Search results for: Exchange rate volatility
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 3265

Search results for: Exchange rate volatility

2485 Denitrification of Wastewater Containing High Nitrate Using a Bioreactor System Packed by Microbial Cellulose

Authors: H. Godini, A. Rezaee, A. Jafari, S. H. Mirhousaini

Abstract:

A Laboratory-scale packed bed reactor with microbial cellulose as the biofilm carrier was used to investigate the denitrification of high-strength nitrate wastewater with specific emphasis on the effect the nitrogen loading rate and hydraulic retention time. Ethanol was added as a carbon source for denitrification. As a result of this investigation, it was found that up to 500 mg/l feed nitrate concentration the present system is able to produce an effluent with nitrate content below 10 ppm at 3 h hydraulic retention time. The highest observed denitrification rate was 4.57 kg NO3-N/ (m3 .d) at a nitrate load of 5.64 kg NO3- N/(m3 .d), and removal efficiencies higher than 90% were obtained for loads up to 4.2 kg NO3-N/(m3 .d). A mass relation between COD consumed and NO3-N removed around 2.82 was observed. This continuous-flow bioreactor proved an efficient denitrification system with a relatively low retention time.

Keywords: Biological nitrate removal, Denitrification, Microbial cellulose, Packed-bed reactor.

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2484 Microwave Plasma Dry Reforming of Methane at High CO2/CH4 Feed Ratio

Authors: Nabil Majd Alawi, Gia Hung Pham, Ahmed Barifcani

Abstract:

Dry reforming of methane that converts two greenhouses gases (CH4 and CO2) to synthesis gas (a mixture of H2 and CO) was studied in a commercial bench scale microwave (MW) plasma reactor system at atmospheric pressure. The CO2, CH4 and N2 conversions; H2, CO selectivities and yields, and syngas ratio (H2/CO) were investigated in a wide range of total feed flow rate (0.45 – 2.1 L/min), MW power (700 – 1200 watt) and CO2/CH4 molar ratio (2 – 5). At the feed flow rates of CH4, CO2 and N2 of 0.2, 0.4 and 1.5 L/min respectively, and the MWs input power of 700 W, the highest conversions of CH4 and CO2, selectivity and yield of H2, CO and H2/CO ratio of 79.35%, 44.82%, 50.12, 58.42, 39.77%, 32.89%, and 0.86, respectively, were achieved. The results of this work show that the product ratio increases slightly with the increasing total feed flow rate, but it decreases significantly with the increasing MW power and feeds CO2/CH4 ratio.

Keywords: Atmospheric pressure, methane dry reforming, microwave plasma, synthesis gas production.

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2483 Maintenance Function's Performance Evaluation Using Adapted Balanced Scorecard Model

Authors: A. Bakhtiar, B. Purwanggono, N. Metasari

Abstract:

PT XYZ is a bottled drinking water company. To preserve production resources owned by the company so that the resources could be utilized well, it has implemented maintenance management system, which has important role in company's profitability, and is one of the factors influenced overall company's performance. Yet, up to now the company has never measured maintenance activities' contribution to company's performance. Performance evaluation is done according to adapted Balanced Scorecard model fitted to maintenance function context. This model includes six perspectives: innovation and growth, production, maintenance, environment, costumer, and finance. Actual performance measurement is done through Analytic Hierarchy Process and Objective Matrix. From the research done, we can conclude that the company's maintenance function is categorized in moderate performance. But, there are some indicators which has high priority but low performance, which are: costumers' complain rate, work lateness rate, and Return on Investment.

Keywords: Maintenance, performance, balanced scorecard, objective matrix.

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2482 Feature Based Unsupervised Intrusion Detection

Authors: Deeman Yousif Mahmood, Mohammed Abdullah Hussein

Abstract:

The goal of a network-based intrusion detection system is to classify activities of network traffics into two major categories: normal and attack (intrusive) activities. Nowadays, data mining and machine learning plays an important role in many sciences; including intrusion detection system (IDS) using both supervised and unsupervised techniques. However, one of the essential steps of data mining is feature selection that helps in improving the efficiency, performance and prediction rate of proposed approach. This paper applies unsupervised K-means clustering algorithm with information gain (IG) for feature selection and reduction to build a network intrusion detection system. For our experimental analysis, we have used the new NSL-KDD dataset, which is a modified dataset for KDDCup 1999 intrusion detection benchmark dataset. With a split of 60.0% for the training set and the remainder for the testing set, a 2 class classifications have been implemented (Normal, Attack). Weka framework which is a java based open source software consists of a collection of machine learning algorithms for data mining tasks has been used in the testing process. The experimental results show that the proposed approach is very accurate with low false positive rate and high true positive rate and it takes less learning time in comparison with using the full features of the dataset with the same algorithm.

Keywords: Information Gain (IG), Intrusion Detection System (IDS), K-means Clustering, Weka.

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2481 Simulation and Analysis of Control System for a Solar Desalination System

Authors: R. Prakash, B. Meenakshipriya, R. Kumaravelan

Abstract:

Fresh water is one of the resources which is getting depleted day by day. A wise method to address this issue is by the application of renewable energy-sun irradiation and by means of decentralized, cheap, energetically self-sufficient, robust and simple to operate plants, distillates can be obtained from sea, river or even sewage. Solar desalination is a technique used to desalinate water using solar energy. The present work deals with the comprehensive design and simulation of solar tracking system using LabVIEW, temperature and mass flow rate control of the solar desalination plant using LabVIEW and also analysis of single phase inverter circuit with LC filters for solar pumping system in MATLAB. The main objective of this work is to improve the performance of solar desalination system using automatic tracking system, output control using temperature and mass flow rate control system and also to reduce the harmonic distortion in the solar pumping system by means of LC filters. The simulation of single phase inverter was carried out using MATLAB and the output waveforms were analyzed. Simulations were performed for optimum output temperature control, which in turn controls the mass flow rate of water in the thermal collectors. Solar tracking system was accomplished using LABVIEW and was tested successfully. The thermal collectors are tracked in accordance with the sun’s irradiance levels, thereby increasing the efficiency of the thermal collectors.

Keywords: Desalination, Electro dialysis, LabVIEW, MATLAB, PWM inverter, Reverse osmosis.

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2480 Approaches and Schemes for Storing DTD-Independent XML Data in Relational Databases

Authors: Mehdi Emadi, Masoud Rahgozar, Adel Ardalan, Alireza Kazerani, Mohammad Mahdi Ariyan

Abstract:

The volume of XML data exchange is explosively increasing, and the need for efficient mechanisms of XML data management is vital. Many XML storage models have been proposed for storing XML DTD-independent documents in relational database systems. Benchmarking is the best way to highlight pros and cons of different approaches. In this study, we use a common benchmarking scheme, known as XMark to compare the most cited and newly proposed DTD-independent methods in terms of logical reads, physical I/O, CPU time and duration. We show the effect of Label Path, extracting values and storing in another table and type of join needed for each method's query answering.

Keywords: XML Data Management, XPath, DTD-IndependentXML Data

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2479 Approaches and Schemes for Storing DTDIndependent XML Data in Relational Databases

Authors: Mehdi Emadi, Masoud Rahgozar, Adel Ardalan, Alireza Kazerani, Mohammad Mahdi Ariyan

Abstract:

The volume of XML data exchange is explosively increasing, and the need for efficient mechanisms of XML data management is vital. Many XML storage models have been proposed for storing XML DTD-independent documents in relational database systems. Benchmarking is the best way to highlight pros and cons of different approaches. In this study, we use a common benchmarking scheme, known as XMark to compare the most cited and newly proposed DTD-independent methods in terms of logical reads, physical I/O, CPU time and duration. We show the effect of Label Path, extracting values and storing in another table and type of join needed for each method-s query answering.

Keywords: XML Data Management, XPath, DTD-Independent XML Data.

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2478 Iterative Joint Power Control and Partial Crosstalk Cancellation in Upstream VDSL

Authors: H. Bagheri, H. Emami, M. R. Pakravan

Abstract:

Crosstalk is the major limiting issue in very high bit-rate digital subscriber line (VDSL) systems in terms of bit-rate or service coverage. At the central office side, joint signal processing accompanied by appropriate power allocation enables complex multiuser processors to provide near capacity rates. Unfortunately complexity grows with the square of the number of lines within a binder, so by taking into account that there are only a few dominant crosstalkers who contribute to main part of crosstalk power, the canceller structure can be simplified which resulted in a much lower run-time complexity. In this paper, a multiuser power control scheme, namely iterative waterfilling, is combined with previously proposed partial crosstalk cancellation approaches to demonstrate the best ever achieved performance which is verified by simulation results.

Keywords: iterative waterfilling, partial crosstalk cancellation, run-time complexity, VDSL.

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2477 A Study of Calcination and Carbonation of Cockle Shell

Authors: N.A. Rashidi, M. Mohamed, S.Yusup

Abstract:

Calcium oxide (CaO) as carbon dioxide (CO2) adsorbent at the elevated temperature has been very well-received thus far. The CaO can be synthesized from natural calcium carbonate (CaCO3) sources through the reversible calcination-carbonation process. In the study, cockle shell has been selected as CaO precursors. The objectives of the study are to investigate the performance of calcination and carbonation with respect to different temperature, heating rate, particle size and the duration time. Overall, better performance is shown at the calcination temperature of 850oC for 40 minutes, heating rate of 20oC/min, particle size of < 0.125mm and the carbonation temperature is at 650oC. The synthesized materials have been characterized by nitrogen physisorption and surface morphology analysis. The effectiveness of the synthesized cockle shell in capturing CO2 (0.72 kg CO2/kg adsorbent) which is comparable to the commercialized adsorbent (0.60 kg CO2/kg adsorbent) makes them as the most promising materials for CO2 capture.

Keywords: Calcination, Calcium oxide, Carbonation, Cockle shell

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2476 A Current Steering Positive Feedback Improved Recycling Folded Cascode OTA

Authors: S. Kumaravel, B. Venkataramani

Abstract:

In the literature, Improved Recycling Folded Cascode (IRFC) Operational Transconductance Amplifier (OTA) is proposed for enhancing the DC gain and the Unity Gain Bandwidth (UGB) of the Recycling Folded Cascode (RFC) OTA. In this paper, an enhanced IRFC (EIRFC) OTA which uses positive feedback at the cascode node is proposed for enhancing the differential mode (DM) gain without changing the unity gain bandwidth (UGB) and lowering the Common mode (CM) gain. For the purpose of comparison, IRFC and EIRFC OTAs are implemented using UMC 90nm CMOS technology and studied through simulation. From the simulation, it is found that the DM gain and CM gain of EIRFC OTA is higher by 6dB and lower by 38dB respectively, compared to that of IRFC OTA for the same power and area. The slew rate of EIRFC OTA is also higher by a factor of 1.5.

Keywords: Cascode Amplifier, CMRR, gm/ID Methodology, Recycling, Slew Rate.

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2475 Simulation of Population Dynamics of Aedes aegypti using Climate Dependent Model

Authors: Nuraini Yusoff, Harun Budin, Salemah Ismail

Abstract:

A climate dependent model is proposed to simulate the population of Aedes aegypti mosquito. In developing the model, average temperature of Shah Alam, Malaysia was used to determine the development rate of each stage of the life cycle of mosquito. Rainfall dependent function was proposed to simulate the hatching rate of the eggs under several assumptions. The proposed transition matrix was obtained and used to simulate the population of eggs, larvae, pupae and adults mosquito. It was found that the peak of mosquito abundance comes during a relatively dry period following a heavy rainfall. In addition, lag time between the peaks of mosquito abundance and dengue fever cases in Shah Alam was estimated.

Keywords: simulation, Aedes aegypti, Lefkovitch matrix, rainfall dependent model, Shah Alam

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2474 An Adaptive Cooperative Scheme for Reliability of Transmission Using STBC and CDD in Wireless Communications

Authors: Hyun-Jun Shin, Jae-Jeong Kim, Hyoung-Kyu Song

Abstract:

In broadcasting and cellular system, a cooperative  scheme is proposed for the improvement of performance of bit error  rate. Up to date, the coverage of broadcasting system coexists with the  coverage of cellular system. Therefore each user in a cellular coverage  is frequently involved in a broadcasting coverage. The proposed  cooperative scheme is derived from the shared areas. The users receive  signals from both broadcasting station and cellular station. The  proposed scheme selects a cellular base station of a worse channel to  achieve better performance of bit error rate in cooperation. The  performance of the proposed scheme is evaluated in fading channel.

Keywords: Cooperative communication, diversity, STBC, CDD, channel condition, broadcasting system, cellular system.

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2473 Authorization of Commercial Communication Satellite Grounds for Promoting Turkish Data Relay System

Authors: Celal Dudak, Aslı Utku, Burak Yağlioğlu

Abstract:

Uninterrupted and continuous satellite communication through the whole orbit time is becoming more indispensable every day. Data relay systems are developed and built for various high/low data rate information exchanges like TDRSS of USA and EDRSS of Europe. In these missions, a couple of task-dedicated communication satellites exist. In this regard, for Turkey a data relay system is attempted to be defined exchanging low data rate information (i.e. TTC) for Earth-observing LEO satellites appointing commercial GEO communication satellites all over the world. First, justification of this attempt is given, demonstrating duration enhancements in the link. Discussion of preference of RF communication is, also, given instead of laser communication. Then, preferred communication GEOs – including TURKSAT4A already belonging to Turkey- are given, together with the coverage enhancements through STK simulations and the corresponding link budget. Also, a block diagram of the communication system is given on the LEO satellite.

Keywords: Communication, satellite, data relay system, coverage.

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2472 The Transformative Impact of Telecommunication in Africa: Connecting Nations, Empowering Lives

Authors: I. M. Mungadi, M. S. Argungu

Abstract:

This study delves into the transformative impact of telecommunication in Africa, illuminating its role in connecting nations and empowering lives across the continent. Over recent decades, the rapid expansion of telecommunication infrastructure has become a powerful force, fostering socio-economic growth and development. Beyond the exchange of information, this digital revolution has influenced education, healthcare, commerce, governance, and social interaction. The abstract explores the multifaceted dimensions of telecommunication's influence on Africa, addressing both its positive transformations and the challenges it presents. By examining the dynamic interplay between technological advancements and societal changes, this research contributes to a nuanced understanding of how telecommunication is shaping a more interconnected, informed, and empowered Africa.

Keywords: Transformative, telecommunication, nations, empowering, connecting.

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2471 Low-Complexity Channel Estimation Algorithm for MIMO-OFDM Systems

Authors: Ali Beydoun, Hamzé H. Alaeddine

Abstract:

One of the main challenges in MIMO-OFDM system to achieve the expected performances in terms of data rate and robustness against multi-path fading channels is the channel estimation. Several methods were proposed in the literature based on either least square (LS) or minimum mean squared error (MMSE) estimators. These methods present high implementation complexity as they require the inversion of large matrices. In order to overcome this problem and to reduce the complexity, this paper presents a solution that benefits from the use of the STBC encoder and transforms the channel estimation process into a set of simple linear operations. The proposed method is evaluated via simulation in AWGN-Rayleigh fading channel. Simulation results show a maximum reduction of 6.85% of the bit error rate (BER) compared to the one obtained with the ideal case where the receiver has a perfect knowledge of the channel.

Keywords: Channel estimation, MIMO, OFDM, STBC, CAZAC sequence.

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2470 Development of Position Changing System for Obstructive Sleep Apnea Patient using HRV

Authors: Soo- Young Ye, Dong-Hyun Kim

Abstract:

Obstructive sleep apnea in patients, between 70 and 80 percent, can be cured with just a posture correcting. The most import thing to do this is detection of obstructive sleep apnea. Detection of obstructive sleep apnea can be performed through heart rate variability analysis using power spectrum density analysis. After HRV analysis we needed to know the current position information for correcting the position. The pressure sensors of the array type were used to obtain position information. These sensors can obtain information from the experimenter about position. In addition, air cylinder corrected the position of the experimenter by lifting the bed. The experimenter can be changed position without breaking during sleep by the system. Polysomnograph recording were obtained from 10 patients. The results of HRV analysis were that NLF and LF/HF ratio increased, while NHF decreased during OSA. Position change had to be done the periods.

Keywords: Obstructive sleep apnea, Heart rate variability, Air cylinder, PSD, RR interval, ANS

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2469 Numerical Investigation of Delamination in Carbon-Epoxy Composite using Arcan Specimen

Authors: M. Nikbakht, N. Choupani

Abstract:

In this paper delamination phenomenon in Carbon-Epoxy laminated composite material is investigated numerically. Arcan apparatus and specimen is modeled in ABAQUS finite element software for different loading conditions and crack geometries. The influence of variation of crack geometry on interlaminar fracture stress intensity factor and energy release rate for various mixed mode ratios and pure mode I and II was studied. Also, correction factors for this specimen for different crack length ratios were calculated. The finite element results indicate that for loading angles close to pure mode-II loading, a high ratio of mode-II to mode-I fracture is dominant and there is an opposite trend for loading angles close to pure mode-I loading. It confirms that by varying the loading angle of Arcan specimen pure mode-I, pure mode-II and a wide range of mixed-mode loading conditions can be created and tested. Also, numerical results confirm that the increase of the mode- II loading contribution leads to an increase of fracture resistance in the CF/PEI composite (i.e., a reduction in the total strain energy release rate) and the increase of the crack length leads to a reduction of interlaminar fracture resistance in the CF/PEI composite (i.e., an increase in the total interlaminar strain energy release rate).

Keywords: Fracture Mechanics, Mixed Mode, Arcan Specimen, Finite Element.

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2468 Analysis of Behaviour of Real Estate Rates in India- A Case Study of Pune City

Authors: Sayali Sandbhor, Ravindra Bapat, N. B. Chaphalkar

Abstract:

Decisions for investment, buying and selling of properties depend upon the market value of that property. Issues arise in arriving at the actual value of the property as well as computing the rate of returns from the estate. Addressing valuation related issues through an understanding of behavior of real property rates provide the means to explore the quality of past decisions and to make valid future decisions. Pune, an important city in India, has witnessed a high rate of growth in past few years. Increased demand for housing and investment in properties has led to increase in the rates of real estate. An attempt has been made to study the change and behavior of rates of real estate and factors influencing the same in Pune city.

Keywords: Real estate, valuation, property rates, trend analysis

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2467 Modeling Cost Structure for Assessment Production Cost of Algal - Biofue

Authors: A. Eman Mohammed

Abstract:

Algae-based fuel are considered a promising sources of clean energy, and because it has many advantages over traditional biofuel, research and business ventures have driven into developing and producing Algal-biofuel. But its production stages create a cost structure that it is not competitive with traditional fuels. Therefore, cost becomes the main obstacle in commercial production purpose. However, the present research which aims at using cost structure model, and designed MS-Dose program, to investigate the a mount of production cost and determined the parameter had great effect on it, second to measured the amount of contribution rate of algae in process the pollution by capturing Co2 from air . The result generated from the model shows that the production cost of biomass is between $0.137 /kg for 100 ha and $0.132 /kg for 500 ha which was less than cost of other studies, while gallon costs between $3.4 - 3.5, more than traditional sources of oil about $1 ,which regarded as a rate of contribution of algal in capturing CO2 from air.

Keywords: Cost Structure Model, Operation Costs(Production Cost), Capital Costs, Algae.

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2466 Emotion Recognition Using Neural Network: A Comparative Study

Authors: Nermine Ahmed Hendy, Hania Farag

Abstract:

Emotion recognition is an important research field that finds lots of applications nowadays. This work emphasizes on recognizing different emotions from speech signal. The extracted features are related to statistics of pitch, formants, and energy contours, as well as spectral, perceptual and temporal features, jitter, and shimmer. The Artificial Neural Networks (ANN) was chosen as the classifier. Working on finding a robust and fast ANN classifier suitable for different real life application is our concern. Several experiments were carried out on different ANN to investigate the different factors that impact the classification success rate. Using a database containing 7 different emotions, it will be shown that with a proper and careful adjustment of features format, training data sorting, number of features selected and even the ANN type and architecture used, a success rate of 85% or even more can be achieved without increasing the system complicity and the computation time

Keywords: Classification, emotion recognition, features extraction, feature selection, neural network

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2465 A Worst Case Estimation of the Inspection Rate by a Berthing Policy in a Container Terminal

Authors: K.H. Yang

Abstract:

After the terrorist attack on September 11, 2001 in U.S., the container security issue got high attention, especially by U.S. government, which deployed a lot of measures to promote or improve security systems. U.S. government not only enhances its national security system, but allies with other countries against the potential terrorist attacks in the future. For example CSI (Container Security Initiative), it encourages foreign ports outside U.S. to become CSI ports as a part of U.S. anti-terrorism network. Although promotion of the security could partly reach the goal of anti-terrorism, that will influence the efficiency of container supply chain, which is the main concern when implementing the inspection measurements. This paper proposes a quick estimation methodology for an inspection service rate by a berth allocation heuristic such that the inspection activities will not affect the original container supply chain. Theoretical and simulation results show this approach is effective.

Keywords: Berth allocation, Container, Heuristic, Inspection.

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2464 Seed Treatment during Germination in Linseed to Overcome Salt and Drought Stresses (Linum usitatissimum L.)

Authors: Kadkhodaie A., Bagheri M.

Abstract:

Evaluation of crop plants resistance to environmental stresses specially in germination stage is a critical factor in their selection in different conditions of cultivation. Therefore use of a procedure in controllable situation can help to evaluate plants reaction to stress quickly and precisely. In order to study germination characteristics of flax in water and salinity stress conditions were conducted two laboratories experimental. The two experimental were conducted in 4-replicant completing random design for salinity and water stress. The treatment, for salinity and water stress was three potential (zero, 40, 80 mM) of NaCl and three potential (zero, -2, -4 bar) of PEG respectively. Germination percentage and rate, in addition to Radical and plumule length and dry-weight and plumule/Radical ration were measured. All of characteristics reduce under water stress conditions. salinity stress significant reduce germination rate and Radical and plumule length of flax seeds. Hydropriming and osmopriming significant increased germination rate, plumule length and plumule/Radical ration ration of flax seeds. But germination percentage and Radical and plumule dry weight significant increased only in hydropriming treat. Hydropriming and osmopriming could not be used to improved germination under saline and drought stress. But has more tolerance in salinity and drought stress in flax by less reduce in Radical and plumule length under saline and drought stress.

Keywords: linseed, salt stress, water stress, seed treatment, Germination

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2463 Numerical Evaluation of Nusselt Number on the Hot Wall in Square Enclosure Filled with Nanofluid

Authors: A. Ghafouri, A. Falavand Jozaei, M. Salari

Abstract:

In this paper, effects of using Alumina-water nanofluid on the rate of heat transfer have been investigated numerically. Physical model is a square enclosure with insulated top and bottom horizontal walls, while the vertical walls are kept at different constant temperatures. Two appropriate models are used to evaluate the viscosity and thermal conductivity of nanofluid. The governing stream-vorticity equations are solved using a second order central finite difference scheme, coupled to the conservation of mass and energy. The study has been carried out for the Richardson number 0.1 to 10 and the solid volume fraction 0 to 0.04. Results are presented by isotherms lines, average Nusselt number and normalized Nusselt number in different range of φ and Ri for forced, combined and natural convection dominated regime. It is found that higher heat transfer rate is predicted when the effects of nanoparticle is taken into account.

Keywords: Nanofluid, Heat Transfer Enhancement, Square Enclosure, Nusselt number.

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2462 Technical, Environmental, and Financial Assessment for the Optimal Sizing of a Run-of-River Small Hydropower Project: A Case Study in Colombia

Authors: David Calderón Villegas, Thomas Kalitzky

Abstract:

Run-of-river (RoR) hydropower projects represent a viable, clean, and cost-effective alternative to dam-based plants and provide decentralized power production. However, RoR schemes’ cost-effectiveness depends on the proper selection of site and design flow, which is a challenging task because it requires multivariate analysis. In this respect, this study presents the development of an investment decision support tool for assessing the optimal size of an RoR scheme considering the technical, environmental, and cost constraints. The net present value (NPV) from a project perspective is used as an objective function for supporting the investment decision. The tool has been tested by applying it to an actual RoR project recently proposed in Colombia. The obtained results show that the optimum point in financial terms does not match the flow that maximizes energy generation from exploiting the river's available flow. For the case study, the flow that maximizes energy corresponds to a value of 5.1 m3/s. In comparison, an amount of 2.1 m3/s maximizes the investors NPV. Finally, a sensitivity analysis is performed to determine the NPV as a function of the debt rate changes and the electricity prices and the CapEx. Even for the worst-case scenario, the optimal size represents a positive business case with an NPV of 2.2 USD million and an internal rate of return (IRR) 1.5 times higher than the discount rate. 

Keywords: small hydropower, renewable energy, RoR schemes, optimal sizing, financial analysis

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2461 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.

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2460 Dispersion of a Solute in Peristaltic Motion of a Couple Stress Fluid in the Presence of Magnetic Field

Authors: Habtu Alemayehu, G. Radhakrishnamacharya

Abstract:

An analytical solution for dispersion of a solute in the peristaltic motion of a couple stress fluid in the presence of magnetic field with both homogeneous and heterogeneous chemical reactions is presented. The average effective dispersion coefficient has been found using Taylor-s limiting condition and long wavelength approximation. The effects of various relevant parameters on the average effective coefficient of dispersion have been studied. The average effective dispersion coefficient tends to decrease with magnetic field parameter, homogeneous chemical reaction rate parameter and amplitude ratio but tends to increase with heterogeneous chemical reaction rate parameter.

Keywords: Dispersion, Peristalsis, Couple stress fluid, Chemicalreaction, Magnetic field.

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2459 Degradation of Amitriptyline Hydrochloride, Methyl Salicylate and 2-Phenoxyethanol in Water Systems by the Combination UV/Cl2

Authors: F. Javier Benitez, Francisco J. Real, Juan Luis Acero, Francisco Casas

Abstract:

Three emerging contaminants (amitriptyline hydrochloride, methyl salicylate and 2-phenoxyethanol) frequently found in waste-waters were selected to be individually degraded in ultra-pure water by the combined advanced oxidation process constituted by UV radiation and chlorine. The influence of pH, initial chlorine concentration and nature of the contaminants was firstly explored. The trend for the reactivity of the selected compounds was deduced: amitriptyline hydrochloride > methyl salicylate > 2-phenoxyethanol. A later kinetic study was carried out and focused on the specific evaluation of the first-order rate constants and the determination of the partial contribution to the global reaction of the direct photochemical pathway and the radical pathway. A comparison between the rate constant values among photochemical experiments without and with the presence of Cl2 reveals a clear increase in the oxidation efficiency of the combined process with respect to the photochemical reaction alone. In a second stage, the simultaneous oxidation of mixtures of the selected contaminants in several types of water (ultrapure water, surface water from a reservoir, and two secondary effluents) was also performed by the same combination UV/Cl2 under more realistic operating conditions. The efficiency of this combined system UV/Cl2 was compared to other oxidants such as the UV/S2O82- and UV/H2O2 AOPs. Results confirmed that the UV/Cl2 system provides higher elimination efficiencies among the AOPs tested.

Keywords: Emerging contaminants, amitriptyline, methyl salicylate, 2-phenoxyethanol, chlorination, photolysis, rate constants, UV/chlorine advanced oxidation process.

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2458 The Effects of Peristalsis on Dispersion of a Micropolar Fluid in the Presence of Magnetic Field

Authors: Habtu Alemayehu, G. Radhakrishnamacharya

Abstract:

The paper presents an analytical solution for dispersion of a solute in the peristaltic motion of a micropolar fluid in the presence of magnetic field and both homogeneous and heterogeneous chemical reactions. The average effective dispersion coefficient has been found using Taylor-s limiting condition under long wavelength approximation. The effects of various relevant parameters on the average coefficient of dispersion have been studied. The average effective dispersion coefficient increases with amplitude ratio, cross viscosity coefficient and heterogeneous chemical reaction rate parameter. But it decreases with magnetic field parameter and homogeneous chemical reaction rate parameter. It can be noted that the presence of peristalsis enhances dispersion of a solute.

Keywords: Peristalsis, Dispersion, Chemical reaction, Magneticfield, Micropolar fluid

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2457 Study of the Tribological Behavior of a Pin on Disc Type of Contact

Authors: S. Djebali, S. Larbi, A. Bilek

Abstract:

The present work aims at contributing to the study of the complex phenomenon of wear of pin on disc contact in dry sliding friction between two material couples (bronze/steel and unsaturated polyester virgin and charged with graphite powder/steel). The work consists of the determination of the coefficient of friction, the study of the influence of the tribological parameters on this coefficient and the determination of the mass loss and the wear rate of the pin. This study is also widened to the highlighting of the influence of the addition of graphite powder on the tribological properties of the polymer constituting the pin. The experiments are carried out on a pin-disc type tribometer that we have designed and manufactured. Tests are conducted according to the standards DIN 50321 and DIN EN 50324. The discs are made of annealed XC48 steel and quenched and tempered XC48 steel. The main results are described here after. The increase of the normal load and the sliding speed causes the increase of the friction coefficient, whereas the increase of the percentage of graphite and the hardness of the disc surface contributes to its reduction. The mass loss also increases with the normal load. The influence of the normal load on the friction coefficient is more significant than that of the sliding speed. The effect of the sliding speed decreases for large speed values. The increase of the amount of graphite powder leads to a decrease of the coefficient of friction, the mass loss and the wear rate. The addition of graphite to the UP resin is beneficial; it plays the role of solid lubricant.

Keywords: Friction coefficients, mass loss, wear rate, bronze, polyester, graphite.

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2456 An Analysis of Collapse Mechanism of Thin- Walled Circular Tubes Subjected to Bending

Authors: Somya Poonaya, Chawalit Thinvongpituk, Umphisak Teeboonma

Abstract:

Circular tubes have been widely used as structural members in engineering application. Therefore, its collapse behavior has been studied for many decades, focusing on its energy absorption characteristics. In order to predict the collapse behavior of members, one could rely on the use of finite element codes or experiments. These tools are helpful and high accuracy but costly and require extensive running time. Therefore, an approximating model of tubes collapse mechanism is an alternative for early step of design. This paper is also aimed to develop a closed-form solution of thin-walled circular tube subjected to bending. It has extended the Elchalakani et al.-s model (Int. J. Mech. Sci.2002; 44:1117-1143) to include the rate of energy dissipation of rolling hinge in the circumferential direction. The 3-D geometrical collapse mechanism was analyzed by adding the oblique hinge lines along the longitudinal tube within the length of plastically deforming zone. The model was based on the principal of energy rate conservation. Therefore, the rates of internal energy dissipation were calculated for each hinge lines which are defined in term of velocity field. Inextensional deformation and perfect plastic material behavior was assumed in the derivation of deformation energy rate. The analytical result was compared with experimental result. The experiment was conducted with a number of tubes having various D/t ratios. Good agreement between analytical and experiment was achieved.

Keywords: Bending, Circular tube, Energy, Mechanism.

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