layer deposition metal AM pool crystallization were predicted and validated. Results were analyzed in three independent metal layers of three different experiments. The one-way heat and material deposition toolpath used in the analysis was created with a MatLab path script. An optimal combination of feedstock and heat input printing parameters suitable for fabricating multi-material dense structures in the directed energy deposition metal AM process was established. At constant power, it can be concluded that the lower the heat input, the lower the peak temperatures and residual stresses. It means that from a design point of view, the one-way heat and material deposition processing toolpath with the higher welding speed should be selected.

Keywords: event series, thermal cycles, residual stresses, multi-pass welding, abaqus am modeler

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Authors: Lai Tzu-Hsuan, Lai Jung-Nien, Lin Jaung-Geng, Kao Shung-Te, Hsuan-Kuang Jung

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Background: Whether acupuncture therapy contributes to preserving residual renal function (RRF) remains largely unknown. This case series evidenced the potential beneficial effects of acupuncture for preserving RRF in five patients with the end-stage renal disease under hemodialysis (HD) treatment. Participants: Five patients on HD receiving eight sessions of weekly 30-min interdialytic acupuncture (Inter-A) with residual urine volume (rUV) and residual glomerular filtration rate (rGFR) recorded once every two weeks were included for analysis. Outcomes: Changes in rUV and rGFR calculated using 24-hour urine collection data were analyzed to assess RRF. Variations in hemoglobin, urea Kt/V and serum albumin levels measured monthly were analyzed to evaluate HD adequacy. Results: After eight Inter-A sessions, mean (standard deviation (SD)) rUV and rGFR increased from 612 (184) ml/day and 1.48 (.94) ml/min/1.73 m2 at baseline to 803(289) ml/day and 2.04(1.17) ml/min/1.73m2 at 2- and 4-week follow-up, respectively. The mean percentage difference increased by 31% in rUV and 38% in rGFR. Routine measurements on HD adequacy also showed improvement. Conclusions: Acupuncture might be an optional add-on treatment for HD population with poor control of water; however, further well-designed controlled trials are warranted.

Keywords: end-stage renal disease, hemodialysis, acupuncture, residual renal function, residual urine volume

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Authors: Sana Masmoudi, Yosra Makni

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Regulators highlight the importance of the Audit Committee (AC) as a key internal corporate governance mechanism. One of the most important roles of this committee is to oversee the financial reporting process. The purpose of this paper is to examine the link between the characteristics of an audit committee and the financial reporting quality by investigating whether the formation of audit committees and their characteristics are associated with improved financial reporting quality. This study provides empirical evidence of the association between audit committee independence, financial expertise, gender diversity, and meetings and Real Earnings Management (REM) as a proxy of financial reporting quality. Using data from, with a sample of 80 companies listed on the Amsterdam Stock Exchange during 2010-2017, the study finds that independence and AC Gender diversity are strongly related to financial reporting quality. In fact, these two characteristics constrain REM. The results also suggest that AC-financial expertise reduces to some extent, the likelihood of engaging in REM. These conclusions provide support then to the audit committee requirement under the Dutch Corporate Governance Code rules regarding gender diversity and AC meetings.

Keywords: audit committee, financial expertise, independence, real earnings management

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Authors: Po-Jen Su, Huann-Ming Chou

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In this article we uses the residual correction method to deal with transient thermoelastic problems with a hollow spherical region when the continuum medium possesses spherically isotropic thermoelastic properties. Based on linear thermoelastic theory, the equations of hyperbolic heat conduction and thermoelastic motion were combined to establish the thermoelastic dynamic model with consideration of the deformation acceleration effect and non-Fourier effect under the condition of transient thermal shock. The approximate solutions of temperature and displacement distributions are obtained using the residual correction method based on the maximum principle in combination with the finite difference method, making it easier and faster to obtain upper and lower approximations of exact solutions. The proposed method is found to be an effective numerical method with satisfactory accuracy. Moreover, the result shows that the effect of transient thermal shock induced by deformation acceleration is enhanced by non-Fourier heat conduction with increased peak stress. The influence on the stress increases with the thermal relaxation time.

Keywords: maximum principle, non-Fourier heat conduction, residual correction method, thermo-elastic response

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Authors: Mujeeb Saif Mohsen Al-Absy, Ku Nor Izah Ku Ismail, Sitraselvi Chandren

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This study examines whether corporate governance (CG) mechanisms in firms that have a whistle-blowing policy (WHBLP) are more effective in constraining earnings management (EM), than those without. A sample of 288 Malaysian firms for the years 2013 to 2015, amounting to 864 firm-years were grouped into firms with and without WHBLP. Results show that for firms without WHBLP, the board chairman tenure would minimize EM activities. Meanwhile, for firms with WHBLP, board chairman independence, board chairman tenure, audit committee size, audit committee meeting and women in the audit committees are found to be associated with less EM activities. Further, it is found that ownership concentration and Big 4 auditing firms help to reduce EM activities in firms with WHBLP, while not in firms without WHBLP. Hence, functional and effective governance can be achieved by having a WHBLP, which is in line with agency and resource dependent theories. Therefore, this study suggests that firms should have a WHBLP in place, and policymakers should come up with enhanced criteria to strengthen the mechanisms of WHBLP.

Keywords: corporate governance, earnings management, whistle-blowing policy, audit committee, board of directors

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Authors: Jyoti Sharma, Raj Kumar Arya

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The coatings of homogeneous ternary solution of Poly(styrene)(PS)-Poly(ethyleneglycol)-6000(PEG) Chlorobenzene (CLB) of two different concentrations (5.05%-4.98%-89.97% and 10.05%-5.12%-84.82%) were studied and dried under quiescent conditions. Residual solvent percentage and coatings thickness were calculated by gravimetric weight loss data. Residual solvent remained lower in case of the single thick layer as compared to layer-by-layer assembly technique. The Results suggests the effectiveness of the single thick layer for minimizing the residual solvent. A single thick layer had an initial coating thickness of 1098 µm and the final thickness of 106 µm which is lower as compared to the dried coatings of nearly the same final thickness by layer-by-layer assembly technique.

Keywords: films, layer-by-layer assembly, polymeric coatings, ternary system

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Authors: Vera Karla S. Caingles, Glen A. Lorenzo

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Soil, as the main material of landslides, plays a vital role in landslide assessment. An efficient and accurate method of doing an assessment is significantly important to prevent damage of properties and loss of lives. The study has two phases: to establish an empirical correlation of the residual soil thickness with the slope angle and to investigate the geotechnical characteristics of residual soil. Digital Elevation Model (DEM) in Geographic Information System (GIS) was used to establish the slope map and to program sampling points for field investigation. Physical and index property tests were undertaken on the 20 soil samples obtained from the area with Pliocene-Pleistocene geology and different slope angle in Kibawe, Bukidnon. The regression analysis result shows that the best fitting model that can describe the soil thickness-slope angle relationship is an exponential function. The physical property results revealed that soils contain a high percentage of clay and silts ranges from 41% - 99.52%. Based on the index properties test results, the soil exhibits a high degree of plasticity and expansion but not collapsible. It is deemed that this compendium will serve as primary data for slope stability analysis and deterministic landslide assessment.

Keywords: collapsibility, correlation, expansiveness, landslide, plasticity

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Authors: Gonzalez Carlos, Martinez Fransisco

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The creation of a seismic prediction model that considers all the regional variations and perfectly adjusts its results to the response spectra is very complicated. To achieve statistically acceptable results, it is necessary to process a sufficiently robust data set, and even if high efficiencies are achieved, this model will only work properly in this region. However, when using it in other regions, differences are found due to different parameters that have not been calibrated to other regions, such as the site effect. The fact that impedance contrasts, as well as other factors belonging to the site, have a great influence on the local response is well known, which is why this work, using the residual method, is intended to establish a regional calibration of the corresponding parameters site effect for the Spain region in the global GMPM BSSA 14.

Keywords: GMPM, seismic prediction equations, residual method, response spectra, impedance contrast

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Authors: Doan Van Chinh, Bui Thi Kien Trinh

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This paper outlines some statistical properties of residual sea level (RSL) at six representative tidal stations located along the coast of Vietnam. It was found that the positive RSL varied on average between 9.82 and 19.96cm and the negative RSL varied on average between -16.62 and -9.02cm. The maximum positive RSL varied on average between 102.8 and 265.5cm with the maximum negative RSL varied on average between -250.4 and -66.4cm. It is seen that the biggest positive RSL ere appeared in the summer months and the biggest negative RSL ere appeared in the winter months. The cumulative frequency of RSL less than 50 cm occurred between 95 and 99% of the times while the frequency of RSL higher than 100 cm accounted for between 0.01 and 0.2%. It also was found that the cumulative frequency of duration of RSL less than 24 hours occurred between 90 and 99% while the frequency of duration longer than 72 hours was in the order of 0.1 and 1%.

Keywords: coast of Vietnam, residual sea level, residual water, surge, cumulative frequency

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Authors: A. Mostafa

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This paper presents a numerical study on determination of ballistic limit velocity (V₅₀) of stainless steel 304 (SS 304) used in manufacturing security screens. The simulated ballistic impact tests were conducted on clamped sheets with different thicknesses using ABAQUS/Explicit nonlinear finite element (FE) package. The ballistic limit velocity was determined using three approaches, namely: numerical tests based on material properties, FE calculated residual velocities and FE calculated residual energies. Johnson-Cook plasticity and failure criterion were utilized to simulate the dynamic behaviour of the SS 304 under various strain rates, while the well-known Lambert-Jonas equation was used for the data regression for the residual velocity and energy model. Good agreement between the investigated numerical methods was achieved. Additionally, the dependence of the ballistic limit velocity on the sheet thickness was observed. The proposed approaches present viable and cost-effective assessment methods of the ballistic performance of SS 304, which will support the development of robust security screen systems.

Keywords: ballistic velocity, stainless steel, numerical approaches, security screen

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Authors: Wei Xu, Abdo S. Haidar, Jianxin Gao

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Prosthetic socket is a component that connects the residual limb of an amputee with an artificial prosthesis. It is widely recognized as the most critical component that determines the comfort of a patient when wearing the prosthesis in his/her daily activities. Through the socket, the body weight and its associated dynamic load are distributed and transmitted to the prosthesis during walking, running or climbing. In order to achieve a good-fit socket for an individual amputee, it is essential to obtain the biomechanical properties of the residual limb. In current clinical practices, this is achieved by a touch-and-feel approach which is highly subjective. Although there have been significant advancements in prosthetic technologies such as microprocessor controlled knee and ankle joints in the last decade, the progress in designing a comfortable socket has been rather limited. This means that the current process of socket design is still very time-consuming, and highly dependent on the expertise of the prosthetist. Supported by the state-of-the-art sensor technologies and numerical simulations, a new socket design system is being developed to help prosthetists achieve rapid design of comfortable sockets for above knee amputees. This paper reports the research work related to establishing biomechanical models for socket design. Through numerical simulation using finite element method, comprehensive relationships between pressure on residual limb and socket geometry were established. This allowed local topological adjustment for the socket so as to optimize the pressure distributions across the residual limb. When the full body weight of a patient is exerted on the residual limb, high pressures and shear forces between the residual limb and the socket occur. During numerical simulations, various hyperplastic models, namely Ogden, Yeoh and Mooney-Rivlin, were used, and their effectiveness in representing the biomechanical properties of soft tissues of the residual limb was evaluated. This also involved reverse engineering, which resulted in an optimal representative model under compression test. To validate the simulation results, a range of silicone models were fabricated. They were tested by an indentation device which yielded the force-displacement relationships. Comparisons of results obtained from FEA simulations and experimental tests showed that the Ogden model did not fit well the soft tissue material indentation data, while the Yeoh model gave the best representation of the soft tissue mechanical behavior under indentation. Compared with hyperplastic model, the result showed that elastic model also had significant errors. In addition, normal and shear stress distributions on the surface of the soft tissue model were obtained. The effect of friction in compression testing and the influence of soft tissue stiffness and testing boundary conditions were also analyzed. All these have contributed to the overall goal of designing a good-fit socket for individual above knee amputees.

Keywords: above knee amputee, finite element simulation, hyperplastic model, prosthetic socket

Procedia PDF Downloads 206

Authors: Arnold I. Malag

Abstract:

The study wants to establish the data on the characteristics of coastal solid waste in main Island of Masbate as a model for technology interventions. The research utilized the Google Maps to measure the coastal length and Fishbowl Method for area identification. The solid wastes gathered were classified as residual, non-biodegradable, recyclable wastes, and special wastes, based on the waste analysis and characterization manual of Philippine Environmental Governance Project. The wastes were evaluated by weight in kg., dimension in cm., and characteristics as floating or non-floating. Based on the dimension of coastal solid waste, the biodegradable, recyclable, residual and special waste have the average of 40.95 cm., 16.25 cm., 31.37 cm., and 0.725cm. respectively. The waste in the coastal areas is dominated by biodegradable, followed by residual, then recyclable and special wastes with the data of 0.566 kg/m, 0.533 kg/m, 0.114 kg/m and .0007 kg/m respectively. The 97.15% of solid wastes collected is characterized as “floating”, where in the sources are the nearest rivers and waterways and/or the nearest populated areas adjacent to the island. This accumulation of solid wastes can be minimized and controlled by utilizing a floating equipment.

Keywords: solid waste, coastal waste, waste characterization, waste collector

Procedia PDF Downloads 83

Authors: Joy Cao, Min Zhou

Abstract:

Purpose: Acute Type A aortic dissection is a well-known cause of extremely high mortality rate. A highly accurate and cost-effective non-invasive predictor is critically needed so that the patient can be treated at earlier stage. Although various CFD approaches have been tried to establish some prediction frameworks, they are sensitive to uncertainty in both image segmentation and boundary conditions. Tedious pre-processing and demanding calibration procedures requirement further compound the issue, thus hampering their clinical applicability. Using the latest physics informed deep learning methods to establish an accurate and cost-effective predictor framework are amongst the main goals for a better Type A aortic dissection treatment. Methods: Via training a novel physics-informed deep residual network, with non-invasive 4D MRI displacement vectors as inputs, the trained model can cost-effectively calculate all these biomarkers: aortic blood pressure, WSS, and OSI, which are used to predict potential type A aortic dissection to avoid the high mortality events down the road. Results: The proposed deep learning method has been successfully trained and tested with both synthetic 3D aneurysm dataset and a clinical dataset in the aortic dissection context using Google colab environment. In both cases, the model has generated aortic blood pressure, WSS, and OSI results matching the expected patient’s health status. Conclusion: The proposed novel physics-informed deep residual network shows great potential to create a cost-effective, non-invasive predictor framework. Additional physics-based de-noising algorithm will be added to make the model more robust to clinical data noises. Further studies will be conducted in collaboration with big institutions such as Cleveland Clinic with more clinical samples to further improve the model’s clinical applicability.

Keywords: type-a aortic dissection, deep residual networks, blood flow modeling, data-driven modeling, non-invasive diagnostics, deep learning, artificial intelligence.

Procedia PDF Downloads 90

Authors: Ravi Raj, Louis Chiu, Deepak Marla, Aijun Huang

Abstract:

Hybridization of the directed laser deposition (DLD) process using an in-situ micro-roller to impart a vertical compressive load on the deposited bead at elevated temperatures can relieve tensile residual stresses incurred in the process. To investigate this stress relief mechanism and its relationship with the in-situ rolling parameters, a fully coupled dynamic thermo-mechanical model is presented in this study. A single bead deposition of Ti-6Al-4V alloy with an in-situ roller made of mild steel moving at a constant speed with a fixed nominal bead reduction is simulated using the explicit solver of the finite element software, Abaqus. The thermal model includes laser heating during the deposition process and the heat transfer between the roller and the deposited bead. The laser heating is modeled using a moving heat source with a Gaussian distribution, applied along the pre-formed bead’s surface using the VDFLUX Fortran subroutine. The bead’s cross-section is assumed to be semi-elliptical. The interfacial heat transfer between the roller and the bead is considered in the model. Besides, the roller is cooled internally using axial water flow, considered in the model using convective heat transfer. The mechanical model for the bead and substrate includes the effects of rolling along with the deposition process, and their elastoplastic material behavior is captured using the J2 plasticity theory. The model accounts for strain, strain rate, and temperature effects on the yield stress based on Johnson-Cook’s theory. Various aspects of this material behavior are captured in the FE software using the subroutines -VUMAT for elastoplastic behavior, VUHARD for yield stress, and VUEXPAN for thermal strain. The roller is assumed to be elastic and does not undergo any plastic deformation. Also, contact friction at the roller-bead interface is considered in the model. Based on the thermal results of the bead, the distance between the roller and the deposition nozzle (roller o set) can be determined to ensure rolling occurs around the beta-transus temperature for the Ti-6Al-4V alloy. It is identified that roller offset and the nominal bead height reduction are crucial parameters that influence the residual stresses in the hybrid process. The results obtained from a simulation at roller offset of 20 mm and nominal bead height reduction of 7% reveal that the tensile residual stresses decrease to about 52% due to in-situ rolling throughout the deposited bead. This model can be used to optimize the rolling parameters to minimize the residual stresses in the hybrid DLD process with in-situ micro-rolling.

Keywords: directed laser deposition, finite element analysis, hybrid in-situ rolling, thermo-mechanical model

Procedia PDF Downloads 111

Authors: Sharifullah Ahmed

Abstract:

Residual settlement of cohesionless or non-plastic soil of different strength underlying highway embankment overlain by stronger soil layer highway embankment is studied. A parametric study is carried out for different height of embankment and for different ESAL factor. The sum of elastic settlements of cohesionless subsoil due to axle induced stress and due to self-weight of pavement layers is termed as the residual settlement. The values of residual settlement (Sr) for different heights of road embankment (He) are obtained and presented as design charts for different SPT Value (N60) and ESAL factor. For rigid pavement and flexible pavement in approach to bridge or culvert, the tolerable residual settlement is 0.100m. This limit is taken as 0.200m for flexible pavement in general sections of highway without approach to bridge or culvert. A simplified guideline is developed for design of highway embankment underlain by very loose to loose cohesionless subsoil overlain by a stronger soil layer for limiting value of the residual settlement. In the current research study range of ESAL factor is 1-10 and range of SPT value (N60) is 1-10. That is found that, ground improvement is not required if the overlying stronger layer is minimum 1.5m and 4.0m for general road section of flexible pavement except bridge or culvert approach and for rigid pavement or flexible pavement in bridge or culvert approach. Tables and charts are included in the prepared guideline to obtain minimum allowable height of highway embankment to limit the residual settlement with in mentioned tolerable limit. Allowable values of the embankment height (He) are obtained corresponding to tolerable or limiting level of the residual settlement of loose subsoil for different SPT value, thickness of stronger layer (d) and ESAL factor. The developed guideline is may be issued to be used in assessment of the necessity of ground improvement in case of cohesionless subsoil underlying highway embankment overlain by stronger subsoil layer for limiting residual settlement. The ground improvement is only to be required if the residual settlement of subsoil is more than tolerable limit.

Keywords: axle pressure, equivalent single axle load, ground improvement, highway embankment, tolerable residual settlement

Procedia PDF Downloads 129

Authors: Kwangin Kim, Taewon Yoo, Haksoo Han

Abstract:

Polyimide is a superior polymer in the electronics industry, and we conducted a study to synthesize poly(amide-imide) at low temperatures. Poly(amide-imide) was synthesized at low-temperature curing to offer a thermal stable membrane with low residual stress and good processability. As a result, the low crack polymer with good processability could be used to various applications such as semiconductors, integrated circuits, coating materials, membranes, and display. The synthesis of poly(amide-imide) at low temperatures was confirmed by Fourier transform infrared spectroscopy (FT-IR). Thermal stabilities of the polymer was confirmed by thermogravimetric analysis (TGA) and differential scanning calorimetry (DSC).

Keywords: poly(amide-imide), residual stress, thermal stability

Procedia PDF Downloads 420