bluuebunny/crossref_metadata_2025 huggingface dataset:
Developing and Fielding Perforating Systems: A Comparison in High-Pressure Wells
Authors: Robey Richard , Suire David , Grove Brenden
Published: April 2019

This paper presents an outline for the development and deployment of three perforating systems to address several needs of high pressure (HP) US Gulf of Mexico wells. A case study is presented, highlighting the key differences between systems, and includes comparisons between data obtained during engineering development and field deployment phases

During the development phase rigorous testing was conducted in line with API RP 19B sections 2, 3.14, and 5 to characterize the perforating systems' performance. These tests were executed to assess charge performance, system pressure rating at downhole conditions, and debris characteristics at surface conditions. Following the development testing, the systems were fielded with wellbore pressure being captured on downhole gauges to assess the perforating event response comparing to pre-deployment models. Additionally, wellbore debris recovered post-perforating was evaluated on surface.

The first system was to support an HP application that requires high flow area in heavy wall casing. This was the platform for other less traditional systems to expand upon. Utilizing high shot density and big hole (BH) charges, this system was tested to provide a system rating of up to 30 ksi at 425°F while retaining fishability in heavy wall casing. For this system, wellbore effects from perforating, such as dynamic underbalance and recovered debris, are qualitatively aligned with existing perforators.

The second system was optimized to control dynamic transient loading on the perforating string and minimize debris in HP environments. This meant the system was required to fit into a strategy of lowering dynamic structural loads on the workstring created during perforating. The system was designed to affect the pressure interactions among the gun internals, wellbore, and the formation, and control the amount of formation material inflow and debris produced by perforating. This perforating system was developed, qualified, and successfully fielded in multiple wells without any operational issues.

The third system provides increased formation penetration depth without sacrificing shot density. By using deep penetrating (DP) charges, this system is can provide penetration past drilling damage or mitigate higher formation strengths encountered at greater depths in some HP US GoM reservoirs, thus providing operators improved connectivity to the formation.

Evaluating perforating system performance, not only with lab testing but with field-gathered data, is crucial to closing the development loop for HP applications where testing is not practical due to both scale and replication of wellbore conditions. In deployment, the well conditions for the systems were analogous, highlighting the differences in data, thus providing a more complete background for operators to assess the suitability of these systems in HP applications and evaluate their perforating method to maximize production.
SCR with FPSO Design Challenges Subject to Complex Bi-Modal, Bi-Directional Environment in Ultra-Deep Water
Authors: Shah Vinanti , Fales Raymond
Published: April 2019

This paper discusses steel catenary riser (SCR) design challenges subject to complex bi-modal and bi-directional seastates offshore West Africa in ultra-deepwater (2,600m). Metocean data is key to determining the design of SCRs. As offshore exploration continues in remote regions and deeper water depths, it is very important to obtain accurate and comprehensive environmental data for the field. Different locations around the world have distinct offshore environments such as hurricanes, typhoons, swells and squalls with seastates exhibiting a varying range of frequency content. The work in this paper describes effects of multiple seastate modes on the riser’s performance. The risers evaluated are 10 inch production and 18 inch export SCRs connected to a spread moored FPSO. Riser fatigue was particularly challenging given the unique environment consisting of up to four wave modes in a single sea-state. Several sensitivities were performed to improve the fatigue performance of the risers. Finally a feasible riser concept was selected which met all of the project design requirements. Work showcased in this paper will address the challenges of placing steel catenary risers in remote deep water fields with relatively unfamiliar metocean conditions. Several sensitivities are performed with the riser properties, platform motions and environmental data which help to reduce design conservatism and better understand the fatigue response of SCRs connected to a spread moored FPSO.
Residual Curvature Method of Mitigating Lateral Buckling for HPHT PIP System – A case study
Authors: Rao Venu , Sriskandarajah Turairajah , Charnaux Carlos , Roy Alan , Ragupathy Pasupathy , Eyssautier Stephan
Published: April 2019

Lateral buckling mitigation design for HPHT pipe-in-pipe system is technically challenging and at times the reliability of proven buckling mitigation options may come into severe technical scrutiny for some HPHT pipe in pipe systems on the undulating seabed. The Residual Curvature Method (RCM) presents as an alternative technical option for such cases. The technique comprises understraightening in intermittent sections of the ‘as-laid’ pipeline which form ‘expansion loops’ and provide a proven, reliable and cost-effective buckling mitigation. The method was successfully implemented in Statoil’s Skuld project in 2012 and subsequently a few other projects worldwide which are all single pipeline systems. However, the RC method was not used as a buckling mitigation method for a pipe in pipe system to date to the knowledge of the authors.

Residual curvature method could be proven superior for HPHT Pipe-in-Pipe Systems to other lateral buckling methods (thanks to controlled well-developed buckles at pre-determined locations) under some favourable design conditions. This paper shows the robustness of the technique for a typical 12" / 16" HPHT pipe in pipe system with an operating pressure of 300barg and 150°C operating in a maximum water depth of 2000m as a case study. The PIP system is considered to be laid by a reel-lay method, which is amenable to inducing the residual curvature at the pre-determined RC locations during pipelay process.

The study includes the special considerations required in deploying the method on an undulating seabed taking into account unplanned buckles or spans and the necessary adjustment to be made to pre-determined buckle sites. The study includes the effects of inner pipe snaking (with residual curvature) within a near straight outer pipe due to the reeling process and its impact on the lateral buckling behaviour. Other design features that may have a significant effect on the RC method are discussed.
Challenges from Soil Variability, Johan Castberg Field, Barents Sea
Authors: Forsberg Carl Fredrik , Solhjell Egil , Karlsen Viggo , Vangen Vibeke
Published: April 2019

As development concepts for the Johan Castberg Field matured, new locations required soil data. A harder layer has been identified from previous soil data and mapped on seismic profiles as Seismic Unit II. This layer may cause refusal of suction anchor penetration and should ideally be avoided. Predictions of the depth to this layer both along and between seismic profiles were used to optimize suction anchor locations to be investigated during the 2018 soil investigation. This campaign was furthermore optimized by taking earlier laboratory testing into consideration. The Nkt factors were given special attention and found not to vary much in the topmost soil layers. Greater emphasis could therefore be put on acquiring CPTU data, and to use these previously determined Nkt factors to find the soil strength.

The predictions of the depths to the top of Seismic Unit II were in general agreement with the data acquired during the 2018 investigation. The emphasis on collecting CPTU data and combining these with experience from the previous soil testing results saved both ship time and laboratory costs.
Field Development: Agile Value Optimisation
Authors: McLachlan Duncan James , Isherwood Jim , Peile Max
Published: April 2019

In 2011 78% of upstream oil & gas megaprojects faced either cost or schedule overruns according to an industry study by the Independent Project Analysis (Merrow, 2012). In 2014, research by EY found 64% of projects faced cost overruns (EY, 2014) and 73% of projects faced schedule overruns. In 2017 the UK Oil & Gas Authority (OGA) published a study of lessons learned from UKCS oil & gas projects between 2011-2016, which reported "since 2011 fewer than 25% of oil and gas projects have been delivered on time with projects averaging 10 months’ delay and coming in around 35% over budget." (OGA, 2017) This level of cost and schedule underperformance was not sustainable in the high oil price economic environment and is inconceivable in the lower oil price environment in which we now operate.

Both the EY and the OGA reports identify factors for these overruns and lessons that can be learned. These include organisational learnings, project management failings, inadequate planning and cognitive biases within the team. One of the key lessons identified in the OGA report was that high-quality Front-End Loading (FEL) is critical to project success. A successful FEL should develop sufficient strategic information to allow decisions to be made that maximise the chance of a successful project.

As part of its unique approach to field development, which brings projects to market faster and with more certainty, we have created a methodology, based on the approach developed by Professor Ronald A. Howard at Stanford University, to deliver a high quality FEL. This methodology is underpinned by a number of unique tools and techniques and draws on best practice from a variety of industries, including aerospace, smart cities and software development. The methodology paves the way for a digital project execution and the evolution of an operational digital twin.
Monotonic and Cyclic Soil Properties of Gulf of Mexico Clays
Authors: Liedtke Eric , Andersen Knut H , Zhang Youhu , Jeanjean Philippe
Published: April 2019

This paper presents a summary of over 25 years of laboratory data on the monotonic and cyclic soil properties of clays in direct simple shear, triaxial compression and triaxial extension tests, at 15 deepwater Gulf of Mexico sites.

The majority of the test results were obtained by three different laboratories. The data are summarized in numerous plots and diagrams, and correlations are presented to help derive soil properties relevant for deepwater foundation design. The database and guidance presented in the paper can be used in early design when site-specific soil samples are not available, or to optimize the scope of advanced laboratory testing on site-specific samples during detailed design.

Although the soil samples are all from the Gulf of Mexico, the guidance is believed to be valuable also for the characterization of other non-structured, high-plasticity marine clays.
Basin Test Validation of New Pendulum Offshore Wind Turbine
Authors: Ducasse Marie-Laure , Colmard Christophe , Delahaye Thierry , Vertallier Florent , Rigaud Stéphane
Published: April 2019

A new Floating Sub-Structure concept has been developed for Floating Offshore Wind Turbine (FOWT). It consists of a floating tubular sub-structure connected with tendons to a counterweight providing pendulum-restoring forces. The whole floating system is anchored with six low-tension mooring lines. Model tests were carried out in wave basin test facilities at Ecole Centrale de Nantes to provide insight into hydrodynamic behavior of the system under operational and extreme wave conditions. Two installation depths were studied: intermediate and deeper water depth configurations with 75 and 150 meters water depth respectively. Two wind turbine capacities were tested: 8MW and 12MW. Responses of the system were investigated under different irregular wave conditions: operational condition with significant wave height Hs = 4 m and two extreme wave conditions with significant wave heights Hs=8m and 14 m. Sensitivity tests were also performed for various wave periods Tp (Tp = 8, 12 and 16 seconds). Results of these tests demonstrate that the floater is extremely stable with very low pitch motions as well as low vertical & horizontal accelerations both in operational and extreme wave conditions. Detailed results are presented in this paper. This stable dynamic behavior is obtained because natural periods of the floater are far away from wave spectrum peak and it thus leads to low dynamic loads in the mooring lines. This beneficial seakeeping feature and the possibility of accommodating even larger wind turbines with minor modifications on the floater design make the proposed FOWT a relevant concept for the upcoming offshore floating wind market.
Real-Time Cleaning of Time-Series Data for a Floating System Digital Twin
Authors: Agarwal Puneet , McNeill Scot
Published: April 2019

Using accurate and high quality data is critical for any application relying heavily on the data, be it machine learning, artificial intelligence, or digital twins. Bad quality and erroneous data can result in inaccurate predictions even if the model is otherwise robust. Ensuring data quality is more critical in real-time applications where there is no human in the loop to perform sense checks on data or results. A real-time digital twin implementation for a floating system uses time-series data from numerous measurements such as wind, waves, GPS, vessel motions, mooring tensions, draft, etc. Statistics computed from the data are used in the digital twin. An extensive data checking and cleaning routine was written that performs data quality checks and corrections on the time series data before statistics are computed.

Various types of errors that typically occur in a time series include noise, flat-lined data, clipped data, outliers, and discontinuities. Statistical procedures were developed to check the raw time-series for all these errors. The procedures are generic and robust so they can be used for different types of data. Some data types are slow varying (e.g., GPS) while the others are fast varying random processes. A measurement classified as an error in one type of data is not necessarily an error in the other data type. For example, GPS data can be discontinuous by nature but a discontinuity in the wave data indicates an error. Likewise, checking for white noise in mooring tension data is not that meaningful. We developed parametric data procedures so that the same routine can handle different types of data and their errors. Outlier removal routines use the standard deviation of the time-series which itself could be biased from errors. Therefore, a method to compute unbiased statistics from the raw data is developed and implemented for robust outlier removal.

Extensive testing on years of measured data and on hundreds of data channels was performed to ensure that data cleaning procedures function as intended. Statistics (mean, standard deviations, maximum, and minimum) were computed from both the raw and cleaned data. Comparison showed significant differences in raw and cleaned statistics, with the latter obviously being more accurate.

Data cleaning, while not sounding as high tech as other analytics algorithms, is a critical foundation of any data science application. Using cleaned time-series data and corresponding statistics ensure that a data analytics model provides actionable results. Clean data and statistics help achieve the intended purpose of the digital twin, which is to inform operators of the health/condition of the asset and flag any anomalous events.
Field Implementation of Above Water Riser Robotic Inspection Tools - Reducing Safety Risk While Improving Efficiency and Effectiveness
Authors: Lou Jane , Hoor Azadeh , Zeng Wilson , Hull Meghan , Wei John , Walton Chris , Truch Dave , Silva Stan , Broman Bill
Published: April 2019

Integrity management (IM) is an ongoing lifecycle process for ensuring safe operation and fitness for service of offshore oil and gas production systems, including riser and flowlines. Riser and flowlines offer a means of transporting fluids between subsea wells and the host platform. A key component of the riser system is above water riser hull pipes. With their proximity to topside equipment and the people on the platform, these pipes are considered safety critical, and are therefore, subject to rigorous and frequent inspections followed by an engineering assessment of the findings. A thorough knowledge of the past and current conditions of these pipes is required to manage the risk to their integrity. Traditionally, these inspections are carried out by rope access technicians. Such activities are often limited by accessibility, weather, and/or Personnel on Board (POB) availability and involve risks to inspector's safety.

This paper discusses the motivation and business driver for developing and implementing new robotic inspection technologies for above water riser inspection. The technology management process of robotic inspection tools is outlined. Comparison is made between traditional and new inspection technologies based on BP Gulf of Mexico (GoM) robotic inspection campaigns. Examples are presented to demonstrate the reduction of safety risks and improvement of inspection execution and effectiveness. The paper also discusses the potential areas of future development, which include methods for pipe wall thickness measurement and data analytics, such as automated recognition approach to characterize and quantify features in the images.
Performance and Health Monitoring, Prognostics and Contingency for Electrical Completion Systems, Designed on Purpose
Authors: Nutakki Mihitha , Faur Marian , Viassolo Daniel , Gour Indrajeet
Published: April 2019

Electrical intelligent completion systems are designed for reservoir management and production control of different zones within a well. The operating conditions expose the tools (hereinafter referred to as "stations") within the system to harsh conditions—high temperatures, high pressures, gas, and sand particles. Over time, exposure to such conditions can lead to component, module, station, or system failure, resulting in the possibility of deferred production or nonproductive time. To improve system reliability, the downhole and surface components of the system are equipped with sensors. The capability of such systems to acquire and transmit data related to the health of the system, its modules, and its components is a novel approach.

Acquired data is transmitted through a cloud-based Internet of Things (IoT) framework for station health monitoring and health degradation predictions. The high frequency of data acquisition in combination with a large number of stations can lead to huge volumes of data. Manual monitoring and processing of large-scale data can become very inefficient and unmanageable and consequently, there is a need to develop intelligent algorithms for processing data to make actionable decisions and to adhere to a sustainable workflow.

This paper describes the data pipeline established through cloud-based architecture for automating the monitoring, dashboard creation, and health prediction for the electric motor actuator (EMA) module, using historical health data of the downhole electronics. In addition, a predictive approach consisting of feature engineering, event (actuation) extraction, and supervised machine learning algorithms is discussed and illustrated through example data sets and results.
Critical Production Pressure and Optimal Gas Production Rate to Avoid Hydrate Reservoir Disturbance
Authors: Yuan Chen , Ting Sun , Ying Zhao , Wen Wang Xing , Xi Qu Mo , Jie Wang
Published: April 2019

Natural gas hydrate is an ice-like crystal formed by methane and water, which is a new type of strategic energy with huge reserves. The exploitation of deep-sea hydrate will cause a large amount of decomposition of hydrate, which will decrease the sediment strength.

In this paper, firstly, the influence of three main distribution patterns of hydrate on mechanical parameters is analyzed and the hydrate reservoirs suitable for actual production are judged. Then, reservoir constitutive models and hydrate decomposition and flow models are established based on previous studies. Different distribution patterns of hydrate are established by changing the hydrate content in the reservoir. Finally, simulations are carried out under different production pressure, and parameters such as hydrate saturation are output. Then input those parameters into Mohr-Coulomb model to compare the changes of mechanical properties of reservoir during the exploitation and judge whether the hydrate reservoir is disturbed. Consequently, the critical production pressure is determined. Then, the optimal production rate of different types of reservoir can be determined by adjusting production pressure within the critical bottom hole pressure. The work of this paper will provide a certain reference value for the rational and safe production of hydrate in the future.
Compact Modular Manifold – Standardization and Modularization for Low Cost in a Low Volume Market
Authors: Sundt Hans Kristian , Ali Hasan
Published: April 2019

With increasing volatility in the oil prices, continued focus on low cost solutions is key to maintain a sustainable subsea industry. The industry has and will continue to have a tremendous amount of focus across many standardization initiatives and Joint Industry Programs.

The total number of trees awarded since 1961 is in the range of 7 000 - 8 000 representing an annual average of approximately 140 which in the last 10 years has been closer to 300.

Assuming 2/3 are installed by a manifold with an average of 4.5 trees per manifold, gives roughly 45 manifolds worldwide per year in the entire subsea industry. Take into consideration that the manifold is the largest piece of equipment in the subsea production system acting as system integrator and interface, bridging the trees with the flow line, often having to absorb the field specific requirements and you have the ultimate standardization challenge in a low volume environment.

An important aspect discussed above is that the manifold is indeed part of a bigger system. There are many ways to approach standardization and, in the article, we argue that the optimal approach is to standardize from materials and upwards in the system hierarchy. The approach taken to standardize the manifold was therefore to start with a broad set of system attributes across the subsea production system rather than focusing on the manifold alone. This allows the standardization to be a wholistic approach aiming to optimize the supplier’s operational production strategies, maximize use of lowest cost production processes as well as developing the right standard products.

The modular compact manifold has therefore been developed through extensive use of data analytics due both to the large number of variables and the size of the dataset to find the optimum breakdown of the manifold into modules. The manifold shares components and production process with the subsea tree for valves and branch blocks using standard pressure classes. Standard pipe schedules have been identified to further reduce number of parts required in the portfolio. This has enabled configure to order manifolds with a limited number of pre-defined components that can be held in stock to minimize lead time. The use of compact branch blocks has also the allowed the manifold to significantly reduce footprint and weight further ensuring efficient installation.
Genomic Identification of Low-Density Granulocytes and Analysis of Their Role in the Pathogenesis of Systemic Lupus Erythematosus
Authors: Kegerreis Brian J. , Catalina Michelle D. , Geraci Nicholas S. , Bachali Prathyusha , Lipsky Peter E. , Grammer Amrie C.
Published: April 2019

Systemic lupus erythematosus (SLE) is an autoimmune disease characterized by the presence of low-density granulocytes (LDGs) with a heightened capacity for spontaneous NETosis, but the contribution of LDGs to SLE pathogenesis remains unclear. To characterize LDGs in human SLE, gene expression profiles derived from isolated LDGs were characterized by weighted gene coexpression network analysis, and a 92-gene module was identified. The LDG gene signature was enriched in genes related to neutrophil degranulation and cell cycle regulation. This signature was assessed in gene expression datasets from two large-scale SLE clinical trials to study associations between LDG enrichment, SLE manifestations, and treatment regimens. LDG enrichment in the blood was associated with corticosteroid treatment as well as anti-dsDNA, low serum complement, renal manifestations, and vasculitis, but the latter two of these associations were dependent on concomitant corticosteroid treatment. In addition, LDG enrichment was associated with enrichment of gene signatures induced by type I IFN and TNF irrespective of corticosteroid treatment. Notably, LDG enrichment was not found in numerous tissues affected by SLE. Comparison with relevant reference datasets indicated that LDG enrichment is likely reflective of increased granulopoiesis in the bone marrow and not peripheral neutrophil activation. The results have uncovered important determinants of the appearance of LDGs in SLE and have emphasized the likely role of LDGs in specific aspects of lupus pathogenesis.
Blood and cardiovascular health parameters after supplementing with ketone salts for six weeks
Authors: Holland Angelia M. , Qazi Ahmed S. , Beasley Kristen N. , Bennett Hannah R.
Published: April 2019

Background: Exogenous ketone salts (KS) have been administered as treatment for various health conditions; however, the safety of chronic supplementation in a healthy population has yet to be explored.Aim: This study examined the safety of KS supplementation for 6 weeks in healthy, young adults and determined the effects of KS on blood ketone levels.Setting: Data collection occurred in a laboratory at Augusta University.Methods: Twenty-three men and women (aged 18–35 years old) supplemented with KS or a placebo (PLA) twice per day for 6 weeks in a randomised, double-blinded, PLA-controlled design. Baseline and post-intervention measures included body mass index (BMI), resting blood pressure and heart rate, questionnaires assessing mood and energy, urinalysis, and venous blood measures, including comprehensive metabolic panel (CMP), lipid panel, and complete blood count (CBC). In addition, the participants consumed the assigned supplement during the baseline and post-intervention visits; blood ketone levels were assessed immediately before and after 30 and 60 min post-supplementation.Results: Systolic blood pressure was significantly lower (p  0.05) after supplementing with KS for 6 weeks but not PLA. All other health parameters remained unchanged by KS supplementation, including BMI, resting heart rate, urinalysis, CMP, lipid panel, and CBC. After acute administration of KS but not PLA, blood ketone levels were significantly elevated (p  0.001) 30 and 60 min after supplementation at both baseline and post-intervention visits.Conclusion: Chronic KS supplementation seems safe, significantly elevates blood ketone levels 30 and 60 min after supplementation and may lower blood pressure. Future explorations should determine the success of KS supplementation as a strategy to combat hypertension.
The History of Human Factors in Seating Comfort at SAE’s World Congress: 1999 to 2018
Authors: Kolich Michael
Published: April 2019

In many fields of technology, examinations of the past can provide insights into the future. This paper reviews the last 20 years of automotive seat comfort development and research as chronicled by SAE’s session titled “Human Factors in Seating Comfort”. Records suggest that “Human Factors in Seating Comfort” has existed as a separate session at SAE’s World Congress since 1999. In that time there have been 148 unique contributions (131 publications). The history is fascinating because it reflects interests of the time that are driven by technology trends, customer wants and needs, and new theories. The list of contributors, in terms of authors and their affiliations, is also telling. It shows shifts in business models and strategies around collaboration. The paper ends with a discussion of what can be learned from this historical review and the major issues to be addressed. One of the more significant contributions of this paper is the reference list. It contains all 131 of SAE’s “Human Factors in Seating Comfort” published papers in a single location. These references represent the foundation of automotive seating comfort, which should be considered core knowledge and should be familiar to those in the profession, both new and old.
Ensino, Pesquisa e Extensão: a emergência do TILSJUR
Authors: Santos Silvana Aguiar dos , Stumpf Marianne Rossi , Galdino Thuanny Sá
Published: April 2019

Este texto apresenta e discute a emergência do programa de extensão intitulado: Tradutores e intérpretes de línguas de sinais na esfera jurídica (TILSJUR). Ao considerar o princípio da indissociabilidade entre ensino, pesquisa e extensão, três eixos compõem o referido programa de extensão, a saber: (i) tradução-interpretação de línguas de sinais na esfera jurídica; (ii) discussões voltadas à terminologia de glossários jurídicos no par Português-Libras; e (iii) reivindicações e desafios da comunidade surda no acesso aos contextos jurídicos. Por meio de uma abordagem qualitativa, tomando como princípio a pesquisa-ação, discutem-se, neste texto, os principais resultados das ações extensionistas realizadas pelo Programa. Um dos principais resultados constatou a aproximação entre Libras e o Judiciário, por meio da tradução da Cartilha: Violência Doméstica: Perguntas e Respostas em Libras em uma parceria que envolveu o programa de extensão TILSJUR, a Universidade Federal de Santa Catarina e o Tribunal de Justiça de Santa Catarina.
Tussen creatief en compliant
Authors: Anderson Rick
Published: April 2019

Controllers worden soms geconfronteerd met verzoeken van managers die zich niet altijd goed verhouden tot de wettelijke bepalingen. De vraag rijst dan hoe controllers hiermee omgaan. Deze bijdrage doet verslag van een onderzoek dat is uitgevoerd naar de manier waarop controllers binnen gemeenten omgaan met een mogelijke spanning die kan bestaan tussen enerzijds verzoeken van managers en anderzijds wettelijke voorschriften. Hiertoe zijn controllers en ambtenaren van 22 gemeenten geënquêteerd. Het blijkt, dat het merendeel van de controllers bewust afwijkt van sommige voorschriften. Daarbij speelt de inschatting van de gevolgen van compliance of juist non-compliance een rol, alsmede de positionering van de controller binnen de gemeente.
Vreemde ogen dwingen niet altijd
Authors: van Nieuw Amerongen Niels , van Pareren Julia
Published: April 2019

Je zou op basis van het algemene principe “vreemde ogen dwingen” verwachten dat accountantscontrole leidt tot getrouwe jaarrekeningen. Wat betreft accountantscontrole geldt echter dat het begrip “vreemde ogen” meerdere facetten omvat, en daarom genuanceerd moet worden bezien. In dit artikel onderzoeken wij de invloed van de onafhankelijkheid van één paar vreemde ogen (variërend in mate van onafhankelijkheid/vreemdheid) en de invloed van twee paar ogen (joint audit) op de continuïteitsinschatting. Uit dit onderzoek blijkt dat – vreemd genoeg – bij vreemdere ogen (ten gevolge van verlaagde non-audit dienstverlening en joint audit) juist minder continuïteitsparagrafen worden afgegeven. De uitkomsten geven – voor regelgevende instanties – aanleiding om nader onderzoek hiernaar te doen.
Investeringscriteria bij duurzame innovaties
Authors: van der Hoeven Pieter , Bossert Hans
Published: April 2019

De gewenste verduurzaming van de economie vraagt om het realiseren van telkens nieuwe innovaties. Uit praktijkcasussen blijkt dat met name duurzame innovaties op het gebied van technologie, bedrijfsmiddelen of mensen, nadrukkelijk vragen om complexere bedrijfseconomische afwegingen. Deze afwegingen vinden echter plaats binnen het klassieke raamwerk van kosten en baten. Maatschappij en ondernemers zijn dan ook geholpen met concrete handvatten. In deze zoektocht naar zulke handvatten in de praktijk komen vijf factoren naar voren die het succes van investeringen in duurzame innovaties bepalen, met name: de maatschappelijke baten, de samenwerking voor ketenefficiëntie, de netwerkonzekerheden, de financiële responsiviteit en de persoonlijke contacten.
Hulp voor ondernemers in nood
Authors: Martens Jeanne , Alvarado Valenzuela Juan Francisco
Published: April 2019

In deze studie onderzoeken we ondernemers die tegenslagen hebben en de factoren die hiermee te maken hebben. We beschrijven de kenmerken van ondernemers die in de problemen komen en soms zelfs failliet gaan en we combineren de kenmerken met het traject dat deze ondernemers1 hebben gevolgd met hun adviseur. We concluderen dat de tijdfactor belangrijk is wanneer ondernemers in de problemen dreigen te komen en dat tijdig geholpen (kunnen) worden impact heeft op de stappen die worden genomen nadat de problemen zijn opgelost.
Hervorming van de accountancy: focus alstublieft!
Authors: Dassen Roger
Published: April 2019

n/a
Simulation of the chemical evolution of biomass burning organic aerosol
Authors: Theodoritsi Georgia N. , Pandis Spyros N.
Published: April 2019

Abstract. The chemical transport model PMCAMx was extended to investigate the effects
of partitioning and photochemical aging of biomass burning emissions on
organic aerosol (OA) concentrations. A source-resolved version of the model,
PMCAMx-SR, was developed in which biomass burning emissions and their
oxidation products are represented separately from the other OA components.
The volatility distribution and chemical aging of biomass burning OA (BBOA)
were simulated based on recent laboratory measurements. PMCAMx-SR was applied
to Europe during an early summer period (1–29 May 2008) and a winter period
(25 February–22 March 2009). During the early summer, the contribution of biomass burning (both primary
and secondary species) to total OA levels over continental Europe was
estimated to be approximately 16 %. During winter the contribution was
nearly 47 %, due to both extensive residential wood combustion but also
wildfires in Portugal and Spain. The intermediate volatility compounds
(IVOCs) with effective saturation concentration values of 105 and
106 µg m−3 are predicted to contribute around one third of
the BBOA during the summer and 15 % during the winter by forming secondary
OA (SOA). The uncertain emissions of these compounds and their SOA formation
potential require additional attention. Evaluation of PMCAMx-SR predictions
against aerosol mass spectrometer measurements in several sites around
Europe suggests reasonably good performance for OA (fractional bias less
than 35 % and fractional error less than 50 %). The performance was
weaker during the winter suggesting uncertainties in residential heating
emissions and the simulation of the resulting BBOA in this season.
Magnetic local time asymmetries in electron and proton precipitation with and without substorm activity
Authors: Yakovchuk Olesya , Wissing Jan Maik
Published: April 2019

Abstract. The magnetic local time (MLT) dependence of electron (0.15–300 keV) and proton (0.15–6900 keV) precipitation into the atmosphere based on National Oceanic and Atmospheric Administration POES and METOP satellites data during 2001–2008 was described. Using modified APEX coordinates the influence of particle energy, substorm activity and geomagnetic disturbance on the MLT flux distribution was statistically analysed. Some of the findings are: a) MLT flux differences of up to 1 : 25 have been localized inside the auroral oval. b) MLT dependence can be assigned to different particle sources and energy-specific drifts. c) The maximum flux asymmetry ratio depends on particle energy, but not necessarily on geomagnetic disturbance. For protons it is invariant with Kp, for electrons the dependence varies with Kp and kinetic energy defines how. d) Substorms mostly increase particle precipitation in the night-sector by about factor 2–4 but can also reduce it in the day-sector. Finally we have a look at MLT-dependent trapped particle flux in the plasmasphere, which shows vast and abstract MLT differences.
Assessment of wavelet-based spatial verification by means of a stochastic precipitation model (wv_verif v0.1.0)
Authors: Buschow Sebastian , Pidstrigach Jakiw , Friederichs Petra
Published: April 2019

Abstract. The quality of precipitation forecasts is difficult to evaluate objectively because images with disjoint features surrounded by zero intensities cannot easily be compared pixel by pixel: Any displacement between observed and predicted field is punished twice, generally leading to better marks for coarser models. To answer the question whether a highly resolved model truly delivers an improved representation of precipitation processes, alternative tools are thus needed. Wavelet transformations can be used to summarize high-dimensional data in a few numbers which characterize the field's texture. A comparison of the transformed fields judges models solely based on their ability to predict spatial correlations. The fidelity of the forecast's overall structure is thus investigated separately from potential errors in feature location. This study introduces several new wavelet based structure-scores for the verification of deterministic as well as ensemble predictions. Their properties are rigorously tested in an idealized setting: A recently developed stochastic model for precipitation extremes generates realistic pairs of synthetic observations and forecasts with prespecified spatial correlations. The wavelet-scores are found to react sensitively to differences in structural properties, meaning that the objectively best forecast can be determined even in cases where this task is difficult to accomplish by naked eye. Random rain fields prove to be a useful test-bed for any verification tool that aims for an assessment of structure.
Inductive localization accuracy of a passive 3-D coil in an Industry 4.0 environment
Authors: Psiuk Rafael , Müller Alfred , Cichon Daniel , Heuberger Albert , Brauer Hartmut , Töpfer Hannes
Published: April 2019

Abstract. In this paper a localization system of a passive 3-D coil is proposed and signal uncertainties due to the 3-D coil's arbitrary orientation are analyzed. The 3-D coil is excited by an alternating primary magnetic field. Geometrically distributed pick-up coils measure the 3-D coil's secondary field. By means of a simulated look-up table that assigns expected voltages from the pick-up coils to the positions of the 3-D coil, the position of the 3-D coil is deduced by a least-squares approach. A basic assumption is that the secondary field is invariant to the orientation of the 3-D coil. This allows a reduction of the computational effort for the look-up table generation and the table search during the localization phase since for each position the field distribution for only one orientation has to be calculated. However, the assumption of invariance to rotation is only valid for a dipole model. In this paper we investigate the localization error introduced by this assumption when using 3-D coils with a geometric extent in an inhomogeneous primary field. Optimized localization methods that decrease the statistical error are proposed. The theoretical results are verified with measurements conducted on a laboratory system.
Winter tourism under climate change in the Pyrenees and the French Alps: relevance of snowmaking as a technical adaptation
Authors: Spandre Pierre , François Hugues , Verfaillie Deborah , Pons Marc , Vernay Matthieu , Lafaysse Matthieu , George Emmanuelle , Morin Samuel
Published: April 2019

Abstract. Climate change is increasingly regarded as a threat for winter tourism due to
the combined effect of decreasing natural snow amounts and decreasing
suitable periods for snowmaking. The present work investigated the snow
reliability of 175 ski resorts in France (Alps and Pyrenees), Spain and
Andorra under past and future conditions using state-of-the-art snowpack
modelling and climate projections using Representative Concentration Pathways
RCP2.6, RCP4.5 and RCP8.5. The natural snow reliability (i.e. without
snowmaking) elevation showed a significant spatial variability in the
reference period (1986–2005) and was shown to be highly impacted by the
ongoing climate change. The reliability elevation using snowmaking is
projected to rise by 200 to 300 m in the Alps and by 400 to 600 m in the
Pyrenees in the near future (2030–2050) compared to the reference period for
all climate scenarios. While 99 % of ski lift infrastructures exhibit
adequate snow reliability in the reference period when using snowmaking, a
significant fraction (14 % to 25 %) may be considered in a critical
situation in the near future. Beyond the mid-century, climate projections
highly depend on the scenario with either steady conditions compared to the
near future (RCP2.6) or continuous decrease in snow reliability (RCP8.5).
Under RCP8.5, our projections show that there would no longer be any
snow-reliable ski resorts based on natural snow conditions in the French Alps
and Pyrenees (France, Spain and Andorra) at the end of the century
(2080–2100). For this time period and this scenario, only 24 resorts are
projected to remain reliable with snowmaking, all being located in the Alps.
Protection of Private Equity Investors under the Dodd-Frank Act
Authors: Toyou Doris
Published: April 2019

In securities law, investor protection means that an issuer of securities, here partnership interests for private equity, must register with the Securities and Exchange Commission (“SEC”) and be subject to disclosure, reporting, record-keeping compliance and examination programs. This Article argues that the Dodd-Frank Act has fulfilled part of its objective to protect private equity investors by forcing private equity managers to disclose information on their operations. Disclosure has provided greater transparency about how the business of private equity is conducted. The increased SEC scrutiny started in 2014 has uncovered unfair practices and violations of fiduciary duties that sophisticated investors could not detect on their own. Notwithstanding this improved transparency, the Dodd-Frank Act still falls short of imposing the main tool securities laws uses to protect investors: that is, full and fair disclosure. In other words, Dodd-Frank does not provide all the required protections that are important for investors to assess the quality of their investments and make informed decisions. This Article offers to expand transparency by additional public disclosure of investment returns, fees, and managers’ income.For other policy issues unrelated to the protection of investors, that is, jobs or tax, Title IV of the Dodd-Frank Act does not offer the appropriate setting. Applying or enacting legislation concerning tax, labor or bankruptcy laws can better curve the controversial practices of private equity firms.
India: A Model for the Enforcement of Economic, Social, and Cultural Rights
Authors: Fares Lawrenz
Published: April 2019

Under the modern international human rights regime, all people are entitled to two categories of rights: civil and political rights and economic, social, and cultural rights. While the judicial enforcement of civil and political rights is commonly accepted in virtually every country in the world, there is a significant degree of hostility towards the judicial enforcement of economic, social, and cultural rights. Critics have long held that the enforcement of these rights in the courtroom would be inherently undemocratic and unmanageable. This belief, and the general aversion to the judicial enforcement of these rights, is primarily rooted in the fact that the enforcement of these rights would require compelling the government to spend vast sums of money in the form of welfare programs. However, India has overcome these criticisms and emerged as a model for the enforcement of these rights. The following paper will serve to lay a foundational understanding of the modern international human rights regime, look to the functionality of both sets of rights, and examine how Indian jurisprudence has come to allow the enforcement of economic, social, and cultural rights in the courtroom. From there, this paper will examine PUCL v. Union of India, the landmark case that recognized the right to food in India, the impact this case has on the lives of the Indian people, and the economic impact of protecting the right to food in an attempt to demonstrate that the judicial enforcement of these rights is not only possible, but can also be done in an effective manner.
El enfoque de género en la docencia universitaria desde las voces del alumnado
Authors: Martínez Ruíz María A. , Urrea Solano María E. , Hernández Amorós María J.
Published: April 2019

La incorporación de la perspectiva de género en los procesos de enseñanza y aprendizaje al más alto nivel se perfila, hoy en día, como una de las estrategias más adecuadas para reconstruir las prácticas discriminatorias que enfrentan las mujeres en su cotidianeidad. Por ello, este estudio se planteó con el propósito de conocer la opinión del alumnado sobre el modo en que se aborda el enfoque de género en las aulas universitarias. Para el logro de este objetivo, se contó con la participación de 125 estudiantes de cuatro titulaciones de la Universidad de Alicante (UA), quienes cumplimentaron un cuestionario elaborado ad hoc. La investigación se desarrolló desde un prisma naturalista, realizando un análisis de contenido convencional y sumativo, con la ayuda del software AQUAD 7. De acuerdo con los resultados, aunque la mayoría se mostraba claramente partidaria de abordar este tipo de cuestiones en clase, su incorporación a los planes de estudio era débil y deficitaria. Entre las dificultades aducidas para ello destacaron, especialmente, la rigidez del temario, el carácter polémico del propio contenido o la falta de formación del profesorado. En consecuencia, el alumnado sugirió trabajar este enfoque mediante actividades que fomenten el encuentro, el diálogo y la construcción colectiva en torno a una temática de máxima relevancia por su impacto y trascendencia social. En base a ello, se concluye destacando la necesidad de transversalizar la perspectiva de género en todas las asignaturas y programas del campus, lo que requiere necesariamente de la capacitación y sensibilización previa del profesorado.
Coeducación : imprescindible en la formación de la educación infantil. El caso de la psicología evolutiva
Authors: Mañas Viejo Carmen
Published: April 2019

La educación superior debe liderar el cambio cognitivo necesario en la estructura y organización del proceso de socialización de niños y niñas, con el doble objetivo de garantizar la igualdad de oportunidades que la escuela debe ofrecer y asimismo mejorar la calidad docente. La coeducación se nos presenta como un modelo imprescindible para lograrlo. Requiere, principalmente, la integración sistemática en el sistema educativo de la trasmisión del peso y valor de las mujeres en el mundo, y de las diversas relaciones que entre los varones y las mujeres se pueden dar en él. Un elemento esencial en la coeducación es el lenguaje. Por ello hemos optado por introducir de manera sistemática y evaluable el uso de un lenguaje no sexista en las exposiciones orales y pruebas escritas de la asignatura de “Psicología Evolutiva de 0 a 3” años de edad que se imparte en el primer curso de Educación Infantil a lo largo del primer cuatrimestre. La metodología utilizada es integrar una estrategia coeducativa, como el uso de un lenguaje no sexista, en un diseño de investigación en acción. Los resultados muestran un aumento del uso del lenguaje no sexista, así como una mayor sensibilización e interiorización, por parte de nuestro alumnado, de la importancia de la coeducación en general y del uso del lenguaje no sexista en particular.