Search results for: higher order inertia
21505 Source Separation for Global Multispectral Satellite Images Indexing
Authors: Aymen Bouzid, Jihen Ben Smida
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In this paper, we propose to prove the importance of the application of blind source separation methods on remote sensing data in order to index multispectral images. The proposed method starts with Gabor Filtering and the application of a Blind Source Separation to get a more effective representation of the information contained on the observation images. After that, a feature vector is extracted from each image in order to index them. Experimental results show the superior performance of this approach.Keywords: blind source separation, content based image retrieval, feature extraction multispectral, satellite images
Procedia PDF Downloads 40421504 Recovery of Essential Oil from Zingiber Officinale Var. Bentong Using Ultrasound Assisted-Supercritical Carbon Dioxide Extraction
Authors: Norhidayah Suleiman, Afza Zulfaka
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Zingiber officinale var. Bentong has been identified as the source of high added value compound specifically gingerol-related compounds. The extraction of the high-value compound using conventional method resulted in low yield and time consumption. Hence, the motivation for this work is to investigate the effect of the extraction technique on the essential oil from Zingiber officinale var. Bentong rhizome for commercialization purpose in many industries namely, functional food, pharmaceutical, and cosmeceutical. The investigation begins with a pre-treatment using ultrasound assisted in order to enhance the recovery of essential oil. It was conducted at a fixed frequency (20 kHz) of ultrasound with various time (10, 20, 40 min). The extraction using supercritical carbon dioxide (scCO2) were carried out afterward at a specific condition of temperature (50 °C) and pressure (30 MPa). scCO2 extraction seems to be a promising sustainable green method for the extraction of essential oil due to the benefits that CO2 possesses. The expected results demonstrated the ultrasound-assisted-scCO2 produces a higher yield of essential oil compared to solely scCO2 extraction. This research will provide important features for its application in food supplements or phytochemical preparations.Keywords: essential oil, scCO2, ultrasound assisted, Zingiber officinale Var. Bentong
Procedia PDF Downloads 13521503 Optimization of Chitosan Membrane Production Parameters for Zinc Ion Adsorption
Authors: Peter O. Osifo, Hein W. J. P. Neomagus, Hein V. D. Merwe
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Chitosan materials from different sources of raw materials were characterized in order to determine optimal preparation conditions and parameters for membrane production. The membrane parameters such as molecular weight, viscosity, and degree of deacetylation were used to evaluate the membrane performance for zinc ion adsorption. The molecular weight of the chitosan was found to influence the viscosity of the chitosan/acetic acid solution. An increase in molecular weight (60000-400000 kg.kmol-1) of the chitosan resulted in a higher viscosity (0.05-0.65 Pa.s) of the chitosan/acetic acid solution. The effect of the degree of deacetylation on the viscosity is not significant. The effect of the membrane production parameters (chitosan- and acetic acid concentration) on the viscosity is mainly determined by the chitosan concentration. For higher chitosan concentrations, a membrane with a better adsorption capacity was obtained. The membrane adsorption capacity increases from 20-130 mg Zn per gram of wet membrane for an increase in chitosan concentration from 2-7 mass %. Chitosan concentrations below 2 and above 7.5 mass % produced membranes that lack good mechanical properties. The optimum manufacturing conditions including chitosan concentration, acetic acid concentration, sodium hydroxide concentration and crosslinking for chitosan membranes within the workable range were defined by the criteria of adsorption capacity and flux. The adsorption increases (50-120 mg.g-1) as the acetic acid concentration increases (1-7 mass %). The sodium hydroxide concentration seems not to have a large effect on the adsorption characteristics of the membrane however, a maximum was reached at a concentration of 5 mass %. The adsorption capacity per gram of wet membrane strongly increases with the chitosan concentration in the acetic acid solution but remains constant per gram of dry chitosan. The optimum solution for membrane production consists of 7 mass % chitosan and 4 mass % acetic acid in de-ionised water. The sodium hydroxide concentration for phase inversion is at optimum at 5 mass %. The optimum cross-linking time was determined to be 6 hours (Percentage crosslinking of 18%). As the cross-linking time increases the adsorption of the zinc decreases (150-50 mg.g-1) in the time range of 0 to 12 hours. After a crosslinking time of 12 hours, the adsorption capacity remains constant. This trend is comparable to the effect on flux through the membrane. The flux decreases (10-3 L.m-2.hr-1) with an increase in crosslinking time range of 0 to 12 hours and reaches a constant minimum after 12 hours.Keywords: chitosan, membrane, waste water, heavy metal ions, adsorption
Procedia PDF Downloads 39021502 Kinetic Aspect Investigation of Chitosan / Nanohydroxyapatite / Na ₂CO₃ Gel System
Authors: P. S. D. Perera, S. U. Adikary
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The gelation behavior of Chitosan/nanohydroxyapatite sol in the presence of a crosslinking agent Na ₂CO₃ was investigated experimentally. In this case, the gelation time(tgel) was determined by the rheological measurements of the final mixture. The tgel has been determined from dynamic viscosity slope experiments. We found that chitosan/nHA sol with 1% nano-hydroxyapatite and 1.6% Na2CO3 required coagulant performance. Hence Na ₂CO₃ and nanohydroxyapatite concentrations remain constant over the experiment. The order of reaction was first order with respect to chitosan and rate constant of the gel system was 9.0 x 10-4 s-1, respectively, depending on the temperature of the system. The gelation temperature was carried out at 37 ⁰C.Keywords: kinetics, gelation, sol-gel system, chitosan/ nHA/ Na ₂CO₃ composite
Procedia PDF Downloads 16921501 An Implicit High Order Difference Scheme for the Solution of 1D Pennes Bio-Heat Transfer Model
Authors: Swarn Singh, Suruchi Singh
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In this paper, we present a fourth order two level implicit finite difference scheme for 1D Pennes bio-heat equation. Unconditional stability and convergence of the proposed scheme is discussed. Numerical results are obtained to demonstrate the efficiency of the scheme. In this paper we present a fourth order two level implicit finite difference scheme for 1D Pennes bio-heat equation. Unconditional stability and convergence of the proposed scheme is discussed. Numerical results are obtained to demonstrate the efficiency of the scheme.Keywords: convergence, finite difference scheme, Pennes bio-heat equation, stability
Procedia PDF Downloads 47321500 Evaluation of Molasses and Sucrose as Cabohydrate Sources for Biofloc System on Nile Tilapia (Oreochromis niloticus) Performances
Authors: A. M. Nour, M. A. Zaki, E. A. Omer, Nourhan Mohamed
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Performances of mixed-sex Nile tilapia (Oreochromis niloticus) fingerlings (11.33 ± 1.78 g /fish) reared under biofloc system developed by molasses and sucrose as carbon sources in indoor fiberglass tanks were evaluated. Six indoor fiberglass tanks (1m 3 each filled with 1000 l of underground fresh water), each was stocked with 2kg fish were used for 14 weeks experimental period. Three experimental groups were designed (each group 2 tanks) as following: 1-control: 20% daily without biofloc, 2-zero water exchange rate with biofloc (molasses as C source) and 3-zero water exchange rate with biofloc (sucrose as C source). Fish in all aquariums were fed on floating feed pellets (30% crude protein, 3 mm in diameter) at a rate of 3% of the actual live fish body, 3 times daily and 6 days a week. Carbohydrate supplementations were applied daily to each tank two hrs, after feeding to maintain the carbon: nitrogen ratio (C: N) ratio 20:1. Fish were reared under continuous aeration by pumping air into the water in the tank bottom using two sandy diffusers and constant temperature between 27.0-28.0 ºC by using electrical heaters for 10 weeks. Criteria's for assessment of water quality parameters, biofloc production and fish growth performances were collected and evaluated. The results showed that total ammonia nitrogen in control group was higher than biofloc groups. The biofloc volumes were 19.13 mg/l and 13.96 mg/l for sucrose and molasses, respectively. Biofloc protein (%), ether extract (%) and gross energy (kcal/100g DM), they were higher in biofloc molasses group than biofloc sucrose group. Tilapia growth performances were significantly higher (P < 0.05) with molasses group than in sucrose and control groups, respectively. The highest feed and nutrient utilization values for protein efficiency ratio (PER), protein productive (PPV%) and energy utilization (EU, %) were higher in molasses group followed by sucrose group and control group respectively.Keywords: biofloc, Nile tilapia, cabohydrates, performances
Procedia PDF Downloads 19621499 2.5D Face Recognition Using Gabor Discrete Cosine Transform
Authors: Ali Cheraghian, Farshid Hajati, Soheila Gheisari, Yongsheng Gao
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In this paper, we present a novel 2.5D face recognition method based on Gabor Discrete Cosine Transform (GDCT). In the proposed method, the Gabor filter is applied to extract feature vectors from the texture and the depth information. Then, Discrete Cosine Transform (DCT) is used for dimensionality and redundancy reduction to improve computational efficiency. The system is combined texture and depth information in the decision level, which presents higher performance compared to methods, which use texture and depth information, separately. The proposed algorithm is examined on publically available Bosphorus database including models with pose variation. The experimental results show that the proposed method has a higher performance compared to the benchmark.Keywords: Gabor filter, discrete cosine transform, 2.5d face recognition, pose
Procedia PDF Downloads 33121498 Improved Mutual Inductance of Rogowski Coil Using Hexagonal Core
Authors: S. Al-Sowayan
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Rogowski coils are increasingly used for measurement of AC and transient electric currents. Mostly used Rogowski coils now are with circular or rectangular cores. In order to increase the sensitivity of the measurement of Rogowski coil and perform smooth wire winding, this paper studies the effect of increasing the mutual inductance in order to increase the coil sensitivity by presenting the calculation and simulation of a Rogowski coil with equilateral hexagonal shaped core and comparing the resulted mutual inductance with commonly used core shapes.Keywords: Rogowski coil, mutual inductance, magnetic flux density, communication engineering
Procedia PDF Downloads 37221497 Performance Management in Higher Education: Lessons from Germany's New Public Management System
Authors: Patrick Oehler, Nicholas Folger
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Following a new public management approach, Germany has widely reformed its higher education system around the turn of the millennium. Aimed at preparing the country’s publicly funded universities and applied science colleges for a century of glory, the reforms led to the introduction of rigid performance measurement and management practices, which disrupted the inert system on all levels. Yet, many of the new policies met significant resistance, and some of them had to be reversed over time. Ever since Germany has struggled to find a balance between its pre- and its post-millennial approach to performance measurement and management. This contribution combines insights of a joint research project, which was created and funded by the German Federal Ministry of Education and Research with the aim to better understand the effects of its performance measurement and management policies, including those the ministry had implemented over the previous decades. The research project combines researchers from 17 German research institutions who employed a wide range of theories from various disciplines and very diverse research methods to explain performance measurement and management and their consequences on the behavior of various stakeholders in higher education systems. In these projects, performance measurement and management have been researched from three angles—education, research, and third mission. The collaborative project differentiated functional and dysfunctional elements of common performance measurement and management practices, and identified key problems with these practices, such as (1) oversimplification of performance indicators, (2) ‘overmeasurement’ of performance in general, (3) excessive use of quantitative indicators, and (4), a myopic focus on research-focused indicators and a negligence of measures targeting education and third mission. To address these issues, the collaborative project developed alternative approaches to performance measurement and management, including suggestions for qualitative performance measures, improved supervision, review, and evaluations methods, and recommendations how to better balance education, research, and third mission. The authors would like to share the rich findings of the joint research project with an international audience and discuss their implications for alternative higher education systems.Keywords: performance measurement, performance management, new public management, performance evaluation
Procedia PDF Downloads 27321496 Evidence of the Effect of the Structure of Social Representations on Group Identification
Authors: Eric Bonetto, Anthony Piermatteo, Fabien Girandola, Gregory Lo Monaco
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The present contribution focuses on the effect of the structure of social representations on group identification. A social representation (SR) is defined as an organized and structured set of cognitions, produced and shared by members of a same group about a same social object. Within this framework, the central core theory establishes a structural distinction between central cognitions – or 'core' – and peripheral ones: the former are theoretically considered as more connected than the later to group members’ social identity and may play a greater role in SRs’ ability to allow group identification by means of a common vision of the object of representation. Indeed, the central core provides a reference point for the in-group as it constitutes a consensual vision that gives meaning to a social object particularly important to individuals and to the group. However, while numerous contributions clearly refer to the underlying role of SRs in group identification, there are only few empirical evidences of this aspect. Thus, we hypothesize an effect of the structure of SRs on group identification. More precisely, central cognitions (vs. peripheral ones) will lead to a stronger group identification. In addition, we hypothesize that the refutation of a cognition will lead to a stronger group identification than its activation. The SR mobilized here is that of 'studying' among a population of first-year undergraduate psychology students. Thus, a pretest (N = 82), using an Attribute-Challenge Technique, was designed in order to identify the central and the peripheral cognitions to use in the primings of our main study. The results of this pretest are in line with previous studies. Then, the main study (online; N = 184), using a social priming methodology, was based on a 2 (Structural status of the cognitions belonging to the prime: central vs. peripheral) x 2 (Type of prime: activation vs. refutation) experimental design in order to test our hypotheses. Results revealed, as expected, the main effect of the structure of the SR on group identification. Indeed, central cognitions trigger a higher level of identification than the peripheral ones. However, we observe neither effect of the type of prime, nor interaction effect. These results experimentally demonstrate for the first time the effect of the structure of SRs on group identification and indicate that central cognitions are more connected than peripheral ones to group members’ social identity. These results will be discussed considering the importance of understanding identity as a function of SRs and on their ability to potentially solve the lack of consideration of the definition of the group in Social Representations Theory.Keywords: group identification, social identity, social representations, structural approach
Procedia PDF Downloads 19321495 Numerical Simulation of Encased Composite Column Bases Subjected to Cyclic Loading
Authors: Eman Ismail, Adnan Masri
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Energy dissipation in ductile moment frames occurs mainly through plastic hinge rotations in its members (beams and columns). Generally, plastic hinge locations are pre-determined and limited to the beam ends, where columns are designed to remain elastic in order to avoid premature instability (aka story mechanisms) with the exception of column bases, where a base is 'fixed' in order to provide higher stiffness and stability and to form a plastic hinge. Plastic hinging at steel column bases in ductile moment frames using conventional base connection details is accompanied by several complications (thicker and heavily stiffened connections, larger embedment depths, thicker foundation to accommodate anchor rod embedment, etc.). An encased composite base connection is proposed where a segment of the column beginning at the base up to a certain point along its height is encased in reinforced concrete with headed shear studs welded to the column flanges used to connect the column to the concrete encasement. When the connection is flexurally loaded, stresses are transferred to a reinforced concrete encasement through the headed shear studs, and thereby transferred to the foundation by reinforced concrete mechanics, and axial column forces are transferred through the base-plate assembly. Horizontal base reactions are expected to be transferred by the direct bearing of the outer and inner faces of the flanges; however, investigation of this mechanism is not within the scope of this research. The inelastic and cyclic behavior of the connection will be investigated where it will be subjected to reversed cyclic loading, and rotational ductility will be observed in cases of yielding mechanisms where yielding occurs as flexural yielding in the beam-column, shear yielding in headed studs, and flexural yielding of the reinforced concrete encasement. The findings of this research show that the connection is capable of achieving satisfactory levels of ductility in certain conditions given proper detailing and proportioning of elements.Keywords: seismic design, plastic mechanisms steel structure, moment frame, composite construction
Procedia PDF Downloads 12921494 The Concentration of Natural Alpha Emitters Radionuclides in Fish and Their Contribution to the Internal Dose
Authors: Wagner Pereira, Alphonse Kelecom
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Mining can impact the environment, and the major impact of some mining activities is the radiological impact. In human populations, such impact is well studied and regulated. For biota, this assessment always had as focus the protection of human food chain. The protection of biota itself is a new approach, still developing. In order to contribute to this new approach, fish collecting was carried out in areas of naturally occurring radioactive materials (NORM), where a uranium mine is in decommissioning phase. The activity concentrations were analyzed, in Bq/kg wet weight, for Uranium (Unat), Th-232 and Ra-226 in the lambari fish Astyanax bimaculatus L. (omnivorous fish) and in the traíra fish Hoplias malabaricus Bloch, 1794 (carnivorous fish). Seven composite samples (that is: a sufficient number of individuals to reach at least 2 kg of fresh weight) were collected every six months between 2013 and 2015. The mean activity concentrations (AC) for uranium ranged from 1.12 (lambari) to 0.60 (lungfish). For Th, variations ranged from 0.30 to 0.05 (lambari and traíra, respectively). Finally, the Ra-226 means ranged between 0.08 and 0.03. No temporal trends of accumulation could be identified. Systematically, the AC values of radionuclides were higher in omnivorous fish when compared to the carnivore ones.Keywords: biota dose, NORM, fish, environmental protection
Procedia PDF Downloads 26121493 Evaluation of Distance Education Needs of Athletes
Authors: Yunus Emre Karakaya, Sebahattin Devecioglu, Bilal Coban
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Today, information technology’s presence is felt in every field of life. Fields of education and sports sciences have their own share too. Especially developments in informatics technologies changed the perspectives of these fields. The altered technological conditions made distance education argumentative in these fields. Due to advantages distance education provides to students, they can access the desired education without concerns about time and place. Education facilities are seen to head for distance education in this manner and expedite the process. Distance education applications, which was first started to be applied in the mid-1800s, have been implemented in Turkey since 1970s and still continues today. In this study, the historical development of distance education in the world and Turkey and the problems athletes face in education were discussed. Accordingly, suggestions were made evaluating the importance and requirements of distance education in sports education facilities at higher education level. Additionally, Questions of “Is distance education important in sports education in Turkey?”, “What are the problems of athletes in the education field in Turkey?” and similar questions were attempted to be answered. Finally, in Turkey, distance sports education applications in universities should be launched to ensure that athletes’ educations are not deficit and unfinished. Within this framework, legal regulations should be implemented by “Council of Higher Education” to develop the distance sports education in Turkey and utilize distance education efficiently in solving the sports education problems. By ensuring the advancement of athletes with this method, it is expected for athletes to contribute to sports in the country in both government and the private sector in the medium and long terms. Individuals who participated in the distance sports education will set an example in extending the country’s youth to national and international fields.Keywords: athletes, distance education, higher education, sports education, Turkey
Procedia PDF Downloads 35321492 Soil Respiration Rate of Laurel-Leaved and Cryptomeria japonica Forests
Authors: Ayuko Itsuki, Sachiyo Aburatani
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We assessed the ecology of the organic and mineral soil layers of laurel-leaved (BB-1) and Cryptomeria japonica (BB-2 and Pw) forests in the Kasugayama Hill Primeval Forest (Nara, Japan). The soil respiration rate was higher in the deeper horizons (F and H) of organic layers than in those of mineral soil layers, suggesting organic layers may be where active microbial metabolism occurs. Respiration rates in the soil of BB-1, BB-2 and Pw forests were closely similar at 5 and 10°C. However, the soil respiration rate increased in proportion to temperatures of 15°C or above. We therefore consider the activity of soil microorganisms to markedly decrease at temperatures below 10°C. At a temperature of 15°C or above, the soil respiration rate in the BB-1 organic layers was higher than in those of the BB-2 and Pw organic layers, due to differences in forest vegetation that appeared to influence several salient soil properties, particularly pH and the carbon (C) and nitrogen (N) content of the F and H horizons.Keywords: forest soil, mineralization rate, heterotroph, soil respiration rate
Procedia PDF Downloads 33821491 Detection and Classification of Mammogram Images Using Principle Component Analysis and Lazy Classifiers
Authors: Rajkumar Kolangarakandy
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Feature extraction and selection is the primary part of any mammogram classification algorithms. The choice of feature, attribute or measurements have an important influence in any classification system. Discrete Wavelet Transformation (DWT) coefficients are one of the prominent features for representing images in frequency domain. The features obtained after the decomposition of the mammogram images using wavelet transformations have higher dimension. Even though the features are higher in dimension, they were highly correlated and redundant in nature. The dimensionality reduction techniques play an important role in selecting the optimum number of features from the higher dimension data, which are highly correlated. PCA is a mathematical tool that reduces the dimensionality of the data while retaining most of the variation in the dataset. In this paper, a multilevel classification of mammogram images using reduced discrete wavelet transformation coefficients and lazy classifiers is proposed. The classification is accomplished in two different levels. In the first level, mammogram ROIs extracted from the dataset is classified as normal and abnormal types. In the second level, all the abnormal mammogram ROIs is classified into benign and malignant too. A further classification is also accomplished based on the variation in structure and intensity distribution of the images in the dataset. The Lazy classifiers called Kstar, IBL and LWL are used for classification. The classification results obtained with the reduced feature set is highly promising and the result is also compared with the performance obtained without dimension reduction.Keywords: PCA, wavelet transformation, lazy classifiers, Kstar, IBL, LWL
Procedia PDF Downloads 33621490 The Effects of Nano Zerovalent Iron (nZVI) and Magnesium Oxide Nanoparticles on Methane Production during Anaerobic Digestion of Waste Activated Sludge
Authors: Passkorn Khanthongthip, John T. Novak
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Many studies have been reported that the nZVI and MgO NPs were often found in waste activated sludge (WAS). However, little is known about the impact of those NPs on WAS stabilization. The aims of this study were to investigate the effects of both NPs on WAS anaerobic digestion for methane production and to examine the change of metanogenic population under those different environments using qPCR. Four dosages (2, 50, 100, and 200 mg/g-TSS) of MgO NPs were added to four different bottles containing WAS to investigate the impact of MgO NPs on methane production during WAS anaerobic digestion. The effects of nZVI on methane production during WAS anaerobic digestion were also conducted in another four bottles using the same methods described above except that the MgO NPs were replaced by nZVI. A bottle of WAS anaerobic digestion without nanoparticles addition was also operated to serve as a control. It was found that the relative amounts, compared to the control system, of methane production in each WAS anaerobic digestion bottle adding 2, 50, 100, 200 mg/gTSS MgO NPs were 98, 62, 28, and 14 %, respectively. This suggests that higher MgO NPs resulted in lower methane production. The data of batch test for the effects of corresponding released Mg2+ indicated that 50 mg/gTSS MgO NPs or higher could inhibit methane production at least 25%. Moreover, the volatile fatty acid (VFA) concentration was 328, 384, 928, 3,684, and 7,848 mg/L for the control and four WAS anaerobic digestion bottles with 2, 50, 100, 200 mg/gTSS MgO NPs addition, respectively. Higher VFA concentration could reduce pH and subsequently decrease methanogen growth, resulting in lower methane production. The relative numbers of total gene copies of methanogens analyzed from samples taken from WAS anaerobic digestion bottles were approximately 99, 68, 38, and 24 % of control for the addition of 2, 50, 100, and 200 mg/gTSS, respectively. Obviously, the more MgO NPs appeared in sludge anaerobic digestion system, the less methanogens remained. In contrast, the relative amount of methane production found in another four WAS anaerobic digestion bottles adding 2, 50, 100, and 200 mg/gTSS nZVI were 102, 128, 112, and 104 % of the control, respectively. The measurement of methanogenic population indicated that the relative content of methanogen gene copies were 101, 132, 120, and 112 % of those found in control, respectively. Additionally, the cumulative VFA was 320, 234, 308, and 330 mg/L, respectively. This reveals that nZVI addition could assist to increase methanogenic population. Higher amount of methanogen accelerated VFA degradation for greater methane production, resulting in lower VFA accumulation in digesters. Moreover, the data for effects of corresponding released Fe2+ conducted by batch tests suggest that the addition of approximately 50 mg/gTSS nZVI increased methane production by 20%. In conclusion, the presence of MgO NPs appeared to diminish the methane production during WAS anaerobic digestion. Higher MgO NPs dosages resulted in more inhibition on methane production. In contrast, nZVI addition promoted the amount of methanogenic population which facilitated methane production.Keywords: magnesium oxide nanoparticles, methane production, methanogenic population, nano zerovalent iron
Procedia PDF Downloads 29621489 Comparison of Different Methods of Evaluating Nozzle Junction Stresses under External Loads
Authors: Vinod Kumar, Arun Kumar, Surjit Angra
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This paper addresses the junction stress analysis of orthogonally intersecting thin walled cylindrical shell and thin walled cylindrical nozzle subjected to external loading on nozzle. Junction stresses have been calculated theoretically by welding research council (WRC) bulletins 107 and 297 for different nozzle loads. WRC bulletins 107 and 297 have been used by design engineers for calculating nozzle-vessel junction stresses since their publication. They give simple empirical relations and easy in application. Also 3D FEA in which material is elastic has been done in ANSYS software with 8 node solid element model and results of FEA have been compared with WRC results. Stress intensities obtained by WRC 297 are generally slightly higher than obtained by WRC 107. Membrane stresses obtained by FEA are much higher than WRC and membrane plus bending stresses obtained by FEA are lower than WRC.Keywords: FEA, junction stress, solid element, WRC 107, WRC 297
Procedia PDF Downloads 58321488 An Investigation of the Determinants of Discount Rate Manipulation in Swedish and Finnish Listed Companies
Authors: Fredrik Hartwig, Peter Lindberg
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In 2004, the International Accounting Standards Board (IASB) issued new accounting standards for impairment testing of goodwill. IFRS 3 Business Combinations and IAS 36 Impairment of Assets prohibited amortization of acquired goodwill and instead required companies to test goodwill for impairment annually or more often if necessary. The goodwill impairment test is based on management’s judgement and estimations, making the impairment-only-approach subjective and unreliable. Management can use the discretion opportunistically by managing goodwill impairments. The IASB’s remedy to the reliability problem has been to demand transparent financial reports. IAS 36 paragraph 134 requires detailed disclosures regarding the impairment test in order to make potentially unreasonable assumptions and estimations visible. The disclosure requirements should thus (in theory) make it more difficult for management to ‘choose’ assumptions and estimations that suit an agenda. Whether the requirement to disclose detailed disclosures regarding the impairment test leads to less opportunism is however an empirical question. This work analyses whether one of the required disclosures in IAS 36 paragraph 134, the reported discount rate, differs from an independently estimated risk-adjusted discount rate. Estimates of discount rates that are either lower or higher than the independently estimated discount rate are here defined as opportunism. In the former case - i.e. when the reported discount rate is lower - the objective may be to avoid profit reducing impairment charges. In the latter case - i.e. when the reported discount rate is higher - the objective may be to reduce profits or take ‘big baths’. This paper differs in one important respect from previous similar studies, the majority of which are based on purely descriptive statistics; we use multivariate regression analysis to analyze what factors affect deviations between disclosed discount rates and independently estimated discount rates. The sample consists of Swedish and Finnish listed companies. Swedish and Finnish listed companies are analysed since the accounting oversight bodies differ between the two countries. The results show that discount rate deviations in Swedish and Finnish listed companies are significantly related to accounting oversight, size and industry but not financial risk, business risk and goodwill intensity.Keywords: discount rate, manipulation, goodwill impairment test, disclosures
Procedia PDF Downloads 13221487 Longitudinal Changes in Body Composition in Subjects with Diabetes Who Received Low-Carbohydrate Diet Education: The Effect of Age and Sex
Authors: Hsueh-Ching Wu
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Aims: This study investigated the longitudinal changes in BC were evaluated in patients with T2D who received carbohydrate-restricted diet education (CRDE), and the effects of age and sex on BC were analyzed. Design: This retrospective observational study was conducted between 2018 and 2021. A total of 6164 T2D patients were analyzed. Subjects with T2D who received CRDE (daily carbohydrate intake: 26-45%). A hierarchical linear model (HLM) was used to estimate the change amount and rate of change for the following variables in each group: body weight (BW), body mass index (BMI), body fat mass (BFM), percent body fat (PBF), appendicular skeletal muscle mass (ASM), and skeletal muscle index (SMI). Results: The BW, BMI, ASM, SMI and BFM of T2D patients who received CRDE for 3 years decreased with increasing age; PBF showed the opposite trend. The changes in BW, BMI, ASM, and SMI of patients older than 65 years were higher than those of patients younger than 65 years, and the annual rate of decline for males was higher than that for females. The annual change in BFM and PBF for both sexes changed from a downward trend before the age of 65 to a slow increase after the age of 65, and the slow increase rate for women was higher than that for men. Conclusion: Changes in body composition are associated with age and sex. BW and muscle tissue decrease with age, and attention must be paid to the rebound of adipose tissue after middle age. Patient or Public Contribution: The patient agreed to participate in a retrospective chart review during in the study period.Keywords: body weight, body composition, carbohydrate-restricted diet, nursing, type 2 diabetes
Procedia PDF Downloads 7721486 Profit Comparative of Fisheries in East Aceh Regency Aceh Province
Authors: Mawardati Mawardati
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This research was carried out on the traditional milkfish and shrimp culture cultivation from March to May 2018 in East Aceh District. This study aims to to analyze the differences between traditional milkfish cultivation and shrimp farming in East Aceh District, Aceh Province. The analytical method used is acquisition analysis and Independent Sample T test analysis. The results showed a significant difference between milkfish farming and shrimp farming in East Aceh District, Aceh Province. Based on the results of the analysis, the average profit from shrimp farming is higher than that of milkfish farming. This demand exceeds market demand for exports. Thus the price of shrimp is still far higher than the price of milk fish.Keywords: comparative, profit, shrimp, milkfish
Procedia PDF Downloads 15621485 Effect of Mica Content in Sand on Site Response Analyses
Authors: Volkan Isbuga, Joman M. Mahmood, Ali Firat Cabalar
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This study presents the site response analysis of mica-sand mixtures available in certain parts of the world including Izmir, a highly populated city and located in a seismically active region in western part of Turkey. We performed site response analyses by employing SHAKE, an equivalent linear approach, for the micaceous soil deposits consisting of layers with different amount of mica contents and thicknesses. Dynamic behavior of micaceous sands such as shear modulus reduction and damping ratio curves are input for the ground response analyses. Micaceous sands exhibit a unique dynamic response under a scenario earthquake with a magnitude of Mw=6. Results showed that higher amount of mica caused higher spectral accelerations.Keywords: micaceous sands, site response, equivalent linear approach, SHAKE
Procedia PDF Downloads 34621484 Numerical Investigation of the Effect of Geometrical Shape of Plate Heat Exchangers on Heat Transfer Efficiency
Authors: Hamed Sanei, Mohammad Bagher Ayani
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Optimizations of Plate Heat Exchangers (PHS) have received great attention in the past decade. In this study, heat transfer and pressure drop coefficients are compared for rectangular and circular PHS employing numerical simulations. Plates are designed to have equivalent areas. Simulations were implemented to investigate the efficiency of PHSs considering heat transfer, friction factor and pressure drop. Amount of heat transfer and pressure drop was obtained for different range of Reynolds numbers. These two parameters were compared with aim of F "weighting factor correlation". In this comparison, the minimum amount of F indicates higher efficiency. Results reveal that the F value for rectangular shape is less than circular plate, and hence using rectangular shape of PHS is more efficient than circular one. It was observed that, the amount of friction factor is correlated to the Reynolds numbers, such that friction factor decreased in both rectangular and circular plates with an increase in Reynolds number. Furthermore, such simulations revealed that the amount of heat transfer in rectangular plate is more than circular plate for different range of Reynolds numbers. The difference is more distinct for higher Reynolds number. However, amount of pressure drop in circular plate is less than rectangular plate for the same range of Reynolds numbers which is considered as a negative point for rectangular plate efficiency. It can be concluded that, while rectangular PHSs occupy more space than circular plate, the efficiency of rectangular plate is higher.Keywords: Chevron corrugated plate heat exchanger, heat transfer, friction factor, Reynolds numbers
Procedia PDF Downloads 30621483 A Methodological Concept towards a Framework Development for Social Software Adoption in Higher Education System
Authors: Kenneth N. Ohei, Roelien Brink
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For decades, teaching and learning processes have centered on the traditional approach (Web 1.0) that promoted teacher-directed pedagogical practices. Currently, there is a realization that the traditional approach is not adequate to effectively address and improve all student-learning outcomes. The subsequent incorporation of social software, Information, and Communication Technology (ICT) tools in universities may serve as complementary to support educational goals, offering students the affordability and opportunity to educational choices and learning platforms. Consequently, educators’ inability to incorporate these instructional ICT tools in their teaching and learning practices remains a challenge. This will signify that educators still lack the ICT skills required to administer lectures and bridging learning gaps. This study probes a methodological concept with the aim of developing a framework towards the adoption of social software in HES to help facilitate business processes and can build social presence among students. A mixed method will be appropriate to develop a comprehensive framework needed in Higher Educational System (HES). After research have been conducted, the adoption of social software will be based on the developed comprehensive framework which is supposed to impact positively on education and approach of delivery, improves learning experience, engagement and finally, increases educational opportunities and easy access to educational contents.Keywords: blended and integrated learning, learning experience and engagement, higher educational system, HES, information and communication technology, ICT, social presence, Web 1.0, Web 2.0, Web 3.0
Procedia PDF Downloads 16021482 Hidden Markov Model for Financial Limit Order Book and Its Application to Algorithmic Trading Strategy
Authors: Sriram Kashyap Prasad, Ionut Florescu
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This study models the intraday asset prices as driven by Markov process. This work identifies the latent states of the Hidden Markov model, using limit order book data (trades and quotes) to continuously estimate the states throughout the day. This work builds a trading strategy using estimated states to generate signals. The strategy utilizes current state to recalibrate buy/ sell levels and the transition between states to trigger stop-loss when adverse price movements occur. The proposed trading strategy is tested on the Stevens High Frequency Trading (SHIFT) platform. SHIFT is a highly realistic market simulator with functionalities for creating an artificial market simulation by deploying agents, trading strategies, distributing initial wealth, etc. In the implementation several assets on the NASDAQ exchange are used for testing. In comparison to a strategy with static buy/ sell levels, this study shows that the number of limit orders that get matched and executed can be increased. Executing limit orders earns rebates on NASDAQ. The system can capture jumps in the limit order book prices, provide dynamic buy/sell levels and trigger stop loss signals to improve the PnL (Profit and Loss) performance of the strategy.Keywords: algorithmic trading, Hidden Markov model, high frequency trading, limit order book learning
Procedia PDF Downloads 15321481 Temporal Variation of Surface Runoff and Interrill Erosion in Different Soil Textures of a Semi-arid Region, Iran
Authors: Ali Reza Vaezi, Naser Fakori Ivand, Fereshteh Azarifam
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Interrill erosion is the detachment and transfer of soil particles between the rills due to the impact of raindrops and the shear stress of shallow surface runoff. This erosion can be affected by some soil properties such as texture, amount of organic matter and stability of soil aggregates. Information on the temporal variation of interrill erosion during a rainfall event and the effect soil properties have on it can help in understanding the process of runoff production and soil loss between the rills in hillslopes. The importance of this study is especially grate in semi-arid regions, where the soil is weakly aggregated and vegetation cover is mostly poor. Therefore, this research was conducted to investigate the temporal variation of surface flow and interrill erosion and the effect of soil properties on it in some semi-arid soils. A field experiment was done in eight different soil textures under simulated rainfalls with uniform intensity. A total of twenty four plots were installed for eight study soils with three replicates in the form of a random complete block design along the land. The plots were 1.2 m (length) × 1 m (width) in dimensions which designed with a distance of 3 m from each other across the slope. Then, soil samples were purred into the plots. The plots were surrounded by a galvanized sheet, and runoff and soil erosion equipment were placed at their outlets. Rainfall simulation experiments were done using a designed portable simulator with an intensity of 60 mm per hour for 60 minutes. A plastic cover was used around the rainfall simulator frame to prevent the impact of the wind on the free fall of water drops. Runoff production and soil loss were measured during 1 hour time with 5-min intervals. In order to study soil properties, such as particle size distribution, aggregate stability, bulk density, ESP and Ks were determined in the laboratory. Correlation and regression analysis was done to determine the effect of soil properties on runoff and interrill erosion. Results indicated that the study soils have lower booth organic matter content and aggregate stability. The soils, except for coarse textured textures, are calcareous and with relatively higher exchangeable sodium percentages (ESP). Runoff production and soil loss didn’t occur in sand, which was associated with higher infiltration and drainage rates. In other study soils, interrill erosion occurred simultaneously with the generation of runoff. A strong relationship was found between interrill erosion and surface runoff (R2 = 0.75, p< 0.01). The correlation analysis showed that surface runoff was significantly affected by some soil properties consisting of sand, silt, clay, bulk density, gravel, hydraulic conductivity (Ks), lime (calcium carbonate), and ESP. The soils with lower Ks such as fine-textured soils, produced higher surface runoff and more interrill erosion. In the soils, Surface runoff production temporally increased during rainfall and finally reached a peak after about 25-35 min. Time to peak was very short (30 min) in fine-textured soils, especially clay, which was related to their lower infiltration rate.Keywords: erosion plot, rainfall simulator, soil properties, surface flow
Procedia PDF Downloads 7121480 Cu Voids Detection of Electron Beam Inspection at the 5nm Node
Authors: Byungsik Moon
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Electron beam inspection (EBI) has played an important role in detecting defects during the Fab process. The study focused on capturing buried Cu metal voids for 5nm technology nodes in Qualcomm Snapdragon mass production. This paper illustrates a case study where Cu metal voids can be detected without side effects with optimized EBI scanning conditions. The voids were buried in the VIA and not detected effectively by bright field inspection. EBI showed higher detectability, about 10 times that of bright fields, and a lower landing energy of EBI can avoid film damage. A comparison of detectability between EBI and bright field inspection was performed, and TEM confirmed voids that were detected by EBI. Therefore, a much higher detectability of buried Cu metal voids can be achieved without causing film damage.Keywords: electron beam inspection, EBI, landing energy, Cu metal voids, bright field inspection
Procedia PDF Downloads 7721479 A Study to Evaluate Some Physical and Mechanical Properties, Relevant in Estimating Energy Requirements in Grinding the Palm Kernel and Coconut Shells
Authors: Saheed O. Akinwale, Olufemi A. Koya
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Based on the need to modify palm kernel shell (PKS) and coconut shell (CNS) for some engineering applications, the study evaluated some physical characteristics and fracture resistance, relevant in estimating energy requirements in comminution of the nutshells. The shells, obtained from local processing mills, were washed, sun-dried and sorted to remove kernels, nuts and other extraneous materials. Experiments were then conducted to determine the thickness, density, moisture content, and hardness of the shells. Fracture resistances were characterised by the average compressive load, stiffness and toughness at bio-yield point of specially prepared section of the shells, under quasi-static compression loading. The densities of the dried PKS at 7.12% and the CNS at 6.47% (wb) moisture contents were 1291.20 and 1247.40 kg/m3, respectively. The corresponding Brinnel Hardness Numbers were 58.40 ± 1.91 and 56.33 ± 4.33. Close shells thickness of both PKS and CNS exhibited identical physical properties although; CNS is relatively larger in physical dimensions than PKS. The findings further showed that both shell types exhibited higher resistance with compression along the longitudinal axes than the transverse axes. With compressions along the longitudinal axes, the fracture force were 1.41 ± 0.11 and 3.62 ± 0.09 kN; bio-stiffness; 934.70 ± 67.03 kN/m and 1980.74 ± 8.92 kN/m; and toughness, 2.17 ± 0.16 and 6.51 ± 0.15 KN mm for the PKS and CNS, respectively. With the estimated toughness of CNS higher than that of PKS, the study showed the requirement of higher comminution energy for CNS.Keywords: bio-stiffness, coconut shell, comminution, crushing strength, energy requirement, palm kernel shell, toughness
Procedia PDF Downloads 23221478 Mechanical Properties of Nanocomposites Cobalt Matrix with Nano SiC Particles
Authors: Dhuha Albusalih, David Weston, Simon Gill
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Nanocomposites Co-SiC with well dispersed nanoparticles and Co nano grain size has produced using Pulse Reverse Plating (PRP) and using anionic surfactant. Different particle contents of nanocomposites were produced by altering the plating parameters. The method allows great control over the level of nanoparticles in the coating, without changing bath chemistry. Examination by Scanning Electron Microscopy (SEM), Energy Dispersive Spectroscopy (EDX), TEM and X-Ray Diffraction (XRD) analysis was performed to characterize and study the strengthening mechanisms of these nanocomposites. The primary strengthening mechanisms were shown to be grain refinement and dispersion strengthening. Tribological performances of the produced electroplated nanocomposite Co-SiC coatings were examined. Results showed that the coating with the higher volume fraction (vol. %) of SiC and the smallest grain size has the higher hardness and low wear rate.Keywords: nanocomposites, pulse reverse plating, tribological performance of cobalt nanocomposites
Procedia PDF Downloads 30721477 Environmental Limits of Using Newly Developed Progressive Polymer Protection and Repair Systems
Authors: Jana Hodna, Bozena Vacenovska, Vit Petranek
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The paper is focused on the identification of limiting environmental factors of individual industrial floors on which newly developed polymer protection and repair systems with the use of secondary raw materials will be used. These mainly include floors with extreme stresses and special requirements for materials used. In relation to the environment of a particular industrial floor, it is necessary to ensure, for example, chemical stability, resistance to higher temperatures, resistance to higher mechanical stress, etc. for developed materials, which is reflected in the demands for the developed material systems. The paper describes individual environments and, in relation to them, also requirements for individual components of the developed materials and for the developed materials as a whole.Keywords: limits, environment, polymer, industrial floors, recycling, secondary raw material, protective system
Procedia PDF Downloads 27121476 Depression among Housewives and Professional Women in Karachi: A Comparative Study
Authors: Naheed Khan
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A non-experimental study was conducted to evaluate the prevalence of anxiety and depression in middle-class women in Karachi, a metropolitan city of Pakistan. The Aga Khan University Anxiety and Depression Scale (AKUADS) was self -administered by a sample of 50 housewives and 50 professional women between the ages of 24 and 54 years. All the participants were at least graduates, married, had children, and were living in joint family systems. Results showed a 48% prevalence of anxiety and depression in housewives as compared to 34% in professional women. The data showed significant difference in mean of total scores on AKUADS and the calculated t-value of 1.957 with a df = 98 and α = 0.05. Two variables, that is, profession and a higher level of education were significantly related to the outcome. Hence acquiring higher education and taking up a job, even a part time one, may alleviate the symptoms of anxiety and depression in housewives. Other factors responsible for the relief of such symptoms, such as quality of relationship with husbands, may be investigated for both categories of women.Keywords: anxiety, depression, housewives, professional women
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