Search results for: tourism products

Authors: I. Markovska, F. Yovkova, G. Minov, D. Rusev, L. Lyubchev

Abstract:

The present research focus on the processing of mullite-based ceramics from oil refinery industrial wastes and byproducts of agricultural industry and on the investigating of silane modified surface of ceramics. Two waste products were used as initial material – waste aluminum oxide and waste rice husk. The burning - out additives used were waste rise husk. It is known that  the oxide ceramics surface is hydrophilic due to the presence of – OH groups in it. The nature of ceramic surface regarding permeation of water and hydrocarbons can be changed by further treatment with silanes. The samples were studied mainly by X-ray analysis, FT-IR absorbance measurements and microscopic analysis. The X-ray analyses showed the phase composition depends on the firing temperature and on the purity of the starting alumina. Two kind of silanes were used for the transformation of surface from hydrophilic to hydrophobic – trimethoxymethylsilane (TMMS) and trimethylclorsilane (TMCS).

Keywords: Porous mullite ceramics, waste materials, trimethoxymethylsilane, trimethylclorsilane.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2481

Authors: Svetlana T. Djambova, Natalia B. Ivanova, Roumiana A. Zaharieva

Abstract:

Small size acoustic chamber test method has been applied to experimentally evaluate and compare the airborne sound insulation provided by plasterboard sandwich panels filled with mineral wool and with its alternative from recycled textile material (produced by two different technologies). An original small-size acoustic chamber is used as a sound source room. It has been specially built in a real-size room, which is utilized as a sound receiving room. The experimental results of one of the recycled textile material specimens have demonstrated sound insulation properties similar to those of the mineral wool specimen and even superior in the 1600-3150 Hz frequency range. This study contributes to the improvement of recycled textile material production, as well as to the synergy of heat insulation and sound insulation performances of building materials.

Keywords: Airborne sound insulation, heat insulation products, mineral wool, recycled textile material.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 159

Authors: Le Ngoc Hung, Abriak Nor Edine, Binetruy Christophe, Benzerzour Mahfoud, Shahrour Isam, Patrice Rivard

Abstract:

Bottom ash from Municipal Solid Waste Incineration (MSWI) can be viewed as a typical granular material because these industrial by-products result from the incineration of various domestic wastes. MSWI bottom ash is mainly used in road engineering in substitution of the traditional natural aggregates. As the characterization of their mechanical behavior is essential in order to use them, specific studies have been led over the past few years. In the first part of this paper, the mechanical behavior of MSWI bottom ash is studied with triaxial tests. After, analysis of the experiment results, the simulation of triaxial tests is carried out by using the software package CESAR-LCPC. As the first approach in modeling of this new class material, the Mohr-Coulomb model was chosen to describe the evolution of material under the influence of external mechanical actions.

Keywords: Bottom ash, granular material, triaxial test, mechanical behavior, simulation, Mohr-Coulomb model, CESARLCPC.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1894

Authors: Hani Shafeek, Mohammed Aman, Muhammad Marsudi

Abstract:

Applied industrial engineering is concerned with imparting employable skills to improve the productivity for current situation of products and services. The purpose of this case study is to present the results of an initial research study conducted to identify the desired professional characteristics of an industrial engineer with an undergraduate degree and the emerging topic areas that should be incorporated into the curriculum to prepare industrial engineering (IE) graduates for the future workforce. Conclusions and recommendations for applied industrial engineering syllabus have been gathered and reported below. A two-pronged approach was taken which included a method of benchmarking by comparing the applied industrial engineering curricula of various universities and an industry survey to identify job market requirements. This methodology produced an analysis of the changing nature of industrial engineering from learning to practical education. A curriculum study for engineering is a relatively unexplored area of research in the Middle East, much less for applied industrial engineering. This work is an effort to bridge the gap between theoretical study in the classroom and the real world work applications in the industrial and service sectors.

Keywords: Applied industrial engineering, Faculty of Engineering, Industrial Engineering Curriculum, Syllabus.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2528

Authors: S. M. Ahuja

Abstract:

A Rice Sheller is used for obtaining polished white rice from paddy. There are about 3000 Rice Shellers in Punjab and 50000 in India. During the process of shelling lot of dust is emitted from different unit operations like paddy silo, paddy shaker, bucket elevators, huskers, paddy separator etc. These dust emissions have adverse effect on the health of the workers and the wear and tear of the shelling machinery is fast. All the dust emissions spewing out of these unit operations of a rice Sheller were contained by providing suitable hoods and enclosures while ensuring their workability. These were sucked by providing an induced draft fan followed by a high efficiency cyclone separator that has got an overall dust collection efficiency of more than 90%. This cyclone separator replaced two cyclone separators and a filter bag house, which the Rice Sheller was already having. The dust concentration in the stack after the installation of cyclone separator is well within the stipulated standards. Besides controlling pollution, there is improvement in the quality of products like bran and the life of shelling machinery has enhanced. The payback period of this technology is less than four shelling months.

Keywords: Air Pollution, Cyclone Separator, Pneumatic Conveying, Rice Sheller.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3370

Authors: Ajay Verma, Nitin Seth

Abstract:

In present days market environment, supply chains has to be competitive enough to handle pressures like varying customer’s expectations, low cost high quality products to be delivered at the minimum time and the most important is throat cutting competition at world wide scale. Recently, supply chain competitiveness has been, therefore, accepted as one of the most important philosophies in the supply chain literature. Various researchers and practitioners have tried to identify and implement enablers in supply chains which can bring competitiveness in the supply chains i.e. supply chain competitiveness. The purpose of this paper is to suggest select enablers for supply chain competitiveness in the Indian manufacturing sector using an integrated approach of literature review and exploratory interviews with eminent professionals from the supply chain area in various industries, academia and research. The aim of the paper is to highlight the important enablers in the area of supply chain competitiveness and suggest recommendations to the industry and managers of manufacturing supply chains with a view to encourage more efforts in this wider domain area.

Keywords: Supply Chain Competitiveness, Supply Chain Collaboration, Coordination, Quality Management, Cost.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2303

Authors: Sehijpal Singh Khangura, Jai Inder Preet Singh, Vikas Dhawan

Abstract:

Global warming, growing awareness of the environment, waste management issues, dwindling fossil resources, and rising oil prices resulted to increase the research in the materials that are friendly to our health and environment. Due to these reasons, green products are increasingly being promoted for sustainable development. In this work, fully biodegradable green composites have been developed using jute fibers as reinforcement and poly lactic acid as matrix material by film stacking technique. The effect of curing temperature during development of composites ranging from 160 °C, 170 °C, 180 °C and 190 °C was investigated for various mechanical properties. Results obtained from various tests indicate that impact strength decreases with an increase in curing temperature, but tensile and flexural strength increases till 180 °C, thereafter both the properties decrease. This study gives an optimum curing temperature for the development of jute/PLA composites.

Keywords: Natural fibers, polymer matrix composites, jute, compression molding, biodegradation.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1056

Authors: Wael M. Semida, P. Hadley, W. Sobeih, N. A. El-Sawah, M. A. S. Barakat

Abstract:

Photoselective plastic films with thermic properties are now available so that greenhouses clad with such plastics exhibit a higher degree of “Greenhouse Effect” with a consequent increase in night time temperature. In this study, we investigate the potential benefits of a range of thermic plastic films used as greenhouse cover materials on the vegetative and reproductive growth and development of Iceberg lettuce (Lactuca sativa L). Transplants were grown under thermic films and destructively harvested 4, 5, and 6 weeks after transplanting. Thermic films can increase night temperatures up to 2 ⁰C reducing the wide fluctuation in greenhouse temperature during winter compared to the standard commercial film and consequently increased the yield (leaf number, fresh weight, and dry weight) of lettuce plants. Lettuce plants grown under Clear film respond to cold stress by the accumulation of secondary products (phenolics, and flavonoids).

Keywords: Photoselective plastic films, thermic films, secondary metabolites.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2076

Authors: Maja Sajdak

Abstract:

The aim of this article is to identify the measures companies undertake in order to adapt to the environment as well as discussing their diversity and effectiveness. The research methods used in the study include an in-depth analysis of the literature and a case study, which helps to illustrate the issue in question. Referring to the concept of agility, which is firmly embedded in the theory of strategic management and has been developed with the aim of adapting to the environment and its changes, the paper first examines different types of adaptation measures for companies. Then the issue under discussion is illustrated with the example of the company Hortimex. This company is an eminent representative of the world’s leading manufacturers of food additives and ingredients. The company was established in 1988 and is a family business, which in practice means that it conducts business in a responsible manner, observing the law and respecting the interests of society and the environment. The company’s mission is to develop a market in Poland for the products and solutions offered by their partners and to share their knowledge of additives in food production and consumption.

Keywords: Adaptation measures, agile company, flexibility, unanticipated changes.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1488

Authors: Aedah A. Rahman, Nurdatillah Hasim

Abstract:

Software quality issues require special attention especially in view of the demands of quality software product to meet customer satisfaction. Software development projects in most organisations need proper defect management process in order to produce high quality software product and reduce the number of defects. The research question of this study is how to produce high quality software and reducing the number of defects. Therefore, the objective of this paper is to provide a framework for managing software defects by following defined life cycle processes. The methodology starts by reviewing defects, defect models, best practices, and standards. A framework for defect management life cycle is proposed. The major contribution of this study is to define a defect management roadmap in software development. The adoption of an effective defect management process helps to achieve the ultimate goal of producing high quality software products and contributes towards continuous software process improvement.

Keywords: Defects, defect management, life cycle process, software quality.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2580

Authors: S. B. Fasoyiro, K. A. Arowora

Abstract:

Pigeon pea (Cajanus cajan) blanched for 20min was dehulled and milled into flour. The flour was incorporated into dried whole fermented maize (Ogi) at five levels. The resultant products were analyzed for chemical and pasting properties. The fortified Ogi samples were also assessed for sensory attributes: appearance, color, flavor, mouth feel and overall acceptability. The protein content in the whole Ogi fortified samples was in the range of 11.2-16.6% and crude fibre 3.22-3.46%. Fortified whole Ogi with pigeon pea at 30%, 40% and 50% of inclusion with pigeon pea flour has higher protein, crude fibre and ash content. Varying range of pasting quality was recorded for the blends, pasting temperature for fortified Obi was in the range of 45.3-49.50C and peak time 5.05-5.210C. The sensory acceptability of the whole Ogi fortified blends prepared into gruel has higher acceptability for various qualities in comparison with the traditional Ogi gruel.

Keywords: Maize Ogi, pigeon pea, chemical, pasting, sensory properties.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2461

Authors: Moaz H. Ali, M. N. M. Ansari

Abstract:

This paper presents a study the effect of nose radius (Rz-mm) on cutting force components and temperatures during the machining simulation in an orthogonal cutting process for titanium alloy (Ti-6Al-4V). The cutting process was performed at various nose radiuses (Rz-mm) while the depth of cut (d-mm), feed rate (fmm/ tooth) and cutting speed (vc-m/ min) were remained constant. The main cutting force (Fc), feed cutting force (Ft) and temperatures were estimated by using finite element modeling (FEM) through ABAQUS/EXPLICIT software and the simulation was developed the two-dimension via an orthogonal cutting process during machining titanium alloy (Ti-6Al-4V). The results led to the conclusion that the nose radius (Rz-mm) has affected directly on the cutting force components. However, temperature gave no indication or has no significant relation with nose radius during machining titanium alloy (Ti-6Al-4V). Hence, any increase or decrease in the nose radius (Rzmm) during machining operation led to effect on the cutting forces and thus it will be effective on surface finish, quality, and quantity of products.

Keywords: Finite element modeling (FEM), nose radius, cutting force, temperature, titanium alloy (Ti-6Al-4V).

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3008

Authors: Eugen Pop, Mihai Barbos, Razvan Lupu

Abstract:

The client server systems using mobile communications networks for data transmission became very attractive for many economic agents, in the purpose of promoting and offering electronic services to their clients. E-services are suitable for business developing and financial benefits increasing. The products or services can be efficiently delivered to a large number of clients, using mobile Internet access technologies. The clients can have access to e-services, anywhere and anytime, with the support of 3G, GPRS, WLAN, etc., channels bandwidth, data services and protocols. Based on the mobile communications networks evolution and development, a convergence of technological and financial interests of mobile operators, software developers, mobile terminals producers and e-content providers is established. These will lead to a high level of integration of IT&C resources and will facilitate the value added services delivery through the mobile communications networks. In this paper it is presented a client server system, for e-services access, with Smartphones and PDA-s mobile software applications, installed on Symbian and Windows Mobile operating systems.

Keywords: Client server system, e-services access, mobile communications, PDA, Smartphone.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2664

Authors: Sarika Bahadure

Abstract:

Sustainability starts with conserving resources for future generations. Since human’s existence on this earth, he has been consuming natural resources. The resource consumption pace in the past was very slow, but industrialization in 18^th century brought a change in the human lifestyle. New inventions and discoveries upgraded the human workforce to machines. The mass manufacture of goods provided easy access to products. In the last few decades, the globalization and change in technologies brought consumer oriented market. The consumption of resources has increased at a very high scale. This overconsumption pattern brought economic boom and provided multiple opportunities, but it also put stress on the natural resources. This paper tries to put forth the facts and figures of the population growth and consumption of resources with examples. This is explained with the help of the mathematical expression of doubling known as exponential growth. It compares the carrying capacity of the earth and resource consumption of humans’ i.e. ecological footprint and bio-capacity. Further, it presents the need to conserve natural resources and re-examine sustainable resource use approach for sustainability.

Keywords: Consumption, exponential growth, population, resources, sustainability.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1110

Authors: Jana Feldmane, Pavels Semjonovs, Inga Ciprovica

Abstract:

Consumer demand for products with low fat or sugar content and low levels of food additives, as well as cost factors, make exopolysaccharides (EPS) a viable alternative. EPS remain an interesting tool to modulate the sensory properties of yoghurt. This study was designed to evaluate EPS production potential of commercial yoghurt starter cultures (Yo-Flex starters: Harmony 1.0, TWIST 1.0 and YF-L902, Chr.Hansen, Denmark) and their influence on an apparent viscosity of yoghurt samples. The production of intracellularly synthesized EPS by different commercial yoghurt starters varies roughly from 144,08 to 440,81 mg/l. Analysing starters’ producing EPS, they showed large variations in concentration and supposedly composition. TWIST 1.0 had produced greater amounts of EPS in MRS medium and in yoghurt samples but there wasn’t determined significant contribution to development of texture as well as an apparent viscosity of the final product. YF-L902 and Harmony 1.0 starters differed considerably in EPS yields, but not in apparent viscosities (p>0.05) of the final yoghurts. Correlation between EPS concentration and viscosity of yoghurt samples was not established in the study.

Keywords: Exopolysaccharides, yoghurt starters, apparent viscosity.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 5020

Authors: Şule Turhan, Özlem Turan

Abstract:

Permanence in the international markets for many global companies is about being known as having effective logistics which targets customer satisfaction management and lower costs. Under competitive conditions, the necessity of providing the products to customers quickly and on time for the companies which constantly aim to improve their profitability increased the strategic importance of the logistics concept. Food logistic is one of the most difficult areas in logistics. In the process from manufacturer to final consumer, quality and hygiene standards must be provided constantly. In food logistics, reliable and extensive service network has great importance and on time delivery is the target. Developing logistics industry provide the supply of foods in the country and the development of export markets more quickly and has an important role in providing added value to the country's economy. Turkey that creates a bridge between the east and the west is an attractive market for logistics companies. In this study, by examining both the place and the importance of logistics in Turkish food sector, recommendations will be made for the food industry.

Keywords: Logistics, Turkish food industry, competition, food industry.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1332

Authors: Rukaiya Suleiman Umar, Annah Kwadu Medugu

Abstract:

Moringa oleifera is mainly used as herbal medicine in most homes in Northern Nigeria. The plant is easy to grow and thrives very well regardless the type of soil. Use of moringa leaves in food production can yield attractive varieties on menu. This paper evaluates the acceptability of dishes produced with fresh moringa leaves with a view to promoting it in popular restaurants. A three course menu consisting of cream of moringa soup as the starter, mixed meat moringa sauce with semovita as the main dish and moringa roll as sweet was produced and served to a 60-member taste panel made of three groups of 20 each. Respondents were asked to rate the organoleptic qualities of the samples on a 10-point bipolar scale ranging from 1 (Dislike extremely) – 10 (Like extremely). Data collected were treated to one sample t-test and One Way ANOVA. Results show that the panelists extremely like the moringa products. It is recommended that Moringa oleifera should be incorporated into meals which is more readily acceptable than medicine.

Keywords: Moringa oleifera, food production, menu planning, healthy living.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1529

Authors: Yashvir Singh

Abstract:

Around the globe, there is demand for the development of bio-based lubricant which will be biodegradable, non -toxic and environmental friendly. This paper outlines the friction and wear characteristics of Pongamia oil (PO) contaminated bio-lubricant by using pin-on-disc tribometer. To formulate the bio-lubricants, PO was blended in the ratios 15, 30 and 50% by volume with the base lubricant SAE 20 W 40. Tribological characteristics of these blends were carried out at 3.8 m/s sliding velocity and loads applied were 50, 100, 150 N. Experimental results showed that the lubrication regime that occurred during the test was boundary lubrication while the main wear mechanisms were abrasive and the adhesive wear. During testing, the lowest wear was found with the addition of 15% PO, and above this contamination, the wear rate was increased considerably. With increase in load, viscosity of all the bio-lubricants increases and meets the ISO VG 100 requirement at 40 ^oC except PB 50. The addition of PO in the base lubricant acted as a very good lubricant additive which reduced the friction and wear scar diameter during the test. It has been concluded that the PB 15 can act as an alternative lubricant to increase the mechanical efficiency at 3.8 m/s sliding velocity and contribute in reduction of dependence on the petroleum based products.

Keywords: Pongamia oil, sliding velocity, load, friction, wear.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1507

Authors: Orhan Feyzioğlu, Gülçin Büyüközkan

Abstract:

As a vital activity for companies, new product development (NPD) is also a very risky process due to the high uncertainty degree encountered at every development stage and the inevitable dependence on how previous steps are successfully accomplished. Hence, there is an apparent need to evaluate new product initiatives systematically and make accurate decisions under uncertainty. Another major concern is the time pressure to launch a significant number of new products to preserve and increase the competitive power of the company. In this work, we propose an integrated decision-making framework based on neural networks and fuzzy logic to make appropriate decisions and accelerate the evaluation process. We are especially interested in the two initial stages where new product ideas are selected (go/no go decision) and the implementation order of the corresponding projects are determined. We show that this two-staged intelligent approach allows practitioners to roughly and quickly separate good and bad product ideas by making use of previous experiences, and then, analyze a more shortened list rigorously.

Keywords: Decision Making, Neural Networks, Fuzzy Theory and Systems, Choquet Integral, New Product Development.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2832

Authors: E. Moroydor Derun, A. S. Kipcak, A. Kaplan, S. Piskin

Abstract:

Magnesium wastes are produced by many industrial activities. This waste problem is becoming a future problem for the world. Magnesium borates have many advantages such as; high corrosion resistance, heat resistance, high coefficient of elasticity and can also be used in the production of material against radiation. Addition, magnesium borates have great potential in sectors including ceramic and detergents industry and superconducting materials. In this study, using the starting materials of waste magnesium and H3BO3 the hydrothermal method was applied at a moderate temperature of 70oC. Several mole ratios of waste magnesium to H3BO3 are selected as; 1:2, 1:4, 1:6, 1:8, 1:10. Reaction time was determined as 1 hour. After the synthesis, X-Ray Diffraction (XRD) and Fourier Transform Infrared Spectroscopy (FT-IR) techniques are applied to products. As a result the forms of mcallisterite “Mg2(B6O7(OH)6)2.9(H2O)”, admontite “MgO(B2O3)3.7(H2O)” and magnesium boron hydrate (MgO(B2O3)3.6(H2O)” are obtained. 

Keywords: Hydrothermal synthesis, magnesium borates, waste magnesium.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2409

Authors: S. Xiao, M. B. Shuai, M. F. Chu

Abstract:

The hydrolysis kinetics of polycrystalline lithium hydride (LiH) in argon at various low humidities was measured by gravimetry and Raman spectroscopy with ambient water concentration ranging from 200 to 1200 ppm. The results showed that LiH hydrolysis curve revealed a paralinear shape, which was attributed to two different reaction stages that forming different products as explained by the 'Layer Diffusion Control' model. Based on the model, a novel two-stage rate equation for LiH hydrolysis reactions was developed and used to fit the experimental data for determination of Li2O steady thickness Hs and the ultimate hydrolysis rate vs. The fitted data presented a rise of Hs as ambient water concentration cw increased. However, in spite of the negative effect imposed by Hs increasing, the upward trend of vs remained, which implied that water concentration, rather than Li2O thickness, played a predominant role in LiH hydrolysis kinetics. In addition, the proportional relationship between vsHs and cw predicted by rate equation and confirmed by gravimetric data validated the model in such conditions.

Keywords: Hydrolysis kinetics, ‘Layer Diffusion Control’ model, Lithium hydride

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1698

Authors: Chun-Ying Lee, Mei-Wen Wu, Van Cuong Nguyen, Hung-Wei Chuang

Abstract:

In this study, a nickel film with nano-crystalline grains, high hardness and smooth surface was electrodeposited using a post supercritical carbon dioxide (CO2) mixed Watts electrolyte. Although the hardness was not as high as its Sc-CO2 counterpart, the thin coating contained significantly less number of nano-sized pinholes. By measuring the escape concentration of the dissolved CO2 in post Sc-CO2 mixed electrolyte with the elapsed time, it was believed that the residue of dissolved CO2 bubbles should closely relate to the improvement in hardness and surface roughness over its conventional plating counterpart. Therefore, shortening the duration of electroplating with the raise of current density up to 0.5 A/cm2 could effectively retain more post Sc-CO2 mixing effect. This study not only confirms the roles of dissolved CO2 bubbles in electrolyte but also provides a potential process to overcome most issues associated with the cost in building high-pressure chamber for large size products and continuous plating using supercritical method.

Keywords: Additive-free electrolyte, electroplating, nickel, supercritical CO2.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3611

Authors: Ifedapo Francis Awolowo

Abstract:

The unrelenting series of embarrassing audit failures should stimulate a paradigm shift in accounting. And in this age of information revolution, there is need for a constant improvement on the products or services one offers to the market in order to be relevant. This study explores the perceptions of external auditors, forensic accountants and accounting academics on whether a paradigm shift to forensic accounting can reduce financial statement frauds. Through Neo-empiricism/inductive analytical approach, findings reveal that a paradigm shift to forensic accounting might be the right step in the right direction in order to increase the chances of fraud prevention and detection in the financial statement. This research has implication on accounting education on the need to incorporate forensic accounting into present day accounting curriculum. Accounting professional bodies, accounting standard setters and accounting firms all have roles to play in incorporating forensic accounting education into accounting curriculum. Particularly, there is need to alter the ISA 240 to make the prevention and detection of frauds the responsibilities of bot those charged with the management and governance of companies and statutory auditors.

Keywords: Financial statement fraud, forensic accounting, fraud prevention and detection, auditing, audit expectation gap, corporate governance.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3639

Authors: Ren Jian-min, Wu Si-wei, Jin Wei

Abstract:

CTMA-bentonite and BTEA-Bentonite prepared by Na-bentonite cation exchanged with cetyltrimethylammonium(CTMA) and benzyltriethylammonium (BTEA). Products were characterized by XRD and IR techniques.The d001 spacing value of CTMA-bentonite and BTEA-bentonite are 7.54Å and 3.50Å larger than that of Na-bentonite at 100% cation exchange capacity, respectively. The IR spectrum showed that the intensities of OH stretching and bending vibrations of the two organoclays decreased greatly comparing to untreated Na-bentonite. Batch experiments were carried out at 303 K, 318 K and 333 K to obtain the sorption isotherms of Crystal violet onto the two organoclays. The results show that the sorption isothermal data could be well described by Freundlich model. The dynamical data for the two organoclays fit well with pseudo-second-order kinetic model. The adsorption capacity of CTMA-bentonite was found higher than that of BTEA-Bentonite. Thermodynamic parameters such as changes in the free energy (ΔG°), the enthalpy (ΔH°) and the entropy (ΔS°) were also evaluated. The overall adsorption process of Crystal violet onto the two organoclays were spontaneous, endothermic physisorption. The CTMA-bentonite and BTEA-Bentonite could be employed as low-cost alternatives to activated carbon in wastewater treatment for the removal of color which comes from textile dyes.

Keywords: Characterization, Adsorption, Crystal violet, Bentonite, BTEA, CTMA

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2158

Authors: Saowaluck Ukrisdawithid

Abstract:

The thermal conductivity of thermal insulation materials are measured by Heat Flow Meter (HFM) apparatus. The components of uncertainty are complex and difficult on routine measurement by modelling approach. In this study, uncertainty of thermal conductivity measurement was estimated by single laboratory validation approach. The within-laboratory reproducibility was 1.1%. The standard uncertainty of method and laboratory bias by using SRM1453 expanded polystyrene board was dominant at 1.4%. However, it was assessed that there was no significant bias. For sample measurement, the sources of uncertainty were repeatability, density of sample and thermal conductivity resolution of HFM. From this approach to sample measurements, the combined uncertainty was calculated. In summary, the thermal conductivity of sample, polystyrene foam, was reported as 0.03367 W/m·K ± 3.5% (k = 2) at mean temperature 23.5 °C. The single laboratory validation approach is simple key of routine testing laboratory for estimation uncertainty of thermal conductivity measurement by using HFM, according to ISO/IEC 17025-2017 requirements. These are meaningful for laboratory competent improvement, quality control on products, and conformity assessment.

Keywords: Single laboratory validation approach, within-laboratory reproducibility, method and laboratory bias, certified reference material.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 807

Authors: Zhiqiang Xu, Hongfang Ma, Haitao Zhang, Weixin Qian, Weiyong Ying

Abstract:

SSZ-13 materials with different Si/Al ratio were prepared by varying the composition of aluminosilicate precursor solutions upon hydrothermal treatment at 150 °C. The Si/Al ratio of the initial system was systematically changed from 12.5 to infinity in order to study the limits of Al composition in precursor solutions for constructing CHA structure. The intermediates and final products were investigated by complementary techniques such as XRD, HRTEM, FESEM, and chemical analysis. NH₃-TPD was used to study the Brønsted acidity of SSZ-13 samples with different Si/Al ratios. The effect of the Si/Al ratio on the precursor species, ultimate crystal size, morphology and yield was investigated. The results revealed that Al species determine the nucleation rate and the number of nuclei, which is tied to the morphology and yield of SSZ-13. The size of SSZ-13 increased and the yield decreased as the Si/Al ratio was improved. Varying Si/Al ratio of the initial system is a facile, commercially viable method of tailoring SSZ-13 crystal size and morphology. Furthermore, SSZ-13 materials with different Si/Al ratio were tested as catalysts for the methanol to olefins (MTO) reaction at 350 °C. SSZ-13 with the Si/Al ratio of 35 shows the best MTO catalytic performance.

Keywords: Crystallization, MTO, Si/Al ratio, SSZ-13.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 875

Authors: Christian Mosch, Reiner Anderl, Antonio Álvaro de Assis Moura, Klaus Schützer

Abstract:

Due to short product life cycles, increasing variety of products and short cycles of leap innovations manufacturing companies have to increase the flexibility of factory structures. Flexibility of factory structures is based on defined factory planning processes in which product, process and resource data of various partial domains have to be considered. Thus factory planning processes can be characterized as iterative, interdisciplinary and participative processes [1]. To support interdisciplinary and participative character of planning processes, a federative factory data management (FFDM) as a holistic solution will be described. FFDM is already implemented in form of a prototype. The interim results of the development of FFDM will be shown in this paper. The principles are the extracting of product, process and resource data from documents of various partial domains providing as web services on a server. The described data can be requested by the factory planner by using a FFDM-browser.

Keywords: BRAGECRIM, Factory Planning Process, FactoryData Management, Web Services

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1495

Authors: J. Stejskal, P. Hajek

Abstract:

The goal of this article is the analysis of knowledge transfer at the regional level of the Czech Republic. We show how goals of enterprises´ innovative activities are related to the rate of cooperation with different actors within regional innovative systems as well as in other world regions. The results show that the most important partners of enterprises are their suppliers and clients in most Czech regions. The cooperation rate of enterprises correlates significantly mainly with enterprises´ efforts to enter new markets and reduce labour costs per unit output. The meaning of this cooperation decreases with the increase of partner’s distance. Regarding the type of a cooperating partner, cooperation within an enterprise had to do with the increase of market share and decrease of labour costs. On the other hand, cooperation with clients had to do with efforts to replace outdated products or processes or enter new markets. We can pay less attention to the cooperation with government authorities and organizations. The reasons for marginalization of this cooperation should be submitted to further detailed investigation.

Keywords: Knowledge, transfer, innovative process, Czech republic, region.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1535

Authors: Tatyana Alexandrova, Alexandr Alexandrov, Nadezhda Nikolaeva

Abstract:

A problem of complex mineral resources development is urgent and priority, it is aimed at realization of the processes of their ecologically safe development, one of its components is revealing the influence of the forms of element compounds in raw materials and in the processing products. In view of depletion of the precious metal reserves at the traditional deposits in the XXI century the large-size open cast deposits, localized in black shale strata begin to play the leading role. Carbonaceous (black) shales carry a heightened metallogenic potential. Black shales with high content of carbon are widely distributed within the scope of Bureinsky massif. According to academician Hanchuk`s data black shales of Sutirskaya series contain generally PGEs native form. The presence of high absorptive towards carbonaceous matter gold and PGEs compounds in crude ore results in decrease of valuable components extraction because of their sorption into dissipated carbonaceous matter.

Keywords: Сarbonaceous rocks, bitumens, precious metals, concentration, extraction.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1646

Authors: Jiří Pavelka

Abstract:

The study is based on the assumption that media products are appropriate subjects for the exploration of social and cultural identities as a keystone of value orientations of their authors, producers and target audiences. The research object of the study is the title page of the book cover of a professional publication that serves as a medium of marketing, scientific and intercultural communication, which is the result of semiotic and intercultural transfer. The study aims to answer the question whether the book cover is an expression of conceptualization and tool for social identity construction. It attempts to determine what value orientations and what concepts of social and cultural identities are hidden in the narrative structures of the book cover of the Czech translation of the book by G. Ritzer The McDonaldization of Society (1993), issued after the fall of the iron curtain in 1996 in the Czech Republic.

Keywords: Social and cultural identity, book cover, marketing communication, semiotic and intercultural transfer, narrative structure, the McDonaldisation of Society.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1890