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1
Dunham, J. "Modelling of spanwise mixing in compressor through-flow computations." Proceedings of the Institution of Mechanical Engineers, Part A: Journal of Power and Energy 211, no. 3 (May 1, 1997): 243–51. http://dx.doi.org/10.1243/0957650971537150.
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Although three-dimensional Navier-Stokes computations are coming into use more and more, streamline curvature through-flow computations are still needed, especially for multistage compressors, and where codes which run in minutes rather than hours are preferred. These methods have been made more realistic by taking account of end-wall effects and spanwise mixing by four aerodynamic mechanisms: turbulent diffusion, turbulent convection by secondary flow, spanwise migration of aerofoil boundary layer fluid and spanwise convection of fluid in blade wakes. This paper describes the models adopted in the DRA streamline curvature method for axial compressor design and analysis. Previous papers are summarized briefly before describing the new part of the model—that accounting for aerofoil boundary layers and wakes. Other changes to the previously published annulus wall boundary layer model have been made to enable it to cater for separations and end bends. The resulting code is evaluated against a range of experimental and computational results.
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Bontempo, R., and M. Manna. "A nonlinear and semi-analytical actuator disk method accounting for general hub shapes. Part 1. Open rotor." Journal of Fluid Mechanics 792 (March 8, 2016): 910–35. http://dx.doi.org/10.1017/jfm.2016.98.
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The paper presents a newly developed method for the analysis of the flow around open rotors characterised by hubs of general shape. The exact and implicit solution of the axysimmetric, inviscid and incompressible flow is represented as the superposition of infinite ring vortices properly arranged along the hub surface and the rotor wake. The solution is made explicit through a semi-analytical and iterative procedure. The proposed semi-analytical approach can deal with hubs of arbitrary shape and with quite general rotor load distributions. The method strongly couples the flow induced by the rotor and the hub. Moreover, the contraction/divergence and the rotation of the wake can be fully taken into account. The results of the semi-analytical method are also compared with those obtained with a widely diffused actuator disk model based on computational fluid dynamics (CFD) techniques. Finally, in comparison with more advanced methods, such as those relying on a CFD approach, this method is characterised by an extremely reduced computational cost. The computer code is freely available on contacting the authors.
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Praquin, Nicolas. "THE CRÉDIT LYONNAIS IN FRANCE (c. 1871–1918): USING CASH FLOW ANALYSIS TO ASSESS RISK IN BANKING." Accounting Historians Journal 37, no. 1 (June 1, 2010): 1–28. http://dx.doi.org/10.2308/0148-4184.37.1.1.
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In the absence of accounting rules, financial reports and disclosures were of little use to shareholders and stakeholders before World War I. To offset the unreliability of financial information, several banks, including the Crédit Lyonnais, implemented a system of accounting analysis that, in essence, anticipated modern financial-analysis tools based on funds statements and cash-flow statements. This paper, based on the Crédit Lyonnais archives, sets out to explain the purpose of this method, to present the different concepts employed, and to show how they interact. The relevance of this model is assessed through two case studies.
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Stevcevska Srbinoska, Dusica, Angela Ljamova, and Snezhana Hristova. "Factors Affecting the Adoption of Inventory Cost Flow Method by the Macedonian Companies: FIFO, Weighted Average, and Specific Identification Method." Studia Universitatis Babeș-Bolyai Negotia 65, no. 3 (September 30, 2020): 31–76. http://dx.doi.org/10.24193/subbnegotia.2020.3.02.
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"Inventory valuation is a major topic in the accounting practice. Inventory valuation is reflected in financial reporting, i.e. the balance sheet and the profit and loss account and the choice of the right inventory cost flow method is one of the basic decisions all companies engaged in manufacturing and distribution of goods need to make. Preferably, the chosen method should result in the best income and financial result measurement. However, no method is acknowledged to always be the best for accomplishing these objectives. The main aim of this paper is to investigate the factors affecting the adoption of inventory cost flow method by Macedonian companies. The data was collected by using a questionnaire randomly distributed via email to Macedonian retailing and manufacturing companies and later examined through statistical methods. Analyzing a pool of 56 respondents, we find that the subject of inventory valuation is important as most of the participants consider that they understand the existing inventory valuation methods. The choice of inventory valuation method is mostly affected by the level of education of the manager, understanding of the method and simplicity of the separate inventory valuation methods. Key words: Inventory, valuation, methods, FIFO, weighted average, specific identification; JEL classification: M4, M1 "
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Aleinikovas, Marius, Gediminas Jasinevičius, Mindaugas Škėma, Lina Beniušienė, Benas Šilinskas, and Iveta Varnagirytė-Kabašinskienė. "Assessing the Effects of Accounting Methods for Carbon Storage in Harvested Wood Products on the National Carbon Budget of Lithuania." Forests 9, no. 12 (November 26, 2018): 737. http://dx.doi.org/10.3390/f9120737.
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Forests and the forest-based sector play important roles in mitigating climate change through carbon sequestration and storage in living biomass and soil. In Europe, the forest sector is the only sector that positively affects atmospheric carbon balance. After the forest harvest, a large share of carbon is removed together with the wood. This wood carbon might be stored for centuries if in the form of long-lived wood products. In 2011, the United Nations decided that countries should account for and report carbon balance not only in forests but also in harvested wood products (HWP), followed by very general guidelines on methods for carbon accounting in HWP. The Intergovernmental Panel on Climate Change (IPCC) proposed three methodological levels called tiers for estimating carbon stock and its changes in HWP. The first reporting period revealed that countries applied different carbon accounting methods (tiers), therefore comparing the carbon budgets of HWP and the effect of climate change mitigation among different countries is difficult. In order to test the differences between carbon accounting methods proposed by the IPCC guidelines, we applied two carbon accounting methods and used different data sources in the case of Lithuania. The methods applied were the IPCC Tier 2 method (data on HWP from statistics or the literature, default half-life values, and default HWP categories) and material flow analysis, which is compatible with the IPCC Tier 3 method (material flow data on HWP, country-specific half-life values, and country-specific HWP categories). Depending on the availability of historical data from different sources for the purpose of this study, three study periods were defined: 1992–2015 Food and Agriculture Organization Corporate Statistical Database (FAOSTAT) data, 1960–1991 data from the literature, and 1940–1991 data from national statistics. The study findings show that carbon stock in HWP significantly differed when different data sources and methods were applied. The highest carbon stock in HWP (19.5 Mt) at the end of the study period was observed when FAOSTAT data from 1992–2015 were used and the Tier 3 method was applied. The lowest carbon stock in HWP (11.2 Mt) at the end of the study period was observed when data from national statistics from 1940–1991 were used and the Tier 2 method was applied. The carbon inflow into the pool of HWP in all cases was estimated to be 40% higher when material flow analysis was applied compared to the IPCC default (Tier 2) method. These findings suggest that in general it is more reasonable to apply the Tier 3 method for carbon accounting of HWP in Lithuania.
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Turner, Jerry L. "A Top-Down Approach to Identification and Documentation of Critical Accounting Application Controls." Current Issues in Auditing 1, no. 1 (January 1, 2007): A12—A20. http://dx.doi.org/10.2308/ciia.2007.1.1.a12.
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SUMMARY: PCAOB Auditing Standard No. 5 prescribes assessing internal controls over financial reporting using a “top-down” approach. This paper describes a method for documenting internal controls that aligns the documentation for application controls to the overall top-down audit approach. This method identifies critical data flow paths by beginning with the general ledger and tracing data backward (down) through the system to its origin, effectively focusing on the critical data repositories in the financial reporting process. It also directs attention to the processes that affect critical financial data and to where controls related to those processes should exist based on management assertions about financial statement account balances. The approach is both more efficient and effective than traditional bottom-up documentation approaches.
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Peters, Matt D. "The Frozen Supply Chain Business Case: A Management Accounting Instructional Resource." Issues in Accounting Education 36, no. 3 (April 26, 2021): 135–60. http://dx.doi.org/10.2308/issues-2019-512.
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ABSTRACT This case guides students through the process of preparing a real-life business case. The business case involves capital expenditure analysis for a potential project in the Wally-Mart Supermarkets frozen supply chain. There are three parts to the business case: (1) prepare a financial model in Excel with a discounted cash flow method to analyze relevant incremental capital expenditures, revenues, costs, and profits; (2) concisely communicate the financial model and business case in a business style Word report; and (3) concisely communicate the financial model and business case in a business style PowerPoint presentation. The case materials include a practice financial modeling exercise. The case is suitable for use in undergraduate and graduate management accounting courses.
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Neicu, Marian Ştefan, and George Gustav Savii. "Validating Algorithms and Methods Destined for Information System Design Meant for the Business Environment Using Simulated Companies." Applied Mechanics and Materials 657 (October 2014): 931–35. http://dx.doi.org/10.4028/www.scientific.net/amm.657.931.
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The paper presents a validation method of the information systems conceived for the business environment. Unlike the audit of the accounting information systems or of the established testing methods of the software, we suggest that for testing and validation of the information systems, they should be implemented and used through enterprise exercise. Through this, besides the actual check of the software we also evaluate the way in which the software applications adapt to the full running of a processing flow of the information, corresponding to some basic functions of the enterprise. In such way we obtain complete and good quality results, at low costs of the evaluation process.
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Rue, Joseph C., and Ara G. Volkan. "The Income Tax Accounting Controversy: A Matter Of Perspective." Journal of Applied Business Research (JABR) 13, no. 4 (September 7, 2011): 107. http://dx.doi.org/10.19030/jabr.v13i4.5745.
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<span>The study examines SFAS No. 96 and SFAS No. 109 in the context of the unit problem. The unit problem involves the selection of the appropriate perspective for applying measurement and recognition conventions to the phenomenon of interest. From an individual event perspective, the FASBs conclusions regarding liability recognition are inconsistent with their definition of a liability found in State of Finance Accounting Concepts No. 6. In addition, the use of inconsistent perspectives by the SFAS No. 96 and SFAS No. 109 create disagreements with the Boards positions. The simultaneous use of both the individual and aggregate perspectives as the basis of the Boards decisions is the source of these disagreements. The study argues that the income tax accounting issue should be viewed from an aggregate perspective and concludes that the flow through method of accounting for income taxes should be adopted.</span>
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Colley, Ron, Joseph Rue, Adrian Valencia, and Ara Volkan. "Accounting For Deferred Taxes: Time For A Change." Journal of Business & Economics Research (JBER) 10, no. 3 (March 20, 2012): 149. http://dx.doi.org/10.19030/jber.v10i3.6873.
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<p>This study examines the theory underlying the current accounting and reporting standards for deferred taxes. Given the goal of global accounting convergence and under the proposed condorsement approach, the FASB and the IASB have a historic opportunity to revise the existing deferred tax accounting standards. Thus, it is warranted to illustrate the financial consequences of using the proposed flow-through (where tax expense is equal to the statutory tax liability) approach versus the asset-liability method of accounting for deferred taxes. We achieve this objective by computing the change in the debt-to-equity (DTE) ratios for the 2004-2010 period when net deferred tax balances are eliminated and corresponding adjustments are made in the total liability and stockholders equity balances. Based on our observations, we propose that the underlying issue in accounting for deferred taxes is the unit problem and argue that deferred taxes do not represent assets and liabilities as defined by accounting standards.<strong></strong></p>
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Anna, Zuzy. "Indonesian Small Pelagic Resource Accounting." KnE Life Sciences 2, no. 6 (November 26, 2017): 29. http://dx.doi.org/10.18502/kls.v2i6.1017.
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Fish is one of natural resources, which is important for food security. Small pelagic fish is one of the sources of food, the most widely consumed by people of Indonesia, given the existence of a fairly abundant species, and are found in almost entire territorial waters of Indonesia, and also has a relatively affordable price. Management of pelagic fishery in the waters of Indonesia, thus becomes important, especially to maintain the sustainable industry. Optimal and sustainable fisheries industry can only be achieved with proper planning through the implementation of appropriate management instruments as well. Fisheries resources accounting is one of the planning instruments, which should be used as a main reference of Fisheries Management Plan. In general, fisheries accounting provide insights for policy makers on how the flow of the stocks of fish and its relation to changes in the dynamic of natural and economic activity of fishing. Small pelagic resource accounting is one of the mandates of agenda 21 UNCED recommendation, as formulated in the System of Integrated Environmental and Economic Accounting (SEEA). Besides, this is also a decree of Indonesian Law No. 32/2009 regarding the Management and Environmental protection. The paper discusses the fisheries account, both physical and monetary, for small pelagic fish. By using resource accounting, we can understand the dynamics of the availability of stocks of small pelagic fisheries in Indonesia for the sake of food security. The methods in use is the standard bio-economic modelling, using fox algorithm for parameter estimation, and resource accounting method of the System of National Accounts of FAO[1], adapted to the data existing condition. The results of the analysis, include measurement of standing stocks (physical assets account), fishable biomass, depletion, as well as monetary account. Paper also provides suggestion for management, as well as policy recommendation.Keywords: Small pelagic, Resource Accounting, Physical assets account, monetary account, Fisheries Management Plan, Bio-economic modeling, Policy recommendation.
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Sun, Wenyu, Li Yang, Jinfang Wei, Jingpu Chen, and Guofu Huang. "Numerical analysis of propeller loading with a coupling RANS and potential approach." Proceedings of the Institution of Mechanical Engineers, Part C: Journal of Mechanical Engineering Science 233, no. 18 (September 2019): 6383–96. http://dx.doi.org/10.1177/0954406219874838.
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In this paper, we present a coupling potential and Reynolds-averaged Navier–Stokes (RANS) approach for the analysis of propeller loading and propulsion performance at self-propulsion condition. There is a presentation of a combination of unsteady RANS method for ship flow with free surface taking into account by volume of fluid method and Lifting Line Model for propeller operating behind ship. An intensified coupling strategy is proposed to simulate the propeller effect in the ship wake. The effective wake is re-examined through the iterations, and there is a presentation of the spatial distribution of propeller forces. Propeller unsteady loading of KCS test case is predicted by flow field from both Full RANS and the Coupling method and compared to experiment results. A circulation-based analysis is made to scrutinize the spatial distribution of propeller loading. The simulation results prove that the coupling method can estimate propeller’s loading and effect on averaged flow field. Ultimately, the coupling method is applied to design an optimal propeller accounting for hull–propeller interaction, which shows its potential for further integrated optimization application.
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Mear, Kim, Michael Bradbury, and Jill Hooks. "Is the balance sheet method of deferred tax informative?" Pacific Accounting Review 32, no. 1 (December 12, 2019): 20–31. http://dx.doi.org/10.1108/par-02-2019-0020.
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Purpose This study aims to compare the value relevance of the recognised deferred tax elements under International Accounting Standard 12 (IAS 12): Income Taxes (balance sheet method) relative to the taxes payable (flow through) method. It also investigates the value relevance of the IAS 12 deferred tax disclosures. Design/methodology/approach This study used standard valuation models to examine the association between share price and the recognised amounts and footnote disclosures of IAS 12. The Vuong (1989) test is then used to assess which information set is more value relevant. The sample includes 440 firm years over the period 2008-2012. Findings The results show that deferred tax amounts recognised under the balance sheet method provide no more information to investors than the taxes payable method (TPM). Deferred tax footnote disclosures, however, are more relevant than the amounts recognised under the balance sheet method. This study investigates potential reasons for the relevance of footnote disclosures. Research limitations/implications This study has not addressed whether the deferral method of deferred tax is relevant. In addition, while footnote disclosures look promising, further research is necessary. Practical implications The results suggest, given the complexity and cost of compliance with IAS 12, that the International Accounting Standards Board (IASB) should undertake a comprehensive re-think on the relevance of the balance sheet method in IAS 12 and revert to the TPM. Originality/value The IASB and the European Financial Reporting Advisory Group have expressed concerns over the balance sheet method under IAS 12. The IASB and the Financial Accounting Standards Board also have concerns over the cost and complexity of the deferred tax disclosures. The study’s results offer a perspective by examining whether the balance sheet method is value relevant. Prior research has addressed this issue using local data (i.e. pre-International Financial Reporting Standards). This study also provides suggestions for future research into deferred tax footnote disclosures.
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NIPIALIDI, Olha. "ANALYTICAL TOOLS AND MANAGEMENT METHOD OF CASH FLOWS AT THE ENTERPRISE." WORLD OF FINANCE, no. 3(52) (2017): 93–105. http://dx.doi.org/10.35774/sf2017.03.093.
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Introduction. The most important factors for “financial health” of the company are effectively structured cash flows, precondition for sustainable growth and achievement of high end results of economic activity as a whole. Knowledge and practical use of modern methods of organization and efficient management of cash flows enables transition of the company to a new quality of economic development. Purpose. The aim of the article is the research and development of theoretical, methodological and practical recommendations concerning the organization of the management process of cash flows at the enterprise. Results. Methodology of traditional assessment of financial stability of the enterprise, its elements and the factors influencing it can significantly complement and improve through the use of advanced mathematical models that allow to analyze the accuracy and objectivity of expert assessments for determination the level of the financial condition of the enterprise. Conclusion. The system of indicators used in the analysis of cash flows at the enterprises is investigated and systematized. It is advisable to choose those indicators from the total aggregate of indicators that are the most attracted to specific users of accounting information. Methods for analyzing cash flow is supplemented as regards the determination of the integral index of financial stability, which makes it possible to install ranked of the investigated enterprise. Proposals for amendments the methodological approaches to estimating of future cash flows will allow more effectively increase usefulness and reliability of accounting and analytical information for making management decisions.
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Montmitonnet, P., J. L. Chenot, C. Bertrand-Corsini, C. David, T. Iung, and P. Buessler. "A Coupled Thermomechanical Approach for Hot Rolling by a 3D Finite Element Method." Journal of Engineering for Industry 114, no. 3 (August 1, 1992): 336–44. http://dx.doi.org/10.1115/1.2899801.
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A finite element model of hot rolling is described. It is based upon the flow formulation, with a Norton-Hoff purely viscoplastic behavior. We use a steady state approach with free surface updating by minimizing the material flux through the surface. To compute stresses, smoothed derivatives of the velocity are obtained and the strain rate tensor and stress deviator computed from them. Then the pressure field is calculated by a least squares method on the residual of equilibrium equations. A simplified thermal transfer equation is obtained by neglecting internal conduction. Boundary conditions include a contact temperature accounting for a thermal contact resistance and heat generated by friction. Thermomechanical coupling is performed. It is applied to simulation of a multipass blooming sequence in order to evaluate metallurgical evolution of the product. The interest of stresses computation is demonstrated for predicting surface crack opening and closing in shape rolling, with comparison to experimental trends.
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O'Loughlin, Fiachra, Michael Bruen, and Thorsten Wagener. "Parameter sensitivity of a watershed-scale flood forecasting model as a function of modelling time-step." Hydrology Research 44, no. 2 (July 10, 2012): 334–50. http://dx.doi.org/10.2166/nh.2012.157.
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Although ongoing technological advances have alleviated data restrictions and most of the computational barriers to distributed modelling, lumped, parsimonious, conceptual and rainfall-runoff models are still widely used for flood forecasting. However both optimum parameter values and the fluxes of water through individual model components change significantly with the time-step used. Thus, such models should be used with caution in applications such as hydrograph separation or water quality studies that require the fluxes through individual flow routes through the model or which try to relate parameters to physical features of the catchment. To demonstrate this time-scale limitation, a parameter sensitivity analysis was performed on the lumped conceptual Soil Moisture Accounting and Routing with Groundwater component (SMARG) model for a 182 km2 rural catchment in Ireland for a number of time-steps, flow regimes and evaluation metrics. A global sensitivity analysis method (Higher Dimensional Model Representation) showed that sensitivity indices vary greatly with time-step and evaluation metric. The sensitivity of parameters also varied for different flow regimes. Certain parameters' sensitivities remain fairly constant across both flow regimes and time-step, while others are very much regime or time-step dependent. Care should be taken in using internal information from conceptual models because of this strong dependence on time-step.
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Reilly, Aidan, Oliver Kinnane, and Richard O’Hegarty. "ENERGY EMBODIED IN, AND TRANSMITTED THROUGH, WALLS OF DIFFERENT TYPES WHEN ACCOUNTING FOR THE DYNAMIC EFFECTS OF THERMAL MASS." Journal of Green Building 15, no. 4 (September 1, 2020): 43–66. http://dx.doi.org/10.3992/jgb.15.4.43.
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ABSTRACT Embodied energy is a measure of the energy used in producing, transporting and assembling the materials for a building. Operational energy is the energy used to moderate the indoor environment to make it functional or comfortable—primarily, to heat or cool the building. For many building geometries, the walls make the most significant contribution to the embodied energy of the building, and they are also the path of greatest heat loss or gain through the fabric, as they often have a greater surface area than the roof or floor. Adding insulation reduces the heat flow through the wall, reducing the energy used during operation, but this adds to the embodied energy. The operational energy is not only a function of the wall buildup, but also depends on the climate, occupancy pattern, and heating strategy, making an optimisation for minimum overall energy use non-trivial. This study presents a comparison of typical wall construction types and heating strategies in a temperate maritime climate. The transient energy ratio method is a means to abstract the heat flow through the walls (operational energy for heating), allowing assessment of the influence of walls in isolation (i.e. in a general sense, without being restricted to particular building geometries). Three retrofit scenarios for a solid wall are considered. At very low U-values, overall energy use can increase as the embodied energy can exceed the operational energy; current best practice walls coupled with low building lifetimes mean that this point may be reached in the near future. Substantial uncertainty is present in existing embodied energy data, and given its contribution to total energy use, this is a topic of urgent concern.
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Galemin, E. K., and E. V. Ageeva. "Method for Accountting the Effect of End Washers on the Flow Around the Wing with Spanwise Profiles." Proceedings of the Southwest State University 24, no. 2 (October 4, 2020): 49–59. http://dx.doi.org/10.21869/2223-1560-2020-24-2-49-59.
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Purpose of research is to develop a method for accounting for the influence of end washers on the flow of wings with an arbitrary distribution of fillets over the span.Methods. The installation of end washers significantly improves the aerodynamics of the wing, increasing lift and reducing inductive resistance. The theory of a continuous vortex surface is applied to simulate the effect of end washers on the flow of a volumetric wing. In accordance with it, oblique horseshoe-shaped vortices that model the upper and lower sides of the wing are continuously distributed along the longitudinal panels, into which the half-span of the wing is divided. The bearing parts of each horseshoe-shaped vortex lie in planes parallel to the plane of the wing chords and pass through the points and the middle section of the panel at which the induced velocities are calculated. The free vortices of the wing descend from its ends from the upper and lower surfaces at an angle to the plane of the chords.Results. An algorithm has been developed for calculating the intensity of vortices from the non-permeability condition, taking into account the attached and free vortices of the wing and the end-washer vortices. The vortex densities included in this condition are represented by trigonometric series. The developed method takes into account the geometry of the profile and end washers, the shape of the wing in the plan. The vortices induce an additional velocity at the points on the surface of the wing. To calculate their values, the Biot-savard formula on vortex influence is used.Conclusion. A method for calculating the aerodynamic characteristics of a volumetric wing with end washers has been developed from the unified positions of the theory of a continuous vortex surface. The calculations take into account the geometry of the washers and profile, the shape of the wing in the plan. The method is universal and can be used for wings without washers, including for thin ones.
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MAHESHWARI, Basant. "UNDERSTANDING THE PERFORMANCE OF IRRIGATION SYSTEMS AROUND HOMES." JOURNAL OF ENVIRONMENTAL ENGINEERING AND LANDSCAPE MANAGEMENT 24, no. 4 (December 16, 2016): 278–92. http://dx.doi.org/10.3846/16486897.2016.1176575.
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This study examines factors that affect the efficiency of outdoor home irrigation in the Sydney Metropolitan Area (SMA). The irrigation systems of 50 home sites were monitored, over a five-month period for flow rate, start time, duration and irrigation date. The monitoring was for quantification of the water use for lawn, garden and other garden areas, understanding of the issues and factors that affect the performance of irrigation. Results show that hand watering was the most common method, accounting for 35% of the areas irrigated by homeowners. Both portable sprinklers and microjets accounted for 20% and fixed sprinklers and drip irrigation accounting for 11% and 8% respectively. The study has implications for developing suitable urban water management strategies, and significant opportunities exist for water conservation through appropriately designed educational programs and the installation of improved irrigation systems, especially for the areas that are smaller or used for home gardens.
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Lampitella, Valerio, Marco Trofa, Antonello Astarita, and Gaetano D’Avino. "Discrete Element Method Analysis of the Spreading Mechanism and Its Influence on Powder Bed Characteristics in Additive Manufacturing." Micromachines 12, no. 4 (April 2, 2021): 392. http://dx.doi.org/10.3390/mi12040392.
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Laser powder bed fusion additive manufacturing is among the most used industrial processes, allowing for the production of customizable and geometrically complex parts at relatively low cost. Although different aspects of the powder spreading process have been investigated, questions remain on the process repeatability on the actual beam–powder bed interaction. Given the influence of the formed bed on the quality of the final part, understanding the spreading mechanism is crucial for process optimization. In this work, a Discrete Element Method (DEM) model of the spreading process is adopted to investigate the spreading process and underline the physical phenomena occurring. With parameters validated through ad hoc experiments, two spreading velocities, accounting for two different flow regimes, are simulated. The powder distribution in both the accumulation and deposition zone is investigated. Attention is placed on how density, effective layer thickness, and particle size distribution vary throughout the powder bed. The physical mechanism leading to the observed characteristics is discussed, effectively defining the window for the process parameters.
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Cavalheiro, Rafael Todescato, Andréia Maria Kremer, and Régio Marcio Toesca Gimenes. "Fair Value for Biological Assets: An Empirical Approach." Mediterranean Journal of Social Sciences 8, no. 3 (May 24, 2017): 55–68. http://dx.doi.org/10.5901/mjss.2017.v8n3p55.
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Abstract In view of the difficulty in adopting the International Accounting Standard (IAS) 41, which determines the measurement of biological assets, this study aimed at empirically approaching a fair-value based methodology to evaluate biological assets, without an active market. In order to meet the study proposal, a case study with a quantitative approach was carried out to assess a soybean crop cultivated in the Mato Grosso do Sul State. Discounted Cash Flow (DCF) was the chosen evaluation method. Data collection was done through analysis of internal reports and semi-structured interviews. Few practical works detailing valuation of biological assets are available in the national and international literature; therefore, this is the main contribution of this work. Results suggest that besides using economic and accounting knowledge, it is advisable to consider agronomic knowledge since this type of information influences the valuation of biological assets in quantitative and qualitative terms. At the end, general comments and a research agenda are presented.
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Koba, Olena, and Lyudmyla Svystun. "Documenting the Purchase of Fuels and Lubricants by the Enterprise." ЕКОНОМІКА І РЕГІОН Науковий вісник, no. 1(80) (March 25, 2021): 106–12. http://dx.doi.org/10.26906/eir.2021.1(80).2245.
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The order of documentation of operations on receipt of fuels and lubricants to the enterprise as a result of their acquisition through stationary points on production sites and through third-party gas stations with various forms of calculations is defined. It is found that companies receive fuel and lubricants on the basis of agreements concluded with gas stations, which indicate the brand, type of fuel, its price, the moment of transfer of ownership, method of receipt, place of receipt of fuel. It is established that the implementation and reflection in the accounting of the purchase of fuels and lubricants is influenced by the method of refueling – through gas stations or stationary points at the production sites of the enterprise. Documenting the refueling of motor vehicles through stationary points at the production sites of the enterprise is similar to the registration of the movement of inventories. Documenting the refueling of motor vehicles through gas stations depends on the type of payment (cash or non-cash) and their form (information, coupons, fuel cards). It is reported when purchasing fuel and lubricants by cashless payment without the use of coupons for the release of fuel at the gas station. The peculiarity of the release of fuel on coupons is the restriction of their validity for a certain period. It is established that the modern means of payment for purchased fuel are liter and cash fuel cards, as well as bank payment cards. The authors developed document flow schemes for operations on the receipt of fuel and lubricants when refueling vehicles through stationary points at the production sites of the enterprise and through third-party gas stations in the case of information, coupons, fuel cash and liter cards can be used to improve the accounting of fuel and lubricants at the enterprise.
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Widhoyoko, Samuel Anindyo. "Fraud in Rights and Contracts: A Review of Bankruptcy Case of Livent Inc. Based on Governance, Risk, and Compliance (GRC) Framework." Binus Business Review 8, no. 1 (May 31, 2017): 31. http://dx.doi.org/10.21512/bbr.v8i1.1827.
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This research discussed the accounting scandal in the perspective of governance, risk, and compliance using Governance, Risk, and Compliance (GRC) framework. The purpose of the research was to highlight earlybusiness fraud that usually initiated by the company in boosting up the revenue during the Initial public offering (IPO) processes. This research focused on a case showing how a business could make the wrong statement to the investors through real and lawful future contracts with unqualified audit opinion. Structurally, this research was done through the action research method in pointing out all the directors’ failures in their function to hold the fiduciary duty to exercise their responsibility. Based on the analysis, it is highlighted that directors in the aspect of (1) governance decisive, they fail to set proportional target, provide ethical value, and react positively to maintain the company sustainability; (2) compliance submissive, they do not submit the accounting standards throughundisclosed third-party agreement, misrepresentation of revenue recognition, and mistreatment of expense omission; (3) risk preventive, they fail to assess the risk occurs from legal aspect of conflict of interest, long-term contractual and engagement risks, and insufficient future cash flow.
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Needles, Belverd E. "Graeber Companies, Inc.: Examining Impairment of Equity-Owned Investments." Issues in Accounting Education 27, no. 4 (June 1, 2012): 1215–41. http://dx.doi.org/10.2308/iace-50234.
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ABSTRACT The Graeber Companies, Inc. case illustrates the implications of the Fair Value Measurements Standard (FASB ASC 820 or IFRS 13) and the Fair Value Option for Financial Assets and Financial Liabilities (FASB ASC 825 or IAS 39) on the accounting and auditing issues regarding fair value accounting. Based on an actual company's experience, the case provides an application of the new standards on fair value measurement, which is one major achievement of the FASB/IASB convergence project. Graeber Companies, Inc. is a 100-year-old financial boutique firm that, through its wholly owned and partially owned subsidiaries, is engaged in financial service activities. One of Graeber's proprietary investments is an equity investment in Advisor Group, Inc. (AGI)—an early stage development company. Students evaluate AGI's financial performance and strategic activities, including operating losses, issuance of preferred stock and proposed acquisitions by another investor company relative to its materiality, and potential impairment of Graeber Companies' equity-owned investment. The case study requires a determination of materiality of the equity investment and introduces students to the different valuation techniques such as Discounted Cash Flow Analysis, Public Market Analysis, Precedent Transaction Analysis, and the waterfall schedule method. The usefulness of these methods is then analyzed in determining the fair value of an investment in the situation where there have been no recent market transactions. Through analysis of the financial statements, relevant footnotes, and obtaining/obtained fair market value using different valuation approaches, students make a recommendation on materiality and on the fairness of the Graeber Companies management conclusion that no impairment of its investment in Advisor Group has taken place.
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Nulla, Yusuf Mohammed. "Pay for performance: An empirical review." Corporate Ownership and Control 12, no. 4 (2015): 69–79. http://dx.doi.org/10.22495/cocv12i4p5.
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This study investigated the relationship between the CEO cash compensation and firm performance of the large New York Stock Exchange (NYSE) companies from 2005 to 2010. The quantitative research method was selected for this research study. The forty large companies were selected through a stratified sampling method. The research question for this research study was: among the NYSE companies, what relationship is there between CEO cash compensation and firm performance. The results found that, there was a relationship between CEO salary, bonus, and firm performance, among the NYSE companies. The correlations between CEO salary, CEO bonus, return on assets, return on equity, earnings per share, cash flow per share, net profit margin, common stock outstanding, book value of common stock outstanding, and market value of common stocks outstanding, were characterized as weak ratios respectively.
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Huang, Ching-Hsun, and Christopher Sorensen. "The Economic Value of Selling Carbon Credits from Restored Forests: A Case Study from the Navajo Nation's Tribal Forests." Western Journal of Applied Forestry 26, no. 1 (January 1, 2011): 37–45. http://dx.doi.org/10.1093/wjaf/26.1.37.
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Abstract The goals of this study were to promote restoration of forest ecosystems through fire hazard reduction treatments and to evaluate potential economic benefits of carbon credits to the Navajo Nation. We used the historic Navajo Nation's Continuous Forest Inventory data to calibrate the Forest Vegetation Simulator (FVS) with growth increments and used the FVS to run simulations that encompass the next 50 years. We calculated C revenues using two carbon accounting approaches: (1) reduced buffer pool under the Climate Action Reserve protocol and (2) increased C stocks based on with-and-without analysis. We investigated nine C price scenarios, including constant- and rising-price trajectories; performed discounted cash flow analyses; and calculated net present worth (NPW). When timber was the only marketable output, using a real alternative rate of return (ARR) of 4%, the NPW of target basal area (BA) 40, 70, and 100 ft2/ac were −$144.89, −$267.98, and −$308.57/ac, respectively. When both timber and C were marketable outputs, with a C price of $3/ton, the NPW of target BAs of 40, 70, and 100 ft2/ac were increased to −$119.26, −$256.83, and −$306.31, respectively, under the first accounting approach, and were increased to $168.62, −$57.29, and −$184.09, respectively, under the second accounting approach. Our results indicate that C accounting method, C price, and landowner's ARR affect forest landowner's profitability in participating in the C market.
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Wang, Xiuqin, Lanmin Shi, Bing Wang, and Mengying Kan. "A method to evaluate credit risk for banks under PPP project finance." Engineering, Construction and Architectural Management 27, no. 2 (August 30, 2019): 483–501. http://dx.doi.org/10.1108/ecam-06-2018-0247.
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Purpose The purpose of this paper is to provide a method that can better evaluate the credit risk (CR) under PPP project finance. Design/methodology/approach The principle to evaluate the CR of PPP projects is to calculate three critical indicators: the default probability (DP), the recovery rate (RR) and the exposure at default (EAD). The RR is determined by qualitative analysis according to Standard & Poor’s Recovery Scale, and the EAD is estimated by NPV analysis. The estimation of the DP is the focus of CR assessment because the future cash flow is not certain, and there are no trading records and market data that can be used to evaluate the credit condition of PPP projects before financial close. The modified CreditMetrics model and Monte Carlo simulation are applied to evaluate the DP, and the application is illustrated by a PPP project finance case. Findings First, the proposed method can evaluate the influence of the project’s cash flow uncertainty on the potential loss of the bank. Second, instead of outputting a certain default loss value, the method can derive an interval of the potential loss for the bank. Third, the method can effectively analyze how different repayment schedules and risk preference of banks influence the evaluating result. Originality/value The proposed method offers an approach for the bank to value the CR under PPP project finance. The method took into consideration of the uncertainty and other characteristics of PPP project finance, adopted and improved the CreditMetrics model, and provided a possible loss range under different project cash flow volatilities through interval estimation under certain confident level. In addition, the bank’s risk preference is considered in the CR evaluating method proposed in this study where the bank’s risk preference is first investigated in the CR evaluating process of PPP project finance.
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Clarkson, C. R. R., M. Nobakht, D. Kaviani, and T. Ertekin. "Production Analysis of Tight-Gas and Shale-Gas Reservoirs Using the Dynamic-Slippage Concept." SPE Journal 17, no. 01 (February 8, 2012): 230–42. http://dx.doi.org/10.2118/144317-pa.
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Summary Shales and some tight-gas reservoirs have complex, multimodal pore-size distributions, including pore sizes in the nanopore range, causing gas to be transported by multiple flow mechanisms through the pore structure. Ertekin et al. (1986) developed a method to account for dual-mechanism (pressure- and concentration-driven) flow for tight formations that incorporated an apparent Klinkenberg gas-slippage factor that is not a constant, which is commonly assumed for tight gas reservoirs. In this work, we extend the dynamic-slippage concept to shale-gas reservoirs, for which it is postulated that multimechanism flow can occur. Inspired by recent studies that have demonstrated the complex pore structure of shale-gas reservoirs, which may include nanoporosity in kerogen, we first develop a numerical model that accounts for multimechanism flow in the inorganic- and organic-matter framework using the dynamic-slippage concept. In this formulation, unsteady-state desorption of gas from the kerogen is accounted for. We then generate a series of production forecasts using the numerical model to demonstrate the consequences of not rigorously accounting for multimechanism flow in tight formations. Finally, we modify modern rate-transient-analysis methods by altering pseudovariables to include dynamic-slippage and desorption effects and demonstrate the utility of this approach with simulated and field cases. The primary contribution of this work is therefore the demonstration of the use of modern rate-transient-analysis methods for reservoirs exhibiting multimechanism (non-Darcy) flow. The approach is considered to be useful for analysis of production data from shale-gas and tight-gas formations because it captures the physics of flow in such formations realistically.
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Wu, Kok Niak, Juniati Gunawan, and Paulina Permatasari. "‘Success in Six’ Model to Increase Efficiency and Green Productivity." International Journal of Service Management and Sustainability 3, no. 2 (March 2, 2020): 21. http://dx.doi.org/10.24191/ijsms.v3i2.8113.
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The Asian Productivity Organisation developed Green Productivity (GP) as a strategy to leverage the power of productivity in order to improve the quality of our environment. GP can foster the creative exchange between people to (i) achieve a better quality of life for all, (ii) support social justice and fairness for citizenry, and (iii) enhance prosperity for theirenterprises. This study aims to demonstrate the GP “Success in Six” model on a company that has been in the bottled water industry for over 52 years and manufactures its own 3- and 5-gallon bottled water. Through the model, we perform a „walk through survey‟ method to generate and evaluate GP options with the assistance of an eco-map, i.e., a tool for mapping where the location of environmental problems and inefficiencies lie. Subsequently, we leverage on Material Flow Cost Accounting (MFCA) as a quantitative tool to provide recommendations that increase their resource productivity and reduce operational costs. From the analysis and through a material flow profit-and-loss statement, we observe that the proportion of positive products to negative products was 77% to 23%. The GP recommendation resulted in a 55% raw material cost reduction and 10% increase in recycling earnings.
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Khodzinskaya, Anna G., and Victor L. Zommer. "Hydraulic studies of bottom regulatory devices." Vestnik MGSU, no. 4 (April 2019): 464–72. http://dx.doi.org/10.22227/1997-0935.2019.4.464-472.
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Introduction. Accidents at underwater pipeline crossings lead to serious environmental consequences. The choice of the location of the pipeline junction made without accounting the general dynamics of the channel process, use of improper construction technology of underwater trenches and pipeline laying often result in their destruction, which are caused by erosion and pipe sagging. Existing methods for protecting the pipeline by soil or crushed stone filling, exposure embedding with sandbags, strengthening with flexible concrete mats and other materials are not always effective and, as a rule, are expensive. Materials and methods. The article considers a method of protection of the main pipeline against erosion by means of through bottom devices of various types to determine their efficiency. Velocities of the flow are measured behind the bottom obstacles at the flow axis at several points in depth using the microcomputer flowmeter/velocimeter. The measuring sections are located at distances of 1 to 10 of flow depths from the bottom obstacles. The near-bottom velocities at the height of the roughness protrusions are calculated according to the dependences suggested by V.N. Goncharov. Results. The article shows results of laboratory hydraulic investigations of a tray flow around four types of bottom obstacle models: solid flat wall, slotted flat wall, volumetric round-section obstacle of fixed synthetic strings and volumetric soft structure. All the studied design models cause a rearrangement of the velocity diagrams and a decrease of near-bottom velocities. However, only through-passing structures are suitable for sediment deposition behind the barriers. If the bottom velocities are reduced to values less than sediment-washing ones, sediments will be deposited behind the barriers at a certain relative distance determined in the work. Conclusions. The investigated models of through bottom structures showed themselves to be quite effective in reducing the near-bottom speed and depositing sediments at a certain distance behind them. The most effective is the “volumetric” construction, since it gives the greatest reduction in relative velocities at a certain relative distance.
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Alexandrou, Andreas N., Georgios C. Florides, and Georgios Georgiou. "Squeeze Flow of Thixotropic Semisolid Slurries." Solid State Phenomena 217-218 (September 2014): 121–29. http://dx.doi.org/10.4028/www.scientific.net/ssp.217-218.121.
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An essential element for the integration of a semisolid process in the production of complex commercial components is the availability of accurate mathematical and computational tools that could describe both the rheological behavior and the material characteristics of the suspension, which are strongly affected from its internal structure and its evolution during deformation. In this study we considered the squeeze flow experiment, which is a standard method used to determine material properties of semisolid slurries, where a fixed amount of material is compressed from its topside either under constant load or constant velocity, while the bottom side remains fixed. Through high fidelity computational modeling we simulated the classical compression experiment by including the effects of thixotropy in order to demonstrate its role in determining material constants. More specifically a structural viscoplastic model based on the Bingham plastic constitutive equation is proposed. The yield stress is assumed to vary linearly with the structural parameter which follows a first-order rate equation accounting for the material structure break-down and build-up. The development of the yielded/unyielded regions in relation to material structural changes is analyzed. Furthermore, we performed also simulations, where the compression is interrupted for a short time, in order to study the material internal structure after a short relaxation time.
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Thuku, Iliya Tizhe, Mohd Fua’ad Rahmat, Norhaliza Abdul Wahab, and Teimor Tajdari. "Determination of Concentration Profile for Flowing Solid Particles in Pipeline Using Electric Charge Tomography System." Mathematical Problems in Engineering 2014 (2014): 1–18. http://dx.doi.org/10.1155/2014/185379.
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Tomography aims to present an image of a cross-sectional distribution of materials in some regions of interest such as cross-section of a pipeline or process vessel. This paper presents the concentration profiles of solid particles across a conveying pipeline obtained using tomographic imaging. In the paper, 16 electrodynamic sensors were installed around the circumference of a pipeline to capture electric charges carried by the particles moving through the pipeline under gravity. The Cartesian coordinate system used to derive the system equation gave an accurate charge distribution while the meshing technique of the finite element method applied miniaturized the pixel sizes within the sensing zone. The problem of unstable matrix and weak signal response around the center of the pipe cross-section, normally associated with the electric charge tomography system, was addressed using matrix compression through transposition and filtering. The pro rata distribution method mostly applied in the financial accounting analysis was used in the final stage. An algorithm for realization of the concepts was developed using MATLAB. The qualities of the resulting images for four different flow regimes provide good quality images representing the distribution of the particles across the pipeline cross-section.
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Li, Juan, and Zi-Niu Wu. "Unsteady lift for the Wagner problem in the presence of additional leading/trailing edge vortices." Journal of Fluid Mechanics 769 (March 16, 2015): 182–217. http://dx.doi.org/10.1017/jfm.2015.118.
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This study amends the inviscid Wagner lift model for starting flow at relatively large angles of attack to account for the influence of additional leading edge and trailing edge vortices. Two methods are provided for starting flow of a flat plate. The first method is a modified Wagner function, which assumes a planar trajectory of the trailing edge vortex sheet accounting for a temporal offset from the original Wagner function given release of leading edge vortices and a concentrated starting point vortex at the initiation of motion. The second method idealizes the trailing edge sheet as a series of discrete vortices released sequentially. The models presented are shown to be in good agreement with high-fidelity simulations. Through the present theory, a vortex force line map is generated, which clearly indicates lift enhancing and reducing directions and, when coupled with streamlines, allows one to qualitatively interpret the effect of the sign and position of vortices on the lift and to identify the origins of lift oscillations and peaks. It is concluded that leading edge vortices close to the leading edge elevate the Wagner lift curve while a strong leading edge vortex convected to the trailing edge is detrimental to lift production by inducing a strong trailing edge vortex moving in the lift reducing direction. The vortex force line map can be employed to understand the effect of the different vortices in other situations and may be used to improve vortex control to enhance or reduce the lift.
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Rijavec, Danila, and Primož Pevcin. "The analysis of a public administration crisis situation." Management 26, Special Issue (July 22, 2021): 81–99. http://dx.doi.org/10.30924/mjcmi.26.si.5.
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This paper fits into the ex-post migration crisis of 2015-16 dialogue and offers added value through its complex transboundary perspective while bringing in the national perspective of a transboundary crisis. After the largest migration flow, lacking supranational coordination and governance, Slovenia’s coping strategy was oriented towards logistical mechanisms to keep up the pressure and move the flow forward. Given the scale of the crisis, such a setting lacked a rapid response at the local level, and the high dimensionality and nonlinear interactions caused pink noise. Using a case study method, the paper argues that crisis management moved backwards and had a decoupled structure. It also calls for a more inclusive multi-level crisis management structure and investment in existing international organizations. Indeed, if the crisis interactions had taken place globally, the crisis would be less dimensional and more linear, thus avoiding pink noise.
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Bellman, Lina, and Hans Lind. "Valuation standards and methods: are Sweden’s (still) different?" Journal of European Real Estate Research 12, no. 1 (May 7, 2019): 79–96. http://dx.doi.org/10.1108/jerer-04-2018-0020.
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Purpose The purpose of this study is to describe and analyse the methods and standards of valuation used by Swedish professional property valuers when appraising commercial properties and factors affecting those standards. The study builds on a 2002 comparative study of valuers in four European countries by McParland et al. (2002), but focuses specifically on property valuers in Sweden. Design/methodology/approach In 2010-2011, a questionnaire was used in face-to-face interviews with about half of the authorised property valuers in Sweden. Another questionnaire was emailed to all authorised property valuers in Sweden 2015 and again about half participated. Findings Analysis of the results shows some new trends in used and preferred standards and methods. Although Swedish valuers still rely mainly on local guidelines, they now increasingly use international standards and company guidelines, which may indicate a growing, if indirect, form of internationalisation. Swedish valuers still use discounted cash flow as their primary method, but their use of comparative methods has increased. Originality/value The data in this comparative study of valuation standards and methods over time used were collected from a specific group of property valuers authorised through the professional Swedish organisation Samhällsbyggarna (Swedish Professionals for the Built Environment), which contributes to an insight in the presiding of the harmonisation of valuation methods and standards.
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Bai, Hua, Si Yu Zeng, Xin Dong, and Ji Ning Chen. "Comparative Assessment of Urban Drainage Systems in Different Cities Based on Substance Flow Analysis." Advanced Materials Research 742 (August 2013): 290–99. http://dx.doi.org/10.4028/www.scientific.net/amr.742.290.
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In this paper the substance flow analysis (SFA) method was employed to map the water, COD-C, TN-N flows in urban drainage system, focusing on the pathways of contaminants to urban water environment. As case studies, four cities were selected for the comparative assessments using the statistical data of 2011.Through examining the fluxes of three sources (effluent of WWTPs, wastewater discharged without treatment, and urban storm runoff) of COD-C and TN-N emission, analysis and discussionwere made based on different units of measurements.The results showed that the load of COD-C was in the range of 16.50~80.25 kg/y/capand 131.44~227.58 t/y/km2, and TN-Nwas in the range of 1.20~5.43 kg/y/capand 9.57~23.18 t/y/km2.Taking considerations ofproportional relationship among the three origins, urban storm runoff released the majority of COD-C to receiving water, accounting more than 60% of the total. For TN-N flows, effluent of WWTPs and urban storm runoff wereidentified as the major contributors, accumulated contribution of 85%.Thus, the outcomes from these substance flow analyses, suggested that a reduction in pollution could be achieved by improvingstormwater management and upgrading emission standard of WWTPs, and proved itself as an effective tool for urban wastewater management as well.
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Xu, Peng Wei, Wei Qiu Huang, Qi Zhang, Bao Zhu Yang, and Jing Zhong. "Study of Backwashing Process for Ceramic Micro-Filtration Membranes Used in Pretreatment of DMF Wastewater." Advanced Materials Research 418-420 (December 2011): 1980–83. http://dx.doi.org/10.4028/www.scientific.net/amr.418-420.1980.
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DMF wastewater from the PU synthetic leather industries was filtrated by ZrO2 micro-filtration membranes with an average pore size of 0.2μm. The membrane fouling mechanism was analyzed by resistance-in series model. The results indicated that the resistance from the particles sedimentation on membrane surface accounting for 76% of the total resistances. The technology of backwashing was a stable, valid and reusable method to recover the membrane flux in the micro-filtration. During backwashing, the reverse flow through the membrane removes the concentration polarization and cake or gel layers from the membrane surface. The effect of the backwashing conditions on the flux was studied. The obtained optimization conditions were as follows: backwashing pressure 0.6 MPa, backwashing time 5s and the backwashing interval 20min. The permeate flux could be raised about 50% compared with that without backwashing.
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Waqas, M., M. Ijaz Khan, Faris Alzahrani, and Aatef Hobiny. "Transportation and analysis of hybrid nanomaterial (graphene oxide, copper) in radiated Darcy–Forchheimer flow with entropy optimization." International Journal of Modern Physics B 34, no. 20 (August 10, 2020): 2050193. http://dx.doi.org/10.1142/s0217979220501933.
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Entropy optimization or entropy plays vital roles in our understanding of numerous various diverse phenomena running from cosmology to science. Their significance is shown in regions of immediate practical interest like provision of global energy as well as in others of a progressively essential flavor, such as the source of order and unpredictability in nature. The purpose of this communication is to investigate some of ongoing and significant outcomes in a way that not only appeals to the entropy expert but also makes them available to the nonexpert looking for an outline of the field. This communication addresses the entropy optimized flow of hybrid nanofluid between two plates accounting Darcy–Forchheimer porous medium. Energy equation is developed through implementation of first law of thermodynamics subject to radiative flux, dissipation and Joule heating. MHD fluid is rotating with angular frequency [Formula: see text]. Total entropy rate obtained is subject to thermal irreversibility, friction or dissipation irreversibility, magnetic or Joule heating irreversibility and Darcy–Forchheimer irreversibility via second law of thermodynamics. The nonlinear ordinary system (differential equations) is tackled via homotopy method for series solutions. Behaviors of sundry variables on the velocity, skin friction, temperature, Nusselt number and entropy generation rate are discussed and presented through various plots. Schematic flow diagram is presented. Furthermore, skin friction (drag force) and Nusselt number are discussed numerically. Obtained results analyzed that the entropy rate increases subject to higher radiation parameter and Hartmann and Brinkman numbers.
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Manuhutu, Yana Aprilia, Herman Karamoy, and Sintje Rondonuwu. "ANALISIS LAPORAN KEUANGAN UNTUK MENGUKUR KINERJA KEUANGAN PERUSAHAAN TELEKOMUNIKASI PT. SMARTFREN TELECOM TBK TAHUN 2017-2018." GOING CONCERN : JURNAL RISET AKUNTANSI 15, no. 2 (February 1, 2020): 55. http://dx.doi.org/10.32400/gc.15.2.27852.2020.
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Financial statements are the final process in the accounting process that has an important role for measuring and evaluating the performance of a company. Companies in Indonesia, especially companies that go public are required to make financial reports every period. The financial statements have the purpose of providing information about the company's financial position, performance, and cash flow which is beneficial for most report users in order to make economic decisions and show management's stewardship for the use of resources entrusted to them. This study aims to determine, the results of the analysis of Liquidity Ratios, Solviabilities, Profitability, and Activities of the financial performance of companies listed on the Indonesia Stock Exchange (Study on PT. Smartfren Telcom Tbk 2017-2018). The analytical method used is descriptive qualitative analysis. The result of this study shows that the financial performance of PT. Smartfren Telecom.Tbk is not going well yet. This is seen through the results of an analysis which shows that the instability of the company's financial performance produced between 2017 and 2018. Telecommunications companies must further improve the company's performance by reducing the amount of debt and increasing operating cash flow
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Chennu, Ranganayakulu. "Numerical analysis of compact plate-fin heat exchangers for aerospace applications." International Journal of Numerical Methods for Heat & Fluid Flow 28, no. 2 (February 5, 2018): 395–412. http://dx.doi.org/10.1108/hff-08-2016-0313.
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Purpose The purpose of this study is to find the thermo-hydraulic performances of compact heat exchangers (CHE’s), which are strongly depending upon the prediction of performance of various types of heat transfer surfaces such as offset strip fins, wavy fins, rectangular fins, triangular fins, triangular and rectangular perforated fins in terms of Colburn “j” and Fanning friction “f” factors. Design/methodology/approach Numerical methods play a major role for analysis of compact plate-fin heat exchangers, which are cost-effective and fast. This paper presents the on-going research and work carried out earlier for single-phase steady-state heat transfer and pressure drop analysis on CHE passages and fins. An analysis of a cross-flow plate-fin compact heat exchanger, accounting for the individual effects of two-dimensional longitudinal heat conduction through the exchanger wall, inlet fluid flow maldistribution and inlet temperature non-uniformity are carried out using a Finite Element Method (FEM). Findings The performance deterioration of high-efficiency cross-flow plate-fin compact heat exchangers have been reviewed with the combined effects of wall longitudinal heat conduction and inlet fluid flow/temperature non-uniformity using a dedicated FEM analysis. It is found that the performance deterioration is quite significant in some typical applications due to the effects of wall longitudinal heat conduction and inlet fluid flow non-uniformity on cross-flow plate-fin heat exchangers. A Computational Fluid Dynamics (CFD) program FLUENT has been used to predict the design data in terms of “j” and “f” factors for plate-fin heat exchanger fins. The suitable design data are generated using CFD analysis covering the laminar, transition and turbulent flow regimes for various types of fins. Originality/value The correlations for the friction factor “f” and Colburn factor “j” have been found to be good. The correlations can be used by the heat exchanger designers and can reduce the number of tests and modification of the prototype to a minimum for similar applications and types of fins.
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Solovyev, Alexander A., Dmitry A. Solovyev, and Liubov A. Shilova. "The assessment of power influence of discharge flow from surges under conditions of hydrologically hazardous natural phenomena." Vestnik MGSU, no. 10 (October 2019): 1309–20. http://dx.doi.org/10.22227/1997-0935.2019.10.1309-1320.
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Introduction. The analysis of studies on waves of translation and their dynamic effects on water infrastructure facilities indicates the incompleteness of accounting the dispersion component of wave motions in discharge flows. Existing analysis methods for the surge parameters with the dependence of the propagation velocity and wave pressure on the wavelength should be only considered as a rough approximation of the role of dispersion processes accompanying the surge propagation in river flows. The purpose of the research is to increase the accuracy of reliability analyses for equipment and auxiliary mechanisms of hydraulic structures and water facilities in the context of the growth of hydrologically hazardous natural phenomena in the form of surges.
Materials and methods. The article used an analytical method for calculating the wave motion parameters. It is based on determining the conditions for synchronism of jumps and discontinuities in the parameters of the medium state when passing through front surfaces. An option was suggested for using the frontal characteristics method for integrating equations of unsteady currents in open flows. The paper presented a scheme for solving the differential equations of unsteady motions and continuity of flows in river streams with surges in the presence of resistance forces.
Results. Analytical design relations were obtained for the velocity and power effects of surges with dispersion dependence on wavelength. An analysis of the obtained solutions is carried out by illustrating the dynamic effects of wave dispersion on water infrastructure facilities.
Conclusions. The suggested method of the more accurate analysis for the force impact of the discharge flow from surges on the structural elements of hydro-economic and water-transport facilities can be used to determine the reliability of hydraulic structures and water-transport facilities. The obtained analysis relations for determining the kinematic and dynamic characteristics of the dispersion of the surges are advisably recommended to supplement the existing regulatory documents on hydraulic engineering.
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Samaranayake, Premaratne, Ann Dadich, Kate J. Hayes, and Terrence Sloan. "Patient-journey modelling and simulation in computed tomography." Business Process Management Journal 21, no. 5 (September 7, 2015): 988–1014. http://dx.doi.org/10.1108/bpmj-10-2014-0097.
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Purpose – The purpose of this paper is to present a business process reengineering (BPR) framework of process and data integration with patient journey as the basis for process evaluation and the improvement of patient-flow. Design/methodology/approach – A BPR framework is developed using a mixed-method research design, which incorporated a case study to demonstrate a healthcare scenario with associated processes and data elements, using process models based on event-driven process chain methodology as well as patient and data models, based on unitary structuring technique. The framework includes key processes including patient booking and rebooking, and associated inputs, outputs, and control parameters. In this case, the framework is demonstrated through application to computed tomography (CT) services in a hospital to improve patient-flow, with numerical simulation of CT data collected over time. Findings – The framework supports flexible patient scheduling and the associated planning of healthcare operations and logistics – this in turn helps to improve patient-flow. Furthermore, mathematical modelling and simulation precisely reveal the impact of booking and rebooking on the performance of the CT department. Research limitations/implications – This innovative framework has potential value for other services, within and beyond the hospital setting. Originality/value – The proposed framework of process modelling, data, and patient journey addresses the lack of a holistic approach to monitoring and evaluating service performance in hospital settings. Patient journey modelling is an integral part of process and data models that can be implemented in an integrated system environment such as an enterprise resource planning system for real-time monitoring of patient-flow under dynamic conditions.
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Pang, Guo-Fang, Yan-Zhong Cao, Chun-Lin Fan, Guang-Qun Jia, Jin-Jie Zhang, Xue-Min Li, Yong-Ming Liu, et al. "Analysis Method Study on 839 Pesticide and Chemical Contaminant Multiresidues in Animal Muscles by Gel Permeation Chromatography Cleanup, GC/MS, and LC/MS/MS." Journal of AOAC INTERNATIONAL 92, no. 3 (May 1, 2009): S1—S72. http://dx.doi.org/10.1093/jaoac/92.3.s1.
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Abstract The paper reports the study of gel permeation chromatography (GPC), gas chromatography/mass spectrometry (GS/MS), and column chromatography tandem MS (LC/MS/MS) for 839 pesticides and chemical contaminants, through which a GPC data bank has been established for 744 pesticides, a GC/MS data bank for 541 pesticides, and an LC/MS/MS data bank for 464 pesticides. On the basis of this study, a new method for quantitative determination of 587 pesticide residues in animal muscles such as beef, mutton, pork, chicken, and rabbit has been established using GPC cleanup followed by GC/MS and LC/MS/MS. In the method, 10 g animal samples were mixed with 20 g sodium sulfate and extracted twice with 35 mL cyclohexaneethyl acetate (1 + 1) by blender homogenization followed by centrifugation, filtration, and concentration. An equivalent of 5 g sample was injected into a 400 25 mm S-X3 GPC column, with cyclohexaneethyl acetate (1 + 1) as the mobile phase at a flow rate of 5 mL/min. The 2240 min fraction was collected for subsequent analysis. For the 478 pesticides determined by GC/MS, the portions collected from GPC were concentrated to 0.5 mL and exchanged twice with 5 mL hexane. For the 379 pesticides determined by LC/MS/MS, the portions collected from GPC were dissolved with acetonitrilewater (60 + 40) after taking the extract to dryness with nitrogen gas. At the limit of quantification (LOQ) and 10 LOQ fortification levels of 0.116 000 g/kg, recoveries were within 40130, among which 563 pesticide recoveries were between 60 and 130, accounting for 96 of the compounds; 24 analytes were recovered between 40 and 60, accounting for 4 of the compounds. The relative standard deviation was below 30 for all 587 pesticides. The limits of detection for the method were 0.11600 g/kg. In comparison with GC/MS, LC/MS/MS increased the detection sensitivity 21000 times for 236 pesticides.
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Khmelyuk, Alona, Olena Lomonos, and Tetiana Fabrychenko. "ANALYSIS OF ACTIVITIES OF NON-PROFIT ORGANIZATIONS: METHODOLOGICAL ASPECT." Economic Analysis, no. 28(4) (2018): 50–58. http://dx.doi.org/10.35774/econa2018.04.050.
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Introduction. The peculiarities of the functioning of non-profit organizations in Ukraine are identified. The accounting and information support of the analysis of the activity of public sector entities is considered. It is established that the reformation of accounting of public sector entities related to the introduction of the NP (C) BODS from January 1, 2017 requires a comprehensive analysis of the activities of budgetary institutions. It is noted that the analysis of the activity of a budgetary institution will provide full information about the real economic situation of the organization, reveal unused agricultural reserves for further development and ensure more efficient use of targeted state allocations. The object of research is the Main Department of Statistics in the Dnipropetrovsk region. The priori analysis of dynamic changes in cash inflows by type of income is carried out. It is proven that the use of only absolute indicators to estimate the dynamics of revenues is inappropriate. It is noted that the increase in the dynamics of cash inflows to a budgetary institution can testify only to the impact of inflationary processes. It is proposed to analyse the results of the organization's activities in a phased manner: analysis of dynamics and structure; analysis of the actual expenditures of the organization; assessment of the financial performance and determination of the size of the deficit or cash surplus. The algorithm of the complex analysis of the receipts of funds, incomes and expenditures of the budgetary institution is developed. It is established that the analysis of incomes and expenditures and financial results of a budget institution's activity is a necessary component of effective management of a public sector entity. Purpose. The article aims to evaluate the accounting and information support of the analysis of the activities of the public sector entities and to develop the stages of the analysis of the activity of the budget institution of the Main Department of Statistics in the Dnipropetrovsk region. Method (methodology). Method of system analysis, methods of causal analysis, table and graphical methods, dynamic series have been used in this research. Results. The theoretical synthesis and practical recommendations on the methodological aspects of the activities of non-profit organizations through the analysis of dynamics and the structure of cash flow; actual expenses of the organization; assessment of financial performance and determination of the size of the deficit or cash surplus have become the result of the research.
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Karim, A. N. Mustafizul, Saravanan Tanjong Tuan, and H. M. Emrul Kays. "Assembly line productivity improvement as re-engineered by MOST." International Journal of Productivity and Performance Management 65, no. 7 (September 12, 2016): 977–94. http://dx.doi.org/10.1108/ijppm-11-2015-0169.
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Purpose The purpose of this paper is to address and solve operational problems of an automotive industry in reaching production target by adopting Maynard Operation Sequence Technique (MOST) as lean and productivity improvement strategies. Design/methodology/approach In the undertaken case of auto-car rear window assembly line, a recurring production shortfall in fulfilling the daily demand is seemingly due to inappropriate work method. Initial observation of the operations led to suspect certain lapses in initiatives to adopt the time standards, to reduce or eliminate non-value added motions, to design suitable aisle and to assign tasks among workstations in a balanced manner. Subsequently an attempt is made to pinpoint the causes of poor performance and the bottlenecks through process flow analysis and time study by applying MOST. The elemental tasks are closely examined for possible reduction of workstation times by choosing efficient work methods with ergonomic features. Thus appropriate hand tools, jigs and fixture with nominal investment are prescribed to incorporate in the assembly works. The operational changes as steered by the MOST application have enhanced the workflow with a shorter cycle time which led to a substantial increase in productivity. Findings The productivity of the assembly line is increased by more than 29 percent from the earlier capacity through the MOST application which is deemed to meet the current level of demand. Originality/value The adopted framework for recognizing the effectiveness of MOST to expose and rectify the flaws in work methods without much investment is expected to be beneficial for a manufacturer in securing the competitiveness.
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Orparani, Bettynia Dwi, and Yumniati Agustina. "IMPLEMENTASI PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK EMKM PADA UMKM PASTELLIA INTERMODA BUMI SERPONG DAMAI DENGAN MENGGUNAKAN APLIKASI SI APIK PERIODE 2018 – 2019." Jurnal Ilmiah Akuntansi Rahmaniyah 4, no. 2 (August 15, 2021): 160. http://dx.doi.org/10.51877/jiar.v4i2.198.
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The purpose of this study is to evaluate whether the financial statements based on SAK EMKM have been applied by Pastellia Intermoda Bumi Serpong Damai SMEs, compare the financial statements of Pastellia Intermoda Bumi Serpong Damai SMEs with Si Apik's version of the financial statements, and interpret the results of a comparative analysis which is then drawn into a conclusion. . This research method is a comparative & descriptive method. Data obtained through interviews, observation. Comparative analysis of the data by analyzing the presentation of the financial statements of Pastellia Intermoda Bumi Serpong Damai SMEs with a theory that refers to the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) and comparing financial statements manually with financial reports using the Si Apik application. The results of this study are that the types of financial statements produced are statement of financial position (balance sheet), income statement and cash flow statement, and do not make notes on financial statements (CALK) so that they are not in accordance with SAK EMKM. The difference between the financial statements produced by Pastellia Intermoda Bumi Serpong SMEs and the Si Apik application is in the statement of financial position and income statement related to depreciation of fixed assets
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Huang, Fen, Hui Jing, Zhengshan Yi, Xiaolei Wei, Zhongxin Zheng, Muchen Xie, and Ru Feng. "The Clinical Significance of Minimal Residual Disease Detected By Multiparametric Flow Cytometry in Acute Leukemia." Blood 124, no. 21 (December 6, 2014): 5261. http://dx.doi.org/10.1182/blood.v124.21.5261.5261.
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Abstract Purpose Minimal residual disease (MRD) detected by multiparametric flow cytometry is an important method for predicting relapse. According to the dynamic changes of MRD, through the first clinical treatment to prevent relapse in patients with elevated MRD levels. Method We retrospectively analyze dynamic level of MRD of 75 patients with acute leukemia in our department of hematology from January 2011 to June 2013. According to the retrospective data, to analyze the expression of LAIP and discuss the relationship between changes of MRD and prognosis. Result In this study there were 75 patients, including 20 patients with acute lymphocytic leukemia (ALL) and 55 patients with acute myeloid leukemia (AML). The specific LAIP were detected in 49 patients with AML, and the cross lineage and non-synchronous expression were majority. In cross lineage expression, detected frequency of CD45/CD34/CD33/CD13/CD56 was highest, accounted for 67.3% (33/49). In non-synchronous expression, CD45/CD34/CD117/CD33/CD64 accounted for 57.1% (28/49). In 20 patients with ALL, there were 16 patients with B-ALL and 4 patients with T-ALL. The specific LAIP were detected in all of the patients. In patients with B-ALL, detected frequency of CD45/CD19/CD22/CD10/CD13 was highest, accounting for 43.8% (7/16). In abnormal quantity of antigens, CD45/CD19/CD22/CD10/CD38 was the most common type, accounting for 50%. The abnormal expression of CD7/TDT was detected in four patients with T-ALL. In monitoring period 7 patients relapsed. We analyzed the relationship between the clinical data and replase. The results showed that level of peripheral hemoglobin at diagnosis and the times of remission induction were significantly associated with replase (P=0.021 and P=0.017, respectively). To analyze the relationship between change of MRD and prognosis, the results showed that 0.05% as the threshold was significantly related with recurrence. 20 patients of persistent MRD≥0.05% had significant differences with 28 patients of persistent MRD<0.05% in replase free survival (P=0.005). Conclusion It has important significance to predict relapse in patients with acute leukemia by detecting minimal residual disease. Patients of MRD ≥ 0.05% should receive early intensive therapy or hematopoietic stem cell transplantation. Even patients without relapse, it should be closely monitor dynamic levels of MRD and highly vigilant extramedullary relapse. Disclosures No relevant conflicts of interest to declare.
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Lu, Huiyun, Ginevra Di Donato, and Martin J. Blunt. "General Transfer Functions for Multiphase Flow in Fractured Reservoirs." SPE Journal 13, no. 03 (September 1, 2008): 289–97. http://dx.doi.org/10.2118/102542-pa.
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Summary We propose a physically motivated formulation for the matrix/fracture transfer function in dual-porosity and dual-permeability reservoir simulation. The approach currently applied in commercial simulators (Barenblatt et al. 1960; Kazemi et al. 1976) uses a Darcy-like flux from matrix to fracture, assuming a quasisteady state between the two domains that does not correctly represent the average transfer rate in a dynamic displacement. On the basis of 1D analyses in the literature, we find expressions for the transfer rate accounting for both displacement and fluid expansion at early and late times. The resultant transfer function is a sum of two terms: a saturation-dependent term representing displacement and a pressure-dependent term to model fluid expansion. The transfer function is validated through comparison with 1D and 2D fine-grid simulations and is compared to predictions using the traditional Kazemi et al. (1976) formulation. Our method captures the dynamics of expansion and displacement more accurately. Introduction The conventional macroscopic treatment of flow in fractured reservoirs assumes that there are two communicating domains: a flowing region containing connected fractures and high permeability matrix and a stagnant region of low-permeability matrix (Barenblatt et al. 1960; Warren and Root 1963). Conventionally, these are referred to as fracture and matrix, respectively. Transfer between fracture and matrix is mediated by gravitational and capillary forces. In a dual-porosity model, it is assumed that there is no viscous flow in the matrix; a dual-permeability model allows flow in both fracture and matrix. In a general compositional model (where black-oil and incompressible flow are special cases) we can write[Equation 1], where where Gc is a transfer term with units of mass per unit volume per unit time--it is a rate (units of inverse time) times a density (mass per unit volume). c is a component density (concentration) with units of mass of component per unit volume. The subscript p labels the phase, and c labels the component. Gc represents the transfer of component c from fracture to matrix. The subscript f refers to the flowing or fractured domain. The first term is accumulation, and the second term represents flow--this is the same as in standard (nonfractured) reservoir simulation. We can write a corresponding equation for the matrix, m,[Equation 2] where we have assumed a dual-porosity model (no flow in the matrix); for a dual-permeability model, a flow term is added to Eq. 2.
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Riddick, Thomas, Victor Brovkin, Stefan Hagemann, and Uwe Mikolajewicz. "Dynamic hydrological discharge modelling for coupled climate model simulations of the last glacial cycle: the MPI-DynamicHD model version 3.0." Geoscientific Model Development 11, no. 10 (October 19, 2018): 4291–316. http://dx.doi.org/10.5194/gmd-11-4291-2018.
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Abstract. The continually evolving large ice sheets present in the Northern Hemisphere during the last glacial cycle caused significant changes to river pathways both through directly blocking rivers and through glacial isostatic adjustment. Studies have shown these river pathway changes had a significant impact on the ocean circulation through changing the pattern of freshwater discharge into the oceans. A coupled Earth system model (ESM) simulation of the last glacial cycle thus requires a hydrological discharge model that uses a set of river pathways that evolve with Earth's changing orography while being able to reproduce the known present-day river network given the present-day orography. Here, we present a method for dynamically modelling river pathways that meets such requirements by applying predefined corrections to an evolving fine-scale orography (accounting for the changing ice sheets and isostatic rebound) each time the river directions are recalculated. The corrected orography thus produced is then used to create a set of fine-scale river pathways and these are then upscaled to a coarser scale on which an existing present-day hydrological discharge model within the JSBACH land surface model simulates the river flow. Tests show that this procedure reproduces the known present-day river network to a sufficient degree of accuracy and is able to simulate plausible paleo-river networks. It has also been shown this procedure can be run successfully multiple times as part of a transient coupled climate model simulation.
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Pham, Dung, Thanh Nguyen, and Hari Adhikari. "Determinants of divestiture methods for US firms: asset sell-off versus equity carve-out." Review of Accounting and Finance 17, no. 1 (February 12, 2018): 41–57. http://dx.doi.org/10.1108/raf-11-2015-0173.
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Purpose The purpose of this paper is to examine two different choices of corporate divestiture for US firms: selling off assets to public firms or issuing stocks in equity carve-outs. The authors identify industry-related, firm-specific, deal-related and market-timing factors that influence the choice between the two methods of divestiture. Design/methodology/approach The authors use the univariate tests, logistic regressions and buy-and-hold excess return computations to identify industry-related, firm-specific, deal-related and market-timing factors that influence the choice between the two methods of divestiture. Findings The results show that industry concentration, relative “hotness” of the equity carve-out market, market values of divested units and firm’s growth opportunities are all positively related to the probability of an equity carve-out selection. In contrast, firms in financial service industry, firms that divest smaller units and firms with higher asymmetric information mainly choose to divest assets through asset sell-offs. The findings also indicate that firms with higher leverage and/or higher cash flow constraint show a stronger likelihood for choosing either the equity carve-out option or asset sell-off with cash payment over asset sell-off with stock payment. In the long run, firms that sell-off their assets experienced better performance relative to firms that choose to carve-out. Research limitations/implications The authors recognize several limitations of this study. First, the findings use the data collected in the US market. These findings may not be necessarily true to non-US firms. Therefore, one possible extension of this paper is to further examine the determinants that drive the methods of divestiture for non-US firms. Second, the authors have not examined the association between the choices of divestiture and the subsequent long-term operating performance of the firms. This could be another interesting direction for research in the future. Practical implications The findings have some implication for the divestiture literature by providing a set of determinants which play important roles on firms’ choice between an asset sell-off and an equity carve-out. The findings also have important implications for a potential acquirer who is interested in buying a firm’s subsidiary. Specifically, by analyzing the aforementioned influencing factors, the acquirer might foresee the possibility of a carve-out method and plan its bidding offer accordingly. From investors’ perspective, knowing which factors affect firms’ divesting methods and their subsequent long-run stock performance is undoubtedly beneficial to their investment strategies. Originality/value Prior research has attempted to address the reasons why firms divest or the outcomes of those actions. This paper focuses on the factors that influence the choice of sell-off versus carve-out once the decision to divest has been made. In addition, the authors look at a wide range of factors including industry-related, firm-specific, deal-related and market timing.