Search results for: Balance sheet indicators

Authors: Feddaoui Amina

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Income smoothing represents an attempt on the part of the company's management to reduce variations in earnings through the manipulation of the accounting principles. In this study, we aimed to measure income smoothing practices in a sample of 30 French joint stock companies during the period (2007-2009), we used Dummy variables method and “ECKEL” model to measure income smoothing practices and Binomial test accourding to SPSS program, to confirm or refute our hypothesis. This study concluded that there are no significant statistical indicators of income smoothing practices in the sample studied of French companies during the period (2007-2009), so the income series in the same sample studied of is characterized by stability and non-volatility without any intervention of management through accounting manipulation. However, this type of accounting manipulation should be taken into account and efforts should be made by control bodies to apply Eckel model and generalize its use at the global level.

Keywords: Income, smoothing, “Eckel”, French companies.

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Authors: Towfeeq Fairooz, Salim Istyaq

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The passive electrical properties of a tissue depends on the intrinsic constituents and its structure, therefore by measuring the complex electrical impedance of the tissue it might be possible to obtain indicators of the tissue state or physiological activity [1]. Complete bio-impedance information relative to physiology and pathology of a human body and functional states of the body tissue or organs can be extracted by using a technique containing a fourelectrode measurement setup. This work presents the estimation measurement setup based on the four-electrode technique. First, the complex impedance is estimated by three different estimation techniques: Fourier, Sine Correlation and Digital De-convolution and then estimation errors for the magnitude, phase, reactance and resistance are calculated and analyzed for different levels of disturbances in the observations. The absolute values of relative errors are plotted and the graphical performance of each technique is compared.

Keywords: Electrical Impedance, Fast Fourier Transform, Additive White Gaussian Noise, Total Least Square, Digital De-Convolution, Sine-Correlation.

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Authors: Chen-Yin Kuo

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This paper fist examines three set of bivariate cointegrations between any two of current accounts, stock markets, and currency exchange markets in ten Asian countries. Furthermore, we examined the effect of country characters on this bivariate cointegration. Our findings suggest that for three sets of cointegration test, each sample country at least exists one cointegration. India consistently exhibited a bi-directional causal relationship between any two of three indicators. Unlike Pan et al. (2007) and Phylaktis and Ravazzolo (2005), we found that such cointegration is influenced by three characteristics: capital control; flexibility in foreign exchange rates; and the ratio of trade to GDP. These characteristics are the result of liberalization in each Asian country. This implies that liberalization policies are effective on improving the cointegration between any two of financial markets and current account for ten Asian countries.

Keywords: Current account, stock price, foreign exchange rate, country characteristics, bivariate cointegration, bi-directional causal relationships.

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Authors: A. Nabhan, Mohamed R. El-Sharkawy, A. Rashed

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The main aim of this paper is to dedicate the belt drive system faults like cogs missing, misalignment and belt worm using vibration analysis technique. Experimentally, the belt drive test-rig is equipped to measure vibrations signals under different operating conditions. Finite element 3D model of belt drive system is created and vibration response analyzed using commercial finite element software ABAQUS/CAE.  Root mean square (RMS) and Crest Factor will serve as indicators of average amplitude of envelope analysis signals. The vibration signals pattern obtained from the simulation model and experimental data have the same characteristics. It can be concluded that each case of the RMS is more effective in detecting the defect for acceleration response. While Crest Factor parameter has a response with the displacement and velocity of vibration signals. Also it can be noticed that the model has difficulty in completing the solution when the misalignment angle is higher than 1 degree.

Keywords: Simulation model, misalignment, cogs missing and vibration analysis.

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Authors: Aline Alves Bandeira, Maria Cecília de Paula Silva

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The existing legal gap regarding thes treatment and final disposal of industrial effluents in Brazil promotes legal uncertainty. The government has not structured itself to guarantee environmental protection. The current legal system and public policies must guarantee the protection of bodies of water and an effective treatment of industrial effluents. This is because economic progress, eco-efficiency and industrial ecology are inseparable. The lack of protection for the water bodies weakens environmental protection, with abuses by companies that do not give due treatment to their effluents, or fail to present the water balance of their factories. It is considered necessary to enact a specific law on industrial effluents related to a National Industrial Effluent Policy, because it is the location of the largest Integrated Industrial Complex in the Southern Hemisphere. The regulation of this subject cannot be limited by decrees of the local Executive Branch, allowing the inspection of the industrial activity or enterprise to be affected fundamentally by environmental self-control, or by private institutions.

Keywords: Effluent policy, environmental law, environmental management, industrial effluents.

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Authors: Tor Kindsbekken Kjeldby, Ruud Henkes, Ole Jørgen Nydal

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Experimental data from an atmospheric air/water terrain slugging case has been made available by the Shell Amsterdam research center, and has been subject to numerical simulation and comparison with a one-dimensional two-phase slug tracking simulator under development at the Norwegian University of Science and Technology. The code is based on tracking of liquid slugs in pipelines by use of a Lagrangian grid formulation implemented in Cµ by use of object oriented techniques. An existing hybrid spatial discretization scheme is tested, in which the stratified regions are modelled by the two-fluid model. The slug regions are treated incompressible, thus requiring a single momentum balance over the whole slug. Upon comparison with the experimental data, the period of the simulated severe slugging cycle is observed to be sensitive to slug generation in the horizontal parts of the system. Two different slug initiation methods have been tested with the slug tracking code, and grid dependency has been investigated.

Keywords: Hydrodynamic initiation, slug tracking, terrain slugging, two-fluid model, two-phase flow.

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Authors: G. Malumbela, E. U. Masuku

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The economy of Botswana has increased extensively since its independence. In contrast to this increase, the construction industry which is one of the key indicators of a developing nation continues to be highly dependent on imported building material products from the neighbouring countries of South Africa, Namibia, Zimbabwe, and Zambia. Only two companies in the country currently blend cement. Even then, the overwhelming majority of raw materials used in the blends are imported. Furthermore, there are no glass manufacturers in Botswana. The ceramic industry is limited to the manufacture of clay bricks notwithstanding a few studios on crockery and sanitary ware which nonetheless use imported clay. This paper presents natural resources and industrial waste products in Botswana that can be used for the development of sustainable building materials. It also investigates at the distribution and cost of other widely used building materials in the country. Finally, the present paper looks at projects and national strategies aimed at a country-wide development of a sustainable building materials industry together with their successes and hitches.

Keywords: Botswana construction industry, construction materials, natural resources, sustainable materials.

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Authors: Voicu Petre, Oaida Mircea, Surugiu Petru

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It is now unanimously accepted that conventional agriculture has led to the emergence and intensification of some forms of soil and environmental degradation, some of which are due to poorly applied or insufficiently substantiated technological measures. For this reason, the elaboration of any agricultural technology requires a deep knowledge of all the factors involved as well as of the interaction relations between them. This is also the way in which the research will be approached in this paper. Despite the fact that at European level the implementation of precision agriculture has a low level compared to some countries located on the American continent, it is emerging not only as an alternative to conventional agriculture but, as a viable way to preserve the quality of the environment in general, and the edaphic environment in particular. This gives an increased importance to the research in this paper through physical, chemical, biological, mineralogical and micromorphological analytical determinations, processing of analytical results, identification of processes, causes, factors, establishment of soil quality indicators and the perspective of measurements from distance by satellite techniques of some of these soil properties (humidity, temperature, pH, N, P, K and so on).

Keywords: Conventional agriculture, environmental degradation, precision agriculture, soil.

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Authors: R. Mahjoub, K. Maghsoudi Mehraban

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In recent years, solid oxide fuel cells have been used as one of the main technologies for the production of electrical energy with high-efficiency ratio, which is used hydrogen and other hydrocarbons as fuels. The fuel cell technology can be used either alone or in hybrid gas turbines systems. In this study, thermodynamics analysis for GT-SOFC hybrid system is developed, and then mass balance and exergy equations have been applied not only on the process but also on the individual components of the hybrid system, which enable us to estimate the thermal efficiency of the hybrid systems. Furthermore, various sources of irreversibility in the solid oxide fuel cell system are discussed, and modeling and parametric analyses like heat and pressure are carried out. This study enables us to consider the irreversible effects of solid oxide fuel cells, and also it leads to the specification of efficiency of the system accurately. Next in the study, both methane and hydrogen as a fuel for SOFC are used and implemented, and finally, our results are compared with other references.

Keywords: hybrid system, gas turbine, entropy and exergy analysis, irreversibility analysis

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Authors: K. Sudprasert, M. Precharattana, N. Nuttavut, D. Triampo, B. Pattanasiri, Y. Lenbury, W. Triampo

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The study of non-equilibrium systems has attracted increasing interest in recent years, mainly due to the lack of theoretical frameworks, unlike their equilibrium counterparts. Studying the steady state and/or simple systems is thus one of the main interests. Hence in this work we have focused our attention on the driven lattice gas model (DLG model) consisting of interacting particles subject to an external field E. The dynamics of the system are given by hopping of particles to nearby empty sites with rates biased for jumps in the direction of E. Having used small two dimensional systems of DLG model, the stochastic properties at nonequilibrium steady state were analytically studied. To understand the non-equilibrium phenomena, we have applied the analytic approach via master equation to calculate probability function and analyze violation of detailed balance in term of the fluctuation-dissipation theorem. Monte Carlo simulations have been performed to validate the analytic results.

Keywords: Non-equilibrium, lattice gas, stochastic process

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Authors: F. Onyango, Salim R. Wanjala, M. Ndege, L. Masu

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Asphalt concrete pavements have a short life cycle, failing mainly due to temperature changes, traffic loading and ageing. Modified asphalt mixtures provide the technology to produce a bituminous binder with improved viscoelastic properties, which remain in balance over a wider temperature range and loading conditions. In this research, 60/70 penetration grade asphalt binder was modified by adding 2, 4, 6, 8 and 10 percent by weight of asphalt binder following the wet process and the mineral aggregate was modified by adding 1, 2, 3, 4 and 5 percent crumb rubber by volume of the mineral aggregate following the dry process. The LDPE modified asphalt binder rheological properties were evaluated. The laboratory results showed an increase in viscosity, softening point and stiffness of the binder. The modified asphalt was then used in preparing asphalt mixtures by Marshall Mix design procedure. The Marshall Stability values for mixes containing 2% crumb rubber and 4% LDPE were found to be 30% higher than the conventional asphalt concrete mix.

Keywords: Crumb rubber, dry process, low-density polyethylene, hot mix asphalt, wet process.

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Authors: Hugo Rodríguez

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The patenting of inventions is the result of an organized effort to achieve technological improvement and its consequent positive impact on the population's standard of living. Technology exports, either of high-tech goods or of Information and Communication Technology (ICT) services, represent the level of acceptance that world markets have of that technology acquired or developed by a country, either in public or private settings. A quantitative measure of the above variables is expected to have a positive and relevant impact on the level of economic development of the countries, measured on this first occasion through their level of Gross Domestic Product (GDP). And in that sense, it not only explains the performance of an economy but the difference between nations. We present an econometric model where we seek to explain the difference between the GDP levels of 178 countries through their different performance in the outputs of the technological production process. We take the variables of Patenting, ICT Exports and High Technology Exports as results of the innovation process. This model achieves an explanatory power for four annual cuts (2000, 2005, 2010 and 2015) equivalent to an adjusted r2 of 0.91, 0.87, 0.91 and 0.96, respectively.

Keywords: Development, exports, patents, technology.

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Authors: Ashutosh Kumar Choudhary, Satish Kumar, Chhaya Sharma

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This study evaluates the performance of horizontal subsurface flow constructed wetland (HSSF-CW) for the removal of chlorinated resin and fatty acids (RFAs) from pulp and paper mill wastewater. The dimensions of the treatment system were 3.5 m x 1.5 m x 0.28 m with surface area of 5.25 m2, filled with fine sand and gravel. The cell was planted with an ornamental plant species Canna indica. The removal efficiency of chlorinated RFAs was in the range of 92-96% at the hydraulic retention time (HRT) of 5.9 days. Plant biomass and soil (sand and gravel) were analyzed for chlorinated RFAs content. No chlorinated RFAs were detected in plant biomass but detected in soil samples. Mass balance studies of chlorinated RFAs in HSSF-CW were also carried out.

Keywords: Canna indica, Chlorinated resin & fatty acids, Constructed wetland, Pulp and paper mill wastewater.

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Authors: W. K. Hiromi Ariyaratne, Morten C. Melaaen, Lars-André Tokheim

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A mathematical model based on a mass and energy balance for the combustion in a cement rotary kiln was developed. The model was used to investigate the impact of replacing about 45 % of the primary coal energy by different alternative fuels. Refuse derived fuel, waste wood, solid hazardous waste and liquid hazardous waste were used in the modeling. The results showed that in order to keep the kiln temperature unchanged, and thereby maintain the required clinker quality, the production capacity had to be reduced by 1-15 %, depending on the fuel type. The reason for the reduction is increased exhaust gas flow rates caused by the fuel characteristics. The model, which has been successfully validated in a full-scale experiment, was also used to show that the negative impact on the production capacity can be avoided if a relatively small part of the combustion air is replaced by pure oxygen.

Keywords: Alternative fuels, Cement kiln main burner, Oxygen enrichment, Production capacity.

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Authors: Leonardo Juan Ramírez López, Javier Oswaldo Rodriguez Velasquez

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We have designed a Holter that measures the heart´s activity for over 24 hours, implemented a prediction methodology, and generate alarms as well as indicators to patients and treating physicians. Various diagnostic advances have been developed in clinical cardiology thanks to Holter implementation; however, their interpretation has largely been conditioned to clinical analysis and measurements adjusted to diverse population characteristics, thus turning it into a subjective examination. This, however, requires vast population studies to be validated that, in turn, have not achieved the ultimate goal: mortality prediction. Given this context, our Insight Research Group developed a mathematical methodology that assesses cardiac dynamics through entropy and probability, creating a numerical and geometrical attractor which allows quantifying the normalcy of chronic and acute disease as well as the evolution between such states, and our Tigum Research Group developed a holter device with 12 channels and advanced computer software. This has been shown in different contexts with 100% sensitivity and specificity results.

Keywords: Entropy, mathematical, prediction, cardiac, holter, attractor.

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Authors: Seyedeh Belin Tavakoly Sany, H. Rosli, R. Majid, S. Aishah

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In this study, water monitoring was performed from Nov. 2012 to Oct. 2013 to assess water quality and evaluate the spatial and temporal distribution of physicochemical and biological variables in water. Water samples were collected from 10 coastal water stations of West Port. In the case of water-quality assessment, multi-metric indices and operational indicators have been proposed to classify the trophic status at different stations. The trophic level of West Port coastal water ranges from eutrophic to hypertrophic. Chl-a concentration was used to estimate the biological response of phytoplankton biomass and indicated eutrophic conditions in West Port and mesotrophic conditions at the control site. During the study period, no eutrophication events or secondary symptoms occurred, which may be related to hydrodynamic turbulence and water exchange, which prevent the development of eutrophic conditions in the West Port.

Keywords: Water quality, multi-metric indices, operational indicator, Malaysia, West Port.

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Authors: Anne-Lena Kampen, Øivind Kure

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Machine learning (ML) can be implemented in Wireless Sensor Networks (WSNs) as a central solution or distributed solution where the ML is embedded in the nodes. Embedding improves privacy and may reduce prediction delay. In addition, the number of transmissions is reduced. However, quality factors such as prediction accuracy, fault detection efficiency and coordinated control of the overall system suffer. Here, we discuss and highlight the trade-offs that should be considered when choosing between embedding and centralized ML, especially for multihop networks. In addition, we present estimations that demonstrate the energy trade-offs between embedded and centralized ML. Although the total network energy consumption is lower with central prediction, it makes the network more prone for partitioning due to the high forwarding load on the one-hop nodes. Moreover, the continuous improvements in the number of operations per joule for embedded devices will move the energy balance toward embedded prediction.

Keywords: Central ML, embedded machine learning, energy consumption, local ML, Wireless Sensor Networks, WSN.

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Authors: Moses F. Oduori, Enoch K. Musyoka, Thomas O. Mbuya

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The selection of materials is an essential task in mechanical design processes. This paper sets out to demonstrate the application of analytical decision making during mechanical design and, particularly, in selecting a suitable material for a given application. Equations for the mechanical design of a manual winch rope drum are used to derive quantitative material performance indicators, which are then used in a multiple attribute decision making (MADM) model to rank the candidate materials. Thus, the processing of mechanical design considerations and material properties data into information that is suitable for use in a quantitative materials selection process is demonstrated for the case of a rope drum design. Moreover, Microsoft Excel^®, a commonly available computer package, is used in the selection process. The results of the materials selection process are in agreement with current industry practice in rope drum design. The procedure that is demonstrated here should be adaptable to other design situations in which a need arises for the selection of engineering materials, and other engineering entities.

Keywords: Design Decisions, Materials Selection, Mechanical Design, Rope Drum Design.

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Authors: M. A. Sanda, B. Johansson, J. Johansson

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The purpose of this paper is to conceptualize a futureoriented human work environment and organizational activity in deep mines that entails a vision of good and safe workplace. Futureoriented technological challenges and mental images required for modern work organization design were appraised. It is argued that an intelligent-deep-mine covering the entire value chain, including environmental issues and with work organization that supports good working and social conditions towards increased human productivity could be designed. With such intelligent system and work organization in place, the mining industry could be seen as a place where cooperation, skills development and gender equality are key components. By this perspective, both the youth and women might view mining activity as an attractive job and the work environment as a safe, and this could go a long way in breaking the unequal gender balance that exists in most mines today.

Keywords: Mining activity; deep mining; human operators; intelligent deep mine; work environment; organizational activity.

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Authors: Penn P. Wu

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Recent advances in virtual reality (VR) technologies have made it possible for students to experience a virtual on-the-scene or virtual in-person observation of an educational event. In an experimental class, the author uses VR, particularly 360° videos, to virtually engage students in an event, through a wide spectrum of educational resources, such s a virtual “bystander.” Students were able to observe the event as if they were physically on site, although they could not intervene with the scene. The author will describe the adopted equipment, specification, and cost of building them as well as the quality of VR. The author will discuss (a) feasibility, effectiveness, and efficiency of using VR as a supplemental technology to teach college students and criteria and methodologies used by the authors to evaluate them; (b) barriers and issues of technological implementation; and (c) pedagogical practices learned through this experiment. The author also attempts to explore (a) how VR could provide an interactive virtual in-person learning experience; (b) how VR can possibly change traditional college education and online education; (c) how educators and balance six critical factors: cost, time, technology, quality, result, and content.

Keywords: Learning with VR, virtual experience of learning, virtual in-person learning, virtual reality for education.

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Authors: Kirti Tewari, Rahul Dev

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Solar water heating is a thermodynamic process of heating water using sunlight with the help of solar water heater. Thus, solar water heater is a device used to harness solar energy. In this paper, a modified solar water heating system (MSWHS) has been proposed over flat plate collector (FPC) and Evacuated tube collector (ETC). The modifications include selection of materials other than glass, and glass wool which are conventionally used for fabricating FPC and ETC. Some modifications in design have also been proposed. Its collector is made of double layer of semi-cylindrical acrylic tubes and fibre reinforced plastic (FRP) insulation base. Water tank is made of double layer of acrylic sheet except base and north wall. FRP is used in base and north wall of the water tank. A concept of equivalent thickness has been utilised for calculating the dimensions of collector plate, acrylic tube and tank. A thermal model for the proposed design of MSWHS is developed and simulation is carried out on MATLAB for the capacity of 200L MSWHS having collector area of 1.6 m2, length of acrylic tubes of 2m at an inclination angle 25° which is taken nearly equal to the latitude of the given location. Latitude of Allahabad is 24.45° N. The results show that the maximum temperature of water in tank and tube has been found to be 71.2°C and 73.3°C at 17:00hr and 16:00hr respectively in March for the climatic data of Allahabad. Theoretical performance analysis has been carried out by varying number of tubes of collector, the tank capacity and climatic data for given months of winter and summer.

Keywords: Acrylic, Fibre reinforced plastic, Solar water Heating, Thermal model, Conventional water heaters.

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Authors: G. Gürsel, K. H. Gülkesen, N. Zayim, A. Arifoğlu, O. Saka

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User satisfaction is one of the most used success indicators in the research of information system (IS). Literature shows user expectations have great influence on user satisfaction. Both expectation and satisfaction of users are important for Hospital Information Systems (HIS). Education, IS experience, age, attitude towards change, business title, sex and working unit of the hospital, are examined as the potential determinant of the medical users’ expectations. Data about medical user expectations are collected by the “Expectation Questionnaire” developed for this study. Expectation data are used for calculating the Expectation Meeting Ratio (EMR) with the evaluation framework also developed for this study. The internal consistencies of the answers to the questionnaire are measured by Cronbach´s Alpha coefficient. The multivariate analysis of medical user’s EMRs of HIS is performed by forward stepwise binary logistic regression analysis. Education and business title is appeared to be the determinants of expectations from HIS.

Keywords: Evaluation, Fuzzy Logic, Hospital Information System, User Expectation.

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Authors: Yasin Bilim, Alaaddin Başoda

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The recent growth of internet applications on hospitality and tourism provokes on-line consumer comments and reviews. Many researchers and practitioners have named this enormous potential as “e-WOM (electronic word of mouth)”. Travel comments are important experiential information for the potential travellers. Many researches have been conducted to analyse the effects of e-WOM on hotel consumers. Broadly quantitative methods have been used for analysing online comments. But, a few studies have mentioned about the positive practical aspects of the comments for hotel marketers. The study aims to show different usage and effects of hotel consumers’ comments. As qualitative analysis method, grounded theory, content and discourse analysis, were used. The data based on the 10 resort hotel consumers’ on-line comments. Results show that consumers tend to write comments about service person, rooms, food services and pool in their online space. These indicators can be used by hotel marketers as a marketing information tool.

Keywords: Comments, E-WOM, hotel consumer, qualitative.

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Authors: Cherryl Lowe

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Background - The TrendCare Patient Dependency System is currently used by a large number of maternity Services across Australia, New Zealand and Singapore. In 2012, 2013 and 2014 validation studies were initiated in all three countries to validate the acuity tools used for women in labour, and postnatal mothers and babies. This paper will present the findings of the validation study. Aim - The aim of this study was to; identify if the care hours provided by the TrendCare acuity system was an accurate reflection of the care required by women and babies; obtain evidence of changes required to acuity indicators and/or category timings to ensure the TrendCare acuity system remains reliable and valid across a range of maternity care models in three countries. Method - A non-experimental action research methodology was used across maternity services in four District Health Boards in New Zealand, a large tertiary and a large secondary maternity service in Singapore and a large public maternity service in Australia. Standardised data collection forms and timing devices were used to collect midwife contact times, with women and babies included in the study. Rejection processes excluded samples when care was not completed/rationed, and contact timing forms were incomplete. The variances between actual timed midwife/mother/baby contact and the TrendCare acuity category times were identified and investigated. Results - Thirty two (88.9%) of the 36 TrendCare acuity category timings, fell within the variance tolerance levels when compared to the actual timings recorded for midwifery care. Four (11.1%) TrendCare categories provided less minutes of care than the actual timings and exceeded the variance tolerance level. These were all night shift category timings. Nine postnatal categories were not able to be compared as the sample size for these categories was statistically insignificant. 100% of labour ward TrendCare categories matched actual timings for midwifery care, all falling within the variance tolerance levels. The actual time provided by core midwifery staff to assist lead maternity carer (LMC) midwives in New Zealand labour wards showed a significant deviation to previous studies. The findings of the study demonstrated the need for additional time allocations in TrendCare to accommodate an increased level of assistance given to LMC midwives. Conclusion - The results demonstrated the importance of regularly validating the TrendCare category timings with actual timings of the care hours provided. It was evident from the findings that variances to models of care and length of stay in maternity units have increased midwifery workloads on the night shift. The level of assistance provided by the core labour ward staff to the LMC midwife has increased substantially. Outcomes - As a consequence of this study, changes were made to the night duty TrendCare maternity categories, additional acuity indicators were developed and times for assisting LMC midwives in labour ward increased. The updated TrendCare version was delivered to maternity services in 2014.

Keywords: Maternity, acuity, midwifery research, midwifery workloads.

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Authors: Tim Dunne, Jiaxiang Ren, Lei Zhao, Peng Cheng, Yi Song, Yu Liu, Wenhan Yue, Xiongwen Yang

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Two decades of the Shale Revolution has transforming transformed the global energy market, in part by the adaption of multi-stage dissolvable frac plugs. Magnesium has been favored for the bulk of plugs, requiring development of materials to suit specific field requirements. Herein, the mechanical and dissolution results from equal channel angular pressing (ECAP) of two cast dissolvable magnesium alloy are described. ECAP was selected as a route to increase the mechanical properties of two formulations of dissolvable magnesium, as solutionizing failed. In this study, 1” square cross section samples cast Mg alloys formulations containing rare earth were processed at temperatures ranging from 200 to 350 °C, at a rate of 0.005”/s, with a backpressure from 0 to 70 MPa, in a brass, or brass + graphite sheet. Generally, the yield and ultimate tensile strength (UTS) doubled for all. For formulation DM-2, the yield increased from 100 MPa to 250 MPa; UTS from 175 MPa to 325 MPa, but the strain fell from 2 to 1%. Formulation DM-3 yield increased from 75 MPa to 200 MPa, UTS from 150 MPa to 275 MPa, with strain increasing from 1 to 3%. Meanwhile, ECAP has also been found to reduce the dissolution rate significantly. A microstructural analysis showed grain refinement of the alloy and the movement of secondary phases away from the grain boundary. It is believed that reconfiguration of the grain boundary phases increased the mechanical properties and decreased the dissolution rate. ECAP processing of dissolvable high rare earth content magnesium is possible despite the brittleness of the material. ECAP is a possible processing route to increase mechanical properties for dissolvable aluminum alloys that do not extrude.

Keywords: Equal channel angular processing, dissolvable magnesium, frac plug, mechanical properties.

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Authors: Eslamizadeh, Azat., Samanirad, Shahram

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The Yazd-Ardakan basin in Central Iran has two separated aquifers. The shallow unconfined aquifer is supplies 40 Qanats. The deep saturated confined aquifer is the main water storage. Due to over-withdrawal, water table has been decreasing during last 25 years. Recent study shows that the shortage of the aquifer is about 16 meters and land subsidence is 0.5 - 1.2 meters. Long deep cracks are found just above the aquifer and devour the irrigation water and floods. Although the most cracks direction is NW-SE and could be compared to the main direction of YA basin, there is no direct evidence for relation between land subsidence and the huge cracks. Large-scale water pumping has been decreased the water pressure in aquifer. The pressure decline disturbed the balance and increased the pressure of overlying sediments. So porosity decreased and compaction started. Then, sediments compaction developed and made land subsidence and some huge cracks slowly.

Keywords: Land subsidence, Iran, Yazd, aquifer

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Authors: F. M. Abu-Salem, M. H. Mahmoud, A. Y. Gibriel, M. H. El-Kalyoubi, A. A. Abou-Arab Arab

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Soybean Natto powder was added to the burger in order to enhance the oxidative stability as well as decreases the microbial spoilage. The soybean bioactives compound (soybean Natto) as antioxidant and antimicrobial were added at level of 1, 2 and 3%. Chemical analysis and physical properties were affected by soybean Natto addition. All the tested soybean Natto additives showed strong antioxidant properties. The microbiological indicators were significantly (P < 0.05) affected by the addition of the soybean Natto. Decreasing trends of different extent were also observed in samples of the treatments for total viable counts, Coliform, Staphylococcus aureus, yeast and molds. Storage period was significantly (P < 0.05) affected on microbial counts in all samples Staphylococcus aureus were the most sensitive microbe followed by Coliform group of the sample containing soybean Natto. Sensory attributes were also performed, added soybean Natto exhibits beany flavor which was clear about samples of 3% soybean Natto.

Keywords: Antioxidant, antimicrobial, bioactive peptide, antioxidant peptides.

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Authors: Allagui Hatem, Ghodbane Fathi

Abstract:

The primary objective of this paper is to study the thermal effects of the electric arc on the breaker apparatus contacts for forecasting and improving the contact durability. We will propose a model which takes account of the main influence factors on the erosion contacts. This phenomenon is very complicated because the amount of ejected metal is not necessarily constituted by the whole melted metal bath but this depends on the balance of forces on the contact surface. Consequently, to calculate the metal ejection coefficient, we propose a method which consists in comparing the experimental results with the calculated ones. The proposed model estimates the mass lost by vaporization, by droplets ejection and by the extraction mechanism of liquid or solid metal. In the one-dimensional geometry, to calculate of the contact heating, we used Green’s function which expresses the point source and allows the transition to the surface source. However, for the two- dimensional model we used explicit and implicit numerical methods. The results are similar to those found by Wilson’s experiments.

Keywords: Electric arc, thermal effect, erosion, contact, durability.

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Authors: Aniruddha Bhattacharya, Pranab Kumar Chattopadhyay

Abstract:

Optimal reactive power flow is an optimization problem with one or more objective of minimizing the active power losses for fixed generation schedule. The control variables are generator bus voltages, transformer tap settings and reactive power output of the compensating devices placed on different bus bars. Biogeography- Based Optimization (BBO) technique has been applied to solve different kinds of optimal reactive power flow problems subject to operational constraints like power balance constraint, line flow and bus voltages limits etc. BBO searches for the global optimum mainly through two steps: Migration and Mutation. In the present work, BBO has been applied to solve the optimal reactive power flow problems on IEEE 30-bus and standard IEEE 57-bus power systems for minimization of active power loss. The superiority of the proposed method has been demonstrated. Considering the quality of the solution obtained, the proposed method seems to be a promising one for solving these problems.

Keywords: Active Power Loss, Biogeography-Based Optimization, Migration, Mutation, Optimal Reactive Power Flow.

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Authors: Raif Parlakkaya, Umran Kahraman, Huseyin Cetin

Abstract:

Internet financial reporting and corporate governance issues are in the focus of academic and professional studies due to their attributed importance by stakeholders of corporations. Major aim of this study is to reveal the relationship between internet financial reporting which is held as dependent variable and some indicators of corporate governance such as the ratio of managerial ownership, blockholder ownership, number of independent members in the board of directors, frequency of meetings by audit committee and education level of audit committee members which are held as independent variables. Main purpose is to reveal the effect of corporate governance on the voluntary efforts of Internet Financial reporting. The scope of the research is limited to the Turkish Corporations listed in Borsa Istanbul (Istanbul Stock Exchange) and findings which are generated by means of SPSS software are revealed in results section and interpreted in conclusions.

Keywords: Audit Committee, Corporate Governance, Internet Financial Reporting, Managerial Ownership.

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