9 research outputs found

    Development of an Optimal Coordination Scheme For Dual Relay Setting In Distribution Network Using Smell Agent Optimization Algorithm

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    This research work is aimed at developing an optimal coordination scheme for dual relay settings in distribution system. The fault current through a relay in forward direction is usually higher than that in the reverse direction for distribution system. Therefore, it is preferable to have a dual setting directional over-current relay. These relays have the capability to operate in both directions (forward and reverse direction) of fault current with two independent relay settings. Additional fault current contribution to the fault location is present due to the integration of distributed generation to the system. The coordination problem is therefore formulated as a nonlinear optimization problem to help mitigate the operating times of the relays using smell agent optimization (SAO) technique. The developed model was applied on IEEE 14-bus network equipped with synchronous distributed generation. The protection setting comprises of two time dial settings (TDS) and a pick up current setting for each relay. The SAO was used to obtain the TDS with the sole purpose of minimizing it while ensuring that the constraints set were satisfied. In the case of TDS with three cases of faults considered. the results obtained showed that the maximum fault current in all the three cases represent 6.79% while the minimum fault current was reduced to 2.70% when compared with the base case. The developed technique thereby achieved a reduction of time dial settings for which the relay operation of 14.50% and 13.69% reduction for the adopted 14 bus IEEE network

    Glance into solid-state transformer technology: a mirror for possible research areas

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    Solid-State Transformer (SST), a power electronics based transformer is an emerging technology in electric power system. The transformer is being investigated to completely replace existing Line/Low Frequency Transformer (LFT). SST is composed of either of the two topologies: AC-DC-AC, two steps approach; or AC-AC, single-step approach. The two steps approach consists of three stages: AC-DC; DC-DC; and DC-AC stages. The DC-DC stage is made up of a boost DC-DC converter, a DC-AC inverter and a High Frequency Transformer, HFT. Therefore, SST performs the tasks of LFT by means of power electronic converters and HFT.  The main essence of SST is to provide solution to the problem of bulkiness and heaviness of the LFT in the power distribution network. This is with the view to providing reduction in construction cost, cost of maintenance and transportation. The power electronics transformer provides numerous advantages which are grouped into: The transformer has high power density; it functions in blackouts and brownouts; and it provides easy means of distributed renewable energy integration into associated grid. Therefore, this paper provides a glance into the technology of the SST for its better understating and promotion of research activities in the area

    The Effect of International Financial Reporting Standard (IFRS) among SMEs in Nigeria

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    Purpose: Although, SMEs are making significant contributions to the Nigerian economy, however, financial reporting in the sector has not been researched well.Therefore, this study intends to fill in the gap by determining the effect of IFRS among the Nigerian SMEs.Design: The study adopted Ohlson Model (1995) that has been widely used among researchers in determining the effect of IFRS.The study used 80 SMEs registered in Nigerian Corporate Affairs Commission (CAC) for the period of 2011 to 2016 using pre-and postIFRS adoption of SMEs in Nigeria. Findings: The study findings provided a statistically significant increase of financial reporting after IFRS adoption among the Nigerian SMEs.Particularly, a greater increase in earnings coefficients than book value after IFRS adoption was noticed during the period. Implication: The Nigerian SMEs witnessed the lack of compliance with the Nigerian accounting standards and IFRS knowledge.Therefore, financial reporting provided in the public may not reflect a true view of their financial positions.Several SMEs data could not be provided in the data stream which does not allow us for generalisation. Practical implications: The implication of this study is to provide the usefulness of adopting IFRS among SMEs in Nigeria.Also, to the International Accounting Standard Board (IASB) that are at forefront of the use of IFRS to SMEs that IFRS provides more value relevance of accounting information as they suggested. Originality: This study is the first to look at the effect of IFRS on SMEs for book value and earnings in Nigeri

    Neonatal sepsis and mortality in low-income and middle-income countries from a facility-based birth cohort: an international multisite prospective observational study

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    Background Neonatal sepsis is a primary cause of neonatal mortality and is an urgent global health concern, especially within low-income and middle-income countries (LMICs), where 99% of global neonatal mortality occurs. The aims of this study were to determine the incidence and associations with neonatal sepsis and all-cause mortality in facility-born neonates in LMICs. Methods The Burden of Antibiotic Resistance in Neonates from Developing Societies (BARNARDS) study recruited mothers and their neonates into a prospective observational cohort study across 12 clinical sites from Bangladesh, Ethiopia, India, Pakistan, Nigeria, Rwanda, and South Africa. Data for sepsis-associated factors in the four domains of health care, maternal, birth and neonatal, and living environment were collected for all mothers and neonates enrolled. Primary outcomes were clinically suspected sepsis, laboratory-confirmed sepsis, and all-cause mortality in neonates during the first 60 days of life. Incidence proportion of livebirths for clinically suspected sepsis and laboratory-confirmed sepsis and incidence rate per 1000 neonate-days for all-cause mortality were calculated. Modified Poisson regression was used to investigate factors associated with neonatal sepsis and parametric survival models for factors associated with all-cause mortality. Findings Between Nov 12, 2015 and Feb 1, 2018, 29 483 mothers and 30 557 neonates were enrolled. The incidence of clinically suspected sepsis was 166·0 (95% CI 97·69–234·24) per 1000 livebirths, laboratory-confirmed sepsis was 46·9 (19·04–74·79) per 1000 livebirths, and all-cause mortality was 0·83 (0·37–2·00) per 1000 neonate-days. Maternal hypertension, previous maternal hospitalisation within 12 months, average or higher monthly household income, ward size (>11 beds), ward type (neonatal), living in a rural environment, preterm birth, perinatal asphyxia, and multiple births were associated with an increased risk of clinically suspected sepsis, laboratory-confirmed sepsis, and all-cause mortality. The majority (881 [72·5%] of 1215) of laboratory-confirmed sepsis cases occurred within the first 3 days of life. Interpretation Findings from this study highlight the substantial proportion of neonates who develop neonatal sepsis, and the high mortality rates among neonates with sepsis in LMICs. More efficient and effective identification of neonatal sepsis is needed to target interventions to reduce its incidence and subsequent mortality in LMICs. Funding Bill & Melinda Gates Foundation

    Effects of antibiotic resistance, drug target attainment, bacterial pathogenicity and virulence, and antibiotic access and affordability on outcomes in neonatal sepsis: an international microbiology and drug evaluation prospective substudy (BARNARDS)

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    Background Sepsis is a major contributor to neonatal mortality, particularly in low-income and middle-income countries (LMICs). WHO advocates ampicillin–gentamicin as first-line therapy for the management of neonatal sepsis. In the BARNARDS observational cohort study of neonatal sepsis and antimicrobial resistance in LMICs, common sepsis pathogens were characterised via whole genome sequencing (WGS) and antimicrobial resistance profiles. In this substudy of BARNARDS, we aimed to assess the use and efficacy of empirical antibiotic therapies commonly used in LMICs for neonatal sepsis. Methods In BARNARDS, consenting mother–neonates aged 0–60 days dyads were enrolled on delivery or neonatal presentation with suspected sepsis at 12 BARNARDS clinical sites in Bangladesh, Ethiopia, India, Pakistan, Nigeria, Rwanda, and South Africa. Stillborn babies were excluded from the study. Blood samples were collected from neonates presenting with clinical signs of sepsis, and WGS and minimum inhibitory concentrations for antibiotic treatment were determined for bacterial isolates from culture-confirmed sepsis. Neonatal outcome data were collected following enrolment until 60 days of life. Antibiotic usage and neonatal outcome data were assessed. Survival analyses were adjusted to take into account potential clinical confounding variables related to the birth and pathogen. Additionally, resistance profiles, pharmacokinetic–pharmacodynamic probability of target attainment, and frequency of resistance (ie, resistance defined by in-vitro growth of isolates when challenged by antibiotics) were assessed. Questionnaires on health structures and antibiotic costs evaluated accessibility and affordability. Findings Between Nov 12, 2015, and Feb 1, 2018, 36 285 neonates were enrolled into the main BARNARDS study, of whom 9874 had clinically diagnosed sepsis and 5749 had available antibiotic data. The four most commonly prescribed antibiotic combinations given to 4451 neonates (77·42%) of 5749 were ampicillin–gentamicin, ceftazidime–amikacin, piperacillin–tazobactam–amikacin, and amoxicillin clavulanate–amikacin. This dataset assessed 476 prescriptions for 442 neonates treated with one of these antibiotic combinations with WGS data (all BARNARDS countries were represented in this subset except India). Multiple pathogens were isolated, totalling 457 isolates. Reported mortality was lower for neonates treated with ceftazidime–amikacin than for neonates treated with ampicillin–gentamicin (hazard ratio [adjusted for clinical variables considered potential confounders to outcomes] 0·32, 95% CI 0·14–0·72; p=0·0060). Of 390 Gram-negative isolates, 379 (97·2%) were resistant to ampicillin and 274 (70·3%) were resistant to gentamicin. Susceptibility of Gram-negative isolates to at least one antibiotic in a treatment combination was noted in 111 (28·5%) to ampicillin–gentamicin; 286 (73·3%) to amoxicillin clavulanate–amikacin; 301 (77·2%) to ceftazidime–amikacin; and 312 (80·0%) to piperacillin–tazobactam–amikacin. A probability of target attainment of 80% or more was noted in 26 neonates (33·7% [SD 0·59]) of 78 with ampicillin–gentamicin; 15 (68·0% [3·84]) of 27 with amoxicillin clavulanate–amikacin; 93 (92·7% [0·24]) of 109 with ceftazidime–amikacin; and 70 (85·3% [0·47]) of 76 with piperacillin–tazobactam–amikacin. However, antibiotic and country effects could not be distinguished. Frequency of resistance was recorded most frequently with fosfomycin (in 78 isolates [68·4%] of 114), followed by colistin (55 isolates [57·3%] of 96), and gentamicin (62 isolates [53·0%] of 117). Sites in six of the seven countries (excluding South Africa) stated that the cost of antibiotics would influence treatment of neonatal sepsis

    Book value, earnings, dividends, and audit quality on the value relevance of accounting information among Nigerian listed firms

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    The objective of this paper is to determine the effect of International Financial Reporting Standards (IFRS) as a new accounting reporting among Nigerian listed firms. This study uses book value, earnings and dividends to fill in the gap using a sample of 126 Nigerian listed firms in the stock market from 2009 to 2013 (pre and Post-IFRS adoption). Data was collected from Thompson Reuters, Bank scope DataStreams and annual reports. The study adopted Ohlson (1995) [Ohlson, J. (1995). Earnings, book-value, and dividends in equity valuation. Contemporary Accounting Research, 11(2), 661–687.] price model that has been frequently used in determining the quality of accounting information studies. The study finds that combined book value, earnings and dividends do not provide statistical significance effects on IFRS after adoption on the quality of accounting information. This could be possible, as dividends do not provide a significant effect in the presence of earnings. Furthermore, the audit big 4 quality provided an effect on the quality of accounting information because of IFRS adoption. Therefore, findings of this study provide additional literature on the decreasing quality of accounting information in an emerging market setting like Nigeria. The study implication is to the policy makers, regulators, and government that accounting information do not provide value relevance among Nigerian listed firms after IFRS adoption

    Energy Router Applications in the Electric Power System

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    Energy router is being investigated to replace conventional transformer in the electric grid. Improvement so far observed in use of converter makes possible the intelligent integration between systems with different characteristics’ in terms of frequency and voltage levels as well as exploitation of generation sources and storage systems typically operating in DC. Consequently, it is believed that Energy Router is able to interconnect different portions of electrical networks and at different voltage levels and types. The Energy Router is an assembly of converters isolated by a medium or high frequency transformer. In its design, different voltage levels and types are made available to achieve high results in terms of system integration, efficiency and flexibility. This paper evaluates the main potentials of this technology if widely introduced in the main power system. Starting from the single component description, a couple of possible applications are presented and discussed
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