Search results for: Australian Standard

Authors: Genaro Bolívar, Manuel Mas, Maria Tortolero, Jorge Salazar

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Due to the extensive use of water injection for oil displacement and pressure maintenance in oil fields, many reservoirs experience the problem of scale deposition when injection water starts to break through. In most cases the scaled-up wells are caused by the formation of sulfate and carbonate scales of calcium and strontium. Due to their relative hardness and low solubility, there are limited processes available for their removal and preventive measures such as the “squeeze” inhibitor treatment have to be taken. It is, therefore, important to gain a proper understanding of the kinetics of scale formation and its detrimental effects on formation damage under both inhibited and uninhibited conditions. Recently, the production of chitosan was started in our country and in the PDVSA-Intevep laboratories was synthesized and evaluated the properties of carboxymethyl chitosan (CMQ) as chelating agent of Ca2 + ions in water injection. In this regard, the characterization of the biopolymer by 13C - NMR, FTIR, TGA, and TM0374-2007 standard laboratory test has demonstrated the ability to remove up to 70% calcium ions in solution and shows a behavior that approaches that of commercial products.

Keywords: carboxymethyl chitosan, scale, calcium carbonate scale deposition, water injection

Procedia PDF Downloads 439

Authors: Mohamad Kassab, Amal El Fallah Seghrouchni, Frederic Barbaresco, Raed Abu Zitar

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Detecting objects such as drones is a challenging task as their relative size and maneuvering capabilities deceive machine learning models and cause them to misclassify drones as birds or other objects. In this work, we investigate applying several deep learning techniques to benchmark real data sets of flying drones. A deep learning paradigm is proposed for the purpose of mitigating the complexity of those systems. The proposed paradigm consists of a hybrid between the AdderNet deep learning paradigm and the Single Shot Detector (SSD) paradigm. The goal was to minimize multiplication operations numbers in the filtering layers within the proposed system and, hence, reduce complexity. Some standard machine learning technique, such as SVM, is also tested and compared to other deep learning systems. The data sets used for training and testing were either complete or filtered in order to remove the images with mall objects. The types of data were RGB or IR data. Comparisons were made between all these types, and conclusions were presented.

Keywords: drones detection, deep learning, birds versus drones, precision of detection, AdderNet

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Authors: Y. Tahat, T. Dunne, S. Fifield, D. Power

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Information about a firm’s usage of Financial Instruments (FIs) plays a very important role in determining its financial position and performance. Yet accounting standard-setters have encountered problems when deciding on the FI-related disclosures which firms must make. The primary objective of this paper is to review the extant literature on FI disclosure. This objective is achieved by surveying the literature on: the corporate usage of FIs; the different accounting standards adopted concerning FIs; and empirical studies on FI disclosure. This review concludes that the current research on FI disclosure has generated a number of useful insights. In particular, the paper reports that: FIs are a very important risk management mechanism in ensuring that companies have the cash available to make value-enhancing investments, however, without a clear set of risk management objectives, using such instruments can be dangerous; accounting standards concerning FIs have resulted in enhanced transparency about the usage of these instruments; and FI-related information is a key input into investors’ decision-making processes. Finally, the paper provides a number of suggestions for future research in the area.

Keywords: financial instruments, financial reporting, accounting standards, value relevance, corporate disclosure

Procedia PDF Downloads 413

Authors: Hülya Kuru Mutlu, Mustafa Kulakcı, Uğur Serincan

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The sun is one of the latest developments in renewable energy sources, which has a variety of application. Solar energy is the most preferred renewable energy sources because it can be used directly, it protects the environment and it is economic. In this work, we investigated that important parameter of GaAs-based solar cells with respect to the growth temperature. The samples were grown on (100) oriented p-GaAs substrates by solid source Veeco GEN20MC MBE system equipped with Ga, In, Al, Si, Be effusion cells and an Arsenic cracker cell. The structures of the grown samples are presented. After initial oxide desorption, Sample 1 and Sample 2 were grown at about 585°C and 535°C, respectively. From the grown structures, devices were fabricated by using the standard photolithography procedure. Current-voltage measurements were performed at room temperature (RT). It is observed that Sample 1 which was grown at 585°C has higher efficiency and fill factor compared to Sample 2. Hence, it is concluded that the growth temperature of 585°C is more suitable to grow GaAs-based solar cells considering our samples used in this study.

Keywords: molecular beam epitaxy, solar cell, current-voltage measurement, Sun

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Authors: S. A. Naeini, A. Mahigir

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Naturally occurring cohesive soil deposits are inherently anisotropic with respect to different properties amongst which is the shear strength. The anisotropy is primary due to the process of sedimentation followed by predominantly one-dimensional consolidation. However, most soils in their natural states exhibit some anisotropy with respect to shear strength and some non-homogeneity with respect to depth. In this paper the standard Mohr-Coulomb yield criterion was modified to consider the anisotropic shear strength properties. The term non-homogeneity used in this paper refers to only the cohesion intercept which is assumed to vary linearly with depth. The effect of both anisotropy and deterministic non-homogeneity on bearing capacity of shallow foundation was investigated using finite difference method. Result of numerical analysis indicates that the cohesion anisotropy has a significant effect on bearing capacity of shallow foundation. Furthermore, the linear and bilinear heterogeneity affects the bearing capacity in a similar way although the anisotropy issue emerges to be more important as far as shallow foundations are considered.

Keywords: anisotropic ratio, finite difference analysis, bearing capacity, heterogeneity

Procedia PDF Downloads 271

Authors: Ladaporn Pithuk

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This study aims to investigate the marketing mixed factors that affecting on expectations about commercial transactions through social networks. The research method will using quantitative research, data was collected by questionnaires to person have experience access to trading over the internet for 400 sample by purposive sampling method. Data was analyzed by descriptive statistic including percentage, mean, standard deviation and using quality function deployment for hypothesis testing. Finding the most significant interrelationship between marketing mixed factors and commercial transactions expectations through social networks are product and place the relationship of five ties product and place (location) is involved in almost all will make the site a model that meets the needs of the user visit. In terms of price, the promotion, privacy, personalization and providing a process technical. This will make operations more efficient, reduce confusion, duplication, delays in data transmission, including the creation of different elements in products and services.

Keywords: commercial transactions expectations, marketing mixed factors, social networks, consumer behavior

Procedia PDF Downloads 239

Authors: Muneeb Ahmad, Ali Raza

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A computational method inspired by the immune system (IS) is presented, leveraging its shared characteristics of robustness, fault tolerance, scalability, and adaptability with swarm intelligence. This method aims to showcase flocking behaviors in a swarm of robots (SR). The innate part of the IS offers a variety of reactive and probabilistic cell functions alongside its self-regulation mechanism which have been translated to enable swarming behaviors. Although, the research is specially focused on flocking behaviors in a variety of simulated environments using e-puck robots in a physics-based simulator (CoppeliaSim); the artificial innate immune system (AIIS) can exhibit other swarm behaviors as well. The effectiveness of the immuno-inspired approach has been established with extensive experimentations, for scalability and adaptability, using standard swarm benchmarks as well as the immunological regulatory functions (i.e., Dendritic Cells’ Maturity and Inflammation). The AIIS-based approach has proved to be a scalable and adaptive solution for emulating the flocking behavior of SR.

Keywords: artificial innate immune system, flocking swarm, immune system, swarm intelligence

Procedia PDF Downloads 107

Authors: Sajeesh Sulaiman, Gomathisankar A., Aravind Devaraj, Aswin R., Vijay Kumar G., Rachana Raj

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Wind turbines are the next big answer to the emerging and ever-growing demand for electricity, and this need is increasing day by day. These high mast structures, whether on land or on the sea, has also become one of the big sources of electromagnetic interferences (EMI) in the not so distant past. With the emergence of the AC-AC converter and drawing of large power cables through the wind turbine towers has made this clean and efficient source of renewable energy to become one of the culprits in creating electromagnetic interference. This paper will present the sources of such EMIs, a comparison of radiated emissions (both electric and magnetic field) patterns in wind turbine towers for both onshore and offshore wind turbines and close look into the IEC 61400-40 (new standard for EMC design on wind turbine). At present, offshore wind turbines are tested in onshore facilities. This paper will present the anomaly in results for offshore wind turbines when tested in onshore, which the existing standards and the upcoming standards have failed to address.

Keywords: emissions, electric field, magnetic field, wind turbine, tower, standards and regulations

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Authors: M. Celeska, K. Najdenkoski, V. Dimchev, V. Stoilkov

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Accurate determination of wind turbine performance is necessary for economic operation of a wind farm. At present, the procedure to carry out the power performance verification of wind turbines is based on a standard of the International Electrotechnical Commission (IEC). In this paper, nonparametric statistical inference is applied to designing a simple, inexpensive method of verifying the power performance of a wind turbine. A statistical test is explained, examined, and the adequacy is tested over real data. The methods use the information that is collected by the SCADA system (Supervisory Control and Data Acquisition) from the sensors embedded in the wind turbines in order to carry out the power performance verification of a wind farm. The study has used data on the monthly output of wind farm in the Republic of Macedonia, and the time measuring interval was from January 1, 2016, to December 31, 2016. At the end, it is concluded whether the power performance of a wind turbine differed significantly from what would be expected. The results of the implementation of the proposed methods showed that the power performance of the specific wind farm under assessment was acceptable.

Keywords: canonical correlation analysis, power curve, power performance, wind energy

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Authors: Erkihun Zelalem

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Ethiopian’s sheep population, estimated to be 25.5 million heads, is found widely distributed across the diverse agro-ecological zones of the country. In the past, there were many projects that done to improve production of meat, milk and productivity of sheep breed. However, no significance research has been done so far on production of wool fiber in Ethiopia which could be taken as a potential fiber next to cotton. The measurement of the sheep wool fiber physical properties is critically important, technical, commercial and certification point of view. A total of 24 sheep from different breeds (Menz, Tikur, Farta and Washera) were used in this study. Samples of fiber were analyzed using standard measurements for wool fiber length (WFL), mean fiber diameter (MFD), coefficient of variation of wool fiber diameter (FDCV), breaking strength, elongation, crimp, cleanness and moisture content. Based on the result all parameters shows that there is a great potential of getting of wool fiber from the skin of sheep and according to the standards of its property and grading system based on wool fiber fineness is medium to course. These types of fibers can be making carpets, blankets, rugs, coverings and other products.

Keywords: Fiber, Fineness, Carpet, Fleece, Raw Wool

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Authors: Nurul Na'imy Wan, Mohamad Sazali Said, Jaharah Ab. Ghani, Mohd Asri Selamat

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This paper presents the surface roughness of the Aluminium silicon alloy (AlSi) matrix composite which has been reinforced with aluminium nitride (AlN), with three types of carbide inserts. Experiments were conducted at various cutting speeds, feed rates, and depths of cut, according to the Taguchi method, using a standard orthogonal array L27 (34). The signal-to-noise (S/N) ratio and analysis of variance are applied to study the characteristic performance of machining parameters in measuring the surface roughness during the milling operation. The analysis of results, using the Taguchi method concluded that a combination of low feed rate, medium depth of cut, low cutting speed, and insert TiB2 give a better value of surface roughness. From Taguchi method, it was found that cutting speed of 230m/min, feed rate of 0.4 mm/tooth, depth of cut of 0.5mm and type of insert of TiB2 were the optimal machining parameters that gave the optimal value of surface roughness.

Keywords: AlSi/AlN Metal Matrix Composite (MMC), surface roughness, Taguchi method

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Authors: Thammamonr Khunrattanaporn

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The purpose of the research was to examine the relationship between the marketing mix factors and valuable of Muay Thai Training and Thai massage in foreign tourists’ perception. The research used the 8 P’s of marketing framework presented in the theory of compound marketing services strategy. Data was collect using survey for 400 questionnaires using the Quota sampling from foreign tourists travelling in Thailand. The data was analyzed to determine valuation statistics, the frequency, percent average, means and standard deviation and pearson's correlation coefficients. The result shows the foreign tourists’ perception with the marketing mix strategy in term of Muay Thai training and massage regarding curriculum areas: product, pricing, channel distribution, Promotion, Personnel services, Physical evidence and external partnerships the overall, it significant at a high level. The awareness level of service and value for travelers had two aspects of service quality and value for money it significant at the highest level.

Keywords: foreign tourists’ perception, marketing mix strategy, Muay Thai training, the massage

Procedia PDF Downloads 266

Authors: Akbarnejad Neda

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A foreign language acquisition occurs when we can tell a joke and understand it. Most jokes are told in slang and common language. In the process of foreign language acquisition, an autonomous learner try to learn the standard language. But there is a colossal divergence between the usage of the different types of language in society. Here, we investigate the french slang and common language and examine the accurate perception of their usage. We illuminate the slang language in the french literature that provide considerably different types of language for an autonomous learner. We provide furthermore evidence from the french novels that demonstrate properly the different types of language and give in one sentence its social meanings. For example, the famous Queneau expression « Doukipudonktant » present the impact of slang language in society. The characters in the novel transfer the slang and the common language and their accurate usages. We present that the language of the autonomous learner depends on the language of the text that is read. Because literature is a vehicle of the culture and the expression demonstrate their real significations and usage in the culture, slang and common language have a crucial role in the culture and all of them are manifested in the oral language.

Keywords: common language, french, humor, slang language

Procedia PDF Downloads 239

Authors: Yousra Hadj Hassen, Walid Ayedi, Tarek Ouni, Mohamed Jallouli

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To re-identify a person is to check if he/she has been already seen over a cameras network. Recently, re-identifying people over large public cameras networks has become a crucial task of great importance to ensure public security. The vision community has deeply investigated this area of research. Most existing researches rely only on the spatial appearance information from either one or multiple person images. Actually, the real person re-id framework is a multi-shot scenario. However, to efficiently model a person’s appearance and to choose the best samples to remain a challenging problem. In this work, an extensive comparison of descriptors of state of the art associated with the proposed frame selection method is studied. Specifically, we evaluate the samples selection approach using multiple proposed descriptors. We show the effectiveness and advantages of the proposed method by extensive comparisons with related state-of-the-art approaches using two standard datasets PRID2011 and iLIDS-VID.

Keywords: camera network, descriptor, model, multi-shot, person re-identification, selection

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Authors: Ifedapo Francis Awolowo

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The unrelenting series of embarrassing audit failures should stimulate a paradigm shift in accounting. And in this age of information revolution, there is need for a constant improvement on the products or services one offers to the market in order to be relevant. This study explores the perceptions of external auditors, forensic accountants and accounting academics on whether a paradigm shift to forensic accounting can reduce financial statement frauds. Through Neo-empiricism/inductive analytical approach, findings reveal that a paradigm shift to forensic accounting might be the right step in the right direction in order to increase the chances of fraud prevention and detection in the financial statement. This research has implication on accounting education on the need to incorporate forensic accounting into present day accounting curriculum. Accounting professional bodies, accounting standard setters and accounting firms all have roles to play in incorporating forensic accounting education into accounting curriculum. Particularly, there is need to alter the ISA 240 to make the prevention and detection of frauds the responsibilities of bot those charged with the management and governance of companies and statutory auditors.

Keywords: financial statement fraud, forensic accounting, fraud prevention and detection, auditing, audit expectation gap, corporate governance

Procedia PDF Downloads 368

Authors: Zahirah Dhurmeea, Iker Zudaire, Heidi Pethybridge, Emmanuel Chassot, Maria Cedras, Natacha Nikolic, Jerome Bourjea, Wendy West, Chandani Appadoo, Nathalie Bodin

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Scientific advice on the status of fish stocks relies on indicators that are based on strong assumptions on biological parameters such as condition, maturity and fecundity. Currently, information on the biology of albacore tuna, Thunnus alalunga, in the Indian Ocean is scarce. Consequently, many parameters used in stock assessment models for Indian Ocean albacore originate largely from other studied stocks or species of tuna. Inclusion of incorrect biological data in stock assessment models would lead to inappropriate estimates of stock status used by fisheries manager’s to establish future catch allowances. The reproductive biology of albacore tuna in the western Indian Ocean was examined through analysis of the sex ratio, spawning season, length-at-maturity (L50), spawning frequency, fecundity and fish condition. In addition, the total lipid content (TL) and lipid class composition in the gonads, liver and muscle tissues of female albacore during the reproductive cycle was investigated. A total of 923 female and 867 male albacore were sampled from 2013 to 2015. A bias in sex-ratio was found in favour of females with fork length (LF) <100 cm. Using histological analyses and gonadosomatic index, spawning was found to occur between 10°S and 30°S, mainly to the east of Madagascar from October to January. Large females contributed more to reproduction through their longer spawning period compared to small individuals. The L50 (mean ± standard error) of female albacore was estimated at 85.3 ± 0.7 cm LF at the vitellogenic 3 oocyte stage maturity threshold. Albacore spawn on average every 2.2 days within the spawning region and spawning months from November to January. Batch fecundity varied between 0.26 and 2.09 million eggs and the relative batch fecundity (mean  standard deviation) was estimated at 53.4 ± 23.2 oocytes g-1 of somatic-gutted weight. Depending on the maturity stage, TL in ovaries ranged from 7.5 to 577.8 mg g-1 of wet weight (ww) with different proportions of phospholipids (PL), wax esters (WE), triacylglycerol (TAG) and sterol (ST). The highest TL were observed in immature (mostly TAG and PL) and spawning capable ovaries (mostly PL, WE and TAG). Liver TL varied from 21.1 to 294.8 mg g-1 (ww) and acted as an energy (mainly TAG and PL) storage prior to reproduction when the lowest TL was observed. Muscle TL varied from 2.0 to 71.7 g-1 (ww) in mature females without a clear pattern between maturity stages, although higher values of up to 117.3 g-1 (ww) was found in immature females. TL results suggest that albacore could be viewed predominantly as a capital breeder relying mostly on lipids stored before the onset of reproduction and with little additional energy derived from feeding. This study is the first one to provide new information on the reproductive development and classification of albacore in the western Indian Ocean. The reproductive parameters will reduce uncertainty in current stock assessment models which will eventually promote sustainability of the fishery.

Keywords: condition, size-at-maturity, spawning behaviour, temperate tuna, total lipid content

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Authors: Ellisha Iling, Dayang Siti Hazimmah Ali

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Experimental composite boards were fabricated using oil palm (Elaeis guineensis Jacq) fronds particles by applying hot press pressure of 5MPa, 6MPa and 7MPa respectively. Modulus of rupture (MOR) and internal bond strength (IB) of the composite boards made with target density of 0.80 g/cm³ were evaluated. Composite board fabricated under hot press pressure of 5MPa had MOR and IB values of 16.27 and 4.34 N/mm² respectively. Corresponding values for composite board fabricated under hot press pressure of 6MPa were 16.76 and 5.41 N/mm² respectively. Whereas, the MOR and IB values of composite board fabricated under hot press pressure of 7MPa were 17.24 and 6.19 N/mm² respectively. All composite boards met the MOR and IB requirement stated in Japanese Industrial Standard (JIS). Based on results of this work, the strength of mechanical properties of composite board increased with increase of hot press pressure. This study revealed that the selection of applied pressure during fabrication of composite board is important to improve mechanical properties of composite boards.

Keywords: composite board, Elaeis guineensis Jacq. Fronds, hot press pressure, mechanical properties

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Authors: Tayyab Ahmad, Gerard Healey

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The potential role of higher education institutes in sustainable development cannot be undermined. In this regard, it is important to investigate the established concept of sustainability in such institutes to explore the room for further improvement. In this paper, a case study of the University of Melbourne is conducted, and the institute’s commitments towards sustainability are examined by a detailed qualitative review of its policy and design standard documents. These documents are reviewed as through these; the institute portrays its vision of building environment facilities, which it aspires to procure and use. From detailed review, it is realized that these documents are updated at different times, creating the potential for mismatch between them. The occurrence of different goals and objectives in different documents is highlighted, and the interrelationships between different goals and operational objectives are explored. The role of the university aspired goals/objectives in terms of built environment sustainability is discussed, and the gaps in the articulation of goals and operational objectives are highlighted. Recommendations are provided for enhancing the built environment sustainability at the University of Melbourne.

Keywords: university, design standards, policy, sustainability, built environment

Procedia PDF Downloads 171

Authors: Sabrine Ammar, Mohamed Tahar Bhiri

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Automatic planning has a de facto standard language called Planning Domain Definition Language (PDDL) for describing planning problems. It aims to formalize the planning problems described by the concept of state space. PDDL-related dynamic analysis tools, namely planners and validators, are insufficient for verifying and validating PDDL descriptions. Indeed, these tools made it possible to detect errors a posteriori by means of test activity. In this paper, we recommend a formal approach coupling the two languages Event-B and PDDL, for automatic planning. Event-B is used for formal modeling by stepwise refinement with mathematical proofs of planning problems. Thus, this paper proposes a refinement strategy allowing to obtain reliable PDDL descriptions from an ultimate Event-B model correct by construction. The ultimate Event-B model, correct by construction which is supposed to be translatable into PDDL, is automatically translated into PDDL using our MDE Event-B2PDDL tool.

Keywords: code generation, event-b, PDDL, refinement strategy, translation rules

Procedia PDF Downloads 198

Authors: D. Subedi, D. Sharma

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Current transformers (CTs) are used to transform large primary currents to a small secondary current. Since most standard equipment’s are not designed to handle large primary currents the CTs have an important part in any electrical system for the purpose of Metering and Protection both of which are integral in Power system. Now a days due to advancement in solid state technology, the operation times of the protective relays have come to a few cycles from few seconds. Thus, in such a scenario it becomes important to study the transient response of the current transformers as it will play a vital role in the operating of the protective devices. This paper shows the steady state and transient behavior of current transformers and how it changes with change in connected burden. The transient and steady state response will be captured using the data acquisition software LabVIEW. Analysis is done on the real time data gathered using LabVIEW. Variation of current transformer characteristics with changes in burden will be discussed.

Keywords: accuracy, accuracy limiting factor, burden, current transformer, instrument security factor

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Authors: Samiullah Bhatti, Safdar Abbas Zaidi, Syed Murtaza Ali Jafri

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This research paper presents the results of using plastic aggregate in flexible pavement. Plastic aggregates have been prepared with polypropylene (PP) recycled products and have been tested with Marshall apparatus. Grade 60/70 bitumen has been chosen for this research with a total content of 2.5 %, 3 % and 3.5 %. Plastic aggregates are mixed with natural aggregates with different proportions and it ranges from 10 % to 100 % with an increment of 10 %. Therefore, a total of 10 Marshall cakes were prepared with plastic aggregates in addition to a standard pavement sample. In total 33 samples have been tested for Marshall stability, flow and voids in mineral aggregates. The results show an increase in the value when it changes from 2.5 % bitumen to 3 % and after then it goes again toward declination. Thus, 3 % bitumen content has been found as the most optimum value for flexible pavements. Among all the samples, 20 % PP aggregates sample has been found satisfactory with respect to all the standards provided by ASTM. Therefore, it is suggested to use 20 plastic aggregates in flexible pavement construction. A comparison of bearing capacity and skid resistance is also observed.

Keywords: marshall test, polypropylene plastic, plastic aggregates, flexible pavement alternative, recycling of plastic waste

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Authors: I. Martinez-Conesa, E. Garcia-Meca, M. Barradas-Quiroz

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The objective of this study is to assess the impact on earnings management of latest two Hofstede cultural dimensions: long-term orientation and indulgence. Long-term orientation represents the alignment of a society towards the future and indulgence expresses the extent to which a society exhibits willingness, or restrain, to realise their impulses. Additionally, this paper tests if there are relevant differences by testing the moderating role of the legal tradition, Continental versus Anglo-Saxon. Our sample comprises 15 countries: Belgium, Canada, Germany, Spain, France, Great Britain, Hong Kong, India, Japan, Korea, Netherlands, Philippines, Portugal, Sweden, and Thailand, with a total of 12,936 observations from 2003 to 2013. Our results show that managers in countries with high levels of long-term orientation reduce their levels of discretionary accruals. The findings do not confirm the effect of indulgence on earnings management. In addition, our results confirm previous literature regarding the effect of individualism, noting that firms in countries with high levels of collectivism might be more inclined to use earnings discretion to protect the welfare of the collective group of firm stakeholders. Uncertainty avoidance results in downwards earnings management as well as high disclosure, suggesting that less manipulation takes place when transparency is higher. Indulgence is the cultural dimension that confronts wellbeing versus survival; dimension is formulated including happiness, the perception of live control and the importance of leisure. Indulgence shows a weak negative correlation with power distance indicating a slight tendency for more hierarchical societies to be less indulgent. Anglo-Saxon countries are a positive effect of individualism and a negative effect of masculinity, uncertainty avoidance, and disclosure. With respect to continental countries, we can see a significant and positive effect of individualism and a significant and negative effect of masculinity, long-term orientation, and indulgence. Therefore, we observe the negative effect on earnings management provoked by higher disclosure and uncertainty avoidance only happens in Anglo-Saxon countries. Meanwhile, the improvement in reporting quality motivated by higher long-term orientation and higher indulgence is dominant in Continental countries. Our results confirm that there is a moderating effect of the legal system in the association between culture and earnings management. This effect is especially relevant in the dimensions related to uncertainty avoidance, long term orientation, indulgence, and disclosure. The negative effect of long-term orientation on earnings management only happens in those countries set in continental legal systems because of the Anglo-Saxon legal systems is supported by the decisions of the courts and the traditions, so it already has long-term orientation. That does not occur in continental systems, depending mainly of contend of the law. Sensitivity analysis used with Jones modified CP model, Jones Standard model and Jones Standard CP model confirm the robustness of these results. This paper collaborates towards a better understanding on how earnings management, culture and legal systems relate to each other, and contribute to previous literature by examining the influence of the two latest Hofstede’s dimensions not previously studied in papers.

Keywords: Hofstede, long-term-orientation, earnings management, indulgence

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Authors: Aswin Kumar Krishnan, Yat Choy Wong, Reiza Mukhlis, Zipeng Zhang, Arul Arulrajah

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The continuous increase in vehicle uptake escalates the number of rubber tyre waste which need to be managed to avoid landfilling and stockpiling. The present research focused on the sustainable use of rubber crumbs in clay roof tiles. The properties of roof tiles composed of clay, rubber crumbs, NaOH, and Na₂SiO₃ with a 10% alkaline activator were studied. Tile samples were fabricated by heating the compacted mixtures at 50°C for 72 hours, followed by a higher heating temperature of 200°C for 24 hours. The effect of rubber crumbs aggregates as a substitution for the raw clay materials was investigated by varying their concentration from 0% to 2.5%. X-ray diffraction (XRD) and scanning electron microscopy (SEM) analyses have been conducted to study the phases and microstructures of the samples. It was found that the optimum rubber crumbs concentration was at 0.5% and 1%, while cracks and larger porosity were found at higher crumbs concentrations. Water absorption and compressive strength test results demonstrated that rubber crumbs and clay satisfied the standard requirement for the roof tiles.

Keywords: rubber crumbs, clay, roof tiles, alkaline activators

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Authors: Baldev Ram Khandoliyan, Ram Kishor

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India has a classical tradition of Sanskrit Lexicons. Research work has been done on the study of Indian lexicography. India has seen amazing strides in Information and Communication Technology (ICT) applications for Indian languages in general and for Sanskrit in particular. Since Machine Translation from Sanskrit to other Indian languages is often the desired goal, traditional Sanskrit lexicography has attracted a lot of attention from the ICT and Computational Linguistics community. From Nighaŋţu and Nirukta to Amarakośa and Medinīkośa, Sanskrit owns a rich history of lexicography. As these kośas do not follow the same typology or standard in the selection and arrangement of the words and the information related to them, several types of Kośa-styles have emerged in this tradition. The model of a grammar given by Aṣṭādhyāyī is well appreciated by Indian and western linguists and grammarians. But the different models provided by lexicographic tradition also have importance. The general usefulness of Sanskrit traditional Kośas is well discussed by some scholars. That is most of the matter made available in the text. Some also have discussed the good arrangement of lexica. This paper aims to discuss some more use of the different models of Sanskrit lexicography especially focusing on its computational modeling and its use in different computational operations.

Keywords: computational lexicography, Sanskrit Lexicons, nighanṭu, kośa, Amarkosa

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Authors: Saowaluck Ukrisdawithid

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The thermal conductivity of thermal insulation materials are measured by Heat Flow Meter (HFM) apparatus. The components of uncertainty are complex and difficult on routine measurement by modelling approach. In this study, uncertainty of thermal conductivity measurement was estimated by single laboratory validation approach. The within-laboratory reproducibility was 1.1%. The standard uncertainty of method and laboratory bias by using SRM1453 expanded polystyrene board was dominant at 1.4%. However, it was assessed that there was no significant bias. For sample measurement, the sources of uncertainty were repeatability, density of sample and thermal conductivity resolution of HFM. From this approach to sample measurements, the combined uncertainty was calculated. In summary, the thermal conductivity of sample, polystyrene foam, was reported as 0.03367 W/m·K ± 3.5% (k = 2) at mean temperature 23.5 °C. The single laboratory validation approach is simple key of routine testing laboratory for estimation uncertainty of thermal conductivity measurement by using HFM, according to ISO/IEC 17025-2017 requirements. These are meaningful for laboratory competent improvement, quality control on products, and conformity assessment.

Keywords: single laboratory validation approach, within-laboratory reproducibility, method and laboratory bias, certified reference material

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Authors: Naila Naseer

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Emotional Intelligence (EI) concept is not new yet unique and interesting. EI is a person’s ability to be aware of his/her own emotions and to manage, handle and communicate emotions with others effectively. The present study was conducted to assess the relationship between emotional intelligence and age of graduate level students at Allama Iqbal Open University (AIOU). Population consisted of Allama Iqbal Open University students (B.Ed 3rd Semester, Autumn 2007) from Rawalpindi and Islamabad regions. Total number of sample consisted of 469 participants was randomly drawn out by using table of random numbers. Bar-On EQ-i was administered on the participants through personal contact. The instrument was also validated through pilot study on a random sample of 50 participants (B.Ed students Spring 2006), who had completed their B.Ed degree successfully. Data was analyzed and tabulated in percentages, frequencies, mean, standard deviation, correlation, and scatter gram in SPSS (version 16.0 for windows). The results revealed that students with higher age group had scored low on the scale (Bar-On EQ-i). Moreover, the students in low age groups exhibited higher levels of EI as compared with old age students.

Keywords: emotional intelligence, age level, learning, emotion-related feelings

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Authors: Heshalini Rajagopal, Li Sze Chow, Raveendran Paramesran

Abstract:

Magnetic Resonance Imaging (MRI) is one of the most important medical imaging modality. Subjective assessment of the image quality is regarded as the gold standard to evaluate MR images. In this study, a database of 210 MR images which contains ten reference images and 200 distorted images is presented. The reference images were distorted with four types of distortions: Rician Noise, Gaussian White Noise, Gaussian Blur and DCT compression. The 210 images were assessed by ten subjects. The subjective scores were presented in Difference Mean Opinion Score (DMOS). The DMOS values were compared with four FR-IQA metrics. We have used Pearson Linear Coefficient (PLCC) and Spearman Rank Order Correlation Coefficient (SROCC) to validate the DMOS values. The high correlation values of PLCC and SROCC shows that the DMOS values are close to the objective FR-IQA metrics.

Keywords: medical resonance (MR) images, difference mean opinion score (DMOS), full reference image quality assessment (FR-IQA)

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Authors: T. Yuri, M. Zagloel, Inaki M. Hakim, Tegu Bintang Nugraha

Abstract:

In an era of customer centricity, automotive parts manufacturer in Indonesia must be able to keep up with the uncertainty and fluctuation of consumer demand. Flexible Manufacturing System (FMS) is a strategy to react to predicted and unpredicted changes of demand in automotive industry. This research is about flexible mixed model assembly line design through Value Stream Mapping (VSM) and Line Balancing in mixed model assembly line prior to simulation. It uses value stream mapping to identify and reduce waste while finding the best position to add or reduce manpower. Line balancing is conducted to minimize or maximize production rate while increasing assembly line productivity and efficiency. Results of this research is a recommendation of standard work combination for specifics demand scenario which can enhance assembly line efficiency and productivity.

Keywords: automotive industry, demand uncertainty, flexible assembly system, line balancing, value stream mapping

Procedia PDF Downloads 331

Authors: Vicente A. Hernandez, Felipe Galleguillos, Rene Thibaut, Alejandro Muller

Abstract:

Natural pigments have been proposed as an eco-friendly alternative to artificial pigments. Among the diverse organisms able to synthesize natural pigments, several wood colonizing fungi produce extracellular pigments which have been tested to dye fabrics at laboratory conditions with good results. However, the dyeing conditions used at laboratory level not necessary meet the real conditions in which dyeing of fabrics is conducted at industrial level. In this work, yellow and red pigments from the fungi Penicillium murcianum and Talaromyces australis, respectively, were used to dye yarn and linen fabrics using dyeing processes optimized according to the standard conditions used at industrial level. After dyeing treatments, fabrics were tested for color fastness to wash and to wet and dry rubbing, but also to tensile strength tests. Satisfactory result was obtained with both yellow and red pigments in yarn and linen, when used alone or mixed to different proportions. According to these results, natural pigments synthesized by both wood colonizing fungi have a great potential to be used in dyeing processes at industrial level.

Keywords: natural pigments, fungal pigments, yarn, linen

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Authors: Boris Melnikov, Ye Zhang, Dmitrii Chaikovskii

Abstract:

We continue to consider one of the cybernetic methods in computational biology related to the study of DNA chains. Namely, we are considering the problem of reconstructing the not fully filled distance matrix of DNA chains. When applied in a programming context, it is revealed that with a modern computer of average capabilities, creating even a small-sized distance matrix for mitochondrial DNA sequences is quite time-consuming with standard algorithms. As the size of the matrix grows larger, the computational effort required increases significantly, potentially spanning several weeks to months of non-stop computer processing. Hence, calculating the distance matrix on conventional computers is hardly feasible, and supercomputers are usually not available. Therefore, we started publishing our variants of the algorithms for calculating the distance between two DNA chains; then, we published algorithms for restoring partially filled matrices, i.e., the inverse problem of matrix processing. In this paper, we propose an algorithm for restoring the distance matrix for DNA chains, and the primary focus is on enhancing the algorithms that shape the greedy function within the branches and boundaries method framework.

Keywords: DNA chains, distance matrix, optimization problem, restoring algorithm, greedy algorithm, heuristics

Procedia PDF Downloads 119