Search results for: assets formation
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 3776

Search results for: assets formation

3536 Finite Element Modeling of Influence of Roll Form of Vertical Scale Breaker on Decreased Formation of Surface Defects during Roughing Hot Rolling

Authors: A. Pesin, D. Pustovoytov, M. Sverdlik

Abstract:

During production of rolled steel strips the quality of the surface of finished strips influences steel consumption considerably. The most critical areas for crack formation during rolling are lateral sides of slabs. Deformation behaviors of the slab edge in roughing rolling process were analyzed by the finite element method with Deform-3D. In this study our focus is the analysis of the influence of edger’s form on the possibility to decrease surface cracking during roughing hot rolling.

Keywords: roughing hot rolling, FEM, crack, bulging

Procedia PDF Downloads 355
3535 The Impact of International Financial Reporting Standards (IFRS) Adoption on Performance’s Measure: A Study of UK Companies

Authors: Javad Izadi, Sahar Majioud

Abstract:

This study presents an approach of assessing the choice of performance measures of companies in the United Kingdom after the application of IFRS in 2005. The aim of this study is to investigate the effects of IFRS on the choice of performance evaluation methods for UK companies. We analyse through an econometric model the relationship of the dependent variable, the firm’s performance, which is a nominal variable with the independent ones. Independent variables are split into two main groups: the first one is the group of accounting-based measures: Earning per share, return on assets and return on equities. The second one is the group of market-based measures: market value of property plant and equipment, research and development, sales growth, market to book value, leverage, segment and size of companies. Concerning the regression used, it is a multinomial logistic regression performed on a sample of 130 UK listed companies. Our finding shows after IFRS adoption, and companies give more importance to some variables such as return on equities and sales growth to assess their performance, whereas the return on assets and market to book value ratio does not have as much importance as before IFRS in evaluating the performance of companies. Also, there are some variables that have no impact on the performance measures anymore, such as earning per share. This article finding is empirically important for business in subjects related to IFRS and companies’ performance measurement.

Keywords: performance’s Measure, nominal variable, econometric model, evaluation methods

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3534 Correlation Analysis between the Corporate Governance and Financial Performance of Banking Sectors Using Parameter Estimation

Authors: Vishwa Nath Maurya, Rama Shanker Sharma, Saad Talib Hasson Aljebori, Avadhesh Kumar Maurya, Diwinder Kaur Arora

Abstract:

Present paper deals with problems of determining the relationship between the variables of corporate governance and financial performance of Islamic banks. Here, we dealt with the corporate governance in the banking sector, where increasing the importance of corporate governance, due to their special nature, as the bankruptcy of banks affects not only the relevant parties from customers, depositors and lenders, but also affect financial stability and then the economy as a whole. Through this paper we dealt to the specificity of governance in Islamic banks, which face double governance: Anglo-Saxon governance system and Islamic governance system. In addition, we focused our attention to measure the impact of corporate governance variables on financial performance through an empirical study on a sample of Islamic banks during the period 2005-2012 in the GCC region. Our present study implies that there is a very strong relationship between the variables of governance and financial performance of Islamic banks, where there is a positive relationship between return on assets and the composition of the Board of Directors, the size of the Board of Directors, the number of committees in the Council, as well as the number of members of the Sharia Supervisory Board, while it is clear that there is a negative relationship between return on assets and concentration ownership.

Keywords: correlation analysis, parametric estimation, corporate governance, financial performance, financial stability, conventional banks, bankruptcy, Islamic governance system

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3533 Windstorm Risk Assessment for Offshore Wind Farms in the North Sea

Authors: Paul Buchana, Patrick E. Mc Sharry

Abstract:

In 2017 there will be about 38 wind farms in the North Sea belonging to 5 different countries. The North Sea is ideal for offshore wind power generation and is thus attractive to offshore wind energy developers and investors. With concerns about the potential for offshore wind turbines to sustain substantial damage as a result of extreme weather conditions, particularly windstorms, this poses a unique challenge to insurers and reinsurers as to adequately quantify the risk and offer appropriate insurance cover for these assets. The need to manage this risk also concerns regulators, who provide the oversight needed to ensure that if a windstorm or a series of storms occur in this area over a one-year time frame, the insurers of these assets in the EU remain solvent even after meeting consequent damage costs. In this paper, using available European windstorm data for the past 33 years and actual wind farm locations together with information pertaining to each of the wind farms (number of turbines, total capacity and financial value), we present a Monte Carlo simulation approach to assess the number of turbines that would be buckled in each of the wind farms using maximum wind speeds reaching each of them. These wind speeds are drawn from historical windstorm data. From the number of turbines buckled, associated financial loss and output capacity can be deduced. The results presented in this paper are targeted towards offshore wind energy developers, insurance and reinsurance companies and regulators.

Keywords: catastrophe modeling, North Sea wind farms, offshore wind power, risk analysis

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3532 Phytolith Analysis of Intrabasaltic Palaeosols (Bole Beds) from the Deccan Volcanic Province of Western India: A Preliminary Study

Authors: Sayyed Mohammed Rafi

Abstract:

Phytolith studies were carried out for the intrabasaltic bole beds occurring in the western part of the Deccan Volcanic Province. This preliminary study indicates the presence of multiform phytoliths both in red and green boles. Red bole indicates well preserved elongate phytoliths from Acanthaceae plants while bulky Bulliform phytoliths mainly from Pleioblastus/ Andropogonea/reeds plants. Degeneration of few phytoliths from red bole indicates either leaching/etching or some other activity that is responsible for such post-preservation conditions. Phytoliths from the green bole, however, seem to be well preserved as compared to those from the red bole. The phytoliths from green bole are mainly of Festucoid types (especially small square and rectangular types) indicating the presence of Chrysobalanaceae type of vegetation followed by elongate phytoliths from Acanthaceae plant types. The Multiform Trichomes seems to be derived from Panicoid/Andropogonoid/Burseraceae/Fabaceae while Bulliforms from Pleioblastus/Andropogonea/reeds. Presences of silicified woody elements from both red and green boles indicate the presence of dicotyledonous plants which could have been in the form of small shrubs. The degenerated phytoliths in red bole suggest leaching/etching or higher intensity of weathering suggesting the existence of well-drained conditions during its formation that enhanced the leaching activity while the presence of well-preserved phytoliths in green bole point towards the existence of damp and desiccated conditions during its formation. The prevalence of dry condition during red bole formation could suggest their formation under higher temperature as compared to green bole. Based on the phytolith analysis it is too early to comment on the palaeoclimates which could have prevailed during the bole bed formations. However a detailed micromorphological, as well as phytolith analysis of more samples, can throw light on the palaeoenvironmental conditions as well as the biological activity during their formation.

Keywords: Deccan volcanic province, intrabasaltic bole beds, palaeoclimate, phytoliths

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3531 Artiodactyl Fossil Remains from Middle Miocene Locality of Lava, District Chakwal, Punjab, Pakistan

Authors: Khizar Samiullah, Khurram Faroz, Riffat Yasin, Mehwish Iftekhar, Saleem Akhtar

Abstract:

The fossil site Lava is highly fossiliferous locality in the Chinji Formation, Lower Siwalik Hills of Pakistan. The studied mammalian fossil fauna from this locality consists of Suids, Giraffids and Bovids. The presence of these groups indicates that this Miocene locality has age of approximately 14-11 Ma. Sedimentologically this site is characterized by sandstone and reddish shale which also represents Chinji Formation of the Siwaliks, it consists of shales, siltstones, sandstones and there sediments show large variations in their degree of cementation. Few scientists worked at this locality, as it was first time discovered in 2011. The outcrops of lava locality were selected to explore in detail and comparison with European mammalian assemblages. The main focus was on artiodactyl’s mammalian fauna and four different species have been recovered during field work, in which Giraffokeryx punjabiensis is dominant. Different aspect like biogeographic distribution, evolution and taxonomy of discovered fossils fauna has been discussed in detail in this research work.

Keywords: fossil remains, lava, Chinji Formation, Pakistan

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3530 Organic Facies Classification, Distribution, and Their Geochemical Characteristics in Sirt Basin, Libya

Authors: Khaled Albriki, Feiyu Wang

Abstract:

The failed rifted epicratonic Sirt basin is located in the northern margin of the African Plate with an area of approximately 600,000 km2. The organofacies' classification, characterization, and its distribution vertically and horizontally are carried out in 7 main troughs with 32 typical selected wells. 7 geological and geochemical cross sections including Rock-Eval data and % TOC data are considered in order to analyze and to characterize the main organofacies with respect to their geochemical and geological controls and also to remove the ambiguity behind the complexity of the orgnofacies types and distributions in the basin troughs from where the oil and gas are generated and migrated. This study confirmes that there are four different classical types of organofacies distributed in Sirt basin F, D/E, C, and B. these four clasical types of organofacies controls the type and amount of the hydrocarbon discovered in Sirt basin. Oil bulk property data from more than 20 oil and gas fields indicate that D/E organoface are significant oil and gas contributors similar to B organoface. In the western Sirt basin in Zallah-Dur Al Abd, Hagfa, Kotla, and Dur Atallha troughs, F organoface is identified for Etel formation, Kalash formation and Hagfa formation having % TOC < 0.6, whereas the good quality D/E and B organofacies present in Rachmat formation and Sirte shale formation both have % TOC > 1.1. Results from the deepest trough (Ajdabiya), Etel (Gas pron in Whadyat trough), Kalash, and Hagfa constitute F organofacies, mainly. The Rachmat and Sirt shale both have D/E to B organofacies with % TOC > 1.2, thus indicating the best organofacies quality in Ajdabiya trough. In Maragh trough, results show that Etel F organofacies and D/E, C to B organofacies related to Middle Nubian, Rachmat, and Sirte shale have %TOC > 0.66. Towards the eastern Sirt basin, in troughs (Hameimat, Faregh, and Sarir), results show that the Middle Nubian, Etel, Rachmat, and Sirte shales are strongly dominated by D/E, C to B (% TOC > 0.75) organofacies.

Keywords: Etel, Mid-Nubian, organic facies, Rachmat, Sirt basin, Sirte shale

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3529 Treatment of Municipal Wastewater by Means of Uv-Assisted Irradiation Technologies: Fouling Studies and Optimization of Operational Parameters

Authors: Tooba Aslam, Efthalia Chatzisymeon

Abstract:

UV-assisted irradiation technologies are well-established for water and wastewater treatment. UVC treatments are widely used at large-scale, while UVA irradiation has more often been applied in combination with a catalyst (e.g. TiO₂ or FeSO₄) in smaller-scale systems. A technical issue of these systems is the formation of fouling on the quartz sleeves that houses the lamps. This fouling can prevent complete irradiation, therefore reducing the efficiency of the process. This paper investigates the effects of operational parameters, such as the type of wastewater, irradiation source, H₂O₂ addition, and water pH on fouling formation and, ultimately, the treatment of municipal wastewater. Batch experiments have been performed at lab-scale while monitoring water quality parameters including: COD, TS, TSS, TDS, temperature, pH, hardness, alkalinity, turbidity, TOC, UV transmission, UV₂₅₄ absorbance, and metal concentrations. The residence time of the wastewater in the reactor was 5 days in order to observe any fouling formation on the quartz surface. Over this period, it was observed that chemical oxygen demand (COD) decreased by 30% and 59% during photolysis (Ultraviolet A) and photo-catalysis (UVA/Fe/H₂O₂), respectively. Higher fouling formation was observed with iron-rich and phosphorous-rich wastewater. The highest rate of fouling was developed with phosphorous-rich wastewater, followed by the iron-rich wastewater. Photo-catalysis (UVA/Fe/H₂O₂) had better removal efficiency than photolysis (UVA). This was attributed to the Photo-Fenton reaction, which was initiated under these operational conditions. Scanning electron microscope (SEM) measurements of fouling formed on the quartz sleeves showed that particles vary in size, shape, and structure; some have more distinct structures and are generally larger and have less compact structure than the others. Energy-dispersive X-ray spectroscopy (EDX) results showed that the major metals present in the fouling cake were iron, phosphorous, and calcium. In conclusion, iron-rich wastewaters are more suitable for UV-assisted treatment since fouling formation on quartz sleeves can be minimized by the formation of oxidizing agents during treatment, such as hydroxyl radicals.

Keywords: advanced oxidation processes, photo-fenton treatment, photo-catalysis, wastewater treatment

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3528 Impact of Capital Structure, Dividend Policy and Sustainability on Value of Firm: A Case Study of Spinning Textile Sector of Pakistan

Authors: Zahid Ahmad, Samia Yousaf

Abstract:

The main purpose of this study is to evaluate and assess the financial position, operating performance, and recent outlook of the companies. This study investigates the impact of capital structure, dividend policy and sustainability on the value of firms of textile spinning sector of Pakistan which is listed on Pakistan stock exchange. The panel data technique has been applied to this group of textile sector which is textile spinning. This study covers the last ten years of time period. All the data related to the variables have been collected from the annual reports and financial statements of the textile sector firms. There are differently related determinants to measure the capital structure which are fixed assets turnover ratio, debt ratio, equity ratio, debt to equity ratio, assets tangibility, and shareholder’s equity. Dividend policy is being measured by two determinants which are earning per share (EPS) and dividend payout ratio. Sustainability is being measured by three suitable factors which are sales growth, gross profit margin ratio and firm size. These are three independent variables and their determinants of this study. Value of firm is measured through the return on asset (ROA). Capital structure is at the top of the list among all the three variables. According to the results of this research work, somewhere all the three variables generates positive and significant effect on the firm’s performance and its growth.

Keywords: capital structure, dividend policy, panel data, sustainability

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3527 Performance Evaluation of Refinement Method for Wideband Two-Beams Formation

Authors: C. Bunsanit

Abstract:

This paper presents the refinement method for two beams formation of wideband smart antenna. The refinement method for weighting coefficients is based on Fully Spatial Signal Processing by taking Inverse Discrete Fourier Transform (IDFT), and its simulation results are presented using MATLAB. The radiation pattern is created by multiplying the incoming signal with real weights and then summing them together. These real weighting coefficients are computed by IDFT method; however, the range of weight values is relatively wide. Therefore, for reducing this range, the refinement method is used. The radiation pattern concerns with five input parameters to control. These parameters are maximum weighting coefficient, wideband signal, direction of mainbeam, beamwidth, and maximum of minor lobe level. Comparison of the obtained simulation results between using refinement method and taking only IDFT shows that the refinement method works well for wideband two beams formation.

Keywords: fully spatial signal processing, beam forming, refinement method, smart antenna, weighting coefficient, wideband

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3526 Characterization of Gamma Irradiated PVDF and PVDF/Graphene Oxide Composites by Spectroscopic Techniques

Authors: Juliana V. Pereira, Adriana S. M. Batista, Jefferson P. Nascimento, Clascídia A. Furtado, Luiz O. Faria

Abstract:

The combination of the properties of graphene oxide (OG) and PVDF homopolymer makes their combined composite materials as multifunctional systems with great potential. Knowledge of the molecular structure is essential for better use. In this work, the degradation of PVDF polymer exposed to gamma irradiation in oxygen atmosphere in high dose rate has been studied and compared to degradation of PVDF/OG composites. The samples were irradiated with a Co-60 source at constant dose rate, with doses ranging from 100 kGy to 1,000 kGy. In FTIR data shown that the formation of oxidation products was at the both samples with formation of carbonyl and hydroxyl groups amongst the most prevalent products in the pure PVDF samples. In the other hand, the composites samples exhibit less presence of degradation products with predominant formation of carbonyl groups, these results also seen in the UV-Vis analysis. The results show that the samples of composites may have greater resistance to the irradiation process, since they have less degradation products than pure PVDF samples seen by spectroscopic techniques.

Keywords: gamma irradiation, PVDF, PVDF/OG composites, spectroscopic techniques

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3525 Ideal Posture in Regulating Legal Regulations in Indonesia

Authors: M Jeffri Arlinandes Chandra, Puwaningdyah Murti Wahyuni, Dewi Mutiara M Jeffri Arlinandes Chandra, Puwaningdyah Murti Wahyuni, Dewi Mutiara

Abstract:

Indonesia is a state of the law in accordance with article 1 paragraph 3 of the Constitution of the Republic of Indonesia (1945 Constitution), namely, 'the State of Indonesia is a state of law'. The consequences of the rule of law are making the law as the main commanding officer or making the law as a basis for carrying out an action taken by the state. The types of regulations and procedures for the formation of legislation in Indonesia are contained in Law Number 12 of 2011 concerning the Formation of Legislation. Various attempts were made to make quality regulations both in the formal hierarchy and material hierarchy such as synchronization and harmonization in the formation of laws and regulations so that there is no conflict between equal and hierarchical laws, but the fact is that there are still many conflicting regulations found between one another. This can be seen clearly in the many laws and regulations that were sued to judicial institutions such as the Constitutional Court (MK) and the Supreme Court (MA). Therefore, it is necessary to have a formulation regarding the governance of the formation of laws and regulations so as to minimize the occurrence of lawsuits to the court so that positive law can be realized which can be used today and for the future (ius constituendum). The research method that will be used in this research is a combination of normative research (library research) supported by empirical data from field research so that it can formulate concepts and answer the challenges being faced. First, the structuring of laws and regulations in Indonesia must start from the inventory of laws and regulations, whether they can be classified based on the type of legislation, what are they set about, the year of manufacture, etc. so that they can be clearly traced to the regulations relating to the formation of laws and regulations. Second, the search and revocation/revocation of laws and regulations that do not exist in the state registration system. Third, the periodic evaluation system is carried out at every level of the hierarchy of laws and regulations. These steps will form an ideal model of laws and regulations in Indonesia both in terms of content and material so that the instructions can be codified and clearly inventoried so that they can be accessed by the wider community as a concrete manifestation of the principle that all people know the law (presumptio iures de iure).

Keywords: legislation, review, evaluation, reconstruction

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3524 The Effect of Combustion Chamber Deposits (CCD) on Homogeneous Change Compression Ignition (HCCI)

Authors: Abdulmagid A. Khattabi, Ahmed A. Hablus, Osama Ab. M. Shafah

Abstract:

The goal of this work is to understand how the thermal influence of combustion chamber deposits can be utilized to expand the operating range of HCCI combustion. In order to do this, two main objectives must first be met; tracking deposit formation trends in an HCCI engine and determining the sensitivity of HCCI combustion to CCD. This requires testing that demonstrates the differences in combustion between a clean engine and one with deposits coating the chamber. This will involve a long-term test that tracks the effects of CCD on combustion. The test will start with a clean engine. One baseline HCCI operating point is maintained for the duration of the test during which gradual combustion chamber deposit formation will occur. Combustion parameters, including heat release rates and emissions will be tracked for the duration and compared to the case of a clean engine. This work will begin by detailing the specifics of the test procedure and measurements taken throughout the test. Then a review of the effects of the gradual formation of deposits in the engine will be given.

Keywords: fuels, fuel atomization, pattern factor, alternate fuels combustion, efficiency gas turbine combustion, lean blow out, exhaust and liner wall temperature

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3523 Nanoprofiling of GaAs Surface in a Combined Low-Temperature Plasma for Microwave Devices

Authors: Victor S. Klimin, Alexey A. Rezvan, Maxim S. Solodovnik, Oleg A. Ageev

Abstract:

In this paper, the problems of existing methods of profiling and surface modification of nanoscale arsenide-gallium structures are analyzed. The use of a combination of methods of local anodic oxidation and plasma chemical etching to solve this problem is considered. The main features that make this technology one of the promising areas of modification and profiling of near-surface layers of solids are demonstrated. In this paper, we studied the effect of formation stress and etching time on the geometrical parameters of the etched layer and the roughness of the etched surface. Experimental dependences of the thickness of the etched layer on the time and stress of formation were obtained. The surface analysis was carried out using atomic force microscopy methods, the corresponding profilograms were constructed from the obtained images, and the roughness of the etched surface was studied accordingly. It was shown that at high formation voltage, the depth of the etched surface increased, this is due to an increase in the number of active particles (oxygen ions and hydroxyl groups) formed as a result of the decomposition of water molecules in an electric field, during the formation of oxide nanostructures on the surface of gallium arsenide. Oxide layers were used as negative masks for subsequent plasma chemical etching by the STE ICPe68 unit. BCl₃ was chosen as the chlorine-containing gas, which differs from analogs in some parameters for the effect of etching of nanostructures based on gallium arsenide in the low-temperature plasma. The gas mixture of reaction chamber consisted of a buffer gas NAr = 100 cm³/min and a chlorine-containing gas NBCl₃ = 15 cm³/min at a pressure P = 2 Pa. The influence of these methods modes, which are formation voltage and etching time, on the roughness and geometric parameters, and corresponding dependences are demonstrated. Probe nanotechnology was used for surface analysis.

Keywords: nanostructures, GaAs, plasma chemical etching, modification structures

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3522 Influence of Sr(BO2)2 Doping on Superconducting Properties of (Bi,Pb)-2223 Phase

Authors: N. G. Margiani, I. G. Kvartskhava, G. A. Mumladze, Z. A. Adamia

Abstract:

Chemical doping with different elements and compounds at various amounts represents the most suitable approach to improve the superconducting properties of bismuth-based superconductors for technological applications. In this paper, the influence of partial substitution of Sr(BO2)2 for SrO on the phase formation kinetics and transport properties of (Bi,Pb)-2223 HTS has been studied for the first time. Samples with nominal composition Bi1.7Pb0.3Sr2-xCa2Cu3Oy[Sr(BO2)2]x, x=0, 0.0375, 0.075, 0.15, 0.25, were prepared by the standard solid state processing. The appropriate mixtures were calcined at 845 oC for 40 h. The resulting materials were pressed into pellets and annealed at 837 oC for 30 h in air. Superconducting properties of undoped (reference) and Sr(BO2)2-doped (Bi,Pb)-2223 compounds were investigated through X-ray diffraction (XRD), resistivity (ρ) and transport critical current density (Jc) measurements. The surface morphology changes in the prepared samples were examined by scanning electron microscope (SEM). XRD and Jc studies have shown that the low level Sr(BO2)2 doping (x=0.0375-0.075) to the Sr-site promotes the formation of high-Tc phase and leads to the enhancement of current carrying capacity in (Bi,Pb)-2223 HTS. The doped sample with x=0.0375 has the best performance compared to other prepared samples. The estimated volume fraction of (Bi,Pb)-2223 phase increases from ~25 % for reference specimen to ~70 % for x=0.0375. Moreover, strong increase in the self-field Jc value was observed for this dopant amount (Jc=340 A/cm2), compared to an undoped sample (Jc=110 A/cm2). Pronounced enhancement of superconducting properties of (Bi,Pb)-2223 superconductor can be attributed to the acceleration of high-Tc phase formation as well as the improvement of inter-grain connectivity by small amounts of Sr(BO2)2 dopant.

Keywords: bismuth-based superconductor, critical current density, phase formation, Sr(BO₂)₂ doping

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3521 Virtual Practical Work as Formation of Physics Concept for Student

Authors: Sepdiana W. Rahmawati, Santi A. P. Anggraini

Abstract:

The world of education has made progress with the various new technologies with help of computer. No exception physics education, especially virtual physics practical work. By doing practical work, memory of physics concept will be more advantageous for student and they will understand the essence of actual physics, not only spiked formula. With help of computers, created a variety of applications that can be used by students to perform virtual practical work and students will start thinking systematically to be able find its own concepts and understand the application of physics.

Keywords: essence of physics, formation concept, physics concept, virtual practical work

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3520 Soot Formation in the Field of Combustion

Authors: Nacira Mecheri, N. Boussid

Abstract:

A new chemical mechanism designed to study the process of forming the first aromatic ring (benzene) and polycyclic aromatic hydrocarbons (PAH) from a flame of acetylene (C2H2) has been developed. The mechanism developed, contains 50 chemical species involved in 268 reversible elementary reactions. The comparison between the results from modelling and experimental measurements allowed us to test the validity of the postulated mechanism in specific experimental conditions. Kinetic analysis of the flame by calculating the maximum rates for each elementary reaction, allowed us to identify key reactions pathways of consumption and formation of main precursors of soot.

Keywords: benzene, PAH, acetylene, modeling, flame, soot

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3519 Using Building Information Modelling to Mitigate Risks Associated with Health and Safety in the Construction and Maintenance of Infrastructure Assets

Authors: Mohammed Muzafar, Darshan Ruikar

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BIM, an acronym for Building Information Modelling relates to the practice of creating a computer generated model which is capable of displaying the planning, design, construction and operation of a structure. The resulting simulation is a data-rich, object-oriented, intelligent and parametric digital representation of the facility, from which views and data, appropriate to various users needs can be extracted and analysed to generate information that can be used to make decisions and to improve the process of delivering the facility. BIM also refers to a shift in culture that will influence the way the built environment and infrastructure operates and how it is delivered. One of the main issues of concern in the construction industry at present in the UK is its record on Health & Safety (H&S). It is, therefore, important that new technologies such as BIM are developed to help improve the quality of health and safety. Historically the H&S record of the construction industry in the UK is relatively poor as compared to the manufacturing industries. BIM and the digital environment it operates within now allow us to use design and construction data in a more intelligent way. It allows data generated by the design process to be re-purposed and contribute to improving efficiencies in other areas of a project. This evolutionary step in design is not only creating exciting opportunities for the designers themselves but it is also creating opportunity for every stakeholder in any given project. From designers, engineers, contractors through to H&S managers, BIM is accelerating a cultural change. The paper introduces the concept behind a research project that mitigates the H&S risks associated with the construction, operation and maintenance of assets through the adoption of BIM.

Keywords: building information modeling, BIM levels, health, safety, integration

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3518 Transport and Mixing Phenomena Developed by Vortex Formation in Flow around Airfoil Using Lagrangian Coherent Structures

Authors: Riaz Ahmad, Jiazhong Zhang, Asma Farooqi

Abstract:

In this study, mass transport between separation bubbles and the flow around a two-dimensional airfoil are numerically investigated using Lagrangian Coherent Structures (LCSs). Finite Time Lyapunov Exponent (FTLE) technique is used for the computation to identify invariant manifolds and LCSs. Moreover, the Characteristic Base Split (CBS) scheme combined with dual time stepping technique is applied to simulate such transient flow at low Reynolds number. We then investigate the evolution of vortex structures during the transport process with the aid of LCSs. To explore the vortex formation at the surface of the airfoil, the dynamics of separatrix is also taken into account which is formed by the combination of stable-unstable manifolds. The Lagrangian analysis gives a detailed understanding of vortex dynamics and separation bubbles which plays a significant role to explore the performance of the unsteady flow generated by the airfoil. Transport process and flow separation phenomena are studied extensively to analyze the flow pattern by Lagrangian point of view.

Keywords: transport phenomena, CBS Method, vortex formation, Lagrangian Coherent Structures

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3517 Evolution Mechanism of the Formation of Rock Heap under Seismic Action and Analysis on Engineering Geological Structure

Authors: Jian-Xiu Wan, Yao Yin

Abstract:

In complex terrain and poor geological conditions areas, Railway, highway and other transportation constructions are still strongly developing. However, various geological disasters happened such as landslide, rock heap and so on. According to the results of geological investigation, the form of skirt (trapezoidal), semicircle and triangle rock heaps are mainly due to complex internal force and external force, in a certain extent, which is related to the terrain, the nature of the rock mass, the supply area and the surface shape of rock heap. Combined with the above factors, discrete element numerical simulation of rock mass is established under different terrain conditions based on 3DEC, and accelerated formation process of rock heap under seismic action is simulated. The fragmentation structure supply area is calculated, in which the most dangerous area is located. At the same time, the formation mechanism and development process are studied in different terrain conditions, and the structure of rock heap is judged by section, which can provide a strong theoretical and technical support for the prevention and control of geological disasters.

Keywords: 3DEC, fragmentation structure, rock heap, slope, seismic action

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3516 Reversible and Irreversible Wrinkling in Tube Hydroforming Process

Authors: Ali Abd El-Aty, Ahmed Tauseef, Ahmad Farooq

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This research aims at analyzing and optimizing the hydroforming process parameters to achieve a sound bulged tube without failure. Theoretical constitutive model is formulated to develop a working diagram including process window, which represents the optimize region to carry out the hydroforming process and predict the type of tube failure during the process accurately. The model is applied into different bulging ratios for low carbon steel (C1010). From this study, it is concluded that the tubes with bulging ratios up to 50% and 70% are successfully formed without defects. The tubes with bulging ratio of 90% are successfully formed by hydroforming with optimized the loading path (axial feed versus internal pressure) within the process window. The working diagram is modified due to different types of formation of wrinkling during the hydroforming process. The formation of wrinkles with increasing axial feed can be useful in terms of the achievement of higher bulging ratio and/or less thinning and this type of wrinkles can be overcome through the internal pressure in the later stage of the hydroforming process. On the other hand, the formation of wrinkles may be harmful, if it cannot be reversed.

Keywords: finite element, hydroforming, process window, wrinkling

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3515 The Effect of Foreign Owned Firms and Licensed Manufacturing Agreements on Innovation: Case of Pharmaceutical Firms in Developing Countries

Authors: Ilham Benali, Nasser Hajji, Nawfal Acha

Abstract:

Given the fact that the pharmaceutical industry is a commonly studied sector in the context of innovation, the majority of innovation research is devoted to the developed markets known by high research and development (R&D) assets and intensive innovation. In contrast, in developing countries where R&D assets are very low, there is relatively little research to mention in the area of pharmaceutical sector innovation, characterized mainly by two principal elements which are the presence of foreign-owned firms and licensed manufacturing agreements between local firms and multinationals. With the scarcity of research in this field, this paper attempts to study the effect of these two elements on the firms’ innovation tendencies. Other traditional factors that influence innovation, which are the age and the size of the firm, the R&D activities and the market structure, revealed in the literature review, will be included in the study in order to try to make this work more exhaustive. The study starts by examining innovation tendency in pharmaceutical firms located in developing countries before analyzing the effect of foreign-owned firms and licensed manufacturing agreements between local firms and multinationals on technological, organizational and marketing innovation. Based on the related work and on the theoretical framework developed, there is a probability that foreign-owned firms and licensed manufacturing agreements between local firms and multinationals have a negative influence on technological innovation. The opposite effect is possible in the case of organizational and marketing innovation.

Keywords: developing countries, foreign owned firms, innovation, licensed manufacturing agreements, pharmaceutical industry

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3514 Factors Influencing Bank Profitability of Czech Banks and Their International Parent Companies

Authors: Libena Cernohorska

Abstract:

The goal of this paper is to specify factors influencing the profitability of selected banks. Next, a model will be created to help establish variables that have a demonstrable influence on the development of the selected banks' profitability ratios. Czech banks and their international parent companies were selected for analyzing profitability. Banks categorized as large banks (according to the Czech National Bank's system, which ranks banks according to balance sheet total) were selected to represent the Czech banks. Two ratios, the return on assets ratio (ROA) and the return on equity ratio (ROE) are used to assess bank profitability. Six endogenous and four external indicators were selected from among other factors that influence bank profitability. The data analyzed were for the years 2001 – 2013. First, correlation analysis, which was supposed to eliminate correlated values, was conducted. A large number of correlated values were established on the basis of this analysis. The strongly correlated values were omitted. Despite this, the subsequent regression analysis of profitability for the individual banks that were selected did not confirm that the selected variables influenced their profitability. The studied factors' influence on bank profitability was demonstrated only for Československá Obchodní Banka and Société Générale using regression analysis. For Československá Obchodní Banka, it was demonstrated that inflation level and the amount of the central bank's interest rate influenced the return on assets ratio and that capital adequacy and market concentration influenced the return on equity ratio for Société Générale.

Keywords: banks, profitability, regression analysis, ROA, ROE

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3513 Petrologic and Geochemical Characteristics of Marine Sand Strip in the Proterozoic Chuanlinggou Formation of the North China

Authors: Yue Feng, Chun-jiang Wang, Zhi-long Huang

Abstract:

The study of the sedimentary environment of Mesoproterozoic marine deposits in North China has attracted special attention in recent years. It is not clear that the sedimentary environment and the cause of formation of the sandstone strip and its internal carbonate cements and pyrite in the Mesoproterozoic Chuanlinggou Formation in North China. In this study, drilling core samples in North China were identified by microscopy, and their petrological characteristics such as mineral composition and structure were identified. The geochemical data of carbon and oxygen isotopes, total organic carbon (TOC) contents and total sulfur (TS) contents were obtained by processing and analyzing the samples. The samples are mainly quartz particles with low compositional maturity, combined with low value of TOC, it shows that the sedimentary environment of the sandy clastic is a sandy littoral sedimentary environment with relative strong hydrodynamic force, and then the sandstone strip in black shale are formed by the deposition of gravity flow. Analysis of TS values reflect sandstone bands formed in hypoxic environments. The carbonate cements and the pyrite in the sandstone belt are authigenic. The carbon isotope values of authigenic carbonate cements are negatively biased in comparison with the carbonate isotope of carbonate rocks in the same period, but it is more biased than the carbon isotopic values of anaerobic oxidation of methane (AOM) genetic carbonate rocks. Authigenic pyrite may be mainly due to the formation of HS- by the action of bacterial sulfate reduction (BSR) and Fe²⁺, their causes are in contact. This indicates that authigenic carbonate cements are mainly carbonate precipitates formed but are significantly affected by the effects of AOM. Summary, the sedimentary environment of the sandstone zone in the Chuanlinggou Formation in the North China is a shallow sea facies with iron rich and anoxic.

Keywords: sandstone strip, sedimentary environment, authigenic carbonate cements, authigenic pyrite, The Chuanlinggou group, North China

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3512 Reduction Shrinkage of Concrete without Use Reinforcement

Authors: Martin Tazky, Rudolf Hela, Lucia Osuska, Petr Novosad

Abstract:

Concrete’s volumetric changes are natural process caused by silicate minerals’ hydration. These changes can lead to cracking and subsequent destruction of cementitious material’s matrix. In most cases, cracks can be assessed as a negative effect of hydration, and in all cases, they lead to an acceleration of degradation processes. Preventing the formation of these cracks is, therefore, the main effort. Once of the possibility how to eliminate this natural concrete shrinkage process is by using different types of dispersed reinforcement. For this application of concrete shrinking, steel and polymer reinforcement are preferably used. Despite ordinarily used reinforcement in concrete to eliminate shrinkage it is possible to look at this specific problematic from the beginning by itself concrete mix composition. There are many secondary raw materials, which are helpful in reduction of hydration heat and also with shrinkage of concrete during curing. The new science shows the possibilities of shrinkage reduction also by the controlled formation of hydration products, which could act by itself morphology as a traditionally used dispersed reinforcement. This contribution deals with the possibility of controlled formation of mono- and tri-sulfate which are considered like degradation minerals. Mono- and tri- sulfate's controlled formation in a cementitious composite can be classified as a self-healing ability. Its crystal’s growth acts directly against the shrinking tension – this reduces the risk of cracks development. Controlled formation means that these crystals start to grow in the fresh state of the material (e.g. concrete) but stop right before it could cause any damage to the hardened material. Waste materials with the suitable chemical composition are very attractive precursors because of their added value in the form of landscape pollution’s reduction and, of course, low cost. In this experiment, the possibilities of using the fly ash from fluidized bed combustion as a mono- and tri-sulphate formation additive were investigated. The experiment itself was conducted on cement paste and concrete and specimens were subjected to a thorough analysis of physicomechanical properties as well as microstructure from the moment of mixing up to 180 days. In cement composites, were monitored the process of hydration and shrinkage. In a mixture with the used admixture of fluidized bed combustion fly ash, possible failures were specified by electronic microscopy and dynamic modulus of elasticity. The results of experiments show the possibility of shrinkage concrete reduction without using traditionally dispersed reinforcement.

Keywords: shrinkage, monosulphates, trisulphates, self-healing, fluidized fly ash

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3511 Sustainable Production of Tin Oxide Nanoparticles: Exploring Synthesis Techniques, Formation Mechanisms, and Versatile Applications

Authors: Yemane Tadesse Gebreslassie, Henok Gidey Gebretnsae

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Nanotechnology has emerged as a highly promising field of research with wide-ranging applications across various scientific disciplines. In recent years, tin oxide has garnered significant attention due to its intriguing properties, particularly when synthesized in the nanoscale range. While numerous physical and chemical methods exist for producing tin oxide nanoparticles, these approaches tend to be costly, energy-intensive, and involve the use of toxic chemicals. Given the growing concerns regarding human health and environmental impact, there has been a shift towards developing cost-effective and environmentally friendly processes for tin oxide nanoparticle synthesis. Green synthesis methods utilizing biological entities such as plant extracts, bacteria, and natural biomolecules have shown promise in successfully producing tin oxide nanoparticles. However, scaling up the production to an industrial level using green synthesis approaches remains challenging due to the complexity of biological substrates, which hinders the elucidation of reaction mechanisms and formation processes. Thus, this review aims to provide an overview of the various sources of biological entities and methodologies employed in the green synthesis of tin oxide nanoparticles, as well as their impact on nanoparticle properties. Furthermore, this research delves into the strides made in comprehending the mechanisms behind the formation of nanoparticles as documented in existing literature. It also sheds light on the array of analytical techniques employed to investigate and elucidate the characteristics of these minuscule particles.

Keywords: nanotechnology, tin oxide, green synthesis, formation mechanisms

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3510 Psychological Aspects in the Doctrine of Dependent Origination

Authors: Sanjoy Barua Chowdhury

Abstract:

This research is an attempt to examine psychological aspect of the Buddha’s most cardinal and fundamental doctrine of Dependent Origination (paṭiccasamuppāda) along with drawing out a clear picture of the constituents from the law of causation and analyzes the mental states and motivational factors behind each constituent among twelvefold links. Meticulous research into the doctrine of Dependent Origination reveals how the main links from the doctrine of dependent origination provide a framework for psychological analysis through volitional formation (saṅkhāra), consciousness (viññāna), mentality and materiality (nāma-rūpa), contact (phassa), feeling (vedanā), craving (tanhā) and clinging (upādāna). This paper further illustrates the notion of perception (saññā) which can be found in the function of volitional formation (saṅkhāra) - a contributing factor, according to modern psychology, in the role of understanding human (puggala) motivation. The psychological analysis of dependent origination expounds the concept of personality highlighting present existence through the inter-relationship of the five faculties (pañcaupadānakkhandhā), viz., form (rūpa), feeling (vedanā), perception (saññā), volitional formation (saṅkhārā) and consciousness (viññāṇa).

Keywords: dependent origination, perception, motivational factors, feelings

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3509 Characterization of the Pore System and Gas Storage Potential in Unconventional Reservoirs: A Case of Study of the Cretaceous la Luna Formation, Middle Magdalena Valley Basin, Colombia

Authors: Carlos Alberto Ríos-Reyes, Efraín Casadiego-Quintero

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We propose a generalized workflow for mineralogy investigation of unconventional reservoirs using multi-scale imaging and pore-scale analyses. This workflow can be used for the integral evaluation of these resources. The Cretaceous La Luna Formation´s mudstones in the Middle Magdalena Valley Basin (Colombia) inherently show a heterogeneous pore system with organic and inorganic pores. For this reason, it is necessary to carry out the integration of high resolution 2D images of mapping by conventional petrography, scanning electron microscopy and quantitative evaluation of minerals by scanning electron microscopy to describe their organic and inorganic porosity to understand the transport mechanism through pores. The analyzed rocks show several pore types, including interparticle pores, organoporosity, intraparticle pores, intraparticle pores, and microchannels and/or microfractures. The existence of interconnected pores in pore system of these rocks promotes effective pathways for primary gas migration and storage space for residual hydrocarbons in mudstones, which is very useful in this type of gas reservoirs. It is crucial to understand not only the porous system of these rocks and their mineralogy but also to project the gas flow in order to design the appropriate strategies for the stimulation of unconventional reservoirs. Keywords: mudstones; La Luna Formation; gas storage; migration; hydrocarbon.

Keywords: mudstones, La luna formation, gas storage, migration, hydrocarbon

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3508 Issues of Accounting of Lease and Revenue according to International Financial Reporting Standards

Authors: Nadezhda Kvatashidze, Elena Kharabadze

Abstract:

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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3507 Molecular Dynamics Simulation Studies of High-Intensity, Nanosecond Pulsed Electric Fields Induced Membrane Electroporation

Authors: Jiahui Song

Abstract:

The use of high-intensity, nanosecond electric pulses has been a recent development in biomedical. High-intensity (∼100 kV/cm), nanosecond duration-pulsed electric fields have been shown to induce cellular electroporation. This will lead to an increase in transmembrane conductivity and diffusive permeability. These effects will also alter the electrical potential across the membrane. The applications include electrically triggered intracellular calcium release, shrinkage of tumors, and temporary blockage of the action potential in nerves. In this research, the dynamics of pore formation with the presence of an externally applied electric field is studied on the basis of molecular dynamics (MD) simulations using the GROMACS package. MD simulations show pore formation occurs for a pulse with the amplitude of 0.5V/nm at 1ns at temperature 316°K. Also increasing temperatures facilitate pore formation. When the temperature is increased to 323°K, pore forms at 0.75ns with the pulse amplitude of 0.5V/nm. For statistical significance, a total of eight MD simulations are carried out with different starting molecular velocities for each simulation. Also, actual experimental observations are compared against MD simulation results.

Keywords: molecular dynamics, high-intensity, nanosecond, electroporation

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