Abstract: Income smoothing represents an attempt on the part of the company's management to reduce variations in earnings through the manipulation of the accounting principles. In this study, we aimed to measure income smoothing practices in a sample of 30 French joint stock companies during the period (2007-2009), we used Dummy variables method and “ECKEL” model to measure income smoothing practices and Binomial test accourding to SPSS program, to confirm or refute our hypothesis. This study concluded that there are no significant statistical indicators of income smoothing practices in the sample studied of French companies during the period (2007-2009), so the income series in the same sample studied of is characterized by stability and non-volatility without any intervention of management through accounting manipulation. However, this type of accounting manipulation should be taken into account and efforts should be made by control bodies to apply Eckel model and generalize its use at the global level.
Abstract: In this research, TRACE code with the interface code-SNAP was used to simulate and analyze the SBO (station blackout) accident which occurred in Maanshan PWR (pressurized water reactor) nuclear power plant (NPP). There are four main steps in this research. First, the SBO accident data of Maanshan NPP were collected. Second, the TRACE/SNAP model of Maanshan NPP was established by using these data. Third, this TRACE/SNAP model was used to perform the simulation and analysis of SBO accident. Finally, the simulation and analysis of SBO with mitigation equipments was performed. The analysis results of TRACE are consistent with the data of Maanshan NPP. The mitigation equipments of Maanshan can maintain the safety of Maanshan in the SBO according to the TRACE predictions.
Abstract: In this research, the RASCAL code was used to simulate and analyze the postulated UF6 fire accident which may occur in the Institute of Nuclear Energy Research (INER). There are four main steps in this research. In the first step, the UF6 data of INER were collected. In the second step, the RASCAL analysis methodology and model was established by using these data. Third, this RASCAL model was used to perform the simulation and analysis of the postulated UF6 fire accident. Three cases were simulated and analyzed in this step. Finally, the analysis results of RASCAL were compared with the hazardous levels of the chemicals. According to the compared results of three cases, Case 3 has the maximum danger in human health.
Abstract: Ceramic, polymer and composite nanofibers are nowadays begun to be utilized in many fields of nanotechnology. By the means of dimensions, these fibers are as small as nano scale but because of having large surface area and microstructural characteristics, they provide unique mechanic, optical, magnetic, electronic and chemical properties. In terms of nanofiber production, electrospinning has been the most widely used technique in recent years. In this study, carbon nanofibers have been synthesized from solutions of Polyacrylonitrile (PAN)/ N,N-dimethylformamide (DMF) by electrospinning method. The carbon nanofibers have been stabilized by oxidation at 250 °C for 2 h in air and carbonized at 750 °C for 1 h in H2/N2. Images of carbon nanofibers have been taken with scanning electron microscopy (SEM). The images have been analyzed to study the fiber morphology and to determine the distribution of the fiber diameter using FibraQuant 1.3 software. Then polymer composites have been produced from mixture of carbon nanofibers and silicone polymer. The final polymer composites have been characterized by X-ray diffraction method and scanning electron microscopy (SEM) energy dispersive X-ray (EDX) measurements. These results have been reported and discussed. At result, homogeneous carbon nanofibers with 100-167 nm of diameter were obtained with optimized electrospinning conditions.
Abstract: Early detection of cancer could save human life and quality in insidious cases by advanced biomedical imaging techniques. Designing targeted detection system is necessary in order to protect of healthy cells. Electrospun nanofibers are efficient and targetable nanocarriers which have important properties such as nanometric diameter, mechanical properties, elasticity, porosity and surface area to volume ratio. In the present study, indocyanine green (ICG) organic dye was stabilized and encapsulated in polymer matrix which polyethylene oxide (PEO) and chitosan (CHI) multilayer nanofibers via co-axial electrospinning method at one step. The co-axial electrospun nanofibers were characterized as morphological (SEM), molecular (FT-IR), and entrapment efficiency of Indocyanine Green (ICG) (confocal imaging). Controlled release profile of PEO/CHI/ICG nanofiber was also evaluated up to 40 hours.
Abstract: Halal authentication and verification in supplement capsules are highly required as the gelatine available in the market can be from halal or non-halal sources. It is an obligation for Muslim to consume and use the halal consumer goods. At present, real-time polymerase chain reaction (RT-PCR) is the most common technique being used for the detection of porcine and bovine DNA in gelatine due to high sensitivity of the technique and higher stability of DNA compared to protein. In this study, twenty samples of supplements capsules from different products with different Halal logos were analyzed for porcine and bovine DNA using RT-PCR. Standard bovine and porcine gelatine from eurofins at a range of concentration from 10-1 to 10-5 ng/µl were used to determine the linearity range, limit of detection and specificity on RT-PCR (SYBR Green method). RT-PCR detected porcine (two samples), bovine (four samples) and mixture of porcine and bovine (six samples). The samples were also tested using FT-IR technique where normalized peak of IR spectra were pre-processed using Savitsky Golay method before Principal Components Analysis (PCA) was performed on the database. Scores plot of PCA shows three clusters of samples; bovine, porcine and mixture (bovine and porcine). The RT-PCR and FT-IR with chemometrics technique were found to give same results for porcine gelatine samples which can be used for Halal authentication.
Abstract: Strain sensors based on a change in resistance are
well established for the measurement of forces, stresses, or material
fatigue. Within the scope of this paper, fully additive manufactured
strain sensors were produced using an ink of silver nanoparticles.
Their behavior was evaluated by periodic tensile tests. Printed
strain sensors exhibit two advantages: Their measuring grid is
adaptable to the use case and they do not need a carrier-foil,
as the measuring structure can be printed directly onto a thin
sprayed varnish layer on the aluminum specimen. In order to
compare quality characteristics, the sensors have been manufactured
using two different technologies, namely aerosoljet-printing and
micropipette-dispensing. Both processes produce structures which
exhibit continuous features (in contrast to what can be achieved with
droplets during inkjet printing). Briefly summarized the results show
that aerosoljet-printing is the preferable technology for specimen with
non-planar surfaces whereas both technologies are suitable for flat
specimen.
Abstract: Wind energy is associated with many geographical factors including wind speed, climate change, surface topography, environmental impacts, and several economic factors, most notably the advancement of wind technology and energy prices. It is the fastest-growing and least economically expensive method for generating electricity. Wind energy generation is directly related to the characteristics of spatial wind. Therefore, the feasibility study for the wind energy conversion system is based on the value of the energy obtained relative to the initial investment and the cost of operation and maintenance. In Kuwait, wind energy is an appropriate choice as a source of energy generation. It can be used in groundwater extraction in agricultural areas such as Al-Abdali in the north and Al-Wafra in the south, or in fresh and brackish groundwater fields or remote and isolated locations such as border areas and projects away from conventional power electricity services, to take advantage of alternative energy, reduce pollutants, and reduce energy production costs. The study covers the State of Kuwait with an exception of metropolitan area. Climatic data were attained through the readings of eight distributed monitoring stations affiliated with Kuwait Institute for Scientific Research (KISR). The data were used to assess the daily, monthly, quarterly, and annual available wind energy accessible for utilization. The researchers applied the Suitability Model to analyze the study by using the ArcGIS program. It is a model of spatial analysis that compares more than one location based on grading weights to choose the most suitable one. The study criteria are: the average annual wind speed, land use, topography of land, distance from the main road networks, urban areas. According to the previous criteria, the four proposed locations to establish wind farm projects are selected based on the weights of the degree of suitability (excellent, good, average, and poor). The percentage of areas that represents the most suitable locations with an excellent rank (4) is 8% of Kuwait’s area. It is relatively distributed as follows: Al-Shqaya, Al-Dabdeba, Al-Salmi (5.22%), Al-Abdali (1.22%), Umm al-Hayman (0.70%), North Wafra and Al-Shaqeeq (0.86%). The study recommends to decision-makers to consider the proposed location (No.1), (Al-Shqaya, Al-Dabdaba, and Al-Salmi) as the most suitable location for future development of wind farms in Kuwait, this location is economically feasible.
Abstract: The application of natural plant extracts which are rich in promising antioxidants and antimicrobial ingredients in the production of frankfurter-type sausages addresses consumer demands for healthier, more functional meat products. The effects of olive leaves, green tea and Urtica dioica L. extracts on physicochemical, microbiological and sensory characteristic of frankfurter-type sausage were investigated during 45 days of storage at 4 °C. The results revealed that pH and phenolic compounds decreased significantly (P < 0.05) in all samples during storage. Sausages containing 500 ppm green tea extract (1.78 mg/kg) showed the lowest TBARS values compared to olive leaves (2.01 mg/kg), Urtica dioica L. (2.26 mg/kg) extracts and control (2.74 mg/kg). Plant extracts significantly (P < 0.05) reduced the count of total mesophilic bacteria, yeast and mold by at least 2 log cycles (CFU/g) than those of control samples. Sensory characteristics of texture showed no difference (P > 0.05) between sausage samples, but sausage containing Urtica dioica L. extract had the highest score regarding flavor, freshness odor, and overall acceptability. Based on the results, sausage containing plant extracts could have a significant impact on antimicrobial activity, antioxidant capacity, sensory score, and shelf life stability of frankfurter-type sausage.
Abstract: High-density polyethylene reinforced with carbon nanofibers (HDPE/CNF) have been prepared via melt processing using dialkylimidazolium tetrafluoroborate (ionic liquid) as a dispersion agent. The prepared samples were characterized by thermogravimetric (TGA) and differential scanning calorimetric (DSC) analyses. The samples blended with imidazolium ionic liquid exhibit higher thermal stability. DSC analysis showed clear miscibility of ionic liquid in the HDPE matrix and showed single endothermic peak. The melt rheological analysis of HDPE/CNF composites was performed using an oscillatory rheometer. The influence of CNF and ionic liquid concentration (ranging from 0, 0.5, and 1 wt%) on the viscoelastic parameters was investigated at 200 °C with an angular frequency range of 0.1 to 100 rad/s. The rheological analysis shows the shear-thinning behavior for the composites. An improvement in the viscoelastic properties was observed as the nanofiber concentration increases. The progress in the modulus values was attributed to the structural rigidity imparted by the high aspect ratio CNF. The modulus values and complex viscosity of the composites increased significantly at low frequencies. Composites blended with ionic liquid exhibit slightly lower values of complex viscosity and modulus over the corresponding HDPE/CNF compositions. Therefore, reduction in melt viscosity is an additional benefit for polymer composite processing as a result of wetting effect by polymer-ionic liquid combinations.
Abstract: Knee collateral ligaments play a significant role in restraining excessive frontal motion (varus/valgus rotations). In this investigation, a multiscale frame was developed based on structural hierarchies of the collateral ligaments starting from the bottom (tropocollagen molecule) to up where the fibred reinforced structure established. Experimental data of failure tensile test were considered as the principal driver of the developed model. This model was calibrated statistically using Bayesian calibration due to the high number of unknown parameters. Then the model is scaled up to fit the real structure of the collateral ligaments and simulated under realistic boundary conditions. Predications have been successful in describing the observed transient response of the collateral ligaments during tensile test under pre- and post-damage loading conditions. Collateral ligaments maximum stresses and strengths were observed near to the femoral insertions, a results that is in good agreement with experimental investigations. Also for the first time, damage initiation and propagation were documented with this model as a function of the cross-link density between tropocollagen molecules.
Abstract: In the present study, the reactions involving 4-bromo-2,6-bis-hydroxymethyl-phenol (BBHMP) and nicotinamide (NA) in the presence of Pd(II) ions were investigated. Optimum conditions for the reactions were established as pH = 7 and λ = 450 nm. According to absorbance measurements, the molar ratio of BBHMP: NA: Pd2+ was found to be 1: 2: 2. As a result of physicochemical, spectrophotometric and thermal analyses, the reactions of BBHMP and NA with Pd(II) are complexation reactions and one molecule of BBHMP and two molecules of NA react with two molecules of the Pd(II) ion.
Abstract: Technological and sociological developments in the automotive sector are shifting the focus of design towards developing a better understanding of driver needs, desires and emotions. Human centred design methods are being more frequently applied to automotive research, including the use of systems to detect human emotions in real-time. One method for a non-contact measurement of emotion with low intrusiveness is Facial-Expression Analysis (FEA). This paper describes a research study investigating emotional responses of 22 participants in a naturalistic driving environment by applying a multi-method approach. The research explored the possibility to investigate emotional responses and their frequencies during naturalistic driving through real-time FEA. Observational analysis was conducted to assign causes to the collected emotional responses. In total, 730 emotional responses were measured in the collective study time of 440 minutes. Causes were assigned to 92% of the measured emotional responses. This research establishes and validates a methodology for the study of emotions and their causes in the driving environment through which systems and factors causing positive and negative emotional effects can be identified.
Abstract: Various processes are modelled using a discrete phase,
where particles are seeded from a source. Such particles can represent
liquid water droplets, which are affecting the continuous phase by
exchanging thermal energy, momentum, species etc. Discrete phases
are typically modelled using parcel, which represents a collection of
particles, which share properties such as temperature, velocity etc.
When coupling the phases, the exchange rates are integrated over
the cell, in which the parcel is located. This can cause spikes and
fluctuating exchange rates. This paper presents an alternative method of coupling a discrete
and a continuous plug flow phase. This is done using triangular
parcels, which span between nodes following the dynamics of single
droplets. Thus, the triangular parcels are propagated using the corner
nodes. At each time step, the exchange rates are spatially integrated
over the surface of the triangular parcels, which yields a smooth
continuous exchange rate to the continuous phase. The results shows that the method is more stable, converges
slightly faster and yields smooth exchange rates compared with
the steam tube approach. However, the computational requirements
are about five times greater, so the applicability of the alternative
method should be limited to processes, where the exchange rates are
important. The overall balances of the exchanged properties did not
change significantly using the new approach.
Abstract: In this paper we present a contribution for the modeling and control of wind energy conversion system based on a Doubly Fed Induction Generator (DFIG). Since the wind speed is random the system has to produce an optimal electrical power to the Network and ensures important strength and stability. In this work, the Backstepping controller is used to control the generator via two converter witch placed a DC bus capacitor and connected to the grid by a Filter R-L, in order to optimize capture wind energy. All is simulated and presented under MATLAB/Simulink Software to show performance and robustness of the proposed controller.
Abstract: The difficulties in riding small wheel bicycles and their lesser stability have been perceived for a long time. Although small wheel bicycles are designed using the similar approach and guidelines that have worked well for big wheel bicycles, the performance of the big wheelers and the smaller wheelers are markedly different. Since both the big wheelers and small wheelers have same fundamental geometry, most blame the small wheel for this discrepancy in the performance. This paper reviews existing guidelines for bicycle design, especially the front steering geometry for the bicycle, and provides a systematic and quantitative analysis of different wheel sized bicycles. A validated mathematical model has been used as a tool to assess the dynamic performance of the bicycles in term of their self-stability. The results obtained were found to corroborate the subjective perception of cyclists for small wheel bicycles. The current approach for small wheel bicycle design requires higher speed to be self-stable. However, it was found that increasing the headtube angle and selecting a proper trail could improve the dynamic performance of small wheel bicycles. A range of parameters for front steering geometry has been identified for small wheel bicycles that have comparable stability as big wheel bicycles. Interestingly, most of the identified geometries are found to be beyond the ISO recommended range and seem to counter the current approach of small wheel bicycle design. Therefore, it was successfully shown that the guidelines for big wheelers do not translate directly to small wheelers, but careful selection of the front geometry could make small wheel bicycles as stable as big wheel bicycles.
Abstract: 5
In order to eradicate the degradation of reinforced concrete structures due to the steel corrosion, professionals in constructions suggest using fiber reinforced polymers (FRP) for their excellent properties. Nevertheless, high temperatures may affect the bond between FRP bar and concrete, and consequently the serviceability of FRP-reinforced concrete structures. This paper presents a nonlinear numerical investigation using ADINA software to investigate the effect of the spacing between glass FRP (GFRP) bars embedded in concrete on circumferential thermal deformations and the distribution of radial thermal cracks in reinforced concrete beams submitted to high temperature variations up to 60 °C for asymmetrical problems. The thermal deformations predicted from nonlinear finite elements model, at the FRP bar/concrete interface and at the external surface of concrete cover, were established as a function of the ratio of concrete cover thickness to FRP bar diameter (c/db) and the ratio of spacing between FRP bars in concrete to FRP bar diameter (e/db). Numerical results show that the circumferential thermal deformations at the external surface of concrete cover are linear until cracking thermal load varied from 32 to 55 °C corresponding to the ratio of e/db varied from 1.3 to 2.3, respectively. However, for ratios e/db >2.3 and c/db >1.6, the thermal deformations at the external surface of concrete cover exhibit linear behavior without any cracks observed on the specified surface. The numerical results are compared to those obtained from analytical models validated by experimental tests.
Abstract: The effect of linear stability analysis of triple diffusive convection in a vertically oscillating viscoelastic liquid of Oldroyd-B type is studied. The correction Rayleigh number is obtained by using perturbation method which gives prospect to control the convection. The eigenvalue is obtained by using perturbation method by adopting Venezian approach. From the study, it is observed that gravity modulation advances the onset of triple diffusive convection.
Abstract: In today’s very competitive higher education industry (HEI), HEIs are faced with the primary concern of developing, deploying, and sustaining high quality academic programs. Today, the HEI has well-established accreditation systems endorsed by a country’s legislation and institutions. The accreditation system is an educational pathway focused on the criteria and processes for evaluating educational programs. Although many aspects of the accreditation process highlight both the past and the present (prove), the “program review” assessment is "forward-looking assessment" (improve) and thus transforms the process into a continuing assessment activity rather than a periodic event. The purpose of this study is to propose a conceptual measurement framework for program review to be used by HEIs to undertake a robust and targeted approach to proactively and continuously review their academic programs to evaluate its practicality and effectiveness as well as to improve the education of the students. The proposed framework consists of two main components: program review principles and the program review measurement matrix.
Abstract: In this study, the RASCAL and ALOHA codes are used to establish an analysis methodology for hydrogen fluoride (HF) evaluation. There are three main steps in this study. First, the UF6 data were collected. Second, one postulated case was analyzed by using the RASCAL and UF6 data. This postulated case assumes that fire occurring and UF6 is releasing from a building. Third, the results of RASCAL for HF mass were as the input data of ALOHA. Two postulated cases of HF were analyzed by using ALOHA code and the results of RASCAL. These postulated cases assume fire occurring and HF is releasing with no raining (Case 1) or raining (Case 2) condition. According to the analysis results of ALOHA, the HF concentration of Case 2 is smaller than Case 1. The results can be a reference for the preparing of emergency plans for the release of HF.