Search results for: constant rate of strain (CRS)
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 10816

Search results for: constant rate of strain (CRS)

9466 Antimicrobial Activity of Some Plant Extracts against Clinical Pathogen and Candida Species

Authors: Marwan Khalil Qader, Arshad Mohammad Abdullah

Abstract:

Antimicrobial resistance is a major cause of significant morbidity and mortality globally. Seven plant extracts (Plantago mediastepposa, Quercusc infectoria, Punic granatum, Thymus lcotschyana, Ginger officeinals, Rhus angustifolia and Cinnamon) were collected from different regions of Kurdistan region of Iraq. These plants’ extracts were dissolved in absolute ethanol and distillate water, after which they were assayed in vitro as an antimicrobial activity against Candida tropicalis, Candida albicanus, Candida dublinensis, Candida krusei and Candida glabrata also against 2 Gram-positive (Bacillus subtilis and Staphylococcus aureus) and 3 Gram-negative bacteria (Escherichia coli, Pseudomonas aeruginosa and Klebsilla pneumonia). The antimicrobial activity was determined in ethanol extracts and distilled water extracts of these plants. The ethanolic extracts of Q. infectoria showed the maximum activity against all species of Candida fungus. The minimum inhibition zone of the Punic granatum ethanol extracts was 0.2 mg/ml for all microorganisms tested. Klebsilla pneumonia was the most sensitive bacterial strain to Quercusc infectoria and Rhus angustifolia ethanol extracts. Among both Gram-positive and Gram-negative bacteria tested with MIC of 0.2 mg/ml, the minimum inhibition zone of Ginger officeinals D. W. extracts was 0.2 mg/mL against Pseudomonas aeruginosa and Klebsilla pneumonia. The most sensitive bacterial strain to Thymus lcotschyana and Plantago mediastepposa D.W. extracts was S. aureus and E. coli.

Keywords: antimicrobial activity, pathogenic bacteria, plant extracts, chemical systems engineering

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9465 Corrosion Behavior of Organic-Inorganic Hybrid Coatings Fabricated by Electrostatic Method

Authors: Mohammed Ahmed, Ziba Nazarlou

Abstract:

Mild steels have a limited alloying content which makes them vulnerable to excessive corrosion rates in the harsh medium. To overcome this issue, some protective coatings are used to prevent corrosion on the steel surface. The use of specialized coatings, mainly organic coatings (such as epoxies, polyurethanes, and acrylics) and inorganic coatings (such as Polysiloxanes) is the most common method of mitigating corrosion of carbon steel. Incorporating the benefits of organic and inorganic hybrid (OIH) compounds for the designing of hybrid protective coatings is still challenging for industrial applications. There are advantages of inorganic coatings have, but purely inorganic siloxane-based coatings are difficult to use on industrial applications unless they are used at extremely low thicknesses (< 1-2 microns). Hence, most industrial applications try to have a combination of Polysiloxanes with organic compounds.  A hybrid coating possesses an organic section, which transports flexibility and impact resistance, and an inorganic section, which usually helps in the decreasing of porosity and increasing thermal stability and hardness. A number of polymers including polyethylene glycol and polyvinyl pyrrolidone have been reported to inhibit the corrosion mild steel in acidic media. However, reports on the effect of polyethylene oxide (PEO) or its blends on corrosion inhibition of metals is very scarce. Different composition of OIH coatings was synthesized by using silica sol-gel, epoxy, and PEO. The effect of different coating types on the corrosion behavior of carbon steel in harsh solution has been studied by weight loss and electrochemical measurements using Gamry 1000 Interface Potentiostat. Coating structures were investigated by SEM. İt revealed a considerable reduction in corrosion rate for coated sample. Based on these results, OIH coating prepared by epoxy-silica sol gel-PEO and epoxy-silica sol-gel exhibit had a %99.5 and %98 reduction of (Corrosion rate) CR compares to baseline. Cathodic Tafel constant (βc) shows that coatings change both Tafel constants but had more effect on the cathodic process. The evolution of the Potentiostatic scan with time displays stability in potential, some of them in a high value while the other in a low value which can be attributed to the formation of an oxide film covering substrate surface. The coated samples with the group of epoxy coating have a lower potential along with the time test, while the silica group shows higher in potential with respect to time.

Keywords: electrostatic, hybrid coating, corrosion tests, silica sol gel

Procedia PDF Downloads 110
9464 Experimental Study of Impregnated Diamond Bit Wear During Sharpening

Authors: Rui Huang, Thomas Richard, Masood Mostofi

Abstract:

The lifetime of impregnated diamond bits and their drilling efficiency are in part governed by the bit wear conditions, not only the extent of the diamonds’ wear but also their exposure or protrusion out of the matrix bonding. As much as individual diamonds wear, the bonding matrix does also wear through two-body abrasion (direct matrix-rock contact) and three-body erosion (cuttings trapped in the space between rock and matrix). Although there is some work dedicated to the study of diamond bit wear, there is still a lack of understanding on how matrix erosion and diamond exposure relate to the bit drilling response and drilling efficiency, as well as no literature on the process that governs bit sharpening a procedure commonly implemented by drillers when the extent of diamond polishing yield extremely low rate of penetration. The aim of this research is (i) to derive a correlation between the wear state of the bit and the drilling performance but also (ii) to gain a better understanding of the process associated with tool sharpening. The research effort combines specific drilling experiments and precise mapping of the tool-cutting face (impregnated diamond bits and segments). Bit wear is produced by drilling through a rock sample at a fixed rate of penetration for a given period of time. Before and after each wear test, the bit drilling response and thus efficiency is mapped out using a tailored design experimental protocol. After each drilling test, the bit or segment cutting face is scanned with an optical microscope. The test results show that, under the fixed rate of penetration, diamond exposure increases with drilling distance but at a decreasing rate, up to a threshold exposure that corresponds to the optimum drilling condition for this feed rate. The data further shows that the threshold exposure scale with the rate of penetration up to a point where exposure reaches a maximum beyond which no more matrix can be eroded under normal drilling conditions. The second phase of this research focuses on the wear process referred as bit sharpening. Drillers rely on different approaches (increase feed rate or decrease flow rate) with the aim of tearing worn diamonds away from the bit matrix, wearing out some of the matrix, and thus exposing fresh sharp diamonds and recovering a higher rate of penetration. Although a common procedure, there is no rigorous methodology to sharpen the bit and avoid excessive wear or bit damage. This paper aims to gain some insight into the mechanisms that accompany bit sharpening by carefully tracking diamond fracturing, matrix wear, and erosion and how they relate to drilling parameters recorded while sharpening the tool. The results show that there exist optimal conditions (operating parameters and duration of the procedure) for sharpening that minimize overall bit wear and that the extent of bit sharpening can be monitored in real-time.

Keywords: bit sharpening, diamond exposure, drilling response, impregnated diamond bit, matrix erosion, wear rate

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9463 A Transfer Function Representation of Thermo-Acoustic Dynamics for Combustors

Authors: Myunggon Yoon, Jung-Ho Moon

Abstract:

In this paper, we present a transfer function representation of a general one-dimensional combustor. The input of the transfer function is a heat rate perturbation of a burner and the output is a flow velocity perturbation at the burner. This paper considers a general combustor model composed of multiple cans with different cross sectional areas, along with a non-zero flow rate.

Keywords: combustor, dynamics, thermoacoustics, transfer function

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9462 The Impact of Temperature on the Threshold Capillary Pressure of Fine-Grained Shales

Authors: Talal Al-Bazali, S. Mohammad

Abstract:

The threshold capillary pressure of shale caprocks is an important parameter in CO₂ storage modeling. A correct estimation of the threshold capillary pressure is not only essential for CO₂ storage modeling but also important to assess the overall economical and environmental impact of the design process. A standard step by step approach has to be used to measure the threshold capillary pressure of shale and non-wetting fluids at different temperatures. The objective of this work is to assess the impact of high temperature on the threshold capillary pressure of four different shales as they interacted with four different oil based muds, air, CO₂, N₂, and methane. This study shows that the threshold capillary pressure of shale and non-wetting fluid is highly impacted by temperature. An empirical correlation for the dependence of threshold capillary pressure on temperature when different shales interacted with oil based muds and gasses has been developed. This correlation shows that the threshold capillary pressure decreases exponentially as the temperature increases. In this correlation, an experimental constant (α) appears, and this constant may depend on the properties of shale and non-wetting fluid. The value for α factor was found to be higher for gasses than for oil based muds. This is consistent with our intuition since the interfacial tension for gasses is higher than those for oil based muds. The author believes that measured threshold capillary pressure at ambient temperature is misleading and could yield higher values than those encountered at in situ conditions. Therefore one must correct for the impact of temperature when measuring threshold capillary pressure of shale at ambient temperature.

Keywords: capillary pressure, shale, temperature, thresshold

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9461 Experimental Investigation of Fluid Dynamic Effects on Crystallisation Scale Growth and Suppression in Agitation Tank

Authors: Prasanjit Das, M. M. K. Khan, M. G. Rasul, Jie Wu, I. Youn

Abstract:

Mineral scale formation is undoubtedly a more serious problem in the mineral industry than other process industries. To better understand scale growth and suppression, an experimental model is proposed in this study for supersaturated crystallised solutions commonly found in mineral process plants. In this experiment, surface crystallisation of potassium nitrate (KNO3) on the wall of the agitation tank and agitation effects on the scale growth and suppression are studied. The new quantitative scale suppression model predicts that at lower agitation speed, the scale growth rate is enhanced and at higher agitation speed, the scale suppression rate increases due to the increased flow erosion effect. A lab-scale agitation tank with and without baffles were used as a benchmark in this study. The fluid dynamic effects on scale growth and suppression in the agitation tank with three different size impellers (diameter 86, 114, 160 mm and model A310 with flow number 0.56) at various ranges of rotational speed (up to 700 rpm) and solution with different concentration (4.5, 4.75 and 5.25 mol/dm3) were investigated. For more elucidation, the effects of the different size of the impeller on wall surface scale growth and suppression rate as well as bottom settled scale accumulation rate are also discussed. Emphasis was placed on applications in the mineral industry, although results are also relevant to other industrial applications.

Keywords: agitation tank, crystallisation, impeller speed, scale

Procedia PDF Downloads 206
9460 The Effect of Electrical Discharge Plasma on Inactivation of Escherichia Coli MG 1655 in Pure Culture

Authors: Zoran Herceg, Višnja Stulić, Anet Režek Jambrak, Tomislava Vukušić

Abstract:

Electrical discharge plasma is a new non-thermal processing technique which is used for the inactivation of contaminating and hazardous microbes in liquids. Plasma is a source of different antimicrobial species including UV photons, charged particles, and reactive species such as superoxide, hydroxyl radicals, nitric oxide and ozone. Escherichia coli was studied as foodborne pathogen. The aim of this work was to examine inactivation effects of electrical discharge plasma treatment on the Escherichia coli MG 1655 in pure culture. Two types of plasma configuration and polarity were used. First configuration was with titanium wire as high voltage needle and another with medical stainless steel needle used to form bubbles in treated volume and titanium wire as high voltage needle. Model solution samples were inoculated with Escerichia coli MG 1655 and treated by electrical discharge plasma at treatment time of 5 and 10 min, and frequency of 60, 90 and 120 Hz. With the first configuration after 5 minutes of treatment at frequency of 120 Hz the inactivation rate was 1.3 log₁₀ reduction and after 10 minutes of treatment the inactivation rate was 3.0 log₁₀ reduction. At the frequency of 90 Hz after 10 minutes inactivation rate was 1.3 log₁₀ reduction. With the second configuration after 5 minutes of treatment at frequency of 120 Hz the inactivation rate was 1.2 log₁₀ reduction and after 10 minutes of treatment the inactivation rate was also 3.0 log₁₀ reduction. In this work it was also examined the formation of biofilm, nucleotide and protein leakage at 260/280 nm, before and after treatment and recuperation of treated samples. Further optimization of method is needed to understand mechanism of inactivation.

Keywords: electrical discharge plasma, escherichia coli MG 1655, inactivation, point-to-plate electrode configuration

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9459 ED Machining of Particulate Reinforced Metal Matrix Composites

Authors: Sarabjeet Singh Sidhu, Ajay Batish, Sanjeev Kumar

Abstract:

This paper reports the optimal process conditions for machining of three different types of metal matrix composites (MMCs): 65vol%SiC/A356.2; 10vol%SiC-5vol%quartz/Al and 30vol%SiC/A359 using PMEDM process. Metal removal rate (MRR), tool wear rate (TWR), surface roughness (SR) and surface integrity (SI) were evaluated after each trial and contributing process parameters were identified. The four responses were then collectively optimized using the technique for order preference by similarity to ideal solution (TOPSIS) and optimal process conditions were identified for each type of MMCS. The density of reinforced particles shields the matrix material from spark energy hence the high MRR and SR was observed with lowest reinforced particle. TWR was highest with Cu-Gr electrode due to disintegration of the weakly bonded particles in the composite electrode. Each workpiece was examined for surface integrity and ranked as per severity of surface defects observed and their rankings were used for arriving at the most optimal process settings for each workpiece.

Keywords: metal matrix composites (MMCS), metal removal rate (MRR), surface roughness (SR), surface integrity (SI), tool wear rate (TWR), technique for order preference by similarity to ideal solution (TOPSIS)

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9458 Investigation of Delivery of Triple Play Data in GE-PON Fiber to the Home Network

Authors: Ashima Anurag Sharma

Abstract:

Optical fiber based 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 research paper is targeted to show the simultaneous delivery of triple play service (data, voice, and video). The comparison between various data rates is presented. It is demonstrated that as we increase the data rate, number of users to be decreases due to increase in bit error rate.

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

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9457 The Expression of Lipoprotein Lipase Gene with Fat Accumulations and Serum Biochemical Levels in Betong (KU Line) and Broiler Chickens

Authors: W. Loongyai, N. Saengsawang, W. Danvilai, C. Kridtayopas, P. Sopannarath, C. Bunchasak

Abstract:

Betong chicken is a slow growing and a lean strain of chicken, while the rapid growth of broiler is accompanied by increased fat. We investigated the growth performance, fat accumulations, lipid serum biochemical levels and lipoprotein lipase (LPL) gene expression of female Betong (KU line) at the age of 4 and 6 weeks. A total of 80 female Betong chickens (KU line) and 80 female broiler chickens were reared under open system (each group had 4 replicates of 20 chicks per pen). The results showed that feed intake and average daily gain (ADG) of broiler chicken were significantly higher than Betong (KU line) (P < 0.01), while feed conversion ratio (FCR) of Betong (KU line) at week 6 were significantly lower than broiler chicken (P < 0.01) at 6 weeks. At 4 and 6 weeks, two birds per replicate were randomly selected and slaughtered. Carcass weight did not significantly differ between treatments; the percentage of abdominal fat and subcutaneous fat yield was higher in the broiler (P < 0.01) at 4 and 6 week. Total cholesterol and LDL level of broiler were higher than Betong (KU line) at 4 and 6 weeks (P < 0.05). Abdominal fat samples were collected for total RNA extraction. The cDNA was amplified using primers specific for LPL gene expression and analysed using real-time PCR. The results showed that the expression of LPL gene was not different when compared between Betong (KU line) and broiler chickens at the age of 4 and 6 weeks (P > 0.05). Our results indicated that broiler chickens had high growth rate and fat accumulation when compared with Betong (KU line) chickens, whereas LPL gene expression did not differ between breeds.

Keywords: lipoprotein lipase gene, Betong (KU line), broiler, abdominal fat, gene expression

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9456 Possible Involvement of DNA-methyltransferase and Histone Deacetylase in the Regulation of Virulence Potential of Acanthamoeba castellanii

Authors: Yi H. Wong, Li L. Chan, Chee O. Leong, Stephen Ambu, Joon W. Mak, Priyadashi S. Sahu

Abstract:

Background: Acanthamoeba is a free-living opportunistic protist which is ubiquitously distributed in the environment. Virulent Acanthamoeba can cause fatal encephalitis in immunocompromised patients and potential blinding keratitis in immunocompetent contact lens wearers. Approximately 24 species have been identified but only the A. castellanii, A. polyphaga and A. culbertsoni are commonly associated with human infections. Until to date, the precise molecular basis for Acanthamoeba pathogenesis remains unclear. Previous studies reported that Acanthamoeba virulence can be diminished through prolonged axenic culture but revived through serial mouse passages. As no clear explanation on this reversible pathogenesis is established, hereby, we postulate that the epigenetic regulators, DNA-methyltransferases (DNMT) and histone-deacetylases (HDAC), could possibly be involved in granting the virulence plasticity of Acanthamoeba spp. Methods: Four rounds of mouse passages were conducted to revive the virulence potential of the virulence-attenuated Acanthamoeba castellanii strain (ATCC 50492). Briefly, each mouse (n=6/group) was inoculated intraperitoneally with Acanthamoebae cells (2x 105 trophozoites/mouse) and incubated for 2 months. Acanthamoebae cells were isolated from infected mouse organs by culture method and subjected to subsequent mouse passage. In vitro cytopathic, encystment and gelatinolytic assays were conducted to evaluate the virulence characteristics of Acanthamoebae isolates for each passage. PCR primers which targeted on the 2 members (DNMT1 and DNMT2) and 5 members (HDAC1 to 5) of the DNMT and HDAC gene families respectively were custom designed. Quantitative real-time PCR (qPCR) was performed to detect and quantify the relative expression of the two gene families in each Acanthamoeba isolates. Beta-tubulin of A. castellanii (Genbank accession no: XP_004353728) was included as housekeeping gene for data normalisation. PCR mixtures were also analyzed by electrophoresis for amplicons detection. All statistical analyses were performed using the paired one-tailed Student’s t test. Results: Our pathogenicity tests showed that the virulence-reactivated Acanthamoeba had a higher degree of cytopathic effect on vero cells, a better resistance to encystment challenge and a higher gelatinolytic activity which was catalysed by serine protease. qPCR assay showed that DNMT1 expression was significantly higher in the virulence-reactivated compared to the virulence-attenuated Acanthamoeba strain (p ≤ 0.01). The specificity of primers which targeted on DNMT1 was confirmed by sequence analysis of PCR amplicons, which showed a 97% similarity to the published DNA-methyltransferase gene of A. castellanii (GenBank accession no: XM_004332804.1). Out of the five primer pairs which targeted on the HDAC family genes, only HDAC4 expression was significantly difference between the two variant strains. In contrast to DNMT1, HDAC4 expression was much higher in the virulence-attenuated Acanthamoeba strain. Conclusion: Our mouse passages had successfully restored the virulence of the attenuated strain. Our findings suggested that DNA-methyltransferase (DNMT1) and histone deacetylase (HDAC4) expressions are associated with virulence potential of Acanthamoeba spp.

Keywords: acanthamoeba, DNA-methyltransferase, histone deacetylase, virulence-associated proteins

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9455 Evaluation of Corrosion Property of Aluminium-Zirconium Dioxide (AlZrO2) Nanocomposites

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

Abstract:

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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9454 Experimental Uniaxial Tensile Characterization of One-Dimensional Nickel Nanowires

Authors: Ram Mohan, Mahendran Samykano, Shyam Aravamudhan

Abstract:

Metallic nanowires with sub-micron and hundreds of nanometer diameter have a diversity of applications in nano/micro-electromechanical systems (NEMS/MEMS). Characterizing the mechanical properties of such sub-micron and nano-scale metallic nanowires are tedious; require sophisticated and careful experimentation to be performed within high-powered microscopy systems (scanning electron microscope (SEM), atomic force microscope (AFM)). Also, needed are nanoscale devices for placing the nanowires; loading them with the intended conditions; obtaining the data for load–deflection during the deformation within the high-powered microscopy environment poses significant challenges. Even picking the grown nanowires and placing them correctly within a nanoscale loading device is not an easy task. Mechanical characterizations through experimental methods for such nanowires are still very limited. Various techniques at different levels of fidelity, resolution, and induced errors have been attempted by material science and nanomaterial researchers. The methods for determining the load, deflection within the nanoscale devices also pose a significant problem. The state of the art is thus still at its infancy. All these factors result and is seen in the wide differences in the characterization curves and the reported properties in the current literature. In this paper, we discuss and present our experimental method, results, and discussions of uniaxial tensile loading and the development of subsequent stress–strain characteristics curves for Nickel nanowires. Nickel nanowires in the diameter range of 220–270 nm were obtained in our laboratory via an electrodeposition method, which is a solution based, template method followed in our present work for growing 1-D Nickel nanowires. Process variables such as the presence of magnetic field, its intensity; and varying electrical current density during the electrodeposition process were found to influence the morphological and physical characteristics including crystal orientation, size of the grown nanowires1. To further understand the correlation and influence of electrodeposition process variables, associated formed structural features of our grown Nickel nanowires to their mechanical properties, careful experiments within scanning electron microscope (SEM) were conducted. Details of the uniaxial tensile characterization, testing methodology, nanoscale testing device, load–deflection characteristics, microscopy images of failure progression, and the subsequent stress–strain curves are discussed and presented.

Keywords: uniaxial tensile characterization, nanowires, electrodeposition, stress-strain, nickel

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9453 Determinant Factor Analysis of Foreign Direct Investment in Asean-6 Countries Period 2004-2012

Authors: Eleonora Sofilda, Ria Amalia, Muhammad Zilal Hamzah

Abstract:

Foreign direct investment is one of the sources of financing or capital that important for a country, especially for developing countries. This investment also provides a great contribution to development through the transfer of assets, management improving, and transfer of technology in enhancing the economy of a country. In the other side currently in ASEAN countries emerge the interesting phenomenon where some big producers are re-locate their basic production among those countries. This research is aimed to analyze the factors that affect capital inflows of foreign direct investment into the 6 ASEAN countries (Indonesia, Malaysia, Singapore, Thailand, Philippines, and Vietnam) in period 2004-2012. This study uses panel data analysis to determine the factors that affect of foreign direct investment in 6 ASEAN. The factors that affect of foreign direct investment (FDI) are the gross domestic product (GDP), global competitiveness (GCI), interest rate, exchange rate and trade openness (TO). Result of panel data analysis show that three independent variables (GCI, GDP, and TO) have a significant effect to the FDI in 6 ASEAN Countries.

Keywords: foreign direct investment, the gross domestic product, global competitiveness, interest rate, exchange rate, trade openness, panel data analysis

Procedia PDF Downloads 455
9452 Effect of Pulsed Electrical Field on the Mechanical Properties of Raw, Blanched and Fried Potato Strips

Authors: Maria Botero-Uribe, Melissa Fitzgerald, Robert Gilbert, Kim Bryceson, Jocelyn Midgley

Abstract:

French fry manufacturing involves a series of processes in which structural properties of potatoes are modified to produce crispy french fries which consumers enjoy. In addition to the traditional french fry manufacturing process, the industry is applying a relatively new process called pulsed electrical field (PEF) to the whole potatoes. There is a wealth of information on the technical treatment conditions of PEF, however, there is a lack of information about its effect on the structural properties that affect texture and its synergistic interactions with the other manufacturing steps of french fry production. The effect of PEF on starch gelatinisation properties of Russet Burbank potato was measured using a Differential Scanning Calorimeter. Cation content (K+, Ca2+ and Mg2+) was determined by inductively coupled plasma optical emission spectrophotometry. Firmness, and toughness of raw and blanched potatoes were determined in an uniaxial compression test. Moisture content was determined in a vacuum oven and oil content was measured using the soxhlet system with hexane. The final texture of the french fries – crispness - was determined using a three bend point test. Triangle tests were conducted to determine if consumers were able to perceive sensory differences between French fries that were PEF treated and those without treatment. The concentration of K+, Ca2+ and Mg2+ decreased significantly in the raw potatoes after the PEF treatment. The PEF treatment significantly increased modulus of elasticity, compression strain, compression force and toughness in the raw potato. The PEF-treated raw potato were firmer and stiffer, and its structure integrity held together longer, resisted higher force before fracture and stretched further than the untreated ones. The strain stress relationship exhibited by the PEF-treated raw potato could be due to an increase in the permeability of the plasmalema and tonoplasm allowing Ca2+ and Mg2+ cations to reach the cell wall and middle lamella, and be available for cross linking with the pectin molecule. The PEF-treated raw potato exhibited a slightly higher onset gelatinisation temperatures, similar peak temperatures and lower gelatinisation ranges than the untreated raw potatoes. The final moisture content of the french fries was not significantly affected by the PEF treatment. Oil content in the PEF- treated potatoes was lower than the untreated french fries, however, not statistically significant at 5 %. The PEF treatment did not have an overall significant effect on french fry crispness (modulus of elasticity), flexure stress or strain. The triangle tests show that most consumers could not detect a difference between French fries that received a PEF treatment from those that did not.

Keywords: french fries, mechanical properties, PEF, potatoes

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9451 Biogas Production from University Canteen Waste: Effect of Organic Loading Rate and Retention Time

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

Abstract:

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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9450 Investigation of Delivery of Triple Play Services

Authors: Paramjit Mahey, Monica Sharma, Jasbinder Singh

Abstract:

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

Procedia PDF Downloads 530
9449 A Construction Management Tool: Determining a Project Schedule Typical Behaviors Using Cluster Analysis

Authors: Natalia Rudeli, Elisabeth Viles, Adrian Santilli

Abstract:

Delays in the construction industry are a global phenomenon. Many construction projects experience extensive delays exceeding the initially estimated completion time. The main purpose of this study is to identify construction projects typical behaviors in order to develop a prognosis and management tool. Being able to know a construction projects schedule tendency will enable evidence-based decision-making to allow resolutions to be made before delays occur. This study presents an innovative approach that uses Cluster Analysis Method to support predictions during Earned Value Analyses. A clustering analysis was used to predict future scheduling, Earned Value Management (EVM), and Earned Schedule (ES) principal Indexes behaviors in construction projects. The analysis was made using a database with 90 different construction projects. It was validated with additional data extracted from literature and with another 15 contrasting projects. For all projects, planned and executed schedules were collected and the EVM and ES principal indexes were calculated. A complete linkage classification method was used. In this way, the cluster analysis made considers that the distance (or similarity) between two clusters must be measured by its most disparate elements, i.e. that the distance is given by the maximum span among its components. Finally, through the use of EVM and ES Indexes and Tukey and Fisher Pairwise Comparisons, the statistical dissimilarity was verified and four clusters were obtained. It can be said that construction projects show an average delay of 35% of its planned completion time. Furthermore, four typical behaviors were found and for each of the obtained clusters, the interim milestones and the necessary rhythms of construction were identified. In general, detected typical behaviors are: (1) Projects that perform a 5% of work advance in the first two tenths and maintain a constant rhythm until completion (greater than 10% for each remaining tenth), being able to finish on the initially estimated time. (2) Projects that start with an adequate construction rate but suffer minor delays culminating with a total delay of almost 27% of the planned time. (3) Projects which start with a performance below the planned rate and end up with an average delay of 64%, and (4) projects that begin with a poor performance, suffer great delays and end up with an average delay of a 120% of the planned completion time. The obtained clusters compose a tool to identify the behavior of new construction projects by comparing their current work performance to the validated database, thus allowing the correction of initial estimations towards more accurate completion schedules.

Keywords: cluster analysis, construction management, earned value, schedule

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9448 Fisheries Education in Karnataka: Trends, Current Status, Performance and Prospects

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

Abstract:

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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9447 The Use of Biofeedback to Increase Resilience and Mental Health of Supersonic Pilots

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

Abstract:

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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9446 Effect of Impact Angle on Erosive Abrasive Wear of Ductile and Brittle Materials

Authors: Ergin Kosa, Ali Göksenli

Abstract:

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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9445 Effect of Welding Parameters on Penetration and Bead Width for Variable Plate Thickness in Submerged Arc Welding

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

Abstract:

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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9444 The Application of Whole-Cell Luminescent Biosensors for Assessing Bactericidal Properties of Medicinal Plants

Authors: Yuliya Y. Gavrichenko

Abstract:

Background and Aims: The increasing bacterial resistance to almost all the available antibiotics has encouraged scientists to search for alternative sources of antibacterial agents. Nowadays, it is known that many plant secondary metabolites have diverse biological activity. These compounds can be potentially active against human bacterial and viral infections. Extended research has been carried out to explore the use of the luminescent bacterial test as a rapid, accurate and inexpensive method to assess the antibacterial properties and to predict the biological activity spectra for plant origin substances. Method: Botanical material of fifteen species was collected from their natural and cultural habitats on the Crimean peninsula. The aqueous extracts of following plants were tested: Robinia pseudoacacia L., Sideritis comosa, Cotinus coggygria Scop., Thymus serpyllum L., Juglans regia L., Securigera varia L., Achillea millefolium L., Phlomis taurica, Corylus avellana L., Sambucus nigra L., Helichrysum arenarium L., Glycyrrhiza glabra L., Elytrigia repens L., Echium vulgare L., Conium maculatum L. The test was carried out using luminous strains of marine bacteria Photobacterium leiognathi, which was isolated from the Sea of Azov as well as four Escherichia coli MG1655 recombinant strains harbouring Vibrio fischeri luxCDABE genes. Results: The bactericidal capacity of plant extracts showed significant differences in the study. Cotinus coggygria, Phlomis taurica, Juglans regia L. proved to be the most toxic to P. leiognathi. (EC50 = 0.33 g dried plant/l). Glycyrrhiza glabra L., Robinia pseudoacacia L., Sideritis comosa and Helichrysum arenarium L. had moderate inhibitory effects (EC50 = 3.3 g dried plant/l). The rest of the aqueous extracts have decreased the luminescence of no more than 50% at the lowest concentration (16.5 g dried plant/l). Antibacterial activity of herbal extracts against constitutively luminescent E. coli MG1655 (pXen7-lux) strain was observed at approximately the same level as for P. leiognathi. Cotinus coggygria and Conium maculatum L. extracts have increased light emission in the mutant E. coli MG1655 (pFabA-lux) strain which is associated with cell membranes damage. Sideritis comosa, Phlomis taurica, Juglans regia induced SOS response in E. coli (pColD-lux) strain. Glycyrrhiza glabra L. induced protein damage response in E. coli MG1655 (pIbpA-lux) strain. Conclusion: The received results have shown that the plants’ extracts had nonspecific antimicrobial effects against both E. coli (pXen7-lux) and P. leiognathi biosensors. Mutagenic, cytotoxic and protein damage effects have been observed. In general, the bioluminescent inhibition test result correlated with the traditional use of screened plants. It leads to the following conclusion that whole-cell luminescent biosensors could be the indicator of overall plants antibacterial capacity. The results of the investigation have shown a possibility of bioluminescent method in medicine and pharmacy as an approach to research the antibacterial properties of medicinal plants.

Keywords: antibacterial property, bioluminescence, medicinal plants, whole-cell biosensors

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9443 Autophagy in the Midgut Epithelium of Spodoptera exigua Hübner (Lepidoptera: Noctuidae) Larvae Exposed to Various Cadmium Concentration - 6-Generational Exposure

Authors: Magdalena Maria Rost-Roszkowska, Alina Chachulska-Żymełka, Monika Tarnawska, Maria Augustyniak, Alina Kafel, Agnieszka Babczyńska

Abstract:

Autophagy is a form of cell remodeling in which an internalization of organelles into vacuoles that are called autophagosomes occur. Autophagosomes are the targets of lysosomes, thus causing digestion of cytoplasmic components. Eventually, it can lead to the death of the entire cell. However, in response to several stress factors, e.g., starvation, heavy metals (e.g., cadmium) autophagy can also act as a pro-survival factor, protecting the cell against its death. The main aim of our studies was to check if the process of autophagy, which could appear in the midgut epithelium after Cd treatment, can be fixed during the following generations of insects. As a model animal, we chose the beet armyworm Spodoptera exigua Hübner (Lepidoptera: Noctuidae), a well-known polyphagous pest of many vegetable crops. We analyzed specimens at final larval stage (5th larval stage), due to its hyperfagy, resulting in great amount of cadmium assimilate. The culture consisted of two strains: a control strain (K) fed a standard diet, and a cadmium strain (Cd), fed on standard diet supplemented with cadmium (44 mg Cd per kg of dry weight of food) for 146 generations, both strains. In addition, the control insects were transferred to the Cd supplemented diet (5 mg Cd per kg of dry weight of food, 10 mg Cd per kg of dry weight of food, 20 mg Cd per kg of dry weight of food, 44 mg Cd per kg of dry weight of food). Therefore, we obtained Cd1, Cd2, Cd3 and KCd experimental groups. Autophagy has been examined using transmission electron microscope. During this process, degenerated organelles were surrounded by a membranous phagophore and enclosed in an autophagosome. Eventually, after the autophagosome fused with a lysosome, an autolysosome was formed and the process of the digestion of organelles began. During the 1st year of the experiment, we analyzed specimens of 6 generations in all the lines. The intensity of autophagy depends significantly on the generation, tissue and cadmium concentration in the insect rearing medium. In the Ist, IInd, IIIrd, IVth, Vth and VIth generation the intensity of autophagy in the midguts from cadmium-exposed strains decreased gradually according to the following order of strains: Cd1, Cd2, Cd3 and KCd. The higher amount of cells with autophagy was observed in Cd1 and Cd2. However, it was still higher than the percentage of cells with autophagy in the same tissues of the insects from the control and multigenerational cadmium strain. This may indicate that during 6-generational exposure to various Cd concentration, a preserved tolerance to cadmium was not maintained. The study has been financed by the National Science Centre Poland, grant no 2016/21/B/NZ8/00831.

Keywords: autophagy, cell death, digestive system, ultrastructure

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9442 Energy Efficiency Analysis of Electrical Submersible Pump on Mature Oil Field Offshore Java Sea

Authors: Marda Vidrianto, Tania Surya Utami

Abstract:

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

Procedia PDF Downloads 328
9441 Phosphorus Recovery Optimization in Microbial Fuel Cell

Authors: Abdullah Almatouq

Abstract:

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

Procedia PDF Downloads 144
9440 Magnetohydrodynamic (MHD) Effects on Micropolar-Newtonian Fluid Flow through a Composite Porous Channel

Authors: Satya Deo, Deepak Kumar Maurya

Abstract:

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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9439 Prediction Factor of Recurrence Supraventricular Tachycardia After Adenosine Treatment in the Emergency Department

Authors: Chaiyaporn Yuksen

Abstract:

Backgroud: Supraventricular tachycardia (SVT) is an abnormally fast atrial tachycardia characterized by narrow (≤ 120 ms) and constant QRS. Adenosine was the drug of choice; the first dose was 6 mg. It can be repeated with the second and third doses of 12 mg, with greater than 90% success. The study found that patients observed at 4 hours after normal sinus rhythm was no recurrence within 24 hours. The objective of this study was to investigate the factors that influence the recurrence of SVT after adenosine in the emergency department (ED). Method: The study was conducted retrospectively exploratory model, prognostic study at the Emergency Department (ED) in Faculty of Medicine, Ramathibodi Hospital, a university-affiliated super tertiary care hospital in Bangkok, Thailand. The study was conducted for ten years period between 2010 and 2020. The inclusion criteria were age > 15 years, visiting the ED with SVT, and treating with adenosine. Those patients were recorded with the recurrence SVT in ED. The multivariable logistic regression model developed the predictive model and prediction score for recurrence PSVT. Result: 264 patients met the study criteria. Of those, 24 patients (10%) had recurrence PSVT. Five independent factors were predictive of recurrence PSVT. There was age>65 years, heart rate (after adenosine) > 100 per min, structural heart disease, and dose of adenosine. The clinical risk score to predict recurrence PSVT is developed accuracy 74.41%. The score of >6 had the likelihood ratio of recurrence PSVT by 5.71 times Conclusion: The clinical predictive score of > 6 was associated with recurrence PSVT in ED.

Keywords: clinical prediction score, SVT, recurrence, emergency department

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9438 The Charge Exchange and Mixture Formation Model in the ASz-62IR Radial Aircraft Engine

Authors: Pawel Magryta, Tytus Tulwin, Paweł Karpiński

Abstract:

The ASz62IR engine is a radial aircraft engine with 9 cylinders. This object is produced by the Polish company WSK "PZL-KALISZ" S.A. This is engine is currently being developed by the above company and Lublin University of Technology. In order to provide an effective work of the technological development of this unit it was decided to made the simulation model. The model of ASz-62IR was developed with AVL BOOST software which is a tool dedicated to the one-dimensional modeling of internal combustion engines. This model can be used to calculate parameters of an air and fuel flow in an intake system including charging devices as well as combustion and exhaust flow to the environment. The main purpose of this model is the analysis of the charge exchange and mixture formation in this engine. For this purpose, the model consists of elements such: as air inlet, throttle system, compressor connector, charging compressor, inlet pipes and injectors, outlet pipes, fuel injection and model of fuel mixing and evaporation. The model of charge exchange and mixture formation was based on the model of mass flow rate in intake and exhaust pipes, and also on the calculation of gas properties values like gas constant or thermal capacity. This model was based on the equations to describe isentropic flow. The energy equation to describe flow under steady conditions was transformed into the mass flow equation. In the model the flow coefficient μσ was used, that varies with the stroke/valve opening and was determined in a steady flow state. The geometry of the inlet channels and other key components was mapped with reference to the technical documentation of the engine and empirical measurements of the structure elements. The volume of elements on the charge flow path between the air inlet and the exhaust outlet was measured by the CAD mapping of the structure. Taken from the technical documentation, the original characteristics of the compressor engine was entered into the model. Additionally, the model uses a general model for the transport of chemical compounds of the mixture. There are 7 compounds used, i.e. fuel, O2, N2, CO2, H2O, CO, H2. A gasoline fuel of a calorific value of 43.5 MJ/kg and an air mass fraction for stoichiometric mixture of 14.5 were used. Indirect injection into the intake manifold is used in this model. The model assumes the following simplifications: the mixture is homogenous at the beginning of combustion, accordingly, mixture stoichiometric coefficient A/F remains constant during combustion, combusted and non-combusted charges show identical pressures and temperatures although their compositions change. As a result of the simulation studies based on the model described above, the basic parameters of combustion process, charge exchange, mixture formation in cylinders were obtained. The AVL Boost software is very useful for the piston engine performance simulations. This work has been financed by the Polish National Centre for Research and Development, INNOLOT, under Grant Agreement No. INNOLOT/I/1/NCBR/2013.

Keywords: aviation propulsion, AVL Boost, engine model, charge exchange, mixture formation

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9437 An Investigation of the Determinants of Discount Rate Manipulation in Swedish and Finnish Listed Companies

Authors: Fredrik Hartwig, Peter Lindberg

Abstract:

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

Procedia PDF Downloads 116