Search results for: erosion modeling

Authors: Petr Mohyla, Ivo Hlavatý, Jiří Hrubý, Lucie Krejčí

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This work is focused on mechanical properties and microstructure of heat affected zone (HAZ) of steel P92. The thermal cycle simulator was used for modeling a fine grained zone of HAZ. Hardness and impact toughness were measured on simulated samples. Microstructural analysis using optical microscopy was performed on selected samples. Achieved results were compared with the values of a real welded joint. The thermal cycle simulator allows transferring the properties of very small HAZ to the sufficiently large sample where the tests of the mechanical properties can be performed. A satisfactory accordance was found when comparing the microstructure and mechanical properties of real welds and simulated samples.

Keywords: heat affected zone, impact test, thermal cycle simulator, time of tempering

Procedia PDF Downloads 303

Authors: Bouchra Abdelilah, Akram El Korchi, Atmane Baddou

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With the very competitive business era that we witness nowadays, companies needs more that anytime to use all the resources they have in order to maximize performance and satisfy the customers’ needs. The changes occurring in the market business are often due to the variations of demand, which requires a very specific supply chain strategy. Supply chains aims to balance cost, quality, and service level and lead time. Still, managers are confused when faced with the strategies working the best for the supply chain: lean, agile and leagile. This paper presents a decision making tool that aims to assist the manager in choosing the supply chain strategy that suits the most his business, depending on the type of product and the nature of demand. Analyzing the different characteristics of supply chain will enable us to guide the manager to the suitable strategy between lean, agile and leagile.

Keywords: supply chain, lean, agile, flexibility, performance

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Authors: S. Chuenchooklin, S. Taweepong, U. Pangnakorn

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This research was conducted in the Mae Sot Watershed whereas located in the Moei River Basin at the Upper Salween River Basin in Tak Province, Thailand. The Mae Sot Municipality is the largest urbanized in Tak Province and situated in the midstream of the Mae Sot Watershed. It usually faces flash flood problem after heavy rain due to poor flood management has been reported since economic rapidly bloom up in recently years. Its catchment can be classified as ungauged basin with lack of rainfall data and no any stream gaging station was reported. It was attached by most severely flood event in 2013 as the worst studied case for those all communities in this municipality. Moreover, other problems are also faced in this watershed such shortage water supply for domestic consumption and agriculture utilizations including deterioration of water quality and landslide as well. The research aimed to increase capability building and strengthening the participation of those local community leaders and related agencies to conduct better water management in urban area was started by mean of the data collection and illustration of appropriated application of some short period rainfall forecasting model as the aim for better flood relief plan and management through the hydrologic model system and river analysis system programs. The authors intended to apply the global rainfall data via the integrated data viewer (IDV) program from the Unidata with the aim for rainfall forecasting in short period of 7 - 10 days in advance during rainy season instead of real time record. The IDV product can be present in advance period of rainfall with time step of 3 - 6 hours was introduced to the communities. The result can be used to input to either the hydrologic modeling system model (HEC-HMS) or the soil water assessment tool model (SWAT) for synthesizing flood hydrographs and use for flood forecasting as well. The authors applied the river analysis system model (HEC-RAS) to present flood flow behaviors in the reach of the Mae Sot stream via the downtown of the Mae Sot City as flood extents as water surface level at every cross-sectional profiles of the stream. Both models of HMS and RAS were tested in 2013 with observed rainfall and inflow-outflow data from the Mae Sot Dam. The result of HMS showed fit to the observed data at dam and applied at upstream boundary discharge to RAS in order to simulate flood extents and tested in the field, and the result found satisfied. The result of IDV’s rainfall forecast data was compared to observed data and found fair. However, it is an appropriate tool to use in the ungauged catchment to use with flood hydrograph and river analysis models for future efficient flood relief plan and management.

Keywords: global rainfall, flood forecast, hydrologic modeling system, river analysis system

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Authors: Endrik Mifta Shaiful, Firman Riyudha

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Acquired Immunodeficiency Syndrome (AIDS) is one of the world's deadliest diseases caused by the Human Immunodeficiency Virus (HIV) that infects white blood cells and cause a decline in the immune system. AIDS quickly became a world epidemic disease that affects almost all countries. Therefore, mathematical modeling approach to the spread of HIV and AIDS is needed to anticipate the spread of HIV and AIDS which are widespread. The purpose of this study is to determine the parameter estimation on mathematical models of HIV transmission and AIDS using cumulative data of people with HIV and AIDS each year in Indonesia. In this model, there are parameters of r ∈ [0,1) which is the effectiveness of the treatment in patients with HIV. If the value of r is close to 1, the number of people with HIV and AIDS will decline toward zero. The estimation results indicate when the value of r is close to unity, there will be a significant decline in HIV patients, whereas in AIDS patients constantly decreases towards zero.

Keywords: HIV, AIDS, parameter estimation, mathematical models

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Authors: Shrabani Ghosh

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Automatic offensive language detection in social media has become a stirring task in today's NLP. Manual Offensive language detection is tedious and laborious work where automatic methods based on machine learning are only alternatives. Previous works have done sentiment analysis over social media in different ways such as supervised, semi-supervised, and unsupervised manner. Domain adaptation in a semi-supervised way has also been explored in NLP, where the source domain and the target domain are different. In domain adaptation, the source domain usually has a large amount of labeled data, while only a limited amount of labeled data is available in the target domain. Pretrained transformers like BERT, RoBERTa models are fine-tuned to perform text classification in an unsupervised manner to perform further pre-train masked language modeling (MLM) tasks. In previous work, hate speech detection has been explored in Gab.ai, which is a free speech platform described as a platform of extremist in varying degrees in online social media. In domain adaptation process, Twitter data is used as the source domain, and Gab data is used as the target domain. The performance of domain adaptation also depends on the cross-domain similarity. Different distance measure methods such as L2 distance, cosine distance, Maximum Mean Discrepancy (MMD), Fisher Linear Discriminant (FLD), and CORAL have been used to estimate domain similarity. Certainly, in-domain distances are small, and between-domain distances are expected to be large. The previous work finding shows that pretrain masked language model (MLM) fine-tuned with a mixture of posts of source and target domain gives higher accuracy. However, in-domain performance of the hate classifier on Twitter data accuracy is 71.78%, and out-of-domain performance of the hate classifier on Gab data goes down to 56.53%. Recently self-supervised learning got a lot of attention as it is more applicable when labeled data are scarce. Few works have already been explored to apply self-supervised learning on NLP tasks such as sentiment classification. Self-supervised language representation model ALBERTA focuses on modeling inter-sentence coherence and helps downstream tasks with multi-sentence inputs. Self-supervised attention learning approach shows better performance as it exploits extracted context word in the training process. In this work, a self-supervised attention mechanism has been proposed to detect hate speech on Gab.ai. This framework initially classifies the Gab dataset in an attention-based self-supervised manner. On the next step, a semi-supervised classifier trained on the combination of labeled data from the first step and unlabeled data. The performance of the proposed framework will be compared with the results described earlier and also with optimized outcomes obtained from different optimization techniques.

Keywords: attention learning, language model, offensive language detection, self-supervised learning

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Authors: Ambika Roy Bardhan

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Kolkata, the City of Joy, is a greying metropolis not only in respect of its concrete jungle but also because of the largest population of 60-plus residents that it shelters among all other cities in India. Declining birth and death rates and a negative growth of population indicate that the city has reached the last stage of demographic transition. Thus, the obvious consequence has been the ageing of its population. With this background, the present paper attempts to study the demographic and socio-economic status of the elderly population in Kolkata. Analysis and findings have been based on secondary data obtained from Census of India of various years, Sample Registration System Reports and reports by HelpAge India. Findings show that the elderly population is increasing continuously. With respect to gender, the male elderly outnumbers the female elderly population. The percentage of households having one elderly member is more in the city due to the emergence of the nuclear families and erosion of joint family system. With respect to socio-economic status, those elderly who are the heads of the family are lower in percentages than those in the other age groups. Also, male elderly as head of the family are greater in percentage than female elderly. Elderly in the category of currently married records the highest percentage followed by widowed, never married and lastly, separated or divorced. Male elderly outnumber the female elderly as currently married, while female elderly outnumbers the male elderly in the category of widowed. In terms of living status, the percentage of elderly who are living alone is highest in Kolkata and the reason for staying alone as no support from children also happens to be highest in this city. The literacy rate and higher level of education is higher among the male than female elderly. Higher percentages of female elderly have been found to be with disability. Disability in movement and multiple disabilities have been found to be more common among the elderly population in Kolkata. Percentages of male literate pensioners are highest than other categories. Also, in terms of levels of education male elderly who are graduate and above other than technical degree are the highest receivers of pension. Also, in terms of working status, elderly as non-workers are higher in percentages with the population of elderly females outnumbering the males. The old age dependency ratio in the city is increasing continuously and the ratio is higher among females than male. Thus, it can be stated that Kolkata is witnessing continuous and rapid ageing of its population. Increasing dependency ratio is likely to create pressure on the working population, available civic, social and health amenities. This requires intervention in the form of planning, formulation and implementation of laws, policies, programs and measures to safeguard and improve the conditions of the elderly in Kolkata.

Keywords: demographic, elderly, population, socio-economic

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Authors: Sagar Hedaoo, Fazle Baki, Ahmed Azab

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In supply chain management, network design for scalable manufacturing facilities is an emerging field of research. Facility location allocation assigns facilities to customers to optimize the overall cost of the supply chain. To further optimize the costs, capacities of these facilities can be changed in accordance with customer demands. A mathematical model is formulated to fully express the problem at hand and to solve small-to-mid range instances. A dedicated constraint has been developed to restrict emissions in line with the Kyoto protocol. This problem is NP-Hard; hence, a simulated annealing metaheuristic has been developed to solve larger instances. A case study on the USA-Canada cross border crossing is used.

Keywords: emission, mixed integer linear programming, metaheuristic, simulated annealing

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Authors: Ning Chang, Zelong Yuan, Yunpeng Wang, Jianchun Wang

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Large eddy simulation (LES) has been extensively used in the investigation of turbulence. LES calculates the grid-resolved large-scale motions and leaves small scales modeled by sublfilterscale (SFS) models. Among the existing SFS models, the deconvolution model has been used successfully in the LES of the engineering flows and geophysical flows. Despite the wide application of deconvolution models, the effects of subfilter scale dynamics and filter anisotropy on the accuracy of SFS modeling have not been investigated in depth. The results of LES are highly sensitive to the selection of filters and the anisotropy of the grid, which has been overlooked in previous research. In the current study, two critical aspects of LES are investigated. Firstly, we analyze the influence of sub-filter scale (SFS) dynamics on the accuracy of direct deconvolution models (DDM) at varying filter-to-grid ratios (FGR) in isotropic turbulence. An array of invertible filters are employed, encompassing Gaussian, Helmholtz I and II, Butterworth, Chebyshev I and II, Cauchy, Pao, and rapidly decaying filters. The significance of FGR becomes evident, as it acts as a pivotal factor in error control for precise SFS stress prediction. When FGR is set to 1, the DDM models cannot accurately reconstruct the SFS stress due to the insufficient resolution of SFS dynamics. Notably, prediction capabilities are enhanced at an FGR of 2, resulting in accurate SFS stress reconstruction, except for cases involving Helmholtz I and II filters. A remarkable precision close to 100% is achieved at an FGR of 4 for all DDM models. Additionally, the further exploration extends to the filter anisotropy to address its impact on the SFS dynamics and LES accuracy. By employing dynamic Smagorinsky model (DSM), dynamic mixed model (DMM), and direct deconvolution model (DDM) with the anisotropic filter, aspect ratios (AR) ranging from 1 to 16 in LES filters are evaluated. The findings highlight the DDM's proficiency in accurately predicting SFS stresses under highly anisotropic filtering conditions. High correlation coefficients exceeding 90% are observed in the a priori study for the DDM's reconstructed SFS stresses, surpassing those of the DSM and DMM models. However, these correlations tend to decrease as lter anisotropy increases. In the a posteriori studies, the DDM model consistently outperforms the DSM and DMM models across various turbulence statistics, encompassing velocity spectra, probability density functions related to vorticity, SFS energy flux, velocity increments, strain-rate tensors, and SFS stress. It is observed that as filter anisotropy intensify, the results of DSM and DMM become worse, while the DDM continues to deliver satisfactory results across all filter-anisotropy scenarios. The findings emphasize the DDM framework's potential as a valuable tool for advancing the development of sophisticated SFS models for LES of turbulence.

Keywords: deconvolution model, large eddy simulation, subfilter scale modeling, turbulence

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Authors: George Hadjinicola, Andreas Soteriou

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This paper examines the relationship between the number of price promotions that a firm should conduct per year and the level of safety stocks that the firm should maintain. Price promotions result in temporary sales increases, which affect the operations function through (1) an increase in the quantities demanded and (2) an increase in safety stocks required to maintain the desired service level. We propose a modeling framework where both price promotions and improved service levels, operationalized through higher safety stocks, can affect sales. We treat the annual number of promotions as a decision variable. We identify market conditions where the operations function, through improved safety stocks, can complement price promotions or even play the leading role in sales increases.

Keywords: price promotions, safety stocks, marketing/operations interface, mathematical model

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Authors: B. Selma, S. Chouraqui

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The pancreas is an elongated organ that extends across the abdomen, below the stomach. In addition, it secretes certain enzymes that aid in food digestion. The pancreas also manufactures hormones responsible for regulating blood glucose levels. In the present paper, we propose a mathematical model to study the homeostasis of glucose and insulin in healthy human, and a simulation of this model, which depicts the physiological events after a meal, will be represented in ordinary humans. The aim of this paper is to design an algorithm which regulates the level of glucose in the blood. The algorithm applied the concept of expert system for performing an algorithm control in the form of an "active" used to prescribe the rate of insulin infusion. By decomposing the system into subsystems, we have developed parametric models of each subsystem by using a forcing function strategy. The results showed a performance of the control system.

Keywords: modeling, algorithm, regulation, glucose-insulin, blood, control system

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Authors: M. Aouimeur

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The environmental risks of a dam and particularly the security in the Valley downstream of it,, is a very complex problem. Integrated management and risk-sharing become more and more indispensable. The definition of "vulnerability “concept can provide assistance to controlling the efficiency of protective measures and the characterization of each valley relatively to the floods's risk. Security can be enhanced through the integrated land management. The social sciences may be associated to the operational systems of civil protection, in particular warning networks. The passage of extreme floods in the site of the dam causes the rupture of this structure and important damages downstream the dam. The river bed could be damaged by erosion if it is not well protected. Also, we may encounter some scouring and flooding problems in the downstream area of the dam. Therefore, the protection of the dam is crucial. It must have an energy dissipator in a specific place. The basin of dissipation plays a very important role for the security of the dam and the protection of the environment against floods downstream the dam. It allows to dissipate the potential energy created by the dam with the passage of the extreme flood on the weir and regularize in a natural manner and with more security the discharge or elevation of the water plan on the crest of the weir, also it permits to reduce the speed of the flow downstream the dam, in order to obtain an identical speed to the river bed. The problem of the dimensioning of a classic dissipation basin is in the determination of the necessary parameters for the dimensioning of this structure. This communication presents a simple graphical method, that is fast and complete, and a methodology which determines the main features of the hydraulic jump, necessary parameters for sizing the classic dissipation basin. This graphical method takes into account the constraints imposed by the reality of the terrain or the practice such as the one related to the topography of the site, the preservation of the environment equilibrium and the technical and economic side.This methodology is to impose the loss of head DH dissipated by the hydraulic jump as a hypothesis (free design) to determine all the others parameters of classical dissipation basin. We can impose the loss of head DH dissipated by the hydraulic jump that is equal to a selected value or to a certain percentage of the upstream total head created by the dam. With the parameter DH+ =(DH/k),(k: critical depth),the elaborate graphical representation allows to find the other parameters, the multiplication of these parameters by k gives the main characteristics of the hydraulic jump, necessary parameters for the dimensioning of classic dissipation basin.This solution is often preferred for sizing the dissipation basins of small concrete dams. The results verification and their comparison to practical data, confirm the validity and reliability of the elaborate graphical method.

Keywords: dimensioning, energy dissipation basin, hydraulic jump, protection of the environment

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Authors: Duhania O. Mahara, Santi W. Purnami, Aulia N. Fitria, Merissa N. Z. Wirontono, Revina Musfiroh, Shofi Andari, Sagiran Sagiran, Estiana Khoirunnisa, Wahyudi Widada

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For assessing interventions in numerous disease areas, the use of multiple time-to-event outcomes is common. An individual might experience two different events called bivariate time-to-event data, the events may be correlated because it come from the same subject and also influenced by individual characteristics. The bivariate time-to-event case can be applied by copula-based bivariate Cox survival model, using the Clayton and Frank copulas to analyze the dependence structure of each event and also the covariates effect. By applying this method to modeling the recurrent event infection of hemodialysis insertion on chronic kidney disease (CKD) patients, from the AIC and BIC values we find that the Clayton copula model was the best model with Kendall’s Tau is (τ=0,02).

Keywords: bivariate cox, bivariate event, copula function, survival copula

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Authors: Soma Sarkar

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A number of authors have recently argued that there are strong links between ecosystem services and sustainable development, particularly development efforts that aim to reduce rural poverty. We see two distinct routes by which the science of ecosystem services can contribute to both nature conservation and sustainable development. First, a thorough accounting of ecosystem services and a better understanding of how and at what rates ecosystems produce these services can be used to motivate payment for nature conservation. At least part of the generated funds can be used to compensate people who suffer lost economic opportunities to protect these services. For example, if rural poor are asked to take actions that reduce farm productivity to protect and regulate water supply, those farmers could be compensated for the reduced productivity they experience. When the benefits of natural ecosystems are explicitly quantified, those benefits are more valued both by the people who directly interact with the ecosystems and the governmental and other agencies that would have to pay for substitute sources of these services if these ecosystems should become impaired. Appreciating the value of ecosystem services can motivate increased conservation investment to prevent having to pay for substitutes later. This approach could be characterized as a ‘‘government investment’’ approach because the payments will generally come from beneficiaries outside of the local area, and a governmental or other agency is typically responsible for collecting and redistributing the funds. Second, a focus on the conservation of ecosystem services could improve the success of projects that attempt to both conserve nature and improve the welfare of the rural poor by fostering markets for the goods and services that local people produce or extract from ecosystems. These projects could be characterized as more ‘‘community based’’ because the goal is to foster the more organic, or grassroots, development of cottage industries, such as ecotourism, or the production of non-timber forest products, that are enhanced by better protection of local ecosystems. Using this framework, we discuss the factors that may have contributed to failure or success for several projects in the district of Purulia, one of the most backward districts of India and inhabited by indigenous group of people. A large majority of people in this district are dependent on environment based incomes for their sustenance. The erosion of natural resource base owing to poor governance in the district has led to the reductions in the household incomes of these people. The scale of our analysis is local or project level. The plight of poor has little to do with the production functions of ecosystem services. But for rural poor, at the local level, the status of ecosystem services can make a big difference in their daily lives.

Keywords: ecosystem services, governance, rural poor, community based natural resource management

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Authors: Abdelazim Makki Ibrahim, Esamaldeen Ali

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This study aims at analysing the load settlement behavior and predict the bearing capacity of piled raft foundation a series of finite element models with different foundation configurations and stiffness were established. Numerical modeling is used to study the behavior of the piled raft foundation due to the complexity of piles, raft, and soil interaction and also due to the lack of reliable analytical method that can predict the behavior of the piled raft foundation system. Simple analytical models are developed to predict the average settlement and the load sharing between the piles and the raft in piled raft foundation system. A simple example to demonstrate the applications of these charts is included.

Keywords: finite element, pile-raft foundation, method, PLAXIS software, settlement

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Authors: Chahrazed Bendenia, Souhila Bendenia, Samia Moulebhar, Hanaa Merad-Dib, Sarra Merabet, Sid Ahmed Khantar, Baghdad Hadri

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In recent years, organic solar cells (OSCs) have become the fundamental concern of researchers thanks to their advantages in terms of flexibility, manufacturing processes and low cost. The performance of these devices is influenced by various factors, such as the layers introduced in the stacking of the solar cell realized. In our work, the modeling of a reverse OSC under AM1.5G illumination will be determined. The photo-active polymer/fullerene layer will be analyzed from the polymer variation of this layer using the SCAPS simulator to extract the J-V characteristics: open circuit voltage (Voc), short circuit current (Jsc), filling factor (FF) and power conversion efficiency (η). The results obtained indicated that the materials used have a significant impact on improving the photovoltaic parameters of the devices studied.

Keywords: solar, polymer, simulator, characteristics

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Authors: Ioana Neamtu

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This paper investigates the potential for demand-side management for the system price in the Nordic electricity market and the price effects of introducing wind-power into the system. The model proposed accounts for the micro-structure of the Nordic electricity market by modeling each hour individually, while still accounting for the relationship between the hours within a day. This flexibility allows us to explore the differences between peak and shoulder demand hours. Preliminary results show potential for demand response management, as indicated by the price elasticity of demand as well as a small but statistically significant decrease in price, given by the wind power penetration. Moreover, our study shows that these effects are stronger during day-time and peak hours,compared to night-time and shoulder hours.

Keywords: structural model, GMM estimation, system of equations, electricity market

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Authors: Mahesh Chudasama, Harit Raval

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Conical sections and shells of metal plates manufactured by 3-roller conical bending process are widely used in the industries. The process is completed by first bending the metal plates statically and then dynamic roller bending sequentially. It is required to have an analytical model to get maximum bending force, for optimum design of the machine, for static bending stage. Analytical models assuming various stress conditions are considered and these analytical models are compared considering various parameters and reported in this paper. It is concluded from the study that for higher bottom roller inclination, the shear stress affects greatly to the static bending force whereas for lower bottom roller inclination it can be neglected.

Keywords: roller-bending, static-bending, stress-conditions, analytical-modeling

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Authors: Asish O. Mathew, Lewlyn L. R. Rodrigues

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The organizations in the knowledge economy era have recognized the importance of building knowledge assets for sustainable growth and development. In comparison to other industries, Information Technology (IT) enterprises, holds an edge in developing an effective Knowledge Management (KM) program, thanks to their in-house technological abilities. This paper tries to study the various knowledge-based incentive programs and its effect on Knowledge Sharing and Learning in the context of the Indian IT sector. A conceptual model is developed linking KM incentives, knowledge sharing, and learning. A questionnaire study is conducted to collect primary data from the knowledge workers of the IT organizations located in India. The data was analysed using Structural Equation Modeling using Partial Least Square method. The results show a strong influence of knowledge management incentives on knowledge sharing and an indirect influence on learning.

Keywords: knowledge management, knowledge management incentives, knowledge sharing, learning

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Authors: Ghita Benayad

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Asset allocation, which affects the long-term profitability of portfolios by distributing assets to fulfill a range of investment objectives, is the cornerstone of investment management in the dynamic and complicated world of financial markets. This paper offers a technique for optimizing strategic asset allocation with the goal of improving portfolio performance by addressing the inherent complexity and uncertainty of the market through the use of Principal Component Analysis (PCA) in a multi-objective modeling framework. The study's first section starts with a critical evaluation of conventional asset allocation techniques, highlighting how poorly they are able to capture the intricate relationships between assets and the volatile nature of the market. In order to overcome these challenges, the project suggests a PCA-driven methodology that isolates important characteristics influencing asset returns by decreasing the dimensionality of the investment universe. This decrease provides a stronger basis for asset allocation decisions by facilitating a clearer understanding of market structures and behaviors. Using a multi-objective optimization model, the project builds on this foundation by taking into account a number of performance metrics at once, including risk minimization, return maximization, and the accomplishment of predetermined investment goals like regulatory compliance or sustainability standards. This model provides a more comprehensive understanding of investor preferences and portfolio performance in comparison to conventional single-objective optimization techniques. While applying the PCA-driven multi-objective optimization model to historical market data, aiming to construct portfolios better under different market situations. As compared to portfolios produced from conventional asset allocation methodologies, the results show that portfolios optimized using the proposed method display improved risk-adjusted returns, more resilience to market downturns, and better alignment with specified investment objectives. The study also looks at the implications of this PCA technique for portfolio management, including the prospect that it might give investors a more advanced framework for navigating financial markets. The findings suggest that by combining PCA with multi-objective optimization, investors may obtain a more strategic and informed asset allocation that is responsive to both market conditions and individual investment preferences. In conclusion, this capstone project improves the field of financial engineering by creating a sophisticated asset allocation optimization model that integrates PCA with multi-objective optimization. In addition to raising concerns about the condition of asset allocation today, the proposed method of portfolio management opens up new avenues for research and application in the area of investment techniques.

Keywords: asset allocation, portfolio optimization, principle component analysis, multi-objective modelling, financial market

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Authors: Ikechukwu Ndu

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This study examines the econometric modeling of the relation between discretionary accrual earnings management, International Financial Reporting Standards (IFRS), and certain corporate governance factors with regard to listed Nigerian non-financial firms. Although discretionary accrual earnings management is a well-known and global problem that has an adverse impact on users of the financial statements, its relationship with IFRS and corporate governance is neither adequately researched nor properly systematically investigated in Nigeria. The dearth of research in the relation between discretionary accrual earnings management, IFRS and corporate governance in Nigeria has made it difficult for academics, practitioners, government setting bodies, regulators and international bodies to achieve a clearer understanding of how discretionary accrual earnings management relates to IFRS and certain corporate governance characteristics. This is the first study to the author’s best knowledge to date that makes interesting research contributions that significantly add to the literature of discretionary accrual earnings management and its relation with corporate governance and IFRS pertaining to the Nigerian context. A comprehensive review is undertaken of the literature of discretionary total accrual earnings management, IFRS, and certain corporate governance characteristics as well as the data, models, methodologies, and different estimators used in the study. Secondary financial statement, IFRS, and corporate governance data are sourced from Bloomberg database and published financial statements of Nigerian non-financial firms for the period 2004 to 2016. The methodology uses both the total and working capital accrual basis. This study has a number of interesting preliminary findings. First, there is a negative relationship between the level of discretionary accrual earnings management and the adoption of IFRS. However, this relationship does not appear to be statistically significant. Second, there is a significant negative relationship between the size of the board of directors and discretionary accrual earnings management. Third, CEO Separation of roles does not constrain earnings management, indicating the need to preserve relationships, personal connections, and maintain bonded friendships between the CEO, Chairman, and executive directors. Fourth, there is a significant negative relationship between discretionary accrual earnings management and the use of a Big Four firm as an auditor. Fifth, including shareholders in the audit committee, leads to a reduction in discretionary accrual earnings management. Sixth, the debt and return on assets (ROA) variables are significant and positively related to discretionary accrual earnings management. Finally, the company size variable indicated by the log of assets is surprisingly not found to be statistically significant and indicates that all Nigerian companies irrespective of size engage in discretionary accrual management. In conclusion, this study provides key insights that enable a better understanding of the relationship between discretionary accrual earnings management, IFRS, and corporate governance in the Nigerian context. It is expected that the results of this study will be of interest to academics, practitioners, regulators, governments, international bodies and other parties involved in policy setting and economic development in areas of financial reporting, securities regulation, accounting harmonization, and corporate governance.

Keywords: discretionary accrual earnings management, earnings manipulation, IFRS, corporate governance

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Authors: Luis Javier Serrano Tamayo

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This research on technology makes a first approach to the selection of an amphibious landing ship with strategic capabilities, through the implementation of a multi-criteria model using Analytical Hierarchical Process (AHP), in which a significant group of alternatives of latest technology has been considered. The variables were grouped at different levels to match design and performance characteristics, which affect the lifecycle as well as the acquisition, maintenance and operational costs. The model yielded an overall measure of effectiveness and an overall measure of cost of each kind of ship that was compared each other inside the model and showed in a Pareto chart. The modeling was developed using the Expert Choice software, based on AHP method.

Keywords: analytic hierarchy process, multi-criteria decision-making, Pareto analysis, Colombian Marine Corps, projection operations, expert choice, amphibious landing ship

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Authors: Sherine Farouk, Fauzia Jabeen

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The purpose of this study is to examine the role played by ethical climate and CSR on organizational performance in public sector organizations. In particular, the research will shed light on the link between formalized ethical procedures and employee responses including corporate social responsibility, and organizational performance among public sector employees. Data was collected from 425 employees working in public sector organizations in Abu Dhabi, the capital of United Arab Emirates. Structural Equation Modeling will be used to test the proposed hypotheses. The paper contributes to the literature by being one of the first to study CSR and ethical climate within a Middle Eastern context, and will offer important implications for theory and practice.

Keywords: corporate social responsibility, ethical climate, organizational performance, United Arab Emirates

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Authors: Barenten Suciu

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In this work, by replacing the traditional solid spokes with colloidal spokes, a vehicle wheel with a built-in suspension structure is proposed. Following the background and description of the wheel system, firstly, a vibration model of the wheel equipped with colloidal spokes is proposed, and based on such model the equivalent damping coefficients and spring constants are identified. Then, a modified model of a quarter-vehicle moving on a rough pavement is proposed in order to estimate the transmissibility of vibration from the road roughness to vehicle body. In the end, the optimal design of the colloidal spokes and the optimum number of colloidal spokes are decided in order to minimize the transmissibility of vibration, i.e., to maximize the ride comfort of the vehicle.

Keywords: built-in suspension, colloidal spoke, intrinsic spring, vibration analysis, wheel

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Authors: Boudjedra Abderrahim, Toumi Salah, Boutalbi Mostefa, Frihi Mohammed

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Nowadays, using the advancement of technology in semiconductor device fabrication, many transistors can be integrated to a single chip (VLSI). Although the growth chip density potentially eases systems-on-chip (SoCs) integrating thousands of processing element (PE) such as memory, processor, interfaces cores, system complexity, high-performance interconnect and scalable on-chip communication architecture become most challenges for many digital and embedded system designers. Networks-on-chip (NoCs) becomes a new paradigm that makes possible integrating heterogeneous devices and allows many communication constraints and performances. In this paper, we are interested for good performance and low area for implementation and a behavioral modeling of network on chip mesh topology design using VHDL hardware description language with performance evaluation and FPGA implementation results.

Keywords: design, implementation, communication system, network on chip, VHDL

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Authors: Aouiche Abdelaziz, Soudani Mouhamed Salah, Aouiche El Moundhe

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The present paper addresses the utilization of Artificial Neural Networks (ANNs) and Fuzzy Inference Systems (FISs) for the identification and control of dynamical systems with some degree of uncertainty. Because ANNs and FISs have an inherent ability to approximate functions and to adapt to changes in input and parameters, they can be used to control systems too complex for linear controllers. In this work, we show how ANNs and FISs can be put in order to form nets that can learn from external data. In sequence, it is presented structures of inputs that can be used along with ANNs and FISs to model non-linear systems. Four systems were used to test the identification and control of the structures proposed. The results show the ANNs and FISs (Back Propagation Algorithm) used were efficient in modeling and controlling the non-linear plants.

Keywords: non-linear systems, fuzzy set Models, neural network, control law

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Authors: Jollen Dai, Truman You, Xinyun Du, Katrina Liu

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Transportation is one of the leading sources of greenhouse gas emissions (GHG). Thus, to meet the Paris Agreement 2015, all countries must adopt a different and more sustainable transportation system. From bikes to Maglev, the world is slowly shifting to sustainable transportation. To develop a utility public transit system, a sustainable web of buses must be implemented. As of now, only a handful of cities have adopted a detailed plan to implement a full fleet of e-buses by the 2030s, with Shenzhen in the lead. Every change requires a detailed plan and a focused analysis of the impacts of the change. In this report, the economic implications and financial implications have been taken into consideration to develop a well-rounded 10-year plan for New York City. We also apply the same financial model to the other cities, LA and Chicago. We picked NYC, Chicago, and LA to conduct the comparative NPB analysis since they are all big metropolitan cities and have complex transportation systems. All three cities have started an action plan to achieve a full fleet of e-bus in the decades. Plus, their energy carbon footprint and their energy price are very different, which are the key factors to the benefits of electric buses. Using TCO (Total Cost Ownership) financial analysis, we developed a model to calculate NPB (Net Present Benefit) /and compare EBS (electric buses) to DBS (diesel buses). We have considered all essential aspects in our model: initial investment, including the cost of a bus, charger, and installation, government fund (federal, state, local), labor cost, energy (electricity or diesel) cost, maintenance cost, insurance cost, health and environment benefit, and V2G (vehicle to grid) benefit. We see about $1,400,000 in benefits for a 12-year lifetime of an EBS compared to DBS provided the government fund to offset 50% of EBS purchase cost. With the government subsidy, an EBS starts to make positive cash flow in 5th year and can pay back its investment in 5 years. Please remember that in our model, we consider environmental and health benefits, and every year, $50,000 is counted as health benefits per bus. Besides health benefits, the significant benefits come from the energy cost savings and maintenance savings, which are about $600,000 and $200,000 in 12-year life cycle. Using linear regression, given certain budget limitations, we then designed an optimal three-phase process to replace all NYC electric buses in 10 years, i.e., by 2033. The linear regression process is to minimize the total cost over the years and have the lowest environmental cost. The overall benefits to replace all DBS with EBS for NYC is over $2.1 billion by the year of 2033. For LA, and Chicago, the benefits for electrification of the current bus fleet are $1.04 billion and $634 million by 2033. All NPB analyses and the algorithm to optimize the electrification phase process are implemented in Python code and can be shared.

Keywords: financial modeling, total cost ownership, net present benefits, electric bus, diesel bus, NYC, LA, Chicago

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Authors: Marwa Djebbi, Hakim Gabtni

Abstract:

Gravity is a continuously advancing method that has become a mature technology for geological studies. Increasingly, it has been used to complement and constrain traditional seismic data and even used as the only tool to get information of the sub-surface. In fact, in some regions the seismic data, if available, are of poor quality and hard to be interpreted. Such is the case for the current study area. The Nefza zone is part of the Tellian fold and thrust belt domain in the north west of Tunisia. It is essentially made of a pile of allochthonous units resulting from a major Neogene tectonic event. Its tectonic and stratigraphic developments have always been subject of controversies. Considering the geological and hydrogeological importance of this area, a detailed interdisciplinary study has been conducted integrating geology, seismic and gravity techniques. The interpretation of Gravity data allowed the delimitation of the dune reservoir and the identification of the regional lineaments contouring the area. It revealed the presence of three gravity lows that correspond to the dune of Zouara and Ouchtata separated along with a positive gravity axis espousing the Ain Allega_Aroub Er Roumane axe. The Bouguer gravity map illustrated the compartmentalization of the Zouara dune into two depressions separated by a NW-SE anomaly trend. This constitution was confirmed by the vertical derivative map which showed the individualization of two depressions with slightly different anomaly values. The horizontal gravity gradient magnitude was performed in order to determine the different geological features present in the studied area. The latest indicated the presence of NE-SW parallel folds according to the major Atlasic direction. Also, NW-SE and EW trends were identified. The maxima tracing confirmed this direction by the presence of NE-SW faults, mainly the Ghardimaou_Cap Serrat accident. The quality of the available seismic sections and the absence of borehole data in the region, except few hydraulic wells that been drilled and showing the heterogeneity of the substratum of the dune, required the process of gravity modeling of this challenging area that necessitates to be modeled for the geometrical characterization of the dune reservoir and determine the different stratigraphic series underneath these deposits. For more detailed and accurate results, the scale of study will be reduced in coming research. A more concise method will be elaborated; the 4D microgravity survey. This approach is considered as an expansion of gravity method and its fourth dimension is time. It will allow a continuous and repeated monitoring of fluid movement in the subsurface according to the micro gal (μgall) scale. The gravity effect is a result of a monthly variation of the dynamic groundwater level which correlates with rainfall during different periods.

Keywords: 3D gravity modeling, dune reservoir, heterogeneous substratum, seismic interpretation

Procedia PDF Downloads 303

Authors: Zuyong Chen, Jianghao Wu, Yanlai Zhang

Abstract:

Flapping-wing micro aerial vehicle (FMAV) is a new type of aircraft by mimicking the flying behavior to that of small birds or insects. Comparing to the traditional fixed wing or rotor-type aircraft, FMAV only needs to control the motion of flapping wings, by changing the size and direction of lift to control the flight attitude. Therefore, its transmission system should be designed very compact. Lightweight design can effectively extend its endurance time, while engineering experience alone is difficult to simultaneously meet the requirements of FMAV for structural strength and quality. Current researches still lack the guidance of considering nonlinear factors of 3D printing material when carrying out topology optimization, especially for the tiny FMAV transmission system. The coupling of non-linear material properties and non-linear contact behaviors of FMAV transmission system is a great challenge to the reliability of the topology optimization result. In this paper, topology optimization design based on FEA solver package Altair Optistruct for the transmission system of FMAV manufactured by 3D Printing was carried out. Firstly, the isotropic constitutive behavior of the Ultraviolet (UV) Cureable Resin used to fabricate the structure of FMAV was evaluated and confirmed through tensile test. Secondly, a numerical computation model describing the mechanical behavior of FMAV transmission structure was established and verified by experiments. Then topology optimization modeling method considering non-linear factors were presented, and optimization results were verified by dynamic simulation and experiments. Finally, detail discussions of different load status and constraints were carried out to explore the leading factors affecting the optimization results. The contributions drawn from this article helpful for guiding the lightweight design of FMAV are summarizing as follow; first, a dynamic simulation modeling method used to obtain the load status is presented. Second, verification method of optimized results considering non-linear factors is introduced. Third, based on or can achieve a better weight reduction effect and improve the computational efficiency rather than taking multi-states into account. Fourth, basing on makes for improving the ability to resist bending deformation. Fifth, constraint of displacement helps to improve the structural stiffness of optimized result. Results and engineering guidance in this paper may shed lights on the structural optimization and light-weight design for future advanced FMAV.

Keywords: flapping-wing micro aerial vehicle, 3d printing, topology optimization, finite element analysis, experiment

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Authors: Janjira Triped, Wipada Sanongraj, Wipawee Khamwichit

Abstract:

The research work covered in this study includes the morphological structure and optical properties of TiO2-coated silk fibroin (SF) filters at 2.5% wt. TiO2/vol. PVA solution. SEM micrographs revealed the fibrous morphology of the TiO2-coated SF filters. An average diameter of the SF fiber was estimated to be approximately 10µm. Also, it was confirmed that TiO2 can be adhered more on SF filter surface at higher TiO2 dosages. The activity of semiconductor materials was studied by UV-VIS spectrophotometer method. The spectral data recorded shows the strong cut off at 390 nm. The calculated band-gap energy was about 3.19 eV. The photocatalytic activity of the filter was tested for gaseous formaldehyde removal in a modeling room with the total volume of 2.66 m3. The highest removal efficiency (54.72 ± 1.75%) was obtained at the initial formaldehyde concentration of about 5.00 ± 0.50ppm.

Keywords: photocatalytic oxidation process, formaldehyde (HCHO), silk fibroin (SF), titanium dioxide (TiO2)

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Authors: Vinita Choudhary

Abstract:

Solidly Acoustic Resonators (SMR) based on ZnO piezoelectric material operating at a frequency of 3.96 GHz and 6.49% coupling factor are used to characterize liquids with different viscosities. This behavior of the sensor is analyzed using Finite Element Modeling. Device architectures encapsulate bulk acoustic wave resonators with MO/SiO₂ Bragg mirror reflector and the silicon substrate. The proposed SMR is based on the mass loading effect response of the sensor to the change in the resonant frequency of the resonator that is caused by the increased density due to the absorption of liquids (water, acetone, olive oil) used in theoretical calculation. The sensitivity of sensors ranges from 0.238 MHz/mPa.s to 83.33 MHz/mPa.s, supported by the Kanazawa model. Obtained results are also compared with previous works on BAW viscosity sensors.

Keywords: solidly mounted resonator, bragg mirror, kanazawa model, finite element model

Procedia PDF Downloads 83