Search results for: rectangular bodies
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 1258

Search results for: rectangular bodies

1018 FEM Analysis of an Occluded Ear Simulator with Narrow Slit Pathway

Authors: Manabu Sasajima, Takao Yamaguchi, Yoshio Koike, Mitsuharu Watanabe

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This paper discusses the propagation of sound waves in air, specifically in narrow rectangular pathways of an occluded-ear simulator for acoustic measurements. In narrow pathways, both the speed of sound and the phase of the sound waves are affected by the damping of the air viscosity. Herein, we propose a new finite-element method (FEM) that considers the effects of the air viscosity. The method was developed as an extension of existing FEMs for porous, sound-absorbing materials. The results of a numerical calculation for a three-dimensional ear-simulator model using the proposed FEM were validated by comparing with theoretical lumped-parameter modeling analysis and standard values.

Keywords: ear simulator, FEM, simulation, viscosity

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1017 Remote Sensing and GIS-Based Environmental Monitoring by Extracting Land Surface Temperature of Abbottabad, Pakistan

Authors: Malik Abid Hussain Khokhar, Muhammad Adnan Tahir, Hisham Bin Hafeez Awan

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Continuous environmental determinism and climatic change in the entire globe due to increasing land surface temperature (LST) has become a vital phenomenon nowadays. LST is accelerating because of increasing greenhouse gases in the environment which results of melting down ice caps, ice sheets and glaciers. It has not only worse effects on vegetation and water bodies of the region but has also severe impacts on monsoon areas in the form of capricious rainfall and monsoon failure extensive precipitation. Environment can be monitored with the help of various geographic information systems (GIS) based algorithms i.e. SC (Single), DA (Dual Angle), Mao, Sobrino and SW (Split Window). Estimation of LST is very much possible from digital image processing of satellite imagery. This paper will encompass extraction of LST of Abbottabad using SW technique of GIS and Remote Sensing over last ten years by means of Landsat 7 ETM+ (Environmental Thematic Mapper) and Landsat 8 vide their Thermal Infrared (TIR Sensor) and Optical Land Imager (OLI sensor less Landsat 7 ETM+) having 100 m TIR resolution and 30 m Spectral Resolutions. These sensors have two TIR bands each; their emissivity and spectral radiance will be used as input statistics in SW algorithm for LST extraction. Emissivity will be derived from Normalized Difference Vegetation Index (NDVI) threshold methods using 2-5 bands of OLI with the help of e-cognition software, and spectral radiance will be extracted TIR Bands (Band 10-11 and Band 6 of Landsat 7 ETM+). Accuracy of results will be evaluated by weather data as well. The successive research will have a significant role for all tires of governing bodies related to climate change departments.

Keywords: environment, Landsat 8, SW Algorithm, TIR

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1016 Numerical Assessment of Fire Characteristics with Bodies Engulfed in Hydrocarbon Pool Fire

Authors: Siva Kumar Bathina, Sudheer Siddapureddy

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Fires accident becomes even worse when the hazardous equipment like reactors or radioactive waste packages are engulfed in fire. In this work, large-eddy numerical fire simulations are performed using fire dynamic simulator to predict the thermal behavior of such bodies engulfed in hydrocarbon pool fires. A radiatively dominated 0.3 m circular burner with n-heptane as the fuel is considered in this work. The fire numerical simulation results without anybody inside the fire are validated with the reported experimental data. The comparison is in good agreement for different flame properties like predicted mass burning rate, flame height, time-averaged center-line temperature, time-averaged center-line velocity, puffing frequency, the irradiance at the surroundings, and the radiative heat feedback to the pool surface. Cask of different sizes is simulated with SS304L material. The results are independent of the material of the cask simulated as the adiabatic surface temperature concept is employed in this study. It is observed that the mass burning rate increases with the blockage ratio (3% ≤ B ≤ 32%). However, the change in this increment is reduced at higher blockage ratios (B > 14%). This is because the radiative heat feedback to the fuel surface is not only from the flame but also from the cask volume. As B increases, the volume of the cask increases and thereby increases the radiative contribution to the fuel surface. The radiative heat feedback in the case of the cask engulfed in the fire is increased by 2.5% to 31% compared to the fire without cask.

Keywords: adiabatic surface temperature, fire accidents, fire dynamic simulator, radiative heat feedback

Procedia PDF Downloads 105
1015 CFD Modeling of Pollutant Dispersion in a Free Surface Flow

Authors: Sonia Ben Hamza, Sabra Habli, Nejla Mahjoub Said, Hervé Bournot, Georges Le Palec

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In this work, we determine the turbulent dynamic structure of pollutant dispersion in two-phase free surface flow. The numerical simulation was performed using ANSYS Fluent. The flow study is three-dimensional, unsteady and isothermal. The study area has been endowed with a rectangular obstacle to analyze its influence on the hydrodynamic variables and progression of the pollutant. The numerical results show that the hydrodynamic model provides prediction of the dispersion of a pollutant in an open channel flow and reproduces the recirculation and trapping the pollutant downstream near the obstacle.

Keywords: CFD, free surface, polluant dispersion, turbulent flows

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1014 Enhancement Effect of Electromagnetic Field on Separation of Edible Oil from Oil-Water Emulsion

Authors: Olfat A. Fadali, Mohamed S. Mahmoud, Omnia H. Abdelraheem, Shimaa G. Mohammed

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The effect of electromagnetic field (EMF) on the removal of edible oil from oil-in-water emulsion by means of electrocoagulation was investigated in rectangular batch electrochemical cell with DC current. Iron (Fe) plate anodes and stainless steel cathodes were employed as electrodes. The effect of different magnetic field intensities (1.9, 3.9 and 5.2 tesla), three different positions of EMF (below, perpendicular and parallel to the electrocoagulation cell), as well as operating time; had been investigated. The application of electromagnetic field (5.2 tesla) raises percentage of oil removal from 72.4% for traditional electrocoagulation to 90.8% after 20 min.

Keywords: electrocoagulation, electromagnetic field, Oil-water emulsion, edible oil

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1013 Case Study of the Impact of Sport Tourism Event on Local Residents in Cameroon: The African Cup of Nations

Authors: Zita Fomukong Andam

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The decision on where to host sport events does not depend on the national politicians or specific international sport event bodies but also involves the residents of the hosting country. Sport tourism is one of the fast growing industries in the world. Cameroonians consider sport as a point of unity and growth within the country. It has a huge variety of sporting activities like swimming, canoe racing, tug of war and most especially soccer well known as football. The football national team made an impact in 1990 at the FIFA world cup. They also won the African Nations Cup five times. Being the winner of the 2017 African Cup of Nations, they are to host the 2019 African cup of Nations. The purpose of this research is to analyse the impacts of sport tourism event in Cameroon and specifically examine how this event influences the residents. A deep research discourse conducted with randomly selected 300 inbound residents and 200 Cameroonian residents living abroad. Survey questionnaires, interviews and direct observations were carried out as a method of collecting data. The results showed that sport events brings a lot of prestige and honor to the country; generate revenues to the country’s economy and particularly to the local businesses. On the other hand, the results showed that the local residents lose their intimacy, privacy, and their daily life routine is affected. In addition to this, they face negative social inequalities and environmental impacts. Understanding these results the national government and international bodies might be able to contribute to future studies and propose efficient measures to maximize the positive benefits and minimize the negative benefits.

Keywords: sport Tourism, economic impact, resident altitude, african Cup of nations

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1012 Compressive and Torsional Strength of Self-Compacting Concrete

Authors: Moosa Mazloom, Morteza Mehrvand

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The goal of this study was to investigate the effects of silica fume and super plasticizer dosages on compressive and torsional properties of SCC. This work concentrated on concrete mixes having water/binder ratios of 0.45 and 0.35, which contained constant total binder contents of 400 kg/m3 and 500 kg/m3, respectively. The percentages of silica fume that replaced cement were 0 % and 10 %. The super plasticizer dosages utilized in the mixtures were 0.4%, 0.8%, 1.2 % and 1.6 % of the weight of cement. Prism dimensions used in this test were 10 × 10 × 40 cm3. The results of this research indicated that torsional strength of SCC prisms can be calculated using the equations presented in Canadian and American concrete building codes.

Keywords: self-compacting concrete, rectangular prism, torsional strength

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1011 OpenFOAM Based Simulation of High Reynolds Number Separated Flows Using Bridging Method of Turbulence

Authors: Sagar Saroha, Sawan S. Sinha, Sunil Lakshmipathy

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Reynolds averaged Navier-Stokes (RANS) model is the popular computational tool for prediction of turbulent flows. Being computationally less expensive as compared to direct numerical simulation (DNS), RANS has received wide acceptance in industry and research community as well. However, for high Reynolds number flows, the traditional RANS approach based on the Boussinesq hypothesis is incapacitated to capture all the essential flow characteristics, and thus, its performance is restricted in high Reynolds number flows of practical interest. RANS performance turns out to be inadequate in regimes like flow over curved surfaces, flows with rapid changes in the mean strain rate, duct flows involving secondary streamlines and three-dimensional separated flows. In the recent decade, partially averaged Navier-Stokes (PANS) methodology has gained acceptability among seamless bridging methods of turbulence- placed between DNS and RANS. PANS methodology, being a scale resolving bridging method, is inherently more suitable than RANS for simulating turbulent flows. The superior ability of PANS method has been demonstrated for some cases like swirling flows, high-speed mixing environment, and high Reynolds number turbulent flows. In our work, we intend to evaluate PANS in case of separated turbulent flows past bluff bodies -which is of broad aerodynamic research and industrial application. PANS equations, being derived from base RANS, continue to inherit the inadequacies from the parent RANS model based on linear eddy-viscosity model (LEVM) closure. To enhance PANS’ capabilities for simulating separated flows, the shortcomings of the LEVM closure need to be addressed. Inabilities of the LEVMs have inspired the development of non-linear eddy viscosity models (NLEVM). To explore the potential improvement in PANS performance, in our study we evaluate the PANS behavior in conjugation with NLEVM. Our work can be categorized into three significant steps: (i) Extraction of PANS version of NLEVM from RANS model, (ii) testing the model in the homogeneous turbulence environment and (iii) application and evaluation of the model in the canonical case of separated non-homogeneous flow field (flow past prismatic bodies and bodies of revolution at high Reynolds number). PANS version of NLEVM shall be derived and implemented in OpenFOAM -an open source solver. Homogeneous flows evaluation will comprise the study of the influence of the PANS’ filter-width control parameter on the turbulent stresses; the homogeneous analysis performed over typical velocity fields and asymptotic analysis of Reynolds stress tensor. Non-homogeneous flow case will include the study of mean integrated quantities and various instantaneous flow field features including wake structures. Performance of PANS + NLEVM shall be compared against the LEVM based PANS and LEVM based RANS. This assessment will contribute to significant improvement of the predictive ability of the computational fluid dynamics (CFD) tools in massively separated turbulent flows past bluff bodies.

Keywords: bridging methods of turbulence, high Re-CFD, non-linear PANS, separated turbulent flows

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1010 Dual Band Shared Aperture Antenna for 5G Communications

Authors: Zunnurain Ahmad

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This work presents design of a dual band antenna for the 5G communications in the millimeter wave band. As opposed to conventional patch antennas which are limited to single narrow band operation a shared aperture concept is utilized for this antenna. The patch aperture is coupled through two rectangular slots etched on a thin printed circuit board (100μm). The patch is elevated in air thus avoiding excitation of surface waves and minimizing dielectric losses at millimeter wave frequencies. With this approach the radiator can cover lower band of 28 GHz and upper band of 37/ 39 GHz dedicated for the fifth generation communications. The simulated radiation efficiency of the antenna stays above 90%.

Keywords: antenna, millimeter wave, 5G, 3D

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1009 Structural and Leaching Properties of Irradiated Lead Commercial Glass by Using XRD, Ultrasonic, UV-VIS and AAS Technique

Authors: N. H. Alias, S. A. Aziz, Y. Abdullah, H. M. Kamari, S. Sani, M. P. Ismail, N. U. Saidin, N. A. A. Salim, N. E. E. Abdullah

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Gamma (γ) irradiation study has been investigated on the 6 rectangular shape of the standard X-Ray lead glass with 5/16” thick, providing 2.00 mm lead shielding value; at selected Sievert doses (C1; 0, C2; 0.07, C3; 0.035, C4; 0.07, C5; 0.105 and C6; 0.14) by using (XRD) X-ray Diffraction techniques, ultrasonic and (UV-VIS) Ultraviolet-Visible Spectroscopy. Concentration of lead in 0.5 N acid nitric (HNO3) environments is then studied by means of Atomic Absorption Spectroscopy (AAS) as to observe the glass corrosion behavior after irradiation at room temperature. This type of commercial glass is commonly used as radiation shielding glass in medical application.

Keywords: gamma irradiation, lead glass, leaching, structural

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1008 Contribution to Experiments of a Free Surface Supercritical Flow over an Uneven Bottom

Authors: M. Bougamouza, M. Bouhadef, T. Zitoun

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The aim of this study is to examine, through experimentation in the laboratory, the supercritical flow in the presence of an obstacle in a rectangular channel. The supercritical regime in the whole hydraulic channel is achieved by adding a convergent. We will observe the influence of the obstacle shape and dimension on the characteristics of the supercritical flow, mainly the free-surface elevation and the velocity profile. The velocity measurements have been conducted with the one dimension laser anemometry technique.

Keywords: experiments, free-surface flow, hydraulic channel, uneven bottom, laser anemometry, supercritical regime

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1007 Approach on Conceptual Design and Dimensional Synthesis of the Linear Delta Robot for Additive Manufacturing

Authors: Efrain Rodriguez, Cristhian Riano, Alberto Alvares

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In recent years, robots manipulators with parallel architectures are used in additive manufacturing processes – 3D printing. These robots have advantages such as speed and lightness that make them suitable to help with the efficiency and productivity of these processes. Consequently, the interest for the development of parallel robots for additive manufacturing applications has increased. This article deals with the conceptual design and dimensional synthesis of the linear delta robot for additive manufacturing. Firstly, a methodology based on structured processes for the development of products through the phases of informational design, conceptual design and detailed design is adopted: a) In the informational design phase the Mudge diagram and the QFD matrix are used to aid a set of technical requirements, to define the form, functions and features of the robot. b) In the conceptual design phase, the functional modeling of the system through of an IDEF0 diagram is performed, and the solution principles for the requirements are formulated using a morphological matrix. This phase includes the description of the mechanical, electro-electronic and computational subsystems that constitute the general architecture of the robot. c) In the detailed design phase, a digital model of the robot is drawn on CAD software. A list of commercial and manufactured parts is detailed. Tolerances and adjustments are defined for some parts of the robot structure. The necessary manufacturing processes and tools are also listed, including: milling, turning and 3D printing. Secondly, a dimensional synthesis method applied on design of the linear delta robot is presented. One of the most important key factors in the design of a parallel robot is the useful workspace, which strongly depends on the joint space, the dimensions of the mechanism bodies and the possible interferences between these bodies. The objective function is based on the verification of the kinematic model for a prescribed cylindrical workspace, considering geometric constraints that possibly lead to singularities of the mechanism. The aim is to determine the minimum dimensional parameters of the mechanism bodies for the proposed workspace. A method based on genetic algorithms was used to solve this problem. The method uses a cloud of points with the cylindrical shape of the workspace and checks the kinematic model for each of the points within the cloud. The evolution of the population (point cloud) provides the optimal parameters for the design of the delta robot. The development process of the linear delta robot with optimal dimensions for additive manufacture is presented. The dimensional synthesis enabled to design the mechanism of the delta robot in function of the prescribed workspace. Finally, the implementation of the robotic platform developed based on a linear delta robot in an additive manufacturing application using the Fused Deposition Modeling (FDM) technique is presented.

Keywords: additive manufacturing, delta parallel robot, dimensional synthesis, genetic algorithms

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1006 The Mental Health Policy in the State of EspíRito Santo, Brazil: Judicialization

Authors: Fabiola Xavier Leal, Lara Campanharo, Sueli Aparecida Rodrigues Lucas

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The phenomenon of judicialization in health policy brings with it a great deal of problematization, but in general, it means that some issues that were previously solved by traditional political bodies are being decided by the Judiciary bodies. It is, therefore, a controversial topic that has generated many reflections both in the academic and political fields, considering that not only a dispute of public funds is at stake, but also the debate on access to social rights provided for in the Brazilian Federal Constitution of 1988 and in the various public policies, such as healthcare. With regard to the phenomenon in the Mental Health Policy focusing on people who use drugs, the disputes that permeate this scenario are evident: moral, cultural, sanitary, economic, psychological aspects. There are also the individual and collective dimensions of suffering. And in this process, we all question: What is the role of the Brazilian State in this matter? In this context, another question that needs to be answered is the amount spent on this procedure in the state of Espírito Santo (ES), Brazil (in the last 04 years, around R$121,978,591.44 were paid only for compulsory hospitalization of individuals) in the field in question, which is the financing of the services of the Psychosocial Care Network (RAPS). Therefore, this article aims to problematize the phenomenon of judicialization in Mental Health Policy through the compulsory hospitalization of people who use drugs in Espírito Santo (ES). We proposed a study that sought to understand how this has been occurring and making an impact on the provision of RAPS services in the Espírito Santo scenario. Therefore, the general objective of this study is to analyze the expenses with compulsory hospitalizations for drug use carried out by the State Health Department (SESA) between 2014 and 2019, in which we will seek to identify its destination and the impact of these actions on public health policy. For the purposes of this article, we will present the preliminary data of this study, such as the amount spent by the state and the receiving institutions. For data collection, the following data sources were used: documents available publicly on the Transparency Portal (payments made per year, institutions that received, subjects hospitalized, period and the amount of the daily rates paid); as well as the processes generated by SESA through its own system - ONBASE. For qualitative analysis, content analysis was used; and for quantitative analysis, descriptive statistics was used. Thus, we seek to problematize the issue of judicialization for compulsory hospitalizations, considering the current situation in which this resource has been widely requested to legitimize the war on drugs. This scenario highlights the moral-legal discourse, pointing out strategies through the control of bodies and through faith as an alternative.

Keywords: compulsory hospitalization, drugs, judicialization, mental health

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1005 Compact Ultra-Wideband Printed Monopole Antenna with Inverted L-Shaped Slots for Data Communication and RF Energy Harvesting

Authors: Mohamed Adel Sennouni, Jamal Zbitou, Benaissa Abboud, Abdelwahed Tribak, Hamid Bennis, Mohamed Latrach

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A compact UWB planar antenna fed with a microstrip-line is proposed. The new design is composed of a rectangular patch with symmetric L-shaped slots and fed by 50 Ω microstrip transmission line and a reduced ground-plane which have a periodic slots with an overall size of 47 mm x 20 mm. It is intended to be used in wireless applications that cover the ultra-wideband (UWB) frequency band. A wider impedance bandwidth of around 116.5% (1.875

Keywords: UWB planar antenna, L-shaped slots, wireless applications, impedance band-width, radiation pattern, CST

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1004 The Effect of Adhesion on the Frictional Hysteresis Loops at a Rough Interface

Authors: M. Bazrafshan, M. B. de Rooij, D. J. Schipper

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Frictional hysteresis is the phenomenon in which mechanical contacts are subject to small (compared to contact area) oscillating tangential displacements. In the presence of adhesion at the interface, the contact repulsive force increases leading to a higher static friction force and pre-sliding displacement. This paper proposes a boundary element model (BEM) for the adhesive frictional hysteresis contact at the interface of two contacting bodies of arbitrary geometries. In this model, adhesion is represented by means of a Dugdale approximation of the total work of adhesion at local areas with a very small gap between the two bodies. The frictional contact is divided into sticking and slipping regions in order to take into account the transition from stick to slip (pre-sliding regime). In the pre-sliding regime, the stick and slip regions are defined based on the local values of shear stress and normal pressure. In the studied cases, a fixed normal force is applied to the interface and the friction force varies in such a way to start gross sliding in one direction reciprocally. For the first case, the problem is solved at the smooth interface between a ball and a flat for different values of work of adhesion. It is shown that as the work of adhesion increases, both static friction and pre-sliding distance increase due to the increase in the contact repulsive force. For the second case, the rough interface between a glass ball against a silicon wafer and a DLC (Diamond-Like Carbon) coating is considered. The work of adhesion is assumed to be identical for both interfaces. As adhesion depends on the interface roughness, the corresponding contact repulsive force is different for these interfaces. For the smoother interface, a larger contact repulsive force and consequently, a larger static friction force and pre-sliding distance are observed.

Keywords: boundary element model, frictional hysteresis, adhesion, roughness, pre-sliding

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1003 Demographic Impact on Wastewater: A Systemic Analysis of Human Impact on Wastewater Quality in Dhaka, Bangladesh

Authors: Dewan Hasin Mahtab, Farzana Sadia

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At present, wastewater treatment has become essential to maintain a constant supply of safe water as well as to protect the environment. Due to overpopulation and overconsumption, the water quality from various surface water sources is degrading every day. Being one of the megacities in the world, Dhaka City, is going through rapid industrialization and urbanization. The effluents from these industries and factories are mostly discharged directly into the rivers without any treatment. As such, the quality of water of Buriganga is being afflicted with a noisome problem of pollution. The water of the Buriganga River has become detrimental to humans, animals, and the environment. It has become crucial to conserve the environment so that we can save both ourselves and the environment. The first step towards it should be analyzing the wastewater to decide the further steps of the treatment process. Increased population and increased consumption both contribute to water pollution. Mohammadpur is a developing area of Dhaka City, and Kamrangirchar is one of the largest slum areas in Dhaka City. The total study area is 6.13 sq. Km of Dhaka city with a population of 4,73,310 people. Of them, 86.47% had their own latrine, 47% were directly connected to the drain, 55% had septic tanks, and 70.09% of them cleaned their septic tank once a year. The pH, Dissolved Oxygen, Chemical Oxygen Demand, Biochemical Oxygen Demand, Total Dissolved Solid, Total Suspended and total coliforms of wastewater from two samples of both Mohammadpur and Kamrangirchar was analyzed. The DO level from the water bodies of Kamrangirchar was found very low, making the water bodies inhabitable for aquatic plants and animals. The BOD and COD level was extremely high from samples collected from Mohammadpur. The total coliforms count was found too high during the wet season, making it a potential health concern in the wet season in these two areas.

Keywords: Dhaka, environmental conservation rule, sanitation, wastewater

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1002 Study of the Impact of Quality Management System on Chinese Baby Dairy Product Industries

Authors: Qingxin Chen, Liben Jiang, Andrew Smith, Karim Hadjri

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Since 2007, the Chinese food industry has undergone serious food contamination in the baby dairy industry, especially milk powder contamination. One of the milk powder products was found to contain melamine and a significant number (294,000) of babies were affected by kidney stones. Due to growing concerns among consumers about food safety and protection, and high pressure from central government, companies must take radical action to ensure food quality protection through the use of an appropriate quality management system. Previously, though researchers have investigated the health and safety aspects of food industries and products, quality issues concerning food products in China have been largely over-looked. Issues associated with baby dairy products and their quality issues have not been discussed in depth. This paper investigates the impact of quality management systems on the Chinese baby dairy product industry. A literature review was carried out to analyse the use of quality management systems within the Chinese milk power market. Moreover, quality concepts, relevant standards, laws, regulations and special issues (such as Melamine, Flavacin M1 contamination) have been analysed in detail. A qualitative research approach is employed, whereby preliminary analysis was conducted by interview, and data analysis based on interview responses from four selected Chinese baby dairy product companies was carried out. Through the analysis of literature review and data findings, it has been revealed that for quality management system that has been designed by many practitioners, many theories, models, conceptualisation, and systems are present. These standards and procedures should be followed in order to provide quality products to consumers, but the implementation is lacking in the Chinese baby dairy industry. Quality management systems have been applied by the selected companies but the implementation still needs improvement. For instance, the companies have to take measures to improve their processes and procedures with relevant standards. The government need to make more interventions and take a greater supervisory role in the production process. In general, this research presents implications for the regulatory bodies, Chinese Government and dairy food companies. There are food safety laws prevalent in China but they have not been widely practiced by companies. Regulatory bodies must take a greater role in ensuring compliance with laws and regulations. The Chinese government must also play a special role in urging companies to implement relevant quality control processes. The baby dairy companies not only have to accept the interventions from the regulatory bodies and government, they also need to ensure that production, storage, distribution and other processes will follow the relevant rules and standards.

Keywords: baby dairy product, food quality, milk powder contamination, quality management system

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1001 Modeling the Relation between Discretionary Accrual Earnings Management, International Financial Reporting Standards and Corporate Governance

Authors: Ikechukwu Ndu

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

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

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1000 A Study of Industrial Symbiosis and Implementation of Indigenous Circular Economy Technique on an Indian Industrial Area

Authors: A. Gokulram

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Industrial waste is often categorized as commercial and non-commercial waste by market value. In many Indian industries and other industrialized countries, the commercial value waste is capitalized and non-commercial waste is dumped to landfill. A lack of adequate research on industrial waste leads to the failure of effective resource management and the non-commercial waste are being considered as commercially non-viable residues. The term Industrial symbiosis refers to the direct inter-firm reuse or exchange of material and energy resource. The resource efficiency of commercial waste is mainly followed by an informal symbiosis in our research area. Some Industrial residues are reused within the facility where they are generated, others are reused directly nearby industrial facilities and some are recycled via the formal and informal market. The act of using industrial waste as a resource for another product faces challenges in India. This research study has observed a major negligence of trust and communication among several bodies to implement effective circular economy in India. This study applies interviewing process across researchers, government bodies, industrialist and designers to understand the challenges of circular economy in India. The study area encompasses an industrial estate in Ahmedabad in the state of Gujarat which comprises of 1200 industries. The research study primarily focuses on making industrial waste as commercial ready resource and implementing Indigenous sustainable practice in modern context to improve resource efficiency. This study attempted to initiate waste exchange platform among several industrialist and used varied methodologies from mail questionnaire to telephone survey. This study makes key suggestions to policy change and sustainable finance to improve circular economy in India.

Keywords: effective resource management, environmental policy, indigenous technique, industrial symbiosis, sustainable finance

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999 Directivity and Gain Improvement for Microstrip Array Antenna with Directors

Authors: Hassan M. Elkamchouchi, Samy H. Darwish, Yasser H. Elkamchouchi, M. E. Morsy

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Methodology is suggested to design a linear rectangular microstrip array antenna based on Yagi antenna theory. The antenna with different directors' lengths as parasitic elements were designed, simulated, and analyzed using HFSS. The calculus and results illustrate the effectiveness of using specific parasitic elements to improve the directivity and gain for microstrip array antenna. The results have shown that the suggested methodology has the potential to be applied for improving the antenna performance. Maximum radiation intensity (Umax) of the order of 0.47w/st was recorded, directivity of 6.58dB, and gain better than 6.07dB are readily achievable for the antenna that working.

Keywords: directivity, director, microstrip antenna, gain improvment

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998 A Study on Inverse Determination of Impact Force on a Honeycomb Composite Panel

Authors: Hamed Kalhori, Lin Ye

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In this study, an inverse method was developed to reconstruct the magnitude and duration of impact forces exerted to a rectangular carbon fibre-epoxy composite honeycomb sandwich panel. The dynamic signals captured by Piezoelectric (PZT) sensors installed on the panel remotely from the impact locations were utilized to reconstruct the impact force generated by an instrumented hammer through an extended deconvolution approach. Two discretized forms of convolution integral are considered; the traditional one with an explicit transfer function and the modified one without an explicit transfer function. Deconvolution, usually applied to reconstruct the time history (e.g. magnitude) of a stochastic force at a defined location, is extended to identify both the location and magnitude of the impact force among a number of potential impact locations. It is assumed that a number of impact forces are simultaneously exerted to all potential locations, but the magnitude of all forces except one is zero, implicating that the impact occurs only at one location. The extended deconvolution is then applied to determine the magnitude as well as location (among the potential ones), incorporating the linear superposition of responses resulted from impact at each potential location. The problem can be categorized into under-determined (the number of sensors is less than that of impact locations), even-determined (the number of sensors equals that of impact locations), or over-determined (the number of sensors is greater than that of impact locations) cases. For an under-determined case, it comprises three potential impact locations and one PZT sensor for the rectangular carbon fibre-epoxy composite honeycomb sandwich panel. Assessments are conducted to evaluate the factors affecting the precision of the reconstructed force. Truncated Singular Value Decomposition (TSVD) and the Tikhonov regularization are independently chosen to regularize the problem to find the most suitable method for this system. The selection of optimal value of the regularization parameter is investigated through L-curve and Generalized Cross Validation (GCV) methods. In addition, the effect of different width of signal windows on the reconstructed force is examined. It is observed that the impact force generated by the instrumented impact hammer is sensitive to the impact locations of the structure, having a shape from a simple half-sine to a complicated one. The accuracy of the reconstructed impact force is evaluated using the correlation co-efficient between the reconstructed force and the actual one. Based on this criterion, it is concluded that the forces reconstructed by using the extended deconvolution without an explicit transfer function together with Tikhonov regularization match well with the actual forces in terms of magnitude and duration.

Keywords: honeycomb composite panel, deconvolution, impact localization, force reconstruction

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997 Female Victimization and Capitalist Patriarchy in Literature: An Eco-Feminist Study

Authors: Uzma Imtiaz

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Ecological feminism adheres to the basic philosophy that patriarchy is the wellspring of natural and gender domination. It explores the relationship between women and nature in a patriarchal society. Eco-feminism argues that women and nature have an intrinsic association and exploitation of women is the exploitation of nature itself. It further views the world as a holistic institution that offers equal opportunities for men and women. Eco-feminism rejects male domination in a patriarchal society where men and women do not get equal rights to survival. Furthermore, it investigates modern capitalist practices that exert unjust male dominance over nature and women. Cultural eco-feminist theorists argue that industrialization and modern science are male-centered and exhibit male chauvinistic views in attempts to control females’ ability to reproduce. This research intends to analyze an eco-feminist novel by Laila Halaby from the eco-feminism theoretical framework of Maria Mies and Vandana Shiva. The feminist dystopian novel throws light on the double-faced processes of capitalism and housewifization that destroy the autonomy of women over their bodies and life. Moreover, this study aims to highlight the unjust capitalistic processes and policies that turn other countries and women into colonies to exploit them by white men in the name of progress and civilization. The novel brings the patriarchal ways of dominance over women into question. This research paper concludes that women and men should get equal opportunities to survive in society, and women should have given rights over their bodies to decide their future. The research is qualitative in nature, so the method of close reading is selected to analyze the hypodermic effect of patriarchy in society. This study is valuable in highlighting the exploitative ways of men to subjugate women and nature and helps to give awareness to women against gender exploitation in society.

Keywords: housewifization, exploitation, capitalist patriarchy, female victimization

Procedia PDF Downloads 54
996 An Approximation Algorithm for the Non Orthogonal Cutting Problem

Authors: R. Ouafi, F. Ouafi

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We study the problem of cutting a rectangular material entity into smaller sub-entities of trapezoidal forms with minimum waste of the material. This problem will be denoted TCP (Trapezoidal Cutting Problem). The TCP has many applications in manufacturing processes of various industries: pipe line design (petro chemistry), the design of airfoil (aeronautical) or cuts of the components of textile products. We introduce an orthogonal build to provide the optimal horizontal and vertical homogeneous strips. In this paper we develop a general heuristic search based upon orthogonal build. By solving two one-dimensional knapsack problems, we combine the horizontal and vertical homogeneous strips to give a non orthogonal cutting pattern.

Keywords: combinatorial optimization, cutting problem, heuristic

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995 From Pink to Ink: Understanding the Decision-Making Process of Post-mastectomy Women Who Have Covered Their Scars with Decorative Tattoos

Authors: Fernanda Rodriguez

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Breast cancer is pervasive among women, and an increasing number of women are opting for a mastectomy: a medical operation in which one or both breasts are removed with the intention of treating or averting breast cancer. However, there is an emerging population of cancer survivors in European nations that, rather than attempting to reconstruct their breasts to resemble as much as possible ‘normal’ breasts, have turned to dress their scars with decorative tattoos. At a practical level, this study hopes to improve the support systems of these women by possibly providing professionals in the medical field, tattoo artists, and family members of cancer survivors with a deeper understanding of their motivations and decision-making processes for choosing an alternative restorative route - such as decorative tattoos - after their mastectomy. At an intellectual level, however, this study aims to narrow a gap in the academic field concerning the relationship between mastectomies and alternative methods of healing, such as decorative tattoos, as well as to broaden the understanding regarding meaning-making and the ‘normal’ feminine body. Thus, by means of semi-structured interviews and a phenomenological standpoint, this research set itself the goal to understand why do women who have undergone a mastectomy choose to dress their scars with decorative tattoos instead of attempting to regain ‘normalcy’ through breast reconstruction or 3D areola tattoos? The results obtained from the interviews with fifteen women showed that the disillusionment with one part of the other of breast restoration techniques had led these women to find an alternative form of healing that allows them not only to close a painful chapter of their life but also to regain control over their bodies after a period of time in which agency was taking away from them. Decorative post-mastectomy tattoos allow these women to grant their bodies with new meanings and produce their own interpretation of their feminine body and identity.

Keywords: alternative femininity, decorative mastectomy tattoos, gender embodiment, social stigmatization

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994 The Embodiment of Violence and Liminal Space in Illegality: Rohingya Refugees

Authors: E. Xavier, B. Nandita

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Rohingyas are an ethnic and religious minority that resides in the Rakhine State of Myanmar. Post the military coup in 1962, Rohingyas have not been recognized as one of the ethnic tribes of Burma under the legislation. They have lost citizenship, education, health care rights, and instantly became illegal immigrants. While the historicization of this conflict is crucial, this paper wants to humanize the Rohingya population’s embodiment of violence on three different levels – individual, social, and political. In addition, the study focuses on their liminal existence in refugee camps in Bangladesh and in other parts of the world, such as Malaysia and the United States of America. A multi-medium study, it includes first-hand interviews with the Rohingya community in Wisconsin and Chicago, second-hand interviews from documentaries and past ethnographies from scholars to draw meaningful conclusions about their experience as a community. In the end, it focuses on the group of Rohingyas who have managed to resettle in another country and their transitioning experience. Rohingyas embody violence on their individual, social, and political bodies in different ways. Along with rape, murder, and physical harm, the community also encounters sexually transmitted infections, post-traumatic stress disorder symptoms, and poor mental health. On a social level, they encounter heightened gender discrimination, work industry shifting, and immense, shared emotional pain. As for their political body, the news media and journalism industry uses their bodies for purposes that benefit both parties and flirts with a tone of sensationalism in their reporting. In addition, the Rohingya community fluctuates with the concept of nationality, patriotism, citizenship, and refugee when they think about the future. This study provides a framework that future aid or health programs can use to determine the type of community need and its significance in the Rohingya community.

Keywords: embodiment, liminal, refugee, Rohingya

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993 Localized and Time-Resolved Velocity Measurements of Pulsatile Flow in a Rectangular Channel

Authors: R. Blythman, N. Jeffers, T. Persoons, D. B. Murray

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The exploitation of flow pulsation in micro- and mini-channels is a potentially useful technique for enhancing cooling of high-end photonics and electronics systems. It is thought that pulsation alters the thickness of the hydrodynamic and thermal boundary layers, and hence affects the overall thermal resistance of the heat sink. Although the fluid mechanics and heat transfer are inextricably linked, it can be useful to decouple the parameters to better understand the mechanisms underlying any heat transfer enhancement. Using two-dimensional, two-component particle image velocimetry, the current work intends to characterize the heat transfer mechanisms in pulsating flow with a mean Reynolds number of 48 by experimentally quantifying the hydrodynamics of a generic liquid-cooled channel geometry. Flows circulated through the test section by a gear pump are modulated using a controller to achieve sinusoidal flow pulsations with Womersley numbers of 7.45 and 2.36 and an amplitude ratio of 0.75. It is found that the transient characteristics of the measured velocity profiles are dependent on the speed of oscillation, in accordance with the analytical solution for flow in a rectangular channel. A large velocity overshoot is observed close to the wall at high frequencies, resulting from the interaction of near-wall viscous stresses and inertial effects of the main fluid body. The steep velocity gradients at the wall are indicative of augmented heat transfer, although the local flow reversal may reduce the upstream temperature difference in heat transfer applications. While unsteady effects remain evident at the lower frequency, the annular effect subsides and retreats from the wall. The shear rate at the wall is increased during the accelerating half-cycle and decreased during deceleration compared to steady flow, suggesting that the flow may experience both enhanced and diminished heat transfer during a single period. Hence, the thickness of the hydrodynamic boundary layer is reduced for positively moving flow during one half of the pulsation cycle at the investigated frequencies. It is expected that the size of the thermal boundary layer is similarly reduced during the cycle, leading to intervals of heat transfer enhancement.

Keywords: Heat transfer enhancement, particle image velocimetry, localized and time-resolved velocity, photonics and electronics cooling, pulsating flow, Richardson’s annular effect

Procedia PDF Downloads 322
992 Financial Administration of Urban Local Governance: A Comparative Study of Ahmedabad Municipal Corporation (AMC) and Bhavnagar Municipal Corporation(BMC)

Authors: Aneri Mehta, Krunal Mehta

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Financial administration is part of government which deals with collection, preservation and distribution of public funds, with the coordination of public revenue and expenditure, with the management of credit operation on behalf of the state and with the general control of the financial affairs of public households. The researcher has taken the prime body of the local self government viz. Municipal Corporation. However, the number of municipal corporations in India has rapidly increased in recent years. Countries 27% of the total population are living in urban area & in recent it increasing very fast. People are moving very fast from rural area to urban area. Their demand, awareness is increasing day by day. The Municipal Corporations render many services for the development of the urban area. Thus, researcher has taken a step to know the accounting practices of the municipal corporations of Gujarat state (AMC & BMC ). The research will try to show you the status of finance of municipal corporations. Article 243(w) of the constitution of India envisaged that the state government maybe, by law , endow the municipalities with such powers and authorities as may be necessary to enable them to function as institution of self government and such law may contain provision for devolution of powers and responsibilities upon municipalities subjects to such condition as may be specified there in with respect to (i) the peroration of plans for economic development and social justice and (ii) the performance of the function and the implementation of schemes as may be entrusted to them including those in relation to the matters listed in the twelfth schedule. The three tier structure of the Indian Government i.e. Union, State & Local Self Government is the scenario of the Indian constitution. Local Self Government performs or renders many services under the direct control of state government. They (local bodies) possess autonomy within its limited sphere, raise revenue through local taxation and spend its income on local services.

Keywords: financial administration, urban local bodies, local self government, constitution

Procedia PDF Downloads 441
991 Factors of Divergence of Shari’Ah Supervisory Opinions and Its Effects on the Harmonization of Islamic Banking Products and Services

Authors: Dlir Abdullah Ahmed

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Overall aims of this study are to investigate the effects of differences of opinions among Shari’ah supervisory bodies on standardization and internationalization of Islamic banking products and services. The study has used semi-structured in-depth interview where five respondents from both the Middle East and Malaysia Shari’ah advisors participated in the interview sessions. The data were analyzed by both manual and software techniques. The findings reveal that indeed there are differences of opinions among Shari’ah advisors in different jurisdictions. These differences are due to differences in educational background, schools of thoughts, environment in which they operate, and legal requirements. Moreover, the findings also reveal that these differences in opinions among Shari’ah bodies create confusions among public and bankers, and negatively affect standardization of Islamic banking transactions. In addition, the study has explored the possibility to develop Islamic-based products. However, the finding shows that it is difficult for the industry to have Islamic-based products due to high competition from conventional counterpart, legal constraints and moral hazard. Furthermore, the findings indicate that lack of political will and unity, lack of technology are the main constraints to internationalization of Islamic banking products. Last but not least, the study found that there are possibility of convergence of opinions, standardization of Islamic banking products and services if there are unified international Shari’ah h advisory council, international basic requirements for Islamic Shari’ah h advisors, and increase training and educations of Islamic bankers. This study has several implications to the bankers, policymakers and researchers. The policymakers should be able to resolve their political differences and set up unified international advisory council and international research and development center. The bankers should increase training and educations of the workforce as well improve on their banking infrastructure to facility cross-border transactions.

Keywords: Shari’ah h views, Islamic banking, products & services, standardization.

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990 Land Management Framework: A Case of Kolkata

Authors: Alokananda Nath

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Land is an important issue anywhere in the world as it is one of the fundamental elements in human settlements. Since the urban areas are considered to be the drivers of economy for any country across the world and the phenomenon of ‘urbanization’ happening everywhere, there is always a greater pressure on urban land and its management. Many states in India have realized the importance of land as a valuable resource and have implemented certain framework for managing and developing land. But in West Bengal no such statutory framework has been formulated till now and a very out dated model of land acquisition for public purpose is practiced. Due to the lop-sided character of urban growth in the entire eastern region of India, the city of Kolkata continues to bear the burden of excessive growth of population and consequent urbanization of the adjoining areas at a rapid pace. This research tries to look into these conflicts with respect to the present pattern of development in the context of Kolkata and suggest a system for land management in order to implement the planning processes. For this purpose, five case study areas were taken up within the Kolkata Metropolitan Area and subsequent analysis of their present land management and development techniques was done. The findings reveal that there is a lack of political will as well as administrative inefficiency on part of both the development authority and the local bodies. Mostly the local bodies lack the financial resources and technical expertise to work out any kind of land management framework or work out any kind of model in order to manage the development that is happening. All these place undue strain on city infrastructure systems and reduce the potential of cities to contribute as engines of economic growth. The focus of reforms, therefore, ought to be on streamlining the urban planning process, judicious and optimal land use, efficient plan implementation mechanisms, improvement of titling and registration processes.

Keywords: urbanization, land management framework, land development, policy reforms, land-use planning processes

Procedia PDF Downloads 234
989 New Coordinate System for Countries with Big Territories

Authors: Mohammed Sabri Ali Akresh

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The modern technologies and developments in computer and Global Positioning System (GPS) as well as Geographic Information System (GIS) and total station TS. This paper presents a new proposal for coordinates system by a harmonic equations “United projections”, which have five projections (Mercator, Lambert, Russell, Lagrange, and compound of projection) in one zone coordinate system width 14 degrees, also it has one degree for overlap between zones, as well as two standards parallels for zone from 10 S to 45 S. Also this paper presents two cases; first case is to compare distances between a new coordinate system and UTM, second case creating local coordinate system for the city of Sydney to measure the distances directly from rectangular coordinates using projection of Mercator, Lambert and UTM.

Keywords: harmonic equations, coordinate system, projections, algorithms, parallels

Procedia PDF Downloads 444