Search results for: wind turbine performance optimization

Authors: Ding Liangxiao

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The technological advancements in Micro-Electro-Mechanical Systems (MEMS) have significantly contributed to the development of new, flexible capacitive pressure sensors,which are pivotal in transforming wearable and medical device technologies. This study employs the sophisticated simulation tools available in COMSOL Multiphysics® to develop and analyze a MEMS-based sensor with a tri-layered design. This sensor comprises top and bottom electrodes made from gold (Au), noted for their excellent conductivity, a middle dielectric layer made from a composite of Silver Nanowires (AgNWs) embedded in Thermoplastic Polyurethane (TPU), and a flexible, durable substrate of Polydimethylsiloxane (PDMS). This research was directed towards understanding how changes in the physical characteristics of the AgNWs/TPU dielectric layer—specifically, its thickness and surface area—impact the sensor's operational efficacy. We assessed several key electrical properties: capacitance, electric potential, and membrane displacement under varied pressure conditions. These investigations are crucial for enhancing the sensor's sensitivity and ensuring its adaptability across diverse applications, including health monitoring systems and dynamic user interface technologies. To ensure the reliability of our simulations, we applied the Effective Medium Theory to calculate the dielectric constant of the AgNWs/TPU composite accurately. This approach is essential for predicting how the composite material will perform under different environmental and operational stresses, thus facilitating the optimization of the sensor design for enhanced performance and longevity. Moreover, we explored the potential benefits of innovative three-dimensional structures for the dielectric layer compared to traditional flat designs. Our hypothesis was that 3D configurations might improve the stress distribution and optimize the electrical field interactions within the sensor, thereby boosting its sensitivity and accuracy. Our simulation protocol includes comprehensive performance testing under simulated environmental conditions, such as temperature fluctuations and mechanical pressures, which mirror the actual operational conditions. These tests are crucial for assessing the sensor's robustness and its ability to function reliably over extended periods, ensuring high reliability and accuracy in complex real-world environments. In our current research, although a full dynamic simulation analysis of the three-dimensional structures has not yet been conducted, preliminary explorations through three-dimensional modeling have indicated the potential for mechanical and electrical performance improvements over traditional planar designs. These initial observations emphasize the potential advantages and importance of incorporating advanced three-dimensional modeling techniques in the development of Micro-Electro-Mechanical Systems (MEMS)sensors, offering new directions for the design and functional optimization of future sensors. Overall, this study not only highlights the powerful capabilities of COMSOL Multiphysics® for modeling sophisticated electronic devices but also underscores the potential of innovative MEMS technology in advancing the development of more effective, reliable, and adaptable sensor solutions for a broad spectrum of technological applications.

Keywords: MEMS, flexible sensors, COMSOL Multiphysics, AgNWs/TPU, PDMS, 3D modeling, sensor durability

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Authors: Mohammad Hossein Bayati Chaleshtari, Hadi Khoramishad

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Minimizing the stress concentration around triangular cutout in infinite perforated plates subjected to a uniform heat flux induces thermal stresses is an important consideration in engineering design. Furthermore, understanding the effective parameters on stress concentration and proper selection of these parameters enables the designer to achieve a reliable design. In the analysis of thermal stress, the effective parameters on stress distribution around cutout include fiber angle, flux angle, bluntness and rotation angle of the cutout for orthotropic materials. This paper was tried to examine effect of these parameters on thermal stress analysis of infinite perforated plates with central triangular cutout. In order to achieve the least amount of thermal stress around a triangular cutout using a novel swarm intelligence optimization technique called dragonfly optimizer that inspired by the life method and hunting behavior of dragonfly in nature. In this study, using the two-dimensional thermoelastic theory and based on the Likhnitskiiʼ complex variable technique, the stress analysis of orthotropic infinite plate with a circular cutout under a uniform heat flux was developed to the plate containing a quasi-triangular cutout in thermal steady state condition. To achieve this goal, a conformal mapping function was used to map an infinite plate containing a quasi- triangular cutout into the outside of a unit circle. The plate is under uniform heat flux at infinity and Neumann boundary conditions and thermal-insulated condition at the edge of the cutout were considered.

Keywords: infinite perforated plate, complex variable method, thermal stress, optimization method

Procedia PDF Downloads 145

Authors: Madiha Zahid, Afifa Khanam

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The present study aims to investigate the effect of reflective teaching practices on prospective teachers’ performance. Reflective teaching practice helps teachers to plan, implement and improve their performance by rethinking about their strengths and weaknesses. An action research was conducted by the researcher. All prospective teachers of sixth semester in a women university’s teacher education program were the population of the study. From 40 students, 20 students were taken as experimental group, and the rest of 20 students were taken as control group. During the action research a cyclic process of producing a module, training teachers for the reflective practices and then observing them during their class for reflective practice was done by the researchers. The research used a set of rubrics and checklists for assessing prospective teachers’ performance during their class. Finally, the module was modified with the help of findings. It was found that the training has improved the performance of teachers as they revised and modified their teaching strategies through reflective practice. However, they were not able to train their students for reflective practice as per expectation. The study has implications for teacher training programs to include reflective practice modules as part of their course work for making them better teachers.

Keywords: reflective practices, prospective teacher, effect, performance

Procedia PDF Downloads 172

Authors: Seongryong Kang, Woonjin Kim, Sungjoo Lee

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Under the environment of fierce competition and globalized economy, international technology collaboration has gained increasing attention as a way to improve innovation efficiency. While international technology transfer helps a firm to acquire necessary technology in a short period of time, it also has a risk; embedding external technology from overseas partners may cause a transaction cost due to the regional, cultural and language barriers, which tend to offset the benefits of such transfer. Though a number of previous studies have focused on the effects of technology in-transfer on firm performance, few have conducted in the context of international technology transfer. To fill this gap, this study aims to investigate the impact of international technology in-transfer on firm performance – both innovation and financial performance, with a particular emphasis on the diversity and intensity of such transfer. To do this, we adopted technology balance payment (TBP) data of Korean firms from 2010 to 2011, where an intermediate regression analysis was used to identify the intermediate effects of absorptive capacity. The analysis results indicate that i) the diversity and intensity of international technology transfer influence innovation performance by improving R&D capability positively; and ii) the diversity has a positive impact but the intensity has a negative impact on financial performance through the intermediation of R&D intensity. The research findings are expected to provide meaningful implications for establishing global technology strategy and developing policy programs to facilitate technology transfer.

Keywords: diversity, intensity, international technology acquisition, performance, technology transfer

Procedia PDF Downloads 359

Authors: E. A. Tkachenko, E. M. Rogova, V. V. Klimov

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One of the basic issues of development management is connected with performance measurement as a prerequisite for identifying the achievement of development objectives. The aim of our research is to develop an improved model of assessing a company’s development results. The model should take into account the cyclical nature of development and the high degree of uncertainty in dealing with numerous management tasks. Our hypotheses may be formulated as follows: Hypothesis 1. The cycle of a company’s development may be studied from the standpoint of a project cycle. To do that, methods and tools of project analysis are to be used. Hypothesis 2. The problem of the uncertainty when justifying managerial decisions within the framework of a company’s development cycle can be solved through the use of the mathematical apparatus of fuzzy logic. The reasoned justification of the validity of the hypotheses made is given in the suggested article. The fuzzy logic toolkit applies to the case of technology shift within an enterprise. It is proven that some restrictions in performance measurement that are incurred to conventional methods could be eliminated by implementation of the fuzzy logic apparatus in performance measurement models.

Keywords: logic, fuzzy sets, performance measurement, project analysis

Procedia PDF Downloads 375

Authors: Milad Vahidi, Mahmod R. Sahebi, Mehrnoosh Omati, Reza Mohammadi

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Forest management organizations need information to perform their work effectively. Remote sensing is an effective method to acquire information from the Earth. Two datasets of remote sensing images were used to classify forested regions. Firstly, all of extractable features from hyperspectral and PolSAR images were extracted. The optical features were spectral indexes related to the chemical, water contents, structural indexes, effective bands and absorption features. Also, PolSAR features were the original data, target decomposition components, and SAR discriminators features. Secondly, the particle swarm optimization (PSO) and the genetic algorithms (GA) were applied to select optimization features. Furthermore, the support vector machine (SVM) classifier was used to classify the image. The results showed that the combination of PSO and SVM had higher overall accuracy than the other cases. This combination provided overall accuracy about 90.56%. The effective features were the spectral index, the bands in shortwave infrared (SWIR) and the visible ranges and certain PolSAR features.

Keywords: hyperspectral, PolSAR, feature selection, SVM

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Authors: Ana Julia C. Kfouri

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A prerequisite of any building design is to provide security to the users, taking the climate and its physical and physical-geometrical variables into account. It is also important to highlight the relevance of the right material elements, which arise between the person and the agent, and must provide improved thermal comfort conditions and low environmental impact. Furthermore, technology is constantly advancing, as well as computational simulations for projects, and they should be used to develop sustainable building and to provide higher quality of life for its users. In relation to comfort, the more satisfied the building users are, the better their intellectual performance will be. Based on that, the study of thermal comfort in educational buildings is of relative relevance, since the thermal characteristics in these environments are of vital importance to all users. Moreover, educational buildings are large constructions and when they are poorly planned and executed they have negative impacts to the surrounding environment, as well as to the user satisfaction, throughout its whole life cycle. In this line of thought, to evaluate university classroom conditions, it was accomplished a detailed case study on the thermal comfort situation at Federal University of Parana (UFPR). The main goal of the study is to perform a thermal analysis in three classrooms at UFPR, in order to address the subjective and physical variables that influence thermal comfort inside the classroom. For the assessment of the subjective components, a questionnaire was applied in order to evaluate the reference for the local thermal conditions. Regarding the physical variables, it was carried out on-site measurements, which consist of performing measurements of air temperature and air humidity, both inside and outside the building, as well as meteorological variables, such as wind speed and direction, solar radiation and rainfall, collected from a weather station. Then, a computer simulation based on results from the EnergyPlus software to reproduce air temperature and air humidity values of the three classrooms studied was conducted. The EnergyPlus outputs were analyzed and compared with the on-site measurement results to be possible to come out with a conclusion related to the local thermal conditions. The methodological approach included in the study allowed a distinct perspective in an educational building to better understand the classroom thermal performance, as well as the reason of such behavior. Finally, the study induces a reflection about the importance of thermal comfort for educational buildings and propose thermal alternatives for future projects, as well as a discussion about the significant impact of using computer simulation on engineering solutions, in order to improve the thermal performance of UFPR’s buildings.

Keywords: computer simulation, educational buildings, EnergyPlus, humidity, temperature, thermal comfort

Procedia PDF Downloads 380

Authors: Steffen Schieweck, Johannes Dregger, Sascha Kaczmarek, Michael ten Hompel

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Logistics distributors face the issue of having to provide increasing service levels while being forced to reduce costs at the same time. Same-day delivery, quick order processing and rapidly growing ranges of articles are only some of the prevailing challenges. One key aspect of the performance of an intra-logistics system is how often and in which amplitude congestions and dysfunctions affect the processing operations. By gaining knowledge of the so called ‘performance availability’ of such a system during the planning stage, oversizing and wasting can be reduced whereas planning transparency is increased. State of the art for the determination of this KPI are simulation studies. However, their structure and therefore their results may vary unforeseeably. This article proposes a concept for the establishment of ‘certified’ and hence reliable and comparable simulation models.

Keywords: intra-logistics, performance availability, simulation, warehousing

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Authors: Mapula Mothomogolo, Anria Clarke

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Ballistic grilles are adopted on military vehicles to mitigate the vulnerability of the radiator. The design of ballistic grilles needs to address conflicting requirements: shielding the surface area of the radiator from incoming projectile threats yet providing sufficient airflow through the radiator to yield adequate heat rejection. These conflicting requirements result in a unique and challenging design problem. In this paper, the airflow through a ballistic grille using a computational modelling approach is investigated. A comparative study was conducted between a standard grille and a ballistic grille of a military vehicle. The results were used as a benchmark study for optimizing the ballistic grille with pressure drop selected as the parameter for optimization. The grilles were modelled as a porous medium to account for the pressure drop in the porous region. The effects of the porous zone were accounted for in the source term of the momentum Navier Stokes equations. The source term defines the pressure drop in the porous region as a function of the velocity. A pressure drop curve approach was used to determine the Darcy coefficient and inertial resistance coefficients of the source terms. The empirically defined coefficients were used as simulation input for a more accurate pressure drop prediction in the porous region. Additionally, the ballistic grille was optimized using an adjoint solver (shape optimization module in Ansys Fluent) to reduce the pressure drop through the ballistic grille by 30%. Based on the simulation results, the optimized ballistic grille geometry needs to be experimentally tested to validate the numerical simulation data.

Keywords: ballistic grille, darcy coefficient, optimization, porous medium

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Authors: Daya Weerasinghe

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Parental expectations often differ to that of their children and the influence and involvement of parents, at home, may affect the student performance in the classroom. This paper presents results from a survey of Asian and European background secondary school mathematics students (N=128) in Melbourne, Australia. Student responses to survey questions were analysed using confirmatory factor analysis, followed by t-tests and ANOVA. The aim of the analysis was to identify similarities and differences in parental expectations in relation to ethnicity, gender, and the year level of the students. The notable findings from the analysis showed no significant difference (at 0.05 level) in parental expectations and student performance, in relation to ethnicity or gender. Conversely, there was a significant difference in both parental expectations and student performance between year 7 and year 12 students. Further, whilst there was a significant difference in parental expectations between year 7 and year 11 students, the students’ performances were not significantly different. The results suggest further research may be needed to understand the parental expectations and student performance between the lower and upper secondary school mathematics students.

Keywords: ethnic background, gender, parental expectations, student performance, year level

Procedia PDF Downloads 312

Authors: Chenhao Zhu

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Quantitative mapping is playing a growing role in guiding urban planning, such as using a heat map created by CFX, CFD2000, or Envi-met, to adjust the master plan. However, there is no effective quantitative link between the mappings and planning formation. So, in many cases, the decision-making is still based on the planner's subjective interpretation and understanding of these mappings, which limits the improvement of scientific and accuracy brought by the quantitative mapping. Therefore, in this paper, an effort has been made to give a methodology of building a parametric link between the mapping and planning formation. A parametric planning process based on radiant mapping has been proposed for creating an urban green system. In the first step, a script is written in Grasshopper to build a road network and form the block, while the Ladybug Plug-in is used to conduct a radiant analysis in the form of mapping. Then, the research creatively transforms the radiant mapping from a polygon into a data point matrix, because polygon is hard to engage in the design formation. Next, another script is created to select the main green spaces from the road network based on the criteria of radiant intensity and connect the green spaces' central points to generate a green corridor. After that, a control parameter is introduced to adjust the corridor's form based on the radiant intensity. Finally, a green system containing greenspace and green corridor is generated under the quantitative control of the data matrix. The designer only needs to modify the control parameter according to the relevant research results and actual conditions to realize the optimization of the green system. This method can also be applied to much other mapping-based analysis, such as wind environment analysis, thermal environment analysis, and even environmental sensitivity analysis. The parameterized link between the mapping and planning will bring about a more accurate, objective, and scientific planning.

Keywords: parametric link, mapping, urban green system, radiant intensity, planning strategy, grasshopper

Procedia PDF Downloads 137

Authors: Mahmoud Lot

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In this article, we will discuss the solution of elliptic optimal control problem. First, by using the nite element method, we obtain the discrete form of the problem. The obtained discrete problem is actually a large scale constrained optimization problem. Solving this optimization problem with traditional methods is difficult and requires a lot of CPU time and memory. But split Bergman method converts the constrained problem to an unconstrained, and hence it saves time and memory requirement. Then we use the split Bregman method for solving this problem, and examples show the speed and accuracy of split Bregman methods for solving these types of problems. We also use the SQP method for solving the examples and compare with the split Bregman method.

Keywords: Split Bregman Method, optimal control with elliptic partial differential equation constraint, finite element method

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Authors: Sh. Heidari, A. J. Andrews, A. Oberoi

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Electrochemical storage of hydrogen in activated carbon electrodes as part of a reversible fuel cell offers a potentially attractive option for storing surplus electrical energy from inherently variable solar and wind energy resources. Such a system – which we have called a proton flow battery – promises to have a roundtrip energy efficiency comparable to lithium ion batteries, while having higher gravimetric and volumetric energy densities. In this paper, a theoretical model is presented of the process of H+ ion (proton) conduction through an acid electrolyte into a highly porous activated carbon electrode where it is neutralised and absorbed on the inner surfaces of pores. A Butler-Volmer type equation relates the rate of adsorption to the potential difference between the activated carbon surface and the electrolyte. This model for the hydrogen storage electrode is then incorporated into a more general computer model based on MATLAB software of the entire electrochemical cell including the oxygen electrode. Hence a theoretical voltage-current curve is generated for given input parameters for a particular activated carbon electrode. It is shown that theoretical VI curves produced by the model can be fitted accurately to experimental data from an actual electrochemical cell with the same characteristics. By obtaining the best-fit values of input parameters, such as the exchange current density and charge transfer coefficient for the hydrogen adsorption reaction, an improved understanding of the adsorption reaction is obtained. This new model will assist in designing improved proton flow batteries for storing solar and wind energy.

Keywords: electrochemical hydrogen storage, proton flow battery, butler-volmer equation, activated carbon

Procedia PDF Downloads 496

Authors: Bassem Boshra Thabet, Mohammed Ibrahim Elsabagh, Mohammad Adly Talaat

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The number of cellular mobile phone users has increased enormously worldwide over the last two decades. Consequently, the monitoring of the performance of the Mobile Network Operators (MNOs) in terms of network coverage and broadband signal strength has become vital for both of the MNOs and regulators. This monitoring helps telecommunications operators and regulators keeping the market playing fair and most beneficial for users. However, the adopted methodologies to facilitate this continuous monitoring process are still problematic regarding cost, effort, and reliability. This paper introduces My Operator Coverage (MOC) system that is using Internet of Things (IoT) concepts and tools to monitor the MNOs performance using a crowd-sourced real-time methodology. MOC produces robust and reliable geographical maps for the user-perceived quality of the MNOs performance. MOC is also meant to enrich the telecommunications regulators with concrete, and up-to-date information that allows for adequate mobile market management strategies as well as appropriate decision making.

Keywords: mobile performance monitoring, crowd-sourced applications, mobile broadband performance, cellular networks monitoring

Procedia PDF Downloads 393

Authors: Pasala Gopi, P. Linga Reddy

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The response of the load frequency control problem in an multi-area interconnected electrical power system is much more complex with increasing size, changing structure and increasing load. This paper deals with Load Frequency Control of three area interconnected Power system incorporating Reheat, Non-reheat and Reheat turbines in all areas respectively. The response of the load frequency control problem in an multi-area interconnected power system is improved by designing PID controller using different tuning techniques and proved that the PID controller which was designed by Simulink Design Optimization (SDO) Software gives the superior performance than other controllers for step perturbations. Finally the robustness of controller was checked against system parameter variations

Keywords: load frequency control, pid controller tuning, step load perturbations, inter connected power system

Procedia PDF Downloads 639

Authors: M. Firoz Kalam, Wilfried Schuetz, Jan Hendrik Bredehoeft

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Thiophene sulfur compounds' removal from diesel oil by batch adsorption process using commercial powdered activated carbon was designed and optimized in two-level factorial design method. This design analysis was used to find out the effects of operating parameters directing the adsorption process, such as amount of adsorbent, temperature and stirring time. The desulfurization efficiency was considered the response or output variable. Results showed that the stirring time had the largest effects on sulfur removal efficiency as compared with other operating parameters and their interactions under the experimental ranges studied. A regression model was generated to observe the closeness between predicted and experimental values. The three-dimensional plots and contour plots of main factors were generated according to the regression results to observe the optimal points.

Keywords: activated carbon, adsorptive desulfurization, factorial design, process optimization

Procedia PDF Downloads 159

Authors: S. Chowdhury, A. Corlett

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Large tsunamis strike the British Columbia coast every few hundred years. The Cascadia Subduction Zone, which extends along the Pacific coast from Vancouver Island to Northern California is one of the most seismically active regions in Canada. Significant earthquakes have occurred in this region, including the 1700 Cascade Earthquake with an estimated magnitude of 9.2. Based on geological records, experts have predicted a 'great earthquake' of a similar magnitude within this region may happen any time. This earthquake is expected to generate a large tsunami that could impact the coastal communities on Vancouver Island. Since many of these communities are in remote locations, they are more likely to be vulnerable, as the post-earthquake relief efforts would be impacted by the damage to critical road infrastructures. To assess the coastal vulnerability within these communities, a hydrodynamic model has been developed using MIKE-21 software. We have considered a 500 year probabilistic earthquake design criteria including the subsidence in this model. The bathymetry information was collected from Canadian Hydrographic Services (CHS), and National Oceanic Atmospheric and Administration (NOAA). The arial survey was conducted using a Cessna-172 aircraft for the communities, and then the information was converted to generate a topographic digital elevation map. Both survey information was incorporated into the model, and the domain size of the model was about 1000km x 1300km. This model was calibrated with the tsunami occurred off the west coast of Moresby Island on October 28, 2012. The water levels from the model were compared with two tide gauge stations close to the Vancouver Island and the output from the model indicates the satisfactory result. For this study, the design water level was considered as High Water Level plus the Sea Level Rise for 2100 year. The hourly wind speeds from eight directions were collected from different wind stations and used a 200-year return period wind speed in the model for storm events. The regional model was set for 12 hrs simulation period, which takes more than 16 hrs to complete one simulation using double Xeon-E7 CPU computer plus a K-80 GPU. The boundary information for the local model was generated from the regional model. The local model was developed using a high resolution mesh to estimate the coastal flooding for the communities. It was observed from this study that many communities will be effected by the Cascadia tsunami and the inundation maps were developed for the communities. The infrastructures inside the coastal inundation area were identified. Coastal vulnerability planning and resilient design solutions will be implemented to significantly reduce the risk.

Keywords: tsunami, coastal flooding, coastal vulnerable, earthquake, Vancouver, wave propagation

Procedia PDF Downloads 128

Authors: Roghieh A. Biroon, Zoleikha Abdollahi

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The recent growth of renewables, e.g., solar panels, batteries, and electric vehicles (EVs) in residential and small commercial sectors, has potential impacts on the stability and operation of power grids. Considering approximately 50 percent share of the residential and the commercial sectors in the electricity demand market, the significance of these impacts, and the necessity of addressing them are more highlighted. Utilities and power system operators should manage the renewable electricity sources integration with power systems in such a way to extract the most possible advantages for the power systems. The most common effect of high penetration level of the renewables is the reverse power flow in the distribution feeders when the customers generate more power than their needs. The reverse power flow causes voltage rise and thermal issues in the power grids. To overcome the voltage rise issues in the distribution system, several techniques have been proposed including reducing transformers short circuit resistance and feeder impedance, installing autotransformers/voltage regulators along the line, absorbing the reactive power by distributed generators (DGs), and limiting the PV and battery sizes. In this study, we consider a medium-scale battery energy storage to manage the power energy and address the aforementioned issues on voltage deviation and power loss increase. We propose an optimization algorithm to find the optimum size and location for the battery. The optimization for the battery location and size is so that the battery maintains the feeder voltage deviation and power loss at a certain desired level. Moreover, the proposed optimization algorithm controls the charging/discharging profile of the battery to absorb the negative power flow from residential and commercial customers in the feeder during the peak time and sell the power back to the system during the off-peak time. The proposed battery regulates the voltage problem in the distribution system while it also can play frequency regulation role in islanded microgrids. This battery can be regulated and controlled by the utilities or a third-party ancillary service provider for the utilities to reduce the power system loss and regulate the distribution feeder voltage and frequency in standard level.

Keywords: ancillary services, battery, distribution system and optimization

Procedia PDF Downloads 129

Authors: Mahtab Davari, Charles Edward Okon, Somayeh Aghanavesi

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Every institute of learning is usually interested in the performance of enrolled students. The level of these performances determines the approach an institute of study may adopt in rendering academic services. The focus of this paper is to evaluate students' academic performance in given courses of study using machine learning methods. This study evaluated various supervised machine learning classification algorithms such as Logistic Regression (LR), Support Vector Machine, Random Forest, Decision Tree, K-Nearest Neighbors, Linear Discriminant Analysis, and Quadratic Discriminant Analysis, using selected features to predict study performance. The accuracy, precision, recall, and F1 score obtained from a 5-Fold Cross-Validation were used to determine the best classification algorithm to predict students’ performances. SVM (using a linear kernel), LDA, and LR were identified as the best-performing machine learning methods. Also, using the LR model, this study identified students' educational habits such as reading and paying attention in class as strong determinants for a student to have an above-average performance. Other important features include the academic history of the student and work. Demographic factors such as age, gender, high school graduation, etc., had no significant effect on a student's performance.

Keywords: student performance, supervised machine learning, classification, cross-validation, prediction

Procedia PDF Downloads 121

Authors: Michal Friedrich

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Cross-border investment has never been easier than in today’s global economy. Despite recent initiatives tightening the international tax landscape, profit shifting and tax optimization by multinational entities (MNEs) in the context of cross-border M&A remain persistent and complex phenomena that warrant in-depth exploration. By synthesizing the outcomes of existing research, this study aims to first provide a methodological framework for identifying MNEs’ profit-shifting behavior and quantifying its fiscal impacts via various macroeconomic and microeconomic approaches. The study also proposes additional methods and qualitative/quantitative measures for extracting insight into the profit shifting behavior of MNEs in the context of their M&A activities at industry and entity levels. To develop the proposed methods, this study applies the knowledge of international tax laws and known profit shifting conduits (incl. dividends, interest, and royalties) on several model cases/types of cross-border acquisitions and post-acquisition integration activities by MNEs and highlights important factors that encourage or discourage tax optimization. Follow-up research is envisaged to apply the methods outlined in this study on published data on real-world M&A transactions to gain practical country-by-country, industry and entity-level insights. In conclusion, this study seeks to contribute to the ongoing discourse on profit shifting by providing a methodological toolkit for exploring profit shifting tendencies MNEs in connection with their M&A activities and to serve as a backbone for further research. The study is expected to provide valuable insight to policymakers, tax authorities, and tax professionals alike.

Keywords: BEPS, cross-border M&A, international taxation, profit shifting, tax optimization

Procedia PDF Downloads 65

Authors: M. S. Rodríguez, F. Cadaveira, M. F. Páramo

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First year university students comprise one of the groups most likely to indulge in hazardous alcohol consumption. The transition from secondary school to university presents a range of academic, social and developmental challenges requiring new responses that will meet the demands of this highly competitive environment. The main purpose of this research was to analyze the influence of gender and hazardous alcohol consumption on academic performance of 300 university students in Spain in a three-year follow-up study. Alcohol consumption was measured using the Alcohol Use Identification Test (AUDIT), and the average university grades were provided by the Academic Management Services of the University. Analysis of variance showed that the level of alcohol consumption significantly affected academic performance. Students undertaking hazardous alcohol consumption obtained the lowest grades during the first three years at university. These effects were particularly marked in the sample of women with a hazardous pattern of alcohol consumption, although the interaction between gender and this type of consumption was not significant. The study highlights the impact of hazardous alcohol consumption on the academic trajectory of university students. The findings confirm that alcohol consumption predicts poor academic performance in first year students and that the low level of performance is maintained throughout the university career.

Keywords: academic performance, alcohol consumption, gender, university students

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Authors: Fabrício José Piacente, Vanessa de Cillos Silva, Thiago Luiz Mello Melato

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The construction industry has been demonstrating increased growth and importance in Brazil’s national economic development. This study aims to evaluate the financial performance of the leading companies in the construction sector in Brazil in the period from 2009 to 2012. An analysis is made of the capital structure, liquidity, and profitability of the six largest companies in the construction sector in Brazil: Brookfield, Cyrela, Gafisa, MRV, PDG and Rossi. The results are then compared with standard industry ratios. It was found that among the companies analyzed, MRV and Cyrela showed the best relative performance in the period under consideration.

Keywords: accounting ratios, construction, financial performance, Brazil

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Authors: Myisha Ahmad, G. M. Jahid Hasan

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Electricity is the pinnacle of human civilization. At present, the growing concerns over significant climate change have intensified the importance of the use of renewable energy technologies for electricity generation. The interest is primarily due to better energy security, smaller environmental impact and providing a sustainable alternative compared to the conventional energy sources. Solar power, wind, biomass, tidal power, and wave power are some of the most reliable sources of renewable energy. Ocean approximately holds 2×10³ TW of energy and has the largest renewable energy resource on the planet. Ocean energy has many forms namely, encompassing tides, ocean circulation, surface waves, salinity and thermal gradients. Ocean tide in particular, associates both potential and kinetic energy. The study is focused on the latter concept that deals with tidal current energy conversion technologies. Tidal streams or marine currents generate kinetic energy that can be extracted by marine current energy devices and converted into transmittable energy form. The principle of technology development is very comparable to that of wind turbines. Conversion of marine tidal resources into substantial electrical power offers immense opportunities to countries endowed with such resources and this work is aimed at addressing such prospects of Bangladesh. The study analyzed the extracted current velocities from numerical model works at several locations in the Bay of Bengal. Based on current magnitudes, directions and available technologies the most fitted locations were adopted and possible annual generation capacity was estimated. The paper also examines the future prospects of tidal current energy along the Bay of Bengal and establishes a constructive approach that could be adopted in future project developments.

Keywords: bay of Bengal, energy potential, renewable energy, tidal current

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Authors: Huiqiang Yang, Domingo Santana

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This paper proposes a novel configuration which introduces a natural draft dry cooling tower system in a molten salt power tower. A three-dimensional numerical modeling was developed based on the novel configuration. A plan of building 20 new concentrating solar power plants has been announced by Chinese government in September 2016, and among these 20 new plants, most of them are located in regions with long winter and harsh winter climate. The innovative configuration proposed includes an external receiver concrete tower at the center, a natural draft dry cooling tower which is surrounding the external receiver concrete tower and whose shell is fixed on the external receiver concrete tower, and a power block (including a steam generation system, a steam turbine system and hot/cold molten salt tanks, and water treatment systems) is covered by the roof of the natural draft dry cooling tower. Heat exchanger bundles are vertically installed at the furthest edge of the power block. In such a way, all power block equipment operates under suitable environmental conditions through whole year operation. The monthly performance of the novel configuration is simulated as compared to a standard one. The results show that the novel configuration is much more efficient in each separate month in a typical meteorological year. Moreover, all systems inside the power block have less thermal losses at low ambient temperatures, especially in harsh winter climate. It is also worthwhile mentioning that a photovoltaic power plant can be installed on the roof of the cooling tower to reduce the parasites of the molten salt power tower.

Keywords: molten salt power tower, natural draft dry cooling, commercial scale, power block, harsh winter climate

Procedia PDF Downloads 339

Authors: Anusuya Ghosh, Vishnu Narayanan

Abstract:

The approximation of convex set by semidefinite representable set plays an important role in semidefinite programming, especially in modern convex optimization. To optimize a linear function over a convex set is a hard problem. But optimizing the linear function over the semidefinite representable set which approximates the convex set is easy to solve as there exists numerous efficient algorithms to solve semidefinite programming problems. So, our approximation technique is significant in optimization. We develop a technique to approximate any closed convex set, say K by compactly semidefinite representable set. Further we prove that there exists a sequence of compactly semidefinite representable sets which give tighter approximation of the closed convex set, K gradually. We discuss about the convergence of the sequence of compactly semidefinite representable sets to closed convex set K. The recession cone of K and the recession cone of the compactly semidefinite representable set are equal. So, we say that the sequence of compactly semidefinite representable sets converge strongly to the closed convex set. Thus, this approximation technique is very useful development in semidefinite programming.

Keywords: semidefinite programming, semidefinite representable set, compactly semidefinite representable set, approximation

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Authors: K. Soldatova, Y. Galerkin

Abstract:

A loading factor performance is necessary for the modeling of centrifugal compressor gas dynamic performance curve. Measured loading factors are linear function of a flow coefficient at an impeller exit. The performance does not depend on the compressibility criterion. To simulate loading factor performances, the authors present two parameters: a loading factor at zero flow rate and an angle between an ordinate and performance line. The calculated loading factor performances of non-viscous are linear too and close to experimental performances. Loading factor performances of several dozens of impellers with different blade exit angles, blade thickness and number, ratio of blade exit/inlet height, and two different type of blade mean line configuration. There are some trends of influence, which are evident – comparatively small blade thickness influence, and influence of geometry parameters is more for impellers with bigger blade exit angles, etc. Approximating equations for both parameters are suggested. The next phase of work will be simulating of experimental performances with the suggested approximation equations as a base.

Keywords: loading factor performance, centrifugal compressor, impeller, modeling

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Authors: Ahmed M. Khedr, Saad M. Abdelrahman, Kareem M. Tonbol

Abstract:

Two geo-referenced sea level datasets (September 2008 – November 2010) and (April 2012 – January 2014) were recorded at Alexandria Western Harbour (AWH). Accurate re-definition of tidal datum, referred to the latest International Terrestrial Reference Frame (ITRF-2014), was discussed and updated to improve our understanding of the old predefined tidal datum at Alexandria. Tidal and non-tidal components of sea level were separated with the use of Delft-3D hydrodynamic model-tide suit (Delft-3D, 2015). Tidal characteristics at AWH were investigated and harmonic analysis showed the most significant 34 constituents with their amplitudes and phases. Tide was identified as semi-diurnal pattern as indicated by a “Form Factor” of 0.24 and 0.25, respectively. Principle tidal datums related to major tidal phenomena were recalculated referred to a meaningful geodetic height datum. The portion of residual energy (surge) out of the total sea level energy was computed for each dataset and found 77% and 72%, respectively. Power spectral density (PSD) showed accurate resolvability in high band (1–6) cycle/days for the nominated independent constituents, except some neighbouring constituents, which are too close in frequency. Wind and atmospheric pressure data, during the recorded sea level time, were analysed and cross-correlated with the surge signals. Moderate association between surge and wind and atmospheric pressure data were obtained. In addition, long-term sea level rise trend at AWH was computed and showed good agreement with earlier estimated rates.

Keywords: Alexandria, Delft-3D, Egypt, geodetic reference, harmonic analysis, sea level

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Authors: Hokuma Isgandarova, Khalil Aryanfar

Abstract:

The patient's rights include all care items that the patient has the right to receive. Considering the growing importance of this important issue and its effect on improving treatment results and customer satisfaction, the present study was conducted with the aim of investigating the level of respect for patient rights in the physiotherapy clinic of the Faculty of Medicine University of Medical Sciences in 2023. In this study, the patients or companions who were referred to the clinic answered questions about the performance status of the clinic with respect to various aspects of the patient's rights. The aspects that were studied: choosing the service provider, having authority, respect, safety, prevention and access were found to have inappropriate performance scores. However, communication and interaction, continuity of service, quality of basic facilities and facilities, timely and immediate attention and trust had appropriate performance. Also, the results of the data analysis showed that there is no significant relationship between the total performance score and any of the demographic variables.

Keywords: compliance, patients' rights, physiotherapy clinic, performance level

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Authors: Ida Bagus Made Putra Jandhana, Teuku Yuri M. Zagloel, Rahmat Nurchayo

Abstract:

Having several crises that affect industrial sector performance in the past decades, decision makers should utilize measurement application that enables them to measure industrial resiliency more precisely. It provides not only a framework for the development of resilience measurement application, but also several theories for the concept building blocks, such as performance measurement management, and resilience engineering in real world environment. This research is a continuation of previously published paper on performance measurement in the industrial sector. Finally, this paper contributes an alternative performance measurement method in industrial sector based on resilience concept. Moreover, this research demonstrates how applicable the concept of resilience engineering is and its method of measurement.

Keywords: industrial, measurement, resilience, sector

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Authors: Hieu Nguyen

Abstract:

Performance management is the concern of any organizations in the context of increasing demand and fierce competition between education institution. This paper draws together the performance management concepts and focuses specifically to Balance Scorecard in the context of education. The study employs semi-structured in-depth interview to explore the measurement items for each of the sub-objectives in the four perspectives. Each of the perspectives’ explored measurement items will then be discussed the role and influence of them towards the perspective and how to improve the measurements to have improved performance management. Finally, the measurements will be put together as a suggested balanced scorecard framework in the case of International University.

Keywords: performance management, education institution, balance scorecard, measurement items, four perspectives, international univeristy

Procedia PDF Downloads 408