Search results for: ISO/IEC standards
438 IFRS for SMEs: Challenge for Emerging Countries? Case of Czech Republic and Ukraine
Authors: M. Paseková, L. Müllerová, J. Strouhal, L. Chyzhevska
Abstract:
Increase in globalization of capital markets brings the higher requirements on financial information provided for investors who look for a highly comparable information. Paper deals with the advantages and limitations of applying International Financial Reporting Standards (IFRS) in the Czech Republic and Ukraine. As a greatest limit for full adoption of IFRS shall be acknowledged the strong connection of continental accounting to tax system and enormous high administrative burden for IFRS appliers.Keywords: International Financial Reporting Standards (IFRS), Small and Medium-sized Enterprises (SMEs), Czech Republic, Ukraine.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2032437 International Comparative Study of International Financial Reporting Standards Adoption and Earnings Quality: Effects of Differences in Accounting Standards, Industry Category, and Country Characteristics
Authors: Ichiro Mukai
Abstract:
The purpose of this study is to investigate whether firms applying International Financial Reporting Standards (IFRS), provide high-quality and comparable earnings information that is useful for decision making of information users relative to firms applying local Generally Accepted Accounting Principles (GAAP). Focus is placed on the earnings quality of listed firms in several developed countries: Australia, Canada, France, Germany, Japan, the United Kingdom (UK), and the United States (US). Except for Japan and the US, the adoption of IFRS is mandatory for listed firms in these countries. In Japan, the application of IFRS is allowed for specific listed firms. In the US, the foreign firms listed on the US securities market are permitted to apply IFRS but the listed domestic firms are prohibited from doing so. In this paper, the differences in earnings quality are compared between firms applying local GAAP and those applying IFRS in each country and industry category, and the reasons of differences in earnings quality are analyzed using various factors. The results show that, although the earnings quality of firms applying IFRS is higher than that of firms applying local GAAP, this varies with country and industry category. Thus, even if a single set of global accounting standards is used for all listed firms worldwide, it is difficult to establish comparability of financial information among global firms. These findings imply that various circumstances surrounding firms, industries, and countries etc. influence business operations and affect the differences in earnings quality.
Keywords: Accruals, earnings quality, IFRS, information comparability.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 765436 Photogrammetric Survey on the Natural Gas Pipeline Projects of Iran-Turkey- Europe (ITE)
Authors: Ferruh Yildiz
Abstract:
The ITE Project is a project that has 1800 km length and across the Turkey's land through east to west. The project of pipeline enters geographically from Iran to Doğubayazit (Turkey) in the east, exits to Greece from Ipsala province of Turkey in the west. This project is the one of the international projects in such scale that provides the natural gas of Iran and Caspian Sea through the European continent. In this investigation, some information will be given about the methods used to verify the direction of the pipeline and the technical properties of the results obtained. The cost of project itself entirely depends on the direction of the pipeline which would be as short as possible and the specifications of the land cover. Production standards of 1/2000 scaled digital orthophoto and vectoral maps as a results of the use of map production materials and methods (such as high resolution satellite images, and digital aerial images captured from digital aerial cameras), will also be given in this report. According to Turkish national map production standards, TM ((Transversal Mercator, 3 degree) projection is used for large scale map and UTM (Universal Transversal Mercator, 6 degree) is used for small scale map production standards. Some information is also given about the projection used in the ITE natural gas pipeline project.
Keywords: Digital Image Processing, Natural Gas Pipe Line, Photogrammetry.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2414435 Bridging the Gap between Different Interfaces for Business Process Modeling
Authors: Katalina Grigorova, Kaloyan Mironov
Abstract:
The paper focuses on the benefits of business process modeling. Although this discipline is developing for many years, there is still necessity of creating new opportunities to meet the ever increasing users’ needs. Because one of these needs is related to the conversion of business process models from one standard to another, the authors have developed a converter between BPMN and EPC standards using workflow patterns as intermediate tool. Nowadays there are too many systems for business process modeling. The variety of output formats is almost the same as the systems themselves. This diversity additionally hampers the conversion of the models. The presented study is aimed at discussing problems due to differences in the output formats of various modeling environments.Keywords: Business process modeling, business process modeling standards, workflow patterns, converting models.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1666434 An Investigation on Hot-Spot Temperature Calculation Methods of Power Transformers
Authors: Ahmet Y. Arabul, Ibrahim Senol, Fatma Keskin Arabul, Mustafa G. Aydeniz, Yasemin Oner, Gokhan Kalkan
Abstract:
In the standards of IEC 60076-2 and IEC 60076-7, three different hot-spot temperature estimation methods are suggested. In this study, the algorithms which used in hot-spot temperature calculations are analyzed by comparing the algorithms with the results of an experimental set-up made by a Transformer Monitoring System (TMS) in use. In tested system, TMS uses only top oil temperature and load ratio for hot-spot temperature calculation. And also, it uses some constants from standards which are on agreed statements tables. During the tests, it came out that hot-spot temperature calculation method is just making a simple calculation and not uses significant all other variables that could affect the hot-spot temperature.
Keywords: Hot-spot temperature, monitoring system, power transformer, smart grid.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3170433 3 State Current Mode of a Grid Connected PV Converter
Authors: Attila Balogh, Eszter Varga, István Varjasi
Abstract:
Nowadays in applications of renewable energy sources it is important to develop powerful and energy-saving photovoltaic converters and to keep the prescriptions of the standards. In grid connected PV converters the obvious solution to increase the efficiency is to reduce the switching losses. Our new developed control method reduces the switching losses and keeps the limitations of the harmonic distortion standards. The base idea of the method is the utilization of 3-state control causing discontinuous current mode at low input power. In the following sections the control theory, the realizations and the simulation results are presented.Keywords: Discontinuous current, high efficiency, PVconverter, control method.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1467432 Accounting Policies in Polish and International Legal Regulations
Authors: Piotr Prewysz Kwinto, Grażyna Voss
Abstract:
Accounting policies are a set of solutions compliant with legal regulations that an entity selects and adopts, and which guarantee a proper quality of financial statements. Those solutions may differ depending on whether the entity adopts national or international accounting standards. The aim of this article is to present accounting principles (policies) in Polish and international legal regulations and their adoption in selected Polish companies listed on the Warsaw Stock Exchange. The research method adopted in this work is the analysis and evaluation of legal conditions in Polish companies.
Keywords: Accounting policies, International Financial Reporting Standards, Financial statement, Method of measuring.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3118431 Development of Lodging Business Management Standards of Bang Khonthi Community in Samut Songkram Province
Authors: Poramet Saeng-On
Abstract:
This research aims to develop ways of lodging business management of Bang Khonthi community in Samut Songkram province that are appropriate with the cultural context of the Bang Khonthi community. Eight lodging business owners were interviewed. It was found that lodging business that are family business must be done with passion, correct understanding of self, culture, nature, Thai way of life, thorough, professional development, environmentally concerned, building partnerships with various networks both community level, and public sector and business cohorts. Public relations should be done through media both traditional and modern outlets, such as websites and social networks to provide customers convenience, security, happiness, knowledge, love and value when travel to Bang Khonthi. This will also help them achieve sustainability in business, in line with the 10 Home Stay Standard Thailand. Suggestions for operators are as follows: Operators need to improve their public relations work. They need to use technology in public relations such as the internet. Management standards must be improved. Souvenir and local products shops should be arranged in the compound. Product pricing must be set accordingly. They need to join hands to help each other. Quality of the business operation should be raised to meet the standards. Educational measures to reduce the impact caused by tourism on the community such as efforts to reduce energy consumption.Keywords: Homestay, lodging business, management, standard.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1114430 Wideband Tunable RF Filters for Channel Selection in Crowded Spectral Bands
Authors: Sanghoon Park, Ki-Jin Kim, Kwang-Ho Ahn, Hyeon-Woo Lee
Abstract:
It is very effective way to utilize a very wide tunable filter in co-existing multi-standards wireless communications environment. Especially, as the long term evolution (LTE) communication era has come, the multi-band coverage is one of the important features required for the RF components. In this paper, we present the frequency conversion technique, and so generate two types of RF filters which are specially designed for the superb tunable ability to support multiple wireless communication standards. With the help of a complex mixing structure, the inherent image signal is suppressed. The RF band-pass filter (BPF) and notch filter achieve 1.8dB and 1.6dB insertion losses and 18 dB and 17 dB attenuations, respectively. The quality factor show greater than 30.
Keywords: RF filters, interference, wideband, tunable, channel selection, complex mixing, balanced mixer.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2382429 Perspectives of Financial Reporting Harmonization
Authors: Sorana M. Manoiu, Razvan V. Mustata, Jiří Strouhal, Carmen G. Bonaci, Dumitru Matis, Jiřina Bokšová
Abstract:
In the current context of globalization, accountability has become a key subject of real interest for both, national and international business areas, due to the need for comparability and transparency of the economic situation, so we can speak about the harmonization and convergence of international accounting. The paper presents a qualitative research through content analysis of several reports concerning the roadmap for convergence. First, we develop a conceptual framework for the evolution of standards’ convergence and further we discuss the degree of standards harmonization and convergence between US GAAP and IAS/IFRS as to October 2012. We find that most topics did not follow the expected progress. Furthermore there are still some differences in the long-term project that are in process to be completed and other that were reassessed as a lower priority project.
Keywords: Convergence, harmonization, FASB, IASB, IFRS, US GAAP.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3570428 Robust Human Rights Governance: Developing International Criteria
Authors: Helen P. Greatrex
Abstract:
Many states are now committed to implementing international human rights standards domestically. In terms of practical governance, how might effectiveness be measured? A facevalue answer can be found in domestic laws and institutions relating to human rights. However, this article provides two further tools to help states assess their status on the spectrum of robust to fragile human rights governance. The first recognises that each state has its own 'human rights history' and the ideal end stage is robust human rights governance, and the second is developing criteria to assess robustness. Although a New Zealand case study is used to illustrate these tools, the widespread adoption of human rights standards by many states inevitably means that the issues are relevant to other countries. This is even though there will always be varying degrees of similarity-difference in constitutional background and developed or emerging human rights systems.Keywords: robust human rights governance, fragile states.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1766427 Accounting for SMEs – How Important is Size in Choosing between Global and Local Standards?
Authors: Cătălin Nicolae Albu, Nadia Albu, Maria Mădălina Gîrbină
Abstract:
There is limited evidence from various countries about the possible impact of various criteria to be used to determine the scope of the IFRS for SMEs issued in 2009 and, research is needed in this area. We provide evidence from Romania, an emerging economy member of the European Union. The aim of this paper is to analyze in a local setting if size is a relevant factor for deciding between local and global standards for SMEs. Our results indicate that size is a moderate indicator of the existence of possible users interested in financial statements and that there is a difference between the scopes of the standard determined on various criteria.. Also, we suggest that the international exposure is quite reduced in the case of SMEs, but is sufficient to suggest that at least some SMEs would benefit from international comparability of financial statementsKeywords: SMEs, IFRS for SMEs, accounting regulation, entity's size.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1860426 Obstruction to Treatments Meeting International Standards for Lyme and Relapsing Fever Borreliosis Patients
Authors: J. Luché-Thayer, C. Perronne, C. Meseko
Abstract:
We reviewed how certain institutional policies and practices, as well as questionable research, are creating obstacles to care and informed consent for Lyme and relapsing fever Borreliosis patients. The interference is denying access to treatments that meet the internationally accepted standards as set by the Institute of Medicine. This obstruction to care contributes to significant human suffering, disability and negative economic effect across many nations and in many regions of the world. We note how evidence based medicine emphasizes the importance of clinical experience and patient-centered care and how these patients benefit significantly when their rights to choose among treatment options are upheld.
Keywords: Conflicts of interest, obstacles to healthcare accessibility, patient-centered care, the right to informed consent.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1220425 Bi-Lateral Comparison between NIS-Egypt and NMISA-South Africa for the Calibration of an Optical Time Domain Reflectometer
Authors: Osama Terra, Mariesa Nel, Hatem Hussein
Abstract:
Calibration of Optical Time Domain Reflectometer (OTDR) has a crucial role for the accurate determination of fault locations and the accurate calculation of loss budget of long-haul optical fibre links during installation and repair. A comparison has been made between the Egyptian National Institute for Standards (NIS-Egypt) and the National Metrology institute of South Africa (NMISA-South Africa) for the calibration of an OTDR. The distance and the attenuation scales of a transfer OTDR have been calibrated by both institutes using their standards according to the standard IEC 61746-1 (2009). The results of this comparison have been compiled in this report.
Keywords: OTDR calibration, recirculating loop, concatenated method, standard fibre.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 934424 Cultivating Individuality and Equality in Education: Ideas on Respecting Dimensions of Diversity within the Classroom
Authors: Melissa C. LaDuke
Abstract:
This systematic literature review sought to explore the dimensions of diversity that can affect classroom learning. This review is significant as it can aid educators in reaching more of their diverse student population and creating supportive classrooms for teachers and students. For this study, peer-reviewed articles were found and compiled using Google Scholar. Key terms used in the search include student individuality, classroom equality, student development, teacher development, and teacher individuality. Relevant educational standards such as Common Core and Partnership for the 21st Century were also included as part of this review. Student and teacher individuality and equality is discussed as well as methods to grow both within educational settings. Embracing student and teacher individuality was found to be key as it may affect how each person interacts with given information. One method to grow individuality and equality in educational settings included drafting and employing revised teaching standards which include various Common Core and US State standards. Another was to use educational theories such as constructivism, cognitive learning, and Experiential Learning Theory. However, barriers to growing individuality, such as not acknowledging differences in a population’s dimensions of diversity, still exist. Studies found preserving the dimensions of diversity owned by both teachers and students yielded more positive and beneficial classroom experiences.
Keywords: Classroom equality, student development, student individuality, teacher development, teacher individuality.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 685423 Proposal for Cost Calculation of Warehouse Processes and Its Usage for Setting Standards for Performance Evaluation
Authors: Tomas Cechura, Michal Simon
Abstract:
This paper describes a proposal for cost calculation of warehouse processes and its usage for setting standards for performance evaluation. One of the most common options of monitoring process performance is benchmarking. The typical outcome is whether the monitored object is better or worse than an average or standard. Traditional approaches, however, cannot find any specific opportunities to improve performance or eliminate inefficiencies in processes. Higher process efficiency can be achieved for example by cost reduction assuming that the same output is generated. However, costs can be reduced only if we know their structure and we are able to calculate them accurately. In the warehouse process area it is rather difficult because in most cases we have available only aggregated values with low explanatory ability. The aim of this paper is to create a suitable method for calculating the storage costs. At the end is shown a practical example of process calculation.
Keywords: Calculation, Costs, Performance, Process, Warehouse.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 9321422 Supportability Analysis in LCI Environment
Authors: Dragan Vasiljevic, Ana Horvat
Abstract:
Starting from the basic pillars of the supportability analysis this paper queries its characteristics in LCI (Life Cycle Integration) environment. The research methodology contents a review of modern logistics engineering literature with the objective to collect and synthesize the knowledge relating to standards of supportability design in e-logistics environment. The results show that LCI framework has properties which are in fully compatibility with the requirement of simultaneous logistics support and productservice bundle design. The proposed approach is a contribution to the more comprehensive and efficient supportability design process. Also, contributions are reflected through a greater consistency of collected data, automated creation of reports suitable for different analysis, as well as the possibility of their customization according with customer needs. In addition to this, convenience of this approach is its practical use in real time. In a broader sense, LCI allows integration of enterprises on a worldwide basis facilitating electronic business.Keywords: E-logistics, integrated product development, standards, supportability analysis.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2308421 Scenarios of Societal Security and Business Continuity Cycles
Authors: Jiří F. Urbánek, Jiří Barta
Abstract:
Societal security, continuity scenarios and methodological cycling approach explained in this article. Namely societal security organizational challenges ask implementation of international standards BS 25999-2 & global ISO 22300 which is a family of standards for business continuity management system. Efficient global organization system is distinguished of high entity´s complexity, connectivity & interoperability, having not only cooperative relations in a fact. Competing business have numerous participating ´enemies´, which are in apparent or hidden opponent and antagonistic roles with prosperous organization system, resulting to a crisis scene or even to a battle theatre. Organization business continuity scenarios are necessary for such ´a play´ preparedness, planning, management & overmastering in real environments.
Keywords: Business Continuity, Societal Security Crisis Scenarios Cycles.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2163420 The Emerging Global Judicial Ethics: Issues and Problems
Authors: Caroline Foulquier-Expert
Abstract:
In many states around the world, actions to improve judicial ethics are developing significantly through the production of professional standards for judges. The quest to improve the ethics of judges is legitimate. However, as this development tends to be very important at the moment, some risks it presents must be highlighted. Indeed, if the objective of improving Judges’ Ethics is legitimate, it can also lead to banalization of justice, reinforcement of criticism against the judiciary and to broach incidentally the question of the limits of judgment, which is most perilous for the independence of the judiciary. This research, based on case studies, interviews with judges and an analysis of the literature on this topic (mainly from the United States of America and European Union Member States), tends to draw attention to the fact that the result of the development of these professional standards is that the ethical requirements of judges become ethical requirements of justice, which is an undesirable effect of which we must be aware, in order to prevent it.Keywords: Judicial Ethics, Codes of conduct, Independence, Limits of Judgment.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 901419 The Early Stages of the Standardization of Finnish Building Sector
Authors: A. Soikkeli
Abstract:
Early 20th century functionalism aimed at generalising living and rationalising construction, thus laying the foundation for the standardisation of construction components and products. From the 1930s onwards, all measurement and quality instructions for building products, different types of building components, descriptions of working methods complying with advisable building practises, planning, measurement and calculation guidelines, terminology, etc. were called standards. Standardisation was regarded as a necessary prerequisite for the mass production of housing.
This article examines the early stages of standardisation in Finland in the 1940s and 1950s, as reflected on the working history of an individual architect, ErkkiKoiso-Kanttila (1914-2006). In 1950 Koiso-Kanttila was appointed the Head of Design of the Finnish Association of Architects’ Building Standards Committee, a position which he held until 1958. His main responsibilities were the development of the RT Building Information File and compiling of the files.
Keywords: Architecture, Post WWII period, Reconstruction, Standardisation.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1554418 Fuzzy Hierarchical Clustering Applied for Quality Estimation in Manufacturing System
Authors: Y. Q. Lv, C.K.M. Lee
Abstract:
This paper develops a quality estimation method with the application of fuzzy hierarchical clustering. Quality estimation is essential to quality control and quality improvement as a precise estimation can promote a right decision-making in order to help better quality control. Normally the quality of finished products in manufacturing system can be differentiated by quality standards. In the real life situation, the collected data may be vague which is not easy to be classified and they are usually represented in term of fuzzy number. To estimate the quality of product presented by fuzzy number is not easy. In this research, the trapezoidal fuzzy numbers are collected in manufacturing process and classify the collected data into different clusters so as to get the estimation. Since normal hierarchical clustering methods can only be applied for real numbers, fuzzy hierarchical clustering is selected to handle this problem based on quality standards.Keywords: Quality Estimation, Fuzzy Quality Mean, Fuzzy Hierarchical Clustering, Fuzzy Number, Manufacturing system
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1665417 Physicochemical Parameters of Tap Water in Dhahran, Saudi Arabia: An Empirical Assessment
Authors: Ahmed A. Hassan, Bassam Tawabini
Abstract:
In this study, the physicochemical parameters of Dhahran tap water were assessed to determine its suitability for drinking purposes. A total of 45 water samples were collected from different locations. The results indicate temperature ranges of 19.76 to 22.86 °C, pH (6.5 to 8.23), dissolved oxygen (4.21 to 8.32 mg/L), conductivity (232 to 2586 uS/cm), turbidity (0.17 to 0.37 Nephelometric Turbidity unit (NTU)), total dissolved solids (93 to 1671 mg/L), total alkalinity (4.11 to 24.04 mg/L), calcium (0.02 to 164 mg/L), magnesium (0 .6 to 77.9 mg/L), chloride (32.7 to 568.7 mg/L), nitrate (0.02 to 3 mg/L), fluoride (0.001 to 0.591 mg/L), sodium (18.4 to 232 mg/L), potassium (0.5 to 26.4 mg/L), and sulphate (2.39 to 258 mg/L). The results were compared with the drinking water standards recommended by the World Health Organization (WHO) and the United States Environmental Protection Agency (USEPA). The study determined that though the levels of most of the physicochemical parameters comply with the standards, however, slight deviations exist. This is evident in the values of the physical parameters (conductivity and total dissolved solids), and the chemical parameters (sulphate, chloride, and sodium) recorded at a few sample sites.
Keywords: Physicochemical parameters, tap water, water quality, Dhahran.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 524416 Pre and Post IFRS Loss Avoidance in France and the United Kingdom
Authors: T. Miková
Abstract:
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 3126415 Pilot Scale Investigation on the Removal of Pollutants from Secondary Effluent to Meet Botswana Irrigation Standards Using Roughing and Slow Sand Filters
Authors: Moatlhodi Wise Letshwenyo, Lesedi Lebogang
Abstract:
Botswana is an arid country that needs to start reusing wastewater as part of its water security plan. Pilot scale slow sand filtration in combination with roughing filter was investigated for the treatment of effluent from Botswana International University of Science and Technology to meet Botswana irrigation standards. The system was operated at hydraulic loading rates of 0.04 m/hr and 0.12 m/hr. The results show that the system was able to reduce turbidity from 262 Nephelometric Turbidity Units to a range between 18 and 0 Nephelometric Turbidity Units which was below 30 Nephelometric Turbidity Units threshold limit. The overall efficacy ranged between 61% and 100%. Suspended solids, Biochemical Oxygen Demand, and Chemical Oxygen Demand removal efficiency averaged 42.6%, 45.5%, and 77% respectively and all within irrigation standards. Other physio-chemical parameters were within irrigation standards except for bicarbonate ion which averaged 297.7±44 mg L-1 in the influent and 196.22±50 mg L-1 in the effluent which was above the limit of 92 mg L-1, therefore averaging a reduction of 34.1% by the system. Total coliforms, fecal coliforms, and Escherichia coli in the effluent were initially averaging 1.1 log counts, 0.5 log counts, and 1.3 log counts respectively compared to corresponding influent log counts of 3.4, 2.7 and 4.1, respectively. As time passed, it was observed that only roughing filter was able to reach reductions of 97.5%, 86% and 100% respectively for faecal coliforms, Escherichia coli, and total coliforms. These organism numbers were observed to have increased in slow sand filter effluent suggesting multiplication in the tank. Water quality index value of 22.79 for the physio-chemical parameters suggests that the effluent is of excellent quality and can be used for irrigation purposes. However, the water quality index value for the microbial parameters (1820) renders the quality unsuitable for irrigation. It is concluded that slow sand filtration in combination with roughing filter is a viable option for the treatment of secondary effluent for reuse purposes. However, further studies should be conducted especially for the removal of microbial parameters using the system.
Keywords: Irrigation, roughing filter, slow sand filter, turbidity, water quality index.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 872414 An Introduction to Methods and Technologies Applied for Reduction of Energy Consumption in Transportation Sector and Air Pollution in Iran
Authors: Eshagh Rasouli Sarabi, Mir Saeed Moosavi
Abstract:
In Iran, due to abundance of energy resources, energy consumption is extraordinarily higher than international standards and transportation sector is considered to be one of the major consumers of energy. Moreover, air pollution in urban areas as a result of high dependence on private vehicle and lower standards of vehicles, high subsidies spent on fuel and time waste due to traffic congestion in urban areas all have led to speculations on new strategies and policies in order to control energy consumption in transportation sector. These strategies and policies will be introduced in this paper and their consequences will be analyzed with consideration to socio-economic factors affecting the urban society of Iran. Besides, the intention is to suggest and analyze new approaches such as broader application of public transportation system, demand management in transport sector, replacement of deteriorated vehicles, quality improvement in car manufacture and introduction of substitute fuels.
Keywords: Consumption, energy, fuel, transportation.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1625413 Measurement Tools of the Maturity Model for IT Service Outsourcing in Higher Education Institutions
Authors: Victoriano Valencia García, Luis Usero Aragonés, Eugenio J. Fernández Vicente
Abstract:
Nowadays, the successful implementation of ICTs is vital for almost any kind of organization. Good governance and ICT management are essential for delivering value, managing technological risks, managing resources and performance measurement. In addition, outsourcing is a strategic IT service solution which complements IT services provided internally in organizations. This paper proposes the measurement tools of a new holistic maturity model based on standards ISO/IEC 20000 and ISO/IEC 38500, and the frameworks and best practices of ITIL and COBIT, with a specific focus on IT outsourcing. These measurement tools allow independent validation and practical application in the field of higher education, using a questionnaire, metrics tables, and continuous improvement plan tables as part of the measurement process. Guidelines and standards are proposed in the model for facilitating adaptation to universities and achieving excellence in the outsourcing of IT services.
Keywords: IT Governance, IT Management, IT Services, Maturity Model, Measurement Tools, Outsourcing.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2789412 Study of Compatibility and Oxidation Stability of Vegetable Insulating Oils
Authors: Helena M. Wilhelm, Paulo O. Fernandes, Laís P. Dill, Kethlyn G. Moscon
Abstract:
The use of vegetable oil (or natural ester) as an insulating fluid in electrical transformers is a trend that aims to contribute to environmental preservation since it is biodegradable and non-toxic. Besides, vegetable oil has high flash and combustion points, being considered a fire safety fluid. However, vegetable oil is usually less stable towards oxidation than mineral oil. Both insulating fluids, mineral and vegetable oils, need to be tested periodically according to specific standards. Oxidation stability can be determined by the induction period measured by conductivity method (Rancimat) by monitoring the effectivity of oil’s antioxidant additives, a methodology already developed for food application and biodiesel but still not standardized for insulating fluids. Besides adequate oxidation stability, fluids must be compatible with transformer's construction materials under normal operating conditions to ensure that damage to the oil and parts of the transformer does not occur. ASTM standard and Brazilian normative differ in parameters evaluated, which reveals the need to regulate tests for each oil type. The aim of this study was to assess oxidation stability and compatibility of vegetable oils to suggest the best way to assure a viable performance of vegetable oil as transformer insulating fluid. The determination of the induction period for several vegetable insulating oils from the local market by using Rancimat was carried out according to BS EN 14112 standard, at different temperatures (110, 120, and 130 °C). Also, the compatibility of vegetable oil was assessed according to ASTM and ABNT NBR standards. The main results showed that the best temperature for use in the Rancimat test is 130 °C, which allows a better observation of conductivity change. The compatibility test results presented differences between vegetable and mineral oil standards that should be taken into account in oil testing since materials compatibility and oxidation stability are essential for equipment reliability.
Keywords: Compatibility, Rancimat, natural ester, vegetable oil.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 608411 Footbridge Response on Single Pedestrian Induced Vibration Analysis
Authors: J. Kala, V. Salajka, P. Hradil
Abstract:
Many footbridges have natural frequencies that coincide with the dominant frequencies of the pedestrian-induced load and therefore they have a potential to suffer excessive vibrations under dynamic loads induced by pedestrians. Some of the design standards introduce load models for pedestrian loads applicable for simple structures. Load modeling for more complex structures, on the other hand, is most often left to the designer. The main focus of this paper is on the human induced forces transmitted to a footbridge and on the ways these loads can be modeled to be used in the dynamic design of footbridges. Also design criteria and load models proposed by widely used standards were introduced and a comparison was made. The dynamic analysis of the suspension bridge in Kolin in the Czech Republic was performed on detailed FEM model using the ANSYS program system. An attempt to model the load imposed by a single person and a crowd of pedestrians resulted in displacements and accelerations that are compared with serviceability criteria.Keywords: Footbridge, Serviceability, Pedestrian action, Numerical analysis.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3126410 Decimation Filter Design Toolbox for Multi-Standard Wireless Transceivers using MATLAB
Authors: Shahana T. K., Babita R. Jose, K. Poulose Jacob, Sreela Sasi
Abstract:
The demand for new telecommunication services requiring higher capacities, data rates and different operating modes have motivated the development of new generation multi-standard wireless transceivers. A multi-standard design often involves extensive system level analysis and architectural partitioning, typically requiring extensive calculations. In this research, a decimation filter design tool for wireless communication standards consisting of GSM, WCDMA, WLANa, WLANb, WLANg and WiMAX is developed in MATLAB® using GUIDE environment for visual analysis. The user can select a required wireless communication standard, and obtain the corresponding multistage decimation filter implementation using this toolbox. The toolbox helps the user or design engineer to perform a quick design and analysis of decimation filter for multiple standards without doing extensive calculation of the underlying methods.
Keywords: Decimation filter, MATLAB® toolbox, Multistandard transceivers, Sigma-delta A/D converter.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2922409 Response of King Abdulla Canal Water to the Upgrade of As Samra WWTP
Authors: Abbas S. Al-Omari, Zain M. Al-Houri
Abstract:
The response of King Abdulla Canal (KAC) water to the upgrade of As Samra Wastewater Treatment Plant which discharges its effluent to the Zarqa River is investigated. Time series quality data that extends between October 2005 and December 2009 obtained by a state of the art telemetric monitoring system were analyzed for COD, EC, TP and TN at two monitoring stations located upstream and downstream of the confluence of the Zarqa River with KAC. The samples- means and the t-test showed that there has been significant improvement in the quality of the KAC water for COD, and TP. However, the improvement in the TN was found statistically insignificant, whereas the EC of the KAC was unaffected by the upgrade. Comparing the selected parameters with the standards and guidelines for using treated wastewater in irrigation showed that the KAC water has improved towards meeting the required standards and guidelines for treated wastewater reuse in irrigation.
Keywords: As Samra wastewater treatment plant, Telemetric monitoring system, Treated wastewater, Water quality monitoring, Zarqa River watershed.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1675