Search results for: Influence of Website Content to User Activation.
304 Influence of Thermal Cycle on Temperature Dependent Process Parameters Involved in GTA Welded High Carbon Steel Joints
Authors: J. Dutta, Narendranath S.
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In this research article a comprehensive investigation has been carried out to determine the effect of thermal cycle on temperature dependent process parameters developed during gas tungsten arc (GTA) welding of high carbon (AISI 1090) steel butt joints. An experiment based thermal analysis has been performed to obtain the thermal history. We have focused on different thermophysical properties such as thermal conductivity, heat transfer coefficient and cooling rate. Angular torch model has been utilized to find out the surface heat flux and its variation along the fusion zone as well as along the longitudinal direction from fusion boundary. After welding and formation of weld pool, heat transfer coefficient varies rapidly in the vicinity of molten weld bead and heat affected zone. To evaluate the heat transfer coefficient near the fusion line and near the rear end of the plate (low temperature region), established correlation has been implemented and has been compared with empirical correlation which is noted as coupled convective and radiation heat transfer coefficient. Change in thermal conductivity has been visualized by analytical model of moving point heat source. Rate of cooling has been estimated by using 2-dimensional mathematical expression of cooling rate and it has shown good agreement with experimental temperature cycle. Thermophysical properties have been varied randomly within 0 -10s time span.
Keywords: Thermal history, Gas tungsten arc welding, Butt joint, High carbon steel.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2770303 Influence of Yeast Strains on Microbiological Stability of Wheat Bread
Authors: E. Soboleva, E. Sergachyova, S. G. Davydenko, T. V. Meledina
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Problem of food preservation is extremely important for mankind. Viscous damage ("illness") of bread results from development of Bacillus spp. bacteria. High temperature resistant spores of this microorganism are steady against 120°C) and remain in bread during pastries, potentially causing spoilage of the final product. Scientists are interested in further characterization of bread spoiling Bacillus spp. species. Our aim was to find weather yeast Saccharomyces cerevisiae strains that are able to produce natural antimicrobial killer factor can preserve bread illness. By diffusion method, we showed yeast antagonistic activity against spore-forming bacteria. Experimental technological parameters were the same as for bakers' yeasts production on the industrial scale. Risograph test during dough fermentation demonstrated gas production. The major finding of the study was a clear indication of the presence of killer yeast strain antagonistic activity against rope in bread causing bacteria. After demonstrating antagonistic effect of S. cerevisiae on bacteria using solid nutrient medium, we tested baked bread under provocative conditions. We also measured formation of carbon dioxide in the dough, dough-making duration and quality of the final products, when using different strains of S. cerevisiae. It is determined that the use of yeast S. cerevisiae RCAM 01730 killer strain inhibits appearance of rope in bread. Thus, natural yeast antimicrobial killer toxin, produced by some S. cerevisiae strains is an anti-rope in bread protector.Keywords: Bakers' yeasts, rope in bread, Saccharomyces cerevisiae.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1883302 Auditor with the Javanese Characters and Non Javanese in Audit Firm: Conflict of Interest
Authors: Krisna Damayanti, Lilis Ardini
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Many issues about the relationship between auditors in auditing practices with its stakeholders often heard. It appears in perspectives of bringing out the variety of phenomena affecting from the audit practice of greed and not appreciating from the independency of the audit profession and professional code of ethics. It becomes a logical consequence in practicing of capitalism in accounting. The main purpose of this article would like to uncover the existing auditing practices in Indonesia, especially in Java that associated with a strong influence of Javanese culture with reluctant /”shy", politely, "legowo (gratefully accepted)", "ngemong" (friendly), "not mentholo" (lenient), "tepo seliro" (tolerance), "ngajeni" (respectful), "acquiescent" and also reveals its relationships with Non Javanese culture in facing the conflict of interest in practical of auditing world. The method used by interpretive approach that emphasizes the role of language, interpret and understand and see social reality as something other than a label, name or concept. Global practices in auditing of each country have particular cultures that affect the standard set by those regulatory standards results the adaptation of IAS. The majority of parties in Indonesia is dominated by Javanese racial regulators, so Java culture is embedded in every audit practices and those conditions in Java leads auditors in having similar behaviour, sometimes interfere with standard Java code of conduct must be executed by an auditor. Auditors who live in Java have the characters of Javanese culture that is hard to avoid in the audit practice. However, practically, the auditors still are relevant in their profession.
Keywords: Auditors, java, character, profession, code of ethics, client.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2331301 Distributed System Computing Resource Scheduling Algorithm Based on Deep Reinforcement Learning
Authors: Yitao Lei, Xingxiang Zhai, Burra Venkata Durga Kumar
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As the quantity and complexity of computing in large-scale software systems increase, distributed system computing becomes increasingly important. The distributed system realizes high-performance computing by collaboration between different computing resources. If there are no efficient resource scheduling resources, the abuse of distributed computing may cause resource waste and high costs. However, resource scheduling is usually an NP-hard problem, so we cannot find a general solution. However, some optimization algorithms exist like genetic algorithm, ant colony optimization, etc. The large scale of distributed systems makes this traditional optimization algorithm challenging to work with. Heuristic and machine learning algorithms are usually applied in this situation to ease the computing load. As a result, we do a review of traditional resource scheduling optimization algorithms and try to introduce a deep reinforcement learning method that utilizes the perceptual ability of neural networks and the decision-making ability of reinforcement learning. Using the machine learning method, we try to find important factors that influence the performance of distributed system computing and help the distributed system do an efficient computing resource scheduling. This paper surveys the application of deep reinforcement learning on distributed system computing resource scheduling. The research proposes a deep reinforcement learning method that uses a recurrent neural network to optimize the resource scheduling. The paper concludes the challenges and improvement directions for Deep Reinforcement Learning-based resource scheduling algorithms.
Keywords: Resource scheduling, deep reinforcement learning, distributed system, artificial intelligence.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 495300 Evaluation of the Role of Advocacy and the Quality of Care in Reducing Health Inequalities for People with Autism, Intellectual and Developmental Disabilities at Sheffield Teaching Hospitals
Authors: Jonathan Sahu, Jill Aylott
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Individuals with Autism, Intellectual and Developmental disabilities (AIDD) are one of the most vulnerable groups in society, hampered not only by their own limitations to understand and interact with the wider society, but also societal limitations in perception and understanding. Communication to express their needs and wishes is fundamental to enable such individuals to live and prosper in society. This research project was designed as an organisational case study, in a large secondary health care hospital within the National Health Service (NHS), to assess the quality of care provided to people with AIDD and to review the role of advocacy to reduce health inequalities in these individuals. Methods: The research methodology adopted was as an “insider researcher”. Data collection included both quantitative and qualitative data i.e. a mixed method approach. A semi-structured interview schedule was designed and used to obtain qualitative and quantitative primary data from a wide range of interdisciplinary frontline health care workers to assess their understanding and awareness of systems, processes and evidence based practice to offer a quality service to people with AIDD. Secondary data were obtained from sources within the organisation, in keeping with “Case Study” as a primary method, and organisational performance data were then compared against national benchmarking standards. Further data sources were accessed to help evaluate the effectiveness of different types of advocacy that were present in the organisation. This was gauged by measures of user and carer experience in the form of retrospective survey analysis, incidents and complaints. Results: Secondary data demonstrate near compliance of the Organisation with the current national benchmarking standard (Monitor Compliance Framework). However, primary data demonstrate poor knowledge of the Mental Capacity Act 2005, poor knowledge of organisational systems, processes and evidence based practice applied for people with AIDD. In addition there was poor knowledge and awareness of frontline health care workers of advocacy and advocacy schemes for this group. Conclusions: A significant amount of work needs to be undertaken to improve the quality of care delivered to individuals with AIDD. An operational strategy promoting the widespread dissemination of information may not be the best approach to deliver quality care and optimal patient experience and patient advocacy. In addition, a more robust set of standards, with appropriate metrics, needs to be developed to assess organisational performance which will stand the test of professional and public scrutiny.Keywords: Autism, intellectual developmental disabilities, advocacy, health inequalities, quality of care.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 892299 Numerical Simulation of the Flowing of Ice Slurry in Seawater Pipe of Polar Ships
Authors: Li Xu, Huanbao Jiang, Zhenfei Huang, Lailai Zhang
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In recent years, as global warming, the sea-ice extent of North Arctic undergoes an evident decrease and Arctic channel has attracted the attention of shipping industry. Ice crystals existing in the seawater of Arctic channel which enter the seawater system of the ship with the seawater were found blocking the seawater pipe. The appearance of cooler paralysis, auxiliary machine error and even ship power system paralysis may be happened if seriously. In order to reduce the effect of high temperature in auxiliary equipment, seawater system will use external ice-water to participate in the cooling cycle and achieve the state of its flow. The distribution of ice crystals in seawater pipe can be achieved. As the ice slurry system is solid liquid two-phase system, the flow process of ice-water mixture is very complex and diverse. In this paper, the flow process in seawater pipe of ice slurry is simulated with fluid dynamics simulation software based on k-ε turbulence model. As the ice packing fraction is a key factor effecting the distribution of ice crystals, the influence of ice packing fraction on the flowing process of ice slurry is analyzed. In this work, the simulation results show that as the ice packing fraction is relatively large, the distribution of ice crystals is uneven in the flowing process of the seawater which has such disadvantage as increase the possibility of blocking, that will provide scientific forecasting methods for the forming of ice block in seawater piping system. It has important significance for the reliability of the operating of polar ships in the future.Keywords: Ice slurry, seawater pipe, ice packing fraction, numerical simulation.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1379298 Air Dispersion Model for Prediction Fugitive Landfill Gaseous Emission Impact in Ambient Atmosphere
Authors: Moustafa Osman Mohammed
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This paper will explore formation of HCl aerosol at atmospheric boundary layers and encourages the uptake of environmental modeling systems (EMSs) as a practice evaluation of gaseous emissions (“framework measures”) from small and medium-sized enterprises (SMEs). The conceptual model predicts greenhouse gas emissions to ecological points beyond landfill site operations. It focuses on incorporation traditional knowledge into baseline information for both measurement data and the mathematical results, regarding parameters influence model variable inputs. The paper has simplified parameters of aerosol processes based on the more complex aerosol process computations. The simple model can be implemented to both Gaussian and Eulerian rural dispersion models. Aerosol processes considered in this study were (i) the coagulation of particles, (ii) the condensation and evaporation of organic vapors, and (iii) dry deposition. The chemical transformation of gas-phase compounds is taken into account photochemical formulation with exposure effects according to HCl concentrations as starting point of risk assessment. The discussion set out distinctly aspect of sustainability in reflection inputs, outputs, and modes of impact on the environment. Thereby, models incorporate abiotic and biotic species to broaden the scope of integration for both quantification impact and assessment risks. The later environmental obligations suggest either a recommendation or a decision of what is a legislative should be achieved for mitigation measures of landfill gas (LFG) ultimately.Keywords: Air dispersion model, landfill management, spatial analysis, environmental impact and risk assessment.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1558297 Production and Market of Certified Organic Products in Thailand
Authors: Chaiwat Kongsom, Vitoon Panyakul
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The objective of this study was to assess the production and market of certified organic products in Thailand. A purposive sampling technique was used to identify a sample group of 154 organic entrepreneurs for the study. A survey and in-depth interview were employed for data collection. Also, secondary data from organic agriculture certification body and publications was collected. Then descriptive statistics and content analysis technique were used to describe about production and market of certified organic products in Thailand. Results showed that there were 9,218 farmers on 213,183.68 Rai (83,309.2 acre) of certified organic agriculture land (0.29% of national agriculture land). A total of 57.8% of certified organic agricultural lands were certified by the international certification body. Organic farmers produced around 71,847 tons/year and worth around THB 1,914 million (Euro 47.92 million). Excluding primary producers, 471 operators involved in the Thai organic supply chains, including processors, exporters, distributors, green shops, modern trade shops (supermarket shop), farmer’s markets and food establishments were included. Export market was the major market channel and most of organic products were exported to Europe and North America. The total Thai organic market in 2014 was estimated to be worth around THB 2,331.55 million (Euro 58.22 million), of which, 77.9% was for export and 22.06% was for the domestic market. The largest exports of certified organic products were processed foods (66.1% of total export value), followed by organic rice (30.4%). In the domestic market, modern trade was the largest sale channel, accounting for 59.48% of total domestic sales, followed by green shop (29.47%) and food establishment (5.85%). To become a center of organic farming and trading within ASEAN, the Thai organic sector needs to have more policy support in regard to agricultural chemicals, GMO, and community land title. In addition, appropriate strategies need to be developed.
Keywords: Certified organic products, production, market, Thailand.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2891296 Analyzing the Usage of Social Media: A Study on Elderly in Malaysia
Authors: Chan Eang Teng, Tang Mui Joo
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In the beginning of the prevalence of social media, it would be an obvious trend that the young adult age group has the highest population among the users on social media. However, apart from the age group of the users are becoming younger and younger, the elderly group has become a new force on social media, and this age group has increased rapidly. On top of that, the influence of social media towards the elderly is becoming more significant and it is even trending among them. This is because basic computer knowledge is not instilled into their life when they were young. This age group tends to be engrossed more than the young as this is something new for them, and they have the mindset that it is a new platform to approach things, and they tend to be more engrossed when they start getting in touch with the social media. Generally, most of the social media has been accepted and accessed by teenagers and young adult, but it is reasonable to believe that the social media is not really accepted among the elderly. Surprisingly, the elderlies are more addicted to the social media than the teenagers. Therefore, this study is to determine and understand the relationship between the elderly and social media, and how they employ social media in their lives. An online survey on 200 elderly aged 45-80 and an interview with a media expert are conducted to answer the main questions in the research paper. Uses and Gratification Approach is employed in theoretical framework. Finding revealed that majority of the respondents use social media to connect with family, friends, and for leisure purposes. The finding concluded that the elderly use social media differently according to their needs and wants which is in par with the highlight of Uses and Gratification theory. Considering the significantly large role social media plays in our culture and daily life today, the finding will shed some light on the effect of social media on the elderly or senior citizens who are usually relegated into a minority group in today’s age where the internet and social media are of great importance to our society and humanity in general. This may also serve to be useful in understanding behavioral patterns and preference in terms of social media usage among the elderly.
Keywords: Elderly, Facebook, Malaysia, social media.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 5489295 Anthropometric Correlates of Balance Performance in Non-Institutionalized Elderly
Authors: Okafor UAC, Ibeabuchimn, Omidina JO, Igwesi-Chidobe CN, Akinbo SRA
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Purpose: The fear of falling is a major concern among the elderly. Sixty-five percent of individuals older than 60 years of age experience loss of balance often on a daily basis. Therefore, balance assessment in the elderly deserves special attention due to its importance in functional mobility and safety. This study aimed at assessing balance performance and comparing some anthropometric parameters among a Nigerian non-institutionalized elderly population.
Methods: Sixty one elderly subjects (31 males and 30 females) participated in this study. Their ages ranged between 62 and 84 years. Ability to maintain balance was assessed using Functional Reach Test (FRT) and Sharpened Romberg Test (SRT). Anthropometric data including age, weight, height, arm length, leg length, bi-acromial breadth, foot length and trunk length were also collected. Analysis was done using Pearson’s Product Moment Correlation Coefficient and Independent T-test, while level of significance was set as p<0.05.
Results: Age-related significant relationship was observed between balance performance and bi-acromial breadth among the elderly population. Gender and visual input also had a significant influence on balance performance. Other anthropometric variables (age, weight, height, arm length, leg length, foot length and trunk length) showed no significant relationship with balance performance among this elderly sample.
Conclusion: Only specific anthropometric variables may affect balance performances among the healthy elderly. The study further highlights the need for routine assessment of both static and dynamic balance to detect and appropriately manage aging-related diseases which could affect balance in the elderly.
Keywords: Balance Performance, Anthropometry, Non-institutionalized Elderly.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2431294 Social Interaction Dynamics Exploration: The Case Study of El Sherouk City
Authors: Nardine El Bardisy, Wolf Reuter, Ayat Ismail
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In Egypt, there is continuous housing demand as a result of rapid population growth. In 1979, this forced the government to establish new urban communities in order to decrease stress around delta. New Urban Communities Authority (NUCA) was formulated to take the responsibly of this new policy. These communities suffer from social life deficiency due to their typology, which is separated island with barriers. New urban communities’ typology results from the influence of neoliberalism movement and modern city planning forms. The lack of social interaction in these communities at present should be enhanced in the future. On a global perspective, sustainable development calls for creating more sustainable communities which include social, economic and environmental aspects. From 1960, planners were highly focusing on the promotion of the social dimension in urban development plans. The research hypothesis states: “It is possible to promote social interaction in new urban communities through a set of socio-spatial recommended strategies that are tailored for Greater Cairo Region context”. In order to test this hypothesis, the case of El-Sherouk city is selected, which represents the typical NUCA development plans. Social interaction indicators were derived from literature and used to explore different social dynamics in the selected case. The tools used for exploring case study are online questionnaires, face to face questionnaires, interviews, and observations. These investigations were analyzed, conclusions and recommendations were set to improve social interaction.
Keywords: New urban communities, modern planning, social Interaction, Social life.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 761293 A Case Study on Performance of Isolated Bridges under Near-Fault Ground Motion
Authors: Daniele Losanno, H. A. Hadad, Giorgio Serino
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This paper presents a numerical investigation on the seismic performance of a benchmark bridge with different optimal isolation systems under near fault ground motion. Usually, very large displacements make seismic isolation an unfeasible solution due to boundary conditions, especially in case of existing bridges or high risk seismic regions. Hence, near-fault ground motions are most likely to affect either structures with long natural period range like isolated structures or structures sensitive to velocity content such as viscously damped structures. The work is aimed at analyzing the seismic performance of a three-span continuous bridge designed with different isolation systems having different levels of damping. The case study was analyzed in different configurations including: (a) simply supported, (b) isolated with lead rubber bearings (LRBs), (c) isolated with rubber isolators and 10% classical damping (HDLRBs), and (d) isolated with rubber isolators and 70% supplemental damping ratio. Case (d) represents an alternative control strategy that combines the effect of seismic isolation with additional supplemental damping trying to take advantages from both solutions. The bridge is modeled in SAP2000 and solved by time history direct-integration analyses under a set of six recorded near-fault ground motions. In addition to this, a set of analysis under Italian code provided seismic action is also conducted, in order to evaluate the effectiveness of the suggested optimal control strategies under far field seismic action. Results of the analysis demonstrated that an isolated bridge equipped with HDLRBs and a total equivalent damping ratio of 70% represents a very effective design solution for both mitigation of displacement demand at the isolation level and base shear reduction in the piers also in case of near fault ground motion.
Keywords: Isolated bridges, optimal design, near-fault motion, supplemental damping.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1271292 Online Learning Activities Kit on Plants in Thai Literature in Compliance with the School Botanical Garden of Plant Genetic Conservation Project under the Royal Initiative of Her Royal Highness Princess Maha Chakri Sirindhorn
Authors: Pornpapatsorn Princhankol, Kannika Udnunkarn
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This research was aimed to develop and determine the quality of online learning activities kit as well as to examine the learning achievement of students and their satisfaction towards the kit through authentic assessment. The tools in this research contained online learning activities kit on plant in Thai literature in compliance with the School Botanical Garden of Plant Genetic Conservation Project under the Royal Initiative of Her Royal Highness Princess Maha Chakri Sirindhorn, the assessment form, the learning achievement test, the satisfaction form and the authentic assessment form. The population consisted of 40 students in the second range of primary years (Prathomsuksa 4 to 6) at Ban Khao Rak School, Suratthani Province, Thailand. The research results showed that the content quality of the developed online learning activities kit as assessed by the experts was 4.70 on average or at very high level. The pre-test and post-test comparison was made to examine the learning achievement and it revealed that the post-test score was higher than the pre-test score with statistical significance at the .01 level. The satisfaction of the sampling group towards the online learning activities kit was 4.74 or at the highest level. The authentic assessment showed an average of 1.69 or at good level. Therefore, the online learning activities kit on plant in Thai literature in compliance with the School Botanical Garden of Plant Genetic Conservation Project under the Royal Initiative of Her Royal Highness Princess Maha Chakri Sirindhorn could be used in real classroom situations.Keywords: Online learning activities kit, Plants in Thai literature, School Botanical garden
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1376291 Impact of Vehicle Travel Characteristics on Level of Service: A Comparative Analysis of Rural and Urban Freeways
Authors: Anwaar Ahmed, Muhammad Bilal Khurshid, Samuel Labi
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The effect of trucks on the level of service is determined by considering passenger car equivalents (PCE) of trucks. The current version of Highway Capacity Manual (HCM) uses a single PCE value for all tucks combined. However, the composition of truck traffic varies from location to location; therefore, a single PCE value for all trucks may not correctly represent the impact of truck traffic at specific locations. Consequently, present study developed separate PCE values for single-unit and combination trucks to replace the single value provided in the HCM on different freeways. Site specific PCE values, were developed using concept of spatial lagging headways (that is the distance between rear bumpers of two vehicles in a traffic stream) measured from field traffic data. The study used data from four locations on a single urban freeway and three different rural freeways in Indiana. Three-stage-leastsquares (3SLS) regression techniques were used to generate models that predicted lagging headways for passenger cars, single unit trucks (SUT), and combination trucks (CT). The estimated PCE values for single-unit and combination truck for basic urban freeways (level terrain) were: 1.35 and 1.60, respectively. For rural freeways the estimated PCE values for single-unit and combination truck were: 1.30 and 1.45, respectively. As expected, traffic variables such as vehicle flow rates and speed have significant impacts on vehicle headways. Study results revealed that the use of separate PCE values for different truck classes can have significant influence on the LOS estimation.
Keywords: Level of Service, Capacity Analysis, Lagging Headway.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2096290 The Impact of Surface Roughness and PTFE/TiF3/FeF3 Additives in Plain ZDDP Oil on the Friction and Wear Behavior Using Thermal and Tribological Analysis under Extreme Pressure Condition
Authors: Gabi N. Nehme, Saeed Ghalambor
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The use of titanium fluoride and iron fluoride (TiF3/FeF3) catalysts in combination with polutetrafluoroethylene (PTFE) in plain zinc- dialkyldithiophosphate (ZDDP) oil is important for the study of engine tribocomponents and is increasingly a strategy to improve the formation of tribofilm and provide low friction and excellent wear protection in reduced phosphorus plain ZDDP oil. The influence of surface roughness and the concentration of TiF3/FeF3/PTFE were investigated using bearing steel samples dipped in lubricant solution at 100°C for two different heating time durations. This paper addresses the effects of water drop contact angle using different surface; finishes after treating them with different lubricant combination. The calculated water drop contact angles were analyzed using Design of Experiment software (DOE) and it was determined that a 0.05 μm Ra surface roughness would provide an excellent TiF3/FeF3/PTFE coating for antiwear resistance as reflected in the Scanning electron microscopy (SEM) images and the tribological testing under extreme pressure conditions. Both friction and wear performance depend greatly on the PTFE/and catalysts in plain ZDDP oil with 0.05 % phosphorous and on the surface finish of bearing steel. The friction and wear reducing effects, which was observed in the tribological tests, indicated a better micro lubrication effect of the 0.05 μm Ra surface roughness treated at 100°C for 24 hours when compared to the 0.1 μm Ra surface roughness with the same treatment.
Keywords: Scanning Electron Microscopy (SEM), ZDDP, catalysts, PTFE, friction, wear.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1628289 A Design Methodology and Tool to Support Ecodesign Implementation in Induction Hobs
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.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1272288 Improvement of Ventilation and Thermal Comfort Using the Atrium Design for Traditional Folk Houses-Fujian Earthen Building
Authors: Ying-Ming Su
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Fujian earthen building which was known as a classic for ecological buildings was listed on the world heritage in 2008 (UNESCO) in China. Its design strategy can be applied to modern architecture planning and design. This study chose two different cases (Round Atrium: Er-Yi Building, Double Round Atrium: Zhen-Chen Building) of earthen building in Fu-Jian to compare the ventilation effects of different atrium forms. We adopt field measurements and computational fluid dynamics (CFD) simulation of temperature, humidity, and wind environment to identify the relationship between external environment and atrium about comfort and to confirm the relationship about atrium H/W (height/width). Results indicate that, through the atrium convection effect, it makes the natural wind guides to each space surrounded and keeps indoor comfort. It illustrates that the smaller the ratio of the H/W which is the relationship between the height and the width of an atrium is, the greater the wind speed generated within the street valley. Moreover, the wind speed is very close to the reference wind speed. This field measurement verifies that the value of H/W has great influence of solar radiation heat and sunshine shadows. The ventilation efficiency is: Er-Yi Building (H/W =0.2778) > Zhen-Chen Building (H/W=0.3670). Comparing the cases with the same shape but with different H/W, through the different size patios, airflow revolves in the atriums and can be brought into each interior space. The atrium settings meet the need of building ventilation, and can adjust the humidity and temperature within the buildings. It also creates good ventilation effect.
Keywords: Traditional folk houses, Atrium, Earthen building, Ventilation, Building microclimate, PET.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1432287 On the AC-Side Interface Filter in Three-Phase Shunt Active Power Filter Systems
Authors: Mihaela Popescu, Alexandru Bitoleanu, Mircea Dobriceanu
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The proper selection of the AC-side passive filter interconnecting the voltage source converter to the power supply is essential to obtain satisfactory performances of an active power filter system. The use of the LCL-type filter has the advantage of eliminating the high frequency switching harmonics in the current injected into the power supply. This paper is mainly focused on analyzing the influence of the interface filter parameters on the active filtering performances. Some design aspects are pointed out. Thus, the design of the AC interface filter starts from transfer functions by imposing the filter performance which refers to the significant current attenuation of the switching harmonics without affecting the harmonics to be compensated. A Matlab/Simulink model of the entire active filtering system including a concrete nonlinear load has been developed to examine the system performances. It is shown that a gamma LC filter could accomplish the attenuation requirement of the current provided by converter. Moreover, the existence of an optimal value of the grid-side inductance which minimizes the total harmonic distortion factor of the power supply current is pointed out. Nevertheless, a small converter-side inductance and a damping resistance in series with the filter capacitance are absolutely needed in order to keep the ripple and oscillations of the current at the converter side within acceptable limits. The effect of change in the LCL-filter parameters is evaluated. It is concluded that good active filtering performances can be achieved with small values of the capacitance and converter-side inductance.Keywords: Active power filter, LCL filter, Matlab/Simulinkmodeling, Passive filters, Transfer function.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3020286 Organoclay of Cetyl Trimethyl Ammonium- Montmorillonite: Preparation and Study in Adsorption of Benzene-Toluene-2-Chlorophenol
Authors: Is Fatimah, Winda Novita, Yopi Andika, Imam Sahroni, Basitoh Djaelani, Yuyun Yunani N.
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Contamination of aromatic compounds in water can cause severe long-lasting effects not only for biotic organism but also on human health. Several alternative technologies for remediation of polluted water have been attempted. One of these is adsorption process of aromatic compounds by using organic modified clay mineral. Porous structure of clay is potential properties for molecular adsorptivity and it can be increased by immobilizing hydrophobic structure to attract organic compounds. In this work natural montmorillonite were modified with cetyltrimethylammonium (CTMA+) and was evaluated for use as adsorbents of aromatic compounds: benzene, toluene, and 2-chloro phenol in its single and multicomponent solution by ethanol:water solvent. Preparation of CTMA-montmorillonite was conducted by simple ion exchange procedure and characterization was conducted by using x-day diffraction (XRD), Fourier-transform infra red (FTIR) and gas sorption analysis. The influence of structural modification of montmorillonite on its adsorption capacity and adsorption affinity of organic compound were studied. It was shown that adsorptivity of montmorillonite was increased by modification associated with arrangements of CTMA+ in the structure even the specific surface area of modified montmorillonite was lower than raw montmorillonite. Adsorption rate indicated that material has affinity to adsorb compound by following order: benzene> toluene > 2-chloro phenol. The adsorption isotherms of benzene and toluene showed 1st order adsorption kinetic indicating a partition phenomenon of compounds between the aqueous and organophilic CTMAmontmorillonite.Keywords: Adsorption, Desorption, Montmorillonite, Organoclay, Surfactant.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2445285 Satisfaction of Distance Education University Students with the Use of Audio Media as a Medium of Instruction: The Case of Mountains of the Moon University in Uganda
Authors: Mark Kaahwa, Chang Zhu, Moses Muhumuza
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This study investigates the satisfaction of distance education university students (DEUS) with the use of audio media as a medium of instruction. Studying students’ satisfaction is vital because it shows whether learners are comfortable with a certain instructional strategy or not. Although previous studies have investigated the use of audio media, the satisfaction of students with an instructional strategy that combines radio teaching and podcasts as an independent teaching strategy has not been fully investigated. In this study, all lectures were delivered through the radio and students had no direct contact with their instructors. No modules or any other material in form of text were given to the students. They instead, revised the taught content by listening to podcasts saved on their mobile electronic gadgets. Prior to data collection, DEUS received orientation through workshops on how to use audio media in distance education. To achieve objectives of the study, a survey, naturalistic observations and face-to-face interviews were used to collect data from a sample of 211 undergraduate and graduate students. Findings indicate that there was no statistically significant difference in the levels of satisfaction between male and female students. The results from post hoc analysis show that there is a statistically significant difference in the levels of satisfaction regarding the use of audio media between diploma and graduate students. Diploma students are more satisfied compared to their graduate counterparts. T-test results reveal that there was no statistically significant difference in the general satisfaction with audio media between rural and urban-based students. And ANOVA results indicate that there is no statistically significant difference in the levels of satisfaction with the use of audio media across age groups. Furthermore, results from observations and interviews reveal that DEUS found learning using audio media a pleasurable medium of instruction. This is an indication that audio media can be considered as an instructional strategy on its own merit.
Keywords: Audio media, distance education, distance education university students, medium of instruction, satisfaction.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 798284 Rolling Element Bearing Diagnosis by Improved Envelope Spectrum: Optimal Frequency Band Selection
Authors: Juan David Arango, Alejandro Restrepo-Martinez
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The Rolling Element Bearing (REB) vibration diagnosis is worth of special interest by the variety of REB and the wide necessity of those elements in industrial applications. The presence of a localized fault in a REB gives rise to a vibrational response, characterized by the modulation of a carrier signal. Frequency content of carrier signal (Spectral Frequency –f) is mainly related to resonance frequencies of the REB. This carrier signal is modulated by another signal, governed by the periodicity of the fault impact (Cyclic Frequency –α). In this sense, REB fault vibration response gives rise to a second-order cyclostationary signal. Second order cyclostationary signals could be represented in a bi-spectral map, where Spectral Coherence –SCoh are plotted against f and α. The Improved Envelope Spectrum –IES, is a useful approach to execute REB fault diagnosis. IES could be applied by the integration of SCoh over a predefined bandwidth on the f axis. Approaches to select f-bandwidth have been recently exposed by the definition of a metric which intends to evaluate the magnitude of the IES at the fault characteristics frequencies. This metric is represented in a 1/3-binary tree as a function of the frequency bandwidth and centre. Based on this binary tree the optimal frequency band is selected. However, some advantages have been seen if the metric is changed, which in fact tends to dictate different optimal f-bandwidth and so improve the IES representation. This paper evaluates the behaviour of the IES from a different metric optimization. This metric is based on the sample correlation coefficient, detecting high peaks in the selected frequencies while penalizing high peaks in the neighbours of the selected frequencies. Prior results indicate an improvement on the signal-noise ratio (SNR) on around 86% of samples analysed, which belong to IMS database.
Keywords: Sample Correlation IESFOgram, cyclostationary analysis, improved envelope spectrum, IES, rolling element bearing diagnosis, spectral coherence.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 742283 Combustion Improvements by C4/C5 Bio-Alcohol Isomer Blended Fuels Combined with Supercharging and EGR in a Diesel Engine
Authors: Yasufumi Yoshimoto, Enkhjargal Tserenochir, Eiji Kinoshita, Takeshi Otaka
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Next generation bio-alcohols produced from non-food based sources like cellulosic biomass are promising renewable energy sources. The present study investigates engine performance, combustion characteristics, and emissions of a small single cylinder direct injection diesel engine fueled by four kinds of next generation bio-alcohol isomer and diesel fuel blends with a constant blending ratio of 3:7 (mass). The tested bio-alcohol isomers here are n-butanol and iso-butanol (C4 alcohol), and n-pentanol and iso-pentanol (C5 alcohol). To obtain simultaneous reductions in NOx and smoke emissions, the experiments employed supercharging combined with EGR (Exhaust Gas Recirculation). The boost pressures were fixed at two conditions, 100 kPa (naturally aspirated operation) and 120 kPa (supercharged operation) provided with a roots blower type supercharger. The EGR rates were varied from 0 to 25% using a cooled EGR technique. The results showed that both with and without supercharging, all the bio-alcohol blended diesel fuels improved the trade-off relation between NOx and smoke emissions at all EGR rates while maintaining good engine performance, when compared with diesel fuel operation. It was also found that regardless of boost pressure and EGR rate, the ignition delays of the tested bio-alcohol isomer blends are in the order of iso-butanol > n-butanol > iso-pentanol > n-pentanol. Overall, it was concluded that, except for the changes in the ignition delays the influence of bio-alcohol isomer blends on the engine performance, combustion characteristics, and emissions are relatively small.
Keywords: Alternative fuel, Butanol, Diesel engine, EGR, Next generation bio-alcohol isomer blended fuel, Pentanol, Supercharging.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 746282 Improving the Safety Performance of Workers by Assessing the Impact of Safety Culture on Workers’ Safety Behaviour in Nigeria Oil and Gas Industry: A Pilot Study in the Niger Delta Region
Authors: Efua Ehiaguina, Haruna Moda
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Interest in the development of appropriate safety culture in the oil and gas industry has taken centre stage among stakeholders in the industry. Human behaviour has been identified as a major contributor to occupational accidents, where abnormal activities associated with safety management are taken as normal behaviour. Poor safety culture is one of the major factors that influence employee’s safety behaviour at work, which may consequently result in injuries and accidents and strengthening such a culture can improve workers safety performance. Nigeria oil and gas industry has contributed to the growth and development of the country in diverse ways. However, in terms of safety and health of workers, this industry is a dangerous place to work as workers are often exposed to occupational safety and health hazard. To ascertain the impact of employees’ safety and how it impacts health and safety compliance within the local industry, online safety culture survey targeting frontline workers within the industry was administered covering major subjects that include; perception of management commitment and style of leadership; safety communication method and its resultant impact on employees’ behaviour; employee safety commitment and training needs. The preliminary result revealed that 54% of the participants feel that there is a lack of motivation from the management to work safely. In addition, 55% of participants revealed that employers place more emphasis on work delivery over employee’s safety on the installation. It is expected that the study outcome will provide measures aimed at strengthening and sustaining safety culture in the Nigerian oil and gas industry.
Keywords: Oil and gas safety, safety behaviour, safety culture, safety compliance.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1294281 Contextual Variables Affecting Frustration Level in Reading: An Integral Inquiry
Authors: Mae C. Pavilario
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This study employs a sequential explanatory mixed method. Quantitatively it investigated the profile of grade VII students. Qualitatively, the prevailing contextual variables that affect their frustration-level were sought based on their perspective and that of their parents and teachers. These students were categorized as frustration-level in reading based on the data on word list of the Philippine Informal Reading Inventory (Phil-IRI). The researcher-made reading factor instrument translated to local dialect (Hiligaynon) was subjected to cross-cultural translation to address content, semantic, technical, criterion, or conceptual equivalence, the open-ended questions, and one unstructured interview was utilized. In the profile of the 26 participants, the 12 males are categorized as grade II and grade III frustration-levels. The prevailing contextual variables are personal-“having no interest in reading”, “being ashamed and fear of having to read in front of others” for extremely high frustration level; social environmental-“having no regular reading schedule at home” for very high frustration level and personal- “having no interest in reading” for high frustration level. Kendall Tau inferential statistical tool was used to test the significant relationship in the prevailing contextual variables that affect frustration-level readers when grouped according to perspective. Result showed that significant relationship exists between students-parents perspectives; however, there is no significant relationship between students’ and teachers’, and parents’ and teachers’ perspectives. The themes in the narratives of the participants on frustration-level readers are existence of speech defects, undesirable attitude, insufficient amount of reading materials, lack of close supervision from parents, and losing time and focus on task. Intervention was designed.
Keywords: Contextual variables, frustration-level readers, perspective, inquiry.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1129280 Multiaxial Fatigue Analysis of a High Performance Nickel-Based Superalloy
Authors: P. Selva, B. Lorrain, J. Alexis, A. Seror, A. Longuet, C. Mary, F. Denard
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Over the past four decades, the fatigue behavior of nickel-based alloys has been widely studied. However, in recent years, significant advances in the fabrication process leading to grain size reduction have been made in order to improve fatigue properties of aircraft turbine discs. Indeed, a change in particle size affects the initiation mode of fatigue cracks as well as the fatigue life of the material. The present study aims to investigate the fatigue behavior of a newly developed nickel-based superalloy under biaxial-planar loading. Low Cycle Fatigue (LCF) tests are performed at different stress ratios so as to study the influence of the multiaxial stress state on the fatigue life of the material. Full-field displacement and strain measurements as well as crack initiation detection are obtained using Digital Image Correlation (DIC) techniques. The aim of this presentation is first to provide an in-depth description of both the experimental set-up and protocol: the multiaxial testing machine, the specific design of the cruciform specimen and performances of the DIC code are introduced. Second, results for sixteen specimens related to different load ratios are presented. Crack detection, strain amplitude and number of cycles to crack initiation vs. triaxial stress ratio for each loading case are given. Third, from fractographic investigations by scanning electron microscopy it is found that the mechanism of fatigue crack initiation does not depend on the triaxial stress ratio and that most fatigue cracks initiate from subsurface carbides.
Keywords: Cruciform specimen, multiaxial fatigue, Nickelbased superalloy.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2193279 In-situ Chemical Oxidation of Residual TCE by Permanganate in Epikarst
Authors: Nihat Hakan Akyol, Irfan Yolcubal
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In-situ chemical oxidation (ISCO) has been widely used for source zone remediation of Dense Nonaqueous Phase Liquids (DNAPLs) in subsurface environments. DNAPL source zones for karst aquifers are generally located in epikarst where the DNAPL mass is trapped either in karst soil or at the regolith contact with carbonate bedrock. This study aims to investigate the performance of oxidation of residual trichloroethylene found in such environments by potassium permanganate. Batch and flow cell experiments were conducted to determine the kinetics and the mass removal rate of TCE. pH change, Cl production, TCE and MnO4 destruction were monitored routinely during experiments. Nonreactive tracer tests were also conducted prior and after the oxidation process to determine the influence of oxidation on flow conditions. The results show that oxidant consumption rate of the calcareous epikarst soil was significant and the oxidant demand was determined to be 20 g KMnO4/kg soil. Oxidation rate of residual TCE (1.26x10-3 s-1) was faster than the oxidant consumption rate of the soil (2.54 - 2.92x10-4 s-1) at only high oxidant concentrations (> 40 mM KMnO4). Half life of TCE oxidation ranged from 7.9 to 10.7 min. Although highly significant fraction of residual TCE mass in the system was destroyed by permanganate oxidation, TCE concentration in the effluent remained above its MCL. Flow interruption tests indicate that efficiency of ISCO was limited by the rate of TCE dissolution and the rate-limited desorption of TCE. The residence time and the initial concentration of the oxidant in the source zone also controlled the efficiency of ISCO in epikarst.Keywords: Epikarst, in-situ chemical oxidation, permanganate.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2027278 Analysis and Remediation of Fecal Coliform Bacteria Pollution in Selected Surface Water Bodies of Enugu State of Nigeria
Authors: Chime Charles C., Ikechukwu Alexander Okorie, Ekanem E.J., Kagbu J. A.
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The assessment of surface waters in Enugu metropolis for fecal coliform bacteria was undertaken. Enugu urban was divided into three areas (A1, A2 and A3), and fecal coliform bacteria analysed in the surface waters found in these areas for four years (2005-2008). The plate count method was used for the analyses. Data generated were subjected to statistical tests involving; Normality test, Homogeneity of variance test, correlation test, and tolerance limit test. The influence of seasonality and pollution trends were investigated using time series plots. Results from the tolerance limit test at 95% coverage with 95% confidence, and with respect to EU maximum permissible concentration show that the three areas suffer from fecal coliform pollution. To this end, remediation procedure involving the use of saw-dust extracts from three woods namely; Chlorophora-Excelsa (C-Excelsa),Khayan-Senegalensis,(CSenegalensis) and Erythrophylum-Ivorensis (E-Ivorensis) in controlling the coliforms was studied. Results show that mixture of the acetone extracts of the woods show the most effective antibacterial inhibitory activities (26.00mm zone of inhibition) against E-coli. Methanol extract mixture of the three woods gave best inhibitory activity (26.00mm zone of inhibition) against S-areus, and 25.00mm zones of inhibition against E-Aerogenes. The aqueous extracts mixture gave acceptable zones of inhibitions against the three bacteria organisms.Keywords: Coliform bacteria, Pollution, Remediation, Saw-dust
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2041277 Interactive Effects in Blended Learning Mode: Exploring Hybrid Data Sources and Iterative Linkages
Authors: Hock Chuan, Lim
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This paper presents an approach for identifying interactive effects using Network Science (NS) supported by Social Network Analysis (SNA) techniques. Based on general observations that learning processes and behaviors are shaped by the social relationships and influenced by learning environment, the central idea was to understand both the human and non-human interactive effects for a blended learning mode of delivery of computer science modules. Important findings include (a) the importance of non-human nodes to influence the centrality and transfer; (b) the degree of non-human and human connectivity impacts learning. This project reveals that the NS pattern and connectivity as measured by node relationships offer alternative approach for hypothesis generation and design of qualitative data collection. An iterative process further reinforces the analysis, whereas the experimental simulation option itself is an interesting alternative option, a hybrid combination of both experimental simulation and qualitative data collection presents itself as a promising and viable means to study complex scenario such as blended learning delivery mode. The primary value of this paper lies in the design of the approach for studying interactive effects of human (social nodes) and non-human (learning/study environment, Information and Communication Technologies (ICT) infrastructures nodes) components. In conclusion, this project adds to the understanding and the use of SNA to model and study interactive effects in blended social learning.
Keywords: Blended learning, network science, social learning, social network analysis, study environment.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 658276 Effects of Cultivars, Growing and Storage Environments on Quality of Tomato
Authors: E. Thipe, T. Workneh, A. Odindo, M. Laing
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The postharvest quality management of tomatoes is important to limit the amount of losses that occur due to deterioration between harvest and consumption. This study was undertaken to investigate the effects of pre- and postharvest integrated agrotechnologies, involving greenhouse microclimate and postharvest storage conditions, on the postharvest quality attributes of four tomato cultivars. Tomato fruit firmness, colour (hue angle (h°) and L* value), pH and total soluble solids for the cultivars Bona, Star 9037, Star 9009 and Zeal, grown in a fan-pad evaporativelycooled and an open-ended naturally-ventilated tunnel, were harvested at the mature-green stage. The tomatoes were stored for 28 days under cold storage conditions, with a temperature of 13°C and RH of 85%, and under ambient air conditions, with a temperature of 23± 2°C and RH of 52± 4%. This study has provided information on the effect of integrated pre-harvest and postharvest agro-technologies, involving greenhouse microclimate and postharvest storage environment on the postharvest quality attributes of four of the tomato cultivars in South Africa. NVT-grown tomatoes retained better textural qualities, but ripened faster by changing from green to red faster, although these were reduced under cold storage conditions. FPVT-grown tomatoes had lower firmness, but ripened slowly with higher colour attributes. With cold storage conditions, the firmness of FPVT-grown tomatoes was maintained. Cultivar Bona firmness and colour qualities depreciated the fastest, but it had higher TSS content and lower pH values. Star 9009 and Star 9037 presented better quality, by retaining higher firmness and ripening slowly, but they had the lowest TSS contents and high pH values, especially Star 9037. Cold storage improved the firmness of tomato cultivars with poor textural quality and faster colour changes.
Keywords: Greenhouse, micro-climate, tomato, postharvest quality, storage.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2616275 Pre and Post IFRS Loss Avoidance in France and the United Kingdom
Authors: T. Miková
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This paper analyzes the effect of a single uniform accounting rule on reporting quality by investigating the influence of IFRS on earnings management. This paper examines whether earnings management is reduced after IFRS adoption through the use of “loss avoidance thresholds”, a method that has been verified in earlier studies. This paper concentrates on two European countries: one that represents the continental code law tradition with weak protection of investors (France) and one that represents the Anglo-American common law tradition, which typically implies a strong enforcement system (the United Kingdom).
The research investigates a sample of 526 companies (6822 firm-year observations) during the years 2000 – 2013. The results are different for the two jurisdictions. This study demonstrates that a single set of accounting standards contributes to better reporting quality and reduces the pervasiveness of earnings management in France. In contrast, there is no evidence that a reduction in earnings management followed the implementation of IFRS in the United Kingdom. Due to the fact that IFRS benefit France but not the United Kingdom, other political and economic factors, such legal system or capital market strength, must play a significant role in influencing the comparability and transparency cross-border companies’ financial statements. Overall, the result suggests that IFRS moderately contribute to the accounting quality of reported financial statements and bring benefit for stakeholders, though the role played by other economic factors cannot be discounted.
Keywords: Accounting Standards, Earnings Management, International Financial Reporting Standards, Loss Avoidance, Reporting Quality.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3127