Search results for: autoregressive integrate moving average model selection

Authors: Henriette Hammill

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Background: Safe landing in netball is fundamental. Research on the biomechanics of multidirectional landings is lacking, especially among netball players. Furthermore, few studies reporting the associations between lower extremity injuries and landing kinematics and kinetics in university-level netball players have been undertaken. Objectives: The aim is to determine the relationships between lower extremity injuries and landing kinematics and kinetics in university-level netball players that have been undertaken during a single season. Methods: This cross-sectional repeated measure study consisted of ten university-level female netball players. The injury prevalence data was collected during the 2022 netball season. The kinematic and kinetic data were collected during multidirectional single-leg landing trials and was collected. Results: Generally, the ankle strength of netball players was below average. There was evidence of negative correlations between the ankle range of motion (ROM), and muscle activity amplitudes. A lack of evidence precluded the conclusion that lower extremity dominance was a predisposing factor for injury and that any specific body part was most likely to be injured among netball players. Conclusion: Landing forces and muscle activity are direction-dependent, especially for the dominant extremity. Lower extremity strength and neuromuscular control (NMC) across multiple jump-landing directions should be an area of focus for female netball players.

Keywords: netball players, landing kinetics, landing kinematics, lower extremity

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Authors: Abderrhamane Jarou, Dominique Sauter, Christophe Aubrun

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Over the past decade, the growing demand for energy efficiency in buildings has attracted the attention of the control community. Failures in HVAC (heating, ventilation and air conditioning) systems in buildings can have a significant impact on the desired and expected energy performance of buildings and on the user's comfort as well. FTC is a recent technology area that studies the adaptation of control algorithms to faulty operating conditions of a system. The application of Fault-Tolerant Control (FTC) in HVAC systems has gained attention in the last two decades. The objective is to maintain the variations in system performance due to faults within an acceptable range with respect to the desired nominal behavior. This paper considers the so-called active approach, which is based on fault and identification scheme combined with a control reconfiguration algorithm that consists in determining a new set of control parameters so that the reconfigured performance is "as close as possible, "in some sense, to the nominal performance. Thermal models of buildings and their HVAC systems are described by non-linear (usually bi-linear) equations. Most of the works carried out so far in FDI (fault diagnosis and isolation) or FTC consider a linearized model of the studied system. However, this model is only valid in a reduced range of variation. This study presents a new fault diagnosis (FD) algorithm based on a bilinear observer for the detection and accurate estimation of the magnitude of the HVAC system failure. The main contribution of the proposed FD algorithm is that instead of using specific linearized models, the algorithm inherits the structure of the actual bilinear model of the building thermal dynamics. As an immediate consequence, the algorithm is applicable to a wide range of unpredictable operating conditions, i.e., weather dynamics, outdoor air temperature, zone occupancy profile. A bilinear fault detection observer is proposed for a bilinear system with unknown inputs. The residual vector in the observer design is decoupled from the unknown inputs and, under certain conditions, is made sensitive to all faults. Sufficient conditions are given for the existence of the observer and results are given for the explicit computation of observer design matrices. Dedicated observer schemes (DOS) are considered for sensor FDI while unknown input bilinear observers are considered for actuator or system components FDI. The proposed strategy for FTC works as follows: At a first level, FDI algorithms are implemented, making it also possible to estimate the magnitude of the fault. Once the fault is detected, the fault estimation is then used to feed the second level and reconfigure the control low so that that expected performances are recovered. This paper is organized as follows. A general structure for fault-tolerant control of buildings is first presented and the building model under consideration is introduced. Then, the observer-based design for Fault Diagnosis of bilinear systems is studied. The FTC approach is developed in Section IV. Finally, a simulation example is given in Section V to illustrate the proposed method.

Keywords: bilinear systems, fault diagnosis, fault-tolerant control, multi-zones building

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Authors: Kathryn McMillan

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A recent study of 8500 adult Australians aged 16 and over revealed 62% had experienced childhood maltreatment. In response to multiple recommendations by bodies such as the Australian Law Reform Commission, parliamentary reports and stakeholder input, a number of key initiatives have been developed to grapple with the difficulties of a federal-state system and to screen and triage high-risk families navigating their way through the court system. The Lighthouse Project (LHP) is a world-first initiative of the Federal Circuit and Family Courts in Australia (FCFOCA) to screen family law litigants for major risk factors, including family violence, child abuse, alcohol or substance abuse and mental ill-health at the point of filing in all applications that seek parenting orders. It commenced on 7 December 2020 on a pilot basis but has now been expanded to 15 registries across the country. A specialist risk screen, Family DOORS, Triage has been developed – focused on improving the safety and wellbeing of families involved in the family law system safety planning and service referral, and ¬ differentiated case management based on risk level, with the Evatt List specifically designed to manage the highest risk cases. Early signs are that this approach is meeting the needs of families with multiple risks moving through the Court system. Before the LHP, there was no data available about the prevalence of risk factors experienced by litigants entering the family courts and it was often assumed that it was the litigation process that was fueling family violence and other risks such as suicidality. Data from the 2022 FCFCOA annual report indicated that in parenting proceedings, 70% alleged a child had been or was at risk of abuse, 80% alleged a party had experienced Family Violence, 74 % of children had been exposed to Family Violence, 53% alleged through substance misuse by party children had caused or was at risk of causing harm to children and 58% of matters allege mental health issues of a party had caused or placed a child at risk of harm. Those figures reveal the significant overlap between child protection and family violence, both of which are under the responsibility of state and territory governments. Since 2020, a further key initiative has been the co-location of child protection and police officials amongst a number of registries of the FCFOCA. The ability to access in a time-effective way details of family violence or child protection orders, weapons licenses, criminal convictions or proceedings is key to managing issues across the state and federal divide. It ensures a more cohesive and effective response to family law, family violence and child protection systems.

Keywords: child protection, family violence, parenting, risk screening, triage.

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Authors: M. Lobzhanidze, N. Damenia

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The article analyzes the current structural changes in the economy of Georgia, liberalization and integration processes of the economy. In accordance with this analysis, the peculiarities and the problems of youth employment are revealed. In the paper, the Georgian labor market and its contradictions are studied. Based on the analysis of materials, the socio-economic losses caused by the long-term and mass unemployment of young people are revealed, the objective and subjective circumstances of getting higher education are studied. The youth employment and unemployment rates are analyzed. Based on the research, the factors that increase unemployment are identified. According to the analysis of the youth employment, it has appeared that the unemployment share in the number of economically active population has increased in the younger age group. It demonstrates the high requirements of the labour market in terms of the quality of the workforce. Also, it is highlighted that young people are exposed to a highly paid job. The following research methods are applied in the presented paper: statistical (selection, grouping, observation, trend, etc.) and qualitative research (in-depth interview), as well as analysis, induction and comparison methods. The article presents the data by the National Statistics Office of Georgia and the Ministry of Agriculture of Georgia, policy documents of the Parliament of Georgia, scientific papers by Georgian and foreign scientists, analytical reports, publications and EU research materials on similar issues. The work estimates the students and graduates employment problems existing in the state development strategy and priorities. The measures to overcome the challenges are defined. The article describes the mechanisms of state regulation of youth employment and the ways of improving this regulatory base. As for major findings, it should be highlighted that the main problems are: lack of experience and incompatibility of youth qualification with the requirements of the labor market. Accordingly, it is concluded that the unemployment rate of young people in Georgia is increasing.

Keywords: migration of youth, youth employment, migration management, youth employment and unemployment

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Authors: Jiaying Zhang, Xin Mu, Chang Ni, Jeff L. Zhang

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Magnetic resonance elastography (MRE) non-invasively assesses tissue elastic properties, such as shear modulus, by measuring tissue’s displacement in response to mechanical waves. The estimated metrics on tissue elasticity or stiffness have been shown to be valuable for monitoring physiologic or pathophysiologic status of tissue, such as a tumor or fatty liver. To quantify tissue shear modulus from MRE-acquired displacements (essentially an inverse problem), multiple approaches have been proposed, including Local Frequency Estimation (LFE) and Direct Inversion (DI). However, one common problem with these methods is that the estimates are severely noise-sensitive due to either the inverse-problem nature or noise propagation in the pixel-by-pixel process. With the advent of deep learning (DL) and its promise in solving inverse problems, a few groups in the field of MRE have explored the feasibility of using DL methods for quantifying shear modulus from MRE data. Most of the groups chose to use real MRE data for DL model training and to cut training images into smaller patches, which enriches feature characteristics of training data but inevitably increases computation time and results in outcomes with patched patterns. In this study, simulated wave images generated by Finite Differential Time Domain (FDTD) simulation are used for network training, and U-Net is used to extract features from each training image without cutting it into patches. The use of simulated data for model training has the flexibility of customizing training datasets to match specific applications. The proposed method aimed to estimate tissue shear modulus from MRE data with high robustness to noise and high model-training efficiency. Specifically, a set of 3000 maps of shear modulus (with a range of 1 kPa to 15 kPa) containing randomly positioned objects were simulated, and their corresponding wave images were generated. The two types of data were fed into the training of a U-Net model as its output and input, respectively. For an independently simulated set of 1000 images, the performance of the proposed method against DI and LFE was compared by the relative errors (root mean square error or RMSE divided by averaged shear modulus) between the true shear modulus map and the estimated ones. The results showed that the estimated shear modulus by the proposed method achieved a relative error of 4.91%±0.66%, substantially lower than 78.20%±1.11% by LFE. Using simulated data, the proposed method significantly outperformed LFE and DI in resilience to increasing noise levels and in resolving fine changes of shear modulus. The feasibility of the proposed method was also tested on MRE data acquired from phantoms and from human calf muscles, resulting in maps of shear modulus with low noise. In future work, the method’s performance on phantom and its repeatability on human data will be tested in a more quantitative manner. In conclusion, the proposed method showed much promise in quantifying tissue shear modulus from MRE with high robustness and efficiency.

Keywords: deep learning, magnetic resonance elastography, magnetic resonance imaging, shear modulus estimation

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Authors: Muhammad Afzal Malik

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Traditional Learning & Distance based learning are the two systems prevailing in Pakistan. These systems affect the level of education standard. The purpose of this study was to compare the traditional classroom learning and distance learning in Pakistan: (a) To explore the effectiveness of the traditional to Distance learning in Pakistan; (b) To identify the factors that affect traditional and distance learning. This review found that, on average, students in traditional classroom conditions performed better than those receiving education in and distance learning. The difference between student outcomes for traditional Classroom and distance learning classes —measured as the difference between treatment and control means, divided by the pooled standard deviation— was larger in those studies contrasting conditions that blended elements of online and face-to-face instruction with conditions taught entirely face-to-face. This research was conducted to highlight the impact of distance learning education system on education standard. The education standards were institutional support, course development, learning process, student support, faculty support, evaluation and assessment. A well developed questionnaire was administered and distributed among 26 faculty members of GCET, H-9 and Virtual University of Pakistan from each. Data was analyzed through correlation and regression analysis. Results confirmed that there is a significant relationship and impact of DLE system on education standards. This will also provide baseline for future research. It will add value to the existing body of knowledge.

Keywords: distance learning education, higher education, education standards, student performance

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Authors: Calister Wingang Makebe, Wilson Ambindei Agwanande, Emmanuel Jong Nso, P. Nisha

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Traditional liquid-state fermentation processes of Annona muricata L. juice can result in fluctuating product quality and quantity due to difficulties in control and scale up. This work describes a laboratory-scale batch fermentation process to produce a probiotic Annona muricata L. enzymatically extracted juice, which was modeled using the Doehlert design with independent extraction factors being incubation time, temperature, and enzyme concentration. It aimed at a better understanding of the traditional process as an initial step for future optimization. Annona muricata L. juice was fermented with L. acidophilus (NCDC 291) (LA), L. casei (NCDC 17) (LC), and a blend of LA and LC (LCA) for 72 h at 37 °C. Experimental data were fitted into mathematical models (Monod, Logistic and Luedeking and Piret models) using MATLAB software, to describe biomass growth, sugar utilization, and organic acid production. The optimal fermentation time was obtained based on cell viability, which was 24 h for LC and 36 h for LA and LCA. The model was particularly effective in estimating biomass growth, reducing sugar consumption, and lactic acid production. The values of the determination coefficient, R2, were 0.9946, 0.9913 and 0.9946, while the residual sum of square error, SSE, was 0.2876, 0.1738 and 0.1589 for LC, LA and LCA, respectively. The growth kinetic parameters included the maximum specific growth rate, µm, which was 0.2876 h-1, 0.1738 h-1 and 0.1589 h-1 as well as the substrate saturation, Ks, with 9.0680 g/L, 9.9337 g/L and 9.0709 g/L respectively for LC, LA and LCA. For the stoichiometric parameters, the yield of biomass based on utilized substrate (YXS) was 50.7932, 3.3940 and 61.0202, and the yield of product based on utilized substrate (YPS) was 2.4524, 0.2307 and 0.7415 for LC, LA, and LCA, respectively. In addition, the maintenance energy parameter (ms) was 0.0128, 0.0001 and 0.0004 with respect to LC, LA and LCA. With the kinetic model proposed by Luedeking and Piret for lactic acid production rate, the growth associated, and non-growth associated coefficients were determined as 1.0028 and 0.0109, respectively. The model was demonstrated for batch growth of LA, LC, and LCA in Annona muricata L. juice. The present investigation validates the potential of Annona muricata L. based medium for heightened economical production of a probiotic medium.

Keywords: L. acidophilus, L. casei, fermentation, modelling, kinetics

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Authors: Torsten Hermanns, Thoufik Al Khawli, Wolfgang Schulz

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In laser cutting as well as in long pulsed laser drilling of metals, it can be demonstrated that the ablation shape (the shape of cut faces respectively the hole shape) that is formed approaches a so-called asymptotic shape such that it changes only slightly or not at all with further irradiation. These findings are already known from the ultrashort pulse (USP) ablation of dielectric and semiconducting materials. The explanation for the occurrence of an asymptotic shape in laser cutting and long pulse drilling of metals is identified, its underlying mechanism numerically implemented, tested and clearly confirmed by comparison with experimental data. In detail, there now is a model that allows the simulation of the temporal (pulse-resolved) evolution of the hole shape in laser drilling as well as the final (asymptotic) shape of the cut faces in laser cutting. This simulation especially requires much less in the way of resources, such that it can even run on common desktop PCs or laptops. Individual parameters can be adjusted using sliders – the simulation result appears in an adjacent window and changes in real time. This is made possible by an application-specific reduction of the underlying ablation model. Because this reduction dramatically decreases the complexity of calculation, it produces a result much more quickly. This means that the simulation can be carried out directly at the laser machine. Time-intensive experiments can be reduced and set-up processes can be completed much faster. The high speed of simulation also opens up a range of entirely different options, such as metamodeling. Suitable for complex applications with many parameters, metamodeling involves generating high-dimensional data sets with the parameters and several evaluation criteria for process and product quality. These sets can then be used to create individual process maps that show the dependency of individual parameter pairs. This advanced simulation makes it possible to find global and local extreme values through mathematical manipulation. Such simultaneous optimization of multiple parameters is scarcely possible by experimental means. This means that new methods in manufacturing such as self-optimization can be executed much faster. However, the software’s potential does not stop there; time-intensive calculations exist in many areas of industry. In laser welding or laser additive manufacturing, for example, the simulation of thermal induced residual stresses still uses up considerable computing capacity or is even not possible. Transferring the principle of reduced models promises substantial savings there, too.

Keywords: asymptotic ablation shape, interactive process simulation, laser drilling, laser cutting, metamodeling, reduced modeling

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Authors: G. Kiran Kumar, K. Padmaja

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The rise of urban and peri-urban agriculture (UPA) is an important urban phenomenon that needs to be well understood before we pronounce a verdict whether it is beneficial or not. The challenge of supply of safe and nutritious food is faced by urban inhabitants. The definition of urban and peri-urban varies from city to city depending on the local policies framed with a view to bring regulated urban habitations as part of governance. Expansion of cities and the blurring of boundaries between urban and rural areas make it difficult to define peri-urban agriculture. The problem is further exacerbated by the fact that definition adopted in one region may not fit in the other. On the other hand the proportion of urban population is on the rise vis-à-vis rural. The rise of UPA does not promise that the food requirements of cities can be entirely met from this practice, since availability of enormous amounts of spaces on rooftops and vacant plots is impossible for raising crops. However, UPA reduces impact of price volatility, particularly for vegetables, which relatively have a longer shelf life. UPA improves access to fresh, nutritious and safe food for the urban poor. UPA provides employment to food handlers and traders in the supply chain. UPA can pose environmental and health risks from inappropriate agricultural practices; increased competition for land, water and energy; alter the ecological landscape and make it vulnerable to increased pollution. The present work is based on case studies in peri-urban agriculture in Hyderabad, India and relies on secondary data. This paper tries to analyze the need for more intensive production technologies without affecting the environment. An optimal solution in terms of urban-rural linkages has to be devised. There is a need to develop a spatial vision and integrate UPA in urban planning in a harmonious manner. Zoning of peri-urban areas for agriculture, milk and poultry production is an essential step to preserve the traditional nurturing character of these areas. Urban local bodies in conjunction with Departments of Agriculture and Horticulture can provide uplift to existing UPA models, without which the UPA can develop into a haphazard phenomenon and add to the increasing list of urban challenges. Land to be diverted for peri-urban agriculture may render the concept of urban and peri-urban forestry ineffective. This paper suggests that UPA may be practiced for high value vegetables which can be cultivated under protected conditions and are better resilient to climate change. UPA can provide models for climate resilient agriculture in urban areas which can be replicated in rural areas. Production of organic farm produce is another option for promote UPA owing to the proximity to informed consumers and access to markets within close range. Waste lands in peri-urban areas can be allotted to unemployed rural youth with the support of Urban Local Bodies (ULBs) and used for UPA. This can serve the purposes of putting wastelands to food production, enhancing employment opportunities and enhancing access to fresh produce for urban consumers.

Keywords: environment, food security, urban and peri-urban agriculture, zoning

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Authors: Udayakumar Vee, Franck Quero

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Zwitterionic polymers generally have been viewed as a new class of antimicrobial and non-fouling materials. They offer a broad versatility for chemical modification and hence great freedom for accurate molecular design, which bear an equimolar number of homogenously distributed anionic and cationic groups along their polymer chains. This study explores the effectiveness of the auxetic zwitterion carboxylate/sulfonate hydrogel in the diabetic-induced mouse model. A series of silver metal-doped auxetic zwitterion carboxylate/sulfonate/vinylaniline copolymer hydrogels is designed via a 3D printer. Zwitterion monomers have been characterized by FT-IR and NMR techniques. The effect of changing the monomers and different loading ratios of Ag over zwitterion on the final hydrogel materials' antimicrobial properties and biocompatibility will be investigated in detail. The synthesized auxetic hydrogel has been characterized using a wide range of techniques to help establish the relationship between molecular level and macroscopic properties of these materials, including mechanical and antibacterial and biocompatibility and wound healing ability. This work's comparative studies and results provide new insights and guide us in choosing a better auxetic structured material for a broad spectrum of wound healing applications in the animal model. We expect this approach to provide a versatile and robust platform for biomaterial design that could lead to promising treatments for wound healing applications.

Keywords: auxetic, zwitterion, carboxylate, sulfonate, polymer, wound healing

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Authors: Zia Amjad, Salem S. Alghamdi

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This experiment was carried out at student educational farm College of Food and Agriculture, KSU, kingdom of Saudi Arabia; in order to characterize 154 V. faba accessions based on UPOV and IBPGR descriptors. 24 agro-morphological characters including 11 quantitative and 13 qualitative were observed for genetic variation. All the results were analyzed using multivariate analysis i.e. principle component analysis (PCA). First six principle components (PC) had Eigen-value greater than one; accounted for 72% of available V. faba genetic diversity. However first three components revealed more than 10% of genetic diversity each i.e. 22.36%, 15.86% and 10.89% respectively. PCA distributed the V. faba accessions into different groups based on their performance for the characters under observation. PC-1 which represented 22.36% of the genetic diversity was positively associated with stipule spot pigmentation, intensity of streaks, pod degree of curvature and to some extent with 100 seed weight. PC-2 covered 15.86 of the genetic diversity and showed positive association for average seed weight per plant, pod length, number of seeds per plant, 100 seed weight, stipule spot pigmentation, intensity of streaks (same as in PC-1) and to some extent for pod degree of curvature and number of pods per plant. PC-3 revealed 10.89% of genetic diversity and expressed positive association for number of pods per plant and number of leaflets per plant.

Keywords: agro morphological characterization, diversity, vicia faba, PCA

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Authors: Michael Dreyfuss, Yahel Giat

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Limited battery range and long recharging times are the greatest obstacles to the successful adoption of electric cars. One of the suggestions to overcome these problems is that carmakers retain ownership of batteries and provide battery swapping service so that customers exchange their depleted batteries for recharged batteries. Motivated by this example, we consider the problem of optimal spares allocation in an exchangeable-item, multi-location repair system. We generalize the standard service measures of fill rate and average waiting time to reflect the fact that customers penalize the service provider only if they have to wait more than a ‘tolerable’ time window. These measures are denoted as the window fill rate and the truncated waiting time, respectively. We find that the truncated waiting time is convex and therefore a greedy algorithm solves the spares allocation problem efficiently. We show that the window fill rate is generally S-shaped and describe an efficient algorithm to find a near-optimal solution and detail a priori and a posteriori upper bounds to the distance from optimum. The theory is complemented with a large scale numerical example demonstrating the spare battery allocation in battery swapping stations.

Keywords: convex-concave optimization, exchangeable item, M/G/infinity, multiple location, repair system, spares allocation, window fill rate

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Authors: Abbasali Abouei Mehrizi, Hamid Hassanzadeh Afrouzi

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Reducing the drag force increases the efficiency of the aircraft and its better performance. Flow control methods delay the phenomenon of flow separation and consequently reduce the reversed flow phenomenon in the separation region and enhance the performance of the lift force while decreasing the drag force and thus improving the aircraft efficiency. Flow control methods can be divided into active and passive types. The use of synthetic jets actuator (SJA) used in this study for NACA GA (W) -2 airfoil is one of the active flow control methods to prevent stall phenomenon on the airfoil. In this research, the relevant airfoil in different angles of attack with and without jets has been compared by OpenFOAM. Also, after achieving the proper SJA position on the airfoil suction surface, the simultaneous effect of two SJAs has been discussed. It was found to have the best effect at 12% chord (C), close to the airfoil’s leading edge (LE). At 12% chord, SJA decreases the drag significantly with increasing lift, and also, the average lift increase was higher than other situations and was equal to 10.4%. The highest drag reduction was about 5% in SJA=0.25C. Then, due to the positive effects of SJA in the 12% and 25% chord regions, these regions were considered for applying dual jets in two post-stall angles of attack, i.e., 16° and 22°.

Keywords: active and passive flow control methods, computational fluid dynamics, flow separation, synthetic jet

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Authors: Mahmudur Rahman Khan, Saima Sharif Nilla, Kawser Ahmed, Abdul Aziz

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The marine phyto and zooplankton of the extreme north-eastern part of the Bay of Bengal, off the coast of Bangladesh have been studied. Relative occurrence of phyto and zooplankton and their relationship with physico-chemical conditions (f.e. temperature, salinity, dissolved oxygen, carbonate, phosphate, and sulphate) of the water and Shannon-Weiber diversity indices were also studied. The phytoplankton communities represented by 25 genera with 69 species of Bacillariophyceae, 5 genera with 12 species of Dinophyceae and 6 genera with 16 species of Chlorophyceae have been found. A total of 24 genera of 25 species belonging to Protozoa, Coelenterata, Chaetognatha, Nematoda, Cladocera, Copepoda, and decapoda have been recorded. In addition, the average phytoplankton was 80% of all collections, whereas the zooplankton was 20%, Z ratio of about 4:1. The total numbers of plankton individuals per liter were generally higher during low tide than those of high one. Shannon-Weiber diversity indices were highest (3.675 for phytoplankton and 3.021 for zooplankton) in the north-east part and lowest (1.516 for phytoplankton and 1.302 for zooplankton) in the south-east part of the study area. Principal Component Analysis (PCA) showed the relationship between pH and some species of phyto and zooplankton where all diatoms and copepods have showed positive correlation and dinoflagellates showed negative correlation with pH.

Keywords: plankton presence, shannon-weiber diversity index, principal component analysis, Bay of Bengal

Procedia PDF Downloads 634

Authors: Zhuang Ma, Zihan Zhang, Yu Li

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Environmental concerns from stakeholders (e.g., governments & customers) have pushed firms to integrate environmental management systems into business processes such as R&D, manufacturing, and marketing. Environmental systems include managing environmental risks and pollution control (e.g., air pollution control, waste-water treatment, noise control, energy recycling & solid waste treatment) through raw material management, the elimination and reduction of contaminants, recycling, and reuse in firms' operational processes. Despite increasing studies on firms' proactive adoption of environmental management, their focus is primarily on large corporations operating in developed economies. Investigations in the environmental management efforts of small and medium-sized enterprises (SMEs) are scarce. This is problematic for SMEs because, unlike large corporations, SMEs have limited awareness, resources, capabilities to adapt their operational routines to address environmental impacts. The purpose of this study is to explore how SMEs develop organizational capabilities through interactions with business partners (e.g., environmental management specialists & customers). Drawing on the resource-based view (RBV) and an organizational capabilities perspective, this study investigates the interactively developed capabilities that allow SMEs to adopt environmental management systems. Using an exploratory approach, the study includes 12 semi-structured interviews with senior managers from four SMEs, two environmental management specialists, and two customers in the pharmaceutical sector in Chongqing, China. Findings of this study include four key organizational capabilities: 1) ‘dynamic marketing’ capability, which allows SMEs to recoup the investments in environmental management systems by developing environmentally friendly products to address customers' ever-changing needs; 2) ‘process improvement’ capability, which allows SMEs to select and adopt the latest technologies from biology, chemistry, new material, and new energy sectors into the production system for improved environmental performance and cost-reductions; and 3) ‘relationship management’ capability which allows SMEs to improve corporate image among the public, social media, government agencies, and customers, who in turn help SMEs to overcome their competitive disadvantages. These interactively developed capabilities help SMEs to address larger competitors' foothold in the local market, reduce market constraints, and exploit competitive advantages in other regions (e.g., Guangdong & Jiangsu) of China. These findings extend the RBV and organizational capabilities perspective; that is, SMEs can develop the essential resources and capabilities required for environmental management through interactions with upstream and downstream business partners. While a limited number of studies did highlight the importance of interactions among SMEs, customers, suppliers, NGOs, industrial associations, and consulting firms, they failed to explore the specific capabilities developed through these interactions. Additionally, the findings can explain how a proactive adoption of environmental management systems could help some SMEs to overcome the institutional and market restraints on their products, thereby springboarding into larger, more environmentally demanding, yet more profitable markets compared with their existing market.

Keywords: capabilities, environmental management systems, interactions, SMEs

Procedia PDF Downloads 162

Authors: Udayakumar Veerabagu, Franck Quero

Abstract:

Zwitterion carboxylate and sulfonate polymers generally have been viewed as a new class of antimicrobial and non-fouling materials. They offer a broad versatility for chemical modification and hence great freedom for accurate molecular design, which bear an equimolar number of homogenously distributed anionic and cationic groups along their polymer chains. This study explores the effectiveness of the auxetic zwitterion carboxylate/sulfonate hydrogel in the diabetic-induced mouse model. A series of silver metal-doped auxetic zwitterion carboxylate/sulfonate/vinylaniline copolymer hydrogels is designed via a 3D printer. Zwitterion monomers have been characterized by FT-IR and NMR techniques. The effect of changing the monomers and different loading ratios of Ag over zwitterion on the final hydrogel materials' antimicrobial properties and biocompatibility will be investigated in detail. The synthesized auxetic hydrogel has been characterized using a wide range of techniques to help establish the relationship between molecular level and macroscopic properties of these materials, including mechanical and antibacterial and biocompatibility and wound healing ability. This work's comparative studies and results provide new insights and guide us in choosing a better auxetic structured material for a broad spectrum of wound healing applications in the animal model. We expect this approach to provide a versatile and robust platform for biomaterial design that could lead to promising treatments for wound healing applications.

Keywords: auxetic, zwitterion, carboxylate, sulfonate, polymer, wound healing

Procedia PDF Downloads 137

Authors: Tatiana Stanchuliak

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It is common knowledge that intonation is not laid over a ready text. On the contrary, intonation forms and accompanies the text on the level of its birth in the speaker’s mind. As a result, intonation plays one of the fundamental roles in the process of transferring a thought into external speech. Intonation structure can highlight the semantic significance of textual elements and become a ranging mark in understanding the information structure of the text. Intonation functions by means of prosodic characteristics, one of which is intonation salience, whose function in texts results in making some textual elements more prominent than others. This function of intonation, therefore, performs as organizing. It helps to form the frame of key elements of the text. The study under consideration made an attempt to look into the inner nature of salience and create a sort of a text intonation model. This general goal brought to some more specific intermediate results. First, there were established degrees of salience on the level of the smallest semantic element - intonation group, as well as prosodic means of creating salience, were examined. Second, the most frequent combinations of prosodic means made it possible to distinguish patterns of salience, which then became constituent elements of a text intonation model. Third, the analysis of the predicate structure allowed to divide the whole text into smaller parts, or units, which performed a specific function in the developing of the general communicative intention. It appeared that such units can be found in any text and they have common characteristics of their intonation arrangement. These findings are certainly very important both for the theory of intonation and their practical application.

Keywords: accentuation , inner speech, intention, intonation, intonation functions, models, patterns, predicate, salience, semantics, sentence stress, text

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Authors: Miroslava Markovic, Snezana Rajkovic, Ljubinko Rakonjac, Aleksandar Lucic

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Oak powdery mildew is a serious problem on seedlings in nurseries as well as on naturally and artificially introduced progeny. The experiments were set on oak seedlings in two nurseries located in Central Serbia, where control of oak powdery mildew Microsphaera alphitoides Griff. et Maubl. had been conducted through alternative protection measures by means of various dosages of AQ-10 biofungicide, with and without added polymer (which has so far never been used in this country for control of oak powdery mildew). Simultaneous testing was conducted on the efficiency of a chemical sulphur-based preparation (used in this area for many years as a measure of suppression of powdery mildews, without the possibility of developing resistance of the pathogen to the active matter). To date, the Republic of Serbia has registered no fungicides for suppression of pathogens in the forest ecosystems. In order to introduce proper use of new disease-fighting agents into a country, certain relevant principles, requirements and criteria prescribed by the Forest Stewardship Council (FSC) must be observed, primarily with respect to measures of assessment and mitigation of risks, the list of dangerous and highly dangerous pesticides with the possibility of alternative protection. One of the main goals of the research was adjustment of the protective measures to the FSC policy through selection of eco-toxicologically favourable fungicides, given the fact that only preparations named on the list of permitted active matters are approved for use in certified forests. The results of the research have demonstrated that AQ-10 biofungicide can be used as a part of integrated disease management programmes as an alternative, through application of several treatments during vegetation and combination with other active matters registered for these purposes, so as to curtail the use of standard fungicides for control of powdery mildews on oak seedlings in nurseries. The best results in suppression of oak powdery mildew were attained through use of AQ-10 biofungicide (dose 50 or 70g/ha) with added polymer Nu Film-17 (dose 1.0 or 1.5 l/ha). If the treatment is applied at the appropriate time, even fewer number of treatments and smaller doses will be just as efficient.

Keywords: oak powdery mildew, biofungicides, polymers, Microsphaera alphitoides

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Authors: Musarrat Jabeen

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Thoughtful intelligence offers a sustainable position to enhance the influence of decision-makers. Thoughtful Intelligence implies the understanding to realize the impact of one’s thoughts, words and actions on the survival, dignity and development of the individuals, groups and nations. Thoughtful intelligence has received minimal consideration in the area of Decision Support Systems, with an end goal to evaluate the quantity of knowledge and its viability. This pattern degraded the imbibed contribution of thoughtful intelligence required for sustainable decision making. Given the concern, this paper concentrates on the question: How to present a model of Thoughtful Decision Support System (TDSS)? The aim of this paper is to appreciate the concepts of thoughtful intelligence and insinuate a Decision Support System based on thoughtful intelligence. Thoughtful intelligence includes three dynamic competencies: i) Realization about long term impacts of decisions that are made in a specific time and space, ii) A great sense of taking actions, iii) Intense interconnectivity with people and nature and; seven associate competencies, of Righteousness, Purposefulness, Understanding, Contemplation, Sincerity, Mindfulness, and Nurturing. The study utilizes two methods: Focused group discussion to count prevailing Decision Support Systems; 70% results of focus group discussions found six decision support systems and the positive inexistence of thoughtful intelligence among decision support systems regarding sustainable decision making. Delphi focused on defining thoughtful intelligence to model (TDSS). 65% results helped to conceptualize (definition and description) of thoughtful intelligence. TDSS is offered here as an addition in the decision making literature. The clients are top leaders.

Keywords: thoughtful intelligence, sustainable decision making, thoughtful decision support system

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Authors: Azene Tesfaye, Yohannes Petros, Habtamu Zeleke

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To evaluate genetic variation among Ethiopian lentil, laboratory experiment were conducted to screen 12 accessions of lentil (Lens culinaris M.) for salt tolerance. Seeds of 12 Lentil accessions were grown at laboratory (Petri dish) condition with different levels of salinity (0, 2, 4, and 8 dSm-1 NaCl) for 4 weeks. The experimental design was completely randomized design (CRD) in factorial combination with three replications. Data analysis was carried out using SAS software. Average germination time, germination percentage, seedling shoot and root traits, seedling shoot and root weight were evaluated. The two way ANOVA for varieties revealed statistically significant variation among lentil accession, NaCl level and their interactions (p<0.001) with respect to the entire parameters. It was found that salt stress significantly delays germination rate and decreases germination percentage, shoot and root length, seedling shoot and root weight of lentil accessions. The degree of decrement varied with accessions and salinity levels. Accessions 36120, 9235 and 36004 were better salt tolerant than the other accessions. As the result, it is recommended to be used as a genetic resource for the development of lentil accession and other very salt sensitive crop with improved germination under salt stress condition.

Keywords: accession, germination, lentil, NaCl, screening, seedling stage

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Authors: A. A. Dare, E. U. Iniegbedion

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Industrial furnaces generally involve enclosures of fire typically initiated by the combustion of gases. The fire leads to temperature distribution inside the enclosure. A proper understanding of the temperature and velocity distribution within the enclosure is often required for optimal design and use of the furnace. This study was therefore directed at numerical modeling of temperature distribution inside an enclosure as typical in a furnace. A mathematical model was developed from the conservation of mass, momentum and energy. The stream function-vorticity formulation of the governing equations was solved by an alternating direction implicit (ADI) finite difference technique. The finite difference formulation obtained were then developed into a computer code. This was used to determine the temperature, velocities, stream function and vorticity. The effect of the wall heat conduction was also considered, by assuming a one-dimensional heat flow through the wall. The computer code (MATLAB program) developed was used for the determination of the aforementioned variables. The results obtained showed that the transient temperature distribution assumed a uniform profile which becomes more chaotic with increasing time. The vertical velocity showed increasing turbulent behavior with time, while the horizontal velocity assumed decreasing laminar behavior with time. All of these behaviours were equally reported in the literature. The developed model has provided understanding of heat transfer process in an industrial furnace.

Keywords: heat source, modelling, enclosure, furnace

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Authors: Natia Gavardashvili

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From April through June of 2017, the field-scientific studies to ensure the safety of the population of Tbilisi were accomplished in the water catch basin of the river Vere, in the water catch basin of the river Jakhana dry gully. 5 sensitive sites were identified, and areas, 20x20 m each, were marked around them, with their locations fixed with GPS coordinates. The gained areas were plotted on a digital map, and the state of the surface was explored by considering the evaluation of erosive processes. Aiming at evaluating the soils and grounds of the sensitive areas, the ground samples were taken, and average diameter was identified, with its value changing to D0 = 4,67-15,48 mm, and integral curves of the grain size were drafted. By using the obtained data, the transporting capability of mudflow can be identified at the next stage to use to calculate mudflow peak discharges of different provisions in developing the new designs of mudflow-protection structures with the goal of ensuring the safety of Tbilisi population. The studies were accomplished under the financing of Young Scientists’ Grant of Shota Rustaveli National Science Foundation 'The study of erosive-mudflow processes in the water catch basin in the river Vere to ensure the safety of the population of Tbilisi and their consideration in developing new environmental protection plans' (YS15_2.1.5_8)

Keywords: water catch basin, mudflow-protection structures, erosive-mudflow processes, safety

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Authors: Sujata Sethi, Pawan Kumar, Sameer Aggarwal

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Depression and anxiety are of significant concern in youth with type 1 diabetes mellitus (T1DM) and these are correlated with glycemic control in multiple ways. The extent of depression and anxiety in children with T1DM remains poorly studied in India. The index study aimed to find the prevalence of depression and anxiety and their correlation with HbA1c (glycated hemoglobin) levels in children with T1DM. Material and methods: This study was a cross-sectional study carried out on a purposive sample of 45 children with T1DM. Depressive symptoms were assessed using Children’s Depression Rating Scale-Revised (CDRS-R) and anxiety symptoms were assessed using Spence Children’s Anxiety Scale (SCAS). Glycated hemoglobin (HbA1c) levels of all the participants were recorded. Results: 43 out of 45 children were analyzed as HbA1c status for two was not known. 48.8% were females. Mean age was 12.95+2.04. The average duration of diabetes was 3.63+1.82. Mean CDRS-R score was 41.6+12.25 and mean SCAS score was 33.07+12.29. Mean recording of HbA1c level was 7.90+1.51. 27 (62.8%) out of 43 participants had abnormal scores on CDRS-R and 24 (55.8%) out of 43 had abnormal scores on SCAS. The correlation coefficient between HbA1c levels and the CDRS-R score came out to be 0.57 and between HbA1c and SCAS, it was 0.53. Both correlations were significant with the p-value of < 0.02. Conclusion: Children with T1DM have high co-morbidity of depression and anxiety which is significantly correlated with the HbA1c levels. Thus, it becomes important to screen the patients for depression and anxiety for better outcomes.

Keywords: anxiety, depression, HbA1c, T1DM

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Authors: Matthew B. Davis, Amit Kumar

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With potentially dangerous impacts of climate change on the horizon, Canada has an opportunity to take a lead role on the international stage to demonstrate how energy use intensity and greenhouse gas emission intensity may be effectively reduced. Through bottom-up modelling of Canada’s energy sector using Long-range Energy Alternative Planning (LEAP) software, it can be determined where efforts should to be concentrated to produce the most positive energy management results. By analyzing a provincially integrated Canada, one can develop strategies to minimize the country’s economic downfall while transitioning to lower-emission energy technologies. Canada’s electricity sector plays an important role in accommodating these transitionary technologies as fossil-fuel based power production is prevalent in many parts of the country and is responsible for a large portion (17%) of Canada’s greenhouse gas emissions. Current findings incorporate an in-depth model of Canada’s current energy supply and demand sectors, as well as a business-as-usual scenario up to the year 2035. This allows for in-depth analysis of energy flow from resource potential, to extraction, to fuel and electricity production, to energy end use and emissions in Canada’s residential, transportation, commercial, institutional, industrial, and agricultural sectors. Bottom-up modelling techniques such as these are useful to critically analyze and compare the various possible scenarios of implementing sustainable energy measures. This work can aid government in creating effective energy and environmental policies, as well as guide industry to what technology or process changes would be most worthwhile to pursue.

Keywords: energy management, LEAP, energy end-use, GHG emissions

Procedia PDF Downloads 288

Authors: Han-Mei Chen, Rongxin Zhou, Taige Wang

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Glass is widely used in everyday life, from glass bottles for beverages to architectural glass for various forms of glazing. Although the mainstream of used glass is recycled in the UK, the single-use and then recycling procedure results in a lot of waste as it incorporates intact glass with smashing, re-melting, and remanufacturing. These processes bring massive energy consumption with a huge loss of high embodied energy and economic value, compared to re-use, which’s towards a ‘zero carbon’ target. As a tourism city, Liverpool has more glass bottle consumption than most less leisure-focused cities. It’s therefore vital for Liverpool to find an upgrading approach for the single-use glass bottles with low carbon output. This project aims to assess the feasibility of industrial symbiosis and upgrading the framework of glass and to investigate the ways of achieving them. It is significant to Liverpool’s future industrial strategy since it provides an opportunity to target economic recovery for post-COVID by industry symbiosis and up-grading waste management in Liverpool to respond to the climate emergency. In addition, it will influence the local government policy for glass bottle reuse and recycling in North West England and as a good practice to be further recommended to other areas of the UK. First, a critical literature review of glass waste strategies has been conducted in the UK and worldwide industrial symbiosis practices. Second, mapping, data collection, and analysis have shown the current life cycle chain and the strong links of glass reuse and upgrading potentials via site visits to 16 local waste recycling centres. The results of this research have demonstrated the understanding of the influence of key factors on the development of a circular industrial symbiosis business model for beverage glass bottles. The current waste management procedures of the glass bottle industry, its business model, supply chain, and material flow have been reviewed. The various potential opportunities for glass bottle up-valuing have been investigated towards an industrial symbiosis in Liverpool. Finally, an up-valuing business model has been developed for an industrial symbiosis framework of glass in Liverpool. For glass bottles, there are two possibilities 1) focus on upgrading processes towards re-use rather than single-use and recycling and 2) focus on ‘smart’ re-use and recycling, leading to optimised values in other sectors to create a wider industry symbiosis for a multi-level and circular economy.

Keywords: glass bottles, industry symbiosis, smart re-use, waste upgrading

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Authors: Fatema Akram, Mohammad G. Rasul, M. Masud K. Khan, M. Sharif I. I. Amir

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Australia is a country of some 7,700 million square kilometres with a population of about 22.6 million. At present water security is a major challenge for Australia. In some areas the use of water resources is approaching and in some parts it is exceeding the limits of sustainability. A focal point of proposed national water conservation programs is the recycling of both urban storm-water and treated wastewater. But till now it is not widely practiced in Australia, and particularly storm-water is neglected. In Australia, only 4% of storm-water and rainwater is recycled, whereas less than 1% of reclaimed wastewater is reused within urban areas. Therefore, accurately monitoring, assessing and predicting the availability, quality and use of this precious resource are required for better management. As storm-water is usually of better quality than untreated sewage or industrial discharge, it has better public acceptance for recycling and reuse, particularly for non-potable use such as irrigation, watering lawns, gardens, etc. Existing storm-water recycling practice is far behind of research and no robust technologies developed for this purpose. Therefore, there is a clear need for using modern technologies for assessing feasibility of storm-water harvesting and reuse. Numerical modelling has, in recent times, become a popular tool for doing this job. It includes complex hydrological and hydraulic processes of the study area. The hydrologic model computes storm-water quantity to design the system components, and the hydraulic model helps to route the flow through storm-water infrastructures. Nowadays water quality module is incorporated with these models. Integration of Geographic Information System (GIS) with these models provides extra advantage of managing spatial information. However for the overall management of a storm-water harvesting project, Decision Support System (DSS) plays an important role incorporating database with model and GIS for the proper management of temporal information. Additionally DSS includes evaluation tools and Graphical user interface. This research aims to critically review and discuss all the aspects of storm-water harvesting and reuse such as available guidelines of storm-water harvesting and reuse, public acceptance of water reuse, the scopes and recommendation for future studies. In addition to these, this paper identifies, understand and address the importance of modern technologies capable of proper management of storm-water harvesting and reuse.

Keywords: storm-water management, storm-water harvesting and reuse, numerical modelling, geographic information system, decision support system, database

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Authors: Dilara Usta, Fatos Korkmaz

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Background: Individuals who utilise health services maintain relationships with health professionals, insurers and institutions. The nature of these relationships requires service receivers to have trust in the service providers because maintaining health services without reciprocal trust is very difficult. Therefore, individual evaluations of trust within the scope of health services have become increasingly important. Objective: To investigate patients’ trust in the health-care system and their relevant socio-demographical characteristics. Methods: This research was conducted using a descriptive design which included 493 literate patients aged 18-65 years who were hospitalised for a minimum of two days at public university and training&research hospitals in Ankara, Turkey. Patients’ trust in health-care professionals, insurers, and institutions were investigated. Data were collected using a demographic questionnaire and the Multidimensional Trust in Health-Care Systems Scale between September 2015 and April 2016. Results: The participants’ mean age was 47.7±13.1; 70% had a moderate income and 69% had a prior hospitalisation and 63.5% of the patients were satisfied with the health-care services. The mean Multidimensional Trust in Health-Care Systems Scale score for the sample was 61.5±8.3; the provider subscale had a mean of 38.1±5, the insurers subscale had a mean of 12.9±3.7, and institutions subscale had a mean of 10.6±1.9. Conclusion: Patients’ level of trust in the health-care system was above average and the trust level of the patients with higher educational and socio-economic levels was lower compared to the other patients. Health-care professionals should raise awareness about the significance of trust in the health-care system.

Keywords: delivery of health care, health care system, nursing, patients, trust

Procedia PDF Downloads 354

Authors: Ebrahim Shayesteh, Nikolaos Styliaras, Alin George Raducu, Ozan Sahin, Daniel Pombo VáZquez, Jonas Funkquist, Sotirios Thanopoulos

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One of the important requirements in many code generation projects is defining some of the model parameters tunable. This helps to update the model parameters without performing the code generation again. This paper studies the concept of embedded code generation by MATLAB/Simulink coder targeting the TwinCAT Simulink system. The generated runtime modules are then tested and deployed to the TwinCAT 3 engineering environment. However, defining the parameters tunable in MATLAB/Simulink code generation targeting TwinCAT is not very straightforward. This paper focuses on this subject and reviews some of the techniques tested here to make the parameters tunable in generated runtime modules. Three techniques are proposed for this purpose, including normal tunable parameters, callback functions, and mask subsystems. Moreover, some test Simulink models are developed and used to evaluate the results of proposed approaches. A brief summary of the study results is presented in the following. First of all, the parameters defined tunable and used in defining the values of other Simulink elements (e.g., gain value of a gain block) could be changed after the code generation and this value updating will affect the values of all elements defined based on the values of the tunable parameter. For instance, if parameter K=1 is defined as a tunable parameter in the code generation process and this parameter is used to gain a gain block in Simulink, the gain value for the gain block is equal to 1 in the gain block TwinCAT environment after the code generation. But, the value of K can be changed to a new value (e.g., K=2) in TwinCAT (without doing any new code generation in MATLAB). Then, the gain value of the gain block will change to 2. Secondly, adding a callback function in the form of “pre-load function,” “post-load function,” “start function,” and will not help to make the parameters tunable without performing a new code generation. This means that any MATLAB files should be run before performing the code generation. The parameters defined/calculated in this file will be used as fixed values in the generated code. Thus, adding these files as callback functions to the Simulink model will not make these parameters flexible since the MATLAB files will not be attached to the generated code. Therefore, to change the parameters defined/calculated in these files, the code generation should be done again. However, adding these files as callback functions forces MATLAB to run them before the code generation, and there is no need to define the parameters mentioned in these files separately. Finally, using a tunable parameter in defining/calculating the values of other parameters through the mask is an efficient method to change the value of the latter parameters after the code generation. For instance, if tunable parameter K is used in calculating the value of two other parameters K1 and K2 and, after the code generation, the value of K is updated in TwinCAT environment, the value of parameters K1 and K2 will also be updated (without any new code generation).

Keywords: code generation, MATLAB, tunable parameters, TwinCAT

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Authors: Thendiyath Roshni, Stefano Pagliara

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Block ramps (BR) or rock chutes are eco-friendly natural river restoration structures. BR are made of ramp of rocks and flows over BR develop turbulence and helps in the entrainment of ambient air. These act as natural aerators in river flow and therefore leads to oxygenation of water. As many of the hydraulic structures in rivers, hinders the natural path for aquatic habitat. However, flows over BR ascertains a natural rocky flow and ensures safe and natural movement for aquatic habitat. Hence, BR is considered as a better alternative for drop structures. As water quality is concerned, turbulent and aerated flows over BR or macro-roughness conditions improves aeration and thereby oxygenation. Hence, the objective of this paper is to study the oxygenation in the turbulent flows over BR. Experimental data were taken for a slope (S) of 27.5% for three discharges (Q = 9, 15 and 21 lps) conditions. Air concentration were measured with the help of air concentration probe for three different discharges in the uniform flow region. Oxygen concentration is deduced from the air concentration as ambient air is entrained in the flows over BR. Air concentration profiles and oxygen profiles are plotted in the uniform flow region for three discharges and found that air concentration and oxygen concentration does not show any remarkable variation in properties in the longitudinal profile in uniform flow region. An empirical relation is developed for finding the average oxygen concentration (Oₘ) for S = 27.5% in the uniform flow region for 9 < Q < 21 lps. The results show that as the discharge increases over BR, there is a reduction of oxygen concentration in the uniform flow region.

Keywords: aeration, block ramps, oxygenation, turbulent flows

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Authors: Mariam Vardiashvili

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The economic value of the asset impairment process is quite large. Impairment reflects the reduction of future economic benefits or service potentials itemized in the asset. The assets owned by public sector entities bring economic benefits or are used for delivery of the free-of-charge services. Consequently, they are classified as cash-generating and non-cash-generating assets. IPSAS 21 - Impairment of non-cash-generating assets, and IPSAS 26 - Impairment of cash-generating assets, have been designed considering this specificity.  When measuring impairment of assets, it is important to select the relevant methods. For measurement of the impaired Non-Cash-Generating Assets, IPSAS 21 recommends three methods: Depreciated Replacement Cost Approach, Restoration Cost Approach, and  Service Units Approach. Impairment of Value in Use of Cash-Generating Assets (according to IPSAS 26) is measured by discounted value of the money sources to be received in future. Value in use of the cash-generating asserts (as per IPSAS 26) is measured by the discounted value of the money sources to be received in the future. The article provides classification of the assets in the public sector  as non-cash-generating assets and cash-generating assets and, deals also with the factors which should be considered when evaluating  impairment of assets. An essence of impairment of the non-financial assets and the methods of measurement thereof evaluation are formulated according to IPSAS 21 and IPSAS 26. The main emphasis is put on different methods of measurement of the value in use of the impaired Cash-Generating Assets and Non-Cash-Generation Assets and the methods of their selection. The traditional and the expected cash flow approaches for calculation of the discounted value are reviewed. The article also discusses the issues of recognition of impairment loss and its reflection in the financial reporting. The article concludes that despite a functional purpose of the impaired asset, whichever method is used for measuring the asset, presentation of realistic information regarding the value of the assets should be ensured in the financial reporting. In the theoretical development of the issue, the methods of scientific abstraction, analysis and synthesis were used. The research was carried out with a systemic approach. The research process uses international standards of accounting, theoretical researches and publications of Georgian and foreign scientists.

Keywords: cash-generating assets, non-cash-generating assets, recoverable (usable restorative) value, value of use

Procedia PDF Downloads 125