Search results for: real exchange rate

Authors: M. Ramachandra, G. Dilip Maruthi, R. Rashmi

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This paper aims to study the corrosion property of aluminum matrix nanocomposite of an aluminum alloy (Al-6061) reinforced with zirconium dioxide (ZrO₂) particles. The zirconium dioxide particles are synthesized by solution combustion method. The nanocomposite materials are prepared by mechanical stir casting method, varying the percentage of n-ZrO₂ (2.5%, 5% and 7.5% by weight). The corrosion behavior of base metal (Al-6061) and Al/ZrO₂ nanocomposite in seawater (3.5% NaCl solution) is measured using the potential control method. The corrosion rate is evaluated by Tafel extrapolation technique. The corrosion potential increases with the increase in wt.% of n-ZrO₂ in the nanocomposite which means the decrease in corrosion rate. It is found that on addition of n-ZrO2 particles to the aluminum matrix, the corrosion rate has decreased compared to the base metal.

Keywords: Al6061 alloy, corrosion, solution, stir casting, combustion, potentiostat, zirconium dioxide

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Authors: Yanli Qi, Ning Lv, Jing Li

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Sub-Nyquist sampling jamming method (SNSJ) is a well known deception jamming method for inverse synthetic aperture radar (ISAR). However, the anti-decoy of the SNSJ method performs easier since the amplitude of the false-target images are weaker than the real-target image; the false-target images always lag behind the real-target image, and all targets are located in the same cross-range. In order to overcome the drawbacks mentioned above, a simple modulation based on SNSJ (M-SNSJ) is presented in this paper. The method first uses amplitude modulation factor to make the amplitude of the false-target images consistent with the real-target image, then uses the down-range modulation factor and cross-range modulation factor to make the false-target images move freely in down-range and cross-range, respectively, thus the capacity of deception is improved. Finally, the simulation results on the six available combinations of three modulation factors are given to illustrate our conclusion.

Keywords: inverse synthetic aperture radar (ISAR), deceptive jamming, Sub-Nyquist sampling jamming method (SNSJ), modulation based on Sub-Nyquist sampling jamming method (M-SNSJ)

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Authors: Pedro Llanos, Diego García

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This paper is addressed to expanding our understanding of the effects of hypoxia training on our bodies to better model its dynamics and leverage some of its implications and effects on human health. Hypoxia training is a recommended practice for military and civilian pilots that allow them to recognize their early hypoxia signs and symptoms, and Scientist Astronaut Candidates (SACs) who underwent hypobaric hypoxia (HH) exposure as part of a training activity for prospective suborbital flight applications. This observational-analytical study describes physiologic responses and symptoms experienced by a SAC group before, during and after HH exposure and proposes a model for assessing predicted versus observed physiological responses. A group of individuals with diverse Science Technology Engineering Mathematics (STEM) backgrounds conducted a hypobaric training session to an altitude up to 22,000 ft (FL220) or 6,705 meters, where heart rate (HR), breathing rate (BR) and core temperature (Tc) were monitored with the use of a chest strap sensor pre and post HH exposure. A pulse oximeter registered levels of saturation of oxygen (SpO₂), number and duration of desaturations during the HH chamber flight. Hypoxia symptoms as described by the SACs during the HH training session were also registered. This data allowed to generate a preliminary predictive model of the oxygen desaturation and O₂ pressure curve for each subject, which consists of a sixth-order polynomial fit during exposure, and a fifth or fourth-order polynomial fit during recovery. Data analysis showed that HR and BR showed no significant differences between pre and post HH exposure in most of the SACs, while Tc measures showed slight but consistent decrement changes. All subjects registered SpO₂ greater than 94% for the majority of their individual HH exposures, but all of them presented at least one clinically significant desaturation (SpO₂ < 85% for more than 5 seconds) and half of the individuals showed SpO₂ below 87% for at least 30% of their HH exposure time. Finally, real time collection of HH symptoms presented temperature somatosensory perceptions (SP) for 65% of individuals, and task-focus issues for 52.5% of individuals as the most common HH indications. 95% of the subjects experienced HH onset symptoms below FL180; all participants achieved full recovery of HH symptoms within 1 minute of donning their O₂ mask. The current HH study performed on this group of individuals suggests a rapid and fully reversible physiologic response after HH exposure as expected and obtained in previous studies. Our data showed consistent results between predicted versus observed SpO₂ curves during HH suggesting a mathematical function that may be used to model HH performance deficiencies. During the HH study, real-time HH symptoms were registered providing evidenced SP and task focusing as the earliest and most common indicators. Finally, an assessment of HH signs of symptoms in a group of heterogeneous, non-pilot individuals showed similar results to previous studies in homogeneous populations of pilots.

Keywords: slow onset hypoxia, hypobaric chamber training, altitude sickness, symptoms and altitude, pressure cabin

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Authors: Jun Ha Whang

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As New York City weathers a swelling 'affordability crisis' marked by rapid transformation in land development and urban culture, much of the associated scholarly debate has turned to questions of the underlying mechanisms of gentrification. Though classically approached from the point of view of urban planning, increasingly these questions have been addressed with an eye to understanding the role of cultural capital in neighborhood valuation. This paper will examine the construction of an artist-specific affordable housing development in the Spanish Harlem neighborhood of Manhattan in order to identify and discuss several cultural parameters of gentrification. This study’s goal is not to argue that the development in question, named Art space PS 109, straightforwardly increases or decreases the rate of gentrification in Spanish Harlem, but rather to study dynamics present in the construction of Art space PS 109 as a case study considered against the broader landscape of gentrification in New York, particularly with respect to the impact of artist communities on housing supply. In the end, what Art space PS 109 most valuably offers us is a reference point for a comparative analysis of affordable housing strategies currently being pursued within municipal government. Our study of Art space PS 109 has allowed us to examine a microcosm of the city’s response and evaluate its overall strategy accordingly. As a base line, the city must aggressively pursue an affordability strategy specifically suited to the needs of each of its neighborhoods. It must also conduct this in such a way so as not to undermine its own efforts by rendering them susceptible to the exploitative involvement of real estate developers seeking to identify successive waves of trendy neighborhoods. Though Art space PS 109 offers an invaluable resource for the city’s legitimate aim of preserving its artist communities, with such a high inclusion rate of artists from outside of the community the project risks additional displacement, strongly suggesting the need for further study of the implications of sites of cultural capital for neighborhood planning.

Keywords: artist housing, displacement, east Harlem, urban planning

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Authors: Khamdan Cahyari, Gumbolo Hadi Susanto, Pratikno Hidayat, Sukirman

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University canteen waste was used as raw material to produce biogas in Faculty of Industrial Technology, Islamic University of Indonesia. This faculty was home to more than 3000 students and lecturers who work and study for 5 days/week (8 hours/day). It produced approximately 85 ton/year organic fraction of canteen waste. Yet, this waste had been dumped for years in landfill area which cause severe environmental problems. It was proposed to utilize the waste as raw material for producing renewable energy source of biogas. This research activities was meant to investigate the effect of organic loading rate (OLR) and retention time (RT) of continuous anaerobic digestion process for 200 days. Organic loading rate was set at value 2, 3, 4 and 5 g VS/l/d whereas the retention time was adjusted at 30, 24, 18 and 14.4 days. Optimum condition was achieved at OLR 4 g VS/l/d and RT 24 days with biogas production rate between 0.75 to 1.25 liter/day (40-60% CH4). This indicated that the utilization of canteen waste to produce biogas was promising method to mitigate environmental problem of university canteen waste. Furthermore, biogas could be used as alternative energy source to supply energy demand at the university. This implementation is simultaneous solution for both waste and energy problems to achieve green campus.

Keywords: canteen waste, biogas, anaerobic digestion, university, green campus

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Authors: Prajakta Musale, Bhargav Parlikar, Sakshi Parkhi, Anshu Parihar, Aryan Parikh, Diksha Parasharam, Parth Jadhav

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AR technology is basically a development of VR technology that harnesses the power of computers to be able to read the surroundings and create projections of digital models in the real world for the purpose of visualization, demonstration, and education. It has been applied to education, fields of prototyping in product design, development of medical models, battle strategy in the military and many other fields. Our Engineering Design and Innovation (EDAI) project focuses on the usage of augmented reality, visual mapping, and 3d-visualization along with animation and text boxes to help students in fields of education get a rough idea of the concepts such as flow and mechanical movements that may be hard to visualize at first glance.

Keywords: spatial mapping, ARKit, depth sensing, real-time rendering

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Authors: Paramjit Mahey, Monica Sharma, Jasbinder Singh

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Fiber based access networks can deliver performance that can support the increasing demands for high speed connections. One of the new technologies that have emerged in recent years is Passive Optical Networks. This paper is targeted to show the simultaneous delivery of triple play service (data, voice and video). The comparative investigation and suitability of various data rates is presented. It is demonstrated that as we increase the data rate, number of users to be accommodated decreases due to increase in bit error rate.

Keywords: BER, PON, TDMPON, GPON, CWDM, OLT, ONT

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Authors: A. Vinay, Mary Josephine, Shreesha. S. Rao, Dhande Kranthi Kumar, J. Nandini

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This paper looks at the development of Fisheries education in Karnataka and the supply of skilled human capital to the sector. The study tries to analyse their job occupancy patterns, Compound Growth Rate (CGR) and forecasts the fisheries graduates supply using the Holt method. In Karnataka, fisheries are one of the neglected allied sectors of agriculture in spite of having enormous scope and potential to contribute to the State's agriculture GDP. The State Government has been negligent in absorbing skilled human capital for the development of fisheries, as there are so many vacant positions in both education institutes, as well as the State fisheries department. CGR and forecasting of fisheries graduates shows a positive growth rate and increasing trend, from which we can understand that by proper utilization of skilled human capital can bring development in the fisheries sector of Karnataka.

Keywords: compound growth rate, fisheries education, holt method, skilled human capital

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Authors: G. Kloudova, S. Kozlova, M. Stehlik

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Pilots are operating in a high-risk environment rich in potential stressors, which negatively affect aviation safety and the mental health of pilots. In the research conducted, the pilots were offered mental training biofeedback therapy. Biofeedback is an objective tool to measure physiological responses to stress. After only six sessions, all of the pilots tested showed significant differences between their initial condition and their condition after therapy. The biggest improvement was found in decreased heart rate (in 83.3% of tested pilots) and respiration rate (66.7%), which are the best indicators of anxiety states and panic attacks. To incorporate all of the variables, we correlated the measured physiological state of the pilots with their personality traits. Surprisingly, we found a high correlation with peripheral temperature and confidence (0.98) and with heart rate and aggressiveness (0.97). A retest made after a one-year interval showed that in majority of the subjects tested their acquired self-regulation ability had been internalized.

Keywords: aviation, biofeedback, mental workload, performance psychology

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Authors: Ergin Kosa, Ali Göksenli

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Erosion and abrasion are wear mechanisms reducing the lifetime of machine elements like valves, pump and pipe systems. Both wear mechanisms are acting at the same time, causing a “Synergy” effect, which leads to a rapid damage of the surface. Different parameters are effective on erosive abrasive wear rate. In this study effect of particle impact angle on wear rate and wear mechanism of ductile and brittle materials was investigated. A new slurry pot was designed for experimental investigation. As abrasive particle, silica sand was used. Particle size was ranking between 200-500 µm. All tests were carried out in a sand-water mixture of 20% concentration for four hours. Impact velocities of the particles were 4,76 m/s. As ductile material steel St 37 with Brinell Hardness Number (BHN) of 245 and quenched St 37 with 510 BHN was used as brittle material. After wear tests, morphology of the eroded surfaces were investigated for better understanding of the wear mechanisms acting at different impact angles by using optical microscopy and Scanning Electron Microscope. The results indicated that wear rate of ductile material was higher than brittle material. Maximum wear was observed by ductile material at a particle impact angle of 300. On the contrary wear rate increased by brittle materials by an increase in impact angle and reached maximum value at 450. High amount of craters were detected after observation on ductile material surface Also plastic deformation zones were detected, which are typical failure modes for ductile materials. Craters formed by particles were deeper according to brittle material worn surface. Amount of craters decreased on brittle material surface. Microcracks around craters were detected which are typical failure modes of brittle materials. Deformation wear was the dominant wear mechanism on brittle material. At the end it is concluded that wear rate could not be directly related to impact angle of the hard particle due to the different responses of ductile and brittle materials.

Keywords: erosive wear, particle impact angle, silica sand, wear rate, ductile-brittle material

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Authors: Aura Alejandra Burbano Patino, Mariela Agotegaray, Veronica Lassalle, Fernanda Horst

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Water pollution is of worldwide concern due to its importance as an essential resource for life. Industrial and urbanistic growth are anthropogenic activities that have caused an increase of undesirable compounds in water. In the last decade, emerging pollutants have become of great interest since, at very low concentrations (µg/L and ng/L), they exhibit a hazardous effect on wildlife, aquatic ecosystems, and human organisms. One group of emerging pollutants that are a matter of study are pharmaceuticals. Their high consumption rate and their inappropriate disposal have led to their detection in wastewater treatment plant influent, effluent, surface water, and drinking water. In consequence, numerous technologies have been developed to efficiently treat these pollutants. Adsorption appears like an easy and cost-effective technology. One of the most used adsorbents of emerging pollutants removal is carbon-based materials such as hydrochars. This study aims to use a magnetic hydrochar nanocomposite to be employed as an adsorbent for diclofenac removal. Kinetics models and the adsorption efficiency in real water samples were analyzed. For this purpose, a magnetic hydrochar nanocomposite was synthesized through the hydrothermal carbonization (HTC) technique hybridized to co-precipitation to add the magnetic component into the hydrochar, based on iron oxide nanoparticles. The hydrochar was obtained from sunflower husk residue as the precursor. TEM, TGA, FTIR, Zeta potential as a function of pH, DLS, BET technique, and elemental analysis were employed to characterize the material in terms of composition and chemical structure. Adsorption kinetics were carried out in distilled water and real water at room temperature, pH of 5.5 for distilled water and natural pH for real water samples, 1:1 adsorbent: adsorbate dosage ratio, contact times from 10-120 minutes, and 50% dosage concentration of DCF. Results have demonstrated that magnetic hydrochar presents superparamagnetic properties with a saturation magnetization value of 55.28 emu/g. Besides, it is mesoporous with a surface area of 55.52 m²/g. It is composed of magnetite nanoparticles incorporated into the hydrochar matrix, as can be proven by TEM micrographs, FTIR spectra, and zeta potential. On the other hand, kinetic studies were carried out using DCF models, finding percent removal efficiencies up to 85.34% after 80 minutes of contact time. In addition, after 120 minutes of contact time, desorption of emerging pollutants from active sites took place, which indicated that the material got saturated after that t time. In real water samples, percent removal efficiencies decrease up to 57.39%, ascribable to a possible mechanism of competitive adsorption of organic or inorganic compounds, ions for active sites of the magnetic hydrochar. The main suggested adsorption mechanism between the magnetic hydrochar and diclofenac include hydrophobic and electrostatic interactions as well as hydrogen bonds. It can be concluded that the magnetic hydrochar nanocomposite could be valorized into a by-product which appears as an efficient adsorbent for DCF removal as a model emerging pollutant. These results are being complemented by modifying experimental variables such as pollutant’s initial concentration, adsorbent: adsorbate dosage ratio, and temperature. Currently, adsorption assays of other emerging pollutants are being been carried out.

Keywords: environmental remediation, emerging pollutants, hydrochar, magnetite nanoparticles

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Authors: Harish K. Arya, Kulwant Singh, R. K. Saxena

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The heat flow in weldment changes its nature from 2D to 3D with the increase in plate thickness. For welding of thicker plates the heat loss in thickness direction increases the cooling rate of plate. Since the cooling rate changes, the various bead parameters like bead penetration, bead height and bead width also got affected by it. The present study incorporates the effect of variable plate thickness on penetration and bead width. The penetration reduces with increase in plate thickness due to heat loss in thickness direction for same heat input, while bead width increases for thicker plate due to faster cooling.

Keywords: submerged arc welding, plate thickness, bead geometry, cooling rate

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Authors: Jerzy Merkisz, Pawel Fuc, Piotr Lijewski, Andrzej Ziolkowski, Pawel Czarkowski

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The paper presents preliminary results of the development of an automotive exhaust gas energy recovery module. The aim of the performed analyses was to select the geometry of the heat exchanger that would ensure the highest possible transfer of heat at minimum heat flow losses. The starting point for the analyses was a straight portion of a pipe, from which the exhaust system of the tested vehicle was made. The design of the heat exchanger had a cylindrical cross-section, was 300 mm long and was fitted with a diffuser and a confusor. The model works were performed for the mentioned geometry utilizing the finite volume method based on the Ansys CFX v12.1 and v14 software. This method consisted in dividing of the system into small control volumes for which the exhaust gas velocity and pressure calculations were performed using the Navier-Stockes equations. The heat exchange in the system was modeled based on the enthalpy balance. The temperature growth resulting from the acting viscosity was not taken into account. The heat transfer on the fluid/solid boundary in the wall layer with the turbulent flow was done based on an arbitrarily adopted dimensionless temperature. The boundary conditions adopted in the analyses included the convective condition of heat transfer on the outer surface of the heat exchanger and the mass flow and temperature of the exhaust gas at the inlet. The mass flow and temperature of the exhaust gas were assumed based on the measurements performed in actual traffic using portable PEMS analyzers. The research object was a passenger vehicle fitted with a 1.9 dm3 85 kW diesel engine. The tests were performed in city traffic conditions.

Keywords: waste heat recovery, heat exchanger, CFD simulation, pems

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Authors: Zhenxiang Zhou

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The triose phosphate utilisation (TPU) limitation to leaf photosynthesis is a biochemical process concerning the sub-foliar carbon sink-source (im)balance, in which photorespiration-associated amino acids exports provide an additional outlet for carbon and increases leaf photosynthetic rate. However, whether this process is regulated by whole-plant sink-source relations and nitrogen budgets remains unclear. We address this question by model analyses of gas-exchange data measured on leaves at three growth stages of rice plants grown at two-nitrogen levels, where three means (leaf-colour modification, adaxial vs abaxial measurements, and panicle pruning) were explored to alter source-sink ratios. Higher specific leaf nitrogen (SLN) resulted in higher rates of TPU and also led to the TPU limitation occurring at a lower intercellular CO2 concentration. Photorespiratory nitrogen assimilation was greater in higher-nitrogen leaves but became smaller in cases associated with yellower-leaf modification, abaxial measurement, or panicle pruning. The feedback inhibition of panicle pruning on rates of TPU was not always observed because panicle pruning blocked nitrogen remobilisation from leaves to grains, and the increased SLN masked the feedback inhibition. The (sub)foliar TPU limitation can be modulated by whole-plant source-sink ratios and nitrogen budgets during rice grain filling, suggesting a close link between sub-foliar and whole-plant sink limitations.

Keywords: triose phosphate utilization, sink limitation, panicle pruning, oryza sativa

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Authors: Hamed Bazrafshan, Saeideh Dabirnia, Zahra Alipour Tesieh, Samaneh Alavi, Bahram Dabir

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In this study, the removal of pollutants of a real produced water sample from an oil reservoir (a light oil reservoir), using a photocatalytic degradation process in a cylindrical glass reactor, was investigated. Using TiO₂ and Ag-TiO₂ in slurry form, the photocatalytic degradation was studied by measuring the COD parameter, qualitative analysis, and GC-MS. At first, optimization of the parameters on photocatalytic degradation of hydrocarbon pollutants in real produced water, using TiO₂ nanoparticles as photocatalysts under UV light, was carried out applying response surface methodology. The results of the design of the experiment showed that the optimum conditions were at a catalyst concentration of 1.14 g/lit and pH of 2.67, and the percentage of COD removal was 72.65%.

Keywords: photocatalyst, Ag-doped, TiO₂, produced water, nanoparticles

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Authors: Marda Vidrianto, Tania Surya Utami

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Electrical Submersible Pump (ESP) is an artificial lift of choice to produce oil on Offshore Java Sea. It is selected based on the production rate capacity and running life expectation. ESP performance in a mature field is highly affected by oil well conditions. The presence of sand, scale, gas, and low influx will create unstable ESP operation hence lowering the run life expectation and system efficiency. This paper reviews the current energy usage and efficiency on every part of the ESP system. The hydraulic and electrical losses, as well as system efficiency for each well, are calculated to identify energy losses and the possibility for improvement. It is shown that high back pressure on the system and low-efficiency pump are the major contributors to energy losses. It was found that optimized production rate and the use of advanced technology on pump and motor unit could improve energy efficiency.

Keywords: advance technology, energy efficiency, ESP, mature field, production rate

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Authors: Abdullah Almatouq

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Understanding the impact of key operational variables on concurrent energy generation and phosphorus recovery in microbial fuel cell is required to improve the process and reduce the operational cost. In this study, full factorial design (FFD) and central composite designs (CCD) were employed to identify the effect of influent COD concentration and cathode aeration flow rate on energy generation and phosphorus (P) recovery and to optimise MFC power density and P recovery. Results showed that influent chemical oxygen demand (COD) concentration and cathode aeration flow rate had a significant effect on power density, coulombic efficiency, phosphorus precipitation efficiency and phosphorus precipitation rate at the cathode. P precipitation was negatively affected by the generated current during the batch duration. The generated energy was reduced due to struvite being precipitated on the cathode surface, which might obstruct the mass transfer of ions and oxygen. Response surface mathematical model was used to predict the optimum operating conditions that resulted in a maximum power density and phosphorus precipitation efficiency of 184 mW/m² and 84%, and this corresponds to COD= 1700 mg/L and aeration flow rate=210 mL/min. The findings highlight the importance of the operational conditions of energy generation and phosphorus recovery.

Keywords: energy, microbial fuel cell, phosphorus, struvite

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Authors: Satya Deo, Deepak Kumar Maurya

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The present study investigates the ow of a Newtonian fluid sandwiched between two rectangular porous channels filled with micropolar fluid in the presence of a uniform magnetic field applied in a direction perpendicular to that of the fluid motion. The governing equations of micropolar fluid are modified by Nowacki's approach. For respective porous channels, expressions for velocity vectors, microrotations, stresses (shear and couple) are obtained analytically. Continuity of velocities, continuities of micro rotations and continuity of stresses are used at the porous interfaces; conditions of no-slip and no spin are applied at the impervious boundaries of the composite channel. Numerical values of flow rate, wall shear stresses and couple stresses at the porous interfaces are calculated for different values of various parameters. Graphs of the ow rate and fluid velocity are plotted and their behaviors are discussed.

Keywords: couple stress, flow rate, Hartmann number, micropolar fluids

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Authors: Flora Babongo, Valerie Chavez

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Inferring causality from observational data is one of the fundamental subjects, especially in quantitative finance. So far most of the papers analyze additive noise models with either linearity, nonlinearity or Gaussian noise. We fill in the gap by providing a nonlinear and non-gaussian causal multiplicative noise model that aims to distinguish the cause from the effect using a two steps method based on Bayesian additive models for location, scale and shape (BAMLSS) and on causal additive models (CAM). We have tested our method on simulated and real data and we reached an accuracy of 0.86 on average. As real data, we considered the causality between financial indices such as S&P 500, Nasdaq, CAC 40 and Nikkei, and companies' log-returns. Our results can be useful in inferring causality when the data is heteroskedastic or non-injective.

Keywords: causal inference, DAGs, BAMLSS, financial index

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Authors: David S. Rosenstein

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The author believes that modern spoken languages should be equally difficult (or easy) to learn, since all normal children learning their native languages do so at approximately the same rate and with the same competence, progressing from easy to more complex grammar and syntax in the same way. Why then, do some languages seem more difficult than others? Perhaps people are referring to the written language, where it may be true that mastering Chinese requires more time than French, which in turn requires more time than Spanish. But this may be marginal, since Chinese and French children quickly catch up to their Spanish peers in reading comprehension. Rather, the real differences in difficulty derive from two sources: hardened L1 language habits trying to cope with contrasting L2 habits; and unfamiliarity with unique L2 characteristics causing faulty expectations. It would seem that effective L2 teaching and learning must take these two sources of difficulty into consideration. The author feels that the latter (faulty expectations) causes the greatest difficulty, making effective teaching and learning somewhat different for each given foreign language. Examples from Chinese and other languages are presented.

Keywords: learning different languages, language learning difficulties, faulty language expectations

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Authors: Fredrik Hartwig, Peter Lindberg

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In 2004, the International Accounting Standards Board (IASB) issued new accounting standards for impairment testing of goodwill. IFRS 3 Business Combinations and IAS 36 Impairment of Assets prohibited amortization of acquired goodwill and instead required companies to test goodwill for impairment annually or more often if necessary. The goodwill impairment test is based on management’s judgement and estimations, making the impairment-only-approach subjective and unreliable. Management can use the discretion opportunistically by managing goodwill impairments. The IASB’s remedy to the reliability problem has been to demand transparent financial reports. IAS 36 paragraph 134 requires detailed disclosures regarding the impairment test in order to make potentially unreasonable assumptions and estimations visible. The disclosure requirements should thus (in theory) make it more difficult for management to ‘choose’ assumptions and estimations that suit an agenda. Whether the requirement to disclose detailed disclosures regarding the impairment test leads to less opportunism is however an empirical question. This work analyses whether one of the required disclosures in IAS 36 paragraph 134, the reported discount rate, differs from an independently estimated risk-adjusted discount rate. Estimates of discount rates that are either lower or higher than the independently estimated discount rate are here defined as opportunism. In the former case - i.e. when the reported discount rate is lower - the objective may be to avoid profit reducing impairment charges. In the latter case - i.e. when the reported discount rate is higher - the objective may be to reduce profits or take ‘big baths’. This paper differs in one important respect from previous similar studies, the majority of which are based on purely descriptive statistics; we use multivariate regression analysis to analyze what factors affect deviations between disclosed discount rates and independently estimated discount rates. The sample consists of Swedish and Finnish listed companies. Swedish and Finnish listed companies are analysed since the accounting oversight bodies differ between the two countries. The results show that discount rate deviations in Swedish and Finnish listed companies are significantly related to accounting oversight, size and industry but not financial risk, business risk and goodwill intensity.

Keywords: discount rate, manipulation, goodwill impairment test, disclosures

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Authors: Amri Yusoff, Shahrizuan Shafiril, Ashardi Abas, Norma Che Yusoff

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Nowadays, illegal logging has been causing much effect to our forest. Some of it causes a flash flood, avalanche, global warming, and etc. This comprehensibly makes us wonder why, what, and who has made it happened. Often, it already has been too late after we have known the cause of it. Even the Malaysian Royal Belum forest has not been spared from land clearing or illegal activity by the natives although this area has been gazetted as a protected area preserved for future generations. Furthermore, because of its sizeable and wide area, these illegal activities are difficult to monitor and to maintain. A critical action must be called upon to prevent all of these unhealthy activities from recurrence. Therefore, a remote monitoring device must be developed in order to capture critical real-time data such as temperature, humidity, gaseous, fire, and rain detection which indicates the current and preserved natural state and habitat in the forest. Besides, this device location can be detected via GPS by showing the latitudes and longitudes of its current location and then to be transmitted by SMS via GSM system. All of its readings will be sent in real-time for data management and analysis. This result will be benefited to the monitoring bodies or relevant authority in keeping the forest in the natural habitat. Furthermore, this research is to gather a unified data and then will be analysed for its comparison with an existing method.

Keywords: remote monitoring system, forest data, GSM, GPS, wireless sensor

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Authors: Saeedeh Imani Moqadam, Ilya Bobrov, Jérémy Epp, Nils Ellendt, Lutz Mädler

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High entropy alloys (HEAs), having adjustable properties and enhanced stability compared with intermetallic compounds, are solid solution alloys that contain more than five principal elements with almost equal atomic percentage. The concept of producing such alloys pave the way for developing advanced materials with unique properties. However, the synthesis of such alloys may require advanced processes with high cooling rates depending on which alloy elements are used. In this study, the micro spheres of different diameters of HEAs were generated via a drop-on-demand droplet generator and subsequently solidified during free-fall in an argon atmosphere. Such droplet generators can generate individual droplets with high reproducibility regarding droplet diameter, trajectory and cooling while avoiding any interparticle momentum or thermal coupling. Metallography as well as X-ray diffraction investigations for each diameter of the generated metallic droplets where then carried out to obtain information about the microstructural state. To calculate the cooling rate of the droplets, a droplet cooling model was developed and validated using model alloys such as CuSn%6 and AlCu%4.5 for which a correlation of secondary dendrite arm spacing (SDAS) and cooling rate is well-known. Droplets were generated from these alloys and their SDAS was determined using quantitative metallography. The cooling rate was then determined from the SDAS and used to validate the cooling rates obtained from the droplet cooling model. The application of that model on the HEA then leads to the cooling rate dependency and hence to the identification of process windows for the synthesis of these alloys. These process windows were then compared with cooling rates obtained in processes such as powder production, spray forming, selective laser melting and casting to predict if a synthesis is possible with these processes.

Keywords: cooling rate, drop-on-demand, high entropy alloys, microstructure, single droplet generation, X-ray Diffractometry

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Authors: Harish Kumar Arya, Kulwant Singh, R. K Saxena, Deepti Jaiswal

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The heat flow in weldment changes its nature from 2D to 3D with the increase in plate thickness. For welding of thicker plates the heat loss in thickness direction increases the cooling rate of plate. Since the cooling rate changes, the various bead parameters like bead penetration, bead height and bead width also got affected by it. The present study incorporates the effect of variable plate thickness on bead geometry and dilution. The penetration reduces with increase in plate thickness due to heat loss in thickness direction, while bead width and reinforcement increases for thicker plate due to faster cooling.

Keywords: submerged arc welding, plate thickness, bead geometry, cooling rate

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Authors: Atef Alaaeddine Sarraj, Brendan Jackman, Frank Walsh

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Tomorrow’s car will be more automated and increasingly connected. Innovative and intuitive interfaces are essential to accompany this functional enrichment. For that, today the automotive companies are competing to offer an advanced driver assistance system (ADAS) which will be able to provide enhanced navigation, collision avoidance, intersection support and lane keeping. These vision-based functions require an accurately calibrated camera. To achieve such differentiation in ADAS requires sophisticated sensors and efficient algorithms. This paper explores the different calibration methods applicable to vehicle-mounted fish-eye cameras with arbitrary fields of view and defines the first steps towards a self-calibration method that adequately addresses ADAS requirements. In particular, we present a self-calibration method after comparing different camera calibration algorithms in the context of ADAS requirements. Our method gathers data from unknown scenes while the car is moving, estimates the camera intrinsic and extrinsic parameters and corrects the wide-angle distortion. Our solution enables continuous and real-time detection of objects, pedestrians, road markings and other cars. In contrast, other camera calibration algorithms for ADAS need pre-calibration, while the presented method calibrates the camera without prior knowledge of the scene and in real-time.

Keywords: advanced driver assistance system (ADAS), fish-eye, real-time, self-calibration

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Authors: Kathy Pain, Nalumino Akakandelwa

Abstract:

The study explores the potential to fill a gap in health and wellbeing evidence for purposeful urban real estate asset management to make investment a powerful force for societal good. Part of a five-year programme investigating the root causes of unhealthy urban development funded by the United Kingdom Prevention Research Partnership (UKPRP), the study pilots the use of a systems mapping approach to identify drivers and barriers to the incorporation of health and wellbeing evidence in urban brownfield asset management decision-making. Urban real estate not only provides space for economic production but also contributes to the quality of life in the local community. Yet market approaches to urban land use have, until recently, insisted that neo-classical technology-driven efficient allocation of economic resources should inform acquisition, operational, and disposal decisions. Buildings in locations with declining economic performance have thus been abandoned, leading to urban decay. Property investors are recognising the inextricable connection between sustainable urban production and quality of life in local communities. The redevelopment and operation of brownfield assets recycle existing buildings, minimising embodied carbon emissions. It also retains established urban spaces with which local communities identify and regenerate places to create a sense of security, economic opportunity, social interaction, and quality of life. Social implications of urban real estate on health and wellbeing and increased adoption of benign sustainability guidance in urban production are driving the need to consider how they affect brownfield real estate asset management decisions. Interviews with real estate upstream decision-makers in the study, find that local social needs and impact analysis is becoming a commercial priority for large-scale urban real estate development projects. Evidence of the social value-added of proposed developments is increasingly considered essential to secure local community support and planning permissions, and to attract sustained inward long-term investment capital flows for urban projects. However, little is known about the contribution of population health and wellbeing to socially sustainable urban projects and the monetary value of the opportunity this presents to improve the urban environment for local communities. We report early findings from collaborations with two leading property companies managing major investments in brownfield urban assets in the UK to consider how the inclusion of health and wellbeing evidence in social valuation can inform perceptions of brownfield development social benefit for asset managers, local communities, public authorities and investors for the benefit of all parties. Using holistic case studies and systems mapping approaches, we explore complex relationships between public health considerations and asset management decisions in urban production. Findings indicate a strong real estate investment industry appetite and potential to include health as a vital component of sustainable real estate social value creation in asset management strategies.

Keywords: brownfield urban assets, health and wellbeing, social needs and impact, social valuation, sustainable real estate, systems mapping

Procedia PDF Downloads 68

Authors: Lorryn Williams

Abstract:

This study will explore how the introduction of the for-profit social enterprise model affects the real lives of the individuals and communities that this model aims to help in South Africa. The congruence between organisational need construction and the real needs of beneficiaries, and whether the adoption of a profit driven model, such as social entrepreneurship, supports or discards these needs is key to answering the former question. By making use of qualitative methods, the study aims to collect empirical evidence that either supports the social entrepreneurship approach when compared to other programs such as vocational training programs or rejects it as less beneficial. It is the objective of this research to provide an answer to the question of whether the social enterprise model of conducting charity leaves the beneficiaries of non-profit organisations in a generally better or worse off position. The study will specifically explore the underlying assumptions the social entrepreneurship model makes, since the assumptions made concerning the uplifting effects it has on its beneficiaries may produce either real or assumed change for beneficiaries. The meaning of social cohesion and social capital for these organisations, the construction of beneficiary dependence and independence, the consideration of formal and informal economies beneficiaries engage in, and the extent to which sustainability is used as a brand, will be investigated. Through engaging the relevant literature, experts in the field of non-profit donorship and need implementation, organisations who have both adopted social enterprise programs and not, and most importantly, the beneficiaries themselves, it will be possible to provide answers to questions this study aims to answer.

Keywords: social enterprise, beneficiaries, profit driven model, non-profit organizations

Procedia PDF Downloads 140

Authors: Jon-Chao Hong, Tsai-Ru Fan, Shih-Min Hsu

Abstract:

Virtual reality (VR) can generate mirror neurons that facilitate learners to transfer virtual skills to a real environment in skill training, and most studies approved the positive effect of applying in many domains. However, rare studies have focused on the experiential values of participants from a gender perspective. To address this issue, the present study used a VR program named kitchen assistant training, focusing on cutting vegetables and invited 400 students to practice for 20 minutes. Useful data from 367 were subjected to statistical analysis. The results indicated that male participants. From the comparison of average, it seems that females perceived higher than males in learning effectiveness. Expectedly, the VR-Cutting vegetables can be used for pre-training of real vegetable cutting.

Keywords: exponential value, facilitate learning, gender difference, virtual reality

Procedia PDF Downloads 92

Authors: Dino Carpentras, Alejandro Dinkelberg, Michael Quayle

Abstract:

Opinion dynamics models use an agent-based modeling approach to model people’s opinions. Model's properties are usually explored by testing the two 'degrees of freedom': the interaction rule and the network topology. The latter defines the connection, and thus the possible interaction, among agents. The interaction rule, instead, determines how agents select each other and update their own opinion. Here we show the existence of the third degree of freedom. This can be used for turning one model into each other or to change the model’s output up to 100% of its initial value. Opinion dynamics models represent the evolution of real-world opinions parsimoniously. Thus, it is fundamental to know how real-world opinion (e.g., supporting a candidate) could be turned into a number. Specifically, we want to know if, by choosing a different opinion-to-number transformation, the model’s dynamics would be preserved. This transformation is typically not addressed in opinion dynamics literature. However, it has already been studied in psychometrics, a branch of psychology. In this field, real-world opinions are converted into numbers using abstract objects called 'scales.' These scales can be converted one into the other, in the same way as we convert meters to feet. Thus, in our work, we analyze how this scale transformation may affect opinion dynamics models. We perform our analysis both using mathematical modeling and validating it via agent-based simulations. To distinguish between scale transformation and measurement error, we first analyze the case of perfect scales (i.e., no error or noise). Here we show that a scale transformation may change the model’s dynamics up to a qualitative level. Meaning that a researcher may reach a totally different conclusion, even using the same dataset just by slightly changing the way data are pre-processed. Indeed, we quantify that this effect may alter the model’s output by 100%. By using two models from the standard literature, we show that a scale transformation can transform one model into the other. This transformation is exact, and it holds for every result. Lastly, we also test the case of using real-world data (i.e., finite precision). We perform this test using a 7-points Likert scale, showing how even a small scale change may result in different predictions or a number of opinion clusters. Because of this, we think that scale transformation should be considered as a third-degree of freedom for opinion dynamics. Indeed, its properties have a strong impact both on theoretical models and for their application to real-world data.

Keywords: degrees of freedom, empirical validation, opinion scale, opinion dynamics

Procedia PDF Downloads 154

Authors: Keiko Naito, Y. Nakashima, S. Yamauchi, Y. Kunitani, Y. Ishigami, K. Numata, M. Mizobe, Y. Homma, J. Takahashi, T. Inoue, T. Shiga, H. Funakoshi

Abstract:

Background: A presence of severe acidemia, defined as pH < 7.2, is common during endotracheal intubation for critically ill patients in the emergency department (ED). Severe acidemia is widely recognized as a predisposing factor for intubation failure. However, it is unclear that acidemic condition itself actually makes endotracheal intubation more difficult. We aimed to evaluate if a presence of severe acidemia before intubation is associated with the lower first attempt intubation success rate in the ED. Methods: This is a retrospective observational cohort study in the ED of an urban hospital in Japan. The collected data included patient demographics, such as age, sex, and body mass index, presence of one or more factors of modified LEMON criteria for predicting difficult intubation, reasons for intubation, blood gas levels, airway equipment, intubation by emergency physician or not, and the use of the rapid sequence intubation technique. Those with any of the following were excluded from the analysis: (1) no blood gas drawn before intubation, (2) cardiopulmonary arrest, and (3) under 18 years of age. The primary outcome was the first attempt intubation success rates between a severe acidemic patients (SA) group and a non-severe acidemic patients (NA) group. Logistic regression analysis was used to test the first attempt success rates for intubations between those two groups. Results: Over 5 years, a total of 486 intubations were performed; 105 in the SA group and 381 in the NA group. The univariate analysis showed that the first attempt intubation success rate was lower in the SA group than in the NA group (71.4% vs 83.5%, p < 0.01). The multivariate logistic regression analysis identified that severe acidemia was significantly associated with the first attempt intubation failure (OR 1.9, 95% CI 1.03-3.68, p = 0.04). Conclusions: A presence of severe acidemia before endotracheal intubation lowers the first attempt intubation success rate in the ED.

Keywords: acidemia, airway management, endotracheal intubation, first-attempt intubation success rate

Procedia PDF Downloads 244