Search results for: ASTM D standards

Authors: Abdullah Işıktaş, Kevser Dincer

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The use of HEPA filters for air conditioning systems in clean rooms tends to increase progressively in pharmaceutical, food stuff industries and in hospitals. There are two standards widely used for HEPA filters; the EN 1822 standards published by the European Union, CEN (European Committee for Standardization) and the US based IEST standard (Institute of Environmental Sciences and Technology. Both standards exhibit some differences in the definitions of efficiency and its measurement methods. While IEST standard defines efficiency at the grit diameter of 0.3 µm, the EN 1822 standard takes MPPS (Most Penetrating Particle Size) as the basis of its definition. That is, the most difficult grit size to catch up. On the other hand, while IEST suggests that photometer and grit counters be used for filter testing, in EN 1822 standard, only the grit (grain) counters are recommended for that purpose. In this study, powder holding capacities of H13 and H14 grade materials under the EN 779 standard are investigated experimentally by using activated carbon. Measurements were taken on an experimental set up based on the TS 932 standard. Filter efficiency was measured by injecting test powder at amounts predetermined in the standards into the filters at certain intervals. The data obtained showed that the powder holding capacities of the activated carbon filter are high enough to yield efficiency of around 90% and that the H13 and H14 filters exhibit high efficiency suitable for the standard used.

Keywords: activated carbon filters, HEPA filters, powder holding capacities, air conditioning systems

Procedia PDF Downloads 218

Authors: Othman Ali Alghtani, Yahya Abdul-Ekhalq Ali, Abdullah Abdul-Ekhalq Ali, Ahmed Al Sadiq Abdul Majeed, Najwa Attian Al-Mohammadi, Obead Mozel Alharbi, Sabri Mohamed Ismail, Omar Ibrahim Asiri

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This study assessed the curricula of secondary schools given requirements to enhance the quality of life of students. The components of quality of life were described to build a list of standards and indicators. A questionnaire assessing the dimensions of mental (cognitive and emotional), physical, digital, and social health, and environmental awareness was prepared. A descriptive-analytical approach was used on a sample of 258 teachers and educational supervisors in Tabuk. The results indicated shortcomings in the secondary school curricula regarding developing standards and indicators of components of quality of life. Results also indicated that secondary school curricula incorporated few practices to improve student’s quality of life. No significant differences were found regarding the core subject, job, gender, and years of experience.

Keywords: assessing curricula, teacher practices, quality of life, teaching practices

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Authors: Ana Luiza Da Gama E Souza

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This article aims to discuss the problem of food insecurity in Brazil in what it refers to contamination of food by chemical substances such as herbicides, pesticides, and other contaminants. The issue will be faced by analyzing, on the one hand, the standards that guide the food system in the world and, on the other hand, human rights indicators whose purpose is to provide an effective monitoring of the State's obligations to guarantee food security, analyzing the implications of the former for the success of the latter. The methodology adopted in this article was bibliographic-documentary and consists of three moments of analysis. The first moment consists in the analysis of the reports of the Commission on Human Rights of the Organization of American States to identify the set of progress indicators developed by the Commission. This analysis will involve the new methodology used to evaluate the efficiency in monitoring food security in Brazil the case of using pesticides in the production of food at levels of toxicity not admitted by the inspection bodies. The second moment consists in evaluating the mechanism for monitoring food security in Brazil, which was initially established by the National Food Security Plan (PLANSAN) for 2012-2015 and improved by the II National Food Security Plan for 2016-2019. Those mechanisms were prepared by the Chamber (CAISAN), and have the function to compare the monitoring proposals with the results presented by CAISAN on the Indicators and Results Report of the National Plan for Food and Nutrition Security 2012-2015. The third moment was intended to understand, analyze and evaluate the standardization process of the agri-food system, especially regarding the level of toxicity standards, that is related to food safety monitoring as a guarantee of pesticide-free food. The results show the dependence between private standards of toxicity and the indicators of food safety that leads to inefficiency on monitoring that mechanism in Brazil.

Keywords: standards, indicators, human rights, food security

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

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

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

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Authors: T. P. Sathishkumar, P. Navaneethakrishnan

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The research work investigates the variation of tensile properties for the sansevieria ehrenbergii fiber (SEF) and SEF reinforced polyester composites respect to various water absorption time. The experiments were conducted according to ATSM D3379-75 and ASTM D570 standards. The percentage of water absorption for composite specimens was measured according to ASTM D570 standard. The fiber of SE was cut in to 30 mm length for preparation of the composites. The simple hand lay-up method followed by compression moulding process adopted to prepare the randomly oriented SEF reinforced polyester composites at constant fiber weight fraction of 40%. The surface treatment was done on the SEFs with various chemicals such as NaOH, KMnO4, Benzoyl Peroxide, Benzoyl Chloride and Stearic Acid before preparing the composites. NaOH was used for pre-treatment of all other chemical treatments. The morphology of the tensile fractured specimens studied using the Scanning Electron Microscopic. The tensile strength of the SEF and SEF reinforced polymer composites were carried out with various water absorption time such as 4, 8, 12, 16, 20 and 24 hours respectively. The result shows that the tensile strength was drop off with increase in water absorption time for all composites. The highest tensile property of raw fiber was found due to lowest moistures content. Also the chemical bond between the cellulose and cementic materials such as lignin and wax was highest due to lowest moisture content. Tensile load was lowest and elongation was highest for the water absorbed fibers at various water absorption time ranges. During this process, the fiber cellulose inhales the water and expands the primary and secondary fibers walls. This increases the moisture content in the fibers. Ultimately this increases the hydrogen cation and the hydroxide anion from the water. In tensile testing, the water absorbed fibers shows highest elongation by stretching of expanded cellulose walls and the bonding strength between the fiber cellulose is low. The load carrying capability was stable at 20 hours of water absorption time. This could be directly affecting the interfacial bonding between the fiber/matrix and composite strength. The chemically treated fibers carry higher load and lower elongation which is due to removal of lignin, hemicellulose and wax content. The water time absorption decreases the tensile strength of the composites. The chemically SEF reinforced composites shows highest tensile strength compared to untreated SEF reinforced composites. This was due to highest bonding area between the fiber/matrix. This was proven in the morphology at the fracture zone of the composites. The intra-fiber debonding was occurred by water capsulation in the fiber cellulose. Among all, the tensile strength was found to be highest for KMnO4 treated SEF reinforced composite compared to other composites. This was due to better interfacial bonding between the fiber-matrix compared to other treated fiber composites. The percentage of water absorption of composites increased with time of water absorption. The percentage weight gain of chemically treated SEF composites at 4 hours to zero water absorption are 9, 9, 10, 10.8 and 9.5 for NaOH, BP, BC, KMnO4 and SA respectively. The percentage weight gain of chemically treated SEF composites at 24 hours to zero water absorption 5.2, 7.3, 12.5, 16.7 and 13.5 for NaOH, BP, BC, KMnO4 and SA respectively. Hence the lowest weight gain was found for KMnO4 treated SEF composites by highest percentage with lowest water uptake. However the chemically treated SEF reinforced composites is possible materials for automotive application like body panels, bumpers and interior parts, and household application like tables and racks etc.

Keywords: fibres, polymer-matrix composites (PMCs), mechanical properties, scanning electron microscopy (SEM)

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Authors: Ahmad Idris, Bishir Kado, Murtala Umar, Armaya`u Suleiman Labo

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Superpave is the short form of Superior Performing Asphalt Pavement and represents a basis for specifying component materials, asphalt mixture design and analysis, and pavement performance prediction. This new technology is the result of long research projects conducted by the strategic Highway Research program (SHRP) of the Federal Highway Administration. This research was aimed at examining the suitability of Aggregates found in Kano for used in Superpave design method. Aggregates samples were collected from different sources in Kano Nigeria and their Engineering properties, as they relate to the SUPERPAVE design requirements were determined. The average result of Coarse Aggregate Angularity in Kano was found to be 87% and 86% of one fractured face and two or more fractured faces respectively with a standard of 80% and 85% respectively. Fine Aggregate Angularity average result was found to be 47% with a requirement of 45% minimum. A flat and elongated particle which was found to be 10% has a maximum criterion of 10%. Sand equivalent was found to be 51% with the criteria of 45% minimum. Strength tests were also carried out, and the results reflect the requirements of the standards. The tests include Impact value test, Aggregate crushing value, and Aggregate Abrasion tests and the results are 27.5%, 26.7%, and 13%, respectively, with the maximum criteria of 30%. Specific gravity was also carried out and the result was found to have an average value of 2.52 with a criterion of 2.6 to 2.9 and Water absorption was found to be 1.41% with maximum criteria of 0.6%. From the study, the result of the tests indicated that the aggregates properties has met the requirements of Superpave design method based on the specifications of ASTMD 5821, ASTM D 4791, AASHTO T176, AASHTO T33 and BS815.

Keywords: Superpave, aggregates, asphalt mix, Kano

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

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

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

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Authors: Milad Abbasi

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Carbon fiber-reinforced polymer (CFRP) composite structures are increasingly being utilized in the automotive industry due to their lightweight and specific energy absorption capabilities. Although it is impossible to predict composite mechanical properties directly using theoretical methods, various research has been conducted so far in the literature for accurate simulation of CFRP structures' energy-absorbing behavior. In this research, axial compression experiments were carried out on hand lay-up unidirectional CFRP composite tubes. The fabrication method allowed the authors to extract the material properties of the CFRPs using ASTM D3039, D3410, and D3518 standards. A neural network machine learning algorithm was then utilized to build a robust prediction model to forecast the axial compressive properties of CFRP tubes while reducing high-cost experimental efforts. The predicted results have been compared with the experimental outcomes in terms of load-carrying capacity and energy absorption capability. The results showed high accuracy and precision in the prediction of the energy-absorption capacity of the CFRP tubes. This research also demonstrates the effectiveness and challenges of machine learning techniques in the robust simulation of composites' energy-absorption behavior. Interestingly, the proposed method considerably condensed numerical and experimental efforts in the simulation and calibration of CFRP composite tubes subjected to compressive loading.

Keywords: CFRP composite tubes, energy absorption, crushing behavior, machine learning, neural network

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Authors: Cuitao Zhang, Xiongwen He

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According to the new requirements of the future spacecraft, such as networking, modularization and non-cable, this paper studies the CCSDS wireless communications standards, and focuses on the low data-rate wireless communications for spacecraft monitoring and control. The application fields and advantages of wireless communications are analyzed. Wireless communications technology has significant advantages in reducing the weight of the spacecraft, saving time in spacecraft integration, etc. Based on this technology, a scheme for spacecraft data system is put forward. The corresponding block diagram and key wireless interface design of the spacecraft data system are given. The design proposal of the wireless node and information flow of the spacecraft are also analyzed. The results show that the wireless communications scheme is reasonable and feasible. The wireless communications technology can meet the future spacecraft demands in networking, modularization and non-cable.

Keywords: Consultative Committee for Space Data Systems (CCSDS) standards, information flow, non-cable, spacecraft, wireless communications

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Authors: Ahsan R. Khokhar, Fizza Hassan

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Alkali-Silica Reaction (ASR) has been recognized as a potential cause of concrete degradation in the world since the 1940s. In Pakistan, mega hydropower structures like dams, weirs constructed from aggregates extracted from a local riverbed exhibited different levels of alkali-silica reactivity over an extended service period. The concrete expansion potential due to such aggregates has been categorized as slow-reactive. Apart from hydropower structures, ASR existence has been identified in the concrete structural elements of a Textile Mill building which used aggregates extracted from the nearby riverbed. The original structure of the Textile Mill was erected in the 80s with the addition of a textile ‘sizing and wrapping’ hall constructed in the 90s. In the years to follow, intensive spalling was observed in the structural members of the subject hall; enough to threat to the overall stability of the building. Limitations such as incomplete building data posed hurdles during the detailed structural investigation. The paper lists observations made while assessing the extent of damage and its effect on the building hall structure. Core testing and Petrographic tests were carried out as per the ASTM standards for strength degradation analysis followed by the identifying its root cause. Results confirmed significant structural strength reduction because of ASR which necessitated the formulation of an immediate re-strengthening solution. The paper also discusses the possible tracks of rehabilitative measures which are being adapted to stabilize the structure and seize further concrete expansion.

Keywords: Alkali-Silica Reaction (ASR), concrete strength degradation, damage assessment, damage evaluation

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Authors: B. Vinod, L. J. Sudev

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Natural fibers as reinforcement in polymer matrix material are gaining lot of attention in recent years. Natural fibers like jute, sisal, coir, hemp, banana etc. have attracted substantial importance as a potential structural material because of its attractive features along with its good mechanical properties. Cryogenic applications of natural fiber reinforced polymer composites are gaining importance. These materials need to possess good mechanical and physical properties at cryogenic temperatures to meet the high requirements by the cryogenic engineering applications. The objective of this work is to investigate the mechanical behavior of hybrid hemp/jute fibers reinforced epoxy composite material at liquid nitrogen temperature. Hybrid hemp/jute fibers reinforced polymer composite is prepared by hand lay-up method and test specimens are cut according to ASTM standards. These test specimens are dipped in liquid nitrogen for different time durations. The tensile properties, flexural properties and impact strength of the specimen are tested immediately after the specimens are removed from liquid nitrogen container. The experimental results indicate that the cryogenic treatment of the polymer composite has a significant effect on the mechanical properties of this material. The tensile properties and flexural properties of the hybrid hemp/jute fibers epoxy composite at liquid nitrogen temperature is higher than at room temperature. The impact strength of the material decreased after subjecting it to liquid nitrogen temperature.

Keywords: liquid nitrogen temperature, polymer composite, tensile properties, flexural properties

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Authors: Suad M. Abuzariba, M. Gazette

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To test for the presence of toxic heavy metals, specifically Arsenic, Lead, and Mercury in formula milk available in Misrata city north of Libya for infants aged 6-12 months through Atomic Absorption Spectrophotometer,30 samples of imported milk formula in Libyan markets subjected to test to accurate their pollution with heavy metals, We get concentration of Hg, Ar, Pb in milk formula samples was between 0.002-1.37, 1.62-0.04–2.16, 0.15–0.65 respectively, when compared the results with Libyan &WHO standards ,they were within standards of toxic heavy metals. The presence or absence of toxic heavy metals (Lead, Arsenic, and Mercury) in selected infant formula milk and their levels within or beyond standards set by the WHO. The three infant formulas tested, all were negative for Arsenic and Lead, while two out of the three infant formulas tested positive for Mercury with levels of 0.6333ppm and 0.8333ppm. The levels of Mercury obtained, expressed in parts per million (ppm), from the two infant formulas tested were above the Provisional Tolerable Weekly Intake of total Mercury, which is 0.005ppm, as set by the FAO, WHO, and JECFA.

Keywords: heavy metals, milk formula, Libya, toxic

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Authors: Azeem Alphonce

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In Pakistan, there is a variety of skin tones and colors across all provinces. However, a fair complexion is one of the standards of beauty among females in Pakistan, which creates insecurities in dark-complexioned females. This research is a critical discourse analysis of the language used on beauty products for females in Pakistan. The purpose was to analyze the language used on female beauty products using Van Dijk's three-stage socio-cognitive model to understand what message is received from the few words written and repeated across the packaging of various facial products, why such language is used and what are its wider socio-cognitive effects? The criterion for the selection of beauty products was skin whitening terminologies and the language used on these products. The results showed that over 57 per cent of products utilized skin-whitening terms. The adjectives written on the package indicate that fairer skin is the ultimate beauty goal of females. The analysis explored how the language reinforces unfair beauty standards and perpetuates colorism. It was concluded that female beauty products utilize discriminatory discourse by marginalizing individuals of darker skin tones. Fairer skin is promoted, whereas darker skin is referred to as a problem, flaw or imperfection. Socially shared mental models seem to have caused beauty companies to exploit and promote perceptions of colorism in society. Therefore, such discourse should be prevented, and beauty companies should utilize their discourse to promote acceptance of various skin tones.

Keywords: language, skin whitening products, beauty standards, social mental models

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Authors: Gnanachandrasamy G., Zhou Y., Ramkumar T., Venkatramanan S., Wang S., Mo Liping, Jingru Zhang

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In order to assess the heavy metal contamination totally fourty five groundwater samples were collected from the coastal part of Cauvery deltaic region, South India, during monsoon season in the year of 2017. The study area lies between longitudes 79º15’ to 79º 50’ E and latitudes 10º10’ to 11º20’ N with total area of 2,569 km². The concentration of As, Ba, Cd, Cr, Co, Cu, Ni, Pb, Se, and Zn were analyzed by Inductively Coupled Plasma Mass Spectrometry (ICP-MS). The heavy metals ranged between 0.007-117.8 µg/l for As, 8.503-1281 µg/l for Ba, 0.006-0.12 µg/l for Cd, 0.23-5.572µg/l for Cr, 0.44-17.9 µg/l for Co, 0.633-11.56 µg/l for Cu, 0.467-29.34 µg/l for Ni, 0.008-5.756 µg/l for Pb, 0.979 to 45.49 µg/l for Se, and 2.712-10480 µg/l for Zn in the groundwaters. A comparison of heavy metal concentration with WHO and BIS drinking water standards shows that Ni, Zn, As, Se, and Ba level is higher than the drinking water standards in some of the groundwater samples, and the concentrations of all the other heavy metals were lower than the drinking water standards. The present levels of heavy metal concentration in the studied area groundwaters are moderate to severe to public health and environmental concerns and need attention.

Keywords: cauvery delta, drinking water, groundwater, heavy metals

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Authors: Olia Kanevskaia

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Standardization has been in the limelight of numerous academic studies. Typically described as ‘any set of technical specifications that either provides or is intended to provide a common design for a product or process’, standards do not only set quality benchmarks for products and services, but also spur competition and innovation, resulting in advantages for manufacturers and consumers. Their contribution to globalization and technology advancement is especially crucial in the Information and Communication Technology (ICT) and telecommunications sector, which is also characterized by a weaker state-regulation and expert-based rule-making. Most of the standards developed in that area are interoperability standards, which allow technological devices to establish ‘invisible communications’ and to ensure their compatibility and proper functioning. This type of standard supports a large share of our daily activities, ranging from traffic coordination by traffic lights to the connection to Wi-Fi networks, transmission of data via Bluetooth or USB and building the network architecture for the Internet of Things (IoT). A large share of ICT standards is developed in the specialized voluntary platforms, commonly referred to as Standards Development Organizations (SDOs), which gather experts from various industry sectors, private enterprises, governmental agencies and academia. The institutional architecture of these bodies can vary from semi-public bodies, such as European Telecommunications Standards Institute (ETSI), to industry-driven consortia, such as the Internet Engineering Task Force (IETF). The past decades witnessed a significant shift of standard setting to those institutions: while operating independently from the states regulation, they offer a rather informal setting, which enables fast-paced standardization and places technical supremacy and flexibility of standards above other considerations. Although technical norms and specifications developed by such nongovernmental platforms are not binding, they appear to create significant regulatory impact. In the United States (US), private voluntary standards can be used by regulators to achieve their policy objectives; in the European Union (EU), compliance with harmonized standards developed by voluntary European Standards Organizations (ESOs) can grant a product a free-movement pass. Moreover, standards can de facto manage the functioning of the market when other regulative alternatives are not available. Hence, by establishing (potentially) mandatory norms, SDOs assume regulatory functions commonly exercised by States and shape their own legal order. The purpose of this paper is threefold: First, it attempts to shed some light on SDOs’ institutional architecture, focusing on private, industry-driven platforms and comparing their regulatory frameworks with those of formal organizations. Drawing upon the relevant scholarship, the paper then discusses the extent to which the formulation of technological standards within SDOs constitutes a private legal order, operating in the shadow of governmental regulation. Ultimately, this contribution seeks to advise whether a state-intervention in industry-driven standard setting is desirable, and whether the increasing regulatory importance of SDOs should be addressed in legislation on standardization.

Keywords: private order, standardization, standard-setting organizations, transnational law

Procedia PDF Downloads 133

Authors: Ahmad Idris, Armaya`u Suleiman Labo, Ado Yusuf Abdulfatah, Murtala Umar

Abstract:

Super pave is the short form of Superior Performing Asphalt Pavement and represents a basis for specifying component materials, asphalt mixture design and analysis, and pavement performance prediction. This new technology is the result of long research projects conducted by the strategic Highway Research program (SHRP) of the Federal Highway Administration. This research was aimed at examining the suitability of Aggregates found in Kano for used in super pave design method. Aggregates samples were collected from different sources in Kano Nigeria and their Engineering properties, as they relate to the SUPERPAVE design requirements were determined. The average result of Coarse Aggregate Angularity in Kano was found to be 87% and 86% of one fractured face and two or more fractured faces respectively with a standard of 80% and 85% respectively. Fine Aggregate Angularity average result was found to be 47% with a requirement of 45% minimum. A flat and elongated particle which was found to be 10% has a maximum criterion of 10%. Sand equivalent was found to be 51% with the criteria of 45% minimum. Strength tests were also carried out, and the results reflect the requirements of the standards. The tests include Impact value test, Aggregate crushing value and Aggregate Abrasion tests and the results are 27.5%, 26.7% and 13% respectively with a maximum criteria of 30%. Specific gravity was also carried out and the result was found to have an average value of 2.52 with a criterion of 2.6 to 2.9 and Water absorption was found to be 1.41% with maximum criteria of 0.6%. From the study, the result of the tests indicated that the aggregates properties have met the requirements of Super pave design method based on the specifications of ASTMD 5821, ASTM D 4791, AASHTO T176, AASHTO T33 and BS815.

Keywords: aggregates, construction, road design, super pave

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Authors: Karl Mabiala Dondia, Jing Ma

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In recent years, networks based on the 802.11 standards have gained a prolific deployment. The reason for this massive acceptance of the technology by both home users and corporations is assuredly due to the "plug-and-play" nature of the technology and the mobility. The lack of physical containment due to inherent nature of the wireless medium makes maintenance very challenging from a security standpoint. This study examines via continuous monitoring various predictable threats that 802.11 networks can face, how they are executed, where each attack may be executed and how to effectively defend against them. The key goal is to identify the key components of an effective wireless security policy.

Keywords: wireless LAN, IEEE 802.11 standards, continuous monitoring, security policy

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Authors: Nadezhda Kvatashidze, Elena Kharabadze

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It is broadly known that lease is a flexible means of funding enterprises. Lease reduces the risk related to access and possession of assets, as well as obtainment of funding. Therefore, it is important to refine lease accounting. The lease accounting regulations under the applicable standard (International Accounting Standards 17) make concealment of liabilities possible. As a result, the information users get inaccurate and incomprehensive information and have to resort to an additional assessment of the off-balance sheet lease liabilities. In order to address the problem, the International Financial Reporting Standards Board decided to change the approach to lease accounting. With the deficiencies of the applicable standard taken into account, the new standard (IFRS 16 ‘Leases’) aims at supplying appropriate and fair lease-related information to the users. Save certain exclusions; the lessee is obliged to recognize all the lease agreements in its financial report. The approach was determined by the fact that under the lease agreement, rights and obligations arise by way of assets and liabilities. Immediately upon conclusion of the lease agreement, the lessee takes an asset into its disposal and assumes the obligation to effect the lease-related payments in order to meet the recognition criteria defined by the Conceptual Framework for Financial Reporting. The payments are to be entered into the financial report. The new lease accounting standard secures supply of quality and comparable information to the financial information users. The International Accounting Standards Board and the US Financial Accounting Standards Board jointly developed IFRS 15: ‘Revenue from Contracts with Customers’. The standard allows the establishment of detailed revenue recognition practical criteria such as identification of the performance obligations in the contract, determination of the transaction price and its components, especially price variable considerations and other important components, as well as passage of control over the asset to the customer. IFRS 15: ‘Revenue from Contracts with Customers’ is very similar to the relevant US standards and includes requirements more specific and consistent than those of the standards in place. The new standard is going to change the recognition terms and techniques in the industries, such as construction, telecommunications (mobile and cable networks), licensing (media, science, franchising), real property, software etc.

Keywords: assessment of the lease assets and liabilities, contractual liability, division of contract, identification of contracts, contract price, lease identification, lease liabilities, off-balance sheet, transaction value

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Authors: Riaz Dhai

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The inherent differences between Islamic and conventional finance have given rise to a debate on whether conventional accounting standards provide sufficient disclosure in the annual financial statements of Islamic financial institutions (IFI). This issue has become more pronounced due to the rapid growth of IFIs over the last decade. This paper seeks to collate the literature surrounding this debate as well as summarise the key macro and micro level financial reporting differences between conventional and Islamic accounting. Based on these findings we propose some important areas of future research in this emerging field.

Keywords: Islamic financial institutions, financial reporting, critical analysis, conventional accounting standards

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Authors: Ichiro Mukai

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The purpose of this study is to investigate whether firms applying International Financial Reporting Standards (IFRS), provide high-quality and comparable earnings information that is useful for decision making of information users relative to firms applying local Generally Accepted Accounting Principles (GAAP). Focus is placed on the earnings quality of listed firms in several developed countries: Australia, Canada, France, Germany, Japan, the United Kingdom (UK), and the United States (US). Except for Japan and the US, the adoption of IFRS is mandatory for listed firms in these countries. In Japan, the application of IFRS is allowed for specific listed firms. In the US, the foreign firms listed on the US securities market are permitted to apply IFRS but the listed domestic firms are prohibited from doing so. In this paper, the differences in earnings quality are compared between firms applying local GAAP and those applying IFRS in each country and industry category, and the reasons of differences in earnings quality are analyzed using various factors. The results show that, although the earnings quality of firms applying IFRS is higher than that of firms applying local GAAP, this varies with country and industry category. Thus, even if a single set of global accounting standards is used for all listed firms worldwide, it is difficult to establish comparability of financial information among global firms. These findings imply that various circumstances surrounding firms, industries, and countries etc. influence business operations and affect the differences in earnings quality.

Keywords: accruals, earnings quality, IFRS, information comparability

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Authors: Katalina Grigorova, Kaloyan Mironov

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The paper focuses on the benefits of business process modeling. Although this discipline is developing for many years, there is still necessity of creating new opportunities to meet the ever-increasing users’ needs. Because one of these needs is related to the conversion of business process models from one standard to another, the authors have developed a converter between BPMN and EPC standards using workflow patterns as intermediate tool. Nowadays there are too many systems for business process modeling. The variety of output formats is almost the same as the systems themselves. This diversity additionally hampers the conversion of the models. The presented study is aimed at discussing problems due to differences in the output formats of various modeling environments.

Keywords: business process modeling, business process modeling standards, workflow patterns, converting models

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Authors: Abdullah Abu-Tineh, Hissa Sadiq, Fatma Al-Mutawah, Youmen Chaaban

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The past 20 years have seen a proliferation of empirical research into various licensure systems. Extensive quantitative work investigates these systems of appraisal from different countries, but there is far less research on the implementation of the Qatari licensure system and the adoption of professional standards. In this paper, we provided a quantitatively and qualitatively descriptive look at the process that moves educators from their point of entry into the profession through their certification as accomplished professionals. Specifically, we focused on the perceptions of teachers and school leaders on the licensure system currently adopted by Ministry of Education and Higher Education in Qatar. The paper aims to inform progress towards a system of reliable, valid, and nationally appropriate teacher and school leader evaluation procedures. Such a system can support decision-making based on a common, comprehensive set of standards that ensures the placement of only the most effective educators in Qatari schools. This paper was made possible by NPRP grant # (NPRP7-1224-5-178) from the Qatar national research fund (a member of Qatar foundation) to Abdullah M. Abu-Tineh. The statements made herein are solely the responsibility of the author.

Keywords: licensure system, professional standards, professional portfolio, educator voice

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Authors: Diqin Qi, Jiaming Li, Siman Li

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Based on the use of the three-point smoothing method for selectively processing original data columns, this paper establishes a group of grey GM(1,1) models to predict the concentration ranges of four major air pollutants in Shanghai from 2023 to 2024. The results indicate that PM₁₀, SO₂, and NO₂ maintain the national Grade I standards, while the concentration of PM₂.₅ has decreased but still remains within the national Grade II standards. Combining the forecast results, recommendations are provided for the Shanghai municipal government's efforts in air pollution prevention and control.

Keywords: atmospheric pollutant prediction, Grey GM(1, 1), model group, three-point smoothing method

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Authors: Sinan Alsaadi, Mustafa Merdan

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Communication and access systems can be made with many methods in today’s world. These systems are such standards as Wifi, Wimax, Bluetooth, GPS and GPRS. Devices which use these standards also use system resources excessively in direct proportion to their transmission speed. However, large-scale data communication is not always needed. In such cases, a technology which will use system resources as little as possible and support smart network topologies has been needed in order to enable the transmissions of such small packet data and provide the control for this kind of devices. IEEE issued 802.15.4 standard upon this necessity and enabled the production of Zigbee protocol which takes these standards as its basis and devices which support this protocol. In our project, this communication protocol was preferred. The aim of this study is to provide the immediate data transmission of our robot from the field within the scope of the project. In addition, making the communication with the robot through Zigbee Protocol has also been aimed. While sitting on the computer, obtaining the desired data from the region where the robot is located has been taken as the basis. Arduino Uno R3 microcontroller which provides the control mechanism, 1298 shield as the motor driver.

Keywords: ZigBee, wireless network, remote monitoring, smart home, agricultural industry

Procedia PDF Downloads 252

Authors: Ahmet Y. Arabul, Ibrahim Senol, Fatma Keskin Arabul, Mustafa G. Aydeniz, Yasemin Oner, Gokhan Kalkan

Abstract:

In the standards of IEC 60076-2 and IEC 60076-7, three different hot-spot temperature estimation methods are suggested. In this study, the algorithms which used in hot-spot temperature calculations are analyzed by comparing the algorithms with the results of an experimental set-up made by a Transformer Monitoring System (TMS) in use. In tested system, TMS uses only top oil temperature and load ratio for hot-spot temperature calculation. And also, it uses some constants from standards which are on agreed statements tables. During the tests, it came out that hot-spot temperature calculation method is just making a simple calculation and not uses significant all other variables that could affect the hot-spot temperature.

Keywords: Hot-spot temperature, monitoring system, power transformer, smart grid

Procedia PDF Downloads 550

Authors: Patrizia Poscic, Sanja Candrlic, Danijela Jaksic

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The University of Rijeka, Department of Informatics participated in the Stand4Info project, co-financed by the European Union, with the main idea of an alignment of study programs with occupational and qualifications standards in the field of Informatics. A brief overview of our research methodology, goals and deliverables is shown. Our main research and project objectives were: a) development of occupational standards, qualification standards and study programs based on the Croatian Qualifications Framework (CROQF), b) higher education quality improvement in the field of information and communication sciences, c) increasing the employability of students of information and communication technology (ICT) and science, and d) continuously improving competencies of teachers in accordance with the principles of CROQF. CROQF is a reform instrument in the Republic of Croatia for regulating the system of qualifications at all levels through qualifications standards based on learning outcomes and following the needs of the labor market, individuals and society. The central elements of CROQF are learning outcomes - competences acquired by the individual through the learning process and proved afterward. The place of each acquired qualification is set by the level of the learning outcomes belonging to that qualification. The placement of qualifications at respective levels allows the comparison and linking of different qualifications, as well as linking of Croatian qualifications' levels to the levels of the European Qualifications Framework and the levels of the Qualifications framework of the European Higher Education Area. This research has made 3 proposals of occupational standards for undergraduate study level (System Analyst, Developer, ICT Operations Manager), and 2 for graduate (master) level (System Architect, Business Architect). For each occupational standard employers have provided a list of key tasks and associated competencies necessary to perform them. A set of competencies required for each particular job in the workplace was defined and each set of competencies as described in more details by its individual competencies. Based on sets of competencies from occupational standards, sets of learning outcomes were defined and competencies from the occupational standard were linked with learning outcomes. For each learning outcome, as well as for the set of learning outcomes, it was necessary to specify verification method, material, and human resources. The task of the project was to suggest revision and improvement of the existing study programs. It was necessary to analyze existing programs and determine how they meet and fulfill defined learning outcomes. This way, one could see: a) which learning outcomes from the qualifications standards are covered by existing courses, b) which learning outcomes have yet to be covered, c) are they covered by mandatory or elective courses, and d) are some courses unnecessary or redundant. Overall, the main research results are: a) completed proposals of qualification and occupational standards in the field of ICT, b) revised curricula of undergraduate and master study programs in ICT, c) sustainable partnership and association stakeholders network, d) knowledge network - informing the public and stakeholders (teachers, students, and employers) about the importance of CROQF establishment, and e) teachers educated in innovative methods of teaching.

Keywords: study program, qualification standard, occupational standard, higher education, informatics and computer science

Procedia PDF Downloads 118

Authors: Thi V. S. Nguyen, Kevin Laws

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This study investigates the construction of higher education teachers’ roles from the perspectives of participants in a compulsory teachers’ professional development for Vietnamese higher education teachers. Constructivist grounded theory was used as methodology and analysis of the study. Fifteen program participants were semi-structured interviewed before they started the professional development program for higher education teachers. Five trainers of the program were interviewed and documents related to teachers’ standards in Vietnam were analysed to supplement participants’ perspectives. Standards and roles of higher education teachers emerged as two categories grounded from data. Standard category involves moral and professional criteria, whereas roles of higher education teachers category consists of specific roles related to guiding student learning, and advising their academic, moral and social activities. A model of higher education teachers’ conceptions of their roles in a Vietnamese context addressing both professional (techne) and moral (praxis) responsibilities is constructed from this study. A discussion on teachers’ roles in higher education is put forward and insightful implications for the design and possible restructure of teachers’ professional development for early career higher education teachers is suggested.

Keywords: higher education teachers' roles and standards, moral roles, teachers' professional development, teachers' conceptions of their roles

Procedia PDF Downloads 351

Authors: Fatima Ali Abbass, Hassan Ibrahim Rkein

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The number of entities worldwide that currently accept digital currency as payment is increasing; however, digital currency still is not widely accepted as a medium of exchange, nor they represent legal tender. At the same time, this makes accounting for cryptocurrency, as cash (Currency) is not possible under IAS 7 and IAS 32, Cryptocurrency also cannot be accounted for as Financial Assets at fair value through profit or loss under IFRS 9. Therefore, this paper studies the possible means to account for Cryptocurrency, since, as of today, there is not yet an accounting standard that deals with cryptocurrency. The request to have a specific accounting standard is increasing from top accounting firms and from professional accounting bodies. This study uses a mixture of qualitative and quantitative analysis in its quest to explore the best possible way to account for cryptocurrency. Interviews and surveys were conducted targeting accounting professionals. This study highlighted the deficiencies in the current way of accounting for Cryptocurrency as intangible Assets with an indefinite life. The deficiency becomes well highlighted, as the asset will then be subject to impairment, where under GAAP, only depreciation in the value of the intangible asset is recognized. On the other hand, appreciation in the value of the asset is ignored, and this prohibits the reporting entity from showing the true value of the cryptocurrency asset. This research highlights the gap that arises due to using accounting standards that are not specific for Cryptocurrency and this study confirmed that there is an urgent need to call upon the accounting standards setters (IASB and FASB) to issue accounting standards specifically for Cryptocurrency.

Keywords: cryptocurrency, accounting, IFRS, GAAP, classification, measurement

Procedia PDF Downloads 69

Authors: Jae-Woo Kim, Kyung-Joong Lee, Hyun-Sik Ahn

Abstract:

This paper describes the development of a Motor-Driven Power Steering (MDPS) system using Automotive Open System Architecture (AUTOSAR) methodology. The MDPS system is a new power steering technology for vehicles and it can enhance driver’s convenience and fuel efficiency. AUTOSAR defines common standards for the implementation of embedded automotive software. Some aspects of safety and timing requirements are analyzed. Through the AUTOSAR methodology, the embedded software becomes more flexible, reusable and maintainable than ever. Hence, we first design software components (SW-C) for MDPS control based on AUTOSAR and implement SW-Cs for MDPS control using authoring tool following AUTOSAR standards.

Keywords: AUTOSAR, MDPS, simulink, software component

Procedia PDF Downloads 331

Authors: Chomba Kalunga

Abstract:

Many developing countries have a rich endowment of natural resources. Yet, amidst that wealth, living standards remain poor. At the same time, international markets have been surged with an increase in copper prices in the last twenty years. This is a presentation of the findings on the causal economic impact of Zambia’s copper mines, a country located in sub-Saharan Africa endowed with vast copper deposits on living standards using household data from 1996 to 2010, exploiting an episode where the copper prices on the international market were rising. Using an Instrumental Variable approach and controlling for constituency-level and microeconomic factors, the results show a significant impact of copper production on living standards. After splitting the constituencies close to and far away from the nearest mine, the results document that constituencies close to the mines benefited significantly from the increase in copper production, compared to their counterparts through increased levels of employment. Finally, the results are not consistent with the natural resource curse hypothesis; findings show a positive causal relationship between the presence of natural resources and socioeconomic outcomes in less developed countries, particularly for constituencies close to the mines in Zambia. Some key policy implications follow from the findings. The finding that increased copper production led to an increase in employment suggests that, in Zambias’ context, policies that promote local employment may be more beneficial to residents. Meaning that it is government policies that can help improve the living standards were government needs to work towards making this impact more substantial.

Keywords: copper prices, local development, mining, natural resources

Procedia PDF Downloads 189