Search results for: external cost
1707 Thermal Characterization of Smart and Large-Scale Building Envelope System in a Subtropical Climate
Authors: Andrey A. Chernousov, Ben Y. B. Chan
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The thermal behavior of a large-scale, phase change material (PCM) enhanced building envelope system was studied in regard to the need for pre-fabricated construction in subtropical regions. The proposed large-scale envelope consists of a reinforced aluminum skin, insulation core, phase change material and reinforced gypsum board. The PCM impact on an energy efficiency of an enveloped room was resolved by validation of the EnergyPlus numerical scheme and optimization of a smart material location in the core. The PCM location was optimized by a minimization method of a cooling energy demand. It has been shown that there is good agreement between the test and simulation results. The optimal location of the PCM layer in Hong Kong summer conditions has been then recomputed for core thicknesses of 40, 60 and 80 mm. A non-dimensional value of the optimal PCM location was obtained to be same for all the studied cases and the considered external and internal conditions.
Keywords: Thermal performance, phase change material, energy efficiency, PCM optimization.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 22271706 An Evaluation on the Effectiveness of a 3D Printed Composite Compression Mold
Authors: Peng Hao Wang, Garam Kim, Ronald Sterkenburg
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The applications of composite materials within the aviation industry has been increasing at a rapid pace. However, the growing applications of composite materials have also led to growing demand for more tooling to support its manufacturing processes. Tooling and tooling maintenance represents a large portion of the composite manufacturing process and cost. Therefore, the industry’s adaptability to new techniques for fabricating high quality tools quickly and inexpensively will play a crucial role in composite material’s growing popularity in the aviation industry. One popular tool fabrication technique currently being developed involves additive manufacturing such as 3D printing. Although additive manufacturing and 3D printing are not entirely new concepts, the technique has been gaining popularity due to its ability to quickly fabricate components, maintain low material waste, and low cost. In this study, a team of Purdue University School of Aviation and Transportation Technology (SATT) faculty and students investigated the effectiveness of a 3D printed composite compression mold. A 3D printed composite compression mold was fabricated by 3D scanning a steel valve cover of an aircraft reciprocating engine. The 3D printed composite compression mold was used to fabricate carbon fiber versions of the aircraft reciprocating engine valve cover. The 3D printed composite compression mold was evaluated for its performance, durability, and dimensional stability while the fabricated carbon fiber valve covers were evaluated for its accuracy and quality. The results and data gathered from this study will determine the effectiveness of the 3D printed composite compression mold in a mass production environment and provide valuable information for future understanding, improvements, and design considerations of 3D printed composite molds.
Keywords: Additive manufacturing, carbon fiber, composite tooling, molds.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 7061705 Towards an Enhanced Quality of IPTV Media Server Architecture over Software Defined Networking
Authors: Esmeralda Hysenbelliu
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The aim of this paper is to present the QoE (Quality of Experience) IPTV SDN-based media streaming server enhanced architecture for configuring, controlling, management and provisioning the improved delivery of IPTV service application with low cost, low bandwidth, and high security. Furthermore, it is given a virtual QoE IPTV SDN-based topology to provide an improved IPTV service based on QoE Control and Management of multimedia services functionalities. Inside OpenFlow SDN Controller there are enabled in high flexibility and efficiency Service Load-Balancing Systems; based on the Loading-Balance module and based on GeoIP Service. This two Load-balancing system improve IPTV end-users Quality of Experience (QoE) with optimal management of resources greatly. Through the key functionalities of OpenFlow SDN controller, this approach produced several important features, opportunities for overcoming the critical QoE metrics for IPTV Service like achieving incredible Fast Zapping time (Channel Switching time) < 0.1 seconds. This approach enabled Easy and Powerful Transcoding system via FFMPEG encoder. It has the ability to customize streaming dimensions bitrates, latency management and maximum transfer rates ensuring delivering of IPTV streaming services (Audio and Video) in high flexibility, low bandwidth and required performance. This QoE IPTV SDN-based media streaming architecture unlike other architectures provides the possibility of Channel Exchanging between several IPTV service providers all over the word. This new functionality brings many benefits as increasing the number of TV channels received by end –users with low cost, decreasing stream failure time (Channel Failure time < 0.1 seconds) and improving the quality of streaming services.
Keywords: Improved QoE, OpenFlow SDN controller, IPTV service application, softwarization.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 10291704 Analysis of Sulphur-Oxidizing Bacteria Attack on Concrete Based On Waste Materials
Authors: A. Eštoková, M. Kovalčíková, A. Luptáková, A. Sičáková, M. Ondová
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Concrete durability as an important engineering property of concrete, determining the service life of concrete structures very significantly, can be threatened and even lost due to the interactions of concrete with external environment. Bio-corrosion process caused by presence and activities of microorganisms producing sulphuric acid is a special type of sulphate deterioration of concrete materials. The effects of sulphur-oxidizing bacteria Acidithiobacillus thiooxidans on various concrete samples, based on silica fume and zeolite, were investigated in laboratory during 180 days. A laboratory study was conducted to compare the performance of concrete samples in terms of the concrete deterioration influenced by the leaching of calcium and silicon compounds from the cement matrix. The changes in the elemental concentrations of calcium and silicon in both solid samples and liquid leachates were measured by using X – ray fluorescence method. Experimental studies confirmed the silica fume based concrete samples were found out to have the best performance in terms of both silicon and calcium ions leaching.
Keywords: Bio-corrosion, concrete, leaching, bacteria.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 26611703 Improved Neutron Leakage Treatment on Nodal Expansion Method for PWR Reactors
Authors: Antonio Carlos Marques Alvim, Fernando Carvalho da Silva, Aquilino Senra Martinez
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For a quick and accurate calculation of spatial neutron distribution in nuclear power reactors 3D nodal codes are usually used aiming at solving the neutron diffusion equation for a given reactor core geometry and material composition. These codes use a second order polynomial to represent the transverse leakage term. In this work, a nodal method based on the well known nodal expansion method (NEM), developed at COPPE, making use of this polynomial expansion was modified to treat the transverse leakage term for the external surfaces of peripheral reflector nodes. The proposed method was implemented into a computational system which, besides solving the diffusion equation, also solves the burnup equations governing the gradual changes in material compositions of the core due to fuel depletion. Results confirm the effectiveness of this modified treatment of peripheral nodes for practical purposes in PWR reactors.Keywords: Transverse leakage, nodal expansion method, power density, PWR reactors
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 20381702 The Need for Selective Credit Policy Implementation: Case of Croatia
Authors: Drago Jakovcevic, Mihovil Andelinovic, Igor Husak
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The aim of this paper is to explore the economic circumstances in which the selective credit policy, the least used instrument of four types of instruments on disposal to central banks, should be used. The most significant example includes the use of selective credit policies in response to the emergence of the global financial crisis by the FED. Specifics of the potential use of selective credit policies as the instigator of economic growth in Croatia, a small open economy, are determined by high euroization of financial system, fixed exchange rate and long-term trend growth of external debt that is related to the need to maintain high levels of foreign reserves. In such conditions, the classic forms of selective credit policies are unsuitable for the introduction. Several alternative approaches to implement selective credit policies are examined in this paper. Also, thorough analysis of distribution of selective monetary policy loans among economic sectors in Croatia is conducted in order to minimize the risk of investing funds and maximize the return, in order to influence the GDP growth.
Keywords: Global crisis, Selective credit policy, Small open economy.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 16171701 Prediction of Compressive Strength Using Artificial Neural Network
Authors: Vijay Pal Singh, Yogesh Chandra Kotiyal
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Structures are a combination of various load carrying members which transfer the loads to the foundation from the superstructure safely. At the design stage, the loading of the structure is defined and appropriate material choices are made based upon their properties, mainly related to strength. The strength of materials kept on reducing with time because of many factors like environmental exposure and deformation caused by unpredictable external loads. Hence, to predict the strength of materials used in structures, various techniques are used. Among these techniques, Non-destructive techniques (NDT) are the one that can be used to predict the strength without damaging the structure. In the present study, the compressive strength of concrete has been predicted using Artificial Neural Network (ANN). The predicted strength was compared with the experimentally obtained actual compressive strength of concrete and equations were developed for different models. A good co-relation has been obtained between the predicted strength by these models and experimental values. Further, the co-relation has been developed using two NDT techniques for prediction of strength by regression analysis. It was found that the percentage error has been reduced between the predicted strength by using combined techniques in place of single techniques.
Keywords: Rebound, ultra-sonic pulse, penetration, ANN, NDT, regression.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 43831700 Influence of After Body Shape on the Performance of Blunt Shaped Bodies as Vortex Shedders
Authors: Lavish Ordia, A. Venugopal, Amit Agrawal, S. V. Prabhu
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The present study explores flow visualization experiments with various blunt shaped bluff bodies placed inside a circular pipe. The bodies mainly comprise of modifications of trapezoidal cylinder, most widely used in practical applications, such as vortex flowmeters. The present configuration possesses the feature of both internal and external flows with low aspect ratio. The vortex dynamics of bluff bodies in such configuration is seldom reported in the literature. Dye injection technique is employed to visualize the complex vortex formation mechanism behind the bluff bodies. The influence of orientation, slit and after body shape is studied in an attempt to obtain better understanding of the vortex formation mechanism. Various wake parameters like Strouhal number, vortex formation length and wake width are documented for these shapes. Vortex formation both with and without shear layer interaction is observed for most of the shapes.
Keywords: Flow visualization, Reynolds number, Strouhal number, vortex, vortex formation length, wake width.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 29761699 A Study of the Hand-Hold Impact on the EM Interaction of a Cellular Handset and a Human
Authors: Salah I. Al-Mously, Marai M. Abousetta
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This paper investigates the impact of the hand-hold positions on both antenna performance and the specific absorption rate (SAR) induced in the user-s head. A cellular handset with external antenna operating at GSM-900 frequency is modeled and simulated using a finite difference time-domain (FDTD)-based platform SEMCAD-X. A specific anthropomorphic mannequin (SAM) is adopted to simulate the user-s head, whereas a semirealistic CAD-model of three-tissues is designed to simulate the user-s hand. The results show that in case of the handset in hand close to head at different positions; the antenna total efficiency gets reduced to (14.5% - 5.9%) at cheek-position and to (27.5% to 11.8%) at tilt-position. The peak averaged SAR1g values in head close to handset without hand, are 4.67 W/Kg and 2.66 W/Kg at cheek and tilt-position, respectively. Due to the presence of hand, the SAR1g in head gets reduced to (3.67-3.31 W/Kg) at cheek-position and to (1.84-1.64 W/Kg) at tilt-position, depending on the hand-hold position.Keywords: FDTD, phantom, specific absorption rate (SAR), cellular handset exposure.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 14061698 Water Management Scheme: Panacea to Development Using Nigeria’s University of Ibadan Water Supply Scheme as a Case Study
Authors: Sunday Olufemi Adesogan
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The supply of potable water at least is a very important index in national development. Water tariffs depend on the treatment cost which carries the highest percentage of the total operation cost in any water supply scheme. In order to keep water tariffs as low as possible, treatment costs have to be minimized. The University of Ibadan, Nigeria, water supply scheme consists of a treatment plant with three distribution stations (Amina way, Kurumi and Lander) and two raw water supply sources (Awba dam and Eleyele dam). An operational study of the scheme was carried out to ascertain the efficiency of the supply of potable water on the campus to justify the need for water supply schemes in tertiary institutions. The study involved regular collection, processing and analysis of periodic operational data. Data collected include supply reading (water production on daily basis) and consumers metered reading for a period of 22 months (October 2013 - July 2015), and also collected, were the operating hours of both plants and human beings. Applying the required mathematical equations, total loss was determined for the distribution system, which was translated into monetary terms. Adequacies of the operational functions were also determined. The study revealed that water supply scheme is justified in tertiary institutions. It was also found that approximately 10.7 million Nigerian naira (N) is lost to leakages during the 22-month study period; the system’s storage capacity is no longer adequate, especially for peak water production. The capacity of the system as a whole is insufficient for the present university population and that the existing water supply system is not being operated in an optimal manner especially due to personnel, power and system ageing constraints.
Keywords: Operational, efficiency, production, supply, water treatment plant, water loss.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 7211697 The Self-Propelled Model of a Boat, Based on the Wave Thrust
Authors: V. Arabadzhi
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We attempted investigate a boat model, based on the conversion of energy of surface wave into a sequence of unidirectional pulses of jet spurts, in other words - model of the boat, which is thrusting by the waves field on water surface. These pulses are forming some average reactive stream from the output nozzle on the stern of boat. The suggested model provides the conversion of its oscillatory motions (both pitching and rolling) into a jet flow. This becomes possible due to special construction of the boat and due to several details, sensitive to the local wave field. The boat model presents the uniflow jet engine without slow conversions of mechanical energy into intermediate forms and without any external sources of energy (besides surface waves). Motion of boat is characterized by fast jerks and average onward velocity, which exceeds the velocities of liquid particles in the wave.Keywords: Flat-bottomed boat, Underwater wing, Input and output nozzles, Wave thrust, Conversion of wave into a jet stream, Oscillatory motion and onward motion, Squid-like pump, Hatch-like pump, The thrust due to lifting float, The thrust due to radiation reaction.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 18391696 Corporate Social Responsibility Practices of the Textile Firms Quoted in Istanbul Stock Exchange
Authors: Gulsevim Yumuk Gunay, Suleyman Gokhan Gunay
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Corporate social responsibility (CSR) can be defined as the management of social, environmental, economical and ethical concepts and firms sensivities to the expectations of the social stakeholders. CSR is seen as an important competitive advantage in the textile sector because this sector has an important impact on the environment and it is labor extensive. Textile sector has a strong advantage when compared with other sectors in Turkey due to its low labor costs and abundancy of raw materials. Turkey was a producer and an exporter of cotton, and an importer of fiber, clothes and dresses until 1950s. After 1950s, Turkey has begun to export fiber, ready-made clothes and become one of the most important textile producers in the world recently. CSR practices of the textile firms that are quoted in Istanbul Stock Exchange and these firms sensivities to their internal and external stakeholders and environment will be presented in this study.
Keywords: corporate social responsibility, Istanbul Stock Exchange, textile sector, Turkey
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 29831695 Energy Efficient Autonomous Lower Limb Exoskeleton for Human Motion Enhancement
Authors: Nazim Mir-Nasiri, Hudyjaya Siswoyo Jo
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The paper describes conceptual design, control strategies, and partial simulation for a new fully autonomous lower limb wearable exoskeleton system for human motion enhancement that can support its weight and increase strength and endurance. Various problems still remain to be solved where the most important is the creation of a power and cost efficient system that will allow an exoskeleton to operate for extended period without batteries being frequently recharged. The designed exoskeleton is enabling to decouple the weight/mass carrying function of the system from the forward motion function which reduces the power and size of propulsion motors and thus the overall weight, cost of the system. The decoupling takes place by blocking the motion at knee joint by placing passive air cylinder across the joint. The cylinder is actuated when the knee angle has reached the minimum allowed value to bend. The value of the minimum bending angle depends on usual walk style of the subject. The mechanism of the exoskeleton features a seat to rest the subject’s body weight at the moment of blocking the knee joint motion. The mechanical structure of each leg has six degrees of freedom: four at the hip, one at the knee, and one at the ankle. Exoskeleton legs are attached to subject legs by using flexible cuffs. The operation of all actuators depends on the amount of pressure felt by the feet pressure sensors and knee angle sensor. The sensor readings depend on actual posture of the subject and can be classified in three distinct cases: subject stands on one leg, subject stands still on both legs and subject stands on both legs but transit its weight from one leg to other. This exoskeleton is power efficient because electrical motors are smaller in size and did not participate in supporting the weight like in all other existing exoskeleton designs.
Keywords: Energy efficient system, exoskeleton, motion enhancement, robotics.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 18671694 Measuring Banks’ Antifragility via Fuzzy Logic
Authors: Danielle Sandler dos Passos, Helder Coelho, Flávia Mori Sarti
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Analysing the world banking sector, we realize that traditional risk measurement methodologies no longer reflect the actual scenario with uncertainty and leave out events that can change the dynamics of markets. Considering this, regulators and financial institutions began to search more realistic models. The aim is to include external influences and interdependencies between agents, to describe and measure the operationalization of these complex systems and their risks in a more coherent and credible way. Within this context, X-Events are more frequent than assumed and, with uncertainties and constant changes, the concept of antifragility starts to gain great prominence in comparison to others methodologies of risk management. It is very useful to analyse whether a system succumbs (fragile), resists (robust) or gets benefits (antifragile) from disorder and stress. Thus, this work proposes the creation of the Banking Antifragility Index (BAI), which is based on the calculation of a triangular fuzzy number – to "quantify" qualitative criteria linked to antifragility.
Keywords: Complex adaptive systems, X-events, risk management, antifragility, banking antifragility index, triangular fuzzy number.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 8951693 VLSI Design of 2-D Discrete Wavelet Transform for Area-Efficient and High-Speed Image Computing
Authors: Mountassar Maamoun, Mehdi Neggazi, Abdelhamid Meraghni, Daoud Berkani
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This paper presents a VLSI design approach of a highspeed and real-time 2-D Discrete Wavelet Transform computing. The proposed architecture, based on new and fast convolution approach, reduces the hardware complexity in addition to reduce the critical path to the multiplier delay. Furthermore, an advanced twodimensional (2-D) discrete wavelet transform (DWT) implementation, with an efficient memory area, is designed to produce one output in every clock cycle. As a result, a very highspeed is attained. The system is verified, using JPEG2000 coefficients filters, on Xilinx Virtex-II Field Programmable Gate Array (FPGA) device without accessing any external memory. The resulting computing rate is up to 270 M samples/s and the (9,7) 2-D wavelet filter uses only 18 kb of memory (16 kb of first-in-first-out memory) with 256×256 image size. In this way, the developed design requests reduced memory and provide very high-speed processing as well as high PSNR quality.Keywords: Discrete Wavelet Transform (DWT), Fast Convolution, FPGA, VLSI.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 19651692 Towards a Compliance Reporting using a Balanced Scorecard
Authors: Michael Amberg, Dipl. Kfm. Johannes C. Panitz
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Compliance requires an effective communication within an enterprise as well as towards a company-s external environment. This requirement commences with the implementation of compliance within large scale compliance projects and still persists in the compliance reporting within standard operations. On the one hand the understanding of compliance necessities within the organization is promoted. On the other hand reduction of asymmetric information with compliance stakeholders is achieved. To reach this goal, a central reporting must provide a consolidated view of different compliance efforts- statuses. A concept which could be adapted for this purpose is the balanced scorecard by Kaplan / Norton. This concept has not been analyzed in detail concerning its adequacy for a holistic compliance reporting starting in compliance projects until later usage in regularly compliance operations. At first, this paper evaluates if a holistic compliance reporting can be designed by using the balanced scorecard concept. The current status of compliance reporting clearly shows that scorecards are generally accepted as a compliance reporting tool and are already used for corporate governance reporting. Additional specialized compliance IT - solutions exist in the market. After the scorecard-s adequacy is thoroughly examined and proofed, an example strategy map as the basis to derive a compliance balanced scorecard is defined. This definition answers the question on proceeding in designing a compliance reporting tool.Keywords: Balanced Scorecard, Compliance, ComplianceReporting, Compliance Scorecard.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 33641691 Citizens’ Perceptions towards e-Governance: Field Study
Authors: Alaa-Aldin Abdul Rahim A. Al Athmay
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E-governance is an emerging and challenging initiative in developing countries. It is not only concerning the provision of services through the use ICT but rather entails building external interactions with citizen and businesses, enhancing democracy and trust of the political institutions of government. It embraces among other principles, openness, accountability and citizen engagement in public policy process. This study aims at finding users’ satisfaction with three chosen dimensions of e-governance, namely: openness, collaborative governance, and participation. These dimensions of e-governance are neither studied before in the context of Arab countries and nor explored earlier in relation to some demographics variables. A study of 900 users of e-government in United Arab Emirates (UAE) was undertaken to examine how gender, age, education, nationality, and employment affect their satisfaction with e-governance. Generally, satisfaction ratings vary significantly with these variables. However, the overall level of satisfaction with the three attributes was less favorable. Knowing the differences of citizen’s perceptions towards e-governance services would help policymakers in the design of effective e-governance strategy.
Keywords: E-governance, United Arab Emirates, Citizens' perceptions.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 46151690 Design and Analysis of a Piezoelectric-Based AC Current Measuring Sensor
Authors: Easa Ali Abbasi, Akbar Allahverdizadeh, Reza Jahangiri, Behnam Dadashzadeh
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Electrical current measurement is a suitable method for the performance determination of electrical devices. There are two contact and noncontact methods in this measuring process. Contact method has some disadvantages like having direct connection with wire which may endamage the system. Thus, in this paper, a bimorph piezoelectric cantilever beam which has a permanent magnet on its free end is used to measure electrical current in a noncontact way. In mathematical modeling, based on Galerkin method, the governing equation of the cantilever beam is solved, and the equation presenting the relation between applied force and beam’s output voltage is presented. Magnetic force resulting from current carrying wire is considered as the external excitation force of the system. The results are compared with other references in order to demonstrate the accuracy of the mathematical model. Finally, the effects of geometric parameters on the output voltage and natural frequency are presented.
Keywords: Cantilever beam, electrical current measurement, forced excitation, piezoelectric.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 10761689 TiO2-Zeolite Y Catalyst Prepared Using Impregnation and Ion-Exchange Method for Sonocatalytic Degradation of Amaranth Dye in Aqueous Solution
Authors: Atheel Hassan Alwash, Ahmad Zuhairi Abdullah, Norli Ismail
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Characteristics and sonocatalytic activity of zeolite Y catalysts loaded with TiO2 using impregnation and ion exchange methods for the degradation of amaranth dye were investigated. The Ion-exchange method was used to encapsulate the TiO2 into the internal pores of the zeolite while the incorporation of TiO2 mostly on the external surface of zeolite was carried out using the impregnation method. Different characterization techniques were used to elucidate the physicochemical properties of the produced catalysts. The framework of zeolite Y remained virtually unchanged after the encapsulation of TiO2 while the crystallinity of zeolite decreased significantly after the incorporation of 15 wt% of TiO2. The sonocatalytic activity was enhanced by TiO2 incorporation with maximum degradation efficiencies of 50% and 68% for the encapsulated titanium and titanium loaded onto the zeolite, respectively after 120min of reaction. Catalysts characteristics and sonocatalytic behaviors were significantly affected by the preparation method and the location of TiO2 introduced with zeolite structure. Behaviors in the sonocatalytic process were successfully correlated with the characteristics of the catalysts used.Keywords: Sonocatalytic degradation, TiO2 loaded, ionexchange, impregnation, amaranth dye, process behavior.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 43171688 Financial Statement Fraud: The Need for a Paradigm Shift to Forensic Accounting
Authors: Ifedapo Francis Awolowo
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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 36391687 Producing New Composite Materials by Using Tragacanth and Waste Ash
Authors: Yasar Bicer, Serif Yilmaz
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In present study, two kinds of thermal power plant ashes; one the fly ash and the other waste ash are mixed with adhesive tragacanth and cement to produce new composite materials. 48 new samples are produced by varying the percentages of the fly ash, waste ash, cement and tragacanth. The new samples are subjected to some tests to find out their properties such as thermal conductivity, compressive strength, tensile strength and sucking capability of water. It is found that; the thermal conductivity decreases with increasing amount of tragacanth in the mixture. The compressive, tensile strength increases when the rate of tragacanth is up to 1%, whilst as the amount of tragacanth increases up to 1.5%, the compressive, tensile strength decreases slightly. The rate of water absorption of samples was more than 30%. From this result, it is concluded that these materials can not be used as external plaster or internal plaster material that faces to water. They can be used in internal plaster unless touching water and they can be used as cover plaster under roof and riprap material in sandwich panels. It is also found that, these materials can be cut with saw, drilled with screw and painted with any kind of paint.Keywords: Fly ash, tragacanth, cement, composite material.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 17711686 Marketing Planning Strategy to Promote Family Agro-Tourism: A Case Study of Bang Nam Phueng Community Prapradeang District, Samutprakarn Province
Authors: Sasitorn Chetanont, Benjaporn Yamjameung
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The objectives of this study are to increase tourism products and to develop family agro-tourism. The research methodology was to analyze internal and external situations according to MP-MF and the MC-STEPS principles.
The results of this study highlight following necessary improvements; extend the cycling routes, increase the number of bicycle rental shops, offer a recreation place for the elders, organize a space for the floating market products and increase tourism activities throughout the year. In ‘places or distribution channel’ we discuss the improvement of facilities, specifically the routes to facilitate elder visitors and visitors on wheelchairs and furthermore the arrangement of educational trips to relevant centers in the community. In ‘promotions’, we discuss the implementation of an “all inclusive package” were the agro-tourism program, health-conscious program and the elderly fun program converge.
Keywords: Marketing Planning Strategy, Agro-tourism, Bang Nam Phueng.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 20191685 Architecture Integrating Wireless Body Area Networks with Web Services for Ubiquitous Healthcare Service Provisioning
Authors: Ogunduyile O. Oluwgbenga
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Recent advancements in sensor technologies and Wireless Body Area Networks (WBANs) have led to the development of cost-effective healthcare devices which can be used to monitor and analyse a person-s physiological parameters from remote locations. These advancements provides a unique opportunity to overcome current healthcare challenges of low quality service provisioning, lack of easy accessibility to service varieties, high costs of services and increasing population of the elderly experienced globally. This paper reports on a prototype implementation of an architecture that seamlessly integrates Wireless Body Area Network (WBAN) with Web services (WS) to proactively collect physiological data of remote patients to recommend diagnostic services. Technologies based upon WBAN and WS can provide ubiquitous accessibility to a variety of services by allowing distributed healthcare resources to be massively reused to provide cost-effective services without individuals physically moving to the locations of those resources. In addition, these technologies can reduce costs of healthcare services by allowing individuals to access services to support their healthcare. The prototype uses WBAN body sensors implemented on arduino fio platforms to be worn by the patient and an android smart phone as a personal server. The physiological data are collected and uploaded through GPRS/internet to the Medical Health Server (MHS) to be analysed. The prototype monitors the activities, location and physiological parameters such as SpO2 and Heart Rate of the elderly and patients in rehabilitation. Medical practitioners would have real time access to the uploaded information through a web application.Keywords: Android Smart phone, Arduino Fio, Web application server, Wireless Body Area Networks.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 25431684 Information Technology Governance Implementation and Its Determinants in the Egyptian Market
Authors: Nariman O. Kandil, Ehab K. Abou-Elkheir, Amr M. Kotb
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Effective IT governance guarantees the strategic alignment of IT and business goals, risk mitigation control, and better IT and business performance. This study seeks to examine empirically the extent of IT governance implementation within the firms listed on the Egyptian Stock Exchange (EGX30) and its determinants. Accordingly, 18 semi-structured interviews, face to face, phone, and video-conferencing, using various tools (e.g., WebEx, Zoom, and Microsoft Teams) were undertaken at the interviewees’ offices in Egypt between the end of November 2019 and the end of August 2020. Results suggest that there are variances in the extent of IT Governance (ITG) implementation within the firms listed on the EGX30, mainly caused by the industry type and internal and external triggers. The results also suggest that the organization size, the type of auditor, the criticality of the industry, the effective processes & key performance indicators (KPIs), and the information intensity expertise of the chief information officers (CIOs) have a significant impact on ITG implementation within the firms.
Keywords: Effective IT governance, Egyptian Market, information security, risk controls.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1891683 The Management and Funding of Education in Nigeria
Authors: Teryima Oralu, Babatunde Kasim Oladele
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This paper looks at the management and funding of education in Nigeria. The concept of management and administration has been concisely defined. Also the historical background of educational management in Nigeria has been discussed alongside the management of primary education, secondary education and tertiary education in Nigeria. Furthermore, the funding of education has also been concisely discussed in this paper alongside the various sources of funds available to education in Nigeria. The sources include government grant, school fees, external aids, school revenue yielding businesses and so on. The budgetary allocation of Nigeria to education from 1999 to 2013 was also highlighted in this in paper and it was discovered that the lowest allocation was in 1999 with 4.46% while the highest allocation was in 2006 with 10.43%. It is also of note that, Nigeria is still yet to meet the recommendation of UNESCO of 26% budgetary allocation to education by developing countries. Recommendations have been drawn that the government should increase budgetary allocation to this sector in a consistent manner because of its importance to the national economy, hoping that with proper monitoring of fund, it would contribute more significantly to the development of the country. An effective utilization of such funds is also advocated for greater achievements. All organs of the government should exhibit good corporate governance and transparency and so on.
Keywords: Education, funding, management, Nigeria.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 75431682 Comparative Analysis of Sigmoidal Feedforward Artificial Neural Networks and Radial Basis Function Networks Approach for Localization in Wireless Sensor Networks
Authors: Ashish Payal, C. S. Rai, B. V. R. Reddy
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With the increasing use and application of Wireless Sensor Networks (WSN), need has arisen to explore them in more effective and efficient manner. An important area which can bring efficiency to WSNs is the localization process, which refers to the estimation of the position of wireless sensor nodes in an ad hoc network setting, in reference to a coordinate system that may be internal or external to the network. In this paper, we have done comparison and analysed Sigmoidal Feedforward Artificial Neural Networks (SFFANNs) and Radial Basis Function (RBF) networks for developing localization framework in WSNs. The presented work utilizes the Received Signal Strength Indicator (RSSI), measured by static node on 100 x 100 m2 grid from three anchor nodes. The comprehensive evaluation of these approaches is done using MATLAB software. The simulation results effectively demonstrate that FFANNs based sensor motes will show better localization accuracy as compared to RBF.
Keywords: Localization, wireless sensor networks, artificial neural network, radial basis function, multi-layer perceptron, backpropagation, RSSI.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 15211681 Coupling Phenomenon between the Lightning and High Voltage Networks
Authors: Dib Djalel, Haddouche Ali, Chellali Benachiba
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When a lightning strike falls near an overhead power line, the intense electromagnetic field radiated by the current of the lightning return stroke coupled with power lines and there induced transient overvoltages, which can cause a back-flashover in electrical network. The indirect lightning represents a major danger owing to the fact that it is more frequent than that which results from the direct strikes. In this paper we present an analysis of the electromagnetic coupling between an external electromagnetic field generated by the lightning and an electrical overhead lines, so we give an important and original contribution: We are based on our experimental measurements which we carried in the high voltage laboratories of EPFL in Switzerland during the last trimester of 2005, on the recent works of other authors and with our mathematical improvement a new particular analytical expression of the electromagnetic field generated by the lightning return stroke was developed and presented in this paper. The results obtained by this new electromagnetic field formulation were compared with experimental results and give a reasonable approach.Keywords: Lightning, overhead lines, electromagneticcoupling, return stroke, models, induced overvoltages.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 14861680 Behavior of Current in a Semiconductor Nanostructure under Influence of Embedded Quantum Dots
Authors: H. Paredes Gutiérrez, S. T. Pérez-Merchancano
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Motivated by recent experimental and theoretical developments, we investigate the influence of embedded quantum dot (EQD) of different geometries (lens, ring and pyramidal) in a double barrier heterostructure (DBH). We work with a general theory of quantum transport that accounts the tight-binding model for the spin dependent resonant tunneling in a semiconductor nanostructure, and Rashba spin orbital to study the spin orbit coupling. In this context, we use the second quantization theory for Rashba effect and the standard Green functions method. We calculate the current density as a function of the voltage without and in the presence of quantum dots. In the second case, we considered the size and shape of the quantum dot, and in the two cases, we worked considering the spin polarization affected by external electric fields. We found that the EQD generates significant changes in current when we consider different morphologies of EQD, as those described above. The first thing shown is that the current decreases significantly, such as the geometry of EQD is changed, prevailing the geometrical confinement. Likewise, we see that the current density decreases when the voltage is increased, showing that the quantum system studied here is more efficient when the morphology of the quantum dot changes.
Keywords: Quantum semiconductors, nanostructures, quantum dots, spin polarization.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 9551679 Further the Effectiveness of Software Testability Measure
Authors: Liang Zhao, Feng Wang, Bo Deng, Bo Yang
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Software testability is proposed to address the problem of increasing cost of test and the quality of software. Testability measure provides a quantified way to denote the testability of software. Since 1990s, many testability measure models are proposed to address the problem. By discussing the contradiction between domain testability and domain range ratio (DRR), a new testability measure, semantic fault distance, is proposed. Its validity is discussed.
Keywords: Software testability, DRR, Domain testability.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 20441678 Effect of Irrigation Methods on Water Use Efficiency Applied to Citrus Crop in the Souss Region (Morocco) in the Context of Climate Change
Authors: H. Elomari, M. Fallah, A. Elmousadik
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This work was conducted in the Souss region, known by severe water scarcity and a high agricultural activity dominated by the citrus (representing 40% of the area of Morocco's citrus). The objective of this work is to diagnose the current situation of the water efficiency in citrus irrigation and analyze the impact of various production factors on water productivity and its sustainability in the context of climate change. A field survey was conducted on 65 farms with areas varying from 0.5 to 350 ha. The stratification method was adopted as a sampling frame. Initial result indicates that the use of water shows a huge shortfall, since 31% of farms in the region are still using the surface irrigation system and 67% of farms are still using only the experience of the manager to control and adjust irrigation. The assessment of water productivity showed a value of 1.2 kg/m3 for surface irrigation and 3.8 kg/m3 for drip irrigation. The use of tools for control and adjustment of irrigation increases the water productivity of drip irrigation by 25%. The availability of the technical staff (internal or external) allows an increase in productivity of 172.4% compared to farms without technical advice.
Keywords: Citrus, irrigation efficiency, water productivity, drip irrigation.
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