Search results for: first principles calculation
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 3063

Search results for: first principles calculation

2853 Effect of Modeling of Hydraulic Form Loss Coefficient to Break on Emergency Core Coolant Bypass

Authors: Young S. Bang, Dong H. Yoon, Seung H. Yoo

Abstract:

Emergency Core Coolant Bypass (ECC Bypass) has been regarded as an important phenomenon to peak cladding temperature of large-break loss-of-coolant-accidents (LBLOCA) in nuclear power plants (NPP). A modeling scheme to address the ECC Bypass phenomena and the calculation of LBLOCA using that scheme are discussed in the present paper. A hydraulic form loss coefficient (HFLC) from the reactor vessel downcomer to the broken cold leg is predicted by the computational fluid dynamics (CFD) code with a variation of the void fraction incoming from the downcomer. The maximum, mean, and minimum values of FLC are derived from the CFD results and are incorporated into the LBLOCA calculation using a system thermal-hydraulic code, MARS-KS. As a relevant parameter addressing the ECC Bypass phenomena, the FLC to the break and its range are proposed.

Keywords: CFD analysis, ECC bypass, hydraulic form loss coefficient, system thermal-hydraulic code

Procedia PDF Downloads 200
2852 A Systemic Maturity Model

Authors: Emir H. Pernet, Jeimy J. Cano

Abstract:

Maturity models, used descriptively to explain changes in reality or normatively to guide managers to make interventions to make organizations more effective and efficient, are based on the principles of statistical quality control promulgated by Shewhart in the years 30, and on the principles of PDCA continuous improvement (Plan, Do, Check, Act) developed by Deming and Juran. Some frameworks developed over the concept of maturity models includes COBIT, CMM, and ITIL. This paper presents some limitations of traditional maturity models, most of them based on points of reflection and analysis done by some authors. Almost all limitations are related to the mechanistic and reductionist approach of the principles over those models are built. As Systems Theory helps the understanding of the dynamics of organizations and organizational change, the development of a systemic maturity model can help to overcome some of those limitations. This document proposes a systemic maturity model, based on a systemic conceptualization of organizations, focused on the study of the functioning of the parties, the relationships among them, and their behavior as a whole. The concept of maturity from the system theory perspective is conceptually defined as an emergent property of the organization, which arises from as a result of the degree of alignment and integration of their processes. This concept is operationalized through a systemic function that measures the maturity of an organization, and finally validated by the measuring of maturity in organizations. For its operationalization and validation, the model was applied to measure the maturity of organizational Governance, Risk and Compliance (GRC) processes.

Keywords: GRC, maturity model, systems theory, viable system model

Procedia PDF Downloads 287
2851 The Connection between the Schwartz Theory of Basic Values and Ethical Principles in Clinical Psychology

Authors: Matej Stritesky

Abstract:

The research deals with the connection between the Schwartz Theory of Basic Values and the ethical principles in psychology, on which the meta-code of ethics the European Federation of Psychological Associations is based. The research focuses on ethically problematic situations in clinical psychology in the Czech Republic. Based on the analysis of papers that identified ethically problematic situations faced by clinical psychologists, a questionnaire of ethically problematic situations in clinical psychology (EPSCP) was created for the purposes of the research. The questionnaire was created to represent situations that correspond to the 4 principles on which the meta-code of ethics the European Federation of Psychological Associations is based. The questionnaire EPSCP consists of descriptions of 32 situations that respondents evaluate on a scale from 1 (psychologist's behaviour is ethically perfectly fine) to 10 (psychologist's behaviour is ethically completely unacceptable). The EPSCP questionnaire, together with Schwartz's PVQ questionnaire, will be presented to 60 psychology students. The relationship between principles in clinical psychology and the values on Schwartz´s value continuum will be described using multidimensional scaling. A positive correlation is assumed between the higher-order value of openness to change and problematic ethical situations related to the principle of integrity; a positive correlation between the value of the higher order of self-transcendence and the principle of respect and responsibility; a positive correlation between the value of the higher order of conservation and the principle of competence; and negative correlation between the value of the higher order of ego strengthening and sensitivity to ethically problematic situations. The research also includes an experimental part. The first half of the students are presented with the code of ethics of the Czech Association of Clinical Psychologists before completing the questionnaires, and to the second half of the students is the code of ethics presented after completing the questionnaires. In addition to reading the code of ethics, students describe the three rules of the code of ethics that they consider most important and state why they chose these rules. The output of the experimental part will be to determine whether the presentation of the code of ethics leads to greater sensitivity to ethically problematic situations.

Keywords: clinical psychology, ethically problematic situations in clinical psychology, ethical principles in psychology, Schwartz theory of basic values

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2850 Raman and FTIR Studies of Azobenzene: Experimental and Theoretical Approach

Authors: Gomti Devi

Abstract:

Photoisomerization has been attracting to researchers due to its wide range of applications in optical switches, polymeric chains, liquid-crystalline systems and bilayer membranes etc. Azobenzene is a photochromic molecule which exhibits a reversible isomerisation process between its trans and cis isomers of different stability. An investigation has been conducted of the effects of temperature on intensity and position of Raman band of N=N, C-N stretching modes of Azobenzene (AZBN). It was found that the N=N stretching mode of Raman band shape shifts to lower frequency region with the increase in temperature. The Raman intensity was also decreased with the increase of temperature. The change in bandwidth with the increase in temperature has been studied. The FTIR spectrum of the molecule is recorded so as to complement the Raman spectra. In order to investigate the possibility of undergoing dimerization and trimerization as well as the stability of this molecule, ab initio calculation for geometry optimization and vibrational wavenumber calculation have been performed. Theoretically calculated values are found in good agreement with the experimental results.

Keywords: azobenzene, temperature, ab-initio, frequency

Procedia PDF Downloads 312
2849 A Deep Learning Approach to Calculate Cardiothoracic Ratio From Chest Radiographs

Authors: Pranav Ajmera, Amit Kharat, Tanveer Gupte, Richa Pant, Viraj Kulkarni, Vinay Duddalwar, Purnachandra Lamghare

Abstract:

The cardiothoracic ratio (CTR) is the ratio of the diameter of the heart to the diameter of the thorax. An abnormal CTR, that is, a value greater than 0.55, is often an indicator of an underlying pathological condition. The accurate prediction of an abnormal CTR from chest X-rays (CXRs) aids in the early diagnosis of clinical conditions. We propose a deep learning-based model for automatic CTR calculation that can assist the radiologist with the diagnosis of cardiomegaly and optimize the radiology flow. The study population included 1012 posteroanterior (PA) CXRs from a single institution. The Attention U-Net deep learning (DL) architecture was used for the automatic calculation of CTR. A CTR of 0.55 was used as a cut-off to categorize the condition as cardiomegaly present or absent. An observer performance test was conducted to assess the radiologist's performance in diagnosing cardiomegaly with and without artificial intelligence (AI) assistance. The Attention U-Net model was highly specific in calculating the CTR. The model exhibited a sensitivity of 0.80 [95% CI: 0.75, 0.85], precision of 0.99 [95% CI: 0.98, 1], and a F1 score of 0.88 [95% CI: 0.85, 0.91]. During the analysis, we observed that 51 out of 1012 samples were misclassified by the model when compared to annotations made by the expert radiologist. We further observed that the sensitivity of the reviewing radiologist in identifying cardiomegaly increased from 40.50% to 88.4% when aided by the AI-generated CTR. Our segmentation-based AI model demonstrated high specificity and sensitivity for CTR calculation. The performance of the radiologist on the observer performance test improved significantly with AI assistance. A DL-based segmentation model for rapid quantification of CTR can therefore have significant potential to be used in clinical workflows.

Keywords: cardiomegaly, deep learning, chest radiograph, artificial intelligence, cardiothoracic ratio

Procedia PDF Downloads 66
2848 The Impact of Artificial Intelligence on Human Rights Development

Authors: Romany Wagih Farag Zaky

Abstract:

The relationship between development and human rights has long been the subject of academic debate. To understand the dynamics between these two concepts, various principles are adopted, from the right to development to development-based human rights. Despite the initiatives taken, the relationship between development and human rights remains unclear. However, the overlap between these two views and the idea that efforts should be made in the field of human rights have increased in recent years. It is then evaluated whether the right to sustainable development is acceptable or not. The article concludes that the principles of sustainable development are directly or indirectly recognized in various human rights instruments, which is a good answer to the question posed above. This book therefore cites regional and international human rights agreements such as , as well as the jurisprudence and interpretative guidelines of human rights institutions, to prove this hypothesis.

Keywords: sustainable development, human rights, the right to development, the human rights-based approach to development, environmental rights, economic development, social sustainability human rights protection, human rights violations, workers’ rights, justice, security

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2847 Total Quality Management in Algerian Manufacturing

Authors: Nadia Fatima Zahra Malki

Abstract:

The aim of the study is to show the role of total Quality Management on firm performance, research relied on the views of a sample managers working in the Marinel pharmaceutical company. The research aims to achieve many objectives, including increasing awareness of the concepts of Total Quality Management on Firm Performance, especially in the manufacturing firm, providing a future vision of the possibility of success, and the actual application of the Principles of Total Quality Management in the manufacturing company. The research adopted a default model was built after a review and analysis of the literature review in the context of one hypothesis's main points at the origin of a group of sub-hypotheses. The research presented a set of conclusions, and the most important of these conclusions was that there is a relationship between the Principles of TQM and Firm Performance.

Keywords: total quality management, competitive advantage, companies, objectives

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2846 Analytical Modeling of Equivalent Magnetic Circuit in Multi-segment and Multi-barrier Synchronous Reluctance Motor

Authors: Huai-Cong Liu,Tae Chul Jeong,Ju Lee

Abstract:

This paper describes characteristic analysis of a synchronous reluctance motor (SynRM)’s rotor with the Multi-segment and Multi-layer structure. The magnetic-saturation phenomenon in SynRM is often appeared. Therefore, when modeling analysis of SynRM the calculation of nonlinear magnetic field needs to be considered. An important influence factor on the convergence process is how to determine the relative permeability. An improved method, which ensures the calculation, is convergence by linear iterative method for saturated magnetic field. If there are inflection points on the magnetic curve,an optimum convergence method of solution for nonlinear magnetic field was provided. Then the equivalent magnetic circuit is calculated, and d,q-axis inductance can be got. At last, this process is applied to design a 7.5Kw SynRM and its validity is verified by comparing with the result of finite element method (FEM) and experimental test data.

Keywords: SynRM, magnetic-saturation, magnetic circuit, analytical modeling

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2845 Camel Mortalities Due to Accidental Intoxcation with Ionophore

Authors: M. A. Abdelfattah, F. K. Waleed

Abstract:

Anticoccidials were utilized widely in veterinary practice for the avoidance of coccidiosis in poultry and assume a huge job as development promotants in ruminants. Ionophore harming is every now and again happens because of accidental access to medicated feed, errors in feed mixing, incorrect dosage calculation or misuse in non-recommended species. Camels on several farms in Eastern area of Saudi Arabia were accidently fed with a feed pellet containing 13 ppm salinomycin. One hundred and sixty-three camels died with mortality rate of 100%. The poisoning was clinically characterized by restlessness with tail lift to the top, jerk in the muscles of legs and thighs, excessive sweating, frequent setting and standing with body imbalance, lateral and sternal recumbences with the legs stretched back, eye tears with dilated pupil, vomiting of the stomach content, loss of consciousness and death of some of them. Feed analysis indicated the presence of salinomycin in pelleted feed in a range of 13 mg/kg-47 mg/kg. Necropsy findings and histopathological examinations were presented. Regulations and legal implications concerning with sale of contaminated feed in Saudi market are discussed in the light of feed law and by-law. The necessity for an effective implication of regulation concerning application of quality assurance systems based on the principles of Good Manufacturing Practice (GMP) and the application of Hazard Analysis of Critical Control Point (HACCP) during feed production is necessary to avoid feed accident.

Keywords: medicated feed, salinomycin, anticoccidial, camel, toxicity

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2844 First Principles Study of a New Half-Metallic Ferrimagnets Mn2–Based Full Heusler Compounds: Mn2ZrSi and Mn2ZrGe

Authors: Ahmed Abada, Kadda Amara, Said Hiadsi, Bouhalouane Amrani

Abstract:

Half-metallic properties of new predicted Mn2-based full Heusler alloys Mn2ZrSi and Mn2ZrGe have been studied by first-principles full-potential linearized augmented plane wave plus local orbital (FP-LAPW+lo) method based on density functional theory (DFT). Our investigation is focused on the structural, elastic, electronic and magnetic properties of these compounds. The AlCu2Mn-type structure is found to be energetically more favorable than the CuHg2Ti-type structure for both compounds and are half-metallic ferrimagnets (HMFIs) with total magnetic moments of 2.000 µB per formula unit, well consistent with Slater-Pauling rule (Mtot = ( 24 – Ztot ) µB). Calculations show that both the alloys have an indirect band gaps, in the majority-spin channel, with values of 0.505 eV and 0.278 eV for Mn2ZrSi and Mn2ZrGe, respectively. It was found that Mn2ZrSi and Mn2ZrGe preserved their half-metallicity for lattice constants range of 5.85–6.38 Å and 6.05–6.38 Å, respectively, and kept a 100% of spin polarization at the Fermi level. Moreover, the calculated formation energies and elastic constants confirm that these compounds are stable chemically and mechanically, and the good crystallographic compatibility with the lattice of semiconductors used industrially makes them promising magnetic materials in spintronic applications.

Keywords: first-principles calculations, full Heusler structure, half-metallic ferrimagnets, elastic properties

Procedia PDF Downloads 343
2843 Virtual Science Laboratory (ViSLab): The Effects of Visual Signalling Principles towards Students with Different Spatial Ability

Authors: Ai Chin Wong, Wan Ahmad Jaafar Wan Yahaya, Balakrishnan Muniandy

Abstract:

This study aims to explore the impact of Virtual Reality (VR) using visual signaling principles in learning about the science laboratory safety guide; this study involves students with different spatial ability. There are two types of science laboratory safety lessons, which are Virtual Reality with Signaling (VRS) and Virtual Reality Non Signaling (VRNS). This research has adopted a 2 x 2 quasi-experimental factorial design. There are two types of variables involved in this research. The two modes of courseware form the independent variables with the spatial ability as the moderator variable. The dependent variable is the students’ performance. This study sample consisted of 141 students. Descriptive and inferential statistics were conducted to analyze the collected data. The major effects and the interaction effects of the independent variables on the independent variable were explored using the Analyses of Covariance (ANCOVA). Based on the findings of this research, the results exhibited low spatial ability students in VRS outperformed their counterparts in VRNS. However, there was no significant difference in students with high spatial ability using VRS and VRNS. Effective learning in students with different spatial ability can be boosted by implementing the Virtual Reality with Signaling (VRS) in the design as well as the development of Virtual Science Laboratory (ViSLab).

Keywords: spatial ability, science laboratory safety, visual signaling principles, virtual reality

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2842 Validation of Codes Dragon4 and Donjon4 by Calculating Keff of a Slowpoke-2 Reactor

Authors: Otman Jai, Otman Elhajjaji, Jaouad Tajmouati

Abstract:

Several neutronic calculation codes must be used to solve the equation for different levels of discretization which all necessitate a specific modelisation. This chain of such models, known as a calculation scheme, leads to the knowledge of the neutron flux in a reactor from its own geometry, its isotopic compositions and a cross-section library. Being small in size, the 'Slowpoke-2' reactor is difficult to model due to the importance of the leaking neutrons. In the paper, the simulation model is presented (geometry, cross section library, assumption, etc.), and the results obtained by DRAGON4/DONJON4 codes were compared to the calculations performed with Monte Carlo code MCNP using detailed geometrical model of the reactor and the experimental data. Criticality calculations have been performed to verify and validate the model. Since created model properly describes the reactor core, it can be used for calculations of reactor core parameters and for optimization of research reactor application.

Keywords: transport equation, Dragon4, Donjon4, neutron flux, effective multiplication factor

Procedia PDF Downloads 444
2841 Investigation on Mesh Sensitivity of a Transient Model for Nozzle Clogging

Authors: H. Barati, M. Wu, A. Kharicha, A. Ludwig

Abstract:

A transient model for nozzle clogging has been developed and successfully validated against a laboratory experiment. Key steps of clogging are considered: transport of particles by turbulent flow towards the nozzle wall; interactions between fluid flow and nozzle wall, and the adhesion of the particle on the wall; the growth of the clog layer and its interaction with the flow. The current paper is to investigate the mesh (size and type) sensitivity of the model in both two and three dimensions. It is found that the algorithm for clog growth alone excluding the flow effect is insensitive to the mesh type and size, but the calculation including flow becomes sensitive to the mesh quality. The use of 2D meshes leads to overestimation of the clog growth because the 3D nature of flow in the boundary layer cannot be properly solved by 2D calculation. 3D simulation with tetrahedron mesh can also lead to an error estimation of the clog growth. A mesh-independent result can be achieved with hexahedral mesh, or at least with triangular prism (inflation layer) for near-wall regions.

Keywords: clogging, continuous casting, inclusion, simulation, submerged entry nozzle

Procedia PDF Downloads 256
2840 Total Quality Management in Companies Manufacturing

Authors: Malki Nadia Fatima Zahra, Kellal Cheimaa, Brahimi Houria

Abstract:

Aim of the study is to show the role of total Quality Management on firm performance; the research relied on the views of sample managers working in the Marinel pharmaceutical company. The research aims to achieve many objectives, including increasing awareness of the concepts of Total Quality Management on Firm Performance, especially in the manufacturing firm, providing a future vision of the possibility of success, and the actual application of the Principles of Total Quality Management in the manufacturing company. The research adopted a default model was built after a review and analysis of the literature review in the context of one hypothesis main points at the origin of a group of sub-hypotheses. The research presented a set of conclusions, and the most important of these conclusions was there is a relationship between the Principles of TQM and Firm Performance.

Keywords: total quality management, TQM dimension, firm performance, strategies

Procedia PDF Downloads 30
2839 DFT Study of Half Sandwich of Vanadium (IV) Cyclopentadienyl Complexes

Authors: Salem El-Tohami Ashoor

Abstract:

A novel new vanadium (IV) complexes incorporating the chelating diamido cyclopentadienyl {ArN(CH2)3NAr)}2-((ηn-Cp)Cp)} (Ar = 2,6-Pri2C6H3)(Cp = C5H5 and n = 1,2,3,4 and 5) have been studied with calculation of the properties of species involved in various of cyclopentadienyl reaction. These were carried out under investigation of density functional theory (DFT) calculation, and comparing together. Other methods, explicitly including electron correlation, are necessary for more accurate calculations; MB3LYP (Becke) (Lee–Yang–Parr) level of theory often being used to obtain more exact results. These complexes were estimated of electronic energy for molecular system, because it accounts for all electron correlation interactions. The optimised of [V(ArN(CH2)3NAr)2Cl(η5-Cp)] (Ar = 2,6-Pri2C6H3 and Cp= C5H5) was found to be thermally more stable than others of vanadium cyclopentadienyl. In the meantime the complex [V(ArN(CH2)3NAr)2Cl(η1-Cp)] (Ar = 2,6-Pri2C6H3 and Cp= C5H5) which is showed a low thermal stability in case of the just one carbon of cyclopentadienyl can be insertion with vanadium metal centre. By using Dewar-Chatt-Duncanson model, as a basis of the molecular orbital (MO) analysis and showed the highest occupied molecular orbital (HOMO) and lowest occupied molecular orbital LUMO.

Keywords: vanadium (IV) cyclopentadienyl complexes, DFT, MO, HOMO, LUMO

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2838 Common Laws Principles: A Way to Solve Global Environmental Change

Authors: Neelam Kadyan

Abstract:

Global environmental change is happening at an alarming rate in the present world. Floods, Tsunamis’, Avalanches, Change in Weather patterns, Rise in sea temperature, Landslides, are only few evidences of this change. To regulate such alarming growth of global change in environment certain regulatory system or mechanism is required. Nuisance,negligence,absolute liability,strict liability and trespass are some of the effective common law principles which are helpful in environmental problems. What we need today is sufficient law and adequate machinery to enforce the legal standards. Without law environmental standards cannot be enforced and once again there is need to adopt the common law approach in solving the problem of environmental change as through this approach the affected person can get compensation and as the same time it puts check on wrongdoer.

Keywords: global environmental problems, nuisance, negligence, trespass, strict liability, absolute liability

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2837 Competition in Petroleum Extraction and the Challenges of Climate Change

Authors: Saeid Rabiei Majd, Motahareh Alvandi, Bahareh Asefi

Abstract:

Extraction of maximum natural resources is one of the common policies of governments, especially petroleum resources that have high economic and strategic value. The incentive to access and maintain profitable oil markets for governments or international oil companies, causing neglects them to pay attention to environmental principles and sustainable development, which in turn drives up environmental and climate change. Significant damage to the environment can cause severe damage to citizens and indigenous people, such as the compulsory evacuation of their zone due to contamination of water and air resources, destruction of animals and plants. Hawizeh Marshes is a common aquatic and environmental ecosystem along the Iran-Iraq border that also has oil resources. This marsh has been very rich in animal, vegetative, and oil resources. Since 1990, the political motives, the strategic importance of oil extraction, and the disregard for the environmental rights of the Iraqi and Iranian governments in the region have caused 90% of the marshes and forced migration of indigenous people. In this paper, we examine the environmental degradation factors resulting from the adoption of policies and practices of governments in this region based on the principles of environmental rights and sustainable development. Revision of the implementation of the government’s policies and natural resource utilization systems can prevent the spread of climate change, which is a serious international challenge today.

Keywords: climate change, indigenous rights, petroleum operation, sustainable development principles, sovereignty on resources

Procedia PDF Downloads 84
2836 The Impact of Artificial Intelligence on Human Rights Development and Obligations

Authors: Bola George Asaad Bekledas

Abstract:

Relationship between development and human rights has long been the subject of academic debate. To understand the dynamics between these two concepts, various principles are adopted, from the right to development to development-based human rights. Despite the initiatives taken, the relationship between development and human rights remains unclear. However, the compatibility between these two concepts and the idea that these efforts should be made to respect human rights guarantees have gained momentum in recent years. It is then evaluated whether the right to sustainable development is acceptable or not. The article concludes that the principles of sustainable development are directly or indirectly recognized in various human rights instruments, which is a good answer to the question posed above. This study, therefore, cites regional and international human rights agreements such as, as well as the jurisprudence and interpretative guidelines of human rights institutions, to prove this hypothesis.

Keywords: sustainable development, human rights, the right to development, the human rights-based approach to development, environmental rights, economic development, social sustainability human rights protection, human rights violations, workers’ rights, justice, security.

Procedia PDF Downloads 16
2835 Reduction of Plutonium Production in Heavy Water Research Reactor: A Feasibility Study through Neutronic Analysis Using MCNPX2.6 and CINDER90 Codes

Authors: H. Shamoradifar, B. Teimuri, P. Parvaresh, S. Mohammadi

Abstract:

One of the main characteristics of Heavy Water Moderated Reactors is their high production of plutonium. This article demonstrates the possibility of reduction of plutonium and other actinides in Heavy Water Research Reactor. Among the many ways for reducing plutonium production in a heavy water reactor, in this research, changing the fuel from natural Uranium fuel to Thorium-Uranium mixed fuel was focused. The main fissile nucleus in Thorium-Uranium fuels is U-233 which would be produced after neutron absorption by Th-232, so the Thorium-Uranium fuels have some known advantages compared to the Uranium fuels. Due to this fact, four Thorium-Uranium fuels with different compositions ratios were chosen in our simulations; a) 10% UO2-90% THO2 (enriched= 20%); b) 15% UO2-85% THO2 (enriched= 10%); c) 30% UO2-70% THO2 (enriched= 5%); d) 35% UO2-65% THO2 (enriched= 3.7%). The natural Uranium Oxide (UO2) is considered as the reference fuel, in other words all of the calculated data are compared with the related data from Uranium fuel. Neutronic parameters were calculated and used as the comparison parameters. All calculations were performed by Monte Carol (MCNPX2.6) steady state reaction rate calculation linked to a deterministic depletion calculation (CINDER90). The obtained computational data showed that Thorium-Uranium fuels with four different fissile compositions ratios can satisfy the safety and operating requirements for Heavy Water Research Reactor. Furthermore, Thorium-Uranium fuels have a very good proliferation resistance and consume less fissile material than uranium fuels at the same reactor operation time. Using mixed Thorium-Uranium fuels reduced the long-lived α emitter, high radiotoxic wastes and the radio toxicity level of spent fuel.

Keywords: Heavy Water Reactor, Burn up, Minor Actinides, Neutronic Calculation

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2834 Changes in Financial Reporting of Polish Entities Resulting from the Implementation of Directive 34/EU and Evaluation of the Changes by Accountants

Authors: Piotr Prewysz-Kwinto, Grazyna Voss

Abstract:

In June 2013, the European Parliament and the Council adopted a directive on financial reporting (Directive 2013/34/EU). The main objective was to simplify the principles of the preparation of financial statements, including the principles of the presentation and disclosures of financial information by adapting reporting burdens to the type and size of an undertaking. Therefore, the Directive introduced a classification of all undertakings into five groups, i.e. micro, small, medium-sized, large and public-interest entities, and defined in detail the classification criteria. The principles of the preparation of financial statements and the presentation of financial information as well as applicable simplifications were defined for each group. The EU Member States had to implement the provisions of Directive 34 relating to accounting and financial reporting into domestic norms until January 1, 2016. In Poland, the provisions of Directive 34 were implemented into domestic accounting norms specified in the Polish Accounting Act on a gradual basis. On July 11, 2014, the Polish Parliament adopted an amendment to the Act, introducing the Directive's solutions for micro-undertakings and on July 23, 2015, for the remaining undertakings. The aim of this paper is to present Polish solutions relating to financial reporting after the implementation of Directive 34 and the results of the survey conducted among accountants regarding the evaluation of the implemented simplifications for micro and small undertakings.

Keywords: accounting standards, financial reporting, financial statement, simplification

Procedia PDF Downloads 258
2833 The Dynamics of a 3D Vibrating and Rotating Disc Gyroscope

Authors: Getachew T. Sedebo, Stephan V. Joubert, Michael Y. Shatalov

Abstract:

Conventional configuration of the vibratory disc gyroscope is based on in-plane non-axisymmetric vibrations of the disc with a prescribed circumferential wave number. Due to the Bryan's effect, the vibrating pattern of the disc becomes sensitive to the axial component of inertial rotation of the disc. Rotation of the vibrating pattern relative to the disc is proportional to the inertial angular rate and is measured by sensors. In the present paper, the authors investigate a possibility of making a 3D sensor on the basis of both in-plane and bending vibrations of the disc resonator. We derive equations of motion for the disc vibratory gyroscope, where both in-plane and bending vibrations are considered. Hamiltonian variational principle is used in setting up equations of motion and the corresponding boundary conditions. The theory of thin shells with the linear elasticity principles is used in formulating the problem and also the disc is assumed to be isotropic and obeys Hooke's Law. The governing equation for a specific mode is converted to an ODE to determine the eigenfunction. The resulting ODE has exact solution as a linear combination of Bessel and Neumann functions. We demonstrate how to obtain an explicit solution and hence the eigenvalues and corresponding eigenfunctions for annular disc with fixed inner boundary and free outer boundary. Finally, the characteristics equations are obtained and the corresponding eigenvalues are calculated. The eigenvalues are used for the calculation of tuning conditions of the 3D disc vibratory gyroscope.

Keywords: Bryan’s effect, bending vibrations, disc gyroscope, eigenfunctions, eigenvalues, tuning conditions

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2832 Historical Evolution of Islamic Law and Its Application to the Islamic Finance

Authors: Malik Imtiaz Ahmad

Abstract:

The prime sources of Islamic Law or Shariah are Quran and Sunnah and is applied to the personal and public affairs of Muslims. Islamic law is deemed to be divine and furnishes a complete code of conduct based upon universal values to build honesty, trust, righteousness, piety, charity, and social justice. The primary focus of this paper was to examine the development of Islamic jurisprudence (Fiqh) over time and its relevance to the field of Islamic finance. This encompassed a comprehensive analysis of the historical context, key legal principles, and their application in contemporary financial systems adhering to Islamic principles. This study aimed to elucidate the deep-rooted connection between Islamic law and finance, offering valuable insights for practitioners and policymakers in the Islamic finance sector. Understanding the historical context and legal underpinnings is crucial for ensuring the compliance and ethicality of modern financial systems adhering to Islamic principles. Fintech solutions are developing fields to accelerate the digitalization of Islamic finance products and services for the harmonization of global investors' mandate. Through this study, we focus on institutional governance that will improve Sharia compliance, efficiency, transparency in decision-making, and Islamic finance's contribution to humanity through the SDGs program. The research paper employed an extensive literature review, historical analysis, examination of legal principles, and case studies to trace the evolution of Islamic law and its contemporary application in Islamic finance, providing a concise yet comprehensive understanding of this intricate relationship. Through these research methodologies, the aim was to provide a comprehensive and insightful exploration of the historical evolution of Islamic law and its relevance to contemporary Islamic finance, thereby contributing to a deeper understanding of this unique and growing sector of the global financial industry.

Keywords: sharia, sequencing Islamic jurisprudence, Islamic congruent marketing, social development goals of Islamic finance

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2831 Design Optimization of a Compact Quadrupole Electromagnet for CLS 2.0

Authors: Md. Armin Islam, Les Dallin, Mark Boland, W. J. Zhang

Abstract:

This paper reports a study on the optimal magnetic design of a compact quadrupole electromagnet for the Canadian Light Source (CLS 2.0). The nature of the design is to determine a quadrupole with low relative higher order harmonics and better field quality. The design problem was formulated as an optimization model, in which the objective function is the higher order harmonics (multipole errors) and the variable to be optimized is the material distribution on the pole. The higher order harmonics arose in the quadrupole due to truncating the ideal hyperbola at a certain point to make the pole. In this project, the arisen harmonics have been optimized both transversely and longitudinally by adjusting material on the poles in a controlled way. For optimization, finite element analysis (FEA) has been conducted. A better higher order harmonics amplitudes and field quality have been achieved through the optimization. On the basis of the optimized magnetic design, electrical and cooling calculation has been performed for the magnet.

Keywords: drift, electrical, and cooling calculation, integrated field, magnetic field gradient, multipole errors, quadrupole

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2830 A Fast Silhouette Detection Algorithm for Shadow Volumes in Augmented Reality

Authors: Hoshang Kolivand, Mahyar Kolivand, Mohd Shahrizal Sunar, Mohd Azhar M. Arsad

Abstract:

Real-time shadow generation in virtual environments and Augmented Reality (AR) was always a hot topic in the last three decades. Lots of calculation for shadow generation among AR needs a fast algorithm to overcome this issue and to be capable of implementing in any real-time rendering. In this paper, a silhouette detection algorithm is presented to generate shadows for AR systems. Δ+ algorithm is presented based on extending edges of occluders to recognize which edges are silhouettes in the case of real-time rendering. An accurate comparison between the proposed algorithm and current algorithms in silhouette detection is done to show the reduction calculation by presented algorithm. The algorithm is tested in both virtual environments and AR systems. We think that this algorithm has the potential to be a fundamental algorithm for shadow generation in all complex environments.

Keywords: silhouette detection, shadow volumes, real-time shadows, rendering, augmented reality

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2829 Reservoir Characterization using Comparative Petrophysical Testing Approach Acquired with Facies Architecture Properties Analysis

Authors: Axel Priambodo, Dwiharso Nugroho

Abstract:

Studies conducted to map the reservoir properties based on facies architecture in which to determine the distribution of the petrophysical properties and calculate hydrocarbon reserves in study interval. Facies Architecture analysis begins with stratigraphic correlation that indicates the area is divided into different system tracts. The analysis of distribution patterns and compiling core analysis with facies architecture model show that there are three estuarine facies appear. Formation evaluation begins with shale volume calculation using Asquith-Krygowski and Volan Triangle Method. Proceed to the calculation of the total and effective porosity using the Bateman-Konen and Volan Triangle Method. After getting the value of the porosity calculation was continued to determine the effective water saturation and non-effective by including parameters of water resistivity and resistivity clay. The results of the research show that the Facies Architecture on the field in divided into three main facies which are Estuarine Channel, Estuarine Sand Bar, and Tidal Flat. The petrophysics analysis are done by comparing different methods also shows that the Volan Triangle Method does not give a better result of the Volume Shale than the Gamma Ray Method, but on the other hand, the Volan Triangle Methode is better on calculating porosity compared to the Bateman-Konen Method. The effective porosity distributions are affected by the distribution of the facies. Estuarine Sand Bar has a low porosity number and Estuarine Channel has a higher number of the porosity. The effective water saturation is controlled by structure where on the closure zone the water saturation is lower than the area beneath it. It caused by the hydrocarbon accumulation on the closure zone.

Keywords: petrophysics, geology, petroleum, reservoir

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2828 Representational Conference Profile of Secondary Students in Understanding Selected Chemical Principles

Authors: Ryan Villafuerte Lansangan

Abstract:

Assessing students’ understanding in the microscopic level of an abstract subject like chemistry poses a challenge to teachers. Literature reveals that the use of representations serves as an essential avenue of measuring the extent of understanding in the discipline as an alternative to traditional assessment methods. This undertaking explored the representational competence profile of high school students from the University of Santo Tomas High School in understanding selected chemical principles and correlate this with their academic profile in chemistry based on their performance in the academic achievement examination in chemistry administered by the Center for Education Measurement (CEM). The common misconceptions of the students on the selected chemistry principles based on their representations were taken into consideration as well as the students’ views regarding their understanding of the role of chemical representations in their learning. The students’ level of representation task instrument consisting of the main lessons in chemistry with a corresponding scoring guide was prepared and utilized in the study. The study revealed that most of the students under study are unanimously rated as Level 2 (symbolic level) in terms of their representational competence in understanding the selected chemical principles through the use of chemical representations. Alternative misrepresentations were most observed on the students’ representations on chemical bonding concepts while the concept of chemical equation appeared to be the most comprehensible topic in chemistry for the students. Data implies that teachers’ representations play an important role in helping the student understand the concept in a microscopic level. Results also showed that the academic achievement in the chemistry of the students based on the standardized CEM examination has a significant association with the students’ representational competence. In addition, the students’ responses on the students’ views in chemical representations questionnaire evidently showed a good understanding of what a chemical representation or a mental model is by drawing a negative response that these tools should be an exact replica. Moreover, the students confirmed a greater appreciation that chemical representations are explanatory tools.

Keywords: chemical representations, representational competence, academic profile in chemistry, secondary students

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2827 Landmines and the Postcolonial Security Discourse in Zimbabwe

Authors: Fradreck Jockonia Mujuru

Abstract:

The effects of landmine residues from the Zimbabwean liberation war are persisting. Landmines are violently maiming and killing people and animals, causing certain areas inaccessible for agriculture and habitation, instilling fear, and even inducing forced migration. A significant gap in landmines literature is that they are mainly treated as a humanitarian issue and less scholarly. This paper engaged in theorising landmines using postcolonial literature as an epistemology. The results exhibit three issues. One, postcolonial literature provides a timeframe, a process, a space, and an attitude towards modernity on the inquiry of landmines. Two, landmines are understood in the context of war and were further decolonised to pick unique principles studied. Lastly, some of the unique principles found in landmines after decolonising are their ability to provide surveillance, repression and violent fate to all who cross the set boundaries. Therefore, theorising landmines can also be pushed further to be understood through repression. This article concluded that landmines can be theorised outside mainstream International Relations theories using postcolonial literature.

Keywords: landmines, postcolonial, repression, security, violence

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2826 Biculturalism and Educational Success: The Case of the Social Justice High School in Chicago, Illinois, USA

Authors: L. Tizzi

Abstract:

The aim of this contribution is to present the experience of the U.S. secondary school Social Justice High School (SoJo), part of the larger Campus of Little Village Lawndale High School (LVLHS) located in Chicago, Illinois (USA). This experience can be considered a concrete application of the principles of the educational perspective known, in the United States, as Social Justice Education, aimed at ensuring quality education and educational success for students from disadvantaged groups, particularly those characterized by “biculturalism”, i.e. students with a dual cultural and linguistic background. The contribution will retrace the historical and social events that led to the birth of the SoJo, explaining the principles and methods used by the school to achieve its objectives and giving also some statistical data.

Keywords: biculturalism, educational success, social justice education, social justice high school

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2825 Augmented Tourism: Definitions and Design Principles

Authors: Eric Hawkinson

Abstract:

After designing and implementing several iterations of implementations of augmented reality (AR) in tourism, this paper takes a deep look into design principles and implementation strategies of using AR at destination tourism settings. The study looks to define augmented tourism from past implementations as well as several cases, uses designed and implemented for tourism. The discussion leads to formation of frameworks and best practices for AR as well as virtual reality( VR) to be used in tourism settings. Some main affordances include guest autonomy, customized experiences, visitor data collection and increased electronic word-of-mouth generation for promotion purposes. Some challenges found include the need for high levels of technology infrastructure, low adoption rates or ‘buy-in’ rates, high levels of calibration and customization, and the need for maintenance and support services. Some suggestions are given as to how to leverage the affordances and meet the challenges of implementing AR for tourism.

Keywords: augmented tourism, augmented reality, eTourism, virtual tourism, tourism design

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2824 Research on the Aero-Heating Prediction Based on Hybrid Meshes and Hybrid Schemes

Authors: Qiming Zhang, Youda Ye, Qinxue Jiang

Abstract:

Accurate prediction of external flowfield and aero-heating at the wall of hypersonic vehicle is very crucial for the design of aircrafts. Unstructured/hybrid meshes have more powerful advantages than structured meshes in terms of pre-processing, parallel computing and mesh adaptation, so it is imperative to develop high-resolution numerical methods for the calculation of aerothermal environment on unstructured/hybrid meshes. The inviscid flux scheme is one of the most important factors affecting the accuracy of unstructured/ hybrid mesh heat flux calculation. Here, a new hybrid flux scheme is developed and the approach of interface type selection is proposed: i.e. 1) using the exact Riemann scheme solution to calculate the flux on the faces parallel to the wall; 2) employing Sterger-Warming (S-W) scheme to improve the stability of the numerical scheme in other interfaces. The results of the heat flux fit the one observed experimentally and have little dependence on grids, which show great application prospect in unstructured/ hybrid mesh.

Keywords: aero-heating prediction, computational fluid dynamics, hybrid meshes, hybrid schemes

Procedia PDF Downloads 200