Tuesday, December 31, 2019

The Effectiveness of Vinegar as Battery - 852 Words

Republic of the Philippines Commission on Higher Education Pamantasan ng Cabuyao The Effectiveness of Vinegar as a Battery A Science Investigatory Project Presented to the Faculty of College of Business Administration and Accountancy In Partial Fulfillment Of the Requirements in NATSCI2 Balaoro, IkaClarish M. De Lemos, Kimberly Marie C. Elep, Jennifer Ibale, Alexandra E. Izar, Janine S. 2BSA-2 A.Y 2014 – 2015 CHAPTER I INTRODUCTION The world is blessed by the abundance of energy. It comprises various types of energy. One of this is electrical energy or electricity. Electricity is one of the most powerful forces in our lives. This term make us to remind of anything that we plug into an outlet in order to†¦show more content†¦A vinegar battery may not be as strong as other commercial batteries. However, it is safer than other batteries that do contain some harmful chemicals. It is based on electricity made from vinegar. This is something that seems like magic to most people, but is really simple science. Aside that this is cheaper than other batteries, it is environmental friendly because it doesn’t contain hazardous and toxic elements. We, the researchers, prioritize not only the discovery of the vinegar battery as an alternative source but also as renewable source of energy. This energy if guided correctly can power low amperage devices. STATEMENT OF THE PROBLEM General Objective: The main objective of this study is to show the effectiveness and usefulness of the vinegar battery in producing electrical energy. Specific Objective: 1. What is the purpose of using vinegar in this activity? 2. How is it possible to produce energy out of those substances? 3. How can vinegar battery be efficient as the source of electricity? Hypothesis 1. Vinegar serves as the source of electricity. 2. Vinegar, which is an acid, produces free ions in solution. These ions carry charges from one place to another, which is how current is carried. 3. The efficiency is based on the number of series of battery used. SIGNFICANCE OF THE STUDY Nowadays, many scientistsShow MoreRelatedPotential Of Coconut Water as Source of Electricity3520 Words   |  15 PagesChapter 1 The Problem and the Background of the Study A. Introduction One of the major problems in our country is energy shortage. There are many methods and proposals on how to conserve it such as the use of batteries. One of these is an electrolytic cell. It contains an electrolyte through which an externally generated electric current is passed by a system of electrodes (electrically positive electrode is called the anode and the negative electrode the cathode) in order to produce an electrochemicalRead MoreEssay on Wgu Int1 Task 33566 Words   |  15 Pagesgrime/grease, bathroom counter soap scum, car windshield and battery corrosion on a car battery and bathroom counter/sink).   Each item will be cleaned with Pepsi and soap and water, with the soap brand of Palmolive dish detergent. The researcher/writer will compare the results between the Pepsi and Palmolive visibly as well as swabbing each cleaning surface with a specific number of Qtips following the cleaning process to determine the effectiveness.   The results/ outcome of this project/experiment researchRead MoreInvestigatory Project3204 Words   |  13 PagesFactors affecting the growth of bacteria [Exp] 043. Factors affecting the growth of molds or yeast [Exp] 051. Experiment with Hydroponics  (Use seedlings started from seed with three types of soil and different rates of fertilizer) [Exp] 071. The effectiveness of Antiseptics and soaps on household bacteria   [Exp] 091. Comparing types of artificial light on plant growth [Exp]   101. Conditions necessary for the life of a brine shrimp   [Exp] 121. Producing mutations in bacteria   122. Producing mutationsRead MoreComputer Shop Feasibility Study7370 Words   |  30 Pages48 @9.00  ± 432.00 y    Fish sauce, 48 @11.00 - 528.00 y    Vinegar in plastic park, 48 @4.50  ± 216.00 y    Soy sauce in plastic pack, 48 @6.00 - 288.00 y      Noodles in plastic cups, 30 @15.00 - 450.00 y    Candies, 300 @0 .50 - 150.00 y      Noodles (pancit canton), 72 @7.50 - 540.00 y      Noodles (soup), 72 @6.50 - 468.00 y    Tomato sauce, 20 @13.00 - 260.00 y    Meat loaf, 25 @55.00 - 1,375.00 y    Batteries (biq), 30 @25.00  ± 750.00 y    Batteries (small), 30 @ 11.00 - 330 00 y    Diaper Subtotal, 60 @6.00

Monday, December 23, 2019

Analytic Hierarchy Process And Analytic Network Process Essay

Analytic Hierarchy Process and Analytic Network Process There are several methods to solve multi-criteria decision-making problems. Analytic Hierarchy Process (AHP) and Analytic Network Process (ANP) are two methods created by Tomas Saaty. AHP endeavor to solve the decision making problem by formed it in a hierarchy while ANP is used when the problem is so complex that cannot be formed as a hierarchy. This complexity happens because of the effect of criteria between each other or the effect of alternatives on criteria. Generally we can say The Analytic Network Process is a generalization of the Analytic Hierarchy Process. The ANP approach can be comprises in to four steps [87]: Step 1: Model construction and problem structuring: The problem should be stated clearly and decomposed into a rational system like a network Step 2: Pairwise comparisons and priority vectors: In ANP, like AHP, pairs of decision elements at each cluster are compared with respect to their importance towards their control criteria. Furthermore, interdependencies among criteria of a cluster must also be treated pairwise; thus the influence of each element on other elements can be represented by an eigenvector. The relative importance values are determined with Saaty’s nine scales. Step 3: Supermatrix structure: the Supermatrix concept is similar to the Markov chain process. To obtain global priorities in a system with interdependent influences, the local priority vectors are entered in the appropriateShow MoreRelatedAnalytic Hierarchy Process And Analytic Network Process1266 Words   |  6 Pages2.3.2 MCDA Models Related to Thesis Analytic Hierarchy Process and Analytic Network Process There are different methods to solve multi-criteria decision-making problems. Analytic Hierarchy Process (AHP) and Analytic Network Process (ANP) are two methods introduced by Tomas Saaty. AHP tries to solve the decision problem by modeling it in a hierarchy while ANP is used when the problem is so complex that cannot be modeled as a hierarchy. This complexity occurs because of the effect of criteria onRead MoreIn This Paper, We Discuss How To Select The Best Network1668 Words   |  7 Pages In this paper, we discuss how to select the best network from the available radio networks in case of vehicular communication, for a particular voice application. Selection of network is done by Analytic Hierarchy Process (AHP) and Fuzzy-Topsis method. Our main aim of this work is to reduce the chances of collision through Intelligent Transportation System (ITS). The number of vehicles is increasing rapidly these days that causes the chances of collision because of limited number of path. A sig nificantRead MoreSolving Multi Criteria Decision Making Problems1278 Words   |  6 Pagesproblems. Analytic Hierarchy Process (AHP) and Analytic Network Process (ANP) are two methods created by Tomas Saaty. AHP endeavor to solve the decision making problem by formed it in a hierarchy while ANP is used when the problem is so complex that cannot be formed as a hierarchy. This complexity happens because of the effect of criteria between each other or the effect of alternatives on criteria. Generally we can say The Analytic Network Process is a generalization of the Analytic Hierarchy ProcessRead MoreThe Decision Making With Multiple Criteria893 Words   |  4 PagesThe decision making with multiple criteria (MCDM) has been successfully used in complex business problems. There are several methods for MCDM, such as Analytic Hierarchy process (AHP), Potentially All Pairwise Rankings of All Possible Alternatives (PAPRIKA), Weighted Sum Mode (WSM), Analytic network process (ANP), Multi-A ttribute Utility Theory (MAUT) and so forth. In this article, the ANP will be compared with AHP. The reason for choosing this two method is because they are commonly used in theRead MoreA Supplier Selection, Evaluation and Re-Evaluation Model for Textile Retail Organizations5854 Words   |  24 PagesIn the last phase, the factors related to system performance of the certified suppliers determined in the second phase of the model are identified and their relative importance values are suggested. The model utilizes Analytic Hierarchy Process (AHP) and Analytic Network Process (ANP) as decision-making tools. Both model and the weights of the factors determined present a valuable insight on supply processes of a wide range of textile products supplying departments of all retail chain companiesRead MoreBachelor Thesis on Business Intelligence Essay11660 Words   |  47 PagesSME’s performance and their ï ¬ nancial competitiveness. The aim of this thesis is to present a method for the evaluation of BI programmes and their suppliers. In this study three Business Intelligence vendors are compared by means of the Analytic Hierarchy Process (AHP): JCommerce, Hogart Business Intelligence and Datacom Software. AHP is a multicriteria decision analysis methodology that was utilized to help SMEs tackle the complicated problem of vendor selection. The AHP methodology deployedRead MoreA Research Study On Prioritization Methods2729 Words   |  11 PagesUsing the analytical hierarchy process (AHP) to select and prioritize projects in a portfoli0, 2010 Analytical Hierarchy Process (AHP) Pairwise comparison of each elements Saaty, T. Decision making with the analytic hierarchy process, 2008 Analytical Hierarchy Process (AHP) Pairwise comparison of each elements LePrevost, J. Mazur, G. Quality infrastructure improvement: Using QFD to manage project priorities and project management resources, 2003 Analytical Hierarchy Process (AHP) and Quality FunctionRead MoreSystematic Algorithm Of Proposed Prioritization Method2099 Words   |  9 Pagesfound in Saaty (Saaty Ãâ€"zdemir, 2005): Phase 1: Construction of model and problem structuring; in this step the problem should be stated clearly and decomposed into a rational system like a network. Phase 2: Pairwise comparisons and priority vectors: In ANP, like Analytical Hierarchy Process (AHP), pairs of decision elements at each cluster are compared with respect to their importance towards their criteria. In addition, interdependencies among criteria of a cluster must also be examinedRead MoreQuantifying Information Technology Value1354 Words   |  5 Pagesenterprise IT systems in general and analytics specifically is based on the myriad of information needs companies have. The Chief Information Officer (CIO) must increasingly be just as much of a strategist as a technologist. This is increasingly evident in how CIOS are expected to not only cost-reduce IT systems but also enable greater agility in information technologies to drive top-line revenue growth (Trkman, McCormack, de Oliveira, Ladeira, 2010). There are many analytics and reporting frameworks availableRead MoreIntroduction And Objectives Of The Study. Introduction1149 Words   |  5 Pagesmay only consider the r evenue and value of project, whilst some may focus on its financial of owner, knowledge of supervisor and so on. Construction projects often fail to achieve their time, budget, profitability and quality goals. The analytic hierarchy process (AHP) is a new approach that can be used to analyse and assess project viability, identify critical success factors and to overcome the limitations of the traditional approaches currently used by contractors. OBJECTIVE: The objective of

Sunday, December 15, 2019

Diagrid Free Essays

string(169) " module under gravity loads G is subjected to a downward vertical force, NG,mod, causes the two diagonals being both in compression and the horizontal chord in tension\." DIAGRID : THE LANGUAGE OF MODERN DAY BUILDER ABSTRACT Design and construction of artificial infrastructure on the lines of   biomimicking principles requires the development of highly advanced structural systems which has the qualities of aesthetic expression, structural efficiency and most importantly geometric versatility. Diagrids, the latest mutation of tubular structures, have an optimum combination of the above qualities. In this paper, the peculiarities of the Diagrid, its structural behavior under loading and the design and construction of diagrid nodes are described. We will write a custom essay sample on Diagrid or any similar topic only for you Order Now A case study of some recent diagrid tall buildings, namely the Swiss Re Building in London, the Hearst Tower in New York, and the West Guangzhou Tower in china is also presented. CONTENTS 1. INTRODUCTION 2. THE TRIANGULAR DIAGRID MODULE 2. 1  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  INTRODUCTION 2. 2  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  MODULE GEOMETRY 3. STRUCTURAL  Ã‚  Ã‚  ACTION OF A DIAGRID MODULE 3. 1  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  EFFECT OF GRAVITY LOADING 3. 2  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  EFFECT OF LATERAL LOADING 3. 3  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  EFFECT OF SHEAR LOADING 3. 4  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  EFFECT OF NON-APEX LOADING 3. 5  EFFECT OF HORIZONTAL AND VERTICAL CURVATURE UNDER  VERTICAL LOADING 3.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  EFFECT OF HORIZONTAL CURVATURE UNDER HORIZONTAL LOADING 4. DESIGN AND CONSTRUCTION OF DIAGRID NODES 4. 1  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  MATERIALS  Ã‚  USED FOR DIAGRIDS 4. 2  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã ‚  Ã‚  Ã‚  Ã‚  DIAGRID NODE DESIGN 4. 3  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  NODE CONSTRUCTION FOR DIAGRID STRUCTURES 4. 4  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  ERECTION OF DIAGRID NODES 5. CASE STUDIES 5. 1  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  SWISS RE BUILDING 5. 2  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  HEARST  TOWER 5. 3  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  GUANGZHOU WEST TOWER 6. MERITS AND DEMERITS OF DIAGRIDS 6. 1  Ã‚  Ã‚  Ã‚  MERITS OF DIAGRIDS 6. 2  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  DEMERITS OF DIAGRIDS  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  7. CONCLUSION CHAPTER-1 INTRODUCTION The Diagrids are perimeter structural configurations characterized by a narrow grid of diagonal members which are involved both in gravity and in lateral load resistance. Diagonalized applications of structural steel members for providing efficient solutions both in terms of strength and stiffness are not   new ,however nowadays a renewed interest in and a widespread application of diagrid is registered with reference to large span and high rise buildings, particularly when they are characterized by complex geometries and curved shapes, sometimes by completely free forms. Compared to conventional orthogonal structures for tall buildings such as framed tubes, diagrid structures carry lateral wind loads much more efficiently by their diagonal members’ axial action. ;   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Among the large-span buildings some examples are represented by the Seatlle Library, the London City Hall, the One Shelley Street in Sydney, and more recently by several outstanding Pavilions realized at the Shanghai 2010 Expo, (e. g. France, UAE) as well as by some dazzling projects like the Astana National library. Among tall buildings, noteworthy examples are the Swiss Re building in London, the Hearst tower in New York, the CCTV headquarters building in Beijing, the Mode Gakuen Spiral Tower in Aichi, the Cyclone Tower in Asan, the West tower in Guangzhou, the Lotte super tower in Seoul, the Capital Gate in Abu Dhabi, the Bow project in Calgary, the Building of Qatar Ministry of Foreign Affairs in Doha. .  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     The diagrid systems are the evolution of braced tube structures, since the erimeter configuration still holds for preserving the maximum bending resistance and rigidity, while, with respect to the braced tube, the mega-diagonal members are diffusely spread over the facade, giving rise to closely spaced diagonal elements and allowing for the complete elimination of the conventional vertical columns. Therefore the diagonal members in diagrid structures act both as inclined columns and as bracing elements, and carry gravity loads as well as lateral for ces due to their triangulated configuration, mainly internal axial forces arise in the members, thus minimizing shear racking effects. To begin with the behavior of basic Diagrid   Ã‚  module is   Ã‚  discussed, followed by construction process. Then the merits and demerits of   Diagrids are listed. CHAPTER-2 THE TRIANGULAR DIAGRID MODULE 2. 1  Ã‚  Ã‚  INTRODUCTION Diagrid structure is modeled as a beam, and subdivided longitudinally into modules according to this repetitive diagonal pattern. Each Diagrid module is defined by a single level of diagonals that extend over ‘n’ stories. | Figure 1: 8 storey Diagrid with 60 degree diagonal angle| 2. 2 MODULE GEOMETRY Diagrid structures, like all the tubular configurations, utilize the overall building plan dimension for counteracting overturning moment and providing flexural rigidity through axial action in the diagonals, which acts as inclined columns; however, this potential bending efficiency of tubular configuration is never fully achievable, due to shear deformations that arise in the building â€Å"webs†; with this regard, diagrid systems, which provide shear resistance and rigidity by means of axial action in the diagonal members, rather than bending moment in beams and columns, allows for a nearly full exploitation of the theoretical bending resistance. Being the diagrid a triangulated configuration of structural members, the geometry of the single module plays a major role in the internal axial force distribution, as well as in conferring global shear and bending rigidity to the building structure. While a module angle equal to 35 ° ensures the maximum shear rigidity to the diag rid system, the maximum engagement of diagonal members for bending stiffness corresponds to an angle value of 90 °, i. e. vertical columns. Thus in diagrid systems, where vertical columns are completely eliminated and both shear and bending stiffness must be provided by diagonals, a balance between this two conflicting requirements should be searched for defining the optimal angle of the diagrid module. Usually Isosceles triangular geometry is used. i. OPTIMAL ANGLE: As in the diagrids, diagonals carry both  shear and moment. Thus, the optimal angle of diagonals  is highly dependent upon the building height. Since the  optimal angle of the columns for maximum bending  rigidity is 90 degrees and that of the diagonals for  maximum shear rigidity is about 35 degrees, it is  expected that the optimal angle of diagonal members fordiagrid structures will fall between these angles and as  the building height increases, the optimal angle also  increases. Usually adopted range is 60 -70 degree. i. MODULE DIMENSIONS: ?  Ã‚  Ã‚  Height of the module:  Ã‚  It depends on the number of stories stacked per module. U sually 2 – 6 stories are stacked per diagrid with average floor height varying from 3. 5 -4. 15 m on an average. ?  Ã‚  Ã‚  Base of the module:  Ã‚  It depends on the height and optimal angle (apex angle) of the diagrid. CHAPTER-3 STRUCTURAL  Ã‚   ACTION OF A DIAGRID MODULE 3. 1  Ã‚  EFFECT OF GRAVITY LOADING The diagrid module under gravity loads G is subjected to a downward vertical force, NG,mod, causes the two diagonals being both in compression and the horizontal chord in tension. You read "Diagrid" in category "Essay examples" | Figure 2: Effect of Gravity Loading. | 3. 2  Ã‚  Ã‚  Ã‚  EFFECT OF LATERAL LOADING Under horizontal load W, the overturning moment MW causes vertical forces in the apex joint of The diagrid modules, NW,mod, with direction and intensity of this force depending on the position of the Diagrid module, with upward / downward direction and maximum intensity in modules located on the Windward / leeward facades, respectively, and gradually decreasing values in modules located on the Web sides . | Figure 3: Effect of Lateral Loading. | 3. 3  Ã‚  EFFECT OF SHEAR LOADING The global shear VW causes a horizontal force in the apex joint of the diagrid modules, Vw,mod, which intensity depends on the position of the module with respect to the direction of wind load, i. e. the shear force VW is mainly absorbed by the modules located on the web facades, i. e. parallel to the load direction  . | Figure 4: Effect of Shear Loading| 3. 4  Ã‚  EFFECT OF NON-APEX LOADING For deriving internal forces in the diagrid elements, it has been implicitly assumed that the external load is transferred to the diagrid module only at the apex node of the module itself. However, since the triangle module usually expands over a certain number of stories, transfer of loads to the module occurs at every floor level, thus also concentrated loads along the diagonal length are present ; as a consequence, bending moment and shear force are expected due to this load condition. However the introduction of a horizontal member at each floor girder to diagonal intersection allows for the absorption of the force component orthogonal to the diagonal direction, thus preserving the prevailing axial force condition. | Figure  5: Effect of non-apex loading. | 3.    EFFECT OF HORIZONTAL AND VERTICAL CURVATURE UNDER VERTICAL LOADING   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã ‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚   The above simplified analysis of the diagrid module has been carried out implicitly assuming that the plane of the triangular module coincides with the vertical plane; however, recent Applications often concern buildings characterized by curvilinear, non prismatic forms, which require the study of the diagrid curvature effect on the internal force distribution. In particular, by considering that the single module may be inclined of an angle  Ã‚  with respect to the vertical direction, the effect of   Ã‚  both gravity loads and overturning moment gives rise to an additional horizontal force, in the direction Orthogonal to the module plane. Therefore the chords of the diagrid modules, continuously connected Each other along the building perimeter at the diagonal intersections, also act as hopping elements or Ring beams, for absorbing these horizontal forces. | Figure  6: Effect of vertical and horizontal curvature. | 3. 6  Ã‚  EFFECT OF HORIZONTAL CURVATURE UNDER HORIZONTAL LOADING When the building has a nonrectangular, rounded plans, similar effects due to this horizontal curvature develop under the action of Lateral shear, and the ring beams also collect these outward forces arising in the horizontal plane. | Figure  7: Effect of horizontal curvature. | 4. 1  Ã‚  Ã‚  Ã‚  MATERIALS   USED FOR DIAGRIDDS: Material selection for a Diagrid construction is based on the following factors . They are: a)  Ã‚  Ã‚  Unit weight of the material. b)  Ã‚  Ã‚  Availability of the material. )  Ã‚  Ã‚  Lead Time. d)  Ã‚  Ã‚  Erection Time. e)  Ã‚  Ã‚  Flexibility. f)  Ã‚  Durability. g)  Ã‚  Ã‚  Labor cost. h)à ‚  Ã‚  Fire resistance. The basic materials used in Diagrid construction are Steel, Concrete and Wood. The relative merits and demerits of using them are discussed below. I. STEEL : Steel is by far the most popular material for Diagrid constructions. The typical steel sections used are Wide flanges, Rectangular HSS and Round HSS. ?  Steel Wide Flanges: Advantages-  The weight and Size of wide flanges are optimized to resist the high bending loads many of the members experience. Thus use of wide flanges results in reduced structure weight and flexibility of size. The sections can be prefabricated in multi-panel sections, allowing quick erection by crane, reducing labor costs in the field. Disadvantages-  Pre-fabrication of the Diagrid sections takes a longer lead time. ?  Rectangular and Round HSS: Advantages- As with wide flanges, HSS sections can be prefabricated in multi-panel sections, allowing quick erection time, also reducing labor costs in the field. Disadvantages- Use of HSS sections will need a change in floor layouts as the beams will need to frame into the node points. This reduces the floor flexibility and efficiency. II. CONCRETE: Concrete is another widespread material for Diagrid constructions. It is used both in Precast and Cast-in-situ forms. ?  Precast concrete: Advantages-The flexibility of precast sections allows them to fit to the complex building geometries. Concrete also offers extreme safety against structural fire damage. Disadvantages-  The use of Concrete increases the dead load on the foundations, deflections of long spans, etc. Creep in concrete is also an issue. ?  Cast-in-situ Concrete: Under an Efficient material management system, cast-in-situ concrete is the best material in terms of material cost. Lead time is virtually nothing as cast-in-situ is available on demand. III. TIMBER: Timber is the least popular material for Diagrid constructions. Advantages- Multi-panel sections can reduce erection time and labor cost. Disadvantages  Ã¢â‚¬â€œ Timber cost, both for material and connection, are much higher than the traditional structural materials of steel and concrete. Owing to its lesser material strength, the member sizes would be very large and hence is not preferred for major construction works. Durability and weathering of timber are other major issues. 4. 2  DIAGRID NODE DESIGN | Figure 8: Load path at Node| The diagrid segments are planned to minimize onsite butt welding and the welding locations illustrated in Figure 9. The load path can be divided into two main scenarios, vertical load and horizontal shear their combination), as shown in Figure 8. The vertical load will be transferred in the form of an axial load from the diagrid members above the node to the gusset plate and stiffeners, then to the diagrid members below the nodes as shown. The horizontal shear will be in the form of axial loads in the diagrid members above the node with one in compression and one in tension to the gusset plate and stiffeners. The force will then be transferred as shear force in the gusset plate and then to the other pair of tensile and compressive forces on the diagrid members below the node. From this load path, the shear force at the location of bolt connections is high under lateral loads. Because this may create weak points at the node particularly during earthquakes, the strength of the bolts should be designed carefully. | Figure  9: Node Design Plan| 4.   Ã‚  Ã‚  NODE CONSTRUCTION FOR DIAGRID STRUCTURES Constructability is a serious issue in diagrid structures because the joints of diagrid structures are  more complicated and ten d to be more expensive than those of conventional orthogonal structures. In order to reduce jobsite work, prefabrication of nodal elements is essential. Due to the triangular configuration of the diagrid structural system, rigid connections are not necessary at the nodes, and pin connections using bolts can be made more conveniently at the jobsite. If considerately designed using appropriate prefabrication strategy, constructability will not be such a limiting factor of the diagrid structures. Prefabrication of diagrid nodes for conventional rectangular shape buildings can be done relatively easily and economically because many nodes of the same configuration are required in this case. The Hearst Headquarters in New York is the typical case. | Figure  10: Node detail for the Hearst Tower  | The prefabricated nodes are connected to the large built-up diagonal members by bolts at the jobsite. As building form becomes more irregular, generating appropriate construction modules is critical for better constructability. Though it is possible to produce any complex shape construction module using today’s CAD/CAM technology, it is not the most economical solution. Extracting regularity from an irregular building form, and then adjusting the building form following the extracted regularity could be one approach. Another approach could be to make the construction modules relatively regular and design universal connections so that they can accommodate any irregularity. | Figure  11: A Diagrid node after fabrication| 4. 4ERECTION OF DIAGRID NODES During construction, the stability in the in-plane direction can be provided by the modules themselves and in the out-of-plane direction can be provided by the tie beams at the node. The temporary restraint to the diagrid and the construction may be minimized. The various steps in the Diagrid erection process include : ? In-place steel shop welding ?  Ã‚  Lifting up piece by piece. ?  Ã‚  Trial shop assembly of parts with high strength bolts. ?  Ã‚  Ã‚  In-place welding. ?  Ã‚  Ã‚  High strength bolts assembly. ?  Ã‚  Ã‚  Setting up perimeter girders | Figure  12:  Construction Plan of Diagrid  | | Figure  13: Diagrid Erection Process| CHAPTER-5 CASE STUDIES 5. 1  Ã‚  SWISS RE BUILDING | Figure  14: Swiss Re Building, London| 30 St. Mary Axe – also known as the Swiss Re Building – in London, is the first modern application and the most representative example of diagrid structure. Designed by Sir Norman Foster, with 40 stories   and an inter-story height of 4. 15 m, the tower is 180 meters tall. The building is circular in plan with diameter changing along elevation, equal to 56 m at its widest point, at the 20 story, reducing to 49 m at ground level, and to 30 m at the 38 level, where a steel and glass dome tops off the building. The diagrid structure is generated by a pattern of intersecting diagonals which follow the helical path of the so called light wells, created for enforcing natural light and air circulation. It is formed by a series of steel triangles, two-story high and 9 m wide, with an intermediate tie connecting the two diagonals, which gives to the module the aspect of a â€Å"A-shape frame†. The diagonals are CHS members, with cross section between 508 x 40 mm at the lowest floors and 273 x 12. 5 mm at the top, while the chord members have RHS, 250 x 300 mm with wall thickness of 25mm. The circular central core, which has constant diameter along elevation, does not contribute to the lateral resistance and rigidity, being a simple frame structure. 5. 2  HEARST  TOWER The Hearst Tower in New York was designed by Sir Norman Foster; the building, 46 stories and 183 meters tall, has a prismatic form and a rectangular floor plan, 48 x 37m and is built on an existent 6 storey building. The diagrid structure, creating the characteristic â€Å"diamond effect† in the facade, rises from 12 composite columns, which reach the tenth floor starting from the ground level. The diagrid module is 12. 25 m wide and 16. 54 m high, and covers four stories. The diagonal cross section are I shape, with maximum size W14x370 at the base of the diagrid (tenth level),   while the megacolumns between the tenth and the ground level are concrete filled box section 1100 x 1100 x 10m. | Figure  15: The Hearst Tower, New York. | 5. 3  GUANGZHOU WEST TOWER The Guangzhou West Tower, designed by Wilkinson Eyre architects, London with 103 stories and a height of 440m, is the tallest building in China and one of the tallest in the world. The building has a curvilinear shape along elevation and the floor plate is an equilateral triangle with round-corners, with side 65 m at the base, increasing to a maximum value of   65 m at approximately 1/3 of the way up the building, at which point the side begins to reduce, up to 43. 5 m at the top. It has a composite structure, made by a central concrete core and perimeter diagrid structure, with the diagrid module expanding on six stories, 12. 4 m wide and 24. 8 m high. The diagonals are steel tubular members filled by concrete (CFST), with size ranging between 1080 x 55 mm at the first floor and 700 x 20mm at the top. The concrete core has a triangle shape with chamfered corners and fully participates to the lateral resistance up to the seventh floor, where it is eliminated, leaving place to a central giant atrium for the hotel which occupies the upper floors. | Figure  16:   Guangzhou West Tower, China| CHAPTER-6 MERITS AND DEMERITS OF DIAGRIDS 6. 1  Ã‚  Ã‚  Ã‚  Ã‚  MERITS OF DIAGRIDS: Some major benefits of using Diagrids in structures are discussed below. 1)  Ã‚  Ã‚  The Diagrid structures besides the service core have mostly column free exterior and interior, hence  Ã‚   free and clear, unique floor plans are Possible. 2)  Ã‚  The Glass facades and dearth of interior columns allow generous amounts of day lighting into the structure. 3)  Ã‚  Ã‚  The use of Diagrids results in roughly 1/5th(20%) reduction in steel as compared to Braced frame structures. )  Ã‚  Ã‚  The construction techniques involved are simple, yet they need to be perfect. 5)  Ã‚  Ã‚  The Diagrids makes maximu m exploitation of the structural Material. 6)  Ã‚  The diagrid Structures are aesthetically dominant and expressive. 7)  Ã‚  Redundancy in the DiaGrid design is obvious. It is this redundancy then that can transfer load from a failed portion of the structure to another. Skyscraper structural failure, as it is such an important/ prominent topic, can be minimized in a DiaGrid design A DiaGrid has better ability to redistribute load than a Moment Frame skyscraper. Thus creating a deserved appeal for the DiaGrid in today’s landscape of building. 6.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  DEMERITS OF DIAGRIDS: Some demerits of using Diagrids are mentioned below: 1)  Ã‚  As of yet, the Diagrid Construction techniques are not   thoroughly explored. 2)  Ã‚  Lack of availability of skilled workers . Construction crews   have little or no experience    creating a DiaGrid skyscraper. 3)  Ã‚  Ã‚  The DiaGrid can dominate aesthetically, which can be an issue depending upon design intent. 4)  Ã‚  It is hard to design windows that create a regular language from floor to floor. 5)  Ã‚  The DiaGrid is heavy-handed ( can be clumsy or unstable) if not executed properly. CHAPTER -7 CONCLUSION We are at a time when the global population is inching the 7 billion mark. Around the globe we witness frequent recurrence of natural calamities, depletion and degradation of vital life supporting systems, all presumed to be the impacts of Global warming, making life miserable on earth. It is high time for humanity to switch to sustainable and eco-friendly lines of infrastructure development. The construction industry, the greatest contributor to green house emissions, has the moral obligation to play the lead. The most stable and sustainable of ecosystems is the natural ecosystems. Attainment of sustainability goals would require sound knowledge and understanding of nature’s mechanisms and modeling of all artificial infrastructure in close resemblance to it. Owing to the complexity due to size and geometry of the natural systems, development of artificial infrastructure on the lines of biomimicking principles, is in fact the greatest challenge the modern day builder would have to confront with. Thus a modern day structural system should have extreme efficiency in terms of strength, expression, and geometric versatility. Most of the present structural systems are highly advanced in terms of structural efficiency and aesthetic quality, but lacks the much needed geometric versatility. As we have seen, the diagrids, the latest mutation of tubular structures, has in addition to strength and aesthetics, that extra quality of geometric versatility, making it the most suited structural system to this respect. Thus the diagrid, with an optimal combination of qualities of aesthetic expression, structural efficiency and geometric versatility is indeed the language of the modern day builder. REFERENCES 1. MOON, K. , CONNOR, J. J. and FERNANDEZ, J. E. (2007). Diagrid Structural Systems for Tall Buildings: Characteristics and Methodology for Preliminary Design, The Structural Design of Tall and Special Buildings, Vol. 16. 2, pp 205-230. 2. MAURIZIO TORENO (2011). An overview on diagrid structures for tall buildings, Structural Engineers World Congress 2011. 3. KIM JONG SOO, KIM YOUNG SIK, LHO SEUNG HEE(2008). Structural Schematic Design of a Tall Building in Asan using the Diagrid System, CTBUH 8th  World Congress, 2008. How to cite Diagrid, Essay examples Diagrid Free Essays string(169) " module under gravity loads G is subjected to a downward vertical force, NG,mod, causes the two diagonals being both in compression and the horizontal chord in tension\." DIAGRID : THE LANGUAGE OF MODERN DAY BUILDER ABSTRACT Design and construction of artificial infrastructure on the lines of   biomimicking principles requires the development of highly advanced structural systems which has the qualities of aesthetic expression, structural efficiency and most importantly geometric versatility. Diagrids, the latest mutation of tubular structures, have an optimum combination of the above qualities. In this paper, the peculiarities of the Diagrid, its structural behavior under loading and the design and construction of diagrid nodes are described. We will write a custom essay sample on Diagrid or any similar topic only for you Order Now A case study of some recent diagrid tall buildings, namely the Swiss Re Building in London, the Hearst Tower in New York, and the West Guangzhou Tower in china is also presented. CONTENTS 1. INTRODUCTION 2. THE TRIANGULAR DIAGRID MODULE 2. 1  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  INTRODUCTION 2. 2  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  MODULE GEOMETRY 3. STRUCTURAL  Ã‚  Ã‚  ACTION OF A DIAGRID MODULE 3. 1  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  EFFECT OF GRAVITY LOADING 3. 2  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  EFFECT OF LATERAL LOADING 3. 3  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  EFFECT OF SHEAR LOADING 3. 4  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  EFFECT OF NON-APEX LOADING 3. 5  EFFECT OF HORIZONTAL AND VERTICAL CURVATURE UNDER  VERTICAL LOADING 3.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  EFFECT OF HORIZONTAL CURVATURE UNDER HORIZONTAL LOADING 4. DESIGN AND CONSTRUCTION OF DIAGRID NODES 4. 1  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  MATERIALS  Ã‚  USED FOR DIAGRIDS 4. 2  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã ‚  Ã‚  Ã‚  Ã‚  DIAGRID NODE DESIGN 4. 3  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  NODE CONSTRUCTION FOR DIAGRID STRUCTURES 4. 4  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  ERECTION OF DIAGRID NODES 5. CASE STUDIES 5. 1  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  SWISS RE BUILDING 5. 2  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  HEARST  TOWER 5. 3  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  GUANGZHOU WEST TOWER 6. MERITS AND DEMERITS OF DIAGRIDS 6. 1  Ã‚  Ã‚  Ã‚  MERITS OF DIAGRIDS 6. 2  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  DEMERITS OF DIAGRIDS  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  7. CONCLUSION CHAPTER-1 INTRODUCTION The Diagrids are perimeter structural configurations characterized by a narrow grid of diagonal members which are involved both in gravity and in lateral load resistance. Diagonalized applications of structural steel members for providing efficient solutions both in terms of strength and stiffness are not   new ,however nowadays a renewed interest in and a widespread application of diagrid is registered with reference to large span and high rise buildings, particularly when they are characterized by complex geometries and curved shapes, sometimes by completely free forms. Compared to conventional orthogonal structures for tall buildings such as framed tubes, diagrid structures carry lateral wind loads much more efficiently by their diagonal members’ axial action. ;   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Among the large-span buildings some examples are represented by the Seatlle Library, the London City Hall, the One Shelley Street in Sydney, and more recently by several outstanding Pavilions realized at the Shanghai 2010 Expo, (e. g. France, UAE) as well as by some dazzling projects like the Astana National library. Among tall buildings, noteworthy examples are the Swiss Re building in London, the Hearst tower in New York, the CCTV headquarters building in Beijing, the Mode Gakuen Spiral Tower in Aichi, the Cyclone Tower in Asan, the West tower in Guangzhou, the Lotte super tower in Seoul, the Capital Gate in Abu Dhabi, the Bow project in Calgary, the Building of Qatar Ministry of Foreign Affairs in Doha. .  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     The diagrid systems are the evolution of braced tube structures, since the erimeter configuration still holds for preserving the maximum bending resistance and rigidity, while, with respect to the braced tube, the mega-diagonal members are diffusely spread over the facade, giving rise to closely spaced diagonal elements and allowing for the complete elimination of the conventional vertical columns. Therefore the diagonal members in diagrid structures act both as inclined columns and as bracing elements, and carry gravity loads as well as lateral for ces due to their triangulated configuration, mainly internal axial forces arise in the members, thus minimizing shear racking effects. To begin with the behavior of basic Diagrid   Ã‚  module is   Ã‚  discussed, followed by construction process. Then the merits and demerits of   Diagrids are listed. CHAPTER-2 THE TRIANGULAR DIAGRID MODULE 2. 1  Ã‚  Ã‚  INTRODUCTION Diagrid structure is modeled as a beam, and subdivided longitudinally into modules according to this repetitive diagonal pattern. Each Diagrid module is defined by a single level of diagonals that extend over ‘n’ stories. | Figure 1: 8 storey Diagrid with 60 degree diagonal angle| 2. 2 MODULE GEOMETRY Diagrid structures, like all the tubular configurations, utilize the overall building plan dimension for counteracting overturning moment and providing flexural rigidity through axial action in the diagonals, which acts as inclined columns; however, this potential bending efficiency of tubular configuration is never fully achievable, due to shear deformations that arise in the building â€Å"webs†; with this regard, diagrid systems, which provide shear resistance and rigidity by means of axial action in the diagonal members, rather than bending moment in beams and columns, allows for a nearly full exploitation of the theoretical bending resistance. Being the diagrid a triangulated configuration of structural members, the geometry of the single module plays a major role in the internal axial force distribution, as well as in conferring global shear and bending rigidity to the building structure. While a module angle equal to 35 ° ensures the maximum shear rigidity to the diag rid system, the maximum engagement of diagonal members for bending stiffness corresponds to an angle value of 90 °, i. e. vertical columns. Thus in diagrid systems, where vertical columns are completely eliminated and both shear and bending stiffness must be provided by diagonals, a balance between this two conflicting requirements should be searched for defining the optimal angle of the diagrid module. Usually Isosceles triangular geometry is used. i. OPTIMAL ANGLE: As in the diagrids, diagonals carry both  shear and moment. Thus, the optimal angle of diagonals  is highly dependent upon the building height. Since the  optimal angle of the columns for maximum bending  rigidity is 90 degrees and that of the diagonals for  maximum shear rigidity is about 35 degrees, it is  expected that the optimal angle of diagonal members fordiagrid structures will fall between these angles and as  the building height increases, the optimal angle also  increases. Usually adopted range is 60 -70 degree. i. MODULE DIMENSIONS: ?  Ã‚  Ã‚  Height of the module:  Ã‚  It depends on the number of stories stacked per module. U sually 2 – 6 stories are stacked per diagrid with average floor height varying from 3. 5 -4. 15 m on an average. ?  Ã‚  Ã‚  Base of the module:  Ã‚  It depends on the height and optimal angle (apex angle) of the diagrid. CHAPTER-3 STRUCTURAL  Ã‚   ACTION OF A DIAGRID MODULE 3. 1  Ã‚  EFFECT OF GRAVITY LOADING The diagrid module under gravity loads G is subjected to a downward vertical force, NG,mod, causes the two diagonals being both in compression and the horizontal chord in tension. You read "Diagrid" in category "Papers" | Figure 2: Effect of Gravity Loading. | 3. 2  Ã‚  Ã‚  Ã‚  EFFECT OF LATERAL LOADING Under horizontal load W, the overturning moment MW causes vertical forces in the apex joint of The diagrid modules, NW,mod, with direction and intensity of this force depending on the position of the Diagrid module, with upward / downward direction and maximum intensity in modules located on the Windward / leeward facades, respectively, and gradually decreasing values in modules located on the Web sides . | Figure 3: Effect of Lateral Loading. | 3. 3  Ã‚  EFFECT OF SHEAR LOADING The global shear VW causes a horizontal force in the apex joint of the diagrid modules, Vw,mod, which intensity depends on the position of the module with respect to the direction of wind load, i. e. the shear force VW is mainly absorbed by the modules located on the web facades, i. e. parallel to the load direction  . | Figure 4: Effect of Shear Loading| 3. 4  Ã‚  EFFECT OF NON-APEX LOADING For deriving internal forces in the diagrid elements, it has been implicitly assumed that the external load is transferred to the diagrid module only at the apex node of the module itself. However, since the triangle module usually expands over a certain number of stories, transfer of loads to the module occurs at every floor level, thus also concentrated loads along the diagonal length are present ; as a consequence, bending moment and shear force are expected due to this load condition. However the introduction of a horizontal member at each floor girder to diagonal intersection allows for the absorption of the force component orthogonal to the diagonal direction, thus preserving the prevailing axial force condition. | Figure  5: Effect of non-apex loading. | 3.    EFFECT OF HORIZONTAL AND VERTICAL CURVATURE UNDER VERTICAL LOADING   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã ‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚   The above simplified analysis of the diagrid module has been carried out implicitly assuming that the plane of the triangular module coincides with the vertical plane; however, recent Applications often concern buildings characterized by curvilinear, non prismatic forms, which require the study of the diagrid curvature effect on the internal force distribution. In particular, by considering that the single module may be inclined of an angle  Ã‚  with respect to the vertical direction, the effect of   Ã‚  both gravity loads and overturning moment gives rise to an additional horizontal force, in the direction Orthogonal to the module plane. Therefore the chords of the diagrid modules, continuously connected Each other along the building perimeter at the diagonal intersections, also act as hopping elements or Ring beams, for absorbing these horizontal forces. | Figure  6: Effect of vertical and horizontal curvature. | 3. 6  Ã‚  EFFECT OF HORIZONTAL CURVATURE UNDER HORIZONTAL LOADING When the building has a nonrectangular, rounded plans, similar effects due to this horizontal curvature develop under the action of Lateral shear, and the ring beams also collect these outward forces arising in the horizontal plane. | Figure  7: Effect of horizontal curvature. | 4. 1  Ã‚  Ã‚  Ã‚  MATERIALS   USED FOR DIAGRIDDS: Material selection for a Diagrid construction is based on the following factors . They are: a)  Ã‚  Ã‚  Unit weight of the material. b)  Ã‚  Ã‚  Availability of the material. )  Ã‚  Ã‚  Lead Time. d)  Ã‚  Ã‚  Erection Time. e)  Ã‚  Ã‚  Flexibility. f)  Ã‚  Durability. g)  Ã‚  Ã‚  Labor cost. h)à ‚  Ã‚  Fire resistance. The basic materials used in Diagrid construction are Steel, Concrete and Wood. The relative merits and demerits of using them are discussed below. I. STEEL : Steel is by far the most popular material for Diagrid constructions. The typical steel sections used are Wide flanges, Rectangular HSS and Round HSS. ?  Steel Wide Flanges: Advantages-  The weight and Size of wide flanges are optimized to resist the high bending loads many of the members experience. Thus use of wide flanges results in reduced structure weight and flexibility of size. The sections can be prefabricated in multi-panel sections, allowing quick erection by crane, reducing labor costs in the field. Disadvantages-  Pre-fabrication of the Diagrid sections takes a longer lead time. ?  Rectangular and Round HSS: Advantages- As with wide flanges, HSS sections can be prefabricated in multi-panel sections, allowing quick erection time, also reducing labor costs in the field. Disadvantages- Use of HSS sections will need a change in floor layouts as the beams will need to frame into the node points. This reduces the floor flexibility and efficiency. II. CONCRETE: Concrete is another widespread material for Diagrid constructions. It is used both in Precast and Cast-in-situ forms. ?  Precast concrete: Advantages-The flexibility of precast sections allows them to fit to the complex building geometries. Concrete also offers extreme safety against structural fire damage. Disadvantages-  The use of Concrete increases the dead load on the foundations, deflections of long spans, etc. Creep in concrete is also an issue. ?  Cast-in-situ Concrete: Under an Efficient material management system, cast-in-situ concrete is the best material in terms of material cost. Lead time is virtually nothing as cast-in-situ is available on demand. III. TIMBER: Timber is the least popular material for Diagrid constructions. Advantages- Multi-panel sections can reduce erection time and labor cost. Disadvantages  Ã¢â‚¬â€œ Timber cost, both for material and connection, are much higher than the traditional structural materials of steel and concrete. Owing to its lesser material strength, the member sizes would be very large and hence is not preferred for major construction works. Durability and weathering of timber are other major issues. 4. 2  DIAGRID NODE DESIGN | Figure 8: Load path at Node| The diagrid segments are planned to minimize onsite butt welding and the welding locations illustrated in Figure 9. The load path can be divided into two main scenarios, vertical load and horizontal shear their combination), as shown in Figure 8. The vertical load will be transferred in the form of an axial load from the diagrid members above the node to the gusset plate and stiffeners, then to the diagrid members below the nodes as shown. The horizontal shear will be in the form of axial loads in the diagrid members above the node with one in compression and one in tension to the gusset plate and stiffeners. The force will then be transferred as shear force in the gusset plate and then to the other pair of tensile and compressive forces on the diagrid members below the node. From this load path, the shear force at the location of bolt connections is high under lateral loads. Because this may create weak points at the node particularly during earthquakes, the strength of the bolts should be designed carefully. | Figure  9: Node Design Plan| 4.   Ã‚  Ã‚  NODE CONSTRUCTION FOR DIAGRID STRUCTURES Constructability is a serious issue in diagrid structures because the joints of diagrid structures are  more complicated and ten d to be more expensive than those of conventional orthogonal structures. In order to reduce jobsite work, prefabrication of nodal elements is essential. Due to the triangular configuration of the diagrid structural system, rigid connections are not necessary at the nodes, and pin connections using bolts can be made more conveniently at the jobsite. If considerately designed using appropriate prefabrication strategy, constructability will not be such a limiting factor of the diagrid structures. Prefabrication of diagrid nodes for conventional rectangular shape buildings can be done relatively easily and economically because many nodes of the same configuration are required in this case. The Hearst Headquarters in New York is the typical case. | Figure  10: Node detail for the Hearst Tower  | The prefabricated nodes are connected to the large built-up diagonal members by bolts at the jobsite. As building form becomes more irregular, generating appropriate construction modules is critical for better constructability. Though it is possible to produce any complex shape construction module using today’s CAD/CAM technology, it is not the most economical solution. Extracting regularity from an irregular building form, and then adjusting the building form following the extracted regularity could be one approach. Another approach could be to make the construction modules relatively regular and design universal connections so that they can accommodate any irregularity. | Figure  11: A Diagrid node after fabrication| 4. 4ERECTION OF DIAGRID NODES During construction, the stability in the in-plane direction can be provided by the modules themselves and in the out-of-plane direction can be provided by the tie beams at the node. The temporary restraint to the diagrid and the construction may be minimized. The various steps in the Diagrid erection process include : ? In-place steel shop welding ?  Ã‚  Lifting up piece by piece. ?  Ã‚  Trial shop assembly of parts with high strength bolts. ?  Ã‚  Ã‚  In-place welding. ?  Ã‚  Ã‚  High strength bolts assembly. ?  Ã‚  Ã‚  Setting up perimeter girders | Figure  12:  Construction Plan of Diagrid  | | Figure  13: Diagrid Erection Process| CHAPTER-5 CASE STUDIES 5. 1  Ã‚  SWISS RE BUILDING | Figure  14: Swiss Re Building, London| 30 St. Mary Axe – also known as the Swiss Re Building – in London, is the first modern application and the most representative example of diagrid structure. Designed by Sir Norman Foster, with 40 stories   and an inter-story height of 4. 15 m, the tower is 180 meters tall. The building is circular in plan with diameter changing along elevation, equal to 56 m at its widest point, at the 20 story, reducing to 49 m at ground level, and to 30 m at the 38 level, where a steel and glass dome tops off the building. The diagrid structure is generated by a pattern of intersecting diagonals which follow the helical path of the so called light wells, created for enforcing natural light and air circulation. It is formed by a series of steel triangles, two-story high and 9 m wide, with an intermediate tie connecting the two diagonals, which gives to the module the aspect of a â€Å"A-shape frame†. The diagonals are CHS members, with cross section between 508 x 40 mm at the lowest floors and 273 x 12. 5 mm at the top, while the chord members have RHS, 250 x 300 mm with wall thickness of 25mm. The circular central core, which has constant diameter along elevation, does not contribute to the lateral resistance and rigidity, being a simple frame structure. 5. 2  HEARST  TOWER The Hearst Tower in New York was designed by Sir Norman Foster; the building, 46 stories and 183 meters tall, has a prismatic form and a rectangular floor plan, 48 x 37m and is built on an existent 6 storey building. The diagrid structure, creating the characteristic â€Å"diamond effect† in the facade, rises from 12 composite columns, which reach the tenth floor starting from the ground level. The diagrid module is 12. 25 m wide and 16. 54 m high, and covers four stories. The diagonal cross section are I shape, with maximum size W14x370 at the base of the diagrid (tenth level),   while the megacolumns between the tenth and the ground level are concrete filled box section 1100 x 1100 x 10m. | Figure  15: The Hearst Tower, New York. | 5. 3  GUANGZHOU WEST TOWER The Guangzhou West Tower, designed by Wilkinson Eyre architects, London with 103 stories and a height of 440m, is the tallest building in China and one of the tallest in the world. The building has a curvilinear shape along elevation and the floor plate is an equilateral triangle with round-corners, with side 65 m at the base, increasing to a maximum value of   65 m at approximately 1/3 of the way up the building, at which point the side begins to reduce, up to 43. 5 m at the top. It has a composite structure, made by a central concrete core and perimeter diagrid structure, with the diagrid module expanding on six stories, 12. 4 m wide and 24. 8 m high. The diagonals are steel tubular members filled by concrete (CFST), with size ranging between 1080 x 55 mm at the first floor and 700 x 20mm at the top. The concrete core has a triangle shape with chamfered corners and fully participates to the lateral resistance up to the seventh floor, where it is eliminated, leaving place to a central giant atrium for the hotel which occupies the upper floors. | Figure  16:   Guangzhou West Tower, China| CHAPTER-6 MERITS AND DEMERITS OF DIAGRIDS 6. 1  Ã‚  Ã‚  Ã‚  Ã‚  MERITS OF DIAGRIDS: Some major benefits of using Diagrids in structures are discussed below. 1)  Ã‚  Ã‚  The Diagrid structures besides the service core have mostly column free exterior and interior, hence  Ã‚   free and clear, unique floor plans are Possible. 2)  Ã‚  The Glass facades and dearth of interior columns allow generous amounts of day lighting into the structure. 3)  Ã‚  Ã‚  The use of Diagrids results in roughly 1/5th(20%) reduction in steel as compared to Braced frame structures. )  Ã‚  Ã‚  The construction techniques involved are simple, yet they need to be perfect. 5)  Ã‚  Ã‚  The Diagrids makes maximu m exploitation of the structural Material. 6)  Ã‚  The diagrid Structures are aesthetically dominant and expressive. 7)  Ã‚  Redundancy in the DiaGrid design is obvious. It is this redundancy then that can transfer load from a failed portion of the structure to another. Skyscraper structural failure, as it is such an important/ prominent topic, can be minimized in a DiaGrid design A DiaGrid has better ability to redistribute load than a Moment Frame skyscraper. Thus creating a deserved appeal for the DiaGrid in today’s landscape of building. 6.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  DEMERITS OF DIAGRIDS: Some demerits of using Diagrids are mentioned below: 1)  Ã‚  As of yet, the Diagrid Construction techniques are not   thoroughly explored. 2)  Ã‚  Lack of availability of skilled workers . Construction crews   have little or no experience    creating a DiaGrid skyscraper. 3)  Ã‚  Ã‚  The DiaGrid can dominate aesthetically, which can be an issue depending upon design intent. 4)  Ã‚  It is hard to design windows that create a regular language from floor to floor. 5)  Ã‚  The DiaGrid is heavy-handed ( can be clumsy or unstable) if not executed properly. CHAPTER -7 CONCLUSION We are at a time when the global population is inching the 7 billion mark. Around the globe we witness frequent recurrence of natural calamities, depletion and degradation of vital life supporting systems, all presumed to be the impacts of Global warming, making life miserable on earth. It is high time for humanity to switch to sustainable and eco-friendly lines of infrastructure development. The construction industry, the greatest contributor to green house emissions, has the moral obligation to play the lead. The most stable and sustainable of ecosystems is the natural ecosystems. Attainment of sustainability goals would require sound knowledge and understanding of nature’s mechanisms and modeling of all artificial infrastructure in close resemblance to it. Owing to the complexity due to size and geometry of the natural systems, development of artificial infrastructure on the lines of biomimicking principles, is in fact the greatest challenge the modern day builder would have to confront with. Thus a modern day structural system should have extreme efficiency in terms of strength, expression, and geometric versatility. Most of the present structural systems are highly advanced in terms of structural efficiency and aesthetic quality, but lacks the much needed geometric versatility. As we have seen, the diagrids, the latest mutation of tubular structures, has in addition to strength and aesthetics, that extra quality of geometric versatility, making it the most suited structural system to this respect. Thus the diagrid, with an optimal combination of qualities of aesthetic expression, structural efficiency and geometric versatility is indeed the language of the modern day builder. REFERENCES 1. MOON, K. , CONNOR, J. J. and FERNANDEZ, J. E. (2007). Diagrid Structural Systems for Tall Buildings: Characteristics and Methodology for Preliminary Design, The Structural Design of Tall and Special Buildings, Vol. 16. 2, pp 205-230. 2. MAURIZIO TORENO (2011). An overview on diagrid structures for tall buildings, Structural Engineers World Congress 2011. 3. KIM JONG SOO, KIM YOUNG SIK, LHO SEUNG HEE(2008). Structural Schematic Design of a Tall Building in Asan using the Diagrid System, CTBUH 8th  World Congress, 2008. How to cite Diagrid, Papers

Saturday, December 7, 2019

Effect of Mandatory IFRS Adoption †Free Samples to Students

Question: Discuss about the Effect of Mandatory IFRS Adoption. Answer: Introduction A lease is a written agreement between owner of the property and a person or an entity who will use the said property for a specified period of time on a specified payment. Leases can be of shorter period and longer period as well where owner of the property is lessor and the person or business who is using the property is the lessee. The lease contracts involves a series of payments so the question arise that how the lease and its related payments or installments will be accounted by the lessee and lessor. FASB and IASB are about to issue a common reporting standard of financial accounting which will replace the US accounting rules (Cotter, 2012). IFRS 16 introducing a single lessee accounting model and effective on or after 1 January 2019, for annual reporting periods and permission for earlier application of IFRS 15 has been granted. This lease standard is introduced with an objective to report the information which represents the lease transactions and supports by providing the basis to financial statement users in order to gage the value and vagueness of cash flows that arise from a lease. IFRS 16 has few transition provisions in the existing finance leases and operating leases where the financial leases will remain to be treated as finance leases and operating leases has the option for a full or a limited reflective restatement in relation to fulfill the requirements of IFRS 16 (Iasplus.com, 2017). In the following assignment the new requirements of lease standard for both lessee and lessor as what changes it brings to the existing requirements. The effects on financial statement and a company who is listed in Singapore exchange and the company chosen for the same is Singapore Airline Ltd. Which is a worlds largest passenger aircraft. Changes to Accounting Requirement The introduction of IFRS 16 bring significant changes in lessee and lessor accounting but comparatively the changes are more in lessee accounting which is of great importance. However the changes in accounting for intermediate lessor, those who sublease assets through headlease and those particular headlease act currently as operating lease. This is done because the assets and liabilities come to the balance sheet and the classification of the sublease will be determined by taking the reference of intermediate lessors rights on the use of asset. And the implications for lessees are need to be discussed thoroughly as the percentage of change in accounting requirement are more to the lessee (Byard, and 2011). Lessees who adopt IFRS 16 in their accounting have to make changes which are substantial in nature, likewise there will be no more division in between finance leases and operating leases as they are being eliminated and can adopt the current finance lease methodologies for all types of leases. Basically a single method model for all accounting, there are no changes made in the current rules about calculating the term of lease and it has decide by IASB whenever there are extension and termination options available. IASB has also allowed leases for a term of not more than 12 months and the exclusion has been made from the requirements of IFRS 16 for the leases who are of low value. The low value carries no such definition to it but does indicate the inclusion of tablet computers and laptops but cars are not included. The leases which are currently treated as finance leases by lessees in their accounting will be the same there are such changes made therein until and unless lessee guaran tee the residual position of lessor (Ey.com., 2017). Nonetheless, currently the accounting for leases as operating leases will be changed for the affected lessees and the changes are: In the balance sheet of lessee there will be an asset and a liability; Depreciation and interest will replace the current straight line rental expense. Evidently, the asset of lessee represent their rights of use of the underlying leased asset and the liabilities of the lessee will represent the obligation of lessee to pay future rentals for the outstanding tenure of the lease. The principles of accounting for finance leases will be the same, apparently the lease amount in lessees initial balance sheet with a residual value position will be lower than the full payout lease. The current operating leases experience the change in accounting where the acceleration of lessees recognition of expense can be seen. The depreciation will be straight line and the interest cost will be charged initially due to which the expense lines will be affected in the income statement, the companies who are using EBITDA and related performance measures will experiences changes. The real estate leases which are treated as operating leases currently will have more impact in their accounting after the introduction of IFRS 16. The leasing companies and banks will be positioned as lessees. The tangibility and intangibility of assets for capital adequacy purposes of the right of use asset on a banks balance sheet is still not resolved (ztrk, and Seremeli, 2016). There are no such changes seen in lessor accounting except the additional disclosures it will require. For many of intermediate lessors there are few changes who subleases the asset taken from headlease and that particular headlease is currently seen as operating lease. If the product structures are transformed and lessors offers service contract in place of leases than lessor will require accounting changes. From the point of view of lessor there is a minimum difference between the accounting of hard asset service contracts and operating leases (Www2.deloitte.com, 2017). The changes in accounting for the service element of leases which was introduced by IFRS 15 will be handled by lessors. Effects on Financial Statements This newly launched lease standard IFRS 16 abolished the arrangement of leases for a lessee namely operating leases or finance leases. Leases are to be capitalized after recognizing the net present value of the lease payments by showing them as ROUA or may be together with the property or plant and equipment. A company may recognize financial liability which represents its compulsion to pay in future when the lease payment are made over time (Pwc.de, 2017). The major impact of the new requirement in IFRS 16 in lease assets and financial liabilities are the increases and for the companies having material off balance sheet leases the change occur will be seen in key financial metrics which is consequent to the companys assets and liabilities, examples would be the leverage ratios. The key elements of the new standard and its effect on financial statement will be the replacement of model Risks and rewards to Right-of-use model and at the inception of the lease, lessee is required to recognize the asset and liabilities (Ifrs.org, 2017). The determination of lease term will require judgment, earlier it was not needed before an operating lease. With the reference of the lease term estimated all the lease liabilities are measured based on it. While measuring the lease assets and liabilities when these assets and liabilities depend on the rate, or an index or on the fixed payment, the contingent rentals or inconstant lease payments need to be included in it. A lessee must re-evaluate the lease terms when they spot occurrence of any significant event or a change in such situations where the lessee can have the control (Ifrs.org, 2017). Effects on Balance Sheet The consequence of IFRS 16 on companys balance sheet is considered by IASB will be for companies who have incognito leverage leases, the new-fangled lease standard will result into an increase in the lease assets and financial liabilities. The carrying amount of lease assets will reduce more than the carrying amount of lease liabilities. This ultimately result into decrease in reported equity comparatively in IAS 17 for the companies having incognito leverage leases. It is alike to the effect on equity that arise from financing the asset purchase and it can be from balance sheet or a loan (Invigorsexecbriefings.com, 2017). The new standard requires company to report on the balance sheet lease assets and liabilities but does not include short-term leases and low value lease assets. IASB expects improvement in the comparability of financial information by IFRS 16 with an intention to recognize assets and liabilities with importance of all leases and measure those assets and liabilities in the way they are being recognized. Through a lease the rights and liabilities are being recognized that re obtained and incurred respectively (Home.kpmg.com, 2017). The effects that are considered by IASB by IFRS 16 will have on income statement of company is the recognition of the expense which are related to individual as well as portfolios of leases, the appearance of the expenses related to leases see the change and few other effects. The companies who have assets and liabilities which does not appear on the companys balance sheet leases are expected to show the results in high profit before interest and tax, depreciation and amortization (Hussey, 2017). Whereas operating profit and finance costs also increase but not with the same percentage and profit before tax will be stable. As per new lease standard the implicit interest in lease payments for material off balance sheet will form a part of finance cost which was earlier was part of operating expenses. The figure hereunder shows the effect on income statement: IFRS 16 needs a said company to categorize the cash payments for principle portion and interest portion of lease liabilities under the head financing activities and to other interest paid respectively. The new lease standard when adopted will increase operating cash outflows and decrease in financing cash outflows. After applying IFRS interest will also be included (Pwc.com, 2017). Effect on Singapore Airlines Limited All lease contracts under IFRS 16 will be on the balance sheet of the lessee and the estimation made on the same suggests the change it brings along with will add obligations to the balance sheets of airlines all over the world (Lavi, 2016). The introduction of IFRS have a greater impact on Singapore Airlines Ltd if the new lease standard will be adopted in their financial reporting framework. All leases on the balance sheet will be recognized and resulting it will be accounted for new assets and liabilities. It will impact on the companys reported profit, debts, gearing ratios, EBITDA and return on capital employed. Also when the lease liability will be retranslated at every reporting date in profit and loss account it lead to increase in demand for lease rentals and lessors will have to respond on the same (laws, A., fly?, I. and Hong Kong as an aircraft financing and leasing hub: BEPS, F, 2017). A hypothetical example has been given here under to show the impact on financial state ment of Singapore Airlines Ltd if the company adopt IFRS 16 in their lease accounting. As per the given financial statements the comparability has been shown in between IAS 17 and IFRS 16. There is an instant increase in lease assets and lease liabilities of the company after adopting the new lease standard whereas equity has seen a drop after applying IFRS 16 in their financial reporting. IFRS 16 does not require the presentation of lease assets and liabilities on the balance sheet. In income statement after applying the lease standard the company sees higher EBITDA because no expense related to lease are included and operating profit also shown an increase due to the inclusion of the portion of expenses only. Looking at the profits for the year there is a slight decrease found out as company hold a portfolio of leases which does not have a starting and ending in the same year. The impact on cash flow statement is not on the total cash flows but on the net cash flows from operating activities and financing activities which are showing an increase after applying IFRS 1 6. The company has reports interest within the operating activities (Chen, and Khurana, 2017). Conclusion The introduction of IFRS 16 has given a scale of changes in the financial instruments, lease accounting and the revenues to the listed companies. It has been observed that the new requirements of the standard brings major changes in the lease accounting requirements and for those companies who lease their most of the assets in their operations will experience the increase in their reported assets and liabilities. It affects variety of sectors and in this report the effect on Singapore Airlines limited has been shown as they have a larger portfolio so the impact on their financial metrics are greater too. References Byard, D., Li, Y., Yu, Y. (2011). The effect of mandatory IFRS adoption on financial analysts information environment.Journal of accounting research,49(1), 69-96. Chen, L. H., Khurana, I. K. (2017). The Impact of IFRS versus US GAAP on Audit Fees and Going Concern Opinions: Evidence from US-Listed Foreign Firms. Cotter, D. (2012).Advanced financial reporting: A complete guide to IFRS. Financial Times/Prentice Hall. Ey.com. (2017).Cite a Website - Cite This For Me. Available at: https://www.ey.com/Publication/vwLUAssets/ey-leases-a-summary-of-ifrs-16/$FILE/ey-leases-a-summary-of-ifrs-16.pdf [Accessed 15 Nov. 2017]. Home.kpmg.com. (2017).Cite a Website - Cite This For Me. Available at: https://home.kpmg.com/content/dam/kpmg/pdf/2016/05/SG-Issue54-april2016.pdf [Accessed 15 Nov. 2017]. Hussey, R. (2017, May). Leasing of Assets: A Content Analysis of Comment. InGAI International Academic Conferences Proceedings(p. 23). Iasplus.com. (2017).IFRS 16 Leases. Available at: https://www.iasplus.com/en/standards/ifrs/ifrs-16 [Accessed 15 Nov. 2017]. Ifrs.org. (2017).Cite a Website - Cite This For Me. Available at: https://www.ifrs.org/-/media/project/leases/ifrs/published-documents/ifrs16-project-summary.pdf [Accessed 15 Nov. 2017]. Ifrs.org. (2017).Cite a Website - Cite This For Me. Available at: https://www.ifrs.org/-/media/project/leases/ifrs/published-documents/ifrs16-effects-analysis.pdf [Accessed 15 Nov. 2017]. Invigorsexecbriefings.com. (2017).Cite a Website - Cite This For Me. Available at: https://www.invigorsexecbriefings.com/invigors/downloads/IFRS_16_Leases_160127.pdf [Accessed 15 Nov. 2017]. Lavi, M. R. (2016).The impact of IFRS on industry. John Wiley Sons. laws, A., fly?, I. and Hong Kong as an aircraft financing and leasing hub: BEPS, F. (2017).How will the Aviation Industry be affected by IFRS 16? | Expert Insights | Berwin Leighton Paisner. Blplaw.com. Available at: https://www.blplaw.com/expert-legal-insights/articles/how-will-the-aviation-industry-be-affected-by-ifrs-16 [Accessed 15 Nov. 2017]. ztrk, M., Seremeli, M. (2016). Impact of New Standard" IFRS 16 Leases" on Statement of Financial Position and Key Ratios: A Case Study on an Airline Company in Turkey.Business and Economics Research Journal,7(4), 143. Pwc.com. (2017).Cite a Website - Cite This For Me. Available at: https://www.pwc.com/id/en/publications/assets/IFRS%20NewsFlash%20-%20IFRS%2016%20Leases.pdf [Accessed 15 Nov. 2017]. Pwc.de. (2017).Cite a Website - Cite This For Me. Available at: https://www.pwc.de/de/newsletter/kapitalmarkt/assets/in-the-spotlight-airlines.pdf [Accessed 15 Nov. 2017]. Www2.deloitte.com. (2017).Cite a Website - Cite This For Me. Available at: https://www2.deloitte.com/content/dam/Deloitte/sg/Documents/audit/sea-audit-IFRS-16-guide.pdf [Accessed 15 Nov. 2017].