Performance and Safety Improvement of Induction Motors based on Testing and Evaluation Standards

The induction motor,which converts electrical energy into mechanical energy,has been recognized as the cornerstone of industrialization.The rotor of an induction motor can be either a squirrel cage rotor or a wound-type rotor,both existing as magnetless topologies.Three-phase squirrel cage induction motors are frequently utilized in industrial drives because they are dependable,have high starting torque,are selfstarting and affordable.Single-phase induction motors,on the other hand,are commonly used for small loads such as domestic appliances in form of modest fans,pumps and electric power tools.In South Africa,there have been reports of fires and explosions resulting in live and property loss because of induction motors that have not been thoroughly tested or are incorrectly labelled in terms of ratings,electrical safety and performance.The goal of this study is targeted at preventing end-user injuries and failures caused by non-compliant induction motors,by evaluating locally manufactured/imported induction motors based on tests and evaluation from standards(IEC and SANS).The study is conducted using experimental procedures at the Explosion Prevention Technology and Rotating Machines(EPT and RM)laboratory,South African Bureau of Standards(SABS),South Africa.The main finding from the study shows differences in the nameplate characteristics of various induction motors which could have detrimental effects such as production and operational downtime in their end-use industries,at later stages.

Improved Measurement Performance of Inorganic Elements in Coal by Laser-Induced Breakdown Spectroscopy Coupled with Internal Standardization

Laser-induced breakdown spectroscopy was employed to determine the inorganic elements in coal. To improve the measurement＇s accuracy and precision, a new internal standardization scheme, which we named changed internal standardization, was compared with the traditional internal standardization and no internal standardization for the analysis of inorganic elements. The new internal standardization scheme used the atomic line of carbon at 247.86 nm and the molecular band of CN at 388.34 nm and C2 at 516.32 nm to normalize the lines of inorganic elements that were distributed in the same spectral channel. The performance of the utilization of the new internal standardization scheme was evaluated using a set of coal samples, including twenty calibration samples and five validation samples. The results show that the coefficients of determination R2 and the slope of calibration models coupled with changed internal standard- ization are better than that of the calibration models coupled with fixed internal standardization and no internal standardization. Moreover, the measurement accuracy and reproducibility of changed internal standardization for the analysis of five validation samples also yielded further improvement. The results that we obtained suggest that changed internal standardization could compensate for the matrix effects, as well as the influence of the difference in the spectral response of the light collection system.

Standard-sample bracketing calibration method combined with Mg as an internal standard for silicon isotopic compositions using multi-collector inductively coupled plasma mass spectrometry

Silicon isotope analysis traditionally uses a standard-sample bracketing （SSB） method that relies upon greater instrument stability than can be consistently expected. The following proposed method reduces the level of instrumental stability required for the analysis process and provides a valid solution for high-precision and accurate studies of Si isotopic compositions. Rock samples were dissolved by using alkali fusion and acidification. Silicon isotopes were purified with an ion exchange resin. Interfering peaks for isotopes were separated by using a Nu Plasma 1700 multi-collector inductively coupled plasma mass spectrometry （MS） system in high-resolution mode （M/AM 〉 8000 RP）. Two magnesium isotopes （25Mg and 26Mg） and three silicon isotopes （28Si, 29Si, and 3;Si） were analyzed in the same data collection cycle. Mg isotopes were used as an internal standard to calibrate the mass discrimination effects in MS analysis of Si isotopes in combination with the SSB method in order to reduce the effects of MS interference and instrumental mass dis- crimination on the accuracy of measurements. The conventional SSB method without the Mg internal standard and the proposed SSB method with Mg calibration delivered consistent results within two standard deviations. When Mg was used as an internal standard for calibration, the analysis precision was better than 0.05 %0 amu.

Comparison of seismic actions and structural design requirements in Chinese Code GB 50011 and International Standard ISO 3010

This papcr presents a comparison between the Chinese Code GB50011-2001 and the International Standard ISO3010:2001(E),emphasizing the similarities and differences related to design requirements,seismic actions and analytical approaches.Similarities include:earthquake return period,conceptual design,site classification,structural strength and ductility requirements,deformation limits,response spectra,seismic analysis procedures,isolation and energy dissipation, and nonstructural elements.Differences exist in the following areas:seismic levels,earthquake loading,mode damping factors and structural control.

International Standardization of Blockchain and Distributed Ledger Technology:Overlaps,Gaps and Challenges

As one of the most concerned digital technologies in recent years,blockchain and distributed ledger technology are an important driving force for a new round of technological development.It is currently in the process of accelerating its evolution and maturity,and has gradually integrated with other digital technologies.It has been applied in many industries,providing decentralized solutions for various industries,realizing innovative storage models,and building a new trust system.As blockchain technology is officially incorporated into China’s new information infrastructure category,the application fields of blockchain have expanded rapidly,gradually extending from the financial field and government affairs to other fields in the real economy.At the same time,with the continuous development of the globalized economy,blockchain technology will also have a profound impact on international technological and economic development.Therefore,for the healthy and orderly development and real implementation of the blockchain industry,standardize the application of blockchain,effectively break through the cognitive and technical barriers between different countries,industries and systems on a global scale,prevent application risks,the development of the global blockchain industry needs standardization basis,which is particularly important and urgent.A sound standard system is an important key to the successful development of technology,and formulating the right standard at the right time for technology development helps ensure the ease of use and interoperability of the technology.From the perspective of international standardization,this article first introduces the general situation of ISO,ITU-T,IEEE,W3C and other international standardization organizations,and sorts out the status quo of the blockchain standardization working groups of mainstream international standardization organizations.All blockchain-related standards under development have been analyzed for the characteristics of international blockchain technology standards and industry application standards.Through data analysis,the overlaps,differences and conflicts in the field of international blockchain standard formulation are sorted out,and suggestions for blockchain standardization work in the application and development of blockchain technology standardization by international organizations and industries are put forward.The plans and layouts of future international standards are summarized to help the development of the international standardization of blockchain.

Ophthalmology residency training in Jordan:an evaluation of quality and comparison with international standards

AIMTo evaluate Jordanian ophthalmology residency programs in achieving competencies outlined by the International Council of Ophthalmology (ICO) and residents' satisfaction with available training programs in Jordan, and to highlight weakness points that may be improved and strengthened.

The Faithful Representation of Electrical Energy Sale and Purchase Agreements Under International Accounting Standards/International Financial Reporting Standards （IAS/IFRS）

This article aims at giving a contribution to the issue of accounting electrical energy sale and purchase agreements in accordance with the faithful representation principle. To this end, it must be ascertained whether electrical energy is bought/sold for an industrial use exclusively, so that the relevant transaction will be accounted as a normal purchase/sale, or through the lease of the relevant production plant, which would require the supply contract to be accounted in compliance with International Accounting Standards （IAS） 17 ＂Leasing＂. Alternatively, it must also be ascertained whether the relevant party is implementing financial trading strategies, as in such hypothesis, the supply contract is to be accounted as a financial instrument according to International Financial Reporting Standards （IFRS） 9/IAS 39 ＂Financial Instruments＂. Finally, the modalities used by a number of companies listed on European regulated markets to account such kind of contracts will be analyzed.

The Impact of International Accounting Standards Board （IASB）＇s Guidelines for Preparing Management Commentary （MC）： Evidence From Italian Listed Firms

This paper investigates the Italian firms＇ disclosure in response to the new guidance on the management commentary （MC） contained in the International Financial Reporting Standard （IFRS） practice statement issued by International Accounting Standards Board （IASB） in 2010. The study is organized as follows. After reviewing the relevant literature on financial disclosure and MC, this paper examines the content of the Italian management＇s report-----known as ＂Relazione sulla Gestione＂ and that of the recent IASB＇s IFRS practice statement. Hence, it applies a self-constructed disclosure index and a multiple correspondence analysis （MCA） on MC of a sample of 66 Italian non-financial listed firms. The results show that the level of disclosures provided by the Italian listed firms does not seem to be affected by the IASB＇s guidelines. However, the survey highlights large differences in the level and type of disclosure provided in MC among the sectors and firms. This paper aims to contribute to the financial reporting debate by understanding the IASB＇s guidelines and their impacts on the voluntary disclosure practices of Italian listed firms.

A Review of White Granulated Sugar Standard Development in China and Comparative Study on the Chinese White Granulated Sugar Standard with International Standard

The sugar standard implemented under specific historical conditions had played a positive role in standardizing the production of China's sugar industry,promoting the development of sugar industry and strengthening the quality management of sugar products.This paper systematically combs the development of national standard and industrial standard of white granulated sugar,and analyzes the technical requirements such as sensory indicators,physical and chemical indicators and health indicators.From the development of China's white granulated sugar product standard,the sucrose content of the same level of white granulated sugar has not been adjusted,while the standard for indexes other than sucrose content,have been improved to meet the needs of the development of China's sugar industry and the development of domestic and foreign trade.Through comparison with the international standard of white granulated sugar,it is concluded that China’s national standard of white granulated sugar has kept pace with international standard.

International Public Sector Accounting Standards （IPSAS） Implementation in the European Union （EU） Member States

The aim of this paper is to analyze the implementation level of International Public Sector Accounting Standards （IPSAS） in the member states of the European Union （EU）. After an introduction of the legislative framework in the EU and a review of the literature about the implementation of IPSAS in the EU member states, this paper classifies, on the basis of a survey, the states according to their formal implementation levels of IPSAS. It also analyzes the types of accounting （cash basis accounting, modified cash basis accotmting, accrual accounting, and modified accrual basis accounting） used by the states studied. The survey shows that there are important disparities among the member states, both for the application of IPSAS and for the type of accounting that is used. Furthermore, it appears that even if IPSAS is not legally adopted in most European member states, there is a tendency to use modern accounting systems based on accrual accounting close to IPSAS.

Impact of International Financial Reporting Standards （IFRS） Adoption on Key Financial Ratios＂ The Case of the Czech Republic

This contribution analyzes the impact of new International Financial Reporting Standards （IFRS） reporting rules on financial ratios prepared in the Czech companies. Using a sample of 16 Czech firms, we attempt to measure the scope and size of the differences in the selected set of financial ratios as calculated with data reported according to the traditional Czech accounting standards （CAS） and under the IFRS provisions. Our study discovers that there are important differences resulting from the two reporting formats. Our research comes to a conclusion that translation of Czech statements to IFRS may cause changes in the values of financial indicators without relationship to the real change in the firms＇ value, performance, and stability. Even though the findings were not statistically significant, the indicative results of our measurements disclosed an important fact that the transition to IFRS could cause deterioration of key indicators and thereby could impact on the overall rating of companies. One needs to be cautious with generalization due to the small sample size.

The Relevance of International Financial Reporting Standards for Small and Medium-Sized Entities （IFRS for SMEs） in Swaziland

The purpose of this study is to explore the relevance of adopting International Financial Reporting Standards （IFRS） for small and medium-sized entities （SMEs） in Swaziland. The study further seeks to determine if IFRS for SMEs can be the solution to better reporting by local SMEs. There has been a growing need for different reporting standards for small firms and big firms over the years due to the unique challenges and attributes they face especially in the area of financial reporting. This research is based on a statistical analysis of questionnaires completed by accountants from SMEs in Swaziland as well as other stakeholders who have a direct or an indirect interest in the financial statements of SMEs. These stakeholders included audit firms and the financial institutions. The sampling rate of 10% was applied across each industry to come up with a sample of 60 SMEs. Furthermore, a 100% sampling rate on the other stakeholders was applied. These were nine financial institutions and eight audit finns. The findings from the study revealed that SMEs in Swaziland are having challenges with the current reporting framework but to some extent, the framework is suitable. Most SMEs are not aware of IFRS for SMEs, therefore the accounting profession in Swaziland （SIA） has a huge role to play in training auditors and accountants in the country. Overall, IFRS for SMEs is applicable in Swaziland.

International Accounting Standards Board （IASB） and Financial Accounting Standards Board （FASB） Convergence Project： Where Are They Now？

The convergence project between the International Accounting Standards Board （IASB） and the Financial Accounting Standards Board （FASB） in the United States （US） was signed on September 18, 2002 in Norwalk, Connecticut in the US. The first is responsible for issuing International Financial Reporting Standards （IFRS） nowadays, which were created 40 years ago. More than one century ago, local regulations are used in the US. The boards differ in years of experience. With the signing of the agreement, both institutions are working to reduce the divergence of accounting. Although they have made a significant progress, it is appropriate to examine whether the difference in approaches to accounting will affect the achieved agreements. It is relevant to investigate whether the years leading the standards adopted in different countries will impact the final result. The date of completion of the project has been postponed and still has not indicated the date of termination. This research is an analysis of the importance of the convergence of accounting standards at a global level. The study presents statistics on the status of the adoption of international standards by country. The study shows a summary of the expressions made by the directors of both boards about the future of the project.

International Trade Needs Standardization in China

This article introduces the concepts of international trade procedures simplification and standardization, and illustrates implememt procedures and methods, furthermore, it puts forward proposals for training of international trade procedures simplification and standardization.

Determination of egg and milk allergen in food products by liquid chromatography-tandem mass spectrometry based on signature peptides and isotope-labeled internal standard

The aim of this work was to develop a liquid chromatography-tandem mass spectrometry method for the determination of milk allergen and egg allergen in food products.Signature peptides GGLEPINFQTAADQAR,VGINYWLAHK,VLVLDTDYK,FFVAPFPEVFGK,and NAVPITPTLNR were confirmed and synthesized as the quantitative peptide of ovalbumin,α-lactalbumin,β-lactoglobulin,α_(S1)-casein andα_(S2)-casein,the relative isotope-labeled internal standards were used in the quantitative analysis.Linear range was in the range of0.5-5000.0 nmol/L for egg and milk allergen in bread,cake,cookie,rice crust and wheat flour samples with free from egg and milk,the limits of detection of milk allergens and egg allergen were in the range between0.94 mg/100 g and 56.71 mg/100 g,limits of quantification of milk allergens and egg allergen were in the range between 2.36 mg/100 g and 141.78 mg/100 g.The recoveries ranged from 76.7%to 122.8%,the relative standard deviations were in the range of 1.60%-15.60%.The developed method has been successfully used for the detection of egg and milk allergen in various food samples.

On how to solve the problems in implementing the new Chinese accounting standards

With the execution of the new accounting standards, the standard of Chinese economic reflection has been internationalized. All the countries of economic integration in the world demand common accounting information so as to promote the multilateral effect. The new accounting standards in our country are carded out in complicated internal and external economic and political circumstances, which makes listed companies have to take a lot into consideration when they use them. This thesis mainly deals with the international and domestic accounting environment at present and how to treat the problems of the application of the new accounting standards that have appeared in the past one year. At the end of the paper, some suggestions and solutions to the problems are proposed for reference only.

Application of International Standards in the Design of Monoblock Contrete Sleepers for Argentinian Railways

It is presented a State of the Art of international standards in the field of monoblock concrete sleepers design and calculation.Taking into account the fact that the Argentinian broad track gauge(1,676 mm)is different to international track gauge(1,435 mm)that is worldwide used,a comparative analysis is developed in order to evaluate the performance of internationals standards in the design of the sleepers used in Argentinian railways.Recommendations for future research are provided.

Quantitative Determination of Tetrachlorantraniliprole by(1)^H NMR Spectroscopy with Internal Standard Method

[Objective]This study was to establish a rapid,specific and simple method for quantitative determination of tetrachlorantraniliprole by 1H NMR.[Method]1H NMR spectroscopy was acquired with deuterium DMSO as the solvent and maleic acid as internal standard under the conditions of temperature 25℃,pulses width 8.0μs,delay time 5 s,and scanning times 8.[Result]The hydrogen proton peaks of tetrachlorantraniliprole(δ=10.55)and maleic acid(δ=6.27)were taken as quantitative peaks.The peak area ratio y(As/Ar)and mass ratio x(ms/mr)were linearly regressed,and the correlation coefficient was 0.9999.The RSD value of repeatability test was 0.38%,and the RSD value of stability test was 0.77%.The content of tetrachlorantraniliprole was determined as 99.6%.[Conclusion]1H NMR spectroscopy can be used for quantitative determination of tetrachlorantraniliprole without standard reference,which is rapid,accurate and simple.

Claim reserving for insurance contracts in line with the International Financial Reporting Standards 17:a new paid‑incurred chain approach to risk adjustments

This study considers the risk management of insurance policies in line with the implementation of the new International Financial Reporting Standards 17.It applies the paid-incurred chain method to model the future unpaid losses by combining the information channels of both the incurred claims and paid losses.We propose the recovery of the empirical distribution of the outstanding claims liabilities associated with a group of contracts via moment-based density approximation.We determine the risk measures and adjustments that are compliant with the new standard using the Monte–Carlo simulation method and approximated distributions.The historical data on the aggregate Ontario automobile insurance claims over a 15-year period are analyzed to examine the appropriateness and accuracy of our approach.

China and IEC international standardization activities

International Electrotechnical Commission (IEC), one of the currently worlswide largest and most authoritative international standardization organizations,is specialized in developing and promulgating international standards for the electric and electronic fields, which are widespread adopted through out the world and play an important role in the international trade of electric and electronic products. Moreover, according to the 2005 statistics by the World Bank, the population of countries participating in the IEC activities accounts for 92% of the world total and their trade volume accounts for 95% of the global total. ……