Search results for: composite manufacturing indices
1875 Characterization of Electrospun Carbon Nanofiber Doped Polymer Composites
Authors: Atilla Evcin, Bahri Ersoy, Süleyman Akpınar, I. Sinan Atlı
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Ceramic, polymer and composite nanofibers are nowadays begun to be utilized in many fields of nanotechnology. By the means of dimensions, these fibers are as small as nano scale but because of having large surface area and microstructural characteristics, they provide unique mechanic, optical, magnetic, electronic and chemical properties. In terms of nanofiber production, electrospinning has been the most widely used technique in recent years. In this study, carbon nanofibers have been synthesized from solutions of Polyacrylonitrile (PAN)/ N,N-dimethylformamide (DMF) by electrospinning method. The carbon nanofibers have been stabilized by oxidation at 250 °C for 2 h in air and carbonized at 750 °C for 1 h in H2/N2. Images of carbon nanofibers have been taken with scanning electron microscopy (SEM). The images have been analyzed to study the fiber morphology and to determine the distribution of the fiber diameter using FibraQuant 1.3 software. Then polymer composites have been produced from mixture of carbon nanofibers and silicone polymer. The final polymer composites have been characterized by X-ray diffraction method and scanning electron microscopy (SEM) energy dispersive X-ray (EDX) measurements. These results have been reported and discussed. At result, homogeneous carbon nanofibers with 100-167 nm of diameter were obtained with optimized electrospinning conditions.Keywords: electrospinning, characterization, composites, nanofiber
Procedia PDF Downloads 3941874 Direct Electrophoretic Deposition of Hierarchical Structured Electrode Supercapacitor Application
Authors: Jhen-Ting Huang, Chia-Chia Chang, Hu-Cheng Weng, An-Ya Lo
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In this study, Co3O4-CNT-Graphene composite electrode was deposited by electrophoretic deposition (EPD) method, where micro polystyrene spheres (PSs) were added for co-deposition. Applied with heat treatment, a hierarchical porosity is left in the electrode which is beneficial for supercapacitor application. In terms of charge and discharge performance, we discussed the optimal CNT/Graphene ratio, macroporous ratio, and the effect of Co3O4 addition on electrode capacitance. For materials characterization, scanning electron microscope (SEM), X-ray diffraction, and BET were applied, while cyclic voltammetry (CV) and chronopotentiometry (CP) measurements, and Ragone plot were applied as in-situ analyses. Based on this, the effects of PS amount on the structure, porosity and their effect on capacitance of the electrodes were investigated. Finally, the full device performance was examined with charge-discharge and electron impedance spectrum (EIS) methods. The results show that the EPD coating with hierarchical porosity was successfully demonstrated in this study. As a result, the capacitance was greatly enhanced by 2.6 times with the hierarchical structure.Keywords: supercapacitor, nanocarbon tub, graphene, metal oxide
Procedia PDF Downloads 1391873 Experimental Study on Using the Aluminum Sacrificial Anode as a Cathodic Protection for Marine Structures
Authors: A. Radwan, A. Elbatran, A. Mehanna, M. Shehadeh
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The corrosion is natural chemical phenomenon that is applied in many engineering structures. Hence, it is one of the important topics to study in the engineering research. Ship and offshore structures are most exposed to corrosion due to the presence of corrosive medium of air and the seawater. Consequently, investigation of the corrosion behavior and properties over ship and offshore hulls is one of the important topics to study in the marine engineering research. Using sacrificial anode is the most popular solution for protecting marine structures from corrosion. Hence, this research investigates the extent of corrosion between the composite ship model and relative velocity of water, along with the sacrificial aluminum anode consumption and its degree of protection in seawater. In this study, the consumption rate of sacrificial aluminum anode with respect to relative velocity at different Reynold’s numbers was studied experimentally, and it was found that, the degree of cathodic protection represented by the cathode potential at a given distance from the aluminum anode was decreased slightly with increment of the relative velocity.Keywords: corrosion, Reynold's numbers, sacrificial anode, velocity
Procedia PDF Downloads 5561872 Nanostructure and Adhesion of Cement/Polymer Fiber Interfaces
Authors: Faezeh Shalchy
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Concrete is the most used materials in the world. It is also one of the most versatile while complex materials which human have used for construction. However, concrete is weak in tension, over the past thirty years many studies were accomplished to improve the tensile properties of concrete (cement-based materials) using a variety of methods. One of the most successful attempts is to use polymeric fibers in the structure of concrete to obtain a composite with high tensile strength and ductility. Understanding the mechanical behavior of fiber reinforced concrete requires the knowledge of the fiber/matrix interfaces at the small scale. In this study, a combination of numerical simulations and experimental techniques have been used to study the nano structure of fiber/matrix interfaces. A new model for calcium-silicate-hydrate (C-S-H)/fiber interfaces is proposed based on Scanning Electron Microscopy (SEM) and Energy-dispersive X-ray spectroscopy (EDX) analysis. The adhesion energy between the C-S-H gel and 2 different polymeric fibers (polyvinyl alcohol and polypropylene) was numerically studied at the atomistic level since adhesion is one of the key factors in the design of fiber reinforced composites. The mechanisms of adhesion as a function of the nano structure of fiber/matrix interfaces are also studied and discussed.Keywords: fiber-reinforced concrete, adhesion, molecular modeling
Procedia PDF Downloads 3281871 A Study on Implementation of Optimal Soldering Temperature Profile through Deformation Analysisin Infrared Lamp Soldering of Photovoltaic Cells
Authors: Taejung Lho, Jonghwan Lee
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Most of the photovoltaic (PV) module manufacturers have recently interested in reducing the manufacturing cost. One of available solution is the use of the thin photovoltaic cell because of reducing of raw material cost. Thin PV cells, however, are damaged large deformation which causes possible microcracks inside PV cell, leading to failure problem. In this paper, deformation characteristics by heat conduction in soldering process of PV cells are analyzed through ANSYS software tool. They have been tested for different PV cell thickness and soldering temperature profile. Accordingly optimal soldering process to minimize the deformation of PV cell has been suggested.Keywords: photovoltaic (PV) cell, infrared(IR) lamp soldering, optimal soldering temperature profile, deformation, temperature distribution, 3D scanner, ANSYS
Procedia PDF Downloads 4061870 Self-Directed-Car on GT Road: Grand Trunk Road
Authors: Rameez Ahmad, Aqib Mehmood, Imran Khan
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Self-directed car (SDC) that can drive itself from one fact to another without support from a driver. Certain trust that self-directed car obligate the probable to transform the transportation manufacturing while essentially removing coincidences, and cleaning up the environment. This study realizes the effects that SDC (also called a self-driving, driver or robotic) vehicle travel demands and ride scheme is likely to have. Without the typical obstacles that allows detection of a audio vision based hardware and software construction (It (SDC) and cost benefits, the vehicle technologies, Gold (Generic Obstacle and Lane Detection) to a knowledge-based system to predict their potential and consider the shape, color, or balance) and an organized environment with colored lane patterns, lane position ban. Discovery the problematic consequence of (SDC) on GT (grand trunk road) road and brand the car further effectual.Keywords: SDC, gold, GT, knowledge-based system
Procedia PDF Downloads 3701869 The Bloom of 3D Printing in the Health Care Industry
Authors: Mihika Shivkumar, Krishna Kumar, C. Perisamy
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3D printing is a method of manufacturing wherein materials, such as plastic or metal, are deposited in layers one on top of the other to produce a three dimensional object. 3D printing is most commonly associated with creating engineering prototypes. However, its applications in the field of human health care have been frequently disregarded. Medical applications for 3D printing are expanding rapidly and are envisaged to revolutionize health care. Medical applications for 3D printing, both present and its potential, can be categorized broadly, including: creation of customized prosthetics tissue and organ fabrication; creation of implants, and anatomical models and pharmaceutical research regarding drug dosage forms. This piece breaks down bioprinting in the healthcare sector. It focuses on the better subtle elements of every particular point, including how 3D printing functions in the present, its impediments, and future applications in the health care sector.Keywords: bio-printing, prototype, drug delivery, organ regeneration
Procedia PDF Downloads 2711868 Analyzing the Feasibility of Low-Cost Composite Wind Turbine Blades for Residential Energy Production
Authors: Aravindhan Nepolean, Chidamabaranathan Bibin, Rajesh K., Gopinath S., Ashok Kumar R., Arun Kumar S., Sadasivan N.
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Wind turbine blades are an important parameter for surging renewable energy production. Optimizing blade profiles and developing new materials for wind turbine blades take a lot of time and effort. Even though many standards for wind turbine blades have been developed for large-scale applications, they are not more effective in small-scale applications. We used acrylonitrile-butadiene-styrene to make small-scale wind turbine blades in this study (ABS). We chose the material because it is inexpensive and easy to machine into the desired form. They also have outstanding chemical, stress, and creep resistance. The blade measures 332 mm in length and has a 664 mm rotor diameter. A modal study of blades is carried out, as well as a comparison with current e-glass fiber. They were able to balance the output with less vibration, according to the findings. Q blade software is used to simulate rotating output. The modal analysis testing and prototype validation of wind turbine blades were used for experimental validation.Keywords: acrylonitrile-butadiene-styrene, e-glass fiber, modal, renewable energy, q-blade
Procedia PDF Downloads 1611867 Thermoplastic-Intensive Battery Trays for Optimum Electric Vehicle Battery Pack Performance
Authors: Dinesh Munjurulimana, Anil Tiwari, Tingwen Li, Carlos Pereira, Sreekanth Pannala, John Waters
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With the rapid transition to electric vehicles (EVs) across the globe, car manufacturers are in need of integrated and lightweight solutions for the battery packs of these vehicles. An integral part of a battery pack is the battery tray, which constitutes a significant portion of the pack’s overall weight. Based on the functional requirements, cost targets, and packaging space available, a range of materials –from metals, composites, and plastics– are often used to develop these battery trays. This paper considers the design and development of integrated thermoplastic-intensive battery trays, using the available packaging space from a representative EV battery pack. Presented as a proposed alternative are multiple concepts to integrate several connected systems such as cooling plates and underbody impact protection parts of a multi-piece incumbent battery pack. The resulting digital prototype was evaluated for several mechanical performance measures such as mechanical shock, drop, crush resistance, modal analysis, and torsional stiffness. The performance of this alternative design is then compared with the incumbent solution. In addition, insights are gleaned into how these novel approaches can be optimized to meet or exceed the performance of incumbent designs. Preliminary manufacturing feasibility of the optimal solution using injection molding and other commonly used manufacturing methods for thermoplastics is briefly explained. Then numerical and analytical evaluations are performed to show a representative Pareto front of cost vs. volume of the production parts. The proposed solution is observed to offer weight savings of up to 40% on a component level and part elimination of up to two systems in the battery pack of a typical battery EV while offering the potential to meet the required performance measures highlighted above. These conceptual solutions are also observed to potentially offer secondary benefits such as improved thermal and electrical isolations and be able to achieve complex geometrical features, thus demonstrating the ability to use the complete packaging space available in the vehicle platform considered. The detailed study presented in this paper serves as a valuable reference for researches across the globe working on the development of EV battery packs – especially those with an interest in the potential of employing alternate solutions as part of a mixed-material system to help capture untapped opportunities to optimize performance and meet critical application requirements.Keywords: thermoplastics, lightweighting, part integration, electric vehicle battery packs
Procedia PDF Downloads 2051866 Modeling, Analysis and Control of a Smart Composite Structure
Authors: Nader H. Ghareeb, Mohamed S. Gaith, Sayed M. Soleimani
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In modern engineering, weight optimization has a priority during the design of structures. However, optimizing the weight can result in lower stiffness and less internal damping, causing the structure to become excessively prone to vibration. To overcome this problem, active or smart materials are implemented. The coupled electromechanical properties of smart materials, used in the form of piezoelectric ceramics in this work, make these materials well-suited for being implemented as distributed sensors and actuators to control the structural response. The smart structure proposed in this paper is composed of a cantilevered steel beam, an adhesive or bonding layer, and a piezoelectric actuator. The static deflection of the structure is derived as function of the piezoelectric voltage, and the outcome is compared to theoretical and experimental results from literature. The relation between the voltage and the piezoelectric moment at both ends of the actuator is also investigated and a reduced finite element model of the smart structure is created and verified. Finally, a linear controller is implemented and its ability to attenuate the vibration due to the first natural frequency is demonstrated.Keywords: active linear control, lyapunov stability theorem, piezoelectricity, smart structure, static deflection
Procedia PDF Downloads 3871865 Anion Exchange Nanocomposite Membrane Doped with ZnO-Nanoparticles for Direct Methanol Alkaline Fuel Cell
Authors: Phumlani Msomi, Patrick Nonjola, Patrick Ndungu, James Ramontja
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A series of quaternized poly (2.6 dimethyl – 1.4 phenylene oxide)/ polysulfone (QPPO/PSF) blend anion exchange membrane (AEM) were successfully fabricated and characterized for methanol alkaline fuel cell application. Zinc Oxide (ZnO) nanoparticles were introduced in the polymer matrix to enhance the intrinsic properties of the AEM. To confirm successful fabrication, FT-IR spectroscopy and nuclear magnetic resonance (¹H NMR and HMBC ¹⁵N NMR) were used. The membrane properties were enhanced by the addition of ZnO nanoparticles. The addition of ZnO nanoparticles resulted to a higher ion exchange capacity (IEC) of 3.72 mmol.g⁻¹and a 30-fold ion conductivity (IC) increase of the nanocomposite due to no (zero (0)) methanol permeability at 30 °C and increased water uptake. The QPPO/PSF/2% ZnO composite retained over 80 % of its initial IC when evaluated for alkaline stability at room temperature. The maximum power output reached for the membrane electrode assembly (MEA) constructed with QPPO/PSF/2%ZnO is 69 mW.cm⁻², which is about three times more than the parent QPPO membrane. The above results indicate that QPPO/PSF-ZnO is a good candidate as an anion exchange membrane for fuel cell application.Keywords: anion exchange membrane, fuel cell, zinc oxide, nanocomposite
Procedia PDF Downloads 2721864 Multi-Objective Optimization of an Aerodynamic Feeding System Using Genetic Algorithm
Authors: Jan Busch, Peter Nyhuis
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Considering the challenges of short product life cycles and growing variant diversity, cost minimization and manufacturing flexibility increasingly gain importance to maintain a competitive edge in today’s global and dynamic markets. In this context, an aerodynamic part feeding system for high-speed industrial assembly applications has been developed at the Institute of Production Systems and Logistics (IFA), Leibniz Universitaet Hannover. The aerodynamic part feeding system outperforms conventional systems with respect to its process safety, reliability, and operating speed. In this paper, a multi-objective optimisation of the aerodynamic feeding system regarding the orientation rate, the feeding velocity and the required nozzle pressure is presented.Keywords: aerodynamic feeding system, genetic algorithm, multi-objective optimization, workpiece orientation
Procedia PDF Downloads 5771863 Evaluation the Effects of Air Pollution on Elderly People of the City of Tehran
Authors: Farideh Gheitasi, Amir Hossain Jaberansari, Payam Abedini
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The World Health Organization (WHO) Manifesto for Safe Communities states that "All human beings have an equal right to health and safety". The purpose of a safe Community is to minimize the damages threatening people. It seems that not sufficient attention has been given to relate environment and objectives of the safe Community. The reason for that can be assigned to the lack of enough information about environmental parameters and their relation with indices of the safe community like type and effect time of damages resulting from air pollution. Air pollution can be characterized as one of main environmental problems of Tehran. This problem is mostly due to the special geographic and climate situation, high population density and irregular growth in the number of vehicles. This paper is aimed at investigating the necessity of considering environmental factors to obtain a safe community through determining the effects of environmental pollution, particularly air pollution, on 490000 elders (+65) of Tehran. The methodology used in this study was on the basis of Random sampling and social surveying. The number of questionnaires was determined to be 321 through using Cochran method and the questionnaires were filled out by elders during personal interviews. The analysis of obtained results indicated that elders believe the major effects of air pollution include heart and respiratory diseases, obligation to stay at home on polluted days and its associated mental problems. Moreover, it was found that there is direct link between the number of polluted days and mortality frequency of elders. Having an environmental view may have an appreciable influence on the qualitative and quantitative development of activities and also facilitate obtaining the goals of the Safe Communities. In addition to reduce damages caused by pollutions, this view will encourage friends of the environment to cooperate with authorities of the safe community.Keywords: air pollution, elderly people, environment, waste management
Procedia PDF Downloads 4821862 Optimum Design of Alkali Activated Slag Concretes for Low Chloride Ion Permeability and Water Absorption Capacity
Authors: Müzeyyen Balçikanli, Erdoğan Özbay, Hakan Tacettin Türker, Okan Karahan, Cengiz Duran Atiş
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In this research, effect of curing time (TC), curing temperature (CT), sodium concentration (SC) and silicate modules (SM) on the compressive strength, chloride ion permeability, and water absorption capacity of alkali activated slag (AAS) concretes were investigated. For maximization of compressive strength while for minimization of chloride ion permeability and water absorption capacity of AAS concretes, best possible combination of CT, CTime, SC and SM were determined. An experimental program was conducted by using the central composite design method. Alkali solution-slag ratio was kept constant at 0.53 in all mixture. The effects of the independent parameters were characterized and analyzed by using statistically significant quadratic regression models on the measured properties (dependent parameters). The proposed regression models are valid for AAS concretes with the SC from 0.1% to 7.5%, SM from 0.4 to 3.2, CT from 20 °C to 94 °C and TC from 1.2 hours to 25 hours. The results of test and analysis indicate that the most effective parameter for the compressive strength, chloride ion permeability and water absorption capacity is the sodium concentration.Keywords: alkali activation, slag, rapid chloride permeability, water absorption capacity
Procedia PDF Downloads 3111861 Patterns Obtained by Using Knitting Technique in Textile Crafts
Authors: Özlem Erzurumlu, Nazan Oskay, Ece Melek
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Knitting which is one of the textile manufacturing techniques is manufactured by using the system of single yarn. Knitting wares consisting of loops structurally have flexible structures. Knitting can be shaped and given volume easily due to increasing or decreasing the number of loops, being manufactured in circular form and its flexible structure. While the knitting wares are basically being manufactured to meet the requirements, it takes its place in the art field overflowing outside of industrial production later. Textile artist ensures his ideas to convert into artistic product by using textiles and non-textiles with aesthetic concerns and creative impulses. When textile crafts are observed at the present time we see that knitting technique has an extensive area of use such as sculpture, panel, installation art and performing art. It is examined how the knitting technique is used in textile crafts observing patterns obtained by this technique in textile crafts in this study.Keywords: art, textile, knitting art, textile crafts
Procedia PDF Downloads 7071860 Effect of Composite Material on Damping Capacity Improvement of Cutting Tool in Machining Operation Using Taguchi Approach
Authors: Siamak Ghorbani, Nikolay Ivanovich Polushin
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Chatter vibrations, occurring during cutting process, cause vibration between the cutting tool and workpiece, which deteriorates surface roughness and reduces tool life. The purpose of this study is to investigate the influence of cutting parameters and tool construction on surface roughness and vibration in turning of aluminum alloy AA2024. A new design of cutting tool is proposed, which is filled up with epoxy granite in order to improve damping capacity of the tool. Experiments were performed at the lathe using carbide cutting insert coated with TiC and two different cutting tools made of AISI 5140 steel. Taguchi L9 orthogonal array was applied to design of experiment and to optimize cutting conditions. By the help of signal-to-noise ratio and analysis of variance the optimal cutting condition and the effect of the cutting parameters on surface roughness and vibration were determined. Effectiveness of Taguchi method was verified by confirmation test. It was revealed that new cutting tool with epoxy granite has reduced vibration and surface roughness due to high damping properties of epoxy granite in toolholder.Keywords: ANOVA, damping capacity, surface roughness, Taguchi method, vibration
Procedia PDF Downloads 3111859 Process of Research, Development and Application of New Pelletizer
Authors: Ľubomír Šooš, Peter Križan, Juraj Beniak, Miloš Matúš
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The success of introducing a new product on the market is the new principle of production, or progressive design, improved efficiency or high quality of manufactured products. Proportionally with the growth of interest in press-biofuels - pellets or briquettes, is also growing interest in the new design better, more efficiently machines produce pellets, briquettes or granules completely new shapes. Our department has for years dedicated to the development of new highly productive designs pressing machines and new optimized press-biofuels. In this field, we have more than 40 national and international patents. The aim of paper is description of the introduction of a new principle pelleting mill and the description of his process of research, development, manufacturing and testing to deployment into production.Keywords: compacting process, pellets mill, design, new conception, press-biofuels, patent, waste
Procedia PDF Downloads 3831858 Physicochemical and Bacteriological Quality Characterization of Some Selected Wells in Ado-Ekiti, Nigeria
Authors: Olu Ale, Olugbenga Aribisala, Sanmi Awopetu
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Groundwater (Wells) is obtained from several well-defined and different water-bearing geological layers or strata. The physical, chemical and bacteriological quality of the water contributed from each of these water-bearing formations and resultant effects of indiscriminate wastes disposal will be dependent on the dissolution of material within the formation. Therefore, water withdrawn from any ground water source will be a composite of these individual aquifers. The water quality was determined by actual sampling and analysis of the completed wells. This study attempted to examine the physicochemical and bacteriological water quality of twenty five selected wells comprising twenty boreholes (deep wells) and five hand dug wells (shallow wells). The twenty five wells cut across the entire Ado Ekiti Metropolitan area. The water samples collected using standard method was promptly taken to water laboratory at the Federal Polytechnic Ado-Ekiti for analysis, physical, chemical and bacteriological tests were carried out. Quality characteristics tested were found to meet WHO’s standard and generally acceptable, making it potable for drinking in most situations, thus encouraging the use of groundwater. Possible improvement strategies to groundwater exploitation were highlighted while remedies to poor quality water were suggested.Keywords: bacteriological, physicochemical, quality, wells, Ado Ekiti
Procedia PDF Downloads 3681857 Effectiveness Evaluation of a Machine Design Process Based on the Computation of the Specific Output
Authors: Barenten Suciu
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In this paper, effectiveness of a machine design process is evaluated on the basis of the specific output calculus. Concretely, a screw-worm gear mechanical transmission is designed by using the classical and the 3D-CAD methods. Strength analysis and drawing of the designed parts is substantially aided by employing the SolidWorks software. Quality of the design process is assessed by manufacturing (printing) the parts, and by computing the efficiency, specific load, as well as the specific output (work) of the mechanical transmission. Influence of the stroke, travelling velocity and load on the mechanical output, is emphasized. Optimal design of the mechanical transmission becomes possible by the appropriate usage of the acquired results.Keywords: mechanical transmission, design, screw, worm-gear, efficiency, specific output, 3D-printing
Procedia PDF Downloads 1431856 Lean Healthcare: Barriers and Enablers in the Colombian Context
Authors: Erika Ruiz, Nestor Ortiz
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Lean philosophy has evolved over time and has been implemented both in manufacturing and services, more recently lean has been integrated in the companies of the health sector. Currently it is important to understand the successful way to implement this philosophy and try to identify barriers and enablers to the sustainability of lean healthcare. The main purpose of this research is to identify the barriers and enablers in the implementation of Lean Healthcare based on case studies of Colombian healthcare centers. In order to do so, we conducted semi-structured interviews based on a maturity model. The main results indicate that the success of Lean implementation depends on its adaptation to contextual factors. In addition, in the Colombian context were identified new factors such as organizational culture, management models, integration of the care and administrative departments and triple helix relationship.Keywords: barriers, enablers, implementation, lean healthcare, sustainability
Procedia PDF Downloads 3661855 2D Nanomaterials-Based Geopolymer as-Self-Sensing Buildings in Construction Industry
Authors: Maryam Kiani
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The self-sensing capability opens up new possibilities for structural health monitoring, offering real-time information on the condition and performance of constructions. The synthesis and characterization of these functional 2D material geopolymers will be explored in this study. Various fabrication techniques, including mixing, dispersion, and coating methods, will be employed to ensure uniform distribution and integration of the 2D materials within the geopolymers. The resulting composite materials will be evaluated for their mechanical strength, electrical conductivity, and sensing capabilities through rigorous testing and analysis. The potential applications of these self-sensing geopolymers are vast. They can be used in infrastructure projects, such as bridges, tunnels, and buildings, to provide continuous monitoring and early detection of structural damage or degradation. This proactive approach to maintenance and safety can significantly improve the lifespan and efficiency of constructions, ultimately reducing maintenance costs and enhancing overall sustainability. In conclusion, the development of functional 2D material geopolymers as self-sensing materials presents an exciting advancement in the construction industry. By integrating these innovative materials into structures, we can create a new generation of intelligent, self-monitoring constructions that can adapt and respond to their environment.Keywords: 2D materials, geopolymers, electrical properties, self-sensing
Procedia PDF Downloads 1321854 Analysis of Unconditional Conservatism and Earnings Quality before and after the IFRS Adoption
Authors: Monica Santi, Evita Puspitasari
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International Financial Reporting Standard (IFRS) has developed the principle based accounting standard. Based on this, IASB then eliminated the conservatism concept within accounting framework. Conservatism concept represents a prudent reaction to uncertainty to try to ensure that uncertainties and risk inherent in business situations are adequately considered. The conservatism concept has two ingredients: conditional conservatism or ex-post (news depending prudence) and unconditional conservatism or ex-ante (news-independent prudence). IFRS in substance disregards the unconditional conservatism because the unconditional conservatism can cause the understatement assets or overstated liabilities, and eventually the financial statement would be irrelevance since the information does not represent the real fact. Therefore, the IASB eliminate the conservatism concept. However, it does not decrease the practice of unconditional conservatism in the financial statement reporting. Therefore, we expected the earnings quality would be affected because of this situation, even though the IFRS implementation was expected to increase the earnings quality. The objective of this study was to provide empirical findings about the unconditional conservatism and the earnings quality before and after the IFRS adoption. The earnings per accrual measure were used as the proxy for the unconditional conservatism. If the earnings per accrual were negative (positive), it meant the company was classified as the conservative (not conservative). The earnings quality was defined as the ability of the earnings in reflecting the future earnings by considering the earnings persistence and stability. We used the earnings response coefficient (ERC) as the proxy for the earnings quality. ERC measured the extant of a security’s abnormal market return in response to the unexpected component of reporting earning of the firm issuing that security. The higher ERC indicated the higher earnings quality. The manufacturing companies listed in the Indonesian Stock Exchange (IDX) were used as the sample companies, and the 2009-2010 period was used to represent the condition before the IFRS adoption, and 2011-2013 was used to represent the condition after the IFRS adoption. Data was analyzed using the Mann-Whitney test and regression analysis. We used the firm size as the control variable with the consideration the firm size would affect the earnings quality of the company. This study had proved that the unconditional conservatism had not changed, either before and after the IFRS adoption period. However, we found the different findings for the earnings quality. The earnings quality had decreased after the IFRS adoption period. This empirical results implied that the earnings quality before the IFRS adoption was higher. This study also had found that the unconditional conservatism positively influenced the earnings quality insignificantly. The findings implied that the implementation of the IFRS had not decreased the unconditional conservatism practice and has not altered the earnings quality of the manufacturing company. Further, we found that the unconditional conservatism did not affect the earnings quality. Eventhough the empirical result shows that the unconditional conservatism gave positive influence to the earnings quality, but the influence was not significant. Thus, we concluded that the implementation of the IFRS did not increase the earnings quality.Keywords: earnings quality, earnings response coefficient, IFRS Adoption, unconditional conservatism
Procedia PDF Downloads 2591853 Optimizing Rectangular Microstrip Antenna Performance with Nanofiller Integration
Authors: Chejarla Raghunathababu, E. Logashanmugam
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An antenna is an assortment of linked devices that function together to transmit and receive radio waves as a single antenna. Antennas occur in a variety of sizes and forms, but the microstrip patch antenna outperforms other types in terms of effectiveness and prediction. These antennas are easy to generate with discreet benefits. Nevertheless, the antenna's effectiveness will be affected because of the patch's shape above a thick dielectric substrate. As a result, a double-pole rectangular microstrip antenna with nanofillers was suggested in this study. By employing nano-composite substances (Fumed Silica and Aluminum Oxide), which are composites of graphene with nanofillers, the physical characteristics of the microstrip antenna, that is, the elevation of the microstrip antenna substrate and the width of the patch microstrip antenna have been improved in this research. The surface conductivity of graphene may be modified to function at specific frequencies. In order to prepare for future wireless communication technologies, a microstrip patch antenna operating at 93 GHz resonant frequency is constructed and investigated. The goal of this study was to reduce VSWR and increase gain. The simulation yielded results for the gain and VSWR, which were 8.26 dBi and 1.01, respectively.Keywords: graphene, microstrip patch antenna, substrate material, wireless communication, nanocomposite material
Procedia PDF Downloads 1111852 Physical Fitness in Omani Children with Sickle Cell Disease and Sickle Cell Trait
Authors: Mahfoodha Al-Kitani, Dylan Thompson, Keith Stokes
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Sickle cell disease (SCD) and sickle cell trait (SCT) are the most common hematological diseases in Oman according to the national survey of genetic blood disorders. The aim of this study was to determine markers of physical fitness and anthropometrics indices in children with sickle cell disease and children with sickle cell trait and compare them with normal healthy children of the same age. One hundred and twenty male children participated in the present study divided to three groups: 40 with sickle disease (SCD; age, 13.3(.80), height, 131.9(3.5), mass, 29.2(3.1)); 40 with sickle cell trait (SCT; age, 12.2(.80), height, 141.0(9.9), mass, 38.0(4.4)); and 40 controls with normal hemoglobin (Con; age, 12.8(.80), height, 139.4(8.7), mass, 37.2(4.3)). All children completed a 5-min running exercise test on a treadmill at speed corresponding to 5 km/hr. Heart rate and was recorded during exercise and during 10-min of recovery. Blood lactate was measured before and 5 min after the completion of exercise. Children with SCD exhibited a higher mean value (P < 0.05) for percent body fat and fat mass than the normal healthy subjects and SCT subjects. Resting values of hemoglobin were similar in SCT (11.04(.78)) and control (10.8(94)) groups, and lower in SCD (8.89(.54); P < 0.05). There was a strong correlation between peak heart rate and resting hemoglobin levels for the three groups (r= -.472. n= 120, p < .0005).The SCD group (175.2(10.3)) exhibited higher mean heart rate during exercise than those observed in the SCT (143.7(9.5)) and normal control children (144.5(22.4); P < 0.05). Additionally, SCD children showed higher serum lactate values before and after treadmill exercise compared to the other groups (P < 0.05). Children with sickle cell trait demonstrate similar physical fitness level and similar exercise responses to treadmill stress test to normal children. In contrast, SCD children have lower body mass, higher fat mass and lower physical fitness than children with SCT and healthy controls.Keywords: sickle cell disease, sickle cell trait, children, exercise
Procedia PDF Downloads 4291851 Standardization of the Behavior Assessment System for Children-2, Parent Rating Scales - Adolescent Form (K BASC-2, PRS-A) among Korean Sample
Authors: Christine Myunghee Ahn, Sung Eun Baek, Sun Young Park
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The purpose of this study was to evaluate the cross-cultural validity of the Korean version of the Behavioral Assessment System for Children 2nd Edition, Parent Rating Scales - Adolescent Form (K BASC-2, PRS-A). The 150-item K BASC-2, PRS-A questionnaire was administered to a total of 690 Korean parents or caregivers (N=690) of adolescent children in middle school and high school. Results from the confirmatory and exploratory factor analyses indicate that the K BASC-2, PRS-A yielded a 3-factor solution similar to the factor structure found in the original version of the BASC-2. The internal consistencies using the Cronbach’s alpha of the composite scale scores were in the .92~ .98 range. The overall reliability and validity of the K BASC-2, PRS-A seem adequate. Structural equation modeling was used to verify the theoretical relationship among the scales of Adaptability, Withdrawal, Somatization, Depression, and Anxiety, to render additional support for internal validity. Other relevant findings, practical implications regarding the use of the KBASC-2, PRS-A and suggestions for future research are discussed.Keywords: behavioral assessment system, cross-cultural validity, parent report, screening
Procedia PDF Downloads 4891850 Feature Evaluation and Applications of Various Advanced Conductors with High Conductivity and Low Flash in Overhead Lines
Authors: Atefeh Pourshafie, Homayoun Bakhtiari
Abstract:
In power transmission lines, electricity conductors are main tools to carry electric power. Thus, other devices such as shield wires, insulators, towers, foundations etc. should be designed in a way that the conductors be able to successfully do their task which is appropriate power delivery to the customers. Non-stop increase of energy demand has led to saturated capacity of transmission lines which, in turn, causing line flash to exceed acceptable limits in some points. An approach which may be used to solve this issue is replacement of current conductors with new ones having the capability of withstanding higher heating such that reduced flash would be observed when heating increases. These novel conductors are able to transfer higher currents and operate in higher heating conditions while line flash will remain within standard limits. In this paper, we will attempt to introduce three types of advanced overhead conductors and analyze the replacement of current conductors by new ones technically and economically in transmission lines. In this regard, progressive conductors of transmission lines are introduced such as ACC (Aluminum Conductor Composite Core), AAAC-UHC (Ultra High Conductivity, All Aluminum Alloy Conductors), and G(Z)TACSR-Gap Type.Keywords: ACC, AAAC-UHC, gap type, transmission lines
Procedia PDF Downloads 2691849 Magnitude of Green Computing in Trending IT World
Authors: Raghul Vignesh Kumar, M. Vadivel
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With the recent years many industries and companies have turned their attention in realizing how going 'green' can benefit public relations, lower cost, and reduce global emissions from industrial manufacturing. Green Computing has become an originative way on how technology and ecology converge together. It is a growing import subject that creates an urgent need to train next generation computer scientists or practitioners to think ‘green’. However, green computing has not yet been well taught in computer science or computer engineering courses as a subject. In this modern IT world it’s impossible for an organization or common man to work without hardware like servers, desktop, IT devices, smartphones etc. But it is also important to consider the harmful impact of those devices and steps to achieve energy saving and environmental protection. This paper presents the magnitude of green computing and steps to be followed to go green.Keywords: green computing, carbon-dioxide, greenhouse gas, energy saving, environmental protection agency
Procedia PDF Downloads 4161848 A Molding Surface Auto-inspection System
Authors: Ssu-Han Chen, Der-Baau Perng
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Molding process in IC manufacturing secures chips against the harms done by hot, moisture or other external forces. While a chip was being molded, defects like cracks, dilapidation, or voids may be embedding on the molding surface. The molding surfaces the study poises to treat and the ones on the market, though, differ in the surface where texture similar to defects is everywhere. Manual inspection usually passes over low-contrast cracks or voids; hence an automatic optical inspection system for molding surface is necessary. The proposed system is consisted of a CCD, a coaxial light, a back light as well as a motion control unit. Based on the property of statistical textures of the molding surface, a series of digital image processing and classification procedure is carried out. After training of the parameter associated with above algorithm, result of the experiment suggests that the accuracy rate is up to 93.75%, contributing to the inspection quality of IC molding surface.Keywords: molding surface, machine vision, statistical texture, discrete Fourier transformation
Procedia PDF Downloads 4311847 Monitoring of Cannabis Cultivation with High-Resolution Images
Authors: Levent Basayigit, Sinan Demir, Burhan Kara, Yusuf Ucar
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Cannabis is mostly used for drug production. In some countries, an excessive amount of illegal cannabis is cultivated and sold. Most of the illegal cannabis cultivation occurs on the lands far from settlements. In farmlands, it is cultivated with other crops. In this method, cannabis is surrounded by tall plants like corn and sunflower. It is also cultivated with tall crops as the mixed culture. The common method of the determination of the illegal cultivation areas is to investigate the information obtained from people. This method is not sufficient for the determination of illegal cultivation in remote areas. For this reason, more effective methods are needed for the determination of illegal cultivation. Remote Sensing is one of the most important technologies to monitor the plant growth on the land. The aim of this study is to monitor cannabis cultivation area using satellite imagery. The main purpose of this study was to develop an applicable method for monitoring the cannabis cultivation. For this purpose, cannabis was grown as single or surrounded by the corn and sunflower in plots. The morphological characteristics of cannabis were recorded two times per month during the vegetation period. The spectral signature library was created with the spectroradiometer. The parcels were monitored with high-resolution satellite imagery. With the processing of satellite imagery, the cultivation areas of cannabis were classified. To separate the Cannabis plots from the other plants, the multiresolution segmentation algorithm was found to be the most successful for classification. WorldView Improved Vegetative Index (WV-VI) classification was the most accurate method for monitoring the plant density. As a result, an object-based classification method and vegetation indices were sufficient for monitoring the cannabis cultivation in multi-temporal Earthwiev images.Keywords: Cannabis, drug, remote sensing, object-based classification
Procedia PDF Downloads 2721846 3D Printing Technology in Housing Projects Construction
Authors: Mohammed F. Haddad, Mohammad A. Albenayyan
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Realistically, 3-D printing as a technology has not yet reached the required maturity level to handle construction housing projects for citizens on a country scale. However, potentially, it has all of the required elements for addressing this issue. There are two main high-level elements of this technology that need to be capitalized on in order for the technology to reach its full potential, technical and logistical. This paper aims to cover how 3-D printing can be a viable technical solution for housing projects and describe the impact of 3-D printing technical features on the logistical aspects of completing a housing project. Additionally, a perspective about 3-D printing in Saudi Arabia will be presented in order to give the reader an idea of where the kingdom stands in the deployment of this technology. Finally, a glimpse will be given regarding the potential utilization of this technology for space applications.Keywords: large-scale 3-D printing, additive manufacturing, D- shape, contour crafting
Procedia PDF Downloads 128