Search results for: crash investigation

Authors: Hye Rim Lee, Eui Jun Jeong

Abstract:

This study makes an integrated investigation on how life satisfaction is associated with the Korean game users' psychological variables (self-esteem, game and life self- efficacy), social variables (bonding and bridging social capital), and demographic variables (age, gender). The data used for the empirical analysis came from a representative sample survey conducted in South Korea. Results show that self-esteem and game efficacy were an important antecedent to the degree of users’ life satisfaction. Both bonding social capital and bridging social capital enhance the level of the users’ life satisfaction. The importance of perspectives as well as their implications for the game users and further associated research is explored.

Keywords: Life satisfaction, self-esteem, game efficacy, life-efficacy, social capital.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2733

Authors: N. Zaki Alamdari, M. Banihashemi, A. Mirghasemi

Abstract:

To estimate the risks of dam failure phenomenon, it is necessary to understand this phenomenon and the involved governing factors. Overtopping and piping are the two main reasons of earthdam failures. In the piping context, the piping is determined as a phenomenon which is occurred between two phases, the water liquid and the solid soil. In this investigation, the onset of piping and its development, as well as the movement of water in soil, are numerically approached. In this regard, a one-dimensional numerical model based on the mass-conserving finite-volume method is developed and applied in order to simulate the piping phenomenon in a continuous circular tunnel of given initial length and radius, located between upstream and downstream. The simulation result includes the time-variations of radius along the tunnel until the radius value reaches its critical and the piping phenomenon converts to overtopping.

Keywords: Earth dam, dam break, piping, internal erosion

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2747

Authors: K. K. Saju, A. R. Reghuraj

Abstract:

High reflectance of surgical instruments under bright light hinders the visual clarity during laparoscopic surgical procedures leading to loss of precision and device control and creates strain and undesired difficulties to surgeons. Majority of the surgical instruments are made of surgical grade steel. Instruments with a non reflective surface can enhance the visual clarity during precision surgeries. A conversion coating of black oxide has been successfully developed 410 grade surgical stainless steel .The characteristics of the developed coating suggests the application of this technique for developing 410 grade surgical instruments with minimal reflectance.

Keywords: Conversion coatings, 410 stainless steel, black oxide, reflectance.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2262

Authors: Ravinder Kataria, Jatinder Kumar, B. S. Pabla

Abstract:

Ultrasonic machining is one of the most widely used non-traditional machining processes for machining of materials that are relatively brittle, hard, and fragile such as advanced ceramics, refractories, crystals, quartz etc. Present article has been targeted at investigating the impact of different experimental conditions (power rating, cobalt content, tool material, thickness of work piece, tool geometry, and abrasive grit size) on over cut in ultrasonic drilling of WC-Co composite material. Taguchi’s L-36 orthogonal array has been employed for conducting the experiments. Significant factors have been identified using analysis of variance (ANOVA) test. The experimental results revealed that abrasive grit size and tool material are most significant factors for over cut.

Keywords: ANOVA, Abrasive grit size, Taguchi, WC-Co, ultrasonic machining.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1665

Authors: Zuzana Crhová, Marie Paseková

Abstract:

This contribution aims to compare legislation adjusting the course of insolvency proceedings in France, Germany and Slovakia. On the basis of an investigation of the legislative adjustment of this problem, an attempt is made to ascertain in the given countries the extent to which the outcome of the entire proceedings is influenced by legislation and to determine the fundamental moments that influence costs, recovery rate and the duration of proceedings. A comparative analysis was utilized in order to achieve the set goal. The results of the survey could be used to improve legislation so as to lead in the best and most expedient way to a departure from the market of those subjects that are for economic reasons unable to continue with their activities whilst burdening the entire process with the lowest possible costs, which would lead to a high level of satisfaction for creditors. 

Keywords: Costs, Insolvency Proceeding, Recovery Rate, Time.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2739

Authors: Zhizhong Jiang, Peter Naudé, Craig Comstock

Abstract:

The productivity of software development is one of the major concerns for project managers. Given the increasing complexity of the software being developed and the concomitant rise in the typical project size, the productivity has not consistently improved. By analyzing the latest release of ISBSG data repository with 4106 projects ever developed, we report on the factors found to significantly influence productivity, and present an original model for the estimation of productivity during project design. We further illustrate that software development productivity has experienced irregular variations between the years 1995 and 2005. Considering the factors significant to productivity, we found its variations are primarily caused by the variations of average team size for the development and the unbalanced use of the less productive development language 3GL.

Keywords: Development Platform, Function Point, Language, Productivity, Software Engineering, Team Size.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1643

Authors: D. B. Gohil

Abstract:

Closed die forging is a very complex process, and measurement of actual forces for real material is difficult and time consuming. Hence, the modelling technique has taken the advantage of carrying out the experimentation with the proper model material which needs lesser forces and relatively low temperature. The results of experiments on the model material then may be correlated with the actual material by using the theory of similarity. There are several methods available to resolve the complexity involved in the closed die forging process. Finite Element Method (FEM) and Finite Difference Method (FDM) are relatively difficult as compared to the slab method. The slab method is very popular and very widely used by the people working on shop floor because it is relatively easy to apply and reasonably accurate for most of the common forging load requirement computations.

Keywords: Experimentation, forging, process modeling, strain distribution.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1331

Authors: F. Tafnout, E. Belut, B. Oesterlé, J.R. Fontaine

Abstract:

As a part of the development of a numerical method of close capture exhausts systems for machining devices, a test rig recreating a situation similar to a grinding operation, but in a perfectly controlled environment, is used. The properties of the obtained spray of solid particles are initially characterized using particle tracking velocimetry (PTV), in order to obtain input and validation parameters for numerical simulations. The dispersion of a tracer gas (SF6) emitted simultaneously with the particle jet is then studied experimentally, as the dispersion of such a gas is representative of that of finer particles, whose aerodynamic response time is negligible. Finally, complete modeling of the test rig is achieved to allow comparison with experimental results and thus to progress towards validation of the models used to describe a twophase flow generated by machining operation.

Keywords: Pollutants, capture, tracer gas, SF6, PTV, numericalmodeling.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1495

Authors: Sh. Hamada

Abstract:

The current work aims to study the rainbow like-structure observed in the elastic scattering of alpha particles on both ¹²C and ¹⁶O nuclei. We reanalyzed the experimental elastic scattering angular distributions data for α+¹²C and α+¹⁶O nuclear systems at different energies using both optical model and double folding potential of different interaction models such as: CDM3Y1, DDM3Y1, CDM3Y6 and BDM3Y1. Potential created by BDM3Y1 interaction model has the shallowest depth which reflects the necessity to use higher renormalization factor (N_r). Both optical model and double folding potential of different interaction models fairly reproduce the experimental data.

Keywords: Nuclear rainbow, elastic scattering, optical model, double folding, density distribution.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1687

Authors: Soner Guler, Demet Yavuz, Refik Burak Taymuş, Fuat Korkut

Abstract:

Because of the easy applying and not costing too much, ultrasonic pulse velocity (UPV) is one of the most used non-destructive techniques to determine concrete characteristics along with impact-echo, Schmidt rebound hammer (SRH) and pulse-echo. This article investigates the relationship between UPV and compressive strength of hybrid fiber reinforced concretes. Water/cement ratio (w/c) was kept at 0.4 for all concrete mixes. Compressive strength of concrete was targeted at 35 MPa. UPV testing and compressive strength tests were carried out at the curing age of 28 days. The UPV of concrete containing steel fibers has been found to be higher than plain concrete for all the testing groups. It is decided that there is not a certain relationship between fiber addition and strength.

Keywords: Ultrasonic pulse velocity, hybrid fiber, compressive strength, fiber.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1028

Authors: Goodness C. Aye

Abstract:

This paper examines the effect of the volatility of oil prices on food price in South Africa using monthly data covering the period 2002:01 to 2014:09. Food price is measured by the South African consumer price index for food while oil price is proxied by the Brent crude oil. The study employs the GARCH-in-mean VAR model, which allows the investigation of the effect of a negative and positive shock in oil price volatility on food price. The model also allows the oil price uncertainty to be measured as the conditional standard deviation of a one-step-ahead forecast error of the change in oil price. The results show that oil price uncertainty has a positive and significant effect on food price in South Africa. The responses of food price to a positive and negative oil price shocks is asymmetric.

Keywords: Oil price volatility, Food price, Bivariate GARCH-in- mean VAR, Asymmetric.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2705

Authors: F. Nejati Hafdani, N. Sadeghinia

Abstract:

In recent years application of natural antimicrobials instead of conventional ones, due to their hazardous effects on health, has got serious attentions. On the basis of the results of different studies, chitosan, a natural bio-degradable and non-toxic biopolysaccharide derived from chitin, has potential to be used as a natural antimicrobial. Chitosan has exhibited high antimicrobial activity against a wide variety of pathogenic and spoilage microorganisms, including fungi, and Gram-positive and Gramnegative bacteria. The antimicrobial action is influenced by intrinsic factors such as the type of chitosan, the degree of chitosan polymerization and extrinsic factors such as the microbial organism, the environmental conditions and presence of the other components. The use of chitosan in food systems should be based on sufficient knowledge of the complex mechanisms of its antimicrobial mode of action. In this article we review a number of studies on the investigation of chitosan antimicrobial properties and application of them in culture and food mediums.

Keywords: Antimicrobial, Chitosan, Preservative

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 6758

Authors: Algirdas Jasinskas, Egidijus Šarauskis, Raimondas Šarauskis, Antanas Sakalauskas

Abstract:

This paper presents the new results of energy plant – rye and triticale at yellow ripeness and ripe, pre-treatment in high pressure steam reactor and monosaccharide extraction. There were investigated the influence of steam pressure (20 to 22 bar), retention duration (180 to 240 s) and catalytic sulphuric acid concentration strength (0 to 0.5 %) on the pre-treatment process, contents of monosaccharides (glucose, arabinose, xylose, mannose) and undesirable by-compounds (furfural and HMF) in the reactor. The study has determined that the largest amount of monosaccharides (37.2 % of glucose, 2.7 % of arabinose, 8.4 % of xylose, and 1.3 % of mannose) was received in the rye at ripe, the samples of which were mixed with 0.5 % concentration of catalytic sulphuric acid, and hydrolysed in the reactor, where the pressure was 20 bar, whereas the reaction time – 240 s.

Keywords: Bioethanol, Pre-treatment, Rye, Triticale.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1402

Authors: Ajay Likhite, Prashant Parhad, D. R. Peshwe, S. U. Pathak

Abstract:

Chromium bearing Austempered Ductile Iron (ADI) has been recently in the news for its improved wear performance over the ADI. The work presented below was taken up to study the effect of different austenitisation temperatures on the microstructure and wear performance of the Carbidic Austempered Ductile Iron (CADI). In this investigation Cr bearing ductile iron was subjected to austempering treatment to obtain an ausferritic microstructure. Two different austenitisation temperatures were selected whereas, the austempering temperature and time was kept unchanged. Microstructure and wear performance of this alloy, austenitized at two different temperatures was studied.

Keywords: Austempered Ductile Iron, Carbidic Austempered Ductile Iron.Austenitization temperature.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2042

Authors: Ambuj Kumar, Sunil Kumar Singh, Shrikant Singh

Abstract:

Sweep frequency response analysis has been turning out a powerful tool for investigation of mechanical as well as electrical integration of transformers. In this paper various aspect of practical application of SFRA has been studied. Open circuit and short circuit measurement were done on different phases of high voltage and low voltage winding. A case study was presented for the transformer of rating 31.5 MVA for various frequency ranges. A clear picture was presented for sub- frequency ranges for HV as well as LV winding. The main motive of work is to investigate high voltage short circuit response. The theoretical concept about SFRA responses is validated with expert system software results.

Keywords: Frequency deviation, OCT & SCT, SFRA, Transformer winding.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2900

Authors: Yvonne T. Haigh

Abstract:

Public sector corruption has long-term and damaging effects that are deep and broad. Addressing corruption relies on understanding the drivers that precipitate acts of corruption and developing educational programs that target areas of vulnerability. This paper provides an innovative approach to explore the nature of corruption by drawing on the perceptions and ideas of a group of public servants who have been part of a corruption investigation. The paper examines these reflections through the ideas of Pierre Bourdieu and Alfred Schutz to point to some of the steps that can lead to corrupt activity. The paper demonstrates that phenomenological inquiry is useful in the exploration of corruption and, as a theoretical framework, it highlights that corruption emerges through a combination of conflict, doubt and uncertainty. The paper calls for anti-corruption education programs to be attentive to way in which these conditions can influence the steps into corruption.

Keywords: Phenomenology, choice, conflict, corruption.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2114

Authors: Young Geun Kim, Tae Woo Lee, Changmin Yeo, Jung min Yoo, Yeo Jin Kang, Tack-Joong Kim, Byungjo Jung, Ji Hun Cha, Chan Hoi Hur, Dong-Sup Kim, Ki Jung Park, Han Sung Kim

Abstract:

The intention of this lessons is to assess the probability of optical coherence tomography (OCT) for biometric recognition. The OCT is the foundation on an optical signal acquisition and processing method and has the micrometer-resolution. In this study, we used the porcine skin for verifying the abovementioned means. The porcine tissue was sound acknowledged for structural and immunohistochemical similarity with human skin, so it could be suitable for pre-clinical trial as investigational specimen. For this reason, it was tattooed by the tattoo machine with the tattoo-pigment. We detected the pattern of the tattooed skin by the OCT according to needle speed. The result was consistent with the histology images. This result showed that the OCT was effective to examine the tattooed skin section noninvasively. It might be available to identify morphological changes inside the skin.

Keywords: mechanical skin damage, optical coherence tomography, tattooed skin

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1742

Authors: M. O. Ezegbogu, H. B. Osadolor

Abstract:

Lipsticks constitute a significant source of transfer evidence, and can, therefore, provide corroborative or inclusionary evidence in criminal investigation. This study aimed to determine the uniqueness and persistence of different lipstick smears using Thin Layer Chromatography (TLC), and Gas Chromatography with a Flame Ionisation Detector (GC-FID). In this study, we analysed lipstick smears retrieved from tea cups exposed to the environment for up to four weeks. The n-alkane content of each sample was determined using GC-FID, while TLC was used to determine the number of bands, and retention factor of each band per smear. This study shows that TLC gives more consistent results over a 4-week period than GC-FID. It also proposes a maximum exposure time of two weeks for the analysis of lipsticks left in the open using GC-FID. Finally, we conclude that neither TLC nor GC-FID can distinguish lipstick evidence recovered from hypothetical crime scenes.

Keywords: Forensic science, chromatography, identification, lipstick.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1728

Authors: M. Saravani, M. Azizi,

Abstract:

The V-notches are most possible case for initiation of cracks in parts. The specifications of cracks on the tip of the notch will be influenced via opening angle, tip radius and depth of V-notch. In this study, the effects of V-notch-s opening angle on stress intensity factor and T-stress of crack on the notch has been investigated. The experiment has been done in different opening angles and various crack length in mode (I) loading using Photoelasticity method. The results illustrate that while angle increases in constant crack-s length, SIF and T-stress will decrease. Beside, the effect of V-notch angle in short crack is more than long crack. These V-notch affects are negligible by increasing the length of crack, and the crack-s behavior can be considered as a single-edge crack specimen. Finally, the results have been evaluated with numerical finite element analysis and good agreement was obvious.

Keywords: Photoelasticity, Stress intensity factor, T-stress, V-notch.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1768

Authors: Su-Young Jeong, Won-Kee Hong, Seon-Chee Park, Gyun-Taek Lim, Eric Kim

Abstract:

Researchers investigate arious strategies to develop composite beams and maximize the structural advantages. This study attempted to conduct experiments and analysis of changes in the neutral axis of positive moments of a Green Beam. Strain compatibility analysis was used, and its efficiency was demonstrated by comparing experimental and analytical values. In the comparison of neutral axis, the difference between experimental and analytical values was found to range from 8.8~26.2%. It was determined that strain compatibility analysis can be useful for predicting the behaviors of composite beams, with the ability to predict the behavior of not only the elastic location of the composite member, but also of the plastic location

Keywords: Composite beam, Strain compatibility, Neutral axis, Green Beam

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2097

Authors: Abdelrahman Elsehsah, Hany Madkour, Khalid Farah

Abstract:

This article presents a 3-D modified non-linear elastic model in the strain space. The Helmholtz free energy function is introduced with the existence of a dissipation potential surface in the space of thermodynamic conjugate forces. The constitutive equation and the damage evolution were derived as well. The modified damage has been examined to model the nonlinear behavior of reinforced concrete (RC) slabs with an opening. A parametric study with RC was carried out to investigate the impact of different factors on the behavior of RC slabs. These factors are the opening area, the opening shape, the place of opening, and the thickness of the slabs. And the numerical results have been compared with the experimental data from literature. Finally, the model showed its ability to be applied to the structural analysis of RC slabs.

Keywords: 3-D numerical analysis, damage mechanics, RC slab with opening.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 841

Authors: E.G. Bautista, F. Méndez, O. Bautista, J.C. Arcos

Abstract:

In this work we study analytically and numerically the performance of the mean heave motion of an OWC coupled with the governing equation of the spreading ocean waves due to the wide variation in an open parabolic channel with constant depth. This paper considers that the ocean wave propagation is under the assumption of a shallow flow condition. In order to verify the effect of the waves in the OWC firstly we establish the analytical model in a non-dimensional form based on the energy equation. The proposed wave-power system has to aims: one is to perturb the ocean waves as a consequence of the channel shape in order to concentrate the maximum ocean wave amplitude in the neighborhood of the OWC and the second is to determine the pressure and volume oscillation of air inside the compression chamber.

Keywords: Oscillating water column, Shallow flow, Waveenergy.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1439

Authors: S. Al Dandachli, F. Perales, Y. Monerie, F. Jamin, M. S. El Youssoufi, C. Pelissou

Abstract:

The goal of this research is to study the fracture process and mechanical behavior of concrete under I–II mixed-mode stress, which is essential for ensuring the safety of concrete structures. For this purpose, two-dimensional simulations of three-point bending tests under variable load and geometry on notched cement paste samples of composite samples (cement paste/siliceous aggregate) are modeled by employing Cohesive Zone Models (CZMs). As a result of experimental validation of these tests, the CZM model demonstrates its capacity to predict fracture propagation at the local scale.

Keywords: Concrete, cohesive zone model, microstructure, fracture, three-point flexural test bending.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 282

Authors: H. Al-Baghli

Abstract:

In this investigation, rubberized HMA technology was examined to address the most critical forms of pavement distresses in the State of Kuwait, namely, high temperature rutting, and moisture induced raveling. PelletPAVE™ additive was selected as the preferred technology, since it offered a convenient method of directly modifying the exiting local HMA recipe without having to polymer modify the bitumen. Experimental work, using various Pelletpave contents was carried out at Kuwait Institute for Scientific Research (KISR) to design an optimum rubberized HMA formulation prior to conducting a pilot-scale road trial. With the aid of a gyratory compactor, the compaction and volumetric properties of HMAs containing 2.5% and 3.0% Pelletpave additive were investigated at a range of bitumen contents, all by mass of total mix.

Keywords: Modified bitumen, rubberized hot mix asphalt, gyratory compaction, volumetric properties.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 316

Authors: Haragobinda Srichandan, Ashish Pathak, Dong Jin Kim, Seoung-Won Lee

Abstract:

The present investigation deals with bioleaching of spent petroleum catalyst using At. ferrooxidans and At. thiooxidans. The spent catalyst used in the present study was pretreated with acetone to remove the oily hydrocarbons. FESEM and XPS analysis indicated the presence of metals in sulfide and oxide forms in spent catalyst. Both At. ferrooxidans and At. thiooxidans were found to be highly effective in producing the acid. Bioleaching with At. ferrooxidans and At. thiooxidans led to higher recovery of metals compare to control. During bioleaching similar recoveries of metals were obtained using At. ferrooxidans and At. thiooxidans. This might be due to the presence of metals as soluble oxides and sulphides in the spent catalyst. At the end of bioleaching, about 87-90% Ni, 34% Al, 65-73% Mo and 92-97% V were leached using above bacteria. It is elucidated that bioleaching with At. thiooxidans is comparatively more advantageous due to lower cost of sulphur.  

Keywords: Spent catalyst, At. ferrooxidans, Bioleaching, Metal recovery.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2084

Authors: M. Babaeipour, M. Vejdanihemmat

Abstract:

Optical properties of bulk and thin film of 1H-CaAlSi for two directions (1,0,0) and (0,0,1) were studied. The calculations are carried out by Density Functional Theory (DFT) method using full potential. GGA approximation was used to calculate exchange-correlation energy. The calculations are performed by WIEN2k package. The results showed that the absorption edge is shifted backward 0.82eV in the thin film than the bulk for both directions. The static values of the real part of dielectric function for four cases were obtained. The static values of the refractive index for four cases are calculated too. The reflectivity graphs have shown an intensive difference between the reflectivity of the thin film and the bulk in the ultraviolet region.

Keywords: 1H-CaAlSi, absorption, bulk, optical, thin film.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 891

Authors: George D. Hatzigeorgiou, Nikos G. Pnevmatikos

Abstract:

This study examines the inelastic behavior of adjacent planar reinforced concrete (R.C.) frames subjected to strong ground motions. The investigation focuses on the effects of vertical ground motion on the seismic pounding. The examined structures are modeled and analyzed by RUAUMOKO dynamic nonlinear analysis program using reliable hysteretic models for both structural members and contact elements. It is found that the vertical ground motion mildly affects the seismic response of adjacent buildings subjected to structural pounding and, for this reason, it can be ignored from the displacement and interstorey drifts assessment. However, the structural damage is moderately affected by the vertical component of earthquakes.

Keywords: Nonlinear seismic behavior, reinforced concrete structures, structural pounding, vertical ground motions.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2065

Authors: C. F. Pricope

Abstract:

The last two decades witnessed a movement towards harmonization of international financial reporting standards (IFRS) throughout the global economy. This investigation seeks to identify the factors that could explain the adoption of IFRS by poor jurisdictions. While there has been a considerable amount of literature published on the effects and key drivers of IFRS adoption in both developed and developing countries, little attention has been paid to jurisdictions with less developed capital markets and low income levels exclusively. Drawing upon the Institutional Isomorphism theory and analyzing a sample of 45 poor jurisdictions between 2008 and 2013, the study empirically shows that poor jurisdictions are driven by legitimacy concerns rather than by economic reasoning to adopt an international accounting perspective. This in turn has implications for the IASB, as it should seek to influence institutional pressures within a particular jurisdiction in order to promote IFRS adoption.

Keywords: IFRS Adoption, isomorphism, poor jurisdictions, accounting harmonization.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2326

Authors: Kumaresh Selvakumar, Man Young Kim

Abstract:

Wet scrubbers have found widespread use in cleaning contaminated gas streams because of their ability to remove particulates and based on the applications of scrubbing of marine engine exhaust gases by spraying sea-water. In order to examine the flow characteristics inside the scrubber, the model is designated with flow properties of hot air and water sprayer. The flow dynamics of evaporation of hot air by the injection of water droplets is the key factor considered in this paper. The flow behavior inside the scrubber was investigated from the previous works and to sum up the evaporation rate with respect to the concentration of water droplets are predicted to bring out the competent modelling. The numerical analysis using CFD facilitates in understanding the problem better and empathies the behavior of the model over its entire operating envelope.

Keywords: Concentration of water droplets, Evaporation rate, Scrubber, Water sprayer.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3270

Authors: Linda Sau-ling LAI

Abstract:

This paper aims to address the new trend of social commerce as electronic commerce leverages Web 2.0 technologies and online social media. The infusions of new technologies on the World Wide Web connect users in their homes and workplaces, thus transforming social formations and business transactions. An in-depth study of the growth and success of a social commerce site, Facebook was conducted. The investigation is finalized with a triad relational model which reflects socioeconomic life in the Internet today. The following three concepts work jointly to form a global community that has already started to take the place of traditional commerce and socialization: Web 2.0 technology, E-commerce, and online social media. A discussion of the research findings indicates that social commerce networks are sustainable because of the various incentives given to users as they collaborate with others regardless of their identity and location. The focus of this article is to increase understanding on quickly developing Web 2.0 based social media and their subsequent effects on the emerging social commerce.

Keywords: Social Commerce, Web 2.0, ElectronicCommerce, Social Media

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 7565