Search results for: commercial banks

Authors: Mariam Dammak, Yosra Makni Fourati, Rania Mnejja

Abstract:

This paper aims to highlight the conditions and the context of the birth and the implementation of the Chartered Certified Accountants in Tunisian universities. For this purpose, we present an historical overview of the establishment of institutions that started the courses of Chartered accounting, including the Institute of Higher Commercial Studies (IHEC) of Carthage, the Higher Institute of Management (ISG) of Tunis, the Faculty of Economics and Management (FSEG) of Sfax and later the Higher Institute of Accounting and Administration of Enterprises (ISCAE) of Tunis. Then, it would be relevant to examine the changes, carried out by the Tunisian government, of the regulations in force relating to this academic path, from its birth during the 1970s until nowadays. We conducted a documentary study (archival documents, official documents, etc.) accompanied by semi-structured interviews with key actors (accountants, academics, officials of the Ministry of Higher Education) who marked the history of the studies of Tunisian charted accounting. Addressing this research question in Tunisia may contribute to the literature in three ways. First, previous researches dealing with the history of charted accounting-education are scared. Second, this paper allows us to understand the circumstances and context of the birth and teaching of accounting in Tunisia. Eventually, it helps to position the accounting curriculum in relation to international requirements. In fact, the training of accountants is closely related to the practice of the profession, regulated by the Order of Chartered Accountants in Tunisia (OECT). This Order is a member of the International Federation of Accountants (IFAC), since its creation in the 80s, has obligations to align with international requirements, particularly those relating to higher education, set up in 2005 and updated in 2015 (International Standard Education: IES).

Keywords: accounting history, chartered certified accountants, higher accounting education, Tunisian context

Procedia PDF Downloads 139

Authors: Byung Wook Yang, Sae Kyul Kim, Seung Il Ahn, Jae Hee Choi, Heejung Jung, Yejin Choi, Byung Yong Kim, Young Tae Hahm

Abstract:

Opuntia ficus-indica is a member of the Cactaceae family that is widely grown in all the semiarid countries throughout the world. Opuntia ficus-indica var. Saboten (OFS), commonly known as prickly pear cactus, is commercially cultivated as a dietary foodstuffs and medicinal stuffs in Jeju Island, Korea. Owing to high viscosity of OFS’ pad, its application to the commercial field has been limited. When the low viscosity of OFS’s pad is obtained, it is useful for the manufacture of healthy food in the related field. This study was performed to obtain the optimal digestion conditions of food-grade enzymes (Pectinex, Viscozyme and Celluclast) with the powder of OFS stem. And also, the contents of water-soluble dietary fiber (WSDF) of the dried powder prepared by the extraction of OFS stem were monitored and optimized using the response surface methodology (RSM), which included 20 experimental points with 3 replicates for two independent variables (fermentation temperature and time). A central composite design was used to monitor the effect of fermentation temperature (30-90 °C, X1) and fermentation time (1-10h, X2) on dependent variables, such as viscosity (Y1), water-soluble dietary fiber (Y2) and dietary fiber yield (Y3). Estimated maximum values at predicted optimum conditions were in agreement with experimental values. Optimum temperature and duration were 50°C and 12 hours, respectively. Viscosity value reached 3.4 poise. Yield of water-soluble dietary fiber is determined in progress.

Keywords: Opuntia ficus-indica var. saboten, enzymatic fermentation, response surface methodology, water-soluble dietary fiber, viscosity

Procedia PDF Downloads 346

Authors: Valentine Ndi

Abstract:

This multi-sited research will make use of primary and secondary data to understand the multiple implications of land grabbing for local food production and rural livelihoods in Cameroon. Amidst restricted access to land and forest resources, this study will demonstrate how land previously accessed by communities to grow crops and to harvest forest resources is being acquired and transformed into commercial oil palm plantations by Herakles Farms, a US-based company, with Sithe Global Sustainable Oils Cameroon as its local subsidiary. Focusing on selected land grabbing communities in Cameroon, the study uses a feminist political ecology lens to examine the gendered nature in resources access and its impacts for women’s food production in particular, and rural livelihoods in general. The paper will argue that the change in land use particularly erodes women’s rights to access land and forest resources, and in turn negatively affects local food production and rural livelihood in the region. It will show how women in the region play instrumental and dominant roles in ensuring local food production through subsistence and semi-subsistence agriculture but are unfortunately the main losers of territory that the state considers as ‘empty’ or underutilized - and is subjected to appropriation. The paper will conclude that, rural women’s active participation in the decision-making processes concerning the use of and/or allotment of land to foreign investors is indispensable to guarantee local, national and global food security, but also to ensure that alternative livelihood options are provided, particularly to those rural women facing dispossession or at risk of being dispossessed.

Keywords: land grabbing, feminst political ecology, gender, access to resources, rural livelihoods, Cameroon

Procedia PDF Downloads 266

Authors: Chrysthia Papacleovoulou

Abstract:

The era of de-regulation, off-shore and tax haven jurisdictions, and shelf companies has come to an end. The usage of complex corporate structures involving trust instruments, special purpose vehicles, holding-subsidiaries in offshore haven jurisdictions, and taking advantage of tax treaties is soaring. States which raced to introduce corporate friendly legislation, tax incentives, and creative international trust law in order to attract greater FDI are now faced with regulatory challenges and are forced to revisit the corporate form and its tax treatment. The fiduciary services industry, which dominated over the last 3 decades, is now striving to keep up with the new regulatory framework as a result of a number of European and international legislative measures. This article considers the challenges to the company and the corporate form as a result of the legislative measures on tax planning and tax avoidance, CRS reporting, FATCA, CFC rules, OECD’s BEPS, the EU Commission's new transparency rules for intermediaries that extends to tax advisors, accountants, banks & lawyers who design and promote tax planning schemes for their clients, new EU rules to block artificial tax arrangements and new transparency requirements for financial accounts, tax rulings and multinationals activities (DAC 6), G20's decision for a global 15% minimum corporate tax and banking regulation. As a result, states are found in a race of over-regulation and compliance. These legislative measures constitute a global up-side down tax-harmonisation. Through the adoption of the OECD’s BEPS, states agreed to an international collaboration to end tax avoidance and reform international taxation rules. Whilst the idea was to ensure that multinationals would pay their fair share of tax everywhere they operate, an indirect result of the aforementioned regulatory measures was to attack private clients-individuals who -over the past 3 decades- used the international tax system and jurisdictions such as Marshal Islands, Cayman Islands, British Virgin Islands, Bermuda, Seychelles, St. Vincent, Jersey, Guernsey, Liechtenstein, Monaco, Cyprus, and Malta, to name but a few, to engage in legitimate tax planning and tax avoidance. Companies can no longer maintain bank accounts without satisfying the real substance test. States override the incorporation doctrine theory and apply a real seat or real substance test in taxing companies and their activities, targeting even the beneficial owners personally with tax liability. Tax authorities in civil law jurisdictions lift the corporate veil through the public registries of UBO Registries and Trust Registries. As a result, the corporate form and the doctrine of limited liability are challenged in their core. Lastly, this article identifies the development of new instruments, such as funds and private placement insurance policies, and the trend of digital nomad workers. The baffling question is whether industry and states can meet somewhere in the middle and exit this over-regulation frenzy.

Keywords: company, regulation, TAX, corporate structure, trust vehicles, real seat

Procedia PDF Downloads 139

Authors: Hanlei Yang

Abstract:

As a kind of popular culture in modern China, advice book on intimate relationship is turning into an important and controversial site with conflicts among neoliberalism, authoritative socialism, market-oriented principles, the science of successful sex and relationship, cosmopolitan notions of nuclear families, and the revitalization of Confucian conservatism and patriarchy. Accelerated modernization and marketization has contributed to great changes in China’s culture and social relations, which accordingly reconceptualizes and reconstructs family structures and moral ethics, particularly urban middle-class nuclear families. To comprehend the meaning of advice book fad in moral and social order, this research proposes to (i) understand the implication of Ayawawa through discourse analysis and how she mobilizes rhetorical devices and cultural resources to present a persuasive and scientific method of managing intimate relationship, (ii) examine the critical role of neoliberalism, post-feminism, and Confucian patriarchy assumed by Ayawawa in her books, (iii) explore how Ayawawa and her fans engage in establishing a model of intimate relationship and sexual subjectivity ordered by neoliberalism, class identity and authoritative socialism. Finally, this research argues that such new fad of a cultural phenomenon is gradually completed in the process of cooperation and negotiation of the state, commercial institutions, and intellectual elite agents. It helps to further learn about (i) the routine life under the influence of neoliberalism and modern hegemony, (ii) the perplexing relationship between China's indigenous cultural forms, global socio-economic and cultural influences in the late modern era.

Keywords: cultural study, intimate relationship, culture sociology, gender study

Procedia PDF Downloads 140

Authors: Anindita Sen

Abstract:

Oral fluid is a promising diagnostic matrix for drugs of abuse compared to urine and serum. Detection of methamphetamine in oral fluid would pave way for the easy evaluation of impairment in drivers during roadside drug testing as well as ensure safe working environments by facilitating evaluation of impairment in employees at workplaces. A membrane-based point-of-care (POC) friendly pre-treatment technique has been developed which aided elimination of interferences caused by salivary proteins and facilitated the demonstration of methamphetamine detection in saliva using a gold nanoparticle based colorimetric aptasensor platform. It was found that the colorimetric response in saliva was always suppressed owing to the matrix effects. By navigating the challenging interfering issues in saliva, we were successfully able to detect methamphetamine at nanomolar levels in saliva offering immense promise for the translation of these platforms for on-site diagnostic systems. This subsequently motivated the development of a handheld portable light meter device that can reliably transduce the aptasensors colorimetric response into absorbance, facilitating quantitative detection of analyte concentrations on-site. This is crucial due to the prevalent unreliability and sensitivity problems of the conventional drug testing kits. The fabricated light meter device response was validated against a standard UV-Vis spectrometer to confirm reliability. The portable and cost-effective handheld detector device features sensitivity comparable to the well-established UV-Vis benchtop instrument and the easy-to-use device could potentially serve as a prototype for a commercial device in the future.

Keywords: aptasensors, colorimetric gold nanoparticle assay, point-of-care, oral fluid

Procedia PDF Downloads 59

Authors: Torsten Schwan, Rene Unger

Abstract:

Simulation of thermal and electrical building performance more and more becomes part of an integrative planning process. Increasing requirements on energy efficiency, the integration of volatile renewable energy, smart control and storage management often cause tremendous challenges for building engineers and architects. This mainly affects commercial or non-residential buildings. Their energy consumption characteristics significantly distinguish from residential ones. This work focuses on the many-objective optimization problem indoor air quality and comfort, especially in non-residential buildings. Based on a brief description of intermediate dependencies between different requirements on indoor air treatment it extends existing Modelica-based building physics models with additional system states to adequately represent indoor air conditions. Interfaces to corresponding HVAC (heating, ventilation, and air conditioning) system and control models enable closed-loop analyzes of occupants' requirements and energy efficiency as well as profitableness aspects. A complex application scenario of a nearly-zero-energy school building shows advantages of presented evaluation process for engineers and architects. This way, clear identification of air quality requirements in individual rooms together with realistic model-based description of occupants' behavior helps to optimize HVAC system already in early design stages. Building planning processes can be highly improved and accelerated by increasing integration of advanced simulation methods. Those methods mainly provide suitable answers on engineers' and architects' questions regarding more exuberant and complex variety of suitable energy supply solutions.

Keywords: indoor air quality, dynamic simulation, energy efficient control, non-residential buildings

Procedia PDF Downloads 232

Authors: Violina R. Angelova

Abstract:

Comparative research has been conducted to allow us to determine the content of macro and microelements in the vegetative and reproductive organs of grass pea and the quality of grass pea seeds, as well as to identify the possibility of grass pea growth on soils contaminated by heavy metals. The experiment was conducted on an agricultural field subjected to contamination from the Non-Ferrous-Metal Works (MFMW) near Plovdiv, Bulgaria. The experimental plots were situated at different distances of 0.5 km and 8 km, respectively, from the source of pollution. On reaching commercial ripeness the grass pea plants were gathered. The composition of the macro and microelements in plant materials (roots, stems, leaves, seeds), and the dry matter content, sugars, proteins, fats and ash contained in the grass pea seeds were determined. Translocation factors (TF) and bioaccumulation factor (BCF) were also determined. The quantitative measurements were carried out through inductively-coupled plasma (ICP). The grass pea plant can successfully be grown on soils contaminated by heavy metals. Soil pollution with heavy metals does not affect the quality of the grass pea seeds. The seeds of the grass pea contain significant amounts of nutrients (K, P, Cu, Fe Mn, Zn) and protein (23.18-29.54%). The distribution of heavy metals in the organs of the grass pea has a selective character, which reduces in the following order: leaves > roots > stems > seeds. BCF and TF values were greater than one suggesting efficient accumulation in the above ground parts of grass pea plant. Grass pea is a plant that is tolerant to heavy metals and can be referred to the accumulator plants. The results provide valuable information about the chemical and nutritional composition of the seeds of the grass pea grown on contaminated soils in Bulgaria. The high content of macro and microelements and the low concentrations of toxic elements in the grass pea grown in contaminated soil make it possible to use the seeds of the grass pea as animal feed.

Keywords: Lathyrus sativus L, macroelements, microelements, quality

Procedia PDF Downloads 145

Authors: Sugandhi, Parteek Kumar, Sanmeet Kaur

Abstract:

Sign Language (SL) is used by deaf and other people who cannot speak but can hear or have a problem with spoken languages due to some disability. It is a visual gesture language that makes use of either one hand or both hands, arms, face, body to convey meanings and thoughts. SL automation system is an effective way which provides an interface to communicate with normal people using a computer. In this paper, an avatar based dictionary has been proposed for text to Indian Sign Language (ISL) generation system. This research work will also depict a literature review on SL corpus available for various SL s over the years. For ISL generation system, a written form of SL is required and there are certain techniques available for writing the SL. The system uses Hamburg sign language Notation System (HamNoSys) and Signing Gesture Mark-up Language (SiGML) for ISL generation. It is developed in PHP using Web Graphics Library (WebGL) technology for 3D avatar animation. A multilingual ISL dictionary is developed using HamNoSys for both English and Hindi Language. This dictionary will be used as a database to associate signs with words or phrases of a spoken language. It provides an interface for admin panel to manage the dictionary, i.e., modification, addition, or deletion of a word. Through this interface, HamNoSys can be developed and stored in a database and these notations can be converted into its corresponding SiGML file manually. The system takes natural language input sentence in English and Hindi language and generate 3D sign animation using an avatar. SL generation systems have potential applications in many domains such as healthcare sector, media, educational institutes, commercial sectors, transportation services etc. This research work will help the researchers to understand various techniques used for writing SL and generation of Sign Language systems.

Keywords: avatar, dictionary, HamNoSys, hearing impaired, Indian sign language (ISL), sign language

Procedia PDF Downloads 230

Authors: Thipsupar Pureprasert, Niwat Anuwongnukroh, Surachai Dechkunakorn, Surapich Loykulanant, Chaveewan Kongkaew, Wassana Wichai

Abstract:

Objective: Orthodontic elastic bands made from natural rubber continue to be commonly used due to their favorable characteristics. However, there are concerns associated cytotoxicity due to harmful components released during conventional vulcanization (sulfur-based method). With the co-operation of The National Metal and Materials Technology Center (MTEC) and Faculty of Dentistry Mahidol University, a method was introduced to reduce toxic components by leaching the orthodontic elastic bands with NaOH solution. Objectives: To evaluate the mechanical properties of Thai and commercial orthodontic elastic brands (Ormco and W&H) leached with NaOH solution. Material and methods: Three elastic brands (N =30, size ¼ inch, 4.5 oz.) were tested for mechanical properties in terms of initial extension force, residual force, force loss, breaking strength and maximum displacement using a Universal Testing Machine. Results : Force loss significantly decreased in Thai-LEACH and W&H-LEACH, whereas the values increased in Ormco-LEACH (P < 0.05). The data exhibited a significantly decrease in breaking strength with Thai-LEACH and Ormco-LEACH, whereas all 3 brands revealed a significantly decrease in maximum displacement with the leaching process (P < 0.05). Conclusion: Leaching with NaOH solution is a new method, which can remove toxic components from orthodontic latex elastic bands. However, this process can affect their mechanical properties. Leached elastic bands from Thai had comparable properties with Ormco and have potential to be developed as a promising product.

Keywords: leaching, orthodontic elastics, natural rubber latex, orthodontic

Procedia PDF Downloads 271

Authors: Maria Armalita Tumimbang

Abstract:

Jathilan or Kuda Lumping is a dance-drama with warfare as the main theme and the dancers mimicking mighty horsemen armed with sword in the middle of the battle field. However, to most people this dance-drama is more identical with magical nuanced dance and trance, beside the attractive and even dangerous acts of the dancers, such as eating shard or broken glass in a state of trance. Several music players play the accompaniment made up of incomplete gamelan set that include saron, kendang, gong, and kempul. In general, it remains unchanged with regards to the seemingly monotonous beat and occasional “bumps” that may lead the dancers into a trance state. The dances performed also tend to be of repetitive patterns. The development of Jathilan and other traditional art performance in this globalization and industrialization era can be divided into two: firstly, they are subjected to the power of industrialization, which means their performances are to be recorded for commercial purpose, and secondly, they are to be presented in live performances. To some people, live performances are preferable, and for some reasons, they represent a form of cultural résistance to globalization and industrialization. The present study is qualitative in nature. It aims to describe the music and performance of Jathilan in the era of globalization in Indonesia. The subject of this study is a traditional art group, Jathilan Kuda Pranesa of Godean, Yogyakarta. Data collection was conducted by interviews with the leader of the group, the dancers and music players, as well as the audience. The wave of globalization has brought strong capitalistic industrialization that render traditional arts simply into industrial commodities tailored to the need of the era. This very fact has made the repositioning of traditional art performance of Jathilan a necessity. And by repositioning we mean that Jathilans should be put back to their traditional forms and functions as they used to be.

Keywords: Jathilan, globalization, industrialization, music, performance

Procedia PDF Downloads 304

Authors: Adegoriola Mayowa I., Lai Joseph H. K., Yung Esther H. K., Chan Edwin H. K.

Abstract:

Heritage buildings (HBs) as structures with historical and architectural relevance that form an integral part of contemporary society. These buildings deserve to be protected for as long as possible to retain their significance. Therefore, the need to prioritize HB maintenance management is pertinent. However, the decision-making process of HBMM can be relatively daunting. The decision-making challenge may be attributed to the multiple 'stakeholders' expectation and requirement which needs to be met. To this end, professionals in the built environment have identified the need to apply the strategic concept of facilities management (FM) in decision making. Furthermore, the different maintenance dimensions have been applied to maintenance management of residential, commercial, and health facilities. Unfortunately, these different maintenance approaches, such as FM, sustainable FM, urban FM, green FM, and strategic FM, are yet to be fully explored in the decision-making process of HBMM. To bridge this gap, this study focuses on developing a framework for strategic decision-making HBMM, which helps achieve HBMM sustainability. At the study's inception, relevant works of literature in the domains of HBMM and FM were conducted. This review helped in the identification of contemporary maintenance practices and their applicability to HBMM. Afterward, a conceptual framework to aid decision-making in HBMM was developed. This framework integrated the concept of FM scope (people, place, process, and technology) while ensuring that decisions plans were made at strategic, tactical, and operational levels. Also, the different characteristics of HBs and stakeholders' requirements were considered in the framework. The conceptual framework presents a holistic guide for professionals in HBMM to ensure that decision processes and outcomes are practical and efficient. It also contributes to the existing body of knowledge on the integration of FM in HBMM. Furthermore, it will serve as a basis for future studies by applying the conceptualized framework in actual cases.

Keywords: decision-making, facility management, strategy, sustainability, heritage building, maintenance

Procedia PDF Downloads 138

Authors: Juan C. Torrado, Javier Gomez, Guadalupe Montero, German Montoro, M. Dolores Villalba

Abstract:

One of the most challenging aspects of the executive dysfunction of people with Autism Spectrum Disorders is the behavior control. This is related to a deficit in their ability to regulate, recognize and manage their own emotions. Some researchers have developed applications for tablets and smartphones to practice strategies of relaxation and emotion recognition. However, they cannot be applied to the very moment of temper outbursts, anger episodes or anxiety, since they require to carry the device, start the application and be helped by caretakers. Also, some of these systems are developed for either obsolete technologies (old versions of tablet devices, PDAs, outdated operative systems of smartphones) or specific devices (self-developed or proprietary ones) that create differentiation between the users and the rest of the individuals in their context. For this project we selected smartwatches. Focusing on emergent technologies ensures a wide lifespan of the developed products, because the derived products are intended to be available in the same moment the very technology gets popularized, not later. We also focused our research in commercial versions of smartwatches, since this way differentiation is easily avoided, so the users’ abandonment rate lowers. We have developed a smartwatch system along with a smartphone authoring tool to display self-regulation strategies. These micro-prompting strategies are conformed of pictograms, animations and temporizers, and they are designed by means of the authoring tool: When both devices synchronize their data, the smartwatch holds the self-regulation strategies, which are triggered when the smartwatch sensors detect a remarkable rise of heart rate and movement. The system is being currently tested in an educational center of people with ASD of Madrid, Spain.

Keywords: assistive technologies, emotion regulation, human-computer interaction, smartwatches

Procedia PDF Downloads 296

Authors: Deepali Rastogi

Abstract:

Natural dyes are considered to be eco-friendly as they cause no pollution and are safe to use. With the growing interest in natural dyes, new sources of natural dyes are being explored. Coconut (Cocos nucifera) is native to tropical eastern region. It is abundantly available in Asia, Africa and South America. While coconut has tremendous commercial value in food, oil, pharmaceutical and cosmetic industry, the most important use of coconut husk has been as coir which is used for making mats, ropes, etc. In the present study an attempt has been made to extract dye from the coconut husk and study its application on wool and silk. Dye was extracted from coconut husk in an aqueous medium at three different pH. The coconut husk fibres were boiled in water at different pH of 4, 7 and 9 for one hour. On visual inspection of the extracted dye solution, maximum colour was found to be extracted at pH 9. The solution was obtained in neutral medium whereas, no dye was extracted in acidic medium. Therefore, alkaline medium at pH 9 was selected for the extraction of dye from coconut husk. The extracted dye was applied on wool and silk at three different pH, viz., 4, 7 and 9. The effect of pre- and post- mordanting with alum and ferrous sulphate on the colour value of coconut husk dye was also studied. The L*a*b*/L*c*h* values were measured to see the effect of the mordants on the colour values of all the dyed and mordanted samples. Bright golden brown to dark brown colours were obtained at pH 4 on both wool and silk. The colour yield was not very good at pH 7 and 9. Mordanting with alum resulted in darker and brighter shades of brown, whereas mordanting with ferrous sulphate resulted in darker and duller shades. All the samples were tested for colourfastness to light, rubbing, washing and perspiration. Both wool and silk dyed with dye extracted from coconut husk exhibited good to excellent wash, rub and perspiration fastness. Fastness to light was moderate to good.

Keywords: coconut husk, wool, silk, natural dye, mordants

Procedia PDF Downloads 429

Authors: Patel Parul, Harsh Ganvit

Abstract:

The construction industry is the second highest industry after agriculture provides employment in India. In developing countries like India, many construction projects are coming up to meet the demand. On the one hand, construction projects are increasing; on the other hand still, construction companies are struggling with many problems. One of the major problems is to ensure safe working conditions at the construction site. Due to a lack of safety awareness and ignorance of safety aspects, many fatal accidents are very common at the construction site in India. One of the key success factors for construction projects is “Accident-Free Construction Projects”. The construction projects can be divided into various categories like Infrastructure projects, industrial construction and real estate construction. Real estate projects are mainly comprised of commercial and residential projects. In the construction industry, private sectors play a huge role in urban and rural development and also contribute significantly to the growth of the nation. Infrastructure and Industrial projects are mainly executed by well-qualified construction contractors. For such projects, ensuring safety at construction projects is inevitable and probably one of the major clauses of contract documents as well. These projects are monitored from time to time by national agencies and researchers, too. However, Real estate projects are rarely monitored for safety aspects. No systematic contract system is followed for these projects. Safety is the most neglected aspect of these projects. In the current research projects, an attempt is made to carry out safety auditing for about 75 real estate projects. The objective of this work is to collect the activity-based safety survey of real estate projects in western India. The analysis of activity-based safety implementation for real estate projects is discussed in the present work. The activities are divided into three categories based on the data collected. The findings of this work will help local monitoring authorities to implement a safety management plan for real estate projects.

Keywords: construction safety, safety assessment, activity-based safety, real estate projects

Procedia PDF Downloads 55

Authors: Shima Soleimani, Steven Eckels

Abstract:

One area of special importance for the surface-level study of heat exchangers is tubes with internal micro-fins (< 0.5 mm tall). Micro-finned surfaces are a kind of extended solid surface in which energy is exchanged with water that acts as the source or sink of energy. Significant performance gains are possible for either shell, tube, or double pipe heat exchangers if the best surfaces are identified. The parametric studies of micro-finned tubes that have appeared in the literature left some key parameters unexplored. Specifically, they ignored three-dimensional (3D) micro-fin configurations, conduction heat transfer in the fins, and conduction in the solid surface below the micro-fins. Thus, this study aimed at implementing a parametric study of 3D micro-finned tubes that considered micro-fine height and discontinuity features. A 3D conductive and convective heat-transfer simulation through coupled solid and periodic fluid domains is applied in a commercial package, ANSYS Fluent 19.1. The simulation is steady-state with turbulent water flow cooling the inner wall of a tube with micro-fins. The simulation utilizes a constant and uniform temperature on the tube outer wall. Performance is mapped for 18 different simulation cases, including a smooth tube using a realizable k-ε turbulence model at a Reynolds number of 48,928. Results compared the performance of 3D tubes with results for the similar two-dimensional (2D) one. Results showed that the micro-fine height has a greater impact on performance factors than discontinuity features in 3D micro-fin tubes. A transformed 3D micro-fin tube can enhance heat transfer, and pressure drops up to 21% and 56% compared to a 2D one, respectfully.

Keywords: three-dimensional micro-fin tube, heat transfer, friction factor, heat exchanger

Procedia PDF Downloads 118

Authors: Olaniyi Awe, Adelana R. Adetunji, Abraham Adeleke

Abstract:

Field observation revealed a lot of artisanal gold mining activities in Ilesa gold belt of southwestern Nigeria. The possibility of alluvial and lode gold deposits in commercial quantities around this location is very high, as there are many resident artisanal gold miners who have been mining and trading alluvial gold ore for decades and to date in the area. Their major process of solid gold recovery from its ore is by gravity concentration using the convectional panning method. This method is simple to learn and fast to recover gold from its alluvial ore, but its effectiveness is based on rules of thumb and the artisanal miners' experience in handling gold ore panning tool while processing the ore. Research samples from five alluvial gold ore tailings dumps were collected and studied. Samples were subjected to particle size analysis and mineralogical and elemental characterization using X-Ray Diffraction (XRD) and Particle-Induced X-ray Emission (PIXE) methods, respectively. The results showed that the tailings were of major quartz in association with albite, plagioclase, mica, gold, calcite and sulphide minerals. The elemental composition analysis revealed a 15ppm of gold concentration in particle size fraction of -90 microns in one of the tailings dumps investigated. These results are significant. It is recommended that heaps of panning tailings should be further reprocessed using other gold recovery methods such as shaking tables, flotation and controlled cyanidation that can efficiently recover fine gold particles that were previously lost into the gold panning tailings. The tailings site should also be well controlled and monitored so that these heavy minerals do not find their way into surrounding water streams and rivers, thereby causing health hazards.

Keywords: gold ore, panning, PIXE, tailings, XRD

Procedia PDF Downloads 90

Authors: Mi-Ju Kim, Hae-Yeong Kim

Abstract:

Product mislabeling and adulteration have been increasing the concerns in processed meat products. Relatively inexpensive pork meat compared to meat such as beef was adulterated for economic benefit. These food fraud incidents related to pork were concerned due to economic, religious and health reasons. In this study, a rapid on-site detection method using loop-mediated isothermal amplification (LAMP) was developed for the simultaneous identification of beef and pork. Each specific LAMP primer for beef and pork was designed targeting on mitochondrial D-loop region. The LAMP assay reaction was performed at 65 ℃ for 40 min. The specificity of each primer for beef and pork was evaluated using DNAs extracted from 13 animal species including beef and pork. The sensitivity of duplex LAMP assay was examined by serial dilution of beef and pork DNAs, and reference binary mixtures. This assay was applied to processed meat products including beef and pork meat for monitoring. Each set of primers amplified only the targeted species with no cross-reactivity with animal species. The limit of detection of duplex real-time LAMP was 1 pg for each DNA of beef and pork and 1% pork in a beef-meat mixture. Commercial meat products that declared the presence of beef and/or pork meat on the label showed positive results for those species. This method was successfully applied to detect simultaneous beef and pork meats in processed meat products. The optimized duplex LAMP assay can identify simultaneously beef and pork meat within less than 40 min. A portable real-time fluorescence device used in this study is applicable for on-site detection of beef and pork in processed meat products. Thus, this developed assay was considered to be an efficient tool for monitoring meat products.

Keywords: beef, duplex real-time LAMP, meat identification, pork

Procedia PDF Downloads 224

Authors: Isam A. H. Al Zubaidy

Abstract:

A quick process may be needed to get the benefit the big generated quantity of waste oil sludge (WOS). The process includes the mixing process of WOS with commercial diesel fuel. Different ratios of WOS to diesel fuel were prepared ranging 1:1 to 20:1 by mass. The mixture was continuously mixing for 10 minutes using bench type overhead stirrer and followed by filtration process to separate the soil waste from filtrate oil product. The quantity and the physical properties of the oil filtrate were measured. It was found that the addition of up to 15% WOS to diesel fuel was accepted without dramatic changes to the properties of diesel fuel. The amount of waste oil sludge was decreased by about 60% by mass. This means that about 60 % of the mass of sludge was recovered as light fuel oil. The physical properties of the resulting fuel from 10% sludge mixing ratio showed that the specific gravity, ash content, carbon residue, asphaltene content, viscosity, diesel index, cetane number, and calorific value were affected slightly. The color was changed to light black color. The sulfur content was increased also. This requires other processes to reduce the sulfur content of the resulting light fuel. A new desulfurization process was achieved using adsorption techniques with activated biomaterial to reduce the sulfur content to acceptable limits. Adsorption process by ZnCl₂ activated date palm kernel powder was effective for improvement of the physical properties of diesel like fuel. The final sulfur content was increased to 0.185 wt%. This diesel like fuel can be used in all tractors, buses, tracks inside and outside the refineries. The solid remaining seems to be smooth and can be mixed with asphalt mixture for asphalting the roads or can be used with other materials as an asphalt coating material for constructed buildings. Through this process, valuable fuel has been recovered, and the amount of waste material had decreased.

Keywords: oil sludge, diesel fuel, blending process, filtration process

Procedia PDF Downloads 118

Authors: Dario Barsi, Marina Ubaldi, Pietro Zunino, Robert Fink

Abstract:

A design and optimization procedure is proposed and developed to provide the geometry of a high efficiency compact hydraulic propeller turbine for low head. For the preliminary design of the machine, classic design criteria, based on the use of statistical correlations for the definition of the fundamental geometric parameters and the blade shapes are used. These relationships are based on the fundamental design parameters (i.e., specific speed, flow coefficient, work coefficient) in order to provide a simple yet reliable procedure. Particular attention is paid, since from the initial steps, on the correct conformation of the meridional channel and on the correct arrangement of the blade rows. The preliminary geometry thus obtained is used as a starting point for the hydrodynamic optimization procedure, carried out using a CFD calculation software coupled with a genetic algorithm that generates and updates a large database of turbine geometries. The optimization process is performed using a commercial approach that solves the turbulent Navier Stokes equations (RANS) by exploiting the axial-symmetric geometry of the machine. The geometries generated within the database are therefore calculated in order to determine the corresponding overall performance. In order to speed up the optimization calculation, an artificial neural network (ANN) based on the use of an objective function is employed. The procedure was applied for the specific case of a propeller turbine with an innovative design of a modular type, specific for applications characterized by very low heads. The procedure is tested in order to verify its validity and the ability to automatically obtain the targeted net head and the maximum for the total to total internal efficiency.

Keywords: renewable energy conversion, hydraulic turbines, low head hydraulic energy, optimization design

Procedia PDF Downloads 150

Authors: Mohamed Farhat O. Hameed, Yasamin K. A. Alrayk, A. A Shaalan, S. S. A. Obayya

Abstract:

The surface plasmon resonance (SPR) sensors are widely used due to its high sensitivity with molecular labels free. The commercial SPR sensors depend on the conventional prism-coupled configuration. However, this type of configuration suffers from miniaturization and integration. Therefore, the search for compact, portable and highly sensitive SPR sensors becomes mandatory.In this paper, sensitivity enhancement of a novel photonic crystal fiber biosensoris introduced and studied. The suggested design has microstructure of air holes in the core region surrounded by two large semicircular metallized channels filled with the analyte. The inner surfaces of the two channels are coated by a silver layer followed by a gold layer.The simulation results are obtained using full vectorial finite element methodwith perfect matched layer (PML) boundary conditions. The proposed design depends on bimetallic configuration to enhance the biosensor sensitivity. Additionally, the suggested biosensor can be used for multi-channel/multi-analyte sensing. In this study, the sensor geometrical parameters are studied to maximize the sensitivity for the two polarized modes. The numerical results show that high refractive index sensitivity of 4750 nm/RIU (refractive index unit) and 4300 nm/RIU can be achieved for the quasi (transverse magnetic) TM and quasi (transverse electric) TE modes of the proposed biosensor, respectively. The reportedbiosensor has advantages of integration of microfluidics setup, waveguide and metallic layers into a single structure. As a result, compact biosensor with better integration compared to conventional optical fiber SPR biosensors can be obtained.

Keywords: photonic crystal fibers, gold, silver, surface plasmon, biosensor

Procedia PDF Downloads 380

Authors: Muhammad Zahid, Ilker S. Bayer, Athanassia Athanassiou

Abstract:

Fluorinated polymers having C8 chemistry (chemicals with 8 fluorinated carbon atoms) are well renowned for their excellent low surface tension and water repelling properties. However, these polymers degrade into highly toxic heavy perfluoro acids in the environment. When the C8 chemistry is reduced to C6 chemistry, this environmental concern is eliminated at the expense of reduced liquid repellent performance. In order to circumvent this, in this study, we demonstrate pre-treatment of woven cotton fabrics with a fluorinated acrylic copolymer with C6 chemistry and subsequently with a silicone polymer to render them hydrophobic. A commercial fluorinated acrylic copolymer was blended with silica nanoparticles to form hydrophobic nano-roughness on cotton fibers and a second coating layer of polydimethylsiloxane (PDMS) was applied on the fabric. A static water contact angle (for 5µl) and rolling angle (for 12.5µl) of 147°±2° and 31° were observed, respectively. Hydrostatic head measurements were also performed to better understand the performance with 26±1 cm and 2.56kPa column height and static pressure respectively. Fabrication methods (with rod coater etc.) were kept simple, reproducible, and scalable and cost efficient. Moreover, the robustness of applied coatings was also evaluated by sonication cleaning and abrasion methods. Water contact angle (WCA), water shedding angle (WSA), hydrostatic head, droplet bouncing-rolling off and prolonged staining tests were used to characterize hydrophobicity of materials. For chemical and morphological analysis, various characterization methods were used such as attenuated total reflectance-Fourier transform infrared spectroscopy (ATR-FTIR), atomic force microscopy (AFM) and scanning electron microscopy (SEM).

Keywords: fluorinated polymer, hydrophobic, polydimethylsiloxane, water contact angle

Procedia PDF Downloads 325

Authors: Viveka Jackson, Erouscilla Joseph, Denise Beckles, Thomas Christopher

Abstract:

Sulphur Dioxide (SO2) has been defined as a non-flammable, non-explosive, colourless gas, having a pungent, irritating odour, and is one of the main gases emitted from volcanoes. Sulphur dioxide has been recorded in concentrations hazardous to humans (0.25 – 0.5 ppm (~650 – 1300 μg/m3), downwind of many volcanoes and hence warrants constant air-quality monitoring around these sites. It has been linked to an increase in chronic respiratory disease attributed to long-term exposures and alteration in lung and other physiological functions attributed to short-term exposures. Sulphur Springs in Saint Lucia is a highly active geothermal area, located within the Soufrière Volcanic Centre, and is a park widely visited by tourists and locals. It is also a current source of continuous volcanic emissions via its many fumaroles and bubbling pools, warranting concern by residents and visitors to the park regarding the effects of exposure to these gases. In this study, we introduce a novel SO2 measurement system for the monitoring and quantification of ambient levels of airborne volcanic SO2 using low-cost technology. This work involves the extensive production of low-cost SO2 monitors/samplers, as well as field examination in tandem with standard commercial samplers (SO2 diffusion tubes). It also incorporates community involvement in the volcanic monitoring process as non-professional users of the instrument. We intend to present the preliminary monitoring results obtained from the low-cost samplers, to identify the areas in the Park exposed to high concentrations of ambient SO2, and to assess the feasibility of the instrument for non-professional use and application in volcanic settings

Keywords: ambient SO2, community-based monitoring, risk-reduction, sulphur springs, low-cost

Procedia PDF Downloads 467

Authors: Ramin Mirzada, Takuya Maruyama

Abstract:

Kabul is the heart of political, commercial, cultural, educational and social life in Afghanistan and the fifth fastest growing city in the world. Minimum income inclined most of Kabul residents to use public transport, especially buses, although there is no proper bus system, beside that there is no proper fare exist in Kabul city Due to wars. From 1992 to 2001 during civil wars, Kabul suffered damage and destruction of its transportation facilities including pavements, sidewalks, traffic circles, drainage systems, traffic signs and signals, trolleybuses and almost all of the public transport system (e.g. Millie bus). This research is mainly focused on Kabul city’s transportation system. In this research, the data used have been gathered by Japan International Cooperation Agency (JICA) in 2008 and this data will be used to find demand and fare structure, additionally a survey was done in 2016 to find satisfaction level of Kabul residents for fare structure. Aim of this research is to observe the demand for Large Buses, compare to the actual supply from the government, analyze the current fare structure and compare it with the proposed fare (distance based fare) structure which has already been analyzed. Outcome of this research shows that the demand of Kabul city residents for the public transport (Large Buses) exceeds from the current supply, so that current public transportation (Large Buses) is not sufficient to serve public transport in Kabul city, worth to be mentioned, that in order to overcome this problem, there is no need to build new roads or exclusive way for buses. This research proposes government to change the fare from fixed fare to distance based fare, invest on public transportation and increase the number of large buses so that the current demand for public transport is met.

Keywords: transportation, planning, public transport, large buses, Kabul, Afghanistan

Procedia PDF Downloads 314

Authors: Annet Namusoke, Annet Namayanja, Peter Wasswa, Shakirah Nampijja

Abstract:

Common bean cultivar G2333 which offers broad resistance for anthracnose has been widely used as a source of resistance in breeding for anthracnose resistance. The cultivar is pyramided with three genes namely CO-4, CO-5 and CO-7 and of these three genes, the CO-4 gene has been found to offer the broadest resistance. The main aim of this work was to identify and validate easily assayable PCR based co-dominant molecular markers for selection of the CO-4 gene in segregating populations derived from crosses of G2333 with RWR 1946 and RWR 2075, two commercial Andean cultivars highly susceptible to anthracnose. Marker sequences for the study were obtained by blasting the sequence of the COK-4 gene in the Phaseolus gene database. Primer sequence pairs that were not provided from the Phaseolus gene database were designed by the use of Primer3 software. PCR conditions were optimized and the PCR products were run on 6% HPAGE gel. Results of the polymorphism test indicated that out of 18 identified markers, only two markers namely BM588 and BM211 behaved co-dominantly. Phenotypic evaluation for reaction to anthracnose disease was done by inoculating 21days old seedlings of three parents, F1 and F2 populations with race 7 of Colletotrichum lindemuthianum in the humid chamber. DNA testing of the BM588 marker onto the F2 segregating population of the crosses RWR 1946 x G 2333 and RWR 2075 x G2333 further revealed that the marker BM588 co-segregated with disease resistance with co-dominance of two alleles of 200bp and 400bp, fitting the expected segregation ratio of 1:2:1. The BM588 marker was significantly associated with disease resistance and gave promising results for marker assisted selection of the CO-4 gene in the breeding lines. Activities to validate the BM211 marker are also underway.

Keywords: codominant, Colletotrichum lindemuthianum, MAS, Phaseolus vulgaris

Procedia PDF Downloads 292

Authors: Chin Pang Lei

Abstract:

Colonized by the UK, handed over to China, and now as a global financial city, Hong Kong’s history is never easy to write under the dominant discourses of colonialism, nationalism and globalization. In this plight, cinema, regarded as Hong Kong’s most representative cultural form, is used for writing, exploring and questioning the local history of the city. In their writing of the past, Hong Kong directors such as Wong Kar-wai, Stanley Kwan and Tsui Hark have demonstrated alternative ways of historicizing Hong Kong. Despite their interests in different periods of time (Wong is obsessed with the 1960s; Kwan is attracted to the 1930s; Tsui often goes back to the early 20th century), all these directors use genres as their time machines to revisit the past. As a popular cultural form, genres always come with a series of ideologies which define our lives and explain the society. Hence, in a changing society, genres change and complicate themselves with different packages of meanings. Genres function as open-ended and corrigible schemata which can contain multiple themes and various meanings. In Hong Kong, genres, often seen as highly commercial and overly market-oriented, are opportunities for alternative history writing and the exploration of local identities. This paper examines how these Hong Kong directors use the popular forms of genres, such as melodrama, martial art and gangster films, to present the past, and how the stories of the fictional characters, such as prostitutes, martial artists and jobless hooligans mobilize imagination of history. These texts show that genre is a crucial platform for Hong Kong’s post-colonial self-writing. Via genres, history in these films is against official and canonical history as well as grand narrative. Genres as time machines articulate a voice for Hong Kong.

Keywords: Hong Kong cinema, genre, historicizing, local history, Wong Kar-Wai

Procedia PDF Downloads 366

Authors: Wu Peng, Anders Liljerehn, Martin Magnevall

Abstract:

In metal cutting, tool wear gradually changes the micro geometry of the cutting edge. Today there is a significant gap in understanding the impact these geometrical changes have on the cutting forces which governs tool deflection and heat generation in the cutting zone. Accurate models and understanding of the interaction between the work piece and cutting tool leads to improved accuracy in simulation of the cutting process. These simulations are useful in several application areas, e.g., optimization of insert geometry and machine tool monitoring. This study aims to develop an extended Kienzle force model to account for the effect of rake angle variations and tool flank wear have on the cutting forces. In this paper, the starting point sets from cutting force measurements using orthogonal turning tests of pre-machined flanches with well-defined width, using triangular coated inserts to assure orthogonal condition. The cutting forces have been measured by dynamometer with a set of three different rake angles, and wear progression have been monitored during machining by an optical measuring collaborative robot. The method utilizes the measured cutting forces with the inserts flank wear progression to extend the mechanistic cutting forces model with flank wear as an input parameter. The adapted cutting forces model is validated in a turning process with commercial cutting tools. This adapted cutting forces model shows the significant capability of prediction of cutting forces accounting for tools flank wear and different-rake-angle cutting tool inserts. The result of this study suggests that the nonlinear effect of tools flank wear and interaction between the work piece and the cutting tool can be considered by the developed cutting forces model.

Keywords: cutting force, kienzle model, predictive model, tool flank wear

Procedia PDF Downloads 108

Authors: Carmela Perta

Abstract:

Among the studies flourished in the field of historical sociolinguistics, mainly in the strand devoted to English history, during its Medieval and early modern phases, multilingual texts had been analysed using theories and models coming from contact linguistics, thus applying synchronic models and approaches to the past. This is true also in the case of contact phenomena which would transcend the writing level involving the language systems implicated in contact processes to the point of perceiving a new variety. This is the case for medieval administrative-commercial texts in which, according to some Scholars, the degree of fusion of Anglo-Norman, Latin and middle English is so high a mixed code emerges, and there are recurrent patterns of mixed forms. Interesting is a collection of multilingual business writings by John Balmayn, an Englishman overseeing a large shipment in Tuscany, namely the Cantelowe accounts. These documents display various analogies with multilingual texts written in England in the same period; in fact, the writer seems to make use of the above-mentioned patterns, with Middle English, Latin, Anglo-Norman, and the newly added Italian. Applying an atomistic yet dynamic approach to the study of contact phenomena, we will investigate these documents, trying to explore the nature of the switching forms they contain from an intra-writer variation perspective. After analysing the accounts and the type of multilingualism in them, we will take stock of the assumed mixed code nature, comparing the characteristics found in this genre with modern assumptions. The aim is to evaluate the possibility to consider the switching forms as core elements of a mixed code, used as professional variety among merchant communities, or whether such texts should be analysed from a switching perspective.

Keywords: historical sociolinguistics, historical code switching, letters, medieval england

Procedia PDF Downloads 75

Authors: Disha Gupta

Abstract:

The aim of this research is to conduct X-ray and e-beam characterization techniques on lithium-ion battery materials for the improvement of battery performance. The key characterization techniques employed are the synchrotron X-ray Absorption Spectroscopy (XAS) combined with X-ray diffraction (XRD), scanning electron microscopy (SEM) and transmission electron microscopy (TEM) to obtain a more holistic approach to understanding material properties. This research effort provides additional battery characterization knowledge that promotes the development of new cathodes, anodes, electrolyte and separator materials for batteries, hence, leading to better and more efficient battery performance. Both ex-situ and in-situ synchrotron experiments were performed on LiFePO₄, one of the most common cathode material, from different commercial sources and their structural analysis, were conducted using Athena/Artemis software. This analysis technique was then further extended to study other cathode materials like LiMnxFe(₁₋ₓ)PO₄ and even some sulphate systems like Li₂Mn(SO₄)₂ and Li₂Co0.5Mn₀.₅ (SO₄)₂. XAS data were collected for Fe and P K-edge for LiFePO4, and Fe, Mn and P-K-edge for LiMnxFe(₁₋ₓ)PO₄ to conduct an exhaustive study of the structure. For the sulphate system, Li₂Mn(SO₄)₂, XAS data was collected at both Mn and S K-edge. Finite Difference Method for Near Edge Structure (FDMNES) simulations were also conducted for various iron, manganese and phosphate model compounds and compared with the experimental XANES data to understand mainly the pre-edge structural information of the absorbing atoms. The Fe K-edge XAS results showed a charge compensation occurring on the Fe atom for all the differently synthesized LiFePO₄ materials as well as the LiMnxFe(₁₋ₓ)PO₄ systems. However, the Mn K-edge showed a difference in results as the Mn concentration changed in the materials. For the sulphate-based system Li₂Mn(SO₄)₂, however, no change in the Mn K-edge was observed, even though electrochemical studies showed Mn redox reactions.

Keywords: li-ion batteries, electrochemistry, X-ray absorption spectroscopy, XRD

Procedia PDF Downloads 150

Authors: Ji-Hoon Byeon, Kwon-Hee Lee

Abstract:

Strainer filter serves to block the inflow of impurities while mixed fluid is entering or exiting the piping. The filter of the strainer has a perforated structure, so that the pressure drop and the velocity change necessarily occur when the mixed fluid passes through the filter. It is possible to predict the pressure drop and velocity change of the strainer by numerical analysis by implementing all the perforated plates. However, if the size of the perforated plate exceeds a certain size, it is difficult to perform the numerical analysis, and sometimes we cannot guarantee its accuracy. In this study, we tried to predict the pressure drop and velocity change by using the porous media technique to obtain the equivalent resistance without actual implementation of the perforation shape of the strainer. Ansys-CFX, a commercial software, is used to perform the numerical analysis. The analysis procedure is as follows. Firstly, the unit pattern of the perforated plate is modeled, and the pressure drop is analyzed by varying the velocity by symmetry of the wall surface. Secondly, since the equation for obtaining resistance is a quadratic equation of pressure having unknown velocity, the viscous resistance and the inertia resistance of the perforated plate are obtained from the relationship between pressure and speed. Thirdly, by using the calculated resistance values, the values are substituted into the flat plate implemented as a two-dimensional porous media, and the accuracy is verified by comparing the pressure drop and the velocity change. Fourthly, the pressure drop and velocity change in the whole strainer are analyzed by using the resistance values obtained on the perforated plate in the actual whole strainer model. Using the porous media technique, it is found that pressure drop and velocity change can be predicted in relatively short time without modeling the overall shape of the filter. Acknowledgements: This work was supported by the Valve Center from the Regional Innovation Center(RIC) Program of Ministry of Trade, Industry & Energy (MOTIE).

Keywords: strainer, porous media, CFD, numerical analysis

Procedia PDF Downloads 371