Search results for: rolling stock reliability
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 2890

Search results for: rolling stock reliability

1510 Performance Evaluation and Cost Analysis of Standby Systems

Authors: Mohammed A. Hajeeh

Abstract:

Pumping systems are an integral part of water desalination plants, their effective functioning is vital for the operation of a plant. In this research work, the reliability and availability of pressurized pumps in a reverse osmosis desalination plant are studied with the objective of finding configurations that provides optimal performance. Six configurations of a series system with different number of warm and cold standby components were examined. Closed form expressions for the mean time to failure (MTTF) and the long run availability are derived and compared under the assumption that the time between failures and repair times of the primary and standby components are exponentially distributed. Moreover, a cost/ benefit analysis is conducted in order to identify a configuration with the best performance and least cost. It is concluded that configurations with cold standby components are preferable especially when the pumps are of the size.

Keywords: availability, cost/benefit, mean time to failure, pumps

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1509 Variation of Inductance in a Switched-Reluctance Motor under Various Rotor Faults

Authors: Muhammad Asghar Saqib, Saad Saleem Khan, Syed Abdul Rahman Kashif

Abstract:

In order to have higher efficiency, performance and reliability the regular monitoring of an electrical motor is required. This article presents a novel view of the air-gap magnetic field analysis of a switched reluctance motor under rotor cracks and rotor tilt along its shaft axis. The fault diagnosis is illustrated on the basis of a 3-D model of the motor using finite element analysis (FEA). The analytical equations of flux linkages have been used to determine the inductance. The results of the 3-D finite element analysis on a 6/4 switched reluctance motor (SRM) shows the variation of mutual inductance with the tilting of the rotor shaft and cracked rotor conditions. These results present useful information regarding the detection of shaft tilting and cracked rotors.

Keywords: switched reluctance motor, finite element analysis, cracked rotor, 3-D modelling of a srm

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1508 Kebbi State University of Science and Technology, Aliero, Kebbi State

Authors: Ugbajah Maryjane

Abstract:

The study examined the production of grass cutter and the constraints in Anambra state, Nigeria. Specifically, it described socio-economic characteristics of the respondents, determinants of net farm income and constraints to grass cutter production. Multistage and random sampling methods were used to select 50 respondents for this study. Primary data were collected by means of structured questionnaire. Non-parametric and parametric statistical tools including frequency percentage mean ranking counts, cost and returns and returns and multiple regression were deployed for data analysis. Majority 84% produce on small scale, 64 % had formal education 68% had 3-4 years of farming experience hence small scaled production were common. The income (returns) on investment was used as index of profitability, gross margin (#5,972,280), net farm income (#5,327,055.2) net return on investment (2.5) and return on investment 3.1. Net farm income was significantly influence by stock size and years of farming experience. Grass cutter farmers production problem would be ameliorated by the expression of extension education awareness campaigns to discourage unhealthy practices such as indiscriminant bush burning, use of toxic chemicals as baits, and provision of credits to the farmers.

Keywords: socio-economic factors, profitability, awareness, toxic chemicals, credits

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1507 Optimization of a Hybrid PV-Diesel Mini grid System: A Case Study of Vimtim-Mubi, Nigeria

Authors: Julius Agaka Yusufu

Abstract:

This study undertakes the development of an optimal PV-diesel hybrid power system tailored to the specific energy landscape of Vimtim Mubi, Nigeria, utilizing real-world wind speed, solar radiation, and diesel cost data. Employing HOMER simulation, the research meticulously assesses the technical and financial viability of this hybrid configuration. Additionally, a rigorous performance comparison is conducted between the PV-diesel system and the conventional grid-connected alternative, offering crucial insights into the potential advantages and economic feasibility of adopting hybrid renewable energy solutions in regions grappling with energy access and reliability challenges, with implications for sustainable electrification efforts in similar communities worldwide.

Keywords: Vimtim-Nigeria, homer, renewable energy, PV-diesel hybrid system.

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1506 Characterization of Leakage Current on the Surface of Porcelain Insulator under Contaminated Conditions

Authors: Hocine Terrab , Abdelhafid Bayadi, Adel Kara, Ayman El-Hag

Abstract:

Insulator flashover under polluted conditions has been a serious threat on the reliability of power systems. It is known that the flashover process is mainly affected by the environmental conditions such as; the pollution level and humidity. Those are the essential parameters influencing the wetting process. This paper presents an investigation of the characteristics of leakage current (LC) developed on the surface of porcelain insulator at contaminated conditions under AC voltage. The study is done in an artificial fog chamber and the LC is characterized for different stages; dry, wetted and presence of discharge activities. Time-frequency and spectral analysis are adopted to calculate the evolution of LC characteristics with various stages prior to flashover occurrence. The preliminary results could be used in analysing the LC to develop more effective diagnosis of early signs of dry band arcing as an indication for insulation washing.

Keywords: flashover, harmonic components, leakage current, phase angle, statistical analysis

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1505 Concept Mapping of Teachers Regarding Conflict Management

Authors: Tahir Mehmood, Mumtaz Akhter

Abstract:

The global need for conflict management is greater now in the early 21st century than ever before. According to UNESCO, half of the world’s 195 countries will have to expand their stock of educationist significantly, some by tens of thousands, if the goal development targets are desired to achieve. Socioeconomic inequities, political instability, demographic changes and crises such as the HIV/AIDs epidemic have engendered huge shortfalls in teacher supply and low teacher quality in many developing countries. Education serves as back bone in development process. Open learning and distance education programs are serving as pivotal part of development process. It is now clear that ‘bricks and mortar’ approaches to expanding teacher education may not be adequate if the current and projected shortfalls in teacher supply and low teacher quality are to be properly addressed. The study is designed to measure the perceptions of teaching learning community about conflict management with special reference to open and distance learning. It was descriptive study which targeted teachers, students, community members and experts. Data analysis was carried out by using statistical techniques served by SPSS. Findings reflected that audience perceives open and distance learning as change agent and as development tool. It is noticed that target audience has driven prominent performance by using facility of open and distance learning.

Keywords: conflict management, open and distance learning, teachers, students

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1504 Power Flow and Modal Analysis of a Power System Including Unified Power Flow Controller

Authors: Djilani Kobibi Youcef Islam, Hadjeri Samir, Djehaf Mohamed Abdeldjalil

Abstract:

The Flexible AC Transmission System (FACTS) technology is a new advanced solution that increases the reliability and provides more flexibility, controllability, and stability of a power system. The Unified Power Flow Controller (UPFC), as the most versatile FACTS device for regulating power flow, is able to control respectively transmission line real power, reactive power, and node voltage. The main purpose of this paper is to analyze the effect of the UPFC on the load flow, the power losses, and the voltage stability using NEPLAN software modules, Newton-Raphson load flow is used for the power flow analysis and the modal analysis is used for the study of the voltage stability. The simulation was carried out on the IEEE 14-bus test system.

Keywords: FACTS, load flow, modal analysis, UPFC, voltage stability

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1503 How Markets React to Corporate Disclosure: An Analysis Using a SEM Model

Authors: Helena Susana Afonso Alves, Natália Maria Rafael Canadas, Ana Maria Rodrigues

Abstract:

We examined the impact of governance rules on information asymmetry, using the turnover ratio and the bid-ask spread as proxies for the information asymmetry. We used a SEM model and analyzed the indirect relations through the voluntary disclosure of information and the organizational performance. We built a voluntary disclosure index based on the information firms provided in their annual reports and divided the governance characteristics in two constructs: directors’ and supervisors’ structures and ownership structure. We concluded that the ownership structure exerts a direct influence on share price and share liquidity, Otherwise, the directors’ and supervisors’ structures exert an indirect influence, through the organizational performance and the voluntary disclosure of information. The results also show that for firms with high levels of disclosure the bid-ask spread is lower. However, in firms with a high ownership concentration investors tend to increase the bid-ask spreads and trade less, which, in this case, reduces the liquidity of the stock. The failure to find the relationship between voluntary disclosure of information and the turnover ratio shows us that the liquidity of shares is more related to the greater or lesser concentration of shareholders, with the performance of their companies than with the access to information. Moreover, it is clear that the role that information disclosure plays is mainly at the level of price formation.

Keywords: corporate governance, information asymmetry, voluntary disclosure, structural equation modelling, SEM

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1502 Performance Effects of Demergers in India

Authors: Pavak Vyas, Hiral Vyas

Abstract:

Spin-offs commonly known as demergers in India, represents dismantling of conglomerates which is a common phenomenon in financial markets across the world. Demergers are carried out with different motives. A demerger generally refers to a corporate restructuring where, a large company divests its stake in in its subsidiary and distributes the shares of the subsidiary - demerged entity to the existing shareholders without any consideration. Demergers in Indian companies are over a decade old phenomena, with many companies opting for the same. This study examines the demerger regulations in Indian capital markets and the announcement period price reaction of demergers during year 2010-2015. We study total 97 demerger announcements by companies listed in India and try to establish that demergers results into abnormal returns for the shareholders of the parent company. Using event study methodology we have analyzed the security price performance of the announcement day effect 10 days prior to announcement to 10 days post demerger announcement. We find significant out-performance of the security over the benchmark index post demerger announcements. The cumulative average abnormal returns range from 3.71% on the day of announcement of a private demerger to 2.08% following 10 days surrounding the announcement, and cumulative average abnormal returns range from 5.67% on the day of announcement of a public demerger to 4.15% following10 days surrounding the announcement.

Keywords: demergers, event study, spin offs, stock returns

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1501 Developing Measurement Model of Interpersonal Skills of Youth

Authors: Mohd Yusri Ibrahim

Abstract:

Although it is known that interpersonal skills are essential for personal development, the debate however continues as to how to measure those skills, especially in youths. This study was conducted to develop a measurement model of interpersonal skills by suggesting three construct namely personal, skills and relationship; six function namely self, perception, listening, conversation, emotion and conflict management; and 30 behaviours as indicators. This cross-sectional survey by questionnaires was applied in east side of peninsula of Malaysia for 150 respondents, and analyzed by structural equation modelling (SEM) by AMOS. The suggested constructs, functions and indicators were consider accepted as measurement elements by observing on regression weight for standard loading, average variance extracted (AVE) for convergent validity, square root of AVE for discriminant validity, composite reliability (CR), and at least three fit indexes for model fitness. Finally, a measurement model of interpersonal skill for youth was successfully developed.

Keywords: interpersonal communication, interpersonal skill, youth, communication skill

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1500 Optimizing a Hybrid Inventory System with Random Demand and Lead Time

Authors: Benga Ebouele, Thomas Tengen

Abstract:

Implementing either periodic or continuous inventory review model within most manufacturing-companies-supply chains as a management tool may incur higher costs. These high costs affect the system flexibility which in turn affects the level of service required to satisfy customers. However, these effects are not clearly understood because the parameters of both inventory review policies (protection demand interval, order quantity, etc.) are not designed to be fully utilized under different and uncertain conditions such as poor manufacturing, supplies and delivery performance. Coming up with a hybrid model which may combine in some sense the feature of both continuous and a periodic inventory review models should be useful. Therefore, there is a need to build and evaluate such hybrid model on the annual total cost, stock out probability and system’s flexibility in order to search for the most cost effective inventory review model. This work also seeks to find the optimal sets of parameters of inventory management under stochastic condition so as to optimise each policy independently. The results reveal that a continuous inventory system always incurs lesser cost than a periodic (R, S) inventory system, but this difference tends to decrease as time goes by. Although the hybrid inventory is the only one that can yield lesser cost over time, it is not always desirable but also natural to use it in order to help the system to meet high performance specification.

Keywords: demand and lead time randomness, hybrid Inventory model, optimization, supply chain

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1499 Reliable and Error-Free Transmission through Multimode Polymer Optical Fibers in House Networks

Authors: Tariq Ahamad, Mohammed S. Al-Kahtani, Taisir Eldos

Abstract:

Optical communications technology has made enormous and steady progress for several decades, providing the key resource in our increasingly information-driven society and economy. Much of this progress has been in finding innovative ways to increase the data carrying capacity of a single optical fiber. In this research article we have explored basic issues in terms of security and reliability for secure and reliable information transfer through the fiber infrastructure. Conspicuously, one potentially enormous source of improvement has however been left untapped in these systems: fibers can easily support hundreds of spatial modes, but today’s commercial systems (single-mode or multi-mode) make no attempt to use these as parallel channels for independent signals. Bandwidth, performance, reliability, cost efficiency, resiliency, redundancy, and security are some of the demands placed on telecommunications today. Since its initial development, fiber optic systems have had the advantage of most of these requirements over copper-based and wireless telecommunications solutions. The largest obstacle preventing most businesses from implementing fiber optic systems was cost. With the recent advancements in fiber optic technology and the ever-growing demand for more bandwidth, the cost of installing and maintaining fiber optic systems has been reduced dramatically. With so many advantages, including cost efficiency, there will continue to be an increase of fiber optic systems replacing copper-based communications. This will also lead to an increase in the expertise and the technology needed to tap into fiber optic networks by intruders. As ever before, all technologies have been subject to hacking and criminal manipulation, fiber optics is no exception. Researching fiber optic security vulnerabilities suggests that not everyone who is responsible for their networks security is aware of the different methods that intruders use to hack virtually undetected into fiber optic cables. With millions of miles of fiber optic cables stretching across the globe and carrying information including but certainly not limited to government, military, and personal information, such as, medical records, banking information, driving records, and credit card information; being aware of fiber optic security vulnerabilities is essential and critical. Many articles and research still suggest that fiber optics is expensive, impractical and hard to tap. Others argue that it is not only easily done, but also inexpensive. This paper will briefly discuss the history of fiber optics, explain the basics of fiber optic technologies and then discuss the vulnerabilities in fiber optic systems and how they can be better protected. Knowing the security risks and knowing the options available may save a company a lot embarrassment, time, and most importantly money.

Keywords: in-house networks, fiber optics, security risk, money

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1498 A Study of Female Casino Dealers' Job Stress and Job Satisfaction: The Case of Macau

Authors: Xinrong Zong, Tao Zhang

Abstract:

Macau is known as the Oriental Monte Carlo and its economy depends on gambling heavily. The dealer is the key position of the gambling industry, at the end of the fourth quarter of 2015, there were over 24,000 dealers among the 56,000 full-time employees in gambling industry. More than half of dealers were female. The dealer is also called 'Croupier', the main responsibilities of them are shuffling, dealing, processing chips, rolling dice game and inspecting play. Due to the limited land and small population of Macao, the government has not allowed hiring foreign domestic dealers since Macao developed temporary gambling industry. Therefore, local dealers enjoy special advantages but also bear the high stresses from work. From the middle of last year, with the reduced income of gambling, and the decline of mainland gamblers as well as VIP lounges, the working time of dealers increased greatly. Thus, many problems occurred in this condition, such as the rise of working pressures, psychological pressures and family-responsibility pressures, which may affect job satisfaction as well. Because of the less research of dealer satisfaction, and a lack of standing on feminine perspective to analyze female dealers, this study will focus on investigating the relationship between working pressure and job satisfaction from feminine view. Several issues will be discussed specifically: firstly, to understand current situation of the working pressures and job satisfactions of female dealers in different ages; secondly, to research if there is any relevance between working pressures and job satisfactions of female dealers in different ages; thirdly, to find out the relationship between dealers' working pressures and job satisfactions in different ages. This paper combined qualitative approach with quantitative approach selected samples by convenient sampling. The research showed the female dealers from diverse ages have different kinds of working pressures; second, job satisfactions of the female dealers in different ages are dissimilar; moreover, there is negative correlation between working pressure and job satisfaction of female dealer in different ages' groups; last but not the least, working pressure has a significant negative impact on job satisfaction. The research result will provide a reference value for the Macau gambling business. It is a pattern to improve dealers' working environment, to increase employees' job satisfaction, as well as to offer tourists a better service, which can help to attract more and more visitors from a good image of Macau gaming and tourism.

Keywords: female dealers, job satisfaction, working pressure, Macau

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1497 The Effect of Critical Audit Matters on Financial Information Quality: The Role of Audit Committee Expertise

Authors: Khawla Hlel

Abstract:

Purpose: This study aims to examine whether critical audit matters (CAM) affect financial information quality. We also investigate the moderating role of the audit committee on the association between CAM and financial information quality. Design/Methodology/Approach: The analysis is based on GLS and GMM regressions explaining the absolute value of discretionary accruals by using 52 Tunisian listed firms on the Tunisia Stock Exchange (TSE) for the period 2017-2020. Findings: We find evidence that managers react to the CAM by increasing the quality of financial disclosures. This study provides insights into how a change in the auditor’s report model might impact the quality of financial information. It suggests that external auditors and audit committees serve as a beneficial mechanism for enhancing financial information quality by reducing information asymmetry. In addition, our results indicate that CAM is an efficient monitoring mechanism that increases financial reporting quality and supervises managers. Originality: This study is important for potential investors who should assess CAM when evaluating firms. Furthermore, the authors expect the findings to be interesting to firms, as this study highlights the effectiveness of the auditor in reducing managerial opportunistic behavior and improving information quality. The results could encourage audit regulators to ameliorate the standards, as this research reinforces the role of the auditor in increasing the quality of financial disclosure by offering the required information for shareholders.

Keywords: critical audit matters, audit committee, information quality, Tunisian firms

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1496 Feasibility Assessment of High-Temperature Superconducting AC Cable Lines Implementation in Megacities

Authors: Andrey Kashcheev, Victor Sytnikov, Mikhail Dubinin, Elena Filipeva, Dmitriy Sorokin

Abstract:

Various variants of technical solutions aimed at improving the reliability of power supply to consumers of 110 kV substation are considered. For each technical solution, the results of calculation and analysis of electrical modes and short-circuit currents in the electrical network are presented. The estimation of electric energy consumption for losses within the boundaries of substation reconstruction was carried out in accordance with the methodology for determining the standards of technological losses of electricity during its transmission through electric networks. The assessment of the technical and economic feasibility of the use of HTS CL compared with the complex reconstruction of the 110 kV substation was carried out. It is shown that the use of high-temperature superconducting AC cable lines is a possible alternative to traditional technical solutions used in the reconstruction of substations.

Keywords: superconductivity, cable lines, superconducting cable, AC cable, feasibility

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1495 Analysis on the Converged Method of Korean Scientific and Mathematical Fields and Liberal Arts Programme: Focusing on the Intervention Patterns in Liberal Arts

Authors: Jinhui Bak, Bumjin Kim

Abstract:

The purpose of this study is to analyze how the scientific and mathematical fields (STEM) and liberal arts (A) work together in the STEAM program. In the future STEAM programs that have been designed and developed, the humanities will act not just as a 'tool' for science technology and mathematics, but as a 'core' content to have an equivalent status. STEAM was first introduced to the Republic of Korea in 2011 when the Ministry of Education emphasized fostering creative convergence talent. Many programs have since been developed under the name STEAM, but with the majority of programs focusing on technology education, arts and humanities are considered secondary. As a result, arts is most likely to be accepted as an option that can be excluded from the teachers who run the STEAM program. If what we ultimately pursue through STEAM education is in fostering STEAM literacy, we should no longer turn arts into a tooling area for STEM. Based on this consciousness, this study analyzed over 160 STEAM programs in middle and high schools, which were produced and distributed by the Ministry of Education and the Korea Science and Technology Foundation from 2012 to 2017. The framework of analyses referenced two criteria presented in the related prior studies: normative convergence and technological convergence. In addition, we divide Arts into fine arts and liberal arts and focused on Korean Language Course which is in liberal arts and analyzed what kind of curriculum standards were selected, and what kind of process the Korean language department participated in teaching and learning. In this study, to ensure the reliability of the analysis results, we have chosen to cross-check the individual analysis results of the two researchers and only if they are consistent. We also conducted a reliability check on the analysis results of three middle and high school teachers involved in the STEAM education program. Analyzing 10 programs selected randomly from the analyzed programs, Cronbach's α .853 showed a reliable level. The results of this study are summarized as follows. First, the convergence ratio of the liberal arts was lowest in the department of moral at 14.58%. Second, the normative convergence is 28.19%, which is lower than that of the technological convergence. Third, the language and achievement criteria selected for the program were limited to functional areas such as listening, talking, reading and writing. This means that the convergence of Korean language departments is made only by the necessary tools to communicate opinions or promote scientific products. In this study, we intend to compare these results with the STEAM programs in the United States and abroad to explore what elements or key concepts are required for the achievement criteria for Korean language and curriculum. This is meaningful in that the humanities field (A), including Korean, provides basic data that can be fused into 'equivalent qualifications' with science (S), technical engineering (TE) and mathematics (M).

Keywords: Korean STEAM Programme, liberal arts, STEAM curriculum, STEAM Literacy, STEM

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1494 Soil Organic Carbon Pool Assessment and Chemical Evaluation of Soils in Akure North and South Local Government Area of Ondo State

Authors: B. F. Dada, B. S. Ewulo, M. A. Awodun, S. O. Ajayi

Abstract:

Aggregate soil carbon distribution and stock in the soil in the form of a carbon pool is important for soil fertility and sequestration. The amount of carbon pool and other nutrients statues of the soil are to benefit plants, animal and the environment in the long run. This study was carried out at Akure North and South Local Government; the study area is one of the 18 Local Government Areas of Ondo State in the Southwest geo-political zone of Nigeria. The sites were divided into Map Grids and geo-referenced with Global Positioning System (GPS). Horizons were designated and morphological description carried out on the field. Pedons were characterized and classified according to USDA soil taxonomy. The local government area shares boundaries with; Ikere Local Government (LG) in the North, Ise Orun LG in the northwest, Ifedore LG in the northeast Akure South LG in the East, Ose LG in the South East, and Owo LG in the South. SOC-pool at Federal College of Agriculture topsoil horizon A2 is significantly higher than all horizons, 67.83 th⁻¹. The chemical properties of the pedons have shown that the soil is very strongly acidic to neutral reaction (4.68 – 6.73). The nutrients status of the soil topsoil A1 and A2 generally indicates that the soils have a low potential for retaining plant nutrients, and therefore call for adequate soil management.

Keywords: soil organic carbon (SOC), horizon, pedon, Akure

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1493 The Impact of Transaction Costs on Rebalancing an Investment Portfolio in Portfolio Optimization

Authors: B. Marasović, S. Pivac, S. V. Vukasović

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Constructing a portfolio of investments is one of the most significant financial decisions facing individuals and institutions. In accordance with the modern portfolio theory maximization of return at minimal risk should be the investment goal of any successful investor. In addition, the costs incurred when setting up a new portfolio or rebalancing an existing portfolio must be included in any realistic analysis. In this paper rebalancing an investment portfolio in the presence of transaction costs on the Croatian capital market is analyzed. The model applied in the paper is an extension of the standard portfolio mean-variance optimization model in which transaction costs are incurred to rebalance an investment portfolio. This model allows different costs for different securities, and different costs for buying and selling. In order to find efficient portfolio, using this model, first, the solution of quadratic programming problem of similar size to the Markowitz model, and then the solution of a linear programming problem have to be found. Furthermore, in the paper the impact of transaction costs on the efficient frontier is investigated. Moreover, it is shown that global minimum variance portfolio on the efficient frontier always has the same level of the risk regardless of the amount of transaction costs. Although efficient frontier position depends of both transaction costs amount and initial portfolio it can be concluded that extreme right portfolio on the efficient frontier always contains only one stock with the highest expected return and the highest risk.

Keywords: Croatian capital market, Markowitz model, fractional quadratic programming, portfolio optimization, transaction costs

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1492 MPC of Single Phase Inverter for PV System

Authors: Irtaza M. Syed, Kaamran Raahemifar

Abstract:

This paper presents a model predictive control (MPC) of a utility interactive (UI) single phase inverter (SPI) for a photovoltaic (PV) system at residential/distribution level. The proposed model uses single-phase phase locked loop (PLL) to synchronize SPI with the grid and performs MPC control in a dq reference frame. SPI model consists of boost converter (BC), maximum power point tracking (MPPT) control, and a full bridge (FB) voltage source inverter (VSI). No PI regulators to tune and carrier and modulating waves are required to produce switching sequence. Instead, the operational model of VSI is used to synthesize sinusoidal current and track the reference. Model is validated using a three kW PV system at the input of UI-SPI in Matlab/Simulink. Implementation and results demonstrate simplicity and accuracy, as well as reliability of the model.

Keywords: phase locked loop, voltage source inverter, single phase inverter, model predictive control, Matlab/Simulink

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1491 Financial Service of Financial Institution for SME in Thailand

Authors: Charawee Butbumrung

Abstract:

This research aim to study the financial service of the Thailand financial Institution, second is to identify "best practices" offered by four financial institutions, namely, Kasikornthai Bank, Bangkok Bank, Siam Commercial Bank, and Thanachart Bank. In-depth interviews with managers of financial institution and borrowers reveal best practices from each financial institution. Close monitoring of and a close relationship with borrowers appear to be important for early detection of any problem. Another aspect that may be important is building up loyalty and developing reliability among members. A close and informal relationship with borrowers may also help in monitoring and early detection of problems that may arise in non-repayment of loans. Other factors that may be considered important to the success of a financial service scheme are cooperation and coordination among various agencies that provide additional support to borrowers. Indirectly, these support systems contribute to the success of a SME in Thailand.

Keywords: best practices, financial service, financial institution, SME in Thailand

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1490 The Comparative Analysis of International Financial Reporting Standart Adoption through Earnings Response Coefficient and Conservatism Principle: Case Study in Jakarta Islamic Index 2010 – 2014

Authors: Dwi Wijiastutik, Tarjo, Yuni Rimawati

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The purpose of this empirical study is to analyse how to the market reaction and the conservative degree changes on the adoption of International Financial Reporting Standart (IFRS) through Jakarta Islamic Index. The study also has given others additional analysis on the profitability, capital structure and size company toward IFRS adoption. The data collection methods used in this study reveals as secondary data and deep analysis to the company’s annual report and daily price stock at yahoo finance. We analyse 40 companies listed on Jakarta Islamic Index from 2010 to 2014. The result of the study concluded that IFRS has given a different on the depth analysis to the two of variance analysis: Moderated Regression Analysis and Wilcoxon Signed Rank to test developed hypotheses. Our result on the regression analysis shows that market response and conservatism principle is not significantly after IFRS Adoption in Jakarta Islamic Index. Furthermore, in addition, analysis on profitability, capital structure, and company size show that significantly after IFRS adoption. The findings of our study help investor by showing the impact of IFRS for making decided investment.

Keywords: IFRS, earnings response coefficient, conservatism principle

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1489 Electrical Degradation of GaN-based p-channel HFETs Under Dynamic Electrical Stress

Authors: Xuerui Niu, Bolin Wang, Xinchuang Zhang, Xiaohua Ma, Bin Hou, Ling Yang

Abstract:

The application of discrete GaN-based power switches requires the collaboration of silicon-based peripheral circuit structures. However, the packages and interconnection between the Si and GaN devices can introduce parasitic effects to the circuit, which has great impacts on GaN power transistors. GaN-based monolithic power integration technology is an emerging solution which can improve the stability of circuits and allow the GaN-based devices to achieve more functions. Complementary logic circuits consisting of GaN-based E-mode p-channel heterostructure field-effect transistors (p-HFETs) and E-mode n-channel HEMTs can be served as the gate drivers. E-mode p-HFETs with recessed gate have attracted increasing interest because of the low leakage current and large gate swing. However, they suffer from a poor interface between the gate dielectric and polarized nitride layers. The reliability of p-HFETs is analyzed and discussed in this work. In circuit applications, the inverter is always operated with dynamic gate voltage (VGS) rather than a constant VGS. Therefore, dynamic electrical stress has been simulated to resemble the operation conditions for E-mode p-HFETs. The dynamic electrical stress condition is as follows. VGS is a square waveform switching from -5 V to 0 V, VDS is fixed, and the source grounded. The frequency of the square waveform is 100kHz with the rising/falling time of 100 ns and duty ratio of 50%. The effective stress time is 1000s. A number of stress tests are carried out. The stress was briefly interrupted to measure the linear IDS-VGS, saturation IDS-VGS, As VGS switches from -5 V to 0 V and VDS = 0 V, devices are under negative-bias-instability (NBI) condition. Holes are trapped at the interface of oxide layer and GaN channel layer, which results in the reduction of VTH. The negative shift of VTH is serious at the first 10s and then changes slightly with the following stress time. However, different phenomenon is observed when VDS reduces to -5V. VTH shifts negatively during stress condition, and the variation in VTH increases with time, which is different from that when VDS is 0V. Two mechanisms exists in this condition. On the one hand, the electric field in the gate region is influenced by the drain voltage, so that the trapping behavior of holes in the gate region changes. The impact of the gate voltage is weakened. On the other hand, large drain voltage can induce the hot holes generation and lead to serious hot carrier stress (HCS) degradation with time. The poor-quality interface between the oxide layer and GaN channel layer at the gate region makes a major contribution to the high-density interface traps, which will greatly influence the reliability of devices. These results emphasize that the improved etching and pretreatment processes needs to be developed so that high-performance GaN complementary logics with enhanced stability can be achieved.

Keywords: GaN-based E-mode p-HFETs, dynamic electric stress, threshold voltage, monolithic power integration technology

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1488 Empirical Evidence on the Need for Harmonization of Audit Criteria for Small Enterprises in India

Authors: Satinder Bhatia

Abstract:

Limited Liability Partnerships (LLPs) was a concept introduced in India in 2009. Ever since then, there has been a fierce growth in the number of organizations registered as LLPs outpacing the number of registrations as private companies. Among other benefits extended to LLPs, the audit being mandated only for LLPs having a turnover of at least Rs 40 lakhs or capital contribution of Rs 25 lakhs, has been a major attraction. This has resulted in only about 10 per cent of LLPs coming under mandatory audit. Even for such companies, the accounting standards to be followed in the preparation of financial statements have not been specified. The Revised Indian Accounting Standards (Revised IndAS) which are aligned with IFRS to a great extent, may apply to LLPs only under limited conditions. Thus, the veracity of even the audited financial statements of LLPs can be questioned. If in future, these LLPs would like to list on a stock exchange to raise capital, there can be serious hurdles if investors do not find the financial statements to be reliable and consistent. LLPs are generally governed by country-specific rules in the area of accounts and audit. Thus, such rules vary across UK, EU and the USA. Some countries have adopted the IFRS for SMEs and since LLPs can be referred to as SMEs; they would come under the ambit of these IFRS provisions. Besides, as the scope of audit widens to cover qualitative information in addition to quantitative data, audit of LLPs has now acquired a new meaning and a new urgency as demands for at least limited purpose audits are arising from different stakeholders including lenders, suppliers, customers and joint venture partners.

Keywords: audit disclosures, audit quality, guidance for SMEs, non-audit services

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1487 Relationship between Hofstede’s Cultural Dimensions and Tourism Product Satisfaction

Authors: Thanawit Buafai, Siyathorn Khunon

Abstract:

This paper aims to explore the satisfaction levels of tourism product components on the island of Samui by studying the cultural dimension relationships of Hofsted’s classic theory. Both the six Hofsted cultural dimensions and tourism production satisfaction measures have been of interest worldwide. Therefore, the challenge of this study is to re-confirm previous research results in the ever-changing current contexts of the modern globalized business era. Self-rated questionnaires were employed to collect data from six nationalities of tourists in Samui, totaling 386 samples. The reliability of this research methodology was 0.967. Correlation was applied to analyze the relationships. The results indicate that Masculinity is significantly related to tourism destination satisfaction for every factor, while the other five cultural dimensions are related to some factors of tourism satisfaction. Surprisingly, tourist satisfaction toward the bar/restaurant factor is significantly correlated with all six cultural dimensions.

Keywords: cultural dimensions, tourism products, Samui, Thailand

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1486 Machine Learning and Metaheuristic Algorithms in Short Femoral Stem Custom Design to Reduce Stress Shielding

Authors: Isabel Moscol, Carlos J. Díaz, Ciro Rodríguez

Abstract:

Hip replacement becomes necessary when a person suffers severe pain or considerable functional limitations and the best option to enhance their quality of life is through the replacement of the damaged joint. One of the main components in femoral prostheses is the stem which distributes the loads from the joint to the proximal femur. To preserve more bone stock and avoid weakening of the diaphysis, a short starting stem was selected, generated from the intramedullary morphology of the patient's femur. It ensures the implantability of the design and leads to geometric delimitation for personalized optimization with machine learning (ML) and metaheuristic algorithms. The present study attempts to design a cementless short stem to make the strain deviation before and after implantation close to zero, promoting its fixation and durability. Regression models developed to estimate the percentage change of maximum principal stresses were used as objective optimization functions by the metaheuristic algorithm. The latter evaluated different geometries of the short stem with the modification of certain parameters in oblique sections from the osteotomy plane. The optimized geometry reached a global stress shielding (SS) of 18.37% with a determination factor (R²) of 0.667. The predicted results favour implantability integration in the short stem optimization to effectively reduce SS in the proximal femur.

Keywords: machine learning techniques, metaheuristic algorithms, short-stem design, stress shielding, hip replacement

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1485 Advanced Concrete Crack Detection Using Light-Weight MobileNetV2 Neural Network

Authors: Li Hui, Riyadh Hindi

Abstract:

Concrete structures frequently suffer from crack formation, a critical issue that can significantly reduce their lifespan by allowing damaging agents to enter. Traditional methods of crack detection depend on manual visual inspections, which heavily relies on the experience and expertise of inspectors using tools. In this study, a more efficient, computer vision-based approach is introduced by using the lightweight MobileNetV2 neural network. A dataset of 40,000 images was used to develop a specialized crack evaluation algorithm. The analysis indicates that MobileNetV2 matches the accuracy of traditional CNN methods but is more efficient due to its smaller size, making it well-suited for mobile device applications. The effectiveness and reliability of this new method were validated through experimental testing, highlighting its potential as an automated solution for crack detection in concrete structures.

Keywords: Concrete crack, computer vision, deep learning, MobileNetV2 neural network

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1484 Implementation of Distributed Randomized Algorithms for Resilient Peer-to-Peer Networks

Authors: Richard Tanaka, Ying Zhu

Abstract:

This paper studies a few randomized algorithms in application-layer peer-to-peer networks. The significant gain in scalability and resilience that peer-to-peer networks provide has made them widely used and adopted in many real-world distributed systems and applications. The unique properties of peer-to-peer networks make them particularly suitable for randomized algorithms such as random walks and gossip algorithms. Instead of simulations of peer-to-peer networks, we leverage the Docker virtual container technology to develop implementations of the peer-to-peer networks and these distributed randomized algorithms running on top of them. We can thus analyze their behaviour and performance in realistic settings. We further consider the problem of identifying high-risk bottleneck links in the network with the objective of improving the resilience and reliability of peer-to-peer networks. We propose a randomized algorithm to solve this problem and evaluate its performance by simulations.

Keywords: distributed randomized algorithms, peer-to-peer networks, virtual container technology, resilient networks

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1483 Adaptive Online Object Tracking via Positive and Negative Models Matching

Authors: Shaomei Li, Yawen Wang, Chao Gao

Abstract:

To improve tracking drift which often occurs in adaptive tracking, an algorithm based on the fusion of tracking and detection is proposed in this paper. Firstly, object tracking is posed as a binary classification problem and is modeled by partial least squares (PLS) analysis. Secondly, tracking object frame by frame via particle filtering. Thirdly, validating the tracking reliability based on both positive and negative models matching. Finally, relocating the object based on SIFT features matching and voting when drift occurs. Object appearance model is updated at the same time. The algorithm cannot only sense tracking drift but also relocate the object whenever needed. Experimental results demonstrate that this algorithm outperforms state-of-the-art algorithms on many challenging sequences.

Keywords: object tracking, tracking drift, partial least squares analysis, positive and negative models matching

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1482 Examination of 12-14 Years Old Volleyball Players’ Body Image Levels

Authors: Dilek Yalız Solmaz, Gülsün Güven

Abstract:

The aim of this study is to examine the body image levels of 12-14 years old girls who are playing volleyball. The research group consists of 113 girls who are playing volleyball in Sakarya during the fall season of 2015-2016. Data was collected by means of the 'Body Image Questionnaire' which was originally developed by Secord and Jourard. The consequence of repeated analysis of the reliability of the scale was determined to as '.96'. This study employed statistical calculations as mean, standard deviation and t-test. According to results of this study, it was determined that the mean point of the volleyball players is 158.5 ± 25.1 (minimum=40; maximum=200) and it can be said that the volleyball players’ body image levels are high. There is a significant difference between the underweight (167.4 ± 20.7) and normal weight (151.4 ± 26.2) groups according to their Body Mass Index. Body image levels of underweight group were determined higher than normal weight group.

Keywords: volleyball, players, body image, body image levels

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1481 Optimization of a Hybrid PV-Diesel Minigrid System: A Case Study of Vimtim-Mubi, Nigeria

Authors: Julius Agaka Yusufu, Tsutomu Dei, Hanif Ibrahim Awal

Abstract:

This study undertakes the development of an optimal PV-diesel hybrid power system tailored to the specific energy landscape of Vimtim Mubi, Nigeria, utilizing real-world wind speed, solar radiation, and diesel cost data. Employing HOMER simulation, the research meticulously assesses the technical and financial viability of this hybrid configuration. Additionally, a rigorous performance comparison is conducted between the PV-diesel system and the conventional grid-connected alternative, offering crucial insights into the potential advantages and economic feasibility of adopting hybrid renewable energy solutions in regions grappling with energy access and reliability challenges, with implications for sustainable electrification efforts in similar communities worldwide.

Keywords: Vimtim-Nigeria, Homer, renewable energy, PV-diesel hybrid system

Procedia PDF Downloads 68