Search results for: balance sheet test
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 10690

Search results for: balance sheet test

10510 Structural Damage Detection in a Steel Column-Beam Joint Using Piezoelectric Sensors

Authors: Carlos H. Cuadra, Nobuhiro Shimoi

Abstract:

Application of piezoelectric sensors to detect structural damage due to seismic action on building structures is investigated. Plate-type piezoelectric sensor was developed and proposed for this task. A film-type piezoelectric sheet was attached on a steel plate and covered by a layer of glass. A special glue is used to fix the glass. This glue is a silicone that requires the application of ultraviolet rays for its hardening. Then, the steel plate was set up at a steel column-beam joint of a test specimen that was subjected to bending moment when test specimen is subjected to monotonic load and cyclic load. The structural behavior of test specimen during cyclic loading was verified using a finite element model, and it was found good agreement between both results on load-displacement characteristics. The cross section of steel elements (beam and column) is a box section of 100 mm×100 mm with a thin of 6 mm. This steel section is specified by the Japanese Industrial Standards as carbon steel square tube for general structure (STKR400). The column and beam elements are jointed perpendicularly using a fillet welding. The resulting test specimen has a T shape. When large deformation occurs the glass plate of the sensor device cracks and at that instant, the piezoelectric material emits a voltage signal which would be the indicator of a certain level of deformation or damage. Applicability of this piezoelectric sensor to detect structural damages was verified; however, additional analysis and experimental tests are required to establish standard parameters of the sensor system.

Keywords: piezoelectric sensor, static cyclic test, steel structure, seismic damages

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10509 An Empirical Study of the International Financial Reporting Standards Education in the United States

Authors: Angela McCaskill

Abstract:

Accounting graduates in most United States universities are not being adequately taught International Financial Reporting Standards (IFRS). As such they are not prepared with the knowledge and skills necessary to remain competitive in international businesses. One of the reasons behind the ill preparation is the lack of specific international accounting instruction available in the U.S. This paper explores the importance of IFRS education through the lenses of graduate accounting majors. The paper specifically explores graduate accounting major’s preparedness in IFRS based on their recent completion of a Master in Accountancy degree where IFRS had been integrated. The data for the study was collected via face-to face and telephone/Skype interviews and questionnaires. After the interview the participants also agreed to answer two supplementary questions. The participants were to determine the amounts that should be reported on the balance sheet under (1) IFRS and (2) U.S. GAAP. These questions intended to test their knowledge of both sets of standards. The sample consisted of on-line and brick and mortar university students enrolled in their graduate program during the period from spring semester 2016 to summer semester 2016. This study shows that a separate course should be devoted to teaching IFRS and convergence related issues. There is a direct correlation between the knowledge level of those students taking an IFRS course and the successful completion of the supplementary questions compared to those who only had IFRS instruction mixed into their U.S. GAAP based instruction. Students who took an international accounting course were better prepared for the IFRS conversion than those who did not have a separate course. Academically, universities need to take a deeper look into the needs of their students and do better at incorporating international standards in their curriculum.

Keywords: accounting education, global accounting standards, international accounting, IFRS and U.S. GAAP convergence, IFRS, U.S. GAAP

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10508 Stability Analysis of Stagnation-Point Flow past a Shrinking Sheet in a Nanofluid

Authors: Amin Noor, Roslinda Nazar, Norihan Md. Arifin

Abstract:

In this paper, a numerical and theoretical study has been performed for the stagnation-point boundary layer flow and heat transfer towards a shrinking sheet in a nanofluid. The mathematical nanofluid model in which the effect of the nanoparticle volume fraction is taken into account is considered. The governing nonlinear partial differential equations are transformed into a system of nonlinear ordinary differential equations using a similarity transformation which is then solved numerically using the function bvp4c from Matlab. Numerical results are obtained for the skin friction coefficient, the local Nusselt number as well as the velocity and temperature profiles for some values of the governing parameters, namely the nanoparticle volume fraction Φ, the shrinking parameter λ and the Prandtl number Pr. Three different types of nanoparticles are considered, namely Cu, Al2O3 and TiO2. It is found that solutions do not exist for larger shrinking rates and dual (upper and lower branch) solutions exist when λ < -1.0. A stability analysis has been performed to show which branch solutions are stable and physically realizable. It is also found that the upper branch solutions are stable while the lower branch solutions are unstable.

Keywords: heat transfer, nanofluid, shrinking sheet, stability analysis, stagnation-point flow

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10507 Enhancing Self-Assessment and Management Potentials by Modifying Option Selections on Hartman’s Personality Test

Authors: Daniel L. Clinciu, IkromAbdulaev, Brian D. Oscar

Abstract:

Various personality profile tests are used to identify personality strengths and limits in individuals, helping both individuals and managers to optimize work and team effort in organizations. One such test, Hartman’s personality profile emphasizes four driving "core motives" influenced or affected by both strengths and limitations. The driving core motives are classified into four colors: Red-motivated by power; Blue-discipline and loyalty; White-peace; and Yellow–fun loving. Two shortcomings of Hartman’s personality test are noted; 1) only one choice for every item/situation allowed and 2) selection of a choice even if not applicable. A test taker may be as much nurturing as he is opinionated but since “opinionated” seems less attractive the individual would likely select nurturing, causing a misidentification in personality strengths and limits. Since few individuals have a "strong" personality, it is difficult to assess their true personality strengths and limits allowing either only one choice or requiring unwanted choices, undermining the potential of the test. We modified Hartman’s personality profile allowing test takers to make either multiple choices for any item/situation or leave them blank when not applying. Sixty-eight participants (38 males and 30 females), 17-49 years old, from countries in Asia, Europe, N. America, CIS, Africa, Latin America, and Oceania were included. 58 participants (85.3%) reported the modified test, allowing either multiple or no choices better identified their personality strengths and limits, while 10 participants (14.7%) expressed the original (one choice version) is sufficient. The overall results show our modified test enhanced the identification and balance of personality strengths and limits, aiding test takers, managers, and firms to better understand personality strengths and limits, particularly useful in making task-related, teamwork, and management decisions.

Keywords: organizational behavior, personality tests, personality limitations, personality strengths, task management, team work

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10506 Attitudes toward Work-Life Balance among Japanese Youth

Authors: Tomoko Adachi

Abstract:

Although, thirty years have passed since the enactment of Equal Employment Opportunity Law, contemporary Japanese citizens still have difficulties in balancing work and life responsibilities. Not a few women give up their professional career after childbirth, meanwhile, men spend longer hours at work and have minimal time for their families. One of the reasons should be attributed to the traditional gender role ideas which have been entrenched even among younger generations. In an attempt to explore the psychological factors which enable work-life balance, the current study investigated attitudes of Japanese youth toward work-life balance and their relationships with gender role attitudes. Participants were 948 Japanese (165 men and 783 women) with the average age of 19.60 (SD=1.18). As for measure, a scale developed and modified by the author was used to assess attitudes toward work-life balance and Short form of the Scale of Egalitarian Sex Role Attitudes (SESRA-S) was used to assess traditional vs. egalitarian gender role attitudes. The results showed clear gender differences as follows. First, examination of attitudes toward work-life balance showed that more than 90% of men preferred to continue their work without child care interruption. Meanwhile, women showed various attitudes, with around 50% wanted to have child care interruption, 40% wanted to continue working without it, while, 10% wanted to work until childbirth. Secondly, gender comparison of egalitarian gender role attitudes showed that women possessed equal ideas on gender roles than men. Thirdly, relationships between gender role attitudes and attitudes for work-life balance were examined. No significant relationship between the two was found among men, which implies that regardless of the gender role attitudes, most of the men thought that continuing work without child care interruption was the ideal path for them. On the other hand, the effects of gender role attitudes were apparent among women, showing that women with egalitarian attitudes preferred to continue their professional career even after childbirth. The present study revealed gender difference in the idea about work-life balance with men possessing traditional ideas of 'men should be a bread winner'. Implications for support on young adults to reconcile work and family responsibilities were discussed.

Keywords: career path, gender role attitudes, work-life balance, youth

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10505 NHS Tayside Plastic Surgery Induction Cheat Sheet and Video

Authors: Paul Holmes, Mike N. G.

Abstract:

Foundation-year doctors face increased stress, pressure and uncertainty when starting new rotations throughout their first years of work. This research questionnaire resulted in an induction cheat sheet and induction video that enhanced the Junior doctor's understanding of how to work effectively within the plastic surgery department at NHS Tayside. The objectives and goals were to improve the transition between cohorts of junior doctors in ward 26 at Ninewells Hospital. Before this quality improvement project, the induction pack was 74 pages long and over eight years old. With the support of consultant Mike Ng a new up-to-date induction was created. This involved a questionnaire and cheat sheet being developed. The questionnaire covered clerking, venipuncture, ward pharmacy, theatres, admissions, specialties on the ward, the cardiac arrest trolley, clinical emergencies, discharges and escalation. This audit has three completed cycles between August 2022 and August 2023. The cheat sheet developed a concise two-page A4 document designed for doctors to be able to reference easily and understand the essentials. The document format is a table containing ward layout; specialty; location; physician associate, shift patterns; ward rounds; handover location and time; hours coverage; senior escalation; nights; daytime duties, meetings/MDTs/board meetings, important bleeps and codes; department guidelines; boarders; referrals and patient stream; pharmacy; absences; rota coordinator; annual leave; top tips. The induction video is a 10-minute in-depth explanation of all aspects of the ward. The video explores in more depth the contents of the cheat sheet. This alternative visual format familiarizes the junior doctor with all aspects of the ward. These were provided to all foundation year 1 and 2 doctors on ward 26 at Ninewells Hospital at NHS Tayside Scotland. This work has since been adopted by the General Surgery Department, which extends to six further wards and has improved the effective handing over of the junior doctor’s role between cohorts. There is potential to further expand the cheat sheet to other departments as the concise document takes around 30 minutes to complete by a doctor who is currently on that ward. The time spent filling out the form provides vital information to the incoming junior doctors, which has a significant possibility to improve patient care.

Keywords: induction, junior doctor, handover, plastic surgery

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10504 A Survey on the Status of Test Automation

Authors: Andrei Contan, Richard Torkar

Abstract:

Aim: The process of test automation and its practices in industry have to be better understood, both for the industry itself and for the research community. Method: We conducted a quantitative industry survey by asking IT professionals to answer questions related to the area of test automation. Results: Test automation needs and practices vary greatly between organizations at different stages of the software development life cycle. Conclusions: Most of the findings are general test automation challenges and are specific to small- to medium-sized companies, developing software applications in the web, desktop or mobile domain.

Keywords: survey, testing, test automation, status of test automation

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10503 Vocational and Technical Educators’ Acceptance and Use of Digital Learning Environments Beyond Working Hours: Implications for Work-Life Balance and the Role of Integration Preference

Authors: Jacinta Ifeoma Obidile

Abstract:

Teachers (vocational and technical educators inclusive) use Information and Communications Technology (ICT) for tasks outside of their normal working hours. This expansion of work duties to non-work time challenges their work-life balance. However, there has been inconsistency in the results on how these relationships correlate. This, therefore, calls for further research studies to examine the moderating mechanisms of such relationships. The present study, therefore, ascertained how vocational and technical educators’ technology acceptance relates to their work-related ICT use beyond their working hours and work-life balance, as well as how their integration affects these relationships. The population of the study comprised 320 Vocational and Technical Educators from the Southeast geopolitical zone of Nigeria. Data were collected from the respondents using the structured questionnaire. The questionnaire was validated by three experts. The reliability of the study was conducted using 20 vocational and technical educators from the South who were not part of the population. The overall reliability coefficient of 0.81 was established using Cronbach’s alpha method. The data collected was analyzed using Structural equation modeling. Findings, among others, revealed that vocational and technical educators’ work-life balance was mediated by increased digital learning environment use after work hours, although reduced by social influence.

Keywords: vocational and technical educators, digital learning environment, working hours, work-life balance, integration preference

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10502 Ten Basic Exercises of Muay Thai Chaiya on Balance and Strength in Male Older Adults

Authors: K. Thawichai, R. Pornthep

Abstract:

This study examined the effects of ten basic exercises of Muay Thai Chaiya training for balance and strength in male older adults. Thirty male older adult volunteer from Thayang elderly clubs, Thayang, Petchaburi, Thailand. All participants were randomly assigned to two groups a training group and a control group. The training group (n=15) participated in eight week training program of ten basic exercises of Muay Thai Chaiya training and not to change or increase another exercise during of the study. In the control group, (n=15) did not participate in ten basic exercises of Muay Thai Chaiya training. Both groups were tested before and after eight weeks of the study period on balance in terms of single leg stance with eyes closed and strength in terms of the thirty second chair stand. The data of the study show that the participants of the training group perform significantly different higher scores in single leg stance with eyes closed and thirty second chair stand than the participants in the control group. The results of this study suggested that ten basic exercises of Muay Thai Chaiya training can use to improve balance and strength in male older adults.

Keywords: balance, strength, Muay Thai Chaiya, older adults

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10501 The Effect of Neurocognitive Exercise Program on ADHD Symptoms, Attention, and Dynamic Balance in Medication Naive Children with ADHD: A Pilot Study

Authors: Nurullah Buker, Ezgi Karagoz, Yesim Salik Sengul, Sevay Alsen Guney, Gokhan Yoyler, Aylin Ozbek

Abstract:

Attention Deficit Hyperactivity Disorder (ADHD) is one of the most common neurodevelopmental disorders with heterogeneous clinical features such as inattention, hyperactivity, and impulsivity. Many different types of exercise interventions were employed for children with ADHD. However, previous studies have usually examined the effects of non-specific exercise programs or short-term effects of exercise. The aim of this study is to investigate the effect of the Neurocognitive Exercise Program (NEP), which is a structured exercise program derived from Life Kinetik, and a relatively new for children with ADHD, on symptoms, attention, and dynamic balance in medication-naïve children with ADHD. Fourteen medication-naive children (7-12 years) with ADHD were included in the intervention group. NEP was performed once a week for ten weeks. The intervention group also performed a structured home exercise program for another six days, for ten weeks. The children in the intervention group were assessed at baseline, in the third month, in the sixth month, and in the twelfth month regarding ADHD-related symptoms, attention, and dynamic balance. Fifteen age-matched typically developing children were assessed once for establishing normative values. Hyperactivity-Impulsivity score and dynamic balance were found to improve after NEP in the ADHD group in the 3rd month (p<0.05). In addition, these results were similar for both groups after NEP and at the end of the 12th month (p>0.05). The NEP may provide beneficial effects on hyperactivity-impulsivity, oppositional defiant, and dynamic balance in children with ADHD, and the improvements may be maintained in the long term.

Keywords: ADHD, attention problems, dynamic balance, neurocognitive exercise

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10500 Convergence with IFRS: Evidence from Financial Statements

Authors: M. S. Turan, Dimple

Abstract:

Due to implementation of IFRS by several developed and developing countries, India has no option other than to converge their accounting standards with IFRS. There are over 10,000 listed companies required to implement IFRS in India. IFRS based financial information presented by a company is different from the same information provided by Indian GAAPs. In this study, we have brought out and analyzed the effect of IFRS reporting on the financial statements of selected companies. The results reveal that convergence with IFRS brought prominent positive variations in the values of quick ratio, debt/equity ratio, proprietary ratio and net profit ratio, while negative variation is brought in the values of current ratio, debt to total assets ratio, operating profit ratio, return on capital employed and return on shareholders’ equity ratios. It also presents significant changes in the values of items of balance sheet, profit and loss account and cash flow statement.

Keywords: IFRS, reporting standards, convergence process, results

Procedia PDF Downloads 295
10499 Prioritization of Mutation Test Generation with Centrality Measure

Authors: Supachai Supmak, Yachai Limpiyakorn

Abstract:

Mutation testing can be applied for the quality assessment of test cases. Prioritization of mutation test generation has been a critical element of the industry practice that would contribute to the evaluation of test cases. The industry generally delivers the product under the condition of time to the market and thus, inevitably sacrifices software testing tasks, even though many test cases are required for software verification. This paper presents an approach of applying a social network centrality measure, PageRank, to prioritize mutation test generation. The source code with the highest values of PageRank will be focused first when developing their test cases as these modules are vulnerable to defects or anomalies which may cause the consequent defects in many other associated modules. Moreover, the approach would help identify the reducible test cases in the test suite, still maintaining the same criteria as the original number of test cases.

Keywords: software testing, mutation test, network centrality measure, test case prioritization

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10498 Developing a Test Specifications for an Internationalization Course: Environment for Health in Thai Context

Authors: Rungrawee Samawathdana, Aim-Utcha Wattanaburanon

Abstract:

Test specifications for open book or notes exams provide the essential information to identify the types of the test items with validity of the evaluations process. This article explains the purpose of test specifications and illustrates how to use it to help construct the approach of open book or notes exams. The complication of the course objectives is challenging for the test designing.

Keywords: course curriculum, environment for health, internationalization, test specifications

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10497 The Road to Tunable Structures: Comparison of Experimentally Characterised and Numerical Modelled Auxetic Perforated Sheet Structures

Authors: Arthur Thirion

Abstract:

Auxetic geometries allow the generation of a negative Poisson ratio (NPR) in conventional materials. This behaviour allows materials to have certain improved mechanical properties, including impact resistance and altered synclastic behaviour. This means these structures have significant potential when it comes to applications as chronic wound dressings. To this end, 6 different "perforated sheet" structure types were 3D printed. These structures all had variations of key geometrical features included cell length and angle. These were tested in compression and tension to assess their Poisson ratio. Both a positive and negative Poisson ratio was generated by the structures depending on the loading. The a/b ratio followed by θ has been shown to impact the Poisson ratio significantly. There is still a significant discrepancy between modelled and observed behaviour.

Keywords: auxetic materials, 3D printing, negative Poisson's ratio, tunable Poisson's ratio

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10496 Inference for Synthetic Control Methods with Multiple Treated Units

Authors: Ziyan Zhang

Abstract:

Although the Synthetic Control Method (SCM) is now widely applied, its most commonly- used inference method, placebo test, is often problematic, especially when the treatment is not uniquely assigned. This paper discusses the problems with the placebo test under the multivariate treatment case. And, to improve the power of inferences, I further propose an Andrews-type procedure as it potentially solves some drawbacks of the placebo test. Simulations are conducted to show the Andrews’ test is often valid and powerful, compared with the placebo test.

Keywords: Synthetic Control Method, Multiple treatments, Andrews' test, placebo test

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10495 A Study on the Effect of Different Climate Conditions on Time of Balance of Bleeding and Evaporation in Plastic Shrinkage Cracking of Concrete Pavements

Authors: Hasan Ziari, Hassan Fazaeli, Seyed Javad Vaziri Kang Olyaei, Asma Sadat Dabiri

Abstract:

The presence of cracks in concrete pavements is a place for the ingression of corrosive substances, acids, oils, and water into the pavement and reduces its long-term durability and level of service. One of the causes of early cracks in concrete pavements is the plastic shrinkage. This shrinkage occurs due to the formation of negative capillary pressures after the equilibrium of the bleeding and evaporation rates at the pavement surface. These cracks form if the tensile stresses caused by the restrained shrinkage exceed the tensile strength of the concrete. Different climate conditions change the rate of evaporation and thus change the balance time of the bleeding and evaporation, which changes the severity of cracking in concrete. The present study examined the relationship between the balance time of bleeding and evaporation and the area of cracking in the concrete slabs using the standard method ASTM C1579 in 27 different environmental conditions by using continuous video recording and digital image analyzing. The results showed that as the evaporation rate increased and the balance time decreased, the crack severity significantly increased so that by reducing the balance time from the maximum value to its minimum value, the cracking area increased more than four times. It was also observed that the cracking area- balance time curve could be interpreted in three sections. An examination of these three parts showed that the combination of climate conditions has a significant effect on increasing or decreasing these two variables. The criticality of a single factor cannot cause the critical conditions of plastic cracking. By combining two mild environmental factors with a severe climate factor (in terms of surface evaporation rate), a considerable reduction in balance time and a sharp increase in cracking severity can be prevented. The results of this study showed that balance time could be an essential factor in controlling and predicting plastic shrinkage cracking in concrete pavements. It is necessary to control this factor in the case of constructing concrete pavements in different climate conditions.

Keywords: bleeding and cracking severity, concrete pavements, climate conditions, plastic shrinkage

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10494 Effect of Punch and Die Profile Radii on the Maximum Drawing Force and the Total Consumed Work in Deep Drawing of a Flat Ended Cylindrical Brass

Authors: A. I. O. Zaid

Abstract:

Deep drawing is considered to be the most widely used sheet metal forming processes among the particularly in automobile and aircraft industries. It is widely used for manufacturing a large number of the body and spare parts. In its simplest form it may be defined as a secondary forming process by which a sheet metal is formed into a cylinder or alike by subjecting the sheet to compressive force through a punch with a flat end of the same geometry as the required shape of the cylinder end while it is held by a blank holder which hinders its movement but does not stop it. The punch and die profile radii play In this paper, the effects of punch and die profile radii on the autographic record, the minimum thickness strain location where the cracks normally start and cause the fracture, the maximum deep drawing force and the total consumed work in the drawing flat ended cylindrical brass cups are investigated. Five punches and five dies each having different profile radii were manufactured for this investigation. Furthermore, their effect on the quality of the drawn cups is also presented and discussed. It was found that the die profile radius has more effect on the maximum drawing force and the total consumed work than the punch profile radius.

Keywords: punch and die profile radii, deep drawing process, maximum drawing force, total consumed work, quality of produced parts, flat ended cylindrical brass cups

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10493 Experimental Correlation for Erythrocyte Aggregation Rate in Population Balance Modeling

Authors: Erfan Niazi, Marianne Fenech

Abstract:

Red Blood Cells (RBCs) or erythrocytes tend to form chain-like aggregates under low shear rate called rouleaux. This is a reversible process and rouleaux disaggregate in high shear rates. Therefore, RBCs aggregation occurs in the microcirculation where low shear rates are present but does not occur under normal physiological conditions in large arteries. Numerical modeling of RBCs interactions is fundamental in analytical models of a blood flow in microcirculation. Population Balance Modeling (PBM) is particularly useful for studying problems where particles agglomerate and break in a two phase flow systems to find flow characteristics. In this method, the elementary particles lose their individual identity due to continuous destructions and recreations by break-up and agglomeration. The aim of this study is to find RBCs aggregation in a dynamic situation. Simplified PBM was used previously to find the aggregation rate on a static observation of the RBCs aggregation in a drop of blood under the microscope. To find aggregation rate in a dynamic situation we propose an experimental set up testing RBCs sedimentation. In this test, RBCs interact and aggregate to form rouleaux. In this configuration, disaggregation can be neglected due to low shear stress. A high-speed camera is used to acquire video-microscopic pictures of the process. The sizes of the aggregates and velocity of sedimentation are extracted using an image processing techniques. Based on the data collection from 5 healthy human blood samples, the aggregation rate was estimated as 2.7x103(±0.3 x103) 1/s.

Keywords: red blood cell, rouleaux, microfluidics, image processing, population balance modeling

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10492 An Investigation of Foam Glass Production from Sheet Glass Waste and SiC Foaming Agent

Authors: Aylin Sahin, Recep Artir, Mustafa Kara

Abstract:

Foam glass is a remarkable material with having incomparable properties like low weight, rigidity, high thermal insulation capacity and porous structure. In this study, foam glass production was investigated with using glass powder from sheet glass waste and SiC powder as foaming agent. Effects of SiC powders and sintering temperatures on foaming process were examined. It was seen that volume expansions (%), cellular structures and pore diameters of obtained foam glass samples were highly depending on composition ratios and sintering temperature. The study showed that various foam glass samples having with homogenous closed porosity, low weight and low thermal conductivity were achieved by optimizing composition ratios and sintering temperatures.

Keywords: foam glass, foaming, waste glass, silicon carbide

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10491 Published Financial Statement as a Correlate of Investment Decision among Commercial Bank Stakeholders in Nigeria

Authors: C. F. Popoola, K. Akinsanya, S. B. Babarinde, D. A. Farinde

Abstract:

This study investigated published financial statement as correlate of investment decision among commercial bank stakeholders in Nigeria. A correlation research design was used in the study. 180 users of published financial statement were purposively sampled from Lagos and Ibadan. Data generated were analyzed using Pearson correlation and regression. The findings of the study revealed that, balance sheet is negatively related with investment decision (r=-.483; p < .01) while income statement (r= .249; p < .001), notes on the account (r= .230; p < .001), cash flow statement (r= .202; p < .001), value added statement (r= .328; p < .001) and five-year financial summary (r= .191 ;p < .01) are positively related with investment decision. Findings also revealed that components of published financial statement significantly predicted good investment decision (R2= .983; F(5,175)=284.5; p < .05) for commercial bank stakeholders. Therefore, it was suggested that Nigeria banks and professional bodies should instigate programs that will increase the knowledge of stakeholders on published financial statement.

Keywords: commercial banks, financial statement, income statement, investment decision, stakeholders

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10490 A New Mathematical Model for Scheduling Preventive Maintenance and Renewal Projects of Multi-Unit Systems; Application to Railway Track

Authors: Farzad Pargar

Abstract:

We introduce the preventive maintenance and renewal scheduling problem for a multi-unit system over a finite and discretized time horizon. Given the latest possible time for carrying out the next maintenance and renewal projects after the previous ones and considering several common set-up costs, the introduced scheduling model tries to minimize the cost of projects by grouping them and simultaneously finding the optimal balance between doing maintenance and renewal. We present a 0-1 pure integer linear programming that determines which projects should be performed together on which location and in which period (e.g., week or month). We consider railway track as a case for our study and test the performance of the proposed model on a set of test problems. The experimental results show that the proposed approach performs well.

Keywords: maintenance, renewal, scheduling, mathematical programming model

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10489 Effect of Vibration Amplitude and Welding Force on Weld Strength of Ultrasonic Metal Welding

Authors: Ziad. Sh. Al Sarraf

Abstract:

Ultrasonic metal welding has been the subject of ongoing research and development, most recently concentrating on metal joining in miniature devices, for example to allow solder-free wire bonding. As well as at the small scale, there are also opportunities to research the joining of thicker sheet metals and to widen the range of similar and dissimilar materials that can be successfully joined using this technology. This study presents the design, characterisation and test of a lateral-drive ultrasonic metal spot welding device. The ultrasonic metal spot welding horn is modelled using finite element analysis (FEA) and its vibration behaviour is characterised experimentally to ensure ultrasonic energy is delivered effectively to the weld coupon. The welding stack and fixtures are then designed and mounted on a test machine to allow a series of experiments to be conducted for various welding and ultrasonic parameters. Weld strength is subsequently analysed using tensile-shear tests. The results show how the weld strength is particularly sensitive to the combination of clamping force and ultrasonic vibration amplitude of the welding tip, but there are optimal combinations of these and also limits that must be clearly identified.

Keywords: ultrasonic welding, vibration amplitude, welding force, weld strength

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10488 The Effect of Core Training on Physical Fitness Characteristics in Male Volleyball Players

Authors: Sibel Karacaoglu, Fatma Ç. Kayapinar

Abstract:

The aim of the study is to investigate the effect of the core training program on physical fitness characteristics and body composition in male volleyball players. 26 male university volleyball team players aged between 19 to 24 years who had no health problems and injury participated in the study. Subjects were divided into training (TG) and control groups (CG) as randomly. Data from twenty-one players who completed all training sessions were used for statistical analysis (TG,n=11; CG,n=10). A core training program was applied to the training group three days a week for 10 weeks. On the other hand, the control group did not receive any training. Before and after the 10-week training program, pre- and post-testing comprised of body composition measurements (weight, BMI, bioelectrical impedance analysis) and physical fitness measurements including flexibility (sit and reach test), muscle strength (back, leg and grip strength by dynamometer), muscle endurance (sit-ups and push-ups tests), power (one-legged jump and vertical jump tests), speed (20m sprint, 30m sprint) and balance tests (one-legged standing test) were performed. Changes of pre- and post- test values of the groups were determined by using dependent t test. According to the statistical analysis of data, no significant difference was found in terms of body composition in the both groups for pre- and post- test values. In the training group, all physical fitness measurements improved significantly after core training program (p<0.05) except 30m speed and handgrip strength (p>0.05). On the hand, only 20m speed test values improved after post-test period (p<0.05), but the other physical fitness tests values did not differ (p>0.05) between pre- and post- test measurement in the control group. The results of the study suggest that the core training program has positive effect on physical fitness characteristics in male volleyball players.

Keywords: body composition, core training, physical fitness, volleyball

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10487 Understanding the Effect of Material and Deformation Conditions on the “Wear Mode Diagram”: A Numerical Study

Authors: A. Mostaani, M. P. Pereira, B. F. Rolfe

Abstract:

The increasing application of Advanced High Strength Steel (AHSS) in the automotive industry to fulfill crash requirements has introduced higher levels of wear in stamping dies and parts. Therefore, understanding wear behaviour in sheet metal forming is of great importance as it can help to reduce the high costs currently associated with tool wear. At the contact between the die and the sheet, the tips of hard tool asperities interact with the softer sheet material. Understanding the deformation that occurs during this interaction is important for our overall understanding of the wear mechanisms. For these reasons, the scratching of a perfectly plastic material by a rigid indenter has been widely examined in the literature; with finite element modelling (FEM) used in recent years to further understand the behaviour. The ‘wear mode diagram’ has been commonly used to classify the deformation regime of the soft work-piece during scratching, into three modes: ploughing, wedge formation, and cutting. This diagram, which is based on 2D slip line theory and upper bound method for perfectly plastic work-piece and rigid indenter, relates different wear modes to attack angle and interfacial strength. This diagram has been the basis for many wear studies and wear models to date. Additionally, it has been concluded that galling is most likely to occur during the wedge formation mode. However, there has been little analysis in the literature of how the material behaviour and deformation conditions associated with metal forming processes influence the wear behaviour. Therefore, the first aim of this work is first to use a commercial FEM package (Abaqus/Explicit) to build a 3D model to capture wear modes during scratching with indenters with different attack angles and different interfacial strengths. The second goal is to utilise the developed model to understand how wear modes might change in the presence of bulk deformation of the work-piece material as a result of the metal forming operation. Finally, the effect of the work-piece material properties, including strain hardening, will be examined to understand how these influence the wear modes and wear behaviour. The results show that both strain hardening and substrate deformation can change the critical attack angle at which the wedge formation regime is activated.

Keywords: finite element, pile-up, scratch test, wear mode

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10486 Study of Mini Steel Re-Rolling and Pickling Mills for the Reduction of Accidents and Health Hazards

Authors: S. P. Rana

Abstract:

Objectives: For the manufacture of a very thin strip or a strip with a high-quality finish, the stainless steel sheet that is called billet is re-rolled in re-rolling mill to make stainless steel sheet of 18 gauges. The rolls of re-rolling mill exert tremendous pressure over the sheet and there is likely chance of breaking of stainless steel strip from the sheet. The objective of the study was to minimise the number of accidents in steel re-rolling mills due to ejection of stainless steel strip and to minimize the pollution caused by the pickling process used in these units. Methods: Looking into the high rate of frequency and severity of accidents as well as pollution hazard in re-rolling and pickling mills, it becomes essential to make necessary arrangements for prevention of accidents in such type of industry. The author carried out survey/inspections of a large number of re-rolling and pickling mills and allied units. During the course of inspection, the working of these steel re-rolling and pickling mills was closely studied and monitored. A number of accidents involving re-rolling mills were investigated and subsequently remedial measures to prevent the occurrence of such accidents were suggested. Assessment of occupational safety and health system of these units was carried out and compliance level of the statutory requirements was checked. The workers were medically examined and monitored to ascertain their health conditions. Results: Proper use of safety gadgets by workers, machine guarding and regular training brought down the risk to an acceptable level and discharged effluent pollution was brought down to permissible limits. The fatal accidents have been reduced by 83%. Conclusions: Effective enforcement and implementation of the directions/suggestions given to the managements of such units brought down the no. of accidents to a rational level. The number of fatal accidents has reduced by 83% during the study period. The effective implementation of pollution control device curtailed the pollution level to an acceptable level.

Keywords: re-rolling mill, hazard, accident, health hazards

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10485 An Approach to Analyze Testing of Nano On-Chip Networks

Authors: Farnaz Fotovvatikhah, Javad Akbari

Abstract:

Test time of a test architecture is an important factor which depends on the architecture's delay and test patterns. Here a new architecture to store the test results based on network on chip is presented. In addition, simple analytical model is proposed to calculate link test time for built in self-tester (BIST) and external tester (Ext) in multiprocessor systems. The results extracted from the model are verified using FPGA implementation and experimental measurements. Systems consisting 16, 25, and 36 processors are implemented and simulated and test time is calculated. In addition, BIST and Ext are compared in terms of test time at different conditions such as at different number of test patterns and nodes. Using the model the maximum frequency of testing could be calculated and the test structure could be optimized for high speed testing.

Keywords: test, nano on-chip network, JTAG, modelling

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10484 TiN/TiO2 Nanostructure Coating on Glass Substrate

Authors: F. Dabir, R. Sarraf-Mamoory, N. Riahi-Noori

Abstract:

In this work, a nanostructured TiO2 layer was coated onto a FTO-less glass substrate using screen printing technique for back contact DSSC application. Then, titanium nitride thin film was applied on TiO2 layer by plasma assisted chemical vapor deposition (PACVD) as charge collector layer. The microstructure of prepared TiO2 layer was characterized by SEM. The sheet resistance, microstructure and elemental composition of titanium nitride thin films were analysed by four point probe, SEM, and EDS, respectively. TiO2 layer had porous nanostructure. The EDS analysis of TiN thin film showed presence of chlorine impurity. Sheet resistance of TiN thin film was 30 Ω/sq. With respect to the results, PACVD TiN can be a good candidate as a charge collector layer in back contacts DSSC.

Keywords: TiO2, TiN, charge collector, DSSC

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10483 Experimental Study on Ultrasonic Shot Peening Forming and Surface Properties of AALY12

Authors: Shi-hong Lu, Chao-xun Liu, Yi-feng Zhu

Abstract:

Ultrasonic shot peening (USP) on AALY12 sheet was studied. Several parameters (arc heights, surface roughness, surface topography and microhardness) with different USP process parameters were measured. The research proposes that the radius of curvature of shot peened sheet increases with time and electric current decreasing, while it increases with pin diameter increasing, and radius of curvature reaches a saturation level after a specific processing time and electric current. An empirical model of the relationship between radius of curvature and pin diameter, electric current, time was also obtained. The research shows that the increment of surface and vertical microhardness of material is more obvious with longer time and higher value of electric current, which can be up to 20% and 28% respectively.

Keywords: USP forming, surface properties, radius of curvature, residual stress

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10482 A Genetic Algorithm for the Load Balance of Parallel Computational Fluid Dynamics Computation with Multi-Block Structured Mesh

Authors: Chunye Gong, Ming Tie, Jie Liu, Weimin Bao, Xinbiao Gan, Shengguo Li, Bo Yang, Xuguang Chen, Tiaojie Xiao, Yang Sun

Abstract:

Large-scale CFD simulation relies on high-performance parallel computing, and the load balance is the key role which affects the parallel efficiency. This paper focuses on the load-balancing problem of parallel CFD simulation with structured mesh. A mathematical model for this load-balancing problem is presented. The genetic algorithm, fitness computing, two-level code are designed. Optimal selector, robust operator, and local optimization operator are designed. The properties of the presented genetic algorithm are discussed in-depth. The effects of optimal selector, robust operator, and local optimization operator are proved by experiments. The experimental results of different test sets, DLR-F4, and aircraft design applications show the presented load-balancing algorithm is robust, quickly converged, and is useful in real engineering problems.

Keywords: genetic algorithm, load-balancing algorithm, optimal variation, local optimization

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10481 Motion Planning and Simulation Design of a Redundant Robot for Sheet Metal Bending Processes

Authors: Chih-Jer Lin, Jian-Hong Hou

Abstract:

Industry 4.0 is a vision of integrated industry implemented by artificial intelligent computing, software, and Internet technologies. The main goal of industry 4.0 is to deal with the difficulty owing to competitive pressures in the marketplace. For today’s manufacturing factories, the type of production is changed from mass production (high quantity production with low product variety) to medium quantity-high variety production. To offer flexibility, better quality control, and improved productivity, robot manipulators are used to combine material processing, material handling, and part positioning systems into an integrated manufacturing system. To implement the automated system for sheet metal bending operations, motion planning of a 7-degrees of freedom (DOF) robot is studied in this paper. A virtual reality (VR) environment of a bending cell, which consists of the robot and a bending machine, is established using the virtual robot experimentation platform (V-REP) simulator. For sheet metal bending operations, the robot only needs six DOFs for the pick-and-place or tracking tasks. Therefore, this 7 DOF robot has more DOFs than the required to execute a specified task; it can be called a redundant robot. Therefore, this robot has kinematic redundancies to deal with the task-priority problems. For redundant robots, Pseudo-inverse of the Jacobian is the most popular motion planning method, but the pseudo-inverse methods usually lead to a kind of chaotic motion with unpredictable arm configurations as the Jacobian matrix lose ranks. To overcome the above problem, we proposed a method to formulate the motion planning problems as optimization problem. Moreover, a genetic algorithm (GA) based method is proposed to deal with motion planning of the redundant robot. Simulation results validate the proposed method feasible for motion planning of the redundant robot in an automated sheet-metal bending operations.

Keywords: redundant robot, motion planning, genetic algorithm, obstacle avoidance

Procedia PDF Downloads 120