Search results for: hydraulic form loss coefficient
8878 Behavior Evaluation of an Anchored Wall
Authors: Polo G. Yohn Edison, Rocha F. Pedricto
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This work presents a study about a retaining structure designed for the duplication of the rail FEPASA on the 74th km between Santos and São Paulo. This structure, an anchored retaining wall, was instrumented in the anchors heads with strain gauges in order to monitor its loads. The load measurements occurred during the performance test, locking and also after the works were concluded. A decrease on anchors loads is noticed at the moment immediately after the locking, during construction and after the works finished. It was observed that a loss of load in the anchors occurred to a maximum of 54%.Keywords: instrumentation, strain gauges, retaining wall, anchors
Procedia PDF Downloads 4958877 Application of Learning Media Based Augmented Reality on Molecular Geometry Concept
Authors: F. S. Irwansyah, I. Farida, Y. Maulana
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Studying chemistry requires the ability to understand three levels of understanding in the form of macroscopic, submicroscopic and symbolic, but the lack of emphasis on the submicroscopic level leads to the understanding of chemical concepts becoming incomplete, due to the limitations of the tools capable of providing visualization of submicroscopic concepts. The purpose of this study describes the stages of making augmented reality learning media on the concept of molecular geometry and analyze the feasibility test result of augmented reality learning media on the concept of molecular geometry. This research uses Research and Development (R & D) method which produces a product of AR learning media on molecular geometry concept and test the effectiveness of the product. Research stages include concept analysis and learning indicators, design development, validation, feasibility, and limited testing. The stages of validation and limited trial are aimed to get feedback in the form of assessment, suggestion and improvement on learning aspect, material substance aspect, visual communication aspect and software engineering aspects and media feasibility in terms of media creation purpose to be used in learning. The results of the overall feasibility test obtained r-calculation 0,7-0,9 with the interpretation of high feasibility value, whereas the result of limited trial got the percentage of eligibility with the average value equal to 70,83-92,5%. This percentage indicates that AR's learning media product on the concept of molecular geometry, deserves to be used as a learning resource.Keywords: android, augmented reality, chemical learning, geometry
Procedia PDF Downloads 2068876 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 2608875 Duration of Isolated Vowels in Infants with Cochlear Implants
Authors: Paris Binos
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The present work investigates developmental aspects of the duration of isolated vowels in infants with normal hearing compared to those who received cochlear implants (CIs) before two years of age. Infants with normal hearing produced shorter vowel duration since this find related with more mature production abilities. First isolated vowels are transparent during the protophonic stage as evidence of an increased motor and linguistic control. Vowel duration is a crucial factor for the transition of prelexical speech to normal adult speech. Despite current knowledge of data for infants with normal hearing more research is needed to unravel productions skills in early implanted children. Thus, isolated vowel productions by two congenitally hearing-impaired Greek infants (implantation ages 1:4-1:11; post-implant ages 0:6-1:3) were recorded and sampled for six months after implantation with a Nucleus-24. The results compared with the productions of three normal hearing infants (chronological ages 0:8-1:1). Vegetative data and vocalizations masked by external noise or sounds were excluded. Participants had no other disabilities and had unknown deafness etiology. Prior to implantation the infants had an average unaided hearing loss of 95-110 dB HL while the post-implantation PTA decreased to 10-38 dB HL. The current research offers a methodology for the processing of the prelinguistic productions based on a combination of acoustical and auditory analyses. Based on the current methodological framework, duration measured through spectrograms based on wideband analysis, from the voicing onset to the end of the vowel. The end marked by two co-occurring events: 1) The onset of aperiodicity with a rapid change in amplitude in the waveform and 2) a loss in formant’s energy. Cut-off levels of significance were set at 0.05 for all tests. Bonferroni post hoc tests indicated that difference was significant between the mean duration of vowels of infants wearing CIs and their normal hearing peers. Thus, the mean vowel duration of CIs measured longer compared to the normal hearing peers (0.000). The current longitudinal findings contribute to the existing data for the performance of children wearing CIs at a very young age and enrich also the data of the Greek language. The above described weakness for CI’s performance is a challenge for future work in speech processing and CI’s processing strategies.Keywords: cochlear implant, duration, spectrogram, vowel
Procedia PDF Downloads 2618874 Damping Optimal Design of Sandwich Beams Partially Covered with Damping Patches
Authors: Guerich Mohamed, Assaf Samir
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The application of viscoelastic materials in the form of constrained layers in mechanical structures is an efficient and cost-effective technique for solving noise and vibration problems. This technique requires a design tool to select the best location, type, and thickness of the damping treatment. This paper presents a finite element model for the vibration of beams partially or fully covered with a constrained viscoelastic damping material. The model is based on Bernoulli-Euler theory for the faces and Timoshenko beam theory for the core. It uses four variables: the through-thickness constant deflection, the axial displacements of the faces, and the bending rotation of the beam. The sandwich beam finite element is compatible with the conventional C1 finite element for homogenous beams. To validate the proposed model, several free vibration analyses of fully or partially covered beams, with different locations of the damping patches and different percent coverage, are studied. The results show that the proposed approach can be used as an effective tool to study the influence of the location and treatment size on the natural frequencies and the associated modal loss factors. Then, a parametric study regarding the variation in the damping characteristics of partially covered beams has been conducted. In these studies, the effect of core shear modulus value, the effect of patch size variation, the thickness of constraining layer, and the core and the locations of the patches are considered. In partial coverage, the spatial distribution of additive damping by using viscoelastic material is as important as the thickness and material properties of the viscoelastic layer and the constraining layer. Indeed, to limit added mass and to attain maximum damping, the damping patches should be placed at optimum locations. These locations are often selected using the modal strain energy indicator. Following this approach, the damping patches are applied over regions of the base structure with the highest modal strain energy to target specific modes of vibration. In the present study, a more efficient indicator is proposed, which consists of placing the damping patches over regions of high energy dissipation through the viscoelastic layer of the fully covered sandwich beam. The presented approach is used in an optimization method to select the best location for the damping patches as well as the material thicknesses and material properties of the layers that will yield optimal damping with the minimum area of coverage.Keywords: finite element model, damping treatment, viscoelastic materials, sandwich beam
Procedia PDF Downloads 1478873 Parametric Dependence of the Advection-Diffusion Equation in Two Dimensions
Authors: Matheus Fernando Pereira, Varese Salvador Timoteo
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In this work, we have solved the two-dimensional advection-diffusion equation numerically for a spatially dependent solute dispersion along non-uniform flow with a pulse type source in order to make a systematic study on the influence of medium heterogeneity, initial flow velocity, and initial dispersion coefficient parameters on the solutions of the equation. The behavior of the solutions is then investigated as we change the three parameters independently. Our results show that even though the parameters represent different physical features of the system, the effect on their variation is very similar. We also observe that the effects caused by the parameters on the concentration depend on the distance from the source. Finally, our numerical results are in good agreement with the exact solutions for all values of the parameters we used in our analysis.Keywords: advection-diffusion equation, dispersion, numerical methods, pulse-type source
Procedia PDF Downloads 2398872 Convolutional Neural Networks Architecture Analysis for Image Captioning
Authors: Jun Seung Woo, Shin Dong Ho
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The Image Captioning models with Attention technology have developed significantly compared to previous models, but it is still unsatisfactory in recognizing images. We perform an extensive search over seven interesting Convolutional Neural Networks(CNN) architectures to analyze the behavior of different models for image captioning. We compared seven different CNN Architectures, according to batch size, using on public benchmarks: MS-COCO datasets. In our experimental results, DenseNet and InceptionV3 got about 14% loss and about 160sec training time per epoch. It was the most satisfactory result among the seven CNN architectures after training 50 epochs on GPU.Keywords: deep learning, image captioning, CNN architectures, densenet, inceptionV3
Procedia PDF Downloads 1338871 Studies on Plasma Spray Deposited La2O3 - YSZ (Yttria-Stabilized Zirconia) Composite Thermal Barrier Coating
Authors: Prashant Sharma, Jyotsna Dutta Majumdar
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The present study concerns development of a composite thermal barrier coating consisting of a mixture of La2O3 and YSZ (with 8 wt.%, 32 wt.% and 50 wt.% 50% La2O3) by plasma spray deposition technique on a CoNiCrAlY based bond coat deposited on Inconel 718 substrate by high velocity oxy-fuel deposition (HVOF) technique. The addition of La2O3 in YSZ causes the formation of pyrochlore (La2Zr2O7) phase in the inter splats boundary along with the presence of LaYO3 phase. The coefficient of thermal expansion is significantly reduced from due to the evolution of different phases and structural defects in the sprayed coating. The activation energy for TGO growth under isothermal and cyclic oxidation was increased in the composite coating as compared to YSZ coating.Keywords: plasma spraying, oxidation resistance, thermal barrier coating, microstructure, X-ray method
Procedia PDF Downloads 3538870 A Numerical Study of Force-Based Boundary Conditions in Multiparticle Collision Dynamics
Authors: Arturo Ayala-Hernandez, Humberto Hijar
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We propose a new alternative method for imposing fluid-solid boundary conditions in simulations of Multiparticle Collision Dynamics. Our method is based on the introduction of an explicit potential force acting between the fluid particles and a surface representing a solid boundary. We show that our method can be used in simulations of plane Poiseuille flows. Important quantities characterizing the flow and the fluid-solid interaction like the slip coefficient at the solid boundary and the effective viscosity of the fluid, are measured in terms of the set of independent parameters defining the numerical implementation. We find that our method can be used to simulate the correct hydrodynamic flow within a wide range of values of these parameters.Keywords: Multiparticle Collision Dynamics, fluid-solid, boundary conditions, molecular dynamics
Procedia PDF Downloads 5388869 Profiling the Volatile Metabolome in Pear Leaves with Different Resistance to the Pear Psylla Cacopsylla bidens (Sulc) and Characterization of Phenolic Acid Decarboxylase
Authors: Mwafaq Ibdah, Mossab, Yahyaa, Dor Rachmany, Yoram Gerchman, Doron Holland, Liora Shaltiel-Harpaz
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Pear Psylla is the most important pest of pear in all pear-growing regions, in Asian, European, and the USA. Pear psylla damages pears in several ways: high-density populations of these insects can cause premature leaf and fruit drop, diminish plant growth, and reduce fruit size. In addition, their honeydew promotes sooty mold on leaves and russeting on fruit. Pear psyllas are also considered vectors of pear pathogens such as Candidatus Phytoplasma pyri causing pear decline that can lead to loss of crop and tree vigor, and sometimes loss of trees. Psylla control is a major obstacle to efficient integrated pest management. Recently we have identified two naturally resistance pear accessions (Py.760-261 and Py.701-202) in the Newe Ya’ar live collection. GC-MS volatile metabolic profiling identified several volatile compounds common in these accessions but lacking, or much less common, in a sensitive accession, the commercial Spadona variety. Among these volatiles were styrene and its derivatives. When the resistant accessions were used as inter-stock, the volatile compounds appear in commercial Spadona scion leaves, and it showed reduced susceptibility to pear psylla. Laboratory experiments and applications of some of these volatile compounds were very effective against psylla eggs, nymphs, and adults. The genes and enzymes involved in the specific reactions that lead to the biosynthesis of styrene in plant are unknown. We have identified a phenolic acid decarboxylase that catalyzes the formation of p-hydroxystyrene, which occurs as a styrene analog in resistant pear genotypes. The His-tagged and affinity chromatography purified E. coli-expressed pear PyPAD1 protein could decarboxylate p-coumaric acid and ferulic acid to p-hydroxystyrene and 3-methoxy-4-hydroxystyrene. In addition, PyPAD1 had the highest activity toward p-coumaric acid. Expression analysis of the PyPAD gene revealed that its expressed as expected, i.e., high when styrene levels and psylla resistance were high.Keywords: pear Psylla, volatile, GC-MS, resistance
Procedia PDF Downloads 1478868 Factors Affecting the Work Efficiency of Employees of Suan Sunandha Rajabhat University
Authors: Unnop Panpuang
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The objectives of this project are to study on the work efficiency of the employees, sorted by their profiles, and to study on the relation between job attributes and work efficiency of employees of Suan Sunandha Rajabhat University. The samples used for this study are 292 employees. The statistics used in this study are frequencies, standard deviations, One-way ANOVA and Pearson’s correlation coefficient. Majority of respondent were male with an undergraduate degree, married and lives together. The average age of respondents was between 31-41 years old, married and the educational background are higher than bachelor’s degree. The job attribute is correlated to the work efficiency with the statistical significance level of .01. This concurs with the predetermined hypothesis. The correlation between the two main factors is in the moderate level. All the categories of job attributes such as the variety of skills, job clarity, job importance, freedom to do work are considered separately.Keywords: employees, job attributes, work efficiency, university
Procedia PDF Downloads 3548867 Folk Dance in Asterio Festivals in Ethiopia: Exploration of Performance, Variants, Symbols, and Therapeutic Role
Authors: Meseret Berhanie Menkir
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The present study explores folk dance, one of the folklore texts, its symbols, and its therapeutic role. As a case, the study concentrates on Astrio-Mariam and Merkorios Bera, celebrated on January 30 and February 3 at Deresgie-Mariam Church in Ethiopia. By taking a qualitative stance, the study analyses the meaning of folk dance, explains its role, and describes its types. The data gathered through observation, interview, and focus group discussion techniques are documented in field notes, audio, and video. The data obtained is analyzed using structural-functionalism, psychoanalysis, and semiotics. Accordingly, community members of all ages (mainly the Ethiopian Orthodox Tewahedo Church followers) participate in the performance. While the folk dance is a type of small group dance and group dance, the group has no feature of using men and women performing together. The folk dance's role is a form of healing and spiritual fulfilment besides entertainment. The folk dance also has sword dance characteristics; the study confirmed this feature in content and form. Moreover, the folk dance characterized by frequent shoulder and hand movements Wancha likleka (Horn-mug spin), Doro metet (Chicken drink), and sword dance depict wealth, heroism, and warfare. The instruments used in the performances are also alive, with religious symbols reaching from the drum, incense, and cross to the suffering of Jesus Christ from Hanna to Qeyafa, and references to the 12 Apostles.Keywords: folk dance, festival, ritual, symbol, therapeutic
Procedia PDF Downloads 688866 3D Multiuser Virtual Environments in Language Teaching
Authors: Hana Maresova, Daniel Ecler
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The paper focuses on the use of 3D multi-user virtual environments (MUVE) in language teaching and presents the results of four years of research at the Faculty of Education, Palacký University in Olomouc (Czech Republic). In the form of an experiment, mother tongue language teaching in the 3D virtual worlds Second Life and Kitely (experimental group) and parallel traditional teaching on identical topics representing teacher's interpretation using a textbook (control group) were implemented. The didactic test, which was presented to the experimental and control groups in an identical form before and after the instruction, verified the effect of the instruction in the experimental group by comparing the results obtained by both groups. Within the three components of mother-tongue teaching (vocabulary, literature, style and communication education), the students in the literature group achieved partially better results (statistically significant in the case of items devoted to the area of visualization of the learning topic), while in the case of grammar and style education the respondents of the control group achieved better results. On the basis of the results obtained, we can conclude that the most appropriate use of MUVE can be seen in the teaching of those topics that provide the possibility of dramatization, experiential learning and group involvement and cooperation, on the contrary, with regard to the need to divide students attention between the topic taught and the control of avatar and movement in virtual reality as less suitable for teaching in the area of memorization of the topic or concepts.Keywords: distance learning, 3D virtual environments, online teaching, language teaching
Procedia PDF Downloads 1638865 The Effect of Peripheral Fatigue and Visual Feedback on Postural Control and Strength in Obese People
Authors: Elham Azimzadeh, Saeedeh Sepehri, Hamidollah Hassanlouei
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Obesity is associated with postural instability, might influence the quality of daily life, and could be considered a potential factor for falling in obese people. The fat body mass especially in the abdominal area may increase body sway. Furthermore, loss of visual feedback may induce a larger postural sway in obese people. Moreover, Muscle fatigue may impair the work capacity of the skeletal muscle and may alter joint proprioception. So, the purpose of this study was to investigate the effect of physical fatigue and visual feedback on body sway and strength of lower extremities in obese people. 12 obese (4 female, 8 male; BMI >30 kg/m2), and 12 normal weight (4 female, 8 male; BMI: 20-25 kg/m2) subjects aged 37- 47 years participated in this study. The postural stability test on the Biodex balance system was used to characterize postural control along the anterior-posterior (AP) and mediolateral (ML) directions in eyes open and eyes closed conditions and maximal voluntary contraction (MVC) of knee extensors and flexors were measured before and after the high-intensity exhausting exercise protocol on the ergometer bike to confirm the presence of fatigue. Results indicated that the obese group demonstrated significantly greater body sway, in all indices (ML, AP, overall) compared with the normal weight group (eyes open). However, when visual feedback was eliminated, fatigue impaired the balance in the overall and AP indicators in both groups; ML sway was higher only in the obese group after exerting the fatigue in the eyes closed condition. Also, maximal voluntary contraction of knee extensors was impaired in the fatigued normal group but, there was no significant impairment in knee flexors MVC in both group. According to the findings, peripheral fatigue was associated with altered postural control in upright standing when eyes were closed, and that mechanoreceptors of the feet may be less able to estimate the position of the body COM over the base of support in the loss of visual feedback. This suggests that the overall capability of the postural control system during upright standing especially in the ML direction could be lower due to fatigue in obese individuals and could be a predictor of future falls.Keywords: maximal voluntary contraction, obesity, peripheral fatigue, postural control, visual feedback
Procedia PDF Downloads 928864 Impact of Homestay Tourism on the Traditional Lifestyle and Culture of the Indigenous Tharu People: A Case Study of Nepal
Authors: Durga Prasad Neupane
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This study investigates the impacts of homestay tourism on the traditional lifestyle and culture of the indigenous Tharu people in Nepal. It explores how this form of tourism has influenced the lives of Tharu individuals and their community as a whole. The study delves into the effects of tourism on various aspects, including language, socio-economic development, and cultural promotion and revival. Employing a qualitative approach and a case study design, the study gathers in-depth and comprehensive data on the impacts of homestay tourism on the Amaltari Tharu community. Building rapport with respondents, including homestay management committees, Tharu homestay owners, and non-Tharu residents, is achieved through various channels like personal interactions, phone conversations, and repeated visits. The research further combines document analysis with in-depth interviews to glean diverse perspectives and insights. The study's findings reveal that while homestay tourism presents challenges, it also holds significant potential for promoting and revitalizing the Tharu culture. Tourism has not only fostered the flourishing of Tharu traditions but has also contributed to improved educational opportunities within the community. However, the study recognizes the influence of globalization in driving changes to Tharu customs and rituals, potentially leading to a new form of cultural colonization. In this context, homestay tourism emerges as a crucial tool for preserving and revitalizing the unique ethnic identity and traditions of the Amaltari Tharu community.Keywords: homestay, tourism, Tharu culture, cultural revival, linguistic variations
Procedia PDF Downloads 308863 Future Projection of Glacial Lake Outburst Floods Hazard: A Hydrodynamic Study of the Highest Lake in the Dhauliganga Basin, Uttarakhand
Authors: Ashim Sattar, Ajanta Goswami, Anil V. Kulkarni
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Glacial lake outburst floods (GLOF) highly contributes to mountain hazards in the Himalaya. Over the past decade, high altitude lakes in the Himalaya has been showing notable growth in their size and number. The key reason is rapid retreat of its glacier front. Hydrodynamic modeling GLOF using shallow water equations (SWE) would result in understanding its impact in the downstream region. The present study incorporates remote sensing based ice thickness modeling to determine the future extent of the Dhauliganga Lake to map the over deepening extent around the highest lake in the Dhauliganga basin. The maximum future volume of the lake calculated using area-volume scaling is used to model a GLOF event. The GLOF hydrograph is routed along the channel using one dimensional and two dimensional model to understand the flood wave propagation till it reaches the 1st hydropower station located 72 km downstream of the lake. The present extent of the lake calculated using SENTINEL 2 images is 0.13 km². The maximum future extent of the lake, mapped by investigating the glacier bed has a calculated scaled volume of 3.48 x 106 m³. The GLOF modeling releasing the future volume of the lake resulted in a breach hydrograph with a peak flood of 4995 m³/s at just downstream of the lake. Hydraulic routingKeywords: GLOF, glacial lake outburst floods, mountain hazard, Central Himalaya, future projection
Procedia PDF Downloads 1628862 An Automated Approach to the Nozzle Configuration of Polycrystalline Diamond Compact Drill Bits for Effective Cuttings Removal
Authors: R. Suresh, Pavan Kumar Nimmagadda, Ming Zo Tan, Shane Hart, Sharp Ugwuocha
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Polycrystalline diamond compact (PDC) drill bits are extensively used in the oil and gas industry as well as the mining industry. Industry engineers continually improve upon PDC drill bit designs and hydraulic conditions. Optimized injection nozzles play a key role in improving the drilling performance and efficiency of these ever changing PDC drill bits. In the first part of this study, computational fluid dynamics (CFD) modelling is performed to investigate the hydrodynamic characteristics of drilling fluid flow around the PDC drill bit. An Open-source CFD software – OpenFOAM simulates the flow around the drill bit, based on the field input data. A specifically developed console application integrates the entire CFD process including, domain extraction, meshing, and solving governing equations and post-processing. The results from the OpenFOAM solver are then compared with that of the ANSYS Fluent software. The data from both software programs agree. The second part of the paper describes the parametric study of the PDC drill bit nozzle to determine the effect of parameters such as number of nozzles, nozzle velocity, nozzle radial position and orientations on the flow field characteristics and bit washing patterns. After analyzing a series of nozzle configurations, the best configuration is identified and recommendations are made for modifying the PDC bit design.Keywords: ANSYS Fluent, computational fluid dynamics, nozzle configuration, OpenFOAM, PDC dill bit
Procedia PDF Downloads 4208861 Efficacy of Corporate Social Responsibility in Corporate Governance Structures of Family Owned Business Groups in India
Authors: Raveena Naz
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The concept of ‘Corporate Social Responsibility’ (CSR) has often relied on firms thinking beyond their economic interest despite the larger debate of shareholder versus stakeholder interest. India gave legal recognition to CSR in the Companies Act, 2013 which promises better corporate governance. CSR in India is believed to be different for two reasons: the dominance of family business and the history of practice of social responsibility as a form of philanthropy (mainly among the family business). This paper problematises the actual structure of business houses in India and the role of CSR in India. When the law identifies each company as a separate business entity, the economics of institutions emphasizes the ‘business group’ consisting of a plethora of firms as the institutional organization of business. The capital owned or controlled by the family group is spread across the firms through the interholding (interlocked holding) structures. This creates peculiar implications for CSR legislation in India. The legislation sets criteria for individual firms to undertake liability of mandatory CSR if they are above a certain threshold. Within this framework, the largest family firms which are all part of family owned business groups top the CSR expenditure list. The interholding structures, common managers, auditors and series of related party transactions among these firms help the family to run the business as a ‘family business’ even when the shares are issued to the public. This kind of governance structure allows family owned business group to show mandatory compliance of CSR even when they actually spend much less than what is prescribed by law. This aspect of the family firms is not addressed by the CSR legislation in particular or corporate governance legislation in general in India. The paper illustrates this with an empirical study of one of the largest family owned business group in India which is well acclaimed for its CSR activities. The individual companies under the business group are identified, shareholding patterns explored, related party transactions investigated, common managing authorities are identified; and assets, liabilities and profit/loss accounting practices are analysed. The data has been mainly collected from mandatory disclosures in the annual reports and financial statements of the companies within the business group accessed from the official website of the ultimate controlling authority. The paper demonstrates how the business group through these series of shareholding network reduces its legally mandated CSR liability. The paper thus indicates the inadequacy of CSR legislation in India because the unit of compliance is an individual firm and it assumes that each firm is independent and only connected to each other through market dealings. The law does not recognize the inter-connections of firms in corporate governance structures of family owned business group and hence is inadequate in its design to effect the threshold level of CSR expenditure. This is the central argument of the paper.Keywords: business group, corporate governance, corporate social responsibility, family firm
Procedia PDF Downloads 2808860 Passing the Charity Walking Tours as a Poverty Reduction Establishment in Denpasar City, Bali
Authors: I. Wayan Wiwin
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Poverty is one of the big problems faced by big cities in the world. Urbanization one cause, many rural communities trying to earn a living to the city in the hope that they can improve the level of economy, but not equipped with adequate skills so that it becomes an urban demographic problem. Denpasar as the capital of the province of Bali one of them, in the city area of Denpasar there are many slum dwellings inhabited by the poor, whereas Bali is known as one of the best tourist destinations in the world. This condition is very inversely proportional to the progress of tourism in Bali. For that it is necessary to attempt to overcome poverty in the city of Denpasar, one with the development of city tours in the form of charity walking tours, where tourists are invited to take a walk to see directly the state of the poor in the city of Denpasar and provide assistance to them in the form of home assistance, educational scholarships, health assistance, as well as skill and business capital assistance. This research is explorative-qualitative, that is exploring the potential of charity walking tour to overcome poverty in Denpasar City, which is written qualitatively. In the end based on potential data and information, then analyzed into a decision whether it is possible to develop. Therefore, this study only requires respondents or informants who are able to provide answers or qualitative information about matters related to the potential development of charity walking tour. Thus, informants in this study are tourism stakeholders, such as Municipal government officials, businessmen, community leaders and tourism actors, who are considered to be providing information relating to the development of urban tourism.Keywords: tourism, city tours, charity walking tours, poverty
Procedia PDF Downloads 1598859 Mechanical Properties of Diamond Reinforced Ni Nanocomposite Coatings Made by Co-Electrodeposition with Glycine as Additive
Authors: Yanheng Zhang, Lu Feng, Yilan Kang, Donghui Fu, Qian Zhang, Qiu Li, Wei Qiu
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Diamond-reinforced Ni matrix composite has been widely applied in engineering for coating large-area structural parts owing to its high hardness, good wear resistance and corrosion resistance compared with those features of pure nickel. The mechanical properties of Ni-diamond composite coating can be promoted by the high incorporation and uniform distribution of diamond particles in the nickel matrix, while the distribution features of particles are affected by electrodeposition process parameters, especially the additives in the plating bath. Glycine has been utilized as an organic additive during the preparation of pure nickel coating, which can effectively increase the coating hardness. Nevertheless, to author’s best knowledge, no research about the effects of glycine on the Ni-diamond co-deposition has been reported. In this work, the diamond reinforced Ni nanocomposite coatings were fabricated by a co-electrodeposition technique from a modified Watt’s type bath in the presence of glycine. After preparation, the SEM morphology of the composite coatings was observed combined with energy dispersive X-ray spectrometer, and the diamond incorporation was analyzed. The surface morphology and roughness were obtained by a three-dimensional profile instrument. 3D-Debye rings formed by XRD were analyzed to characterize the nickel grain size and orientation in the coatings. The average coating thickness was measured by a digital micrometer to deduce the deposition rate. The microhardness was tested by automatic microhardness tester. The friction coefficient and wear volume were measured by reciprocating wear tester to characterize the coating wear resistance and cutting performance. The experimental results confirmed that the presence of glycine effectively improved the surface morphology and roughness of the composite coatings. By optimizing the glycine concentration, the incorporation of diamond particles was increased, while the nickel grain size decreased with increasing glycine. The hardness of the composite coatings was increased as the glycine concentration increased. The friction and wear properties were evaluated as the glycine concentration was optimized, showing a decrease in the wear volume. The wear resistance of the composite coatings increased as the glycine content was increased to an optimum value, beyond which the wear resistance decreased. Glycine complexation contributed to the nickel grain refinement and improved the diamond dispersion in the coatings, both of which made a positive contribution to the amount and uniformity of embedded diamond particles, thus enhancing the microhardness, reducing the friction coefficient, and hence increasing the wear resistance of the composite coatings. Therefore, additive glycine can be used during the co-deposition process to improve the mechanical properties of protective coatings.Keywords: co-electrodeposition, glycine, mechanical properties, Ni-diamond nanocomposite coatings
Procedia PDF Downloads 1268858 Comprehensive Feature Extraction for Optimized Condition Assessment of Fuel Pumps
Authors: Ugochukwu Ejike Akpudo, Jank-Wook Hur
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The increasing demand for improved productivity, maintainability, and reliability has prompted rapidly increasing research studies on the emerging condition-based maintenance concept- Prognostics and health management (PHM). Varieties of fuel pumps serve critical functions in several hydraulic systems; hence, their failure can have daunting effects on productivity, safety, etc. The need for condition monitoring and assessment of these pumps cannot be overemphasized, and this has led to the uproar in research studies on standard feature extraction techniques for optimized condition assessment of fuel pumps. By extracting time-based, frequency-based and the more robust time-frequency based features from these vibrational signals, a more comprehensive feature assessment (and selection) can be achieved for a more accurate and reliable condition assessment of these pumps. With the aid of emerging deep classification and regression algorithms like the locally linear embedding (LLE), we propose a method for comprehensive condition assessment of electromagnetic fuel pumps (EMFPs). Results show that the LLE as a comprehensive feature extraction technique yields better feature fusion/dimensionality reduction results for condition assessment of EMFPs against the use of single features. Also, unlike other feature fusion techniques, its capabilities as a fault classification technique were explored, and the results show an acceptable accuracy level using standard performance metrics for evaluation.Keywords: electromagnetic fuel pumps, comprehensive feature extraction, condition assessment, locally linear embedding, feature fusion
Procedia PDF Downloads 1178857 From Shelf to Shell - The Corporate Form in the Era of Over-Regulation
Authors: Chrysthia Papacleovoulou
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The era of de-regulation, off-shore and tax haven jurisdictions, and shelf companies has come to an end. The usage of complex corporate structures involving trust instruments, special purpose vehicles, holding-subsidiaries in offshore haven jurisdictions, and taking advantage of tax treaties is soaring. States which raced to introduce corporate friendly legislation, tax incentives, and creative international trust law in order to attract greater FDI are now faced with regulatory challenges and are forced to revisit the corporate form and its tax treatment. The fiduciary services industry, which dominated over the last 3 decades, is now striving to keep up with the new regulatory framework as a result of a number of European and international legislative measures. This article considers the challenges to the company and the corporate form as a result of the legislative measures on tax planning and tax avoidance, CRS reporting, FATCA, CFC rules, OECD’s BEPS, the EU Commission's new transparency rules for intermediaries that extends to tax advisors, accountants, banks & lawyers who design and promote tax planning schemes for their clients, new EU rules to block artificial tax arrangements and new transparency requirements for financial accounts, tax rulings and multinationals activities (DAC 6), G20's decision for a global 15% minimum corporate tax and banking regulation. As a result, states are found in a race of over-regulation and compliance. These legislative measures constitute a global up-side down tax-harmonisation. Through the adoption of the OECD’s BEPS, states agreed to an international collaboration to end tax avoidance and reform international taxation rules. Whilst the idea was to ensure that multinationals would pay their fair share of tax everywhere they operate, an indirect result of the aforementioned regulatory measures was to attack private clients-individuals who -over the past 3 decades- used the international tax system and jurisdictions such as Marshal Islands, Cayman Islands, British Virgin Islands, Bermuda, Seychelles, St. Vincent, Jersey, Guernsey, Liechtenstein, Monaco, Cyprus, and Malta, to name but a few, to engage in legitimate tax planning and tax avoidance. Companies can no longer maintain bank accounts without satisfying the real substance test. States override the incorporation doctrine theory and apply a real seat or real substance test in taxing companies and their activities, targeting even the beneficial owners personally with tax liability. Tax authorities in civil law jurisdictions lift the corporate veil through the public registries of UBO Registries and Trust Registries. As a result, the corporate form and the doctrine of limited liability are challenged in their core. Lastly, this article identifies the development of new instruments, such as funds and private placement insurance policies, and the trend of digital nomad workers. The baffling question is whether industry and states can meet somewhere in the middle and exit this over-regulation frenzy.Keywords: company, regulation, TAX, corporate structure, trust vehicles, real seat
Procedia PDF Downloads 1398856 Body Armours in Amazonian Fish
Authors: Fernando G. Torres, Donna M. Ebenstein, Monica Merino
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Most fish are covered by a protective external armour. The characteristics of these armours depend on the individual elements that form them, such as scales, scutes or dermal plates. In this work, we assess the properties of two different types of protective elements: scales from A. gigas and dermal plates from P. pardalis. A. Gigas and P. Pardalis are two Amazonian fish with a rather prehistoric aspect. They have large scales and dermal plates that form two different types of protective body armours. Although both scales and dermal plates are formed by collagen and hydroxyapatite, their structures display remarkable differences. The structure and composition of the samples were assessed by means of X-ray diffraction (XRD), Fourier Transform Infrared spectroscopy (FTIR) and Differential Scanning Calorimetry (DSC). Morphology studies were carried out using a Scanning Electron Microscopy (SEM). Nanoindentation tests were performed to measure the reduced moduli in A. gigas scales and P. pardalis plates. The similarities and differences between scales and dermal plates are discussed based on the experimental results. Both protective armours are designed to be lightweight, flexible and tough. A. Gigas scales are are light laminated composites, while P. pardalis dermal plates show a sandwich like structure with dense outer layers and a porous inner matrix. It seems that the armour of P. pardalis is more suited for a bottom-dwelling fish and allows for protection against predators. The scales from A. Gigas are more adapted to give protection to a swimming fish. The information obtained from these studies is also important for the development of bioinspired nanocomposites, with potential applications in the biomedical field.Keywords: pterygoplichthys pardalis, dermal plates arapaima gigas, fish scales
Procedia PDF Downloads 3918855 Multidisciplinary and Multilevel Design Methodology of Unmanned Aerial Vehicles using Enhanced Collaborative Optimization
Authors: Pedro F. Albuquerque, Pedro V. Gamboa, Miguel A. Silvestre
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The present work describes the implementation of the Enhanced Collaborative Optimization (ECO) multilevel architecture with a gradient-based optimization algorithm with the aim of performing a multidisciplinary design optimization of a generic unmanned aerial vehicle with morphing technologies. The concepts of weighting coefficient and a dynamic compatibility parameter are presented for the ECO architecture. A routine that calculates the aircraft performance for the user defined mission profile and vehicle’s performance requirements has been implemented using low fidelity models for the aerodynamics, stability, propulsion, weight, balance and flight performance. A benchmarking case study for evaluating the advantage of using a variable span wing within the optimization methodology developed is presented.Keywords: multidisciplinary, multilevel, morphing, enhanced collaborative optimization
Procedia PDF Downloads 9308854 A Case Study of Determining the Times of Overhauls and the Number of Spare Parts for Repairable Items in Rolling Stocks with Simulation
Authors: Ji Young Lee, Jong Woon Kim
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It is essential to secure high availability of railway vehicles to realize high quality and efficiency of railway service. Once the availability decreased, planned railway service could not be provided or more cars need to be reserved. additional cars need to be purchased or the frequency of railway service could be decreased. Such situation would be a big loss in terms of quality and cost related to railway service. Therefore, we make various efforts to get high availability of railway vehicles. Because it is a big loss to operators, we make various efforts to get high availability of railway vehicles. To secure high availability, the idle time of the vehicle needs to be reduced and the following methods are applied to railway vehicles. First, through modularization design, exchange time for line replaceable units is reduced which makes railway vehicles could be put into the service quickly. Second, to reduce periodic preventive maintenance time, preventive maintenance with short period would be proceeded test oriented to minimize the maintenance time, and reliability is secured through overhauls for each main component. With such design changes for railway vehicles, modularized components are exchanged first at the time of vehicle failure or overhaul so that vehicles could be put into the service quickly and exchanged components are repaired or overhauled. Therefore, spare components are required for any future failures or overhauls. And, as components are modularized and costs for components are high, it is considerably important to get reasonable quantities of spare components. Especially, when a number of railway vehicles were put into the service simultaneously, the time of overhauls come almost at the same time. Thus, for some vehicles, components need to be exchanged and overhauled before appointed overhaul period so that these components could be secured as spare parts for the next vehicle’s component overhaul. For this reason, components overhaul time and spare parts quantities should be decided at the same time. This study deals with the time of overhauls for repairable components of railway vehicles and the calculation of spare parts quantities in consideration of future failure/overhauls. However, as railway vehicles are used according to the service schedule, maintenance work cannot be proceeded after the service was closed thus it is quite difficult to resolve this situation mathematically. In this study, Simulation software system is used in this study for analyzing the time of overhauls for repairable components of railway vehicles and the spare parts for the railway systems.Keywords: overhaul time, rolling stocks, simulation, spare parts
Procedia PDF Downloads 3378853 Response of Planktonic and Aggregated Bacterial Cells to Water Disinfection with Photodynamic Inactivation
Authors: Thayse Marques Passos, Brid Quilty, Mary Pryce
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The interest in developing alternative techniques to obtain safe water, free from pathogens and hazardous substances, is growing in recent times. The photodynamic inactivation of microorganisms (PDI) is a promising ecologically-friendly and multi-target approach for water disinfection. It uses visible light as an energy source combined with a photosensitiser (PS) to transfer energy/electrons to a substrate or molecular oxygen generating reactive oxygen species, which cause cidal effects towards cells. PDI has mainly been used in clinical studies and investigations on its application to disinfect water is relatively recent. The majority of studies use planktonic cells. However, in their natural environments, bacteria quite often do not occur as freely suspended cells (planktonic) but in cell aggregates that are either freely floating or attached to surfaces as biofilms. Microbes can form aggregates and biofilms as a strategy to protect them from environmental stress. As aggregates, bacteria have a better metabolic function, they communicate more efficiently, and they are more resistant to biocide compounds than their planktonic forms. Among the bacteria that are able to form aggregates are members of the genus Pseudomonas, they are a very diverse group widely distributed in the environment. Pseudomonas species can form aggregates/biofilms in water and can cause particular problems in water distribution systems. The aim of this study was to evaluate the effectiveness of photodynamic inactivation in killing a range of planktonic cells including Escherichia coli DSM 1103, Staphylococcus aureus DSM 799, Shigella sonnei DSM 5570, Salmonella enterica and Pseudomonas putida DSM 6125, and aggregating cells of Pseudomonas fluorescens DSM 50090, Pseudomonas aeruginosa PAO1. The experiments were performed in glass Petri dishes, containing the bacterial suspension and the photosensitiser, irradiated with a multi-LED (wavelengths 430nm and 660nm) for different time intervals. The responses of the cells were monitored using the pour plate technique and confocal microscopy. The study showed that bacteria belonging to Pseudomonads group tend to be more tolerant to PDI. While E. coli, S. aureus, S. sonnei and S. enterica required a dosage ranging from 39.47 J/cm2 to 59.21 J/cm2 for a 5 log reduction, Pseudomonads needed a dosage ranging from 78.94 to 118.42 J/cm2, a higher dose being required when the cells aggregated.Keywords: bacterial aggregation, photoinactivation, Pseudomonads, water disinfection
Procedia PDF Downloads 2968852 Understanding the Dynamics of Human-Snake Negative Interactions: A Study of Indigenous Perceptions in Tamil Nadu, Southern India
Authors: Ramesh Chinnasamy, Srishti Semalty, Vishnu S. Nair, Thirumurugan Vedagiri, Mahesh Ganeshan, Gautam Talukdar, Karthy Sivapushanam, Abhijit Das
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Snakes form an integral component of ecological systems. Human population explosion and associated acceleration of habitat destruction and degradation, has led to a rapid increase in human-snake encounters. The study aims at understanding the level of awareness, knowledge, and attitude of the people towards human-snake negative interaction and role of awareness programmes in the Moyar river valley, Tamil Nadu. The study area is part of the Mudumalai and the Sathyamangalam Tiger Reserves, which are significant wildlife corridors between the Western Ghats and the Eastern Ghats in the Nilgiri Biosphere Reserve. The data was collected using questionnaire covering 644 respondents spread across 18 villages between 2018 and 2019. The study revealed that 86.5% of respondents had strong negative perceptions towards snakes which were propelled by fear, superstitions, and threat of snakebite which was common and did not vary among different villages (F=4.48; p = <0.05) and age groups (X2 = 1.946; p = 0.962). Cobra 27.8% (n = 294) and rat snake 21.3% (n = 225) were the most sighted species and most snake encounter occurred during the monsoon season i.e., July 35.6 (n = 218), June 19.1% (n = 117) and August 18.4% (n = 113). At least 1 out of 5 respondents was reportedly bitten by snakes during their lifetime. The most common species of snakes that were the cause of snakebite were Saw scaled viper (32.6%, n = 42) followed by Cobra 17.1% (n = 22). About 21.3% (n = 137) people reported livestock loss due to pythons and other snakes 21.3% (n = 137). Most people, preferred medical treatment for snakebite (87.3%), whereas 12.7%, still believed in traditional methods. The majority (82.3%) used precautionary measure by keeping traditional items such as garlic, kerosene, and snake plant to avoid snakes. About 30% of the respondents expressed need for technical and monetary support from the forest department that could aid in reducing the human-snake conflict. It is concluded that the general perception in the study area is driven by fear and negative attitude towards snakes. Though snakes such as Cobra were widely worshiped in the region, there are still widespread myths and misconceptions that have led to the irrational killing of snakes. Awareness and innovative education programs rooted in the local context and language should be integrated at the village level, to minimize risk and the associated threat of snakebite among the people. Results from this study shall help policy makers to devise appropriate conservation measures to reduce human-snake conflicts in India.Keywords: Envenomation, Health-Education, Human-Wildlife Conflict, Neglected Tropical Disease, Snakebite Mitigation, Traditional Practitioners
Procedia PDF Downloads 2288851 Thermodynamic Analysis of Zeotropic Mixture Used in Low Temperature Solar Rankine Cycle with Ejector for Power Generation
Authors: Basma Hamdi, Lakdar Kairouani, Ezzedine Nahdi
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The objective of this work is to present a thermodynamic analysis of low temperature solar Rankine cycle with ejector for power generation using zeotropic mixtures. Based on theoretical calculation, effects of zeotropic mixtures compositions on the performance of solar Rankine cycle with ejector are discussed and compared with corresponding pure fluids. Variations of net power output, thermal efficiency were calculating with changing evaporation temperature. The ejector coefficient had analyzed as independent variable. The result show that (R245fa/R152a) has a higher thermal efficiency than using pure fluids.Keywords: zeotropic mixture, thermodynamic analysis, ejector, low-temperature solar rankine cycle
Procedia PDF Downloads 2818850 Seismic Analysis of Adjacent Buildings Connected with Dampers
Authors: Devyani D. Samarth, Sachin V. Bakre, Ratnesh Kumar
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This work deals with two buildings adjacent to each other connected with dampers. The “Imperial Valley Earthquake - El Centro", "May 18, 1940 earthquake time history is used for dynamic analysis of the system in the time domain. The effectiveness of fluid joint dampers is then investigated in terms of the reduction of displacement, acceleration and base shear responses of adjacent buildings. Finally, an extensive parametric study is carried out to find optimum damper properties like stiffness (Kd) and damping coefficient (Cd) for adjacent buildings. Results show that using fluid dampers to connect the adjacent buildings of different fundamental frequencies can effectively reduce earthquake-induced responses of either building if damper optimum properties are selected.Keywords: energy dissipation devices, time history analysis, viscous damper, optimum parameters
Procedia PDF Downloads 4938849 Reading as Moral Afternoon Tea: An Empirical Study on the Compensation Effect between Literary Novel Reading and Readers’ Moral Motivation
Authors: Chong Jiang, Liang Zhao, Hua Jian, Xiaoguang Wang
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The belief that there is a strong relationship between reading narrative and morality has generally become the basic assumption of scholars, philosophers, critics, and cultural critics. The virtuality constructed by literary novels inspires readers to regard the narrative as a thinking experiment, creating the distance between readers and events so that they can freely and morally experience the positions of different roles. Therefore, the virtual narrative combined with literary characteristics is always considered as a "moral laboratory." Well-established findings revealed that people show less lying and deceptive behaviors in the morning than in the afternoon, called the morning morality effect. As a limited self-regulation resource, morality will be constantly depleted with the change of time rhythm under the influence of the morning morality effect. It can also be compensated and restored in various ways, such as eating, sleeping, etc. As a common form of entertainment in modern society, literary novel reading gives people more virtual experience and emotional catharsis, just as a relaxing afternoon tea that helps people break away from fast-paced work, restore physical strength, and relieve stress in a short period of leisure. In this paper, inspired by the compensation control theory, we wonder whether reading literary novels in the digital environment could replenish a kind of spiritual energy for self-regulation to compensate for people's moral loss in the afternoon. Based on this assumption, we leverage the social annotation text content generated by readers in digital reading to represent the readers' reading attention. We then recognized the semantics and calculated the readers' moral motivation expressed in the annotations and investigated the fine-grained dynamics of the moral motivation changing in each time slot within 24 hours of a day. Comprehensively comparing the division of different time intervals, sufficient experiments showed that the moral motivation reflected in the annotations in the afternoon is significantly higher than that in the morning. The results robustly verified the hypothesis that reading compensates for moral motivation, which we called the moral afternoon tea effect. Moreover, we quantitatively identified that such moral compensation can last until 14:00 in the afternoon and 21:00 in the evening. In addition, it is interesting to find that the division of time intervals of different units impacts the identification of moral rhythms. Dividing the time intervals by four-hour time slot brings more insights of moral rhythms compared with that of three-hour and six-hour time slot.Keywords: digital reading, social annotation, moral motivation, morning morality effect, control compensation
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