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1

Caylor, Marcus L., and Scott Whisenant. "Depreciation Choice and Future Operating Performance." International Journal of Accounting and Financial Reporting 9, no. 1 (January 3, 2019): 89. http://dx.doi.org/10.5296/ijafr.v9i1.13997.

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In this study we test the argument that information asymmetry and the problems of adverse selection provide incentives for managers to use accounting choices to signal relatively higher future prospects. Specifically, we contend that firms use accelerated depreciation to credibly signal higher future earnings and cash flows, consistent with signaling theory. Compared to straight-line depreciation, accelerated depreciation reduces earnings in the earlier years of asset lives and produces more variability in earnings. Despite these drawbacks, hundreds of firms voluntarily use accelerated depreci
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2

Wang, Jin-Ying. "Overpayment to directors and future operating performance." Applied Economics Letters 26, no. 1 (January 25, 2018): 1–4. http://dx.doi.org/10.1080/13504851.2018.1430329.

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3

Huang, Lin, and Yan Shu. "Accounting Accruals, Future Operating Performance, and Public-Listing Age." Emerging Markets Finance and Trade 50, no. 1 (January 2014): 164–82. http://dx.doi.org/10.2753/ree1540-496x500109.

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4

Uluç, Kutluay, Gregory C. Kujoth, and Mustafa K. Başkaya. "Operating microscopes: past, present, and future." Neurosurgical Focus 27, no. 3 (September 2009): E4. http://dx.doi.org/10.3171/2009.6.focus09120.

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The operating microscope is a fixture of modern surgical facilities, and it is a critically important factor in the success of many of the most complex and difficult surgical interventions used in medicine today. The rise of this key surgical tool reflects advances in understanding the principles of optics and vision that have occurred over centuries. The development of reading spectacles in the late 13th century led to the construction of early compound microscopes in the 16th and 17th centuries by Lippershey, Janssen, Galileo, Hooke, and others. Perhaps surprisingly, Leeuwenhoek's simple mic
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5

Wu, Wan-Ting. "Choice of performance measures in performance-vested equity compensation and future performance." Corporate Ownership and Control 15, no. 1 (2017): 174–92. http://dx.doi.org/10.22495/cocv15i1c1p2.

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This paper examines the choice of performance measures in performance-vested (p-v) equity compensation and its relation with future performance. Based on a sample of the S&P 500 industrial firms which granted p-v equity compensation to executives during 2006-2008, this paper presents several interesting results. While annual bonuses and p-v equity compensation both link payout to achievement of performance targets, firms use performance measures in different ways for these two types of compensation. Compared to annual bonuses, p-v equity compensation features fewer numbers of performance m
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6

황인옥 and Jung-Kyo Kim. "Earnings Management and Future Operating Performance on the Corporate Life Cycle." Korea International Accounting Review ll, no. 74 (August 2017): 99–130. http://dx.doi.org/10.21073/kiar.2017..74.005.

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7

Jo, Jung-Hyun, and Sihyun Kim. "Key Performance Indicator Development for Ship-to-Shore Crane Performance Assessment in Container Terminal Operations." Journal of Marine Science and Engineering 8, no. 1 (December 19, 2019): 6. http://dx.doi.org/10.3390/jmse8010006.

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Since the introduction of containerization in 1956, its growth has led to a corresponding growth in the role of container seaborne traffic in world trade. To respond to such growth, requirements for setting up the common standards in various kinds of container harbor equipment, and identifying performance indicators to assess container handling equipment performance have increased. Although the operating systems in ship-to-shore cranes may be different at each container terminal, the four main movements are the same: hoist, trolley, gantry, and boom. By determining in this work the hour metric
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8

SRETENOVIC, IVAN. "New learnings and strategies for meeting future recovery boiler particulate emission limits with existing electrostatic precipitators." June 2021 20, no. 6 (July 1, 2021): 405–12. http://dx.doi.org/10.32964/tj20.6.405.

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It is foreseeable that recovery boiler particulate emission limits in the United States and Canada will continue to get more stringent with time. Because of this, continued improvement of emission control equipment, as well as a better understanding of how operating parameters affect performance, are necessary. Although electrostatic precipitators (ESPs) are often viewed as a mature technology, many improvements in ESP technology continue to be developed. In recent years, academic efforts have improved the understanding of recovery boiler operating conditions on ESP performance. Additionally,
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9

Jaffray, Angus. "Reimagining the future of gas." APPEA Journal 58, no. 2 (2018): 565. http://dx.doi.org/10.1071/aj17169.

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To meet the twin objectives of limiting climate change and providing affordable energy to a growing and urbanised population, natural gas must adapt its role in a changing energy market and remain competitive with other sources of energy longer term. Santos is ensuring its role in this future by incorporating technology into its existing operations to improve energy efficiency, reduce operating costs and reduce emissions. The declining cost of new technology, historic production data and analytics create opportunities to improve efficiency in existing facilities. As new technologies such as va
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10

Jiang, Haiyan, Ahsan Habib, and Snow Wang. "Real Earnings Management, Institutional Environment, and Future Operating Performance: An International Study." International Journal of Accounting 53, no. 1 (March 2018): 33–53. http://dx.doi.org/10.1016/j.intacc.2018.02.004.

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11

Yılmaz, Erdal, and Tunay Aslan. "Evaluation of Performance of Tourism Industry Companies listed in Istanbul Stock Exchange (BIST) by TOPSIS Methodology." EMAJ: Emerging Markets Journal 7, no. 2 (May 16, 2018): 8–18. http://dx.doi.org/10.5195/emaj.2017.136.

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To evaluate the operations of the companies in the past years and to make forecasts about the future, it is important to evaluate and analyze their financial performance. In this study, the financial performances of tourism enterprises operating in Istanbul Stock Exchange for 2013-2016 are compared with TOPSIS method. As a result of the research, it is determined that the best performances are observed in 2014, 2015 and 2016 for MALT and in 2013 for METUR.
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12

LIN, YU-EN, HSIANG-HSUAN CHIH, CHIA-HSIEN TANG, and TAI-HSUN HUANG. "THE IMPACT OF INTERNAL CONTROL ON FIRM’S RISK AND PERFORMANCE." Annals of Financial Economics 10, no. 02 (December 2015): 1550012. http://dx.doi.org/10.1142/s2010495215500128.

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Based on the annual data of internal control weakness during 2008–2012, this paper empirically analyzes Chinese listed firms’ internal control weakness and its influence on the risks and performance of banks. The aim of this paper is to examine whether the internal control weakness have long-term information content or not. In addition, this paper examines the effect of interaction term of internal control weakness and managers’ holdings on firm’s performance and risk and improves the firm’s operation. Our results are summarized as follows: First, the disclosure of internal weakness would decr
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13

Salehi, Mahdi, Mahmoud Lari DashtBayaz, and Sohila Khorashadizadeh. "Corporate social responsibility and future financial performance." EuroMed Journal of Business 13, no. 3 (September 3, 2018): 351–71. http://dx.doi.org/10.1108/emjb-11-2017-0044.

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Purpose The purpose of this paper is to investigate the relationship between corporate social responsibility (CSR) expenditures and firm financial performance in an emerging market. Design/methodology/approach The authors examine the hypotheses by performing panel data analysis on a sample of 159 companies listed on the Tehran Stock Exchange during 2010–2015. Findings The findings suggest that the investment in CSR initiatives is significantly and positively associated with firm financial performance as proxied by changes in return on assets. Moreover, the findings confirm a positive and signi
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14

Kabir, Rezaul, and Peter Roosenboom. "Can the stock market anticipate future operating performance? Evidence from equity rights issues." Journal of Corporate Finance 9, no. 1 (January 2003): 93–113. http://dx.doi.org/10.1016/s0929-1199(01)00054-2.

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15

Eng, Li Li, and Hean Tat Keh. "The Effects of Advertising and Brand Value on Future Operating and Market Performance." Journal of Advertising 36, no. 4 (December 2007): 91–100. http://dx.doi.org/10.2753/joa0091-3367360407.

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16

Ferrario, Massimo, and Tsumoru Shintake. "High Performance Electron Injectors." Reviews of Accelerator Science and Technology 03, no. 01 (January 2010): 221–35. http://dx.doi.org/10.1142/s1793626810000464.

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Fourth generation light sources based on high gain free electron lasers require production, acceleration and transport up to the undulator entrance of high brightness (low emittance, high peak current) electron bunches. Wake field effects in accelerating sections and in magnetic bunch compressors typically contribute to emittance degradation, and hence the design of the injector and its operation constitute the leading edge for high quality beam production and for the success of the future light sources. RF and DC guns, cathode materials, laser pulse shaping and sub-picosecond synchronization
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17

Zhang, Di, Qidong Peng, Junqiang Lin, Dongsheng Wang, Xuefei Liu, and Jiangbo Zhuang. "Simulating Reservoir Operation Using a Recurrent Neural Network Algorithm." Water 11, no. 4 (April 25, 2019): 865. http://dx.doi.org/10.3390/w11040865.

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The reservoir is an important hydraulic engineering measure for human utilization and management of water resources. Additionally, a reasonable and effective reservoir operating plan is essential for realizing reservoir function. To explore the application of a deep learning algorithm on the field of reservoir operations, a recurrent neural network (RNN), long short-term memory (LSTM), and gated recurrent unit (GRU) are employed to predict outflows for the Xiluodu (XLD) reservoir. Meanwhile, this paper summarized the law of the effect of parameter setting on model performance compared to the s
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18

Cheng, Ching Hsue, Sue Fen Huang, and Chen Tung Chen. "A Study on Enterprise Performance Prediction Model by Reducing Financial Ratio." Advanced Materials Research 211-212 (February 2011): 1221–25. http://dx.doi.org/10.4028/www.scientific.net/amr.211-212.1221.

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Financial ratio is an important indicator to represent the operation performance of an enterprise. Operating performance is defined as some important financial ratios which can indicate enterprise financial with positive operation and growth. The strength and weakness of financial health can not only show the results of operation performance of the organization, but also indicate its growth and potential in the future. However, how to select a set of representative financial ratios is an important issue for evaluating the operating performance of an enterprise. Traditionally, more related rese
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19

Shah, Raj, Simon Tung, Rui Chen, and Roger Miller. "Grease Performance Requirements and Future Perspectives for Electric and Hybrid Vehicle Applications." Lubricants 9, no. 4 (April 6, 2021): 40. http://dx.doi.org/10.3390/lubricants9040040.

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Electric vehicle sales are growing globally in response to the move towards a greener environment and a reduction in greenhouse gas emissions. As in any machine, grease lubricants will play a significant role in the component life of these new power plants and drivetrains. In this paper, the role of grease lubrication in electric vehicles (EVs) and hybrid vehicles (HVs) will be discussed in terms of performance requirements. Comparisons of grease lubrication in EVs and HVs for performance requirements to current internal combustion engines (ICEs) will be reviewed to contrast the major differen
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20

Orpurt, Steven F., and Yoonseok Zang. "Do Direct Cash Flow Disclosures Help Predict Future Operating Cash Flows and Earnings?" Accounting Review 84, no. 3 (May 1, 2009): 893–935. http://dx.doi.org/10.2308/accr.2009.84.3.893.

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ABSTRACT: Motivated by recent FASB, IASB, and CFA Institute comments, we explore the predictive value of direct method cash flow disclosures. A primary stated purpose of the direct method is to better forecast future performance. To examine this purpose, we first document that direct method line items, such as cash received from customers, are not reliably estimable using income statements and either balance sheets or indirect method statements of cash flows. When these stimation (articulation) errors are included in cash flows and earnings forecasting models, forecasting performance significa
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21

Matyukhin, V. I., V. A. Dudko, and N. V. Grebneva. "Current State and Future Prospects for Improvement of Mineral Melt Production Technologies." Solid State Phenomena 265 (September 2017): 14–21. http://dx.doi.org/10.4028/www.scientific.net/ssp.265.14.

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The article outlines the production of fibrous materials, discloses energy production targets for mineral wool items production, scrutinizes specific features of cupola process. Besides, the article presents the experimental research of mineral wool cupola process. Thus, the article describes the design of a cupola furnace, principles of its operation, and its main performance indicators. A summary of analytical and theoretical research of non-isothermal gas flow motion in shaft furnaces is presented herein. The results of the experimental studies of the patterns of change in gas-dynamic opera
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22

SWINNEY, JANE L., RODNEY C. RUNYAN, and PATRICIA HUDDLESTON. "DIFFERENCES IN REPORTED FIRM PERFORMANCE BY GENDER: DOES INDUSTRY MATTER?" Journal of Developmental Entrepreneurship 11, no. 02 (June 2006): 99–115. http://dx.doi.org/10.1142/s1084946706000350.

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Business performance results were collected from small business entrepreneurs in one Mid-western state operating in the retail and services industries. These industries account for more than 80 percent of female entrepreneurs' fields of operation. The pattern of reported firm performance between the genders indicated that male entrepreneurs with a high school education reported the highest firm performance scores overall. Female entrepreneurs with a college degree reported the highest firm performance scores among female entrepreneurs. Aspiring female entrepreneurs need to be encouraged to com
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23

Haque, Faizul, and Thankom G. Arun. "Corporate governance and financial performance: an emerging economy perspective." Investment Management and Financial Innovations 13, no. 3 (September 23, 2016): 228–36. http://dx.doi.org/10.21511/imfi.13(3-1).2016.09.

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This paper investigates the influence of firm-level corporate governance on financial performance of the listed firms in Bangladesh. Agency theory suggests that better corporate governance reduces expropriation costs, which, in turn, enhances investors’ confidence in the firm’s future cash flow and growth prospects, leading to higher firm valuation. Likewise, a decrease in private benefits is likely to cause an improved operating performance. This paper uses a questionnaire survey-based corporate governance index (CGI), comprising of the three dimensions – shareholder rights, independence and
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24

Cui, Jinghan, Su Liu, Jinfeng Liu, and Xiangjie Liu. "A Comparative Study of MPC and Economic MPC of Wind Energy Conversion Systems." Energies 11, no. 11 (November 12, 2018): 3127. http://dx.doi.org/10.3390/en11113127.

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In this work, we perform a comprehensive comparative study of two advanced control algorithms—the classical tracking model predictive control (MPC) and economic MPC (EMPC)—in the optimal operation of wind energy conversion systems (WECSs). A typical 5 MW wind turbine is considered in this work. The tracking MPC is designed to track steady-state optimal operating reference trajectories determined using a maximum power point tracking (MPPT) algorithm. In the design of the tracking MPC, the entire operating region of the wind turbine is divided into four subregions depending on the wind speed. Th
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25

Sheard, A. G., and R. W. Ainsworth. "The Aerodynamic and Mechanical Performance of a High-Pressure Turbine Stage in a Transient Wind Tunnel." Journal of Turbomachinery 114, no. 1 (January 1, 1992): 132–40. http://dx.doi.org/10.1115/1.2927976.

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A new transient facility for the study of time mean and unsteady aerodynamics and heat transfer in a high-pressure turbine has been commissioned and results are available. A detailed study has been made of aspects of the performance and behavior relevant to turbine mechanical design, and an understanding of the variation of the turbine operating point during the test, crucial to the process of valid data acquisition, has been obtained. In this this paper the outline concept and mode of operation of the turbine test facility are given, and the key aerodynamic and mechanical aspects of the facil
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26

Kim, Kyung Soon, Seong In Moon, Ji Su Kang, and Seon Min Bae. "The Effects of Accounting Earnings Quality on Size of Stock Repurchases and Future Operating Performance." Korean Accounting Review 43, no. 6 (December 31, 2018): 147–85. http://dx.doi.org/10.24056/kar.2018.11.002.

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27

Anagnostopoulou, Seraina C. "Cash Holdings: Determining Factors and Impact on Future Operating Performance for Listed versus Unlisted Firms." Review of Pacific Basin Financial Markets and Policies 16, no. 02 (May 20, 2013): 1350013. http://dx.doi.org/10.1142/s0219091513500136.

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Research suggests that the cash ratios of private firms are lower than the ones of public firms, which is not consistent with an expectation for increased importance of the precautionary motive for firms with fewer funding options. The study provides a significant explanation on these lower ratios, attributed to differences in leverage, capital expenditures, internally generated cash flows, and corporate governance. The study finally testifies that excess cash holdings are positively associated with future operating performance for private, but not public firms, a finding which is interpreted
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28

Tian, Wan, Ye, and Xing. "Cruise Flight Performance Optimization for Minimizing Green Direct Operating Cost." Sustainability 11, no. 14 (July 17, 2019): 3899. http://dx.doi.org/10.3390/su11143899.

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To cope with the environmental impact of aviation and pollution problems in the future, airlines need to assess environmental impacts and offer countermeasures in advance. In order to measure the influence of environment on the airlines’ operational costs, this paper establishes an aircraft green direct operating cost (GDOC) model to quantify adverse environmental effects, such as air pollution and greenhouse effects, into the direct operating cost (DOC). Furthermore, fuel consumption, flight time, and distance in the cruising stage account for about 80% of the entire flight mission, and optim
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29

Vorst, Patrick. "Real Earnings Management and Long-Term Operating Performance: The Role of Reversals in Discretionary Investment Cuts." Accounting Review 91, no. 4 (September 1, 2015): 1219–56. http://dx.doi.org/10.2308/accr-51281.

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ABSTRACT I examine whether a reversal of an abnormal cut in discretionary investments is associated with the degree to which the cut is reflective of real earnings management (REM) and whether and how it predicts future operating performance. I define a reversal as occurring when a firm cuts discretionary investments to a below-expected level in one period and reverts back to at least the expected level of investment during the next period. Unlike accrual earnings management, REM involves deliberately altering the operations of the firm to influence reported accounting numbers. To the extent t
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30

Didmanidze, O. N., S. N. Devyanin, and Ye P. Parlyuk. "Past, present, future of agricultural tractors." Agricultural Science Euro-North-East 21, no. 1 (March 4, 2020): 74–85. http://dx.doi.org/10.30766/2072-9081.2020.21.1.74-85.

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The development of tractor design is closely related to its technological updating, improving environmental performance and increasing usability. Study of this problem in a historical context shows the unity in approaches of various agricultural tractor manufacturers to tractor design aimed at increased productivity and reduced operation costs in accordance with the requirements for agronomic and environmental performance. The main task of the first-generation tractors was to develop traction for agricultural work with maximum productivity and cost-effectiveness. Solution of these problems req
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31

Peakman, Aiden, Thomas Bennett, Kerr Fitzgerald, Robert Gregg, and Glyn Rossiter. "NEXUS FRAMEWORK FOR WHOLE-CORE FUEL PERFORMANCE: CURRENT APPLICATIONS AND FUTURE TRENDS." EPJ Web of Conferences 247 (2021): 12001. http://dx.doi.org/10.1051/epjconf/202124712001.

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Current industry practice in fuel licensing often relies on thermo-mechanical modeling of a fuel rod with an artificially constructed bounding power history. The benefit of this approach is that it is computationally efficient; however, the drawbacks are that 1) such an approach is not always conservative, for instance when modelling phenomena related to late onset pellet-clad gap closure; and 2) it can poorly estimate available safety margins for fuel operating at high local power densities and/or to high burnup. For these reasons NNL developed an in-house whole-core fuel performance framewor
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32

Chen, Jing Pu, and Na Zhang. "An Empirical Analysis on Financial Capability and Operating Performance of China’s Listed Tourism Companies." Advanced Materials Research 204-210 (February 2011): 1009–13. http://dx.doi.org/10.4028/www.scientific.net/amr.204-210.1009.

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In this paper, we made an empirical analysis on China's listed tourism companies’ financial capability and operating performance. We used the SPSS software. We could learn the whole process from table 2 to table 5. This is the first time analyzing the relationship between financial capability and operating performance in tourism industry. The result shows that indicator of sales margin ratio has the most important relationship with operating performance, followed by the debt-to-asset ratio, inventory-turnover ratio and receivables-turnover ratio. The result is significant to the development of
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33

Beauchamp, Charles F. "The Future Of Master Limited Partnerships." Journal of Applied Business Research (JABR) 30, no. 5 (August 27, 2014): 1492. http://dx.doi.org/10.19030/jabr.v30i5.8802.

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<p>Master limited partnerships have grown in size, number, and economic importance over the past fifteen years. They now represent a stable and healthy component of many investment portfolios. MLPs have generated impressive risk-adjusted performance compared to that of other equity investments. This performance is the result of their fee-based, low risk business structure that produces a steady cash distribution to investors. The future to these traditional MLPs and similar new entrants is quite positive. However, new entrants that potentially deviate from this successful operating struc
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Moradi, Mahdi, Mahdi Salehi, and Mohammad Zamanirad. "Analysis of incentive effects of managers’ bonuses on real activities manipulation relevant to future operating performance." Management Decision 53, no. 2 (March 16, 2015): 432–50. http://dx.doi.org/10.1108/md-04-2014-0172.

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Purpose – The purpose of this paper is to analyze the effect of managers’ incentive bonuses on both accrual and real earnings management. Design/methodology/approach – First, the authors investigate the relationship between managers’ bonuses and both accrual earnings management (measured by a modified Jones model) and real earnings management (measured by Roychowdhury proxies). Next, the authors examine whether management has any preferences for earnings management methods to enhance its bonuses. Finally, the authors investigate the possible effects of earnings management on future operating p
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Ignjatović, Marko G., Bratislav D. Blagojević, Mirko M. Stojiljković, Aleksandar S. Anđelković, Milena B. Blagojević, and Dejan M. Mitrović. "Energy performance of air conditioned buildings based on short-term weather forecast." E3S Web of Conferences 111 (2019): 04045. http://dx.doi.org/10.1051/e3sconf/201911104045.

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One of the possible ways to improve balance between building energy consumption and occupant thermal comfort in existing buildings is to use simulation-assisted operation of HVAC systems. Simulation-assisted operation can be formulated as a type of operation that implements knowledge of future disturbance acting on the building and that enables operating the systems in such a way to fulfill given goals, which in nature can often be contradictory. The most important future conditions on building energy consumption are weather parameters and occupant behavior and expectations of thermal environm
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WILLIAMS, COLIN C., and BRUNILDA KOSTA. "EVALUATING THE IMPLICATIONS OF STARTING-UP UNREGISTERED ON FUTURE FIRM PERFORMANCE: EVIDENCE A 2019 SURVEY IN ALBANIA." Journal of Developmental Entrepreneurship 25, no. 02 (June 2020): 2050010. http://dx.doi.org/10.1142/s1084946720500107.

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This paper evaluates critically the relationship between starting-up unregistered and firm performance. The widespread belief across all the dominant theories of informal entrepreneurship is that unregistered start-ups experience poorer future firm performance than those registered from the outset of their operations. To evaluate this poorer performance thesis, this paper reports World Bank Enterprise Survey (WBES) data on 377 enterprises in Albania collected in 2019. After controlling for other determinants of firm performance, the finding is that formal enterprises that started-up unregister
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Joy, David C. "Electron Sources: Past, Present, and Future." Microscopy Today 2, no. 4 (July 1994): 7–8. http://dx.doi.org/10.1017/s1551929500065482.

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The electron source is the most important component of the Scanning Electron Microscope (SEM) since it is this which will determine the overall performance of the machine. The gun performance can be described in terms of quantities such as its brightness, its source size, its energy spread, and its stability and, depending on the chosen application, any of these factors may be the most significant one. The task of the electron gun in a SEM is, in fact, particularly difficult because of the very wide range of operational parameters that may be required, e.g. a variation in probe size of from a
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38

Berkan Bicer, Mustafa. "A Novel Coplanar Waveguide-Fed Compact Microstrip Antenna for Future 5G Applications." Tehnički glasnik 14, no. 2 (June 11, 2020): 104–10. http://dx.doi.org/10.31803/tg-20190911095938.

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In this study, a coplanar waveguide-fed compact microstrip antenna design for applications operating at higher 5G bands was proposed. The antenna with the compact size of 8 x 12.2 mm2 on FR4 substrate, having the dielectric constant of 4.3 and the height of 1.55 mm, was considered. The dimensions of the radiating patch and ground plane were optimized with the use of artificial cooperative search (ACS) algorithm to provide the desired return loss performance of the designed antenna. The performance analysis was done by using full-wave electromagnetic package programs based on the method of mome
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Hsu, Chih-Neng, and Shih-Hao Wang. "Evaluating the Performance of Water Chillers Equipped with Constant- or Variable-Frequency Centrifugal Compressors." Processes 9, no. 6 (June 14, 2021): 1039. http://dx.doi.org/10.3390/pr9061039.

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Abstract (sommario):
The cooling coefficient of performance (COPR) and energy efficiency ratio (EER) of refrigerant R-134a compressors (single- and double-compressors) with different refrigerant tonnage (200, 250, 300, 380, 500, and 700 RT) for centrifugal and Maglev centrifugal compressors change with different operating performance load percentages (10–100%), and constant-frequency and variable-frequency operation, resulting in performance differences. In particular, a water chiller can have a fixed cooling water inlet temperature of 32 °C and a variable cooling water inlet temperature between 18.33 °C and 32 °C
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Wang, Wei, Hua Zhang, and Can Chen. "Performance Analysis of Self-Cleaning Hard Coating on Insulators after Trial Operation." Applied Mechanics and Materials 341-342 (July 2013): 1346–50. http://dx.doi.org/10.4028/www.scientific.net/amm.341-342.1346.

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SCHC is a new kind of insulator coating designed to enhance the pollution flashover voltage, and more importantly, to reduce contamination accumulation on insulators. SCHC has good performance in laboratory, but its operating effect has not been studied. In this paper, sample insulators with SCHC coating having operated for a year are tested concerning its hydrophobicity, NSDD, ESDD, and voltage withstanding capability. The result shows that the hydrophobicity doesnt change after a years operation and contamination accumulation on SCHCs surface is much less than that on the RTVs surface. The S
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41

Fedyk, Tatiana, and Natalya Khimich. "R&D investment decisions of IPO firms and long-term future performance." Review of Accounting and Finance 17, no. 1 (February 12, 2018): 78–108. http://dx.doi.org/10.1108/raf-09-2016-0147.

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Abstract (sommario):
Purpose The purpose of this paper is to link valuation of different accounting items to research and development (R&D) investment decisions and investigate how suboptimal R&D choices during initial public offering (IPO) are linked to future operating and market underperformance. Design/methodology/approach For firms with substantial growth opportunities, accounting net income is a poor measure of the firm’s performance (Smith and Watts, 1992). Therefore, other metrics such as R&D intensity are used by investors to evaluate firms’ performance. This leads to a coexistence of two stra
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42

Joy, David C. "Electron sources: Past, present, and future." Proceedings, annual meeting, Electron Microscopy Society of America 51 (August 1, 1993): 764–65. http://dx.doi.org/10.1017/s0424820100149659.

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Abstract (sommario):
The electron source is the most important component of the Scanning electron microscope (SEM) since it is this which will determine the overall performance of the machine. The gun performance can be described in terms of quantities such as its brightness, its source size, its energy spread, and its stability and, depending on the chosen application, any of these factors may be the most significant one. The task of the electron gun in an SEM is, in fact, particularly difficult because of the very wide range of operational parameters that may be required e.g a variation in probe size of from a f
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43

Law, Philip, and Desmond Yuen. "Financial analysis and corporate governance of AA: A case study." Corporate Ownership and Control 16, no. 2 (2019): 19–24. http://dx.doi.org/10.22495/cocv16i2art2.

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This paper evaluates AA’s financial performances by analyzing its financial reports throughout 2010 to 2012 using ratio analysis. Strengths and weaknesses are identified. Quantitative ratio analysis (liquidity measurement, profitability indicators, financial leverage/gearing, operating performance and investment valuation) indicates AA scores satisfactory among the five indicators, implying good corporate governance positively enhances financial performance. Positive cash flows reveal satisfactory liquidity positions. Results provide implications for companies to maintain better corporate gove
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44

Shin, Minshik, and Jaeik Lee. "The Effects of Labor Unions on Future Operating Performance through Its Mediation Effect of Investment Efficiency." Korean Academic Association of Business Administration 29, no. 12 (December 31, 2016): 1793–816. http://dx.doi.org/10.18032/kaaba.2016.29.12.1793.

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45

Griffin, Paul A., Hyun A. Hong, Yun Liu, and Ji Woo Ryou. "The dark side of CEO social capital: Evidence from real earnings management and future operating performance." Journal of Corporate Finance 68 (June 2021): 101920. http://dx.doi.org/10.1016/j.jcorpfin.2021.101920.

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46

Xiang, Jun Ting, Jӧrg Uwe Schlüter, and Fei Duan. "CFD Validation and Analysis of a Single-Stage Axial Compressor." Applied Mechanics and Materials 629 (October 2014): 109–18. http://dx.doi.org/10.4028/www.scientific.net/amm.629.109.

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Abstract (sommario):
The knowledge about changes of flow field properties during axial compressor operationat high and relatively low speed is limited. This work provides a numerical approach to addressthese problems. Validations about the numerical scheme and the test of compressor performance at various operating speeds are conducted. The results show that computational fluid dynamics (CFD)is capable in predicting the compressor performance. Flow property changes during the compressoroperation are discussed and explanations are proposed. This work reinforces the understanding of compressor operation and provides
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47

Wang, Xiao Jing, Fan Wang, and Ji Jin. "Study on the Property Dynamic Filtration Performance of Anthranilic Acid Copper in Environment Engineering." Applied Mechanics and Materials 340 (July 2013): 903–7. http://dx.doi.org/10.4028/www.scientific.net/amm.340.903.

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Abstract (sommario):
Based on the filtration experiment of a rotary filter press equipped with the filtration fabric, this paper presents a study on the dynamic filtration performance and the filtration resistance of anthranilic acid copper during the production of saccharin sodium. The best possible operating condition is expected by examining the influence on the filtration rate and its attenuation in different operating conditions, which can provide guidance for future industrial applications, and an efficient regeneration method is proposed.
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48

Ma, Rui, Yu Ting Wu, Chun Xu Du, Xia Chen, De Lou Zhang, and Chong Fang Ma. "Space Vibration Simulation Test of Vapour Compression Heat Pump." Applied Mechanics and Materials 829 (March 2016): 46–51. http://dx.doi.org/10.4028/www.scientific.net/amm.829.46.

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Abstract (sommario):
Vapour compression heat pump will have good prospects in future large-scale spacecraft thermal control technology. Its environmental reliability and safety needs to be tested on the ground before being carried with the spacecraft launch. Vibration test is used to assess the anti-vibration capability in its transport and use. It is essential to build a performance test system of vapour compression heat pump to explore its operating characteristics at a given random vibration conditions. The results shows that the vapour compression heat pump is normal operation after the vibration and the cooli
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49

Cheng, Jen-Son, and Hui-Yao Lin. "Effects of moving experience practice on operating performance of a resort hotel." Acta Oeconomica 64, Supplement-2 (November 1, 2014): 1–12. http://dx.doi.org/10.1556/aoecon.64.2014.suppl.1.

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Abstract (sommario):
Tourism industry offers citizens travel services as well as provides employment opportunities and makes foreign exchange. Tourism industry for the global is similar to the economic development in a single country. Apparently, it plays a critical role in the future. With on-site questionnaire distribution and collection, customers of Caesar Park Hotel are sampled for the investigation. A total of 360 copies of questionnaires were distributed, and 257 valid copies were retrieved, with the retrieval rate of 71%. Each retrieved copy stands for a valid sample. SPSS is utilized for the data analysis
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50

Zarogiannis, Theodoros, Athanasios I. Papadopoulos, and Panos Seferlis. "Off-Design Operation of Conventional and Phase-Change CO2 Capture Solvents and Mixtures: A Systematic Assessment Approach." Applied Sciences 10, no. 15 (July 31, 2020): 5316. http://dx.doi.org/10.3390/app10155316.

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Abstract (sommario):
Solvent-based CO2 capture technologies hold promise for future implementation but conventional solvents incur significant energy penalties and capture costs. Phase-change solvents enable a significant reduction in the regeneration energy but their performance has only been investigated under steady-state operation. In the current work, we employed a systematic approach for the evaluation of conventional solvents and mixtures, as well as phase-change solvents under the influence of disturbances. Sensitivity analysis was used to identify the impact that operating parameter variations and differe
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