Abstract: The aim of this paper is to trace the historical
development of the accounting profession in Libya, in order to
identify challenges facing the profession as the country moves from a
closed to emerging economy. The study is based on a literature
review and archival research. Accounting information has a vital role
to play in the achievement of economic goals in developing and
emerging economies, but a well qualified accounting profession is
required. In the context of institutional instability and unique cultural
factors, the accounting profession in Libya faces educational and
legal challenges if it is to achieve its potential in assisting the country
to reach its economic goals. This study focuses on one country,
which does limit its generalisability. However, it also suggests
fruitful research areas in considering the impact and challenge of
historic factors on the accounting profession in emerging economies.
Centrally planned economies require a body of well trained
professional accountants if they are to emerge onto the global
economic arena. Studies on the accounting profession have focused
primarily on those in developed economies, where the need for
meaningful accounting information for decision making is taken for
granted and there is a well trained, professional workforce. This study
of the profession in an emerging economy highlights the efforts that
will be needed to ensure the contribution of the profession to the
economic wellbeing of other emerging economies.
Abstract: Nonstandard tests are necessary for analyses and
verification of new developed structural and technological solutions
with application of composite materials. One of the most critical
primary structural parts of a typical aerospace structure is T-joint.
This structural element is loaded mainly in shear, bending, peel and
tension. The paper is focused on the shear loading simulations. The
aim of the work is to obtain a representative uniform distribution of
shear loads along T-joint during the mechanical testing. A new
design of T-joint test procedure, numerical simulation and
optimization of representative boundary conditions are presented.
The different conditions and inaccuracies both in simulations and
experiments are discussed. The influence of different parameters on
stress and strain distributions is demonstrated on T-joint made of
CFRP (carbon fibre reinforced plastic). A special test rig designed by
VZLU (Aerospace Research and Test Establishment) for T-shear test
procedure is presented.
Abstract: This paper presents a 4-DOF nonlinear model of a
cracked de Laval rotor-stator system derived based on Energy
Principles. The model has been used to simulate coupled torsionallateral
response of the faulty system with multiple parametric
excitations; rotor-stator-rub, a breathing transverse crack, eccentric
mass and an axial force. Nonlinearity of a “breathing” crack is
incorporated in the model using a simple hinge mechanism suitable
for a shallow crack. Response of the system while passing via its
critical speed with intermittent rotor-stator rub is analyzed. Effects of
eccentricity with phase and acceleration are investigated. Features of
crack, rub and eccentricity in vibration response are explored for
condition monitoring. The presence of a crack and rub are observable
in the power spectrum despite excitations by an axial force and rotor
unbalance. Obtained results are consistent with existing literature and
could be adopted into rotor condition monitoring strategies.
Abstract: reliability-based methodology for the assessment
and evaluation of reinforced concrete (R/C) structural elements of
concrete structures is presented herein. The results of the reliability
analysis and assessment for R/C structural elements were verified by
the results obtained through deterministic methods. The outcomes of
the reliability-based analysis were compared against currently
adopted safety limits that are incorporated in the reliability indices
β’s, according to international standards and codes. The methodology
is based on probabilistic analysis using reliability concepts and
statistics of the main random variables that are relevant to the subject
matter, and for which they are to be used in the performance-function
equation(s) associated with the structural elements under study.
These methodology techniques can result in reliability index β, which
is commonly known as the reliability index or reliability measure
value that can be utilized to assess and evaluate the safety, human
risk, and functionality of the structural component. Also, these
methods can result in revised partial safety factor values for certain
target reliability indices that can be used for the purpose of
redesigning the R/C elements of the building and in which they could
assist in considering some other remedial actions to improve the
safety and functionality of the member.
Abstract: This study has been presented which is a detailed
work of seismic microzonation of the city center. For seismic
microzonation area of 225 km2 has been selected as the study area.
MASW (Multichannel analysis of surface wave) and seismic
refraction methods have been used to generate one-dimensional shear
wave velocity profile at 250 locations and two-dimensional profile at
60 locations. These shear wave velocities are used to estimate
equivalent shear wave velocity in the study area at every 2 and 5 m
intervals up to a depth of 60 m. Levels of equivalent shear wave
velocity of soil are used the classified of the study area. After the
results of the study, it must be considered as components of urban
planning and building design of Denizli and the application and use
of these results should be required and enforced by municipal
authorities.
Abstract: This article presents a new vibration diagnostic
method designed to (PM) machines with permanent magnets. Those
devices are commonly used in small wind and water systems or
vehicles drives. The author’s method is very innovative and unique.
Specific structural properties of PM machines are used in this method
- electromotive force (EMF) generated due to vibrations. There was
analysed number of publications which describe vibration diagnostic
methods and tests of electrical PM machines and there was no
method found to determine the technical condition of such machine
basing on their own signals. In this article will be discussed: the
method genesis, the similarity of machines with permanent magnet to
vibration sensor and simulation and laboratory tests results. The
method of determination the technical condition of electrical machine
with permanent magnets basing on its own signals is the subject of
patent application and it is the main thesis of author’s doctoral
dissertation.
Abstract: The paper deals with current issues in research of
advanced methods to increase reliability of traditional timber
structural elements. It analyses the issue of strengthening of bent
timber beams, such as ceiling beams in old (historical) buildings with
additional concrete slab in combination with externally bonded fibre -
reinforced polymer. The paper describes experimental testing of
composite timber-concrete beam with FRP reinforcement and
compares results with FEM analysis.
Abstract: As the human race will continue to explore the space
by creating new space transportation means and sending them to other
planets, the enhance of atmospheric reentry study is crucial. In this
context, an analysis of mass recession rate of ablative materials for
thermal shields of reentry spacecrafts is important to be carried out.
The paper describes a new estimation method for calculating the mass
recession of an ablator system made of carbon fiber reinforced plastic
materials. This method is based on Arrhenius equation for low
temperatures and, for high temperatures, on a theory applied for the
recession phenomenon of carbon fiber reinforced plastic materials,
theory which takes into account the presence of the resin inside the
materials. The space mission of USERS spacecraft is considered as a
case study.
Abstract: This study focuses on the cooling of a photovoltaic
panel (PV). Indeed, the cooling improves the conversion capacity of
this one and maintains, under extreme conditions of air temperature,
the panel temperature at an appreciable level which avoids the
altering. To do this, a fan provides forced circulation of air. Because
the fan is supplied by the panel, it is necessary to determine the
optimum operating point that unites efficiency of the PV with the
consumption of the fan. For this matter, numerical simulations are
performed at varying mass flow rates of air, under two extreme air
temperatures (50°C, 25°C) and a fixed solar radiation (1000W.m2) in
a case of no wind.
Abstract: Chloride resistance in Ultra High Performance
Concrete (UHPC) is determined in this paper. This work deals with
the one dimension chloride transport, which can be potentially
dangerous particularly for the durability of concrete structures. Risk
of reinforcement corrosion due to exposure to the concrete surface to
direct the action of chloride ions (mainly in the form de-icing salts or
groundwater) is dangerously increases. The measured data are
investigated depending on the depth of penetration of chloride ions
into the concrete structure. Comparative measurements with normal
strength concrete are done as well. The experimental results showed
that UHCP have improved resistance of chlorides penetration than
NSC and also chloride diffusion depth is significantly lower in
UHCP.
Abstract: In this numerical study, we want to present the design
of highly efficient extruded-type heat sink. The symmetrically
arranged extruded-type heat sinks are used instead of a single extruded
or swaged-type heat sink. In this parametric study, the maximum
temperatures, the base temperatures between heaters, and the heat
release rates were investigated with respect to the arrangements of heat
sources, air flow rates, and amounts of heat input. Based on the results
we believe that the use of both side of heat sink is to be much better for
release the heat than the use of single side. Also from the results, it is
believed that the symmetric arrangement of heat sources is
recommended to achieve a higher heat transfer from the heat sink.
Abstract: In this study, the evaluation of thermal stability of the
micrometer-sized silica particle reinforced epoxy composite was
carried out through the measurement of thermal expansion coefficient
and Young’s modulus of the specimens. For all the specimens in this
study from the baseline to those containing 50 wt% silica filler, the
thermal expansion coefficients and the Young’s moduli were
gradually decreased down to 20% and increased up to 41%,
respectively. The experimental results were compared with fillervolume-
based simple empirical relations. The experimental results of
thermal expansion coefficients correspond with those of Thomas’s
model which is modified from the rule of mixture. However, the
measured result for Young’s modulus tends to be increased slightly.
The differences in increments of the moduli between experimental and
numerical model data are quite large.
Abstract: Kinematic data wisely correlate vector quantities in
space to scalar parameters in time to assess the degree of symmetry
between the intact limb and the amputated limb with respect to a
normal model derived from the gait of control group participants.
Furthermore, these particular data allow a doctor to preliminarily
evaluate the usefulness of a certain rehabilitation therapy.
Kinetic curves allow the analysis of ground reaction forces (GRFs)
to assess the appropriateness of human motion.
Electromyography (EMG) allows the analysis of the fundamental
lower limb force contributions to quantify the level of gait
asymmetry. However, the use of this technological tool is expensive
and requires patient’s hospitalization. This research work suggests
overcoming the above limitations by applying artificial neural
networks.
Abstract: In this research work, neural networks were applied to
classify two types of hip joint implants based on the relative hip joint
implant side speed and three components of each ground reaction
force. The condition of walking gait at normal velocity was used and
carried out with each of the two hip joint implants assessed. Ground
reaction forces’ kinetic temporal changes were considered in the first
approach followed but discarded in the second one. Ground reaction
force components were obtained from eighteen patients under such
gait condition, half of which had a hip implant type I-II, whilst the
other half had the hip implant, defined as type III by Orthoload®.
After pre-processing raw gait kinetic data and selecting the time
frames needed for the analysis, the ground reaction force components
were used to train a MLP neural network, which learnt to distinguish
the two hip joint implants in the abovementioned condition. Further
to training, unknown hip implant side and ground reaction force
components were presented to the neural networks, which assigned
those features into the right class with a reasonably high accuracy for
the hip implant type I-II and the type III. The results suggest that
neural networks could be successfully applied in the performance
assessment of hip joint implants.
Abstract: In this study, first thermoplastic composite materials
/plates that have high ballistic impact resistance were produced. For
this purpose, the thermoplastic prepreg and the vacuum bagging
technique were used to produce a composite material. Thermoplastic
prepregs (resin-impregnated fiber) that are supplied ready to be used,
namely high-density polyethylene (HDPE) was chosen as matrix and
unidirectional glass fiber was used as reinforcement. In order to
compare the fiber configuration effect on mechanical properties,
unidirectional and biaxial prepregs were used. Then the
microstructural properties of the composites were investigated with
scanning electron microscopy (SEM) analysis. Impact properties of
the composites were examined by Charpy impact test and tensile
mechanical tests and then the effects of ultraviolet irradiation were
investigated on mechanical performance.
Abstract: The global demand for continuous and eco-friendly
renewable energy as alternative to fossils fuels is large and ever
growing in nowadays. This paper will focus on capability of Vortex
Induced Vibration (VIV) phenomenon in generating alternative
energy for offshore platform application. In order to maximize the
potential of energy generation, the effects of lock in phenomenon and
different geometries of cylinder were studied in this project. VIV is
the motion induced on bluff body which creates alternating lift forces
perpendicular to fluid flow. Normally, VIV is unwanted in order to
prevent mechanical failure of the vibrating structures. But in this
project, instead of eliminating these vibrations, VIV will be exploited
to transform these vibrations into a valuable resource of energy.
Abstract: This research paper aims to identify, analyze and rank
factors affecting labor productivity in Spain with respect to their
relative importance. Using a selected set of 35 factors, a structured
questionnaire survey was utilized as the method to collect data from
companies. Target population is comprised by a random
representative sample of practitioners related with the Spanish
construction industry. Findings reveal the top five ranked factors are
as follows: (1) shortage or late supply of materials; (2) clarity of the
drawings and project documents; (3) clear and daily task assignment;
(4) tools or equipment shortages; (5) level of skill and experience of
laborers. Additionally, this research also pretends to provide simple
and comprehensive recommendations so that they could be
implemented by construction managers for an effective management
of construction labor forces.
Abstract: The article is devoted to the problem of political
discourse and its reflection on mass cognition. This article is
dedicated to describe the myth as one of the main features of political
discourse. The dominance of an expressional and emotional
component in the myth is shown. Precedent phenomenon plays an
important role in distinguishing the myth from the linguistic point of
view. Precedent phenomena show the linguistic cognition, which is
characterized by their fame and recognition. Four types of myths
such as master myths, a foundation myth, sustaining myth,
eschatological myths are observed. The myths about the national idea
are characterized by national specificity. The main aim of the
political discourse with the help of myths is to influence on the mass
consciousness in order to motivate the addressee to certain actions so
that the target purpose is reached owing to unity of forces.
Abstract: From an organizational perspective, leaders are a
variation of the same talent pool in that they all score a larger than
average value on the bell curve that maps leadership behaviors and
characteristics, namely competence, vision, communication,
confidence, cultural sensibility, stewardship, empowerment,
authenticity, reinforcement, and creativity. The question that remains
unanswered and essentially unresolved is how to explain the irony
that leaders are so much alike yet their organizations diverge so
noticeably in their ability to innovate. Leadership intersects with
innovation at the point where human interactions get exceedingly
complex and where certain paradoxical forces cohabit: conflict with
conciliation, sovereignty with interdependence, and imagination with
realism. Rather than accepting that leadership is without context, we
argue that leaders are specialists of their domain and that those
effective at leading for innovation are distinct within the broader pool
of leaders. Keeping in view the extensive literature on leadership and
innovation, we carried out a quantitative study with data collected
over a five-year period involving 240 participants from across five
dissimilar companies based in the United States. We found that while
innovation and leadership are, in general, strongly interrelated (r =
.89, p = 0.0), there are five qualities that set leaders apart on
innovation. These qualities include a large radius of trust, a restless
curiosity with a low need for acceptance, an honest sense of self and
other, a sense for knowledge and creativity as the yin and yang of
innovation, and an ability to use multiple senses in the engagement
with followers. When these particular behaviors and characteristics
are present in leaders, organizations out-innovate their rivals by a
margin of 29.3 per cent to gain an unassailable edge in a business
environment that is regularly disruptive. A strategic outcome of this
study is a psychometric scale named iLeadership, proposed with the
underlying evidence, limitations, and potential for leadership and
innovation in organizations.c
Abstract: Three dimensional non-Interlaced carbon fibre
reinforced silicon carbide (3-D-Cf/SiC) composites with pyrocarbon
interphase were fabricated using isothermal chemical vapor
infiltration (ICVI) combined with polymer impregnation pyrolysis
(PIP) process. Polysilazane (PSZ) is used as a preceramic polymer to
obtain silicon carbide matrix. Thermo gravimetric analysis (TGA),
Infrared spectroscopic analysis (IR) and X-ray diffraction (XRD)
analysis were carried out on PSZ pyrolysed at different temperatures
to understand the pyrolysis and obtaining the optimum pyrolysing
condition to yield β-SiC phase. The density of the composites was
1.94 g cm-3 after the 3-D carbon preform was SiC infiltrated for 280 h
with one intermediate polysilazane pre-ceramic PIP process.
Mechanical properties of the composite materials were investigated
under tensile, flexural, shear and impact loading. The values of
tensile strength were 200 MPa at room temperature (RT) and 195
MPa at 500°C in air. The average RT flexural strength was 243 MPa.
The lower flexural strength of these composites is because of the
porosity. The fracture toughness obtained from single edge notched
beam (SENB) technique was 39 MPa.m1/2. The work of fracture
obtained from the load-displacement curve of SENB test was 22.8
kJ.m-2. The composites exhibited excellent impact resistance and the
dynamic fracture toughness of 44.8 kJ.m-2 is achieved as determined
from instrumented Charpy impact test. The shear strength of the
composite was 93 MPa, which is significantly higher compared 2-D
Cf/SiC composites. Microstructure evaluation of fracture surfaces
revealed the signatures of fracture processes and showed good
support for the higher toughness obtained.