Search results for: auditor’s rotation
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 236

Search results for: auditor’s rotation

236 A Study on the Relation between Auditor Rotation and Audit Quality in Iranian Firms

Authors: Bita Mashayekhi, Marjan Fayyazi, Parisa Sefati

Abstract:

Audit quality is a popular topic in accounting and auditing research because recent decades’ financial crises reduce the reliability of financial reports to public investors and cause significant doubt about the audit profession. Therefore, doing research to identify effective factors in improving audit quality is necessary for bringing back public investors’ trust to financial statements as well as audit reports. In this study, we explore the relationship between audit rotation and audit quality. For this purpose, we employ the Duff (2009) model of audit quality to measure audit quality and use a questionnaire survey of 27 audit service quality attributes. Our results show that there is a negative relationship between auditor’s rotation and audit quality as we consider the auditor’s reputation, capability, assurance, experience, and responsiveness as surrogates for audit quality. There is no evidence for verifying a same relationship when we use the auditor’s independence and expertise for measuring audit quality.

Keywords: Audit quality, auditor’s rotation, reputation, capability, assurance, experience, responsiveness, independence, expertise.

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235 Ways for the Development of the Audit Quality Control System through the Analysis of Ongoing Problems, Experience and Challenges: Example of the Republic of Georgia

Authors: Levan Sabauri

Abstract:

Audit is an independent inspection of the financial statement of the audited person and expresses the opinion of an auditor on the reliability of this statement. The auditor’s activity (auditor’s service) is realized by auditing organizations, individual auditors in connection to conduction of an audit and rendering of audit accompanying services. The profession of auditor means a high level of responsibility for rendered service. Results of decisions made by information users depend on the quality of the auditor’s conclusion. Owners, investors, creditors, and society rely on the opinion of the auditor under the condition that inspection was conducted with good quality. Therefore, the existence of the well-functioning audit quality control system for the administering of the audit is an important issue. An efficient audit quality control system is a substantial challenge that many countries face worldwide, especially those states where these systems are being formed within the respective reform program. The presented article reflects on the best practices of the leading countries, the assumptions and recommendations for the financial accounting, reporting and audit; current reforms in Georgia are made based on this comparative analysis.

Keywords: Audit quality control, audit program, financial statement, perspective analysis.

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234 Problems Occurring in the Process of Audit by Taking into Consideration their Theoretic Aspects against the Background of Reforms Conducted in a Country: The Example of Georgia

Authors: Levan Sabauri

Abstract:

The purpose of this article is an examination of the meaning of theoretic aspects of audit in the context of solving of specific problems of the audit. The audit’s aim is the estimation of financial statements by the auditor, i.e. if they are prepared according to the basic requirements of current financial statements. By examination of concrete examples, we can clearly see problems created in an audit and in often cases, those contradictions which can be caused by incompliance of matters regulated by legislation and by reality. An important part of this work is the analysis of reform in the direction of business accounting, statements and audit in Georgia and its comparison with EU countries. In the article, attention is concentrated on the analysis of specific problems of auditing practice and ways of their solving by taking into consideration theoretical aspects of the audit are proposed.

Keywords: Audit, auditor, auditor’s ethic code, auditor’s risk, financial statement, objectivity.

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233 Image Rotation Using an Augmented 2-Step Shear Transform

Authors: Hee-Choul Kwon, Heeyong Kwon

Abstract:

Image rotation is one of main pre-processing steps for image processing or image pattern recognition. It is implemented with a rotation matrix multiplication. It requires a lot of floating point arithmetic operations and trigonometric calculations, so it takes a long time to execute. Therefore, there has been a need for a high speed image rotation algorithm without two major time-consuming operations. However, the rotated image has a drawback, i.e. distortions. We solved the problem using an augmented two-step shear transform. We compare the presented algorithm with the conventional rotation with images of various sizes. Experimental results show that the presented algorithm is superior to the conventional rotation one.

Keywords: High speed rotation operation, image rotation, transform matrix, image processing, pattern recognition.

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232 An Exploratory Study Regarding the Effects of Auditor Switch, Auditee’s Industry, and Auditee’s Location on Audit Fees in Australia

Authors: Ashkan Mirzay Fashami

Abstract:

This study examines the effects of auditor switch, auditee’s industry, and auditee’s location on audit fees in Australia. It uses fee data of Australian Securities Exchange 500 companies, considering all industry classifications throughout the country from 2006 until 2016. Main findings show that auditor switch does not affect audit fees. However, auditee’s industry affects audit fees. This effect occurs in information technology, financials, energy, and materials sectors among the top 500 companies. Financials, energy, and materials sectors face a fee rise, whereas information technology has a fee cut. The extent of fee changes is different among various industries, wherein the financial sector has the highest increase. Further, auditee’s location affects audit fees. Top 500 companies in Hobart, Perth, and Brisbane face a fee reduction, wherein the highest cut is in Hobart. Further analysis suggests that the Australian audit market is being increasingly concentrated in the hands of the Big Four audit firms.

Keywords: Audit fee, auditor switch, Australia, industry, location.

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231 Effect of Rotating Electrode

Authors: S. Gnapowski, H. Akiyama, S. Hamid R. Hosseini, C. Yamabe

Abstract:

A gold coated copper rotating electrode was used to eliminate surface oxidation effect. This study examined the effect of electrode rotation on the ozone generation process and showed that an ozonizer with an electrode rotating system might be a possible way to increase ozone-synthesis efficiency. Two new phenomena appeared during experiments with the rotating electrode. First was that ozone concentration increased to about two times higher than that of the case with no rotation. Second, input power and discharge area were found to increase with the rotation speed. Both ozone concentration and ozone production efficiency improved in the case of rotating electrode compared to the case with a non-rotating electrode. One possible reason for this was the increase in discharge length of micro-discharges during electrode rotation. The rotating electrode decreased onset voltage, while reactor capacitance increased with rotation. Use of a rotating-type electrode allowed earlier observation of the ozone zero phenomena compared with a non-rotating electrode because, during rotation, the entire electrode surface was functional, allowing nitrogen on the electrode surface to be evenly consumed. Nitrogen demand increased with increasing rotation s

Keywords: Rotating electrode, input power, onset voltage, discharge canal.

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230 Effect of Rotation Rate on Chemical Segragation during Phase Change

Authors: Nouri Sabrina, Benzeghiba Mohamed, Ghezal Abderrahmane

Abstract:

Numerical parametric study is conducted to study the effects of ampoule rotation on the flows and the dopant segregation in vertical bridgman (vb) crystal growth. Calculations were performed in unsteady state. The extended darcy model, which includes the time derivative and coriolis terms, has been employed in the momentum equation. It’s found that the convection, and dopant segregation can be affected significantly by ampoule rotation, and the effect is similar to that by an axial magnetic field. Ampoule rotation decreases the intensity of convection and stretches the flow cell axially. When the convection is weak, the flow can be suppressed almost completely by moderate ampoule rotation and the dopant segregation becomes diffusion-controlled. For stronger convection, the elongated flow cell by ampoule rotation may bring dopant mixing into the bulk melt reducing axial segregation at the early stage of the growth. However, if the cellular flow cannot be suppressed completely, ampoule rotation may induce larger radial segregation due to poor mixing.

Keywords: Numerical Simulation, Heat and mass transfer, vertical solidification, chemical segregation.

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229 Computational Investigation of the Combined Effects of Yaw, Rotation and Ground Proximity on the Aerodynamics of an Isolated Wheel

Authors: T. D. Kothalawala, A. Gatto, L. Wrobel

Abstract:

An exploratory computational investigation using RANS & URANS was carried out to understand the aerodynamics around an isolatedsingle rotating wheel with decreasing ground proximity. The wheel was initially modeled in free air conditions, then with decreasing ground proximity and increased yaw angle with rotational speeds. Three speeds of rotation were applied to the wheel so that the effect of different angular velocities can be investigated. In addition to rotation, three different yaw angles were applied to the rotating wheel in order to understand how these two variables combined affect the aerodynamic flow field around the wheel.

Keywords: Aerodynamics, CFD, Ground Proximity, Landing Gear, Wheel, Rotation, Yaw.

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228 Starting Pitcher Rotation in the Chinese Professional Baseball League based on AHP and TOPSIS

Authors: Chih-Cheng Chen, Meng-Lung Lin, Yung-Tan Lee, Tien-Tze Chen

Abstract:

The rotation of starting pitchers is a strategic issue which has a significant impact on the performance of a professional team. Choosing an optimal starting pitcher from among many alternatives is a multi-criteria decision-making (MCDM) problem. In this study, a model using the Analytic Hierarchy Process (AHP) and Technique for Order Performance by Similarity to the Ideal Solution (TOPSIS) is proposed with which to arrange the starting pitcher rotation for teams of the Chinese Professional Baseball League. The AHP is used to analyze the structure of the starting pitcher selection problem and to determine the weights of the criteria, while the TOPSIS method is used to make the final ranking. An empirical analysis is conducted to illustrate the utilization of the model for the starting pitcher rotation problem. The results demonstrate the effectiveness and feasibility of the proposed model.

Keywords: AHP, TOPSIS, starting pitcher rotation, CPBL

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227 Self-Excited Vibration in Hydraulic Ball Check Valve

Authors: L. Grinis, V. Haslavsky, U. Tzadka

Abstract:

This paper describes an experimental, theoretical model and numerical study of concentrated vortex flow past a sphere in a hydraulic check valve. The phenomenon of the rotation of the ball around the axis of the device through which liquid flows has been found. That is, due to the rotation of the sphere in the check valve vibration is caused. We observe the rotation of the sphere around the longitudinal axis of the check valve. This rotation is induced by a vortex shedding from the sphere. We will discuss computational simulation and experimental investigations of this strong sphere rotation. The frequency of the sphere vibration and interaction with the check valve wall has been measured as a function of the wide range Reynolds Number. The validity of the computational simulation and of the assumptions on which it is based has been proved experimentally. This study demonstrates the possibility to control the vibrations in a hydraulic system and proves to be very effective suppression of the self-excited vibration.

Keywords: Check-valve, vibration, vortex shedding

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226 Determinants of Enterprise Risk Management Adoption: An Empirical Analysis of Malaysian Public Listed Firms

Authors: Nargess Mottaghi Golshan, Siti Zaleha Abdul Rasid

Abstract:

Purpose:This paper aims to gain insights to the influential factors of ERM adoptions by public listed firms in Malaysia. Findings:The two factors of financial leverage and auditor type were found to be significant influential factors for ERM adoption. In other words the findings indicated that firms with higher financial leverage and with a Big Four auditor are more likely to have a form of ERM framework in place. Originality/Value:Since there are relatively few studies conducted in this area and specially in developing economies like Malaysia, this study will broaden the scope of literature by providing novel empirical evidence.

Keywords: Enterprise risk management, risk, public listed company.

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225 Face Recognition with Image Rotation Detection, Correction and Reinforced Decision using ANN

Authors: Hemashree Bordoloi, Kandarpa Kumar Sarma

Abstract:

Rotation or tilt present in an image capture by digital means can be detected and corrected using Artificial Neural Network (ANN) for application with a Face Recognition System (FRS). Principal Component Analysis (PCA) features of faces at different angles are used to train an ANN which detects the rotation for an input image and corrected using a set of operations implemented using another system based on ANN. The work also deals with the recognition of human faces with features from the foreheads, eyes, nose and mouths as decision support entities of the system configured using a Generalized Feed Forward Artificial Neural Network (GFFANN). These features are combined to provide a reinforced decision for verification of a person-s identity despite illumination variations. The complete system performing facial image rotation detection, correction and recognition using re-enforced decision support provides a success rate in the higher 90s.

Keywords: Rotation, Face, Recognition, ANN.

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224 New Moment Rotation Model of Single Web Angle Connections

Authors: Zhengyi Kong, Seung-Eock Kim

Abstract:

Single angle connections, which are bolted to the beam web and the column flange, are studied to investigate their moment-rotation behavior. Elastic–perfectly plastic material behavior is assumed. ABAQUS software is used to analyze the nonlinear behavior of a single angle connection. The identical geometric and material conditions with Lipson’s test are used for verifying finite element models. Since Kishi and Chen’s Power model and Lee and Moon’s Log model are accurate only for a limited range of mechanism, simpler and more accurate hyperbolic function models are proposed.

Keywords: Single-web angle connections, finite element method, moment and rotation, hyperbolic function models.

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223 Rotation Invariant Face Recognition Based on Hybrid LPT/DCT Features

Authors: Rehab F. Abdel-Kader, Rabab M. Ramadan, Rawya Y. Rizk

Abstract:

The recognition of human faces, especially those with different orientations is a challenging and important problem in image analysis and classification. This paper proposes an effective scheme for rotation invariant face recognition using Log-Polar Transform and Discrete Cosine Transform combined features. The rotation invariant feature extraction for a given face image involves applying the logpolar transform to eliminate the rotation effect and to produce a row shifted log-polar image. The discrete cosine transform is then applied to eliminate the row shift effect and to generate the low-dimensional feature vector. A PSO-based feature selection algorithm is utilized to search the feature vector space for the optimal feature subset. Evolution is driven by a fitness function defined in terms of maximizing the between-class separation (scatter index). Experimental results, based on the ORL face database using testing data sets for images with different orientations; show that the proposed system outperforms other face recognition methods. The overall recognition rate for the rotated test images being 97%, demonstrating that the extracted feature vector is an effective rotation invariant feature set with minimal set of selected features.

Keywords: Discrete Cosine Transform, Face Recognition, Feature Extraction, Log Polar Transform, Particle SwarmOptimization.

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222 Complex Energy Signal Model for Digital Human Fingerprint Matching

Authors: Jason Zalev, Reza Sedaghat

Abstract:

This paper describes a complex energy signal model that is isomorphic with digital human fingerprint images. By using signal models, the problem of fingerprint matching is transformed into the signal processing problem of finding a correlation between two complex signals that differ by phase-rotation and time-scaling. A technique for minutiae matching that is independent of image translation, rotation and linear-scaling, and is resistant to missing minutiae is proposed. The method was tested using random data points. The results show that for matching prints the scaling and rotation angles are closely estimated and a stronger match will have a higher correlation.

Keywords: Affine Invariant, Fingerprint Recognition, Matching, Minutiae.

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221 Rotation Invariant Fusion of Partial Image Parts in Vista Creation using Missing View Regeneration

Authors: H. B. Kekre, Sudeep D. Thepade

Abstract:

The automatic construction of large, high-resolution image vistas (mosaics) is an active area of research in the fields of photogrammetry [1,2], computer vision [1,4], medical image processing [4], computer graphics [3] and biometrics [8]. Image stitching is one of the possible options to get image mosaics. Vista Creation in image processing is used to construct an image with a large field of view than that could be obtained with a single photograph. It refers to transforming and stitching multiple images into a new aggregate image without any visible seam or distortion in the overlapping areas. Vista creation process aligns two partial images over each other and blends them together. Image mosaics allow one to compensate for differences in viewing geometry. Thus they can be used to simplify tasks by simulating the condition in which the scene is viewed from a fixed position with single camera. While obtaining partial images the geometric anomalies like rotation, scaling are bound to happen. To nullify effect of rotation of partial images on process of vista creation, we are proposing rotation invariant vista creation algorithm in this paper. Rotation of partial image parts in the proposed method of vista creation may introduce some missing region in the vista. To correct this error, that is to fill the missing region further we have used image inpainting method on the created vista. This missing view regeneration method also overcomes the problem of missing view [31] in vista due to cropping, irregular boundaries of partial image parts and errors in digitization [35]. The method of missing view regeneration generates the missing view of vista using the information present in vista itself.

Keywords: Vista, Overlap Estimation, Rotation Invariance, Missing View Regeneration.

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220 Creating Streamribbons Based on Mass Conservative Streamlines

Authors: Zhenquan Li, Niharika Singh

Abstract:

Streamribbon is used to visualize the rotation of the fluid flow. The rotation of flow is useful in fluid mechanics, engineering and geophysics. This paper introduces the construction technique of streamribbon using the streamline which is generated based on the law of mass conservation. The accuracy of constructed streamribbons is shown through two examples.

Keywords: Mass conservation, streamline, streamtube, streamribbon.

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219 The Effects of Four Organic Cropping Sequences on Soil Phosphorous Cycling and Arbuscular Mycorrhizal Fungi

Authors: R. J. Parham, J. D. Knight

Abstract:

Organic farmers across Saskatchewan face soil phosphorus (P) shortages. Due to the restriction on inputs in organic systems, farmers rely on crop rotation and naturally-occurring arbuscular mycorrhizal fungi (AMF) for plant P supply. Crop rotation is important for disease, pest, and weed management. Crops that are not colonized by AMF (non-mycorrhizal) can decrease colonization of a following crop. An experiment was performed to quantify soil P cycling in four cropping sequences under organic management and determine if mustard (non-mycorrhizal) was delaying the colonization of subsequent wheat. Soils from the four cropping sequences were measured for inorganic soil P (Pi), AMF spore density (SD), phospholipid fatty acid analysis (PLFA, for AMF biomarker counts), and alkaline phosphatase activity (ALPase, related to AMF metabolic activity). Plants were measured for AMF colonization and P content and uptake of above-ground biomass. A lack of difference in AMF activity indicated that mustard was not depressing colonization. Instead, AMF colonization was largely determined by crop type and crop rotation.

Keywords: Arbuscular mycorrhizal fungi, crop rotation, organic farming, phosphorous, soil microbiology.

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218 Relationship between Trauma and Acute Scrotum: Test Torsion and Epididymal Appendix Torsion

Authors: Saimir Heta, Kastriot Haxhirexha, Virtut Velmishi, Nevila Alliu, Ilma Robo

Abstract:

Background: Testicular rotation can occur at any age. The possibility to save the testicle is the fastest possible surgical intervention which is indicated by the presence of acute pain even at rest. The time element is more important to diagnose and proceed further with surgical intervention. Testicular damage is a consequence which mainly depends on the moment of onset of symptoms, at the time when the symptoms are diagnosed, the earliest action to be performed is surgical intervention. Sometimes medical tests are needed to confirm a diagnosis, or to help identify another cause for symptoms; for example, the urine test, that is used to check for infection, associated with the scrotal ultrasound test. Control of blood flow to the longitudinal supply vessels of the testicles is indicated. The sign that indicates testicular rotation is a reduction in blood flow. This is the element which is distinguished from ultrasound examination. Surgery may be needed to determine if the patient’s symptoms are caused by the rotation of the testis or any other condition. Discussion: As a surgical intervention of the emergency, the torsion of the test depends very much on the duration of the torsion, as the success in the life of the testicle depends on the fastest surgical intervention. From the previous clinic, it is noted that in any case presented to the pediatric patient diagnosed with testicular rotation, there is always a link with personal history that the patient refers to the presence of a previous episode of testicular trauma. Literature supports this fact very logically. Conclusions: Salvation without testicular atrophy depends closely on establishing the diagnosis of testicular rotation as soon as possible. Following the logic above, it can be said that the diagnosis for rotation should be performed as soon as possible, to avoid consequences that will not be favorable for the patient.

Keywords: Acute scrotum, testicular torsion, newborns, infants, clinical presentation.

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217 Contact Stress Analysis of Spur Gear Teeth Pair

Authors: Ali Raad Hassan

Abstract:

Contact stress analysis between two spur gear teeth was considered in different contact positions, representing a pair of mating gears during rotation. A programme has been developed to plot a pair of teeth in contact. This programme was run for each 3° of pinion rotation from the first location of contact to the last location of contact to produce 10 cases. Each case was represented a sequence position of contact between these two teeth. The programme gives graphic results for the profiles of these teeth in each position and location of contact during rotation. Finite element models were made for these cases and stress analysis was done. The results were presented and finite element analysis results were compared with theoretical calculations, wherever available.

Keywords: Contact stress, Spur gear, Contact ratio, Finite elements

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216 CyberSecurity Malaysia: Towards Becoming a National Certification Body for Information Security Management Systems Internal Auditors

Authors: M. S. Razana, Z. W. Shafiuddin

Abstract:

Internal auditing is one of the most important activities for organizations that implement information security management systems (ISMS). The purpose of internal audits is to ensure the ISMS implementation is in accordance to the ISO/IEC 27001 standard and the organization’s own requirements for its ISMS. Competent internal auditors are the main element that contributes to the effectiveness of internal auditing activities. To realize this need, CyberSecurity Malaysia is now in the process of becoming a certification body that certifies ISMS internal auditors. The certification scheme will assess the competence of internal auditors in generic knowledge and skills in management systems, and also in ISMS-specific knowledge and skills. The certification assessment is based on the ISO/IEC 19011 Guidelines for auditing management systems, ISO/IEC 27007 Guidelines for information security management systems auditing and ISO/IEC 27001 Information security management systems requirements. The certification scheme complies with the ISO/IEC 17024 General requirements for bodies operating certification systems of persons. Candidates who pass the exam will be certified as an ISMS Internal Auditor, whose competency will be evaluated every three years.

Keywords: ISMS internal audit, ISMS internal auditor, ISO/IEC 17024, Competence, Certification.

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215 Numerical Simulation of the Transient Shape Variation of a Rotating Liquid Droplet

Authors: Tadashi Watanabe

Abstract:

Transient shape variation of a rotating liquid dropletis simulated numerically. The three dimensional Navier-Stokes equations were solved by using the level set method. The shape variation from the sphere to the rotating ellipsoid, and to the two-robed shapeare simulated, and the elongation of the two-robed droplet is discussed. The two-robed shape after the initial transient is found to be stable and the elongation is almost the same for the cases with different initial rotation rate. The relationship between the elongation and the rotation rate is obtained by averaging the transient shape variation. It is shown that the elongation of two-robed shape is in good agreement with the existing experimental data. It is found that the transient numerical simulation is necessary for analyzing the largely elongated two-robed shape of rotating droplet.

Keywords: Droplet, rotation, two-robed shape, transient simulation.

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214 Deriving Generic Transformation Matrices for Multi-Axis Milling Machine

Authors: Alan C. Lin, Tzu-Kuan Lin, Tsong Der Lin

Abstract:

This paper proposes a new method to find the equations of transformation matrix for the rotation angles of the two rotational axes and the coordinates of the three linear axes of an orthogonal multi-axis milling machine. This approach provides intuitive physical meanings for rotation angles of multi-axis machines, which can be used to evaluate the accuracy of the conversion from CL data to NC data.

Keywords: CAM, multi-axis milling machining.

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213 The Effects of Crop Rotation and Nutrient Supply on the Leaf Area Values of Winter Wheat in a Long-Term Experiment

Authors: Gergely Szilágyi, Péter Pepó

Abstract:

Our field experiments were set at the RISF Látókép Experimental Farm of the Centre for Agricultural and Applied Economic Sciences of the University of Debrecen, on lime-coated chernozem soil. During our studies, we have investigated two winter wheat varieties (GK Öthalom, Mv Csárdás) of different genotypes. The preceding crops were sunflower and grain maize. We examined wheat leaf area index (LAI) five times during by BBCH scale. We have found that during the different stages of the vegetation period, the LAI values were different depending on the preceding crop, variety and nutrient levels. According to our results, the lowest LAI values were experienced in the control treatment, in the case of both preceding crops. According to our studies we can conclude that crop rotation and fertilizer treatment influenced the studied physiological trait to different extents.

Keywords: Winter wheat, crop rotation, fertilization, genotype, LAI.

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212 The Effect of Pulling and Rotation Speed on the Jet Grout Columns

Authors: İbrahim Hakkı Erkan, Özcan Tan

Abstract:

The performance of jet grout columns was affected by many controlled and uncontrolled parameters. The leading parameters for the controlled ones can be listed as injection pressure, rod pulling speed, rod rotation speed, number of nozzles, nozzle diameter and Water/Cement ratio. And the uncontrolled parameters are soil type, soil structure, soil layering condition, underground water level, the changes in strength parameters and the rheologic properties of cement in time. In this study, the performance of jet grout columns and the effects of pulling speed and rotation speed were investigated experimentally. For this purpose, a laboratory type jet grouting system was designed for the experiments. Through this system, jet grout columns were produced in three different conditions. The results of the study showed that the grout pressure and the lifting speed significantly affect the performance of the jet grouting columns.

Keywords: Jet grout, sandy soils, soil improvement, soilcrete.

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211 The Influence of Gravity on The Temporal Instability of Viscoelastic Liquid Curved Jets

Authors: Abdullah Madhi Alsharif, Jamal Uddin

Abstract:

A liquid curved jet has many applications in different industrial and engineering processes, such as the prilling process for generating small spherical pellets (fertilizer or magnesium). The liquids used are usually molten and contain small quantities of polymers and therefore can be modelled as non-Newtonian liquids. In this paper, we model the viscoelastic liquid jet by using the Oldroyd- B model. An asymptotic analysis has been used to simplify the governing equations. Furthermore, the trajectory and a linear temporal stability in the presence of gravity and rotation have been determined.

Keywords: gravity, prilling, rotation, viscoelastic jets.

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210 The New Semi-Experimental Method for Simulation of Turbine Flow Meters Rotation in the Transitional Flow

Authors: J. Tonkonogij, A. Pedišius, A. Stankevičius

Abstract:

The new semi-experimental method for simulation of the turbine flow meters rotation in the transitional flow has been developed. The method is based on the experimentally established exponential low of changing of dimensionless relative turbine gas meter rotation frequency and meter inertia time constant. For experimental evaluation of the meter time constant special facility has been developed. The facility ensures instant switching of turbine meter under test from one channel to the other channel with different flow rate and measuring the meter response. The developed method can be used for evaluation and predication of the turbine meters response and dynamic error in the transitional flow with any arbitrary law of flow rate changing. The examples of the method application are presented.

Keywords: Dynamic error, pulsing flow, numerical simulation, response, turbine gas meters.

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209 Seismic Performance of Reinforced Concrete Frame Structure Based on Plastic Rotation

Authors: Kahil Amar, Meziani Faroudja, Khelil Nacim

Abstract:

The principal objective of this study is the evaluation of the seismic performance of reinforced concrete frame structures, taking into account of the behavior laws, reflecting the real behavior of materials, using CASTEM2000 software. A finite element model used is based in modified Takeda model with Timoshenko elements for columns and beams. This model is validated on a Vecchio experimental reinforced concrete (RC) frame model. Then, a study focused on the behavior of a RC frame with three-level and three-story in order to visualize the positioning the plastic hinge (plastic rotation), determined from the curvature distribution along the elements. The results obtained show that the beams of the 1st and 2nd level developed a very large plastic rotations, or these rotations exceed the values corresponding to CP (Collapse prevention with cp qCP = 0.02 rad), against those developed at the 3rd level, are between IO and LS (Immediate occupancy and life Safety with qIO = 0.005 rad and rad qLS = 0.01 respectively), so the beams of first and second levels submit a very significant damage.

Keywords: Seismic performance, performance level, pushover analysis, plastic rotation, plastic hinge.

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208 Design of Angular Estimator of Inertial Sensor Using the Least Square Method

Authors: Ji Hoon Kim, Hyung Gi Min, Jae Dong Cho, Jae Hoon Jang, Sung-Ha Kwon, Eun Tae Jeung

Abstract:

Since MEMS gyro sensors measure not angle of rotation but angular rate, an estimator is designed to estimate the angles in many applications. Gyro and accelerometer are used to improve estimating accuracy of the angle. This paper presents a method of finding filter coefficients of the well-known estimator which is to get rotation angles from gyro and accelerometer data. In order to verify the performance of our method, the estimated angle is compared with the encoder output in a rotary pendulum system.

Keywords: gyro, accelerometer, estimator, least square.

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207 Bifurcations and Chaotic Solutions of Two-dimensional Zonal Jet Flow on a Rotating Sphere

Authors: Eiichi Sasaki, Shin-ichi Takehiro, Michio Yamada

Abstract:

We study bifurcation structure of the zonal jet flow the streamfunction of which is expressed by a single spherical harmonics on a rotating sphere. In the non-rotating case, we find that a steady traveling wave solution arises from the zonal jet flow through Hopf bifurcation. As the Reynolds number increases, several traveling solutions arise only through the pitchfork bifurcations and at high Reynolds number the bifurcating solutions become Hopf unstable. In the rotating case, on the other hand, under the stabilizing effect of rotation, as the absolute value of rotation rate increases, the number of the bifurcating solutions arising from the zonal jet flow decreases monotonically. We also carry out time integration to study unsteady solutions at high Reynolds number and find that in the non-rotating case the unsteady solutions are chaotic, while not in the rotating cases calculated. This result reflects the general tendency that the rotation stabilizes nonlinear solutions of Navier-Stokes equations.

Keywords: rotating sphere, two-dimensional flow, bifurcationstructure

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