Search results for: auditor’s rotation

Authors: Nadir Sidiqi

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Biodiversity conservation is humanity’s building block to sustain lives - ultimately allowing all living and nonliving creatures to interact in a balanced proportion. Humanity’s challenge in the 21st century is to maintain biodiversity without harming the natural habitat of plants, animals and beneficial microorganisms. There are many good reasons to consider why biodiversity is important to every nation around the world, especially for a nation like Afghanistan. One of the major values of biodiversity is its economic value: biodiversity provides goods and services to the Afghan nation directly through links and components such as the maintenance of traditional crops, medicine, fruits, animals, grazing, fuel, timber, harvesting, fishing, hunting and related supplies. Biodiversity is the variety of the living components, such as humans, plants, animals, and microorganisms, and nonliving components interaction, including air, water, sunlight, soil, humidity and environmental factors in an area. There are many ways of gauging the value of biodiversity. As an ecosystem, biodiversity includes such benefits as soil fertility, erosion control, crop pollination, crop rotation, and pest control. The conservation of biodiversity is crucial for these benefits, which would be impossible to replace. Biodiversity conservation also has heritage values; this wealth of genetic diversity provides backup to rural people living close together.

Keywords: Afghanistan, biodiversity, conservation, economy, environment

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Authors: Sarbjit Singh, Amit Kumar Lal

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In India there is no governing body to control advertisement apart from ASCI due to which most of the companies are targeting children in their advertisements that have a negative impact on their behaviour. The main purpose of this research paper is to find out the impact of the television advertisement on the behaviour of the children as observed and reported by parents. The exploratory research design is adopted by using in-depth interviews with 20 parents in various cities of Punjab on the basis semi-structured interviews a self-administered structured Questionnaire was developed for data collection. Exploratory factor analysis using varimax rotation is used to analyse the data from 100 parents from the conjoint cities of Punjab. (Jalandhar, Amritsar and Ludhiana) The finding suggests that children demand those products which are more advertised. Parents believe that television advertisements are affecting the study of their children. Moreover, the children are becoming more violent, stubborn and rebellious. They try to start copying from the advertisements and indulge in bad habits. Children demand, nag and pester their parents to purchase the advertised product. This research paper would help advertisers to understand children behaviour towards advertisements and more over what should be done to control the negative impact of advertisement on children. Advertisers can also understand the parental perception towards advertisement.

Keywords: advertisement, consumer behaviour, children perception, teen marketing

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Authors: Waseim Ragab Azzam Ahmed Mohamed Nasr, Aalaa Ibrahim Khater

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Torsional loads from offshore wind turbines, waves, wind, earthquakes, ship collisions in the maritime environment, and electrical transmission towers might affect the pile foundations. Torsional loads can also be caused by the axial load from the sustaining structures. The paper introduces the finned pile, an alternative method of pile modification. The effects of torsional loads were investigated through a series of experimental tests aimed at improving the torsional capacity of a single pile in the sand (where sand was utilized in a state of medium density (Dr = 50%), with or without fins. In these tests, the fins' length, width, form, and number were varied to see how these attributes affected the maximum torsional capacity of the piles. We have noticed the torsion-rotation reaction. The findings demonstrated that the fins improve the maximum torsional capacity of the piles. It was demonstrated that a length of 0.6 times the embedded pile's length and a width equivalent to the pile's diameter constitute the optimal fin geometry. For the conventional pile and the finned pile, the maximum torsional capacities were determined to be 4.12 N.m. and 7.36 N.m., respectively. When subjected to torsional loads, the fins' presence enhanced the piles' maximum torsional capacity by almost 79%.

Keywords: clean sand, finned piles, model tests, torsional load

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Authors: Marzia Hoque Tania, Oishy Roy, ASW Kurny, Fahmida Gulshan

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This paper presents results of the investigation on the characterization of silica sand of northern region of Bangladesh on the basis of material composition, particle shape, and size, density, transportation, crystallinity, etc. before and after upgradation. The raw sand samples collected from Nilphamari and Lalmonirhat district were studied and compared for the prospect silica as a high valued commodity rather than heavy minerals. The raw sand particles were colorful in appearance with varying particle size distribution. Scanning Electron Microscopy (SEM) showed uniformity in grain size and mineralogical composition. X-ray fluorescence (XRF) analysis indicated the silica content of the as-received sample to be 75%. Thermogravimetric and Differential Thermal Analysis (DTA) did not detect the presence of any organic material. These tests revealed the sample to be alpha-quartz. Samples were washed with organic and inorganic acid with a combination of varying rotation speed, concentration, solid-liquid ratio. Experiments showed the silica content could be enhanced to more than 85% by washing with 15% sulphuric acid in room temperature. Beneficiation can be improved in further work considering the effect of varying temperature or advanced technology.

Keywords: beneficiation, characterization, commercial grade sand, glass sand, silica, upgradation

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Authors: Lin Lu, Qiang Li, Tao Cai, Pengjun Zhang

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In this study, a detailed analysis of trajectory stability and flow characteristics of a high-speed projectile during the water-entry and water-exit process has been investigated numerically. The Zwart-Gerber-Belamri (Z-G-B) cavitation model and the SST k-ω turbulence model based on the Reynolds Averaged Navier-Stokes (RANS) method are employed. The numerical methodology is validated by comparing the experimental photograph of cavitation shape and the experimental underwater velocity with the numerical simulation results. Based on the numerical methodology, the influences of rotational speed, water-entry and water-exit angle of the projectile on the trajectory stability and flow characteristics have been carried out in detail. The variation features of projectile trajectory and total resistance have been conducted, respectively. In addition, the cavitation characteristics of water-entry and water-exit have been presented and analyzed. Results show that it may not be applicable for the water-entry and water-exit to achieve the projectile stability through the rotation of projectile. Furthermore, there ought to be a critical water-entry angle for the water-entry stability of practical projectile. The impact of water-exit angle on the trajectory stability and cavity phenomenon is not as remarkable as that of the water-entry angle.

Keywords: cavitation characteristics, high-speed projectile, numerical predictions, trajectory stability, water-entry, water-exit

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Authors: Mohd Moiz Khan, S. M. Mahajani, G. N. Jadhav

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Waste foundry sand (total clay content 15%) contains toxic heavy metals and particulate matter which make dumping of waste sand an environmental and health hazard. Disposal of waste foundry sand (WFS) remains one of the substantial challenges faced by Indian foundries nowadays. To cope up with this issue, the chemical method was used to reclaim WFS. A stirrer tank reactor was used for chemical reclamation. Experiments were performed to reduce the total clay content from 15% to as low as 0.9% in chemical reclamation. This method, although found to be effective for WFS reclamation, it may face a challenge due to the possibly high operating cost. Reclaimed sand was found to be satisfactory in terms of sand qualities such as total clay (0.9%), active clay (0.3%), acid demand value (ADV) (2.6%), loss on igniting (LOI) (3 %), grain fineness number (GFN) (56), and compressive strength (60 kPa). The experimental data generated on chemical reactor under different conditions is further used to optimize the design and operating parameters (rotation speed, sand to acidic solution ratio, acid concentration, temperature and time) for the best performance. The use of reclaimed sand within the foundry would improve the economics and efficiency of the process and reduce environmental concerns.

Keywords: chemical reclamation, clay content, environmental concerns, recycle, waste foundry sand

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Authors: Fayyaz Rasool, Shakeela Parveen

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The studies on genetic diversity of Labeo rohita by using molecular markers were carried out to investigate the genetic structure by RAPAD marker and the levels of polymorphism and similarity amongst the different groups of five populations of wild and farmed types. The samples were collected from different five locations as representatives of wild and hatchery raised populations. RAPAD data for Jaccard’s coefficient by following the un-weighted Pair Group Method with Arithmetic Mean (UPGMA) for Hierarchical Clustering of the similar groups on the basis of similarity amongst the genotypes and the dendrogram generated divided the randomly selected individuals of the five populations into three classes/clusters. The variance decomposition for the optimal classification values remained as 52.11% for within class variation, while 47.89% for the between class differences. The Principal Component Analysis (PCA) for grouping of the different genotypes from the different environmental conditions was done by Spearman Varimax rotation method for bi-plot generation of the co-occurrence of the same genotypes with similar genetic properties and specificity of different primers indicated clearly that the increase in the number of factors or components was correlated with the decrease in eigenvalues. The Kaiser Criterion based upon the eigenvalues greater than one, first two main factors accounted for 58.177% of cumulative variability.

Keywords: variation, clustering, PCA, wild, hatchery, RAPAD, Labeo rohita

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Authors: Mohsen Saleh Asheghabadi, Alireza Jafari Jebeli

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Increasing population growth requires more sustainable development of energy. This non-contaminated energy has an inexhaustible energy source. One of the vital parameters in such structures is the choice of foundation type. Suction caissons are now used extensively worldwide for offshore wind turbine. Considering the presence of a number of offshore wind farms in earthquake areas, the study of the seismic behavior of suction caisson is necessary for better design. In this paper, the results obtained from three suction caisson models with different diameter (D) and skirt length (L) in saturated sand were compared with centrifuge test results. All models are analyzed using 3D finite element (FE) method taking account of elasto-plastic Mohr–Coulomb constitutive model for soil which is available in the ABAQUS library. The earthquake load applied to the base of models with a maximum acceleration of 0.65g. The results showed that numerical method is in relative good agreement with centrifuge results. The settlement and rotation of foundation decrease by increasing the skirt length and foundation diameter. The sand soil outside the caisson is prone to liquefaction due to its low confinement.

Keywords: liquefaction, suction caisson foundation, offshore wind turbine, numerical analysis, seismic behavior

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Authors: Yingchen Yang

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In the present work, development of a new vertical-axis unidirectional wave rotor is reported. The wave rotor is a key component of a wave energy converter (WEC), which harvests energy from ocean waves. Differing from the huge majority of WEC designs that perform reciprocating motions (heaving up and down, swaying back and forth, etc.), our wave rotor performs unidirectional rotation about a vertical axis when directly exposed in waves. The unidirectional feature of the rotor makes the rotor respond well in a wide range of the wave frequency. The vertical axis arrangement of the rotor makes the rotor insensitive to the wave propagation direction. The rotor employs blades with a cross-section in an airfoil shape and a span curled into a semi-oval shape. Two sets of blades, with one nested inside the other, constitute the rotor. In waves, water particles perform an omnidirectional motion that constantly changes in both spatial and temporal domains. The blade nesting permits a compact rotor configuration that ‘sees’ a relatively uniform local flow in the spatial domain. The rotor was experimentally tested in simulated waves in a wave flume under various conditions. The testing results show a promising unidirectional rotor that is capable of extracting energy from waves at a capture width ratio of 0.08 to 0.15, depending on detailed wave conditions.

Keywords: unidirectional, vertical axis, wave energy converter, wave rotor

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Authors: Khaled Nagaty, Heba Nagaty, Gerard McKee

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A signature is a behavioral biometric that is used for authenticating users in most financial and legal transactions. Signatures can be easily forged by skilled forgers. Therefore, it is essential to verify whether a signature is genuine or forged. The aim of any signature verification algorithm is to accommodate the differences between signatures of the same person and increase the ability to discriminate between signatures of different persons. This work presented in this paper proposes an automatic signature verification system to indicate whether a signature is genuine or not. The system comprises four phases: (1) The pre-processing phase in which image scaling, binarization, image rotation, dilation, thinning, and connecting ridge breaks are applied. (2) The feature extraction phase in which global and local features are extracted. The local features are minutiae points, curvature orientation, and curve plateau. The global features are signature area, signature aspect ratio, and Hu moments. (3) The post-processing phase, in which false minutiae are removed. (4) The classification phase in which features are enhanced before feeding it into the classifier. k-nearest neighbors and support vector machines are used. The classifier was trained on a benchmark dataset to compare the performance of the proposed offline signature verification system against the state-of-the-art. The accuracy of the proposed system is 92.3%.

Keywords: signature, ridge breaks, minutiae, orientation

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Authors: Ghasem Sharifi, Hamed Shahmohamadi Ousaloo, Milad Azimi, Mehran Mirshams

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The ever-increasing use of satellites demands a search for increasingly accurate and reliable pointing systems. Reaction wheels are rotating devices used commonly for the attitude control of the spacecraft since provide a wide range of torque magnitude and high reliability. The numerical modeling of this device can significantly enhance the accuracy of the satellite control in space. Modeling the wheel rotation in the presence of the various frictions is one of the critical parts of this approach. This paper presents a Dynamic Model Control of a Reaction Wheel (DMCR) in the current control mode. In current-mode, the required current is delivered to the coils in order to achieve the desired torque. During this research, all the friction parameters as viscous and coulomb, motor coefficient, resistance and voltage constant are identified. In order to model identification of a reaction wheel, numerous varying current commands apply on the particular wheel to verify the estimated model. All the parameters of DMCR are identified by classical Levenberg-Marquardt (CLM) optimization method. The experimental results demonstrate that the developed model has an appropriate precise and can be used in the satellite control simulation.

Keywords: experimental modeling, friction parameters, model identification, reaction wheel

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Authors: Andy Obinna Ibeje

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In this study, the erodibility indices and some soil properties of some cassava farms in selected areas of Abia and Imo States were investigated. This study involves taking measurements of some soil parameters such as permeability, soil texture and particle size analysis from which the erodibility indices were compared. Results showed that soils of the areas are very sandy. The results showed that Isiukwuato with index of 72 has the highest erodibility index. The results also showed that Arondizuogu with index of 34 has the least erodibility index. The results revealed that soil erodibility (k) values varied from 34 to 72. Nkporo has the highest sand content; Inyishie has the least silt content. The result indicates that there were respectively strong inverse relationship between clay and silt contents and erodibility index. On the other hand, sand, organic matter and moisture contents as well as soil permeability has significantly high positive correlation with soil erodibility and it can be concluded that particle size distribution is a major finger print on the erodibility index of soil in the study area. It is recommended that safe cultural practices like crop rotation, matching and adoption of organic farming techniques be incorporated into farming communities of Abia and Imo States in order to stem the advances of erosion in the study area.

Keywords: erodibility, indices, soil, sand

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Authors: Bandar Alahmadi, Lethia Jackson

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Machine Learning model is used today in many real-life applications. The safety and security of such model is important, so the results of the model are as accurate as possible. One challenge of machine learning model security is the adversarial examples attack. Adversarial examples are designed by the attacker to cause the machine learning model to misclassify the input. We propose a method to generate adversarial examples to attack image classifiers. We are modifying the successfully classified images, so a classifier misclassifies them after the modification. In our method, we do not update the whole image, but instead we detect the important region, modify it, place it back to the original image, and then run it through a classifier. The algorithm modifies the detected region using two methods. First, it will add abstract image matrix on back of the detected image matrix. Then, it will perform a rotation attack to rotate the detected region around its axes, and embed the trace of image in image background. Finally, the attacked region is placed in its original position, from where it was removed, and a smoothing filter is applied to smooth the background with foreground. We test our method in cascade classifier, and the algorithm is efficient, the classifier confident has dropped to almost zero. We also try it in CNN (Convolutional neural network) with higher setting and the algorithm was successfully worked.

Keywords: adversarial examples, attack, computer vision, image processing

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Authors: S. Kida

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We consider the flow of an incompressible viscous fluid in a precessing sphere whose spin and precession axes are orthogonal to each other. The flow is characterized by two non-dimensional parameters, the Reynolds number Re and the Poincare number Po. For which values of (Re, Po) will the flow approach a steady state from an arbitrary initial condition? To answer it we are searching the instability boundary of the steady states in the whole (Re, Po) plane. Here, we focus the rapidly rotating and weakly precessing limit, i.e., Re >> 1 and Po << 1. The steady flow was obtained by the asymptotic expansion for small ε=Po Re¹/² << 1. The flow exhibits nearly a solid-body rotation in the whole sphere except for a thin boundary layer which develops over the sphere surface. The thickness of this boundary layer is of O(δ), where δ=Re⁻¹/², except where two circular critical bands of thickness of O(δ⁴/⁵) and of width of O(δ²/⁵) which are located away from the spin axis by about 60°. We perform the linear stability analysis of the steady flow. We assume that the disturbances are localized in the critical bands and make an expansion analysis in terms of ε to derive the eigenvalue problem for the growth rate of the disturbance, which is solved numerically. As the solution, we obtain an asymptote of the stability boundary as Po=28.36Re⁻⁰.⁸. This agrees excellently with the corresponding laboratory experiments and numerical simulations. One of the most popular instability mechanisms so far is the parametric instability, which turns out, however, not to give the correct stability boundary. The present instability is different from the parametric instability.

Keywords: boundary layer, critical band, instability, precessing sphere

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Authors: Muhammed Ertuğrul Çeloğlu, Mehmet Yılmaz

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In this study, apricot seed shell, walnut shell, and sawdust were chosen as biomass sources. The materials were sorted by using a sieve No. 50 and the sieved materials were subjected to pyrolysis process at 400 °C, resulting in three different biochar products. The resulting biochar products were added to the bitumen at three different rates (5%, 10% and 15%), producing modified bitumen. Penetration, softening point, rotation viscometer and dynamic shear rheometer (DSR) tests were conducted on modified binders. Thus the modified bitumen, which was obtained by using additives at 3 different rates obtained from biochar produced at 400 °C temperatures of 3 different biomass sources were compared and the effects of pyrolysis temperature and additive rates were evaluated. As a result of the conducted tests, it was determined that the rheology of the pure bitumen improved significantly as a result of the modification of the bitumen with the biochar. Additionally, with biochar additive, it was determined that the rutting parameter values obtained from softening point, viscometer and DSR tests were increased while the values in terms of penetration and phase angle decreased. It was also observed that the most effective biomass is sawdust while the least effective was ground apricot seed shell.

Keywords: rheology, biomass, pyrolysis, biochar

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Authors: Mohammad Borhani, Afshin Danehkar

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With the increase in population and the upward trend of energy demand, mankind has thought of using suppliers that guarantee a stable supply of energy, unlike fossil fuels, which, in addition to the widespread emission of greenhouse gases that one of the main factors in the destruction of the ozone layer and it will be finished in a short time in the not-so-distant future. In this regard, one of the sustainable ways of energy supply is the use of wind converters. That convert wind energy into electricity. For this reason, this research focused on wind turbines and their installation conditions. The main classification of wind turbines is based on the axis of rotation, which is divided into two groups: horizontal axis and vertical axis; each of these two types, with the advancement of technology in man-made environments such as cities, villages, airports, and other human environments can be installed and operated. The main difference between offshore and onshore wind turbines is their installation and foundation. Which are usually divided into five types; including of Monopile Wind Turbines, Jacket Wind Turbines, Tripile Wind Turbines, Gravity-Based Wind Turbines, and Floating Offshore Wind Turbines. For installation in a wind power plant requires an arrangement that produces electric power, the distance between the turbines is usually between 5 or 7 times the diameter of the rotor and if perpendicular to the wind direction be If they are 3 to 5 times the diameter of the rotor, they will be more efficient.

Keywords: wind farms, Savonius, Darrieus, offshore wind turbine, renewable energy

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Authors: Mohamadreza Hatefi, Malihe Hadadnezhad

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It is well established that jump-landing-related biomechanical deficiencies, such as dynamic knee valgus (DKV), can be improved by using various forms of feedback; However, the effectiveness of these interventions synchronously on athletes' jumping performance remains unknown. Twenty-one recreational athletes with DKV performed countermovement jump (CMJ) and drop vertical jump (DVJ) tasks before and after feedback intervention while the kinematic, force plate and electromyography data of the lower extremity were synchronously captured. The athletes’ jumping performance was calculated by using the reactive strength index-modified (RSIₘₒ𝒹). The athletes at the post-intervention exhibited significantly less hip adduction and more tibial internal rotation during both CMJ and DVJ tasks and maximum knee flexion just during DVJ task. Moreover, athletes exhibited increased time to take-off and consequently decreased RSIₘₒ𝒹 during DVJ task, but no difference was observed in CMJ task. Feedback immediately improved DKV without disturbing the athletes’ jumping height during both tasks, But athletes exhibited increased time to take-off and consequently decreased RSIₘₒ𝒹 only during DVJ task, which suggests that the results may differ according to the nature of jumping task. Nevertheless, the effectiveness of landing-related biomechanical deficiencies improvement on athletes' jumping performance must be investigated in the long-term as a new movement pattern.

Keywords: reactive strength index, feedback, biomechanics, dynamic knee valgus

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Authors: Mustafa Kemal Bilici, Memduh Kurtulmuş, İlyas Kartal, Ahmet İrfan Yükler

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Friction stir welding is a solid-state joining process that has gained acceptable progress in recent years. This method which was first used for welding of aluminum and its alloys is now employed for welding of other materials such as polymers and composites. The aim of the present work is to investigate the mechanical properties of butt joints produced by friction stir welding (FSW) in high density polyethylene sheets of 4 mm thickness. The effects of critical welding parameters and tool design have affected on mechanical properties, weld surface and macrostructure of friction stir welded polyethylene. Experiments were performed at tool rotational speeds of 600, 900, 1200 and 1500 r/min and traverse speeds of 30, 45 and 60 mm/min, tool diameters (d) of 4, 5, 6 mm and tool shoulder diameters (D) 20, 25, 30 mm. A strength value of 80 % of the base material was achieved at the isolated optimum welding condition. According to the tool design, the welding parameters and the mechanical properties changed to a great extent. The highest tensile strength was achieved at low feed rates, high tool rotation speeds and shoulder diameters/pin diameters ratio.

Keywords: friction stir welding, mechanical properties, polyethylene, high density polyethylene, tool design

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Authors: S. Saju, G. Thirugnanam

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In this paper, a medical image watermarking algorithm based on contourlet is proposed. Medical image watermarking is a special subcategory of image watermarking in the sense that images have special requirements. Watermarked medical images should not differ perceptually from their original counterparts because clinical reading of images must not be affected. Watermarking techniques based on wavelet transform are reported in many literatures but robustness and security using contourlet are better when compared to wavelet transform. The main challenge in exploring geometry in images comes from the discrete nature of the data. In this paper, original image is decomposed to two level using contourlet and the watermark is embedded in the resultant sub-bands. Sub-band selection is based on the value of Peak Signal to Noise Ratio (PSNR) that is calculated between watermarked and original image. To extract the watermark, Kernel ICA is used and it has a novel characteristic is that it does not require the transformation process to extract the watermark. Simulation results show that proposed scheme is robust against attacks such as Salt and Pepper noise, Median filtering and rotation. The performance measures like PSNR and Similarity measure are evaluated and compared with Discrete Wavelet Transform (DWT) to prove the robustness of the scheme. Simulations are carried out using Matlab Software.

Keywords: digital watermarking, independent component analysis, wavelet transform, contourlet

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Authors: W. M. Ng, O. B. Iskender, L. Simonini, J. M. Gonzalez

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A multitude of factors, including mechanical imperfections of the deployment system and separation instance of satellites from launchers, oftentimes results in highly uncontrolled initial tumbling motion immediately after deployment. In particular, small satellites which are characteristically launched as a piggyback to a large rocket, are generally allocated a large time window to complete detumbling within the early orbit phase. Because of the saturation risk of the actuators, current algorithms are conservative to avoid draining excessive power in the detumbling phase. This work aims to enable time-optimal switching of control modes during the early phase, reducing the time required to transit from launch to sun-pointing mode for power budget conscious satellites. This assumes the usage of B-dot controller for detumbling and PD controller for pointing. Nonlinear Euler's rotation equations are used to represent the attitude dynamics of satellites and Commercial-off-the-shelf (COTS) reaction wheels and magnetorquers are used to perform the manoeuver. Simulation results will be based on a spacecraft attitude simulator and the use case will be for multiple orbits of launch deployment general to Low Earth Orbit (LEO) satellites.

Keywords: attitude control, detumbling, small satellites, spacecraft autonomy, time optimal control

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Authors: Ikechukwu Ndu

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This study examines the econometric modeling of the relation between discretionary accrual earnings management, International Financial Reporting Standards (IFRS), and certain corporate governance factors with regard to listed Nigerian non-financial firms. Although discretionary accrual earnings management is a well-known and global problem that has an adverse impact on users of the financial statements, its relationship with IFRS and corporate governance is neither adequately researched nor properly systematically investigated in Nigeria. The dearth of research in the relation between discretionary accrual earnings management, IFRS and corporate governance in Nigeria has made it difficult for academics, practitioners, government setting bodies, regulators and international bodies to achieve a clearer understanding of how discretionary accrual earnings management relates to IFRS and certain corporate governance characteristics. This is the first study to the author’s best knowledge to date that makes interesting research contributions that significantly add to the literature of discretionary accrual earnings management and its relation with corporate governance and IFRS pertaining to the Nigerian context. A comprehensive review is undertaken of the literature of discretionary total accrual earnings management, IFRS, and certain corporate governance characteristics as well as the data, models, methodologies, and different estimators used in the study. Secondary financial statement, IFRS, and corporate governance data are sourced from Bloomberg database and published financial statements of Nigerian non-financial firms for the period 2004 to 2016. The methodology uses both the total and working capital accrual basis. This study has a number of interesting preliminary findings. First, there is a negative relationship between the level of discretionary accrual earnings management and the adoption of IFRS. However, this relationship does not appear to be statistically significant. Second, there is a significant negative relationship between the size of the board of directors and discretionary accrual earnings management. Third, CEO Separation of roles does not constrain earnings management, indicating the need to preserve relationships, personal connections, and maintain bonded friendships between the CEO, Chairman, and executive directors. Fourth, there is a significant negative relationship between discretionary accrual earnings management and the use of a Big Four firm as an auditor. Fifth, including shareholders in the audit committee, leads to a reduction in discretionary accrual earnings management. Sixth, the debt and return on assets (ROA) variables are significant and positively related to discretionary accrual earnings management. Finally, the company size variable indicated by the log of assets is surprisingly not found to be statistically significant and indicates that all Nigerian companies irrespective of size engage in discretionary accrual management. In conclusion, this study provides key insights that enable a better understanding of the relationship between discretionary accrual earnings management, IFRS, and corporate governance in the Nigerian context. It is expected that the results of this study will be of interest to academics, practitioners, regulators, governments, international bodies and other parties involved in policy setting and economic development in areas of financial reporting, securities regulation, accounting harmonization, and corporate governance.

Keywords: discretionary accrual earnings management, earnings manipulation, IFRS, corporate governance

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Authors: Wenhao Lan, Ning Li, Qiang Tong

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To improve the registration accuracy of a source point cloud and template point cloud when the initial relative deflection angle is too large, a PointNetLK algorithm combined with an oriented bounding box (PointNetLK-OBB) is proposed. In this algorithm, the OBB of a 3D point cloud is used to represent the macro feature of source and template point clouds. Under the guidance of the iterative closest point algorithm, the OBB of the source and template point clouds is aligned, and a mirror symmetry effect is produced between them. According to the fitting degree of the source and template point clouds, the mirror symmetry plane is detected, and the optimal rotation and translation of the source point cloud is obtained to complete the 3D point cloud registration task. To verify the effectiveness of the proposed algorithm, a comparative experiment was performed using the publicly available ModelNet40 dataset. The experimental results demonstrate that, compared with PointNetLK, PointNetLK-OBB improves the registration accuracy of the source and template point clouds when the initial relative deflection angle is too large, and the sensitivity of the initial relative position between the source point cloud and template point cloud is reduced. The primary contribution of this paper is the use of PointNetLK to avoid the non-convex problem of traditional point cloud registration and leveraging the regularity of the OBB to avoid the local optimization problem in the PointNetLK context.

Keywords: mirror symmetry, oriented bounding box, point cloud registration, PointNetLK-OBB

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Authors: G. Culache, M. P. Byfield, N. S. Ferguson, A. Tyas

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Steel joints in building structures represent a weak link in the case of accidental transient loading. This type of loading can occur due to blast effects or impact with moving vehicles and will result in large deformations in the material as well as large rotations. This paper addresses the lack of experimental investigations into the response of moment resisting connections subjected to such loading. The current design philosophy was used to create test specimens with flush and extended end plates. The specimens were tested in a specially designed testing rig capable of delivering the sustained loading even beyond the point of failure. Types of failure that the authors attempted to obtain were bolt fracture, flange crushing and end plate fracture. Experimental data is presented, described and analyzed. The tests show that the strength and ductility can be significantly improved by replacing ordinary mild-steel bolts with their stainless steel equivalents. This minor modification is demonstrated to significantly improve the robustness when subjected to loading that results in high deformations and rotation, where loading is maintained during failure. Conclusions are drawn about the wider implications of this research and recommendations made on the direction of future research in this field.

Keywords: steel moment connections, high strain rates, dynamic loading, experimental testing

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Authors: Brian H. Marsh

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Nitrogen fertility is an important component for optimum potato yield and quality. Best management practices are necessary in regards to N applications to achieve these goals without applying excess N with may contribute to ground water contamination. Eight potato fields in the Southern San Joaquin Valley were sampled for nitrogen inputs and uptake, tuber and vine dry matter and residual soil nitrate-N. The fields had substantial soil nitrate-N prior to the potato crop. Nitrogen fertilizer was applied prior to planting and in irrigation water as needed based on in-season petiole sampling in accordance with published recommendations. Average total nitrogen uptake was 237 kg ha^-1 on 63.5 Mg ha^-1 tuber yield and nitrogen use efficiency was very good at 81 percent. Sixty-nine percent of the plant nitrogen was removed in tubers. Soil nitrate-N increased 14 percent from pre-plant to post-harvest averaged across all fields and was generally situated in the upper soil profile. Irrigation timing and amount applied did not move water into the lower profile except for a single location where nitrate also moved into the lower soil profile. Pre-plant soil analysis is important information to be used. Rotation crops having deeper rooting growth would be able to utilize nitrogen that remained in the soil profile.

Keywords: potato, nitrogen fertilization, irrigation management, leaching potential

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Authors: M. Saifudin Ahmed Atique, Santosh Paudyal, Caixia Yang

Abstract:

In an aircraft, a great portion of energy is wasted due to its inflight structural vibration. Structural components vibrate due to aeroelastic instabilities, gust perturbations and engine rotation at very high rpm. Energy losses due to mechanical vibration can be utilized by harvesting energy from aircraft structure as electrical energy. This harvested energy can be stored in battery panels built into aircraft fuselage and can be used to power inflight auxiliary accessories i.e., lighting and entertainment systems. Moreover, this power can be used for wireless Structural Health Monitoring System (SHM) for aircraft and as an excellent replacement of aircraft Ground Power Unit (GPU)/Auxiliary Power Unit (APU) during passenger onboard time to power aircraft cabin accessories to reduce aircraft ground operation cost significantly. In this paper, we propose the design of a noble aircraft wing in which Piezoelectric panels placed under the composite skin of aircraft wing will generate electrical charges from any inflight aerodynamics or mechanical vibration and store it into battery to power auxiliary inflight systems/accessories as per requirement. Experimental results show that a well-engineered piezoelectric energy harvester based aircraft wing can produce adequate energy to support in-flight lighting and auxiliary cabin accessories.

Keywords: vibration energy, aircraft wing, piezoelectric material, inflight accessories

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Authors: Woo Young Jung, Min Ho Kwon, Bu Seog Ju

Abstract:

A failure of the non-structural component can cause significant damages in critical facilities such as nuclear power plants and hospitals. Historically, it was reported that the damage from the leakage of sprinkler systems, resulted in the shutdown of hospitals for several weeks by the 1971 San Fernando and 1994 North Ridge earthquakes. In most cases, water leakages were observed at the cross joints, sprinkler heads, and T-joint connections in piping systems during and after the seismic events. Hence, the primary objective of this study was to understand the seismic performance of T-joint connections and to develop an analytical Finite Element (FE) model for the T-joint systems of 2-inch fire protection piping system in hospitals subjected to seismic ground motions. In order to evaluate the FE models of the piping systems using OpenSees, two types of materials were used: 1) Steel 02 materials and 2) Pinching 4 materials. Results of the current study revealed that the nonlinear moment-rotation FE models for the threaded T-joint reconciled well with the experimental results in both FE material models. However, the system-level fragility determined from multiple nonlinear time history analyses at the threaded T-joint was slightly different. The system-level fragility at the T-joint, determined by Pinching 4 material was more conservative than that of using Steel 02 material in the piping system.

Keywords: fragility, t-joint, piping, leakage, sprinkler

Procedia PDF Downloads 274

Authors: Asnakech Zekiwos

Abstract:

Background: Stress in nursing refers to the reactions nurses experience when faced with work demands that exceed their knowledge, skills, or ability to cope. Nursing, as a profession, is particularly susceptible to work-related stress. Methods: A cross-sectional study was conducted among 405 randomly selected nurses working in Hadiya Zone Public Hospitals from March 1 to 30, 2023. Data were collected using a pre-tested self-administered questionnaire. The data were entered using Epi-data version 3.1 and analyzed using SPSS version 20.0. Multivariable logistic regression analysis was performed to identify factors associated with the level of work stress. Variables with a p-value <0.05 were considered statistically significant. Results: In this study, 56% (95% CI 50.9-61.2) of the participants reported being stressed in their work. Several factors were found to be associated with work stress, including being female (AOR=1.94, 95% CI 1.19-3.16), rotating shifts (AOR=2.06, 95% CI 1.31-3.25), working in the intensive care unit (AOR=3.42, 95% CI 1.20-9.73), and having post-basic training (AOR=0.55, 95% CI 0.34-0.92). Conclusion: The study revealed a high level of work stress among nurses in the study area. The zonal health unit takes measures to address work stress by providing job orientation during the hiring process, rotation, and on-the-job training to help nurses cope with and manage stressful events. Stress in public hospitals and among nurses is an important issue that needs attention.

Keywords: stress, nurses, public hospitals, expanded stress scale

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Authors: Md. Shaheen Shah, Abdelsalam Abugharara, Dipesh Maharjan, Syed Imtiaz, Stephen Butt

Abstract:

Drilling performance is an essential goal in petroleum and mining industry. Drilling rate of penetration (ROP), which is inversely proportional to the mechanical specific energy (MSE) is influenced by numerous factors among which are the applied parameter: torque (T), weight on bit (WOB), fluid flow rate, revolution per minute (rpm), rock related parameters: rock type, rock homogeneousness, rock anisotropy orientation, and mechanical parameters: bit type, configuration of the bottom hole assembly (BHA). This paper is focused on studying the drilling performance by implementing a passive vibration assisted rotary drilling tool (pVARD) as part of the BHA through using different bit types: coring bit, roller cone bit, and PDC bit and various rock types: rock-like material, granite, sandstone, etc. The results of this study aim to produce a pVARD index for optimal drilling performance considering the recommendations of the pVARD’s spring compression tests and stress-strain analysis of rock samples conducted prior to drilling experiments, analyzing the cutting size distribution, and evaluating the applied drilling parameters as a function of WOB. These results are compared with those obtained from drilling without pVARD, which represents the typical rigid BHA of the conventional drilling.

Keywords: BHA, drilling performance, MSE, pVARD, rate of penetration, ROP, tensile and shear fractures, unconfined compressive strength

Procedia PDF Downloads 122

Authors: Hyeon-Kyo Lim, Tong-il Jang, Yong-Hee Lee

Abstract:

As for any nuclear power plant, human error is one of the most dreaded factors that may result in unexpected accidents. Thus, for accident prevention, it is quite indispensable to analyze and to manage the influence of any factor which may raise the possibility of human errors. Among lots factors, stress has been reported to have significant influence on human performance. Stress level of a person may fluctuate over time. To handle the possibility over time, robust stress management program is required, especially in nuclear power plants. Therefore, to overcome the possibility of human errors, this study aimed to develop a stress management program as a part of Fitness-for-Duty (FFD) Program for the workers in nuclear power plants. The meaning of FFD might be somewhat different by research objectives, appropriate definition of FFD was accomplished in this study with special reference to human error prevention, and diverse stress factors were elicited for management of human error susceptibility. In addition, with consideration of conventional FFD management programs, appropriate tests and interventions were introduced over the whole employment cycle including selection and screening of workers, job allocation, job rotation, and disemployment as well as Employee-Assistance-Program (EAP). The results showed that most tools mainly concentrated their weights on common organizational factors such as Demands, Supports, and Relationships in sequence, which were referred as major stress factors.

Keywords: human error, accident prevention, work performance, stress, fatigue

Procedia PDF Downloads 297

Authors: Daniela Monteiro

Abstract:

Considering the entry into force of the new EU audit reform regarding statutory auditors, in effect in all member states since 2016, this research aims to identify which audit regulation rules are associated with a high-level audit quality on both its dimensions, i.e., the actual quality and the perceived quality, in relation to public interest entities, within the European Union, and whether those rules have the same impact on both dimensions. Its measurement was based on the following proxies: the quality of financial information through earnings management and the impact of qualified opinions on financial costs. We considered in the research regulation subjects such as auditors’ rotation and provision of services (NAS) and also the level of market concentration. The criteria to include these issues in the research was its contemplation of the new rules. We studied the period before the audit reform (2009-2015) when the regulation measures were less uniform. Besides the consideration of both dimensions of audit quality and several regulation measures, we believe our conclusions configure an important contribution to this research field, considering the involvement of the first 15 member states of the European Union. The results consolidate the assumption that the balance between competence and independence is not the only challenge related to the regulation of the audit profession. The evidence demonstrates that the balance between actual and perceived quality is also a relevant matter. The major conclusion is that the challenge is to keep balanced both actual and perceived audit quality whilst ensuring the independence and competence of auditors.

Keywords:

Procedia PDF Downloads 156