Abstract: Accounting policies are a set of solutions compliant
with legal regulations that an entity selects and adopts, and which
guarantee a proper quality of financial statements. Those solutions
may differ depending on whether the entity adopts national or
international accounting standards.
The aim of this article is to present accounting principles (policies)
in Polish and international legal regulations and their adoption in
selected Polish companies listed on the Warsaw Stock Exchange. The
research method adopted in this work is the analysis and evaluation
of legal conditions in Polish companies.
Abstract: The Lean Environmental Management Integration
System (LEMIS) framework development is integration between lean
core element and ISO 14001. The curiosity on the relationship
between continuous improvement and sustainability of lean
implementation has influenced this study toward LEMIS.
Characteristic of ISO 14001 standard clauses and core elements of
lean principles are explored from past studies and literature reviews.
Survey was carried out on ISO 14001 certified companies to examine
continual improvement by implementing the ISO 14001 standard.
The study found that there is a significant and positive relationship
between Lean Principles: value, value stream, flow, pull and
perfection with the ISO 14001 requirements. LEMIS is significant to
support the continuous improvement and sustainability. The
integration system can be implemented to any manufacturing
company. It gives awareness on the importance on why organizations
need to sustain its environmental management system. In the
meantime, the lean principle can be adapted in order to streamline
daily activities of the company. Throughout the study, it had proven
that there is no sacrifice or trade-off between lean principles with ISO
14001 requirements. The framework developed in the study can be
further simplified in the future, especially the method of crossing
each sub requirements of ISO 14001 standard with the core elements
of Lean principles in this study.
Abstract: The purpose of this work is examining the multiproduct
multi-stage in a battery production line. To improve the
performances of an assembly production line by determine the
efficiency of each workstation. Data collected from every
workstation. The data are throughput rate, number of operator, and
number of parts that arrive and leaves during part processing. Data
for the number of parts that arrives and leaves are collected at least at
the amount of ten samples to make the data is possible to be analyzed
by Chi-Squared Goodness Test and queuing theory. Measures of this
model served as the comparison with the standard data available in
the company. Validation of the task time value resulted by comparing
it with the task time value based on the company database. Some
performance factors for the multi-product multi-stage in a battery
production line in this work are shown.
The efficiency in each workstation was also shown. Total
production time to produce each part can be determined by adding
the total task time in each workstation. To reduce the queuing time
and increase the efficiency based on the analysis any probably
improvement should be done. One probably action is by increasing
the number of operators how manually operate this workstation.
Abstract: This research work is concerned with the life cycle
assessment (LCA) of an expressway, as well as its infrastructure, in
Thailand. The life cycle of an expressway encompasses the raw
material acquisition phase, the construction phase, the use or service
phase, the rehabilitation phase, and finally the demolition and
disposal phase. The LCA in this research was carried out using CML
baseline 2000 and in accordance with the ISO 14040 standard. A
functional unit refers to transportation of one person over one
kilometer of a 3-lane expressway with a 50-year lifetime. This
research has revealed that the construction phase produced the largest
proportion of the environmental impact (81.46%), followed by the
service, rehabilitation, demolition and disposal phases and
transportation at 11.97%, 3.72% 0.33% and 2.52%, respectively. For
the expressway under study, the total carbon footprint over its
lifetime is equivalent to 245,639 tons CO2-eq per 1 kilometer
functional unit, with the phases of construction, service,
rehabilitation, demolition and disposal and transportation
contributing 153,690; 73,773; 3693, 755 and 13,728 tons CO2-eq,
respectively. The findings could be adopted as a benchmark against
which the environmental impacts of future similar projects can be
measured.
Abstract: Asphaltic concrete for pavement construction in India
are produced by using crushed stone, gravels etc. as aggregate. In
north-Eastern region of India, there is a scarcity of stone aggregate.
Therefore the road engineers are always in search of an optional
material as aggregate which can replace the regularly used material.
The purpose of this work was to evaluate the utilization of
substandard or marginal aggregates in flexible pavement
construction. The investigation was undertaken to evaluate the effects
of using lower quality aggregates such as over burnt brick aggregate
on the preparation of asphalt concrete for flexible pavements. The
scope of this work included a review of available literature and
existing data, a laboratory evaluation organized to determine the
effects of marginal aggregates and potential techniques to upgrade
these substandard materials, and a laboratory evaluation of these
upgraded marginal aggregate asphalt mixtures. Over burnt brick
aggregates are water susceptible and can leads to moisture damage.
Moisture damage is the progressive loss of functionality of the
material owing to loss of the adhesion bond between the asphalt
binder and the aggregate surface. Hence zycosoil as an anti striping
additive were evaluated in this study. This study summarizes the
results of the laboratory evaluation carried out to investigate the
properties of asphalt concrete prepared with zycosoil modified over
burnt brick aggregate. Marshall specimen were prepared with stone
aggregate, zycosoil modified stone aggregate, over burnt brick
aggregate and zycosoil modified over burnt brick aggregate. Results
show that addition of zycosoil with stone aggregate increased
stability by 6% and addition of zycosoil with over burnt brick
aggregate increased stability by 30%.
Abstract: In this paper it was examined the influence of margin
regulation on stock market volatility in EU 1993 – 2014. Regulating
margin requirements or haircuts for securities financing transactions
has for a long time been considered as a potential tool to limit the
build-up of leverage and dampen volatility in financial markets. The
margin requirement dictates how much investors can borrow against
these securities. Margin can be an important part of investment.
Using daily and monthly stock returns and there is no convincing
evidence that EU Regulation margin requirements have served to
dampen stock market volatility. In this paper was detected the
expected negative relation between margin requirements and the
amount of margin credit outstanding. Also, it confirmed that changes
in margin requirements by the EU regulation have tended to follow
than lead changes in market volatility. For the analysis have been
used the modified Levene statistics to test whether the standard
deviation of stock returns in the 25, 50 and 100 days preceding
margin changes is the same as that in the succeeding 25, 50 and 100
days. The analysis started in May 1993 when it was first empowered
to set the initial margin requirement and the last sample was in May
2014. To test whether margin requirements influence stock market
volatility over the long term, the sample of stock returns was divided
into 14 periods, according to the 14 changes in margin requirements.
Abstract: Pavement surface unevenness plays a pivotal role on
roughness index of road which affects on riding comfort ability.
Comfort ability refers to the degree of protection offered to vehicle
occupants from uneven elements in the road surface. So, it is
preferable to have a lower roughness index value for a better riding
quality of road users. Roughness is generally defined as an
expression of irregularities in the pavement surface which can be
measured using different equipments like MERLIN, Bump integrator,
Profilometer etc. Among them Bump Integrator is quite simple and
less time consuming in case of long road sections. A case study is
conducted on low volume roads in West District in Tripura to
determine roughness index (RI) using Bump Integrator at the
standard speed of 32 km/h. But it becomes too tough to maintain the
requisite standard speed throughout the road section. The speed of
Bump Integrator (BI) has to lower or higher in some distinctive
situations. So, it becomes necessary to convert these roughness index
values of other speeds to the standard speed of 32 km/h. This paper
highlights on that roughness index conversional model. Using SPSS
(Statistical Package of Social Sciences) software a generalized
equation is derived among the RI value at standard speed of 32 km/h
and RI value at other speed conditions.
Abstract: In today’s world, the LED display has been used for
presenting visual information under various circumstances. Such
information is an important intermediary in the human information
processing. Researchers have been investigated diverse factors that
influence this process effectiveness. The letter size is undoubtedly
one major factor that has been tested and recommended by many
standards and guidelines. However, viewing information on the
display from direct perpendicular position is a typical assumption
whereas many actual events are required viewing from the angles.
This current research aims to study the effect of oblique viewing
angle and viewing distance on ability to recognize alphabet, number,
and English word. The total of ten participants was volunteered to our
3 x 4 x 4 within subject study. Independent variables include three
distance levels (2, 6, and 12 m), four oblique angles (0, 45, 60, 75
degree), and four target types (alphabet, number, short word, and
long word). Following the method of constant stimuli our study
suggests that the larger oblique angle, ranging from 0 to 75 degree
from the line of sight, results in significant higher legibility threshold
or larger font size required (p-value < 0.05). Viewing distance factor
also shows to have significant effect on the threshold (p-value
Abstract: Many quality models have been used to measure egovernment
portals quality. However, the absence of an international
consensus for e-government portals quality models results in many
differences in terms of quality attributes and measures. The aim of
this paper is to compare and analyze the existing e-government
quality models proposed in literature (those that are based on ISO
standards and those that are not) in order to propose guidelines to
build a good and useful e-government portals quality model. Our
findings show that, there is no e-government portal quality model
based on the new international standard ISO 25010. Besides that, the
quality models are not based on a best practice model to allow
agencies to both; measure e-government portals quality and identify
missing best practices for those portals.
Abstract: Since, today in most countries around the world much
attention is paid to planning the smallest unit in the city i.e. the
residential neighborhoods to achieve sustainable urban development
goals, a variety of assessment tools have been developed to assess
and monitor the sustainability of new developments. One of the most
reliable and widely used assessment tools is LEED-ND rating system.
This paper whit the aim of assessing sustainability level of Roshdieh
neighborhood in Tabriz, has introduced this rating system and applied
it in the study area. The results indicate that Roshdieh has the
potential of achieving the standards of sustainable neighborhoods, but
the present situation is far from the ideal point.
Abstract: The paper deals with communication standards for
control and production system. The authors formulate the
requirements for communication security protection. The paper is
focused on application protocols of the industrial networks and their
basic classification. The typical attacks are analysed and the safety
protection, based on requirements for specific industrial network is
suggested and defined in this paper.
Abstract: This article describes the information system for
measuring and evaluating the dose rate in the environment of nuclear
power plants Mochovce and Bohunice in Slovakia.
The article presents the results achieved in the implementation of
the EU project – Research of monitoring and evaluation of nonstandard
conditions in the area of nuclear power plants. The
objectives included improving the system of acquisition, measuring
and evaluating data with mobile and autonomous units applying new
knowledge from research.
The article provides basic and specific features of the system and
compared to the previous version of the system, also new functions.
Abstract: The global solved problem is the calculation of the
parameters of ceramic material from a set of destruction tests of
ceramic heads of total hip joint endoprosthesis. The standard way of
calculation of the material parameters consists in carrying out a set of
3 or 4 point bending tests of specimens cut out from parts of the
ceramic material to be analysed. In case of ceramic heads, it is not
possible to cut out specimens of required dimensions because the
heads are too small (if the cut out specimens were smaller than the
normalised ones, the material parameters derived from them would
exhibit higher strength values than those which the given ceramic
material really has). A special destruction device for heads
destruction was designed and the solved local problem is the
modification of this destructive device based on the analysis of
tensile stress in the head for two different values of the depth of the
conical hole in the head. The goal of device modification is a shift of
the location with extreme value of σ1max from the region of head’s
hole bottom to its opening. This modification will increase the
credibility of the obtained material properties of bioceramics, which
will be determined from a set of head destructions using the Weibull
weakest link theory.
Abstract: The North-eastern part of India, which receives
heavier rainfall than other parts of the subcontinent, is of great
concern now-a-days with regard to climate change. High intensity
rainfall for short duration and longer dry spell, occurring due to
impact of climate change, affects river morphology too. In the present
study, an attempt is made to delineate the North-eastern region of
India into some homogeneous clusters based on the Fuzzy Clustering
concept and to compare the resulting clusters obtained by using
conventional methods and nonconventional methods of clustering.
The concept of clustering is adapted in view of the fact that, impact
of climate change can be studied in a homogeneous region without
much variation, which can be helpful in studies related to water
resources planning and management. 10 IMD (Indian Meteorological
Department) stations, situated in various regions of the North-east,
have been selected for making the clusters. The results of the Fuzzy
C-Means (FCM) analysis show different clustering patterns for
different conditions. From the analysis and comparison it can be
concluded that nonconventional method of using GCM data is
somehow giving better results than the others. However, further
analysis can be done by taking daily data instead of monthly means to
reduce the effect of standardization.
Abstract: In MANET, mobile nodes communicate with each
other using the wireless channel where transmission takes place with
significant interference. The wireless medium used in MANET is a
shared resource used by all the nodes available in MANET. Packet
reserving is one important resource management scheme which
controls the allocation of bandwidth among multiple flows through
node cooperation in MANET. This paper proposes packet reserving
and clogging control via Routing Aware Packet Reserving (RAPR)
framework in MANET. It mainly focuses the end-to-end routing
condition with maximal throughput. RAPR is complimentary system
where the packet reserving utilizes local routing information
available in each node. Path setup in RAPR estimates the security
level of the system, and symbolizes the end-to-end routing by
controlling the clogging. RAPR reaches the packet to the destination
with high probability ratio and minimal delay count. The standard
performance measures such as network security level,
communication overhead, end-to-end throughput, resource utilization
efficiency and delay measure are considered in this work. The results
reveals that the proposed packet reservation and clogging control via
Routing Aware Packet Reserving (RAPR) framework performs well
for the above said performance measures compare to the existing
methods.
Abstract: Nonstandard tests are necessary for analyses and
verification of new developed structural and technological solutions
with application of composite materials. One of the most critical
primary structural parts of a typical aerospace structure is T-joint.
This structural element is loaded mainly in shear, bending, peel and
tension. The paper is focused on the shear loading simulations. The
aim of the work is to obtain a representative uniform distribution of
shear loads along T-joint during the mechanical testing. A new
design of T-joint test procedure, numerical simulation and
optimization of representative boundary conditions are presented.
The different conditions and inaccuracies both in simulations and
experiments are discussed. The influence of different parameters on
stress and strain distributions is demonstrated on T-joint made of
CFRP (carbon fibre reinforced plastic). A special test rig designed by
VZLU (Aerospace Research and Test Establishment) for T-shear test
procedure is presented.
Abstract: reliability-based methodology for the assessment
and evaluation of reinforced concrete (R/C) structural elements of
concrete structures is presented herein. The results of the reliability
analysis and assessment for R/C structural elements were verified by
the results obtained through deterministic methods. The outcomes of
the reliability-based analysis were compared against currently
adopted safety limits that are incorporated in the reliability indices
β’s, according to international standards and codes. The methodology
is based on probabilistic analysis using reliability concepts and
statistics of the main random variables that are relevant to the subject
matter, and for which they are to be used in the performance-function
equation(s) associated with the structural elements under study.
These methodology techniques can result in reliability index β, which
is commonly known as the reliability index or reliability measure
value that can be utilized to assess and evaluate the safety, human
risk, and functionality of the structural component. Also, these
methods can result in revised partial safety factor values for certain
target reliability indices that can be used for the purpose of
redesigning the R/C elements of the building and in which they could
assist in considering some other remedial actions to improve the
safety and functionality of the member.
Abstract: The research focus on study, analyze and design the
model of the infrastructure and computer networks for distance
education, online learning via new media, e-learning and blended
learning. The collected information from study and analyze process
that information was evaluated by the index of item objective
congruence (IOC) by 9 specialists to design model. The results of
evaluate the model with the mean and standard deviation by the
sample of 9 specialists value is 3.85. The results showed that the
infrastructure and computer networks are designed to be appropriate
to a great extent appropriate to a great extent.
Abstract: This paper is concerning the issues of behaviour of
lightweight expanded clay aggregates concrete exposed to high
temperature. Lightweight aggregates from expanded clay are
produced by firing of row material up to temperature 1050°C.
Lightweight aggregates have suitable properties in terms of volume
stability, when exposed to temperatures up to 1050°C, which could
indicate their suitability for construction applications with higher risk
of fire. The test samples were exposed to heat by using the standard
temperature-time curve ISO 834. Negative changes in resulting
mechanical properties, such as compressive strength, tensile strength,
and flexural strength were evaluated. Also visual evaluation of the
specimen was performed. On specimen exposed to excessive heat, an
explosive spalling could be observed, due to evaporation of
considerable amount of unbounded water from the inner structure of
the concrete.
Abstract: The effect of particle size on shear strength of
granular materials are investigated using direct shear tests. Small
direct shear test (60 mm by 60 mm by 24 mm deep) were conducted
for particles passing the sieves with opening size of 2.36 mm.
Meanwhile, particles passing the standard 20 mm sieves were tested
using large direct shear test (300 mm by 300 mm by 200 mm deep).
The large direct shear tests and the small direct shear tests carried out
using the same shearing rate of 0.09 mm/min and similar normal
stresses of 100, 200 and 300 kPa. The results show that the peak and
residual shear strength increases as particle size increases.