Search results for: number production

Authors: L. Sierra, N. Gambetta, M. A. Garcia-Benau, M. Orta

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Financial scandals and financial crisis have led to an international debate on the value of auditing. In recent years there have been significant legislative reforms aiming to increase markets’ confidence in audit services. In particular, there has been a significant debate on the need to improve the communication of auditors with audit reports users as a way to improve its informative value and thus, to improve audit quality. The International Auditing and Assurance Standards Board (IAASB) has proposed changes to the audit report standards. The International Standard on Auditing 701, Communicating Key Audit Matters (KAM) in the Independent Auditor's Report, has introduced new concepts that go beyond the auditor's opinion and requires to disclose the risks that, from the auditor's point of view, are more significant in the audited company information. Focusing on the companies included in the Financial Times Stock Exchange 100 index, this study aims to focus on the analysis of the determinants of the number of KAM disclosed by the auditor in the audit report and moreover, the analysis of the determinants of the different type of KAM reported during the period 2013-2015. To test the hypotheses in the empirical research, two different models have been used. The first one is a linear regression model to identify the client’s characteristics, industry sector and auditor’s characteristics that are related to the number of KAM disclosed in the audit report. Secondly, a logistic regression model is used to identify the determinants of the number of each KAM type disclosed in the audit report; in line with the risk-based approach to auditing financial statements, we categorized the KAM in 2 groups: Entity-level KAM and Accounting-level KAM. Regarding the auditor’s characteristics impact on the KAM disclosure, the results show that PwC tends to report a larger number of KAM while KPMG tends to report less KAM in the audit report. Further, PwC reports a larger number of entity-level risk KAM while KPMG reports less account-level risk KAM. The results also show that companies paying higher fees tend to have more entity-level risk KAM and less account-level risk KAM. The materiality level is positively related to the number of account-level risk KAM. Additionally, these study results show that the relationship between client’s characteristics and number of KAM is more evident in account-level risk KAM than in entity-level risk KAM. A highly leveraged company carries a great deal of risk, but due to this, they are usually subject to strong capital providers monitoring resulting in less account-level risk KAM. The results reveal that the number of account-level risk KAM is strongly related to the industry sector in which the company operates assets. This study helps to understand the UK audit market, provides information to auditors and finally, it opens new research avenues in the academia.

Keywords: FTSE 100, IAS 701, key audit matters, auditor’s characteristics, client’s characteristics

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Authors: Ahmet Helvaci, Selcuk Dogan

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Reed in especially almost all the lakes in Western Anatolia grows naturally. Due to the abundance of reed, pyrolysis of reed is very economical and practical application. In this study, it is aimed to determine the optimum conditions for the pyrolysis of the reed which is a cheap and abundant raw material and to evaluate pyrolysis products. For this purpose, reed was used obtained from Eber Lake located in the borders of Bolvadin county of Afyonkarahisar. Optimum pyrolysis conditions have been determined by examining the effects of changes in pyrolysis temperature and pyrolysis time. The evaluation of the obtained liquid and solid pyrolysis products has been investigated. Especially evaluability of solid carbon black production of tires has been investigated. Tire samples were prepared with carbon black samples obtained as a result of the pyrolysis process at different temperatures. Then, performance tests were made and compared with reference carbon blacks, used in the market and standards. At the same time, surface area measurement analysis of carbon black samples was made and compared again with reference carbon blacks. In addition, the fuel values of liquid products were also determined by calorimeter. It has been determined that the best surface area (about 370 m²/g) for carbon black samples, for tire production is 40 minutes at 500ᵒC. It was also found that the best result for evaluation studies in tire production was carbon black samples obtained at 450ᵒC pyrolysis temperature. In addition, it was seen that the calorimetry results of the liquid product obtained during 60 minutes of pyrolysis were quite good (around 5500 kcal/kg).

Keywords: evaluation of products, optimization, pyrolysis, reed

Procedia PDF Downloads 183

Authors: Sireesha Tamada, Debraj Bhattacharjee, Pranab K. Dan, Prabha Bhola

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The most important component in an automotive transmission system is the gearbox which controls the speed of the vehicle. In an automatic transmission, the right positioning of actuators ensures efficient transmission mechanism embodiment, wherein the challenge lies in formulating the number of actuators associated with modelling a gearbox. Data with respect to actuation and gear shifting sequence has been retrieved from the available literature, including patent documents, and has been used in this proposed heuristics based methodology for modelling actuation sequence in a gear box. This paper presents a methodological approach in designing a gearbox for the purpose of obtaining an optimal shifting sequence. The computational model considers factors namely, the number of stages and gear teeth as input parameters since these two are the determinants of the gear ratios in an epicyclic gear train. The proposed transmission schematic or stick diagram aids in developing the gearbox layout design. The number of iterations and development time required to design a gearbox layout is reduced by using this approach.

Keywords: automatic transmission, gear-shifting, multi-stage planetary gearbox, rank ordered clustering

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Authors: Jian Huang, Weixin Qian, Haitao Zhang, Weiyong Ying

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Cobalt-gadolinium catalyst for Fischer-Tropsch synthesis was prepared by impregnation method with commercial silica gel, and its texture properties were characterized by BET, XRD, and TPR. The catalytic performance of the catalyst was tested in a fixed bed reactor. The results showed that the addition of gadolinium to the cobalt catalyst might decrease the size of cobalt particles, and increased the dispersion of catalytic active cobalt phases. The carbon number distributions for the catalysts was calculated by ASF equation.

Keywords: Fischer-Tropsch synthesis, cobalt-based catalysts, gadolinium, carbon number distributions

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Authors: Khalid Javed, Rashid Mahmood

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The constitution empowers the Federal Government to collect taxes on income other than agricultural income, taxes on capital value, customs, excise duties and sales taxes. The Central Board of Revenue (CBR) and its subordinate departments administer the tax system. Each of the three principal taxes has a different history and different set of issues. For a large number of income tax payers the core of the business process is pre-audit and assessment by a tax official. This process gives considerable discretion to tax officials, with potential for abuse. Moreover, this process is also not tenable as the number of taxpayers increase. The report is focused on a total overhaul of the process and organization of income tax. Sales tax is recent and its process and organization is adjusted to the needs of an expanding tax base. These are based on self-assessment and selective audit. Similarly, in customs the accent is on accelerating and broadening the changes begun in recent years. Before long, central excise will be subsumed in sales tax. During the nineties, despite many changes in the tax regime and introduction of withholding and presumptive taxes, Federal Government tax to GDP ratio has varied narrowly around eleven percent. The tax base has grown but still remains narrow and skewed. The number of income tax filers is around one million.

Keywords: central board of revenue, GDP, sale tax, income tax

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Authors: Lucas Paganin, Viliam Makis

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With the advent of globalization, the market competition has become a major issue for most companies. One of the main strategies to overcome this situation is the quality improvement of the product at a lower cost to meet customers’ expectations. In order to achieve the desired quality of products, it is important to control the process to meet the specifications, and to implement the optimal maintenance policy for the machines and the production lines. Thus, the overall objective is to reduce process variation and the production and maintenance costs. In this paper, an integrated model involving Statistical Process Control (SPC) and maintenance is developed to achieve this goal. Therefore, the main focus of this paper is to develop the jointly optimal maintenance and statistical process control policy minimizing the total long run expected average cost per unit time. In our model, the production process can go out of control due to either the deterioration of equipment or other assignable causes. The equipment is also subject to failures in any of the operating states due to deterioration and aging. Hence, the process mean is controlled by an Xbar control chart using equidistant sampling epochs. We assume that the machine inspection epochs are the times when the control chart signals an out-of-control condition, considering both true and false alarms. At these times, the production process will be stopped, and an investigation will be conducted not only to determine whether it is a true or false alarm, but also to identify the causes of the true alarm, whether it was caused by the change in the machine setting, by other assignable causes, or by both. If the system is out of control, the proper actions will be taken to bring it back to the in-control state. At these epochs, a maintenance action can be taken, which can be no action, or preventive replacement of the unit. When the equipment is in the failure state, a corrective maintenance action is performed, which can be minimal repair or replacement of the machine and the process is brought to the in-control state. SMDP framework is used to formulate and solve the joint control problem. Numerical example is developed to demonstrate the effectiveness of the control policy.

Keywords: maintenance, semi-Markov decision process, statistical process control, Xbar control chart

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Authors: Dhvanidevi N. Jadeja, Daya S. Kaul, Anurag A. Kandya

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Municipal Solid Waste (MSW) collection in a city is performed in less effective manner which results in the poor management of the environment and natural resources. Municipal corporation does not possess efficient waste management and recycling programs because of the complex task involving many factors. Solid waste collection system depends upon various factors such as manpower, number and size of vehicles, transfer station size, dustbin size and weight, on-road traffic, and many others. These factors affect the collection cost, energy and overall municipal tax for the city. Generally, different types of waste are scattered throughout the city in a heterogeneous way that poses changes for efficient collection of solid waste. Efficient waste collection and transportation strategy must be effectively undertaken which will include optimization of routes, volume of waste, and manpower. Being these optimized, the overall cost can be reduced as the fuel and energy requirements would be less and also the municipal waste taxes levied will be less. To carry out the optimization study of collection system various data needs to be collected from the Ahmedabad municipal corporation such as amount of waste generated per day, number of workers, collection schedule, road maps, number of transfer station, location of transfer station, number of equipment (tractors, machineries), number of zones, route of collection etc. The ArcGis Network Analyst is introduced for the best routing identification applied in municipal waste collection. The simulation consists of scenarios of visiting loading spots in the municipality of Ahmedabad, considering dynamic factors like network traffic changes, closed roads due to natural or technical causes. Different routes were selected in a particular area of Ahmedabad city, and present routes were optimized to reduce the length of the routes, by using ArcGis Network Analyst. The result indicates up to 35% length minimization in the routes.

Keywords: collection routes, efficiency, municipal solid waste, optimization

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Authors: Behzad Ali Khan, M. Zubair Akbar Qureshi

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The article analyzes the Darcy Forchheimer 2D Hybrid ferrofluid. The flow of a Hybrid ferrofluid is made due to an unsteady porous channel. The classical liquid water is treated as a based liquid. The flow in the permeable region is characterized by the Darcy-Forchheimer relation. Heat transfer phenomena are studied during the flow. The transformation of a partial differential set of equations into a strong ordinary differential frame is formed through appropriate variables. The numerical Shooting Method is executed for solving the simplified set of equations. In addition, a numerical analysis (ND-Solve) is utilized for the convergence of the applied technique. The influence of some flow model quantities like Pr (Prandtle number), r (porous medium parameter), F (Darcy-porous medium parameter), Re (Reynolds number), Pe (Peclet number) on velocity and temperature field are scrutinized and studied through sketches. Certain physical factors like f ''(η) (skin friction coefficient) and θ^'(η) (rate of heat transfer) are first derived and then presented through tables.

Keywords: darcy forcheimer, hybrid ferro fluid, porous medium, porous channel

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Authors: Lina Lauciene, Vaida Andruleviciute, Ingrida Sinkeviciene, Mindaugas Malakauskas, Loreta Serniene

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Dairy product manufacturers constantly are looking for new markets for their production. And in most cases, the problem of product compliance with the composition requirements of foreign products is highlighted. This is especially true of the composition of milk fat in dairy products. It is well known that there are many factors such as feeding ratio, season, cow breed, stage of lactation that affect the fatty acid composition in milk. However, there is less evidence on the impact of the technological process on the composition of fatty acids in raw milk and products made from it. In this study the influence of the technological process on fat composition in 82% fat butter, 15% fat curd, 3.6% fat yogurt and 2.5% fat UHT milk was determined. The samples were collected at each stage of production, starting with raw milk and ending with the final product in the Lithuanian milk-processing company. Fatty acids methyl esters were quantified using a GC (Clarus 680, Perkin Elmer) equipped with flame ionization detector (FID) and a capillary column SP-2560, 100 m x 0.25 mm id x 0.20 µm. Fatty acids peaks were identified using Supelco® 37 Component FAME Mix. The concentration of each fatty acid was expressed in percent of the total fatty acid amount. In the case of UHT milk production, it was compared raw milk, cream, milk mixture, and UHT milk but significant differences were not estimated between these stages. Analyzing stages of the yogurt production (raw milk, pasteurized milk, and milk with a starter culture and yogurt), no significant changes were detected between stages as well. A slight difference was observed with C4:0 - a percentage of this fatty acid was less (p=0.053) in the final stage than in milk with the starter culture. During butter production, the composition of fatty acids in raw cream, buttermilk, and butter did not change significantly. Only C14:0 decreased in the butter then compared to buttermilk. The curd fatty acid analysis showed the increase of C6:0, C8:0, C10:0, C11:0, C12:0 C14:0 and C17:0 at the final stage when compared to raw milk, cream, milk mixture, and whey. Meantime the increase of C18:1n9c (in comparison with milk mixture and curd) and C18:2n6c (in comparison with raw milk, milk mixture, and curd) was estimated in cream. The results of this study suggest that the technological process did not affect the composition of fatty acids in UHT milk, yogurt, butter, and curd but had the impact on the concentration of individual fatty acids. In general, all of the fatty acids from the raw milk were converted into the final product, only some of them slightly changed the concentration. Therefore, in order to ensure an appropriate composition of certain fatty acids in the final product, producers must carefully choose the raw milk. Acknowledgment: This research was funded by Lithuanian Ministry of Agriculture (No. MT-17-13).

Keywords: dairy products, fat composition, fatty acids, technological process

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Authors: Ahmed Y. Kutbi, C. Russell. J. Baird, M. McNaughtan, Francis Wayman

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Wastewaters from antibiotic production facilities are characterized with high concentrations of dissolved organic substances. Subsequently, it challenges wastewater treatment plant operator to achieve successful biological treatment and to meet regulatory emission levels. Of the dissolved organic substances, this research is investigating the fate of organic nitrogenous compounds (i.e., Chitin) in an antibiotic production wastewater treatment plant located in Irvine, Scotland and its impact on the WWTP removal performance. Dissolved organic nitrogen (DON) in WWTP effluents are of significance because 1) its potential to cause eutrophication in receiving waters, 2) the formation of nitrogenous disinfection by products in drinking waters and 3) limits WWTPs ability to achieve very low total nitrogen (TN) emissions limits (5 – 25 mg/l). The latter point is where the knowledge gap lays between the operator and the regulator in setting viable TN emission levels. The samples collected from Irvine site at the different stages of the treatment were analyzed for TN and DON. Results showed that the average TN in the WWTP influents and effluents are 798 and 261 mg/l respectively, in other words, the plant achieved 67 % removal of TN. DON Represented 51% of the influents TN, while the effluents accounted 26 % of the TN concentrations. Therefore, an ongoing investigation is carried out to identify DON constituents in WWTP effluent and evaluate its impact on the WWTP performance and its potential bioavailability for algae in receiving waters, which is, in this case, Irvine Bay.

Keywords: biological wastewater treatment plant, dissolved organic nitrogen, bio-availability, Irvine Bay

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Authors: Tami A. Ulhiza, Noor I. M. Puad, Azlin S. Azmi, Mohd. I. A. Malek

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High amount of chemical oxygen demand (COD) in starchy waste can be harmful to the environment. In common practice, starch processing wastewater is discharged to the river without proper treatment. However, starchy waste still contains complex sugars and organic acids. By the right pretreatment method, the complex sugar can be hydrolyzed into more readily digestible sugars which can be utilized to be converted into more valuable products. At the same time, the global demand of energy is inevitable. The continuous usage of fossil fuel as the main source of energy can lead to energy scarcity. Hydrogen is a renewable form of energy which can be an alternative energy in the future. Moreover, hydrogen is clean and carries the highest energy compared to other fuels. Biohydrogen produced from waste has significant advantages over chemical methods. One of the major problems in biohydrogen production is the raw material cost. The carbohydrate-rich starchy wastes such as tapioca, maize, wheat, potato, and sago wastes is a promising candidate to be used as a substrate in producing biohydrogen. The utilization of those wastes for biohydrogen production can provide cheap energy generation with simultaneous waste treatment. Therefore this paper aims to review variety source of starchy wastes that has been widely used to synthesize biohydrogen. The scope includes the source of waste, the performance in yielding hydrogen, the pretreatment method and the type of culture that is suitable for starchy waste.

Keywords: biohydrogen, dark fermentation, renewable energy, starchy waste

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Authors: Tengku Nilam Baizura, Noor Zalina Mahmood

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In Malaysia, landfilling is the most preferred method and most of it does not have the proper leachate treatment system which can cause environmental problems. Leachate is the major factor to river water pollution since most landfills are located near the river which is the main water resource for the country. The study aimed to estimate leachate production from landfills in Selangor. A simple mathematical modelling was used for the calculation of annual leachate volume. The estimate of identified landfill area (A) using Google Earth was multiplied by the annual rainfall (R). The product is expressed as volume (V). The data indicate that the leachate production is high even it is fully closed. It is important to design the efficient landfill and proper leachate treatment processes especially for the old/closed landfill. Extensive monitoring will be required to predict future impact.

Keywords: landfill, leachate, municipal solid waste management, waste disposal

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Authors: Leonard Mike McNelly Longwa, Divine Kusosa Musiku, D. Nahum Kabeya

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In this paper the bifurcation analysis of oilfield in Democratic Republic of Congo is presented in order to enhance petroleum production in an intense tectonic evolution characterized by distinct compressive and extensive phases and the digenetic transformation in the reservoirs during burial geological configuration. The use of porous media in Makelekese MS-25 field has been established to simulate the boundaries within 3 sedimentary basins open to exploration including the coastal basin with an area of 5992 km2, a central basin with an area of 800,000 km2, the western branch of the East African Rift in which there are 50,000 km2. The fractal characterization of complex hydro-dynamic fractures in oilfield is developed to facilitate oil production process based on reservoirs bifurcation model.

Keywords: reservoir bifurcation, fractal characterisation, permeability, conductivity, skin effect

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Authors: Vivian Franco

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There has been a great deal of research about vowel production of second language learners of Spanish, vowel variation across Spanish dialects, and more recently, research related to Spanish heritage speakers’ vowel production based on speech style. However, there is little investigation reported on Spanish heritage speakers’ vowel production in regard to task modality by incorporating own comparison groups of monolinguals and late bilinguals. Thus, the present study investigates the influence of speech style on Spanish heritage speakers’ vowel production by comparing Spanish-English early and late bilinguals and Spanish monolinguals. The study was guided by the following research question: How do early bilinguals (heritage speakers) differ/relate to advanced L2 speakers of Spanish (late bilinguals) and Spanish monolinguals in their vowel quality (acoustic distribution) and quantity (duration) based on speech style? The participants were a total of 11 speakers of Spanish: 7 early Spanish-English bilinguals with a similar linguistic background (simultaneous bilinguals of the second generation); 2 advanced L2 speakers of Spanish; and 2 Spanish monolinguals from Mexico. The study consisted of two tasks. The first one adopted a semi-spontaneous style by a solicited narration of life experiences and a description of a favorite movie with the purpose to collect spontaneous speech. The second task was a reading activity in which the participants read two paragraphs of a Mexican literary essay 'La nuez.' This task aimed to obtain a more controlled speech style. From this study, it can be concluded that early bilinguals and monolinguals show a smaller formant vowel space overall compared to the late bilinguals in both speech styles. In terms of formant values by stress, the early bilinguals and the late bilinguals resembled in the semi-spontaneous speech style as their unstressed vowel space overlapped with that of the unstressed vowels different from the monolinguals who displayed a slightly reduced unstressed vowel space. For the controlled data, the early bilinguals were similar to the monolinguals as their stressed and unstressed vowel spaces overlapped in comparison to the late bilinguals who showed a more clear reduction of unstressed vowel space. In regard to stress, the monolinguals revealed longer vowel duration overall. However, findings of duration by stress showed that the early bilinguals and the monolinguals remained stable with shorter values of unstressed vowels in the semi-spontaneous data and longer duration in the controlled data when compared to the late bilinguals who displayed opposite results. These findings suggest an implication for Spanish heritage speakers and L2 Spanish vowels research as it has been frequently argued that Spanish bilinguals differ from the Spanish monolinguals by their vowel reduction and centralized vowel space influenced by English. However, some Spanish varieties are characterized by vowel reduction especially in certain phonetic contexts so that some vowels present more weakening than others. Consequently, it would not be conclusive to affirm an English influence on the Spanish of these bilinguals.

Keywords: Spanish-English bilinguals, Spanish monolinguals, spontaneous and controlled speech, vowel production.

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Authors: Sameena Tarannum, S. Pranesh

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A nonlinear study of triple diffusive convection in a rotating couple stress liquid has been analysed. It is performed to study the effect of heat and mass transfer by deriving Ginzburg-Landau equation. Heat and mass transfer are quantified in terms of Nusselt number and Sherwood numbers, which are obtained as a function of thermal and solute Rayleigh numbers. The obtained Ginzburg-Landau equation is Bernoulli equation, and it has been elucidated numerically by using Mathematica. The effects of couple stress parameter, solute Rayleigh numbers, and Taylor number on the onset of convection and heat and mass transfer have been examined. It is found that the effects of couple stress parameter and Taylor number are to stabilize the system and to increase the heat and mass transfer.

Keywords: couple stress liquid, Ginzburg-Landau model, rotation, triple diffusive convection

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Authors: Nahid Hassanshahi, Ayoub Karimi-Jashni, Nasser Talebbeydokhti

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Due to the economic and environmental benefits of producing less waste, the US Environmental Protection Agency (EPA) introduces source reduction as one of the most important means to deal with the problems caused by increased landfills and pollution. Waste reduction involves all waste management methods, including source reduction, recycling, and composting, which reduce waste flow to landfills or other disposal facilities. Source reduction of waste can be studied from two perspectives: avoiding waste production, or reducing per capita waste production, and waste deviation that indicates the reduction of waste transfer to landfills. The present paper has investigated home composting as a managerial solution for reduction of waste transfer to landfills. Home composting has many benefits. The use of household waste for the production of compost will result in a much smaller amount of waste being sent to landfills, which in turn will reduce the costs of waste collection, transportation and burial. Reducing the volume of waste for disposal and using them for the production of compost and plant fertilizer might help to recycle the material in a shorter time and to use them effectively in order to preserve the environment and reduce contamination. Producing compost in a home-based manner requires very small piece of land for preparation and recycling compared with other methods. The final product of home-made compost is valuable and helps to grow crops and garden plants. It is also used for modifying the soil structure and maintaining its moisture. The food that is transferred to landfills will spoil and produce leachate after a while. It will also release methane and greenhouse gases. But, composting these materials at home is the best way to manage degradable materials, use them efficiently and reduce environmental pollution. Studies have shown that the benefits of the sale of produced compost and the reduced costs of collecting, transporting, and burying waste can well be responsive to the costs of purchasing home compost machine and the cost of related trainings. Moreover, the process of producing home compost may be profitable within 4 to 5 years and as a result, it will have a major role in reducing waste management.

Keywords: compost, home compost, reducing waste, waste management

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Authors: Vijaya K. Srivastava, Davide Spinello

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This paper presents established 3ⁿ enumeration procedure for mixed integer optimization problems for solving multi-objective reliability and redundancy allocation problem subject to design constraints. The formulated problem is to find the optimum level of unit reliability and the number of units for each subsystem. A number of illustrative examples are provided and compared to indicate the application of the superiority of the proposed method.

Keywords: integer programming, mixed integer programming, multi-objective optimization, Reliability Redundancy Allocation

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Authors: Bernhard Widhalm, Cornelia Rieder-Gradinger, Ewald Srebotnik

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Pine wood (Pinus sylvestris L.) is the basic raw material for the production of Oriented Strand Boards (OSB) and the major source of volatile organic compounds, especially terpenes (like α- and β-pinene). To lower the total emission level of OSB, terpene metabolising microorganisms were therefore applied onto pine wood strands for the production of emission-reduced boards. Suitable microorganisms were identified during preliminary tests under laboratory conditions. At first, their terpene degrading potential was investigated in liquid culture, followed by laboratory tests using unsterile pine wood particles and strands. The main focus was laid on an adoptable terpene reduction in a short incubation time. An optimised bacterial mixture of Pseudomonas putida and Pseudomonas fluorescens showed the best results and was therefore used for further experiments on a larger scale. In an industry-compatible testing procedure, pine wood strands were incubated with the bacterial mixture for a period of 2 to 4 days. Incubation time was stopped by drying the strands. OSB were then manufactured from the pre-treated strands and emissions were measured by means of SPME/GC-MS analysis. Bacterial pre-treatment of strands resulted in a reduction of α-pinene- and β-pinene-emissions from OSB by 40% and 70%, respectively, even after only 2 days of incubation. The results of the investigation provide a basis for the application of microbial treatment within the industrial OSB production line, where shortest possible incubation times are required. For this purpose, the performance of the bacterial mixture will have to be further optimised.

Keywords: GC-MS, OSB, Pseudomonas sp., terpene degradation

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Authors: Filipe Cardoso de Oliveira, Lino Marcos da Silva, Ademar Nogueira do Nascimento, Cristiano Hora de Oliveira Fontes

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This article presents a mathematical formulation for the production Break-Even Point problem in a non-homogeneous system. The optimization problem aims to obtain the composition of the best product mix in a non-homogeneous industrial plant, with the lowest cost until the breakeven point is reached. The problem constraints represent real limitations of a generic non-homogeneous industrial plant for n different products. The proposed model is able to solve the equilibrium point problem simultaneously for all products, unlike the existing approaches that propose a resolution in a sequential way, considering each product in isolation and providing a sub-optimal solution to the problem. The results indicate that the product mix found through the proposed model has economical advantages over the traditional approach used.

Keywords: branch and bound, break-even point, non-homogeneous production system, integer linear programming, management accounting

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Authors: E. N. Vetrova, L.V. Lapochkina, N. V. Nikulina

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In the national economy, entrepreneurship plays the role of a buffer between economy and policy for it contributes to improving budget effectiveness and decreasing dependence of economy on the state. Entrepreneurship in industry makes it possible to increase the added value that is formed in production chains and to decrease dependence on import. Under the current circumstances, when sanctions are being imposed, this is especially relevant for Russia and for the realization of projects in the Russian Arctic. However, development of entrepreneurship in industry requires an enlightened state policy. The purpose of the research is elaboration of recommendations for improving economic effectiveness of the realization of the Arctic projects on the basis of conceptual proposals for the development of entrepreneurship in industry. The paper presents the studies of the extractive industry role in the Russian economy and proves its raw material character. The analysis of production chains in industry on the basis of the conception of the added value global chains demonstrated a low added value formed by Russian companies. The study of changes in the structure of economy based on systemic, statistical and comparative analyses revealed no positive changes in the structure of economy over the period under consideration. This is a manifestation of ineffectiveness of the Russian industrial policy in general and within the Arctic region in particular. The authors identified the problems information and implementation of the state industrial policy in the Arctic region and in the development of national entrepreneurship, analyzed the shortcomings of the current state policy in the sphere of the Russian industry. On the basis of the conducted studies, the authors formulated conceptual approaches to change the state policy in the Arctic. The basic idea of the authors is to substantiate the focus of the state regulation on the development of entrepreneurship in industry in the process of the Russian Arctic exploration. At the same time another problem is solved–that of the development of the manufacturing industry in the southern regions of the northwestern part of Russia. The criterion of effectiveness in this case is the economic effectiveness.

Keywords: entrepreneurship in industry, global chains of the added value, government regulation, industrial policies, production chains in the arctic region, economic effectiveness

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Authors: O. R. Raimi, A. Lateef

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Inoculum developments of A. niger were used for inoculation of medium for submerged fermentation and solid state fermentation. The filtrate obtained were used as sources of the extra-cellular enzymes. The FTase activities and the course of pH in submerged fermentation ranged from 7.53-24.42µ/ml and 4.4-4.8 respectively. The maximum FTase activity was obtained at 48 hours fermentation. In solid state fermentation, FTase activities ranged from 2.41-27.77µ/ml. Using ripe plantain peel and kola nut pod respectively. Both substrates supported the growth of the fungus, producing profuse growth during fermentation. In the control experiment (using kolanut pod) that lack supplementation, appreciable FTase activity of 16.92µ/ml was obtained. The optimum temperature range was 600C. it was also active at broad pH range of 1-9 with optimum obtain at pH of 5.0. FTase was stable within the range of investigated pH showing more than 60% activities. FTase can be used in the production of fructooligosaccharide, a functional food.

Keywords: Aspergillus niger, solid state fermentation, kola nut pods, Fructosyltransferase (FTase)

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Authors: Azeez Ayodele Ayodele

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This paper investigated the problem of picture books design and the quality of the pictures in picture books. The research surveyed nursery and primary schools in four major cities in southwest of Nigeria. The instruments including the descriptive survey questionnaire and a structured interview were developed, validated and administered for collection of relevant data. Descriptive statistics was used in analyzing the data. The result of the study revealed that there were poor quality of pictures in picture books and this is due to scarcity of trained graphic designers who understand systems approach to picture books design and production. There is thus a need for more qualified graphic designers, given in-service professional training as well as a refresher course as criteria for upgrading by the stakeholders.

Keywords: pictures, picture books, pre-primary schools, trained graphic designers

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Authors: R. Rosazley, M. A. Izzati, A. W. Fareezal, M. Z. Shazana, I. Rushdan, M. A. Ainun Zuriyati

Abstract:

This study focuses on production and characterizations of nanofibrillated cellulose (NFC) from kenaf core. NFC was produced by employing ultrasonic treatments in aqueous solution. Field emission scanning electron microscope (FESEM) and scanning transmission electron microscopy (STEM) were used to study the size and morphology structure. The chemical and characteristics of the cellulose and NFC were studied using Fourier-transform infrared spectroscopy (FTIR), thermogravimetric analysis (TGA), X-ray diffraction (XRD) and viscometer. Degrees of polymerization (DP) of cellulose and NFC were obtained via viscosity value. Results showed that 5 to 47 nm diameters of fibrils were measured. Moreover, the thermal stability of the NFC was increased as compared to the cellulose that confirmed by TGA analysis. It was also found that NFC had higher crystallinity and lower viscosity than the cellulose which were measured by XRD and viscometer, respectively. The NFC characteristics have enormous prospect related to bio-nanocomposite.

Keywords: crystallinity, kenaf core, nanofibrillated cellulose, ultrasonic

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Authors: Thales Maluf, Nazem Nascimento

Abstract:

The development of society relies heavily on the total amount of energy obtained and its consumption. Over the years, there has been an advancement on energy attainment, which is directly related to some natural resources and developing systems. Some of these resources should be highlighted for its remarkable presence in world´s energy grid, such as water, petroleum, and gas, while others deserve attention for representing an alternative to diversify the energy grid, like geothermal sources. Therefore, because all these resources can be extracted from the underground, drilling wells is a mandatory activity in terms of exploration, and it involves a previous geological study and an adequate preparation. It also involves a cleaning process and an extraction process that can be executed by different procedures. For that reason, this research aims the enhancement of exploration processes through a comparative analysis of drilling costs and techniques used to produce them. The analysis itself is based on a bibliographical review based on books, scientific papers, schoolwork and mainly explore drilling methods and technologies, equipment used, well measurements, extraction methods, and production costs. Besides techniques and costs regarding the drilling processes, some properties and general characteristics of these sources are also compared. Preliminary studies show that there are some major differences regarding the exploration processes, mostly because these resources are naturally distinct. Water wells, for instance, have hundreds of meters of length because water is stored close to the surface, while oil, gas, and geothermal production wells can reach thousands of meters, which make them more expensive to be drilled. The drilling methods present some general similarities especially regarding the main mechanism of perforation, but since water is a resource stored closer to the surface than the other ones, there is a wider variety of methods. Water wells can be drilled by rotary mechanisms, percussion mechanisms, rotary-percussion mechanisms, and some other simpler methods. Oil and gas production wells, on the other hand, require rotary or rotary-percussion drilling with a proper structure called drill rig and resistant materials for the drill bits and the other components, mostly because they´re stored in sedimentary basins that can be located thousands of meters under the ground. Geothermal production wells also require rotary or rotary-percussion drilling and require the existence of an injection well and an extraction well. The exploration efficiency also depends on the permeability of the soil, and that is why it has been developed the Enhanced Geothermal Systems (EGS). Throughout this review study, it can be verified that the analysis of the extraction processes of energy resources is essential since these resources are responsible for society development. Furthermore, the comparative analysis of costs and well drilling techniques for water, geothermal energy, oil, and gas production, which is the main goal of this research, can enable the growth of energy generation field through the emergence of ideas that improve the efficiency of energy generation processes.

Keywords: drilling, water, oil, Gas, geothermal energy

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Authors: Elena Collino, Dario A. Ronzio, Goffredo Decimi, Maurizio Riva

Abstract:

The rapid increase of renewable energy in Italy is led by wind and solar installations. The 2017 Italian energy strategy foresees a further development of these sustainable technologies, especially solar. This fact has resulted in new opportunities, challenges, and different problems to deal with. The growth of renewables allows to meet the European requirements regarding energy and environmental policy, but these types of sources are difficult to manage because they are intermittent and non-programmable. Operationally, these characteristics can lead to instability on the voltage profile and increasing uncertainty on energy reserve scheduling. The increasing renewable production must be considered with more and more attention especially by the Transmission System Operator (TSO). The TSO, in fact, every day provides orders on energy dispatch, once the market outcome has been determined, on extended areas, defined mainly on the basis of power transmission limitations. In Italy, six market zone are defined: Northern-Italy, Central-Northern Italy, Central-Southern Italy, Southern Italy, Sardinia, and Sicily. An accurate hourly renewable power forecasting for the day-ahead on these extended areas brings an improvement both in terms of dispatching and reserve management. In this study, an operational forecasting tool of the hourly solar output for the six Italian market zones is presented, and the performance is analysed. The implementation is carried out by means of a numerical weather prediction model, coupled with a statistical post-processing in order to derive the power forecast on the basis of the meteorological projection. The weather forecast is obtained from the limited area model RAMS on the Italian territory, initialized with IFS-ECMWF boundary conditions. The post-processing calculates the solar power production with the Analog Ensemble technique (AN). This statistical approach forecasts the production using a probability distribution of the measured production registered in the past when the weather scenario looked very similar to the forecasted one. The similarity is evaluated for the components of the solar radiation: global (GHI), diffuse (DIF) and direct normal (DNI) irradiation, together with the corresponding azimuth and zenith solar angles. These are, in fact, the main factors that affect the solar production. Considering that the AN performance is strictly related to the length and quality of the historical data a training period of more than one year has been used. The training set is made by historical Numerical Weather Prediction (NWP) forecasts at 12 UTC for the GHI, DIF and DNI variables over the Italian territory together with corresponding hourly measured production for each of the six zones. The AN technique makes it possible to estimate the aggregate solar production in the area, without information about the technologic characteristics of the all solar parks present in each area. Besides, this information is often only partially available. Every day, the hourly solar power forecast for the six Italian market zones is made publicly available through a website.

Keywords: analog ensemble, electricity market, PV forecast, solar energy

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Authors: Weiwei Xie, Yichao Li

Abstract:

The initial installation of the umbilical can affect the subsequent installation process and final installation. Meanwhile, the design of both ends of the ultra-deep water dynamic umbilical (UDWDU), as well as the design of the surface unit and the subsea production system connected by UDWDU,], varies in different oil and gas fields. To optimize the installation process of UDWDU, on the basis of the summary and analysis of the surface-end and the subsea-end design of UDWDU and the mainstream construction resources, the method of initial installation from the surface unit side or the subsea production system side of UDWDU is studied, and each initiation installation method is pointed out if some difficulties that may be encountered.

Keywords: dynamic umbilical, ultra-deep-water, initial installation, installation process

Procedia PDF Downloads 142

Authors: Ali Zefeiti

Abstract:

There has always been a debate on critical versus pragmatic approach to learning English. Different elements of teaching take different shapes in the two approaches. This study concerns itself with the students who are the main pillar of the teaching/learning operation. Students have always been placed into classrooms to learn what the curricula of different courses offer. There is little room for students to state their own learning needs as they often have to conform with the group requirement. This study focuses on an extra-curricular activity students did alongside their mainstream learning. The students come from different colleges and different EAP courses. They are united by their passion for the task and learning many things along the way. The data are collected through interviews and students' journals. The study was concerned with the effect of this extra-curricular activity on students' main learning trajectory. The students were engaged in the task of film production over the period of their English Language course. The findings show that students are able to set their own agenda for learning and have actually had a lot of skills and vocabulary to take to class.

Keywords: critical EAP, pragmatic EAP, self-directed learning, teaching methods

Procedia PDF Downloads 448

Authors: Mohammad Ali Al-Deeb, Hamda Ateeq Al Dhaheri

Abstract:

Insects cause major damage to crops and fruit trees worldwide. In the United Arab Emirates, the date palm tree is the most economically important tree which is used for date production as well as an ornamental tree. In 2002, the number of date palm trees in UAE was 40,700,000 and it is increasing over time. The longhorn stem borer (Jebusaea hammerschmidtii) and the lesser date month (Batrachedra amydraula) are important insect pests causing damage to date palm trees in UAE. Population dynamics of the Jebusaea hammerschmidtii and Batrachedra amydraula were studied by using light and pheromons traps, respectively in Al-Ain, UAE. The first trap catch of B. amydraula adults occurred on 19 April and the insect population peaked up on 26 April 2014. The first trap catch of J. hammerschmidtii occurred in April 2014. The numbers increased over time and the population peak occurred in June. The trapping was also done in 2015. The changes in insect numbers in relation to weather parameters are discussed. Also, the importance of the results on the management of these two pests is highlighted.

Keywords: date palm, integrated pest management, UAE, light trap, pheromone trap

Procedia PDF Downloads 275

Authors: Lukas J. Evans, Danilo D. Fernando

Abstract:

Shrub willows (Salix spp.) have many characteristics which make them suitable for a variety of applications such as riparian zone buffers, environmental contaminant sequestration, living snow fences, and biofuel production. In some cases, these functions are limited due to physical or financial obstacles associated with the number of individuals needed to reasonably satisfy that purpose. One way to increase the efficiency of willows is to bioengineer them with the genetic improvements suitable for the desired use. To accomplish this goal, an optimized in vitro transformation protocol via Agrobacterium tumefaciens is necessary to reliably express genes of interest. Therefore, the aim of this study is to observe the influence of tissue culture with different willow cultivars, hormones, and explants on the percentage of calli expressing reporter gene green florescent protein (GFP) to find ideal transformation conditions. Each callus was produced from 1 month old open-pollinated seedlings of three Salix miyabeana cultivars (‘SX61’, ‘WT1’, and ‘WT2’) from three different explants (lamina, petiole, and internodes). Explants were cultured for 1 month on an MS media with different concentrations of 6-Benzylaminopurine (BAP) and 1-Naphthaleneacetic acid (NAA) (No hormones, 1 mg⁻¹L BAP only, 3 mg⁻¹L NAA only, 1 mg⁻¹L BAP and 3 mg⁻¹L NAA, and 3 mg⁻¹L BAP and 1 mg⁻¹L NAA) to produce a callus. Samples were then treated with Agrobacterium tumefaciens at an OD600 of 0.6-0.8 to insert the transgene GFP for 30 minutes, co-cultivated for 72 hours, and selected on the same media type they were cultured on with added 7.5 mg⁻¹L of Hygromycin for 1 week before GFP visualization under a UV dissecting scope. Percentage of GFP expressing calli as well as the average number of fluorescing GFP units per callus were recorded and results were evaluated through an ANOVA test (α = 0.05). The WT1 internode-derived calli on media with 3 mg-1L NAA+1 mg⁻¹L BAP and mg⁻¹L BAP alone produced a significantly higher percentage of GFP expressing calli than each other group (19.1% and 19.4%, respectively). Additionally, The WT1 internode group cultured with 3 mg⁻¹L NAA+1 mg⁻¹L BAP produced an average of 2.89 GFP units per callus while the group cultivated with 1 mg⁻¹L BAP produced an average of 0.84 GFP units per callus. In conclusion, genotype, explant choice, and hormones all play a significant role in increasing successful transformation in willows. Future studies to produce whole callus GFP expression and subsequent plantlet regeneration are necessary for a complete willow transformation protocol.

Keywords: agrobacterium, callus, Salix, tissue culture

Procedia PDF Downloads 117

Authors: Marcus Klein, Martina GrießBach, Richard Kupke

Abstract:

The current advances in the research and manufacturing of large area graphene layers are promising towards the introduction of this exciting material in the display industry and other applications that benefit from excellent electrical and optical characteristics. New production technologies in the fabrication of flexible displays, touch screens or printed electronics apply graphene layers on non-metal substrates and bring new challenges to the required metrology. Traditional measurement concepts of layer thickness, sheet resistance, and layer uniformity, are difficult to apply to graphene production processes and are often harmful to the product layer. New non-contact sensor concepts are required to adapt to the challenges and even the foreseeable inline production of large area graphene. Dedicated non-contact measurement sensors are a pioneering method to leverage these issues in a large variety of applications, while significantly lowering the costs of development and process setup. Transferred and printed graphene layers can be characterized with high accuracy in a huge measurement range using a very high resolution. Large area graphene mappings are applied for process optimization and for efficient quality control for transfer, doping, annealing and stacking processes. Examples of doped, defected and excellent Graphene are presented as quality images and implications for manufacturers are explained.

Keywords: graphene, doping and defect testing, non-contact sheet resistance measurement, inline metrology

Procedia PDF Downloads 303