Search results for: conversion curve
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 2278

Search results for: conversion curve

658 Vibration Control of a Horizontally Supported Rotor System by Using a Radial Active Magnetic Bearing

Authors: Vishnu A., Ashesh Saha

Abstract:

The operation of high-speed rotating machinery in industries is accompanied by rotor vibrations due to many factors. One of the primary instability mechanisms in a rotor system is the centrifugal force induced due to the eccentricity of the center of mass away from the center of rotation. These unwanted vibrations may lead to catastrophic fatigue failure. So, there is a need to control these rotor vibrations. In this work, control of rotor vibrations by using a 4-pole Radial Active Magnetic Bearing (RAMB) as an actuator is analysed. A continuous rotor system model is considered for the analysis. Several important factors, like the gyroscopic effect and rotary inertia of the shaft and disc, are incorporated into this model. The large deflection of the shaft and the restriction to axial motion of the shaft at the bearings result in nonlinearities in the system governing equation. The rotor system is modeled in such a way that the system dynamics can be related to the geometric and material properties of the shaft and disc. The mathematical model of the rotor system is developed by incorporating the control forces generated by the RAMB. A simple PD controller is used for the attenuation of system vibrations. An analytical expression for the amplitude and phase equations is derived using the Method of Multiple Scales (MMS). Analytical results are verified with the numerical results obtained using an ‘ode’ solver in-built into MATLAB Software. The control force is found to be effective in attenuating the system vibrations. The multi-valued solutions leading to the jump phenomenon are also eliminated with a proper choice of control gains. Most interestingly, the shape of the backbone curves can also be altered for certain values of control parameters.

Keywords: rotor dynamics, continuous rotor system model, active magnetic bearing, PD controller, method of multiple scales, backbone curve

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657 Design Components and Reliability Aspects of Municipal Waste Water and SEIG Based Micro Hydro Power Plant

Authors: R. K. Saket

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This paper presents design aspects and probabilistic approach for generation reliability evaluation of an alternative resource: municipal waste water based micro hydro power generation system. Annual and daily flow duration curves have been obtained for design, installation, development, scientific analysis and reliability evaluation of the MHPP. The hydro potential of the waste water flowing through sewage system of the BHU campus has been determined to produce annual flow duration and daily flow duration curves by ordering the recorded water flows from maximum to minimum values. Design pressure, the roughness of the pipe’s interior surface, method of joining, weight, ease of installation, accessibility to the sewage system, design life, maintenance, weather conditions, availability of material, related cost and likelihood of structural damage have been considered for design of a particular penstock for reliable operation of the MHPP. A MHPGS based on MWW and SEIG is designed, developed, and practically implemented to provide reliable electric energy to suitable load in the campus of the Banaras Hindu University, Varanasi, (UP), India. Generation reliability evaluation of the developed MHPP using Gaussian distribution approach, safety factor concept, peak load consideration and Simpson 1/3rd rule has presented in this paper.

Keywords: self excited induction generator, annual and daily flow duration curve, sewage system, municipal waste water, reliability evaluation, Gaussian distribution, Simpson 1/3rd rule

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656 Synthesis of Highly Efficient Bio-Octane Number Booster Using Nano Au-NiAlZr-Layered Double Hydroxides Catalyst

Authors: Bachir Redouane, Dib Nihel, Bedrane Sumeya, Blanco Ginesa, Calvino José Juan

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Furfural, a key biomass-derived platform compound, holds significant potential for biofuel production and the synthesis of high-value intermediates. This study investigates the hydrogenation-condensation reaction of furfural issued from lignocellulosique biomass with isopropyl alcohol to produce isopropylfurfuryl ether (iPFE), a next-generation synfuel with a high-octane number. iPFE’s water stability and resistance to methanol absorption make it a sustainable alternative to conventional gasoline additives, offering comparable performance. The catalyst used in this reaction is based on NiAl layered double hydroxides (LDH), with zirconium incorporated to enhance the distribution and structure of active sites. Gold (Au) was deposited on the NiAlZr-LDH support to improve selectivity and yield. The addition of Zr improved the thermal and mechanical stability of the catalyst, while the Au modification further increased selectivity toward iPFE. Extensive catalytic experiments were conducted to optimize reaction conditions, including temperature, hydrogen pressure, and Au loading, to maximize iPFE yield. The results demonstrate a high conversion rate of furfural, exceeding 90% under optimal conditions, with enhanced selectivity toward iPFE. Moreover, iPFE was shown to have a higher-octane number compared to traditional furfuryl ethers, making it a highly promising candidate for advanced fuel applications.

Keywords: Au-NiAlZr-LDH, biofuels, furfural, green chemistry, hydrogenation, isopropylfurfuryl ether, octane number.

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655 Planktivorous Fish Schooling Responses to Current at Natural and Artificial Reefs

Authors: Matthew Holland, Jason Everett, Martin Cox, Iain Suthers

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High spatial-resolution distribution of planktivorous reef fish can reveal behavioural adaptations to optimise the balance between feeding success and predator avoidance. We used a multi-beam echosounder to record bathymetry and the three-dimensional distribution of fish schools associated with natural and artificial reefs. We utilised generalised linear models to assess the distribution, orientation, and aggregation of fish schools relative to the structure, vertical relief, and currents. At artificial reefs, fish schooled more closely to the structure and demonstrated a preference for the windward side, particularly when exposed to strong currents. Similarly, at natural reefs fish demonstrated a preference for windward aspects of bathymetry, particularly when associated with high vertical relief. Our findings suggest that under conditions with stronger current velocity, fish can exercise their preference to remain close to structure for predator avoidance, while still receiving an adequate supply of zooplankton delivered by the current. Similarly, when current velocity is low, fish tend to disperse for better access to zooplankton. As artificial reefs are generally deployed with the goal of creating productivity rather than simply attracting fish from elsewhere, we advise that future artificial reefs be designed as semi-linear arrays perpendicular to the prevailing current, with multiple tall towers. This will facilitate the conversion of dispersed zooplankton into energy for higher trophic levels, enhancing reef productivity and fisheries.

Keywords: artificial reef, current, forage fish, multi-beam, planktivorous fish, reef fish, schooling

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654 Beam Spatio-Temporal Multiplexing Approach for Improving Control Accuracy of High Contrast Pulse

Authors: Ping Li, Bing Feng, Junpu Zhao, Xudong Xie, Dangpeng Xu, Kuixing Zheng, Qihua Zhu, Xiaofeng Wei

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In laser driven inertial confinement fusion (ICF), the control of the temporal shape of the laser pulse is a key point to ensure an optimal interaction of laser-target. One of the main difficulties in controlling the temporal shape is the foot part control accuracy of high contrast pulse. Based on the analysis of pulse perturbation in the process of amplification and frequency conversion in high power lasers, an approach of beam spatio-temporal multiplexing is proposed to improve the control precision of high contrast pulse. In the approach, the foot and peak part of high contrast pulse are controlled independently, which propagate separately in the near field, and combine together in the far field to form the required pulse shape. For high contrast pulse, the beam area ratio of the two parts is optimized, and then beam fluence and intensity of the foot part are increased, which brings great convenience to the control of pulse. Meanwhile, the near field distribution of the two parts is also carefully designed to make sure their F-numbers are the same, which is another important parameter for laser-target interaction. The integrated calculation results show that for a pulse with a contrast of up to 500, the deviation of foot part can be improved from 20% to 5% by using beam spatio-temporal multiplexing approach with beam area ratio of 1/20, which is almost the same as that of peak part. The research results are expected to bring a breakthrough in power balance of high power laser facility.

Keywords: inertial confinement fusion, laser pulse control, beam spatio-temporal multiplexing, power balance

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653 The Image Redefinition of Urban Destinations: The Case of Madrid and Barcelona

Authors: Montserrat Crespi Vallbona, Marta Domínguez Pérez

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Globalization impacts on cities and especially on their centers, especially on those spaces more visible and coveted. Changes are involved in processes such as touristification, gentrification or studentification, in addition of shop trendiness. The city becomes a good of interchange rather than a communal good for its inhabitants and consequently, its value is monetized. So, these different tendencies are analyzed: on one hand, the presence of tourists, the home rental increase, the explosion of businesses related to tourism; on the other hand; the return of middle classes or gentries to the center in a socio-spatial model that has changed highlighting the centers by their culture and their opportunities as well as by the value of public space and centrality; then, the interest of students (national and international) to be part of these city centers as dynamic groups and emerging classes with a higher purchasing power and better cultural capital than in the past; and finally, the conversion of old stores into modern ones, where vintage trend and the renewal of antiquity is the essence. All these transforming processes impact the European cities and redefine their image. All these trends reinforce the impression and brand of the urban center as an attractive space for investment, keeping such nonsense meaningful. These four tendencies have been spreading correlatively impacting the centers and transforming them involving the displacement of former residents of these spaces and revitalizing the center that is financed and commercialized in parallel. The cases of Madrid and Barcelona as spaces of greater evidence in Spain of these tendencies serve to illustrate these processes and represent the spearhead. Useful recommendations are presented to urban planners to find the conciliation of communal and commercialized spaces.

Keywords: gentrification, shop trendiness, studentification, touristification

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652 The Proton Flow Battery for Storing Renewable Energy: A Theoretical Model of Electrochemical Hydrogen Storage in an Activated Carbon Electrode

Authors: Sh. Heidari, A. J. Andrews, A. Oberoi

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Electrochemical storage of hydrogen in activated carbon electrodes as part of a reversible fuel cell offers a potentially attractive option for storing surplus electrical energy from inherently variable solar and wind energy resources. Such a system – which we have called a proton flow battery – promises to have a roundtrip energy efficiency comparable to lithium ion batteries, while having higher gravimetric and volumetric energy densities. In this paper, a theoretical model is presented of the process of H+ ion (proton) conduction through an acid electrolyte into a highly porous activated carbon electrode where it is neutralised and absorbed on the inner surfaces of pores. A Butler-Volmer type equation relates the rate of adsorption to the potential difference between the activated carbon surface and the electrolyte. This model for the hydrogen storage electrode is then incorporated into a more general computer model based on MATLAB software of the entire electrochemical cell including the oxygen electrode. Hence a theoretical voltage-current curve is generated for given input parameters for a particular activated carbon electrode. It is shown that theoretical VI curves produced by the model can be fitted accurately to experimental data from an actual electrochemical cell with the same characteristics. By obtaining the best-fit values of input parameters, such as the exchange current density and charge transfer coefficient for the hydrogen adsorption reaction, an improved understanding of the adsorption reaction is obtained. This new model will assist in designing improved proton flow batteries for storing solar and wind energy.

Keywords: electrochemical hydrogen storage, proton flow battery, butler-volmer equation, activated carbon

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651 The Intonation of Romanian Greetings: A Sociolinguistics Approach

Authors: Anca-Diana Bibiri, Mihaela Mocanu, Adrian Turculeț

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In a language the inventory of greetings is dynamic with frequent input and output, although this is hardly noticed by the speakers. In this register, there are a number of constant, conservative elements that survive different language models (among them, the classic formulae: bună ziua! (good afternoon!), bună seara! (good evening!), noapte bună! (good night!), la revedere! (goodbye!) and a number of items that fail to pass the test of time, according to language use at a time (ciao!, pa!, bai!). The source of innovation depends both of internal factors (contraction, conversion, combination of classic formulae of greetings), and of external ones (borrowings and calques). Their use imposes their frequencies at once, namely the elimination of the use of others. This paper presents a sociolinguistic approach of contemporary Romanian greetings, based on prosodic surveys in two research projects: AMPRom, and SoRoEs. Romanian language presents a rich inventory of questions (especially partial interrogatives questions/WH-Q) which are used as greetings, alone or, more commonly accompanying a proper greeting. The representative of the typical formulae is Ce mai faci? (How are you?), which, unlike its English counterpart How do you do?, has not become a stereotype, but retains an obvious emotional impact, while serving as a mark of sociolinguistic group. The analyzed corpus consists of structures containing greetings recorded in the main Romanian cultural (urban) centers. From the methodological point of view, the acoustic analysis of the recorded data is performed using software tools (GoldWave, Praat), identifying intonation patterns related to three sociolinguistics variables: age, sex and level of education. The intonation patterns of the analyzed statements are at the interface between partial questions and typical greetings.

Keywords: acoustic analysis, greetings, Romanian language, sociolinguistics

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650 A Comparative Study: Influences of Polymerization Temperature on Phosphoric Acid Doped Polybenzimidazole Membranes

Authors: Cagla Gul Guldiken, Levent Akyalcin, Hasan Ferdi Gercel

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Fuel cells are electrochemical devices which convert the chemical energy of hydrogen into the electricity. Among the types of fuel cells, polymer electrolyte membrane fuel cells (PEMFCs) are attracting considerable attention as non-polluting power generators with high energy conversion efficiencies in mobile applications. Polymer electrolyte membrane (PEM) is one of the essential components of PEMFCs. Perfluorosulfonic acid based membranes known as Nafion® is widely used as PEMs. Nafion® membranes water dependent proton conductivity which limits the operating temperature below 100ᵒC. At higher temperatures, proton conductivity and mechanical stability of these membranes decrease because of dehydration. Polybenzimidazole (PBI), which has good anhydrous proton conductivity after doped with acids, as well as excellent thermal stability, shows great potential in the application of high temperature PEMFCs. In the present study, PBI polymers were synthesized by solution polycondensation at 190 and 210ᵒC. The synthesized polymers were characterized by FTIR, 1H NMR, and TGA. Phosphoric acid doped PBI membranes were prepared and tested in a PEMFC. The influences of reaction temperature on structural properties of synthesized polymers were investigated. Mechanical properties, acid-doping level, proton conductivity, and fuel cell performances of prepared phosphoric acid doped PBI membranes were evaluated. The maximum power density was found as 32.5 mW/cm² at 120ᵒC.

Keywords: fuel cell, high temperature polymer electrolyte membrane, polybenzimidazole, proton exchange membrane fuel cell

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649 Structural Characterization of the 3D Printed Silicon Carbon/Carbon Fibers Nanocomposites

Authors: Saja M. Nabat Al-Ajrash, Charles Browning, Rose Eckerle, Li Cao

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A process that utilizes a combination of additive manufacturing (AM), a preceramic polymer, and a chopped carbon fiber precursorto fabricate Silicon Carbon/ Carbon fibers (SiC/C) composites have been developed. The study has shown a promising, cost-effective, and efficient route to fabricate complex SiC/C composites using additive manufacturing. A key part of this effort was the mapping of the material’s microstructure through the thickness of the composite. Microstructural features in the pyrolyzed composites through the successive AM layers, such as defects, crystal size and their distribution, interatomic spacing, chemical bonds, were investigated using high-resolution scanning and transmission electron microscopy. As a result, the microstructure developed in SiC/C composites after printing, cure, and pyrolysis has been successfully mapped through the thickness of the derived composites. Dense and nearly defect-free parts after polymer to ceramic conversion were observed. The ceramic matrix composite displayed three coexisting phases, including silicon carbide, silicon oxycarbide, and turbostratic carbon. Lattice fringes imaging and X-Ray Diffraction analysis showed well-defined SiC and turbostratic carbon features. The cross-sectional mapping of the printed-then-pyrolyzed structures has confirmed consistent structural and chemical features within the internal layers of the AM parts. Noteworthy, however, is that a crust-like area with high crystallinity has been observed in the first and last external layers. Not only do these crust-like regions have structural characteristics distinct from the internal layers, but they also have elemental distributions different than the internal layers.

Keywords: SiC, preceramic polymer, additive manufacturing, ceramic

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648 Empirical Study of Correlation between the Cost Performance Index Stability and the Project Cost Forecast Accuracy in Construction Projects

Authors: Amin AminiKhafri, James M. Dawson-Edwards, Ryan M. Simpson, Simaan M. AbouRizk

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Earned value management (EVM) has been introduced as an integrated method to combine schedule, budget, and work breakdown structure (WBS). EVM provides various indices to demonstrate project performance including the cost performance index (CPI). CPI is also used to forecast final project cost at completion based on the cost performance during the project execution. Knowing the final project cost during execution can initiate corrective actions, which can enhance project outputs. CPI, however, is not constant during the project, and calculating the final project cost using a variable index is an inaccurate and challenging task for practitioners. Since CPI is based on the cumulative progress values and because of the learning curve effect, CPI variation dampens and stabilizes as project progress. Although various definitions for the CPI stability have been proposed in literature, many scholars have agreed upon the definition that considers a project as stable if the CPI at 20% completion varies less than 0.1 from the final CPI. While 20% completion point is recognized as the stability point for military development projects, construction projects stability have not been studied. In the current study, an empirical study was first conducted using construction project data to determine the stability point for construction projects. Early findings have demonstrated that a majority of construction projects stabilize towards completion (i.e., after 70% completion point). To investigate the effect of CPI stability on cost forecast accuracy, the correlation between CPI stability and project cost at completion forecast accuracy was also investigated. It was determined that as projects progress closer towards completion, variation of the CPI decreases and final project cost forecast accuracy increases. Most projects were found to have 90% accuracy in the final cost forecast at 70% completion point, which is inlined with findings from the CPI stability findings. It can be concluded that early stabilization of the project CPI results in more accurate cost at completion forecasts.

Keywords: cost performance index, earned value management, empirical study, final project cost

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647 Hsa-miR-192-5p, and Hsa-miR-129-5p Prominent Biomarkers in Regulation Glioblastoma Cancer Stem Cells Genes Microenvironment

Authors: Rasha Ahmadi

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Glioblastoma is one of the most frequent brain malignancies, having a high mortality rate and limited survival in individuals with this malignancy. Despite different treatments and surgery, recurrence of glioblastoma cancer stem cells may arise as a subsequent tumor. For this reason, it is crucial to research the markers associated with glioblastoma stem cells and specifically their microenvironment. In this study, using bioinformatics analysis, we analyzed and nominated genes in the microenvironment pathways of glioblastoma stem cells. In this study, an appropriate database was selected for analysis by referring to the GEO database. This dataset comprised gene expression patterns in stem cells derived from glioblastoma patients. Gene clusters were divided as high and low expression. Enrichment databases such as Enrichr, STRING, and GEPIA were utilized to analyze the data appropriately. Finally, we extracted the potential genes 2700 high-expression and 1100 low-expression genes are implicated in the metabolic pathways of glioblastoma cancer progression. Cellular senescence, MAPK, TNF, hypoxia, zimosterol biosynthesis, and phosphatidylinositol metabolism pathways were substantially expressed and the metabolic pathways were downregulated. After assessing the association between protein networks, MSMP, SOX2, FGD4 ,and CNTNAP3 genes with high expression and DMKN and SBSN genes with low were selected. All of these genes were observed in the survival curve, with a survival of fewer than 10 percent over around 15 months. hsa-mir-192-5p, hsa-mir-129-5p, hsa-mir-215-5p, hsa-mir-335-5p, and hsa-mir-340-5p played key function in glioblastoma cancer stem cells microenviroments. We introduced critical genes through integrated and regular bioinformatics studies by assessing the amount of gene expression profile data that can play an important role in targeting genes involved in the energy and microenvironment of glioblastoma cancer stem cells. Have. This study indicated that hsa-mir-192-5p, and hsa-mir-129-5p are appropriate candidates for this.

Keywords: Glioblastoma, Cancer Stem Cells, Biomarker Discovery, Gene Expression Profiles, Bioinformatics Analysis, Tumor Microenvironment

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646 Using Complete Soil Particle Size Distributions for More Precise Predictions of Soil Physical and Hydraulic Properties

Authors: Habib Khodaverdiloo, Fatemeh Afrasiabi, Farrokh Asadzadeh, Martinus Th. Van Genuchten

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The soil particle-size distribution (PSD) is known to affect a broad range of soil physical, mechanical and hydraulic properties. Complete descriptions of a PSD curve should provide more information about these properties as opposed to having only information about soil textural class or the soil sand, silt and clay (SSC) fractions. We compared the accuracy of 19 different models of the cumulative PSD in terms of fitting observed data from a large number of Iranian soils. Parameters of the six most promising models were correlated with measured values of the field saturated hydraulic conductivity (Kfs), the mean weight diameter of soil aggregates (MWD), bulk density (ρb), and porosity (∅). These same soil properties were correlated also with conventional PSD parameters (SSC fractions), selected geometric PSD parameters (notably the mean diameter dg and its standard deviation σg), and several other PSD parameters (D50 and D60). The objective was to find the best predictions of several soil physical quality indices and the soil hydraulic properties. Neither SSC nor dg, σg, D50 and D60 were found to have a significant correlation with both Kfs or logKfs, However, the parameters of several cumulative PSD models showed statistically significant correlation with Kfs and/or logKfs (|r| = 0.42 to 0.65; p ≤ 0.05). The correlation between MWD and the model parameters was generally also higher than either with SSC fraction and dg, or with D50 and D60. Porosity (∅) and the bulk density (ρb) also showed significant correlation with several PSD model parameters, with ρb additionally correlating significantly with various geometric (dg), mechanical (D50 and D60), and agronomic (clay and sand) representations of the PSD. The fitted parameters of selected PSD models furthermore showed statistically significant correlations with Kfs,, MWD and soil porosity, which may be viewed as soil quality indices. Results of this study are promising for developing more accurate pedotransfer functions.

Keywords: particle size distribution, soil texture, hydraulic conductivity, pedotransfer functions

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645 Livability and Growth Performance of Noiler Chickens Fed with Different Biotic Additives

Authors: Idowu Kemi Ruth, Adeyemo Adedayo Akinade, Iyanda Adegboyega Ibukun, Idowu Olubukola Precious Akinade

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Liveability and mortality rate is a germane aspect of product performance that cannot be overlooked in poultry production, while the disease is a major threat in the poultry industry which can cause a major loss for the farmer and a reduction in the total income generated from the stock. Therefore, efforts must be made to enhance the health status of chickens to reduce mortality. The study was conducted to investigate the effect of different biotic additives (prebiotic, probiotic and synbiotic ) on the performance of Noiler females at the growing phase (forty-nine days) till the point of the first egg across the biotic additive. A total of one hundred and twenty-eight female Noiler were used for the experiment. Experimental treatment consisted of prebiotic, probiotic, synbiotic and control at the inclusion rate of a gram into a kilogram of feed. Parameters measured are Feed intake, feed conversion ratio, the weight of the first egg, age of the first egg and livability. Data collected were subjected to a one-way analysis of variance. The result obtained revealed a better growth performance across the treatments than the control group with the least final weight at nineteen weeks of point of lay. Prebiotic treatment had the best age at first lay on day one hundred and thirty seven followed by other treatments on day one hundred and fifty four. However, the size of the eggs was not significantly influenced by the biotic additive. Hence, the experiment can be concluded that the inclusion of different biotic additives influenced the growth performance; likewise, the Prebiotic had a significant effect on the age of first laying in Noiler chicken, and livability was a hundred percent throughout the duration of the experiment.

Keywords: prebiotic, probiotic, synbiotic, noiler

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644 Numerical Investigation of the Transverse Instability in Radiation Pressure Acceleration

Authors: F. Q. Shao, W. Q. Wang, Y. Yin, T. P. Yu, D. B. Zou, J. M. Ouyang

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The Radiation Pressure Acceleration (RPA) mechanism is very promising in laser-driven ion acceleration because of high laser-ion energy conversion efficiency. Although some experiments have shown the characteristics of RPA, the energy of ions is quite limited. The ion energy obtained in experiments is only several MeV/u, which is much lower than theoretical prediction. One possible limiting factor is the transverse instability incited in the RPA process. The transverse instability is basically considered as the Rayleigh-Taylor (RT) instability, which is a kind of interfacial instability and occurs when a light fluid pushes against a heavy fluid. Multi-dimensional particle-in-cell (PIC) simulations show that the onset of transverse instability will destroy the acceleration process and broaden the energy spectrum of fast ions during the RPA dominant ion acceleration processes. The evidence of the RT instability driven by radiation pressure has been observed in a laser-foil interaction experiment in a typical RPA regime, and the dominant scale of RT instability is close to the laser wavelength. The development of transverse instability in the radiation-pressure-acceleration dominant laser-foil interaction is numerically examined by two-dimensional particle-in-cell simulations. When a laser interacts with a foil with modulated surface, the internal instability is quickly incited and it develops. The linear growth and saturation of the transverse instability are observed, and the growth rate is numerically diagnosed. In order to optimize interaction parameters, a method of information entropy is put forward to describe the chaotic degree of the transverse instability. With moderate modulation, the transverse instability shows a low chaotic degree and a quasi-monoenergetic proton beam is produced.

Keywords: information entropy, radiation pressure acceleration, Rayleigh-Taylor instability, transverse instability

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643 Determination and Distribution of Formation Thickness Using Seismic and Well Data in Baga/Lake Sub-basin, Chad Basin Nigeria

Authors: Gabriel Efomeh Omolaiye, Olatunji Seminu, Jimoh Ajadi, Yusuf Ayoola Jimoh

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The Nigerian part of the Chad Basin till date has been one of the few critically studied basins, with few published scholarly works, compared to other basins such as Niger Delta, Dahomey, etc. This work was undertaken by the integration of 3D seismic interpretations and the well data analysis of eight wells fairly distributed in block A, Baga/Lake sub-basin in Borno basin with the aim of determining the thickness of Chad, Kerri-Kerri, Fika, and Gongila Formations in the sub-basin. Da-1 well (type-well) used in this study was subdivided into stratigraphic units based on the regional stratigraphic subdivision of the Chad basin and was later correlated with other wells using similarity of observed log responses. The combined density and sonic logs were used to generate synthetic seismograms for seismic to well ties. Five horizons were mapped, representing the tops of the formations on the 3D seismic data covering the block; average velocity function with maximum error/residual of 0.48% was adopted in the time to depth conversion of all the generated maps. There is a general thickening of sediments from the west to the east, and the estimated thicknesses of the various formations in the Baga/Lake sub-basin are Chad Formation (400-750 m), Kerri-Kerri Formation (300-1200 m), Fika Formation (300-2200 m) and Gongila Formation (100-1300 m). The thickness of the Bima Formation could not be established because the deepest well (Da-1) terminates within the formation. This is a modification to the previous and widely referenced studies of over forty decades that based the estimation of formation thickness within the study area on the observed outcrops at different locations and the use of few well data.

Keywords: Baga/Lake sub-basin, Chad basin, formation thickness, seismic, velocity

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642 Rational Design and Synthesis of 2D/3D Conjugated Porous Polymers via Facile and 'Greener' Direct Arylation Polycondensation

Authors: Hassan Bohra, Mingfeng Wang

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Conjugated porous polymers (CPPs) are amorphous, insoluble and highly robust organic semiconductors that have been largely synthesized by traditional transition-metal catalyzed reactions. The distinguishing feature of CPP materials is that they combine microporosity and high surface areas with extended conjugation, making them ideal for versatile applications such as separation, catalysis and energy storage. By applying a modular approach to synthesis, chemical and electronic properties of CPPs can be tailored for specific applications making these materials economical alternatives to inorganic semiconductors. Direct arylation - an environmentally benign alternative to traditional polymerization reactions – is one such reaction that extensively over the last decade for the synthesis of linear p-conjugated polymers. In this report, we present the synthesis and characterization of a new series of robust conjugated porous polymers synthesized by facile direct arylation polymerization of thiophene-flanked acceptor building blocks with multi-brominated aryls with different geometries. We observed that the porosities and morphologies of the polymers are determined by the chemical structure of the aryl bromide used. Moreover, good control of the optical bandgap in the range 2.53 - 1.3 eV could be obtained by using different building blocks. Structure-property relationships demonstrated in this study suggest that direct arylation polymerization is an attractive synthetic tool for the rational design of porous organic materials with tunable photo-physical properties for applications in photocatalysis, energy storage and conversion.

Keywords: direct arylation, conjugated porous polymers, triazine, photocatalysis

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641 Function Study of IrMYB55 in Regulating Synthesis of Terpenoids in Isodon Rubescens

Authors: Qingfang Guo

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Isodon rubescens is rich in a variety of terpenes such as oridonin. It has important medicinal value. MYB transcription factors are involved in the regulation of plant secondary metabolic pathways. The combined transcriptomics and metabolomics analysis revealed that IrMYB55 might be involved in the regulation of the synthesis of terpenes. The function of IrMYB55 was further verified by establishing of a genetic transformation system by CRISPR/Cas9. Obtaining a virus-mediated Isodon rubescens gene silencing material. The main research results are as follows: (1) Screening IrMYB which can regulate the synthesis of terpenes. Metabolomics and transcriptomics analyses of materials with high (TJ)-and low (FL)-content populations which revealed significant differences in terpene content and IrMYB55 expression. Correlation analysis showed that the expression level of IrMYB55 had a significant correlation with the content of terpenes. (2) Establishment of a genetic transformation system of Isodon rubescens. The IrPDS gene could be knocked out by injection of Isodon rubescens cotyledon, and the transformed material showed obvious albino phenotype. Subsequently, IrMYB55 conversion material was obtained by this method. (3) The IrMYB55 silencing material was obtained. Subcellular localization indicated that IrMYB55 was located in the nucleus, indicating that it might regulate the synthesis of terpenoids through transcription. In summary, IrMYB55 that may regulate the synthesis of oridonin was dug out from the transcriptome and metabolome data. In this study, a genetic transformation system of Isodon rubescens was successfully established. Further studies showed that IrMYB55 regulated the transcription level of genes related to the synthesis of terpenoids, thereby promoting the accumulation of oridonin.

Keywords: isodon rubescens, MYB, oridonin, CRISPR/Cas9

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640 Analysis of Factors Influencing the Response Time of an Aspirating Gaseous Agent Concentration Detection Method

Authors: Yu Guan, Song Lu, Wei Yuan, Heping Zhang

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Gas fire extinguishing system is widely used due to its cleanliness and efficiency, and since its spray will be affected by many factors such as convection and obstacles in jetting region, so in order to evaluate its effectiveness, detecting concentration distribution in the jetting area is indispensable, which is commonly achieved by aspirating concentration detection technique. During the concentration measurement, the response time of detector is a very important parameter, especially for those fire-extinguishing systems with rapid gas dispersion. Long response time will not only underestimate its concentration but also prolong the change of concentration with time. Therefore it is necessary to analyze the factors influencing the response time. In the paper, an aspirating concentration detection method was introduced, which is achieved by using a small critical nozzle and a laminar flowmeter, and because of the response time is mainly related to the gas transport process from sampling site to the sensor, the effects of exhaust pipe size, gas flow rate, and gas concentration on its response time were analyzed. During the research, Bromotrifluoromethane (CBrF₃) was used. The effect of the sampling tube was investigated with different length of 1, 2, 3, 4 and 5 m (5mm in pipe diameter) and different pipe diameter of 3, 4, 5, 6 and 8 mm (3m in length). The effect of gas flow rate was analyzed by changing the throat diameter of the critical nozzle with 0.5, 0.682, 0.75, 0.8, 0.84 and 0.88 mm. The effect of gas concentration on response time was studied with the concentration range of 0-25%. The result showed that the response time increased with the increase of both the length and diameter of the sampling pipe, and the effect of length on response time was linear, but for the effect of diameter, it was exponential. It was also found that as the throat diameter of critical nozzle increased, the response time reduced a lot, in other words, gas flow rate has a great influence on response time. For the effect of gas concentration, the response time increased with the increase of the CBrF₃ concentration, and the slope of the curve was reduced.

Keywords: aspirating concentration detection, fire extinguishing, gaseous agent, response time

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639 Sulfamethoxazole Removal and Ammonium Nitrogen Conversion by Microalgae-Bacteria Consortium in Ammonium-Rich Wastewater: Responses Analysis

Authors: Eheneden Iyobosa, Rongchang Wang, Adesina Odunayo Blessing, Gaoxiang Chen, Haijing Ren, Jianfu Zhao

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In the treatment of ammonium-rich wastewater with 500 μg/L sulfamethoxazole (SMX) antibiotic by a Microalgae-Bacteria Consortium, diverse parameters were monitored to assess treatment efficacy. Over 14 days, residual SMX concentrations decreased markedly from 500 μg/L to 45.6 μg/L, and removal rates declined from 102.4 to 9.9 μg/L/day. Biomass exhibited consistent growth, reaching a peak of 542.6 mg/L on day 10. Chlorophyll-a, chlorophyll-b, and carotenoid levels varied over time, reflecting fluctuations in microalgal activity. Extracellular polymeric substances (EPS) production showed temporal variations, with protein content ranging from 69.4 to 162.3 mg/g Dry cell weight (DCW) and polysaccharides content from 50.6 to 82.8 mg/g DCW. Ammonium nitrogen concentration decreased steadily from 300 mg/L to 5 mg/L throughout the treatment period. The bacterial community composition was significantly altered in the presence of antibiotics, with notable increases in Bacteroidota and Proteobacteria. Community richness and diversity indices were higher in the antibiotics-treated group than in the control group, as evidenced by the Chao index (258 compared to 181), Shannon index (1.8085 compared to 1.1545), and Simpson index (0.5032 compared to 0.6478), indicating notable shifts in microbial community structure. These findings demonstrate the efficacy of the Microalgae-Bacteria Consortium in removing SMX from wastewater and suggest its potential to mitigate antibiotic pollution while maintaining microbial diversity.

Keywords: ammonium-rich wastewater, microalgae-bacteria consortium, sulfamethoxazole removal, microbial community diversity, biomass growth

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638 Machine Learning Techniques for COVID-19 Detection: A Comparative Analysis

Authors: Abeer A. Aljohani

Abstract:

COVID-19 virus spread has been one of the extreme pandemics across the globe. It is also referred to as coronavirus, which is a contagious disease that continuously mutates into numerous variants. Currently, the B.1.1.529 variant labeled as omicron is detected in South Africa. The huge spread of COVID-19 disease has affected several lives and has surged exceptional pressure on the healthcare systems worldwide. Also, everyday life and the global economy have been at stake. This research aims to predict COVID-19 disease in its initial stage to reduce the death count. Machine learning (ML) is nowadays used in almost every area. Numerous COVID-19 cases have produced a huge burden on the hospitals as well as health workers. To reduce this burden, this paper predicts COVID-19 disease is based on the symptoms and medical history of the patient. This research presents a unique architecture for COVID-19 detection using ML techniques integrated with feature dimensionality reduction. This paper uses a standard UCI dataset for predicting COVID-19 disease. This dataset comprises symptoms of 5434 patients. This paper also compares several supervised ML techniques to the presented architecture. The architecture has also utilized 10-fold cross validation process for generalization and the principal component analysis (PCA) technique for feature reduction. Standard parameters are used to evaluate the proposed architecture including F1-Score, precision, accuracy, recall, receiver operating characteristic (ROC), and area under curve (AUC). The results depict that decision tree, random forest, and neural networks outperform all other state-of-the-art ML techniques. This achieved result can help effectively in identifying COVID-19 infection cases.

Keywords: supervised machine learning, COVID-19 prediction, healthcare analytics, random forest, neural network

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637 Growth and Nutrient Utilization of Some Citrus Peels and Vitamin Premix as Additives in Clarias Gariepinus Diets

Authors: Eunice Oluwayemisi Adeparusi, Mary Adedolapo Ijadeyila

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The study was carried out at the Federal University of Technology, Akure, Nigeria, West Africa. Seven set of diets were prepared comprising of two sets. The first set consisted of a combination of three diets from a combination of two different citrus peels from Orange (Citrus sinesis), Tangerine (Citrus tangerina / Citrus reticulata) and Tangelo (Citrus tangelo a hybrid of Citrus reticulata and Citrus maxima) at 50:50 while the other three consisted f50:50. Diet with 100% vitamin premix served as the control. Air-dried citrus peels were added in a 40% crude protein diet for the juveniles (4.49±0.05g) Clarias gariepinus. The experiment was carried out for a period of 56 days in triplicate trials. Fish were randomly distributed into twenty-one tanks at ten fish per tanks. The feed was extruded and fed to satiation twice daily. The result shows that fish fed Tangelo and Tangerine (TGL-TGR) had the best growth response in terms of final weight, specific growth rate, feed conversion ratio and feed utilization efficiency when compared with other diets. The FCR of fish in the diet ranges from 0.93-1.62. Fish fed the mixture of Orange peel and Vitamin-mineral premix (ORG-VIT) and those on Tangelo and Vitamin-mineral premix (TGL-VIT) had higher survival rate. There were significant differences (P<0.05) in the mean final weight, weight gain and specific growth rate. The result shows that citrus peels enhance the growth performance and feed utilization of the juvenile of African mud catfish, thereby reducing the cost of fish production.

Keywords: African mud catfish, growth, citrus peels, vitamin-mineral premix, nutrient utilization, additives

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636 Evaluation System of Spatial Potential Under Bridges in High Density Urban Areas of Chongqing Municipality and Applied Research on Suitability

Authors: Xvelian Qin

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Urban "organic renewal" based on the development of existing resources in high-density urban areas has become the mainstream of urban development in the new era. As an important stock resource of public space in high-density urban areas, promoting its value remodeling is an effective way to alleviate the shortage of public space resources. However, due to the lack of evaluation links in the process of underpass space renewal, a large number of underpass space resources have been left idle, facing the problems of low space conversion efficiency, lack of accuracy in development decision-making, and low adaptability of functional positioning to citizens' needs. Therefore, it is of great practical significance to construct the evaluation system of under-bridge space renewal potential and explore the renewal mode. In this paper, some of the under-bridge spaces in the main urban area of Chongqing are selected as the research object. Through the questionnaire interviews with the users of the built excellent space under the bridge, three types of six levels and twenty-two potential evaluation indexes of "objective demand factor, construction feasibility factor and construction suitability factor" are selected, including six levels of land resources, infrastructure, accessibility, safety, space quality and ecological environment. The analytical hierarchy process and expert scoring method are used to determine the index weight, construct the potential evaluation system of the space under the bridge in high-density urban areas of Chongqing, and explore the direction of renewal and utilization of its suitability.

Keywords: space under bridge, potential evaluation, high density urban area, updated using

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635 Photo-Degradation Black 19 Dye with Synthesized Nano-Sized ZnS

Authors: M. Tabatabaee, R. Mohebat, M. Baranian

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Textile industries produce large volumes of colored dye effluents which are toxic and non-biodegradable. Earlier studies have shown that a wide range of organic substrates can be completely photo mineralized in the presence of photocatalysts and oxidant agents. ZnO and TiO2 are important photocatalysts with high catalytic activity that have attracted much research attention. Zinc sulfide is one of the semiconductor nanomaterials that can be used for the production of optical sensitizers, photocatalysts, electroluminescent materials, optical sensors and for solar energy conversion. The synthesis of ZnS nanoparticles has been tried by various methods and sulfide sources. Elementary sulfur powder, H2S or Na2S are used as sulfide sources for synthesis of ZnS nano particles. Recently, solar energy is has been successfully used for photocatalytic degradation of dye pollutant. Studies have shown that the use of metal oxides or sulfides with ZnO or TiO2 can significantly enhance the photocatalytic activity of them. In this research, Nano-sized zinc sulfide was synthesized successfully by a simple method using thioasetamide as sulfide source in the presence of polyethylene glycol (PEG 2000). X-ray diffraction (XRD) spectroscopy scanning electron microscope (SEM) was used to characterize the structure and morphology synthesized powder. The effect of photocatalytic activity of prepared ZnS and ZnS/ZnO, on degradation of direct Black19 under UV and sunlight irradiation was investigated. The effects of various parameters such as amount of photocatalyst, pH, initial dye concentration and irradiation time on decolorization rate were systematically investigated. Results show that more than 80% of 500 mgL-1 of dye decolorized in 60-min reaction time under UV and solar irradiation in the presence of ZnS nanoparticles. Whereas, mixed ZnS/ZnO (50%) can decolorize more than 80% of dye in the same conditions.

Keywords: zinc sulfide, nano articles, photodegradation, solar light

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634 Utilization of Torula Yeast (Zymomonas mobilis) as Main/Reciprocal for Degradation of Municipal Organic Waste as Feed for Goats

Authors: Nkutere Chikezie Kanu, Nnamdi M. Anigbogu, Johnson C. Ezike

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The study was carried out to investigate the performance of Red Sokoto goats fed Municipal Oranic Wastes (MOW) subjected to two methods of in vivo degradation by Torula Yeast and Zymomonas mobilis. Two combination, Torula Yeast + Zymomonas mobilis (main degradation), and Zymomonas mobilis + Torula Yeast (Reciprocal degradation) were used to degrade MOW. Eighteen Red Sokoto goats of both sexes (9 males and 9 females) of ages between 6-8 were used for the study. The goats were randomly assigned into 3 treatments groups A, B and C respectively with 6 goats per treatment. The experiment was laid in a Completely Randomized Design and replicated 3 times. Treatment A groups were fed 30% Undegraded MOW base diet +concentrate mixture, Treatment B groups were fed 30% Main degraded MOW base diet +concentrate mixture, Treatment C groups were fed 30% Reciprocal degraded MOW base diet +concentrate mixture. The result of the daily weight gain was significantly (P<0.05) better than on the other Treatments. There was significant improvement (P<0.05) on the daily feed consumption in Treatment B than on the Treatments A and C. The feed conversion ratio revealed no significant (P>0.05) differences among the treatment groups but much better in the treatment B and C, the cost of feed consumed was much higher (P>0.05) in Treatment B followed by Treatment C, while Treatment A had the lowest. The cost/ kg weight gain that was recorded in Treatment A was better (P<0.05) than the Treatment B, followed by Treatment C, while the cost of production was high (P<0.05) in Treatment B than in other treatments. The gross profit was observed best (P<0.05) on the Treatment B, followed by Treatment C while Treatment A had the lowest. The net profit as noted in this study was much better (P<0.05) in Treatment B, and Treatment C, while the least was observed in Treatment A, where the return on investment was high in Treatments B and C, while Treatment A had the lowest.

Keywords: reciprocal, torula yeast, Zymomonas mobilis, organic waste

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633 Food Insecurity Assessment, Consumption Pattern and Implications of Integrated Food Security Phase Classification: Evidence from Sudan

Authors: Ahmed A. A. Fadol, Guangji Tong, Wlaa Mohamed

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This paper provides a comprehensive analysis of food insecurity in Sudan, focusing on consumption patterns and their implications, employing the Integrated Food Security Phase Classification (IPC) assessment framework. Years of conflict and economic instability have driven large segments of the population in Sudan into crisis levels of acute food insecurity according to the (IPC). A substantial number of people are estimated to currently face emergency conditions, with an additional sizeable portion categorized under less severe but still extreme hunger levels. In this study, we explore the multifaceted nature of food insecurity in Sudan, considering its historical, political, economic, and social dimensions. An analysis of consumption patterns and trends was conducted, taking into account cultural influences, dietary shifts, and demographic changes. Furthermore, we employ logistic regression and random forest analysis to identify significant independent variables influencing food security status in Sudan. Random forest clearly outperforms logistic regression in terms of area under curve (AUC), accuracy, precision and recall. Forward projections of the IPC for Sudan estimate that 15 million individuals are anticipated to face Crisis level (IPC Phase 3) or worse acute food insecurity conditions between October 2023 and February 2024. Of this, 60% are concentrated in Greater Darfur, Greater Kordofan, and Khartoum State, with Greater Darfur alone representing 29% of this total. These findings emphasize the urgent need for both short-term humanitarian aid and long-term strategies to address Sudan's deepening food insecurity crisis.

Keywords: food insecurity, consumption patterns, logistic regression, random forest analysis

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632 The Study of Tourism Destination Management Factors for Sustainable Tourism: Case Study of Haikou, Hainan Province

Authors: Jiaying Gao, Thammananya Sakcharoen, Wilailuk Niyommaneerat

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Haikou is the capital of Hainan, a major tourism province in China with rich ecotourism resources. There is a need to strengthen tourism destination management in Haikou toward sustainable development as a tourism city. The purpose of this study was to investigate the relationship between tourism destination management and sustainable tourism in Haikou. Exploratory factor analysis was used to extract six dimensions of this study. Three dimensions (10 factors) of tourism destination management were analyzed in terms of economic development, social and cultural development, and conservation of ecosystem. Sustainability awareness, tourism development experience, and tourism public infrastructure in three dimensions (12 factors) of sustainable tourism. There were 426 questionnaire respondents, including 225 tourists, 172 residents, 12 tourism agency persons, 10 government persons, 3 self-employed, and 4 others. The Structural equation modeling (SEM) model was finally conducted to test the hypotheses empirically and explore the impact relationship. The study found a significant relationship between tourism destination management and sustainable tourism: social and cultural development had the greatest significant positive impact on the tourism development experience (0.788***). Social and cultural development also showed a significant positive impact and great impetus on tourism public infrastructure (0.561***). A negative effect relationship (-0.096***) emerged between ecosystem conversion and tourism development experience. It showed a positive relationship between economic development and social and cultural development of tourism destination management in promoting sustainable tourism. There are still some gaps for improvement, such as the need for sustainable ecological management to promote local sustainable tourism trends and enhance tourism experience development, which may require a long-term process of mitigation.

Keywords: Haikou (Hainan, China), influence relationship, sustainable tourism, tourism destination management

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631 Photoelectrochemical Water Splitting from Earth-Abundant CuO Thin Film Photocathode: Enhancing Performance and Photo-Stability through Deposition of Overlayers

Authors: Wilman Septina, Rajiv R. Prabhakar, Thomas Moehl, David Tilley

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Cupric oxide (CuO) is a promising absorber material for the fabrication of scalable, low cost solar energy conversion devices, due to the high abundance and low toxicity of copper. It is a p-type semiconductor with a band gap of around 1.5 eV, absorbing a significant portion of the solar spectrum. One of the main challenges in using CuO as solar absorber in an aqueous system is its tendency towards photocorrosion, generating Cu2O and metallic Cu. Although there have been several reports of CuO as a photocathode for hydrogen production, it is unclear how much of the observed current actually corresponds to H2 evolution, as the inevitability of photocorrosion is usually not addressed. In this research, we investigated the effect of the deposition of overlayers onto CuO thin films for the purpose of enhancing its photostability as well as performance for water splitting applications. CuO thin film was fabricated by galvanic electrodeposition of metallic copper onto gold-coated FTO substrates, followed by annealing in air at 600 °C. Photoelectrochemical measurement of the bare CuO film using 1 M phosphate buffer (pH 6.9) under simulated AM 1.5 sunlight showed a current density of ca. 1.5 mA cm-2 (at 0.4 VRHE), which photocorroded to Cu metal upon prolonged illumination. This photocorrosion could be suppressed by deposition of 50 nm-thick TiO2, deposited by atomic layer deposition. In addition, we found that insertion of an n-type CdS layer, deposited by chemical bath deposition, between the CuO and TiO2 layers was able to enhance significantly the photocurrent compared to without the CdS layer. A photocurrent of over 2 mA cm-2 (at 0 VRHE) was observed using the photocathode stack FTO/Au/CuO/CdS/TiO2/Pt. Structural, electrochemical, and photostability characterizations of the photocathode as well as results on various overlayers will be presented.

Keywords: CuO, hydrogen, photoelectrochemical, photostability, water splitting

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630 Structure-Activity Relationship of Gold Catalysts on Alumina Supported Cu-Ce Oxides for CO and Volatile Organic Compound Oxidation

Authors: Tatyana T. Tabakova, Elitsa N. Kolentsova, Dimitar Y. Dimitrov, Krasimir I. Ivanov, Yordanka G. Karakirova, Petya Cv. Petrova, Georgi V. Avdeev

Abstract:

The catalytic oxidation of CO and volatile organic compounds (VOCs) is considered as one of the most efficient ways to reduce harmful emissions from various chemical industries. The effectiveness of gold-based catalysts for many reactions of environmental significance was proven during the past three decades. The aim of this work was to combine the favorable features of Au and Cu-Ce mixed oxides in the design of new catalytic materials of improved efficiency and economic viability for removal of air pollutants in waste gases from formaldehyde production. Supported oxides of copper and cerium with Cu: Ce molar ratio 2:1 and 1:5 were prepared by wet impregnation of g-alumina. Gold (2 wt.%) catalysts were synthesized by a deposition-precipitation method. Catalysts characterization was carried out by texture measurements, powder X-ray diffraction, temperature programmed reduction and electron paramagnetic resonance spectroscopy. The catalytic activity in the oxidation of CO, CH3OH and (CH3)2O was measured using continuous flow equipment with fixed bed reactor. Both Cu-Ce/alumina samples demonstrated similar catalytic behavior. The addition of gold caused significant enhancement of CO and methanol oxidation activity (100 % degree of CO and CH3OH conversion at about 60 and 140 oC, respectively). The composition of Cu-Ce mixed oxides affected the performance of gold-based samples considerably. Gold catalyst on Cu-Ce/γ-Al2O3 1:5 exhibited higher activity for CO and CH3OH oxidation in comparison with Au on Cu-Ce/γ-Al2O3 2:1. The better performance of Au/Cu-Ce 1:5 was related to the availability of highly dispersed gold particles and copper oxide clusters in close contact with ceria.

Keywords: CO and VOCs oxidation, copper oxide, Ceria, gold catalysts

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629 An Empirical Study of the International Financial Reporting Standards Education in the United States

Authors: Angela McCaskill

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Accounting graduates in most United States universities are not being adequately taught International Financial Reporting Standards (IFRS). As such they are not prepared with the knowledge and skills necessary to remain competitive in international businesses. One of the reasons behind the ill preparation is the lack of specific international accounting instruction available in the U.S. This paper explores the importance of IFRS education through the lenses of graduate accounting majors. The paper specifically explores graduate accounting major’s preparedness in IFRS based on their recent completion of a Master in Accountancy degree where IFRS had been integrated. The data for the study was collected via face-to face and telephone/Skype interviews and questionnaires. After the interview the participants also agreed to answer two supplementary questions. The participants were to determine the amounts that should be reported on the balance sheet under (1) IFRS and (2) U.S. GAAP. These questions intended to test their knowledge of both sets of standards. The sample consisted of on-line and brick and mortar university students enrolled in their graduate program during the period from spring semester 2016 to summer semester 2016. This study shows that a separate course should be devoted to teaching IFRS and convergence related issues. There is a direct correlation between the knowledge level of those students taking an IFRS course and the successful completion of the supplementary questions compared to those who only had IFRS instruction mixed into their U.S. GAAP based instruction. Students who took an international accounting course were better prepared for the IFRS conversion than those who did not have a separate course. Academically, universities need to take a deeper look into the needs of their students and do better at incorporating international standards in their curriculum.

Keywords: accounting education, global accounting standards, international accounting, IFRS and U.S. GAAP convergence, IFRS, U.S. GAAP

Procedia PDF Downloads 259