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Vibration Behaviour of Shear Deformable Laminated Plates Composed of Non-Homogeneous Layers
No full textThe free vibration behavior of laminated plates consisting of non homogenous orthotropic layers is presented. First, the mechanical properties
of laminated plates composed of non-homogenous (NH) orthotropic layers
are modelled. After establishing the basic relations of laminated plates
within shear deformation theory (SDT), governing equations are derived in
the framework of Donnell type plate theory. The solution of the governing
equations is carried out by the Galerkin method and the analytical
expression is found for the linear frequency of plates composed of non homogenous orthotropic layers. Finally, the influences of various factors
such as shear stresses, non-homogeneity, number and arrangement of layers
on the frequency of rectangular plates are examined
Energizing workplace dynamics: Exploring the nexus of relational energy, humor, and PsyCap for enhanced engagement and performance
No full textThis study delves into the dynamics of relational energy (RE) within an organizational context, examining some of its antecedents and decedents. Specifically, it investigates the influence of psychological capital (PsyCap) and humor on RE, and, subsequently, the latter’s impact on job performance (JB) mediated by job engagement (JE). A research model based on structural equation modeling carried out with 481 employees in private service industries demonstrates several key relationships. It reveals that both PsyCap and affiliative humor positively affect RE, while aggressive humor exerts a negative influence. Furthermore, RE shows a positive association with JE and JP, with JE serving as a mediator. To the authors’ knowledge, this is the first study to present an integrated model encompassing this exact combination of influencers and consequences of RE, as well as the first to be investigated within the Western Balkans cultural context. Therefore, it represents a novel approach. Additionally, the research addresses crucial questions regarding the existence and strategic significance of RE within organizational interactions. The findings offer valuable insights for organizations seeking to enhance employee engagement, performance, and wellbeing—even during health crises such as COVID-19—by fostering RE. This study advances the understanding of RE in organizational settings and provides a foundation for future research in this domain
An expansion method for generating travelling wave solutions for the (2 + 1)-dimensional Bogoyavlensky-Konopelchenko equation with variable coefficients
No full textThis paper presents a new approach to studying nonlinear evolution equations with variable coefficients and
applies it to the Bogoyavlensky-Konopelchenko equation. The Bogoyavlensky-Konopelchenko equation, which
describes the interaction between a long wave and a Riemann wave in a special fluid, has many applications in
fluid dynamics of mathematical physics. Most studies in the literature focus on the Bogoyavlensky Konopelchenko equation with constant coefficients. This can lead to deficiencies in the understanding of the
physical phenomena revealed by the model. To overcome this limitation, terms with time-varying coefficients are
introduced into the Bogoyavlensky-Konopelchenko equation. With the addition of these terms, the model is
brought closer to the real problem and the physical phenomenon can discussed with more freedom. This study
has three main focal points. Firstly, it introduces a novel approach designed for nonlinear evolution equations
characterized by variable coefficients. Secondly, the proposed method is applied to generate solutions for the
Bogoyavlensky-Konopelchenko equation, showcasing distinctions from existing literature. Finally, the effects of
time-varying coefficients on solitons and their interactions with each other in the generated travelling wave
solutions are analysed in detail under certain restrictive conditions. The results shed light on the physical
behavior of the Bogoyavlensky-Konopelchenko equation with variable coefficients and contribute to a better
understanding of similar models. The proposed method opens new possibilities for the study of nonlinear evo lution equations with variable coefficients and provides avenues for analytical investigation of their solutions
The effect of differences in accounting revenue according to the Turkish tax system and TFRS 15 revenue from customer agreements on deferred tax
Get PDFSosyal Bilimler Enstitüsü, Muhasebe Denetimi Bilim DalıGünümüzde dünyada çoğu ticari faaliyet tüzel kişiliğe sahip şirketler tarafından gerçekleştirilmektedir. Şirketlerin yer aldığı ülkelerdeki vergi sistemi ve mevzuatları birbirlerine göre farklılık içerdiğinden finansal tablo kullanıcılarının, mali tabloları anlayıp değerlendirmesi, işletme performansını analiz edebilmesi ve ortak lisan kullanabilmesi amacıyla uluslararası alanda geçerli olan muhasebe standartlarına ihtiyaç duyulmuştur. Bu sebepten dolayı Uluslararası Muhasebe Standartları ve Uluslararası Finansal Raporlama Standartları oluşturulmuştur. Söz konusu standartlar Türkiye'de; Türkiye Muhasebe Standartları ve Türkiye Finansal Raporlama Standartları olarak Türkçeye tercüme edilmiştir. Bu standartlar arasında yer alan UFRS 15 standardını, Türkiye'de Kamu Gözetimi Muhasebe ve Denetim Standartları Kurumu "TFRS 15 Müşteri Sözleşmelerinden Hasılat" standardı olarak düzenlemiş ve 9 Eylül 2016 tarihli ve 29826 sayılı Resmi Gazete 'de 54 sıra no'lu tebliğ yayımlanarak 1 Ocak 2018 tarihinden itibaren uygulanmak üzere yürürlüğe girmiştir. TFRS 15 Müşteri Sözleşmelerinden Hasılat Standardı içerisinde başlıca inşaat, perakende, yazılım vb. sektörün bulunduğu çoğu alanda hasılatın tespiti, muhasebeleştirilmesi ve raporlanması hususunda değişiklik meydana getirmiştir. Hasılatın tespitinde ve muhasebeleştirilmesinde, TVS ve TMS/TFRS'de farklılıklar mevcuttur. Bu durum şirketlerin dönem sonunda açıkladığı kâr ve zarar tutarlarında farklılıklara sebebiyet vermektedir. Bu çalışmasının amacı, TVS ve TFRS 15'e göre hasılatın muhasebeleştirilmesindeki farklılıkların TMS 12'ye göre hesaplanan ertelenmiş vergiye olan etkisinin uygulamalı ve karşılaştırmalı olarak analiz edilmesidir. Anahtar Kelimeler: TFRS 15, TMS 12, Türk Vergi Sistemi, Hasılat, Ertelenmiş VergilerToday, most commercial activities in the world are carried out by companies with legal personality. Since the tax systems and legislations in the countries where the companies are located differ from each other, there is a need for internationally valid accounting standards in order for financial statement users to understand and evaluate financial statements and analyze business performance as using common language. For this reason, International Accounting Standards and International Financial Reporting Standards have been established. In Turkey, these standards have been translated into Turkish as Turkish Accounting Standards and Turkish Financial Reporting Standards. In Turkey, Public Oversight, Accounting and Auditing Standards Authority regulated the IFRS 15 standard as "TFRS 15 Revenue from Contracts with Customers" standard and communiqué numbered 54 was published in the Official Gazette dated September 9, 2016 and numbered 29826 and entered into force to be implemented as of January 1, 2018. TFRS 15 Revenue from Contracts with Customers has brought about changes in the determination, recognition and reporting of revenue in many areas including construction, retail, software, etc. sectors. There are differences in the determination and recognition of revenue in TVS and TMS/TFRS. This situation causes differences in the profit and loss amounts disclosed by companies at the end of the period. The purpose of this study is to analyze the revenue recognition under TVS and TFRS 15. Keywords: TFRS 15, TMS 12, Turkish Tax System, Revenue, Deffered Taxe
Audit Expectation Gap: An empirical analysis from Nigeria
No full textIt is not uncommon to associate the failure of corporate entities to the performance of external auditor (s) due to the variance in the opinion of the auditors and users of financial information on the duties of external auditors. In view of above, this study investigated the subsistence of Audit Expectation Gap (AEG) in Nigerian quoted firms with reference to four (4) AEG factors. The study employed" cross-sectional survey research design with online structured questionnaire" via Google form link shared among the respondents. A total of three hundred and ten (310) valid responses through the purposive sampling method were used for the analysis. Meanwhile, the" validity and reliability" of the questionnaire were earlier established. The data were later analysed using the Mann-Whitney U test at 5 percent" level of significance". The result showed the presence of AEG with respect to going concern, independence and responsibility factors. The study concluded that the AEG is still a menace in the accounting profession especially with reference to the Nigerian quoted firms. Therefore, it is recommended that Nigerian quoted firms should ensure the maintenance of sound accounting and internal control systems as well as upholding the independence of external auditor (s)
Logistics Optimization Using Hybrid Genetic Algorithm (HGA): A Solution to the Vehicle Routing Problem With Time Windows (VRPTW)
No full textThe Vehicle Routing Problem with Time Windows (VRPTW) is paramount in elevating operational efficiency, driving cost reductions, and enhancing customer satisfaction. It is a renowned challenge with diverse real-world applications, where the core objective is determining the most efficient routes for a fleet of vehicles. This research introduces a cutting-edge Hybrid Genetic Algorithm-Solomon Insertion Heuristic (HGA-SIH) solution, reinforced by the powerful Solomon Insertion constructive heuristic to solve the VRPTW as an NP-hard problem. The performance of the proposed HGA-SIH is validated against Solomon's VRPTW benchmark instances. The results showcase the outstanding performance of HGA, achieving Best-Known Solutions (BKS) for 11 instances and enhancing BKS solutions in one instance. Experimental findings validate that HGA-SIH consistently delivers results on par with or surpasses those obtained by several cutting-edge algorithms when evaluated based on various solution quality metrics. HGA-SIH consistently excels in efficiently managing the number of vehicles while minimizing travel distances, resulting in slight deviations from BKS that remain within practical limits. The research highlights the adaptability and efficacy of HGA-SIH in addressing a wide range of VRPTW scenarios, thereby making substantial contributions to logistics and supply chain optimization
Multi-objective operation of PV-ESU Powered EV charging station
Get PDFBeijing CAS Industrial Energy and Environment Technology Institute (BIEET); IEEE; University of Electronic Science and Technology of China (UESTC)7th Asia Conference on Energy and Electrical Engineering, ACEEE 2024 -- 20 July 2024 through 22 July 2024 -- Chengdu -- 202296Recently electric vehicles (EV s) have been popular choice in many countries due to low carbon emission and less operation cost. The rapid increase in EV s inevitably increases the number of charging stations used to charge them, and this naturally leads to more power demand at certain times of the day. It is also apparent that the increase in energy demand leads to an increase in electricity prices, as well as an increase in power loss in transmission lines. This may reduce the current aura of EV s, as higher electricity prices mean more expensive charging costs. Therefore, creating more competitive conditions at existing charging stations for lower charging costs is essential for a sustainable future. In this study, the primary objective is to reduce the charging cost by integrating a 20-kWp photovoltaic (PV) array and a 20-kWh energy storage unit (ESU) into an existing charging station fed from the grid and considering the overload of the grid and user charging preference. This multi-objective problem is solved for optimal daily cost using the binari-coded genetic algorithm (BCGA). The results show that proposed optimization model worked well, and the charging cost decreased depending on user preferences.Istanbul Ticaret University; Board of Trustees, (ACEEE 2024
Investigating the cost stickiness behavior of organizations after the economic recession caused by the COVID-19 pandemic
Get PDFThe global economic recession has caused pessimism in terms of prospects of sales recovering in the future. The present study is an attempt to investigate the cost stickiness behavior by focusing on specific characteristics of companies. The research was done through documentary analysis and access to quantitative data, with the use of statistical methods for analysis as panel data. The statistical population of the actual study included all companies listed on the India stock exchange from 2017 to 2021. They were selected after screening 128 listed companies. The regression method was used to examine the relationship between variables and to present a forecast model. The results of testing the first hypothesis showed that companies’ costs are sticky and according to the results of this hypothesis, an increase in costs when the level of activity increases is greater than the level of reduction in costs when the volumes of the activities are decreased. The results of the second hypothesis showed a remarkable relationship between the cost stickiness and specific characteristics of companies (size, number of employees, long-term assets, financial leverage, and accuracy of profits forecast). Based on the third hypothesis, there is a notable difference between cost stickiness at different levels of specific characteristics of companies. Therefore, the results show that environmental uncertainty such as COVID-19, increases cost stickiness.Ministry of Education and Science of the Russian Federation, Minobrnauka, (075-15-2022-1121); Science Fund of the Republic of Serbia, (7750185); Ministarstvo Prosvete, Nauke i Tehnološkog Razvoja, MPNTR, (451-03-65/2024-03/200124
Neural networking-based analysis of heat transfer in MHD thermally slip Carreau fluid flow with heat generation
No full textThe formulation of heat transfer in non-Newtonian fluid models remains a topic of great interest for researchers. The ultimate flow differential equations in this direction are non-linear and hence difficult to solve analytically. Therefore, we offer state of the art determination of film effectiveness (heat transfer coefficient) by using artificial intelligence (AI). To be more specific, the Carreau fluid model is formulated at a flat surface along with thermal slip, heat generation, velocity slip, chemical reaction, and magnetohydrodynamics (MHD) effects. The developed equations are reduced by the application of the Lie symmetry approach and solved by the shooting method. The artificial neural networking model is built by using 132 sample values of the Nusselt number (NN) as an output. Porosity parameter, Prandtl number, magnetic field parameter, and heat production parameter are all inputs. 92 (70 %) is designated for training, whereas 20 (15 %) is designated for validation and testing. The Levenberg-Marquardt algorithm is used to train the neural network. The constructed artificial neural networking (ANN) is best to predict the NN at a flat surface. It is observed that for large Prandtl numbers, the magnitude of the Nusselt number is greater for porous surface, but the converse is true for magnetic field parameter
Characterization of a novel natural plant-based fiber from reddish shell bean as a potential reinforcement in bio-composites
No full textThe main aim of this study is to identify a new sustainable plant-based fiber extracted from the reddish shell bean plant to investigate its usage in polymer matrix composites. Natural reddish shell bean fiber was extracted from vegetable shells with a biological degradation method. To determine the fiber characteristic properties, physical, chemical, and instrumental tests were performed on reddish shell bean fiber. The surface of the sample was determined with a scanning electron microscope, and it shows that the fiber has a rough surface along its length. In addition, an image processing approach was devised and implemented to determine the average fiber diameter of the reddish shell bean fiber. The elemental composition of fiber was obtained as 50.67 wt.% oxygen, 47.89 wt.% carbon, and 1.52 wt.% calcium with an energy disperse X-ray analysis device. In addition, fiber diameter was predicted as 785.87 ?m with the image processing technique. The fiber density was measured as 1080 kg/m3. The crystallinity index of reddish shell bean fiber was calculated as 57%, and the fiber stables up to 328.23°C. The ultimate tensile strength of reddish shell bean fiber was obtained as 111 MPa. The elongation at break and estimated values of Young’s modulus of reddish shell bean fiber are 1.83% and 6.11 GPa, respectively. According to the results, reddish shell bean fiber can be utilized as reinforcement in polymer matrix composites