Search results for: fermentation condition
2828 Low Density Lipoprotein: The Culprit in the Development of Obesity
Authors: Ojiegbe Ikenna Nathan
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Obesity is a medical condition in which excess body fat has accumulated to the extent that it leads to reduced life expectancy and or increased health problems. Obesity as a worldwide problem is seen clustered in the families and it moves from generation to generation. It causes some disabilities, mortality and morbidity if left unattended to. The predisposing factors to obesity are either genetic or environment in origin. Nevertheless, the main predisposing factor to obesity is the excessive consumption of food rich in low-density lipoprotein (LDL) such as organ meats, saturated fats etc. This low-density lipoprotein causes an increase in adipose tissue and complicates to obesity. There are varieties of obesity which one needs to take appropriate measures to avoid; such as android, gynoid and morbid obesity. Nonetheless, studies have shown that there is hope for the obese individuals, despite the cause, type and degree of their obesity. This is through the use of the different available treatment measures which increase in physical activities, caloric restrictions, drug therapy and surgical intervention.Keywords: low-density, lipoprotein, culprit, obesity
Procedia PDF Downloads 4002827 Increasing of Resiliency by Using Gas Storage in Iranian Gas Network
Authors: Mohsen Dourandish
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Iran has a huge pipeline network in every state of country which is the longest and vastest pipeline network after Russia and USA (360,000 Km high pressure pipelines and 250,000 Km distribution networks). Furthermore in recent years National Iranian Gas Company is planning to develop natural gas network to cover all cities and villages above 20 families, in a way that 97 percent of Iran population will be gas consumer by 2020. In this condition, network resiliency will be the first priority of NIGC and due to that several planning for increasing resiliency of gas network is under construction. The most important strategy of NIGC is converting tree form pattern network to loop gas networks and developing underground gas storage near main gas consuming centers. In this regard NIGC is planning for construction of over 3500 km high-pressure pipeline and also 10 TCM gas storage capacities in UGSs.Keywords: Iranian gas network, peak shaving, resiliency, underground gas storage
Procedia PDF Downloads 3252826 Development of 111In-DOTMP as a New Bone Imaging Agent
Authors: H. Yousefnia, S. Zolghadri, AR. Jalilian, A. Mirzaei, A. Bahrami-Samani, M. Erfani
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The objective of this study is the preparation of 111In-DOTMP as a new bone imaging agent. 111In was produced at the Agricultural, Medical and Industrial Research School (AMIRS) by means of 30 MeV cyclotron via natCd(p,x)111In reaction. Complexion of In‐111 with DOTMP was carried out by adding 0.1 ml of the stock solution (50 mg/ml in 2 N NaoH) to the vial containing 1 mCi of 111In. pH of the mixture was adjusted to 7-8 by means of phosphate buffer. The radiochemical purity of the complex at the optimized condition was higher than 98% (by using whatman No.1 paper in NH4OH:MeOH: H2O (0.2:2:4)). Both the biodistribution studies and SPECT imaging indicated high bone uptake. The ratio of bone to other soft tissue accumulation was significantly high which permit to observe high quality images. The results show that 111In-DOTMP can be used as a suitable tracer for diagnosis of bone metastases by SPECT imaging.Keywords: biodistribution, DOTMP, 111In, SPECT
Procedia PDF Downloads 5342825 Italian Central Guarantee Fund: An Analysis of the Guaranteed SMEs’ Default Risk
Authors: M. C. Arcuri, L. Gai, F. Ielasi
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Italian Central Guarantee Fund (CGF) has the purpose to facilitate Small and Medium-sized Enterprises (SMEs)’ access to credit. The aim of the paper is to study the evaluation method adopted by the CGF with regard to SMEs requiring its intervention. This is even more important in the light of the recent CGF reform. We analyse an initial sample of more than 500.000 guarantees from 2012 to 2018. We distinguish between a counter-guarantee delivered to a mutual guarantee institution and a guarantee directly delivered to a bank. We investigate the impact of variables related to the operations and the SMEs on Altman Z’’-score and the score consistent with CGF methodology. We verify that the type of intervention affects the scores and the initial condition changes with the new assessment criterions.Keywords: banks, default risk, Italian guarantee fund, mutual guarantee institutions
Procedia PDF Downloads 1742824 High-Performance Non-aqueous Organic Redox Flow Battery in Ambient Condition
Authors: S. K. Mohapatra, K. Ramanujam, S. Sankararaman
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Redox flow battery (RFB) is a preferred energy storage option for grid stabilisation and energy arbitrage as it offers energy and power decoupling. In contrast to aqueous RFBs (ARFBs), nonaqueous RFBs (NARFBs) could offer high energy densities due to the wider electrochemical window of the solvents used, which could handle high and low voltage organic redox couples without undergoing electrolysis. In this study, a RFB based on benzyl viologen hexafluorophosphate [BV(PF6)2] as anolyte and N-hexyl phenothiazine [HPT] as catholyte demonstrated. A cell operated with mixed electrolyte (1:1) containing 0.2 M [BV(PF₆)₂] and 0.2 M [HPT] delivered a coulombic efficiency (CE) of 95.3 % and energy efficiency (EE) 53%, with nearly 68.9% material utilisation at 40 mA cm-2 current density.Keywords: non-aqueous redox flow battery, benzyl viologen, N-hexyl phenothiazine, mixed electrolyte
Procedia PDF Downloads 762823 Comparison of Chemical Coagulation and Electrocoagulation for Boron Removal from Synthetic Wastewater Using Aluminium
Authors: Kartikaningsih Danis, Yao-Hui Huang
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Various techniques including conventional and advanced have been employed for the boron treatment from water and wastewater. The electrocoagulation involves an electrolytic reactor for coagulation/flotation with aluminium as anode and cathode. There is aluminium as coagulant to be used for removal which may induce secondary pollution in chemical coagulation. The purpose of this study is to investigate and compare the performance between electrocoagulation and chemical coagulation on boron removal from synthetic wastewater. The effect of different parameters, such as pH reaction, coagulant dosage, and initial boron concentration were examined. The results show that the boron removal using chemical coagulation was lower. At the optimum condition (e.g. pH 8 and 0.8 mol coagulant dosage), boron removal efficiencies for chemical coagulation and electrocoagulation were 61% and 91%, respectively. In addition, the electrocoagulation needs no chemical reagents and makes the boron treatment easy for application.Keywords: boron removal, chemical coagulation, aluminum, electro-coagulation
Procedia PDF Downloads 4042822 To Study the Performance of FMS under Different Manufacturing Strategies
Authors: Mohammed Ali
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A flexible manufacturing system has been studied under different manufacturing strategies. The aim of this paper is to test the impact of number of pallets and routing flexibility (design strategy) on system performance operating at different sequencing and dispatching rules (control strategies) at unbalanced load condition (planning strategies). A computer simulation model is developed to evaluate the effects of aforementioned strategies on the make-span time, which is taken as the system performance measure. The impact of number of pallets is shown with the different levels of routing flexibility. In this paper, the same manufacturing system is modeled under different combination of sequencing and dispatching rules. The result of the simulation shows that there is definite range of pallets for each level of routing flexibility at which the systems performs satisfactorily.Keywords: flexible manufacturing system, manufacturing, strategy, makespan
Procedia PDF Downloads 6682821 Common Sports Medicine Injuries in Primary Health Care
Authors: Thuraya Ahmed Hamood Al Shidhani
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Sports Medicine injuries are very common in primary health care. It is not necessary related to direct trauma, but it could be because of repetitive stress and overuse injuries. Knowledge of Primary Health care providers about the common sports medicine injuries and when to refer to a specialist is essential. Common sports injuries are muscle strain, joint sprain, bone bruise, Patellofemoral pain syndrome, Anterior cruciate ligament injuries, meniscal injuries, ankle ligaments injuries, concussion, Rotator cuff tendinosis/impingement syndrome, lateral and medial epicondylitis and fractures. Systematic approach is very useful in evaluation of sports injuries. RICE is important in initial management. Physiotherapy is essential for rehabilitation. Definitive Management is dependent on patient’s condition and function.Keywords: common, sports medicine injuries, primary health care, injuries
Procedia PDF Downloads 842820 Silent Myocardial Infarction Presented with Homonymous Hemianopia in a Non-Diabetic Middle Aged Man
Authors: Seyed Fakhroddin Hejazi, Mohammad Saleh Sadeghi, Leili Iranirad
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Silent myocardial infarction is defined as the appearance of pathological Q waves in the electrocardiogram, without objective signs of myocardial infarction and any minimal or atypical symptoms. Although this condition has been known for a long time, but little is known about its phenomenon and the mechanisms of it remain unclear. Its coincidence with stroke is also still controversial. This case report introduces a middle-aged man with silent myocardial infarction presented with homonymous hemianopia, which except stage 1 hypertension, had no other major cardiovascular risk factors including diabetes mellitus, hypercholesterolemia, family history of cardiac diseases and smoking. In conclusion, this case report indicated that existence of only one cardiovascular risk factor would lead to the development of MI or stroke.Keywords: silent myocardial infarction, homonymous hemianopia, stroke, hypertension
Procedia PDF Downloads 2882819 Correlation of Stress and Blood Glucose Level in Working Women from Tribal Region of Navapur, Dist-Nandurbar
Authors: Surekha B. Bansode, Shakeela K. Shareef
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Working women have to face complex issues of family life and professional life. Stress is the condition that results from person’s response to physical, emotional or environmental factors. The stress response can cause problems when it overreacts or fails to turn off and reset itself properly. In the present investigation correlation between stress and blood glucose level in working women group and non working women group was studied. Working women when compared with non working women, experienced more physical and psychological stress. An additional increase in fasting blood glucose levels could be attributed to stress and anxiety they undergo at the workplace. This may lead to increase their susceptibility to develop type II Diabetes Mellitus in coming future.Keywords: blood sugar, nutrition, stress, working women
Procedia PDF Downloads 5292818 Ensuring a Sustainable National Development Through Entrepreneurship Education in Nigerian Tertiary Institutions
Authors: Adeyemi Oluremi Olubusuyi
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In most of the developed countries, entrepreneurship education has been and will continue to be, a great economic stimulator. Entrepreneurship advantages cannot be overemphasized in any society that desires sustainable national development because it creates new technologies, production and services; which in turn encourage improved productivity and rapid economic growth. Economic growth will invariably have positive influences on the health, thereby leading to sound body systems, increase in the lifespan, improvement in social status and standard condition of living. Promoting an effective application of entrepreneurship education principle will, in no small measure, propel Nigeria to the much desired enviable national development level which the country is currently yearning for. The focus of this paper is to discuss entrepreneurship education with reference to its concept, nature, objectives and development approaches.Keywords: entreprenuership, entrepreneurship education, national development, tertiary institutions
Procedia PDF Downloads 1142817 An Investigation on Viscoelastic and Electrical Properties of Biopolymer-Based Composites
Authors: K. Sever, Y. Seki, Z. Yenier, İ. Şen, M. Sarikanat
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It is known that Chitosan, as a natural polymer, has many excellent properties such as bicompotability, biodegradability and nontoxicity. Besides it has some limitations such as poor solubility in water and low conductivity in electrical devices and sensor applications. In order to improve electrical conductivity properties grapheme loading was conducted into chitosan. For this aim, chitosan solution was prepared in acidic condition and Graphene at different ratios was mixed with chitosan solution by the help of homogenizator. After film formation electrical conductivity values of chitosan and graphene loaded chitosan were determined. After grapheme loading into chitosan,solution significant increases in surface resistivity value of chitosan were observed. Besides variations on viscoeleastic properties with graphene loading was determined by dynamic mechanical analysis. Storage and Loss moduli were obtained for chitosan and grapheme loaded chitosan samples.Keywords: chitosan, graphene, viscoelastic properties, electrical conductivity
Procedia PDF Downloads 4862816 A Golay Pair Based Synchronization Algorithm for Distributed Multiple-Input Multiple-Output System
Authors: Weizhi Zhong, Xiaoyi Lu, Lei Xu
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In order to solve the problem of inaccurate synchronization for distributed multiple-input multiple-output (MIMO) system in multipath environment, a golay pair aided timing synchronization method is proposed in this paper. A new synchronous training sequence based on golay pair is designed. By utilizing the aperiodic auto-correlation complementary property of the new training sequence, the fine timing point is obtained at the receiver. Simulation results show that, compared with the tradition timing synchronization approaches, the proposed algorithm can provide high accuracy in synchronization, especially under multipath condition.Keywords: distributed MIMO system, golay pair, multipath, synchronization
Procedia PDF Downloads 2472815 Finite Time Blow-Up and Global Solutions for a Semilinear Parabolic Equation with Linear Dynamical Boundary Conditions
Authors: Xu Runzhang, Yang Yanbing, Niu Yi, Zhang Mingyou, Liu Yu
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For a class of semilinear parabolic equations with linear dynamical boundary conditions in a bounded domain, we obtain both global solutions and finite time blow-up solutions when the initial data varies in the phase space H1(Ω). Our main tools are the comparison principle, the potential well method and the concavity method. In particular, we discuss the behavior of the solutions with the initial data at critical and high energy level.Keywords: high energy level, critical energy level, linear dynamical boundary condition, semilinear parabolic equation
Procedia PDF Downloads 4362814 Experimental Observation on Air-Conditioning Using Radiant Chilled Ceiling in Hot Humid Climate
Authors: Ashmin Aryal, Pipat Chaiwiwatworakul, Surapong Chirarattananon
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Radiant chilled ceiling (RCC) has been perceived to save more energy and provide better thermal comfort than the traditional air conditioning system. However, its application has been rather limited by some reasons e.g., the scarce information about the thermal characteristic in the radiant room and the local climate influence on the system performance, etc. To bridge such gap, an office-like experiment room with a RCC was constructed in the hot and humid climate of Thailand. This paper presents exemplarily results from the RCC experiments to give an insight into the thermal environment in a radiant room and the cooling load associated to maintain the room's comfort condition. It gave a demonstration of the RCC system operation for its application to achieve thermal comfort in offices in a hot humid climate, as well.Keywords: radiant chilled ceiling, thermal comfort, cooling load, outdoor air unit
Procedia PDF Downloads 1282813 An Optimal Bayesian Maintenance Policy for a Partially Observable System Subject to Two Failure Modes
Authors: Akram Khaleghei Ghosheh Balagh, Viliam Makis, Leila Jafari
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In this paper, we present a new maintenance model for a partially observable system subject to two failure modes, namely a catastrophic failure and a failure due to the system degradation. The system is subject to condition monitoring and the degradation process is described by a hidden Markov model. A cost-optimal Bayesian control policy is developed for maintaining the system. The control problem is formulated in the semi-Markov decision process framework. An effective computational algorithm is developed and illustrated by a numerical example.Keywords: partially observable system, hidden Markov model, competing risks, multivariate Bayesian control
Procedia PDF Downloads 4572812 An EWMA P-Chart Based on Improved Square Root Transformation
Authors: Saowanit Sukparungsee
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Generally, the traditional Shewhart p chart has been developed by for charting the binomial data. This chart has been developed using the normal approximation with condition as low defect level and the small to moderate sample size. In real applications, however, are away from these assumptions due to skewness in the exact distribution. In this paper, a modified Exponentially Weighted Moving Average (EWMA) control chat for detecting a change in binomial data by improving square root transformations, namely ISRT p EWMA control chart. The numerical results show that ISRT p EWMA chart is superior to ISRT p chart for small to moderate shifts, otherwise, the latter is better for large shifts.Keywords: number of defects, exponentially weighted moving average, average run length, square root transformations
Procedia PDF Downloads 4402811 Umm Arrazam, Libyan Driling Fluid Resistivity Evaluation
Authors: Omar Hussein El Ayadi, Ali Mustafa Alkekly, Nader Ahmad Musa
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Search and evaluate locale source of raw material which can be used as drilling fluid is one of most important economical target. Hopefully, to use Libyan clay that cost less than importing it from outside. Resistivity measurement and control is of primary concern in connection with electrical logging. The influences of resistivity utilizing Umm Arrazam clay were laboratory investigated at ambient condition (room temperature, atmospheric pressure) to fulfill the aim of the study. Several tests were carried-out on three sets of mud mixture with different densities (8.7, 9.0, and 9.3 ppg) as base mud. The resistivity of mud, mud filtrate, and mud cake were measured using resistivity- meter. Mud water losses were also measured. Several results obtained to describe the relationship between the resistivity ratios of mud filtrate to the mud, and the mud cake to mud. The summary of conclusion is that there are no great differences were obtained during comparison of resistivity and water loss of Umm Arrazam and Wyoming Clay.Keywords: petroleum, drilling, mug, geological engineering
Procedia PDF Downloads 4742810 Reinforcement Effect on Dynamic Properties of Saturated Sand
Authors: R. Ziaie Moayed, M. Alibolandi
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Dynamic behavior of soil are evaluated relative to a number of factors including: strain level, density, number of cycles, material type, fine content, geosynthetic inclusion, saturation, and effective stress. This paper investigate the dynamic behavior of saturated reinforced sand under cyclic stress condition. The cyclic triaxial tests are conducted on remolded specimens under various CSR which reinforced by different arrangement of non-woven geotextile. Aforementioned tests simulate field reinforced saturated deposits during earthquake or other cyclic loadings. This analysis revealed that the geotextile arrangement played dominant role on dynamic soil behavior and as geotextile close to top of specimen, the liquefaction resistance increased.Keywords: dynamic behavior, reinforced sand, triaxial test, non-woven geotextile
Procedia PDF Downloads 2372809 3rd Generation Modular Execution: A Global Breakthrough in Modular Facility Construction System
Authors: Sean Bryner S. Rey, Eric Tanjutco
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Modular execution strategies are performed to address the various challenges of any projects and are implemented on each project phase that covers Engineering, Procurement, Fabrication and Construction. It was until the recent years that the intent to surpass mechanical modularization approach were conceptualized to give solution to much greater demands of project components such as site location and adverse weather condition, material sourcing, construction schedule, safety risks and overall plot layout and allocation. The intent of this paper is to introduce the 3rd Generation Modular Execution with an overview of its advantages on project execution and will give emphasis on Engineering, Construction, Operation and Maintenance. Most importantly, the paper will present the key differentiator of 3rd Gen modular execution against other conventional project execution and the merits it bears for the industry.Keywords: 3rd generation modular, process block, construction, operation & maintenance
Procedia PDF Downloads 4752808 Heterogeneous Artifacts Construction for Software Evolution Control
Authors: Mounir Zekkaoui, Abdelhadi Fennan
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The software evolution control requires a deep understanding of the changes and their impact on different system heterogeneous artifacts. And an understanding of descriptive knowledge of the developed software artifacts is a prerequisite condition for the success of the evolutionary process. The implementation of an evolutionary process is to make changes more or less important to many heterogeneous software artifacts such as source code, analysis and design models, unit testing, XML deployment descriptors, user guides, and others. These changes can be a source of degradation in functional, qualitative or behavioral terms of modified software. Hence the need for a unified approach for extraction and representation of different heterogeneous artifacts in order to ensure a unified and detailed description of heterogeneous software artifacts, exploitable by several software tools and allowing to responsible for the evolution of carry out the reasoning change concerned.Keywords: heterogeneous software artifacts, software evolution control, unified approach, meta model, software architecture
Procedia PDF Downloads 4452807 Flow Duration Curve Method to Evaluate Environmental Flow: Case Study of Gharasou River, Ardabil, Iran
Authors: Mehdi Fuladipanah, Mehdi Jorabloo
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Water flow management is one of the most important parts of river engineering. Non-uniformity distribution of rainfall and various flow demand with unreasonable flow management will be caused destroyed of river ecosystem. Then, it is very serious to determine ecosystem flow requirement. In this paper, flow duration curve indices method which has hydrological based was used to evaluate environmental flow in Gharasou River, Ardabil, Iran. Using flow duration curve, Q90 and Q95 for different return periods were calculated. Their magnitude were determined as 1-day, 3-day, 7-day, and 30 day. According the second method, hydraulic alteration indices often had low and medium range. In order to maintain river at an acceptable ecological condition, minimum daily discharge of index Q95 is 0.7 m3.s-1.Keywords: ardabil, environmental flow, flow duration curve, Gharasou river
Procedia PDF Downloads 6832806 Impact of Unconventional Waters on Spirulina Production under Greenhouse Condition in Ouargla
Authors: Afaf Djaghoubi, Mustapha Daddi Bouhoun, Jr., Ali Seggai
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The study of the habitat of Spirulina is the key to ensure the smooth running of its culture outside of its natural habitat. Our experimental work in the Ouargla basin which aims to study the Spirulina productivity cultivated under greenhouse in unconventional waters enriched and non-enriched, drainage and wastewater treated were used in the experiment. For this, we proceeded to measure the biomass concentration by the DO625. The high biomass concentration and productivity amount were in treated wastewater enriched with 2.49±1.09 and 0.12±0.57 respectively, while The high amount in drainage water were in medium enriched with 2.19 ± 0.85 g/l and 0.08±0.52 g/l/d respectively. In spite of the enrichment and the good productivity of these waters, the chemical and microbiological qualities remain to study for a better valuation.Keywords: Algeria, Ouargla, production, Spirulina, unconventional water
Procedia PDF Downloads 2952805 Coping with Geological Hazards during Construction of Hydroelectric Projects in Himalaya
Authors: B. D. Patni, Ashwani Jain, Arindom Chakraborty
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The world’s highest mountain range has been forming since the collision of Indian Plate with Asian Plate 40-50 million years ago. The Indian subcontinent has been deeper and deeper in to the rest of Asia resulting upliftment of Himalaya & Tibetan Plateau. The complex domain has become a major challenge for construction of hydro electric projects. The Himalayas are geologically complex & seismically active. Shifting of Indian Plate northwardly and increasing the amount of stresses in the fragile domain which leads to deformation in the form of several fold, faults and upliftment. It is difficult to undergo extensive geological investigation to ascertain the geological problems to be encountered during construction. Inaccessibility of the terrain, high rock cover, unpredictable ground water condition etc. are the main constraints. The hydroelectric projects located in Himalayas have faced many geological and geo-hydrological problems while construction of surface and subsurface works. Based on the experience, efforts have been made to identify the expected geological problems during and after construction of the projects. These have been classified into surface and subsurface problems which include existence of inhomogeneous deep overburden in the river bed or buried valley, abrupt change in bed rock profile, Occurrences of fault zones/shear zones/fractured rock in dam foundation and slope instability in the abutments. The tunneling difficulties are many such as squeezing ground condition, popping, rock bursting, high temperature gradient, heavy ingress of water, existence of shear seams/shear zones and emission of obnoxious gases. However, these problems were mitigated by adopting suitable remedial measures as per site requirement. The support system includes shotcrete, wire mesh, rock bolts, steel ribs, fore-poling, pre-grouting, pipe-roofing, MAI anchors, toe wall, retaining walls, reinforced concrete dowels, drainage drifts, anchorage cum drainage shafts, soil nails, concrete cladding and shear keys. Controlled drilling & blasting, heading & benching, proper drainage network and ventilation system are other remedial measures adopted to overcome such adverse situations. The paper highlights the geological uncertainties and its remedial measures in Himalaya, based on the analysis and evaluation of 20 hydroelectric projects during construction.Keywords: geological problems, shear seams, slope, drilling & blasting, shear zones
Procedia PDF Downloads 4022804 Analysis of Unconditional Conservatism and Earnings Quality before and after the IFRS Adoption
Authors: Monica Santi, Evita Puspitasari
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International Financial Reporting Standard (IFRS) has developed the principle based accounting standard. Based on this, IASB then eliminated the conservatism concept within accounting framework. Conservatism concept represents a prudent reaction to uncertainty to try to ensure that uncertainties and risk inherent in business situations are adequately considered. The conservatism concept has two ingredients: conditional conservatism or ex-post (news depending prudence) and unconditional conservatism or ex-ante (news-independent prudence). IFRS in substance disregards the unconditional conservatism because the unconditional conservatism can cause the understatement assets or overstated liabilities, and eventually the financial statement would be irrelevance since the information does not represent the real fact. Therefore, the IASB eliminate the conservatism concept. However, it does not decrease the practice of unconditional conservatism in the financial statement reporting. Therefore, we expected the earnings quality would be affected because of this situation, even though the IFRS implementation was expected to increase the earnings quality. The objective of this study was to provide empirical findings about the unconditional conservatism and the earnings quality before and after the IFRS adoption. The earnings per accrual measure were used as the proxy for the unconditional conservatism. If the earnings per accrual were negative (positive), it meant the company was classified as the conservative (not conservative). The earnings quality was defined as the ability of the earnings in reflecting the future earnings by considering the earnings persistence and stability. We used the earnings response coefficient (ERC) as the proxy for the earnings quality. ERC measured the extant of a security’s abnormal market return in response to the unexpected component of reporting earning of the firm issuing that security. The higher ERC indicated the higher earnings quality. The manufacturing companies listed in the Indonesian Stock Exchange (IDX) were used as the sample companies, and the 2009-2010 period was used to represent the condition before the IFRS adoption, and 2011-2013 was used to represent the condition after the IFRS adoption. Data was analyzed using the Mann-Whitney test and regression analysis. We used the firm size as the control variable with the consideration the firm size would affect the earnings quality of the company. This study had proved that the unconditional conservatism had not changed, either before and after the IFRS adoption period. However, we found the different findings for the earnings quality. The earnings quality had decreased after the IFRS adoption period. This empirical results implied that the earnings quality before the IFRS adoption was higher. This study also had found that the unconditional conservatism positively influenced the earnings quality insignificantly. The findings implied that the implementation of the IFRS had not decreased the unconditional conservatism practice and has not altered the earnings quality of the manufacturing company. Further, we found that the unconditional conservatism did not affect the earnings quality. Eventhough the empirical result shows that the unconditional conservatism gave positive influence to the earnings quality, but the influence was not significant. Thus, we concluded that the implementation of the IFRS did not increase the earnings quality.Keywords: earnings quality, earnings response coefficient, IFRS Adoption, unconditional conservatism
Procedia PDF Downloads 2602803 Effect of Salinity on Carbon Isotope Discrimination in Chamomile
Authors: Mehdi Ghanavati
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The Effects of salinity level and duration on carbon isotope discrimination (Δ) of Matricaria chamomilla and Matricaria aurea were evaluated. Four ecotypes of M. chamomilla and four ecotypes of M. aurea were grown at different NaCl concentrations (control, 6, 12 and 18 dS/m) in sand culture condition. Carbon isotope discrimination (Δ) varied significantly (p<0.001) among ecotypes. The amount of carbon isotope discrimination (Δ) increased in first salinity level (6 dS/m), but in other levels (12 and 18 dS/m) it did not increase. Stages of salinity treatments (two stages: first from seedling stage until the end of the experiment and second stage of stress exertion began at stem elongation and seedlings emergence from rosette stage to harvest) had not a significant difference. Study of two spices of chamomile showed the M. aurea had a higher amount of carbon isotope discrimination (Δ) (22.9%) than M. chamomilla (22.48%).Keywords: salinity, carbon isotope discrimination, Matricaria chamomilla, Matricaria aurea
Procedia PDF Downloads 4432802 The Concentration of Formaldehyde in Rainwater and Typhoon Rainwater at Sakai City, Japan
Authors: Chinh Nguyen Nhu Bao, Hien To Thi, Norimichi Takenaka
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Formaldehyde (HCHO) concentrations in rainwater including in tropical storms in Sakai City, Osaka, Japan have been measured continuously during rain event by developed chemiluminescence method. The level of formaldehyde was ranged from 15 µg/L to 500 µg/L. The high concentration of HCHO in rainwater is related to the wind direction from the south and west sides of Sakai City where manufactures related to chemicals, oil-refinery, and steel. The in-situ irradiated experiment on rainwater sample was conducted to prove the aqueous phase photo-production of HCHO and the degradation of HCHO. In the daytime, the aqueous phase photolysis is the source of HCHO in rainwater (4.52 ± 5.74 µg/L/h for UV light source in-situ condition, 2.84-8.96 µg/L/h under sunlight). However, in the night time, the degradation is the function of microorganism.Keywords: chemiluminescence, formaldehyde, rainwater, typhoon
Procedia PDF Downloads 1642801 The Evaluation of Signal Timing Optimization and Implement of Transit Signal Priority in Intersections and Their Effect on Delay Reduction
Authors: Mohammad Reza Ramezani, Shahriyar Afandizadeh
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Since the intersections play a crucial role in traffic delay, it is significant to evaluate them precisely. In this paper, three critical intersections in Tehran (Capital of Iran) had been simulated. The main purpose of this paper was to optimize the public transit delay. The simulation had three different phase in three intersections of Tehran. The first phase was about the current condition of intersection; the second phase was about optimized signal timing and the last phase was about prioritized public transit access. The Aimsun software was used to simulate all phases, and the Synchro software was used to optimization of signals as well. The result showed that the implement of optimization and prioritizing system would reduce about 50% of delay for public transit.Keywords: transit signal priority, intersection optimization, public transit, simulation
Procedia PDF Downloads 4732800 Out-of-Plane Bending Properties of Out-of-Autoclave Thermosetting Prepregs during Forming Processes
Authors: Hassan A. Alshahrani, Mehdi H. Hojjati
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In order to predict and model wrinkling which is caused by out of plane deformation due to compressive loading in the plane of the material during composite prepregs forming, it is necessary to quantitatively understand the relative magnitude of the bending stiffness. This study aims to examine the bending properties of out-of-autoclave (OOA) thermosetting prepreg under vertical cantilever test condition. A direct method for characterizing the bending behavior of composite prepregs was developed. The results from direct measurement were compared with results derived from an image-processing procedure that analyses the captured image during the vertical bending test. A numerical simulation was performed using ABAQUS to confirm the bending stiffness value.Keywords: Bending stiffness, out-of-autoclave prepreg, forming process, numerical simulation.
Procedia PDF Downloads 3022799 ANFIS Based Technique to Estimate Remnant Life of Power Transformer by Predicting Furan Contents
Authors: Priyesh Kumar Pandey, Zakir Husain, R. K. Jarial
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Condition monitoring and diagnostic is important for testing of power transformer in order to estimate the remnant life. Concentration of furan content in transformer oil can be a promising indirect measurement of the aging of transformer insulation. The oil gets contaminated mainly due to ageing. The present paper introduces adaptive neuro fuzzy technique to correlate furanic compounds obtained by high performance liquid chromatography (HPLC) test and remnant life of the power transformer. The results are obtained by conducting HPLC test at TIFAC-CORE lab, NIT Hamirpur on thirteen power transformer oil samples taken from Himachal State Electricity Board, India.Keywords: adaptive neuro fuzzy technique, furan compounds, remnant life, transformer oil
Procedia PDF Downloads 464