Search results for: dry matter content
248 Synthesis and Properties of Biobased Polyurethane/Montmorillonite Nanocomposites
Authors: Teuku Rihayat, Suryani
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Polyurethanes (PURs) are very versatile polymeric materials with a wide range of physical and chemical properties. PURs have desirable properties such as high abrasion resistance, tear strength, shock absorption, flexibility and elasticity. Although they have relatively poor thermal stability, this can be improved by using treated clay. Polyurethane/clay nanocomposites have been synthesized from renewable sources. A polyol for the production of polyurethane by reaction with an isocyanate was obtained by the synthesis of palm oil-based oleic acid with glycerol. Dodecylbenzene sulfonic acid (DBSA) was used as catalyst and emulsifier. The unmodified clay (kunipia-F) was treated with cetyltrimethyl ammonium bromide (CTAB-mont) and octadodecylamine (ODAmont). The d-spacing in CTAB-mont and ODA-mont were 1.571 nm and 1.798 nm respectively and larger than that of the pure-mont (1.142 nm). The organoclay was completely intercalated in the polyurethane, as confirmed by a wide angle x-ray diffraction (WAXD) pattern. The results showed that adding clay demonstrated better thermal stability in comparison with the virgin polyurethane. Onset degradation of pure PU is at 200oC, and is lower than that of the CTAB-mont PU and ODA-mont PU which takes place at about 318oC and 330oC, respectively. The mechanical properties (including the dynamic mechanical properties) of pure polyurethane (PU) and PU/clay nanocomposites, were measured. The modified organoclay had a remarkably beneficial effect on the strength and elongation at break of the nanocomposites, which both increased with increasing clay content with the increase of the tensile strength of more than 214% and 267% by the addition of only 5 wt% of the montmorillonite CTAB-mont PU and ODA-mont PU, respectively.Keywords: Polyurethane, Clay nanocomposites, Biobase
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2584247 Effect of Compost Application on Uptake and Allocation of Heavy Metals and Plant Nutrients and Quality of Oriental Tobacco Krumovgrad 90
Authors: Violina R. Angelova, Venelina T. Popova, Radka V. Ivanova, Givko T. Ivanov, Krasimir I. Ivanov
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A comparative research on the impact of compost on uptake and allocation of nutrients and heavy metals and quality of Oriental tobacco Krumovgrad 90 has been carried out. The experiment was performed on an agricultural field contaminated by the lead zinc smelter near the town of Kardzali, Bulgaria, after closing the lead production. The compost treatments had significant effects on the uptake and allocation of plant nutrients and heavy metals. The incorporation of compost leads to decrease in the amount of heavy metals present in the tobacco leaves, with Cd, Pb and Zn having values of 36%, 12% and 6%, respectively. Application of the compost leads to increased content of potassium, calcium and magnesium in the leaves of tobacco, and therefore, may favorably affect the burning properties of tobacco. The incorporation of compost in the soil has a negative impact on the quality and typicality of the oriental tobacco variety of Krumovgrad 90. The incorporation of compost leads to an increase in the size of the tobacco plant leaves, the leaves become darker in colour, less fleshy and undergo a change in form, becoming (much) broader in the second, third and fourth stalk position. This is accompanied by a decrease in the quality of the tobacco. The incorporation of compost also results in an increase in the mineral substances (pure ash), total nicotine and nitrogen, and a reduction in the amount of reducing sugars, which causes the quality of the tobacco leaves to deteriorate (particularly in the third and fourth harvests).
Keywords: Chemical composition, compost, oriental tobacco, quality.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1260246 Hybrid Collaborative-Context Based Recommendations for Civil Affairs Operations
Authors: Patrick Cummings, Laura Cassani, Deirdre Kelliher
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In this paper we present findings from a research effort to apply a hybrid collaborative-context approach for a system focused on Marine Corps civil affairs data collection, aggregation, and analysis called the Marine Civil Information Management System (MARCIMS). The goal of this effort is to provide operators with information to make sense of the interconnectedness of entities and relationships in their area of operation and discover existing data to support civil military operations. Our approach to build a recommendation engine was designed to overcome several technical challenges, including 1) ensuring models were robust to the relatively small amount of data collected by the Marine Corps civil affairs community; 2) finding methods to recommend novel data for which there are no interactions captured; and 3) overcoming confirmation bias by ensuring content was recommended that was relevant for the mission despite being obscure or less well known. We solve this by implementing a combination of collective matrix factorization (CMF) and graph-based random walks to provide recommendations to civil military operations users. We also present a method to resolve the challenge of computation complexity inherent from highly connected nodes through a precomputed process.
Keywords: Recommendation engine, collaborative filtering, context based recommendation, graph analysis, coverage, civil affairs operations, Marine Corps.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 365245 Experimental Investigation of the Influence of Cement on Soil-Municipal Solid Incineration Fly Ash Mix Properties
Authors: G. Aouf, D. Tabbal, A. Sabsabi, R. Aouf
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The aim of this study is to assess the viability of utilizing Municipal Solid Waste Incineration Fly Ash (MSWIFA) with Ordinary Portland cement as soil reinforcement materials for geotechnical engineering applications. A detailed experimental program is carried out followed by analysis of results. Soil samples were prepared by adding cement to MSWIFA-soil mix at different percentages. Then, a series of laboratory tests were performed namely: Sieve analysis, Atterberg limits tests, Unconfined compression test, and Proctor tests. A parametric study is conducted to investigate the effect of adding the cement at different percentages on the unconfined compression strength, maximum dry density (MDD), and optimum moisture content (OMC) of clayey soil-MSWIFA. The variations of admixtures’ contents were 10%, 20%, and 30% for MSWIFA by dry total weight of soil and 10%, 15%, and 20% for Portland cement by dry total weight of the mix. The test results reveal that adding MSWIFA to the soil up to 20% increased the MDD of the mixture and decreased the OMC, then an opposite trend for results were found when the percentage of MSWIFA exceeds 20%. This is due to the low specific gravity of MSWIFA and to the greater water absorption of MSWIFA. The laboratory tests also indicate that the Unconfined Compression Test values were found to be increased for all the mixtures with curing periods of 7, 14, and 28 days. It is also observed that the cement increased the strength of the finished product of the mix of soil and MSWIFA.
Keywords: Clayey soil, cement, Municipal Solid Waste Incineration Fly Ash, MSWIFA, unconfined compression strength.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 316244 Delineation of Oil – Polluted Sites in Ibeno LGA, Nigeria, Using Microbiological and Physicochemical Characterization
Authors: Ime R. Udotong, Justina I. R. Udotong
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Mobil Producing Nigeria Unlimited (MPNU), a subsidiary of ExxonMobil and the highest crude oil & condensate producer in Nigeria has its operational base and an oil terminal, the Qua Iboe terminal (QIT) located at Ibeno, Nigeria. Other oil companies like Network Exploration and Production Nigeria Ltd, Frontier Oil Ltd; Shell Petroleum Development Company Ltd; Elf Petroleum Nigeria Ltd and Nigerian Agip Energy, a subsidiary of the Italian ENI E&P operate onshore, on the continental shelf and in deep offshore of the Atlantic Ocean, respectively with the coastal waters of Ibeno, Nigeria as the nearest shoreline. This study was designed to delineate the oil-polluted sites in Ibeno, Nigeria using microbiological and physico-chemical characterization of soils, sediments and ground and surface water samples from the study area. Results obtained revealed that there have been significant recent hydrocarbon inputs into this environment as observed from the high counts of hydrocarbonoclastic microorganisms in excess of 1% at all the stations sampled. Moreover, high concentrations of THC, BTEX and heavy metals contents in all the samples analyzed corroborate the high recent crude oil input into the study area. The results also showed that the pollution of the different environmental media sampled were of varying degrees, following the trend: ground water > surface water > sediments > soils.Keywords: Microbiological characterization, oil-polluted sites, physico-chemical analyses, total hydrocarbon content.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2294243 Discovery and Capture of Organizational Knowledge from Unstructured Information
Authors: J. Gu, W.B. Lee, C.F. Cheung, E. Tsui, W.M. Wang
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Knowledge of an organization does not merely reside in structured form of information and data; it is also embedded in unstructured form. The discovery of such knowledge is particularly difficult as the characteristic is dynamic, scattered, massive and multiplying at high speed. Conventional methods of managing unstructured information are considered too resource demanding and time consuming to cope with the rapid information growth. In this paper, a Multi-faceted and Automatic Knowledge Elicitation System (MAKES) is introduced for the purpose of discovery and capture of organizational knowledge. A trial implementation has been conducted in a public organization to achieve the objective of decision capture and navigation from a number of meeting minutes which are autonomously organized, classified and presented in a multi-faceted taxonomy map in both document and content level. Key concepts such as critical decision made, key knowledge workers, knowledge flow and the relationship among them are elicited and displayed in predefined knowledge model and maps. Hence, the structured knowledge can be retained, shared and reused. Conducting Knowledge Management with MAKES reduces work in searching and retrieving the target decision, saves a great deal of time and manpower, and also enables an organization to keep pace with the knowledge life cycle. This is particularly important when the amount of unstructured information and data grows extremely quickly. This system approach of knowledge management can accelerate value extraction and creation cycles of organizations.Keywords: Knowledge-Based System, Knowledge Elicitation, Knowledge Management, Taxonomy, Unstructured Information Management
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1832242 Noise Reduction in Web Data: A Learning Approach Based on Dynamic User Interests
Authors: Julius Onyancha, Valentina Plekhanova
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One of the significant issues facing web users is the amount of noise in web data which hinders the process of finding useful information in relation to their dynamic interests. Current research works consider noise as any data that does not form part of the main web page and propose noise web data reduction tools which mainly focus on eliminating noise in relation to the content and layout of web data. This paper argues that not all data that form part of the main web page is of a user interest and not all noise data is actually noise to a given user. Therefore, learning of noise web data allocated to the user requests ensures not only reduction of noisiness level in a web user profile, but also a decrease in the loss of useful information hence improves the quality of a web user profile. Noise Web Data Learning (NWDL) tool/algorithm capable of learning noise web data in web user profile is proposed. The proposed work considers elimination of noise data in relation to dynamic user interest. In order to validate the performance of the proposed work, an experimental design setup is presented. The results obtained are compared with the current algorithms applied in noise web data reduction process. The experimental results show that the proposed work considers the dynamic change of user interest prior to elimination of noise data. The proposed work contributes towards improving the quality of a web user profile by reducing the amount of useful information eliminated as noise.Keywords: Web log data, web user profile, user interest, noise web data learning, machine learning.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1719241 Building Blocks for the Next eGovernment Era: Exploratory Study Based on Dubai and UAE’s Ministry of Happiness Communication in 2020
Authors: Diamantino Ribeiro, António Pedro Costa, Jorge Remondes
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Dubai and the UAE governments have been investing in technology and digital communication for a long time. These governments are pioneers in introducing innovative strategies, policies and projects. They are also recognized worldwide for defining and implementing long term public programs. In terms of eGovernment Dubai and the UAE rank among the world’s most advanced. Both governments have surprised the world a few years ago by creating a Happiness Ministry. This paper focuses on UAE’s government digital strategies and its approach to the next era. The main goal of this exploratory study is to understand the new era of eGovernment and transfer of the happiness and wellness programs. Data were collected from the corpus latente and analysis was anchored in qualitative methodology using content analysis and observation as analysis techniques. The study allowed to highlight that the 2020 government reshuffle has a strong focus on digital reorganisation and digital sustainability, one of the newest trends in sustainability. Regarding happiness and wellbeing portfolio, we were able to observe that there has been a major change within the government organisation: The Ministry of Happiness was extinct and the Ministry of Community Development will manage the so-called ‘Happiness Portfolio’. Additionally, our observation allowed to note the government dual approach to governance: one through digital transformation, thus enhancing the digital sustainability process and, the second one trough government development.
Keywords: Ministry of Happiness, eGovernment, communication, digital sustainability.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 481240 Cooperative Learning: A Case Study on Teamwork through Community Service Project
Authors: Priyadharshini Ahrumugam
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Cooperative groups through much research have been recognized to churn remarkable achievements instead of solitary or individualistic efforts. Based on Johnson and Johnson’s model of cooperative learning, the five key components of cooperation are positive interdependence, face-to-face promotive interaction, individual accountability, social skills, and group processing. In 2011, the Malaysian Ministry of Higher Education (MOHE) introduced the Holistic Student Development policy with the aim to develop morally sound individuals equipped with lifelong learning skills. The Community Service project was included in the improvement initiative. The purpose of this study is to assess the relationship of team-based learning in facilitating particularly students’ positive interdependence and face-to-face promotive interaction. The research methods involve in-depth interviews with the team leaders and selected team members, and a content analysis of the undergraduate students’ reflective journals. A significant positive relationship was found between students’ progressive outlook towards teamwork and the highlighted two components. The key findings show that students have gained in their individual learning and work results through teamwork and interaction with other students. The inclusion of Community Service as a MOHE subject resonates with cooperative learning methods that enhances supportive relationships and develops students’ social skills together with their professional skills.Keywords: Community service, cooperative learning, positive interdependence, teamwork.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2185239 Modeling the Effect of Thermal Gradation on Steady-State Creep Behavior of Isotropic Rotating Disc Made of Functionally Graded Material
Authors: Tania Bose, Minto Rattan, Neeraj Chamoli
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In this paper, an attempt has been made to study the effect of thermal gradation on the steady-state creep behavior of rotating isotropic disc made of functionally graded material using threshold stress based Sherby’s creep law. The composite discs made of aluminum matrix reinforced with silicon carbide particulate have been taken for analysis. The stress and strain rate distributions have been calculated for the discs rotating at elevated temperatures having thermal gradation. The material parameters of creep vary radially and have been estimated by regression fit of the available experimental data. Investigations for discs made up of linearly increasing particle content operating under linearly decreasing temperature from inner to outer radii have been done using von Mises’ yield criterion. The results are displayed and compared graphically in designer friendly format for the above said disc profile with the disc made of particle reinforced composite operating under uniform temperature profile. It is observed that radial and tangential stresses show minor variation and the strain rates vary significantly in the presence of thermal gradation as compared to disc having uniform temperature.Keywords: Creep, functionally graded isotropic material, steady-state, thermal gradation.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 799238 Knowledge, Perceptions and Acceptability to Strengthening Adolescents’ Sexual and Reproductive Health Education amongst Secondary Schools in Gulu District
Authors: Lule Herman, E. Ovuga, M. Mshilla, S. Ojara, G. Kimbugwe, A. P. Adrawa, N. Mahuro
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Adolescents in Northern Uganda are at risk of teenage pregnancies, unsafe abortions and sexually transmitted infections (STIs). There is silence on sex both at home and school. This cross sectional descriptive analytical study interviews a random sample of 827 students and 13 teachers on knowledge, perception and acceptability to a comprehensive adolescent sexual and reproductive health education in “O” and “A” level secondary schools in Gulu District. Quantitative data was analyzed using SPSS 16.0. Directed content analysis of themes of transcribed qualitative data was conducted manually for common codes, sub-categories and categories. Of the 827 students; 54.3% (449) reported being in a sexual relationship especially those aged 15-17 years. Majority 96.1% (807) supported the teaching of a comprehensive ASRHE, citing no negative impact 71.5% (601). Majority 81.6% (686) agreed that such education could help prevention of STIs, abortions and teenage pregnancies, and that it should be taught by health workers 69.0% (580). Majority 76.6% (203) reported that ASRHE was not currently being taught in their schools. Students had low knowledge levels and misconceptions about ASRHE. ASRHE was highly acceptable though not being emphasized; its success in school settings requires multidisciplinary culturally sensitive approaches amongst which health workers should be frontiers.
Keywords: Acceptability, ASRHE, Knowledge, Perception.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2278237 Predicting Mortality among Acute Burn Patients Using BOBI Score vs. FLAMES Score
Authors: S. Moustafa El Shanawany, I. Labib Salem, F. Mohamed Magdy Badr El Dine, H. Tag El Deen Abd Allah
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Thermal injuries remain a global health problem and a common issue encountered in forensic pathology. They are a devastating cause of morbidity and mortality in children and adults especially in developing countries, causing permanent disfigurement, scarring and grievous hurt. Burns have always been a matter of legal concern in cases of suicidal burns, self-inflicted burns for false accusation and homicidal attempts. Assessment of burn injuries as well as rating permanent disabilities and disfigurement following thermal injuries for the benefit of compensation claims represents a challenging problem. This necessitates the development of reliable scoring systems to yield an expected likelihood of permanent disability or fatal outcome following burn injuries. The study was designed to identify the risk factors of mortality in acute burn patients and to evaluate the applicability of FLAMES (Fatality by Longevity, APACHE II score, Measured Extent of burn, and Sex) and BOBI (Belgian Outcome in Burn Injury) model scores in predicting the outcome. The study was conducted on 100 adult patients with acute burn injuries admitted to the Burn Unit of Alexandria Main University Hospital, Egypt from October 2014 to October 2015. Victims were examined after obtaining informed consent and the data were collected in specially designed sheets including demographic data, burn details and any associated inhalation injury. Each burn patient was assessed using both BOBI and FLAMES scoring systems. The results of the study show the mean age of patients was 35.54±12.32 years. Males outnumbered females (55% and 45%, respectively). Most patients were accidently burnt (95%), whereas suicidal burns accounted for the remaining 5%. Flame burn was recorded in 82% of cases. As well, 8% of patients sustained more than 60% of total burn surface area (TBSA) burns, 19% of patients needed mechanical ventilation, and 19% of burnt patients died either from wound sepsis, multi-organ failure or pulmonary embolism. The mean length of hospital stay was 24.91±25.08 days. The mean BOBI score was 1.07±1.27 and that of the FLAMES score was -4.76±2.92. The FLAMES score demonstrated an area under the receiver operating characteristic (ROC) curve of 0.95 which was significantly higher than that of the BOBI score (0.883). A statistically significant association was revealed between both predictive models and the outcome. The study concluded that both scoring systems were beneficial in predicting mortality in acutely burnt patients. However, the FLAMES score could be applied with a higher level of accuracy.Keywords: BOBI, Burns, FLAMES, scoring systems, outcome.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1151236 Experimental Investigation and Sensitivity Analysis for the Effects of Fracture Parameters to the Conductance Properties of Laterite
Authors: Bai Wei, Kong Ling-Wei, Guo Ai-Guo
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This experiment discusses the effects of fracture parameters such as depth, length, width, angle and the number of the fracture to the conductance properties of laterite using the DUK-2B digital electrical measurement system combined with the method of simulating the fractures. The results of experiment show that the changes of fracture parameters produce effects to the conductance properties of laterite. There is a clear degressive period of the conductivity of laterite during increasing the depth, length, width, or the angle and the quantity of fracture gradually. When the depth of fracture exceeds the half thickness of the soil body, the conductivity of laterite shows evidently non-linear diminishing pattern and the amplitude of decrease tends to increase. The length of fracture has fewer effects than the depth to the conductivity. When the width of fracture reaches some fixed values, the change of the conductivity is less sensitive to the change of the width, and at this time, the conductivity of laterite maintains at a stable level. When the angle of fracture is less than 45°, the decrease of the conductivity is more clearly as the angle increases. But when angle is more than 45°, change of the conductivity is relatively gentle as the angle increases. The increasing quantity of the fracture causes the other fracture parameters having great impact on the change of conductivity. When moisture content and temperature were unchanged, depth and angle of fractures are the major factors affecting the conductivity of laterite soil; quantity, length, and width are minor influencing factors. The sensitivity of fracture parameters affect conductivity of laterite soil is: depth >angles >quantity >length >width.Keywords: laterite, fracture parameters, conductance properties, conductivity, uniform design, sensitivity analysis
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1418235 Adaptability of ‘Monti Dauni’ Bean Ecotypes in Plain Areas
Authors: Disciglio G., Nardella E., Gatta G., Giuliani M.M., Tarantino A.
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The bean (Phaseolus vulgaris L.) is one of the best known of the legumes, and it has a long cultivation tradition in Italy. The territory of “Subappennino Dauno” (southern Italy) is at around 700 m a.s.l. and is predominantly grown with cereals, olive trees and grapevines. Ecotypes of white beans to eat dry (such as cannellini beans) are also grown, which are sought for their palatability, high digestibility, and ease of cooking. However, these are not easy to find on the market due to their low production in relatively small areas and on small family farms that use seeds handed down from generation to generation. The introduction of these ecotypes in plain areas of the Puglia region would provide an opportunity to promote the diffusion of this type of bean. To investigate the adaptability of these ecotypes in plain environments (Cerignola, in southern Italy) a comparative trial was carried out between three ‘Monti Dauni’ ecotypes (E1, E2, E3) that are native to mountain areas and the similar commercial variety, ‘Cannellini’. The data provide useful information about the quantitative and qualitative characteristics of these ecotypes when grown in lowland environments. Ecotype E3 provided the greatest bean production (2.34 t ha-1) compared to ‘Cannellini’ (1.28 t ha-1) and the other ecotypes (0.55 and 0.40 t ha-1, for E1 and E2, respectively), due to its greater plant growth and the larger size of the seed (and thickness, in particular). Finally, ecotype E2 provided the greatest protein content (31.2%), although not significantly different from the commercial cultivar ‘Cannellini’ (32.1%).
Keywords: 'Monti Dauni' bean, ecotypes, adaptability in plain areas, quali-quantitive.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1542234 Development of a Double Coating Technique for Recycled Concrete Aggregates Used in Hot-mix Asphalt
Authors: Abbaas I. Kareem, H. Nikraz
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The use of recycled concrete aggregates (RCAs) in hot-mix asphalt (HMA) production could ease natural aggregate shortage and maintain sustainability in modern societies. However, it was the attached cement mortar and other impurities that make the RCAs behave differently than high-quality aggregates. Therefore, different upgrading treatments were suggested to enhance its properties before being used in HMA production. Disappointedly, some of these treatments had caused degradation to some RCA properties. In order to avoid degradation, a coating technique is developed. This technique is based on combining of two main treatments, so it is named as double coating technique (DCT). Dosages of 0%, 20%, 40% and 60% uncoated RCA, RCA coated with Cement Slag Paste (CSP), and Double Coated Recycled Concrete Aggregates (DCRCAs) in place of granite aggregates were evaluated. The results indicated that the DCT improves strength and reduces water absorption of the DCRCAs compared with uncoated RCAs and RCA coated with CSP. In addition, the DCRCA asphalt mixtures exhibit stability values higher than those obtained for mixes made with granite aggregates, uncoated RCAs and RCAs coated with CSP. Also, the DCRCA asphalt mixtures require less bitumen to achieve the optimum bitumen content (OBC) than those manufactured with uncoated RCA and RCA-coated with CSP. Although the results obtained were encouraging, more testing is required in order to examine the effect of the DCT on performance properties of DCRCA- asphalt mixtures such as rutting and fatigue.
Keywords: Recycled concrete aggregates, hot mix asphalt, double coating technique, aggregate crashed value, Marshall parameters.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 832233 Effects of Process Parameters on the Yield of Oil from Coconut Fruit
Authors: Ndidi F. Amulu, Godian O. Mbah, Maxwel I. Onyiah, Callistus N. Ude
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Analysis of the properties of coconut (Cocos nucifera) and its oil was evaluated in this work using standard analytical techniques. The analyses carried out include proximate composition of the fruit, extraction of oil from the fruit using different process parameters and physicochemical analysis of the extracted oil. The results showed the percentage (%) moisture, crude lipid, crude protein, ash and carbohydrate content of the coconut as 7.59, 55.15, 5.65, 7.35 and 19.51 respectively. The oil from the coconut fruit was odourless and yellowish liquid at room temperature (30oC). The treatment combinations used (leaching time, leaching temperature and solute: solvent ratio) showed significant differences (P<0.05) in the yield of oil from coconut flour. The oil yield ranged between 36.25%-49.83%. Lipid indices of the coconut oil indicated the acid value (AV) as 10.05Na0H/g of oil, free fatty acid (FFA) as 5.03%, saponification values (SV) as 183.26mgKOH-1g of oil, iodine value (IV) as 81.00 I2/g of oil, peroxide value (PV) as 5.00 ml/ g of oil and viscosity (V) as 0.002. A standard statistical package minitab version 16.0 program was used in the regression analysis and analysis of variance (ANOVA). The statistical software mentioned above was also used to generate various plots such as single effect plot, interactions effect plot and contour plot. The response or yield of oil from the coconut flour was used to develop a mathematical model that correlates the yield to the process variables studied. The maximum conditions obtained that gave the highest yield of coconut oil were leaching time of 2hrs, leaching temperature of 50oC and solute/solvent ratio of 0.05g/ml.
Keywords: Coconut, oil-extraction, optimization, physicochemical, proximate.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2639232 Experimental Investigation of a Mixture of Methane, Carbon Dioxide and Nitrogen Gas Hydrate Formation in Water-Based Drilling Mud in the Presence or Absence of Thermodynamic Inhibitors
Authors: F. Esmaeilzadeh, Y. Fayazi, J. Fathikaljahi
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Gas hydrates form when a number of factors co-exist: free water, hydrocarbon gas, cold temperatures and high pressures are typical of the near mud-line conditions in a deepwater drilling operation. Subsequently, when drilling with water based muds, particularly on exploration wells, the risk of hydrate formation associated with a gas influx is high. The consequences of gas hydrate formation while drilling are severe, and as such, every effort should be made to ensure the risk of hydrate formation is either eliminated or significantly reduced. Thermodynamic inhibitors are used to reduce the free water content of a drilling mud, and thus suppress the hydrate formation temperature. Very little experimental work has been performed by oil and gas research companies on the evaluation of gas hydrate formation in a water-based drilling mud. The main objective of this paper is to investigate the experimental gas hydrate formation for a mixture of methane, carbon dioxide & nitrogen in a water-based drilling mud with or without presence of different concentrations of thermodynamic inhibitors including pure salt and a combination of salt with methanol or ethylene glycol at different concentrations in a static loop apparatus. The experiments were performed using a static loop apparatus consisting of a 2.4307 cm inside diameter and 800 cm long pipe. All experiments were conducted at 2200 psia. The temperature in the loop was decreased at a rate of 3.33 °F/h from initial temperature of 80 °F.Keywords: Hydrate formation, thermodynamic inhibitor, waterbaseddrilling mud, salt, static loop apparatus.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1790231 Neighborhood Sustainability Assessment Tools: A Conceptual Framework for Their Use in Building Adaptive Capacity to Climate Change
Authors: Sally Naji, Julie Gwilliam
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Climate change remains a challenging matter for the human and the built environment in the 21st century, where the need to consider adaptation to climate change in the development process is paramount. However, there remains a lack of information regarding how we should prepare responses to this issue, such as through developing organized and sophisticated tools enabling the adaptation process. This study aims to build a systematic framework approach to investigate the potentials that Neighborhood Sustainability Assessment tools (NSA) might offer in enabling both the analysis of the emerging adaptive capacity to climate change. The analysis of the framework presented in this paper aims to discuss this issue in three main phases. The first part attempts to link sustainability and climate change, in the context of adaptive capacity. It is argued that in deciding to promote sustainability in the context of climate change, both the resilience and vulnerability processes become central. However, there is still a gap in the current literature regarding how the sustainable development process can respond to climate change. As well as how the resilience of practical strategies might be evaluated. It is suggested that the integration of the sustainability assessment processes with both the resilience thinking process, and vulnerability might provide important components for addressing the adaptive capacity to climate change. A critical review of existing literature is presented illustrating the current lack of work in this field, integrating these three concepts in the context of addressing the adaptive capacity to climate change. The second part aims to identify the most appropriate scale at which to address the built environment for the climate change adaptation. It is suggested that the neighborhood scale can be considered as more suitable than either the building or urban scales. It then presents the example of NSAs, and discusses the need to explore their potential role in promoting the adaptive capacity to climate change. The third part of the framework presents a comparison among three example NSAs, BREEAM Communities, LEED-ND, and CASBEE-UD. These three tools have been selected as the most developed and comprehensive assessment tools that are currently available for the neighborhood scale. This study concludes that NSAs are likely to present the basis for an organized framework to address the practical process for analyzing and yet promoting Adaptive Capacity to Climate Change. It is further argued that vulnerability (exposure & sensitivity) and resilience (Interdependence & Recovery) form essential aspects to be addressed in the future assessment of NSA’s capability to adapt to both short and long term climate change impacts. Finally, it is acknowledged that further work is now required to understand impact assessment in terms of the range of physical sectors (Water, Energy, Transportation, Building, Land Use and Ecosystems), Actor and stakeholder engagement as well as a detailed evaluation of the NSA indicators, together with a barriers diagnosis process.Keywords: Adaptive capacity, climate change, NSA tools, resilience, vulnerability.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2149230 Starch Based Biofilms for Green Packaging
Authors: Roshafima R. Ali, W. A. Wan Abdul Rahman, Rafiziana M. Kasmani, N. Ibrahim
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This current research focused on development of degradable starch based packaging film with enhanced mechanical properties. A series of low density polyethylene (LDPE)/tapioca starch compounds with various tapioca starch contents were prepared by twin screw extrusion with the addition of maleic anhydride grafted polyethylene as compatibilizer. Palm cooking oil was used as processing aid to ease the blown film process, thus, degradable film can be processed via conventional blown film machine. Studies on their characteristics, mechanical properties and biodegradation were carried out by Fourier Transform Infrared (FTIR) spectroscopy and optical properties, tensile test and exposure to fungi environment respectively. The presence of high starch contents had an adverse effect on the tensile properties of LDPE/tapioca starch blends. However, the addition of compatibilizer to the blends improved the interfacial adhesion between the two materials, hence, improved the tensile properties of the films. High content of starch amount also was found to increase the rate of biodegradability of LDPE/tapioca starch films. It can be proved by exposure of the film to fungi environment. A growth of microbes colony can be seen on the surface of LDPE/tapioca starch film indicates that the granular starch present on the surface of the polymer film is attacked by microorganisms, until most of it is assimilated as a carbon source.
Keywords: Degradable polymer, starch based biofilms, blown film extrusion, green food packaging.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 5205229 Power Transformers Insulation Material Investigations: Partial Discharge
Authors: Jalal M. Abdallah
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There is a great problem in testing and investigations the reliability of different type of transformers insulation materials. It summarized in how to create and simulate the real conditions of working transformer and testing its insulation materials for Partial Discharge PD, typically as in the working mode. A lot of tests may give untrue results as the physical behavior of the insulation material differs under tests from its working condition. In this work, the real working conditions were simulated, and a large number of specimens have been tested. The investigations first stage, begin with choosing samples of different types of insulation materials (papers, pressboards, etc.). The second stage, the samples were dried in ovens at 105 C0and 0.01bar for 48 hours, and then impregnated with dried and gasless oil (the water content less than 6 ppm.) at 105 C0and 0.01bar for 48 hours, after so specimen cooling at room pressure and temperature for 24 hours. The third stage is investigating PD for the samples using ICM PD measuring device. After that, a continuous test on oil-impregnated insulation materials (paper, pressboards) was developed, and the phase resolved partial discharge pattern of PD signals was measured. The important of this work in providing the industrial sector with trusted high accurate measuring results based on real simulated working conditions. All the PD patterns (results) associated with a discharge produced in well-controlled laboratory condition. They compared with other previous and other laboratory results. In addition, the influence of different temperatures condition on the partial discharge activities was studied.
Keywords: Transformers, insulation materials, voids, partial discharge (PD).
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1404228 Parental Attitudes as a Predictor of Cyber Bullying among Primary School Children
Authors: Bülent Dilmaç, Didem Aydoğan
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Problem Statement:Rapid technological developments of the 21st century have advanced our daily lives in various ways. Particularly in education, students frequently utilize technological resources to aid their homework and to access information. listen to radio or watch television (26.9 %) and e-mails (34.2 %) [26]. Not surprisingly, the increase in the use of technologies also resulted in an increase in the use of e-mail, instant messaging, chat rooms, mobile phones, mobile phone cameras and web sites by adolescents to bully peers. As cyber bullying occurs in the cyber space, lesser access to technologies would mean lesser cyber-harm. Therefore, the frequency of technology use is a significant predictor of cyber bullying and cyber victims. Cyber bullies try to harm the victim using various media. These tools include sending derogatory texts via mobile phones, sending threatening e-mails and forwarding confidential emails to everyone on the contacts list. Another way of cyber bullying is to set up a humiliating website and invite others to post comments. In other words, cyber bullies use e-mail, chat rooms, instant messaging, pagers, mobile texts and online voting tools to humiliate and frighten others and to create a sense of helplessness. No matter what type of bullying it is, it negatively affects its victims. Children who bully exhibit more emotional inhibition and attribute themselves more negative self-statements compared to non-bullies. Students whose families are not sympathetic and who receive lower emotional support are more prone to bully their peers. Bullies have authoritarian families and do not get along well with them. The family is the place where the children-s physical, social and psychological needs are satisfied and where their personalities develop. As the use of the internet became prevalent so did parents- restrictions on their children-s internet use. However, parents are unaware of the real harm. Studies that explain the relationship between parental attitudes and cyber bullying are scarce in literature. Thus, this study aims to investigate the relationship between cyber bullying and parental attitudes in the primary school. Purpose of Study: This study aimed to investigate the relationship between cyber bullying and parental attitudes. A second aim was to determine whether parental attitudes could predict cyber bullying and if so which variables could predict it significantly. Methods:The study had a cross-sectional and relational survey model. A demographics information form, questions about cyber bullying and a Parental Attitudes Inventory were conducted with a total of 346 students (189 females and 157 males) registered at various primary schools. Data was analysed by multiple regression analysis using the software package SPSS 16.
Keywords: Cyber bullying, cyber victim, parental attitudes, primary school students.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3838227 Evaluating the Sustainability of Agricultural by Indicator that Appropriate to the Area of Ban Phaeo District, Samut Sakorn Province, Thailand
Authors: N. Talisa, K. Rungsarid, P. Chakrit
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The objectives of the research are to study the existing agricultural patterns, and to evaluate the sustainability of agricultural on economic, social and environmental aspects. The samplings were the representatives of the agriculturist group from Ban Paew district, Samut Sakorn province by purposive sampling method of 30 households. The tools being used were interview forms together with the Rapid Rural Appraisal (RRA) and the Participation Rural Appraisal (PRA). The information collected was analyzed with the principle of Content Analysis andusing Descriptive Statistics. After that all the information gotten was analyze the sustainability on the household level and village level. The research result can be concluded as follows: The agricultural Patterns: For most of the cultivation main crop was fruit trees planted and the supplement crop was around the patch or added other plants in the trenches. There were trenches for the cultivating water. The product distribution was by selling (97.5%) and the selling to middle man was the highest number (62.5%). Evaluating the sustainability of the agricultural by the indicators which were appropriate to the area: For the agricultural sustainability on the household level it was found that only one household had sustainable, others household had conditioned sustainable. For on the village level it was found that the sustainability on the issue of agricultural knowledge training had the lowest level (Sustainability index = 31.67%). Secondary was the acknowledging about soil information (Sustainability index = 35.0), and the household labors on agriculture, net return over cash cost (Sustainability index = 55.0%) respectively. Performance percentage is 48.81 %. It was brought to the conclusion that this area did not have the agricultural sustainability.
Keywords: Sustainability of agricultural, sustainability indicators, sustainability index.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1637226 Unpacking Chilean Preservice Teachers’ Beliefs on Practicum Experiences through Digital Stories
Authors: Claudio Díaz, Mabel Ortiz
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An EFL teacher education programme in Chile takes five years to train a future teacher of English. Preservice teachers are prepared to learn an advanced level of English and teach the language from 5th to 12th grade in the Chilean educational system. In the context of their first EFL Methodology course in year four, preservice teachers have to create a five-minute digital story that starts from a critical incident they have experienced as teachers-to-be during their observations or interventions in the schools. A critical incident can be defined as a happening, a specific incident or event either observed by them or involving them. The happening sparks their thinking and may make them subsequently think differently about the particular event. When they create their digital stories, preservice teachers put technology, teaching practice and theory together to narrate a story that is complemented by still images, moving images, text, sound effects and music. The story should be told as a personal narrative, which explains the critical incident. This presentation will focus on the creation process of 50 Chilean preservice teachers’ digital stories highlighting the critical incidents they started their stories. It will also unpack preservice teachers’ beliefs and reflections when approaching their teaching practices in schools. These beliefs will be coded and categorized through content analysis to evidence preservice teachers’ most rooted conceptions about English teaching and learning in Chilean schools. The findings seem to indicate that preservice teachers’ beliefs are strongly mediated by contextual and affective factors.Keywords: Beliefs, Digital stories, Preservice teachers, Practicum.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1434225 Preparation of Corn Flour Based Extruded Product and Evaluate Its Physical Characteristics
Authors: C. S. Saini
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The composite flour blend consisting of corn, pearl millet, black gram and wheat bran in the ratio of 80:5:10:5 was taken to prepare the extruded product and their effect on physical properties of extrudate was studied. The extrusion process was conducted in laboratory by using twin screw extruder. The physical characteristics evaluated include lateral expansion, bulk density, water absorption index, water solubility index, and rehydration ratio and moisture retention. The Central Composite Rotatable Design (CCRD) was used to decide the level of processing variables i.e. feed moisture content (%), screw speed (rpm), and barrel temperature (oC) for the experiment. The data obtained after extrusion process were analyzed by using response surface methodology. A second order polynomial model for the dependent variables was established to fit the experimental data. The numerical optimization studies resulted in 127°C of barrel temperature, 246 rpm of screw speed, and 14.5% of feed moisture as optimum variables to produce acceptable extruded product. The responses predicted by the software for the optimum process condition resulted in lateral expansion 126%, bulk density 0.28 g/cm3, water absorption index 4.10 g/g, water solubility index 39.90%, rehydration ratio 544% and moisture retention 11.90% with 75% desirability.Keywords: Black gram, corn flour, extrusion, physical characteristics.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3294224 Effect of Utilization of Geosynthetic on Reducing the Required Thickness of Subbase Layer of a Two Layered Soil
Authors: R. Ziaie Moayed, M. Nazari
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This paper tries to study the effect of geosynthetic inclusion on the improvement of the load-settlement characters of two layered soil. In addition, the effect of geogrid and geotextile in reduction of the required thickness of subbase layer in unpaved roads is studied. Considering the vast application of bearing ratio tests in road construction projects, this test is used in present investigation. Bearing ratio tests were performed on two layered soil including a granular soil layer at the top (as the subbase layer) and a weak clayey soil placed at the bottom (as the subgrade layer). These tests were performed for different conditions including unreinforced and reinforced by geogrid and geotextile and three thicknesses for top layer soil (subbase layer). In the reinforced condition the reinforcing element was placed on the interface of the top granular layer and the beneath clayey layer to study the separation effect of geosynthetics. In all tests the soils (both granular and clayey soil layers) were compacted according to optimum water content. At the end, the diagrams were plotted and were compared with each other. Furthermore, a comparison between geogrids and geotextiles behaviors on two layer soil is done in this paper. The results show an increase in compression strength of reinforced specimen in comparison with unreinforced soil sample. The effect of geosynthetic inclusion reduces by increasing the subbase thickness. In addition it was found that geogrids have more desirable behavior rather than geotextiles due to interlocking with the subbase layer aggregates.
Keywords: Bearing ratio, Subgrade, Subbase, Sand layer thickness, Geosynthetic.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3255223 Fabrication Characteristics and Mechanical Behavior of Fly Ash-Alumina Reinforced Zn-27Al Alloy Matrix Hybrid Composite Using Stir-Casting Technique
Authors: Oluwagbenga B. Fatile, Felix U. Idu, Olajide T. Sanya
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This paper reports the viability of developing Zn-27Al alloy matrix hybrid composites reinforced with alumina, graphite and fly ash (solid waste bye product of coal in thermal power plants). This research work was aimed at developing low cost-high performance Zn-27Al matrix composite with low density. Alumina particulates (Al2O3), graphite added with 0, 2, 3, 4 and 5 wt% fly ash were utilized to prepare 10wt% reinforcing phase with Zn-27Al alloy as matrix using two-step stir casting method. Density measurement, estimated percentage porosity, tensile testing, micro hardness measurement and optical microscopy were used to assess the performance of the composites produced. The results show that the hardness, ultimate tensile strength, and percent elongation of the hybrid composites decrease with increase in fly ash content. The maximum decrease in hardness and ultimate tensile strength of 13.72% and 15.25% respectively were observed for composite grade containing 5wt% fly ash. The percentage elongation of composite sample without fly ash is 8.9% which is comparable with that of the sample containing 2wt% fly ash with percentage elongation of 8.8%. The fracture toughness of the fly ash containing composites was however superior to those of composites without fly ash with 5wt% fly ash containing composite exhibiting the highest fracture toughness. The results show that fly ash can be utilized as complementary reinforcement in ZA-27 alloy matrix composite to reduce cost.Keywords: Fly ash, hybrid composite, mechanical behaviour, stir-cast.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2256222 Carcass Characteristics and Qualities of Philippine White Mallard (Anas boschas L.) and Pekin (Anas platyrhynchos L.) Duck
Authors: Jerico M. Consolacion, Maria Cynthia R. Oliveros
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The Philippine White Mallard duck was compared with Pekin duck for potential meat production. A total of 50 ducklings were randomly assigned to five (5) pens per treatment after one month of brooding. Each pen containing five (5) ducks was considered as a replicate. The ducks were raised until 12 weeks of age and slaughtered at the end of the growing period. Meat from both breeds was analyzed. The data were subjected to the Independent-Sample T-test at 5% level of confidence. Results showed that post-mortem pH (0, 20 minutes, 50 minutes, 1 hour and 20 minutes, 1 hour and 50 minutes, and 24 hours ) did not differ significantly (P>0.05) between breeds. However, Pekin ducks (89.84±0.71) had a significantly higher water-holding capacity than Philippine White Mallard ducks (87.93±0.63) (P<0.05). Also, meat color (CIE L, a, b) revealed that no significant differences among the lightness, redness, and yellowness of the skin (breast) in both breeds (P>0.05) except for the yellowness of the lean muscles of the Pekin duck breast. Pekin duck meat (1.15±0.04) had significantly higher crude fat content than Philippine White Mallard (0.47±0.58). The study clearly showed that breed is a factor and provided some pronounced effects among the parameters. However, these results are considered as preliminary information on the meat quality of Philippine White Mallard duck. Hence, further studies are needed to understand and fully utilize it for meat production and develop different meat products from this breed.Keywords: Crude fat, meat quality, water-holding capacity.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1140221 Systematic Examination of Methods Supporting the Social Innovation Process
Authors: Mariann Veresne Somosi, Zoltan Nagy, Krisztina Varga
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Innovation is the key element of economic development and a key factor in social processes. Technical innovations can be identified as prerequisites and causes of social change and cannot be created without the renewal of society. The study of social innovation can be characterised as one of the significant research areas of our day. The study’s aim is to identify the process of social innovation, which can be defined by input, transformation, and output factors. This approach divides the social innovation process into three parts: situation analysis, implementation, follow-up. The methods associated with each stage of the process are illustrated by the chronological line of social innovation. In this study, we have sought to present methodologies that support long- and short-term decision-making that is easy to apply, have different complementary content, and are well visualised for different user groups. When applying the methods, the reference objects are different: county, district, settlement, specific organisation. The solution proposed by the study supports the development of a methodological combination adapted to different situations. Having reviewed metric and conceptualisation issues, we wanted to develop a methodological combination along with a change management logic suitable for structured support to the generation of social innovation in the case of a locality or a specific organisation. In addition to a theoretical summary, in the second part of the study, we want to give a non-exhaustive picture of the two counties located in the north-eastern part of Hungary through specific analyses and case descriptions.
Keywords: Factors of social innovation, methodological combination, social innovation process, supporting decision-making.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 629220 Coastal Vulnerability Index and Its Projection for Odisha Coast, East Coast of India
Authors: Bishnupriya Sahoo, Prasad K. Bhaskaran
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Tropical cyclone is one among the worst natural hazards that results in a trail of destruction causing enormous damage to life, property, and coastal infrastructures. In a global perspective, the Indian Ocean is considered as one of the cyclone prone basins in the world. Specifically, the frequency of cyclogenesis in the Bay of Bengal is higher compared to the Arabian Sea. Out of the four maritime states in the East coast of India, Odisha is highly susceptible to tropical cyclone landfall. Historical records clearly decipher the fact that the frequency of cyclones have reduced in this basin. However, in the recent decades, the intensity and size of tropical cyclones have increased. This is a matter of concern as the risk and vulnerability level of Odisha coast exposed to high wind speed and gusts during cyclone landfall have increased. In this context, there is a need to assess and evaluate the severity of coastal risk, area of exposure under risk, and associated vulnerability with a higher dimension in a multi-risk perspective. Changing climate can result in the emergence of a new hazard and vulnerability over a region with differential spatial and socio-economic impact. Hence there is a need to have coastal vulnerability projections in a changing climate scenario. With this motivation, the present study attempts to estimate the destructiveness of tropical cyclones based on Power Dissipation Index (PDI) for those cyclones that made landfall along Odisha coast that exhibits an increasing trend based on historical data. The study also covers the futuristic scenarios of integral coastal vulnerability based on the trends in PDI for the Odisha coast. This study considers 11 essential and important parameters; the cyclone intensity, storm surge, onshore inundation, mean tidal range, continental shelf slope, topo-graphic elevation onshore, rate of shoreline change, maximum wave height, relative sea level rise, rainfall distribution, and coastal geomorphology. The study signifies that over a decadal scale, the coastal vulnerability index (CVI) depends largely on the incremental change in variables such as cyclone intensity, storm surge, and associated inundation. In addition, the study also performs a critical analysis on the modulation of PDI on storm surge and inundation characteristics for the entire coastal belt of Odisha State. Interestingly, the study brings to light that a linear correlation exists between the storm-tide with PDI. The trend analysis of PDI and its projection for coastal Odisha have direct practical applications in effective coastal zone management and vulnerability assessment.
Keywords: Bay of Bengal, coastal vulnerability index, power dissipation index, tropical cyclone.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1290219 Impact of Changes of the Conceptual Framework for Financial Reporting on the Indicators of the Financial Statement
Authors: Nadezhda Kvatashidze
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The International Accounting Standards Board updated the conceptual framework for financial reporting. The main reason behind it is to resolve the tasks of the accounting, which are caused by the market development and business-transactions of a new economic content. Also, the investors call for higher transparency of information and responsibility for the results in order to make a more accurate risk assessment and forecast. All these make it necessary to further develop the conceptual framework for financial reporting so that the users get useful information. The market development and certain shortcomings of the conceptual framework revealed in practice require its reconsideration and finding new solutions. Some issues and concepts, such as disclosure and supply of information, its qualitative characteristics, assessment, and measurement uncertainty had to be supplemented and perfected. The criteria of recognition of certain elements (assets and liabilities) of reporting had to be updated, too and all this is set out in the updated edition of the conceptual framework for financial reporting, a comprehensive collection of concepts underlying preparation of the financial statement. The main objective of conceptual framework revision is to improve financial reporting and development of clear concepts package. This will support International Accounting Standards Board (IASB) to set common “Approach & Reflection” for similar transactions on the basis of mutually accepted concepts. As a result, companies will be able to develop coherent accounting policies for those transactions or events that are occurred from particular deals to which no standard is used or when standard allows choice of accounting policy.
Keywords: Conceptual framework, measurement basis, measurement uncertainty, neutrality, prudence, stewardship.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2462