Search results for: electromagnetic compatibility measurement

Authors: Wilaiwan Sornpoon, Sébastien Bonnet, Savitri Garivait

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Continuous measurements of greenhouse gases (GHGs) emitted from soils are required to understand diurnal and seasonal variations in soil emissions and related mechanism. This understanding plays an important role in appropriate quantification and assessment of the overall change in soil carbon flow and budget. This study proposes to monitor GHGs emissions from soil under sugarcane cultivation in Thailand. The measurements were conducted over 379 days. The results showed that the total net amount of GHGs emitted from sugarcane plantation soil amounts to 36 Mg CO_2eq ha^-1. Carbon dioxide (CO₂) and nitrous oxide (N₂O) were found to be the main contributors to the emissions. For methane (CH₄), the net emission was found to be almost zero. The measurement results also confirmed that soil moisture content and GHGs emissions are positively correlated.

Keywords: Soil, GHG emission, Sugarcane, Agriculture, Thailand.

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Authors: Ernst D. Schmitter

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Monitoring lightning electromagnetic pulses (sferics) and other terrestrial as well as extraterrestrial transient radiation signals is of considerable interest for practical and theoretical purposes in astro- and geophysics as well as meteorology. Managing a continuous flow of data, automisation of the detection and classification process is important. Features based on a combination of wavelet and statistical methods proved efficient for analysis and characterisation of transients and as input into a radial basis function network that is trained to discriminate transients from pulse like to wave like.

Keywords: transient signals, statistics, wavelets, neural networks

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Authors: R. M. Siddiqui, D. Z. Moghaddam, T. R. Turlapati, S. H. Khan, I. Ul Ahad

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Quality of 2D and 3D cross-sectional images produce by Computed Tomography primarily depend upon the degree of precision of primary and secondary X-Ray intensity detection. Traditional method of primary intensity detection is apt to errors. Recently the X-Ray intensity measurement system along with smart X-Ray sensors is developed by our group which is able to detect primary X-Ray intensity unerringly. In this study a new smart X-Ray sensor is developed using Light-to-Frequency converter TSL230 from Texas Instruments which has numerous advantages in terms of noiseless data acquisition and transmission. TSL230 construction is based on a silicon photodiode which converts incoming X-Ray radiation into the proportional current signal. A current to frequency converter is attached to this photodiode on a single monolithic CMOS integrated circuit which provides proportional frequency count to incoming current signal in the form of the pulse train. The frequency count is delivered to the center of PICDEM FS USB board with PIC18F4550 microcontroller mounted on it. With highly compact electronic hardware, this Demo Board efficiently read the smart sensor output data. The frequency output approaches overcome nonlinear behavior of sensors with analog output thus un-attenuated X-Ray intensities could be measured precisely and better normalization could be acquired in order to attain high resolution.

Keywords: Computed tomography, detector technology, X-Ray intensity measurement

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Authors: Yongseok Kwon, Woowon Jeong, Eunjin Cho, Sangkug Chung, Kyehan Rhee

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Steady streaming flow fields induced by a 500 mm bubble oscillating at 12 kHz were measured using microscopic particle image velocimetry (PIV). The accuracy of velocity measurement using a micro PIV system was checked by comparing the measured velocity fields with the theoretical velocity profiles in fully developed laminar flow. The steady streaming flow velocities were measured in the sagittal plane of the bubble attached on the wall. Measured velocity fields showed upward jet flow with two symmetric counter-rotating vortices, and the maximum streaming velocity was about 12 mm/s, which was within the velocity ranges measured by other researchers. The measured streamlines were compared with the analytical solution, and they also showed a reasonable agreement.

Keywords: Oscillating bubble, Particle-Image-Velocimetry microstreaming.

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Authors: Moustafa Osman Mohammed

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This paper introduces Luhmann’s autopoietic social systems starting with the original concept of autopoiesis by biologists and scientists, including the modification of general systems based on socialized medicine. A specific type of autopoietic system is explained in the three existing groups of the ecological phenomena: interaction, social and medical sciences. This hypothesis model, nevertheless, has a nonlinear interaction with its natural environment ‘interactional cycle’ for the exchange of photon energy with molecular without any changes in topology. The external forces in the systems environment might be concomitant with the natural fluctuations’ influence (e.g. radioactive radiation, electromagnetic waves). The cantilever sensor deploys insights to the future chip processor for prevention of social metabolic systems. Thus, the circuits with resonant electric and optical properties are prototyped on board as an intra–chip inter–chip transmission for producing electromagnetic energy approximately ranges from 1.7 mA at 3.3 V to service the detection in locomotion with the least significant power losses. Nowadays, therapeutic systems are assimilated materials from embryonic stem cells to aggregate multiple functions of the vessels nature de-cellular structure for replenishment. While, the interior actuators deploy base-pair complementarity of nucleotides for the symmetric arrangement in particular bacterial nanonetworks of the sequence cycle creating double-stranded DNA strings. The DNA strands must be sequenced, assembled, and decoded in order to reconstruct the original source reliably. The design of exterior actuators have the ability in sensing different variations in the corresponding patterns regarding beat-to-beat heart rate variability (HRV) for spatial autocorrelation of molecular communication, which consists of human electromagnetic, piezoelectric, electrostatic and electrothermal energy to monitor and transfer the dynamic changes of all the cantilevers simultaneously in real-time workspace with high precision. A prototype-enabled dynamic energy sensor has been investigated in the laboratory for inclusion of nanoscale devices in the architecture with a fuzzy logic control for detection of thermal and electrostatic changes with optoelectronic devices to interpret uncertainty associated with signal interference. Ultimately, the controversial aspect of molecular frictional properties is adjusted to each other and forms its unique spatial structure modules for providing the environment mutual contribution in the investigation of mass temperature changes due to pathogenic archival architecture of clusters.

Keywords: Autopoiesis, quantum photonics, portable energy, photonic structure, photodynamic therapeutic system.

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Authors: R. Alipour, F. Nadjarian, A. Alinaghizade

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Considering complexity of products, new geometrical design and investment tolerances that are necessary, measuring and dimensional controlling involve modern and more precise methods. Photo digitizing method using two cameras to record pictures and utilization of conventional method named “cloud points" and data analysis by the use of ATOUS software, is known as modern and efficient in mentioned context. In this paper, benefits of photo digitizing method in evaluating sampling of machining processes have been put forward. For example, assessment of geometrical integrity surface in 5-axis milling process and measurement of carbide tool wear in turning process, can be can be brought forward. Advantages of this method comparing to conventional methods have been expressed.

Keywords: photo digitizing, tool wear, geometrical integrity, cloud points

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Authors: Jadwiga Królikowska, Andrzej Królikowski, Jarosław Bajer

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The work delineates the threats of maladjustment of the capacity of rain canals, designed and built in the early 20th century, in connection to heavy rainfall, especially in summer. This is the cause of the so called 'urban floods.' It directly relates to fierce raise of paving in the cities. Resolving this problem requires a change in philosophy of draining the rainfall by wider use of retention, infiltration and usage of rainwater.

In systemic approach to managing the safety of urban drainage systems the risk, which is directly connected to safety failures, has been accepted as a measure. The risk level defines the probability of occurrence of losses greater than the ones forecast for a given time frame. The procedure of risk modelling, enabling its numeric analysis by using appropriate weights, is a significant issue in this paper.

Keywords: Drainage system, urban areas, risk measurement.

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Authors: Seyed Mohammad Hossein Moossavizadeh, Mehran Mohsenzadeh, Nasrin Arshadi

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the data quality is a kind of complex and unstructured concept, which is concerned by information systems managers. The reason of this attention is the high amount of Expenses for maintenance and cleaning of the inefficient data. Such a data more than its expenses of lack of quality, cause wrong statistics, analysis and decisions in organizations. Therefor the managers intend to improve the quality of their information systems' data. One of the basic subjects of quality improvement is the evaluation of the amount of it. In this paper, we present a precautionary method, which with its application the data of information systems would have a better quality. Our method would cover different dimensions of data quality; therefor it has necessary integrity. The presented method has tested on three dimensions of accuracy, value-added and believability and the results confirm the improvement and integrity of this method.

Keywords: Data quality, precaution, information system, measurement, improvement.

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Authors: Oke Oktavianty, Tadayuki Kyoutani, Shigeyuki Haruyama, Ken Kaminishi

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For advancing the experiment system standard of Inkjet printer that is being developed, the actual natural period, fire limitation number in droplet weight measurement and observation distance in droplet velocity measurement was investigated. In another side, the study to control the droplet volume in inkjet printer with negative actuating waveform method is still limited. Therefore, the effect of negative waveform with preliminary and suppressing vibration addition on the droplet formation process, droplet shape, volume and velocity were evaluated. The different voltage and print-head temperature were exerted to obtain the optimum preliminary and suppressing vibration. The mechanism of different phenomenon from each waveform was also discussed.

Keywords: Inkjet printer, DoD, waveform, preliminary and suppressing vibration.

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Authors: Zhiguo Ren, Lilong Cai

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This paper present an effective method to accurately reconstruct and measure the 3D curve edges of small industrial parts based on stereo vision. To effectively fit the curve of the measured parts using a series of line segments in the images, a strategy from coarse to fine is employed based on multi-scale curve fitting. After reconstructing the 3D curve of a hole through a curved surface, its axis is adjusted so that it is parallel to the Z axis with least squares error and the dimensions of the hole can be calculated on the XY plane easily. Experimental results show that the presented method can accurately measure the dimensions of round holes through a curved surface.

Keywords: Stereo Vision, 3D Round Hole Measurement, Curve Fitting, 3D Curve Reconstruction, Least Squares Error.

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Authors: Ridha Salhi, Mondher Labidi, Fethi Choubani

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Metamaterials have attracted much attention in recent years because of their electromagnetic exquisite proprieties. We will present, in this paper, the modeling of three metamaterial structures by equivalent circuit model. We begin by modeling the SRR (Split Ring Resonator), then we model the HIS (High Impedance Surfaces), and finally, we present the model of the CPW (Coplanar Wave Guide). In order to validate models, we compare the results obtained by an equivalent circuit models with numerical simulation.

Keywords: Metamaterials, SRR, HIS, CPW, IDC.

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Authors: King Kuok Kuok, Po Chan Chiu

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Floods are natural phenomena, which may turn into disasters causing widespread damage, health problems and even deaths. Nowadays, floods had become more serious and more frequent due to climatic changes. During flooding, discharge measurement still can be taken by standing on the bridge across the river using portable measurement instrument. However, it is too dangerous to get near to the river especially during high flood. Therefore, this study employs Particle Image Velocimetry (PIV) as a tool to measure the surface flow velocity. PIV is a image processing technique to track the movement of water from one point to another. The PIV codes are developed using Matlab. In this study, 18 ping pong balls were scattered over the surface of the drain and images were taken with a digital SLR camera. The images obtained were analyzed using the PIV code. Results show that PIV is able to produce the flow velocity through analyzing the series of images captured.

Keywords: Particle Image Velocimetry, flow velocity, surface flow.

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Authors: Anna Costanza Russo, Daniele Landi, Michele Germani

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Nowadays, the European Ecodesign Directive has emerged as a new approach to integrate environmental concerns into the product design and related processes. Ecodesign aims to minimize environmental impacts throughout the product life cycle, without compromising performances and costs. In addition, the recent Ecodesign Directives require products which are increasingly eco-friendly and eco-efficient, preserving high-performances. It is very important for producers measuring performances, for electric cooking ranges, hobs, ovens, and grills for household use, and a low power consumption of appliances represents a powerful selling point, also in terms of ecodesign requirements. The Ecodesign Directive provides a clear framework about the sustainable design of products and it has been extended in 2009 to all energy-related products, or products with an impact on energy consumption during the use. The European Regulation establishes measures of ecodesign of ovens, hobs, and kitchen hoods, and domestic use and energy efficiency of a product has a significant environmental aspect in the use phase which is the most impactful in the life cycle. It is important that the product parameters and performances are not affected by ecodesign requirements from a user’s point of view, and the benefits of reducing energy consumption in the use phase should offset the possible environmental impact in the production stage. Accurate measurements of cooking appliance performance are essential to help the industry to produce more energy efficient appliances. The development of ecodriven products requires ecoinnovation and ecodesign tools to support the sustainability improvement. The ecodesign tools should be practical and focused on specific ecoobjectives in order to be largely diffused. The main scope of this paper is the development, implementation, and testing of an innovative tool, which could be an improvement for the sustainable design of induction hobs. In particular, a prototypical software tool is developed in order to simulate the energy performances of the induction hobs. The tool is focused on a multiphysics model which is able to simulate the energy performances and the efficiency of induction hobs starting from the design data. The multiphysics model is composed by an electromagnetic simulation and a thermal simulation. The electromagnetic simulation is able to calculate the eddy current induced in the pot, which leads to the Joule heating of material. The thermal simulation is able to measure the energy consumption during the operational phase. The Joule heating caused from the eddy currents is the output of electromagnetic simulation and the input of thermal ones. The aims of the paper are the development of integrated tools and methodologies of virtual prototyping in the context of the ecodesign. This tool could be a revolutionary instrument in the field of industrial engineering and it gives consideration to the environmental aspects of product design and focus on the ecodesign of energy-related products, in order to achieve a reduced environmental impact.

Keywords: Ecodesign, induction hobs, virtual prototyping, energy efficiency.

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Authors: Jung-Moo Seo, Jung-Hwan Kim, Se-Hyun Rhyu, Jun-Hyuk Choi, In-Soung Jung,

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Brushless DC motor with high torque density and slim topology for easy loading for robot system is proposed and manufactured. Electromagnetic design is executed by equivalent magnetic circuit model and numerical analysis. Manufactured motor is tested and verified characteristics comparing with conventional BLDC motor.

Keywords: Brushless DC motor, Robot joint module, Torque density, Pole/slot ratio

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Authors: Xiaohuan Li, Wangmin Yi, Xinghui Wu

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In order to verify the performance of lunar lander structure, landing-impact test is urgently needed. And the test equipment is necessary for the test. The functions and the key points of the equipment are presented to satisfy the requirements of the test, and the design scheme is proposed. The composition, the major function and the critical parts’ design of the equipment are introduced. By the load test of releasing device and single-beam hoist, and the compatibility test of landing-impact testing system, the rationality and reliability of the equipment is proved.

Keywords: Landing-impact test, lunar lander, releasing device, test equipment.

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Authors: Grigoris Giannarakis, Despina Galani, Charitoudi Georgia, Nikolaos Litinas

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The Corporate Social Responsibility (CSR) performance has garnered significant interest during the last two decades as numerous methodologies are proposed by Social Responsible Investment (SRI) indexes. The weight of each indicator is a crucial component of the CSR measurement procedures. Based on a previous study, the appropriate weight of each proposed indicator for the Greek telecommunication sector is specified using the rank reciprocal weighting. The Kendall-s Coefficient of Concordance and Spearman Correlation Coefficient non-parametric tests are adopted to determine the level of consensus among the experts concerning the importance rank of indicators. The results show that there is no consensus regarding the rank of indicators in most of stakeholders- domains. The equal weight for all indicators could be proposed as a solution for the lack of consensus among the experts. The study recommends three different equations concerning the adopted weight approach.

Keywords: Corporate Social Responsibility, Indicator, Weight.

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Authors: Hee-Chang Lim

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The study aims to understand the surface pressure distribution around the bodies such as the suction pressure in the leading edge on the top and side-face when the aspect ratio of bodies and the wind direction are changed, respectively. We carried out the wind tunnel measurement and numerical simulation around a series of rectangular bodies (40^d×80^w×80^h, 80^d×80^w×80^h, 160^d×80^w×80^h, 80^d×40^w×80^h and 80^d×160^w×80^h in mm³) placed in a deep turbulent boundary layer. Based on a modern numerical platform, the Navier-Stokes equation with the typical 2-equation (k-ε model) and the DES (Detached Eddy Simulation) turbulence model has been calculated, and they are both compared with the measurement data. Regarding the turbulence model, the DES model makes a better prediction comparing with the k-ε model, especially when calculating the separated turbulent flow around a bluff body with sharp edged corner. In order to observe the effect of wind direction on the pressure variation around the cube (e.g., 80^d×80^w×80^h in mm), it rotates at 0º, 10º, 20º, 30º, and 45º, which stands for the salient wind directions in the tunnel. The result shows that the surface pressure variation is highly dependent upon the approaching wind direction, especially on the top and the side-face of the cube. In addition, the transverse width has a substantial effect on the variation of surface pressure around the bodies, while the longitudinal length has little or no influence.

Keywords: Rectangular bodies, wind direction, aspect ratio, surface pressure distribution, wind-tunnel measurement, k-ε model, DES model, CFD.

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Authors: Chia-Hau Liu, Tai-Yue Wang

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Traditional multivariate control charts assume that measurement from manufacturing processes follows a multivariate normal distribution. However, this assumption may not hold or may be difficult to verify because not all the measurement from manufacturing processes are normal distributed in practice. This study develops a new multivariate control chart for monitoring the processes with non-normal data. We propose a mechanism based on integrating the one-class classification method and the adaptive technique. The adaptive technique is used to improve the sensitivity to small shift on one-class classification in statistical process control. In addition, this design provides an easy way to allocate the value of type I error so it is easier to be implemented. Finally, the simulation study and the real data from industry are used to demonstrate the effectiveness of the propose control charts.

Keywords: Multivariate control chart, statistical process control, one-class classification method.

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Authors: Reyes C., Ramos B.

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This essay presents applicative methods to reduce human exposure levels in the area around base transceiver stations in a environment with multiple sources based on ITU-T recommendation K.70. An example is presented to understand the mitigation techniques and their results and also to learn how they can be applied, especially in developing countries where there is not much research on non-ionizing radiations.

Keywords: Electromagnetic fields (EMF), human exposure limits, intentional radiator, cumulative exposure ratio, base transceiver station (BTS), radiation levels.

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Authors: Himanshu Dehra

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This paper presents a paradigm for characterization and checking of human noise behavior. The definitions of ‘Noise’ and ‘Noise Behavior’ are devised. The concept of characterization and examining of Noise Behavior is obtained from the proposed paradigm of Psychoacoustics. The measurement of human noise behavior is discussed through definitions of noise sources and noise measurements. The noise sources, noise measurement equations and noise filters are further illustrated through examples. The theory and significance of solar energy acoustics is presented for life and its activities. Human comfort and health are correlated with human brain through physiological responses and noise protection. Examples of heat stress, intense heat, sweating and evaporation are also enumerated.

Keywords: Human brain, noise behavior, noise characterization, noise filters, physiological responses, psychoacoustics.

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Authors: Nadezhda Kvatashidze

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The International Accounting Standards Board updated the conceptual framework for financial reporting. The main reason behind it is to resolve the tasks of the accounting, which are caused by the market development and business-transactions of a new economic content. Also, the investors call for higher transparency of information and responsibility for the results in order to make a more accurate risk assessment and forecast. All these make it necessary to further develop the conceptual framework for financial reporting so that the users get useful information. The market development and certain shortcomings of the conceptual framework revealed in practice require its reconsideration and finding new solutions. Some issues and concepts, such as disclosure and supply of information, its qualitative characteristics, assessment, and measurement uncertainty had to be supplemented and perfected. The criteria of recognition of certain elements (assets and liabilities) of reporting had to be updated, too and all this is set out in the updated edition of the conceptual framework for financial reporting, a comprehensive collection of concepts underlying preparation of the financial statement. The main objective of conceptual framework revision is to improve financial reporting and development of clear concepts package. This will support International Accounting Standards Board (IASB) to set common “Approach & Reflection” for similar transactions on the basis of mutually accepted concepts. As a result, companies will be able to develop coherent accounting policies for those transactions or events that are occurred from particular deals to which no standard is used or when standard allows choice of accounting policy.

Keywords: Conceptual framework, measurement basis, measurement uncertainty, neutrality, prudence, stewardship.

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Authors: T.K. Tan, P.S. Khiew, W.S. Chiu, S.Radiman, R.Abd-Shukor, N.M. Huang, H.N. Lim

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In our recent study, we have used ZnO nanoparticles assisted with UV light irradiation to investigate the photocatalytic degradation of Phenol Red (PR). The ZnO photocatalyst was characterized by X-ray diffraction (XRD), transmission electron microscopy (TEM), specific surface area analysis (BET) and UVvisible spectroscopy. X-ray diffractometry result for the ZnO nanoparticles exhibit normal crystalline phase features. All observed peaks can be indexed to the pure hexagonal wurtzite crystal structures, with the space group of P63mc. There are no other impurities in the diffraction peak. In addition, TEM measurement shows that most of the nanoparticles are rod-like and spherical in shape and fairly monodispersed. A significant degradation of the PR was observed when the catalyst was added into the solution even without the UV light exposure. In addition, the photodegradation increases with the photocatalyst loading. The surface area of the ZnO nanomaterials from the BET measurement was 11.9 m2/g. Besides the photocatalyst loading, the effect of some parameters on the photodegradation efficiency such as initial PR concentration and pH were also studied.

Keywords: Nanostructures, phenol red, zinc oxide, heterogeneous photocatalyst.

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Authors: Václav Dvořák, Petra Dančová

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The article deals with pneumatic and hot wire anemometry measurement on subsonic axi-symmetric air ejector. Performances of the ejector with and without pulsations of primary flow are compared, measuring of characteristic pressures and mass flow rates are performed and ejector efficiency is evaluated. The pulsations of primary flow are produced by a synthetic jet generator, which is placed in the supply line of the primary flow just in front of the primary nozzle. The aim of the pulsation is to intensify the mixing process. In the article we present: Pressure measuring of pulsation on the mixing chamber wall, behind the mixing chamber and behind the diffuser measured by fast pressure transducers and results of hot wire anemometry measurement. It was found out that using of primary flow pulsations yields higher back pressure behind the ejector and higher efficiency. The processes in this ejector and influences of primary flow pulsations on the mixing processes are described.

Keywords: Air ejector, pulsation flow

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Authors: Ola I. S. El Dardery, Ismail Gomaa, Adel R. M. Rayan, Ghada El Khayat, Sara H. Sabry

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Continuous improvement activities are becoming a key organizational success factor; those improvement activities include but are not limited to kaizen, six sigma, lean production, and continuous improvement projects. Kaizen is a Japanese philosophy of continuous improvement by making small incremental changes to improve an organization’s performance, reduce costs, reduce delay time, reduce waste in production, etc. This research aims at proposing a measuring system for kaizen activities from a sustainable balanced scorecard perspective. A survey was developed and disseminated among kaizen experts in both Egypt and Japan with the purpose of allocating key performance indicators for both kaizen process (critical success factors) and result (kaizen benefits) into the five sustainable balanced scorecard perspectives. This research contributes to the extant literature by presenting a kaizen measurement of both kaizen process and results that will illuminate the benefits of using kaizen. Also, the presented measurement can help in the sustainability of kaizen implementation across various sectors and industries. Thus, grasping the full benefits of kaizen implementation will contribute to the spread of kaizen understanding and practice. Also, this research provides insights on the social and cultural differences that would influence the kaizen success. Determining the combination of the proper kaizen measures could be used by any industry, whether service or manufacturing for better kaizen activities measurement. The comparison between Japanese implementation of kaizen, as the pioneers of continuous improvement, and Egyptian implementation will help recommending better practices of kaizen in Egypt and contributing to the 2030 sustainable development goals. The study results reveal that there is no significant difference in allocating kaizen benefits between Egypt and Japan. However, with regard to the critical success factors some differences appeared reflecting the social differences and understanding between both countries, a single integrated measurement was reached between the Egyptian and Japanese allocation highlighting the Japanese experts’ opinion as the ultimate criterion for selection.

Keywords: continuous improvements, kaizen, performance, sustainable balanced scorecard

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Authors: Said M. Easa, Ahmed Shaker

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The hidden-point bar method is useful in many surveying applications. The method involves determining the coordinates of a hidden point as a function of horizontal and vertical angles measured to three fixed points on the bar. Using these measurements, the procedure involves calculating the slant angles, the distances from the station to the fixed points, the coordinates of the fixed points, and then the coordinates of the hidden point. The propagation of the measurement errors in this complex process has not been fully investigated in the literature. This paper evaluates the effect of the bar geometry on the position accuracy of the hidden point which depends on the measurement errors of the horizontal and vertical angles. The results are used to establish some guidelines regarding the inclination angle of the bar and the location of the observed points that provide the best accuracy.

Keywords: Hidden point, accuracy, error propagation, surveying, evaluation, simulation, geometry.

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Authors: Mariam Vardiashvili

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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: Non-cash-generating assets, cash-generating assets, recoverable value, recoverable service amount, value in use.

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Authors: Sami Hidouri, Taoufik Aguili

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We consider fast and accurate solutions of scattering problems by large perfectly conducting objects (PEC) formulated by an optimization of the Method of Auxiliary Sources (MAS). We present various techniques used to reduce the total computational cost of the scattering problem. The first technique is based on replacing the object by an array of finite number of small (PEC) object with the same shape. The second solution reduces the problem on considering only the half of the object.These t

Keywords: Method of Auxiliary Sources, Scattering, large object, RCS, computational resources.

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Authors: Tarek Mohammad

Abstract:

The amplitude response of infrared (IR) sensors depends on the reflectance properties of the target. Therefore, in order to use IR sensor for measuring distances accurately, prior knowledge of the surface must be known. This paper describes the Phong Illumination Model for determining the properties of a surface and subsequently calculating the distance to the surface. The angular position of the IR sensor is computed as normal to the surface for simplifying the calculation. Ultrasonic (US) sensor can provide the initial information on distance to obtain the parameters for this method. In addition, the experimental results obtained by using LabView are discussed. More care should be taken when placing the objects from the sensors during acquiring data since the small change in angle could show very different distance than the actual one. Since stereo camera vision systems do not perform well under some environmental conditions such as plain wall, glass surfaces, or poor lighting conditions, the IR and US sensors can be used additionally to improve the overall vision systems of mobile robots.

Keywords: Distance Measurement, Infrared sensor, Surface properties, Ultrasonic sensor.

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Authors: Yu Luan

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The bone-conducted objective occlusion effect (OE) is characterized by a discomforting sensation of fullness experienced in an occluded ear. This phenomenon arises from various external stimuli, such as human speech, chewing, and walking, which generate vibrations transmitted through the body to the ear canal walls. The bone-conducted OE occurs due to the pressure build-up inside the occluded ear caused by sound radiating into the ear canal cavity from its walls. In the hearing aid industry, artificial ears are utilized as a tool for developing hearing aids. However, the currently available commercial artificial ears primarily focus on pure acoustics measurements, neglecting the bone-conducted vibration aspect. This research endeavors to develop an artificial ear specifically designed for bone-conducted occlusion measurements. Finite Element Analysis (FEA) modeling has been employed to gain insights into the behavior of the artificial ear.

Keywords: Artificial ear, bone conducted vibration, occlusion measurement, Finite Element Modeling.

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Authors: A. Soikkeli

Abstract:

Early 20^th century functionalism aimed at generalising living and rationalising construction, thus laying the foundation for the standardisation of construction components and products. From the 1930s onwards, all measurement and quality instructions for building products, different types of building components, descriptions of working methods complying with advisable building practises, planning, measurement and calculation guidelines, terminology, etc. were called standards. Standardisation was regarded as a necessary prerequisite for the mass production of housing.

This article examines the early stages of standardisation in Finland in the 1940s and 1950s, as reflected on the working history of an individual architect, ErkkiKoiso-Kanttila (1914-2006). In 1950 Koiso-Kanttila was appointed the Head of Design of the Finnish Association of Architects’ Building Standards Committee, a position which he held until 1958. His main responsibilities were the development of the RT Building Information File and compiling of the files.

Keywords: Architecture, Post WWII period, Reconstruction, Standardisation.

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