Search results for: real sample analysis

Authors: Bongjae Lee, Beom Goo Hwang, Hye Mi Park

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CO₂ capture products manufactured through Carbon Capture and Utilization (CCU) Plant that collect CO₂ directly from power plants require accurate measurements of the amount of CO₂ captured. For this purpose, two tests were carried out on the weight loss test. And one was analyzed using a carbon dioxide quantification device. First, the ignition loss analysis was performed by measuring the weight of the sample at 550°C after the first conversation and then confirming the loss when ignited at 950°C. Second, in the thermogravimetric analysis, the sample was divided into two sections of 40 to 500°C and 500 to 800°C to confirm the reduction. The results of thermal weight loss analysis and thermogravimetric analysis were confirmed to be almost similar. However, the temperature of the ignition loss analysis method was 950°C, which was 150°C higher than that of the thermogravimetric method at a temperature of 800°C, so that the difference in the amount of weight loss was 3 to 4% higher by the heat loss analysis method. In addition, the tendency that the CO₂ content increases as the reaction time become longer is similarly confirmed. Third, the results of the wet titration method through the carbon dioxide quantification device were found to be significantly lower than the weight loss method. Therefore, based on the results obtained through the above three analysis methods, we will establish a method to analyze the accurate amount of CO₂. Acknowledgements: This work was supported by the Korea Institute of Energy Technology Evaluation and planning (No. 20152010201850).

Keywords: carbon capture and utilization, CCU, CO2, CO2 capture products, analysis method

Procedia PDF Downloads 215

Authors: T. Elrazaz

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This paper examines accrual and real earnings management by publicly listed targets around mergers and acquisitions. Prior literature shows that earnings management around mergers and acquisitions can have a significant economic impact because of the associated wealth transfers among stakeholders. More importantly, acting on behalf of their shareholders or pursuing their self-interests, managers of both targets and acquirers may be equally motivated to manipulate earnings prior to an acquisition to generate higher gains for their shareholders or themselves. Building on the grounds of information asymmetry, agency conflicts, stewardship theory, and the revelation principle, this study addresses the question of whether takeover targets employ accrual and real earnings management in the periods prior to the announcement of Mergers and Acquisitions (M&A). Additionally, this study examines whether acquirers are able to detect targets’ earnings management, and in response, adjust the acquisition premium paid in order not to face the risk of overpayment. This study uses an aggregate accruals approach in estimating accrual earnings management as proxied by estimated abnormal accruals. Additionally, real earnings management is proxied for by employing widely used models in accounting and finance literature. The results of this study indicate that takeover targets manipulate their earnings using accruals in the second year with an earnings release prior to the announcement of the M&A. Moreover, in partitioning the sample of targets according to the method of payment used in the deal, the results are restricted only to targets of stock-financed deals. These results are consistent with the argument that targets of cash-only or mixed-payment deals do not have the same strong motivations to manage their earnings as their stock-financed deals counterparts do additionally supporting the findings of prior studies that the method of payment in takeovers is value relevant. The findings of this study also indicate that takeover targets manipulate earnings upwards through cutting discretionary expenses the year prior to the acquisition while they do not do so by manipulating sales or production costs. Moreover, in partitioning the sample of targets according to the method of payment used in the deal, the results are restricted only to targets of stock-financed deals, providing further robustness to the results derived under the accrual-based models. Finally, this study finds evidence suggesting that acquirers are fully aware of the accrual-based techniques employed by takeover targets and can unveil such manipulation practices. These results are robust to alternative accrual and real earnings management proxies, as well as controlling for the method of payment in the deal.

Keywords: accrual earnings management, acquisition premium, real earnings management, takeover targets

Procedia PDF Downloads 115

Authors: M. Koray Cetin, Mehmet Mert

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The purpose of the study is to examine impacts on tourism revenues of the exchange rate and country overall security level. There are numerous studies that examine the bidirectional relation between macroeconomic factors and tourism revenues and tourism demand. Most of the studies support the existence of impact of tourism revenues on growth rate but not vice versa. Few studies examine the impact of factors like real exchange rate or purchasing power parity on the tourism revenues. In this context, firstly impact of real exchange rate on tourism revenues examination is aimed. Because exchange rate is one of the main determinants of international tourism services price in guests currency unit. Another determinant of tourism demand for a country is country’s overall security level. This issue can be handled in the context of the relationship between tourism revenues and overall security including turmoil, terrorism, border problem, political violence. In this study, factors are handled for several countries which have tourism revenues on a certain level. With this structure, it is a panel data, and it is evaluated with panel data analysis techniques. Panel data have at least two dimensions, and one of them is time dimensions. The panel data analysis techniques are applied to data gathered from Worldbank data web page. In this study, it is expected to find impacts of real exchange rate and security factors on tourism revenues for the countries that have noteworthy tourism revenues.

Keywords: exchange rate, panel data analysis, security, tourism revenues

Procedia PDF Downloads 350

Authors: Hamza Shams, Sajid Saleem, Bilal A. Siddiqui

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This paper investigates the coefficient of friction at nano-levels of commercially available superhydrophobic/oleophobic coatings when applied over 316L SS. 316L Stainless Steel or Marine Stainless Steel has been selected for its widespread uses in structures, marine and biomedical applications. The coatings were investigated in harsh sand-storm and sea water environments. The particle size of the sand during the procedure was carefully selected to simulate sand-storm conditions. Sand speed during the procedure was carefully modulated to simulate actual wind speed during a sand-storm. Sample preparation was carried out using prescribed methodology by the coating manufacturer. The coating’s adhesion and thickness was verified before and after the experiment with the use of Scanning Electron Microscopy (SEM). The value for nano-level coefficient of friction has been determined using Lateral Force Microscopy (LFM). The analysis has been used to formulate a value of friction coefficient which in turn is associative of the amount of wear the coating can bear before the exposure of the base substrate to the harsh environment. The analysis aims to validate the coefficient of friction value as marketed by the coating manufacturers and more importantly test the coating in real-life applications to justify its use. It is expected that the coating would resist exposure to the harsh environment for a considerable amount of time. Further, it would prevent the sample from getting corroded in the process.

Keywords: 316L SS, scanning electron microscopy, lateral force microscopy, marine stainless steel, oleophobic coating, superhydrophobic coating

Procedia PDF Downloads 485

Authors: Monalisa Halder, Amit K. Das, Ajit K. Meikap

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Polymer nanocomposites are very significant materials both in academia and industry for diverse potential applicability in electronics. Polymer plays the role of matrix element which has low density, flexibility, good mechanical strength and electrical properties. Use of nanosized multiferroic filler in the polymer matrix is suitable to achieve nanocomposites with enhanced magneto-dielectric effect and good mechanical properties both at the same time. Multiferroic terbium manganate (TbMnO₃) nanoparticles have been synthesized by sol-gel method using chloride precursors. Terbium manganate-polyvinyl alcohol (TbMnO₃-PVA) nanocomposite film has been prepared by solution casting method. Crystallite size of TbMnO₃ nanoparticle has been calculated to be ~ 40 nm from XRD analysis. Morphological study of the samples has been done by scanning electron microscopy and a well dispersion of the nanoparticles in the PVA matrix has been found. Thermogravimetric analysis (TGA) exhibits enhancement of thermal stability of the nanocomposite film with the inclusion of TbMnO₃ nanofiller in PVA matrix. The electrical transport properties of the nanocomposite film sample have been studied in the frequency range 20Hz - 2MHz at and above room temperature. The frequency dependent variation of ac conductivity follows universal dielectric response (UDR) obeying Jhonscher’s sublinear power law. Correlated barrier hopping (CBH) mechanism is the dominant charge transport mechanism with maximum barrier height 19 meV above room temperature. The variation of dielectric constant of the sample with frequency has been studied at different temperatures. Real part of dielectric constant at 1 KHz frequency at room temperature of the sample is found to be ~ 8 which is higher than that of the pure PVA film sample (~ 6). Dielectric constant decreases with the increase in frequency. Relaxation peaks have been observed in the variation of imaginary part of electric modulus with frequency. The relaxation peaks shift towards higher frequency as temperature increases probably due to the existence of interfacial polarization in the sample in presence of applied electric field. The current-voltage (I-V) characteristics of the nanocomposite film have been studied under ±40 V applied at different temperatures. I-V characteristic exhibits temperature dependent rectifying nature indicating the formation of Schottky barrier diode (SBD) with barrier height 23 meV. In conclusion, using multiferroic TbMnO₃ nanofiller in PVA matrix, enhanced thermal stability and electrical properties can be achieved.

Keywords: correlated barrier hopping, nanocomposite, schottky diode, TbMnO₃, TGA

Procedia PDF Downloads 126

Authors: Mounir Azzam, Valerie Graw, Andreas Rienow

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The Syrian war, which commenced in 2011, has resulted in significant changes in the real estate market in the Damascus metropolitan area, with rising levels of insecurity and disputes over tenure rights. The quest for spatial justice is, therefore, imperative, and this study performs a spatiotemporal analysis to investigate the impact of the war on real estate differentiation. Using the hedonic price models including 2,411 housing transactions over the period 2010-2022, this study aims to understand the spatial dynamics of the real estate market in wartime. Our findings indicate that war variables have had a significant impact on the differentiation and depreciation of property prices. Notably, property attributes have a more substantial impact on real estate values than district location, with severely damaged buildings in Damascus city resulting in an 89% decline in prices, while prices in Rural Damascus districts have decreased by 50%. Additionally, this study examines the urban texture of Damascus using correlation and homogeneity statistics derived from the gray-level co-occurrence matrix obtained from Google Earth Engine. We monitored 250 samples from hedonic datasets within three different years of the Syrian war (2015, 2019, and 2022). Our findings show that correlation values were highly differentiated, particularly among Rural Damascus districts, with a total decline of 87.2%. While homogeneity values decreased overall between 2015 and 2019, they improved slightly after 2019. The findings have valuable implications, not only for investment prospects in setting up a successful reconstruction strategy but also for spatial justice of property rights in strongly encouraging sustainable real estate development.

Keywords: hedonic price, real estate differentiation, reconstruction strategy, spatial justice, urban texture analysis

Procedia PDF Downloads 85

Authors: Abtin Farokhipanah

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In recent years, analysis of structures is based on ductility design in contradictory to strength design in surveying earthquake effects on structures. ASCE07-10 code offers to intensify relative drifts calculated from a linear analysis with Cd which is called (Deflection Amplification Factor) to obtain the real relative drifts which can be calculated using nonlinear analysis. This lateral drift should be limited to the code boundaries. Calculation of this amplification factor for different structures, comparing with ASCE07-10 code and offering the best coefficient are the purposes of this research. Following our target, short and tall building steel structures with various earthquake resistant systems in linear and nonlinear analysis should be surveyed, so these questions will be answered: 1. Does the Response Modification Coefficient (R) have a meaningful relation to Deflection Amplification Factor? 2. Does structure height, seismic zone, response spectrum and similar parameters have an effect on the conversion coefficient of linear analysis to real drift of structure? The procedure has used to conduct this research includes: (a) Study on earthquake resistant systems, (b) Selection of systems and modeling, (c) Analyzing modeled systems using linear and nonlinear methods, (d) Calculating conversion coefficient for each system and (e) Comparing conversion coefficients with the code offered ones and concluding results.

Keywords: ASCE07-10 code, deflection amplification factor, earthquake engineering, lateral displacement of structures, response modification coefficient

Procedia PDF Downloads 353

Authors: Hung-Sheng Lin, Cheng-Hsuan Li

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Over the past few years, kernel-based algorithms have been widely used to extend some linear feature extraction methods such as principal component analysis (PCA), linear discriminate analysis (LDA), and nonparametric weighted feature extraction (NWFE) to their nonlinear versions, kernel principal component analysis (KPCA), generalized discriminate analysis (GDA), and kernel nonparametric weighted feature extraction (KNWFE), respectively. These nonlinear feature extraction methods can detect nonlinear directions with the largest nonlinear variance or the largest class separability based on the given kernel function. Moreover, they have been applied to improve the target detection or the image classification of hyperspectral images. The double nearest proportion feature extraction (DNP) can effectively reduce the overlap effect and have good performance in hyperspectral image classification. The DNP structure is an extension of the k-nearest neighbor technique. For each sample, there are two corresponding nearest proportions of samples, the self-class nearest proportion and the other-class nearest proportion. The term “nearest proportion” used here consider both the local information and other more global information. With these settings, the effect of the overlap between the sample distributions can be reduced. Usually, the maximum likelihood estimator and the related unbiased estimator are not ideal estimators in high dimensional inference problems, particularly in small data-size situation. Hence, an improved estimator by shrinkage estimation (regularization) is proposed. Based on the DNP structure, LDA is included as a special case. In this paper, the kernel method is applied to extend DNP to kernel-based DNP (KDNP). In addition to the advantages of DNP, KDNP surpasses DNP in the experimental results. According to the experiments on the real hyperspectral image data sets, the classification performance of KDNP is better than that of PCA, LDA, NWFE, and their kernel versions, KPCA, GDA, and KNWFE.

Keywords: feature extraction, kernel method, double nearest proportion feature extraction, kernel double nearest feature extraction

Procedia PDF Downloads 341

Authors: SangWon Han, MuWook Pyeon, Sujung Moon, DaeKyo Seo

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Recently, technologies based on three-dimensional (3D) space information are being developed and quality of life is improving as a result. Research on real-time digital map (RDM) is being conducted now to provide 3D space information. RDM is a service that creates and supplies 3D space information in real time based on location/shape detection. Research subjects on RDM include the construction of 3D space information with matching image data, complementing the weaknesses of image acquisition using multi-source data, and data collection methods using big data. Using RDM will be effective for space analysis using 3D space information in a U-City and for other space information utilization technologies.

Keywords: RDM, multi-source data, big data, U-City

Procedia PDF Downloads 432

Authors: Behnam Zahednejad, Saeed Kosari

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Widespread deployment of Internet of Things (IoT) has raised security and privacy issues in this environment. Designing a secure two-factor authentication scheme between the user and server is still a challenging task. In this paper, we focus on Cancelable Biometric (CB) as an authentication factor in IoT. We show that previous CB-based scheme fail to provide real two-factor security, Perfect Forward Secrecy (PFS) and suffer database attacks and traceability of the user. Then we propose our improved scheme based on CB and Physically Unclonable Functions (PUF), which can provide real two-factor security, PFS, user’s unlinkability, and resistance to database attack. In addition, Key Compromise Impersonation (KCI) resilience is achieved in our scheme. We also prove the security of our proposed scheme formally using both Real-Or-Random (RoR) model and the ProVerif analysis tool. For the usability of our scheme, we conducted a performance analysis and showed that our scheme has the least communication cost compared to the previous CB-based scheme. The computational cost of our scheme is also acceptable for the IoT environment.

Keywords: IoT, two-factor security, cancelable biometric, key compromise impersonation resilience, perfect forward secrecy, database attack, real-or-random model, ProVerif

Procedia PDF Downloads 100

Authors: Ghofrane Rehaiem, Hamza Gharsellaoui, Samir Benahmed

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In this study, Artificial Neural Networks (ANNs) were used for modeling the parameters that allow the real-time scheduling of embedded systems under resources constraints designed for real-time applications running. The objective of this work is to implement a neural networks based approach for real-time scheduling of embedded systems in order to handle real-time constraints in execution scenarios. In our proposed approach, many techniques have been proposed for both the planning of tasks and reducing energy consumption. In fact, a combination of Dynamic Voltage Scaling (DVS) and time feedback can be used to scale the frequency dynamically adjusting the operating voltage. Indeed, we present in this paper a hybrid contribution that handles the real-time scheduling of embedded systems, low power consumption depending on the combination of DVS and Neural Feedback Scheduling (NFS) with the energy Priority Earlier Deadline First (PEDF) algorithm. Experimental results illustrate the efficiency of our original proposed approach.

Keywords: optimization, neural networks, real-time scheduling, low-power consumption

Procedia PDF Downloads 369

Authors: Jayanth C., Anirudh Sai Yetikuri, Kavitha S. N.

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This paper explores the development and application of computer vision and machine learning techniques for real-time pose detection, facial recognition, and number plate extraction. Utilizing MediaPipe for pose estimation, the research presents methods for detecting hand raises and ducking postures through real-time video analysis. Complementarily, facial recognition is employed to compare and verify individual identities using the face recognition library. Additionally, the paper demonstrates a robust approach for extracting and storing vehicle number plates from images, integrating Optical Character Recognition (OCR) with a database management system. The study highlights the effectiveness and versatility of these technologies in practical scenarios, including security and surveillance applications. The findings underscore the potential of combining computer vision techniques to address diverse challenges and enhance automated systems for both individual and vehicular identification. This research contributes to the fields of computer vision and machine learning by providing scalable solutions and demonstrating their applicability in real-world contexts.

Keywords: computer vision, pose detection, facial recognition, number plate extraction, machine learning, real-time analysis, OCR, database management

Procedia PDF Downloads 24

Authors: Chandra Prayaga, Aaron Wade, Lakshmi Prayaga, Gopi Shankar Mallu

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This paper presents the use of machine learning algorithms to predict the success of students in an introductory physics course. Data having 140 rows pertaining to the performance of two batches of students was used. The lack of sufficient data to train robust machine learning models was compensated for by generating synthetic data similar to the real data. CTGAN and CTGAN with Gaussian Copula (Gaussian) were used to generate synthetic data, with the real data as input. To check the similarity between the real data and each synthetic dataset, pair plots were made. The synthetic data was used to train machine learning models using the PyCaret package. For the CTGAN data, the Ada Boost Classifier (ADA) was found to be the ML model with the best fit, whereas the CTGAN with Gaussian Copula yielded Logistic Regression (LR) as the best model. Both models were then tested for accuracy with the real data. ROC-AUC analysis was performed for all the ten classes of the target variable (Grades A, A-, B+, B, B-, C+, C, C-, D, F). The ADA model with CTGAN data showed a mean AUC score of 0.4377, but the LR model with the Gaussian data showed a mean AUC score of 0.6149. ROC-AUC plots were obtained for each Grade value separately. The LR model with Gaussian data showed consistently better AUC scores compared to the ADA model with CTGAN data, except in two cases of the Grade value, C- and A-.

Keywords: machine learning, student success, physics course, grades, synthetic data, CTGAN, gaussian copula CTGAN

Procedia PDF Downloads 43

Authors: A. J. Regan, F. J. Lidgey, M. Betteridge, P. Georgiou, C. Toumazou, K. Hayatleh, J. R. Dibble

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Our goal is development of an algorithm capable of predicting the directional trend of the Standard and Poor’s 500 index (S&P 500). Extensive research has been published attempting to predict different financial markets using historical data testing on an in-sample and trend basis, with many authors employing excessively complex mathematical techniques. In reviewing and evaluating these in-sample methodologies, it became evident that this approach was unable to achieve sufficiently reliable prediction performance for commercial exploitation. For these reasons, we moved to an out-of-sample strategy based on linear regression analysis of an extensive set of financial data correlated with historical closing prices of the S&P 500. We are pleased to report a directional trend accuracy of greater than 55% for tomorrow (t+1) in predicting the S&P 500.

Keywords: financial algorithm, GPU, S&P 500, stock market prediction

Procedia PDF Downloads 349

Authors: Rajat Kapoor

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Indian Real Estate sector is the second largest employer after agriculture and is slated to grow at 30 percent over the next decade. Indian cities have shown tumultuous growth since last two decades. With the growing need of infrastructure, it has become inevitable for real estate sector to adopt more organized and transparent system of investment. SPVs such as REITs ensure transparency facilitating accessibility to invest in real estate for those who find it difficult to purchase real estate as an investment option with a realistic income expectation from their investment. RIETs or real estate investment trusts is an instrument of pooling funds similar to that of mutual funds. In a simpler term REIT is an Investment Vehicle in the form a trust which holds & manages large commercial rent¬ earning properties on behalf of investors and distributes most of its profit as dividends. REIT enables individual investors to invest their money in commercial real estate assets in a diversified portfolio and on the other hand provides fiscal liquidity to developers as easy exit option and channel funds for new projects. However, the success REIT is very much dependent on the taxation structure making such models attractive and adaptive enough for both developers and investors to opt for such investment option. This paper is intended to capture an overview of REITs with context to Indian real estate scenario.

Keywords: Indian real estate, real estate infrastructure trusts, urban finance, infrastructure investment trusts

Procedia PDF Downloads 466

Authors: Lemar Blake, Chris Oura, Ayanna C. N. Phillips Savage

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Improved DNA sequencing technology has greatly enhanced bacterial identification, especially for organisms that are difficult to culture. Mycobacteriosis with consistent hyphema, bilateral exophthalmia, open mouth gape and ocular lesions, were observed in various fish populations at the School of Veterinary Medicine, Aquaculture/Aquatic Animal Health Unit. Objective: To identify the species of Mycobacterium that is affecting aquarium fish at the School of Veterinary Medicine, Aquaculture/Aquatic Animal Health Unit. Method: A total of 13 fish samples were collected and analyzed via: Ziehl-Neelsen, conventional polymerase chain reaction (PCR) and real-time PCR. These tests were carried out simultaneously for confirmation. The following combination of conventional primers: 16s rRNA (564 bp), rpoB (396 bp), sod (408 bp) were used. Concatenation of the gene fragments was carried out to phylogenetically classify the organism. Results: Acid fast non-branching bacilli were detected in all samples from homogenized internal organs. All 13 acid fast samples were positive for Mycobacterium via real-time PCR. Partial gene sequences using all three primer sets were obtained from two samples and demonstrated a novel strain. A strain 99% related to Mycobacterium marinum was also confirmed in one sample, using 16srRNA and rpoB genes. The two novel strains were clustered with the rapid growers and strains that are known to affect humans. Conclusions: Phylogenetic analysis demonstrated two novel Mycobacterium strains with the potential of being zoonotic and one strain 99% related to Mycobacterium marinum.

Keywords: polymerase chain reaction, phylogenetic, DNA sequencing, zoonotic

Procedia PDF Downloads 142

Authors: Zulkifli Zainal Abidin, Ahmad Shahril Mohd Ghani

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Agent-based systems technology has been addressed as a new paradigm for conceptualizing, designing, and implementing software systems. Agents are sophisticated systems that act autonomously across open and distributed environments in solving problems. Nevertheless, it is impractical to rely on a single agent to do all computing processes in solving complex problems. An increasing number of applications lately require multiple agents to work together. A multi-agent system (MAS) is a loosely coupled network of agents that interact to solve problems that are beyond the individual capacities or knowledge of each problem solver. However, the network of MAS still requires a main system to govern or oversees the operation of the agents in order to achieve a unified goal. We had developed a fleet management system (FMS) in order to manage the fleet of agents, plan route for the agents, perform real-time data processing and analysis, and issue sets of general and specific instructions to the agents. This FMS should be able to perform real-time data processing, communicate with the autonomous surface vehicle (ASV) agents and generate bathymetric map according to the data received from each ASV unit. The first algorithm is developed to communicate with the ASV via radio communication using standard National Marine Electronics Association (NMEA) protocol sentences. Next, the second algorithm will take care of the path planning, formation and pattern generation is tested using various sample data. Lastly, the bathymetry map generation algorithm will make use of data collected by the agents to create bathymetry map in real-time. The outcome of this research is expected can be applied on various other multi-agent systems.

Keywords: autonomous surface vehicle, fleet management system, multi agent system, bathymetry

Procedia PDF Downloads 269

Authors: Denis Obrul, Borut Žalik

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We present an extendable online real-time tracking platform that can be used to track a wide variety of location-aware devices. These can range from GPS devices mounted inside a vehicle, closed and secure systems such as Teltonika and to mobile phones running multiple platforms. Special consideration is given to decentralized approach, security and flexibility. A number of different use cases are presented as a proof of concept.

Keywords: real-time, online, gps, tracking, web application

Procedia PDF Downloads 351

Authors: Hassam Ahmed, Yuanzhi Liu, Yassine Selami, Wei Tao, Hui Zhao

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The purpose of this research is to develop a real time axial force measurement system for a smart bearing through the use of strain-gauges, whereby the data acquisition is performed by an Arduino microcontroller due to its easy manipulation and low-cost. The measured signal is acquired and then discretized using a Wheatstone Bridge and an Analog-Digital Converter (ADC) respectively. For bearing monitoring, a real time monitoring system based on Internet of things (IoT) and Bluetooth were developed. Experimental tests were performed on a bearing within a force range up to 600 kN. The experimental results show that there is a proportional linear relationship between the applied force and the output voltage, and the error R squared is within 0.9878 based on the regression analysis.

Keywords: bearing, force measurement, IoT, strain gauge

Procedia PDF Downloads 139

Authors: Rafid Doulab

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Elemental Impurities in the Pharmaceuticals industryis are indispensable to ensure pharmaceuticalssafety for 24 elements. Although atomic absorption and inductively coupled plasma are used in the U.S Pharmacopeia and the European Pharmacopoeia, FESEM with energy dispersive spectrometers can be applied as an alternative analysis method for quantitative and qualitative results for a variety of elements without chemical pretreatment, unlike other techniques. This technique characterizes by shortest time, with more less contamination, no reagent consumption, and generation of minimal residue or waste, as well as sample preparations time limiting, with minimal analysis error. Simple dilution for powder or direct analysis for liquid, we analyzed the usefulness of EDS method in testing with field emission scanning electron microscopy (FESEM, SUPRA 55 Carl Zeiss Germany) with an X-ray energy dispersion (XFlash6l10 Bruker Germany). The samples analyzed directly without coating by applied 5µ of known concentrated diluted sample on carbon stub with accelerated voltage according to sample thickness, the result for this spot was in atomic percentage, and by Avogadro converted factor, the final result will be in microgram. Conclusion and recommendation: The conclusion of this study is application of FESEM-EDS in US pharmacopeia and ICH /Q3D guideline to reach a high-precision and accurate method in element impurities analysis of drugs or bulk materials to determine the permitted daily exposure PDE in liquid or solid specimens, and to obtain better results than other techniques, by the way it does not require complex methods or chemicals for digestion, which interfere with the final results with the possibility of to keep the sample at any time for re analysis. The recommendation is to use this technique in pharmacopeia as standard methods like inductively coupled plasma both ICP-AES, ICP-OES, and ICP-MS.

Keywords: pharmacopoeia, FESEM-EDS, element impurities, atomic concentration

Procedia PDF Downloads 115

Authors: M. Adamski, J. Cwiklak

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The contemporary battlefield creates a demand for more costly and highly advanced munitions. Training personnel responsible for operations, as well as an immediate execution of combat tasks, which engage real assets, is unrealistic and economically not feasible. Owing to a wide array of exploited simulators and various types of imitators, it is possible to reduce the costs. One of the effective elements of training, which can be applied in the training of all service branches, are imitators of aerial targets. This research serves as an introduction to the commencement of design analysis over a real aerial target imitator. Within the project, the basic aerodynamic calculations were made, which enabled to determine its geometry, design layout, performance, as well as the mass balance of individual components. The conducted calculations of the parameters of flight characteristics come closer to the real performance of such unmanned aerial vehicles.

Keywords: aerial target, aerodynamics, imitator, performance

Procedia PDF Downloads 395

Authors: Suhas Kadam, Vishal Chandanshive, Niraj Rane, Sanjay Govindwar

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Fimbristylis dichotoma, Ammannia baccifera, and their co-plantation consortium FA were found to degrade methyl orange, simulated dye mixture, and real textile effluent. Wild plants of Fimbristylis dichotoma and Ammannia baccifera with equal biomass showed 91 and 89% decolorization of methyl orange within 60 h at a concentration of 50 ppm, while 95% dye removal was achieved by consortium FA within 48 h. Floating phyto-beds with co-plantation (Fimbristylis dichotoma and Ammannia baccifera) for the treatment of real textile effluent in a constructed wetland was observed to be more efficient and achieved 79, 72, 77, 66 and 56% reductions in ADMI color value, chemical oxygen demand, biological oxygen demand, total dissolve solid and total suspended solid of textile effluent, respectively. High performance thin layer chromatography, gas chromatography-mass spectroscopy, Fourier transform infrared spectroscopy, Ultra violet-Visible spectroscopy and enzymatic assays confirmed the phytotransformation of parent dye in the new metabolites. T-RFLP analysis of rhizospheric bacteria of Fimbristylis dichotoma, Ammannia baccifera, and consortium FA revealed the presence of 88, 98 and 223 genera which could have been involved in dye removal. Toxicity evaluation of products formed after phytotransformation of methyl orange by consortium FA on bivalves Lamellidens marginalis revealed less damage in the gills architecture when analyzed histologically. Toxicity measurement by Random Amplification of Polymorphic DNA (RAPD) technique revealed normal banding pattern in treated methyl orange sample suggesting less toxic nature of phytotransformed dye products.

Keywords: constructed wetland, phyto-bed, textile effluent, phytoremediation

Procedia PDF Downloads 481

Authors: Bongsoo Jeon, Jayoung Kim, Jihong Lee

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Methods for measuring or estimating of ground shape by a laser range finder and a vision sensor (exteroceptive sensors) have critical weakness in terms that these methods need prior database built to distinguish acquired data as unique surface condition for driving. Also, ground information by exteroceptive sensors does not reflect the deflection of ground surface caused by the movement of UGVs. Therefore, this paper proposes a method of recognizing exact and precise ground shape using Inertial Measurement Unit (IMU) as a proprioceptive sensor. In this paper, firstly this method recognizes attitude of a robot in real-time using IMU and compensates attitude data of a robot with angle errors through analysis of vehicle dynamics. This method is verified by outdoor driving experiments of a real mobile robot.

Keywords: inertial measurement unit, laser range finder, real-time recognition of the ground shape, proprioceptive sensor

Procedia PDF Downloads 285

Authors: Reskino Resky

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This research purposes to create a model to detecting financial statement fraud. This research examines the variable of fraud triangle and auditor industry specialization with financial statement fraud. This research used sample of company which is listed in Indonesian Stock Exchange that have sanctions and cases by Financial Services Authority in 2011-2013. The number of company that were became in this research were 30 fraud company and 30 non-fraud company. The method of determining the sample is by using purposive sampling method with judgement sampling, while the data processing methods used by researcher are mann-whitney u and discriminants analysis. This research have two from five variable that can be process with discriminant analysis. The result shows the financial targets can be detect financial statement fraud, while financial stability can’t be detect financial statement fraud.

Keywords: fraud triangle analysis, financial targets, financial stability, auditor industry specialization, financial statement fraud

Procedia PDF Downloads 455

Authors: Abdel-Aziz M. Mohamed, Nermeen Coutry

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Lead time is an important measure of supply chain performance. It impacts both customer satisfactions as well as the total cost of inventory. This paper presents the result of a study on the analysis of the customer order lead-time for a multinational company. In the study, the lead time was divided into three stages: order entry, order fulfillment, and order delivery. A sample of size 2,425 order lines from the company records were considered for this study. The sample data includes information regarding customer orders from the time of order entry until order delivery. Data regarding the lead time of each sage for different orders were also provided. Summary statistics on lead time data reveals that about 30% of the orders were delivered after the scheduled due date. The result of the multiple linear regression analysis technique revealed that component type, logistics parameter, order size and the customer type have significant impact on lead time. Data analysis on the stages of lead time indicates that stage 2 consumes over 50% of the lead time. Pareto analysis was made to study the reasons for the customer order delay in each of the 3 stages. Recommendation was given to resolve the problem.

Keywords: lead time reduction, customer satisfaction, service quality, statistical analysis

Procedia PDF Downloads 729

Authors: Shazia Ali, Yves Mard, Éric Severin

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To the best of our knowledge, this is the first study to have analyzed the impact of a) firm-specific product-market power and b) industry competition on earnings management behavior of European firms in distress versus healthy years while controlling for firm-level characteristics. We predicted a significant relationship between firms’ product market power and earnings management tools and their trade-off under the moderation effect of financial distress. We found that the firm-level market power hereinafter referred to as MP (proxied by the industry-adjusted Lerner Index) is positively associated with both real and accrual earnings management. However, MP is associated with a higher level of real earnings management compared to accrual earnings management in distress years compared to healthy years. On the other hand, industry product market power (representing low competition and proxied by the inverse of the total number of firms in an industry hereinafter referred to as NUMB) and firms product market power (proxied by firm market share hereinafter referred to as MS) are associated with lower inflationary accruals and higher deflationary accruals respectively. On the other hand, they are found to be linked with higher real earnings management in distress versus healthy years. When we divided the sample into small and big firms based on their respective industry-year median total assets, we found that all three measures of industry competition (Industry Median Lerner Index (hereinafter referred to as IMLI), NUMB, and Herfindahl–Hirschman Index (hereinafter referred to as HHI) indicate that small firms in low-competitive industries in financial distress are more likely to inflate their earnings through discretionary accruals. While big firms in this situation are more likely to lower the use of both inflationary and deflationary discretionary accruals as indicated by IMLI and HHI and trade-off accruals earnings management for real earnings management as indicated by NUMB. Moreover, IMLI and HHI did not show any interesting results when we divided the sample based on the firm Lerner Index/Market Power. However, the distressed firms with high market power (MP>industry median) are found to engage in income-decreasing discretionary accruals in low-competitive industries (high NUMB). Whereas firms with low market power in the same industry use downward discretionary accruals but inflate income using real activities (abnCFO). Our findings are robust across alternate measures of discretionary accruals and financial distress, such as the Altman Z-Score. The finding of the study is valuable for accounting standard setters, competition authorities, policymakers, and investors alike to help in informed decision-making.

Keywords: financial distress, earnings management, market competition

Procedia PDF Downloads 119

Authors: Vajihe Fasihi

Abstract:

With the advancement of technology and the expansion of the Internet, a significant change in lifestyle and consumption can be seen in societies. The increasing number of mobile applications (such as SnappFood) has expanded the scope of using apps for wider access to services to citizens and meets the needs of a large number of citizens in the shortest time and with reasonable quality. First, this article seeks to understand the concept and function of the Internet distribution network on the Iranian society, which was investigated in a smaller sample (students of the Faculty of Social Sciences of the Tehran university ) and uses the semi-structured interview method, and then explores the concept of consumerism. The main issue of this research is the effect of mobile apps, especially SnappFood, on increasing consumption and the difference between real needs and false needs among consumers. The findings of this research show that the use of the mentioned program has been effective in increasing the false needs of the sample community and has led to the phenomenon of consumerism.

Keywords: consumerism economics, false needs, mobile applications, reel needs

Procedia PDF Downloads 53

Authors: Djeukeu Asongni William, Leng Marlyse, Gouado Inocent

Abstract:

Background: Process for obtaining D. schimperiana chips involves a long period of cooking followed by drying of obtained products in the sun. Such a process could induce the modification of the functional properties of the chips, thus reducing the technological uses of these products. This study was conducted with a view to assessing the impact of this process on the chips of D. schimperiana. Methods: The chips used were purchased in Baham, Bamendjou and Bagangté markets during the month of February 2013. A representative sample of each market chips was formed by mixing the chips of several sellers. The control sample consisted of fresh yams that have been sliced to the average size of local chips then dried in the oven at 45 ° C for 36 h. On each sample was performed the analysis of the physico-chemical properties (carbohydrates, lipids, proteins, iron , phosphorus, reducing sugars, ash and total starch) and gelling properties both with and without inhibitor alpha-amylases (0.018 and 0.146 mol / l). Results: Results show that the levels of ash 2.99 g / 100gms, iron 1.01 g / 100gms and phosphorus 532.06 mg / 100gms fresh sample were significantly higher than those of the products obtained in the traditional process. The functional properties of the chips obtained from different methods shows that the peak viscosity of the fresh sample is larger than the other samples with or without inhibitor. In addition, the fresh sample has the lowest breakdown under the same conditions. Conclusion: These results show that traditional process reduces technological potential of chips, thus limiting the value of D. schimperiana.

Keywords: Dioscorea schimperiana, chips, functional properties, technological properties, valorization

Procedia PDF Downloads 400

Authors: Hossein Tavallali, Mohammad Ali Karimi, Gohar Deilamy-Rad

Abstract:

The proposed method for speciation, preconcentration and determination of Fe(II) and Fe(III) in pharmaceutical products was developed using of alumina-coated magnetite nanoparticles (Fe₃O₄/Al₂O₃ NPs) as solid phase extraction (SPE) sorbent in magnetic mixed hemimicell solid phase extraction (MMHSPE) technique followed by flame atomic absorption spectrometry analysis. The procedure is based on complexation of Fe(II) with 1, 10-phenanthroline (OP) as complexing reagent for Fe(II) that immobilized on the modified Fe₃O₄/Al₂O₃ NPs. The extraction and concentration process for pharmaceutical sample was carried out in a single step by mixing the extraction solvent, magnetic adsorbents under ultrasonic action. Then, the adsorbents were isolated from the complicated matrix easily with an external magnetic field. Fe(III) ions determined after facility reduced to Fe(II) by added a proper reduction agent to sample solutions. Compared with traditional methods, the MMHSPE method simplified the operation procedure and reduced the analysis time. Various influencing parameters on the speciation and preconcentration of trace iron, such as pH, sample volume, amount of sorbent, type and concentration of eluent, were studied. Under the optimized operating conditions, the preconcentration factor of the modified nano magnetite for Fe(II) 167 sample was obtained. The detection limits and linear range of this method for iron were 1.0 and 9.0 - 175 ng.mL⁻¹, respectively. Also the relative standard deviation for five replicate determinations of 30.00 ng.mL^-1 Fe²⁺ was 2.3%.

Keywords: Alumina-Coated magnetite nanoparticles, Magnetic Mixed Hemimicell Solid-Phase Extraction, Fe(ΙΙ) and Fe(ΙΙΙ), pharmaceutical sample

Procedia PDF Downloads 291

Authors: Ferawati, H. Purwanto, Y. F. Kurnia, E. Purwati

Abstract:

The aim of this study was to evaluate the microbiological quality and safety of meatball obtained from five different manufacturers around Payakumbuh City, West Sumatra, Indonesia. Microbiological analysis of meatball sample resulted in aerobic plate count range from 7 log CFU/gr to 8.623 log CFU/gr, respectively. Total coliform ranges from 1.041 log Most Probable Number (MPN)/gr to 3.380 log MPN/gr, respectively. Chemical analysis of meatball sample consisted of borax and formalin content. The result of qualitative detection of borax and formalin content on all meatball samples were not detected. Thus, it remains essential to include the significance of effective hygiene practices as an important safety measure in consumer education programmes.

Keywords: borax, formalin, meatball, microbiological quality

Procedia PDF Downloads 286