Search results for: measurement standards
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 4367

Search results for: measurement standards

4307 Water, Hygiene, and Sanitation in Senegal’s School Environment: A Study of the Performance of a Reed Bed Filter Installed at Gandiol School for Wastewater Treatment and Reuse

Authors: Abdou Khafor Ndiaye

Abstract:

The article examines clean water and sanitation in Saint-Louis region schools. It finds that 59% have clean water, with disparities between departments, urban/rural areas, and school types. Podor and Dagana lack water due to distance and costs. 70% have sanitation, but rural schools lack it due to low investment. Podor and Dagana suffer the most. Many sanitation facilities need renovation. Wastewater treatment is effective, reducing pollutants and nitrogen, but adjustments are needed for nitrates. Treated water meets Senegalese standards and can be used for irrigation but needs monitoring for strict standards. In conclusion, the wastewater system is good for regions with limited water. Meeting stricter European standards and monitoring for health and environmental standards are needed.

Keywords: water, constructed wetland, sanitation, hygiene

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4306 Development of Automatic Laser Scanning Measurement Instrument

Authors: Chien-Hung Liu, Yu-Fen Chen

Abstract:

This study used triangular laser probe and three-axial direction mobile platform for surface measurement, programmed it and applied it to real-time analytic statistics of different measured data. This structure was used to design a system integration program: using triangular laser probe for scattering or reflection non-contact measurement, transferring the captured signals to the computer through RS-232, and using RS-485 to control the three-axis platform for a wide range of measurement. The data captured by the laser probe are formed into a 3D surface. This study constructed an optical measurement application program in the concept of visual programming language. First, the signals are transmitted to the computer through RS-232/RS-485, and then the signals are stored and recorded in graphic interface timely. This programming concept analyzes various messages, and makes proper presentation graphs and data processing to provide the users with friendly graphic interfaces and data processing state monitoring, and identifies whether the present data are normal in graphic concept. The major functions of the measurement system developed by this study are thickness measurement, SPC, surface smoothness analysis, and analytical calculation of trend line. A result report can be made and printed promptly. This study measured different heights and surfaces successfully, performed on-line data analysis and processing effectively, and developed a man-machine interface for users to operate.

Keywords: laser probe, non-contact measurement, triangulation measurement principle, statistical process control, labVIEW

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4305 Mathematical Modeling of the Working Principle of Gravity Gradient Instrument

Authors: Danni Cong, Meiping Wu, Hua Mu, Xiaofeng He, Junxiang Lian, Juliang Cao, Shaokun Cai, Hao Qin

Abstract:

Gravity field is of great significance in geoscience, national economy and national security, and gravitational gradient measurement has been extensively studied due to its higher accuracy than gravity measurement. Gravity gradient sensor, being one of core devices of the gravity gradient instrument, plays a key role in measuring accuracy. Therefore, this paper starts from analyzing the working principle of the gravity gradient sensor by Newton’s law, and then considers the relative motion between inertial and non-inertial systems to build a relatively adequate mathematical model, laying a foundation for the measurement error calibration, measurement accuracy improvement.

Keywords: gravity gradient, gravity gradient sensor, accelerometer, single-axis rotation modulation

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4304 A Comparison of Bias Among Relaxed Divisor Methods Using 3 Bias Measurements

Authors: Sumachaya Harnsukworapanich, Tetsuo Ichimori

Abstract:

The apportionment method is used by many countries, to calculate the distribution of seats in political bodies. For example, this method is used in the United States (U.S.) to distribute house seats proportionally based on the population of the electoral district. Famous apportionment methods include the divisor methods called the Adams Method, Dean Method, Hill Method, Jefferson Method and Webster Method. Sometimes the results from the implementation of these divisor methods are unfair and include errors. Therefore, it is important to examine the optimization of this method by using a bias measurement to figure out precise and fair results. In this research we investigate the bias of divisor methods in the U.S. Houses of Representatives toward large and small states by applying the Stolarsky Mean Method. We compare the bias of the apportionment method by using two famous bias measurements: The Balinski and Young measurement and the Ernst measurement. Both measurements have a formula for large and small states. The Third measurement however, which was created by the researchers, did not factor in the element of large and small states into the formula. All three measurements are compared and the results show that our measurement produces similar results to the other two famous measurements.

Keywords: apportionment, bias, divisor, fair, measurement

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4303 Research on Measuring Operational Risk in Commercial Banks Based on Internal Control

Authors: Baobao Li

Abstract:

Operational risk covers all operations of commercial banks and has a close relationship with the bank’s internal control. But in the commercial banks' management practice, internal control is always separated from the operational risk measurement. With the increasing of operational risk events in recent years, operational risk is paid more and more attention by regulators and banks’ managements. The paper first discussed the relationship between internal control and operational risk management and used CVaR-POT model to measure operational risk, and then put forward a modified measurement method (to use operational risk assessment results to modify the measurement results of the CVaR-POT model). The paper also analyzed the necessity and rationality of this method. The method takes into consideration the influence of internal control, improves the accuracy and effectiveness of operational risk measurement and save the economic capital for commercial banks, avoiding the drawbacks of using some mainstream models one-sidedly.

Keywords: commercial banks, internal control, operational risk, risk measurement

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4302 A Cross-Cultural Analysis of Ethical Standards in Social and Behavioral Research

Authors: Xiwu Feng

Abstract:

The paper is to analyze research ethics in social and behavioral sciences from a cross-cultural perspective. A multi-phase study investigated implementations of ethical standards and guidelines in higher institutions in China. Institutional policies and procedures on human subject research and perceptions of human subject protection were assessed in the Chinese research universities from different regions. The findings of the study indicate that the implementations of ethical standards and guidelines vary from institution to institution and from region to region. Education and cultural backgrounds of the participants influence their perceptions of the welfare and privacy of human subjects. The results of the study reveal great differences and complexities in ethical standards for the protection of human subjects of research in contrast to the Western world. The Chinese collectivistic values and the cooperative-harmonious democracy play a significant role in perceiving and implementing ethical guidelines. Chinese researchers find themselves a long way to go before seeing implementations of regulations and guidelines on human subject research in social and behavioral sciences.

Keywords: ethical standards, human subjects, research ethics, social and behavioral research

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4301 Towards an Intelligent Ontology Construction Cost Estimation System: Using BIM and New Rules of Measurement Techniques

Authors: F. H. Abanda, B. Kamsu-Foguem, J. H. M. Tah

Abstract:

Construction cost estimation is one of the most important aspects of construction project design. For generations, the process of cost estimating has been manual, time-consuming and error-prone. This has partly led to most cost estimates to be unclear and riddled with inaccuracies that at times lead to over- or under-estimation of construction cost. The development of standard set of measurement rules that are understandable by all those involved in a construction project, have not totally solved the challenges. Emerging Building Information Modelling (BIM) technologies can exploit standard measurement methods to automate cost estimation process and improves accuracies. This requires standard measurement methods to be structured in ontologically and machine readable format; so that BIM software packages can easily read them. Most standard measurement methods are still text-based in textbooks and require manual editing into tables or Spreadsheet during cost estimation. The aim of this study is to explore the development of an ontology based on New Rules of Measurement (NRM) commonly used in the UK for cost estimation. The methodology adopted is Methontology, one of the most widely used ontology engineering methodologies. The challenges in this exploratory study are also reported and recommendations for future studies proposed.

Keywords: BIM, construction projects, cost estimation, NRM, ontology

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4300 Compliance with the Health and Safety Standards/Regulations in the South African Mining Industry: A Literature Review

Authors: Livhuwani Muthelo, Tebogo Maria Mothiba, Rambelani Nancy Malema

Abstract:

Background: Despite occupational legislation/standards being in place in the industry, there are many reported health and safety incidents, including both occupational injuries and illnesses in the South African mining industry. Purpose: This systematic literature review aimed to describe and identify the existing gaps in health and safety compliance within the South African mining industry and propose future research areas. Methodology: A systematic literature review was conducted using the key concepts of health and safety, compliance, standards, and mining. A total of 102 papers issued from 1994 to April 2020 were extracted from an online database search, which included a combination of South African and international government OHS legislation documents, policies, standards, reports from the mineral departments and international labour office, qualitative and quantitative journal articles, dissertations, seminars and conference proceedings. Results: The literature review revealed that, though there are laws, regulations, standards to guide the industry on health and safety issues in South Africa, the main challenge is with the compliance with the existing health and safety systems, wherein systems are not being implemented. Conclusion: Gaps between research, policy, and implementation in occupational health practice in the South African mining industry were also identified.

Keywords: circumstances, non-compliance, health and safety, standards, mining industry

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4299 Evolution of Performance Measurement Methods in Conditions of Uncertainty: The Implementation of Fuzzy Sets in Performance Measurement

Authors: E. A. Tkachenko, E. M. Rogova, V. V. Klimov

Abstract:

One of the basic issues of development management is connected with performance measurement as a prerequisite for identifying the achievement of development objectives. The aim of our research is to develop an improved model of assessing a company’s development results. The model should take into account the cyclical nature of development and the high degree of uncertainty in dealing with numerous management tasks. Our hypotheses may be formulated as follows: Hypothesis 1. The cycle of a company’s development may be studied from the standpoint of a project cycle. To do that, methods and tools of project analysis are to be used. Hypothesis 2. The problem of the uncertainty when justifying managerial decisions within the framework of a company’s development cycle can be solved through the use of the mathematical apparatus of fuzzy logic. The reasoned justification of the validity of the hypotheses made is given in the suggested article. The fuzzy logic toolkit applies to the case of technology shift within an enterprise. It is proven that some restrictions in performance measurement that are incurred to conventional methods could be eliminated by implementation of the fuzzy logic apparatus in performance measurement models.

Keywords: logic, fuzzy sets, performance measurement, project analysis

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4298 Effectiveness of the Resistance to Irradiance Test on Sunglasses Standards

Authors: Mauro Masili, Liliane Ventura

Abstract:

It is still controversial in the literature the ultraviolet (UV) radiation effects on the ocular media, but the World Health Organization has established safe limits on the exposure of eyes to UV radiation based on reports in literature. Sunglasses play an important role in providing safety, and their lenses should provide adequate UV filters. Regarding UV protection for ocular media, the resistance-to-irradiance test for sunglasses under many national standards requires irradiating lenses for 50 uninterrupted hours with a 450 W solar simulator. This artificial aging test may provide a corresponding evaluation of exposure to the sun. Calculating the direct and diffuse solar irradiance at a vertical surface and the corresponding radiant exposure for the entire year, we compare the latter with the 50-hour radiant exposure of a 450 W xenon arc lamp from a solar simulator required by national standards. Our calculations indicate that this stress test is ineffective in its present form. We provide evidence of the need to re-evaluate the parameters of the tests to establish appropriate safe limits against UV radiation. This work is potentially significant for scientists and legislators in the field of sunglasses standards to improve the requirements of sunglasses quality and safety.

Keywords: ISO 12312-1, solar simulator, sunglasses standards, UV protection

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4297 Information Technology Service Management System Measurement Using ISO20000-1 and ISO15504-8

Authors: Imam Asrowardi, Septafiansyah Dwi Putra, Eko Subyantoro

Abstract:

Process assessments can improve IT service management system (IT SMS) processes but the assessment method is not always transparent. This paper outlines a project to develop a solution- mediated process assessment tool to enable transparent and objective SMS process assessment. Using the international standards for SMS and process assessment, the tool is being developed following the International standard approach in collaboration and evaluate by expert judgment from committee members and ITSM practitioners.

Keywords: SMS, tools evaluation, ITIL, ISO service

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4296 Lean Impact Analysis Assessment Models: Development of a Lean Measurement Structural Model

Authors: Catherine Maware, Olufemi Adetunji

Abstract:

The paper is aimed at developing a model to measure the impact of Lean manufacturing deployment on organizational performance. The model will help industry practitioners to assess the impact of implementing Lean constructs on organizational performance. It will also harmonize the measurement models of Lean performance with the house of Lean that seems to have become the industry standard. The sheer number of measurement models for impact assessment of Lean implementation makes it difficult for new adopters to select an appropriate assessment model or deployment methodology. A literature review is conducted to classify the Lean performance model. Pareto analysis is used to select the Lean constructs for the development of the model. The model is further formalized through the use of Structural Equation Modeling (SEM) in defining the underlying latent structure of a Lean system. An impact assessment measurement model developed can be used to measure Lean performance and can be adopted by different industries.

Keywords: impact measurement model, lean bundles, lean manufacturing, organizational performance

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4295 A Monocular Measurement for 3D Objects Based on Distance Area Number and New Minimize Projection Error Optimization Algorithms

Authors: Feixiang Zhao, Shuangcheng Jia, Qian Li

Abstract:

High-precision measurement of the target’s position and size is one of the hotspots in the field of vision inspection. This paper proposes a three-dimensional object positioning and measurement method using a monocular camera and GPS, namely the Distance Area Number-New Minimize Projection Error (DAN-NMPE). Our algorithm contains two parts: DAN and NMPE; specifically, DAN is a picture sequence algorithm, NMPE is a relatively positive optimization algorithm, which greatly improves the measurement accuracy of the target’s position and size. Comprehensive experiments validate the effectiveness of our proposed method on a self-made traffic sign dataset. The results show that with the laser point cloud as the ground truth, the size and position errors of the traffic sign measured by this method are ± 5% and 0.48 ± 0.3m, respectively. In addition, we also compared it with the current mainstream method, which uses a monocular camera to locate and measure traffic signs. DAN-NMPE attains significant improvements compared to existing state-of-the-art methods, which improves the measurement accuracy of size and position by 50% and 15.8%, respectively.

Keywords: monocular camera, GPS, positioning, measurement

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4294 Hydrogen Purity: Developing Low-Level Sulphur Speciation Measurement Capability

Authors: Sam Bartlett, Thomas Bacquart, Arul Murugan, Abigail Morris

Abstract:

Fuel cell electric vehicles provide the potential to decarbonise road transport, create new economic opportunities, diversify national energy supply, and significantly reduce the environmental impacts of road transport. A potential issue, however, is that the catalyst used at the fuel cell cathode is susceptible to degradation by impurities, especially sulphur-containing compounds. A recent European Directive (2014/94/EU) stipulates that, from November 2017, all hydrogen provided to fuel cell vehicles in Europe must comply with the hydrogen purity specifications listed in ISO 14687-2; this includes reactive and toxic chemicals such as ammonia and total sulphur-containing compounds. This requirement poses great analytical challenges due to the instability of some of these compounds in calibration gas standards at relatively low amount fractions and the difficulty associated with undertaking measurements of groups of compounds rather than individual compounds. Without the available reference materials and analytical infrastructure, hydrogen refuelling stations will not be able to demonstrate compliance to the ISO 14687 specifications. The hydrogen purity laboratory at NPL provides world leading, accredited purity measurements to allow hydrogen refuelling stations to evidence compliance to ISO 14687. Utilising state-of-the-art methods that have been developed by NPL’s hydrogen purity laboratory, including a novel method for measuring total sulphur compounds at 4 nmol/mol and a hydrogen impurity enrichment device, we provide the capabilities necessary to achieve these goals. An overview of these capabilities will be given in this paper. As part of the EMPIR Hydrogen co-normative project ‘Metrology for sustainable hydrogen energy applications’, NPL are developing a validated analytical methodology for the measurement of speciated sulphur-containing compounds in hydrogen at low amount fractions pmol/mol to nmol/mol) to allow identification and measurement of individual sulphur-containing impurities in real samples of hydrogen (opposed to a ‘total sulphur’ measurement). This is achieved by producing a suite of stable gravimetrically-prepared primary reference gas standards containing low amount fractions of sulphur-containing compounds (hydrogen sulphide, carbonyl sulphide, carbon disulphide, 2-methyl-2-propanethiol and tetrahydrothiophene have been selected for use in this study) to be used in conjunction with novel dynamic dilution facilities to enable generation of pmol/mol to nmol/mol level gas mixtures (a dynamic method is required as compounds at these levels would be unstable in gas cylinder mixtures). Method development and optimisation are performed using gas chromatographic techniques assisted by cryo-trapping technologies and coupled with sulphur chemiluminescence detection to allow improved qualitative and quantitative analyses of sulphur-containing impurities in hydrogen. The paper will review the state-of-the art gas standard preparation techniques, including the use and testing of dynamic dilution technologies for reactive chemical components in hydrogen. Method development will also be presented highlighting the advances in the measurement of speciated sulphur compounds in hydrogen at low amount fractions.

Keywords: gas chromatography, hydrogen purity, ISO 14687, sulphur chemiluminescence detector

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4293 Cargo Securement Standards and Braking Maneuvers

Authors: Jose A. Romero, Frank Otremba, Alejandro A. Lozano-Guzman

Abstract:

Road safety is affected by many factors, involving the vehicle, the infrastructure, and the environment. Many efforts have been thus made to improve road safety through rational standards for the different systems involved in freight transportation. Cargo shifting and falling have been recognized as critical and contributive effects for road crashes. To avoid such situations, regional and international standards have been implemented, aiming to prevent such types of cargo-related accidents. In particular, there are specific compulsory standard requirements to maintain the cargo on the vehicle without shifting, when the vehicle performs an emergency braking maneuver. In this paper, a simulation is presented to analyze the effect of the vibration of the cargo on the braking distance of the vehicle. Such vibration can lead to a poor cargo restraining, and higher braking efficiency, as a result of the decoupling of the cargo mass from the vehicle mass. Such higher braking efficiency, on the order of 4.4%, further suggests a greater demand for the current braking standards.

Keywords: road safety, cargo securement, shifting cargo, vehicle dynamics, ABS

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4292 Performance Complexity Measurement of Tightening Equipment Based on Kolmogorov Entropy

Authors: Guoliang Fan, Aiping Li, Xuemei Liu, Liyun Xu

Abstract:

The performance of the tightening equipment will decline with the working process in manufacturing system. The main manifestations are the randomness and discretization degree increasing of the tightening performance. To evaluate the degradation tendency of the tightening performance accurately, a complexity measurement approach based on Kolmogorov entropy is presented. At first, the states of performance index are divided for calibrating the discrete degree. Then the complexity measurement model based on Kolmogorov entropy is built. The model describes the performance degradation tendency of tightening equipment quantitatively. At last, a study case is applied for verifying the efficiency and validity of the approach. The research achievement shows that the presented complexity measurement can effectively evaluate the degradation tendency of the tightening equipment. It can provide theoretical basis for preventive maintenance and life prediction of equipment.

Keywords: complexity measurement, Kolmogorov entropy, manufacturing system, performance evaluation, tightening equipment

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4291 A Method for Measurement and Evaluation of Drape of Textiles

Authors: L. Fridrichova, R. Knížek, V. Bajzík

Abstract:

Drape is one of the important visual characteristics of the fabric. This paper is introducing an innovative method of measurement and evaluation of the drape shape of the fabric. The measuring principle is based on the possibility of multiple vertical strain of the fabric. This method more accurately simulates the real behavior of the fabric in the process of draping. The method is fully automated, so the sample can be measured by using any number of cycles in any time horizon. Using the present method of measurement, we are able to describe the viscoelastic behavior of the fabric.

Keywords: drape, drape shape, automated drapemeter, fabric

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4290 Investigation of Information Security Incident Management Based on International Standard ISO/IEC 27002 in Educational Hospitals in 2014

Authors: Nahid Tavakoli, Asghar Ehteshami, Akbar Hassanzadeh, Fatemeh Amini

Abstract:

Introduction: The Information security incident management guidelines was been developed to help hospitals to meet their information security event and incident management requirements. The purpose of this Study was to investigate on Information Security Incident Management in Isfahan’s educational hospitals in accordance to ISO/IEC 27002 standards. Methods: This was a cross-sectional study to investigate on Information Security Incident Management of educational hospitals in 2014. Based on ISO/IEC 27002 standards, two checklists were applied to check the compliance with standards on Reporting Information Security Events and Weakness and Management of Information Security Incidents and Improvements. One inspector was trained to carry out the assessments in the hospitals. The data was analyzed by SPSS. Findings: In general the score of compliance Information Security Incident Management requirements in two steps; Reporting Information Security Events and Weakness and Management of Information Security Incidents and Improvements was %60. There was the significant difference in various compliance levels among the hospitals (p-valueKeywords: information security incident management, information security management, standards, hospitals

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4289 Bioethical Standards as a Tool for the Improvement of Human Relations Toward Health, Animals, and Plants: The Example of Three Croatian Mediterranean Local Communities

Authors: Toni Buterin, Robert Doričić

Abstract:

Mainstream bioethics, narrowed down mainly to human medicine and research, can hardly be expected to efficiently face modern challenges related to environmental issues. Departing from the interpretation of "European Bioethics" as a discipline considering ethical duties not only toward fellow humans, but to all living beings, this paper presents the results of a study conducted in three communities in Croatian Northern Adriatic region, selected for their recent experience of ecological threats (Labin – thermo-electric power plant; Bakar – cokery), or representing a highly-valuable and vulnerable natural insular pocket (Mali Lošinj – health tourism, dolphin wildlife refuge, fragrant gardens programme, etc.). After targeted workshops and interviews had been organised in those communities, the results of the obtained insights were combined with experts' opinion and a list of around hundred “bioethical standards” was formed. "Bioethical standards" represent a set of principles and measures of the correct attitude of people towards their own health, animals, plants, and the eco-system as a whole. "Bioethical standards" charter might improve the level of local community environmental consciousness, and provide direct guidance for its sustainable development (including its tourism-advertising ace card). The present paper discusses the standards' potential benefits and some implementational risks.

Keywords: bioethical standards, croatia, European bioethics, local communities

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4288 Measurement and Evaluation Patterns Practiced by Physical Education Teachers in North Badia in Jordan

Authors: Aman Kasawneh, Wasfi Khazalah, Abedalbasit Abedalhafiz

Abstract:

This study aimed to identify the patterns of measurement and evaluation practiced by physical education in the schools of North Badia in Jordan, as well as identifying the statistical differences according to gender, educational qualification, and the experience. The sample consisted of 118 physical education teachers 58 males and 60 females chosen randomly from the schools of North Badia in Jordan. The completed a questionnaire developed by the researchers after verifying its validity and reliability. The results indicated a clear weakness in the practice of measurement and evaluation patterns by physical education teachers. Also no significant differences were found between male and female teachers, however, significant differences were found between bachelor degree holders and their counter parts and between teachers with less than eight years of experience. The researchers recommended the necessity of preparing the P.E teachers regarding the patterns of measurement and evaluation within the sport field as one of the essentials for improving and developing physical education at schools.

Keywords: evaluation, measurement, evaluation, physical education teacher, Jordanian

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4287 Positioning Food Safety in Halal Assurance

Authors: Marin Neio Demirci, Jan Mei Soon, Carol A. Wallace

Abstract:

Muslims follow the religion of Islam and the food they eat should be Halal, meaning lawful or permissible. Muslims are allowed to eat halal and wholesome food that has been provided for them. However, some of the main prohibitions are swine flesh, blood, carrion, animals not slaughtered according to Islamic laws and alcoholic drinks. At present Halal assurance is in a complicated state, with various Halal standards differing from each other without gaining mutual acceptance. The world is starting to understand the need for an influential globally accepted standard that would open doors to global markets and gain consumer confidence. This paper discusses issues mainly related to food safety in Halal assurance. The aim was to discover and describe the approach to food safety requirements in Halal food provision and how this is incorporated in the Halal assurance systems. The position of food safety regulation within Halal requirements or Halal standards’ requirements for food safety is still unclear. This review also considers whether current Halal standards include criteria in common with internationally accepted food hygiene standards and emphasizes the potential of using the HACCP system for Halal assurance.

Keywords: certification, GHP, HACCP, Halal standard

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4286 Some Issues of Measurement of Impairment of Non-Financial Assets in the Public Sector

Authors: Mariam Vardiashvili

Abstract:

The economic value of the asset impairment process is quite large. Impairment reflects the reduction of future economic benefits or service potentials itemized in the asset. The assets owned by public sector entities bring economic benefits or are used for delivery of the free-of-charge services. Consequently, they are classified as cash-generating and non-cash-generating assets. IPSAS 21 - Impairment of non-cash-generating assets, and IPSAS 26 - Impairment of cash-generating assets, have been designed considering this specificity.  When measuring impairment of assets, it is important to select the relevant methods. For measurement of the impaired Non-Cash-Generating Assets, IPSAS 21 recommends three methods: Depreciated Replacement Cost Approach, Restoration Cost Approach, and  Service Units Approach. Impairment of Value in Use of Cash-Generating Assets (according to IPSAS 26) is measured by discounted value of the money sources to be received in future. Value in use of the cash-generating asserts (as per IPSAS 26) is measured by the discounted value of the money sources to be received in the future. The article provides classification of the assets in the public sector  as non-cash-generating assets and cash-generating assets and, deals also with the factors which should be considered when evaluating  impairment of assets. An essence of impairment of the non-financial assets and the methods of measurement thereof evaluation are formulated according to IPSAS 21 and IPSAS 26. The main emphasis is put on different methods of measurement of the value in use of the impaired Cash-Generating Assets and Non-Cash-Generation Assets and the methods of their selection. The traditional and the expected cash flow approaches for calculation of the discounted value are reviewed. The article also discusses the issues of recognition of impairment loss and its reflection in the financial reporting. The article concludes that despite a functional purpose of the impaired asset, whichever method is used for measuring the asset, presentation of realistic information regarding the value of the assets should be ensured in the financial reporting. In the theoretical development of the issue, the methods of scientific abstraction, analysis and synthesis were used. The research was carried out with a systemic approach. The research process uses international standards of accounting, theoretical researches and publications of Georgian and foreign scientists.

Keywords: cash-generating assets, non-cash-generating assets, recoverable (usable restorative) value, value of use

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4285 Analyzing the Impact of DCF and PCF on WLAN Network Standards 802.11a, 802.11b, and 802.11g

Authors: Amandeep Singh Dhaliwal

Abstract:

Networking solutions, particularly wireless local area networks have revolutionized the technological advancement. Wireless Local Area Networks (WLANs) have gained a lot of popularity as they provide location-independent network access between computing devices. There are a number of access methods used in Wireless Networks among which DCF and PCF are the fundamental access methods. This paper emphasizes on the impact of DCF and PCF access mechanisms on the performance of the IEEE 802.11a, 802.11b and 802.11g standards. On the basis of various parameters viz. throughput, delay, load etc performance is evaluated between these three standards using above mentioned access mechanisms. Analysis revealed a superior throughput performance with low delays for 802.11g standard as compared to 802.11 a/b standard using both DCF and PCF access methods.

Keywords: DCF, IEEE, PCF, WLAN

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4284 Accounting and Auditing Standards Influence on Income Smoothing Perspective in Islamic Financial Institutions

Authors: Fatma Ezzahra Kateb, Neila Boulila Taktak, Mohamed Kabir Hassan

Abstract:

We examine the impact of Islamic accounting and auditing standards issued by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) on the income smoothing perspective of Islamic financial institutions located in the Middle East and North Africa region between 2013 and 2018. Based on General Least square regression for panel data, we find a significant and positive relationship between intentional income smoothing and earning persistence and cash flow predictability in all models. However, we discovered that AAOIFI accounting standards (FAS) had a negative and significant effect on intentional income smoothing and earning persistence. As a result, the income smoothing efficiency is lower for IFIs that use FASs than IFIs that use IFRSs. Our findings emphasize the need for specific standards to enhance the relevance of financial reports disclosed by Islamic financial institutions.

Keywords: AAOIFI, financial reporting quality, income smoothing perspective, MENA countries

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4283 Fuzzy Gauge Capability (Cg and Cgk) through Buckley Approach

Authors: Seyed Habib A. Rahmati, Mohsen Sadegh Amalnick

Abstract:

Different terms of the statistical process control (SPC) has sketch in the fuzzy environment. However, measurement system analysis (MSA), as a main branch of the SPC, is rarely investigated in fuzzy area. This procedure assesses the suitability of the data to be used in later stages or decisions of the SPC. Therefore, this research focuses on some important measures of MSA and through a new method introduces the measures in fuzzy environment. In this method, which works based on Buckley approach, imprecision and vagueness nature of the real world measurement are considered simultaneously. To do so, fuzzy version of the gauge capability (Cg and Cgk) are introduced. The method is also explained through example clearly.

Keywords: measurement, SPC, MSA, gauge capability (Cg and Cgk)

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4282 On Board Measurement of Real Exhaust Emission of Light-Duty Vehicles in Algeria

Authors: R. Kerbachi, S. Chikhi, M. Boughedaoui

Abstract:

The study presents an analysis of the Algerian vehicle fleet and resultant emissions. The emission measurement of air pollutants emitted by road transportation (CO, THC, NOX and CO2) was conducted on 17 light duty vehicles in real traffic. This sample is representative of the Algerian light vehicles in terms of fuel quality (gasoline, diesel and liquefied petroleum gas) and the technology quality (injection system and emission control). The experimental measurement methodology of unit emission of vehicles in real traffic situation is based on the use of the mini-Constant Volume Sampler for gas sampling and a set of gas analyzers for CO2, CO, NOx and THC, with an instrumentation to measure kinematics, gas temperature and pressure. The apparatus is also equipped with data logging instrument and data transfer. The results were compared with the database of the European light vehicles (Artemis). It was shown that the technological injection liquefied petroleum gas (LPG) has significant impact on air pollutants emission. Therefore, with the exception of nitrogen oxide compounds, uncatalyzed LPG vehicles are more effective in reducing emissions unit of air pollutants compared to uncatalyzed gasoline vehicles. LPG performance seems to be lower under real driving conditions than expected on chassis dynamometer. On the other hand, the results show that uncatalyzed gasoline vehicles emit high levels of carbon monoxide, and nitrogen oxides. Overall, and in the absence of standards in Algeria, unit emissions are much higher than Euro 3. The enforcement of pollutant emission standard in developing countries is an important step towards introducing cleaner technology and reducing vehicular emissions.

Keywords: on-board measurements of unit emissions of CO, HC, NOx and CO2, light vehicles, mini-CVS, LPG-fuel, artemis, Algeria

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4281 Quality Standards for Emergency Response: A Methodological Framework

Authors: Jennifer E. Lynette

Abstract:

This study describes the development process of a methodological framework for quality standards used to measure the efficiency and quality of response efforts of trained personnel at emergency events. This paper describes the techniques used to develop the initial framework and its potential application to professions under the broader field of emergency management. The example described in detail in this paper applies the framework specifically to fire response activities by firefighters. Within the quality standards framework, the fire response process is chronologically mapped. Individual variables within the sequence of events are identified. Through in-person data collection, questionnaires, interviews, and the expansion of the incident reporting system, this study identifies and categorizes previously unrecorded variables involved in the response phase of a fire. Following a data analysis of each variable using a quantitative or qualitative assessment, the variables are ranked pertaining to the magnitude of their impact to the event outcome. Among others, key indicators of quality performance in the analysis involve decision communication, resource utilization, response techniques, and response time. Through the application of this framework and subsequent utilization of quality standards indicators, there is potential to increase efficiency in the response phase of an emergency event; thereby saving additional lives, property, and resources.

Keywords: emergency management, fire, quality standards, response

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4280 Use of Focus Group Interviews to Design a Health Impact Measurement Tool: A Volunteering Case Study

Authors: Valentine Seymour

Abstract:

Environmental volunteering organisations use questionnaires to explore the relationship between environmental volunteers and their health. To the author’s best knowledge, no one has explored volunteers’ health perception, which could be considered when designing a health impact measurement tool used to increase effective communication. This paper examines environmental volunteers' perceptions of health, knowledge which can be used to design a health impact measurement tool. This study uses focus group interviews, content analysis, and a general inductive approach to explore the health perceptions of volunteers who engage in environmental volunteering activities from the perspective of UK charity The Conservation Volunteers. Findings showed that volunteer groups presented were relatively similar in how they defined the term health, with their overall conceptual model closely resembling that of the World Health Organization 1948 definition. This suggests that future health impact measurement tools in the environmental volunteering sector could base their design around the World Health Organization’s definition.

Keywords: health perception, impact measurement, mental models, tool development

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4279 Estimation of Uncertainty of Thermal Conductivity Measurement with Single Laboratory Validation Approach

Authors: Saowaluck Ukrisdawithid

Abstract:

The thermal conductivity of thermal insulation materials are measured by Heat Flow Meter (HFM) apparatus. The components of uncertainty are complex and difficult on routine measurement by modelling approach. In this study, uncertainty of thermal conductivity measurement was estimated by single laboratory validation approach. The within-laboratory reproducibility was 1.1%. The standard uncertainty of method and laboratory bias by using SRM1453 expanded polystyrene board was dominant at 1.4%. However, it was assessed that there was no significant bias. For sample measurement, the sources of uncertainty were repeatability, density of sample and thermal conductivity resolution of HFM. From this approach to sample measurements, the combined uncertainty was calculated. In summary, the thermal conductivity of sample, polystyrene foam, was reported as 0.03367 W/m·K ± 3.5% (k = 2) at mean temperature 23.5 °C. The single laboratory validation approach is simple key of routine testing laboratory for estimation uncertainty of thermal conductivity measurement by using HFM, according to ISO/IEC 17025-2017 requirements. These are meaningful for laboratory competent improvement, quality control on products, and conformity assessment.

Keywords: single laboratory validation approach, within-laboratory reproducibility, method and laboratory bias, certified reference material

Procedia PDF Downloads 105
4278 Measurement of Viscosity and Moisture of Oil in Supradistribution Transformers Using Ultrasonic Waves

Authors: Ehsan Kadkhodaie, Shahin Parvar, Soroush Senemar, Mostafa Shriat, Abdolrasoul Malekpour

Abstract:

The role of oil in supra distribution transformers is so critical and, several standards in determining the quality of oil have been offered. So far, moisture, viscosity and insulation protection of the oil have been measured based on mechanical and chemical methods and systems such as kart fisher, falling ball and TDM 4000 that most of these techniques are destructive and have many problems such as pollution. In this study, due to the properties of oil and also physical behavior of ultrasound wave new method was designed to in the determination of oil indicators including viscosity and moisture. The results show the oil viscosity can be found from the relationship μ = 42.086/√EE and moisture from (PLUS+) = −15.65 (PPM) + 26040 relationship.

Keywords: oil, viscosity, moisture, ultrasonic waves

Procedia PDF Downloads 545