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1
Caylor, Marcus L., e Scott Whisenant. "Depreciation Choice and Future Operating Performance". International Journal of Accounting and Financial Reporting 9, n. 1 (3 gennaio 2019): 89. http://dx.doi.org/10.5296/ijafr.v9i1.13997.
Testo completoAbstract (sommario):
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 depreciation for at least some of their depreciable assets. Our results indicate that the use of accelerated depreciation foreshadows higher future earnings and cash flows for horizons of one, two, and three years ahead.
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Wang, Jin-Ying. "Overpayment to directors and future operating performance". Applied Economics Letters 26, n. 1 (25 gennaio 2018): 1–4. http://dx.doi.org/10.1080/13504851.2018.1430329.
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Huang, Lin, e Yan Shu. "Accounting Accruals, Future Operating Performance, and Public-Listing Age". Emerging Markets Finance and Trade 50, n. 1 (gennaio 2014): 164–82. http://dx.doi.org/10.2753/ree1540-496x500109.
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Uluç, Kutluay, Gregory C. Kujoth e Mustafa K. Başkaya. "Operating microscopes: past, present, and future". Neurosurgical Focus 27, n. 3 (settembre 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 microscopes of this era offered improved performance over his contemporaries' designs. The intervening years saw improvements that reduced the spherical and chromatic aberrations present in compound microscopes. By the late 19th century, Carl Zeiss and Ernst Abbe ushered the compound microscope into the beginnings of the modern era of commercial design and production. The introduction of the microscope into the operating room by Nylén in 1921 initiated a revolution in surgical practice that gained momentum throughout the 1950s with multiple refinements, the introduction of the Zeiss OPMI series, and Kurze's application of the microscope to neurosurgery in 1957. Many of the refinements of the last 50 years have greatly improved the handling and practical operation of the surgical microscope, considerations which are equally important to its optical performance. Today's sophisticated operating microscopes allow for advanced real-time angiographic and tumor imaging. In this paper the authors discuss what might be found in the operating rooms of tomorrow.
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Wu, Wan-Ting. "Choice of performance measures in performance-vested equity compensation and future performance". Corporate Ownership and Control 15, n. 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 measures and a higher tendency to use market measures. The results of logistic regressions show that consistent with the Informativeness Hypothesis, the likelihood of a performance measure’s usage in p-v equity compensation decreases with the relative noise of the measure. The choice of performance measures is also associated with financial performance, business complexity, and growth opportunities. Importantly, I find that firms choosing cash or non-financial measures for p-v equity compensation have worse operating and stock performance in subsequent years and firms using a sales measure for p-v equity compensation have better operating performance subsequently. This paper provides useful insights into academia and practice on the design and consequence of p-v equity compensation.
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황인옥 e Jung-Kyo Kim. "Earnings Management and Future Operating Performance on the Corporate Life Cycle". Korea International Accounting Review ll, n. 74 (agosto 2017): 99–130. http://dx.doi.org/10.21073/kiar.2017..74.005.
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Jo, Jung-Hyun, e Sihyun Kim. "Key Performance Indicator Development for Ship-to-Shore Crane Performance Assessment in Container Terminal Operations". Journal of Marine Science and Engineering 8, n. 1 (19 dicembre 2019): 6. http://dx.doi.org/10.3390/jmse8010006.
Testo completoAbstract (sommario):
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 metrics for each movement, it was possible to define the key performance indicators to be adopted and assess ship-to-shore crane performance. The research results identified that the mean time between failures is decreasing because of the accumulation of long-lasting heavyweight operations, while the number of maintenance of machine parts incidents and man-hours is steadily increasing. The key performance indicators offer a management tool to guide future ship-to-shore container crane inspection and the results provide useful insights for future container crane equipment operation improvements.
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SRETENOVIC, IVAN. "New learnings and strategies for meeting future recovery boiler particulate emission limits with existing electrostatic precipitators". June 2021 20, n. 6 (1 luglio 2021): 405–12. http://dx.doi.org/10.32964/tj20.6.405.
Testo completoAbstract (sommario):
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, advancements in materials, power supplies, and design continue to improve the efficiency and reliability of ESPs. This paper discusses how recovery boiler and electrostatic precipitator (ESP) operating factors affect ESP performance based on process simulations and practical experience, and how these learnings can be implemented to improve future operation of existing ESPs.
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Jaffray, Angus. "Reimagining the future of gas". APPEA Journal 58, n. 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 variable renewable power generation increase their market penetration, the role of gas and the opportunities for gas producers are also changing. Santos is investigating several projects that incorporate new technology and leverage these market changes. These projects include: • conversion of existing operations to run partially or fully on renewable power to reduce fuel consumption, reduce emissions from Santos’ operations, improve reliability and make more product available to the market; • using predictive analytics to improve well performance; • using technology to improve logistics performance; and • leveraging Santos’ existing infrastructure footprint to develop commercial-scale gas, renewable and storage hybrid power projects.
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Jiang, Haiyan, Ahsan Habib e Snow Wang. "Real Earnings Management, Institutional Environment, and Future Operating Performance: An International Study". International Journal of Accounting 53, n. 1 (marzo 2018): 33–53. http://dx.doi.org/10.1016/j.intacc.2018.02.004.
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Yılmaz, Erdal, e Tunay Aslan. "Evaluation of Performance of Tourism Industry Companies listed in Istanbul Stock Exchange (BIST) by TOPSIS Methodology". EMAJ: Emerging Markets Journal 7, n. 2 (16 maggio 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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LIN, YU-EN, HSIANG-HSUAN CHIH, CHIA-HSIEN TANG e TAI-HSUN HUANG. "THE IMPACT OF INTERNAL CONTROL ON FIRM’S RISK AND PERFORMANCE". Annals of Financial Economics 10, n. 02 (dicembre 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 decrease operation risk slightly but has severe effect on future performance. Second, the blockhold would decrease the operation performance for firm disclosing internal control weakness. Finally, the increase of mangers’ holdings would decrease the operating risk, and does not decrease the operating performance. These results argue that if managers increase their stock holdings after firms disclosing the internal control weakness, they would improve the firm’s operation condition and risk management.
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Salehi, Mahdi, Mahmoud Lari DashtBayaz e Sohila Khorashadizadeh. "Corporate social responsibility and future financial performance". EuroMed Journal of Business 13, n. 3 (3 settembre 2018): 351–71. http://dx.doi.org/10.1108/emjb-11-2017-0044.
Testo completoAbstract (sommario):
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 significant association between CSR expenditures and firm financial performance as proxied by both the future changes in return on assets and the future changes in operating cash flows scaled by total assets. Originality/value The present study has examined the relationship between CSR and firm financial performance in a country where, to the authors’ knowledge as in most other developing markets, such a relationship has not been a subject of empirical research. Besides, the use of a three-dimensional measure of financial performance, primarily considering research undertaken in an emerging market, as a valuable contribution may be observed.
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Kabir, Rezaul, e Peter Roosenboom. "Can the stock market anticipate future operating performance? Evidence from equity rights issues". Journal of Corporate Finance 9, n. 1 (gennaio 2003): 93–113. http://dx.doi.org/10.1016/s0929-1199(01)00054-2.
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Eng, Li Li, e Hean Tat Keh. "The Effects of Advertising and Brand Value on Future Operating and Market Performance". Journal of Advertising 36, n. 4 (dicembre 2007): 91–100. http://dx.doi.org/10.2753/joa0091-3367360407.
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Ferrario, Massimo, e Tsumoru Shintake. "High Performance Electron Injectors". Reviews of Accelerator Science and Technology 03, n. 01 (gennaio 2010): 221–35. http://dx.doi.org/10.1142/s1793626810000464.
Testo completoAbstract (sommario):
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 systems are evolving toward a mature technology to produce high quality and stable beams. Nevertheless, reduction of thermal emittance, damping of emittance oscillations and bunch compression are still the main issues and challenges for injector designs. With the advent of energy recovery linacs, superconducting RF guns have been also considered in many new projects as a possible electron source operating in CW mode. An overview of recent advancements and future perspectives of high performance electron injectors are presented in this article.
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Zhang, Di, Qidong Peng, Junqiang Lin, Dongsheng Wang, Xuefei Liu e Jiangbo Zhuang. "Simulating Reservoir Operation Using a Recurrent Neural Network Algorithm". Water 11, n. 4 (25 aprile 2019): 865. http://dx.doi.org/10.3390/w11040865.
Testo completoAbstract (sommario):
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 simulation performance of three models, and analyzed the main factors that affect reservoir operation to provide the reference for future model of application research. Results show (1) the number of iterations and hidden nodes mainly influence the model precision, and the former has more effect than the latter, and the batch size mainly affects the calculated speed; (2) all three models can predict the reservoir outflow accurately and efficiently; (3) the operating decision generated by three models can implement the flood control and power generation goal of the reservoir and meet the operating regulation; and (4) under different hydrological periods, the influence factors of reservoir operation and their importance are different.
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Cheng, Ching Hsue, Sue Fen Huang e Chen Tung Chen. "A Study on Enterprise Performance Prediction Model by Reducing Financial Ratio". Advanced Materials Research 211-212 (febbraio 2011): 1221–25. http://dx.doi.org/10.4028/www.scientific.net/amr.211-212.1221.
Testo completoAbstract (sommario):
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 researchers have long used statistical methods for handling these problems. However, these conventional methods become more complex when relationships in the input/output dataset are nonlinear. Nevertheless, statistical techniques always rely on the restrictive assumptions on linear separability for the predictive variables, multivariate normality, and many of the models of financial performance violate these assumptions. Therefore, to overcome these existing shortcomings, the proposal proposed attribute selection method to extract financial ratio attributes and OWA based multiple attribute decision making (MADM) to analyze enterprise operating performance situation for stakeholders (i.e., management, investors, employees, shareholders and other interested parties). The financial ratios are collected from the open source information retrieval systems of dataset for publicly traded enterprises in Taiwan stock market from 2008. The proposed model use singular value decomposition (SVD) + ordered weight averaging (OWA) for evaluating enterprise operating performance. At last, the results indicate that the proposed selection attribute can explain enterprise financial situation, and proposed model can objectively evaluate the performance of enterprise.
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Shah, Raj, Simon Tung, Rui Chen e Roger Miller. "Grease Performance Requirements and Future Perspectives for Electric and Hybrid Vehicle Applications". Lubricants 9, n. 4 (6 aprile 2021): 40. http://dx.doi.org/10.3390/lubricants9040040.
Testo completoAbstract (sommario):
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 differences under different operating conditions. The operating conditions for grease lubrication in these EVs and HVs are demanding. Greases formulated and manufactured to meet specific performance specifications in EVs and HVs, which will operate within these specific electrification components, will be reviewed. Specifically, the thermal and electrified effects from the higher operating temperatures and electromagnetic fields on lubricant degradation, rheology, elastomer compatibility, and corrosion protection of the grease need to be evaluated to accurately meet the performance requirements for EVs and HV. The major differences between EVs and conventional ICEVs can be grouped into the following technical areas: energy efficiency, noise, vibration, and harshness (NVH), the presence of electrical current and electromagnetic fields from electric modules, sensors and circuits, and bearing lubrication. Additional considerations include thermal heat transfer, seals, corrosion protection, and materials’ compatibility. The authors will review the future development trends of EVs/HVs on driveline lubrication and thermal management requirements. The future development of electric vehicles will globally influence the selection and development of gear oils, coolants, and greases as they will be in contact with electric modules, sensors, and circuits and will be affected by electrical current and electromagnetic fields. The increasing presence of electrical parts in EVs/HVs will demand the corrosion protection of bearings and other remaining mechanical components. Thus, it is imperative that specialized greases should be explored for specific applications in EVs/HVs to ensure maximum protection from friction, wear, and corrosion to guarantee the longevity of the operating automobile. Low-viscosity lubricants and greases will be used in EVs to achieve improvements in energy efficiency. However, low-viscosity fluids reduce the film thickness in the driveline application. This reduced film thickness increases the operating temperature and reduces the calculated fatigue life of the bearings. Bearing components for EVs/HVs will be even more crucial as original equipment manufacturers (OEMs) specify these low-viscosity fluids. The application of premium bearing components using low-viscosity grease will leverage materials, bearing geometries, and surface topography to combat the impact of low-viscosity lubricants. In addition, EVs and HVs will create their own NVH challenges. Wind and road noise are more prominent, with no masking noise from the ICE. Increasing comfort, quality, and reliability issues will be more complicated with the introduction of new electrified powertrain and E-driveline subsystems. This paper elaborates on the current development trends and industrial test standard for the specified grease used for electrical/hybrid driveline lubrication.
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Orpurt, Steven F., e Yoonseok Zang. "Do Direct Cash Flow Disclosures Help Predict Future Operating Cash Flows and Earnings?" Accounting Review 84, n. 3 (1 maggio 2009): 893–935. http://dx.doi.org/10.2308/accr.2009.84.3.893.
Testo completoAbstract (sommario):
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 significantly improves. In addition, employing a future ERC (FERC) methodology, we find evidence suggesting that market participants utilize direct method disclosures for their stated purpose: to better forecast future operating performance. After conducting several tests for self-selection concerns, we conclude that the direct method is valuable to investors when forecasting future cash flows and earnings.
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Matyukhin, V. I., V. A. Dudko e N. V. Grebneva. "Current State and Future Prospects for Improvement of Mineral Melt Production Technologies". Solid State Phenomena 265 (settembre 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 operation of the cupola furnace are also shown in the article. To assess the development of solid fuel combustion in the furnace, the laws that govern the changes in gas composition at the level of stockline have been studied. The results are shown in the Table. The analysis of the current state of thermal and gas-dynamic operation of the mineral wool cupola furnace yielded recommendations for optimization and performance enhancement of the operating cupola furnace.
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SWINNEY, JANE L., RODNEY C. RUNYAN e PATRICIA HUDDLESTON. "DIFFERENCES IN REPORTED FIRM PERFORMANCE BY GENDER: DOES INDUSTRY MATTER?" Journal of Developmental Entrepreneurship 11, n. 02 (giugno 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 complete higher education as it translates into strong future business performance.
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Haque, Faizul, e Thankom G. Arun. "Corporate governance and financial performance: an emerging economy perspective". Investment Management and Financial Innovations 13, n. 3 (23 settembre 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 responsibilities of the board and management, and financial reporting and disclosures. The study results partly confirm the prediction of the agency theory, with a statistically significant positive relationship between a firm’s corporate governance quality and its valuation, even though the relationship between firm level corporate governance and operating performance seems inconclusive. Keywords: corporate governance index, agency theory, financial performance, Bangladesh. JEL Classification: G32, G34, G38, O16
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Cui, Jinghan, Su Liu, Jinfeng Liu e Xiangjie Liu. "A Comparative Study of MPC and Economic MPC of Wind Energy Conversion Systems". Energies 11, n. 11 (12 novembre 2018): 3127. http://dx.doi.org/10.3390/en11113127.
Testo completoAbstract (sommario):
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. The tracking MPC tracks different optimal reference trajectories determined by the MPPT algorithm in these subregions. In the designed EMPC, a uniform economic cost function is used for the entire operating region and the division of the operating region into subregions is not needed. Two common economic performance indices of WECSs are considered in the design of the economic cost function for EMPC. The relation between the two economic performance indices and the implications of the relation on EMPC performance are also investigated. Extensive simulations are performed to show the advantages and disadvantages of the two control algorithms under different conditions. It is found that when the near future wind speed can be predicted and used in control, EMPC can improve the energy utilization by about 2% and reduce the operating cost by about 30% compared to classical tracking MPC, especially when the wind speed varies such that the tracking MPC switches between operating subregions. It is also found that uncertainty in information (e.g., future wind speed, measurement noise in wind speed) may deteriorate the performance of EMPC.
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Sheard, A. G., e R. W. Ainsworth. "The Aerodynamic and Mechanical Performance of a High-Pressure Turbine Stage in a Transient Wind Tunnel". Journal of Turbomachinery 114, n. 1 (1 gennaio 1992): 132–40. http://dx.doi.org/10.1115/1.2927976.
Testo completoAbstract (sommario):
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 facility’s performance are presented in detail. The variations of the those parameters used to define the turbine operating point during facility operation are examined, and the accuracy with which the turbine’s design point was achieved calculated. Aspects of the mechanical performance presented include the results of a finite element stress analysis of the loads in the turbine under operating conditions, and the performance of the rotor bearing system under these arduous load conditions. Both of these aspects present more information than has been available hitherto. Finally, the future work program and possible plans for further facility improvement are given.
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Kim, Kyung Soon, Seong In Moon, Ji Su Kang e Seon Min Bae. "The Effects of Accounting Earnings Quality on Size of Stock Repurchases and Future Operating Performance". Korean Accounting Review 43, n. 6 (31 dicembre 2018): 147–85. http://dx.doi.org/10.24056/kar.2018.11.002.
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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, n. 02 (20 maggio 2013): 1350013. http://dx.doi.org/10.1142/s0219091513500136.
Testo completoAbstract (sommario):
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 as a manifestation of capital raising constraints for unlisted versus listed firms.
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Tian, Wan, Ye e Xing. "Cruise Flight Performance Optimization for Minimizing Green Direct Operating Cost". Sustainability 11, n. 14 (17 luglio 2019): 3899. http://dx.doi.org/10.3390/su11143899.
Testo completoAbstract (sommario):
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 optimizing cruise flight performance can contribute greatly to reduce GDOC. Therefore, this paper sets up an optimal control model to minimize GDOC, establishes a discrete time dynamic system for optimizing the cruise altitude and speed profiles, and searches the optimal results by using dynamic programming. Besides, as meteorological conditions affect aircraft aerodynamics, fuel flow rate, contrail formation, and so on, this paper analyzes meteorological uncertainty by using historic meteorological data. Finally, a route is selected as an example, and the rationality of the optimal results is proven by comparing GDOC with DOC. The results and discussion of the numerical test also show that environmental effects on aircraft operation can be reduced significantly by adopting GDOC as the optimization objective, especially the contrail cost, and the step-climb cruise mode can further reduce GDOC effectively.
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Vorst, Patrick. "Real Earnings Management and Long-Term Operating Performance: The Role of Reversals in Discretionary Investment Cuts". Accounting Review 91, n. 4 (1 settembre 2015): 1219–56. http://dx.doi.org/10.2308/accr-51281.
Testo completoAbstract (sommario):
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 that such interventions diverge from optimality, they can expose the firm to real economic costs. I find that a reversal of an abnormal cut in discretionary investments in the year after the cut has taken place is indicative of REM. I further find that, on average, reversing cuts are associated with lower future operating performance, but that such results vary significantly depending on the various incentives to engage in REM, as well as other factors that affect its associated costs and benefits. These findings are of interest to investors, regulators, and academics with respect to the identification and consequences of REM.
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Didmanidze, O. N., S. N. Devyanin e Ye P. Parlyuk. "Past, present, future of agricultural tractors". Agricultural Science Euro-North-East 21, n. 1 (4 marzo 2020): 74–85. http://dx.doi.org/10.30766/2072-9081.2020.21.1.74-85.
Testo completoAbstract (sommario):
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 required further development of the tractor theory and the idea of the processes quality, and ensured the optimization of design and performance. As a result, the designs of tractors from different manufacturers developed in the same direction. Modern tractors are equipped with electronically controlled turbocharged diesel engines and have systems reducing toxicity of the exhaust gases. Power transmission of the tractors is implemented either with a robotic gearbox without interrupting the power flow, or in a continuously variable format, which ensures a more optimized operating mode. While for small-traction-class tractors stepless power transmission is provided with a mechanical variable speed gear, the rest of the tractors require electronicallycontrolled hydromechanical transmissions. As the capacity of power stations grows and an extensive power grid based on renewable energy resources is developed, the demand for electric tractors is to be increased. Tractors with hybrid power plants are likely to be produced at the transitional stage of development. They have the advantages of controlling processes in the machine and tools, the ability to provide agricultural implements with electric power for carrying out their work processes and ensuring their active drive to develop traction as well.
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Peakman, Aiden, Thomas Bennett, Kerr Fitzgerald, Robert Gregg e 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.
Testo completoAbstract (sommario):
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 framework – NEXUS – to enable modelling of all fuel rods in the core using the ENIGMA fuel performance code and computed power histories from core simulation packages (currently limited to PARCS or SIMULATE). One of the main objectives was to create a tool that was both computationally efficient and user friendly. The former was achieved by making use of parallelisable architecture, while the latter was achieved by minimising necessary user input and providing tools for easy interrogation of the fuel performance output. NEXUS has been applied to several LWR operational scenarios, which we summarise in this paper, including steady-state operation of an ABWR, and a rod ejection accident in a small modular soluble boron free PWR and a GWe-class PWR. We also summarise current development activities related to integrating NNL’s in-house fuel performance Monte Carlo uncertainty analysis software CASINO into the NEXUS framework.
32
Chen, Jing Pu, e Na Zhang. "An Empirical Analysis on Financial Capability and Operating Performance of China’s Listed Tourism Companies". Advanced Materials Research 204-210 (febbraio 2011): 1009–13. http://dx.doi.org/10.4028/www.scientific.net/amr.204-210.1009.
Testo completoAbstract (sommario):
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 tourism industry in the future. China’s tourism companies should use the financial leverage moderately and improve the inventory-turnover ratio and receivables-turnover ratio constantly to make the company's operating performance reach to a new height.
33
Beauchamp, Charles F. "The Future Of Master Limited Partnerships". Journal of Applied Business Research (JABR) 30, n. 5 (27 agosto 2014): 1492. http://dx.doi.org/10.19030/jabr.v30i5.8802.
Testo completoAbstract (sommario):
<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 structure are entering the MLP market. This raises major questions regarding the sustainability of these firms as MLPs. This study examines the future of MLP markets within the context of traditional and non-traditional new entrants. Furthermore, the emergence of institutional investors on MLP markets is discussed.</p>
34
Moradi, Mahdi, Mahdi Salehi e Mohammad Zamanirad. "Analysis of incentive effects of managers’ bonuses on real activities manipulation relevant to future operating performance". Management Decision 53, n. 2 (16 marzo 2015): 432–50. http://dx.doi.org/10.1108/md-04-2014-0172.
Testo completoAbstract (sommario):
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 performance. The sample consists of compositional data in the period from 2006 to 2012. Findings – The authors find a negative relationship between real earnings management and managers’ bonuses and detect that managers prefer to use accrual earnings management to earn more bonuses. The results also show that real earnings management will reduce a firm’s performance in future periods, and on the other hand that increasing managers’ bonuses links to improvement of the firm’s future performance. The results suggest that managers are typically aware of the negative effects of real earnings management on the firm’s future performance and thus prefer to improve the firm’s performance in securing their bonuses when their ability to manage accruals is constrained. Originality/value – The implications of this paper provide further evidence on how managers’ bonuses affect their discretion in using accrual and real earnings management. This finding is important to investors and regulators.
35
Ignjatović, Marko G., Bratislav D. Blagojević, Mirko M. Stojiljković, Aleksandar S. Anđelković, Milena B. Blagojević e 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.
Testo completoAbstract (sommario):
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 environment. In order to achieve this type of operation, optimization methods must be applied. Methodology to create HVAC system operation strategies on a daily basis is presented. Methodology is based on using building energy performance simulation software EnergyPlus, available weather data, global sensitivity analysis, and custom developed software with particle swarm optimization method applied over the moving horizon. Global sensitivity analysis is used in order to reduce number of independent variables for the optimization process. The methodology is applied to office part of real combined-type building located in Niš, Serbia. Use of sensitivity analysis shows that the reduced number of independent variables for the optimization would lead to similar thermal comfort and energy consumption, with significant computer runtime reduction.
36
WILLIAMS, COLIN C., e BRUNILDA KOSTA. "EVALUATING THE IMPLICATIONS OF STARTING-UP UNREGISTERED ON FUTURE FIRM PERFORMANCE: EVIDENCE A 2019 SURVEY IN ALBANIA". Journal of Developmental Entrepreneurship 25, n. 02 (giugno 2020): 2050010. http://dx.doi.org/10.1142/s1084946720500107.
Testo completoAbstract (sommario):
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 unregistered have significantly higher annual sales growth than enterprises that registered from the outset. To explain this, the argument is that in weak institutional environments, such as Albania, the advantages of operating unregistered at the outset outweigh the benefits of registration. The result is a call to re-theorize firm performance in the informal sector and for policy to shift toward a more facilitating approach that enhances benefits of registration.
37
Joy, David C. "Electron Sources: Past, Present, and Future". Microscopy Today 2, n. 4 (luglio 1994): 7–8. http://dx.doi.org/10.1017/s1551929500065482.
Testo completoAbstract (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 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 few angstroms to a few microns, and a probe current which may go from less than a pico-amp. to more than a microamp. This wide range of operating parameters makes the choice of the optimum source for scanning microscopy a difficult decision.
38
Berkan Bicer, Mustafa. "A Novel Coplanar Waveguide-Fed Compact Microstrip Antenna for Future 5G Applications". Tehnički glasnik 14, n. 2 (11 giugno 2020): 104–10. http://dx.doi.org/10.31803/tg-20190911095938.
Testo completoAbstract (sommario):
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 moment (MoM) and the finite integration technique (FIT). The 10 dB bandwidth for return loss results obtained with the use of the computation methods show that the proposed antenna performs well for 5G applications operating in the 24.25 – 27.50 GHz, 26.50 – 29.50 GHz, 27.50 – 28.35 GHz and 37 – 40 GHz frequency bands.
39
Hsu, Chih-Neng, e Shih-Hao Wang. "Evaluating the Performance of Water Chillers Equipped with Constant- or Variable-Frequency Centrifugal Compressors". Processes 9, n. 6 (14 giugno 2021): 1039. http://dx.doi.org/10.3390/pr9061039.
Testo completoAbstract (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. According to the actual test results, the commercial performance code program and parameter table of the water chiller were established. Based on the performance matching of different load chillers, the on-site load capacity was analyzed and the effective water chiller performance and model matching were determined as the best choice for the tonR number of the deicing machine and unit matching, providing a reference for a future large water chiller that cannot be used on site for a single unit tonR. To achieve energy-saving benefits, different types of compressors, different refrigeration tonR operation, constant-frequency unit and variable-frequency unit alternate operation, and different operating performance load percentage operation can be allocated. Finally, the results show that, when the cooling water inlet temperature is fixed, the Maglev variable-frequency centrifugal compressor water chiller is better than the constant-frequency centrifugal water chiller, and also better than the variable-frequency centrifugal water chiller. The larger the freezing tonR of the variable-frequency centrifugal water chiller, the smaller the difference between COPR and EER. When the cooling water inlet temperature changes, the Maglev variable-frequency centrifugal water chiller is better than the constant-frequency centrifugal water chiller, and it is also better than the variable-frequency centrifugal water chiller. The larger the freezing tonR of the variable-frequency centrifugal water chiller, the smaller the difference between COPR and EER. Moreover, the operating performance of the constant-frequency centrifugal water chiller is between 60% and 90%, which can maintain relatively high COPR and EER values. The operating performance of the variable-frequency centrifugal water chiller is between 40% and 70%, which can maintain relatively high COPR and EER values. Compared with the constant-frequency and variable-frequency, the Maglev variable-frequency centrifugal water chiller can maintain higher COPR and EER values when the operating performance is between 10% and 100%. When the operating performance is between 10% and 70%, it can maintain very high COPR and EER values. When the water chiller is selected in the field, the energy-saving of COPR and EER will be given priority. Therefore, the load capacity can be used to effectively manage the water chiller performance and model selection, so that the operation performance can reach the best percentage and energy saving can be achieved.
40
Wang, Wei, Hua Zhang e Can Chen. "Performance Analysis of Self-Cleaning Hard Coating on Insulators after Trial Operation". Applied Mechanics and Materials 341-342 (luglio 2013): 1346–50. http://dx.doi.org/10.4028/www.scientific.net/amm.341-342.1346.
Testo completoAbstract (sommario):
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 SCHC has better performance than RTV overall and still needs to be improved in the future.
41
Fedyk, Tatiana, e Natalya Khimich. "R&D investment decisions of IPO firms and long-term future performance". Review of Accounting and Finance 17, n. 1 (12 febbraio 2018): 78–108. http://dx.doi.org/10.1108/raf-09-2016-0147.
Testo completoAbstract (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 strategies: if earnings are the main value driver, firms tend to underinvest in R&D; and if R&D expenditures are the main value driver, firms tend to overinvest in R&D. Findings The authors show that the R&D investment decision varies systematically with cross-sectional characteristics: firms that are at the growth stage, unprofitable or belong to science-driven industries are more likely to overinvest, while firms that are able to avoid losses by decreasing R&D expenditure are more likely to underinvest. Finally, they find that R&D overinvestment leads to future underperformance as evidenced by poor operating return on assets, lower product market share, higher frequency of delisting due to poor performance and negative abnormal stock returns. Originality/value While prior literature concentrates on R&D underinvestment as a tool of reporting higher net income, the authors demonstrate the existence of an alternative strategy used by many IPO firms – R&D overinvestment.
42
Joy, David C. "Electron sources: Past, present, and future". Proceedings, annual meeting, Electron Microscopy Society of America 51 (1 agosto 1993): 764–65. http://dx.doi.org/10.1017/s0424820100149659.
Testo completoAbstract (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 few angstroms to a few microns, and a probe current which may go from less than a pico-amp to more than a microamp. This wide range of operating parameters makes the choice of the optimum source for scanning microscopy a difficult decision.Historically, the first step up from the sealed glass tube ‘cathode ray generator’ was the simple, diode, tungsten thermionic emitter.
43
Law, Philip, e Desmond Yuen. "Financial analysis and corporate governance of AA: A case study". Corporate Ownership and Control 16, n. 2 (2019): 19–24. http://dx.doi.org/10.22495/cocv16i2art2.
Testo completoAbstract (sommario):
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 governance in future.
44
Shin, Minshik, e 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, n. 12 (31 dicembre 2016): 1793–816. http://dx.doi.org/10.18032/kaaba.2016.29.12.1793.
Testo completo
45
Griffin, Paul A., Hyun A. Hong, Yun Liu e Ji Woo Ryou. "The dark side of CEO social capital: Evidence from real earnings management and future operating performance". Journal of Corporate Finance 68 (giugno 2021): 101920. http://dx.doi.org/10.1016/j.jcorpfin.2021.101920.
Testo completo
46
Xiang, Jun Ting, Jӧrg Uwe Schlüter e Fei Duan. "CFD Validation and Analysis of a Single-Stage Axial Compressor". Applied Mechanics and Materials 629 (ottobre 2014): 109–18. http://dx.doi.org/10.4028/www.scientific.net/amm.629.109.
Testo completoAbstract (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 valid results for future reference.
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Wang, Xiao Jing, Fan Wang e Ji Jin. "Study on the Property Dynamic Filtration Performance of Anthranilic Acid Copper in Environment Engineering". Applied Mechanics and Materials 340 (luglio 2013): 903–7. http://dx.doi.org/10.4028/www.scientific.net/amm.340.903.
Testo completoAbstract (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.
48
Ma, Rui, Yu Ting Wu, Chun Xu Du, Xia Chen, De Lou Zhang e Chong Fang Ma. "Space Vibration Simulation Test of Vapour Compression Heat Pump". Applied Mechanics and Materials 829 (marzo 2016): 46–51. http://dx.doi.org/10.4028/www.scientific.net/amm.829.46.
Testo completoAbstract (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 cooling performance (COP) of 3.09 is achieved. Vibration test is equipped to provide a guarantee for future success carrying. The performance of vapour compression heat pump at high and low temperature and vacuum environment will be carried out.
49
Cheng, Jen-Son, e Hui-Yao Lin. "Effects of moving experience practice on operating performance of a resort hotel". Acta Oeconomica 64, Supplement-2 (1 novembre 2014): 1–12. http://dx.doi.org/10.1556/aoecon.64.2014.suppl.1.
Testo completoAbstract (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 and hypothesis test. The research results are concluded as below. 1. Moving Experience reveals partially positive effects on Efficiency in Operating Performance. 2. Moving Experience appears to have significantly positive effects on Growth in Operating Performance. 3. Moving Experience presents remarkably positive effects on Profitability in Operating Performance. 4. Population attributes show effects on the correlations between Moving Experience and Operating Performance.
50
Zarogiannis, Theodoros, Athanasios I. Papadopoulos e Panos Seferlis. "Off-Design Operation of Conventional and Phase-Change CO2 Capture Solvents and Mixtures: A Systematic Assessment Approach". Applied Sciences 10, n. 15 (31 luglio 2020): 5316. http://dx.doi.org/10.3390/app10155316.
Testo completoAbstract (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 different solvents exert on multiple CO2 capture performance indicators within a wide operating range. The resulting capture process performance was then assessed for each solvent within a multi-criteria approach, which simultaneously accounted for off-design conditions and nominal operation. The considered performance criteria included the regeneration energy, solvent mass flow rate, cost and cyclic capacity, net energy penalty from integration with an upstream power plant, and lost revenue from parasitic losses. The 10 investigated solvents included the phase-change solvents methyl-cyclohexylamine (MCA) and 2-(diethylamino)ethanol/3-(methylamino)propylamine (DEEA/MAPA). We found that the conventional mixture diethanolamine/methyldiethanolamine (DEA/MDEA) and the phase-change solvent DEEA/MAPA exhibited both resilience to disturbances and desirable nominal operation for multiple performance indicators simultaneously.