Search results for: split ratio

Authors: Ho Yuan-Hong, Huang Chiung-Ju

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This study conducts simulation analyses to find the optimal debt ceiling of Taiwan, while factoring in welfare maximization under a dynamic stochastic general equilibrium framework. The simulation is based on Taiwan's 2001 to 2011 economic data and shows that welfare is maximized at a "debt"⁄"GDP" ratio of 0.2, increases in the "debt"⁄"GDP " ratio leads to increases in both tax and interest rates and decreases in the consumption ratio and working hours. The study results indicate that the optimal debt ceiling of Taiwan is 20% of GDP, where if the "debt"⁄"GDP" ratio is greater than 40%, the welfare will be negative and result in welfare loss.

Keywords: debt sustainability, optimal debt ceiling, dynamic stochastic general equilibrium, welfare maximization

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Authors: Francis O. Nwawuru, Jeremiah N. Ezeora

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In this paper, a new algorithm for solving the system of split equilibrium and fixed point problems in real Hilbert spaces is considered. The equilibrium bifunction involves a nite family of pseudo-monotone mappings, which is an improvement over monotone operators. More so, it turns out that the solution of the finite family of nonexpansive mappings. The regularized parameters do not depend on Lipschitz constants. Also, the computations of the stepsize, which plays a crucial role in the convergence analysis of the proposed method, do require prior knowledge of the norm of the involved bounded linear map. Furthermore, to speed up the rate of convergence, an inertial term technique is introduced in the proposed method. Under standard assumptions on the operators and the control sequences, using a modified Halpern iteration method, we establish strong convergence, a desired result in applications. Finally, the proposed scheme is applied to solve some optimization problems. The result obtained improves numerous results announced earlier in this direction.

Keywords: equilibrium, Hilbert spaces, fixed point, nonexpansive mapping, extragradient method, regularized equilibrium

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Authors: Huanhuan Zhao, Bryony J. James

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The relationship between the non-fat solid ratio and bloom formation in untempered chocolate was investigated using two types of chocolate: model chocolate made of varying cocoa powder ratios (46, 49.5 and 53%) and cocoa butter, and commercial Lindt chocolate with varying cocoa content (70, 85 and 90%). X-ray diffraction and colour measurement techniques were used to examine the polymorphism of cocoa butter and the surface whiteness index (WI), respectively. The polymorphic transformation of cocoa butter was highly correlated with the changes of WI during 30 days of storage since it led to the redistribution of fat within the chocolate matrix and resulted in a bloomed surface. The change in WI indicated a similar bloom rate in the chocolates, but the model chocolates with a higher cocoa powder ratio had more pronounced total bloom. This is due to a higher ratio of non-fat solid particles on the surface resulting in microscopic changes in morphology. The ratio of non-fat solids is an important factor in determining the extent of bloom but not the bloom rate.

Keywords: untempered chocolate, microstructure of bloom, polymorphic transformation, surface whiteness

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Authors: Mikiyas Adugna

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Effort estimation is among the activities carried out in software development processes. An accurate model of estimation leads to project success. The method of agile effort estimation is a complex task because of the dynamic nature of software development. Researchers are still conducting studies on agile effort estimation to enhance prediction accuracy. Due to these reasons, we investigated and proposed a model on LASSO and Elastic Net regression to enhance estimation accuracy. The proposed model has major components: preprocessing, train-test split, training with default parameters, and cross-validation. During the preprocessing phase, the entire dataset is normalized. After normalization, a train-test split is performed on the dataset, setting training at 80% and testing set to 20%. We chose two different phases for training the two algorithms (Elastic Net and LASSO) regression following the train-test-split. In the first phase, the two algorithms are trained using their default parameters and evaluated on the testing data. In the second phase, the grid search technique (the grid is used to search for tuning and select optimum parameters) and 5-fold cross-validation to get the final trained model. Finally, the final trained model is evaluated using the testing set. The experimental work is applied to the agile story point dataset of 21 software projects collected from six firms. The results show that both Elastic Net and LASSO regression outperformed the compared ones. Compared to the proposed algorithms, LASSO regression achieved better predictive performance and has acquired PRED (8%) and PRED (25%) results of 100.0, MMRE of 0.0491, MMER of 0.0551, MdMRE of 0.0593, MdMER of 0.063, and MSE of 0.0007. The result implies LASSO regression algorithm trained model is the most acceptable, and higher estimation performance exists in the literature.

Keywords: agile software development, effort estimation, elastic net regression, LASSO

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Authors: Sewon Kim, Chang Yeop Lee, Minjun Kwon

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This study is aiming at establishing the relationship between the optical signal of flame and an equivalent ratio of flame. In this experiment, flame optical signal in a furnace is measured using photodiode. The combustion system which is composed of metal fiber burner and vertical furnace and flame chemiluminescence is measured at various experimental conditions. In this study, the flame chemiluminescence of laminar premixed flame is measured by using commercially available photodiode. It is experimentally investigated the relationship between equivalent ratio and photodiode signal. In addition, The strategy of combustion control method is proposed by using the optical signal and fuel pressure. The results showed that certain relationship between optical data of photodiode and equivalence ratio exists and this leads to the successful application of this system for instantaneous measurement of equivalence ration of the combustion system.

Keywords: flame chemiluminescence, photo diode, equivalence ratio, combustion control

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Authors: Mulubrhan Berihu, Supratic Gupta, Zena Gebriel

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Due to the design versatility, availability, and cost efficiency, concrete is continuing to be the most used construction material on earth. However, the production of Portland cement, the primary component of concrete mix is causing to have a serious effect on environmental and economic impacts. This shows there is a need to study using of supplementary cementitious materials (SCMs). The most commonly used supplementary cementitious materials are wastes and the use of these industrial waste products has technical, economical and environmental benefits besides the reduction of CO2 emission from cement production. The study aims to document the effect on strength property of concrete due to use of low cement by maximizing supplementary cementitious materials like fly ash or marble powder. Based on the different mix proportion of pozzolana and marble powder a range of mix design was formulated. The first part of the project is to study the strength of low cement concrete using fly ash replacement experimentally. The test results showed that using up to 85 kg/m3 of cement is possible for plain concrete works like hollow block concrete to achieve 9.8 Mpa and the experimental results indicates that strength is a function of w/b. In the second part a new set of mix design has been carried out with fly ash and marble powder to study the strength of both binary and ternary mixes. In this experimental study, three groups of mix design (c+FA, c+FA+m and c+m), four sets of mixes for each group were taken up. Experimental results show that c+FA has maintained the best strength and impermeability whereas c+m obtained less compressive strength, poorer permeability and split tensile strength. c+FA shows a big difference in gaining of compressive strength from 7 days to 28 days compression strength compared to others and this obviously shows the slow rate of hydration of fly ash concrete. As the w/b ratio increases the strength decreases significantly. At the same time higher permeability has been seen in the specimens which were tested for three hours than one hour.

Keywords: efficiency factor, cement content, compressive strength, mix proportion, w/c ratio, water permeability, SCMs

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Authors: Tomotaka Aoki, Isao Tomita

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We examined the on-off ratio and frequency components of output signals from an electron-interference device made of GaAs/AlₓGa₁₋ₓAs by solving the time-dependent Schrödinger's equation on conducting electrons in the channel waveguide of the device. For electron-wave modulation, a periodic voltage of frequency f was applied to the channel. Furthermore, we examined the voltage-amplitude dependence of the signals in time and frequency domains and found that large applied voltage deformed the output-signal waveform and created additional side modes (frequencies) near the modulation frequency f and that there was a trade-off between on-off ratio and side-mode creation.

Keywords: electrical conduction, electron interference, frequency spectrum, on-off ratio

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Authors: Zachary Pan

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Our general mission is to solve the problem of classifying images into different body part types and deciding if each of them is healthy or not. However, for now, we will determine healthiness for only one-sixth of the body parts, specifically the chest. We will detect pneumonia in X-ray scans of those chest images. With this type of AI, doctors can use it as a second opinion when they are taking CT or X-ray scans of their patients. Another ad-vantage of using this machine learning classifier is that it has no human weaknesses like fatigue. The overall ap-proach to this problem is to split the problem into two parts: first, classify the image, then determine if it is healthy. In order to classify the image into a specific body part class, the body parts dataset must be split into test and training sets. We can then use many models, like neural networks or logistic regression models, and fit them using the training set. Now, using the test set, we can obtain a realistic accuracy the models will have on images in the real world since these testing images have never been seen by the models before. In order to increase this testing accuracy, we can also apply many complex algorithms to the models, like multiplicative weight update. For the second part of the problem, to determine if the body part is healthy, we can have another dataset consisting of healthy and non-healthy images of the specific body part and once again split that into the test and training sets. We then use another neural network to train on those training set images and use the testing set to figure out its accuracy. We will do this process only for the chest images. A major conclusion reached is that convolutional neural networks are the most reliable and accurate at image classification. In classifying the images, the logistic regression model, the neural network, neural networks with multiplicative weight update, neural networks with the black box algorithm, and the convolutional neural network achieved 96.83 percent accuracy, 97.33 percent accuracy, 97.83 percent accuracy, 96.67 percent accuracy, and 98.83 percent accuracy, respectively. On the other hand, the overall accuracy of the model that de-termines if the images are healthy or not is around 78.37 percent accuracy.

Keywords: body part, healthcare, machine learning, neural networks

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Authors: S. S. Chong, A. R. Abdul Aziz, S. W. Harun, H. Arof

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A miniaturized non-adiabatic silica microfiber is proposed for biological oxygen demand (BOD) ratio chemical oxygen demand (COD) sensing for the first time. BOD and COD are two main parameters to justify quality of wastewater. A ratio, BOD:COD can usually be established between the two analytical methods once COD and BOD value has been gathered. This ratio plays a vital role to determine appropriate strategy in wastewater treatment. A non-adiabatic microfiber sensor was formed by tapering the SMF to generate evanescent field where sensitive to perturbation of sensing medium. Because difference ratio BOD and COD contain in solution, this may induced changes of effective refractive index between microfiber and sensing medium. Attenuation wavelength shift to right with 0.5 nm and 3.5 nm while BOD:COD equal to 0.09 and 0.18 respectively. Significance difference wavelength shift may relate with the biodegradability of analyte. This proposed sensor is compact, reliable and feasible to determine the BOD:COD. Further research and investigation should be proceeded to enhance sensitivity and precision of the sensor for several of wastewater online monitoring.

Keywords: non-adiabatic fiber sensor, environmental sensing, biodegradability, evanescent field

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Authors: Mohammed Berka, Khaled Merit

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Recent works on microwave filters show that the constituent materials such filters are very important in the design and realization. Several solutions have been proposed to improve the qualities of filtering. In this paper, we propose a new dual band-pass filter based on the coupling of a composite (CRLH) coplanar waveguide with complementary split ring resonators (CSRRs). The (CRLH) CPW is composed of two resonators, each one has an interdigital capacitor (CID) and two short-circuited stubs parallel to top ground plane. On the lower ground plane, we use defected ground structure technology (DGS) to engrave two (CSRRs) offered with different shapes and dimensions. Between the top ground plane and the substrate, we place a ferrite layer to control the electromagnetic coupling between (CRLH) CPW and (CSRRs). The global filter that has coplanar access will have a dual band-pass behavior around the magnetic resonances of (CSRRs). Since there’s no scientific or experimental result in the literature for this kind of complicated structure, it was necessary to perform simulation using HFSS Ansoft designer.

Keywords: complementary split ring resonators, coplanar waveguide, ferrite, filter, stub.

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Authors: Asis Kumar Khan, Rajeev Kumar Goel

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Recent infrastructure growth all around the world lead to increase in demand for concrete day by day. Cement being binding material for concrete the usage of cement also gone up significantly. Cement manufacturing utilizes abundant natural resources and causes environment pollution by releasing a huge quantity of CO₂ into the atmosphere. So, it is high time to look for alternates to reduce the cement consumption in concrete. Geopolymer concrete is one such material which utilizes the industrial waste such as fly ash, ground granulated blast furnace slag and low-cost alkaline liquids such as sodium hydroxide and sodium silicate to produce the concrete. On the other side, river sand is becoming very expensive due to its large-scale depletion at source and the high cost of transportation. In this view, river sand is replaced by crushed sand in this study. In this work, an attempt has been made to understand the durability parameters of geopolymer concrete by partially replacing fly ash with cement. Fly ash is replaced by cement at various levels e.g., from 0 to 50%. Concrete cubes of 100x100x100mm were used for investigating different durability parameters. The various parameters studied includes compressive strength, split tensile strength, drying shrinkage, sodium sulphate attack resistance, sulphuric acid attack resistance and chloride permeability. Highest compressive strength & highest split tensile strength is observed in 30% replacement level. Least drying is observed with 30% replacement level. Very good resistance for sulphuric acid & sodium sulphate is found with 30% replacement. However, it was not possible to find out the chloride permeability due to the high conductivity of geopolymer samples of all replacement levels.

Keywords: crushed sand, compressive strength, drying shrinkage, geopolymer concrete, split tensile strength, sodium sulphate attack resistance, sulphuric acid attack resistance

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Authors: Godwin Chigozie Okpara, Eugene Iheanacho

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This paper examined the dynamic behavior of stock market development and the growth of Nigerian economy. The variables; market capitalization ratio, turnover ratio and liquidity proxies by the ratio of market capitalization to gross domestic product were sourced and computed from the Nigerian stock exchange fact books and the CBN statistical bulletin of the Central Bank of Nigeria. The variables were tested and found stationary and cointregrated using the augumented Dickey Fuller unit root test and the Johnson cointegration test respectively. The dynamic behavior of the stock market development model was verified using the error correction model. The result shows that about 0.4l percent of the short run deviation is corrected every year and also reveals that market capitalization ratio and market liquidity are positive and significant function of economic growth. In other words market capitalization ratio and liquidity positively and significantly impact economic growth. Market development variables such as turnover ratio and market restriction can exert positive but insignificant impact on the growth of the economy suggesting that securities transaction relative to the size of the securities market are not high enough to significantly engender economic growth in Nigeria. In the light of this, the researchers recommend that the regulatory body as well as the government, should provide a conducive environment capable of encouraging the growth and development of the stock market. This if well articulated will enhance the market turnover and the growth of the economy.

Keywords: market capitalization ratio, turnover ratio, liquidity, unit root test, cointegration

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Authors: Vincenzo Russo, Rosella Giacometti

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The paper aims to assess the insurance industry's resilience under Solvency II against adverse scenarios. Starting from the economic balance sheet available under Solvency II for insurance and reinsurance undertakings, we assume that assets and liabilities follow a bivariate geometric Brownian motion (GBM). Then, using the results available under Margrabe's formula, we establish an analytical solution to calibrate the volatility of the asset-liability ratio. In such a way, we can estimate the probability of default and the probability of breaching the undertaking's Solvency Capital Requirement (SCR). Furthermore, since estimating the volatility of the Solvency Ratio became crucial for insurers in light of the financial crises featured in the last decades, we introduce a novel measure that we call Resiliency Ratio. The Resiliency Ratio can be used, in addition to the Solvency Ratio, to evaluate the insurance industry's resilience in case of adverse scenarios. Finally, we introduce a simplified stress test tool to evaluate the economic balance sheet under stressed conditions. The model we propose is featured by analytical tractability and fast calibration procedure where only the disclosed data available under the Solvency II public reporting are needed for the calibration. Using the data published regularly by the European Insurance and Occupational Pensions Authority (EIOPA) in an aggregated form by country, an empirical analysis has been performed to calibrate the model and provide the related results at the country level.

Keywords: Solvency II, solvency ratio, volatility of the asset-liability ratio, probability of default, probability to breach the SCR, resilience ratio, stress test

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Authors: M. Unis, S. Turky, A. Elalem, A. Meshrghi

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The Esterification kinetics of acetic acid with isopropnol in the presence of sulfuric acid as a homogenous catalyst was studied with isothermal batch experiments at 60,70 and 80°C and at a different molar ratio of isopropnol to acetic acid. Investigation of kinetics of the reaction indicated that the low of molar ratio is favored for esterification reaction, this is due to the reaction is catalyzed by acid. The maximum conversion, approximately 60.6% was obtained at 80°C for molar ratio of 1:3 acid : alcohol. It was found that increasing temperature of the reaction, increases the rate constant and conversion at a certain mole ratio, that is due to the esterification is exothermic. The homogenous reaction has been described with simple power-law model. The chemical equilibrium combustion calculated from the kinetic model in agreement with the measured chemical equilibrium.

Keywords: artificial flavors, esterification, chemical equilibria, isothermal

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Authors: Samih Abubaker, Amjad Abuserhan, Ghandi Anfoka

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Potato yield reduction and soil salt accumulation are the main obstacles of using brackish water in irrigation. This study was carried out at Al- Balqa` Applied University research station, to investigate the impact of compost use on potato production and salt accumulation in the soil under brackish water, during 2014 growing season. Whole tubers of three imported potato cultivars (Spunta, Faluka and Ammbetion) were planted in pots with different soil and compost percentages (0, 20, 40, 60, 80, and 100%) and were irrigated with three water salinity levels (1.25, 5 and 10 ds/cm). A split-split plot design was used, where potato cultivars were arranged in the main plots, the brackish water treatments were in the sub-main and the soil amended treatments were in the sub-sub plots. Potato yield was generally decreased only when pots were irrigated by water of 10 ds/cm salinity compared with 1.25 and 5 ds/cm. Drainage water salinity, however, was increased as compost percentage increased. Nevertheless, salt accumulation in the growing media was decreased as the compost percentage level increased. Therefore, it can be concluded that brackish water, up to 5 ds/cm can be used to irrigate potato especially, when organic amendments were added to the soil to promote plant growth, yield and reduce salt accumulation.

Keywords: brackish water, compost, potato, salt accumulation

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Authors: G. Nitesh

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Stone column or granular pile is a proven technique to mitigate settlement in soft soil. Granular pile increases both rate of consolidation and stiffness of the ground. In this paper, a method to analyze further reduction in settlement of granular column reinforced with lime pile is presented treating the system as a unit cell and considering one-dimensional compression approach. The core of the granular pile is stiffened with a steel rod or lime column. Influence of a wide range of parameters such as area ratio of granular pile-soft soil, area ratio of lime pile-granular pile, modular ratio of granular pile and modular ratio of lime pile with respect to granular pile on settlement reduction factor, etc. are obtained and presented.

Keywords: lime pile, granular pile, soft soil, settlement

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Authors: Arash Mirabdolah Lavasani, Taher Maarefdoost

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Effect of blockage ratio on heat transfer from non-circular tube is studied experimentally. For doing this experiment a suction type low speed wind tunnel with test section dimension of 14×14×40 and velocity in rage of 7-20 m/s was designed. The blockage ratios varied between 1.5 to 7 and Reynolds number based on equivalent diameter varies in range of 7.5×103 to 17.5×103. The results show that by increasing blockage ratio from 1.5 to 7, drag coefficient of the cam shaped tube decreased about 55 percent. By increasing Reynolds number, Nusselt number of the cam shaped tube increases about 40 to 48 percent in all ranges of blockage ratios.

Keywords: wind tunnel, non-circular tube, blockage ratio, experimental heat transfer, cross-flow

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Authors: Abdulrahman Abdulrahman, Abir Abdulrahman

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Free over-fall is an instrument for measuring discharge in open channels by measuring end depth. A comprehensive researchers investigated theoretically and experimentally brink phenomenon with various approaches for different cross-sectional shapes. Anderson's method, based on Boussinq's approximation and energy approach was used to derive a pressure distribution factor at end depth. Applying the one-dimensional momentum equation and the principles of limit slope analysis, a relevant analytical solution may be derived for brink depth ratio (EDR) in prismatic rectangular channel. Also relationships between end depth ratio and slope ratio for a given non-dimensional normal or critical depth with upstream supercritical flow regime are presented. Simple indirect procedure is used to estimate the end depth discharge ratio (EDD) for subcritical and supercritical flow using measured end depth. The comparison of this analysis with all previous theoretical and experimental studies showed an excellent agreement.

Keywords: analytical solution, brink depth, end depth, flow measurement, free over fall, hydraulics, rectangular channel

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Authors: Wesam Hamed

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This paper contributes to the existing literature by investigating the impact of political risks on the capital adequacy ratio in the banking sector of Gulf Cooperation Council (GCC) countries, which is the first attempt for this nexus to the best of our knowledge. The dynamic panel data model (System‐GMM) showed that political risks significantly decrease the capital adequacy ratio in the banking sector. For this purpose, we used political risks, bank-specific, profitability, and macroeconomic variables that are utilized from the data stream database for the period 2005-2017. The results also actively support the “too big to fail” hypothesis. Finally, the robustness results confirm the conclusions derived from the baseline System‐GMM model.

Keywords: capital adequacy ratio, system GMM, GCC, political risks

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Authors: S. F. H. Tasfy, N. A. M. Zabidi, M. S. Shaharun

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Carbon dioxide is highly thermochemical stable molecules where it is very difficult to activate the molecule and achieve higher catalytic conversion into alcohols or other hydrocarbon compounds. In this paper, series of the bimetallic Cu/ZnO-based catalyst supported by SBA-15 were systematically prepared via impregnation technique with different Cu: Zn ratio for hydrogenation of CO₂ to methanol. The synthesized catalysts were characterized by transmission electron microscopy (TEM), temperature programmed desorption, reduction, oxidation and pulse chemisorption (TPDRO), and surface area determination was also performed. All catalysts were tested with respect to the hydrogenation of CO₂ to methanol in microactivity fixed-bed reactor at 250^oC, 2.25 MPa, and H₂/CO₂ ratio of 3. The results demonstrate that the catalytic structure, activity, and methanol selectivity was strongly affected by the ratio between Cu: Zn, Where higher catalytic activity of 14 % and methanol selectivity of 92 % was obtained over Cu/ZnO-SBA-15 catalyst with Cu:Zn ratio of 7:3 wt. %. Comparing with the single catalyst, the synergetic between Cu and Zn provides additional active sites to adsorb more H₂ and CO₂ and accelerate the CO₂ conversion, resulting in higher methanol production under mild reaction conditions.

Keywords: hydrogenation of carbon dioxide, methanol synthesis, Cu/ZnO-based catalyst, mesoporous silica (SBA-15), metal ratio

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Authors: Abisola Akinola, Akinsulere Femi

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The stock market has continually been a source of economic development in most developing countries. This study examined the relationship between investors’ ratio analysis and profitability of quoted companies in Nigeria using secondary data obtained from the annual reports of forty-two (42) companies. The study employed the multiple regression technique to analyze the relationship between investors’ ratio analysis (measured by dividend per share and earning per share) and profitability (measured by the return on equity). The results from the analysis show that investors’ ratio analysis, when measured by earnings per share, have a positive and significant impact on profitability. However, the study noted that investors’ ratio analysis, when measured by dividend per share, tend to have a positive impact on profitability but it is statistically insignificant. By implication, investors and other stakeholders that are interested in investing in stocks can predict the earning capacity of listed firms in the stock market.

Keywords: dividend per share, earnings per share, profitability, return on equity

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Authors: Parth Mehta, Vedasri Bai Khavala, Prabhu Rajagopal, Tiju Thomas

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There is an increasing need for alternative clean fuels, and hydrogen (H₂) has long been considered a promising solution with a high calorific value (142MJ/kg). However, the storage of H₂ and expensive processes for its generation have hindered its usage. Sodium borohydride (NaBH₄) can potentially be used as an economically viable means of H₂ storage. Thus far, there have been attempts to optimize the life of NaBH₄ (half-life) in aqueous media by stabilizing it with sodium hydroxide (NaOH) for various pH values. Other reports have shown that H₂ yield and reaction kinetics remained constant for all ratios of H₂O to NaBH₄ > 30:1, without any acidic catalysts. Here we highlight the importance of pH and H₂O: NaBH₄ ratio (80:1, 40:1, 20:1 and 10:1 by weight), for NaBH₄ stabilization (half-life reaction time at room temperature) and corrosion minimization of H₂ reactor components. It is interesting to observe that at any particular pH>10 (e.g., pH = 10, 11 and 12), the H₂O: NaBH₄ ratio does not have the expected linear dependence with stability. On the contrary, high stability was observed at the ratio of 10:1 H₂O: NaBH₄ across all pH>10. When the H₂O: NaBH₄ ratio is increased from 10:1 to 20:1 and beyond (till 80:1), constant stability (% degradation) is observed with respect to time. For practical usage (consumption within 6 hours of making NaBH₄ solution), 15% degradation at pH 11 and NaBH₄: H₂O ratio of 10:1 is recommended. Increasing this ratio demands higher NaOH concentration at the same pH, thus requiring a higher concentration or volume of acid (e.g., HCl) for H₂ generation. The reactions are done with tap water to render the results useful from an industrial standpoint. The observed stability regimes are rationalized based on complexes associated with NaBH₄ when solvated in water, which depend sensitively on both pH and NaBH₄: H₂O ratio.

Keywords: hydrogen, sodium borohydride, stability optimization, H₂O:NaBH₄ ratio

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Authors: Ben Kwame Agyei-Mensah

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This study investigated the influence of firm-specific characteristics which include proportion of Non-Executive Directors, ownership concentration, firm size, profitability, debt equity ratio, liquidity and leverage on the extent and quality of financial ratios disclosed by firms listed on the Ghana Stock Exchange. The research was conducted through detailed analysis of the 2012 financial statements of the listed firms. Descriptive analysis was performed to provide the background statistics of the variables examined. This was followed by regression analysis which forms the main data analysis. The results of the extent of financial ratio disclosure level, mean of 62.78%, indicate that most of the firms listed on the Ghana Stock Exchange did not overwhelmingly disclose such ratios in their annual reports. The results of the low quality of financial ratio disclosure mean of 6.64% indicate that the disclosures failed woefully to meet the International Accounting Standards Board's qualitative characteristics of relevance, reliability, comparability and understandability. The results of the multiple regression analysis show that leverage (gearing ratio) and return on investment (dividend per share) are associated on a statistically significant level as far as the extent of financial ratio disclosure is concerned. Board ownership concentration and proportion of (independent) non-executive directors, on the other hand were found to be statistically associated with the quality of financial ratio disclosed. There is a significant negative relationship between ownership concentration and the quality of financial ratio disclosure. This means that under a higher level of ownership concentration less quality financial ratios are disclosed. The findings also show that there is a significant positive relationship between board composition (proportion of non-executive directors) and the quality of financial ratio disclosure.

Keywords: voluntary disclosure, firm-specific characteristics, financial reporting, financial ratio disclosure, Ghana stock exchange

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Authors: Shinhao Yang, Hsiao-Chien Huang, Chin-Hsiang Luo

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The leakage of protective clothing is an important issue in the occupational health field. There is no quantitative method for measuring the leakage of personal protective equipment. This work aims to measure the quantitative leakage of the personal protective equipment by using the fluorochrome aerosol tracer. The fluorescent aerosols were employed as airborne particulates in a controlled chamber with ultraviolet (UV) light-detectable stickers. After an exposure-and-leakage test, the protective equipment was removed and photographed with UV-scanning to evaluate areas, color depth ratio, and aerosol deposition and shielding effects of the areas where fluorescent aerosols had adhered to the body through the protective equipment. Thus, this work built a calculation software for quantitative leakage ratio of protective clothing based on fluorescent illumination depth/aerosol concentration ratio, illumination/Fa ratio, aerosol deposition and shielding effects, and the leakage area ratio on the segmentation. The results indicated that the two-repetition total leakage rate of the X, Y, and Z type protective clothing for subject T were about 3.05, 4.21, and 3.52 (mg/m2). For five-repetition, the leakage rate of T were about 4.12, 4.52, and 5.11 (mg/m2).

Keywords: fluorochrome, deposition, shielding effects, digital image processing, leakage ratio, personal protective equipment

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Authors: S. Mousavian, A. Abedianpour, A. Khanmohammadi, S. Hematian, Gh. Eidi Veisi

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Distillation is one of the most important and utilized separation methods in the industrial practice. There are different ways to design of distillation column. One of these ways is short cut method. In short cut method, material balance and equilibrium are employed to calculate number of tray in distillation column. There are different methods that are classified in short cut method. One of these methods is Fenske-Underwood-Gilliland method. In this method, minimum reflux ratio should be calculated by underwood equation. Underwood proposed an equation that is useful for simple distillation column with one feed and one top and bottom product. In this study, underwood method is developed to predict minimum reflux ratio for column with one side stream upper than feed. The result of this model compared with McCabe-Thiele method. The result shows that proposed method able to calculate minimum reflux ratio with very small error.

Keywords: minimum reflux ratio, side stream, distillation, Underwood’s method

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Authors: Andrey Angorsky

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In the article an issue about the possible number of fundamental physical interactions is studied. The theory of similarity on the dimensionless quantity as the damping ratio serves as the instrument of analysis. The structure with the features of Higgs field comes out from non-commutative expression for this ratio. The experimentally checked up supposition about the nature of dark energy is spoken out.

Keywords: damping ratio, dark energy, dimensionless quantity, fundamental physical interactions, Higgs field, non-commutative expression

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Authors: Rajesh Kumar, Prabha Chand

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The present paper deals with the analytical investigation on the thermal and thermo-hydraulic performance of the solar air collector fitted with fins and perforated twisted tapes (PTT) of twist ratio 2 with different axial pitch ratio. The mathematical models are presented, and the effect of mass flow rate and axial pitch ratios on the thermal and effective efficiency has been discussed. The results obtained are compared with the results of the solar air heater without fins and twisted tapes. Results conveyed that the collectors with fins and perforated twisted tape perform better but at the expense of increased pressure drop. Also, twisted tape with minimum axial pitch ratio is found to be more efficient than others.

Keywords: solar air heater, thermal efficiency, twisted tape, twist ratio

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Authors: Abdulrahman K. Alshegaifi, Chun-Hsi Huang

Abstract:

Treating data based on its location in memory has received much attention in recent years due to its different properties, which offer important aspects for cache utilization. Stack data and non-stack data may interfere with each other’s locality in the data cache. One of the important aspects of stack data is that it has high spatial and temporal locality. In this work, we simulate non-unified cache design that split data cache into stack and non-stack caches in order to maintain stack data and non-stack data separate in different caches. We observe that the overall hit rate of non-unified cache design is sensitive to the size of non-stack cache. Then, we investigate the appropriate size and associativity for stack cache to achieve high hit ratio especially when over 99% of accesses are directed to stack cache. The result shows that on average more than 99% of stack cache accuracy is achieved by using 2KB of capacity and 1-way associativity. Further, we analyze the improvement in hit rate when adding small, fixed, size of stack cache at level1 to unified cache architecture. The result shows that the overall hit rate of unified cache design with adding 1KB of stack cache is improved by approximately, on average, 3.9% for Rijndael benchmark. The stack cache is simulated by using SimpleScalar toolset.

Keywords: hit rate, locality of program, stack cache, stack data

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Authors: Arash Mir Abdolah Lavasani, M. Ebrahimisabet

Abstract:

In this paper, the 2-D unsteady viscous flow around two cam shaped cylinders in tandem arrangement is numerically simulated in order to study the characteristics of the flow in turbulent regimes. The investigation covers the effects of high subcritical and supercritical Reynolds numbers and L/D ratio on total drag coefficient. The equivalent diameter of cylinders is 27.6 mm The space between center to center of two cam shaped cylinders is define as longitudinal pitch ratio and it varies in range of 1.5 < L/D < 6. Reynolds number base on equivalent circular cylinder varies in range of 27×103 < Re < 166×103 Results show that drag coefficient of both cylinders depends on pitch ratio. However drag coefficient of downstream cylinder is more dependent on the pitch ratio.

Keywords: cam shaped, tandem, numerical, drag coefficient, turbulent

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Authors: Idris Adamu Idris

Abstract:

The Nigerian construction industry is faced with problems of failure of structures/buildings. These failures are attributed to the use of low quality construction materials of which sand crate bock is inclusive. The research was conducted to determine the compressive strength of hollow sand crate block (6”) using locally made cement (Sokoto cement). Samples were tested for 7, 14, 21 and 28 days for mix ratio of 1:3 to 1:12. From the laboratory results obtained, a mix ratio of 1:10 corresponding to a minimum compressive strength of 1.9N/mm2 at 7 days should be adopted. This satisfies the BS 2028, 1364 1986 which specified a minimum compressive strength of 1.8N/mm2 at 7 days. At 28 days of curing, the same mix ratio meets the minimum BS standard of 2.5N/mm2 .

Keywords: buildings, cement, construction, hollow sand crate block, Nigeria

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