Search results for: Gypsum board
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 240

Search results for: Gypsum board

240 Mechanical Model of Gypsum Board Anchors Subjected Cyclic Shear Loading

Authors: Yoshinori Kitsutaka, Fumiya Ikedo

Abstract:

In this study, the mechanical model of various anchors embedded in gypsum board subjected cyclic shear loading were investigated. Shear tests for anchors embedded in 200 mm square size gypsum board were conducted to measure the load - load displacement curves. The strength of the gypsum board was changed for three conditions and 12 kinds of anchors were selected which were ordinary used for gypsum board anchoring. The loading conditions were a monotonous loading and a cyclic loading controlled by a servo-controlled hydraulic loading system to achieve accurate measurement. The fracture energy for each of the anchors was estimated by the analysis of consumed energy calculated by the load - load displacement curve. The effect of the strength of gypsum board and the types of anchors on the shear properties of gypsum board anchors was cleared. A numerical model to predict the load-unload curve of shear deformation of gypsum board anchors caused by such as the earthquake load was proposed and the validity on the model was proved.

Keywords: Gypsum board, anchor, shear test, cyclic loading, load-unload curve.

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239 High-Temperature X-Ray Powder Diffraction of Secondary Gypsum

Authors: D. Gazdič, I. Hájková, M. Fridrichová

Abstract:

This paper involved the performance of a hightemperature X-Ray powder diffraction analysis (XRD) of a sample of chemical gypsum generated in the production of titanium white; this gypsum originates by neutralizing highly acidic water with limestone suspension. Specifically, it was gypsum formed in the first stage of neutralization when the resulting material contains, apart from gypsum, a number of waste products resulting from the decomposition of ilmenite by sulphuric acid. So it can be described as red titanogypsum. By conducting the experiment using XRD apparatus Bruker D8 Advance with a Cu anode (λkα=1.54184 Å) equipped with high-temperature chamber Anton Paar HTK 16, it was possible to identify clearly in the sample each phase transition in the system of CaSO4·xH2O.

Keywords: Anhydrite, Gypsum, Bassanite, Hematite, XRD, Powder, High-Temperature.

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238 Investigation of Dissolution in Diammonium Hydrogen Phosphate Solutions of Gypsum

Authors: Turan Çalban, Nursel Keskin, Sabri Çolak, Soner Kuşlu

Abstract:

Gypsum (CaSO4.2H2O) is a mineral that is found in large quantities in the Turkey and in the World. In this study, the dissolution of this mineral in the diammonium hydrogen phosphate solutions has been studied. The dissolution and dissolution kinetics of gypsum in diammonium hydrogen phosphate solutions will be useful for evaluating of solid wastes containing gypsum. Parameters such as diammonium hydrogen phosphate concentration, temperature and stirring speed affecting on the dissolution rate of the gypsum in diammonium hydrogen phosphate solutions were investigated. In experimental studies have researched effectiveness of the selected parameters. The dissolution of gypsum were examined in two parts at low and high temperatures. The experimental results were successfully correlated by linear regression using Statistica program. Dissolution curves were evaluated shrinking core models for solidfluid systems. The activation energy was found to be 34.58 kJ/mol and 44.45 kJ/mol for the low and the high temperatures. The dissolution of gypsum was controlled by chemical reaction both low temperatures and high temperatures.

Keywords: Diammonium hydrogen phosphate, Dissolution, Gypsum, Kinetics.

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237 Gypsum Composites with CDW as Raw Material

Authors: R. Santos Jiménez, A. San-Antonio-González, M. Del Río Merino, M. González Cortina, C. Viñas Arrebola

Abstract:

In this study, the feasibility of incorporating ceramic waste from bricks (perforated brick and double hollow brick) and extruded polystyrene (XPS) waste, is analysed. Results show that it is possible to incorporate up to 25% of ceramic waste and 4% of XPS waste over the weight of gypsum in a gypsum matrix. Furthermore, with the addition of ceramic waste an 8% of surface hardness increase and a 25% of capillary water absorption reduction can be obtained. On the other hand, with the addition of XPS, a 26% reduction of density and a 37% improvement of thermal conductivity can be obtained. The obtained results are favorable to use these materials in order to produce prefabricated gypsum and also as material for interior cladding walls.

Keywords: CDW, waste materials, ceramic waste, XPS, construction materials, gypsum.

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236 Design of a Tube Vent to Enhance the Role of Roof Solar Collector

Authors: Eakkasak Susakunphaisan, Pichai Namprakai, Withaya Puangsombut

Abstract:

The objective of this paper was to designing a ventilation system to enhance the performance of roof solar collector (RSC) for reducing heat accumulation inside the house. The RSC has 1.8 m2 surface area made of CPAC monier roof tiles on the upper part and gypsum board on the lower part. The space between CPAC monier and gypsum board was fixed at 14 cm. Ventilation system of modified roof solar collector (modified RSC) consists of 9 tubes of 0.15m diameter and installed in the lower part of RSC. Experimental result showed that the temperature of the room, and attic temperature. The average temperature reduction of room of house used modified RSC is about 2oC. and the percentage of room temperature reduction varied between 0 to 10%. Therefore, modified RSC is an interesting option in the sense that it promotes solar energy and conserve energy.

Keywords: roof solar collector, heat accumulation

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235 Removal of Methylene Blue from Aqueous Solution by Using Gypsum as a Low Cost Adsorbent

Authors: Muhammad A.Rauf, I.Shehadeh, Amal Ahmed, Ahmed Al-Zamly

Abstract:

Removal of Methylene Blue (MB) from aqueous solution by adsorbing it on Gypsum was investigated by batch method. The studies were conducted at 25°C and included the effects of pH and initial concentration of Methylene Blue. The adsorption data was analyzed by using the Langmuir, Freundlich and Tempkin isotherm models. The maximum monolayer adsorption capacity was found to be 36 mg of the dye per gram of gypsum. The data were also analyzed in terms of their kinetic behavior and was found to obey the pseudo second order equation.

Keywords: Adsorption, Dye, Gypsum, Kinetics, Methylene Blue.

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234 Investigation of Utilization Possibility of Fluid Gas Desulfurization Waste for Industrial Waste Water Treatment

Authors: S. Kızıltas Demir, A. S. Kipcak, E. Moroydor Derun, N. Tugrul, S. Piskin

Abstract:

Flue gas desulfurization gypsum (FGD) is a waste material arouse from coal power plants. Hydroxyapatite (HAP) is a biomaterial with porous structure. In this study, FGD gypsum which retrieved from coal power plant in Turkey was characterized and HAP particles which can be used as an adsorbent in wastewater treatment application were synthesized from the FGD gypsum. The raw materials are characterized by using X Ray Diffraction (XRD) and Fourier transform infrared spectroscopy (FT-IR) techniques and produced HAP are characterized by using XRD. As a result, HAP particles were synthesized at the molar ratio of 5:10, 5:15, 5:20, 5:24, at room temperature, in alkaline medium (pH=11) and in 1 hour-reaction time. Among these conditions, 5:20 had the best result.

Keywords: FGD wastes, HAP, gypsum, wastewater.

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233 Supervisory Board in the Governance of Cooperatives: Disclosing Power Elements in the Selection of Directors

Authors: Kari Huhtala, Iiro Jussila

Abstract:

The supervisory board is assumed to use power in the governance of a firm, but the actual use of power has been scantly investigated. The research question of the paper is “How does the supervisory board use power in the selection of the board of directors”. The data stem from 11 large Finnish agricultural cooperatives. The research approach was qualitative including semi-structured interviews of the board of directors and supervisory board chairpersons. The results were analyzed and interpreted against theories of social power. As a result, the use of power is approached from two perspectives: (1) formal position-based authority and (2) informal power. Central elements of power were the mandate of the supervisory board, the role of the supervisory board, the supervisory board chair, the nomination committee, collaboration between the supervisory board and the board of directors, the role of regions and the role of the board of directors. The study contributes to the academic discussion on corporate governance in cooperatives and on the supervisory board in the context of the two-tier model. Additional research of the model in other countries and of other types of cooperatives would further academic understanding of supervisory boards.

Keywords: Board, cooperative, supervisory board, selection, director, power.

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232 Investigation of Water Vapour Transport Properties of Gypsum Using Genetic Algorithm

Authors: Z. Pavlík, J. Žumár, M. Pavlíková, J. Kočí, R. Černý

Abstract:

Water vapour transport properties of gypsum block are studied in dependence on relative humidity using inverse analysis based on genetic algorithm. The computational inverse analysis is performed for the relative humidity profiles measured along the longitudinal axis of a rod sample. Within the performed transient experiment, the studied sample is exposed to two environments with different relative humidity, whereas the temperature is kept constant. For the basic gypsum characterisation and for the assessment of input material parameters necessary for computational application of genetic algorithm, the basic material properties of gypsum are measured as well as its thermal and water vapour storage parameters. On the basis of application of genetic algorithm, the relative humidity dependent water vapour diffusion coefficient and water vapour diffusion resistance factor are calculated.

Keywords: Water vapour transport, gypsum block, transient experiment, genetic algorithm.

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231 Gypseous Soil Improvement using Fuel Oil

Authors: Hussein Yousif Aziz, Jianlin Ma

Abstract:

This research investigates the suitability of fuel oil in improving gypseous soil. A detailed laboratory tests were carried-out on two soils (soil I with 51.6% gypsum content, and soil II with 26.55%), where the two soils were obtained from Al-Therthar site (Al-Anbar Province-Iraq). This study examines the improvement of soil properties using the gypsum material which is locally available with low cost to minimize the effect of moisture on these soils by using the fuel oil. This study was conducted on two models of the soil gypsum, from the Tharthar area. The first model was sandy soil with Gypsum content of (51.6%) and the second is clayey soil and the content of Gypsum is (26.55%). The program included tests measuring the permeability and compressibility of the soil and their collapse properties. The shear strength of the soil and the amounts of weight loss of fuel oil due to drying had been found. These tests have been conducted on the treated and untreated soils to observe the effect of soil treatment on the engineering properties when mixed with varying degrees of fuel oil with the equivalent of the water content. The results showed that fuel oil is a good material to modify the basic properties of the gypseous soil of collapsibility and permeability, which are the main problems of this soil and retained the soil by an appropriate amount of the cohesion suitable for carrying the loads from the structure.

Keywords: Collapsibility, Enhancement of Gypseous Soils, Geotechnical Engineering, Gypseous soil, Shear Strength.

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230 Understanding Cruise Passengers’ On-board Experience throughout the Customer Decision Journey

Authors: Sabina Akter, Osiris Valdez Banda, Pentti Kujala, Jani Romanoff

Abstract:

This paper examines the relationship between on-board environmental factors and customer overall satisfaction in the context of the cruise on-board experience. The on-board environmental factors considered are ambient, layout/design, social, product/service and on-board enjoyment factors. The study presents a data-driven framework and model for the on-board cruise experience. The data are collected from 893 respondents in an application of a self-administered online questionnaire of their cruise experience. This study reveals the cruise passengers’ on-board experience through the customer decision journey based on the publicly available data. Pearson correlation and regression analysis have been applied, and the results show a positive and a significant relationship between the environmental factors and on-board experience. These data help understand the cruise passengers’ on-board experience, which will be used for the ultimate decision-making process in cruise ship design.

Keywords: Cruise behavior, on-board environmental factors, on-board experience, user or customer satisfaction.

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229 The Effect of Solution Density on the Synthesis of Magnesium Borate from Boron-Gypsum

Authors: N. Tugrul, E. Sariburun, F. T. Senberber, A. S. Kipcak, E. Moroydor Derun, S. Piskin

Abstract:

Boron-gypsum is a waste which occurs in the boric acid production process. In this study, the boron content of this waste is evaluated for the use in synthesis of magnesium borates and such evaluation of this kind of waste is useful more than storage or disposal. Magnesium borates, which are a sub-class of boron minerals, are useful additive materials for the industries due to their remarkable thermal and mechanical properties. Magnesium borates were obtained hydrothermally at different temperatures. Novelty of this study is the search of the solution density effects to magnesium borate synthesis process for the increasing the possibility of borongypsum usage as a raw material. After the synthesis process, products are subjected to XRD and FT-IR to identify and characterize their crystal structure, respectively.

Keywords: Boron-gypsum, hydrothermal synthesis, magnesium borate, solution density.

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228 Influence of Watertable Depth on Soil Sodicity and Salinity

Authors: F.A. Chandio-A.G. Soomro, A.H. Memon, M.A.Talpur

Abstract:

In order to monitor the water table depth on soil profile salinity buildup, a field study was carried out during 2006-07. Wheat (Rabi) and Sorghum (Kharif) fodder were sown in with three treatments. The results showed that watertable depth lowered from 1.15m to 2.89 m depth at the end of experiment. With lower of watertable depth, pH, ECe and SAR decreased under crops both without and with gypsum and increased in fallowing. Soil moisture depletion was directly proportional to lowering of watertable. With the application of irrigation water (58cm) pH, ECe and SAR were reduced in cropped plots, reduction was higher in gypsum applied plots than non-gypsum plots. In case of fallowing, there was increase in pH, EC, while slight reduction occurred in SAR values. However, soil salinity showed an increasing upward trend under fallowing and its value in 0-30 cm soil layer was the highest amongst the treatments.

Keywords: Aquifer, Soil Salinity, Soil sodicity, Water table

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227 Three-player Domineering

Authors: Alessandro Cincotti

Abstract:

Domineering is a classic two-player combinatorial game usually played on a rectangular board. Three-player Domineering is the three-player version of Domineering played on a three dimensional board. Experimental results are presented for x×y ×z boards with x + y + z < 10 and x, y, z ≥ 2. Also, some theoretical results are shown for 2 × 2 × n board with n even and n ≥ 4.

Keywords: Combinatorial games, Domineering, three-playergames.

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226 Design and Development of an Innovative Advertisement Display with Flipping Mechanism

Authors: Raymond Yeo K. W., P. Y. Lim, Farrah Wong

Abstract:

Attractive and creative advertisement displays are often in high demand as they are known to have profound impact on the commercial market. In the fast advancement of technology, advertising trend has taken a great leap in attracting more and more demanding consumers. A low-cost and low-power consumption flipping advertisement board has been developed in this paper. The design of the electrical circuit and the controller of the advertisement board are presented. A microcontroller, a Darlington Pair driver and a unipolar stepper motor were used to operate the electrical flipping advertisement board. The proposed system has been implemented and the hardware has been tested to demonstrate the capability of displaying multiple advertisements in a panel.

Keywords: Advertisement board, microcontroller, stepper motor.

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225 Board Members' Financial Education and Firms' Performance: Empirical Evidence for Bucharest Stock Exchange Companies

Authors: Mădălina Maria Gîrbină, Cătălin Nicolae Albu, Nadia Albu

Abstract:

After the accounting scandals and the financial crisis, regulators have stressed the need for more financial experts on boards. Several studies conducted in countries with developed capital markets report positive effects of board financial competencies. As each country offers a different context and specific institutional factors this paper addresses the subject in the context of Romania. The Romanian capital market offers an interesting research field because of the heterogeneity of listed firms. After analyzing board members education based on public information posted on listed companies websites and their annual reports we found a positive association between the proportion of board members holding a postgraduate degree in financial fields and market based performance measured by Tobin q. We found also that the proportion of Board members holding degrees in financial fields is higher in bigger firms and firms with more concentrated ownership.

Keywords: financial education, corporate governance, board

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224 Performance Comparison of Real Time EDAC Systems for Applications On-Board Small Satellites

Authors: Y. Bentoutou

Abstract:

On-board Error Detection and Correction (EDAC) devices aim to secure data transmitted between the central processing unit (CPU) of a satellite onboard computer and its local memory. This paper presents a comparison of the performance of four low complexity EDAC techniques for application in Random Access Memories (RAMs) on-board small satellites. The performance of a newly proposed EDAC architecture is measured and compared with three different EDAC strategies, using the same FPGA technology. A statistical analysis of single-event upset (SEU) and multiple-bit upset (MBU) activity in commercial memories onboard Alsat-1 is given for a period of 8 years

Keywords: Error Detection and Correction; On-board computer; small satellite missions

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223 Oriented Strandboard-GEOGYPTM Underlayment - A Novel Composite Flooring System

Authors: B. Noruziaan, A. Shvarzman, R. Leahy

Abstract:

An innovative flooring underlayment was produced and tested. The composite system is made of common OSB boards and a layer of eco-friendly non-cement gypsum based material (GeoGypTM). It was found that the shear bond between the two materials is sufficient to secure the composite interaction between the two. The very high compressive strength and relatively high tensile strength of the non-cement based component together with its high modulus of elasticity provides enough strength and stiffness for the composite product to cover wider spacing between the joists. The initial findings of this study indicate that with joist spacing as wide as 800 mm, the flooring system provides enough strength without compromising the serviceability requirements of the building codes.

Keywords: Composite, floor deck, gypsum based, lumber joist, non-cement, oriented strandboard, shear bond.

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222 Practical Guidelines and Examples for the Users of the TMS320C6713 DSK

Authors: Abdullah A Wardak

Abstract:

This paper describes how the correct endian mode of the TMS320C6713 DSK board can be identified. It also explains how the TMS320C6713 DSK board can be used in the little endian and in the big endian modes for assembly language programming in particular and for signal processing in general. Similarly, it discusses how crucially important it is for a user of the TMS320C6713 DSK board to identify the mode of operation and then use it correctly during the development stages of the assembly language programming; otherwise, it will cause unnecessary confusion and erroneous results as far as storing data into the memory and loading data from the memory is concerned. Furthermore, it highlights and strongly recommends to the users of the TMS320C6713 DSK board to be aware of the availability and importance of various display options in the Code Composer Studio (CCS) for correctly interpreting and displaying the desired data in the memory. The information presented in this paper will be of great importance and interest to those practitioners and developers who wants to use the TMS320C6713 DSK board for assembly language programming as well as input-output signal processing manipulations. Finally, examples that clearly illustrate the concept are presented.

Keywords: Assembly language programming, big endian mode, little endian mode, signal processing.

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221 Educational Quiz Board Games for Adaptive E-Learning

Authors: Boyan Bontchev, Dessislava Vassileva

Abstract:

Internet computer games turn to be more and more attractive within the context of technology enhanced learning. Educational games as quizzes and quests have gained significant success in appealing and motivating learners to study in a different way and provoke steadily increasing interest in new methods of application. Board games are specific group of games where figures are manipulated in competitive play mode with race conditions on a surface according predefined rules. The article represents a new, formalized model of traditional quizzes, puzzles and quests shown as multimedia board games which facilitates the construction process of such games. Authors provide different examples of quizzes and their models in order to demonstrate the model is quite general and does support not only quizzes, mazes and quests but also any set of teaching activities. The execution process of such models is explained and, as well, how they can be useful for creation and delivery of adaptive e-learning courseware.

Keywords: Quiz, board game, e-learning, adaptive.

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220 A Study on Remote On-Line Diagnostic System for Vehicles by Integrating the Technology of OBD, GPS, and 3G

Authors: Jyong Lin, Shih-Chang Chen, Yu-Tsen Shih, Shi-Huang Chen

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This paper presents a remote on-line diagnostic system for vehicles via the use of On-Board Diagnostic (OBD), GPS, and 3G techniques. The main parts of the proposed system are on-board computer, vehicle monitor server, and vehicle status browser. First, the on-board computer can obtain the location of deriver and vehicle status from GPS receiver and OBD interface, respectively. Then on-board computer will connect with the vehicle monitor server through 3G network to transmit the real time vehicle system status. Finally, vehicle status browser could show the remote vehicle status including vehicle speed, engine rpm, battery voltage, engine coolant temperature, and diagnostic trouble codes. According to the experimental results, the proposed system can help fleet managers and car knockers to understand the remote vehicle status. Therefore this system can decrease the time of fleet management and vehicle repair due to the fleet managers and car knockers who find the diagnostic trouble messages in time.

Keywords: Diagnostic Trouble Code (DTC), Electronic Control Unit (ECU), Global Position System (GPS), On-Board Diagnostic (OBD).

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219 Power Integrity Analysis of Power Delivery System in High Speed Digital FPGA Board

Authors: Anil Kumar Pandey

Abstract:

Power plane noise is the most significant source of signal integrity (SI) issues in a high-speed digital design. In this paper, power integrity (PI) analysis of multiple power planes in a power delivery system of a 12-layer high-speed FPGA board is presented. All 10 power planes of HSD board are analyzed separately by using 3D Electromagnetic based PI solver, then the transient simulation is performed on combined PI data of all planes along with voltage regulator modules (VRMs) and 70 current drawing chips to get the board level power noise coupling on different high-speed signals. De-coupling capacitors are placed between power planes and ground to reduce power noise coupling with signals.

Keywords: Channel simulation, electromagnetic simulation, power-aware signal integrity analysis, power integrity, PIPro.

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218 Elastic Lateral Features of a New Glass Fiber Reinforced Gypsum Wall

Authors: Zhengyong Liu, Huiqing Ying

Abstract:

GFRG(Glass Fiber Reinforced Gypsum) wall is a green product which can erect a building fast in prefabricated method, but its application to high-rise residential buildings is limited for its poor lateral stiffness. This paper has proposed a modification to GFRG walls structure to increase its lateral stiffness, which aiming to erect small high-rise residential buildings as load-bearing walls. The elastic finite element analysis to it has shown the lateral deformation feature and the distributions of the axial force and the shear force. The analysis results show that the new GFRG reinforced concrete wall can be used for small high-rise residential buildings.

Keywords: GFRG wall, lateral features, elastic analysis, residential building.

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217 Database Compression for Intelligent On-board Vehicle Controllers

Authors: Ágoston Winkler, Sándor Juhász, Zoltán Benedek

Abstract:

The vehicle fleet of public transportation companies is often equipped with intelligent on-board passenger information systems. A frequently used but time and labor-intensive way for keeping the on-board controllers up-to-date is the manual update using different memory cards (e.g. flash cards) or portable computers. This paper describes a compression algorithm that enables data transmission using low bandwidth wireless radio networks (e.g. GPRS) by minimizing the amount of data traffic. In typical cases it reaches a compression rate of an order of magnitude better than that of the general purpose compressors. Compressed data can be easily expanded by the low-performance controllers, too.

Keywords: Data analysis, data compression, differentialencoding, run-length encoding, vehicle control.

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216 Thermal Characterization of Smart and Large-Scale Building Envelope System in a Subtropical Climate

Authors: Andrey A. Chernousov, Ben Y. B. Chan

Abstract:

The thermal behavior of a large-scale, phase change material (PCM) enhanced building envelope system was studied in regard to the need for pre-fabricated construction in subtropical regions. The proposed large-scale envelope consists of a reinforced aluminum skin, insulation core, phase change material and reinforced gypsum board. The PCM impact on an energy efficiency of an enveloped room was resolved by validation of the EnergyPlus numerical scheme and optimization of a smart material location in the core. The PCM location was optimized by a minimization method of a cooling energy demand. It has been shown that there is good agreement between the test and simulation results. The optimal location of the PCM layer in Hong Kong summer conditions has been then recomputed for core thicknesses of 40, 60 and 80 mm. A non-dimensional value of the optimal PCM location was obtained to be same for all the studied cases and the considered external and internal conditions.

Keywords: Thermal performance, phase change material, energy efficiency, PCM optimization.

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215 Multi-board Run-time Reconfigurable Implementation of Intrinsic Evolvable Hardware

Authors: Cyrille Lambert, Tatiana Kalganova, Emanuele Stomeo, Manissa Wilson

Abstract:

A multi-board run-time reconfigurable (MRTR) system for evolvable hardware (EHW) is introduced with the aim to implement on hardware the bidirectional incremental evolution (BIE) method. The main features of this digital intrinsic EHW solution rely on the multi-board approach, the variable chromosome length management and the partial configuration of the reconfigurable circuit. These three features provide a high scalability to the solution. The design has been written in VHDL with the concern of not being platform dependant in order to keep a flexibility factor as high as possible. This solution helps tackling the problem of evolving complex task on digital configurable support.

Keywords: Evolvable Hardware, Evolutionary Strategy, multiboardFPGA system.

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214 Correction of Infrared Data for Electrical Components on a Board

Authors: Seong-Ho Song, Ki-Seob Kim, Seop-Hyeong Park, Seon-Woo Lee

Abstract:

In this paper, the data correction algorithm is suggested when the environmental air temperature varies. To correct the infrared data in this paper, the initial temperature or the initial infrared image data is used so that a target source system may not be necessary. The temperature data obtained from infrared detector show nonlinear property depending on the surface temperature. In order to handle this nonlinear property, Taylor series approach is adopted. It is shown that the proposed algorithm can reduce the influence of environmental temperature on the components in the board. The main advantage of this algorithm is to use only the initial temperature of the components on the board rather than using other reference device such as black body sources in order to get reference temperatures.

Keywords: Infrared camera, Temperature Data compensation, Environmental Ambient Temperature, Electric Component

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213 Corporate Governance Mechanisms, Whistle-Blowing Policy and Earnings Management Practices of Firms in Malaysia

Authors: Mujeeb Saif Mohsen Al-Absy, Ku Nor Izah Ku Ismail, Sitraselvi Chandren

Abstract:

This study examines whether corporate governance (CG) mechanisms in firms that have a whistle-blowing policy (WHBLP) are more effective in constraining earnings management (EM), than those without. A sample of 288 Malaysian firms for the years 2013 to 2015, amounting to 864 firm-years were grouped into firms with and without WHBLP. Results show that for firms without WHBLP, the board chairman tenure would minimize EM activities. Meanwhile, for firms with WHBLP, board chairman independence, board chairman tenure, audit committee size, audit committee meeting and women in the audit committees are found to be associated with less EM activities. Further, it is found that ownership concentration and Big 4 auditing firms help to reduce EM activities in firms with WHBLP, while not in firms without WHBLP. Hence, functional and effective governance can be achieved by having a WHBLP, which is in line with agency and resource dependent theories. Therefore, this study suggests that firms should have a WHBLP in place, and policymakers should come up with enhanced criteria to strengthen the mechanisms of WHBLP.

Keywords: Corporate governance, earnings management, whistle-blowing policy, audit committee, board of directors.

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212 Two Wheels Balancing Robot with Line Following Capability

Authors: Nor Maniha Abdul Ghani, Faradila Naim, Tan Piow Yon

Abstract:

This project focuses on the development of a line follower algorithm for a Two Wheels Balancing Robot. In this project, ATMEGA32 is chosen as the brain board controller to react towards the data received from Balance Processor Chip on the balance board to monitor the changes of the environment through two infra-red distance sensor to solve the inclination angle problem. Hence, the system will immediately restore to the set point (balance position) through the implementation of internal PID algorithms at the balance board. Application of infra-red light sensors with the PID control is vital, in order to develop a smooth line follower robot. As a result of combination between line follower program and internal self balancing algorithms, we are able to develop a dynamically stabilized balancing robot with line follower function.

Keywords: infra-red sensor, PID algorithms, line followerBalancing robot

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211 Governance Commitment and Time Differences in Aspects of Sustainability Reporting in Nigerian Banks

Authors: Nwobu Obiamaka, Owolabi Akintola

Abstract:

This study examined the extent of statistical significant difference between the economic, environmental, governance and social aspects of sustainability reporting as a result of board committee on sustainability and time (year) of reporting for business organizations in the Nigerian banking sector. The years of reporting under consideration were 2010, 2011, 2012 and 2013. Content analysis methodology was employed through a reporting index used to score the amount of economic, environmental, governance and social indicators of sustainability reporting. The results of this study indicated that business organizations with board committee on sustainability had more indicators of sustainability reporting than those without board committees on sustainability issues. Also, sustainability reporting in 2013 was higher than that of prior years (2012, 2011 and 2010) for the economic, environmental and social indicators. The governance indicators of 2012 was highest compared to the other years (2013, 2011 and 2010) under consideration in this study. The implication of this finding is that business organizations that have board committees on sustainability are monitored by such boards to report more to their stakeholders. On the other hand, business organizations are appreciating the need to engage in sustainability reporting with each passing year. This could be due to the Central Bank of Nigeria (CBN) Sustainability Reporting framework that business organizations in the banking sector have to adhere to. When sustainability issues are monitored from the board of directors, business organizations are likely to increase and improve on their sustainability reporting.

Keywords: Governance, organizations, reporting, sustainability.

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