Search results for: Pierre Yves Fravallo
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 182

Search results for: Pierre Yves Fravallo

92 Rotorcraft Performance and Environmental Impact Evaluation by Multidisciplinary Modelling

Authors: Pierre-Marie Basset, Gabriel Reboul, Binh DangVu, Sébastien Mercier

Abstract:

Rotorcraft provides invaluable services thanks to their Vertical Take-Off and Landing (VTOL), hover and low speed capabilities. Yet their use is still often limited by their cost and environmental impact, especially noise and energy consumption. One of the main brakes to the expansion of the use of rotorcraft for urban missions is the environmental impact. The first main concern for the population is the noise. In order to develop the transversal competency to assess the rotorcraft environmental footprint, a collaboration has been launched between six research departments within ONERA. The progress in terms of models and methods are capitalized into the numerical workshop C.R.E.A.T.I.O.N. “Concepts of Rotorcraft Enhanced Assessment Through Integrated Optimization Network”. A typical mission for which the environmental impact issue is of great relevance has been defined. The first milestone is to perform the pre-sizing of a reference helicopter for this mission. In a second milestone, an alternate rotorcraft concept has been defined: a tandem rotorcraft with optional propulsion. The key design trends are given for the pre-sizing of this rotorcraft aiming at a significant reduction of the global environmental impact while still giving equivalent flight performance and safety with respect to the reference helicopter. The models and methods have been improved for catching sooner and more globally, the relative variations on the environmental impact when changing the rotorcraft architecture, the pre-design variables and the operation parameters.

Keywords: environmental impact, flight performance, helicopter, multi objectives multidisciplinary optimization, rotorcraft

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91 Energy Efficiency Approach to Reduce Costs of Ownership of Air Jet Weaving

Authors: Corrado Grassi, Achim Schröter, Yves Gloy, Thomas Gries

Abstract:

Air jet weaving is the most productive, but also the most energy consuming weaving method. Increasing energy costs and environmental impact are constantly a challenge for the manufacturers of weaving machines. Current technological developments concern with low energy costs, low environmental impact, high productivity, and constant product quality. The high degree of energy consumption of the method can be ascribed to the high need of compressed air. An energy efficiency method is applied to the air jet weaving technology. Such method identifies and classifies the main relevant energy consumers and processes from the exergy point of view and it leads to the identification of energy efficiency potentials during the weft insertion process. Starting from the design phase, energy efficiency is considered as the central requirement to be satisfied. The initial phase of the method consists of an analysis of the state of the art of the main weft insertion components in order to point out a prioritization of the high demanding energy components and processes. The identified major components are investigated to reduce the high demand of energy of the weft insertion process. During the interaction of the flow field coming from the relay nozzles within the profiled reed, only a minor part of the stream is really accelerating the weft yarn, hence resulting in large energy inefficiency. Different tools such as FEM analysis, CFD simulation models and experimental analysis are used in order to design a more energy efficient design of the involved components in the filling insertion. A different concept for the metal strip of the profiled reed is developed. The developed metal strip allows a reduction of the machine energy consumption. Based on a parametric and aerodynamic study, the designed reed transmits higher values of the flow power to the filling yarn. The innovative reed fulfills both the requirement of raising energy efficiency and the compliance with the weaving constraints.

Keywords: air jet weaving, aerodynamic simulation, energy efficiency, experimental validation, weft insertion

Procedia PDF Downloads 172
90 An Efficient Motion Recognition System Based on LMA Technique and a Discrete Hidden Markov Model

Authors: Insaf Ajili, Malik Mallem, Jean-Yves Didier

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Human motion recognition has been extensively increased in recent years due to its importance in a wide range of applications, such as human-computer interaction, intelligent surveillance, augmented reality, content-based video compression and retrieval, etc. However, it is still regarded as a challenging task especially in realistic scenarios. It can be seen as a general machine learning problem which requires an effective human motion representation and an efficient learning method. In this work, we introduce a descriptor based on Laban Movement Analysis technique, a formal and universal language for human movement, to capture both quantitative and qualitative aspects of movement. We use Discrete Hidden Markov Model (DHMM) for training and classification motions. We improve the classification algorithm by proposing two DHMMs for each motion class to process the motion sequence in two different directions, forward and backward. Such modification allows avoiding the misclassification that can happen when recognizing similar motions. Two experiments are conducted. In the first one, we evaluate our method on a public dataset, the Microsoft Research Cambridge-12 Kinect gesture data set (MSRC-12) which is a widely used dataset for evaluating action/gesture recognition methods. In the second experiment, we build a dataset composed of 10 gestures(Introduce yourself, waving, Dance, move, turn left, turn right, stop, sit down, increase velocity, decrease velocity) performed by 20 persons. The evaluation of the system includes testing the efficiency of our descriptor vector based on LMA with basic DHMM method and comparing the recognition results of the modified DHMM with the original one. Experiment results demonstrate that our method outperforms most of existing methods that used the MSRC-12 dataset, and a near perfect classification rate in our dataset.

Keywords: human motion recognition, motion representation, Laban Movement Analysis, Discrete Hidden Markov Model

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89 Cdk1 Gates Cell Cycle-Dependent tRNA Synthesis by Regulating RNA Polymerase III Activity

Authors: Maricarmen Herrera, Pierre Chymkowitch, Joe Robertson, Jens Eriksson, Jorrit Enserink

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tRNA genes are transcribed by RNA polymerase III. During recent years, it has become clear that tDNA transcription fluctuates during the cell cycle. However, the mechanism by which the cell cycle controls the amplitude of tDNA transcription remains unknown. We found that the cyclin Clb5 recruits the cyclin dependent kinase Cdk1 to tRNA genes to sharply increase tRNA synthesis during a brief interval in the cell cycle. We show that Cdk1 promotes the interaction of TFIIIB with TFIIIC, that it stimulates the recruitment of TFIIIC to tRNA genes, that it prevents the formation of an overly stable TFIIIB-tDNA complex and that it augments the dynamics of RNA polymerase III. Furthermore, we identify Bdp1 as a novel Cdk1 substrate, and phosphorylation of Bdp1 is required for the cell cycle-dependent increase in tDNA transcription. In addition, we show that phosphorylation of the Cdk1 substrate Nup60 mediates formation of a Nup60-Nup2 complex at tRNA genes, which is also required for cell cycle-dependent tDNA transcription. Together, our findings indicate that Cdk1 activity gates tRNA synthesis by regulating the dynamics of the TFIIIB-TFIIIC-RNAPIII complex, and that it may promote the formation of a nuclear pore microenvironment conducive to efficient tDNA transcription.

Keywords: Cdk1, cell cycle, RNAPIII machinery, tRNA

Procedia PDF Downloads 157
88 A Computerized Tool for Predicting Future Reading Abilities in Pre-Readers Children

Authors: Stephanie Ducrot, Marie Vernet, Eve Meiss, Yves Chaix

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Learning to read is a key topic of debate today, both in terms of its implications on school failure and illiteracy and regarding what are the best teaching methods to develop. It is estimated today that four to six percent of school-age children suffer from specific developmental disorders that impair learning. The findings from people with dyslexia and typically developing readers suggest that the problems children experience in learning to read are related to the preliteracy skills that they bring with them from kindergarten. Most tools available to professionals are designed for the evaluation of child language problems. In comparison, there are very few tools for assessing the relations between visual skills and the process of learning to read. Recent literature reports that visual-motor skills and visual-spatial attention in preschoolers are important predictors of reading development — the main goal of this study aimed at improving screening for future reading difficulties in preschool children. We used a prospective, longitudinal approach where oculomotor processes (assessed with the DiagLECT test) were measured in pre-readers, and the impact of these skills on future reading development was explored. The dialect test specifically measures the online time taken to name numbers arranged irregularly in horizontal rows (horizontal time, HT), and the time taken to name numbers arranged in vertical columns (vertical time, VT). A total of 131 preschoolers took part in this study. At Time 0 (kindergarten), the mean VT, HT, errors were recorded. One year later, at Time 1, the reading level of the same children was evaluated. Firstly, this study allowed us to provide normative data for a standardized evaluation of the oculomotor skills in 5- and 6-year-old children. The data also revealed that 25% of our sample of preschoolers showed oculomotor impairments (without any clinical complaints). Finally, the results of this study assessed the validity of the DiagLECT test for predicting reading outcomes; the better a child's oculomotor skills are, the better his/her reading abilities will be.

Keywords: vision, attention, oculomotor processes, reading, preschoolers

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87 Planning Quality and Maintenance Activities in a Closed-Loop Serial Multi-Stage Manufacturing System under Constant Degradation

Authors: Amauri Josafat Gomez Aguilar, Jean Pierre Kenné

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This research presents the development of a self-sustainable manufacturing system from a circular economy perspective, structured by a multi-stage serial production system consisting of a series of machines under deterioration in charge of producing a single product and a reverse remanufacturing system constituted by the same productive systems of the first scheme and different tooling, fed by-products collected at the end of their life cycle, and non-conforming elements of the first productive scheme. Since the advanced production manufacturing system is unable to satisfy the customer's quality expectations completely, we propose the development of a mixed integer linear mathematical model focused on the optimal search and assignment of quality stations and preventive maintenance operation to the machines over a time horizon, intending to segregate the correct number of non-conforming parts for reuse in the remanufacturing system and thereby minimizing production, quality, maintenance, and customer non-conformance penalties. Numerical experiments are performed to analyze the solutions found by the model under different scenarios. The results showed that the correct implementation of a closed manufacturing system and allocation of quality inspection and preventive maintenance operations generate better levels of customer satisfaction and an efficient manufacturing system.

Keywords: closed loop, mixed integer linear programming, preventive maintenance, quality inspection

Procedia PDF Downloads 51
86 West Nile Virus Outbreaks in Canada under Expected Climate Conditions

Authors: Jalila Jbilou, Salaheddine El Adlouni, Pierre Gosselin

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Background: West Nile virus is increasingly an important public health issue in North America. In Canada, WVN was officially reported in Toronto and Montréal for the first time in 2001. During the last decade, several WNV events have been reported in several Canadian provinces. The main objective of the present study is to update the frequency of the climate conditions favorable to WNV outbreaks in Canada. Method: Statistical frequency analysis has been used to estimate the return period for climate conditions associated with WNV outbreaks for the 1961–2050 period. The best fit is selected through the Akaike Information Criterion, and the parameters are estimated using the maximum likelihood approach. Results: Results show that the climate conditions related to the 2002 event, for Montreal and Toronto, are becoming more frequent. For Saskatoon, the highest DD20 events recorded for the last few decades were observed in 2003 and 2007. The estimated return periods are 30 years and 70 years, respectively. Conclusion: The emergence of WNV was related to extremely high DD values in the summer. However, some exceptions may be related to several factors such as virus persistence, vector migration, and also improved diagnosis and reporting levels. It is clear that such climate conditions have become much more common in the last decade and will likely continue to do so over future decades.

Keywords: West Nile virus, climate, North America, statistical frequency analysis, risk estimation, public health, modeling, scenario, temperature, precipitation

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85 Double Functionalization of Magnetic Colloids with Electroactive Molecules and Antibody for Platelet Detection and Separation

Authors: Feixiong Chen, Naoufel Haddour, Marie Frenea-Robin, Yves MéRieux, Yann Chevolot, Virginie Monnier

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Neonatal thrombopenia occurs when the mother generates antibodies against her baby’s platelet antigens. It is particularly critical for newborns because it can cause coagulation troubles leading to intracranial hemorrhage. In this case, diagnosis must be done quickly to make platelets transfusion immediately after birth. Before transfusion, platelet antigens must be tested carefully to avoid rejection. The majority of thrombopenia (95 %) are caused by antibodies directed against Human Platelet Antigen 1a (HPA-1a) or 5b (HPA-5b). The common method for antigen platelets detection is polymerase chain reaction allowing for identification of gene sequence. However, it is expensive, time-consuming and requires significant blood volume which is not suitable for newborns. We propose to develop a point-of-care device based on double functionalized magnetic colloids with 1) antibodies specific to antigen platelets and 2) highly sensitive electroactive molecules in order to be detected by an electrochemical microsensor. These magnetic colloids will be used first to isolate platelets from other blood components, then to capture specifically platelets bearing HPA-1a and HPA-5b antigens and finally to attract them close to sensor working electrode for improved electrochemical signal. The expected advantages are an assay time lower than 20 min starting from blood volume smaller than 100 µL. Our functionalization procedure based on amine dendrimers and NHS-ester modification of initial carboxyl colloids will be presented. Functionalization efficiency was evaluated by colorimetric titration of surface chemical groups, zeta potential measurements, infrared spectroscopy, fluorescence scanning and cyclic voltammetry. Our results showed that electroactive molecules and antibodies can be immobilized successfully onto magnetic colloids. Application of a magnetic field onto working electrode increased the detected electrochemical signal. Magnetic colloids were able to capture specific purified antigens extracted from platelets.

Keywords: Magnetic Nanoparticles , Electroactive Molecules, Antibody, Platelet

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84 An Eulerian Method for Fluid-Structure Interaction Simulation Applied to Wave Damping by Elastic Structures

Authors: Julien Deborde, Thomas Milcent, Stéphane Glockner, Pierre Lubin

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A fully Eulerian method is developed to solve the problem of fluid-elastic structure interactions based on a 1-fluid method. The interface between the fluid and the elastic structure is captured by a level set function, advected by the fluid velocity and solved with a WENO 5 scheme. The elastic deformations are computed in an Eulerian framework thanks to the backward characteristics. We use the Neo Hookean or Mooney Rivlin hyperelastic models and the elastic forces are incorporated as a source term in the incompressible Navier-Stokes equations. The velocity/pressure coupling is solved with a pressure-correction method and the equations are discretized by finite volume schemes on a Cartesian grid. The main difficulty resides in that large deformations in the fluid cause numerical instabilities. In order to avoid these problems, we use a re-initialization process for the level set and linear extrapolation of the backward characteristics. First, we verify and validate our approach on several test cases, including the benchmark of FSI proposed by Turek. Next, we apply this method to study the wave damping phenomenon which is a mean to reduce the waves impact on the coastline. So far, to our knowledge, only simulations with rigid or one dimensional elastic structure has been studied in the literature. We propose to place elastic structures on the seabed and we present results where 50 % of waves energy is absorbed.

Keywords: damping wave, Eulerian formulation, finite volume, fluid structure interaction, hyperelastic material

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83 Optimized Brain Computer Interface System for Unspoken Speech Recognition: Role of Wernicke Area

Authors: Nassib Abdallah, Pierre Chauvet, Abd El Salam Hajjar, Bassam Daya

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In this paper, we propose an optimized brain computer interface (BCI) system for unspoken speech recognition, based on the fact that the constructions of unspoken words rely strongly on the Wernicke area, situated in the temporal lobe. Our BCI system has four modules: (i) the EEG Acquisition module based on a non-invasive headset with 14 electrodes; (ii) the Preprocessing module to remove noise and artifacts, using the Common Average Reference method; (iii) the Features Extraction module, using Wavelet Packet Transform (WPT); (iv) the Classification module based on a one-hidden layer artificial neural network. The present study consists of comparing the recognition accuracy of 5 Arabic words, when using all the headset electrodes or only the 4 electrodes situated near the Wernicke area, as well as the selection effect of the subbands produced by the WPT module. After applying the articial neural network on the produced database, we obtain, on the test dataset, an accuracy of 83.4% with all the electrodes and all the subbands of 8 levels of the WPT decomposition. However, by using only the 4 electrodes near Wernicke Area and the 6 middle subbands of the WPT, we obtain a high reduction of the dataset size, equal to approximately 19% of the total dataset, with 67.5% of accuracy rate. This reduction appears particularly important to improve the design of a low cost and simple to use BCI, trained for several words.

Keywords: brain-computer interface, speech recognition, artificial neural network, electroencephalography, EEG, wernicke area

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82 Comparative Study of the Sensitivity of Two Freshwater Gastropods, Lymnaea Stagnalis and Planorbarius Corneus, to Silver Nanoparticles: Bioaccumulation and Toxicity

Authors: Ting Wang, Pierre Marle, Vera I. Slaveykova, Kristin Schirmer, Wei Liu

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Metal-based nanoparticles (NPs) are considered detrimental to aquatic organisms due to their potential accumulation. However, little is known about the mechanisms underlying these effects and their species-specificity. Here, we used stable silver (Ag) NPs (20 nm, from 10 to 500 μg/L) with a low dissolution rate (≤2.4%) to study the bioaccumulation and biological impacts in two freshwater gastropods: Lymnaea stagnalis and Planorbarius corneus. No mortality was detected during the experiments. Ag bioaccumulation showed a dose-related increase with an enhanced concentration in both species after 7d exposure. L. stagnalis displayed a higher accumulation for AgNPs than P. corneus (e.g., up to 18- and 15-fold in hepatopancreas and hemolymph, respectively), which could be due to the more active L. stagnalis having greater contact with suspended AgNPs. Furthermore, the hepatopancreas and stomach were preferred organs for bioaccumulation compared to the kidney, mantle and foot. Regarding biological responses, the hemolymph rather than hepatopancreas appeared more susceptible to oxidative stress elicited by AgNPs, as shown by significantly increasing lipid peroxidation (i.e., formation of malondialdehyde). Neurotoxicity was detected in L. stagnalis when exposed to high concentrations (500 μg/L). Comparison with impacts elicited by dissolved Ag revealed that the effects observed on AgNPs exposure were mainly attributable to NPs. These results highlighted the relationship between the physiological traits, bioaccumulation, and toxicity responses of these two species to AgNPs and demonstrated the necessity of species-specificity considerations when assessing the toxicity of NPs.

Keywords: nanotoxicity, freshwater gastropods, species-specificity, metals, physiological traits

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81 Factors Affecting Slot Machine Performance in an Electronic Gaming Machine Facility

Authors: Etienne Provencal, David L. St-Pierre

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A facility exploiting only electronic gambling machines (EGMs) opened in 2007 in Quebec City, Canada under the name of Salons de Jeux du Québec (SdjQ). This facility is one of the first worldwide to rely on that business model. This paper models the performance of such EGMs. The interest from a managerial point of view is to identify the variables that can be controlled or influenced so that a comprehensive model can help improve the overall performance of the business. The EGM individual performance model contains eight different variables under study (Game Title, Progressive jackpot, Bonus Round, Minimum Coin-in, Maximum Coin-in, Denomination, Slant Top and Position). Using data from Quebec City’s SdjQ, a linear regression analysis explains 90.80% of the EGM performance. Moreover, results show a behavior slightly different than that of a casino. The addition of GameTitle as a factor to predict the EGM performance is one of the main contributions of this paper. The choice of the game (GameTitle) is very important. Games having better position do not have significantly better performance than games located elsewhere on the gaming floor. Progressive jackpots have a positive and significant effect on the individual performance of EGMs. The impact of BonusRound on the dependent variable is significant but negative. The effect of Denomination is significant but weakly negative. As expected, the Language of an EGMS does not impact its individual performance. This paper highlights some possible improvements by indicating which features are performing well. Recommendations are given to increase the performance of the EGMs performance.

Keywords: EGM, linear regression, model prediction, slot operations

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80 Statistical Modeling of Local Area Fading Channels Based on Triply Stochastic Filtered Marked Poisson Point Processes

Authors: Jihad Daba, Jean-Pierre Dubois

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Multi path fading noise degrades the performance of cellular communication, most notably in femto- and pico-cells in 3G and 4G systems. When the wireless channel consists of a small number of scattering paths, the statistics of fading noise is not analytically tractable and poses a serious challenge to developing closed canonical forms that can be analysed and used in the design of efficient and optimal receivers. In this context, noise is multiplicative and is referred to as stochastically local fading. In many analytical investigation of multiplicative noise, the exponential or Gamma statistics are invoked. More recent advances by the author of this paper have utilized a Poisson modulated and weighted generalized Laguerre polynomials with controlling parameters and uncorrelated noise assumptions. In this paper, we investigate the statistics of multi-diversity stochastically local area fading channel when the channel consists of randomly distributed Rayleigh and Rician scattering centers with a coherent specular Nakagami-distributed line of sight component and an underlying doubly stochastic Poisson process driven by a lognormal intensity. These combined statistics form a unifying triply stochastic filtered marked Poisson point process model.

Keywords: cellular communication, femto and pico-cells, stochastically local area fading channel, triply stochastic filtered marked Poisson point process

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79 Geodesign Application for Bio-Swale Design: A Data-Driven Design Approach for a Case Site in Ottawa Street North in Hamilton, Ontario, Canada

Authors: Adele Pierre, Nadia Amoroso

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Changing climate patterns are resulting in increased in storm severity, challenging traditional methods of managing stormwater runoff. This research compares a system of bioswales to existing curb and gutter infrastructure in a post-industrial streetscape of Hamilton, Ontario. Using the geodesign process, including rule-based set parameters and an integrated approach combining geospatial information with stakeholder input, a section of Ottawa St. North was modelled to show how green infrastructure can ease the burden on aging, combined sewer systems. Qualitative data was gathered from residents of the neighbourhood through field notes, and quantitative geospatial data through GIS and site analysis. Parametric modelling was used to generate multiple design scenarios, each visualizing resulting impacts on stormwater runoff along with their calculations. The selected design scenarios offered both an aesthetically pleasing urban bioswale street-scape system while minimizing and controlling stormwater runoff. Interactive maps, videos and the 3D model were presented for stakeholder comment via ESRI’s (Environmental System Research Institute) web-scene. The results of the study demonstrate powerful tools that can assist landscape architects in designing, collaborating and communicating stormwater strategies.

Keywords: bioswale, geodesign, data-driven and rule-based design, geodesign, GIS, stormwater management

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78 Investigating the Minimum RVE Size to Simulate Poly (Propylene carbonate) Composites Reinforced with Cellulose Nanocrystals as a Bio-Nanocomposite

Authors: Hamed Nazeri, Pierre Mertiny, Yongsheng Ma, Kajsa Duke

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The background of the present study is the use of environment-friendly biopolymer and biocomposite materials. Among the recently introduced biopolymers, poly (propylene carbonate) (PPC) has been gaining attention. This study focuses on the size of representative volume elements (RVE) in order to simulate PPC composites reinforced by cellulose nanocrystals (CNCs) as a bio-nanocomposite. Before manufacturing nanocomposites, numerical modeling should be implemented to explore and predict mechanical properties, which may be accomplished by creating and studying a suitable RVE. In other studies, modeling of composites with rod shaped fillers has been reported assuming that fillers are unidirectionally aligned. But, modeling of non-aligned filler dispersions is considerably more difficult. This study investigates the minimum RVE size to enable subsequent FEA modeling. The matrix and nano-fillers were modeled using the finite element software ABAQUS, assuming randomly dispersed fillers with a filler mass fraction of 1.5%. To simulate filler dispersion, a Monte Carlo technique was employed. The numerical simulation was implemented to find composite elastic moduli. After commencing the simulation with a single filler particle, the number of particles was increased to assess the minimum number of filler particles that satisfies the requirements for an RVE, providing the composite elastic modulus in a reliable fashion.

Keywords: biocomposite, Monte Carlo method, nanocomposite, representative volume element

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77 Physical Tests on Localized Fluidization in Offshore Suction Bucket Foundations

Authors: Li-Hua Luu, Alexis Doghmane, Abbas Farhat, Mohammad Sanayei, Pierre Philippe, Pablo Cuellar

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Suction buckets are promising innovative foundations for offshore wind turbines. They generally feature the shape of an inverted bucket and rely on a suction system as a driving agent for their installation into the seabed. Water is pumped out of the buckets that are initially placed to rest on the seabed, creating a net pressure difference across the lid that generates a seepage flow, lowers the soil resistance below the foundation skirt, and drives them effectively into the seabed. The stability of the suction mechanism as well as the possibility of a piping failure (i.e., localized fluidization within the internal soil plug) during their installation are some of the key questions that remain open. The present work deals with an experimental study of localized fluidization by suction within a fixed bucket partially embedded into a submerged artificial soil made of spherical beads. The transient process, from the onset of granular motion until reaching a stationary regime for the fluidization at the embedded bucket wall, is recorded using the combined optical techniques of planar laser-induced fluorescence and refractive index matching. To conduct a systematic study of the piping threshold for the seepage flow, we vary the beads size, the suction pressure, and the initial depth for the bucket. This experimental modelling, by dealing with erosion-related phenomena from a micromechanical perspective, shall provide qualitative scenarios for the local processes at work which are missing in the offshore practice so far.

Keywords: fluidization, micromechanical approach, offshore foundations, suction bucket

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76 Broadband Ultrasonic and Rheological Characterization of Liquids Using Longitudinal Waves

Authors: M. Abderrahmane Mograne, Didier Laux, Jean-Yves Ferrandis

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Rheological characterizations of complex liquids like polymer solutions present an important scientific interest for a lot of researchers in many fields as biology, food industry, chemistry. In order to establish master curves (elastic moduli vs frequency) which can give information about microstructure, classical rheometers or viscometers (such as Couette systems) are used. For broadband characterization of the sample, temperature is modified in a very large range leading to equivalent frequency modifications applying the Time Temperature Superposition principle. For many liquids undergoing phase transitions, this approach is not applicable. That is the reason, why the development of broadband spectroscopic methods around room temperature becomes a major concern. In literature many solutions have been proposed but, to our knowledge, there is no experimental bench giving the whole rheological characterization for frequencies about a few Hz (Hertz) to many MHz (Mega Hertz). Consequently, our goal is to investigate in a nondestructive way in very broadband frequency (A few Hz – Hundreds of MHz) rheological properties using longitudinal ultrasonic waves (L waves), a unique experimental bench and a specific container for the liquid: a test tube. More specifically, we aim to estimate the three viscosities (longitudinal, shear and bulk) and the complex elastic moduli (M*, G* and K*) respectively longitudinal, shear and bulk moduli. We have decided to use only L waves conditioned in two ways: bulk L wave in the liquid or guided L waves in the tube test walls. In this paper, we will present first results for very low frequencies using the ultrasonic tracking of a falling ball in the test tube. This will lead to the estimation of shear viscosity from a few mPa.s to a few Pa.s (Pascal second). Corrections due to the small dimensions of the tube will be applied and discussed regarding the size of the falling ball. Then the use of bulk L wave’s propagation in the liquid and the development of a specific signal processing in order to assess longitudinal velocity and attenuation will conduct to the longitudinal viscosity evaluation in the MHz frequency range. At last, the first results concerning the propagation, the generation and the processing of guided compressional waves in the test tube walls will be discussed. All these approaches and results will be compared to standard methods available and already validated in our lab.

Keywords: nondestructive measurement for liquid, piezoelectric transducer, ultrasonic longitudinal waves, viscosities

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75 Model Predictive Control Applied to Thermal Regulation of Thermoforming Process Based on the Armax Linear Model and a Quadratic Criterion Formulation

Authors: Moaine Jebara, Lionel Boillereaux, Sofiane Belhabib, Michel Havet, Alain Sarda, Pierre Mousseau, Rémi Deterre

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Energy consumption efficiency is a major concern for the material processing industry such as thermoforming process and molding. Indeed, these systems should deliver the right amount of energy at the right time to the processed material. Recent technical development, as well as the particularities of the heating system dynamics, made the Model Predictive Control (MPC) one of the best candidates for thermal control of several production processes like molding and composite thermoforming to name a few. The main principle of this technique is to use a dynamic model of the process inside the controller in real time in order to anticipate the future behavior of the process which allows the current timeslot to be optimized while taking future timeslots into account. This study presents a procedure based on a predictive control that brings balance between optimality, simplicity, and flexibility of its implementation. The development of this approach is progressive starting from the case of a single zone before its extension to the multizone and/or multisource case, taking thus into account the thermal couplings between the adjacent zones. After a quadratic formulation of the MPC criterion to ensure the thermal control, the linear expression is retained in order to reduce calculation time thanks to the use of the ARMAX linear decomposition methods. The effectiveness of this approach is illustrated by experiment and simulation.

Keywords: energy efficiency, linear decomposition methods, model predictive control, mold heating systems

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74 Application of Lattice Boltzmann Method to Different Boundary Conditions in a Two Dimensional Enclosure

Authors: Jean Yves Trepanier, Sami Ammar, Sagnik Banik

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Lattice Boltzmann Method has been advantageous in simulating complex boundary conditions and solving for fluid flow parameters by streaming and collision processes. This paper includes the study of three different test cases in a confined domain using the method of the Lattice Boltzmann model. 1. An SRT (Single Relaxation Time) approach in the Lattice Boltzmann model is used to simulate Lid Driven Cavity flow for different Reynolds Number (100, 400 and 1000) with a domain aspect ratio of 1, i.e., square cavity. A moment-based boundary condition is used for more accurate results. 2. A Thermal Lattice BGK (Bhatnagar-Gross-Krook) Model is developed for the Rayleigh Benard convection for both test cases - Horizontal and Vertical Temperature difference, considered separately for a Boussinesq incompressible fluid. The Rayleigh number is varied for both the test cases (10^3 ≤ Ra ≤ 10^6) keeping the Prandtl number at 0.71. A stability criteria with a precise forcing scheme is used for a greater level of accuracy. 3. The phase change problem governed by the heat-conduction equation is studied using the enthalpy based Lattice Boltzmann Model with a single iteration for each time step, thus reducing the computational time. A double distribution function approach with D2Q9 (density) model and D2Q5 (temperature) model are used for two different test cases-the conduction dominated melting and the convection dominated melting. The solidification process is also simulated using the enthalpy based method with a single distribution function using the D2Q5 model to provide a better understanding of the heat transport phenomenon. The domain for the test cases has an aspect ratio of 2 with some exceptions for a square cavity. An approximate velocity scale is chosen to ensure that the simulations are within the incompressible regime. Different parameters like velocities, temperature, Nusselt number, etc. are calculated for a comparative study with the existing works of literature. The simulated results demonstrate excellent agreement with the existing benchmark solution within an error limit of ± 0.05 implicates the viability of this method for complex fluid flow problems.

Keywords: BGK, Nusselt, Prandtl, Rayleigh, SRT

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73 Teachers of English for Accounting Purpose: Self-Identity and Self-Reflectivity

Authors: Nanis Setyorini

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This is an interpretive study that aims to explore English teachers’ self-identity and self-reflection on teaching of English for accounting purpose in Indonesian accounting schools. Pierre Bourdieu’s concepts of capitals, habitus, and field are applied to capture and analyze the outright feelings, dilemma, and efforts of how English teachers see their educational background and adjust their understanding of English teaching for specific purpose, how they deliver unrecognized materials about accountancy, how they build confidence in teaching accountancy experts, and how to develop their professional commitment as English teachers for accounting purpose. Therefore, semi-structured interviews and focus group discussions are conducted to 16 English teachers in accounting schools within five state and private universities in East Java, Indonesia. The appropriateness of English teachers for accounting students remains a debatable topic. Previous literatures assume that the best English teachers for accounting students should be those who can demonstrate good quality use of English as well as those who have sound accounting knowledge and experience; however, such teachers are rare to find. Most English teachers in Indonesian accounting schools generally graduate from English education or English literature that provide a very limited pedagogic theories and practices of English for specific purpose (ESP). As a result, ESP teachers often had misconception and loss of face when they deliver subject contents to their accounting students who sometimes have been employed as professional accountants. The teachers also face a dilemma in locating themselves as the insiders in English knowledge, but the outsiders in accounting field. These situations are generally problems in their early-stage of teaching due to the lack of ESP knowledge, the shortage of teaching preparation, the absence of ESP in-house trainings on English for accountancy, and the unconducive relations with accounting educators as well as other ESP teachers. Then, self-learning with various resources and strategies is said as their effort to develop their teaching competence so they are able to teach English for accounting students more effectively.

Keywords: ESP teacher, English for accounting, self-identity, self-reflectivity

Procedia PDF Downloads 375
72 Integration of an Augmented Reality System for the Visualization of the HRMAS NMR Analysis of Brain Biopsy Specimens Using the Brainlab Cranial Navigation System

Authors: Abdelkrim Belhaoua, Jean-Pierre Radoux, Mariana Kuras, Vincent Récamier, Martial Piotto, Karim Elbayed, François Proust, Izzie Namer

Abstract:

This paper proposes an augmented reality system dedicated to neurosurgery in order to assist the surgeon during an operation. This work is part of the ExtempoRMN project (Funded by Bpifrance) which aims at analyzing during a surgical operation the metabolic content of tumoral brain biopsy specimens by HRMAS NMR. Patients affected with a brain tumor (gliomas) frequently need to undergo an operation in order to remove the tumoral mass. During the operation, the neurosurgeon removes biopsy specimens using image-guided surgery. The biopsy specimens removed are then sent for HRMAS NMR analysis in order to obtain a better diagnosis and prognosis. Image-guided refers to the use of MRI images and a computer to precisely locate and target a lesion (abnormal tissue) within the brain. This is performed using preoperative MRI images and the BrainLab neuro-navigation system. With the patient MRI images loaded on the Brainlab Cranial neuro-navigation system in the operating theater, surgeons can better identify their approach before making an incision. The Brainlab neuro-navigation tool tracks in real time the position of the instruments and displays their position on the patient MRI data. The results of the biopsy analysis by 1H HRMAS NMR are then sent back to the operating theater and superimposed on the 3D localization system directly on the MRI images. The method we have developed to communicate between the HRMAS NMR analysis software and Brainlab makes use of a combination of C++, VTK and the Insight Toolkit using OpenIGTLink protocol.

Keywords: neuro-navigation, augmented reality, biopsy, BrainLab, HR-MAS NMR

Procedia PDF Downloads 340
71 A Methodology to Integrate Data in the Company Based on the Semantic Standard in the Context of Industry 4.0

Authors: Chang Qin, Daham Mustafa, Abderrahmane Khiat, Pierre Bienert, Paulo Zanini

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Nowadays, companies are facing lots of challenges in the process of digital transformation, which can be a complex and costly undertaking. Digital transformation involves the collection and analysis of large amounts of data, which can create challenges around data management and governance. Furthermore, it is also challenged to integrate data from multiple systems and technologies. Although with these pains, companies are still pursuing digitalization because by embracing advanced technologies, companies can improve efficiency, quality, decision-making, and customer experience while also creating different business models and revenue streams. In this paper, the issue that data is stored in data silos with different schema and structures is focused. The conventional approaches to addressing this issue involve utilizing data warehousing, data integration tools, data standardization, and business intelligence tools. However, these approaches primarily focus on the grammar and structure of the data and neglect the importance of semantic modeling and semantic standardization, which are essential for achieving data interoperability. In this session, the challenge of data silos in Industry 4.0 is addressed by developing a semantic modeling approach compliant with Asset Administration Shell (AAS) models as an efficient standard for communication in Industry 4.0. The paper highlights how our approach can facilitate the data mapping process and semantic lifting according to existing industry standards such as ECLASS and other industrial dictionaries. It also incorporates the Asset Administration Shell technology to model and map the company’s data and utilize a knowledge graph for data storage and exploration.

Keywords: data interoperability in industry 4.0, digital integration, industrial dictionary, semantic modeling

Procedia PDF Downloads 63
70 CO₂ Conversion by Low-Temperature Fischer-Tropsch

Authors: Pauline Bredy, Yves Schuurman, David Farrusseng

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To fulfill climate objectives, the production of synthetic e-fuels using CO₂ as a raw material appears as part of the solution. In particular, Power-to-Liquid (PtL) concept combines CO₂ with hydrogen supplied from water electrolysis, powered by renewable sources, which is currently gaining interest as it allows the production of sustainable fossil-free liquid fuels. The proposed process discussed here is an upgrading of the well-known Fischer-Tropsch synthesis. The concept deals with two cascade reactions in one pot, with first the conversion of CO₂ into CO via the reverse water gas shift (RWGS) reaction, which is then followed by the Fischer-Tropsch Synthesis (FTS). Instead of using a Fe-based catalyst, which can carry out both reactions, we have chosen the strategy to decouple the two functions (RWGS and FT) on two different catalysts within the same reactor. The FTS shall shift the equilibrium of the RWGS reaction (which alone would be limited to 15-20% of conversion at 250°C) by converting the CO into hydrocarbons. This strategy shall enable optimization of the catalyst pair and thus lower the temperature of the reaction thanks to the equilibrium shift to gain selectivity in the liquid fraction. The challenge lies in maximizing the activity of the RWGS catalyst but also in the ability of the FT catalyst to be highly selective. Methane production is the main concern as the energetic barrier of CH₄ formation is generally lower than that of the RWGS reaction, so the goal will be to minimize methane selectivity. Here we report the study of different combinations of copper-based RWGS catalysts with different cobalt-based FTS catalysts. We investigated their behaviors under mild process conditions by the use of high-throughput experimentation. Our results show that at 250°C and 20 bars, Cobalt catalysts mainly act as methanation catalysts. Indeed, CH₄ selectivity never drops under 80% despite the addition of various protomers (Nb, K, Pt, Cu) on the catalyst and its coupling with active RWGS catalysts. However, we show that the activity of the RWGS catalyst has an impact and can lead to longer hydrocarbons chains selectivities (C₂⁺) of about 10%. We studied the influence of the reduction temperature on the activity and selectivity of the tandem catalyst system. Similar selectivity and conversion were obtained at reduction temperatures between 250-400°C. This leads to the question of the active phase of the cobalt catalysts, which is currently investigated by magnetic measurements and DRIFTS. Thus, in coupling it with a more selective FT catalyst, better results are expected. This was achieved using a cobalt/iron FTS catalyst. The CH₄ selectivity dropped to 62% at 265°C, 20 bars, and a GHSV of 2500ml/h/gcat. We propose that the conditions used for the cobalt catalysts could have generated this methanation because these catalysts are known to have their best performance around 210°C in classical FTS, whereas the iron catalysts are more flexible but are also known to have an RWGS activity.

Keywords: cobalt-copper catalytic systems, CO₂-hydrogenation, Fischer-Tropsch synthesis, hydrocarbons, low-temperature process

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69 The Untold Story of the Importance of ‘Insignia Imprinted’ for the Heritage Clay Roof Tiles in Malaysia

Authors: M. S. Sulaiman, N. Hassan, M. A. Aziz, M. S. A. Haron, J. H. A. Halim

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The classic profile of heritage clay roof tiles gives unique characteristics and timeless style to the almost historical building. It is not only designed to meet basic construction needs, offering great performance and durability but also highlights unnoticed stamp impressions, known as ‘insignia imprinted.’ It seems that the insignia imprinted is not significant to all stakeholders, especially in preserving heritage clay roof tiles in Malaysia. They are not even realized the existence and importance of that element, where it represents the cognitive and social character of that particular era. It creates a sense of belongings for the manufacturers regarding their most elementary features, such as a fortress, crown, fauna and etc. This research aims to identify and analyze the late stamp marks on heritage interlocking clay roof tiles in a government heritage building in Malaysia. The methodology used is literature reviews (desktop study), observation on sites, and interviews. Initial findings from the preliminary observation on-site in Peninsular Malaysia show some evidence that the stamp marks appear on the front and back sides of the tile that indicates the year, manufacturer, code numbers, and logos. Almost more than 30 samples of different types of stamp marks were found and collected. Some of which had been described Guichard & Carvin Cie Marsielle St Andre France, Pierre Sacoman St Henry Marsielle, Tuileries Aixoises Les Milles B.D.R France, The Calicut Tile Co Feroke, And B. Pinto & Co Mangalore dated 1865, 1919 and 1936. In view of this abundance of materials, it will lead to the establishment of a comprehensive database consisting of detailed specifications and material performance for future conservation works and maintenance purposes that will sustain for future references.

Keywords: clay roof tiles, insignia imprinted, interlocking, stamp mark

Procedia PDF Downloads 45
68 Waters Colloidal Phase Extraction and Preconcentration: Method Comparison

Authors: Emmanuelle Maria, Pierre Crançon, Gaëtane Lespes

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Colloids are ubiquitous in the environment and are known to play a major role in enhancing the transport of trace elements, thus being an important vector for contaminants dispersion. Colloids study and characterization are necessary to improve our understanding of the fate of pollutants in the environment. However, in stream water and groundwater, colloids are often very poorly concentrated. It is therefore necessary to pre-concentrate colloids in order to get enough material for analysis, while preserving their initial structure. Many techniques are used to extract and/or pre-concentrate the colloidal phase from bulk aqueous phase, but yet there is neither reference method nor estimation of the impact of these different techniques on the colloids structure, as well as the bias introduced by the separation method. In the present work, we have tested and compared several methods of colloidal phase extraction/pre-concentration, and their impact on colloids properties, particularly their size distribution and their elementary composition. Ultrafiltration methods (frontal, tangential and centrifugal) have been considered since they are widely used for the extraction of colloids in natural waters. To compare these methods, a ‘synthetic groundwater’ was used as a reference. The size distribution (obtained by Field-Flow Fractionation (FFF)) and the chemical composition of the colloidal phase (obtained by Inductively Coupled Plasma Mass Spectrometry (ICPMS) and Total Organic Carbon analysis (TOC)) were chosen as comparison factors. In this way, it is possible to estimate the pre-concentration impact on the colloidal phase preservation. It appears that some of these methods preserve in a more efficient manner the colloidal phase composition while others are easier/faster to use. The choice of the extraction/pre-concentration method is therefore a compromise between efficiency (including speed and ease of use) and impact on the structural and chemical composition of the colloidal phase. In perspective, the use of these methods should enhance the consideration of colloidal phase in the transport of pollutants in environmental assessment studies and forensics.

Keywords: chemical composition, colloids, extraction, preconcentration methods, size distribution

Procedia PDF Downloads 191
67 How Message Framing and Temporal Distance Affect Word of Mouth

Authors: Camille Lacan, Pierre Desmet

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In the crowdfunding model, a campaign succeeds by collecting the funds required over a predefined duration. The success of a CF campaign depends both on the capacity to attract members of the online communities concerned, and on the community members’ involvement in online word-of-mouth recommendations. To maximize the campaign's success probability, project creators (i.e., an organization appealing for financial resources) send messages to contributors to ask them to issue word of mouth. Internet users relay information about projects through Word of Mouth which is defined as “a critical tool for facilitating information diffusion throughout online communities”. The effectiveness of these messages depends on the message framing and the time at which they are sent to contributors (i.e., at the start of the campaign or close to the deadline). This article addresses the following question: What are the effect of message framing and temporal distance on the willingness to share word of mouth? Drawing on Perspectives Theory and Construal Level Theory, this study examines the interplay between message framing (Gains vs. Losses) and temporal distance (message while the deadline is coming vs. far) on intention to share word of mouth. A between-subject experimental design is conducted to test the research model. Results show significant differences between a loss-framed message (lack of benefits if the campaign fails) associated with a short deadline (ending tomorrow) compared to a gain-framed message (benefits if the campaign succeeds) associated with a distant deadline (ending in three months). However, this effect is moderated by the anticipated regret of a campaign failure and the temporal orientation. These moderating effects contribute to specifying the boundary condition of the framing effect. Handling the message framing and the temporal distance are thus the key decisions to influence the willingness to share word of mouth.

Keywords: construal levels, crowdfunding, message framing, word of mouth

Procedia PDF Downloads 223
66 Analyzing Brand Related Information Disclosure and Brand Value: Further Empirical Evidence

Authors: Yves Alain Ach, Sandra Rmadi Said

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An extensive review of literature in relation to brands has shown that little research has focused on the nature and determinants of the information disclosed by companies with respect to the brands they own and use. The objective of this paper is to address this issue. More specifically, the aim is to characterize the nature of the information disclosed by companies in terms of estimating the value of brands and to identify the determinants of that information according to the company’s characteristics most frequently tested by previous studies on the disclosure of information on intangible capital, by studying the practices of a sample of 37 French companies. Our findings suggest that companies prefer to communicate accounting, economic and strategic information in relation to their brands instead of providing financial information. The analysis of the determinants of the information disclosed on brands leads to the conclusion that the groups which operate internationally and have chosen a category 1 auditing firm to communicate more information to investors in their annual report. Our study points out that the sector is not an explanatory variable for voluntary brand disclosure, unlike previous studies on intangible capital. Our study is distinguished by the study of an element that has been little studied in the financial literature, namely the determinants of brand-related information. With regard to the effect of size on brand-related information disclosure, our research does not confirm this link. Many authors point out that large companies tend to publish more voluntary information in order to respond to stakeholder pressure. Our study also establishes that the relationship between brand information supply and performance is insignificant. This relationship is already controversial by previous research, and it shows that higher profitability motivates managers to provide more information, as this strengthens investor confidence and may increase managers' compensation. Our main contribution focuses on the nature of the inherent characteristics of the companies that disclose the most information about brands. Our results show the absence of a link between size and industry on the one hand and the supply of brand information on the other, contrary to previous research. Our analysis highlights three types of information disclosed about brands: accounting, economics and strategy. We, therefore, question the reasons that may lead companies to voluntarily communicate mainly accounting, economic and strategic information in relation to our study from one year to the next and not to communicate detailed information that would allow them to reconstitute the financial value of their brands. Our results can be useful for companies and investors. Our results highlight, to our surprise, the lack of financial information that would allow investors to understand a better valuation of brands. We believe that additional information is needed to improve the quality of accounting and financial information related to brands. The additional information provided in the special report that we recommend could be called a "report on intangible assets”.

Keywords: brand related information, brand value, information disclosure, determinants

Procedia PDF Downloads 53
65 Uranium Migration Process: A Multi-Technique Investigation Strategy for a Better Understanding of the Role of Colloids

Authors: Emmanuelle Maria, Pierre Crançon, Gaëtane Lespes

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The knowledge of uranium migration processes within underground environments is a major issue in the environmental risk assessment associated with nuclear activities. This process is identified as strongly controlled by adsorption mechanisms, thus leading to strongly delayed migration paths. Colloidal ligands are likely to significantly increase the mobility of uranium in natural environments. The ability of colloids to mobilize and transport uranium depends on their origin, their nature, their structure, their stability and their reactivity with uranium. Thus, the colloidal mobilization and transport properties are often described as site-specific. In this work, the colloidal phases of two leachates obtained from two different horizons of the same podzolic soil were characterized with a speciation approach. For this purpose, a multi-technique strategy was used, based on Field-Flow Fractionation coupled to Ultraviolet, Multi-Angle Light Scattering and Inductively Coupled Plasma Mass Spectrometry (AF4-UV-MALS-ICPMS), Transmission Electron Microscopy (TEM), Electrospray Ionization Orbitrap Mass Spectrometry (ESI-Orbitrap), and Time-Resolved Laser Fluorescence Spectroscopy (TRLFS-EEM). Thus, elemental composition, size distribution, microscopic structure, colloidal stability and possible organic and/or inorganic content of colloids were determined, as well as their association with uranium. The leachates exhibit differences in their physical and chemical characteristics, mainly in the nature of organic matter constituents. The multi-technique investigation strategy used provides original data about colloidal phase structure and composition, offering a new vision of the way the uranium can be mobilized and transported in the considered soil. This information is a real significant contribution opening the way to our understanding and predicting of the colloidal transport.

Keywords: colloids, migration, multi-technique, speciation, transport, uranium

Procedia PDF Downloads 116
64 Optimal Design of a PV/Diesel Hybrid System for Decentralized Areas through Economic Criteria

Authors: David B. Tsuanyo, Didier Aussel, Yao Azoumah, Pierre Neveu

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An innovative concept called “Flexy-Energy”is developing at 2iE. This concept aims to produce electricity at lower cost by smartly mix different available energies sources in accordance to the load profile of the region. With a higher solar irradiation and due to the fact that Diesel generator are massively used in sub-Saharan rural areas, PV/Diesel hybrid systems could be a good application of this concept and a good solution to electrify this region, provided they are reliable, cost effective and economically attractive to investors. Presentation of the developed approach is the aims of this paper. The PV/Diesel hybrid system designed consists to produce electricity and/or heat from a coupling between Diesel gensets and PV panels without batteries storage, while ensuring the substitution of gasoil by bio-fuels available in the area where the system will be installed. The optimal design of this system is based on his technical performances; the Life Cycle Cost (LCC) and Levelized Cost of Energy are developed and use as economic criteria. The Net Present Value (NPV), the internal rate of return (IRR) and the discounted payback (DPB) are also evaluated according to dual electricity pricing (in sunny and unsunny hours). The PV/Diesel hybrid system obtained is compared to the standalone Diesel gensets. The approach carried out in this paper has been applied to Siby village in Mali (Latitude 12 ° 23'N 8 ° 20'W) with 295 kWh as daily demand. This approach provides optimal physical characteristics (size of the components, number of component) and dynamical characteristics in real time (number of Diesel generator on, their load rate, fuel specific consumptions, and PV penetration rate) of the system. The system obtained is slightly cost effective; but could be improved with optimized tariffing strategies.

Keywords: investments criteria, optimization, PV hybrid, sizing, rural electrification

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63 The Moderation Effect of Financial Distress on the Relationship Between Market Power and Earnings Management of Firms

Authors: Shazia Ali, Yves Mard, Éric Severin

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To the best of our knowledge, this is the first study to have analyzed the impact of a) firm-specific product-market power and b) industry competition on earnings management behavior of European firms in distress versus healthy years while controlling for firm-level characteristics. We predicted a significant relationship between firms’ product market power and earnings management tools and their trade-off under the moderation effect of financial distress. We found that the firm-level market power hereinafter referred to as MP (proxied by the industry-adjusted Lerner Index) is positively associated with both real and accrual earnings management. However, MP is associated with a higher level of real earnings management compared to accrual earnings management in distress years compared to healthy years. On the other hand, industry product market power (representing low competition and proxied by the inverse of the total number of firms in an industry hereinafter referred to as NUMB) and firms product market power (proxied by firm market share hereinafter referred to as MS) are associated with lower inflationary accruals and higher deflationary accruals respectively. On the other hand, they are found to be linked with higher real earnings management in distress versus healthy years. When we divided the sample into small and big firms based on their respective industry-year median total assets, we found that all three measures of industry competition (Industry Median Lerner Index (hereinafter referred to as IMLI), NUMB, and Herfindahl–Hirschman Index (hereinafter referred to as HHI) indicate that small firms in low-competitive industries in financial distress are more likely to inflate their earnings through discretionary accruals. While big firms in this situation are more likely to lower the use of both inflationary and deflationary discretionary accruals as indicated by IMLI and HHI and trade-off accruals earnings management for real earnings management as indicated by NUMB. Moreover, IMLI and HHI did not show any interesting results when we divided the sample based on the firm Lerner Index/Market Power. However, the distressed firms with high market power (MP>industry median) are found to engage in income-decreasing discretionary accruals in low-competitive industries (high NUMB). Whereas firms with low market power in the same industry use downward discretionary accruals but inflate income using real activities (abnCFO). Our findings are robust across alternate measures of discretionary accruals and financial distress, such as the Altman Z-Score. The finding of the study is valuable for accounting standard setters, competition authorities, policymakers, and investors alike to help in informed decision-making.

Keywords: financial distress, earnings management, market competition

Procedia PDF Downloads 86