Accounting information systems in a centrally planned economy : the case of the General Company for Pipelines (GCP)

The paper has a twofold purpose. First it highlights the importance of accounting information in the economic development of developing countries, with a particular focus on the nation of Libya. Secondly, using the case of Libya's General Company for Pipelines (GCP), it demonstrates that the use of accounting information to achieve economic development goals is determined to a large extent by the political/ideological setting in which it is generated. The study is based on a literature review and archival research, reinforced by a qualitative case study comprised of interviews, attendance at meetings and a study of internal documents. A study of The General Company for Pipelines (GCP) revealed that frequent politically driven changes in the structure and number of popular congresses and committees severely limited the use of accounting information, relegating it to a formal role. In consequence, accounting information had litle effect on stimulating economic development in Libya. This study focuses on one case study which does limit generalisability. However, it also suggests fruitful research areas considering the historic factors which have determined the accounting role in developing and planned economies. By providing insights about social factors which have determined the use of accounting in a planned economy, this study has implications for similar economies as they move towards a more globalised mode of operations which enhance the role of accounting in meeting economic development needs. If devleoping countries are to harness the potential of accounting aid in the achievement of their development plans, the social and political setting in which accounting has been conducted needs to be understood.

Facile mutant identification via a single parental backcross method and application of whole genome sequencing based mapping pipelines

Forward genetic screens have identified numerous genes involved in development and metabolism, and remain a cornerstone of biological research. However, to locate a causal mutation, the practice of crossing to a polymorphic background to generate a mapping population can be problematic if the mutant phenotype is difficult to recognize in the hybrid F2 progeny, or dependent on parental specific traits. Here in a screen for leaf hyponasty mutants, we have performed a single backcross of an Ethane Methyl Sulphonate (EMS) generated hyponastic mutant to its parent. Whole genome deep sequencing of a bulked homozygous F2 population and analysis via the Next Generation EMS mutation mapping pipeline (NGM) unambiguously determined the causal mutation to be a single nucleotide polymorphisim (SNP) residing in HASTY, a previously characterized gene involved in microRNA biogenesis. We have evaluated the feasibility of this backcross approach using three additional SNP mapping pipelines; SHOREmap, the GATK pipeline, and the samtools pipeline. Although there was variance in the identification of EMS SNPs, all returned the same outcome in clearly identifying the causal mutation in HASTY. The simplicity of performing a single parental backcross and genome sequencing a small pool of segregating mutants has great promise for identifying mutations that may be difficult to map using conventional approaches.

Coupling of High Voltage AC Power Line Fields to Metallic Pipelines

In the recent years, there has been a trend to run metallic pipelines carrying petroleum products and high voltage AC power lines parallel to each other in a relatively narrow strip of land. Due to this sharing of the right-of-way, verhead AC power line electric field may induce voltages on the metallic pipelines running in close vicinity leading to serious adverse effects. In this paper, the induced voltages on metallic pipelines running in close vicinity of high voltage power transmission lines have been computed. Before computing the induced voltages, an optimum configuration of the phase conductors based on the lowest conductor surface gradient and field under transmission line has been arrived at. This paper reports the conductor surface field gradients calculated for the various configurations. Also the electric fields under transmission line, for single circuit and double circuit (various phase arrangements) have been analyzed. Based on the above results, an optimum configuration giving the lowest field under the power line as well as the lowest conductor surface gradient has been arrived at and for this configuration, induced voltage on the pipeline has been computed using the Charge Simulation Method (CSM). For comparison, induced voltages on the pipeline has been computed for the various other phase configurations also.

Soil aggressivity consideration for laying petroleum pipelines

The magnitude and volume of transportation of petroleum products (both crude and finished products) has necessitated constructing dedicated pipelines from the refineries to the various consumer centers. The present status and scenario of pipeline transportation has been briefly described. Published literatures covering geotechnical engineering aspects, especially corrosion studies for pipelines are scanty. Available literature has been summarized. Main topic includes soil resistivity survey, classification based on resistivity and various parameters of chemical analysis. Detailed analysis has been carried out from the data generated through field investigation and laboratory tests on soil samples obtained from different locations along the two selected pipeline route where they are to be constructed. Typical data has been analysed for aggressivity. Summary of aggressivity analysis has been presented for the two field cases and modification has been suggested for existing practice.

Uplift Resistance of Long Pipelines in the Presence of Seismic Forces

The vertical uplift resistance of long pipes buried in sands and subjected to pseudostatic seismic forces has been computed by using the lower-bound theorem of the limit analysis in conjunction with finite elements and nonlinear optimization. The soil mass is assumed to follow the Mohr-Coulomb failure criterion and an associated flow rule. The failure load is expressed in the form of a nondimensional uplift factor F-gamma. The variation of F-gamma is plotted as a function of the embedment ratio of the pipe, horizontal seismic acceleration coefficient (k(h)), and soil friction angle (phi). The magnitude of F-gamma is found to decrease continuously with an increase in the horizontal seismic acceleration coefficient. The reduction in the uplift resistance becomes quite significant, especially for greater values of embedment ratios and lower values of friction angle. The predicted uplift resistance was found to compare well with the existing results reported from the literature. (C) 2014 American Society of Civil Engineers.

Effect of Groundwater Seepage on Uplift Resistance of Buried Pipelines

The uplift resistance of pipelines buried in sands, in the presence of inclined groundwater flow, considering both upward and downward flow directions, has been determined by using the lower bound finite elements limit analysis in conjunction with nonlinear optimization. A correction factor (f (gamma) ), which needs to be multiplied with the uplift factor (F (gamma) ), has been computed to account for groundwater seepage. The variation of f (gamma) has been obtained as a function of i(gamma (w) /gamma (sub) ) for different horizontal inclinations (theta) of groundwater flow; where i = absolute magnitude of hydraulic gradient along the direction of flow, gamma (w) is the unit weight of water and gamma (sub) is the submerged unit weight of soil mass. For a given magnitude of i, there exists a certain critical value of theta for which the magnitude of f (gamma) becomes the minimum. An example has also been presented to illustrate the application of the results obtained for designing pipelines in presence of groundwater seepage.

Experimental and numerical studies on protection of buried pipelines and underground utilities using geocells

This paper presents the results of the laboratory model tests and the numerical studies conducted on small diameter PVC pipes, buried in geocell reinforced sand beds. The aim of the study was to evaluate the suitability of the geocell reinforcement in protecting the underground utilities and buried pipelines. In addition to geocells, the efficacy of only geogrid and geocell with additional basal geogrid cases were also studied. A PVC (Poly Vinyl Chloride) pipe with external diameter 75 mm and thickness 1.4 mm was used in the experiments. The vehicle tire contact pressure was simulated by applying the pressure on the top of the bed with the help of a steel plate. Results suggest that the use of geocells with additional basal geogrid considerably reduces the deformation of the pipe as compared to other types of reinforcements. Further, the depth of placement of pipe was also varied between 1B to 2B (B is the width of loading plate) below the plate in the presence of geocell with additional basal geogrid. More than 50% reduction in the pressure and more than 40% reduction in the strain values were observed in the presence of reinforcements at different depths as compared to the unreinforced beds. Conversely, the performance of the subgrade soil was also found to be marginally influenced by the position of the pipe, even in the presence of the relatively stiff reinforcement system. Further, experimental results were validated with 3-dimensional numerical studies using FLAC(3D) (Fast Lagrangian Analysis of Continua in 3D). A good agreement in the measured pipe stain values were observed between the experimental and numerical studies. Numerical studies revealed that the geocells distribute the stresses in the lateral direction and thus reduce the pressure on the pipe. In addition, the results of the 1-g model tests were scaled up to the prototype case of the shallow buried pipeline below the pavement using the appropriate scaling laws. (C) 2015 Elsevier Ltd. All rights reserved.

Uplift Resistance of Interfering Pipelines Buried in Sand

The vertical uplift resistance of interfering pipelines buried in sands has been computed using the lower-bound limit analysis in conjunction with finite elements and nonlinear optimization. The soil mass is assumed to follow the Mohr-Coulomb failure criterion and an associated flow rule. It is specified that all the pipes fail simultaneously at the same magnitude of the failure load. For different clear spacing (S) between the pipes, the magnitude of the efficiency factor (xi(gamma)) is determined. Because of pipes' interference, with a reduction in the spacing between the pipelines, the magnitude of xi(gamma) is found to decrease continuously. The results were found to compare quite well with the available data from literature for horizontal strip anchors. (C) 2015 American Society of Civil Engineers.

PolyMage: Automatic Optimization for Image Processing Pipelines

This paper presents the design and implementation of PolyMage, a domain-specific language and compiler for image processing pipelines. An image processing pipeline can be viewed as a graph of interconnected stages which process images successively. Each stage typically performs one of point-wise, stencil, reduction or data-dependent operations on image pixels. Individual stages in a pipeline typically exhibit abundant data parallelism that can be exploited with relative ease. However, the stages also require high memory bandwidth preventing effective utilization of parallelism available on modern architectures. For applications that demand high performance, the traditional options are to use optimized libraries like OpenCV or to optimize manually. While using libraries precludes optimization across library routines, manual optimization accounting for both parallelism and locality is very tedious. The focus of our system, PolyMage, is on automatically generating high-performance implementations of image processing pipelines expressed in a high-level declarative language. Our optimization approach primarily relies on the transformation and code generation capabilities of the polyhedral compiler framework. To the best of our knowledge, this is the first model-driven compiler for image processing pipelines that performs complex fusion, tiling, and storage optimization automatically. Experimental results on a modern multicore system show that the performance achieved by our automatic approach is up to 1.81x better than that achieved through manual tuning in Halide, a state-of-the-art language and compiler for image processing pipelines. For a camera raw image processing pipeline, our performance is comparable to that of a hand-tuned implementation.

Nonlinear Analysis of Submarine Pipelines During Single Point Lifting

基于管道微单元体平衡建立了海管单点提升的非线性力学模型的控制微分方程组,使用变弧长的无量纲代换将动边界问题化为固定边界的两点边值问题,利用maple环境下编制的两点边值问题的打靶法程序得到了该问题在各个提升阶段的数值解答和在单点提升过程中管道的极限弯矩约为0.71q~{1/3}(EI)~{2/3}。

Strength of Offshore Pipelines in Different Operation States and Analyzing Software

在近海管线的铺设、安装、使用过程中有多种作业状态：在位、悬跨、挖沟、提吊、铺管等。各种状态下管线的受力特点不同,加上管线结构、海况和海底土壤等因素又都很复杂,所以近海管线的强度分析难度大、内容多。分别采用解析方法、数值方法（有限元法、打靶法）和二者结合来解决理论上的（如几何非线性、动边界等）、实用性方面的难点。在理论分析的基础上,编制了符合产业部门工程师使用要求的近海管线强度分析软件。介绍了该软件进行力学分析时采用的理论以及软件界面。

Experiments on interaction between current-induced vibration and scour of submarine pipelines on sandy bottom

In order to understand the dynamic behavior of submarine pipelines exposed to current and the mechanism of the interaction between current-induced vibration and scour of pipelines on a sandy bottom, an experimental investigation is conducted with a small scale model A test model which can be tested in the flume is set up by taking into account the typical working conditions of the pipelines and by applying the similarity theory. The interactions between the shape of the scour hole and the behavior of the pipeline as well as the flow patterns of the current are detailed, and the interaction mechanism outlined. The effect of vibration of the pipeline on the development of dynamic scour at different stages is found out. The proposed experimental method and test results provide an effective means for design of marine pipelines against scouring.

Uplift resistance of buried pipelines at low cover-diameter ratios

Reliable estimates for the maximum available uplift resistance from the backfill soil are essential to prevent upheaval buckling of buried pipelines. The current design code DNV RP F110 does not offer guidance on how to predict the uplift resistance when the cover:pipe diameter (H/D) ratio is less than 2. Hence the current industry practice is to discount the shear contribution from uplift resitance for design scenarios with H/D ratios less than 1. The necessity of this extra conservatism is assessed through a series of full-scale and centrifuge tests, 21 in total, at the Schofield Centre, University of Cambridge. Backfill types include saturated loose sand, saturated dense sand and dry gravel. Data revealed that the Vertical Slip Surface Model remains applicable for design scenarios in loose sand, dense sand and gravel with H/D ratios less than 1, and that there is no evidence that the contribution from shear should be ignored at these low H/D ratios. For uplift events in gravel, the shear component seems reliable if the cover is more than 1-2 times the average particle size (D50), and more research effort is currenty being carried out to verify this conclusion. Strain analysis from the Particle Image Velocimetry (PIV) technique proves that the Vertical Slip Surface Model is a good representation of the true uplift deformation mechanism in loose sand at H/D ratios between 0.5 and 3.5. At very low H/D ratios (H/D < 0.5), the deformation mechanism is more wedge-like, but the increased contribution from soil weight is likely to be compensated by the reduced shear contributions. Hence the design equation based on the Vertical Slip Surface Model still produces good estimates for the maximum available uplift resistance. The evolution of shear strain field from PIV analysis provides useful insight into how uplift resistance is mobilized as the uplift event progresses. Copyright 2010, Offshore Technology Conference.

Uplift resistance of buried pipelines in blocky clay backfill

This paper presents the results from 10 minidrum centrifuge tests conducted at the Schofield Centre, compiled with 4 additional test results from Thusyanthan et al., 2008. All these tests were designed to measure the uplift resistance of a pipeline installed into stiff clay by trenching and backfilling, then uplifted approximately 3 months after installation. All tests were conducted at 1:30 scale using soil obtained from offshore clay samples. Experimental results show that clay blocks remained intact after 3 prototype months of consolidation, and were lifted rather than sheared during pipe pullout. The uplift resistance therefore depends on the weight of the soil cover and the shearing resistance mobilised at the softening contact points between the intact blocks and within the interstitial slurry. Slow drained pullout led to lower resistance than fast pullout, indicating that the drained response is critical for design. The varying scatter shows that peak uplift resistance is very sensitive to the arrangement of the backfill blocks when the cover and pipe diameter are comparable to the block size. Copyright © 2009 by The International Society of Offshore and Polar Engineers (ISOPE).

An experimental study for wave-induced instability of pipelines: the breakout of pipelines

In this paper, a series of experiments have been conducted in a U-shaped oscillatory flow tunnel, which provides a more realistic simulation than the previous actuator loading methods. Based on the experimental data of pipe displacement with two different constraint conditions (freely laid pipelines and anti-rolling pipelines), three characteristic times in the process of pipeline losing stability are identified. The effects of sand size on the pipeline lateral stability are examined for freely laid pipelines. The empirical relationships between non-dimensional pipeline weight (G) and Fronde number (Fr-b) are established for different constraint conditions, which will provide a guide for engineering practice. (C) 2002 Elsevier Science Ltd. All rights reserved.