Search results for: flow characteristics
308 Evaluation of a New Method for Detection of Kidney Stone during Laparoscopy Using 3D Conceptual Modeling
Authors: Elnaz Afshari, Siamak Najarian, Naser Simforoosh, Siamak Hajizadeh Farkoush
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Minimally invasive surgery (MIS) is now being widely used as a preferred choice for various types of operations. The need to detect various tactile properties, justifies the key role of tactile sensing that is currently missing in MIS. In this regard, Laparoscopy is one of the methods of minimally invasive surgery that can be used in kidney stone removal surgeries. At this moment, determination of the exact location of stone during laparoscopy is one of the limitations of this method that no scientific solution has been found for so far. Artificial tactile sensing is a new method for obtaining the characteristics of a hard object embedded in a soft tissue. Artificial palpation is an important application of artificial tactile sensing that can be used in different types of surgeries. In this study, a new method for determining the exact location of stone during laparoscopy is presented. In the present study, the effects of stone existence on the surface of kidney were investigated using conceptual 3D model of kidney containing a simulated stone. Having imitated palpation and modeled it conceptually, indications of stone existence that appear on the surface of kidney were determined. A number of different cases were created and solved by the software and using stress distribution contours and stress graphs, it is illustrated that the created stress patterns on the surface of kidney show not only the existence of stone inside, but also its exact location. So three-dimensional analysis leads to a novel method of predicting the exact location of stone and can be directly applied to the incorporation of tactile sensing in artificial palpation, helping surgeons in non-invasive procedures.
Keywords: Kidney Stone, Laparoscopic Surgery, Artificial Tactile Sensing, Finite Element Method.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1783307 ZnS and Graphene Quantum Dots Nanocomposite as Potential Electron Acceptor for Photovoltaics
Authors: S. M. Giripunje, Shikha Jindal
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Zinc sulphide (ZnS) quantum dots (QDs) were synthesized successfully via simple sonochemical method. X-ray diffraction (XRD), scanning electron microscopy (SEM) and high resolution transmission electron microscopy (HRTEM) analysis revealed the average size of QDs of the order of 3.7 nm. The band gap of the QDs was tuned to 5.2 eV by optimizing the synthesis parameters. UV-Vis absorption spectra of ZnS QD confirm the quantum confinement effect. Fourier transform infrared (FTIR) analysis confirmed the formation of single phase ZnS QDs. To fabricate the diode, blend of ZnS QDs and P3HT was prepared and the heterojunction of PEDOT:PSS and the blend was formed by spin coating on indium tin oxide (ITO) coated glass substrate. The diode behaviour of the heterojunction was analysed, wherein the ideality factor was found to be 2.53 with turn on voltage 0.75 V and the barrier height was found to be 1.429 eV. ZnS-Graphene QDs nanocomposite was characterised for the surface morphological study. It was found that the synthesized ZnS QDs appear as quasi spherical particles on the graphene sheets. The average particle size of ZnS-graphene nanocomposite QDs was found to be 8.4 nm. From voltage-current characteristics of ZnS-graphene nanocomposites, it is observed that the conductivity of the composite increases by 104 times the conductivity of ZnS QDs. Thus the addition of graphene QDs in ZnS QDs enhances the mobility of the charge carriers in the composite material. Thus, the graphene QDs, with high specific area for a large interface, high mobility and tunable band gap, show a great potential as an electron-acceptors in photovoltaic devices.
Keywords: Graphene, mobility, nanocomposites, photovoltaics, quantum dots, zinc sulphide.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1395306 Evaluation of the Impact of Dataset Characteristics for Classification Problems in Biological Applications
Authors: Kanthida Kusonmano, Michael Netzer, Bernhard Pfeifer, Christian Baumgartner, Klaus R. Liedl, Armin Graber
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Availability of high dimensional biological datasets such as from gene expression, proteomic, and metabolic experiments can be leveraged for the diagnosis and prognosis of diseases. Many classification methods in this area have been studied to predict disease states and separate between predefined classes such as patients with a special disease versus healthy controls. However, most of the existing research only focuses on a specific dataset. There is a lack of generic comparison between classifiers, which might provide a guideline for biologists or bioinformaticians to select the proper algorithm for new datasets. In this study, we compare the performance of popular classifiers, which are Support Vector Machine (SVM), Logistic Regression, k-Nearest Neighbor (k-NN), Naive Bayes, Decision Tree, and Random Forest based on mock datasets. We mimic common biological scenarios simulating various proportions of real discriminating biomarkers and different effect sizes thereof. The result shows that SVM performs quite stable and reaches a higher AUC compared to other methods. This may be explained due to the ability of SVM to minimize the probability of error. Moreover, Decision Tree with its good applicability for diagnosis and prognosis shows good performance in our experimental setup. Logistic Regression and Random Forest, however, strongly depend on the ratio of discriminators and perform better when having a higher number of discriminators.
Keywords: Classification, High dimensional data, Machine learning
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2371305 64 bit Computer Architectures for Space Applications – A study
Authors: Niveditha Domse, Kris Kumar, K. N. Balasubramanya Murthy
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The more recent satellite projects/programs makes extensive usage of real – time embedded systems. 16 bit processors which meet the Mil-Std-1750 standard architecture have been used in on-board systems. Most of the Space Applications have been written in ADA. From a futuristic point of view, 32 bit/ 64 bit processors are needed in the area of spacecraft computing and therefore an effort is desirable in the study and survey of 64 bit architectures for space applications. This will also result in significant technology development in terms of VLSI and software tools for ADA (as the legacy code is in ADA). There are several basic requirements for a special processor for this purpose. They include Radiation Hardened (RadHard) devices, very low power dissipation, compatibility with existing operational systems, scalable architectures for higher computational needs, reliability, higher memory and I/O bandwidth, predictability, realtime operating system and manufacturability of such processors. Further on, these may include selection of FPGA devices, selection of EDA tool chains, design flow, partitioning of the design, pin count, performance evaluation, timing analysis etc. This project deals with a brief study of 32 and 64 bit processors readily available in the market and designing/ fabricating a 64 bit RISC processor named RISC MicroProcessor with added functionalities of an extended double precision floating point unit and a 32 bit signal processing unit acting as co-processors. In this paper, we emphasize the ease and importance of using Open Core (OpenSparc T1 Verilog RTL) and Open “Source" EDA tools such as Icarus to develop FPGA based prototypes quickly. Commercial tools such as Xilinx ISE for Synthesis are also used when appropriate.Keywords: RISC MicroProcessor, RPC – RISC Processor Core, PBX – Processor to Block Interface part of the Interconnection Network, BPX – Block to Processor Interface part of the Interconnection Network, FPU – Floating Point Unit, SPU – Signal Processing Unit, WB – Wishbone Interface, CTU – Clock and Test Unit
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2237304 Systems Engineering Management Using Transdisciplinary Quality System Development Lifecycle Model
Authors: Mohamed Asaad Abdelrazek, Amir Taher El-Sheikh, M. Zayan, A.M. Elhady
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The successful realization of complex systems is dependent not only on the technology issues and the process for implementing them, but on the management issues as well. Managing the systems development lifecycle requires technical management. Systems engineering management is the technical management. Systems engineering management is accomplished by incorporating many activities. The three major activities are development phasing, systems engineering process and lifecycle integration. Systems engineering management activities are performed across the system development lifecycle. Due to the ever-increasing complexity of systems as well the difficulty of managing and tracking the development activities, new ways to achieve systems engineering management activities are required. This paper presents a systematic approach used as a design management tool applied across systems engineering management roles. In this approach, Transdisciplinary System Development Lifecycle (TSDL) Model has been modified and integrated with Quality Function Deployment. Hereinafter, the name of the systematic approach is the Transdisciplinary Quality System Development Lifecycle (TQSDL) Model. The QFD translates the voice of customers (VOC) into measurable technical characteristics. The modified TSDL model is based on Axiomatic Design developed by Suh which is applicable to all designs: products, processes, systems and organizations. The TQSDL model aims to provide a robust structure and systematic thinking to support the implementation of systems engineering management roles. This approach ensures that the customer requirements are fulfilled as well as satisfies all the systems engineering manager roles and activities.Keywords: Axiomatic design, quality function deployment, systems engineering management, system development lifecycle.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1744303 Study of the Energy Efficiency of Buildings under Tropical Climate with a View to Sustainable Development: Choice of Material Adapted to the Protection of the Environment
Authors: Guarry Montrose, Ted Soubdhan
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In the context of sustainable development and climate change, the adaptation of buildings to the climatic context in hot climates is a necessity if we want to improve living conditions in housing and reduce the risks to the health and productivity of occupants due to thermal discomfort in buildings. One can find a wide variety of efficient solutions but with high costs. In developing countries, especially tropical countries, we need to appreciate a technology with a very limited cost that is affordable for everyone, energy efficient and protects the environment. Biosourced insulation is a product based on plant fibers, animal products or products from recyclable paper or clothing. Their development meets the objectives of maintaining biodiversity, reducing waste and protecting the environment. In tropical or hot countries, the aim is to protect the building from solar thermal radiation, a source of discomfort. The aim of this work is in line with the logic of energy control and environmental protection, the approach is to make the occupants of buildings comfortable, reduce their carbon dioxide emissions (CO2) and decrease their energy consumption (energy efficiency). We have chosen to study the thermo-physical properties of banana leaves and sawdust, especially their thermal conductivities, direct measurements were made using the flash method and the hot plate method. We also measured the heat flow on both sides of each sample by the hot box method. The results from these different experiences show that these materials are very efficient used as insulation. We have also conducted a building thermal simulation using banana leaves as one of the materials under Design Builder software. Air-conditioning load as well as CO2 release was used as performance indicator. When the air-conditioned building cell is protected on the roof by banana leaves and integrated into the walls with solar protection of the glazing, it saves up to 64.3% of energy and avoids 57% of CO2 emissions.
Keywords: Plant fibers, tropical climates, sustainable development, waste reduction.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 530302 Perforation Analysis of the Aluminum Alloy Sheets Subjected to High Rate of Loading and Heated Using Thermal Chamber: Experimental and Numerical Approach
Authors: A. Bendarma, T. Jankowiak, A. Rusinek, T. Lodygowski, M. Klósak, S. Bouslikhane
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The analysis of the mechanical characteristics and dynamic behavior of aluminum alloy sheet due to perforation tests based on the experimental tests coupled with the numerical simulation is presented. The impact problems (penetration and perforation) of the metallic plates have been of interest for a long time. Experimental, analytical as well as numerical studies have been carried out to analyze in details the perforation process. Based on these approaches, the ballistic properties of the material have been studied. The initial and residual velocities laser sensor is used during experiments to obtain the ballistic curve and the ballistic limit. The energy balance is also reported together with the energy absorbed by the aluminum including the ballistic curve and ballistic limit. The high speed camera helps to estimate the failure time and to calculate the impact force. A wide range of initial impact velocities from 40 up to 180 m/s has been covered during the tests. The mass of the conical nose shaped projectile is 28 g, its diameter is 12 mm, and the thickness of the aluminum sheet is equal to 1.0 mm. The ABAQUS/Explicit finite element code has been used to simulate the perforation processes. The comparison of the ballistic curve was obtained numerically and was verified experimentally, and the failure patterns are presented using the optimal mesh densities which provide the stability of the results. A good agreement of the numerical and experimental results is observed.Keywords: Aluminum alloy, ballistic behavior, failure criterion, numerical simulation.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 921301 A Communication Signal Recognition Algorithm Based on Holder Coefficient Characteristics
Authors: Hui Zhang, Ye Tian, Fang Ye, Ziming Guo
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Communication signal modulation recognition technology is one of the key technologies in the field of modern information warfare. At present, communication signal automatic modulation recognition methods are mainly divided into two major categories. One is the maximum likelihood hypothesis testing method based on decision theory, the other is a statistical pattern recognition method based on feature extraction. Now, the most commonly used is a statistical pattern recognition method, which includes feature extraction and classifier design. With the increasingly complex electromagnetic environment of communications, how to effectively extract the features of various signals at low signal-to-noise ratio (SNR) is a hot topic for scholars in various countries. To solve this problem, this paper proposes a feature extraction algorithm for the communication signal based on the improved Holder cloud feature. And the extreme learning machine (ELM) is used which aims at the problem of the real-time in the modern warfare to classify the extracted features. The algorithm extracts the digital features of the improved cloud model without deterministic information in a low SNR environment, and uses the improved cloud model to obtain more stable Holder cloud features and the performance of the algorithm is improved. This algorithm addresses the problem that a simple feature extraction algorithm based on Holder coefficient feature is difficult to recognize at low SNR, and it also has a better recognition accuracy. The results of simulations show that the approach in this paper still has a good classification result at low SNR, even when the SNR is -15dB, the recognition accuracy still reaches 76%.Keywords: Communication signal, feature extraction, holder coefficient, improved cloud model.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 695300 Review of Downscaling Methods in Climate Change and Their Role in Hydrological Studies
Authors: Nishi Bhuvandas, P. V. Timbadiya, P. L. Patel, P. D. Porey
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Recent perceived climate variability raises concerns with unprecedented hydrological phenomena and extremes. Distribution and circulation of the waters of the Earth become increasingly difficult to determine because of additional uncertainty related to anthropogenic emissions. The world wide observed changes in the large-scale hydrological cycle have been related to an increase in the observed temperature over several decades. Although the effect of change in climate on hydrology provides a general picture of possible hydrological global change, new tools and frameworks for modelling hydrological series with nonstationary characteristics at finer scales, are required for assessing climate change impacts. Of the downscaling techniques, dynamic downscaling is usually based on the use of Regional Climate Models (RCMs), which generate finer resolution output based on atmospheric physics over a region using General Circulation Model (GCM) fields as boundary conditions. However, RCMs are not expected to capture the observed spatial precipitation extremes at a fine cell scale or at a basin scale. Statistical downscaling derives a statistical or empirical relationship between the variables simulated by the GCMs, called predictors, and station-scale hydrologic variables, called predictands. The main focus of the paper is on the need for using statistical downscaling techniques for projection of local hydrometeorological variables under climate change scenarios. The projections can be then served as a means of input source to various hydrologic models to obtain streamflow, evapotranspiration, soil moisture and other hydrological variables of interest.
Keywords: Climate Change, Downscaling, GCM, RCM.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3361299 Optimization of Shale Gas Production by Advanced Hydraulic Fracturing
Authors: Fazl Ullah, Rahmat Ullah
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This paper shows a comprehensive learning focused on the optimization of gas production in shale gas reservoirs through hydraulic fracturing. Shale gas has emerged as an important unconventional vigor resource, necessitating innovative techniques to enhance its extraction. The key objective of this study is to examine the influence of fracture parameters on reservoir productivity and formulate strategies for production optimization. A sophisticated model integrating gas flow dynamics and real stress considerations is developed for hydraulic fracturing in multi-stage shale gas reservoirs. This model encompasses distinct zones: a single-porosity medium region, a dual-porosity average region, and a hydraulic fracture region. The apparent permeability of the matrix and fracture system is modeled using principles like effective stress mechanics, porous elastic medium theory, fractal dimension evolution, and fluid transport apparatuses. The developed model is then validated using field data from the Barnett and Marcellus formations, enhancing its reliability and accuracy. By solving the partial differential equation by means of COMSOL software, the research yields valuable insights into optimal fracture parameters. The findings reveal the influence of fracture length, diversion capacity, and width on gas production. For reservoirs with higher permeability, extending hydraulic fracture lengths proves beneficial, while complex fracture geometries offer potential for low-permeability reservoirs. Overall, this study contributes to a deeper understanding of hydraulic cracking dynamics in shale gas reservoirs and provides essential guidance for optimizing gas production. The research findings are instrumental for energy industry professionals, researchers, and policymakers alike, shaping the future of sustainable energy extraction from unconventional resources.
Keywords: Fluid-solid coupling, apparent permeability, shale gas reservoir, fracture property, numerical simulation.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 142298 Silver Modified TiO2/Halloysite Thin Films for Decontamination of Target Pollutants
Authors: Dionisios Panagiotaras, Elias Stathatos, Dimitrios Papoulis
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Sol-gel method has been used to fabricate nanocomposite films on glass substrates composed halloysite clay mineral and nanocrystalline TiO2. The methodology for the synthesis involves a simple chemistry method utilized nonionic surfactant molecule as pore directing agent along with the acetic acid-based solgel route with the absence of water molecules. The thermal treatment of composite films at 450oC ensures elimination of organic material and lead to the formation of TiO2 nanoparticles onto the surface of the halloysite nanotubes. Microscopy techniques and porosimetry methods used in order to delineate the structural characteristics of the materials. The nanocomposite films produced have no cracks and active anatase crystal phase with small crystallite size were deposited on halloysite nanotubes. The photocatalytic properties for the new materials were examined for the decomposition of the Basic Blue 41 azo dye in solution. These, nanotechnology based composite films show high efficiency for dye’s discoloration in spite of different halloysite quantities and small amount of halloysite/TiO2 catalyst immobilized onto glass substrates. Moreover, we examined the modification of the halloysite/TiO2 films with silver particles in order to improve the photocatalytic properties of the films. Indeed, the presence of silver nanoparticles enhances the discoloration rate of the Basic Blue 41 compared to the efficiencies obtained for unmodified films.
Keywords: Clay mineral, nanotubular Halloysite, Photocatalysis, Titanium Dioxide, Silver modification.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2521297 Influence of the Moisture Content on the Flowability of Fine-Grained Iron Ore Concentrate
Authors: C. Lanzerstorfer, M. Hinterberger
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The iron content of the ore used is crucial for the productivity and coke consumption rate in blast furnace pig iron production. Therefore, most iron ore deposits are processed in beneficiation plants to increase the iron content and remove impurities. In several comminution stages, the particle size of the ore is reduced to ensure that the iron oxides are physically liberated from the gangue. Subsequently, physical separation processes are applied to concentrate the iron ore. The fine-grained ore concentrates produced need to be transported, stored, and processed. For smooth operation of these processes, the flow properties of the material are crucial. The flowability of powders depends on several properties of the material: grain size, grain size distribution, grain shape, and moisture content of the material. The flowability of powders can be measured using ring shear testers. In this study, the influence of the moisture content on the flowability for the Krivoy Rog magnetite iron ore concentrate was investigated. Dry iron ore concentrate was mixed with varying amounts of water to produce samples with a moisture content in the range of 0.2 to 12.2%. The flowability of the samples was investigated using a Schulze ring shear tester. At all measured values of the normal stress (1.0 kPa – 20 kPa), the flowability decreased significantly from dry ore to a moisture content of approximately 3-5%. At higher moisture contents, the flowability was nearly constant, while at the maximum moisture content the flowability improved for high values of the normal stress only. The results also showed an improving flowability with increasing consolidation stress for all moisture content levels investigated. The wall friction angle of the dust with carbon steel (S235JR), and an ultra-high molecule low-pressure polyethylene (Robalon) was also investigated. The wall friction angle increased significantly from dry ore to a moisture content of approximately 3%. For higher moisture content levels, the wall friction angles were nearly constant. Generally, the wall friction angle was approximately 4° lower at the higher wall normal stress.
Keywords: Iron ore concentrate, flowability, moisture content, wall friction angle.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1507296 Using GIS and Map Data for the Analysis of the Relationship between Soil and Groundwater Quality at Saline Soil Area of Kham Sakaesaeng District, Nakhon Ratchasima, Thailand
Authors: W. Thongwat, B. Terakulsatit
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The study area is Kham Sakaesaeng District in Nakhon Ratchasima Province, the south section of Northeastern Thailand, located in the Lower Khorat-Ubol Basin. This region is the one of saline soil area, located in a dry plateau and regularly experience standing with periods of floods and alternating with periods of drought. Especially, the drought in the summer season causes the major saline soil and saline water problems of this region. The general cause of dry land salting resulted from salting on irrigated land, and an excess of water leading to the rising water table in the aquifer. The purpose of this study is to determine the relationship of physical and chemical properties between the soil and groundwater. The soil and groundwater samples were collected in both rainy and summer seasons. The content of pH, electrical conductivity (EC), total dissolved solids (TDS), chloride and salinity were investigated. The experimental result of soil and groundwater samples show the slightly pH less than 7, EC (186 to 8,156 us/cm and 960 to 10,712 us/cm), TDS (93 to 3,940 ppm and 480 to 5,356 ppm), chloride content (45.58 to 4,177,015 mg/l and 227.90 to 9,216,736 mg/l), and salinity (0.07 to 4.82 ppt and 0.24 to 14.46 ppt) in the rainy and summer seasons, respectively. The distribution of chloride content and salinity content were interpolated and displayed as a map by using ArcMap 10.3 program, according to the season. The result of saline soil and brined groundwater in the study area were related to the low-lying topography, drought area, and salt-source exposure. Especially, the Rock Salt Member of Maha Sarakham Formation was exposed or lies near the ground surface in this study area. During the rainy season, salt was eroded or weathered from the salt-source rock formation and transported by surface flow or leached into the groundwater. In the dry season, the ground surface is dry enough resulting salt precipitates from the brined surface water or rises from the brined groundwater influencing the increasing content of chloride and salinity in the ground surface and groundwater.Keywords: Environmental geology, soil salinity, geochemistry, groundwater hydrology.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1918295 Undergraduates Learning Preferences: A Comparison of Science, Technology and Social Science Academic Disciplines in Relations to Teaching Designs and Strategies
Authors: Salina Budin, Shaira Ismail
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Students learn effectively in a learning environment with a suitable teaching approach that matches their learning preferences. The main objective of the study is to examine the learning preferences amongst the students in the Science and Technology (S&T), and Social Science (SS) fields of study at the Universiti Teknologi Mara (UiTM), Pulau Pinang. The measurement instrument is based on the Dunn and Dunn Learning Styles which measure five elements of learning styles; environmental, sociological, emotional, physiological and psychological. Questionnaires are distributed amongst undergraduates in the Faculty of Mechanical Engineering and Faculty of Business Management. The respondents comprise of 131 diploma students of the Faculty of Mechanical Engineering and 111 degree students of the Faculty of Business Management. The results indicate that, both S&T and SS students share a similar learning preferences on the environmental aspect, emotional preferences, motivational level, learning responsibility, persistent level in learning and learning structure. Most of the S&T students are concluded as analytical learners and the majority of SS students are global learners. Both S&T and SS students are concluded as visual learners, preferred to be in an active mobility in a relaxing and enjoying mode with some light of refreshments during the learning process and exhibited reflective characteristics in learning. Obviously, the S&T students are considered as left brain dominant, whereas the SS students are right brain dominant. The findings highlighted that both categories of students exhibited similar learning preferences except on psychological preferences.Keywords: Learning preferences, Dunn and Dunn learning style, teaching approach, science and technology, social science.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1376294 Effect of Natural Fibres Inclusion in Clay Bricks: Physico-Mechanical Properties
Authors: Chee-Ming Chan
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In spite of the advent of new materials, clay bricks remain, arguably, the most popular construction materials today. Nevertheless the low cost and versatility of clay bricks cannot always be associated with high environmental and sustainable values, especially in terms of raw material sources and manufacturing processes. At the same time, the worldwide agricultural footprint is fast growing, with vast agricultural land cultivation and active expansion of the agro-based industry. The resulting large quantities of agricultural wastes, unfortunately, are not always well managed or utilised. These wastes can be recycled, such as by retrieving fibres from disposed leaves and fruit bunches, and then incorporated in brick-making. This way the clay bricks are made a 'greener' building material and the discarded natural wastes can be reutilised, avoiding otherwise wasteful landfill and harmful open incineration. This study examined the physical and mechanical properties of clay bricks made by adding two natural fibres to a clay-water mixture, with baked and non-baked conditions. The fibres were sourced from pineapple leaves (PF) and oil palm fruit bunch (OF), and added within the range of 0.25-0.75 %. Cement was added as a binder to the mixture at 5-15 %. Although the two fibres had different effects on the bricks produced, cement appeared to dominate the compressive strength. The non-baked bricks disintegrated when submerged in water, while the baked ones displayed cement-dependent characteristics in water-absorption and density changes. Interestingly, further increase in fibre content did not cause significant density decrease in both the baked and non-baked bricks.Keywords: natural fibres, clay bricks, strength, water absorption, density.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 4642293 SUPAR: System for User-Centric Profiling of Association Rules in Streaming Data
Authors: Sarabjeet Kaur Kochhar
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With a surge of stream processing applications novel techniques are required for generation and analysis of association rules in streams. The traditional rule mining solutions cannot handle streams because they generally require multiple passes over the data and do not guarantee the results in a predictable, small time. Though researchers have been proposing algorithms for generation of rules from streams, there has not been much focus on their analysis. We propose Association rule profiling, a user centric process for analyzing association rules and attaching suitable profiles to them depending on their changing frequency behavior over a previous snapshot of time in a data stream. Association rule profiles provide insights into the changing nature of associations and can be used to characterize the associations. We discuss importance of characteristics such as predictability of linkages present in the data and propose metric to quantify it. We also show how association rule profiles can aid in generation of user specific, more understandable and actionable rules. The framework is implemented as SUPAR: System for Usercentric Profiling of Association Rules in streaming data. The proposed system offers following capabilities: i) Continuous monitoring of frequency of streaming item-sets and detection of significant changes therein for association rule profiling. ii) Computation of metrics for quantifying predictability of associations present in the data. iii) User-centric control of the characterization process: user can control the framework through a) constraint specification and b) non-interesting rule elimination.Keywords: Data Streams, User subjectivity, Change detection, Association rule profiles, Predictability.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1447292 Optimization of Some Process Parameters to Produce Raisin Concentrate in Khorasan Region of Iran
Authors: Peiman Ariaii, Hamid Tavakolipour, Mohsen Pirdashti, Rabehe Izadi Amoli
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Raisin Concentrate (RC) are the most important products obtained in the raisin processing industries. These RC products are now used to make the syrups, drinks and confectionery productions and introduced as natural substitute for sugar in food applications. Iran is a one of the biggest raisin exporter in the world but unfortunately despite a good raw material, no serious effort to extract the RC has been taken in Iran. Therefore, in this paper, we determined and analyzed affected parameters on extracting RC process and then optimizing these parameters for design the extracting RC process in two types of raisin (round and long) produced in Khorasan region. Two levels of solvent (1:1 and 2:1), three levels of extraction temperature (60°C, 70°C and 80°C), and three levels of concentration temperature (50°C, 60°C and 70°C) were the treatments. Finally physicochemical characteristics of the obtained concentrate such as color, viscosity, percentage of reduction sugar, acidity and the microbial tests (mould and yeast) were counted. The analysis was performed on the basis of factorial in the form of completely randomized design (CRD) and Duncan's multiple range test (DMRT) was used for the comparison of the means. Statistical analysis of results showed that optimal conditions for production of concentrate is round raisins when the solvent ratio was 2:1 with extraction temperature of 60°C and then concentration temperature of 50°C. Round raisin is cheaper than the long one, and it is more economical to concentrate production. Furthermore, round raisin has more aromas and the less color degree with increasing the temperature of concentration and extraction. Finally, according to mentioned factors the concentrate of round raisin is recommended.Keywords: Raisin concentrate, optimization, process parameters, round raisin, Iran.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1586291 Emerging Technologies in European Aeronautics: How Collaborative Innovation Efforts are Shaping the Industry
Authors: Nikola Radovanovic, Petros Gkotsis, Mathieu Doussineau
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Aeronautics is regarded as a strategically important sector for European competitiveness. It was at the heart of European entrepreneurial development since the industry was born. Currently, the EU is the world leader in the production of civil aircraft, including helicopters, aircraft engines, parts, and components. It is recording a surplus in trade relating to aerospace products, which are exported all over the globe. Also, this industry shows above-average investments in research and development, as demonstrated in the patent activity in this area. The post-pandemic recovery of the industry will partly depend on the possibilities to streamline collaboration in further research and innovation activities. Aeronautics features as one of the often-selected priority domains in smart specialisation, which represents the main regional and national approach in developing and implementing innovation policies in Europe. The basis for the selection of priority domains for smart specialisation lies in the mapping of innovative potential, with research and patent activities being among the key elements of this analysis. This research is aimed at identifying characteristics of the trends in research and patent activities in the regions and countries that base their competitiveness on the aeronautics sector. It is also aimed at determining the scope and patterns of collaborations in aeronautics between innovators from the European regions, focusing on revealing new technology areas that emerge from these collaborations. For this purpose, we developed a methodology based on desk research and the analysis of the PATSTAT patent database as well as the databases of R&I framework programmes.
Keywords: aeronautics, smart specialisation, innovation policy, regional policy.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 248290 Thermal Treatments and Characteristics Study On Unalloyed Structural (AISI 1140) Steel
Authors: S. S. Sharma, P. R. Prabhu, Rajagopal Chadaga
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The main emphasis of metallurgists has been to process the materials to obtain the balanced mechanical properties for the given application. One of the processing routes to alter the properties is heat treatment. Nearly 90% of the structural applications are related to the medium carbon an alloyed steels and hence are regarded as structural steels. The major requirement in the conventional steel is to improve workability, toughness, hardness and grain refinement. In this view, it is proposed to study the mechanical and tribological properties of unalloyed structural (AISI 1140) steel with different thermal (heat) treatments like annealing, normalizing, tempering and hardening and compared with as brought (cold worked) specimen. All heat treatments are carried out in atmospheric condition. Hardening treatment improves hardness of the material, a marginal decrease in hardness value with improved ductility is observed in tempering. Annealing and normalizing improve ductility of the specimen. Normalized specimen shows ultimate ductility. Hardened specimen shows highest wear resistance in the initial period of slide wear where as above 25KM of sliding distance, as brought steel dominates the hardened specimen. Both mild and severe wear regions are observed. Microstructural analysis shows the existence of pearlitic structure in normalized specimen, lath martensitic structure in hardened, pearlitic, ferritic structure in annealed specimen.
Keywords: Annealing, hardness, heat treatment, normalizing, wear.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2105289 PM10 Chemical Characteristics in a Background Site at the Universidad Libre Bogotá
Authors: Laura X. Martinez, Andrés F. Rodríguez, Ruth A. Catacoli
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One of the most important factors for air pollution is that the concentrations of PM10 maintain a constant trend, with the exception of some places where that frequently surpasses the allowed ranges established by Colombian legislation. The community that surrounds the Universidad Libre Bogotá is inhabited by a considerable number of students and workers, all of whom are possibly being exposed to PM10 for long periods of time while on campus. Thus, the chemical characterization of PM10 found in the ambient air at the Universidad Libre Bogotá was identified as a problem. A Hi-Vol sampler and EPA Test Method 5 were used to determine if the quality of air is adequate for the human respiratory system. Additionally, quartz fiber filters were utilized during sampling. Samples were taken three days a week during a dry period throughout the months of November and December 2015. The gravimetric analysis method was used to determine PM10 concentrations. The chemical characterization includes non-conventional carcinogenic pollutants. Atomic absorption spectrophotometry (AAS) was used for the determination of metals and VOCs were analyzed using the FTIR (Fourier transform infrared spectroscopy) method. In this way, concentrations of PM10, ranging from values of 13 µg/m3 to 66 µg/m3, were obtained; these values were below standard conditions. This evidence concludes that the PM10 concentrations during an exposure period of 24 hours are lower than the values established by Colombian law, Resolution 610 of 2010; however, when comparing these with the limits set by the World Health Organization (WHO), these concentrations could possibly exceed permissible levels.Keywords: Air quality, atomic absorption spectrophotometry, Fourier transform infrared spectroscopy, particulate matter.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 901288 Hydraulic Unbalance in Oil Injected Twin Rotary Screw Compressor Vibration Analysis (A Case History Related to Iran Oil Industries)
Authors: Omid A. Zargar
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Vibration analysis of screw compressors is one of the most challenging cases in preventive maintenance. This kind of equipment considered as vibration bad actor facilities in industrial plants. On line condition monitoring systems developed too much in recent years. The high frequency vibration of ball bearings, gears, male and female caused complex fast Fourier transform (FFT) and time wave form (TWF) in screw compressors. The male and female randomly are sent to balance shop for balancing operation. This kind of operation usually caused some bending in rotors during the process that could cause further machining in such equipment. This kind of machining operation increased the vibration analysis complexity beside some process characteristic abnormality like inlet and out let pressure and temperature. In this paper mechanical principal and different type of screw compressors explained. Besides, some new condition monitoring systems and techniques for screw compressors discussed. Finally, one of the common behavior of oil injected twin rotary screw compressors called hydraulic unbalance that usually occurred after machining operation of male or female and have some specific characteristics in FFT and TWF discussed in details through a case history related to Iran oil industries.
Keywords: Vibration analysis, twin screw compressor, oil injected screw compressor, time wave form (TWF), fast Fourier transform (FFT), Hydraulic unbalance and rotor unbalance.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 4570287 Implication and Genetic Variations on Lipid Profile of the Fasting Respondent
Authors: Rohayu Izanwati M. R., Muhamad Ridhwan M. R., Abbe Maleyki M. J., Ahmad Zubaidi A. L., Zahri M. K.
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PPARs function as regulators of lipid and lipoprotein metabolism. The aim of the study was to compare the lipid profile between two phases of fasting and to examine the frequency and relationship of peroxisome proliferator-activated receptor, PPARα gene polymorphisms to lipid profile in fasting respondents. We conducted a case-control study protocol, which included 21 healthy volunteers without gender discrimination at the age of 18 years old. 3 ml of blood sample was drawn before the fasting phase and during the fasting phase (in Ramadhan month). 1ml of serum for the lipid profile was analyzed by using the automated chemistry analyser (Olympus, AU 400) and the data were analysed using the Paired T-Test (SPSS ver.20). DNA was extracted and PCR was conducted utilising 6 sets of primer. Primers were designed within 6 exons of interest in PPARα gene. Genetic and metabolic characteristics of fasting respondents and controls were estimated and compared. Fasting respondents were significantly have lowered the LDL levels (p=0.03). There were no polymorphisms detected except in exon 1 with 5% of this population study respectively. The polymorphisms in exon 1 of the PPARα gene were found in low frequency. Regarding the 1375G/T and 1386G/T polymorphisms in the exon 1 of the PPARα gene, the T-allele in fasting phase had no association with the decreased LDL levels (Fisher Exact Test). However this association is more promising when the sample size is larger in order to elucidate the precise impact of the polymorphisms on lipid profile in the population. In conclusion, the PPARα gene polymorphisms do not appear to affect the LDL of fasting respondents.
Keywords: Fasting, LDL, Peroxisome proliferator activated receptor alpha (PPAR-α), Polymorphisms.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1632286 Evaluating Probable Bending of Frames for Near-Field and Far-Field Records
Authors: Majid Saaly, Shahriar Tavousi Tafreshi, Mehdi Nazari Afshar
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Most reinforced concrete structures are designed only under heavy loads have large transverse reinforcement spacing values, and therefore suffer severe failure after intense ground movements. The main goal of this paper is to compare the shear- and axial failure of concrete bending frames available in Tehran using Incremental Dynamic Analysis (IDA) under near- and far-field records. For this purpose, IDA of 5, 10, and 15-story concrete structures were done under seven far-fault records and five near-faults records. The results show that in two-dimensional models of short-rise, mid-rise and high-rise reinforced concrete frames located on Type-3 soil, increasing the distance of the transverse reinforcement can increase the maximum inter-story drift ratio values up to 37%. According to the existing results on 5, 10, and 15-story reinforced concrete models located on Type-3 soil, records with characteristics such as fling-step and directivity create maximum drift values between floors more than far-fault earthquakes. The results indicated that in the case of seismic excitation modes under earthquake encompassing directivity or fling-step, the probability values of failure and failure possibility increasing rate values are much smaller than the corresponding values of far-fault earthquakes. However, in near-fault frame records, the probability of exceedance occurs at lower seismic intensities compared to far-fault records.
Keywords: Directivity, fling-step, fragility curve, IDA, inter story drift ratio.v
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 349285 Vibration Characteristics of Functionally Graded Material Skew Plate in Thermal Environment
Authors: Gulshan Taj M. N. A., Anupam Chakrabarti, Vipul Prakash
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In the present investigation, free vibration of functionally graded material (FGM) skew plates under thermal environment is studied. Kinematics equations are based on the Reddy’s higher order shear deformation theory and a nine noded isoparametric Lagrangian element is adopted to mesh the plate geometry. The issue of C1 continuity requirement related to the assumed displacement field has been circumvented effectively to develop C0 finite element formulation. Effective mechanical properties of the constituents of the plate are considered to be as position and temperature dependent and assumed to vary in the thickness direction according to a simple power law distribution. The displacement components of a rectangular plate are mapped into skew plate geometry by means of suitable transformation rule. One dimensional Fourier heat conduction equation is used to ascertain the temperature profile of the plate along thickness direction. Influence of different parameters such as volume fraction index, boundary condition, aspect ratio, thickness ratio and temperature field on frequency parameter of the FGM skew plate is demonstrated by performing various examples and the related findings are discussed briefly. New results are generated for vibration of the FGM skew plate under thermal environment, for the first time, which may be implemented in the future research involving similar kind of problems.
Keywords: Functionally graded material, finite element method, higher order shear deformation theory, skew plate, thermal vibration.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3596284 The Role of Home Composting in Waste Management Cost Reduction
Authors: Nahid Hassanshahi, Ayoub Karimi-Jashni, Nasser Talebbeydokhti
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Due to the economic and environmental benefits of producing less waste, the US Environmental Protection Agency (EPA) introduces source reduction as one of the most important means to deal with the problems caused by increased landfills and pollution. Waste reduction involves all waste management methods, including source reduction, recycling, and composting, which reduce waste flow to landfills or other disposal facilities. Source reduction of waste can be studied from two perspectives: avoiding waste production, or reducing per capita waste production, and waste deviation that indicates the reduction of waste transfer to landfills. The present paper has investigated home composting as a managerial solution for reduction of waste transfer to landfills. Home composting has many benefits. The use of household waste for the production of compost will result in a much smaller amount of waste being sent to landfills, which in turn will reduce the costs of waste collection, transportation and burial. Reducing the volume of waste for disposal and using them for the production of compost and plant fertilizer might help to recycle the material in a shorter time and to use them effectively in order to preserve the environment and reduce contamination. Producing compost in a home-based manner requires very small piece of land for preparation and recycling compared with other methods. The final product of home-made compost is valuable and helps to grow crops and garden plants. It is also used for modifying the soil structure and maintaining its moisture. The food that is transferred to landfills will spoil and produce leachate after a while. It will also release methane and greenhouse gases. But, composting these materials at home is the best way to manage degradable materials, use them efficiently and reduce environmental pollution. Studies have shown that the benefits of the sale of produced compost and the reduced costs of collecting, transporting, and burying waste can well be responsive to the costs of purchasing home compost machine and the cost of related trainings. Moreover, the process of producing home compost may be profitable within 4 to 5 years and as a result, it will have a major role in reducing waste management.
Keywords: Compost, home compost, reducing waste, waste management.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 868283 The Influence of Biofuels on the Permeability of Sand-Bentonite Liners
Authors: Mousa Bani Baker, Maria Elektorowicz, Adel Hanna, Altayeb Qasem
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Liners are made to protect the groundwater table from the infiltration of leachate which normally carries different kinds of toxic materials from landfills. Although these liners are engineered to last for long period of time; unfortunately these liners fail; therefore, toxic materials pass to groundwater. This paper focuses on the changes of the hydraulic conductivity of a sand-bentonite liner due to the infiltration of biofuel and ethanol fuel. Series of laboratory tests were conducted in 20-cm-high PVC columns. Several compositions of sand-bentonite liners were tested: 95% sand: 5% bentonite; 90% sand: 10% bentonite; and 100% sand (passed mesh #40). The columns were subjected to extreme pressures of 40 kPa, and 100 kPa to evaluate the transport of alternative fuels (biofuel and ethanol fuel). For comparative studies, similar tests were carried out using water. Results showed that hydraulic conductivity increased due to the infiltration of alternative fuels through the liners. Accordingly, the increase in the hydraulic conductivity showed significant dependency on the type of liner mixture and the characteristics of the liquid. The hydraulic conductivity of a liner (subjected to biofuel infiltration) consisting of 5% bentonite: 95% sand under pressure of 40 kPa and 100 kPa had increased by one fold. In addition, the hydraulic conductivity of a liner consisting of 10% bentonite: 90% sand under pressure of 40 kPa and 100 kPa and infiltrated by biofuel had increased by three folds. On the other hand, the results obtained by water infiltration under 40 kPa showed lower hydraulic conductivities of 1.50×10-5 and 1.37×10-9 cm/s for 5% bentonite: 95% sand, and 10% bentonite: 90% sand, respectively. Similarly, under 100 kPa, the hydraulic conductivities were 2.30×10-5 and 1.90×10-9 cm/s for 5% bentonite: 95% sand, and 10% bentonite: 90% sand, respectively.Keywords: Biofuel, Ethanol; Hydraulic conductivity Landfill, Leakage, Liner failure, Liner performance Fine-grained soils, Particle size, Sand-bentonite.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1989282 Effect of Injection Moulding Process Parameter on Tensile Strength Using Taguchi Method
Authors: Gurjeet Singh, M. K. Pradhan, Ajay Verma
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The plastic industry plays very important role in the economy of any country. It is generally among the leading share of the economy of the country. Since metals and their alloys are very rarely available on the earth. Therefore, to produce plastic products and components, which finds application in many industrial as well as household consumer products is beneficial. Since 50% plastic products are manufactured by injection moulding process. For production of better quality product, we have to control quality characteristics and performance of the product. The process parameters plays a significant role in production of plastic, hence the control of process parameter is essential. In this paper the effect of the parameters selection on injection moulding process has been described. It is to define suitable parameters in producing plastic product. Selecting the process parameter by trial and error is neither desirable nor acceptable, as it is often tends to increase the cost and time. Hence, optimization of processing parameter of injection moulding process is essential. The experiments were designed with Taguchi’s orthogonal array to achieve the result with least number of experiments. Plastic material polypropylene is studied. Tensile strength test of material is done on universal testing machine, which is produced by injection moulding machine. By using Taguchi technique with the help of MiniTab-14 software the best value of injection pressure, melt temperature, packing pressure and packing time is obtained. We found that process parameter packing pressure contribute more in production of good tensile plastic product.
Keywords: Injection moulding, tensile strength, Taguchi method, poly-propylene.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3749281 Performance Analysis of Three Absorption Heat Pump Cycles, Full and Partial Loads Operations
Authors: B. Dehghan, T. Toppi, M. Aprile, M. Motta
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The environmental concerns related to global warming and ozone layer depletion along with the growing worldwide demand for heating and cooling have brought an increasing attention toward ecological and efficient Heating, Ventilation, and Air Conditioning (HVAC) systems. Furthermore, since space heating accounts for a considerable part of the European primary/final energy use, it has been identified as one of the sectors with the most challenging targets in energy use reduction. Heat pumps are commonly considered as a technology able to contribute to the achievement of the targets. Current research focuses on the full load operation and seasonal performance assessment of three gas-driven absorption heat pump cycles. To do this, investigations of the gas-driven air-source ammonia-water absorption heat pump systems for small-scale space heating applications are presented. For each of the presented cycles, both full-load under various temperature conditions and seasonal performances are predicted by means of numerical simulations. It has been considered that small capacity appliances are usually equipped with fixed geometry restrictors, meaning that the solution mass flow rate is driven by the pressure difference across the associated restrictor valve. Results show that gas utilization efficiency (GUE) of the cycles varies between 1.2 and 1.7 for both full and partial loads and vapor exchange (VX) cycle is found to achieve the highest efficiency. It is noticed that, for typical space heating applications, heat pumps operate over a wide range of capacities and thermal lifts. Thus, partially, the novelty introduced in the paper is the investigation based on a seasonal performance approach, following the method prescribed in a recent European standard (EN 12309). The overall result is a modest variation in the seasonal performance for analyzed cycles, from 1.427 (single-effect) to 1.493 (vapor-exchange).
Keywords: Absorption cycles, gas utilization efficiency, heat pump, seasonal performance, vapor exchange cycle.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 698280 A Look at the History of Calligraphy in Decoration of Mosques in Iran: 630-1630 AD
Authors: Cengiz Tavşan, Niloufar Akbarzadeh
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Architecture in Iran has a continuous history from at least 5000 BC to the present, and numerous Iranian pre-Islamic elements have contributed significantly to the formation of Islamic art. At first, decoration was limited to small objects and containers and then progressed in the art of plaster and brickwork. They later applied in architecture as well. The art of gypsum and brickwork, which was prevalent in the form of motifs (animals and plants) in pre-Islam, was used in the aftermath of Islam with the art of calligraphy in decorations. The splendor and beauty of Iranian architecture, especially during the Islamic era, are related to decoration and design. After the invasion of Iran by the Arabs and the introduction of Islam to Iran, the arrival of the Iranian classical architecture significantly changed, and we saw the Arabic calligraphy decoration of the mosques in Iran. The principles of aesthetics in the art of calligraphy in Iran are based precisely on the principles of the beauty of ancient Iranian and Islamic art. On the other hand, after Islam, calligraphy was one of the most important sources of Islamic art in Islam and one of the important features of Islamic culture. First, the calligraphy had no cultural meaning and was only for decoration and beautification, it had the same meaning only in the inscriptions; however, over time, it became meaningful. This article provides a summary of the history of calligraphy in the mosques (from the entrance to Islam until the Safavid period), which cannot ignore the role of the calligraphy in their decorative ideas; and also, the important role that decorative elements play in creating a public space in terms of social and aesthetic performance. This study was conducted using library studies and field studies. The purpose of this study is to show the characteristics of architecture and art of decorations in Iran, especially in the mosque's architecture, which reaches the pinnacle of progress. We will see that religious beliefs and artistic practices are merging and trying to bring a single concept.Keywords: Islamic art, Islamic architecture, decorations in Iranian mosques, calligraphy.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2172279 International Comparative Study of International Financial Reporting Standards Adoption and Earnings Quality: Effects of Differences in Accounting Standards, Industry Category, and Country Characteristics
Authors: Ichiro Mukai
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The purpose of this study is to investigate whether firms applying International Financial Reporting Standards (IFRS), provide high-quality and comparable earnings information that is useful for decision making of information users relative to firms applying local Generally Accepted Accounting Principles (GAAP). Focus is placed on the earnings quality of listed firms in several developed countries: Australia, Canada, France, Germany, Japan, the United Kingdom (UK), and the United States (US). Except for Japan and the US, the adoption of IFRS is mandatory for listed firms in these countries. In Japan, the application of IFRS is allowed for specific listed firms. In the US, the foreign firms listed on the US securities market are permitted to apply IFRS but the listed domestic firms are prohibited from doing so. In this paper, the differences in earnings quality are compared between firms applying local GAAP and those applying IFRS in each country and industry category, and the reasons of differences in earnings quality are analyzed using various factors. The results show that, although the earnings quality of firms applying IFRS is higher than that of firms applying local GAAP, this varies with country and industry category. Thus, even if a single set of global accounting standards is used for all listed firms worldwide, it is difficult to establish comparability of financial information among global firms. These findings imply that various circumstances surrounding firms, industries, and countries etc. influence business operations and affect the differences in earnings quality.
Keywords: Accruals, earnings quality, IFRS, information comparability.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 757