Search results for: blowing jet
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 61

Search results for: blowing jet

31 The Impact and Performances of Controlled Ventilation Strategy on Thermal Comfort and Indoor Atmosphere in Building

Authors: Selma Bouasria, Mahi Abdelkader, Abbès Azzi, Herouz Keltoum

Abstract:

Ventilation in buildings is a key element to provide high indoor air quality. Its efficiency appears as one of the most important factors in maintaining thermal comfort for occupants of buildings. Personal displacement ventilation is a new ventilation concept that combines the positive features of displacement ventilation with those of task conditioning or personalized ventilation. This work aims to study numerically the supply air flow in a room to optimize a comfortable microclimate for an occupant. The room is heated, and a dummy is designed to simulate the occupant. Two types of configurations were studied. The first consist of a room without windows; and the second one is a local equipped with a window. The influence of the blowing speed and the solar radiation coming from the window on the thermal comfort of the occupant is studied. To conduct this study we used the turbulence models, namely the high Reynolds k-e, the RNG and the SST models. The numerical tool used is based on the finite volume method. The numerical simulation of the supply air flow in a room can predict and provide a significant information about indoor comfort.

Keywords: local, comfort, thermique, ventilation, internal environment

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30 Adsorptive Desulfurization of Using Cu(I) – Y Zeolite via π-Complexation

Authors: Moshe Mello, Hilary Rutto, Tumisang Seodigeng, Itumeleng Kohitlhetse

Abstract:

The accelerating requirement to reach 0% sulfur content in liquid fuels demand researchers to seek efficient alternative technologies to challenge the predicament. In this current study, the adsorption capabilities of modified Cu(I)-Y zeolite were tested for the removal of organosulfur compounds (OSC) present in tire pyrolytic oil (TPO). The π-complexation-based adsorbent was obtained by ion exchanging Y-zeolite with Cu+ cation using liquid phase ion exchange (LPIE). Preparation of the adsorbent involved firstly ion exchange between Na-Y zeolite with a Cu(NO₃)₂ aqueous solution of 0.5M for 48 hours followed by reduction of Cu²⁺ to Cu+. Fixed-bed breakthrough studies for TPO in comparison with model diesel comprising of sulfur compounds such as thiophene, benzothiophenes (BT), and dibenzothiophenes (DBT) showed that modified Cu(I)-Y zeolite is an effective adsorbent for removal of OSC in liquid fuels. The effect of operating conditions such as adsorbent dosage and reaction time were studied to optimize the adsorptive desulfurization process. For model diesel fuel, the selectivity for adsorption of sulfur compounds followed the order DBT> BT> Thiophene. The Cu(I)-Y zeolite is fully regeneratable and this is achieved by a simple procedure of blowing the adsorbent with air at 350 °C, followed by reactivation at 450 °C in a rich helium surrounding.

Keywords: adsorption, desulfurization, TPO, zeolite

Procedia PDF Downloads 87
29 Free Convection from a Perforated Spinning Cone with Heat Generation, Temperature-Dependent Viscosity and Partial Slip

Authors: Gilbert Makanda

Abstract:

The problem of free convection from a perforated spinning cone with viscous dissipation, temperature-dependent viscosity, and partial slip was studied. The boundary layer velocity and temperature profiles were numerically computed for different values of the spin, viscosity variation, inertia drag force, Eckert, suction/blowing parameters. The partial differential equations were transformed into a system of ordinary differential equations which were solved using the fourth-order Runge-Kutta method. This paper considered the effect of partial slip and spin parameters on the swirling velocity profiles which are rarely reported in the literature. The results obtained by this method was compared to those in the literature and found to be in agreement. Increasing the viscosity variation parameter, spin, partial slip, Eckert number, Darcian drag force parameters reduce swirling velocity profiles.

Keywords: free convection, suction/injection, partial slip, viscous dissipation

Procedia PDF Downloads 223
28 Numerical Investigations on the Coanda Effect

Authors: Florin Frunzulica, Alexandru Dumitrache, Octavian Preotu

Abstract:

The Coanda effect consists of the tendency of a jet to remain attached to a sufficiently long/large convex surface. Flows deflected by a curved surface have caused great interest during last fifty years a major interest in the study of this phenomenon is caused by the possibility of using this effect to aircraft with short take-off and landing, for thrust vectoring. It is also used in applications involving mixing two of more fluids, noise attenuation, ventilation, etc. The paper proposes the numerical study of an aerodynamic configuration that can passively amplify the Coanda effect. On a wing flaps with predetermined configuration, a channel is applied between two particular zones, a low-pressure one and a high-pressure another one, respectively. The secondary flow through this channel yields a gap between the jet and the convex surface, maintaining the jet attached on a longer distance. The section altering-based active control of the secondary flow through the channel controls the attachment of the jet to the surface and automatically controls the deviation angle of the jet. The numerical simulations have been performed in Ansys Fluent for a series of wing flaps-channel configurations with varying jet velocity. The numerical results are in good agreement with experimental results.

Keywords: blowing jet, CFD, Coanda effect, circulation control

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27 Air Classification of Dust from Steel Converter Secondary De-dusting for Zinc Enrichment

Authors: C. Lanzerstorfer

Abstract:

The off-gas from the basic oxygen furnace (BOF), where pig iron is converted into steel, is treated in the primary ventilation system. This system is in full operation only during oxygen-blowing when the BOF converter vessel is in a vertical position. When pig iron and scrap are charged into the BOF and when slag or steel are tapped, the vessel is tilted. The generated emissions during charging and tapping cannot be captured by the primary off-gas system. To capture these emissions, a secondary ventilation system is usually installed. The emissions are captured by a canopy hood installed just above the converter mouth in tilted position. The aim of this study was to investigate the dependence of Zn and other components on the particle size of BOF secondary ventilation dust. Because of the high temperature of the BOF process it can be expected that Zn will be enriched in the fine dust fractions. If Zn is enriched in the fine fractions, classification could be applied to split the dust into two size fractions with a different content of Zn. For this air classification experiments with dust from the secondary ventilation system of a BOF were performed. The results show that Zn and Pb are highly enriched in the finest dust fraction. For Cd, Cu and Sb the enrichment is less. In contrast, the non-volatile metals Al, Fe, Mn and Ti were depleted in the fine fractions. Thus, air classification could be considered for the treatment of dust from secondary BOF off-gas cleaning.

Keywords: air classification, converter dust, recycling, zinc

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26 Maximising the Therapeutic Value of the Mental Capacity Act of Singapore for People Who Lack Legal Capacity

Authors: Kenji Gwee

Abstract:

The Mental Capacity Act is a new legislation that allows for lasting powers of attorney and court-appointed deputies, in respect of people who lack legal capacity. While the UK Act, after which the Singapore Act is modeled, has been shown to be therapeutic to donors, the Singapore Act differs from its UK counterpart and it is unclear if the Singapore Act can be beneficial to donors as purported. The purpose of this study was to determine what the perceptions of three groups of stakeholders (patients, caregivers and psychiatrists) are about the aspects of the Mental Capacity Act that are therapeutic to donors. In addition, ways to increase the therapeutic value of the Act to donors are sought. A qualitative methodology was used and the research was guided by two theoretical frameworks: therapeutic jurisprudence and an interpretive constructive framework. Interviews with 12 psychiatrists, and focus groups with twenty three patients and seven caregivers showed agreement that, allowing donors to nominate more than one decision- maker, and whistle-blowing mechanisms for recourse for abuse, were therapeutic to donors. To further increase the therapeutic value of the Act, 2 suggestions were made: the Act should provide for (i) advanced healthcare directives- allowing donors to make advance decisions to refuse treatment, or cease existing treatment, and (ii) independent advocacy services- to have a case worker to represent people who have no family or friends and are thus unable to find suitable donees.

Keywords: Mental Capacity Act, therapeutic jurisprudence, qualitative methodology, the UK Act

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25 Economic Evaluation of Bowland Shale Gas Wells Development in the UK

Authors: Elijah Acquah-Andoh

Abstract:

The UK has had its fair share of the shale gas revolutionary waves blowing across the global oil and gas industry at present. Although, its exploitation is widely agreed to have been delayed, shale gas was looked upon favorably by the UK Parliament when they recognized it as genuine energy source and granted licenses to industry to search and extract the resource. This, although a significant progress by industry, there yet remains another test the UK fracking resource must pass in order to render shale gas extraction feasible – it must be economically extractible and sustainably so. Developing unconventional resources is much more expensive and risky, and for shale gas wells, producing in commercial volumes is conditional upon drilling horizontal wells and hydraulic fracturing, techniques which increase CAPEX. Meanwhile, investment in shale gas development projects is sensitive to gas price and technical and geological risks. Using a Two-Factor Model, the economics of the Bowland shale wells were analyzed and the operational conditions under which fracking is profitable in the UK was characterized. We find that there is a great degree of flexibility about Opex spending; hence Opex does not pose much threat to the fracking industry in the UK. However, we discover Bowland shale gas wells fail to add value at gas price of $8/ Mmbtu. A minimum gas price of $12/Mmbtu at Opex of no more than $2/ Mcf and no more than $14.95M Capex are required to create value within the present petroleum tax regime, in the UK fracking industry.

Keywords: capex, economical, investment, profitability, shale gas development, sustainable

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24 CFD Simulation on Gas Turbine Blade and Effect of Twisted Hole Shape on Film Cooling Effectiveness

Authors: Thulodin Mat Lazim, Aminuddin Saat, Ammar Fakhir Abdulwahid, Zaid Sattar Kareem

Abstract:

Film cooling is one of the cooling systems investigated for the application to gas turbine blades. Gas turbines use film cooling in addition to turbulence internal cooling to protect the blades outer surface from hot gases. The present study concentrates on the numerical investigation of film cooling performance for a row of twisted cylindrical holes in modern turbine blade. The adiabatic film effectiveness and the heat transfer coefficient are determined numerical on a flat plate downstream of a row of inclined different cross section area hole exit by using Computational Fluid Dynamics (CFD). The swirling motion of the film coolant was induced the twisted angle of film cooling holes, which inclined an angle of α toward the vertical direction and surface of blade turbine. The holes angle α of the impingement mainstream was changed from 90°, 65°, 45°, 30° and 20°. The film cooling effectiveness on surface of blade turbine wall was measured by using 3D Computational Fluid Dynamics (CFD). Results showed that the effectiveness of rectangular twisted hole has the effectiveness among other cross section area of the hole at blowing ratio (0.5, 1, 1.5 and 2).

Keywords: turbine blade cooling, film cooling, geometry shape of hole, turbulent flow

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23 The Mechanism of Design and Analysis Modeling of Performance of Variable Speed Wind Turbine and Dynamical Control of Wind Turbine Power

Authors: Mohammadreza Heydariazad

Abstract:

Productivity growth of wind energy as a clean source needed to achieve improved strategy in production and transmission and management of wind resources in order to increase quality of power and reduce costs. New technologies based on power converters that cause changing turbine speed to suit the wind speed blowing turbine improve extraction efficiency power from wind. This article introduces variable speed wind turbines and optimization of power, and presented methods to use superconducting inductor in the composition of power converter and is proposed the dc measurement for the wind farm and especially is considered techniques available to them. In fact, this article reviews mechanisms and function, changes of wind speed turbine according to speed control strategies of various types of wind turbines and examines power possible transmission and ac from producing location to suitable location for a strong connection integrating wind farm generators, without additional cost or equipment. It also covers main objectives of the dynamic control of wind turbines, and the methods of exploitation and the ways of using it that includes the unique process of these components. Effective algorithm is presented for power control in order to extract maximum active power and maintains power factor at the desired value.

Keywords: wind energy, generator, superconducting inductor, wind turbine power

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22 Adsorptive Desulfurization of Tire Pyrolytic Oil Using Cu(I)–Y Zeolite via π-Complexation

Authors: Moshe Mello, Hilary Rutto, Tumisang Seodigeng

Abstract:

The accelerating requirement to reach 0% sulfur content in liquid fuels demands researchers to seek efficient alternative technologies to challenge the predicament. In this current study, the adsorption capabilities of modified Cu(I)-Y zeolite were tested for removal of organosulfur compounds (OSC) present in TPO. The π-complexation-based adsorbent was obtained by ion exchanging Y-zeolite with Cu+ cation using liquid phase ion exchange (LPIE). Preparation of the adsorbent involved firstly ion-exchange between Na-Y zeolite with a Cu(NO3)2 aqueous solution of 0.5M for 48 hours followed by reduction of Cu2+ to Cu+. Batch studies for TPO in comparison with model diesel comprising of sulfur compounds such as thiophene (TH), benzothiophene (BTH), dibenzothiophene (DBT) and 4,6-dimethyldibenzothiophe (4,6-DMDBT) showed that modified Cu(I)-Y zeolite is an effective adsorbent for removal of OSC in liquid fuels. The effect of multiple operating conditions such as adsorbent dosage, reaction time and temperature were studied to optimize the process. For model diesel fuel, the selectivity for adsorption of sulfur compounds followed the order 4,6-DMDBT> DBT> BTH> TH. Interpretation of the results was justified using the molecular orbital theory and calculations. Langmuir and Freundlich isotherms were used to predict adsorption of the reaction mixture. The Cu(I)-Y zeolite is fully regeneratable and this is achieved by a simple procedure of blowing the adsorbent with air at 350 °C, followed by reactivation at 450 °C in a rich helium surrounding.

Keywords: adsorption, desulfurization, TPO, zeolite

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21 The Influence of Water on the Properties of Cellulose Fibre Insulation

Authors: Pablo Lopez Hurtado, Antroine Rouilly, Virginie Vandenbossche

Abstract:

Cellulose fibre insulation is an eco-friendly building material made from recycled paper fibres, treated with borates for fungal and fire resistance. It is comparable in terms of thermal and acoustic performance to mineral wool insulation and other insulation materials based on non-renewable resources. The main method of application consists in separating and blowing the fibres in attics or closed wall cavities. Another method, known as the “wet spray method” is gaining interest. With this method the fibres are projected with pulverized water, which stick to the wall cavities. The issue with the wet spray technique is that the water dosage could be difficult to control. A high water dosage implies not only a longer drying time, depending on ambient conditions, but also a change in the performance of the material itself. In our work we studied the thermal and mechanical properties of wet spray-cellulose insulation in order to understand how water dosage could affect these properties. The material was first characterized to study the chemical and physical properties of the fibres. Then representative samples of wet sprayed cellulose with varying applied water dosage were subject to thermal conductivity and compression testing in order to better understand how changes in the fibres induced by drying can affect these properties.

Keywords: cellulose fibre, recycled paper, moisture sorption, thermal insulation

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20 Influence of Driving Strategy on Power and Fuel Consumption of Lightweight PEM Fuel Cell Vehicle Powertrain

Authors: Suhadiyana Hanapi, Alhassan Salami Tijani, W. A. N Wan Mohamed

Abstract:

In this paper, a prototype PEM fuel cell vehicle integrated with a 1 kW air-blowing proton exchange membrane fuel cell (PEMFC) stack as a main power sources has been developed for a lightweight cruising vehicle. The test vehicle is equipped with a PEM fuel cell system that provides electric power to a brushed DC motor. This vehicle was designed to compete with industrial lightweight vehicle with the target of consuming least amount of energy and high performance. Individual variations in driving style have a significant impact on vehicle energy efficiency and it is well established from the literature. The primary aim of this study was to assesses the power and fuel consumption of a hydrogen fuel cell vehicle operating at three difference driving technique (i.e. 25 km/h constant speed, 22-28 km/h speed range, 20-30 km/h speed range). The goal is to develop the best driving strategy to maximize performance and minimize fuel consumption for the vehicle system. The relationship between power demand and hydrogen consumption has also been discussed. All the techniques can be evaluated and compared on broadly similar terms. Automatic intelligent controller for driving prototype fuel cell vehicle on different obstacle while maintaining all systems at maximum efficiency was used. The result showed that 25 km/h constant speed was identified for optimal driving with less fuel consumption.

Keywords: prototype fuel cell electric vehicles, energy efficient, control/driving technique, fuel economy

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19 Employee Whistleblower Protection: An Analysis of Malaysian Law and Islamic Law

Authors: Ashgar Ali Ali Mohamed, Farheen Baig Sardar Baig

Abstract:

In Malaysia, the Whistle-blower Protection Act 2010 provides protection to a person in an organization who exposes misconduct, alleged dishonest or illegal activity that violates the existing laws, among others. For example, alleged fraud, health and safety violations, and corruption, to name but a few. Undeniable, most whistle-blowers are internal to an organisation who report misconduct of a fellow employee or superior within their company and they frequently face reprisal at the hands of the organisation which they have accused. In fact, many people do not consider blowing the whistle because of fear of retaliation and losing their relationships at workplace. Although whistle-blowers are protected under law from employer retaliation, there have been many cases where punishment for whistleblowing has occurred, such as suspension, demotion, termination, or harsh mistreatment by other employees. Hence, this paper will analyse the adequacy of the legal protection available to employees who whistle-blow on their employers with reference to the Whistle-blower Protection Act 2010. Reference will also be made to the approach taken in other selected jurisdiction with a view of highlighting the adequacy of the Malaysian legislation on this subject besides strengthen employee whistle-blower protection. Further, reference is also made to the Islamic approach on this subject with particular reference to the concept of amr-bil-Ma’roof (ordering for acknowledged virtues) and nahi anil munkar (forbidding from sin). Allah (SWT) says: “And there should be a group amongst you who invite towards good, order for acknowledged virtues, forbid from sin and these it is that are the successful ones” (Al Imran(Chp 3), verse 104).

Keywords: whistleblower protection, employee whistleblower, detrimental and reprisal, Malaysian law

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18 Can We Meet the New Challenges of NonIsocyanates Polyurethanes (NIPU) towards NIPU Foams?

Authors: Adrien Cornille, Marine Blain, Bernard Boutevin, Sylvain Caillol

Abstract:

Generally, linear polyurethanes (PUs) are obtained by the reaction between an oligomeric diol, a short diol as chain extender and a diisocyanate. However the use of diisocyanate should be avoided since they are generally very harmful for human health. Therefore the synthesis of NIPUs (non isocyanate PUs) from step growth polymerization of dicyclocarbonates and diamines should be favoured. This method is particularly interesting since no hazardous isocyanates are used. Thus, this reaction, extensively studied by Endo et al. is currently gaining a lot of attention as a substitution route for the synthesis of NIPUs, both from industrial and academic community. However, the reactivity of reaction between amine and cyclic carbonate is a major scientific issue, since cyclic carbonates are poorly reactive. Thus, our team developed several synthetic ways for the synthesis of various di-cyclic carbonates based on C5-, C6- and dithio- cyclic carbonates, from different biobased raw materials (glycerin isosorbide, vegetable oils…). These monomers were used to synthesize NIPUs with various mechanical and thermal properties for various applications. We studied the reactivity of reaction with various catalysts and find optimized conditions for room temperature reaction. We also studied the radical copolymerization of cyclic carbonate monomers in styrene-acrylate copolymers for coating applications. We also succeeded in the elaboration of biobased NIPU flexible foams. To the best of our knowledge, there is no report in literature on the preparation of non-isocyanate polyurethane foams.

Keywords: foam, nonisocyanate polyurethane, cyclic carbonate, blowing agent, scanning electron microscopy

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17 Development and Characterization of a Film Based on Hydroxypropyl Methyl Cellulose Incorporated by a Phenolic Extract of Fennel and Reinforced by Magnesium Oxide: In Vivo - in Vitro

Authors: Mazouzi Nourdjihane, K. Boutemak, A. Haddad, Y. Chegreouche

Abstract:

In the last decades, biodegradable polymers have been considered as one of the most popular options for the delivery of drugs and various conventional doses. The film forming system (FFS) can be used in topical, transdermal, ophthalmic, oral and gastric applications. Recently this system has focused on improving drug delivery, which can promote drug release. In this context, the aim of this study is to create polymeric film-forming systems for the stomach and to evaluate and test their gastroprotective effects, comparing the effects of changes in composition on film characteristics. It uses a plant-derived polyphenol extract extracted from fennel to demonstrate anti-inflammatory activity in the film. The films are made from hydroxypropyl methylcellulose polymer and different types of plastic, glycerol and polyethylene glycol. The ffs properties show that MgO-glycerol-reinforced hydroxypropylmethylcellulose (HPMC-MgO-Gly) is better than that based on MgO-PEG-reinforced hydroxypropylmethylcellulose (HPMC-MgO-PEG). It is durable, has a faster drying time and allows for maximum recovery. Water vapor strength and blowing speed and other additions show another advantage of HPMC-MgO-Gly compared to HPMC-MgO-PEG, indicating good adhesion between the support (top) and film production. In this study, the gastroprotective effect of fennel phenol extract was found, showing that this plant material has a gastroprotective effect on ulcers and that the film can absorb the active substance.

Keywords: film formin system, hydroxypropyl methylcellulose, magnesium oxide, in vivo

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16 Dealing with Buckling Effect in Snorkel by Finite Element Analysis: A Life Enhancement Approach in CAS-OB Operation

Authors: Subodh Nath Patel, Raja Raman, Mananshi Adhikary, Jitendra Mathur, Sandip Bhattacharyya

Abstract:

The composition adjustment by sealed argon bubbling–oxygen blowing (CAS-OB) process is a process designed for adjusting steel composition and temperature during secondary metallurgy. One of the equipment in the said process is a snorkel or bell, fixed to a movable bracket. Snorkel serves the purpose of feeding ferroalloys into the liquid metal simultaneously removing gases to the gas cleaning system through its port at its top. The bell-shaped snorkel consists of two parts. The upper part has an inside liner, and the lower part is lined on both side with high-alumina castable reinforced with 2% stainless steel needles. Both the parts are coupled with a flange bolt system. These flanges were found to get buckled during operation, and the gap was generating between them. This problem was chronic since its. It was expected to give a life of 80 heats, but it was failing within 45-50 heats. After every 25-30 heats, it had to be repaired by changing and/or tightening its nuts and bolts. Visual observation, microstructural analysis through optical microscopes and SEM, hardness measurement and thermal strain calculation were carried out to find out the root cause of this problem. The calculated thermal strain was compared with actual thermal strain; comparison of the two revealed that thermal strain was responsible for buckling. Finite element analysis (FEA) was carried out to reaffirm the effect temperature on the flanges. FEA was also used in the modification in the design of snorkel flange to accommodate thermal strain. Thermal insulation was also recommended which increased its life from 45 heats to 65 heats, impacting business process positively.

Keywords: CAS OB process, finite element analysis, snorkel, thermal strain

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15 The Capabilities of New Communication Devices in Development of Informing: Case Study Mobile Functions in Iran

Authors: Mohsen Shakerinejad

Abstract:

Due to the growing momentum of technology, the present age is called age of communication and information. And With Astounding progress of Communication and information tools, current world Is likened to the "global village". That a message can be sent from one point to another point of the world in a Time scale Less than a minute. However, one of the new sociologists -Alain Touraine- in describing the destructive effects of new changes arising from the development of information appliances refers to the "new fields for undemocratic social control And the incidence of acute and unrest social and political tensions", Yet, in this era That With the advancement of the industry, the life of people has been industrial too, quickly and accurately Data Transfer, Causes Blowing new life in the Body of Society And according to the features of each society and the progress of science and technology, Various tools should be used. One of these communication tools is Mobile. Cellular phone As Communication and telecommunication revolution in recent years, Has had a great influence on the individual and collective life of societies. This powerful communication tool Have had an Undeniable effect, On all aspects of life, including social, economic, cultural, scientific, etc. so that Ignoring It in Design, Implementation and enforcement of any system is not wise. Nowadays knowledge and information are one of the most important aspects of human life. Therefore, in this article, it has been tried to introduce mobile potentials in receive and transmit News and Information. As it follows, among the numerous capabilities of current mobile phones features such as sending text, photography, sound recording, filming, and Internet connectivity could indicate the potential of this medium of communication in the process of sending and receiving information. So that nowadays, mobile journalism as an important component of citizen journalism Has a unique role in information dissemination.

Keywords: mobile, informing, receiving information, mobile journalism, citizen journalism

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14 Numerical Simulation of Von Karman Swirling Bioconvection Nanofluid Flow from a Deformable Rotating Disk

Authors: Ali Kadir, S. R. Mishra, M. Shamshuddin, O. Anwar Beg

Abstract:

Motivation- Rotating disk bio-reactors are fundamental to numerous medical/biochemical engineering processes including oxygen transfer, chromatography, purification and swirl-assisted pumping. The modern upsurge in biologically-enhanced engineering devices has embraced new phenomena including bioconvection of micro-organisms (photo-tactic, oxy-tactic, gyrotactic etc). The proven thermal performance superiority of nanofluids i.e. base fluids doped with engineered nanoparticles has also stimulated immense implementation in biomedical designs. Motivated by these emerging applications, we present a numerical thermofluid dynamic simulation of the transport phenomena in bioconvection nanofluid rotating disk bioreactor flow. Methodology- We study analytically and computationally the time-dependent three-dimensional viscous gyrotactic bioconvection in swirling nanofluid flow from a rotating disk configuration. The disk is also deformable i.e. able to extend (stretch) in the radial direction. Stefan blowing is included. The Buongiorno dilute nanofluid model is adopted wherein Brownian motion and thermophoresis are the dominant nanoscale effects. The primitive conservation equations for mass, radial, tangential and axial momentum, heat (energy), nanoparticle concentration and micro-organism density function are formulated in a cylindrical polar coordinate system with appropriate wall and free stream boundary conditions. A mass convective condition is also incorporated at the disk surface. Forced convection is considered i.e. buoyancy forces are neglected. This highly nonlinear, strongly coupled system of unsteady partial differential equations is normalized with the classical Von Karman and other transformations to render the boundary value problem (BVP) into an ordinary differential system which is solved with the efficient Adomian decomposition method (ADM). Validation with earlier Runge-Kutta shooting computations in the literature is also conducted. Extensive computations are presented (with the aid of MATLAB symbolic software) for radial and circumferential velocity components, temperature, nanoparticle concentration, micro-organism density number and gradients of these functions at the disk surface (radial local skin friction, local circumferential skin friction, Local Nusselt number, Local Sherwood number, motile microorganism mass transfer rate). Main Findings- Increasing radial stretching parameter decreases radial velocity and radial skin friction, reduces azimuthal velocity and skin friction, decreases local Nusselt number and motile micro-organism mass wall flux whereas it increases nano-particle local Sherwood number. Disk deceleration accelerates the radial flow, damps the azimuthal flow, decreases temperatures and thermal boundary layer thickness, depletes the nano-particle concentration magnitudes (and associated nano-particle species boundary layer thickness) and furthermore decreases the micro-organism density number and gyrotactic micro-organism species boundary layer thickness. Increasing Stefan blowing accelerates the radial flow and azimuthal (circumferential flow), elevates temperatures of the nanofluid, boosts nano-particle concentration (volume fraction) and gyrotactic micro-organism density number magnitudes whereas suction generates the reverse effects. Increasing suction effect reduces radial skin friction and azimuthal skin friction, local Nusselt number, and motile micro-organism wall mass flux whereas it enhances the nano-particle species local Sherwood number. Conclusions - Important transport characteristics are identified of relevance to real bioreactor nanotechnological systems not discussed in previous works. ADM is shown to achieve very rapid convergence and highly accurate solutions and shows excellent promise in simulating swirling multi-physical nano-bioconvection fluid dynamics problems. Furthermore, it provides an excellent complement to more general commercial computational fluid dynamics simulations.

Keywords: bio-nanofluids, rotating disk bioreactors, Von Karman swirling flow, numerical solutions

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13 Waste Derived from Refinery and Petrochemical Plants Activities: Processing of Oil Sludge through Thermal Desorption

Authors: Anna Bohers, Emília Hroncová, Juraj Ladomerský

Abstract:

Oil sludge with its main characteristic of high acidity is a waste product generated from the operation of refinery and petrochemical plants. Former refinery and petrochemical plant - Petrochema Dubová is present in Slovakia as well. Its activities was to process the crude oil through sulfonation and adsorption technology for production of lubricating and special oils, synthetic detergents and special white oils for cosmetic and medical purposes. Seventy years ago – period, when this historical acid sludge burden has been created – comparing to the environmental awareness the production was in preference. That is the reason why, as in many countries, also in Slovakia a historical environmental burden is present until now – 229 211 m3 of oil sludge in the middle of the National Park of Nízke Tatry mountain chain. Neither one of tried treatment methods – bio or non-biologic one - was proved as suitable for processing or for recovery in the reason of different factors admission: i.e. strong aggressivity, difficulty with handling because of its sludgy and liquid state et sim. As a potential solution, also incineration was tested, but it was not proven as a suitable method, as the concentration of SO2 in combustion gases was too high, and it was not possible to decrease it under the acceptable value of 2000 mg.mn-3. That is the reason why the operation of incineration plant has been terminated, and the acid sludge landfills are present until nowadays. The objective of this paper is to present a new possibility of processing and valorization of acid sludgy-waste. The processing of oil sludge was performed through the effective separation - thermal desorption technology, through which it is possible to split the sludgy material into the matrix (soil, sediments) and organic contaminants. In order to boost the efficiency in the processing of acid sludge through thermal desorption, the work will present the possibility of application of an original technology – Method of Blowing Decomposition for recovering of organic matter into technological lubricating oil.

Keywords: hazardous waste, oil sludge, remediation, thermal desorption

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12 Interfacial Adhesion and Properties Improvement of Polyethylene/Thermoplastic Starch Blend Compatibilized by Stearic Acid-Grafted-Starch

Authors: Nattaporn Khanoonkon, Rangrong Yoksan, Amod A. Ogale

Abstract:

Polyethylene (PE) is one of the most petroleum-based thermoplastic materials used in many applications including packaging due to its cheap, light-weight, chemically inert and capable to be converted into various shapes and sizes of products. Although PE is a commercially potential material, its non-biodegradability caused environmental problems. At present, bio-based polymers become more interesting owing to its bio-degradability, non-toxicity, and renewability as well as being eco-friendly. Thermoplastic starch (TPS) is a bio-based and biodegradable plastic produced from the plasticization of starch under applying heat and shear force. In many researches, TPS was blended with petroleum-based polymers including PE in order to reduce the cost and the use of those polymers. However, the phase separation between hydrophobic PE and hydrophilic TPS limited the amount of TPS incorporated. The immiscibility of two different polarity polymers can be diminished by adding compatibilizer. PE-based compatibilizers, e.g. polyethylene-grafted-maleic anhydride, polyethylene-co-vinyl alcohol, etc. have been applied for the PE/TPS blend system in order to improve their miscibility. Until now, there is no report about the utilization of starch-based compatibilizer for PE/TPS blend system. The aims of the present research were therefore to synthesize a new starch-based compatibilizer, i.e. stearic acid-grafted starch (SA-g-starch) and to study the effect of SA-g-starch on chemical interaction, morphological properties, tensile properties and water vapor as well as oxygen barrier properties of the PE/TPS blend films. PE/TPS blends without and with incorporating SA-g-starch with a content of 1, 3 and 5 part(s) per hundred parts of starch (phr) were prepared using a twin screw extruder and then blown into films using a film blowing machine. Incorporating 1 phr and 3 phr of SA-g-starch could improve miscibility of the two polymers as confirmed from the reduction of TPS phase size and the good dispersion of TPS phase in PE matrix. In addition, the blend containing SA-g-starch with contents of 1 phr and 3 phr exhibited higher tensile strength and extensibility, as well as lower water vapor and oxygen permeabilities than the naked blend. The above results suggested that SA-g-starch could be potentially applied as a compatibilizer for the PE/TPS blend system.

Keywords: blend, compatibilizer, polyethylene, thermoplastic starch

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11 The Role of Accounting and Auditing in Anti-Corruption Strategies: The Case of ECOWAS

Authors: Edna Gnomblerou

Abstract:

Given the current scale of corruption epidemic in West African economies, governments are seeking for immediate and effective measures to reduce the likelihood of the plague within the region. Generally, accountants and auditors are expected to help organizations in detecting illegal practices. However, their role in the fight against corruption is sometimes limited due to the collusive nature of corruption. The Denmark anti-corruption model shows that the implementation of additional controls over public accounts and independent efficient audits improve transparency and increase the probability of detection. This study is aimed at reviewing the existing anti-corruption policies of the Economic Commission of West African States (ECOWAS) as to observe the role attributed to accounting, auditing and other managerial practices in their anti-corruption drive. It further discusses the usefulness of accounting and auditing in helping anti-corruption commissions in controlling misconduct and increasing the perception to detect irregularities within public administration. The purpose of this initiative is to identify and assess the relevance of accounting and auditing in curbing corruption. To meet this purpose, the study was designed to answer the questions of whether accounting and auditing processes were included in the reviewed anti-corruption strategies, and if yes, whether they were effective in the detection process. A descriptive research method was adopted in examining the role of accounting and auditing in West African anti-corruption strategies. The analysis reveals that proper recognition of accounting standards and implementation of financial audits are viewed as strategic mechanisms in tackling corruption. Additionally, codes of conduct, whistle-blowing and information disclosure to the public are among the most common managerial practices used throughout anti-corruption policies to effectively and efficiently address the problem. These observations imply that sound anti-corruption strategies cannot ignore the values of including accounting and auditing processes. On one hand, this suggests that governments should employ all resources possible to improve accounting and auditing practices in the management of public sector organizations. On the other hand, governments must ensure that accounting and auditing practices are not limited to the private sector, but when properly implemented constitute crucial mechanisms to control and reduce corrupt incentives in public sector.

Keywords: accounting, anti-corruption strategy, auditing, ECOWAS

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10 Site Suitability of Offshore Wind Energy: A Combination of Geographic Referenced Information and Analytic Hierarchy Process

Authors: Ayat-Allah Bouramdane

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Power generation from offshore wind energy does not emit carbon dioxide or other air pollutants and therefore play a role in reducing greenhouse gas emissions from the energy sector. In addition, these systems are considered more efficient than onshore wind farms, as they generate electricity from the wind blowing across the sea, thanks to the higher wind speed and greater consistency in direction due to the lack of physical interference that the land or human-made objects can present. This means offshore installations require fewer turbines to produce the same amount of energy as onshore wind farms. However, offshore wind farms require more complex infrastructure to support them and, as a result, are more expensive to construct. In addition, higher wind speeds, strong seas, and accessibility issues makes offshore wind farms more challenging to maintain. This study uses a combination of Geographic Referenced Information (GRI) and Analytic Hierarchy Process (AHP) to identify the most suitable sites for offshore wind farm development in Morocco, with a particular focus on the Dakhla city. A range of environmental, socio-economic, and technical criteria are taken into account to solve this complex Multi-Criteria Decision-Making (MCDM) problem. Based on experts' knowledge, a pairwise comparison matrix at each level of the hierarchy is performed, and fourteen sub-criteria belong to the main criteria have been weighted to generate the site suitability of offshore wind plants and obtain an in-depth knowledge on unsuitable areas, and areas with low-, moderate-, high- and very high suitability. We find that wind speed is the most decisive criteria in offshore wind farm development, followed by bathymetry, while proximity to facilities, the sediment thickness, and the remaining parameters show much lower weightings rendering technical parameters most decisive in offshore wind farm development projects. We also discuss the potential of other marine renewable energy potential, in Morocco, such as wave and tidal energy. The proposed approach and analysis can help decision-makers and can be applied to other countries in order to support the site selection process of offshore wind farms.

Keywords: analytic hierarchy process, dakhla, geographic referenced information, morocco, multi-criteria decision-making, offshore wind, site suitability

Procedia PDF Downloads 118
9 Mechanical Characterization and CNC Rotary Ultrasonic Grinding of Crystal Glass

Authors: Ricardo Torcato, Helder Morais

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The manufacture of crystal glass parts is based on obtaining the rough geometry by blowing and/or injection, generally followed by a set of manual finishing operations using cutting and grinding tools. The forming techniques used do not allow the obtainment, with repeatability, of parts with complex shapes and the finishing operations use intensive specialized labor resulting in high cycle times and production costs. This work aims to explore the digital manufacture of crystal glass parts by investigating new subtractive techniques for the automated, flexible finishing of these parts. Finishing operations are essential to respond to customer demands in terms of crystal feel and shine. It is intended to investigate the applicability of different computerized finishing technologies, namely milling and grinding in a CNC machining center with or without ultrasonic assistance, to crystal processing. Research in the field of grinding hard and brittle materials, despite not being extensive, has increased in recent years, and scientific knowledge about the machinability of crystal glass is still very limited. However, it can be said that the unique properties of glass, such as high hardness and very low toughness, make any glass machining technology a very challenging process. This work will measure the performance improvement brought about by the use of ultrasound compared to conventional crystal grinding. This presentation is focused on the mechanical characterization and analysis of the cutting forces in CNC machining of superior crystal glass (Pb ≥ 30%). For the mechanical characterization, the Vickers hardness test provides an estimate of the material hardness (Hv) and the fracture toughness based on cracks that appear in the indentation. Mechanical impulse excitation test estimates the Young’s Modulus, shear modulus and Poisson ratio of the material. For the cutting forces, it a dynamometer was used to measure the forces in the face grinding process. The tests were made based on the Taguchi method to correlate the input parameters (feed rate, tool rotation speed and depth of cut) with the output parameters (surface roughness and cutting forces) to optimize the process (better roughness using the cutting forces that do not compromise the material structure and the tool life) using ANOVA. This study was conducted for conventional grinding and for the ultrasonic grinding process with the same cutting tools. It was possible to determine the optimum cutting parameters for minimum cutting forces and for minimum surface roughness in both grinding processes. Ultrasonic-assisted grinding provides a better surface roughness than conventional grinding.

Keywords: CNC machining, crystal glass, cutting forces, hardness

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8 Study of Phase Separation Behavior in Flexible Polyurethane Foam

Authors: El Hatka Hicham, Hafidi Youssef, Saghiri Khalid, Ittobane Najim

Abstract:

Flexible polyurethane foam (FPUF) is a low-density cellular material generally used as a cushioning material in many applications such as furniture, bedding, packaging, etc. It is commercially produced during a continuous process, where a reactive mixture of foam chemicals is poured onto a moving conveyor. FPUFs are produced by the catalytic balancing of two reactions involved, the blowing reaction (isocyanate-water) and the gelation reaction (isocyanate-polyol). The microstructure of FPUF is generally composed of soft phases (polyol phases) and rigid domains that separate into two domains of different sizes: the rigid polyurea microdomains and the macrodomains (larger aggregates). The morphological features of FPUF are strongly influenced by the phase separation morphology that plays a key role in determining the global FPUF properties. This phase-separated morphology results from a thermodynamic incompatibility between soft segments derived from aliphatic polyether and hard segments derived from the commonly used aromatic isocyanate. In order to improve the properties of FPUF against the different stresses faced by this material during its use, we report in this work a study of the phase separation phenomenon in FPUF that has been examined using SAXS WAXS and FTIR. Indeed, we have studied with these techniques the effect of water, isocyanates, and alkaline chlorides on the phase separation behavior. SAXS was used to study the morphology of the microphase separated, WAXS to examine the nature of the hard segment packing, and FTIR to investigate the hydrogen bonding characteristics of the materials studied. The prepared foams were shown to have different levels of urea phase connectivity; the increase in water content in the FPUF formulation leads to an increase in the amount of urea formed and consequently the increase of the size of urea aggregates formed. Alkali chlorides (NaCl, KCl, and LiCl) incorporated into FPUF formulations show that is the ability to prevent hydrogen bond formation and subsequently alter the rigid domains. FPUFs prepared by different isocyanate structures showed that urea aggregates are difficult to be formed in foams prepared by asymmetric diisocyanate, while are more easily formed in foams prepared by symmetric and aliphatic diisocyanate.

Keywords: flexible polyurethane foam, hard segments, phase separation, soft segments

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7 Application of Multiwall Carbon Nanotubes with Anionic Surfactant to Cement Paste

Authors: Maciej Szelag

Abstract:

The discovery of the carbon nanotubes (CNT), has led to a breakthrough in the material engineering. The CNT is characterized by very large surface area, very high Young's modulus (about 2 TPa), unmatched durability, high tensile strength (about 50 GPa) and bending strength. Their diameter usually oscillates in the range from 1 to 100 nm, and the length from 10 nm to 10-2 m. The relatively new approach is the CNT’s application in the concrete technology. The biggest problem in the use of the CNT to cement composites is their uneven dispersion and low adhesion to the cement paste. Putting the nanotubes alone into the cement matrix does not produce any effect because they tend to agglomerate, due to their large surface area. Most often, the CNT is used as an aqueous suspension in the presence of a surfactant that has previously been sonicated. The paper presents the results of investigations of the basic physical properties (apparent density, shrinkage) and mechanical properties (compression and tensile strength) of cement paste with the addition of the multiwall carbon nanotubes (MWCNT). The studies were carried out on four series of specimens (made of two different Portland Cement). Within each series, samples were made with three w/c ratios – 0.4, 0.5, 0.6 (water/cement). Two series were an unmodified cement matrix. In the remaining two series, the MWCNT was added in amount of 0.1% by cement’s weight. The MWCNT was used as an aqueous dispersion in the presence of a surfactant – SDS – sodium dodecyl sulfate (C₁₂H₂₅OSO₂ONa). So prepared aqueous solution was sonicated for 30 minutes. Then the MWCNT aqueous dispersion and cement were mixed using a mechanical stirrer. The parameters were tested after 28 days of maturation. Additionally, the change of these parameters was determined after samples temperature loading at 250°C for 4 hours (thermal shock). Measurement of the apparent density indicated that cement paste with the MWCNT addition was about 30% lighter than conventional cement matrix. This is due to the fact that the use of the MWCNT water dispersion in the presence of surfactant in the form of SDS resulted in the formation of air pores, which were trapped in the volume of the material. SDS as an anionic surfactant exhibits characteristics specific to blowing agents – gaseous and foaming substances. Because of the increased porosity of the cement paste with the MWCNT, they have obtained lower compressive and tensile strengths compared to the cement paste without additive. It has been observed, however, that the smallest decreases in the compressive and tensile strength after exposure to the elevated temperature achieved samples with the MWCNT. The MWCNT (well dispersed in the cement matrix) can form bridges between hydrates in a nanoscale of the material’s structure. Thus, this may result in an increase in the coherent cohesion of the cement material subjected to a thermal shock. The obtained material could be used for the production of an aerated concrete or using lightweight aggregates for the production of a lightweight concrete.

Keywords: cement paste, elevated temperature, mechanical parameters, multiwall carbon nanotubes, physical parameters, SDS

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6 Whistleblowing a Contemporary Topic Concerning Businesses

Authors: Andreas Kapardis, Maria Krambia-Kapardis, Sofia Michaelides-Mateou

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Corruption and economic crime is a serious problem affecting the sustainability of businesses in the 21st century. Nowadays, many corruption or fraud cases come to light thanks to whistleblowers. This article will first discuss the concept of whistleblowing as well as some relevant legislation enacted around the world. Secondly, it will discuss the findings of a survey of whistleblowers or could-have-been whistleblowers. Finally, suggestions for the development of a comprehensive whistleblowing framework will be considered. Whistleblowing can be described as expressing a concern about a wrongdoing within an organization, such as a corporation, an association, an institution or a union. Such concern must be in the public interest and in good faith and should relate to the cover up of matters that could potentially result in a miscarriage of justice, a crime, criminal offence and threats to health and safety. Whistleblowing has proven to be an effective anti-corruption mechanism and a powerful tool that helps deterring fraud, violations, and malpractices within organizations, corporations and the public sector. Research in the field of whistleblowing has concentrated on the reasons for whistleblowing and financial bounties; the effectiveness of whistleblowing; whistleblowing being a prosocial behavior with a psychological perspective and consequences; as a tool in protecting shareholders, saving lives and billions of dollars of public funds. Whilst, no other study of whistleblowing has been carried out on whistleblowers or intended whistleblowers. The study reported in the current paper analyses the findings of 74 whistleblowers or intended whistleblowers, the reasons behind their decision to blow the whistle, or not to proceed to blow the whistle and any regrets they may have had. In addition a profile of a whistleblower is developed concerning their age, gender, marital and family status and position in an organization. Lessons learned from the intended whistleblowers and in response to the questions if they would be willing to blow the whistle again show that enacting legislation to protect the whistleblower is not enough. Similarly, rewarding the whistleblower does not appear to provide the whistleblower with an incentive since the majority noted that “work ethics is more important than financial rewards”. We recommend the development of a comprehensive and holistic framework for the protection of the whistleblower and to ensure that remedial actions are immediately taken once a whistleblower comes forward. The suggested framework comprises (a) hard legislation in ensuring the whistleblowers follow certain principles when blowing the whistle and, in return, are protected for a period of 5 years from being fired, dismissed, bullied, harassed; (b) soft legislation in establishing an agency to firstly ensure psychological and legal advice is provided to the whistleblowers and secondly any required remedial action is immediately taken to avert the undesirable events reported by a whistleblower from occurring and, finally; (c) mechanisms to ensure the coordination of actions taken.

Keywords: whistleblowing, business ethics, legislation, business

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5 Simulation Research of the Aerodynamic Drag of 3D Structures for Individual Transport Vehicle

Authors: Pawel Magryta, Mateusz Paszko

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In today's world, a big problem of individual mobility, especially in large urban areas, occurs. Commonly used grand way of transport such as buses, trains or cars do not fulfill their tasks, i.e. they are not able to meet the increasing mobility needs of the growing urban population. Additional to that, the limitations of civil infrastructure construction in the cities exist. Nowadays the most common idea is to transfer the part of urban transport on the level of air transport. However to do this, there is a need to develop an individual flying transport vehicle. The biggest problem occurring in this concept is the type of the propulsion system from which the vehicle will obtain a lifting force. Standard propeller drives appear to be too noisy. One of the ideas is to provide the required take-off and flight power by the machine using the innovative ejector system. This kind of the system will be designed through a suitable choice of the three-dimensional geometric structure with special shape of nozzle in order to generate overpressure. The authors idea is to make a device that would allow to cumulate the overpressure using the a five-sided geometrical structure that will be limited on the one side by the blowing flow of air jet. In order to test this hypothesis a computer simulation study of aerodynamic drag of such 3D structures have been made. Based on the results of these studies, the tests on real model were also performed. The final stage of work was a comparative analysis of the results of simulation and real tests. The CFD simulation studies of air flow was conducted using the Star CD - Star Pro 3.2 software. The design of virtual model was made using the Catia v5 software. Apart from the objective to obtain advanced aviation propulsion system, all of the tests and modifications of 3D structures were also aimed at achieving high efficiency of this device while maintaining the ability to generate high value of overpressures. This was possible only in case of a large mass flow rate of air. All these aspects have been possible to verify using CFD methods for observing the flow of the working medium in the tested model. During the simulation tests, the distribution and size of pressure and velocity vectors were analyzed. Simulations were made with different boundary conditions (supply air pressure), but with a fixed external conditions (ambient temp., ambient pressure, etc.). The maximum value of obtained overpressure is 2 kPa. This value is too low to exploit the power of this device for the individual transport vehicle. Both the simulation model and real object shows a linear dependence of the overpressure values obtained from the different geometrical parameters of three-dimensional structures. Application of computational software greatly simplifies and streamlines the design and simulation capabilities. This work has been financed by the Polish Ministry of Science and Higher Education.

Keywords: aviation propulsion, CFD, 3d structure, aerodynamic drag

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4 The Complementary Effect of Internal Control System and Whistleblowing Policy on Prevention and Detection of Fraud in Nigerian Deposit Money Banks

Authors: Dada Durojaye Joshua

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The study examined the combined effect of internal control system and whistle blowing policy while it pursues the following specific objectives, which are to: examine the relationship between monitoring activities and fraud’s detection and prevention; investigate the effect of control activities on fraud’s detection and prevention in Nigerian Deposit Money Banks (DMBs). The population of the study comprises the 89,275 members of staff in the 20 DMBs in Nigeria as at June 2019. Purposive and convenient sampling techniques were used in the selection of the 80 members of staff at the supervisory level of the Internal Audit Departments of the head offices of the sampled banks, that is, selecting 4 respondents (Audit Executive/Head, Internal Control; Manager, Operation Risk Management; Head, Financial Crime Control; the Chief Compliance Officer) from each of the 20 DMBs in Nigeria. A standard questionnaire was adapted from 2017/2018 Internal Control Questionnaire and Assessment, Bureau of Financial Monitoring and Accountability Florida Department of Economic Opportunity. It was modified to serve the purpose for which it was meant to serve. It was self-administered to gather data from the 80 respondents at the respective headquarters of the sampled banks at their respective locations across Nigeria. Two likert-scales was used in achieving the stated objectives. A logit regression was used in analysing the stated hypotheses. It was found that effect of monitoring activities using the construct of conduct of ongoing or separate evaluation (COSE), evaluation and communication of deficiencies (ECD) revealed that monitoring activities is significant and positively related to fraud’s detection and prevention in Nigerian DMBS. So also, it was found that control activities using selection and development of control activities (SDCA), selection and development of general controls over technology to prevent financial fraud (SDGCTF), development of control activities that gives room for transparency through procedures that put policies into actions (DCATPPA) contributed to influence fraud detection and prevention in the Nigerian DMBs. In addition, it was found that transparency, accountability, reliability, independence and value relevance have significant effect on fraud detection and prevention ibn Nigerian DMBs. The study concluded that the board of directors demonstrated independence from management and exercises oversight of the development and performance of internal control. Part of the conclusion was that there was accountability on the part of the owners and preparers of the financial reports and that the system gives room for the members of staff to account for their responsibilities. Among the recommendations was that the management of Nigerian DMBs should create and establish a standard Internal Control System strong enough to deter fraud in order to encourage continuity of operations by ensuring liquidity, solvency and going concern of the banks. It was also recommended that the banks create a structure that encourages whistleblowing to complement the internal control system.

Keywords: internal control, whistleblowing, deposit money banks, fraud prevention, fraud detection

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3 Complementary Effect of Wistleblowing Policy and Internal Control System on Prevention and Detection of Fraud in Nigerian Deposit Money Banks

Authors: Dada Durojaye Joshua

Abstract:

The study examined the combined effect of internal control system and whistle blowing policy while it pursues the following specific objectives, which are to: examine the relationship between monitoring activities and fraud’s detection and prevention; investigate the effect of control activities on fraud’s detection and prevention in Nigerian Deposit Money Banks (DMBs). The population of the study comprises the 89,275 members of staff in the 20 DMBs in Nigeria as at June 2019. Purposive and convenient sampling techniques were used in the selection of the 80 members of staff at the supervisory level of the Internal Audit Departments of the head offices of the sampled banks, that is, selecting 4 respondents (Audit Executive/Head, Internal Control; Manager, Operation Risk Management; Head, Financial Crime Control; the Chief Compliance Officer) from each of the 20 DMBs in Nigeria. A standard questionnaire was adapted from 2017/2018 Internal Control Questionnaire and Assessment, Bureau of Financial Monitoring and Accountability Florida Department of Economic Opportunity. It was modified to serve the purpose for which it was meant to serve. It was self-administered to gather data from the 80 respondents at the respective headquarters of the sampled banks at their respective locations across Nigeria. Two likert-scales was used in achieving the stated objectives. A logit regression was used in analysing the stated hypotheses. It was found that effect of monitoring activities using the construct of conduct of ongoing or separate evaluation (COSE), evaluation and communication of deficiencies (ECD) revealed that monitoring activities is significant and positively related to fraud’s detection and prevention in Nigerian DMBS. So also, it was found that control activities using selection and development of control activities (SDCA), selection and development of general controls over technology to prevent financial fraud (SDGCTF), development of control activities that gives room for transparency through procedures that put policies into actions (DCATPPA) contributed to influence fraud detection and prevention in the Nigerian DMBs. In addition, it was found that transparency, accountability, reliability, independence and value relevance have significant effect on fraud detection and prevention ibn Nigerian DMBs. The study concluded that the board of directors demonstrated independence from management and exercises oversight of the development and performance of internal control. Part of the conclusion was that there was accountability on the part of the owners and preparers of the financial reports and that the system gives room for the members of staff to account for their responsibilities. Among the recommendations was that the management of Nigerian DMBs should create and establish a standard Internal Control System strong enough to deter fraud in order to encourage continuity of operations by ensuring liquidity, solvency and going concern of the banks. It was also recommended that the banks create a structure that encourages whistleblowing to complement the internal control system.

Keywords: internal control, whistleblowing, deposit money banks, fraud prevention, fraud detection

Procedia PDF Downloads 40
2 Heat Accumulation in Soils of Belarus

Authors: Maryna Barushka, Aleh Meshyk

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The research analyzes absolute maximum soil temperatures registered at 36 gauge stations in Belarus from 1950 to 2013. The main method applied in the research is cartographic, in particular, trend surface analysis. Warming that had never been so long and intensive before started in 1988. The average temperature in January and February of that year exceeded the norm by 7-7.5 С, in March and April by 3-5С. In general, that year, as well as the year of 2008, happened to be the hottest ones in the whole period of instrumental observation. Yearly average air temperature in Belarus in those years was +8.0-8.2 С, which exceeded the norm by 2.0 – 2.2 С. The warming has been observed so far. The only exception was in 1996 when the yearly average air temperature in Belarus was below normal by 0.5 С. In Belarus the value of trend line of standard temperature deviation in the warmest months (July-August) has been positive for the past 25 years. In 2010 absolute maximum air and soil temperature exceeded the norm at 15 gauge stations in Belarus. The structure of natural processes includes global, regional, and local constituents. Trend surface analysis of the investigated characteristics makes it possible to determine global, regional, and local components. Linear trend surface shows the occurrence of weather deviations on a global scale, outside Belarus. Maximum soil temperature appears to be growing in the south-west direction with the gradient of 5.0 С. It is explained by the latitude factor. Polynomial trend surfaces show regional peculiarities of Belarus. Extreme temperature regime is formed due to some factors. The prevailing one is advection of turbulent flow of the ground layer of the atmosphere. In summer influence of the Azores High producing anticyclones is great. The Gulf Stream current forms the values of temperature trends in a year period. The most intensive flow of the Gulf Stream in the second half of winter and the second half of summer coincides with the periods of maximum temperature trends in Belarus. It is possible to estimate a local component of weather deviations in the analysis of the difference in values of the investigated characteristics and their trend surfaces. Maximum positive deviation (up to +4 С) of averaged soil temperature corresponds to the flat terrain in Pripyat Polesie, Brest Polesie, and Belarusian Poozerie Area. Negative differences correspond to the higher relief which partially compensates extreme heat regime of soils. Another important factor for maximum soil temperature in these areas is peat-bog soils with the least albedo of 8-15%. As yearly maximum soil temperature reaches 40-60 С, this could be both negative and positive factors for Belarus’s environment and economy. High temperature causes droughts resulting in crops dying and soil blowing. On the other hand, vegetation period has lengthened thanks to bigger heat resources, which allows planting such heat-loving crops as melons and grapes with appropriate irrigation. Thus, trend surface analysis allows determining global, regional, and local factors in accumulating heat in the soils of Belarus.

Keywords: soil, temperature, trend surface analysis, warming

Procedia PDF Downloads 105