Search results for: uncertainties of measurement

Authors: Sakchai Satienperakul, Manoch Thanomwat, Jutiporn Seedasama

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A paper based analytical devices (PADs) for the analysis of Fe (III) ion in natural water samples is developed, using reagent from guava leaf extract. The extraction is simply performed in deionized water pH 7, where tannin extract is obtained and used as an alternative natural reagent. The PADs are fabricated by ink-jet printing using alkenyl ketene dimer (AKD) wax. The quantitation of Fe (III) is carried out using reagent from guava leaf extract prepared in acetate buffer at the ratio of 1:1. A color change to gray-purple is observed by naked eye when dropping sample contained Fe (III) ion on PADs channel. The reflective absorption measurement is performed for creating a standard curve. The linear calibration range is observed over the concentration range of 2-10 mg L-1. Detection limited of Fe (III) is observed at 2 mg L-1. In its optimum form, the PADs is stable for up to 30 days under oxygen free conditions. The small dimensions, low volume requirement and alternative natural reagent make the proposed PADs attractive for on-site environmental monitoring and analysis.

Keywords: green chemical analysis, guava leaf extract, lab on a chip, paper based analytical device

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Authors: F. Guspi, E. García

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This exploratory study gives an overview of the evolution of the main financial and performance indicators of the Academic Spin-Off’s and High Growth Academic Spin-Off’s in year 3 and year 6 after its creation in the region of Catalonia in Spain. The study compares and evaluates results of these different measures of performance and the degree of success of these companies for each University. We found that the average Catalonian Academic Spin-Off is small and have not achieved the sustainability stage at year 6. On the contrary, a small group of High Growth Academic Spin-Off’s exhibit robust performance with high profits in year 6. Our results support the need to increase selectivity and support for these companies especially near year 3, because are the ones that will bring wealth and employment. University role as an investor has rigid norms and habits that impede an efficient economic return from their ASO investment. Universities with high performance on sales and employment in year 3 not always could sustain this growth in year 6 because their ASO’s are not profitable. On the contrary, profitable ASO exhibit superior performance in all measurement indicators in year 6. We advocate the need of a balanced growth (with profits) as a way to obtain subsequent continuous growth.

Keywords: Academic Spin-Off (ASO), university entrepreneurship, entrepreneurial university, high growth, New Technology Based Companies (NTBC), University Spin-Off

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Authors: Jorn Meyer, Stefan Sturmer

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The assessment of attachment patterns in toddlers and adults has been well researched, and valid diagnostic methods (e.g., Strange Situation Test, Adult Attachment Interview) are applicable. For middle and late childhood, on the other hand, there are only few validated methods available so far. For the Child Attachment Interview (CAI) promising validation studies from English-speaking countries are available, but so far a comprehensive study on the validity of a German sample is lacking. Within the scope of a longitudinal project, the results of the first point of measurement are reported in this study. A German-language version of the CAI was carried out with 111 primary school children (56% female; age: M = 8.34, SD = 0.49). In relation to psychometric quality criteria, parameters on interrater reliability, construct validity and discriminant, and convergent validity are reported. Analyses of the correlations between attachment patterns and internalizing and externalizing behavior problems from parent and teacher reports are presented. The implications for the German-language assessment of attachment in middle and late childhood in research and individual case diagnostics, e.g., in the context of conducting expert evaluation reports for family courts, are discussed.

Keywords: attachment, attachment assessment, developmental psychology, longitudinal study

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Authors: Ali Borhani Manesh, Sirus Mohammadi

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Harmonic distortion is caused by nonlinear devices in the power system. A nonlinear device is one in which the current is not proportional to the applied voltage. Harmonic distortion is present to some degree on all power systems. Proactive monitoring of power quality disturbance levels by electricity utilities is vital to allow cost-effective mitigation when disturbances are perceived to be approaching planning levels and also to protect the security of customer installations. Ensuring that disturbance levels are within limits at the HV and EHV points of supply of the network is essential if satisfactory levels downstream are to be maintained. This paper presents discussion on a power quality monitoring campaign performed at the sub-transmission point of supply of a distribution network with the objective of benchmarking background disturbance levels prior to modifications to the substation and to ensure emissions from HV customers and the downstream MV networks are within acceptable levels. Some discussion on the difficulties involved in such a study is presented. This paper presents a survey of voltage and current harmonic distortion levels at transmission system in Kohgiloye and Boyrahmad. The effects of harmonics on capacitors and power transformers are discussed.

Keywords: power quality, harmonics, flicker, measurement, substation

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Authors: Fahad Al-Mufadi, F. Djavanroodi

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Ultrafine grained (UFG) and nanostructured (NS) materials have experienced a rapid development during the last decade and made profound impact on every field of materials science and engineering. The present work has been undertaken to develop ultra-fine grained pure copper by severe plastic deformation method and to examine the impact property by different characterizing tools. For this aim, equal channel angular pressing die with the channel angle, outer corner angle and channel diameter of 90°, 17° and 20 mm had been designed and manufactured. Commercial pure copper billets were ECAPed up to four passes by route BC at the ambient temperature. The results indicated that there is a great improvement at the hardness measurement, yield strength and ultimate tensile strength after ECAP process. It is found that the magnitudes of HV reach 136HV from 52HV after the final pass. Also, about 285% and 125% enhancement at the YS and UTS values have been obtained after the fourth pass as compared to the as-received conditions, respectively. On the other hand, the elongation to failure and impact energy have been reduced by imposing ECAP process and pass numbers. It is needed to say that about 56% reduction in the impact energy have been attained for the samples as contrasted to annealed specimens.

Keywords: SPD, ECAP, pure cu, impact property

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Authors: Raúl Pereda García, Julio Manuel de Luis Ruiz, Elena Castillo López, Rubén Pérez Álvarez, Felipe Piña García

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New technologies for the capture of point clouds have experienced a great advance in recent years. In this way, its use has been extended in geomatics, providing measurement solutions that have been popularized without there being, many times, a detailed study of its accuracy. This research focuses on the study of the viability of topographic works with drones incorporating different sensors sensitive to the visible spectrum. The fundamentals have been applied to a road, located in Cantabria (Spain), where a platform extension and the reform of a riprap were being constructed. A total of six flights were made during two months, all of them with GPS as part of the photogrammetric process, and the results were contrasted with those measured with total station. The obtained results show that the choice of the camera and the planning of the flight have an important impact on the accuracy. In fact, the representations with a level of detail corresponding to 1/1000 scale are admissible, depending on the existing vegetation, and obtaining better results in the area of the riprap. This set of techniques is, therefore, suitable for the control of earthworks in road works but with certain limitations which are exposed in this paper.

Keywords: drone, earth movement control, global position system, surveying technology.

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Authors: Alaa El-Din Rezk

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For organic xenobiotics, sorption to Aldrich humic acid is a key process controlling their mobility, bioavailability, toxicity and fate in the soil. Hydrophobic organic compounds possessing either acid or basic groups can be partially ionized (deprotonated or protonated) within the range of natural soil pH. For neutral and ionogenicxenobiotics including (neutral, acids and bases) sorption coefficients normalized to organic carbon content, Koc, have measured at different pH values. To this end, the batch equilibrium technique has been used, employing SPME combined with GC-MSD as an analytical tool. For most ionogenic compounds, sorption has been affected by both pH and pKa and can be explained through Henderson-Hasselbalch equation. The results demonstrate that when assessing the environmental fate of ionogenic compounds, their pKa and speciation under natural conditions should be taken into account. A new model has developed to predict the relationship between log Koc and pH with full statistical evaluation against other existing predictive models. Neutral solutes have displayed a good fit with the classical model using log Kow as log Koc predictor, whereas acidic and basic compounds have displayed a good fit with the LSER approach and the new proposed model. Measurement limitations of the Batch technique and SPME-GC-MSD have been found with ionic compounds.

Keywords: humic acid, log Koc, pH, pKa, SPME-GCMSD

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Authors: Saeed Eskandari, Seyed Rasoul Mehdikhani

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Radiation sources have been used in many industries, such as gamma sources in medical imaging. These waves have destructive effects on humans and the environment. It is very important to detect and find the source of these waves because these sources cannot be seen by the eye. A portable robot has been designed and built with the purpose of revealing radiation sources that are able to scan the place from 5 to 20 meters away and shows the location of the sources according to the intensity of the waves on a two-dimensional digital image. The operation of the robot is done by measuring the pixels separately. By increasing the image measurement resolution, we will have a more accurate scan of the environment, and more points will be detected. But this causes a lot of time to be spent on scanning. In this paper, to overcome this challenge, we designed a method that can optimize this time. In this method, a small number of important points of the environment are measured. Hence the remaining pixels are predicted and estimated by regression algorithms in machine learning. The research method is based on comparing the actual values of all pixels. These steps have been repeated with several other radiation sources. The obtained results of the study show that the values estimated by the regression method are very close to the real values.

Keywords: regression, machine learning, scan radiation, robot

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Authors: Dian Ariyawati, Romi Sukoco, Sinung Agung Joko

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Background: Postural Orthostatic Tachycardia Syndrome (POTS) is a form of orthostatic intolerance caused by autonomic dysfunction. POTS predominantly occurs in young women. Regular exercise has proven to improve the organ system functions, including autonomous systems. The aim of this research was to determine the correlation between exercise frequency and POTS in young women. Method: 510 young women (16-23 years of age) were screened. They were obtained by interview and physical examination. The diagnosis of POTS was performed with Active Stand Test (AST) and heart rate measurement using a pulsemeter. There were 29 young women who suffered from POTS. The exercise frequency was obtained by interview. Data was statistically analyzed using Spearman Correlation test. Result: The subjects’, who tested positive for POTS didn’t perform regular exercise. The Spearman correlation test showed there was a moderate negative correlation between exercise frequency and POTS in young women (r = -0.487, p < 0.00). Conclusion: There is a moderate reverse correlation between exercise frequency and POTS in young women. Further studies are suggested to develop an exercise program for young who suffered from POTS.

Keywords: POTS, autonomic dysfunction, exercise frequency, young woman

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Authors: E. Izsó, M. Bartalné-Berceli, Sz. Gergely, A. Salgó

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The aims of this investigation is to elaborate near-infrared methods for testing and recognition of chemical components and quality in “Pannon wheat” allied (i.e. true to variety or variety identified) milling fractions as well as to develop spectroscopic methods following the milling processes and evaluate the stability of the milling technology by different types of milling products and according to sampling times, respectively. This wheat categories produced under industrial conditions where samples were collected versus sampling time and maximum or minimum yields. The changes of the main chemical components (such as starch, protein, lipid) and physical properties of fractions (particle size) were analysed by dispersive spectrophotometers using visible (VIS) and near-infrared (NIR) regions of the electromagnetic radiation. Close correlation were obtained between the data of spectroscopic measurement techniques processed by various chemometric methods (e.g. principal component analysis (PCA), cluster analysis (CA) and operation condition of milling technology. Its obvious that NIR methods are able to detect the deviation of the yield parameters and differences of the sampling times by a wide variety of fractions, respectively. NIR technology can be used in the sensitive monitoring of milling technology.

Keywords: near infrared spectroscopy, wheat categories, milling process, monitoring

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Authors: S. Kumchoo

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The result of suggestion for low energy diet (1,000-1,200 kcal) in obese women to the effect on body weight, waist circumference and body mass index (BMI) in this experiment. Quisi experimental research was used for this study and it is a One-group pretest-posttest designs measurement method. The aim of this study was body weight, waist circumference and body mass index (BMI) reduction by using low energy diet (1,000-1,200 kcal) in obese women, the result found that in 15 of obese women that contained their body mass index (BMI) ≥ 30, after they obtained low energy diet (1,000-1,200 kcal) within 2 weeks. The data were collected before and after of testing the results showed that the average of body weight decrease 3.4 kilogram, waist circumference value decrease 6.1 centimeter and the body mass index (BMI) decrease 1.3 kg.m2 from their previous body weight, waist circumference and body mass index (BMI) before experiment started. After this study, the volunteers got healthy and they can choose or select some food for themselves. For this study, the research can be improved for data development for forward study in the future.

Keywords: body weight, waist circumference, BMI, low energy diet

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Authors: Sweta Iyer, Nemeshwaree Behary, Vincent Nierstrasz

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Various organisms involve bioluminescence for their particular biological function. The bio-based molecules responsible for bioluminescence vary from one species to another, research has been done to identify the chemistry and different mechanisms involved in light production in living organisms. The light emitting chemical systems such as firefly and bacterial luminous mostly involves enzyme-catalyzed reactions and is widely used for ATP measurement, bioluminescence imaging, environmental biosensors etc. Our strategy is to design bioluminescent textiles using such bioluminescent systems. Hence, a detailed literature work was carried out to study on how to mimic bioluminescence effect seen in nature. Reaction mechanisms in various bioluminescent living organisms were studied and the components or molecules responsible for luminescence were identified. However, the challenge is to obtain the same effect on textiles by immobilizing enzymes responsible for light creation. Another challenge is also to regenerate substrates involved in the reaction system to create a longer lasting illumination in bioluminescent textiles. Natural film-forming polymers were used to immobilize the reactive components including enzymes on textile materials to design a biomimetic luminescent textile.

Keywords: bioluminescence, biomimetic, immobilize, luminescent textile

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Authors: Moohyun Lee, Soojung Hur, Yongwan Park

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In this paper is proposed a method uses only LIDAR system to classification an obstacle and determine its type by establishing database for classifying obstacles based on LIDAR. The existing LIDAR system, in determining the recognition of obstruction in an autonomous vehicle, has an advantage in terms of accuracy and shorter recognition time. However, it was difficult to determine the type of obstacle and therefore accurate path planning based on the type of obstacle was not possible. In order to overcome this problem, a method of classifying obstacle type based on existing LIDAR and using the width of obstacle materials was proposed. However, width measurement was not sufficient to improve accuracy. In this research, the width data was used to do the first classification; database for LIDAR intensity data by four major obstacle materials on the road were created; comparison is made to the LIDAR intensity data of actual obstacle materials; and determine the obstacle type by finding the one with highest similarity values. An experiment using an actual autonomous vehicle under real environment shows that data declined in quality in comparison to 3D LIDAR and it was possible to classify obstacle materials using 2D LIDAR.

Keywords: obstacle, classification, database, LIDAR, segmentation, intensity

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Authors: Maryam Hashemi, Nematollah Razmi, Rasool Madani

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M. paratuberculosis is a slow growing mycobactin dependent mycobacterial species known to be the causative agent of Johne’s disease in all species of domestic ruminants worldwide. JD is characterized by gradual weight loss; decreased milk production. Excretion of the organism may occur for prolonged periods (1 to 2.5 years) before the onset of clinical disease. In recent years, researchers focus on identification a specific antigen of MAP to use in diagnosis test and preparation of effective vaccine. In this paper, for production of polyclonal antibody against proteins of Mycobacterium avium paratuberculosis cell wall a rabbit immunization at a certain time period with antigen. After immunization of the animal, blood samples were collected from the rabbit for producing enriched serum. Antibodies were purified with ion exchange chromatography. For exact measurement of interaction, western blotting test was used and as it is demonstrated in the study, sharp bands appear in nitrocellulose paper and specific bands were 50 and 150 KD molecular weight. These were indicating immunodominant proteins.

Keywords: immunodominant, paratuberculosis, Western blotting, cell wall proteins, protein purification

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Authors: Mohammed Al-Khadher

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Currently, we are witnessing rapid advancements in the field of information and communications technology, forcing us, as psychologists, to combat the psychological and social effects of such developments. It also drives us to continually look for the development and preparation of measurement tools compatible with the changes brought about by the digital revolution. In this context, the current study aimed to identify the factor analysis of the Smartphone Addiction Inventory (SPAI) in the Republic of Yemen. The sample consisted of (1920) university students (1136 males and 784 females) who answered the inventory, and the data was analyzed using the statistical software (AMOS V25). The factor analysis results showed a goodness-of-fit of the data five-factor model with excellent indicators, as RMSEA-(.052), CFI-(.910), GFI-(.931), AGFI-(.915), TLI-(.897), NFI-(.895), RFI-(.880), and RMR-(.032). All within the ideal range to prove the model's fit of the scale’s factor analysis. The confirmatory factor analysis results showed factor loading in (4) items on (Time Spent), (4) items on (Compulsivity), (8) items on (Daily Life Interference), (5) items on (Craving), and (3) items on (Sleep interference); and all standard values of factor loading were statistically significant at the significance level (>.001).

Keywords: smartphone addiction inventory (SPAI), confirmatory factor analysis (CFA), yemeni students, people at risk of smartphone addiction

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Authors: Min Ye Koo, Gyo Woo Lee

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In this study, epoxy composite specimens reinforced with multi-walled carbon nanotube filler were fabricated using shear mixer and ultra-sonication processor. The mechanical and thermal properties of the fabricated specimens were measured and evaluated. From the electron microscope images and the results from the measurements of tensile strengths, the specimens having 0.6 wt% nanotube content show better dispersion and higher strength than those of the other specimens. The Young’s moduli of the specimens increased as the contents of the nanotube filler in the matrix were increased. The specimen having a 0.6 wt% nanotube filler content showed higher thermal conductivity than that of the other specimens. While, in the measurement of thermal expansion, specimens having 0.4 and 0.6 wt% filler contents showed a lower value of thermal expansion than that of the other specimens. On the basis of the measured and evaluated properties of the composites, we believe that the simple and time-saving fabrication process used in this study was sufficient to obtain improved properties of the specimens.

Keywords: carbon nanotube filler, epoxy composite, ultra-sonication, shear mixer, mechanical property, thermal property

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Authors: Sonia Machraoui, Salam Labidi, Karunakara Naregundi

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Environmental radiation measurements are useful to identify areas of potential natural radiation hazard particularly in areas of phosphate industries where enhanced radiation levels are expected to be present. Measurements of primordial radionuclides concentrations have been carried out in samples collected from Sfax City around the SIAPE phosphate industry of Tunis. The samples analysed include fish, beef meat, egg, and vegetables as well as in soil and grass. Measurements were performed by gamma spectrometry method using a 42% relative efficiency N-type HPGe detector. The activity concentrations of radionuclides were measured by gamma ray spectrometry. As expected, the concentrations of radionuclides belonging to uranium and thorium series were low in food materials. In all the samples analysed, the 137Cs concentration was below detection level, except meat samples which showed the activity concentration of 2.4 Bq kg-1 (dry wt.) The soil to grass transfer factor was found to be similar to those reported in literature. The effective dose to the population due to intake of food products were also estimated and are presented in this paper.

Keywords: effective doses, phosphate industry, transfer coefficients, Tunisia

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Authors: Ali A. Abdollahi

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During the last several decades, scientists have consistently applied Multiple Criteria Decision-Making methods in making decisions about multi-faceted, complicated subjects. While making such decisions and in order to achieve more accurate evaluations, they have regularly used a variety of criteria instead of applying just one Optimum Evaluation Criterion. The method presented here utilizes both ‘quantity’ and ‘quality’ to assess the function of the Multiple-Criteria method. Applying Data envelopment analysis (DEA), weighted aggregated sum product assessment (WASPAS), Weighted Sum Approach (WSA), Analytic Network Process (ANP), and Charnes, Cooper, Rhodes (CCR) methods, we have analyzed thirteen parks in Kerman city. It further indicates that the functions of WASPAS and WSA are compatible with each other, but also that their deviation from DEA is extensive. Finally, the results for the CCR technique do not match the results of the DEA technique. Our study indicates that the ANP method, with the average rate of 1/51, ranks closest to the DEA method, which has an average rate of 1/49.

Keywords: multiple criteria decision making, Data envelopment analysis (DEA), Charnes Cooper Rhodes (CCR), Weighted Sum Approach (WSA)

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Authors: Ormanee Patarathipakorn

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Background: Stress was the major psychological problem that affecting to physical and mental health among undergraduate students. Aim of study was to determine the effective of meditation training program (MTP) for stress reduction measured by biofeedback (BB) machine. Material and Methods: This was quasi-experimental study conducted in Faculty of Dentistry, Thammasat University, Thailand. Study period was between August and December 2023. Participants were the first-year Dentistry students. MTP was concentration meditation (Anapana meditation). Stress measurement was evaluated by using Thai version perceived stress scale (T-PSS-10) was performed at one week before study, 14 and 18 weeks. Stress evaluation by biofeedback machine (skin conductance: SC and skin temperature: ST) were performed at one week before study, 4, 8, 14 and 18 weeks. Data from T-PSS-10 and SC/ST biofeedback were collected and analyzed. Results: A total of 28 subjects were recruited. The mean age of participant was 18.4 years old. Two-thirds (19/28) was female. Stress reduction from MTP was detected since 4 and 8 weeks by STBB and SCBB, respectively. T-PSS 10 scores before MTP, 14 and 18 weeks were 17.7± 5.4, 9.8 ± 3.1 and 8.4 ± 3.1 with statistical significance. Conclusion: Meditation training program could reduce stress and measured by skin conductance and temperature biofeedback.

Keywords: stress, meditation, biofeedback, student

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Authors: Alaa Eldien Sarhaan, Rania A. Galil, Yasmina Youssef

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Vital streets transfer a totally different message from the lifeless streets; vitality is considered as the mobility dynamism for the city’s streets. The quality of a street is integral to the vitality. However, most efforts have focused on the requirements of cars resulting in the loss many qualities. A successful street is related to the needs and expectations of pedestrians. The amount of activity held in a place is one of the measures of vitality; hence the meaning of a vital street may be the result of a number of people engaged in various activities meeting their needs and expectations. Consequently, it varies from one city to another. This research focuses on vitality in commercial streets. It studies commercial streets in the Egyptian context, which have developed into a chaotic environment due to inefficiency and high-density activities. The first part identifies the meaning of vitality in the frame of its physical, social and economic dimensions, then determines the methods used in measuring vitality across commercial streets. Secondly, an application on one of the most important commercial streets in Alexandria ‘El-Attareen’ street is chosen as a case study to measure its vitality. The study contributes to a greater understanding of how theories on vital urban life contribute to the development of vital commercial streets in the Egyptian and similar contexts.

Keywords: footfall measurement, vitality, urban commercial streets, yield factor

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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

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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

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Authors: Amina Adala, Nadra Debbache, Tahar Sehili

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Coordination polymers and uniformly {[Zn(II)(BIPY)(Pht)]n} (1), {[Zn (HYD)(Pht)]n} (2) (BIPY = 4,4’ bipyridine, Pht = terephtalic acid, HYD = 8-hydroxyquinoline) have been successfully synthesized by a hydrothermal process using aqueous zinc solution. The as-prepared compounds phases were characterized by X-ray diffraction (XRD), Fourier Transform Infrared spectroscopy, UV-visible spectroscopy, thermogravimetric analysis (TGA), and the electrochemistry study by the voltammetry cyclic. The results showed a crystalline phase for CP1 however, CP2 requires recrystallization; the FTIR showed the presence of characteristic bands of all ligands; besides that, TGA shows thermal stability up to 300°C. The electrochemistry study showed a good charge transfer between the ligands and Zn metal for the two components. UV-Vis measurement showed strong absorption in a wide range from UV to visible light with a band gap of 2.69 eV for CP1 and 2.56 eV for CP2, smaller than that of ZnO. This represents an alternative to using ZnO. The Ibuprofen IBP decomposition kinetics of 5.10⁻⁵ mol.L⁻¹ under solar and artificial light were studied for different irradiation conditions. Good photocatalytic properties were observed due to their high surface area.

Keywords: metal-organic frameworks, photocatalysis, photodegradation, organic pollutant, ibuprofen

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Authors: R. Karmouch

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A thin gold metal layer was deposited on the top of silicon oxide films containing embedded Si nanocrystals (Si-nc). The sample was annealed in gas containing nitrogen, and subsequently characterized by photoluminescence. We obtained 3-fold enhancement of photon emission from the Si-nc embedded in silicon dioxide covered with a Gold layer as compared with an uncovered sample. We attribute this enhancement to the increase of the spontaneous emission rate caused by the coupling of the Si-nc emitters with the surface plasmons (SP). The evolution of PL emission with laser irradiated time was also collected from covered samples, and compared to that from uncovered samples. In an uncovered sample, the PL intensity decreases with time, approximately with two decay constants. Although the decrease of the initial PL intensity associated with the increase of sample temperature under CW pumping is still observed in samples covered with a gold layer, this film significantly contributes to reduce the permanent deterioration of the PL intensity. The resistance to degradation of light-emitting silicon nanocrystals can be increased by SP coupling to suppress the permanent deterioration. Controlling the permanent photodeterioration can allow to perform a reliable optical gain measurement.

Keywords: photodeterioration, silicon nanocrystals, ion implantation, photoluminescence, surface plasmons

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Authors: Seyed Hossein Alavi, Farshad Ghazalian, Soghra Jamshidi

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Nowadays, athletic aggression discussion is considered as an important issue in sports psychology and sports effects have been noted by researchers from a long time ago. In this research, the amount of aggression among athletic students of different sport courses will be surveyed and compared. Statistics society in this research consists of all of boy athletic students in wrestling, taekwondo, football, and basketball of Mahmoudabad City that are 200 persons and the limitation of their ages are between 12-15 years old. Among all athletic students of different sport courses, 40 persons were chosen randomly for the sample. The method of research is a descriptive-comparative type that has been done according to field study and for measurement of examinations aggression amount, we have used Ayzank exam. In analysis step of foundations, for comparison of aggression of examined group, we have used Varian’s analysis exam. Research results show that among aggression amounts of athletic students of wrestling, taekwondo, football and basketball, there is no fundamental difference (p < 0.05). Stimulation of guest team with the host team fans, referees performance, exhaustion, physical confrontations, team position in the tournament table, and so on. There is no significant difference among aggression amount of selected sport athletic students.

Keywords: aggression, athletic, student, sports

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Authors: Rojin Bana Derakhshan, Abbas Toloie

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For the purpose of optimizing and developing energy efficiency in building, it is required to recognize key elements of success in optimization of energy consumption before performing any actions. Surveying Principal Components is one of the most valuable result of Linear Algebra because the simple and non-parametric methods are become confusing. So that energy management system implemented according to energy management system international standard ISO50001:2011 and all energy parameters in building to be measured through performing energy auditing. In this essay by simulating used of data mining, the key impressive elements on energy saving in buildings to be determined. This approach is based on data mining statistical techniques using feature selection method and fuzzy logic and convert data from massive to compressed type and used to increase the selected feature. On the other side, influence portion and amount of each energy consumption elements in energy dissipation in percent are recognized as separated norm while using obtained results from energy auditing and after measurement of all energy consuming parameters and identified variables. Accordingly, energy saving solution divided into 3 categories, low, medium and high expense solutions.

Keywords: energy saving, key elements of success, optimization of energy consumption, data mining

Procedia PDF Downloads 468

Authors: Jairo A. Muñoz, Alexander Komissarov, Alexander Gromov

Abstract:

In this investigation, a hypoeutectic AlSi11Cu alloy was printed. This alloy was obtained in powder form with an average particle size of 40 µm. Bars 20 mm in diameter and 100 mm in length were printed with the building direction parallel to the bars' longitudinal direction. The microstructural characterization demonstrated an Al matrix surrounded by a Si network forming a coral-like pattern. The microstructure of the alloy showed a heterogeneous behavior with a mixture of columnar and equiaxed grains. Likewise, the texture indicated that the columnar grains were preferentially oriented towards the building direction, while the equiaxed followed a texture dominated by the cube component. On the other hand, the as-printed material strength showed higher values than those obtained in the same alloy using conventional processes such as casting. In addition, strength and ductility differences were found in the printed material, depending on the measurement direction. The highest values were obtained in the radial direction (565 MPa maximum strength and 4.8% elongation to failure). The lowest values corresponded to the transverse direction (508 MPa maximum strength and 3.2 elongation to failure), which corroborate the material anisotropy.

Keywords: additive manufacturing, aluminium alloy, melting pools, tensile test

Procedia PDF Downloads 155

Authors: Prateek Guleria, Shubham Sharma, Rakesh Kumar Shukla, Harshit Sharma

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Performance measurement of small and medium-sized businesses is the primary need for all companies to survive and thrive in a dynamic global company. A structured and systematic, integrated organization increases employee reliability, sustainability, and loyalty. This paper is a case study of a gear manufacturing industry that was facing the problem of rejection due to dents and damages in gear. The DMAIC cycle, along with different tools used in the research work includes SIPOC (Supply, Input, Process, Output, Control) Pareto analysis, Root & Cause analysis, and FMEA (Failure Mode and Effect Analysis). The six-sigma level was improved from 4.06 to 3.46, and the rejection rate was reduced from 7.44% to 1.56%. These findings highlighted the influence of a Lean Six Sigma module in the gear manufacturing unit, which has already increased operational quality and continuity to increase market success and meet customer expectations. According to the findings, applying lean six sigma tools will result in increased productivity. The results could assist businesses in deciding the quality tools that were likely to improve efficiency, competitiveness, and expense.

Keywords: six sigma, DMAIC, SIPOC, failure mode, effect analysis

Procedia PDF Downloads 114

Authors: Rebecca Owusu Coffie, Atakelty Hailu

Abstract:

Variants of production frontier models have emerged, however, only a limited number of them are applied in empirical research. Hence the effects of these alternative frontier models are not well understood, particularly within sub-Saharan Africa. In this paper, we apply recent advances in the production frontier to examine levels of technical efficiency and efficiency drivers. Specifically, we compare the heteroscedastic parametric and the semiparametric stochastic smooth coefficient (SPSC) models. Using rice production data from Ghana, our empirical estimates reveal that alternative specification of efficiency estimators results in either downward or upward bias in the technical efficiency estimates. Methodologically, we find that the SPSC model is more suitable and generates high-efficiency estimates. Within the parametric framework, we find that parameterization of both the mean and variance of the pre-truncated function is the best model. For the drivers of technical efficiency, we observed that longer farm distances increase inefficiency through a reduction in labor productivity. High soil quality, however, increases productivity through increased land productivity.

Keywords: pre-truncated, rice production, smooth coefficient, technical efficiency

Procedia PDF Downloads 446

Authors: Doyoung Kim, Hyo Seon Park

Abstract:

Studies of System Identification(SI) based on Structural Health Monitoring(SHM) have actively conducted for structural safety. Recently SI techniques have been rapidly developed with output-only SI paradigm for estimating modal parameters. The features of these output-only SI methods consist of Frequency Domain Decomposition(FDD) and Stochastic Subspace Identification(SSI) are using the algorithms based on orthogonal decomposition such as singular value decomposition(SVD). But the SVD leads to high level of computational complexity to estimate modal parameters. This paper proposes the technique to estimate mode shape with lower computational cost. This technique shows pseudo modal Operating Deflections Shape(ODS) through bandpass filter and suggests time history Modal Assurance Criterion(MAC). Finally, mode shape could be estimated from pseudo modal ODS and time history MAC. Analytical simulations of vibration measurement were performed and the results with mode shape and computation time between representative SI method and proposed method were compared.

Keywords: modal assurance criterion, mode shape, operating deflection shape, system identification

Procedia PDF Downloads 410