Search results for: Empirical Analysis

Authors: S. S. Mishra, D. K. Yadav

Abstract:

This paper focuses on cost and profit analysis of single-server Markovian queuing system with two priority classes. In this paper, functions of total expected cost, revenue and profit of the system are constructed and subjected to optimization with respect to its service rates of lower and higher priority classes. A computing algorithm has been developed on the basis of fast converging numerical method to solve the system of non linear equations formed out of the mathematical analysis. A novel performance measure of cost and profit analysis in view of its economic interpretation for the system with priority classes is attempted to discuss in this paper. On the basis of computed tables observations are also drawn to enlighten the variational-effect of the model on the parameters involved therein.

Keywords: Cost and Profit, Computing, Expected Revenue, Priority classes

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Authors: Anuar Ishak

Abstract:

The characteristics of fluid flow and heat transfer over a permeable shrinking sheet is studied. The governing partial differential equations are transformed into a set of ordinary differential equations, which are then solved numerically using MATLAB routine boundary value problem solver bvp4c. Numerical results show that dual solutions are possible for a certain range of the suction parameter. A stability analysis is performed to determine which solution is linearly stable and physically realizable.

Keywords: Dual solutions, heat transfer, shrinking sheet, stability analysis.

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Authors: A. Borji, M. Hamidi

Abstract:

In this paper we examine the use of global texture analysis based approaches for the purpose of Persian font recognition in machine-printed document images. Most existing methods for font recognition make use of local typographical features and connected component analysis. However derivation of such features is not an easy task. Gabor filters are appropriate tools for texture analysis and are motivated by human visual system. Here we consider document images as textures and use Gabor filter responses for identifying the fonts. The method is content independent and involves no local feature analysis. Two different classifiers Weighted Euclidean Distance and SVM are used for the purpose of classification. Experiments on seven different type faces and four font styles show average accuracy of 85% with WED and 82% with SVM classifier over typefaces

Keywords: Persian font recognition, support vector machine, gabor filter.

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Authors: Dragan Vasiljevic, Ana Horvat

Abstract:

Starting from the basic pillars of the supportability analysis this paper queries its characteristics in LCI (Life Cycle Integration) environment. The research methodology contents a review of modern logistics engineering literature with the objective to collect and synthesize the knowledge relating to standards of supportability design in e-logistics environment. The results show that LCI framework has properties which are in fully compatibility with the requirement of simultaneous logistics support and productservice bundle design. The proposed approach is a contribution to the more comprehensive and efficient supportability design process. Also, contributions are reflected through a greater consistency of collected data, automated creation of reports suitable for different analysis, as well as the possibility of their customization according with customer needs. In addition to this, convenience of this approach is its practical use in real time. In a broader sense, LCI allows integration of enterprises on a worldwide basis facilitating electronic business.

Keywords: E-logistics, integrated product development, standards, supportability analysis.

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Authors: Sungho Lee, Goonjae Lee, Chaeyeon Lim, Sunkuk Kim

Abstract:

Foundation of tower crane serves to ensure stability against vertical and horizontal forces. If foundation stress is not sufficient, tower crane may be subject to overturning, shearing or foundation settlement. Therefore, engineering review of stable support is a highly critical part of foundation design. However, there are not many professionals who can conduct engineering review of tower crane foundation and, if any, they have information only on a small number of cranes in which they have hands-on experience. It is also customary to rely on empirical knowledge and tower crane renter-s recommendations rather than designing foundation on the basis of engineering knowledge. Therefore, a foundation design automation system considering not only lifting conditions but also overturning risk, shearing and vertical force may facilitate production of foolproof foundation design for experts and enable even non-experts to utilize professional knowledge that only experts can access now. This study proposes Automatic Design Algorithm for the Tower Crane Foundations considering load and horizontal force.

Keywords: Tower Crane, Automatic Design, Foundations, Optimization Algorithm, Stability

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Authors: Kuen-Ming Shu, Cheng-Yu Chen

Abstract:

A vibrating-fork sensor can measure the level height of solids and liquids and operates according to the principle that vibrations created by piezoelectric ceramics are transmitted to the vibrating fork, which produces resonance. When the vibrating fork touches an object, its resonance frequency changes and produces a signal that returns to a controller for immediate adjustment, so as to effectively monitor raw material loading. The design of the vibrating fork in a vibrating-fork material sensor is crucial. In this paper, ANSYS finite element analysis software is used to perform modal analysis on the vibrations of the vibrating fork. In addition, to design and produce a superior vibrating fork, the dimensions and welding shape of the vibrating fork are compared in a simulation performed using the Taguchi method.

Keywords: Vibrating fork, piezoelectric ceramics, sound wave, ANSYS, Taguchi method, modal analysis.

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Authors: Patrick B. Cobbinah, Clifford Amoako

Abstract:

Kumasi is Ghana’s second largest and fastest growing city with an annual population growth rate of 5.4 percent. A major result of this phenomenon is a growing sprawl at the fringes of the city. This paper assesses the nature, extent and impact of sprawl on Kumasi and examines urban planning efforts at addressing this phenomenon. Both secondary and empirical data were collected from decentralized government departments of the Kumasi Metropolitan Assembly and residents of some sprawling communities. The study reveals that sprawl in the metropolis is rapidly consuming fringe rural communities. This situation has weakened effective management of the metropolis causing problems such as congestion and conversion of peri-urban land into residential use without ancillary infrastructure and social services. The paper recommends effective and timely planning and provision of services as well as an overall economic development and spatial integration through regional planning as a way of achieving a long term solution to sprawl.

Keywords: Kumasi, peri-urban, urban planning, urban sprawl.

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Authors: Zhidong Zhang, Zhi-Chao Zhang

Abstract:

This study examined the mental health and behavioral problems in early adolescence with the instrument of Achenbach System of Empirically Based Assessment (ASEBA). The purpose of the study was stratified sampling method was used to collect data from 1975 participants. Multiple regression models and hierarchical regression models were applied to examine the relations between the background variables and internalizing problems, and the ones between students’ performance and internalizing problems. The results indicated that several background variables as predictors could significantly predict the anxious/depressed problem; reading and social study scores could significantly predict the anxious/depressed problem. However the class as a hierarchical macro factor did not indicate the significant effect. In brief, the majority of these models represented that the background variables, behaviors and academic performance were significantly related to the anxious/depressed problem.

Keywords: Behavioral problems, anxious/depression problems, empirical-based assessment, hierarchical modeling.

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Authors: Ali Raad Hassan

Abstract:

Contact stress analysis between two spur gear teeth was considered in different contact positions, representing a pair of mating gears during rotation. A programme has been developed to plot a pair of teeth in contact. This programme was run for each 3° of pinion rotation from the first location of contact to the last location of contact to produce 10 cases. Each case was represented a sequence position of contact between these two teeth. The programme gives graphic results for the profiles of these teeth in each position and location of contact during rotation. Finite element models were made for these cases and stress analysis was done. The results were presented and finite element analysis results were compared with theoretical calculations, wherever available.

Keywords: Contact stress, Spur gear, Contact ratio, Finite elements

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Authors: Djamel Boutagouga, Kamel Djeghaba

Abstract:

The choice of finite element to use in order to predict nonlinear static or dynamic response of complex structures becomes an important factor. Then, the main goal of this research work is to focus a study on the effect of the in-plane rotational degrees of freedom in linear and geometrically non linear static and dynamic analysis of thin shell structures by flat shell finite elements. In this purpose: First, simple triangular and quadrilateral flat shell finite elements are implemented in an incremental formulation based on the updated lagrangian corotational description for geometrically nonlinear analysis. The triangular element is a combination of DKT and CST elements, while the quadrilateral is a combination of DKQ and the bilinear quadrilateral membrane element. In both elements, the sixth degree of freedom is handled via introducing fictitious stiffness. Secondly, in the same code, the sixth degrees of freedom in these elements is handled differently where the in-plane rotational d.o.f is considered as an effective d.o.f in the in-plane filed interpolation. Our goal is to compare resulting shell elements. Third, the analysis is enlarged to dynamic linear analysis by direct integration using Newmark-s implicit method. Finally, the linear dynamic analysis is extended to geometrically nonlinear dynamic analysis where Newmark-s method is used to integrate equations of motion and the Newton-Raphson method is employed for iterating within each time step increment until equilibrium is achieved. The obtained results demonstrate the effectiveness and robustness of the interpolation of the in-plane rotational d.o.f. and present deficiencies of using fictitious stiffness in dynamic linear and nonlinear analysis.

Keywords: Flat shell, dynamic analysis, nonlinear, Newmark, drilling rotation.

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Authors: Lu Yang, Meiyang Song, Xiang Yu, Wenhao Zhou, Chuntao Feng

Abstract:

To address the problem that the FM continuous-wave (FMCW) radar extracts human vital sign signals which are susceptible to noise interference and low reconstruction accuracy, a detection scheme for the sign signals is proposed. Firstly, an improved complete ensemble empirical modal decomposition with adaptive noise (ICEEMDAN) algorithm is applied to decompose the radar-extracted thoracic signals to obtain several intrinsic modal functions (IMF) with different spatial scales, and then the IMF components are optimized by a backpropagation (BP) neural network improved by immune genetic algorithm (IGA). The simulation results show that this scheme can effectively separate the noise, accurately extract the respiratory and heartbeat signals and improve the reconstruction accuracy and signal to-noise ratio of the sign signals.

Keywords: Frequency modulated continuous wave radar, ICEEMDAN, BP Neural Network, vital signs signal.

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Authors: Yong-Gyu Lee, Gilwon Yoon

Abstract:

Image processing for capsule endoscopy requires large memory and it takes hours for diagnosis since operation time is normally more than 8 hours. A real-time analysis algorithm of capsule images can be clinically very useful. It can differentiate abnormal tissue from health structure and provide with correlation information among the images. Bleeding is our interest in this regard and we propose a method of detecting frames with potential bleeding in real-time. Our detection algorithm is based on statistical analysis and the shapes of bleeding spots. We tested our algorithm with 30 cases of capsule endoscopy in the digestive track. Results were excellent where a sensitivity of 99% and a specificity of 97% were achieved in detecting the image frames with bleeding spots.

Keywords: bleeding, capsule endoscopy, image processing, real time analysis

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Authors: Prasanta Kundu, N.K. Kishore, A.K. Sinha

Abstract:

Insulation used in transformer is mostly oil pressboard insulation. Insulation failure is one of the major causes of catastrophic failure of transformers. It is established that partial discharges (PD) cause insulation degradation and premature failure of insulation. Online monitoring of PDs can reduce the risk of catastrophic failure of transformers. There are different techniques of partial discharge measurement like, electrical, optical, acoustic, opto-acoustic and ultra high frequency (UHF). Being non invasive and non interference prone, acoustic emission technique is advantageous for online PD measurement. Acoustic detection of p.d. is based on the retrieval and analysis of mechanical or pressure signals produced by partial discharges. Partial discharges are classified according to the origin of discharges. Their effects on insulation deterioration are different for different types. This paper reports experimental results and analysis for classification of partial discharges using acoustic emission signal of laboratory simulated partial discharges in oil pressboard insulation system using three different electrode systems. Acoustic emission signal produced by PD are detected by sensors mounted on the experimental tank surface, stored on an oscilloscope and fed to computer for further analysis. The measured AE signals are analyzed using discrete wavelet transform analysis and wavelet packet analysis. Energy distribution in different frequency bands of discrete wavelet decomposed signal and wavelet packet decomposed signal is calculated. These analyses show a distinct feature useful for PD classification. Wavelet packet analysis can sort out any misclassification arising out of DWT in most cases.

Keywords: Acoustic emission, discrete wavelet transform, partial discharge, wavelet packet analysis.

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Authors: Meenakshi Goyal, Rashmi Dhawan

Abstract:

Adsorption of CS2 vapors has been studied on different types of activated carbons obtained from different source raw materials. The activated carbons have different surface areas and are associated with varying amounts of the carbon-oxygen surface groups. The adsorption of CS2 vapors is not directly related to surface area, but is considerably influenced by the presence of carbonoxygen surface groups. The adsorption decreases on increasing the amount of carbon-oxygen surface groups on oxidation and increases when these surface groups are eliminated on degassing. The adsorption is maximum in case of the 950°-degassed carbon sample which is almost completely free of any associated oxygen. The kinetic data as analysed by Empirical diffusion model and Linear driving force mass transfer model indicate that the adsorption does not involve Fickian diffusion but may be considered as a pseudo first order mass transfer process. The activation energy of adsorption and isosteric enthalpies of adsorption indicate that the adsorption does not involve interaction between CS2 and carbon-oxygen surface groups, but hydrophobic interactions between CS2 and C-C atoms in the carbon lattice.

Keywords: Adsorption, surface groups, adsorption kinetics, isosteric enthalpy of adsorption.

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Authors: M. Jamuna Rani, K. Ramanathan

Abstract:

A steam power plant is housed with various types of equipments like boiler, turbine, heat exchanger etc. These equipments are mainly connected with piping systems. Such a piping layout design depends mainly on stress analysis and flexibility. It will vary with respect to pipe geometrical properties, pressure, temperature, and supports. The present paper is to analyze the presence and effect of hangers and expansion joints in the piping layout/routing using CAESAR-II software. Main aim of piping stress analysis is to provide adequate flexibility for absorbing thermal expansion, code compliance for stresses and displacement incurred in piping system. The design is said to be safe if all these are in allowable range as per code. In this study, a sample problem is considered for analysis as per power piping ASME B31.1 code and the results thus obtained are compared.

Keywords: ASTM B31.1, hanger, expansion joint, CAESAR-II.

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Authors: Toi Limazie, Xun'an Zhang, Xianjie Wang

Abstract:

This paper focuses on the Mega-Sub Controlled Structure Systems (MSCSS) performances and characteristics regarding the new control principle contained in MSCSS subjected to strong earthquake excitations. The adopted control scheme consists of modulated sub-structures where the control action is achieved by viscous dampers and sub-structure own configuration. The elastic-plastic time history analysis under severe earthquake excitation is analyzed base on the Finite Element Analysis Method (FEAM), and some comparison results are also given in this paper. The result shows that the MSCSS systems can remarkably reduce vibrations effects more than the mega-sub structure (MSS). The study illustrates that the improved MSCSS presents good seismic resistance ability even at 1.2g and can absorb seismic energy in the structure, thus imply that structural members cross section can be reduce and achieve to good economic characteristics. Furthermore, the elasto-plastic analysis demonstrates that the MSCSS is accurate enough regarding international building evaluation and design codes. This paper also shows that the elasto-plastic dynamic analysis method is a reasonable and reliable analysis method for structures subjected to strong earthquake excitations and that the computed results are more precise.

Keywords: controlling effectiveness, Elasto-plastic dynamic analysis, Mega-Sub Controlled Structure, Plastic hinge pattern.

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Authors: Liping Yang, Curran Crawford, Jr. Ren, Zhengyi Ren

Abstract:

Considering the cost evaluation and the stress analysis, a fuzzy satisfactory optimization (FSO) method has been developed for a hybrid composite flywheel. To evaluate the cost, the cost coefficients of the flywheel components are obtained through calculating the weighted sum of the scores of the material manufacturability, the structure character, and the material price. To express the satisfactory degree of the energy, the cost, and the mass, the satisfactory functions are proposed by using the decline function and introducing a satisfactory coefficient. To imply the different significance of the objectives, the object weight coefficients are defined. Based on the stress analysis of composite material, the circumferential and radial stresses are considered into the optimization formulation. The simulations of the FSO method with different weight coefficients and storage energy density optimization (SEDO) method of a flywheel are contrasted. The analysis results show that the FSO method can satisfy different requirements of the designer and the FSO method with suitable weight coefficients can replace the SEDO method.

Keywords: Flywheel energy storage, fuzzy, optimization, stress analysis.

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Authors: Ahmed Shuhaiber

Abstract:

The explosion of the World Wide Web and the electronic trend of university teaching have transformed the learning style to become more learner-centered, which has popularized the digital delivery of mediated lectures as an alternative or an adjunct to traditional lectures. Despite its potential and popularity, virtual lectures have not been adopted yet in Jordanian universities. This research aimed to fill this gap by studying the factors that influence students’ willingness to accept virtual lectures in one Jordanian University. A quantitative approach was followed, by obtaining 216 survey responses and statistically applying the UTAUT model with some modifications. Results revealed that performance expectancy, effort expectancy, social influences, and self-efficacy could significantly influence students’ attitudes towards virtual lectures. Additionally, Facilitating conditions and attitudes towards virtual lectures were found with significant influence on students’ intention to take virtual lectures. Research implications and future work were specified afterwards.

Keywords: E-Learning, Student willingness, UTAUT, Virtual Lectures, Web-based learning systems.

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Authors: C. Ardil

Abstract:

This paper presents architectural acoustic modeling to estimate reverberation time in room acoustic design using multiple criteria decision making analysis. First, fundamental decision criteria were determined to evaluate the reverberation time in the room acoustic design problem. Then, the proposed model was applied to a practical decision problem to evaluate and select the optimal room acoustic design model. Finally, the optimal acoustic design of the rooms was analyzed and ranked using a multiple criteria decision making analysis method.

Keywords: Architectural acoustics, room acoustics, architectural acoustic modeling, reverberation time, room acoustic design, multiple criteria decision making analysis, decision analysis, MCDMA

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Authors: J. H. Kim, J. H. Kwon, J. S. Park, K. J. Lim

Abstract:

This paper has been investigated a technique that predicts the performance of a bar-type unimorph piezoelectric vibration actuator depending on the frequency. This paper has been proposed an equivalent circuit that can be easily analyzed for the bar-type unimorph piezoelectric vibration actuator. In the dynamic analysis, rigidity and resonance frequency, which are important mechanical elements, were derived using the basic beam theory. In the equivalent circuit analysis, the displacement and bandwidth of the piezoelectric vibration actuator depending on the frequency were predicted. Also, for the reliability of the derived equations, the predicted performance depending on the shape change was compared with the result of a finite element analysis program.

Keywords: Actuator, performance, piezoelectric, unimorph.Actuator, performance, piezoelectric, unimorph.

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Authors: Ran Bernstein, Tal Shafir, Rachelle Tsachor, Karen Studd, Assaf Schuster

Abstract:

Laban Movement Analysis (LMA), developed in the dance community over the past seventy years, is an effective method for observing, describing, notating, and interpreting human movement to enhance communication and expression in everyday and professional life. Many applications that use motion capture data might be significantly leveraged if the Laban qualities will be recognized automatically. This paper presents an automated recognition method of Laban qualities from motion capture skeletal recordings and it is demonstrated on the output of Microsoft’s Kinect V2 sensor.

Keywords: Laban Movement Analysis, Kinect, Machine Learning.

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Authors: Lina Wu, Wenyi Lu, Ye Li

Abstract:

Regarding heavy video game players for boys and super online chat lovers for girls as a symbolic phrase in the current adolescent culture, this project of data analysis verifies the displacement effect on deteriorating mathematics performance. To evaluate correlation or regression coefficients between a factor of playing video games or chatting online and mathematics performance compared with other factors, we use multivariate analysis technique and take gender difference into account. We find the most important reason for the negative sign of the displacement effect on mathematics performance due to students’ poor academic background. Statistical analysis methods in this project could be applied to study internet users’ academic performance from the high school education to the college education.

Keywords: Correlation coefficients, displacement effect, gender difference, multivariate analysis technique, regression coefficients.

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Authors: Bao Thach Nguyen, Abbas Mohajerani

Abstract:

The California Bearing Ratio (CBR) has been acknowledged as an important parameter to characterize the bearing capacity of earth structures, such as earth dams, road embankments, airport runways, bridge abutments and pavements. Technically, the CBR test can be carried out in the laboratory or in the field. The CBR test is time-consuming and is infrequently performed due to the equipment needed and the fact that the field moisture content keeps changing over time. Over the years, many correlations have been developed for the prediction of CBR by various researchers, including the dynamic cone penetrometer, undrained shear strength and Clegg impact hammer. This paper reports and discusses some of the results from a study on the prediction of CBR. In the current study, the CBR test was performed in the laboratory on some finegrained subgrade soils collected from various locations in Victoria. Based on the test results, a satisfactory empirical correlation was found between the CBR and the physical properties of the experimental soils.

Keywords: California bearing ratio, fine-grained soils, pavement, soil physical properties.

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Authors: B.Singh, B.K.Nanda

Abstract:

Response surface methodology with Box–Benhken (BB) design of experiment approach has been utilized to study the mechanism of interface slip damping in layered and jointed tack welded beams with varying surface roughness. The design utilizes the initial amplitude of excitation, tack length and surface roughness at the interfaces to develop the model for the logarithmic damping decrement of the layered and jointed welded structures. Statistically designed experiments have been performed to estimate the coefficients in the mathematical model, predict the response, and check the adequacy of the model. Comparison of predicted and experimental response values outside the design conditions have shown good correspondence, implying that empirical model derived from response surface approach can be effectively used to describe the mechanism of interface slip damping in layered and jointed tack welded structures.

Keywords: Interface slip damping, welded joint, surface roughness, amplitude, tack length, response surface methodology.

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Authors: Rozilawati Razali, Paul W. Garratt

Abstract:

Software maintenance, which involves making enhancements, modifications and corrections to existing software systems, consumes more than half of developer time. Specification comprehensibility plays an important role in software maintenance as it permits the understanding of the system properties more easily and quickly. The use of formal notation such as B increases a specification-s precision and consistency. However, the notation is regarded as being difficult to comprehend. Semi-formal notation such as the Unified Modelling Language (UML) is perceived as more accessible but it lacks formality. Perhaps by combining both notations could produce a specification that is not only accurate and consistent but also accessible to users. This paper presents an experiment conducted on a model that integrates the use of both UML and B notations, namely UML-B, versus a B model alone. The objective of the experiment was to evaluate the comprehensibility of a UML-B model compared to a traditional B model. The measurement used in the experiment focused on the efficiency in performing the comprehension tasks. The experiment employed a cross-over design and was conducted on forty-one subjects, including undergraduate and masters students. The results show that the notation used in the UML-B model is more comprehensible than the B model.

Keywords: Model comprehensibility, formal and semi-formal notation, empirical assessment.

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Authors: Tanawat Limwathanagura, Chartree Sithananun, Teekayu Limchamroon, Thanyarat Singhanart

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The objective of this paper is to study the analysis and testing for determining the torsional stiffness of the student formula-s space frame. From past study, the space frame for Chulalongkorn University Student Formula team used in 2011 TSAE Auto Challenge Student Formula in Thailand was designed by considering required mass and torsional stiffness based on the numerical method and experimental method. The numerical result was compared with the experimental results to verify the torsional stiffness of the space frame. It can be seen from the large error of torsional stiffness of 2011 frame that the experimental result can not verify by the numerical analysis due to the different between the numerical model and experimental setting. In this paper, the numerical analysis and experiment of the same 2011 frame model is performed by improving the model setting. The improvement of both numerical analysis and experiment are discussed to confirm that the models from both methods are same. After the frame was analyzed and tested, the results are compared to verify the torsional stiffness of the frame. It can be concluded that the improved analysis and experiments can used to verify the torsional stiffness of the space frame.

Keywords: Space Frame, Student Formula, Torsional Stiffness, TSAE Auto Challenge

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Authors: N. Scheidegger, A. Mueller

Abstract:

Job preferences are a well-developed research field. Many studies analyze the preferences using simple ratings with a sample of university graduates. The current study analyzes the preferences with a mixed method approach of a qualitative preliminary study and adaptive conjoint-analysis. Preconditions of accepting job offers are clarified for professionals in the industrial sector. It could be shown that, e.g. wages above the average are critical and that career opportunities must be seen broader than merely a focus on formal personnel development programs. The results suggest that, to be effective with their recruitment efforts, employers must take into account key desirable job attributes of their target group.

Keywords: Conjoint analysis, employer attractiveness, job preferences, personnel marketing.

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Authors: N. Boutra, N. Ravot, J. Benoit, O. Picon

Abstract:

Submarine power cables used for offshore wind farms electric energy distribution and transmission are subject to numerous threats. Some of the risks are associated with transport, installation and operating in harsh marine environment. This paper describes the feasibility of an electromagnetic low frequency sensing technique for submarine power cable failure prediction. The impact of a structural damage shape and material variability on the induced electric field is evaluated. The analysis is performed by modeling the cable using the finite element method, we use sensitivity analysis in order to identify the main damage characteristics affecting electric field variation. Lastly, we discuss the results obtained.

Keywords: Electromagnetism, defect, finite element method, sensitivity analysis, submarine power cables.

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Authors: Abdulhamit Donder, Erhan Ilhan Konukseven

Abstract:

Grinding operation is performed in order to obtain desired surfaces precisely in machining process. The needed relative motion between the cutting tool and the workpiece is generally created either by the movement of the cutting tool or by the movement of the workpiece or by the movement of both of them as in our case. For all these cases, the coherence level between the movements and the interaction forces is a key influential parameter for efficient grinding. Therefore, in this work, spectral coherence analysis has been performed to investigate the coherence level between grinding interaction forces and the movement of the workpiece on our robotic-grinding experimental setup in METU Mechatronics Laboratory.

Keywords: Coherence analysis, correlation, FFT, grinding, Hanning window, machining, Piezo actuator, reverse arrangements test, spectral analysis.

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Authors: Alhamdi Alfi Fajri

Abstract:

The purpose of this study is to analyze and to give empirical proof about the effect of fair value implementation on financial asset against information asymmetry in Indonesia’s banking sector. This research tested the effect of fair value implementation on financial asset based on Statement of Financial Accounting Standard (PSAK) No. 55 and the fair value reliability measurement based on PSAK No. 60 against level of information asymmetry. The scope of research is Indonesia’s banking sector. The test’s result shows that the use of fair value based on PSAK No. 55 is significantly associated with information asymmetry. This positive relation is higher than the amortized cost implementation on financial asset. In addition, the fair value hierarchy based on PSAK No. 60 is significantly associated with information asymmetry. This research proves that the more reliable measurement of fair value on financial asset, the more observable fair value measurement and reduces level of information asymmetry.

Keywords: Fair value, PSAK No. 55, PSAK No. 60, information asymmetry, banks.

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