Search results for: direct cost
1885 Family Bonding and Self-Concept: An Indirect Effect Mediated by School Experiences among Students
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School experiences, family bonding and self-concept had always been a crucial factor in influencing all aspects of a student-s development. The purpose of this study is to develop and to validate a priori model of self-concept among students. The study was tested empirically using Structural Equation Modeling (SEM) and Confirmatory Factor Analysis (CFA) to validate the structural model. To address these concerns, 1167 students were randomly selected and utilized the Cognitive Psycho-Social University of Malaya instrument (2009).Resulted demonstrated there is indirect effect from family bonding to self-concept through school experiences among secondary school students as a mediator. Besides school experiences, there is a direct effect from family bonding to self-concept and family bonding to school experiences among students.Keywords: Confirmatory Factor Analysis, self-concept, family bonding, and school experience
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 15991884 Engagement of Young People in Social Networks: Awareness and Security
Authors: Lynette Drevin, Günther R. Drevin
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Numerous threats have been identified when using social networks. The question is whether young people are aware of these negative impacts of online and mobile technologies. Will they identify threats when needed? Will they know where to get help? Students and school children were part of a survey where their behavior and use of Facebook and an instant messaging application - MXit were studied. This paper presents some of the results. It can be concluded that awareness on security and privacy issues should be raised. The benefit of doing such a survey is that it may help to direct educational efforts from a young age. In this way children – with their parents – can strive towards more secure behavior. Educators can focus their lessons towards the areas that need attention resulting in safer cyber interaction and ultimately more responsible online use.
Keywords: Facebook, Instant messaging, MXit, Privacy, Social networks Information Security awareness education, Trust.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 27161883 A Variable Incremental Conductance MPPT Algorithm Applied to Photovoltaic Water Pumping System
Authors: S. Abdourraziq, R. El Bachtiri
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The use of solar energy as a source for pumping water is one of the promising areas in the photovoltaic (PV) application. The energy of photovoltaic pumping systems (PVPS) can be widely improved by employing an MPPT algorithm. This will lead consequently to maximize the electrical motor speed of the system. This paper presents a modified incremental conductance (IncCond) MPPT algorithm with direct control method applied to a standalone PV pumping system. The influence of the algorithm parameters on system behavior is investigated and compared with the traditional (INC) method. The studied system consists of a PV panel, a DC-DC boost converter, and a PMDC motor-pump. The simulation of the system by MATLAB-SIMULINK is carried out. Simulation results found are satisfactory.Keywords: Photovoltaic pumping system (PVPS), incremental conductance (INC), MPPT algorithm, boost converter.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 22531882 Design a single-phase BLDC Motor and Finite- Element Analysis of Stator Slots Structure Effects on the Efficiency
Authors: Abdolamir Nekoubin
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In this paper effect of stator slots structure and switching angle on a cylindrical single-phase brushless direct current motor (BLDC) is analyzed. BLDC motor with three different structures for stator slots is designed by using RMxprt software and efficiency of BLDC motor for different structures in full-load condition has been presented. Then the BLDC motor in different conditions by using Maxwell 3D software is designed and with finite element method is analyzed electromagnetically. At the end with the use of MATLAB software influence of switching angle on motor performance investigated and optimal angle has been determined. The results indicate that with correct choosing of stator slots structure and switching angle, maximum efficiency can be found.Keywords: Permanent magnets, Switching angle, BLDC motor
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 49731881 Directors- Islamic Code of Ethics
Authors: Ahmad Saiful Azlin Puteh Salin, Norlela Kamaludin, Siti Khadijah Ab Manan, Mohd Shatari Abdul Ghafar
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This paper discusses a new model of Islamic code of ethics for directors. Several corporate scandals and local (example Transmile and Megan Media) and overseas corporate (example Parmalat and Enron) collapses show that the current corporate governance and regulatory reform are unable to prevent these events from recurring. Arguably, the code of ethics for directors is under research and the current code of ethics only concentrates on binding the work of the employee of the organization as a whole, without specifically putting direct attention to the directors, the group of people responsible for the performance of the company. This study used a semi-structured interview survey of well-known Islamic scholars such as the Mufti to develop the model. It is expected that the outcome of the research is a comprehensive model of code of ethics based on the Islamic principles that can be applied and used by the company to construct a code of ethics for their directors.Keywords: Code of ethics, director, Islam, ethics
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 19401880 Methodology of the Energy Supply Disturbances Affecting Energy System
Authors: J. Augutis, R. Krikstolaitis, L. Martisauskas
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Recently global concerns for the energy security have steadily been on the increase and are expected to become a major issue over the next few decades. Energy security refers to a resilient energy system. This resilient system would be capable of withstanding threats through a combination of active, direct security measures and passive or more indirect measures such as redundancy, duplication of critical equipment, diversity in fuel, other sources of energy, and reliance on less vulnerable infrastructure. Threats and disruptions (disturbances) to one part of the energy system affect another. The paper presents methodology in theoretical background about energy system as an interconnected network and energy supply disturbances impact to the network. The proposed methodology uses a network flow approach to develop mathematical model of the energy system network as the system of nodes and arcs with energy flowing from node to node along paths in the network.Keywords: Energy Security, Energy Supply Disturbances, Modeling of Energy System, Network Flow
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 14041879 Web-Based Control and Notification for Home Automation Alarm Systems
Authors: Helder Adão, Rui Antunes, Frederico Grilo
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This paper describes the project and development of a very low-cost and small electronic prototype, especially designed for monitoring and controlling existing home automation alarm systems (intruder, smoke, gas, flood, etc.), via TCP/IP, with a typical web browser. Its use will allow home owners to be immediately alerted and aware when an alarm event occurs, and being also able to interact with their home automation alarm system, disarming, arming and watching event alerts, with a personal wireless Wi-Fi PDA or smartphone logged on to a dedicated predefined web page, and using also a PC or Laptop.Keywords: Alarm Systems, Home Automation, Web-Server, TCP/IP.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 32011878 Optimal Path Planner for Autonomous Vehicles
Authors: M. Imran Akram, Ahmed Pasha, Nabeel Iqbal
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In this paper a real-time trajectory generation algorithm for computing 2-D optimal paths for autonomous aerial vehicles has been discussed. A dynamic programming approach is adopted to compute k-best paths by minimizing a cost function. Collision detection is implemented to detect intersection of the paths with obstacles. Our contribution is a novel approach to the problem of trajectory generation that is computationally efficient and offers considerable gain over existing techniques.Keywords: dynamic programming, graph search, path planning.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 20031877 Pulsed Multi-Layered Image Filtering: A VLSI Implementation
Authors: Christian Mayr, Holger Eisenreich, Stephan Henker, René Schüffny
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Image convolution similar to the receptive fields found in mammalian visual pathways has long been used in conventional image processing in the form of Gabor masks. However, no VLSI implementation of parallel, multi-layered pulsed processing has been brought forward which would emulate this property. We present a technical realization of such a pulsed image processing scheme. The discussed IC also serves as a general testbed for VLSI-based pulsed information processing, which is of interest especially with regard to the robustness of representing an analog signal in the phase or duration of a pulsed, quasi-digital signal, as well as the possibility of direct digital manipulation of such an analog signal. The network connectivity and processing properties are reconfigurable so as to allow adaptation to various processing tasks.Keywords: Neural image processing, pulse computation application, pulsed Gabor convolution, VLSI pulse routing.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 13921876 High Performance Liquid Chromatographic Method for Determination of Colistin Sulfate and its Application in Medicated Premixand Animal Feed
Authors: S.Choosakoonkriang, S. Supaluknari, P. Puangkaew
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The aim of the present study was to develop and validate an inexpensive and simple high performance liquid chromatographic (HPLC) method for the determination of colistin sulfate. Separation of colistin sulfate was achieved on a ZORBAX Eclipse XDB-C18 column using UV detection at λ=215 nm. The mobile phase was 30 mM sulfate buffer (pH 2.5):acetonitrile(76:24). An excellent linearity (r2=0.998) was found in the concentration range of 25 - 400 μg/mL. Intra- day and inter-day precisions of method (%RSD, n=3) were less than 7.9%.The developed and validated method was applied to determination of the content of colistin sulfate in medicated premix and animal feed sample.The recovery of colistin from animal feed was satisfactorily ranged from 90.92 to 93.77%. The results demonstrated that the HPLC method developed in this work is appropriate for direct determination of colistin sulfate in commercial medicated premixes and animal feed.Keywords: Colistin sulfate, HPLC, medicated premix, animal feed
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 81651875 Impact of Obesity on Fertility in a Population of Women in the Wilaya of Batna
Authors: A. Chennaf, M. Yahia, W. Bouafia, S. Benbia, D. Khellaf
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Our study was designed to highlight changes in certain biochemical parameters (CH, TG, HDL, GOT, GPT, LDL and CRP), obese women infertile fertile witnesses and research potential pathophysiological link between obesity and infertility in this population of women. This practical work was focused on a population of 24 obese women infertile, compared to controls, subjects without any pathology causing disruption of parameters to be studied to determine the contribution of obesity in the etiology of infertility. The assay results revealed a highly significant difference between the two groups in serum CH, TG, HDL, TGO and TGP (P <0.0001) and in the rate of LDL (p = 0.0017) and CRP (p = 0.02). The present study indicates that obesity is associated with infertility, but no direct pathophysiological link between obesity and infertility has been determined. Further in-depth studies are needed to determine the exact mechanism by which overweight leads to female infertility.
Keywords: Obesity, fertility, infertility, biochemical, women.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 23951874 Logistics Support as a Key Success Factor in Gastronomy
Authors: Hanna Ziętara
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Gastronomy is one of the oldest forms of commercial activity. It is currently one of the most popular and still dynamically developing branches of business. Socio-economic changes, its widespread occurrence, new techniques or culinary styles affect the almost unlimited possibilities of its development. Importantly, regardless of the form of business adopted, foodservice is strongly related to logistics processes, and areas of foodservice that are closely linked to logistics are of strategic importance. Any inefficiency in logistics processes results in reduced chances for success and achieving competitive advantage by companies belonging to the catering industry. The aim of the paper is to identify the areas of logistic support, occurring in the catering business, and affecting the scope of the logistic processes implemented. The aim of the paper is implemented through a plural homogeneous approach, based on direct observation, text analysis of current documents, and in-depth free targeted interviews.
Keywords: Gastronomy, competitive advantage, logistics, logistics support.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 5691873 Modelling of Energy Consumption in Wheat Production Using Neural Networks “Case Study in Canterbury Province, New Zealand“
Authors: M. Safa, S. Samarasinghe
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An artificial neural network (ANN) approach was used to model the energy consumption of wheat production. This study was conducted over 35,300 hectares of irrigated and dry land wheat fields in Canterbury in the 2007-2008 harvest year.1 In this study several direct and indirect factors have been used to create an artificial neural networks model to predict energy use in wheat production. The final model can predict energy consumption by using farm condition (size of wheat area and number paddocks), farmers- social properties (education), and energy inputs (N and P use, fungicide consumption, seed consumption, and irrigation frequency), it can also predict energy use in Canterbury wheat farms with error margin of ±7% (± 1600 MJ/ha).
Keywords: Artificial neural network, Canterbury, energy consumption, modelling, New Zealand, wheat.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 14171872 The Role of Home Composting in Waste Management Cost Reduction
Authors: Nahid Hassanshahi, Ayoub Karimi-Jashni, Nasser Talebbeydokhti
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Due to the economic and environmental benefits of producing less waste, the US Environmental Protection Agency (EPA) introduces source reduction as one of the most important means to deal with the problems caused by increased landfills and pollution. Waste reduction involves all waste management methods, including source reduction, recycling, and composting, which reduce waste flow to landfills or other disposal facilities. Source reduction of waste can be studied from two perspectives: avoiding waste production, or reducing per capita waste production, and waste deviation that indicates the reduction of waste transfer to landfills. The present paper has investigated home composting as a managerial solution for reduction of waste transfer to landfills. Home composting has many benefits. The use of household waste for the production of compost will result in a much smaller amount of waste being sent to landfills, which in turn will reduce the costs of waste collection, transportation and burial. Reducing the volume of waste for disposal and using them for the production of compost and plant fertilizer might help to recycle the material in a shorter time and to use them effectively in order to preserve the environment and reduce contamination. Producing compost in a home-based manner requires very small piece of land for preparation and recycling compared with other methods. The final product of home-made compost is valuable and helps to grow crops and garden plants. It is also used for modifying the soil structure and maintaining its moisture. The food that is transferred to landfills will spoil and produce leachate after a while. It will also release methane and greenhouse gases. But, composting these materials at home is the best way to manage degradable materials, use them efficiently and reduce environmental pollution. Studies have shown that the benefits of the sale of produced compost and the reduced costs of collecting, transporting, and burying waste can well be responsive to the costs of purchasing home compost machine and the cost of related trainings. Moreover, the process of producing home compost may be profitable within 4 to 5 years and as a result, it will have a major role in reducing waste management.
Keywords: Compost, home compost, reducing waste, waste management.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 8841871 Kazakhstan and Hague Conference on Private International Law: The Unification of Collision of Law in International Trade
Authors: Z. Baimagambetova, Zh. Sairambaeva
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This article discusses the prospects of participation of the Republic of Kazakhstan in Hague Conference on Private International Law on the unification of collision law in the international trade. The article analyzes some conventions on international trade. The appropriate conclusions based on the opinions of scientists and experts in this field have been made. First, all issues presented in the form of gaps or spaces in conventions should be the subject to direct negotiations in the course of the activities of Hague Conference, and have a comprehensive feature, be transparent and taken under simplified procedure. Secondly, one should not underestimate the value of conventions that do not become active due to various reasons and having a positive impact on the development and improvement of national legislation and practice in the field of private international law. Thirdly, Kazakhstan has to reconsider its attitude to Hague Conference, having become its full member and aiming at providing constructive and fruitful cooperation with both the organization itself and its member states.Keywords: Hague Conference on Private International Law, Hague Conventions, unification, collision norms, international trade, international private law, integration.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 23971870 On Enhancing Robustness of an Evolutionary Fuzzy Tracking Controller
Authors: H. Megherbi, A. C. Megherbi, N. Megherbi, K. Benmahamed
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This paper presents three-phase evolution search methodology to automatically design fuzzy logic controllers (FLCs) that can work in a wide range of operating conditions. These include varying load, parameter variations, and unknown external disturbances. The three-phase scheme consists of an exploration phase, an exploitation phase and a robustness phase. The first two phases search for FLC with high accuracy performances while the last phase aims at obtaining FLC providing the best compromise between the accuracy and robustness performances. Simulations were performed for direct-drive two-axis robot arm. The evolved FLC with the proposed design technique found to provide a very satisfactory performance under the wide range of operation conditions and to overcome problem associated with coupling and nonlinearities characteristics inherent to robot arms.
Keywords: Fuzzy logic control, evolutionary algorithms, robustness, exploration/exploitation phase.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 14491869 Effect of the Workpiece Position on the Manufacturing Tolerances
Authors: M. Rahou, F. Sebaa, A. Cheikh
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Manufacturing tolerancing is intended to determine the intermediate geometrical and dimensional states of the part during its manufacturing process. These manufacturing dimensions also serve to satisfy not only the functional requirements given in the definition drawing, but also the manufacturing constraints, for example geometrical defects of the machine, vibration and the wear of the cutting tool. The choice of positioning has an important influence on the cost and quality of manufacture. To avoid this problem, a two-step approach has been developed. The first step is dedicated to the determination of the optimum position. As for the second step, a study was carried out for the tightening effect on the tolerance interval.Keywords: Dispersion, tolerance, manufacturing, position.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 20991868 Seismic Behavior of Steel Structure with Buckling- Restrained Braces
Authors: M. Reza Bagerzadeh Karimi, M. Ali Lotfollahi Yaghin, R. Mehdi Nezhad, V. Sadeghi, M. Aghabalaie
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One of the main purposes of designing bucklingrestrained braces is the fact that the entire lateral load is wasted by the braces, the entire gravitational load is moved to the foundation through the beams, and the columns can be moved to the foundation. In other words, braces are designed for bearing lateral load. In the implementation of the structure, it should be noted that the implementation of various parts of the structure must be conducted in such a way that the buckling-restrained braces would not bear the gravitational load. Moreover, this type of brace has been investigated under impact loading, and the design goals of designing method (direct motion) are controlled under impact loading. The results of dynamic analysis are shown as the relocation charts of the floors and switch between the floors. Finally, the results are compared with each other.Keywords: Buckling-Restrained Braced Frame (BRBF), energydissipating, ABAQUS, SAP2000, impact load.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 27871867 Robust and Transparent Spread Spectrum Audio Watermarking
Authors: Ali Akbar Attari, Ali Asghar Beheshti Shirazi
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In this paper, we propose a blind and robust audio watermarking scheme based on spread spectrum in Discrete Wavelet Transform (DWT) domain. Watermarks are embedded in the low-frequency coefficients, which is less audible. The key idea is dividing the audio signal into small frames, and magnitude of the 6th level of DWT approximation coefficients is modifying based upon the Direct Sequence Spread Spectrum (DSSS) technique. Also, the psychoacoustic model for enhancing in imperceptibility, as well as Savitsky-Golay filter for increasing accuracy in extraction, is used. The experimental results illustrate high robustness against most common attacks, i.e. Gaussian noise addition, Low pass filter, Resampling, Requantizing, MP3 compression, without significant perceptual distortion (ODG is higher than -1). The proposed scheme has about 83 bps data payload.
Keywords: Audio watermarking, spread spectrum, discrete wavelet transform, psychoacoustic, Savitsky-Golay filter.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 8531866 Carbon Storage in Above-Ground Biomass of Tropical Deciduous Forest in Ratchaburi Province, Thailand
Authors: Ubonwan Chaiyo, Savitri Garivait, Kobsak Wanthongchai
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The study site was located in Ratchaburi Province, Thailand. Four experimental plots in dry dipterocarp forest (DDF) and four plots in mixed deciduous forest (MDF) were set up to estimate the above-ground biomass of tree, sapling and bamboo. The allometry equations were used to investigate above-ground biomass of these vegetation. Seedling and other understory were determined using direct harvesting method. Carbon storage in above-ground biomass was calculated based on IPCC 2006. The results showed that the above-ground biomass of DDF at 20-40% slope, <20% slope and MDF at <20% slope were 91.96, 30.95 and 59.44 ton/ha, respectively. Bamboo covers about half of total aboveground biomass in MDF, which is a specific characteristic of this area. The carbon sequestration potential in above-ground biomass of plot slope range 20-40% DDF, <20% DDF and <20% MDF are 43.22, 14.55 and 27.94 ton C/ha, respectively.Keywords: Carbon storage, aboveground biomass, tropical deciduous forest, dry dipterocarp forest, mixed deciduous forest.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 29671865 On Pseudo-Random and Orthogonal Binary Spreading Sequences
Authors: Abhijit Mitra
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Different pseudo-random or pseudo-noise (PN) as well as orthogonal sequences that can be used as spreading codes for code division multiple access (CDMA) cellular networks or can be used for encrypting speech signals to reduce the residual intelligence are investigated. We briefly review the theoretical background for direct sequence CDMA systems and describe the main characteristics of the maximal length, Gold, Barker, and Kasami sequences. We also discuss about variable- and fixed-length orthogonal codes like Walsh- Hadamard codes. The equivalence of PN and orthogonal codes are also derived. Finally, a new PN sequence is proposed which is shown to have certain better properties than the existing codes.
Keywords: Code division multiple access, pseudo-noise codes, maximal length, Gold, Barker, Kasami, Walsh-Hadamard, autocorrelation, crosscorrelation, figure of merit.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 60541864 The Evaluation of Production Line Performance by Using ARENA – A Case Study
Authors: Muhammad Marsudi, Hani Shafeek
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The purpose of this paper is to simulate the production process of a metal stamping industry and to evaluate the utilization of the production line by using ARENA simulation software. The process time and the standard time for each process of the production line is obtained from data given by the company management. Other data are collected through direct observation of the line. There are three work stations performing ten different types of processes in order to produce a single product type. Arena simulation model is then developed based on the collected data. Verification and validation are done to the Arena model, and finally the result of Arena simulation can be analyzed. It is found that utilization at each workstation will increase if batch size is increased although throughput rate remains/is kept constant. This study is very useful for the company because the company needs to improve the efficiency and utilization of its production lines.
Keywords: Arena software, case study, production line, utilization.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 53751863 Optimum Performance Measures of Interdependent Queuing System with Controllable Arrival Rates
Authors: S. S. Mishra
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In this paper, an attempt is made to compute the total optimal cost of interdependent queuing system with controllable arrival rates as an important performance measure of the system. An example of application has also been presented to exhibit the use of the model. Finally, numerical demonstration based on a computing algorithm and variational effects of the model with the help of the graph have also been presented.Keywords: Computing, Controllable arrival rate, Optimum performance measure.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 14671862 Analysis of Polymer Surface Modifications due to Discharges Initiated by Water Droplets under High Electric Fields
Authors: Michael G. Danikas, Ramanujam Sarathi, Pavlos Ramnalis, Stefanos L. Nalmpantis
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This paper investigates the influence of various parameters on the behaviour of water droplets on polymeric surfaces under high electric fields. An inclined plane test was carried out to understand the droplet behaviour in strong electric field. Parameters such as water droplet conductivity, droplet volume, polymeric surface roughness and droplet positioning with respect to the electrodes were studied. The flashover voltage is affected by all aforementioned parameters. The droplet positioning is in some cases more vital than the droplet volume. Surface damages were analysed using Scanning Electron Microscopy (SEM) studies and by Energy dispersive X-ray Analysis (EDAX). It is observes that magnitude of discharge have direct influence on amount of surface daKeywords: Water droplet, polymeric surface, hydrophobicity, partial discharges, SEM, EDAX.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 20291861 Some Issues of Measurement of Impairment of Non-Financial Assets in the Public Sector
Authors: Mariam Vardiashvili
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The economic value of the asset impairment process is quite large. Impairment reflects the reduction of future economic benefits or service potentials itemized in the asset. The assets owned by public sector entities bring economic benefits or are used for delivery of the free-of-charge services. Consequently, they are classified as cash-generating and non-cash-generating assets. IPSAS 21 - Impairment of non-cash-generating assets, and IPSAS 26 - Impairment of cash-generating assets, have been designed considering this specificity. When measuring impairment of assets, it is important to select the relevant methods. For measurement of the impaired Non-Cash-Generating Assets, IPSAS 21 recommends three methods: Depreciated Replacement Cost Approach, Restoration Cost Approach, and Service Units Approach. Impairment of Value in Use of Cash-Generating Assets (according to IPSAS 26) is measured by discounted value of the money sources to be received in future. Value in use of the cash-generating asserts (as per IPSAS 26) is measured by the discounted value of the money sources to be received in the future. The article provides classification of the assets in the public sector as non-cash-generating assets and cash-generating assets and, deals also with the factors which should be considered when evaluating impairment of assets. An essence of impairment of the non-financial assets and the methods of measurement thereof evaluation are formulated according to IPSAS 21 and IPSAS 26. The main emphasis is put on different methods of measurement of the value in use of the impaired Cash-Generating Assets and Non-Cash-Generation Assets and the methods of their selection. The traditional and the expected cash flow approaches for calculation of the discounted value are reviewed. The article also discusses the issues of recognition of impairment loss and its reflection in the financial reporting. The article concludes that despite a functional purpose of the impaired asset, whichever method is used for measuring the asset, presentation of realistic information regarding the value of the assets should be ensured in the financial reporting. In the theoretical development of the issue, the methods of scientific abstraction, analysis and synthesis were used. The research was carried out with a systemic approach. The research process uses international standards of accounting, theoretical researches and publications of Georgian and foreign scientists.
Keywords: Non-cash-generating assets, cash-generating assets, recoverable value, recoverable service amount, value in use.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 6981860 Enhancing the Performance of a Photovoltaic Module Using Different Cooling Methods
Authors: Ahmed Amine Hachicha, Chaouki Ghenai, Abdul Kadir Hamid
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Temperature effect on the performance of a photovoltaic module is one of the main concerns that face this renewable energy, especially in hot arid region, e.g. United Arab Emirates. Overheating of the PV modules reduces the open circuit voltage and the efficiency of the modules dramatically. In this work, water-cooling is developed to enhance the performance of PV modules. Different scenarios are tested under UAE weather conditions: front, back and double cooling. A spraying system is used for the front cooling whether a direct contact water system is used for the back cooling. The experimental results are compared to non-cooling module and the performance of the PV module is determined for different situations. The experimental results show that the front cooling is more effective than the back cooling and may decrease the temperature of the PV module significantly.
Keywords: PV cooling, solar energy, cooling methods, electrical efficiency, temperature effect.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 35541859 The Adoption and Diffusion of Electronic Wallets
Authors: Jean-Michel Sahut
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Despite the strong and consistent increase in the use of electronic payment methods worldwide, the diffusion of electronic wallets is still far from widespread. Analysis of the failure of electronic wallet uptake has either focused on technical issues or chosen to analyse a specific scheme. This article proposes a joint approach to analysing key factors affecting the adoption of e-wallets by using the ‘Technology Acceptance Model” [1] which we have expanded to take into account the cost of using e-wallets. We use this model to analyse Monéo, the only French electronic wallet still in operation.Keywords: Electronic wallet, adoption, ICT, TAM, Monéo, electronic payment.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 25641858 Research on Applying the Continuity Care Document to Generate a Medical Record with Entry Level
Authors: Hsing-Yi Kao, Der-Ming Liou
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Transferring patient information between medical care sites is necessary to deliver better patient care and to reduce medical cost. So developing of electronic medical records is an important trend for the world.The Continuity of Care Document (CCD) is product of collaboration between CDA and CCR standards. In this study, we will develop a system to generate medical records with entry level based on CCD template module.Keywords: Continuity Care Document, medical record, entrylevel
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 19921857 Synchronization of a Perturbed Satellite Attitude Motion
Authors: Sadaoui Djaouida
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In the paper, the predictive control method is proposed to control the synchronization of two perturbed satellites attitude motion. Based on delayed feedback control of continuous-time systems combines with the prediction-based method of discrete-time systems, this approach only needs a single controller to realize synchronization, which has considerable significance in reducing the cost and complexity for controller implementation.
Keywords: Predictive control, Synchronization, Satellite attitude.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 19501856 On the Factors Influencing the Competitiveness of Chinese Service Trade after Entering WTO
Authors: Ying Wang
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Service trade is an important force of influencing economic development. A review on the related literatures is done firstly. Then through the construction of a Diamond Model, the main factors which influence the competitiveness of Chinese service trade are determined. With three competitiveness indexes served as the reference series respectively, the influencing factors served as the comparable series, three grey incidence models are then built up to conduct an empirical analysis on the main factors influencing the competitiveness of service trade after China entering WTO. The result indicates that urbanization level, open degree of service industry and foreign direct investment have larger impacts on Chinese service trade competitiveness, followed in turn by GDP in service industry and human capital, while commodity trade has the minimum impact. Further discussion provides train of thought for the upgrade of Chinese service trade competitiveness.
Keywords: Service Trade, Competitiveness, Diamond Model, Grey Incidence Model.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1770