Search results for: Force measurement
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 1897

Search results for: Force measurement

1087 Measurement of Rheologic Properties of Soft Tissue (Muscle Tissue) by Myotonometer

Authors: Petr Šifta, Václav Bittner, Martin Kysela, Matěj Kolář

Abstract:

The purpose of the research described in this work is to answer how to measure the rheologic (viscoelastic) properties tendo–deformational characteristics of soft tissue. The method would also resemble muscle palpation examination as it is known in clinical practice. For this purpose, an instrument with the working name “myotonometer” has been used. At present, there is lack of objective methods for assessing the muscle tone by viscous and elastic properties of soft tissue. That is why we decided to focus on creating or finding quantitative and qualitative methodology capable to specify muscle tone.

Keywords: Rheologicproperties, tendo–deformational characteristics, viscosity, elasticity, hypertonus, spasticity.

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1086 Plug and Play Interferometer Configuration using Single Modulator Technique

Authors: Norshamsuri Ali, Hafizulfika, Salim Ali Al-Kathiri, Abdulla Al-Attas, Suhairi Saharudin, Mohamed Ridza Wahiddin

Abstract:

We demonstrate single-photon interference over 10 km using a plug and play system for quantum key distribution. The quality of the interferometer is measured by using the interferometer visibility. The coding of the signal is based on the phase coding and the value of visibility is based on the interference effect, which result a number of count. The setup gives full control of polarization inside the interferometer. The quality measurement of the interferometer is based on number of count per second and the system produces 94 % visibility in one of the detectors.

Keywords: single photon, interferometer, quantum key distribution.

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1085 Development of an Efficient CVT using Electromecanical System

Authors: A. A. Shafie, M. H. Ali

Abstract:

Continuously variable transmission (CVT) is a type of automatic transmission that can change the gear ratio to any arbitrary setting within the limits. The most common type of CVT operates on a pulley system that allows an infinite variability between highest and lowest gears with no discrete steps. However, the current CVT system with hydraulic actuation method suffers from the power loss. It needs continuous force for the pulley to clamp the belt and hold the torque resulting in large amount of energy consumption. This study focused on the development of an electromechanical actuated control CVT to eliminate the problem that faced by the existing CVT. It is conducted with several steps; computing and selecting the appropriate sizing for stroke length, lead screw system and etc. From the visual observation it was found that the CVT system of this research is satisfactory.

Keywords: CVT, Hydraulic Actuator, Discrete shifts, Electromechanical system, Lead screws.

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1084 Comparing Measurements of UV Radiation in Winter and Summer in Finland

Authors: R. Pääkkönen, L. Korpinen, F. Gobba

Abstract:

The objective of our study is to investigate UV exposure in Finland through sample measurements as a typical case study in summer and winter. We measured UV-BC weighted radiation and calculated a daily dose, which is about 100–150 times the Finnish exposure limit value in summer and 1–6 times in winter. The measured ultraviolet indices varied from 0 to 7 (scale 0–18), which is less than the values obtained in countries that are located farther south from Tampere latitude of 61 degrees. In wintertime, the UV exposure was modest compared to summertime, 50–150 mW/m2 and about 1–5 mW/m2 in summer and winter, respectively. However, technical means to manage UV exposure in Scandinavia are also needed in summer- and springtime.

Keywords: Ultraviolet radiation, measurement, winter, summer.

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1083 A Study of Classification Models to Predict Drill-Bit Breakage Using Degradation Signals

Authors: Bharatendra Rai

Abstract:

Cutting tools are widely used in manufacturing processes and drilling is the most commonly used machining process. Although drill-bits used in drilling may not be expensive, their breakage can cause damage to expensive work piece being drilled and at the same time has major impact on productivity. Predicting drill-bit breakage, therefore, is important in reducing cost and improving productivity. This study uses twenty features extracted from two degradation signals viz., thrust force and torque. The methodology used involves developing and comparing decision tree, random forest, and multinomial logistic regression models for classifying and predicting drill-bit breakage using degradation signals.

Keywords: Degradation signal, drill-bit breakage, random forest, multinomial logistic regression.

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1082 Investigation of the Effect of Milling Time on the Mechanochemical Synthesis of Fe3Al/ Al2O3 Nanocomposite

Authors: B. Ghasemi, A. A. Najafzadeh Khoee

Abstract:

In this study, the effect of mechanical activation on the synthesis of Fe3Al/Al2O3 nanocomposite has been investigated by using mechanochemical method. For this purpose, Aluminum powder and hematite as precursors, with stoichiometric ratio, have been utilized and other effective parameters in milling process were kept constant. Phase formation analysis, crystallite size measurement and lattice strain were studied by X-ray diffraction (XRD) by using Williamson-Hall method as well as microstructure and morphology were explored by Scanning electron microscopy (SEM). Also, Energy-dispersive X-ray spectroscopy (EDX) analysis was used in order to probe the particle distribution. The results showed that after 30-hour milling, the reaction was started, combustibly done and completed.

Keywords: hematite, mechanochemical, milling, nanocomposite

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1081 Does Leisure Time Use Contribute to a Wage Increase of the Thai People?

Authors: Siriwan Saksiriruthai

Abstract:

This paper develops models to analyze the relationship between leisure time and wage change. Using Thailand-s Time Use Survey and Labor Force Survey data, the estimation of wage changes in response to leisure time change indicates that media receiving, personal care and social participation and volunteer activities are the ones that significantly raise hourly wages. Thus, the finding suggests the stimulation in time use for media access to enhance knowledge and productivity, personal care for attractiveness and healthiness in order to raise productivity, and social activities to develop connections for possible future opportunities including wage increase. These activities should be promoted for productive leisure time and for welfare improvement.

Keywords: Leisure, wage, time use, Thailand.

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1080 Role of Acoustic Pressure on the Dynamics of Moving Single-Bubble Sonoluminescence

Authors: Reza Rezaei-Nasirabad, Zeinab Galavani, Rasoul Sadighi-Bonabi, Mohammad Asgarian

Abstract:

Role of acoustic driving pressure on the translational-radial dynamics of a moving single bubble sonoluminescence (m-SBSL) has been numerically investigated. The results indicate that increase in the amplitude of the driving pressure leads to increase in the bubble peak temperature. The length and the shape of the trajectory of the bubble depends on the acoustic pressure and because of the spatially dependence of the radial dynamics of the moving bubble, its peak temperature varies during the acoustical pulses. The results are in good agreement with the experimental reports on m-SBSL.

Keywords: Bubble dynamics, Equation of the gas state, Hydrodynamic force, Moving sonoluminescence.

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1079 Bactericidal Properties of Carbohydrate-Stabilized Platinum Oxide Nanoparticles

Authors: Saeed Rezaei-Zarchi

Abstract:

Platinum oxide nanoparticles were prepared by a simple hydrothermal route and chemical reduction using carbohydrates (Fructose and sucrose) as the reducing and stabilizing agents. The crystallite size of these nanoparticles was evaluated from X-ray diffraction (XRD), atomic force microscopy (AFM) and transmission electron microscopy (TEM) and was found to be 10 nm as shown in figure 1, which is the demonstration of EM bright field and transmission electron microscopy. The effect of carbohydrates on the morphology of the nanoparticles was studied using TEM (Figure 1). The nanoparticles (100 μg/ml) were administered to the Pseudomonas Stutzeri and Lactobacillus cultures and the incubation was done at 35 oC for 24 hours. The nanocomposites exhibited interesting inhibitory as well as bactericidal activity against P. Stutzeri and and Lactobacillus species. Incorporation of nanoparticles also increased the thermal stability of the carbohydrates.

Keywords: Platinum oxide, P. Stutzeri, Lactobacillus, bactericidal effect.

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1078 Modelling of Induction Motor Including Skew Effect Using MWFA for Performance Improvement

Authors: M. Harir, A. Bendiabdellah, A. Chaouch, N. Benouzza

Abstract:

This paper deals with the modelling and simulation of the squirrel cage induction motor by taking into account all space harmonic components as well as the introduction of the bars skew in the calculation of the linear evolution of the magnetomotive force (MMF) between the slots extremities. The model used is based on multiple coupled circuits and the modified winding function approach (MWFA). The effect of skewing is included in the calculation of motors inductances with an axial asymmetry in the rotor. The simulation results in both time and spectral domains show the effectiveness and merits of the model and the error that may be caused if the skew of the bars are neglected.

Keywords: Modelling, MWFA, Skew effect, Squirrel cage induction motor, Spectral domain.

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1077 Gas Sweetening Process Simulation: Investigation on Recovering Waste Hydraulic Energy

Authors: Meisam Moghadasi, Hassan Ali Ozgoli, Foad Farhani

Abstract:

In this research, firstly, a commercial gas sweetening unit with methyl-di-ethanol-amine (MDEA) solution is simulated and comprised in an integrated model in accordance with Aspen HYSYS software. For evaluation purposes, in the second step, the results of the simulation are compared with operating data gathered from South Pars Gas Complex (SPGC). According to the simulation results, the considerable energy potential contributed to the pressure difference between absorber and regenerator columns causes this energy driving force to be applied in power recovery turbine (PRT). In the last step, the amount of waste hydraulic energy is calculated, and its recovery methods are investigated.

Keywords: Gas sweetening unit, simulation, MDEA, power recovery turbine, waste-to-energy.

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1076 Characterization of HD-V2 Gafchromic Film for Measurement of Spatial Dose Distribution from Alpha Particle of 5.5 MeV

Authors: A. Aydarous, M. El Ghazaly

Abstract:

The purpose of this study was to investigate the response of the newly released Gafchromic HD-V2 film for alpha particle of 5.5 MeV. Gafchromic HD-V2 was exposed to alpha particles of energy 5 MeV from 241Am for different durations. Then the films were scanned with a flatbed scanner. The dose response curve up to 2200 Gy has been achieved. The film’s reproducibility and sensitivity were evaluated. The results obtained show that the net optical density increases almost exponentially with the increase in the exposure time, and it becomes saturated after prolonged exposure times. The red channel shows the highest sensitivity, with a value of 4 x 10-3 Gy-1 at netOD of 0.4. The inter-film reproducibility was measured and the relative uncertainty found was 1.7 %, 2.1 % and 2.3 % for grey, red and green channels, respectively.

Keywords: Alpha dosimetry, 241Am, Gafchromic film.

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1075 Comparative Approach of Measuring Price Risk on Romanian and International Wheat Market

Authors: Larisa N. Pop, Irina M. Ban

Abstract:

This paper aims to present the main instruments used in the economic literature for measuring the price risk, pointing out on the advantages brought by the conditional variance in this respect. The theoretical approach will be exemplified by elaborating an EGARCH model for the price returns of wheat, both on Romanian and on international market. To our knowledge, no previous empirical research, either on price risk measurement for the Romanian markets or studies that use the ARIMA-EGARCH methodology, have been conducted. After estimating the corresponding models, the paper will compare the estimated conditional variance on the two markets.

Keywords: conditional variance, GARCH models, price risk, volatility

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1074 Breast Cancer Treatment Evaluation based on Mammographic and Echographic Distance Computing

Authors: M. Caramihai, Irina Severin, H. Balan, A. Blidaru, V. Balanica

Abstract:

Accurate assessment of the primary tumor response to treatment is important in the management of breast cancer. This paper introduces a new set of treatment evaluation indicators for breast cancer cases based on the computational process of three known metrics, the Euclidian, Hamming and Levenshtein distances. The distance principals are applied to pairs of mammograms and/or echograms, recorded before and after treatment, determining a reference point in judging the evolution amount of the studied carcinoma. The obtained numerical results are indeed very transparent and indicate not only the evolution or the involution of the tumor under treatment, but also a quantitative measurement of the benefit in using the selected method of treatment.

Keywords: Breast cancer, Distance metrics, Cancer treatment evaluation.

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1073 Characterization of an Almond Shell Composite Based on PHBH

Authors: J. Ivorra-Martinez, L. Quiles-Carrillo, J. Gomez-Caturla, T. Boronat, R. Balart

Abstract:

The utilization of almond crop by-products to obtain Poly(3-hydroxybutyrat-co-3-hydroxyhexanoat) (PHBH)-based composites was carried out by using an extrusion process followed by an injection to obtain test samples. To improve the properties of the resulting composite, the incorporation of Oligomer Lactic Acid (OLA 8) as a coupling agent and plasticizer was additionally considered. A characterization process was carried out by the measurement of mechanical properties, thermal properties, surface morphology, and water absorption ability. The use of the almond residue allows obtaining composites based on PHBH with a higher environmental interest and lower cost.

Keywords: Almond shell, PHBH, composite, polymer.

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1072 Optimizing Machine Vision System Setup Accuracy by Six-Sigma DMAIC Approach

Authors: Joseph C. Chen

Abstract:

Machine vision system provides automatic inspection to reduce manufacturing costs considerably. However, only a few principles have been found to optimize machine vision system and help it function more accurately in industrial practice. Mostly, there were complicated and impractical design techniques to improve the accuracy of machine vision system. This paper discusses implementing the Six Sigma Define, Measure, Analyze, Improve, and Control (DMAIC) approach to optimize the setup parameters of machine vision system when it is used as a direct measurement technique. This research follows a case study showing how Six Sigma DMAIC methodology has been put into use.

Keywords: DMAIC, machine vision system, process capability, Taguchi parameter design.

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1071 Inner Quality Parameters of Rapeseed (Brassica napus) Populations in Different Sowing Technology Models

Authors: É. Vincze

Abstract:

Demand on plant oils has increased to an enormous extent that is due to the change of human nutrition habits on the one hand, while on the other hand to the increase of raw material demand of some industrial sectors, just as to the increase of biofuel production. Besides the determining importance of sunflower in Hungary the production area, just as in part the average yield amount of rapeseed has increased among the produced oil crops. The variety/hybrid palette has changed significantly during the past decade. The available varieties’/hybrids’ palette has been extended to a significant extent. It is agreed that rapeseed production demands professionalism and local experience. Technological elements are successive; high yield amounts cannot be produced without system-based approach. The aim of the present work was to execute the complex study of one of the most critical production technology element of rapeseed production, that was sowing technology. Several sowing technology elements are studied in this research project that are the following: biological basis (the hybrid Arkaso is studied in this regard), sowing time (sowing time treatments were set so that they represent the wide period used in industrial practice: early, optimal and late sowing time) plant density (in this regard reaction of rare, optimal and too dense populations) were modelled. The multifactorial experimental system enables the single and complex evaluation of rapeseed sowing technology elements, just as their modelling using experimental result data. Yield quality and quantity have been determined as well in the present experiment, just as the interactions between these factors. The experiment was set up in four replications at the Látókép Plant Production Research Site of the University of Debrecen. Two different sowing times were sown in the first experimental year (2014), while three in the second (2015). Three different plant densities were set in both years: 200, 350 and 500 thousand plants ha-1. Uniform nutrient supply and a row spacing of 45 cm were applied. Winter wheat was used as pre-crop. Plant physiological measurements were executed in the populations of the Arkaso rapeseed hybrid that were: relative chlorophyll content analysis (SPAD) and leaf area index (LAI) measurement. Relative chlorophyll content (SPAD) and leaf area index (LAI) were monitored in 7 different measurement times.

Keywords: Inner quality, plant density, rapeseed, sowing time.

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1070 Synthesis, Characterization and Impedance Analysis of Polypyrrole/La0.7Ca0.3MnO3 Nanocomposites

Authors: M. G. Smitha, M. V. Murugendrappa

Abstract:

Perovskite manganite La0.7Ca0.3MnO3 was synthesized by Sol-gel method. Polymerization of pyrrole was carried by in-situ polymerization method. The composite of pyrrole (Py)/La0.7Ca0.3MnO3 composite in the presence of oxidizing agent ammonium per sulphate to synthesize polypyrrole (PPy)/La0.7Ca0.3MnO3 (LCM) composite was carried out by the same in-situ polymerization method. The PPy/LCM composites were synthesized with varying compositions like 10, 20, 30, 40, and 50 wt.% of LCM in Py. The surface morphologies of these composites were analyzed by using scanning electron microscope (SEM). The images show that LCM particles are embedded in PPy chain. The impedance measurement of PPy/LCM at different temperature ranges from 30 to 180 °C was studied using impedance analyzer. The study shows that impedance is frequency and temperature dependent and it is found to decrease with increase in frequency and temperature.

Keywords: Polypyrrole, sol gel, impedance, composites.

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1069 Minimizing Examinee Collusion with a Latin- Square Treatment Structure

Authors: M. H. Omar

Abstract:

Cheating on standardized tests has been a major concern as it potentially minimizes measurement precision. One major way to reduce cheating by collusion is to administer multiple forms of a test. Even with this approach, potential collusion is still quite large. A Latin-square treatment structure for distributing multiple forms is proposed to further reduce the colluding potential. An index to measure the extent of colluding potential is also proposed. Finally, with a simple algorithm, the various Latin-squares were explored to find the best structure to keep the colluding potential to a minimum.

Keywords: Colluding pairs, Scale for Colluding Potential, Latin-Square Structure, Minimization of Cheating.

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1068 A Hypermap for Supply Chain Management

Authors: James K. Ho

Abstract:

We present a prototype interactive (hyper) map of strategic, tactical, and logistic options for Supply Chain Management. The map comprises an anthology of options, broadly classified within the strategic spectrum of efficiency versus responsiveness, and according to logistic and cross-functional drivers. They are exemplified by cases in diverse industries. We seek to get all these information and ideas organized to help supply chain managers identify effective choices for specific business environments. The key and innovative linkage we introduce is the configuration of competitive forces. Instead of going through seemingly endless and isolated cases and wondering how one can borrow from them, we aim to provide a guide by force comparisons. The premise is that best practices in a different industry facing similar forces may be a most productive resource in supply chain design and planning. A prototype template is demonstrated.

Keywords: Competitive forces, strategic innovation, supplychain management.

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1067 Temperature Effect on the Mechanical Properties of Pd3Rh and PdRh3 Ordered Alloys

Authors: J. Davoodi , J. Moradi

Abstract:

The aim of this research was to calculate the mechanical properties of Pd3Rh and PdRh3 ordered alloys. The molecular dynamics (MD) simulation technique was used to obtain temperature dependence of the energy, the Yong modulus, the shear modulus, the bulk modulus, Poisson-s ratio and the elastic stiffness constants at the isobaric-isothermal (NPT) ensemble in the range of 100-325 K. The interatomic potential energy and force on atoms were calculated by Quantum Sutton-Chen (Q-SC) many body potential. Our MD simulation results show the effect of temperature on the cohesive energy and mechanical properties of Pd3Rh as well as PdRh3 alloys. Our computed results show good agreement with the experimental results where they have been available.

Keywords: Pd-Rh alloy; Mechanical properties; Moleculardynamics simulation

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1066 Unscented Grid Filtering and Smoothing for Nonlinear Time Series Analysis

Authors: Nikolay Nikolaev, Evgueni Smirnov

Abstract:

This paper develops an unscented grid-based filter and a smoother for accurate nonlinear modeling and analysis of time series. The filter uses unscented deterministic sampling during both the time and measurement updating phases, to approximate directly the distributions of the latent state variable. A complementary grid smoother is also made to enable computing of the likelihood. This helps us to formulate an expectation maximisation algorithm for maximum likelihood estimation of the state noise and the observation noise. Empirical investigations show that the proposed unscented grid filter/smoother compares favourably to other similar filters on nonlinear estimation tasks.

Keywords:

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1065 Numerical Calculation of Heat Transfer in Water Heater

Authors: Michal Spilacek, Martin Lisy, Marek Balas, Zdenek Skala

Abstract:

This article is trying to determine the status of flue gas that is entering the KWH heat exchanger from combustion chamber in order to calculate the heat transfer ratio of the heat exchanger. Combination of measurement, calculation and computer simulation was used to create a useful way to approximate the heat transfer rate. The measurements were taken by a number of sensors that are mounted on the experimental device and by a thermal imaging camera. The results of the numerical calculation are in a good correspondence with the real power output of the experimental device. That result shows that the research has a good direction and can be used to propose changes in the construction of the heat exchanger, but still needs enhancements.

Keywords: Heat exchanger, heat transfer rate, numerical calculation, thermal images.

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1064 Implementation Issues of Industrial PID Controller and Their Remedies

Authors: C. B. Vishwakarma

Abstract:

We elaborated the parallel and series Proportional, Integral and Derivative (PID) controllers, which are being used in industries. Various issues, which are very often faced by control engineers while designing the PID controllers for industrial systems are described. The effect of measurement noise on the actuator due to derivative term of a PID controller has been explained in detail. Similarly, proportional kick, derivative kick, saturation tendency of the actuator and reverse phenomena of an industrial process have been summarized. Moreover, we meticulously explained the remedies of the all issues of the parallel industrial PID controller.

Keywords: Band-width limited derivative control, derivative kick, proportional kick, reverse acting controller, series PID controller.

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1063 Investigating the Effect of VR, Time Study and Ergonomics on the Design of Industrial Workstations

Authors: Aydin Azizi, Poorya Ghafoorpoor Yazdi

Abstract:

This paper presents the review of the studies on the ergonomics, virtual reality, and work measurement (time study) at the industrial workstations because each of these three individual techniques can be used to improve the design of workstations and task position. The objective of this paper is to give an overall literature review that if there is any relation between these three different techniques. Therefore, it is so important to review the scientific studies to find a better and effective way for improving design of workstations. On the other hand, manufacturers found that instead of using one of the approaches, utilizing the combination of these individual techniques are more effective to reduce the cost and production time.

Keywords: Ergonomics, time study, virtual reality, workplace.

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1062 Use of Recycled PVB as a Protection against Carbonation

Authors: Michael Tupý, Vít Petránek

Abstract:

The paper is focused on testing of the poly(vinyl butyral) (PVB) layer which had the function of a CO2 insulating protection against concrete and mortar carbonation. The barrier efficiency of PVB was verified by the measurement of diffusion characteristics. Two different types of PVB were tested; original extruded PVB sheet and PVB sheet made from PVB dispersion which was obtained from recycled windshields. The work deals with the testing CO2 diffusion when polymer sheets were exposed to a CO2 atmosphere (10% v/v CO2) with 0% RH. The excellent barrier capability against CO2 permeability of original and also recycled types of PVB layers was observed. This application of PVB waste can bring advantageous use in civil engineering and significant environmental contribution.

Keywords: Windshield, Poly(vinyl butyral), Mortar, Diffusion, Carbonatation, Polymer waste.

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1061 Assessment Tool for Social Responsibility Performance According to the ISO 26000

Authors: W. Fethallah, L. Chraibi, N. Sefiani

Abstract:

The present paper is concerned with a statistical approach involving latent and manifest variables applied in order to assess the organization's social responsibility performance. The main idea is to develop an assessment tool and a measurement of the Social Responsibility Performance, enabling the company to characterize her performance regarding to the ISO 26000 standard's seven core subjects. For this, we conceptualize a structural equation modeling (SEM) which describes various causal connections between the Social Responsibility’s components. The SEM’s resolution is based on the Partial Least squares (PLS) method and the implementation is running in the XLSTAT software.

Keywords: Corporate social responsibility, latent and manifest variable, partial least squares, structural equation model.

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1060 A Survey on Metric of Software Cognitive Complexity for OO design

Authors: A.Aloysius, L. Arockiam

Abstract:

In modern era, the biggest challenge facing the software industry is the upcoming of new technologies. So, the software engineers are gearing up themselves to meet and manage change in large software system. Also they find it difficult to deal with software cognitive complexities. In the last few years many metrics were proposed to measure the cognitive complexity of software. This paper aims at a comprehensive survey of the metric of software cognitive complexity. Some classic and efficient software cognitive complexity metrics, such as Class Complexity (CC), Weighted Class Complexity (WCC), Extended Weighted Class Complexity (EWCC), Class Complexity due to Inheritance (CCI) and Average Complexity of a program due to Inheritance (ACI), are discussed and analyzed. The comparison and the relationship of these metrics of software complexity are also presented.

Keywords: Software Metrics, Software Complexity, Cognitive Informatics, Cognitive Complexity, Software measurement

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1059 Economic Assessment Methodology to Support Decisions for Transport Infrastructure Development

Authors: Dimitrios J. Dimitriou

Abstract:

The decades after the end of the second War provide evidence that infrastructures investments contibute to economic development, on terms of productivity and income growth. In order to force productivity and increase competitiveness the financing of large transport infrastructure projects are on the top of the agenda in strategic planning process. Such a decision may take form some days to some decades and stakeholders as well as decision makers need tools in order to estimate the economic impact on natioanl economy of such an investment. The key question in such decisions is if the effects caused by the new infrastructure could be able to boost economic development on one hand, and create new jobs and activities on the other. This paper deals with the review of estimation of the mega transport infrastructure projects economic effects in economy.

Keywords: Economic impact, transport infrastructure, strategic planning.

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1058 IAS 41 Implementation Challenges – The Case of Romania

Authors: Liliana Feleagă, Niculae Feleagă, Vasile Răileanu

Abstract:

Although agriculture is an important part of the world economy, accounting in agriculture still has many shortcomings. The adoption of IAS 41 “Agriculture” has tried to improve this situation and increase the comparability of financial statements of entities in the agricultural sector. Although controversial, IAS 41 is the first step of a consistent transition to fair value assessment in the agricultural sector. The objective of our work is the analysis of IAS 41 and current accounting agricultural situation in Romania. Accounting regulations in Romania are in accordance with European directives and, in many respects, converged with IFRS referential. Provisions of IAS 41, however, are not reflected directly in Romanian regulations. With the increase of forest land transactions, it is expected that recognition and measurement of biological assets under IAS 41 to become a necessity.

Keywords: Accounting Agricultural, Biological Assets, Fair value, IAS 41

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