Search results for: financial ratio

Authors: Robert G. Nini

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The quality of road pavement is affected mostly by the type of sub-grade which is acting as road foundation. The roads degradation is related to many factors especially the climatic conditions, the quality, and the thickness of the base materials. The thickness of this layer depends on its California Bearing Ratio (CBR) test value which by its turn is highly affected by the quantity of water infiltrated under the road after heavy rain. The capacity of the base material to drain out its water is predominant factor because any change in moisture content causes change in sub-grade strength. This paper studies the effect of the soaking period of soil especially clay on its CBR value. For this reason, we collected many clayey samples in order to study the effect of the soaking period on its CBR value. On each soil, two groups of experiments were performed: main tests consisting of Proctor and CBR test from one side and from other side identification tests consisting of other tests such as Atterberg limits tests. Each soil sample was first subjected to Proctor test in order to find its optimum moisture content which will be used to perform the CBR test. Four CBR tests were performed on each soil with different soaking period. The first CBR was done without soaking the soil sample; the second one with two days soaking, the third one with four days soaking period and the last one was done under eight days soaking. By comparing the results of CBR tests performed with different soaking time, a more detailed understanding was given to the role of the water in reducing the CBR of soil. In fact, by extending the soaking period, the CBR was found to be reduced quickly the first two days and slower after. A precise reduction factor of the CBR in relation with soaking period was found at the end of this paper.

Keywords: California Bearing Ratio, clay, proctor test, soaking period, sub-grade

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Authors: Mohammed Sani Abdulai

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Public sector budgeting, all over the world, is underpinned by some universally accepted principles of sound budget management such as budget unity, universality, annuality, and a balanced budget. These traditional principles, though fundamental, had, in recent years, been augmented by the more modern principles of budgeting within fiscal objective, alignment with medium-term strategic plans as well as the observance of such related concepts as transparency, openness and accessibility. In this paper, we have endeavored to shed light, from literature and practice, on the meaning and purposes of such fundamental budgeting principles. We have also assessed the extent to which the Government of Ghana’s budget complies with the four traditional principles of budget unity, universality, annuality, and a balanced budget and the three out of the ten modern principles of budgetary governance of Organisation for Economic Co-operation and Development (OECD). We did so by using a qualitative method of review and analysis of existing documents and the performance assessment reports on Ghana’s Public Financial Management (PFM) measured using such frameworks as the Public Expenditure and Financial Accountability (PEFA), the Open Budget Survey (OBS) and its Index (OBI), the reports and action plans of Open Government Partnership (OGP) and the Global Initiative for Fiscal Transparency (GIFT). Other performance assessment reports that were relied on included, but not limited to, the Joint Evaluation Report of PFM in Ghana, 2001-2010, and the Joint Evaluation of Budget Support to Ghana, 2005-2015. We have, through this paper, brought to the fore the lessons that could be learned on how those budgetary principles undergird the Government of Ghana’s budget formulation, execution, accounting, control, and oversight. These lessons include, but are not limited to, the need for both scholars and practitioners in the PFM space to be aware of the impact of those principles on public sector budgeting.

Keywords: annulaity, balanced budget, budget unity, budgetary principles, OECD’s principles on budgetary governance, open budget index, public expenditure and financial accountability, universality

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Authors: Claire Maillet

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Insider fraud, including its various forms such as employee fraud or internal fraud, is a major financial crime threat whereby an employee defrauds (or attempts to defraud) their current, prospective or past employer. ‘Employee’ covers anyone employed by the company, including contractors, agency workers, directors and part time staff. Insider fraud is even more of a concern given the impacts of the Coronavirus pandemic and the cost-of-living crisis, which have generated multiple opportunities to commit insider fraud. Insider fraud is something that is not necessarily thought of as a significant financial crime; Without the face-to-face, ‘over the shoulder’ capabilities of staff being able to keep an eye on their employees, there is a heightened reliance on trust and transparency. With this, naturally, comes an increased risk of insider fraud. Given that the number of FinTechs is on the rise and there is a significant lack of empirically based solutions for reducing insider fraud, these are gaps in the research space that this thesis aims to fill. Finally, Kassem (2022) notes that “academic research plays a crucial role in raising awareness about fraud and researching effective methods for countering it”. Thus, this thesis may be used as an opportune tool to provide an extensive list of controls spanning detection, deterrence and prevention, that are recommended to be implemented to help combat the insider threat.

Keywords: insider fraud, internal fraud, pandemic, Covid-19

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Authors: Asaad Pireh

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The Zagros fold and thrust belt is one of the most active seismic zones of Iran where hosts many people and considerable oil and gas resources. The Zagros fold and thrust belt, based on its stratigraphy has been divided into three provinces. Mechanical stratigraphy of these provinces is different together. Statistical analyses all of earthquakes which has happened in the Zagros fold and thrust belt from 1964 up to December 2014, shows that strong earthquakes have occurred within the southeastern part of these subdivisions which has a smaller ratio of incompetent to competent thickness and in the northwestern part of these subdivisions which has a greater ratio of incompetent to competent thickness has occurred the weakest earthquakes. The southeastern part of the Zagros has a higher seismic risk and northwestern part of these fold belt have a lower seismic risk.

Keywords: earthquake, mechanical stratigraphy, seismic risk, Zagros

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Authors: Ehsan Atefi, Michael Grigware

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Respiratory failure secondary to surfactant deficiency resulting from respiratory distress syndrome is considered one major cause of morbidity in preterm infants. Surfactant replacement treatment (SRT) is considered an effective treatment for this disease. Here, we introduce an AI-mediated approach for estimating the distribution of surfactant in the lung airway of a newborn infant during SRT. Our approach implements machine learning to precisely estimate the splitting ratio of a liquid drop during bifurcation at different injection velocities and patient orientations. This technique can be used to calculate the surfactant residue remaining on the airway wall during the surfactant injection process. Our model works by minimizing the pressure drop difference between the two airway branches at each generation, subject to mass and momentum conservation. Our platform can be used to generate feedback for immediately adjusting the velocity of injection and patient orientation during SRT.

Keywords: respiratory failure, surfactant deficiency, surfactant replacement, machine learning

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Authors: Milad Zoghi, M. Zahangir Kabir

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Performance of armchair graphene nanoribbon (AGNR) resonant tunneling diodes (RTD) alter if they go under strain. This may happen due to either using stretchable substrates or real working conditions such as heat generation. Therefore, it is informative to understand how mechanical deformations such as uniaxial strain can impact the performance of AGNR RTDs. In this paper, two platforms of AGNR RTD consist of width-modified AGNR RTD and electric-field modified AGNR RTD are subjected to both compressive and tensile uniaxial strain ranging from -2% to +2%. It is found that characteristics of AGNR RTD markedly change under both compressive and tensile strain. In particular, peak to valley ratio (PVR) can be totally disappeared upon strong enough strain deformation. Numerical tight binding (TB) coupled with Non-Equilibrium Green's Function (NEGF) is derived for this study to calculate corresponding Hamiltonian matrices and transport properties.

Keywords: armchair graphene nanoribbon, resonant tunneling diode, uniaxial strain, peak to valley ratio

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Authors: Nurcan Cetinkaya, Nadide Hulya Ozdemir

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The aim of the study was to investigate the effect of Saccharomyces cerevisiae (SC) live yeast culture on microbial protein supply to the small intestine in Kivircik male yearlings when fed with different ratio of forage and concentrate diets. Four Kivircik male yearlings with permanent rumen canula were used in the experiment. . The treatments were allocated to a 4x4 Latin square design. Diet I consisted of 70% alfalfa hay and 30% concentrate, Diet II consisted of 30% alfalfa hay and 70% concentrate, Diet I and II were supplemented with a SC. Daily urine was collected and stored at -20°C until analysis. Calorimetric methods were used for the determination of urinary allantoin and creatinin levels. The estimated microbial N supply to small intestine for Diets I, I+SC, II and II+SC were 2.51, 2.64, 2.95 and 3.43 g N/d respectively. Supplementation of Diets I and II with SC significantly affected the allantoin levels in µmol/W0. 75 (p<0.05). Mean creatinine values in µmol/W0. 75 and allantoin:creatinin ratios were not significantly different among diets. In conclusion, supplementation with SC live yeast culture had a significant effect on urinary allantoin excretion and microbial protein supply to small intestine in Kivircik yearlings fed with high concentrate Diet II (P<0.05). Hence urinary allantoin excretion may be used as a tool for estimating microbial protein supply in Kivircık yearlings. However, further studies are necessary to understand the metabolism of Saccharomyces cerevisiae live yeast culture with different forage: concentrate ratio in Kıvırcık Yearlings.

Keywords: allantoin, creatinin, Kivircik yearling, microbial nitrogen, Saccharomyces cerevisia

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Authors: H. Lee, J. Park

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In this present study, for the first time, we retrieved the Formaldehyde (HCHO) Vertical Column Density (HCHOVCD) using Pandora instruments in Seoul, a megacity in northeast Asia, for the period between 2012 and 2014 and investigated the temporal characteristics of HCHOVCD. HCHO Slant Column Density (HCHOSCD) was obtained using the Differential Optical Absorption Spectroscopy (DOAS) method. HCHOSCD was converted to HCHOVCD using geometric Air Mass Factor (AMFG) as Pandora is the direct-sun measurement. The HCHOVCDs is low at 12:00 Local Time (LT) and is high in the morning (10:00 LT) and late afternoon (16:00 LT) except for winter. The maximum (minimum) values of Pandora HCHOVCD are 2.68×1016 (1.63×10¹⁶), 3.19×10¹⁶ (2.23×10¹⁶), 2.00×10¹⁶ (1.26×10¹⁶), and 1.63×10¹⁶ (0.82×10¹⁶) molecules cm⁻² in spring, summer, autumn, and winter, respectively. In terms of seasonal variations, HCHOVCD was high in summer and low in winter which implies that photo-oxidation plays an important role in HCHO production in Seoul. In comparison with the Ozone Monitoring Instrument (OMI) measurements, the HCHOVCDs from the OMI are lower than those from Pandora. The correlation coefficient (R) between monthly HCHOVCDs values from Pandora and OMI is 0.61, with slop of 0.35. Furthermore, to understand HCHO mixing ratio within Planetary Boundary Layer (PBL) in Seoul, we converted Pandora HCHOVCDs to HCHO mixing ratio in the PBL using several meteorological input data from the Atmospheric InfraRed Sounder (AIRS). Seasonal HCHO mixing ratio in PBL converted from Pandora (OMI) HCHOVCDs are estimated to be 6.57 (5.17), 7.08 (6.68), 7.60 (4.70), and 5.00 (4.76) ppbv in spring, summer, autumn, and winter, respectively.

Keywords: formaldehyde, OMI, Pandora, remote sensing

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Authors: Amin Eslami, Jafar Bolouri Bazaz

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Excavation and retaining walls are of challenging issues in civil engineering. In this study, the behavior of one the important type of supporting systems called Contiguous Bored Pile (CBP) retaining wall is investigated using a physical model. Besides, a comparison is made between two modes of free end piles(soft bed) and fixed end piles (stiff bed). Also a back calculation of effective length (the real free length of pile) is done by measuring lateral deflection of piles in different stages of excavation in both a forementioned cases. Based on observed results, for the fixed end mode, the effective length to free length ratio (Leff/L0) is equal to unity in initial stages of excavation and less than 1 in its final stages in a decreasing manner. While this ratio for free end mode, remains constant during all stages of excavation and is always less than unity.

Keywords: contiguous bored pile wall, effective length, fixed end, free end, free length

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Authors: Pawan Kumar, Dhananjoy Shaw, Manoj Kumar Rathi

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Purpose of the study were to compare between (a) frequencies among the four quartiles of percentile norms of autonomic variables from power events and (b) frequencies among the four quartiles percentile norms of autonomic variables from aerobic events of Indian sportspersons withdrawn from competitive games and sports in regard to number of samples falling in each quartile. The study was conducted on 430 males of 30 to 35 years of age. Based on the nature of game/sports the retired sportspersons were classified into power events (throwers, judo players, wrestlers, short distance swimmers, cricket fast bowlers and power lifters) and aerobic events (long distance runners, long distance swimmers, water polo players). Date was collected using ECG polygraphs. Data were processed and extracted using frequency domain analysis and time domain analysis. Collected data were computed with frequency, percentage of each quartile and finally the frequencies were compared with the chi square analysis. The finding pertaining to norm reference comparison of frequencies among the four quartiles of Indian sportspersons withdrawn from competitive games and sports from (a) power events suggests that frequency distribution in four quartile namely Q1, Q2, Q3, and Q4 are significantly different at .05 level in regard to variables namely, SDNN, Total Power (Absolute Power), HF (Absolute Power), LF (Normalized Power), HF (Normalized Power), LF/HF ratio, deep breathing test, expiratory respiratory ratio, valsalva manoeuvre, hand grip test, cold pressor test and lying to standing test, whereas, insignificantly different at .05 level in regard to variables namely, SDSD, RMSSD, SDANN, NN50 Count, pNN50 Count, LF (Absolute Power) and 30: 15 Ratio (b) aerobic events suggests that frequency distribution in four quartile are significantly different at .05 level in regard to variables namely, SDNN, LF (Normalized Power), HF (Normalized Power), LF/HF ratio, deep breathing test, expiratory respiratory ratio, hand grip test, cold pressor test, lying to standing test and 30: 15 ratio, whereas, insignificantly different at .05 level in regard to variables namely, SDSD, RMSSD. SDANN, NN50 count, pNN50 count, Total Power (Absolute Power), LF(Absolute Power) HF(Absolute Power), and valsalva manoeuvre. The study concluded that comparison of frequencies among the four quartiles of Indian retired sportspersons from power events and aerobic events are different in four quartiles in regard to selected autonomic functions, hence the developed percentile norms are not homogenously distributed across the percentile scale; hence strengthen the percentage distribution towards normal distribution.

Keywords: power, aerobic, absolute power, normalized power

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Authors: Keith Dominic T. Li

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The soaring prices of residential properties in Hong Kong has become a social problem that even the middle class is having dif?iculties in purchasing homes. In making policies to curb the prices, it is important to determine the factors that contribute to the property in?lation. Many researches attribute this in?lation to macroeconomic factors especially the interest rate. However, it is important to remember that Hong Kong is under a Currency Board system which makes its interest rate exogenously determined. This research aims to show the signi?icance of the money supply on Hong Kong residential property prices in post-1997 Asian Financial Crisis period. Using money supply data, macroeconomic fundamentals, and demographic variables from 2000Q1 to 2013Q2, the factors contributed to residential property price in?lation are estimated to calculate the share of each explanatory variable in disparity. It is found that the Hong Kong property market is mainly driven by investment and that the in?lation on Hong Kong residential property prices can explained by the increase in the Hang Seng Index and in the money supply M2.

Keywords: real estate, Hong Kong, property market, monetary economics, monetary policy

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Authors: Nikhil V. Nayak

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In this paper, the influence of air cooling intake on the gas turbine performance is presented. A comparison among different cooling systems, i.e., evaporative and cooling coil, is performed. A computer simulation model for the employed systems is developed in order to evaluate the performance of the studied gas turbine unit, at Marka Power Station, Amman, Bangalore. The performance characteristics are examined for a set of actual operational parameters including ambient temperature, relative humidity, turbine inlet temperature, pressure ratio, etc. The obtained results showed that the evaporative cooling system is capable of boosting the power and enhancing the efficiency of the studied gas turbine unit in a way much cheaper than cooling coil system due to its high power consumption required to run the vapor-compression refrigeration unit. Nevertheless, it provides full control on the temperature inlet conditions regardless of the relative humidity ratio.

Keywords: power augmentation, temperature control, evaporative cooling, cooling coil, gas turbine

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Authors: S. F. Wong, S. S. Dol

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Automotive designers have been trying to use dimples to reduce drag in vehicles. In this work, a car model has been applied with dimple surface with a parameter called dimple ratio DR, the ratio between the depths of the half dimple over the print diameter of the dimple, has been introduced and numerically simulated via k-ε turbulence model to study the aerodynamics performance with the increasing depth of the dimples The Ahmed body car model with 25 degree slant angle is simulated with the DR of 0.05, 0.2, 0.3 0.4 and 0.5 at Reynolds number of 176387 based on the frontal area of the car model. The geometry of dimple changes the kinematics and dynamics of flow. Complex interaction between the turbulent fluctuating flow and the mean flow escalates the turbulence quantities. The maximum level of turbulent kinetic energy occurs at DR = 0.4. It can be concluded that the dimples have generated extra turbulence energy at the surface and as a result, the application of dimples manages to reduce the drag coefficient of the car model compared to the model with smooth surface.

Keywords: aerodynamics, boundary layer, dimple, drag, kinetic energy, turbulence

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Authors: Muhardiyan Erawan, Zaenal Mutaqin

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Balingara River is one of the rivers with the type Gravel-Bed in Indonesia. Gravel-Bed Rivers easily deformed in a relatively short time due to several variables, that are climate (rainfall), river discharge, topography, rock types, and land cover. To determine stream channel changes in Balingara River used Landsat 7 and 8 and analyzed planimetric or two dimensions. Parameters to determine changes in the stream channel are sinuosity ratio, Brice Index, the extent of erosion and deposition. Changes in stream channel associated with changes in land cover then analyze with a descriptive analysis of spatial and temporal. The location of a stream channel has a low gradient in the upstream, and middle watershed with the type of rock in the form of gravel is more easily changed than other locations. Changes in the area of erosion and deposition influence the land cover changes.

Keywords: Brice Index, erosion, deposition, gravel-bed, land cover change, sinuosity ratio, stream channel change

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Authors: A. Alkattib, M. Boumaza

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Steam reforming is industrially important as it is incorporated in several major chemical processes including the production of ammonia, methanol, hydrogen and ox alcohols. Due to the strongly endothermic nature of the process, a large amount of heat is supplied by fuel burning (commonly natural gas) in the furnace chamber. Reaction conversions, tube catalyst life, energy consumption and CO2 emission represent the principal factors affecting the performance of this unit and are directly influenced by the high operating temperatures and pressures. This study presents a simulation of the performance of the reforming of methane in a primary reformer, through a developed empirical relation which enables to investigate the effects of operating parameters such as the pressure, temperature, steam to carbon ratio on the production of hydrogen, as well as the fraction of non-converted methane. It appears from this analysis that the exit temperature Te, the operating pressure as well the steam to carbon ratio has an important effect on the reforming of methane.

Keywords: reforming, methane, performance, hydrogen, parameters

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Authors: Abdar Ali, Rizwan Ullah, Zahid Ullah

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This paper focuses on the study of DC-to-DC converters, which are suitable for low-voltage high-power applications. The output voltages generated by renewable energy sources such as photovoltaic arrays and fuel cell stacks are generally low and required to be increased to high voltage levels. Development of DC-to-DC converters, which provide high step-up voltage conversion ratios with high efficiencies and low voltage stresses is one of the main issues in the development of renewable energy systems. A procedure for three converters-conventional DC-to-DC converter, interleaved boost converter, and isolated flyback based converter, is illustrated for a given set of specifications. The selection among the converters for the given application is based on the voltage conversion ratio, efficiency, and voltage stresses.

Keywords: flyback converter, interleaved boost, photovoltaic array, fuel cell, switch stress, voltage conversion ratio, renewable energy

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Authors: Y. S. Lee, F. Malek, E. M. Cheng, W. W. Liu, F. H. Wee, M. N. Iqbal, Z. Liyana, B. S. Yew, F. S. Abdullah

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This paper presents the electromagnetic interference (EMI) shielding effectiveness of rice husk and carbon nanotubes (RHCNTs) composites in the X-band region (8.2-12.4 GHz). The difference weight ratio of carbon nanotubes (CNTs) were mix with the rice husk. The rectangular wave guide technique was used to measure the complex permittivity of the RHCNTs composites materials. The complex permittivity is represented in terms of both the real and imaginary parts of permittivity in X-band frequency. The conductivity of RHCNTs shows increasing when the ratio of CNTs mixture increases. The composites materials were simulated using Computer Simulation Technology (CST) Microwave Studio simulation software. The shielding effectiveness of RHCNTs and pure rice husk was compared. The highest EMI SE of 30 dB is obtained for RHCNTs composites of 10 wt % CNTs with 10 mm thick.

Keywords: EMI shielding effectiveness, carbon nanotube, composite materials wave guide, x-band

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Authors: Carlos Alfredo Camargo Vila, Fredy Augusto Avellaneda Vargas, Debora Alcida Nabarlatz

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Due to the current need to implement environmentally friendly technologies, the possibility of using renewable raw materials to produce bioproducts such as biofuels, or in this case, to produce biolubricant bases, from residual oils (tallow), originating has been studied of the bovine industry. Therefore, it is hypothesized that through the study and control of the operating variables involved in the reverse transesterification method, a biolubricant base with high performance is obtained on a laboratory scale using animal fats from the bovine industry as raw materials, as an alternative for material recovery and environmental benefit. To implement this process, esterification of the crude tallow oil must be carried out in the first instance, which allows the acidity index to be decreased ( > 1 mg KOH/g oil), this by means of an acid catalysis with sulfuric acid and methanol, molar ratio 7.5:1 methanol: tallow, 1.75% w/w catalyst at 60°C for 150 minutes. Once the conditioning has been completed, the biodiesel is continued to be obtained from the improved sebum, for which an experimental design for the transesterification method is implemented, thus evaluating the effects of the variables involved in the process such as the methanol molar ratio: improved sebum and catalyst percentage (KOH) over methyl ester content (% FAME). Finding that the highest percentage of FAME (92.5%) is given with a 7.5:1 methanol: improved tallow ratio and 0.75% catalyst at 60°C for 120 minutes. And although the% FAME of the biodiesel produced does not make it suitable for commercialization, it does ( > 90%) for its use as a raw material in obtaining biolubricant bases. Finally, once the biodiesel is obtained, an experimental design is carried out to obtain biolubricant bases using the reverse transesterification method, which allows the study of the effects of the biodiesel: TMP (Trimethylolpropane) molar ratio and the percentage of catalyst on viscosity and yield as response variables. As a result, a biolubricant base is obtained that meets the requirements of ISO VG (Classification for industrial lubricants according to ASTM D 2422) 32 (viscosity and viscosity index) for commercial lubricant bases, using a 4:1 biodiesel molar ratio: TMP and 0.51% catalyst at 120°C, at a pressure of 50 mbar for 180 minutes. It is necessary to highlight that the product obtained consists of two phases, a liquid and a solid one, being the first object of study, and leaving the classification and possible application of the second one incognito. Therefore, it is recommended to carry out studies of the greater depth that allows characterizing both phases, as well as improving the method of obtaining by optimizing the variables involved in the process and thus achieving superior results.

Keywords: biolubricant base, bovine tallow, renewable resources, reverse transesterification

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Authors: Intissar Farid

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Groundwater quality assessment is crucial for sustainable water use, especially in semi-arid regions like the Jeloula basin in Tunisia, where groundwater is essential for domestic and agricultural needs. The present research aims to characterize the suitability of groundwater for irrigational purposes by considering various parameters: total salt concentration as measured by Electrical Conductivity EC, relative proportions of Na⁺ as expressed by %Na and SAR, Kelly’s ratio, Permeability Index, Magnesium hazard and Residual Sodium chloride. Chemical data indicate that the percent sodium (%Na) in the study area ranged from 26.3 to 45.3%. According to the Wilcox diagram, the quality classification of irrigation water suggests that analyzed groundwaters are suitable for irrigation purposes. The SAR values vary between 2.1 and 5. Most of the groundwater samples plot in the Richards’C3S1 water class and indicate little danger from sodium content to soil and plant growth. The Kelly’s ratio of the analyzed samples ranged from 0.3 to 0.8. These values indicate that the waters are fit for agricultural purposes. Magnesium hazard (MH) values range from 27.5 to 52.6, with an average of 38.9 in the analyzed waters. Hence, the Mg²⁺ content of the groundwater from the shallow aquifer cannot cause any problem to the soil permeability. Permeability index (PI) values computed for the area ranged from 33.6 to 52.7%. The above result, therefore, suggests that most of the water samples fall within class I of the Doneen chart and can be categorized as good irrigation water. The groundwaters collected from the Jeloula shallow aquifer were found to be within the safe limits and thus suitable for irrigation purposes.

Keywords: Kelly's ratio, magnesium hazard, permeability index, residual sodium chloride

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Authors: Tiberiu Socaciu, Tudor Colomeischi, Eugenia Iancu

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Business failure affects in various proportions shareholders, managers, lenders (banks), suppliers, customers, the financial community, government and society as a whole. In the era in which we have telecommunications networks, exists an interdependence of markets, the effect of a failure of a company is relatively instant. To effectively manage risk exposure is thus require sophisticated support systems, supported by analytical tools to measure, monitor, manage and control operational risks that may arise. As we know, bankruptcy is a phenomenon that managers do not want no matter what stage of life is the company they direct / lead. In the analysis made by us, by the nature of economic models that are reviewed (Altman, Conan-Holder etc.), estimating the risk of bankruptcy of a company corresponds to some extent with its own business cycle tracing of the company. Various models for predicting bankruptcy take into account direct / indirect aspects such as market position, company growth trend, competition structure, characteristics and customer retention, organization and distribution, location etc. From the perspective of our research we will now review the economic models known in theory and practice for estimating the risk of bankruptcy; such models are based on indicators drawn from major accounting firms.

Keywords: Anglo-Saxon models, continental models, national models, statistical models

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Authors: Mahfoud Djebbar

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Stock dilution is a financial phenomenon resulting from the issue of additional shares by a company, or when holders convert their convertibles into new shares (capital increase). This issue and/or conversion enlarge the company’s share base that will result in marginal dilution (loss) for existing shareholders, and a benefit to new ones. Dilution issues have already been addressed in mainstream finance, particularly as far as information disclosure is concerned. However, in Islamic finance, stock dilution problems have not been deeply studied and the subject has not received sufficient attention from shariah-compatible firms, investors, and scholars. In this regard, this paper emphasises the forms, the effects of capital dilution on current shareholders as well as the ways and techniques of compensating them. And since the research in this field, in its Islamic perspective, is still in its infancy, the paper tries to analyse the phenomenon theoretically in detail using numerical examples, and expose some case studies of Shariah-compliant issuers of convertible Sukuk and how they compensate their existing shareholders. Finally, this study shows that the Sukuk issuers compensate old shareholders using the right of shuf’ah as a well known and practiced pre-emptive right in Islamic transactions centuries ago, as well as the ways conventional bond issuers use.

Keywords: compensating shareholders, convertible Sukuk, Islamic financial innovation, Shuf’ah

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Authors: Oluwole A. Solanke

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This article explores internal generation of revenues in higher education institutions. The research focuses on how polytechnic institutions in Nigeria generate other sources of revenues to augment government subventions and tuition fees. The study provides a qualitative case study and triangulation data on three polytechnics representing tertiary institution structure of federal, state and private ownership in Nigeria. The article argues that dependence on government subventions by the public polytechnics and tuition fees by private polytechnic would not provide funding adequacy for the activities of the institutions under study. Findings revealed that there are basically seven themes; guest houses; poly consult; part-time courses; tuition fees; capitation fees; ownership contribution; and printing and business centre by which the polytechnics generate additional sources of revenues in the management of the institutions. The research concludes that for the polytechnics to gain financial adequacy, entrepreneurial activities must be embarked upon vigorously by stakeholders of the polytechnics as this is the only way by which financial self-reliance can be achieved.

Keywords: entrepreneurial, government subventions, internal generation, polytechnics, revenues

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Authors: O. Anwar Beg, Armghan Zubair, Sireetorn Kuharat, Meisam Babaie

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In this work, motivated by rocket channel cooling applications, we describe recent CFD simulations of turbulent convective heat transfer in mini-channels at different aspect ratios. ANSYS FLUENT software has been employed with a mean average error of 5.97% relative to Forrest’s MIT cooling channel study (2014) at a Reynolds number of 50,443 with a Prandtl number of 3.01. This suggests that the simulation model created for turbulent flow was suitable to set as a foundation for the study of different aspect ratios in the channel. Multiple aspect ratios were also considered to understand the influence of high aspect ratios to analyse the best performing cooling channel, which was determined to be the highest aspect ratio channels. Hence, the approximate 28:1 aspect ratio provided the best characteristics to ensure effective cooling. A mesh convergence study was performed to assess the optimum mesh density to collect accurate results. Hence, for this study an element size of 0.05mm was used to generate 579,120 for proper turbulent flow simulation. Deploying a greater bias factor would increase the mesh density to the furthest edges of the channel which would prove to be useful if the focus of the study was just on a single side of the wall. Since a bulk temperature is involved with the calculations, it is essential to ensure a suitable bias factor is used to ensure the reliability of the results. Hence, in this study we have opted to use a bias factor of 5 to allow greater mesh density at both edges of the channel. However, the limitations on mesh density and hardware have curtailed the sophistication achievable for the turbulence characteristics. Also only linear rectangular channels were considered, i.e. curvature was ignored. Furthermore, we only considered conventional water coolant. From this CFD study the variation of aspect ratio provided a deeper appreciation of the effect of small to high aspect ratios with regard to cooling channels. Hence, when considering an application for the channel, the geometry of the aspect ratio must play a crucial role in optimizing cooling performance.

Keywords: rocket channel cooling, ANSYS FLUENT CFD, turbulence, convection heat transfer

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Authors: Kiza Rusati Pacifique, Ki-il Song

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The cement milk grout has been used for ground improvement. Due to the environmental issues related to cement, the reduction of cement usage is requesting. In this study, inorganic binder is introduced to reduce the use of cement contents for ground improvement. To evaluate transient electrical and mechanical properties of sand-cement-inorganic binder mixture, two non-destructive testing (NDT) methods, Electrical Resistivity (ER) and Free Free Resonant Column (FFRC) tests were adopted in addition to unconfined compressive strength test. Electrical resistivity, longitudinal wave velocity and damping ratio of sand-cement admixture samples improved with addition of inorganic binders were measured. Experimental tests were performed considering four different mixing ratios and three different cement contents depending on the curing time. Results show that mixing ratio and curing time have considerable effects on electrical and mechanical properties of mixture. Unconfined compressive strength (UCS) decreases as the cement content decreases. However, sufficient grout strength can be obtained with increase of content of inorganic binder. From the results, it is found that the inorganic binder can be used to enhance the mechanical properties of mixture and reduce the cement content. It is expected that data and trends proposed in this study can be used as reference in predicting grouting quality in the field.

Keywords: damping ratio, electrical resistivity, ground improvement, inorganic binder, longitudinal wave velocity, unconfined compression strength

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Authors: Said Boukais, Ali Kezmane, Kahil Amar, Mohand Hamizi, Hannachi Neceur Eddine

Abstract:

This paper presents an analytical study on the behavior of rectangular reinforced concrete walls with an aspect ratio between one and tow. Several experiments on such walls have been selected to be studied. Database from various experiments were collected and nominal wall strengths have been calculated using formulas, such as those of the ACI (American), NZS (New Zealand), Mexican (NTCC), and Wood equation for shear and strain compatibility analysis for flexure. Subsequently, nominal ultimate wall strengths from the formulas were compared with the ultimate wall strengths from the database. These formulas vary substantially in functional form and do not account for all variables that affect the response of walls. There is substantial scatter in the predicted values of ultimate strength. New semi empirical equation are developed using data from tests of 46 walls with the objective of improving the prediction of ultimate strength of walls with the most possible accuracy and for all failure modes.

Keywords: prediction, ultimate strength, reinforced concrete walls, walls, rectangular walls

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Authors: Sopida Vacharasukpo, Sudarat Khwan-On

Abstract:

This paper proposes a high step-up DC-DC converter topology for renewable energy system applications. The proposed converter employs only a single power switch instead of using several switches. Compared to the conventional DC-DC step-up converters the higher voltage gain with small output ripples can be achieved by using the proposed high step-up DC-DC converter topology. It can step up the low input voltage (20-50Vdc) generated from the photovoltaic modules to the high output voltage level approximately 600Vdc in order to supply the three-phase inverter fed the three-phase motor drive. In this paper, the operating principle of the proposed converter topology and its control strategy under the continuous conduction mode (CCM) are described. Finally, simulation results are shown to demonstrate the effectiveness of the proposed high step-up DC-DC converter with its control strategy to increase the voltage step-up conversion ratio.

Keywords: DC-DC converter, high step-up ratio, renewable energy, single switch

Procedia PDF Downloads 1193

Authors: Fereshteh Darash

Abstract:

Reflective tax management corresponds to the Agency Theory since it determines the motivation of managers for tax management actions and short-term and long-term consequences. Therefore, selection of tax strategy contributes to the tax and financial position of the firm in the future. The aim of the present research is to evaluate the effect of tax management components on risk-taking of firms listed in Tehran stock exchange by using regression analysis method. Results show that tax effective rate, tax risk and tax planning have no significant effect on the firm's future risk. Results suggest that stakeholders assess the effective tax rate and delay in tax payment in line with their benefits. They tend to accept the higher risk cost for reduction of tax payments and benefits of higher liquidity in current period. Hence, effective tax rate and tax risk have no significant effect on future risk of the firm. Moreover, tax planning yields no information regarding the predictability of the future profits and as a result, it has no significant effect on the future risk of the firm since specific goals of financial reporting are in priority for the stakeholders and regardless of the firm’s data analysis, they take investment decisions and they less intend to purchase the stocks in a rational manner.

Keywords: tax management, tax effective rate, tax risk, tax planning, firm risk

Procedia PDF Downloads 136

Authors: M. Rizwan, S. Ahmad, U. Farooq, U. Mahmood, S. U. Rehman, P. Akhtar

Abstract:

This experiment was conducted to investigate the effect of supplementation of herbal and mineral mixture on growth performance of boilers. One hundred and eighty birds were randomly distributed into 6 experimental units of 3 replicates (10 birds/replicate) as: negative control (basal diet), positive control (Lincomycin at the rate of 5g/bag), commercially available herbal-mineral product FitFat™ at the rate of 150g/bag and 200g/bag, and herbal-mineral mixture at the rate of 150g/bag and herbal-mineral mixture at the rate of 300g/bag. The data regarding weekly feed intake, body weight gain and feed conversion ratio were recorded, and fecal samples were collected at the end of starter and finisher phase for nutrient digestibility trial. The results of body weight gain showed significant (P < 0.05) differences in 3rd week of age (506.90g), also, feed intake showed significant (P < 0.05) results in 1st (297.22g), 3rd (936.7g) and 4th (967.8g) week and feed conversion ratio indicated significant (P < 0.05) variations in 1st (1.14) and 3rd (1.74) week of age. The starter phase indicated significant (P < 0.05) differences among all treatments groups in body weight gain (902.2g), feed intake (1843.9g) and feed conversion ratio (1.78). In case of nutrient digestibility trial, results showed significant (P < 0.05) values of dry matter, crude protein, and crude fat in starter phase as 77.74%, 69.37%, and 61.18% respectively and 77.65%, 68.79% and 61.03% respectively, in finisher phase. Based on overall results, it was concluded that the dietary inclusion of combination of herbs and mineral can increase the production performance of broilers.

Keywords: herbal blend, minerals, crop filling, nutrient digestibility, broiler

Procedia PDF Downloads 211

Authors: D. S. Vardar, A. S. Kipcak, F. T. Senberber, E. M. Derun, S. Piskin, N. Tugrul

Abstract:

Zinc borate is an important inorganic hydrate borate material, which can be use as a flame retardant agent and corrosion resistance material. This compound can loss its structural water content at higher than 290°C. Due to thermal stability; Zinc Borate can be used as flame reterdant at high temperature process of plastic and gum. In this study, the ultrasonic reaction of zinc borates were studied using hydrozincite (Zn5(CO3)2•(OH)6) and boric acid (H3BO3) raw materials. Before the synthesis raw materials were characterized by X-Ray Diffraction (XRD) and Fourier Transform Infrared Spectroscopy (FT-IR). Ultrasonic method is a new application on the zinc borate synthesis. The synthesis parameters were set to 90°C reaction temperature and 55 minutes of reaction time, with 1:1, 1:2, 1:3, 1:4 and 1:5 molar ratio of starting materials (Zn5(CO3)2•(OH)6 : H3BO3). After the zinc borate synthesis, the products analyzed by XRD and FT-IR. As a result, optimum molar ratio of 1:5 (Zn5(CO3)2•(OH)6:H3BO3) is determined for the synthesis of zinc borates with ultrasonic method.

Keywords: borate, ultrasonic method, zinc borate, zinc borate synthesis

Procedia PDF Downloads 407

Authors: Michael Saad Thabet Azrek

Abstract:

The advanced facts era is becoming a vital element within the improvement of financial offerings enterprise, in particular, the banking enterprise. It has introduced new approaches to delivering banking to the patron, including Internet Banking. Banks started to observe digital banking (e-banking) as a means to update a number of their conventional branch features using the net as a brand-new distribution channel. A few purchasers have, as a minimum, a couple of accounts across banks and get the right of entry to these accounts using e-banking offerings. To study the contemporary net really worth role, clients ought to log in to each of their debts and get the info and paintings on consolidation. This not simplest takes enough time, but it's also a repetitive hobby at a specific frequency. To cope with this point, an account aggregation idea is introduced as an answer. E-banking account aggregation, as one of the e-banking types, appeared to construct a more potent dating with clients. Account Aggregation provider usually refers to a provider that permits clients to manage their financial institution debts maintained in distinct establishments through a not unusual net banking operating a platform, with an excessive situation to protection and privateness. This paper gives an outline of an e-banking account aggregation method as a new provider in the e-banking field.

Keywords: compatibility, complexity, mobile banking, observation, risk banking technology, internet banks, modernization of banks, banks, account aggregation, security, enterprise development

Procedia PDF Downloads 36