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80 articles for “Accounting”
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Research ArticleOpen accessIn the abstractComprehensive Investigation into the Exergy Values of Six Rice HusksYaning Zhang, A.E. Ghaly, Bingxi LiExergy is a measurement of how far a certain system or material deviates from a state of equilibrium with the environment and it is a useful tool for improving the efficiency of energy-resource use. Based on the previous work, the exergy values of six rice husks were investigated in this study. The effects of physical and chemical properties were also … …American Journal of Engineering and Applied Sciences, Vol. 6, Issue 2 · 10 Jun 2013 · 7,596 accessesView PDFCite
Research ArticleOpen accessIn the abstractMotivators, Barriers and Concerns in Adoption of Electronic Filing System: Survey Evidence from Malaysian Professional AccountantsMing-Ling Lai, Kwai-Fatt ChoongProblem statement: Worldwide, electronic filing (e-filing) system and its' adoption has attracted much attention, however, scholarly study on accounting professionals' acceptance of e-filing system is scant. Approach: This study aimed (i) to examine factors that motivated professional accountants to use e-filing (ii) to solicit their usage experience and (iii) to assess the barriers to adoption and other compliance considerations. The … …American Journal of Applied Sciences, Vol. 7, Issue 4 · 30 Apr 2010 · 8,500 accessesView PDFCite
Research ArticleOpen accessIn the abstractContribution of Advective and Non-advective Heat Fluxes to the Heat Budget of a Shallow LagoonRodríguez-Rodríguez MiguelThe heat budget in a shallow lagoon has been established from field measurements at a bihourly scale. Information on the main advective and non-advective heat fluxes were collected during year 2003 at Nueva lagoon (Almería, Southern Spain). Heat storage data was obtained from a thermistor chain located in the deepest part of the lagoon and meteorological information was acquired using … …American Journal of Environmental Sciences, Vol. 1, Issue 2 · 30 Jun 2005 · 6,491 accessesView PDFCite
Research ArticleOpen accessIn the abstractUncertainty Assessment for the Buckling Analysis of Glass Columns with Random ParametersMohammad Momeni, Chiara BedonLoad-bearing elements composed of glass, as known, are often susceptible to buckling collapse mechanisms. This intrinsic characteristic (and thus potential limitation for design) typically derives from the use of relatively small thicknesses to cover large spans and surfaces, thus resulting in a multitude of columns, beams, or plates that are characterized by high slenderness. In the literature, accordingly, several and … …International Journal of Structural Glass and Advanced Materials Research, Vol. 4, Issue 1 · 22 Dec 2020 · 6,295 accessesView PDFCite
Research ArticleOpen accessIn the abstractTrajectory Optimization for First Human Asteroid Exploration MissionAtiksha Sharma, Santosh KosambeAfter the successful completion of robotic expeditions on Mars, an ultimate goal was set for space fairing nations and agencies around the world to send astronauts to Mars by 2030. Unfortunately, a mission to Mars would last upwards for years meanwhile several asteroids fly close to the Earth. A manned trip to an asteroid would be a valuable stepping stone … …Journal of Aircraft and Spacecraft Technology, Vol. 4, Issue 1 · 8 Aug 2020 · 6,433 accessesView PDFCite
Research ArticleOpen accessIn the abstractUsing a Hierarchical Weibull model to Predict Failure Strength of Different Glass Edge ProfilesDavid Thomas Kinsella, Johan LindströmThe edge strength of glass is analyzed using a Weibull statistical framework based on 78 data samples from a range of experiments recorded in literature. Based on the analysis, a 45 MPa strength value (computed as the lower bound in a one-sided confidence interval at the 75% level for the 5-percentile in the distribution) could be conservatively used with arrised, … …International Journal of Structural Glass and Advanced Materials Research, Vol. 4, Issue 1 · 30 Apr 2020 · 8,274 accessesView PDFCite
Research ArticleOpen accessIn the abstractTime-Driven Activity-Based Costing in the Public Sector. The Case of Greek General Chemical State Laboratory under the Greek CrisisAthanasios Vazakidis, Eleftheria KyriakidouThe international globalized environment and the financial crisis have generated new demands with internals (citizens-users) and externals (creditors) pressuring the governments to control public spending and improve efficiency in the supply of public goods/services. The control of the public sector costs seems more important now, in the context of the financial and fiscal crisis of 2008. Activity Based Costing (ABC) … …Journal of Social Sciences, Vol. 16, Issue 1 · 4 Mar 2020 · 7,950 accessesView PDFCite
Research ArticleOpen accessIn the abstractPharaonic or Ottoman in Modern Egyptian Culture: Consequences of ImmigrationDina Aly EzzatIt is often assumed by tourists and other visitors to Egypt that all or most aspects of Egyptian culture originated from the Pharaonic period or ancient Egyptians. This perception is, however, wrong as Egypt over the centuries experienced immigration and even occupation by outside powers who left their mark on the country. The aim or purpose of this paper was … …Journal of Social Sciences, Vol. 16, Issue 1 · 11 Jan 2020 · 9,207 accessesView PDFCite
Research NotesOpen accessIn the abstractThe Phytol-rich Essential Oil from Fresh Medicago hispida Exerts Significant Inhibitory Activity against Escherichia coliLixue Zheng, Leijie Ben, Zhumei Cui et al.Medicago hispida is one of the most widely distributed and commonly cultivated plants of the genus Medicago in China. It is mainly consumed as a vegetable. In this paper, the extraction, chemical composition and antimicrobial potential of the essential oil from fresh M. hispida (EOFMH) were conducted and evaluated for the first time. The extraction yield of EOFMH was found … …American Journal of Biochemistry and Biotechnology, Vol. 15, Issue 4 · 28 Dec 2019 · 7,355 accessesView PDFCite
Research ArticleOpen accessIn the abstractSurvival and Mediation Analysis with Correlated FrailtyUsha S Govindarajulu, Mohsin QadriMany studies have focused on mediation effects, but fewer have focused on these in a time-to-event analysis and even fewer have focused on these effects in a survival model with frailty effects. The purpose of this study was to show unique modeling of correlated frailty effects with mediation and to demonstrate their use through simulations as well as on a … …Current Research in Biostatistics, Vol. 9, Issue 1 · 1 Dec 2019 · 13,005 accessesView PDFCite