Search results for: elongation measurement
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 1158

Search results for: elongation measurement

948 Non-Invasive Capillary Blood Flow Measurement: Laser Speckle and Laser Doppler

Authors: A.K.Jayanthy, N.Sujatha, M.Ramasubba Reddy

Abstract:

Microcirculation is essential for the proper supply of oxygen and nutritive substances to the biological tissue and the removal of waste products of metabolism. The determination of blood flow in the capillaries is therefore of great interest to clinicians. A comparison has been carried out using the developed non-invasive, non-contact and whole field laser speckle contrast imaging (LSCI) based technique and as well as a commercially available laser Doppler blood flowmeter (LDF) to evaluate blood flow at the finger tip and elbow and is presented here. The LSCI technique gives more quantitative information on the velocity of blood when compared to the perfusion values obtained using the LDF. Measurement of blood flow in capillaries can be of great interest to clinicians in the diagnosis of vascular diseases of the upper extremities.

Keywords: Blood flow, Laser Doppler flowmeter, LSCI, speckle

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947 Optimal Current Control of Externally Excited Synchronous Machines in Automotive Traction Drive Applications

Authors: Oliver Haala, Bernhard Wagner, Maximilian Hofmann, Martin Marz

Abstract:

The excellent suitability of the externally excited synchronous machine (EESM) in automotive traction drive applications is justified by its high efficiency over the whole operation range and the high availability of materials. Usually, maximum efficiency is obtained by modelling each single loss and minimizing the sum of all losses. As a result, the quality of the optimization highly depends on the precision of the model. Moreover, it requires accurate knowledge of the saturation dependent machine inductances. Therefore, the present contribution proposes a method to minimize the overall losses of a salient pole EESM and its inverter in steady state operation based on measurement data only. Since this method does not require any manufacturer data, it is well suited for an automated measurement data evaluation and inverter parametrization. The field oriented control (FOC) of an EESM provides three current components resp. three degrees of freedom (DOF). An analytic minimization of the copper losses in the stator and the rotor (assuming constant inductances) is performed and serves as a first approximation of how to choose the optimal current reference values. After a numeric offline minimization of the overall losses based on measurement data the results are compared to a control strategy that satisfies cos (ϕ) = 1.

Keywords: Current control, efficiency, externally excited synchronous machine, optimization.

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946 Multiple Crack Identification Using Frequency Measurement

Authors: J.W. Xiang, M. Liang

Abstract:

This paper presents a method to detect multiple cracks based on frequency information. When a structure is subjected to dynamic or static loads, cracks may develop and the modal frequencies of the cracked structure may change. To detect cracks in a structure, we construct a high precision wavelet finite element (EF) model of a certain structure using the B-spline wavelet on the interval (BSWI). Cracks can be modeled by rotational springs and added to the FE model. The crack detection database will be obtained by solving that model. Then the crack locations and depths can be determined based on the frequency information from the database. The performance of the proposed method has been numerically verified by a rotor example.

Keywords: Rotor, frequency measurement, multiple cracks, wavelet finite element method, identification.

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945 An Experimental Study on Holdup Measurement in Fluidized Bed by Light Transmission

Authors: E. Shahbazali, N. Afrasiabi, A. A. Safekordi

Abstract:

Nowadays, fluidized bed plays an important part in industry. The design of this kind of reactor requires knowing the interfacial area between two phases and this interfacial area leads to calculate the solid holdup in the bed. Consequently achieving interfacial area between gas and solid in the bed experimentally is so significant. On interfacial area measurement in fluidized bed with gas has been worked, but light transmission technique has been used less. Therefore, in the current research the possibility of using of this technique and its accuracy are investigated. Measuring, a fluidized bed was designed and the problems were averted as far as possible. By using fine solid with equal shape and diameter and installing an optical system, the absorption of light during the time of fluidization has been measured. Results indicate that this method that its validity has been proved in the gas-liquid system, by different reasons have less application in gas-solid system. One important reason could be non-uniformity in such systems.

Keywords: Fluidization, Holdup, Light Transmission, Two phase system.

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944 Measurement of Greenhouse Gas Emissions from Sugarcane Plantation Soil in Thailand

Authors: Wilaiwan Sornpoon, Sébastien Bonnet, Savitri Garivait

Abstract:

Continuous measurements of greenhouse gases (GHGs) emitted from soils are required to understand diurnal and seasonal variations in soil emissions and related mechanism. This understanding plays an important role in appropriate quantification and assessment of the overall change in soil carbon flow and budget. This study proposes to monitor GHGs emissions from soil under sugarcane cultivation in Thailand. The measurements were conducted over 379 days. The results showed that the total net amount of GHGs emitted from sugarcane plantation soil amounts to 36 Mg CO2eq ha-1. Carbon dioxide (CO2) and nitrous oxide (N2O) were found to be the main contributors to the emissions. For methane (CH4), the net emission was found to be almost zero. The measurement results also confirmed that soil moisture content and GHGs emissions are positively correlated.

Keywords: Soil, GHG emission, Sugarcane, Agriculture, Thailand.

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943 X-Ray Intensity Measurement Using Frequency Output Sensor for Computed Tomography

Authors: R. M. Siddiqui, D. Z. Moghaddam, T. R. Turlapati, S. H. Khan, I. Ul Ahad

Abstract:

Quality of 2D and 3D cross-sectional images produce by Computed Tomography primarily depend upon the degree of precision of primary and secondary X-Ray intensity detection. Traditional method of primary intensity detection is apt to errors. Recently the X-Ray intensity measurement system along with smart X-Ray sensors is developed by our group which is able to detect primary X-Ray intensity unerringly. In this study a new smart X-Ray sensor is developed using Light-to-Frequency converter TSL230 from Texas Instruments which has numerous advantages in terms of noiseless data acquisition and transmission. TSL230 construction is based on a silicon photodiode which converts incoming X-Ray radiation into the proportional current signal. A current to frequency converter is attached to this photodiode on a single monolithic CMOS integrated circuit which provides proportional frequency count to incoming current signal in the form of the pulse train. The frequency count is delivered to the center of PICDEM FS USB board with PIC18F4550 microcontroller mounted on it. With highly compact electronic hardware, this Demo Board efficiently read the smart sensor output data. The frequency output approaches overcome nonlinear behavior of sensors with analog output thus un-attenuated X-Ray intensities could be measured precisely and better normalization could be acquired in order to attain high resolution.

Keywords: Computed tomography, detector technology, X-Ray intensity measurement

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942 Measurement of Steady Streaming from an Oscillating Bubble Using Particle Image Velocimetry

Authors: Yongseok Kwon, Woowon Jeong, Eunjin Cho, Sangkug Chung, Kyehan Rhee

Abstract:

Steady streaming flow fields induced by a 500 mm bubble oscillating at 12 kHz were measured using microscopic particle image velocimetry (PIV). The accuracy of velocity measurement using a micro PIV system was checked by comparing the measured velocity fields with the theoretical velocity profiles in fully developed laminar flow. The steady streaming flow velocities were measured in the sagittal plane of the bubble attached on the wall. Measured velocity fields showed upward jet flow with two symmetric counter-rotating vortices, and the maximum streaming velocity was about 12 mm/s, which was within the velocity ranges measured by other researchers. The measured streamlines were compared with the analytical solution, and they also showed a reasonable agreement.

Keywords: Oscillating bubble, Particle-Image-Velocimetry microstreaming.

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941 Inspection of Geometrical Integrity of Work Piece and Measurement of Tool Wear by the Use of Photo Digitizing Method

Authors: R. Alipour, F. Nadjarian, A. Alinaghizade

Abstract:

Considering complexity of products, new geometrical design and investment tolerances that are necessary, measuring and dimensional controlling involve modern and more precise methods. Photo digitizing method using two cameras to record pictures and utilization of conventional method named “cloud points" and data analysis by the use of ATOUS software, is known as modern and efficient in mentioned context. In this paper, benefits of photo digitizing method in evaluating sampling of machining processes have been put forward. For example, assessment of geometrical integrity surface in 5-axis milling process and measurement of carbide tool wear in turning process, can be can be brought forward. Advantages of this method comparing to conventional methods have been expressed.

Keywords: photo digitizing, tool wear, geometrical integrity, cloud points

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940 Systemic Approach to Risk Measurement of Drainage Systems in Urban Areas

Authors: Jadwiga Królikowska, Andrzej Królikowski, Jarosław Bajer

Abstract:

The work delineates the threats of maladjustment of the capacity of rain canals, designed and built in the early 20th century, in connection to heavy rainfall, especially in summer. This is the cause of the so called 'urban floods.' It directly relates to fierce raise of paving in the cities. Resolving this problem requires a change in philosophy of draining the rainfall by wider use of retention, infiltration and usage of rainwater.

In systemic approach to managing the safety of urban drainage systems the risk, which is directly connected to safety failures, has been accepted as a measure. The risk level defines the probability of occurrence of losses greater than the ones forecast for a given time frame. The procedure of risk modelling, enabling its numeric analysis by using appropriate weights, is a significant issue in this paper.

Keywords: Drainage system, urban areas, risk measurement.

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939 A New Precautionary Method for Measurement and Improvement the Data Quality

Authors: Seyed Mohammad Hossein Moossavizadeh, Mehran Mohsenzadeh, Nasrin Arshadi

Abstract:

the data quality is a kind of complex and unstructured concept, which is concerned by information systems managers. The reason of this attention is the high amount of Expenses for maintenance and cleaning of the inefficient data. Such a data more than its expenses of lack of quality, cause wrong statistics, analysis and decisions in organizations. Therefor the managers intend to improve the quality of their information systems' data. One of the basic subjects of quality improvement is the evaluation of the amount of it. In this paper, we present a precautionary method, which with its application the data of information systems would have a better quality. Our method would cover different dimensions of data quality; therefor it has necessary integrity. The presented method has tested on three dimensions of accuracy, value-added and believability and the results confirm the improvement and integrity of this method.

Keywords: Data quality, precaution, information system, measurement, improvement.

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938 An Experimental Study to Control Single Droplet by Actuating Waveform with Preliminary and Suppressing Vibration

Authors: Oke Oktavianty, Tadayuki Kyoutani, Shigeyuki Haruyama, Ken Kaminishi

Abstract:

For advancing the experiment system standard of Inkjet printer that is being developed, the actual natural period, fire limitation number in droplet weight measurement and observation distance in droplet velocity measurement was investigated. In another side, the study to control the droplet volume in inkjet printer with negative actuating waveform method is still limited. Therefore, the effect of negative waveform with preliminary and suppressing vibration addition on the droplet formation process, droplet shape, volume and velocity were evaluated. The different voltage and print-head temperature were exerted to obtain the optimum preliminary and suppressing vibration. The mechanism of different phenomenon from each waveform was also discussed.

Keywords: Inkjet printer, DoD, waveform, preliminary and suppressing vibration.

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937 Accurate Dimensional Measurement of 3D Round Holes Based on Stereo Vision

Authors: Zhiguo Ren, Lilong Cai

Abstract:

This paper present an effective method to accurately reconstruct and measure the 3D curve edges of small industrial parts based on stereo vision. To effectively fit the curve of the measured parts using a series of line segments in the images, a strategy from coarse to fine is employed based on multi-scale curve fitting. After reconstructing the 3D curve of a hole through a curved surface, its axis is adjusted so that it is parallel to the Z axis with least squares error and the dimensions of the hole can be calculated on the XY plane easily. Experimental results show that the presented method can accurately measure the dimensions of round holes through a curved surface.

Keywords: Stereo Vision, 3D Round Hole Measurement, Curve Fitting, 3D Curve Reconstruction, Least Squares Error.

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936 Particle Image Velocimetry for Measuring Water Flow Velocity

Authors: King Kuok Kuok, Po Chan Chiu

Abstract:

Floods are natural phenomena, which may turn into disasters causing widespread damage, health problems and even deaths. Nowadays, floods had become more serious and more frequent due to climatic changes. During flooding, discharge measurement still can be taken by standing on the bridge across the river using portable measurement instrument. However, it is too dangerous to get near to the river especially during high flood. Therefore, this study employs Particle Image Velocimetry (PIV) as a tool to measure the surface flow velocity. PIV is a image processing technique to track the movement of water from one point to another. The PIV codes are developed using Matlab. In this study, 18 ping pong balls were scattered over the surface of the drain and images were taken with a digital SLR camera. The images obtained were analyzed using the PIV code. Results show that PIV is able to produce the flow velocity through analyzing the series of images captured.

Keywords: Particle Image Velocimetry, flow velocity, surface flow.

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935 Modeling and Investigation of Elongation in Free Explosive Forming of Aluminum Alloy Plate

Authors: R. Alipour, F.Najarian

Abstract:

Because of high ductility, aluminum alloys, have been widely used as an important base of metal forming industries. But the main week point of these alloys is their low strength so in forming them with conventional methods like deep drawing, hydro forming, etc have been always faced with problems like fracture during of forming process. Because of this, recently using of explosive forming method for forming of these plates has been recommended. In this paper free explosive forming of A2024 aluminum alloy is numerically simulated and during it, explosion wave propagation process is studied. Consequences of this simulation can be effective in prediction of quality of production. These consequences are compared with an experimental test and show the superiority of this method to similar methods like hydro forming and deep drawing.

Keywords: Free explosive forming, CEL, Johnson cook.

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934 The Weight of Corporate Social Responsibility Indicators in Measurement Procedure

Authors: Grigoris Giannarakis, Despina Galani, Charitoudi Georgia, Nikolaos Litinas

Abstract:

The Corporate Social Responsibility (CSR) performance has garnered significant interest during the last two decades as numerous methodologies are proposed by Social Responsible Investment (SRI) indexes. The weight of each indicator is a crucial component of the CSR measurement procedures. Based on a previous study, the appropriate weight of each proposed indicator for the Greek telecommunication sector is specified using the rank reciprocal weighting. The Kendall-s Coefficient of Concordance and Spearman Correlation Coefficient non-parametric tests are adopted to determine the level of consensus among the experts concerning the importance rank of indicators. The results show that there is no consensus regarding the rank of indicators in most of stakeholders- domains. The equal weight for all indicators could be proposed as a solution for the lack of consensus among the experts. The study recommends three different equations concerning the adopted weight approach.

Keywords: Corporate Social Responsibility, Indicator, Weight.

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933 Flow Characteristics around Rectangular Obstacles with the Varying Direction of Obstacles

Authors: Hee-Chang Lim

Abstract:

The study aims to understand the surface pressure distribution around the bodies such as the suction pressure in the leading edge on the top and side-face when the aspect ratio of bodies and the wind direction are changed, respectively. We carried out the wind tunnel measurement and numerical simulation around a series of rectangular bodies (40d×80w×80h, 80d×80w×80h, 160d×80w×80h, 80d×40w×80h and 80d×160w×80h in mm3) placed in a deep turbulent boundary layer. Based on a modern numerical platform, the Navier-Stokes equation with the typical 2-equation (k-ε model) and the DES (Detached Eddy Simulation) turbulence model has been calculated, and they are both compared with the measurement data. Regarding the turbulence model, the DES model makes a better prediction comparing with the k-ε model, especially when calculating the separated turbulent flow around a bluff body with sharp edged corner. In order to observe the effect of wind direction on the pressure variation around the cube (e.g., 80d×80w×80h in mm), it rotates at 0º, 10º, 20º, 30º, and 45º, which stands for the salient wind directions in the tunnel. The result shows that the surface pressure variation is highly dependent upon the approaching wind direction, especially on the top and the side-face of the cube. In addition, the transverse width has a substantial effect on the variation of surface pressure around the bodies, while the longitudinal length has little or no influence.

Keywords: Rectangular bodies, wind direction, aspect ratio, surface pressure distribution, wind-tunnel measurement, k-ε model, DES model, CFD.

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932 An AK-Chart for the Non-Normal Data

Authors: Chia-Hau Liu, Tai-Yue Wang

Abstract:

Traditional multivariate control charts assume that measurement from manufacturing processes follows a multivariate normal distribution. However, this assumption may not hold or may be difficult to verify because not all the measurement from manufacturing processes are normal distributed in practice. This study develops a new multivariate control chart for monitoring the processes with non-normal data. We propose a mechanism based on integrating the one-class classification method and the adaptive technique. The adaptive technique is used to improve the sensitivity to small shift on one-class classification in statistical process control. In addition, this design provides an easy way to allocate the value of type I error so it is easier to be implemented. Finally, the simulation study and the real data from industry are used to demonstrate the effectiveness of the propose control charts.

Keywords: Multivariate control chart, statistical process control, one-class classification method.

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931 A Paradigm for Characterization and Checking of a Human Noise Behavior

Authors: Himanshu Dehra

Abstract:

This paper presents a paradigm for characterization and checking of human noise behavior. The definitions of ‘Noise’ and ‘Noise Behavior’ are devised. The concept of characterization and examining of Noise Behavior is obtained from the proposed paradigm of Psychoacoustics. The measurement of human noise behavior is discussed through definitions of noise sources and noise measurements. The noise sources, noise measurement equations and noise filters are further illustrated through examples. The theory and significance of solar energy acoustics is presented for life and its activities. Human comfort and health are correlated with human brain through physiological responses and noise protection. Examples of heat stress, intense heat, sweating and evaporation are also enumerated.

Keywords: Human brain, noise behavior, noise characterization, noise filters, physiological responses, psychoacoustics.

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930 Impact of Changes of the Conceptual Framework for Financial Reporting on the Indicators of the Financial Statement

Authors: Nadezhda Kvatashidze

Abstract:

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.

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929 Photodegradation of Phenol Red in the Presence of ZnO Nanoparticles

Authors: T.K. Tan, P.S. Khiew, W.S. Chiu, S.Radiman, R.Abd-Shukor, N.M. Huang, H.N. Lim

Abstract:

In our recent study, we have used ZnO nanoparticles assisted with UV light irradiation to investigate the photocatalytic degradation of Phenol Red (PR). The ZnO photocatalyst was characterized by X-ray diffraction (XRD), transmission electron microscopy (TEM), specific surface area analysis (BET) and UVvisible spectroscopy. X-ray diffractometry result for the ZnO nanoparticles exhibit normal crystalline phase features. All observed peaks can be indexed to the pure hexagonal wurtzite crystal structures, with the space group of P63mc. There are no other impurities in the diffraction peak. In addition, TEM measurement shows that most of the nanoparticles are rod-like and spherical in shape and fairly monodispersed. A significant degradation of the PR was observed when the catalyst was added into the solution even without the UV light exposure. In addition, the photodegradation increases with the photocatalyst loading. The surface area of the ZnO nanomaterials from the BET measurement was 11.9 m2/g. Besides the photocatalyst loading, the effect of some parameters on the photodegradation efficiency such as initial PR concentration and pH were also studied.

Keywords: Nanostructures, phenol red, zinc oxide, heterogeneous photocatalyst.

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928 An Investigation into Air Ejector with Pulsating Primary Flow

Authors: Václav Dvořák, Petra Dančová

Abstract:

The article deals with pneumatic and hot wire anemometry measurement on subsonic axi-symmetric air ejector. Performances of the ejector with and without pulsations of primary flow are compared, measuring of characteristic pressures and mass flow rates are performed and ejector efficiency is evaluated. The pulsations of primary flow are produced by a synthetic jet generator, which is placed in the supply line of the primary flow just in front of the primary nozzle. The aim of the pulsation is to intensify the mixing process. In the article we present: Pressure measuring of pulsation on the mixing chamber wall, behind the mixing chamber and behind the diffuser measured by fast pressure transducers and results of hot wire anemometry measurement. It was found out that using of primary flow pulsations yields higher back pressure behind the ejector and higher efficiency. The processes in this ejector and influences of primary flow pulsations on the mixing processes are described.

Keywords: Air ejector, pulsation flow

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927 Sustainable Balanced Scorecard for Kaizen Evaluation: Comparative Study between Egypt and Japan

Authors: Ola I. S. El Dardery, Ismail Gomaa, Adel R. M. Rayan, Ghada El Khayat, Sara H. Sabry

Abstract:

Continuous improvement activities are becoming a key organizational success factor; those improvement activities include but are not limited to kaizen, six sigma, lean production, and continuous improvement projects. Kaizen is a Japanese philosophy of continuous improvement by making small incremental changes to improve an organization’s performance, reduce costs, reduce delay time, reduce waste in production, etc. This research aims at proposing a measuring system for kaizen activities from a sustainable balanced scorecard perspective. A survey was developed and disseminated among kaizen experts in both Egypt and Japan with the purpose of allocating key performance indicators for both kaizen process (critical success factors) and result (kaizen benefits) into the five sustainable balanced scorecard perspectives. This research contributes to the extant literature by presenting a kaizen measurement of both kaizen process and results that will illuminate the benefits of using kaizen. Also, the presented measurement can help in the sustainability of kaizen implementation across various sectors and industries. Thus, grasping the full benefits of kaizen implementation will contribute to the spread of kaizen understanding and practice. Also, this research provides insights on the social and cultural differences that would influence the kaizen success. Determining the combination of the proper kaizen measures could be used by any industry, whether service or manufacturing for better kaizen activities measurement. The comparison between Japanese implementation of kaizen, as the pioneers of continuous improvement, and Egyptian implementation will help recommending better practices of kaizen in Egypt and contributing to the 2030 sustainable development goals. The study results reveal that there is no significant difference in allocating kaizen benefits between Egypt and Japan. However, with regard to the critical success factors some differences appeared reflecting the social differences and understanding between both countries, a single integrated measurement was reached between the Egyptian and Japanese allocation highlighting the Japanese experts’ opinion as the ultimate criterion for selection.

Keywords: continuous improvements, kaizen, performance, sustainable balanced scorecard

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926 Error Propagation of the Hidden-Point Bar Method: Effect of Bar Geometry

Authors: Said M. Easa, Ahmed Shaker

Abstract:

The hidden-point bar method is useful in many surveying applications. The method involves determining the coordinates of a hidden point as a function of horizontal and vertical angles measured to three fixed points on the bar. Using these measurements, the procedure involves calculating the slant angles, the distances from the station to the fixed points, the coordinates of the fixed points, and then the coordinates of the hidden point. The propagation of the measurement errors in this complex process has not been fully investigated in the literature. This paper evaluates the effect of the bar geometry on the position accuracy of the hidden point which depends on the measurement errors of the horizontal and vertical angles. The results are used to establish some guidelines regarding the inclination angle of the bar and the location of the observed points that provide the best accuracy.

Keywords: Hidden point, accuracy, error propagation, surveying, evaluation, simulation, geometry.

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925 Some Issues of Measurement of Impairment of Non-Financial Assets in the Public Sector

Authors: Mariam Vardiashvili

Abstract:

The economic value of the asset impairment process is quite large. Impairment reflects the reduction of future economic benefits or service potentials itemized in the asset. The assets owned by public sector entities bring economic benefits or are used for delivery of the free-of-charge services. Consequently, they are classified as cash-generating and non-cash-generating assets. IPSAS 21 - Impairment of non-cash-generating assets, and IPSAS 26 - Impairment of cash-generating assets, have been designed considering this specificity.  When measuring impairment of assets, it is important to select the relevant methods. For measurement of the impaired Non-Cash-Generating Assets, IPSAS 21 recommends three methods: Depreciated Replacement Cost Approach, Restoration Cost Approach, and  Service Units Approach. Impairment of Value in Use of Cash-Generating Assets (according to IPSAS 26) is measured by discounted value of the money sources to be received in future. Value in use of the cash-generating asserts (as per IPSAS 26) is measured by the discounted value of the money sources to be received in the future. The article provides classification of the assets in the public sector  as non-cash-generating assets and cash-generating assets and, deals also with the factors which should be considered when evaluating  impairment of assets. An essence of impairment of the non-financial assets and the methods of measurement thereof evaluation are formulated according to IPSAS 21 and IPSAS 26. The main emphasis is put on different methods of measurement of the value in use of the impaired Cash-Generating Assets and Non-Cash-Generation Assets and the methods of their selection. The traditional and the expected cash flow approaches for calculation of the discounted value are reviewed. The article also discusses the issues of recognition of impairment loss and its reflection in the financial reporting. The article concludes that despite a functional purpose of the impaired asset, whichever method is used for measuring the asset, presentation of realistic information regarding the value of the assets should be ensured in the financial reporting. In the theoretical development of the issue, the methods of scientific abstraction, analysis and synthesis were used. The research was carried out with a systemic approach. The research process uses international standards of accounting, theoretical researches and publications of Georgian and foreign scientists.

Keywords: Non-cash-generating assets, cash-generating assets, recoverable value, recoverable service amount, value in use.

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924 Microstructure and Hot Deformation Behavior of Fe-20Cr-5Al Alloy

Authors: Jung-Ho Moon, Tae Kwon Ha

Abstract:

High temperature deformation behavior of cast Fe-20Cr-5Al alloy has been investigated in this study by performing tensile and compression tests at temperatures from 1100 to 1200oC. Rectangular ingots of which the dimensions were 300×300×100 in millimeter were cast using vacuum induction melting. Phase equilibrium was calculated using the FactSage®, thermodynamic software and database. Tensile strength of cast Fe-20Cr-5Al alloy was 4 MPa at 1200oC. With temperature decreased, tensile strength increased rapidly and reached up to 13 MPa at 1100oC. Elongation also increased from 18 to 80% with temperature decreased from 1200oC to 1100oC. Microstructure observation revealed that M23C6 carbide was precipitated along the grain boundary and within the matrix.

Keywords: Fe-20Cr-5Al alloy, high temperature deformation, aging treatment, microstructure, mechanical properties.

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923 Using Ultrasonic and Infrared Sensors for Distance Measurement

Authors: Tarek Mohammad

Abstract:

The amplitude response of infrared (IR) sensors depends on the reflectance properties of the target. Therefore, in order to use IR sensor for measuring distances accurately, prior knowledge of the surface must be known. This paper describes the Phong Illumination Model for determining the properties of a surface and subsequently calculating the distance to the surface. The angular position of the IR sensor is computed as normal to the surface for simplifying the calculation. Ultrasonic (US) sensor can provide the initial information on distance to obtain the parameters for this method. In addition, the experimental results obtained by using LabView are discussed. More care should be taken when placing the objects from the sensors during acquiring data since the small change in angle could show very different distance than the actual one. Since stereo camera vision systems do not perform well under some environmental conditions such as plain wall, glass surfaces, or poor lighting conditions, the IR and US sensors can be used additionally to improve the overall vision systems of mobile robots.

Keywords: Distance Measurement, Infrared sensor, Surface properties, Ultrasonic sensor.

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922 Development of an Artificial Ear for Bone-Conducted Objective Occlusion Measurement

Authors: Yu Luan

Abstract:

The bone-conducted objective occlusion effect (OE) is characterized by a discomforting sensation of fullness experienced in an occluded ear. This phenomenon arises from various external stimuli, such as human speech, chewing, and walking, which generate vibrations transmitted through the body to the ear canal walls. The bone-conducted OE occurs due to the pressure build-up inside the occluded ear caused by sound radiating into the ear canal cavity from its walls. In the hearing aid industry, artificial ears are utilized as a tool for developing hearing aids. However, the currently available commercial artificial ears primarily focus on pure acoustics measurements, neglecting the bone-conducted vibration aspect. This research endeavors to develop an artificial ear specifically designed for bone-conducted occlusion measurements. Finite Element Analysis (FEA) modeling has been employed to gain insights into the behavior of the artificial ear.

Keywords: Artificial ear, bone conducted vibration, occlusion measurement, Finite Element Modeling.

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921 The Early Stages of the Standardization of Finnish Building Sector

Authors: A. Soikkeli

Abstract:

Early 20th century functionalism aimed at generalising living and rationalising construction, thus laying the foundation for the standardisation of construction components and products. From the 1930s onwards, all measurement and quality instructions for building products, different types of building components, descriptions of working methods complying with advisable building practises, planning, measurement and calculation guidelines, terminology, etc. were called standards. Standardisation was regarded as a necessary prerequisite for the mass production of housing.

This article examines the early stages of standardisation in Finland in the 1940s and 1950s, as reflected on the working history of an individual architect, ErkkiKoiso-Kanttila (1914-2006). In 1950 Koiso-Kanttila was appointed the Head of Design of the Finnish Association of Architects’ Building Standards Committee, a position which he held until 1958. His main responsibilities were the development of the RT Building Information File and compiling of the files.

Keywords: Architecture, Post WWII period, Reconstruction, Standardisation.

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920 The Impact of ISO 9001 Certification on Brazilian Firms’ Performance: Insights from Multiple Case Studies

Authors: Matheus Borges Carneiro, Fabiane Letícia Lizarelli, José Carlos de Toledo

Abstract:

The evolution of quality management by companies was strongly enabled by, among others, ISO 9001 certification, which is considered a crucial requirement for several customers. Likewise, performance measurement provides useful insights for companies to identify the reflection of their decision-making process on their improvement. One of the most used performance measurement models is the balanced scorecard (BSC), which uses four perspectives to address a firm’s performance: financial, internal process, customer satisfaction, and learning and growth. Since ISO 9001 certified firms are likely to measure their performance through BSC approach, it is important to verify whether the certificate influences the firm performance or not. Therefore, this paper aims to verify the impact of ISO 9001:2015 on Brazilian firms’ performance based on the BSC perspective. Hence, nine certified companies located in the Southeast region of Brazil were studied through a multiple case study approach. Within this study, it was possible to identify the positive impact of ISO 9001 on firms’ overall performance, and four Critical Success Factors (CSFs) were identified as relevant on the linkage among ISO 9001 and firms’ performance: employee involvement, top management, process management, and customer focus. Due to the COVID-19 pandemic, the number of interviews was limited to the quality manager specialist, and the sample was limited since several companies were closed during the period of the study. This study presents an in-depth analysis of how the relationship between ISO 9001 certification and firms’ performance in a developing country is.

Keywords: Balanced scorecard, Brazilian firms’ performance, critical success factors, ISO 9001 certification, performance measurement.

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919 Highly Linear and Low Noise AMR Sensor Using Closed Loop and Signal-Chopped Architecture

Authors: N. Hadjigeorgiou, A. C. Tsalikidou, E. Hristoforou, P. P. Sotiriadis

Abstract:

During the last few decades, the continuously increasing demand for accurate and reliable magnetic measurements has paved the way for the development of different types of magnetic sensing systems as well as different measurement techniques. Sensor sensitivity and linearity, signal-to-noise ratio, measurement range, cross-talk between sensors in multi-sensor applications are only some of the aspects that have been examined in the past. In this paper, a fully analog closed loop system in order to optimize the performance of AMR sensors has been developed. The operation of the proposed system has been tested using a Helmholtz coil calibration setup in order to control both the amplitude and direction of magnetic field in the vicinity of the AMR sensor. Experimental testing indicated that improved linearity of sensor response, as well as low noise levels can be achieved, when the system is employed.

Keywords: AMR sensor, closed loop, memory effects, chopper, linearity improvement, sensitivity improvement, magnetic noise, electronic noise.

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