Search results for: Adding external mass
847 STM Spectroscopy of Alloyed Nanocrystal Composite CdSxSe1-X
Authors: T. Abdallah, K. Easawi, A. Khalid, S. Negm, H. Talaat
Abstract:
Nanocrystals (NC) alloyed composite CdSxSe1-x(x=0 to 1) have been prepared using the chemical solution deposition technique. The energy band gap of these alloyed nanocrystals of approximately the same size, have been determined by scanning tunneling spectroscopy (STS) technique at room temperature. The values of the energy band gap obtained directly using STS are compared to those measured by optical spectroscopy. Increasing the molar fraction ratio x from 0 to 1 causes clearly observed increase in the band gap of the alloyed composite nanocrystal. Vegard-s law was applied to calculate the parameters of the effective mass approximation (EMA) model and the dimension obtained were compared to the values measured by STM. The good agreement of the calculated and measured values is a direct result of applying Vegard's law in the nanocomposites.Keywords: Alloy semiconductor nanocrystals, STM.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1467846 How Virtualization, Decentralization and Network Building Change the Manufacturing Landscape: An Industry 4.0 Perspective
Authors: Malte Brettel, Niklas Friederichsen, Michael Keller, Marius Rosenberg
Abstract:
The German manufacturing industry has to withstand an increasing global competition on product quality and production costs. As labor costs are high, several industries have suffered severely under the relocation of production facilities towards aspiring countries, which have managed to close the productivity and quality gap substantially. Established manufacturing companies have recognized that customers are not willing to pay large price premiums for incremental quality improvements. As a consequence, many companies from the German manufacturing industry adjust their production focusing on customized products and fast time to market. Leveraging the advantages of novel production strategies such as Agile Manufacturing and Mass Customization, manufacturing companies transform into integrated networks, in which companies unite their core competencies. Hereby, virtualization of the process- and supply-chain ensures smooth inter-company operations providing real-time access to relevant product and production information for all participating entities. Boundaries of companies deteriorate, as autonomous systems exchange data, gained by embedded systems throughout the entire value chain. By including Cyber-Physical-Systems, advanced communication between machines is tantamount to their dialogue with humans. The increasing utilization of information and communication technology allows digital engineering of products and production processes alike. Modular simulation and modeling techniques allow decentralized units to flexibly alter products and thereby enable rapid product innovation. The present article describes the developments of Industry 4.0 within the literature and reviews the associated research streams. Hereby, we analyze eight scientific journals with regards to the following research fields: Individualized production, end-to-end engineering in a virtual process chain and production networks. We employ cluster analysis to assign sub-topics into the respective research field. To assess the practical implications, we conducted face-to-face interviews with managers from the industry as well as from the consulting business using a structured interview guideline. The results reveal reasons for the adaption and refusal of Industry 4.0 practices from a managerial point of view. Our findings contribute to the upcoming research stream of Industry 4.0 and support decision-makers to assess their need for transformation towards Industry 4.0 practices.
Keywords: Industry 4.0., Mass Customization, Production networks, Virtual Process-Chain.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 31749845 Isolation of β-Sitosterol Diarabinoside from Rhizomes of Alpinia Galanga
Authors: N. K. Fuloria, S. Fuloria
Abstract:
Alpinia galanga is rhizome, generally known as Greater galangal and is selected for isolation of newer constituents accountable for various therapeutic activities. Present study is intended to isolate glycoside from Alpinia galanga rhizomes. Alpinia galanga methanolic extract was column chromatograph and eluted with ethyl acetate-methanol (99:1) to isolate compound β-Sitosterol Diarabinoside. Herein, the isolation and structural elucidation of new compound is described. Chemical investigation of methanolic extract of rhizomes of Alpinia galanga furnished a new compound β- Sitosterol Diarabinoside. The IR, NMR and MASS investigations of isolated compound confirmed its structure as β-Sitosterol Diarabinoside, which is isolated for the first time from a medicinal plant or any synthetic source.Keywords: Alpinia galanga, methanolic extract, β-Sitosterol Diarabinoside.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2934844 The Need for Selective Credit Policy Implementation: Case of Croatia
Authors: Drago Jakovcevic, Mihovil Andelinovic, Igor Husak
Abstract:
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 1618843 Prediction of Compressive Strength Using Artificial Neural Network
Authors: Vijay Pal Singh, Yogesh Chandra Kotiyal
Abstract:
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 4385842 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
Abstract:
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 2978841 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
Abstract:
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 1407840 The Self-Propelled Model of a Boat, Based on the Wave Thrust
Authors: V. Arabadzhi
Abstract:
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 1841839 Corporate Social Responsibility Practices of the Textile Firms Quoted in Istanbul Stock Exchange
Authors: Gulsevim Yumuk Gunay, Suleyman Gokhan Gunay
Abstract:
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 2986838 Integration of CMOS Biosensor into a Polymeric Lab-on-a-Chip System
Authors: T. Brettschneider, C. Dorrer, H. Suy, T. Braun, E. Jung, R. Hoofman, M. Bründel, R. Zengerle, F. Lärmer
Abstract:
We present an integration approach of a CMOS biosensor into a polymer based microfluidic environment suitable for mass production. It consists of a wafer-level-package for the silicon die and laser bonding process promoted by an intermediate hot melt foil to attach the sensor package to the microfluidic chip, without the need for dispensing of glues or underfiller. A very good condition of the sensing area was obtained after introducing a protection layer during packaging. A microfluidic flow cell was fabricated and shown to withstand pressures up to Δp = 780 kPa without leakage. The employed biosensors were electrically characterized in a dry environment.
Keywords: CMOS biosensor, laser bonding, silicon polymer integration, wafer level packaging.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3029837 Advanced Deployable/Retractable Solar Panel System for Satellite Applications
Authors: Zane Brough, Claudio Paoloni
Abstract:
Modern low earth orbit (LEO) satellites that require multi-mission flexibility are highly likely to be repositioned between different operational orbits. While executing this process the satellite may experience high levels of vibration and environmental hazards, exposing the deployed solar panel to dangerous stress levels, fatigue and space debris, hence it is desirable to retract the solar array before satellite repositioning to avoid damage or failure.
A novel concept of deployable/retractable hybrid solar array systemcomposed of both rigid and flexible solar panels arranged within a petal formation, aimed to provide a greater power to volume ratio while dramatically reducing mass and cost is proposed.
Keywords: Deployable Solar Panel, Satellite, Retractable Solar Panel, Hybrid Solar Panel.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 4674836 Production of Ultra-Low Temperature by the Vapor Compression Refrigeration Cycles with Environment Friendly Working Fluids
Authors: Sameh Frikha, Mohamed Salah Abid
Abstract:
We investigate the performance of an integrated cascade (IC) refrigeration system which uses environment friendly zeotropic mixtures. Computational calculation has been carried out by varying pressure level at the evaporator and the condenser of the system. Effects of mass flow rate of the refrigerant on the coefficient of performance (COP) are presented. We show that the integrated cascade system produces ultra-low temperatures in the evaporator by using environment friendly zeotropic mixture.Keywords: Coefficient of Performance, Environment friendly zeotropic mixture, Integrated cascade, Ultra low temperature, Vapor compression refrigeration cycles.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1403835 Measuring Banks’ Antifragility via Fuzzy Logic
Authors: Danielle Sandler dos Passos, Helder Coelho, Flávia Mori Sarti
Abstract:
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 897834 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
Abstract:
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 1966833 Influence of Heat Transfer on Stability of Newtonian and Non-Newtonian Extending Films
Authors: Olus N. Boratav, Zheming Zheng, Chunfeng Zhou
Abstract:
The stability of Newtonian and Non-Newtonian extending films under local or global heating or cooling conditions are considered. The thickness-averaged mass, momentum and energy equations with convective and radiative heat transfer are derived, both for Newtonian and non-Newtonian fluids (Maxwell, PTT and Giesekus models considered). The stability of the system is explored using either eigenvalue analysis or transient simulations. The results showed that the influence of heating and cooling on stability strongly depends on the magnitude of the Peclet number. Examples of stabilization or destabilization of heating or cooling are shown for Pe<< 1, and Pe = O(1) cases, for Newtonian and non-Newtonian flows.
Keywords: Extended films, stability, eigen-analysis for stability, transient response, polymer instability, Non-Newtonian fluids.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1657832 Towards a Compliance Reporting using a Balanced Scorecard
Authors: Michael Amberg, Dipl. Kfm. Johannes C. Panitz
Abstract:
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 3366831 Citizens’ Perceptions towards e-Governance: Field Study
Authors: Alaa-Aldin Abdul Rahim A. Al Athmay
Abstract:
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 4616830 Design and Analysis of a Piezoelectric-Based AC Current Measuring Sensor
Authors: Easa Ali Abbasi, Akbar Allahverdizadeh, Reza Jahangiri, Behnam Dadashzadeh
Abstract:
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 1077829 DWM-CDD: Dynamic Weighted Majority Concept Drift Detection for Spam Mail Filtering
Authors: Leili Nosrati, Alireza Nemaney Pour
Abstract:
Although e-mail is the most efficient and popular communication method, unwanted and mass unsolicited e-mails, also called spam mail, endanger the existence of the mail system. This paper proposes a new algorithm called Dynamic Weighted Majority Concept Drift Detection (DWM-CDD) for content-based filtering. The design purposes of DWM-CDD are first to accurate the performance of the previously proposed algorithms, and second to speed up the time to construct the model. The results show that DWM-CDD can detect both sudden and gradual changes quickly and accurately. Moreover, the time needed for model construction is less than previously proposed algorithms.
Keywords: Concept drift, Content-based filtering, E-mail, Spammail.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1962828 Pilot-scale Study of Horizontal Anaerobic Digester for Biogas Production using Food Waste
Authors: Yongsei Lee, Hyunsu Park, Youngseob Yu, Heechan Yoo, Sungin Yoo
Abstract:
A horizontal anaerobic digester was developed and tested in pilot scale for Korean food waste with high water contents (>80%). The hydrogen sulfide in the biogas was removed by a biological desulfurization equipment integrated in the horizontal digester. A mixer of the horizontal digester was designed to easily remove the sediment in the bottom and scum layers on surface in the digester. Experimental result for 120 days of operation of the pilot plant showed a high removal efficiency of 81.2% for organic substance and high stability during the whole operation period were acquired. Also food waste was treated at high organic loading rates over 4 kg•VS/m3∙day and a methane gas production rate of 0.62 m3/kg•VSremoved was accomplished. The biological desulfurization equipment inside the horizontal digester was proven to be an economic and effective method to reduce the biogas desulfurization cost by removing hydrogen sulfide more than 90% without external desulfurization equipments.Keywords: Biogas, Biological desulfurization, Horizontal anaerobic digester, Korean food waste
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3071827 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
Abstract:
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 4320826 Financial Statement Fraud: The Need for a Paradigm Shift to Forensic Accounting
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 3643825 Simulation Study of Radial Heat and Mass Transfer Inside a Fixed Bed Catalytic Reactor
Authors: K. Vakhshouri, M.M. Y. Motamed Hashemi
Abstract:
A rigorous two-dimensional model is developed for simulating the operation of a less-investigated type steam reformer having a considerably lower operating Reynolds number, higher tube diameter, and non-availability of extra steam in the feed compared with conventional steam reformers. Simulation results show that reasonable predictions can only be achieved when certain correlations for wall to fluid heat transfer equations are applied. Due to severe operating conditions, in all cases, strong radial temperature gradients inside the reformer tubes have been found. Furthermore, the results show how a certain catalyst loading profile will affect the operation of the reformer.
Keywords: Steam reforming, direct reduction, heat transfer, two-dimensional model, simulation.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3644824 Producing New Composite Materials by Using Tragacanth and Waste Ash
Authors: Yasar Bicer, Serif Yilmaz
Abstract:
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 1772823 Evaluation of Heat Transfer and Entropy Generation by Al2O3-Water Nanofluid
Authors: Houda Jalali, Hassan Abbassi
Abstract:
In this numerical work, natural convection and entropy generation of Al2O3–water nanofluid in square cavity have been studied. A two-dimensional steady laminar natural convection in a differentially heated square cavity of length L, filled with a nanofluid is investigated numerically. The horizontal walls are considered adiabatic. Vertical walls corresponding to x=0 and x=L are respectively maintained at hot temperature, Th and cold temperature, Tc. The resolution is performed by the CFD code "FLUENT" in combination with GAMBIT as mesh generator. These simulations are performed by maintaining the Rayleigh numbers varied as 103 ≤ Ra ≤ 106, while the solid volume fraction varied from 1% to 5%, the particle size is fixed at dp=33 nm and a range of the temperature from 20 to 70 °C. We used models of thermophysical nanofluids properties based on experimental measurements for studying the effect of adding solid particle into water in natural convection heat transfer and entropy generation of nanofluid. Such as models of thermal conductivity and dynamic viscosity which are dependent on solid volume fraction, particle size and temperature. The average Nusselt number is calculated at the hot wall of the cavity in a different solid volume fraction. The most important results is that at low temperatures (less than 40 °C), the addition of nanosolids Al2O3 into water leads to a decrease in heat transfer and entropy generation instead of the expected increase, whereas at high temperature, heat transfer and entropy generation increase with the addition of nanosolids. This behavior is due to the contradictory effects of viscosity and thermal conductivity of the nanofluid. These effects are discussed in this work.
Keywords: Entropy generation, heat transfer, nanofluid, natural convection.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1257822 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
Abstract:
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 2021821 Information Technology Governance Implementation and Its Determinants in the Egyptian Market
Authors: Nariman O. Kandil, Ehab K. Abou-Elkheir, Amr M. Kotb
Abstract:
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 191820 A Comparative Study of Standard, Casted and Riveted Eye Design of a Mono Leaf Spring Using CAE Tools
Authors: Gian Bhushan, Vinkel Arora, M.L. Aggarwal
Abstract:
The objective of the present study is to determine better eye end design of a mono leaf spring used in light motor vehicle. A conventional 65Si7 spring steel leaf spring model with standard eye, casted and riveted eye end are considered. The CAD model of the leaf springs is prepared in CATIA and analyzed using ANSYS. The standard eye, casted and riveted eye leaf springs are subjected to similar loading conditions. The CAE analysis of the leaf spring is performed for various parameters like deflection and Von- Mises stress. Mass reduction of 62.9% is achieved in case of riveted eye mono leaf spring as compared to standard eye mono leaf spring for the same loading conditions.
Keywords: CAE, Leaf Spring, 65Si7 spring steel.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2381819 Challenges for Security in Wireless Sensor Networks (WSNs)
Authors: Muazzam A. Khan, Ghalib A. Shah, Muhammad Sher
Abstract:
Wireless sensor network is formed with the combination of sensor nodes and sink nodes. Recently Wireless sensor network has attracted attention of the research community. The main application of wireless sensor network is security from different attacks both for mass public and military. However securing these networks, by itself is a critical issue due to many constraints like limited energy, computational power and lower memory. Researchers working in this area have proposed a number of security techniques for this purpose. Still, more work needs to be done.In this paper we provide a detailed discussion on security in wireless sensor networks. This paper will help to identify different obstacles and requirements for security of wireless sensor networks as well as highlight weaknesses of existing techniques.
Keywords: Wireless senor networks (WSNs), security, denial of service, black hole, cryptography, stenography.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2923818 Performance Evaluation of Thermosiphon Based Solar Water Heater in India
Authors: Dnyandip K. Bhamare, Manish K Rathod, Jyotirmay Banerjee
Abstract:
This paper aims to study performance of a thermosiphon solar water heating system with the help of the proposed analytical model. This proposed model predicts the temperature and mass flow rate in a thermosiphon solar water heating system depending on radiation intensity and ambient temperature. The performance of the thermosiphon solar water heating system is evaluated in the Indian context. For this, eight cities in India are selected considering radiation intensity and geographical positions. Predicted performance at various cities reveals the potential for thermosiphon solar water in India.
Keywords: Collector outlet temperature, India, solar water heater, thermosiphon.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1540