Pengaruh Struktur Kepemilikan, Keaktifan Komite Audit, dan Kualitas Audit terhadap Manajemen Laba

The purpose of this study is to demonstrate empirically that ownership concentration, managerial ownership, Audit comitee activeness, and audit quality have negative significant effect on earning management The population used in this study are all manufacture companies listed on IDX in the period of 2010-2012. The sampling method used in this study was purposive sampling method. The analysis technique in this study uses multiple regression analysis with help from a program named SPSS From the analysis performed in this study, ownership concentration is the only variable that has significants negative effect on earnings management. Meanwhile, managerial ownership, audit comitee activeness, and audit quality have positive effect on earning management

INFLUENCE OF DOUBLE SOLUTION TREATMENT ON HARDNESS IN 17-4 PH STEEL

The investigated material is a corrosion-resistant, Cu precipitation hardened steel 17-4PH, which undergoes a macroscopic contraction, as a result of applying the following heat treatment: double solution treatment at 1028°C for 1 h (condition A), ageing at 540°C for 4 h (condition H1025). The second solution treatment at 1028°C was found to eliminate the retained austenite, being the evidence of a completely finished martensitic transformation.Indeed, the only phase identified in all samples was fcc lath martensite exhibiting a parallel striped structure. Unfortunately, this additional heat-treatment operation leads likewise to significant and irregular grain growth, which consequently causes a drop in material hardness. Moreover, the second solution annealing, caused a shift in the XRD peaks to higher 2θ angles, resulting from a lattice parameter decrease by0,25%. The two subsequent heat-treatment procedures bring the lattice parameter back to its initial value. This seemingly reversible process of decrease and increase of the lattice parameter was observed for samples subjected to all the heat treatment operations, strongly suggesting the existence of a relation between the microstructural changes and the macroscopic contraction of the steel material. In addition to the martensitic phase, in the unaged samples, a δ- ferrite phase could be identified by TEM and electron diffraction, which is favorable for ductility and toughness of the material. In all samples, non-coherent fcc-NbC precipitates identified by electron diffraction and EDX mapping having sizes up to 70 nm were found

ВЫБОР НОМИНАЛЬНОЙ МОЩНОСТИ СИЛОВЫХ ТРАНСФОРМАТОРОВ

The article proposes a method for selecting the rated capacity of oil-immersed power transformers adjusted for a more accurate calculation of their load-carrying capability. A more precise method to determine load-carrying capability of oil-immersed power transformers, which is admissible with valid technological normative documents, is offered and reasoned. The major attention focuses on the analysis of the requirements of the technological normative documents on selecting the rated capacity of oil-immersed power transformers. The authors present the critical analysis of the well-established and extremely simplified method for ratedcapacity selection of power transformers and justify its inconsistence.The paper shows that all the methods for selecting power-transformers rated capacity are the simplifications of the transformers load-capability assessment method based on thermal transient-processes computations. It is reasoned that the requirements of any transformer  operational-mode acceptability can be most precisely expressed in the form of critical-point allowable temperatures and the allowable overload-factors used in most applied methods are only indirectly calculated values. Allowable-temperature critical points regimented by the technological normative documents are cited.   The authors point to possible errors of the simplified selection-methods for rated capacity of oil-immersed transformers and adduce the computation results of the mathematical modeling of the thermal transient-processes under simplified conditions assumption to illustrate the  possible errors. The thermal transient-processes computation results for a transformer with   a 168-hour random electrical-load list demonstrate the performance capabilities of the offered  method.Предложен способ выбора номинальной мощности силовых масляных трансформаторов с учетом более точного расчета их нагрузочной способности. Аргументирован более точный метод определения нагрузочной способности силовых масляных трансформаторов, допускаемый действующими нормативными техническими документами. Основное внимание уделено анализу требований нормативных технических документов по выбору номинальной мощности силовых масляных трансформаторов. Проведен критический анализ сложившегося предельно упрощенного метода выбора номинальной мощности силовых трансформаторов и обоснована его несостоятельность. Выполнены обзор и анализ существующих нормативных технических документов по выбору номинальной мощности силовых масляных трансформаторов. Проанализирована эволюция требований нормативных технических документов.Показано, что все методы выбора номинальной мощности силовых трансформаторов являются упрощениями метода определения допустимых нагрузок трансформаторов, основанного на расчете тепловых переходных процессов. Аргументировано, что требования о допустимости любого режима работы трансформатора наиболее точно могут быть выражены в виде допустимых температур критических точек, а допустимые коэффициенты перегрузки, используемые в большинстве применяемых методов, являются лишь косвенно определяемыми величинами. Приведены значения допустимых температур критических точек, регламентированные нормативными техническими документами.Указаны возможные ошибки упрощенного метода выбора номинальной мощности силовых масляных трансформаторов. Для иллюстрации возможных ошибок приведены результаты расчетов математического моделирования тепловых переходных процессов в трансформаторах при принятых в упрощенном методе условиях. Результаты расчетов тепловых переходных процессов в трансформаторе для произвольного графика электрических нагрузок продолжительностью 168 ч демонстрируют возможности предлагаемого метода

Основы автоматизированного проектирования электрической сети промышленного района

A conceptual model for a computer aided design and engineering system has been developed in the paper. The paper presents basic automation process principles including a graphical representation   network and calculation results, convenient user interface, automatic mode calculation, selection of transformer rated power and cross-section area of wires. The developed algorithm and program make it possible to save time and improve quality of project implementation.Построена концептуальная модель системы автоматизированного проектирования. Разработаны и реализованы основные принципы автоматизации процесса – графическое отображение сети и результатов расчета, удобный интерфейс пользователя, автоматический расчет режима, выбор номинальной мощности трансформаторов и площади поперечного сечения проводов. Разработанные алгоритм и программа позволяют сократить время и повысить качество выполнения проектов

INFLUENCE OF DOUBLE SOLUTION TREATMENT ON HARDNESS IN 17-4 PH STEEL

The investigated material is a corrosion-resistant, Cu precipitation hardened steel 17-4PH, which undergoes a macroscopic contraction, as a result of applying the following heat treatment: double solution treatment at 1028°C for 1 h (condition A), ageing at 540°C for 4 h (condition H1025). The second solution treatment at 1028°C was found to eliminate the retained austenite, being the evidence of a completely finished martensitic transformation.Indeed, the only phase identified in all samples was fcc lath martensite exhibiting a parallel striped structure. Unfortunately, this additional heat-treatment operation leads likewise to significant and irregular grain growth, which consequently causes a drop in material hardness. Moreover, the second solution annealing, caused a shift in the XRD peaks to higher 2θ angles, resulting from a lattice parameter decrease by0,25%. The two subsequent heat-treatment procedures bring the lattice parameter back to its initial value. This seemingly reversible process of decrease and increase of the lattice parameter was observed for samples subjected to all the heat treatment operations, strongly suggesting the existence of a relation between the microstructural changes and the macroscopic contraction of the steel material. In addition to the martensitic phase, in the unaged samples, a δ- ferrite phase could be identified by TEM and electron diffraction, which is favorable for ductility and toughness of the material. In all samples, non-coherent fcc-NbC precipitates identified by electron diffraction and EDX mapping having sizes up to 70 nm were found

On Convergence of the Inexact Rayleigh Quotient Iteration with the Lanczos Method Used for Solving Linear Systems

For the Hermitian inexact Rayleigh quotient iteration (RQI), the author has established new local general convergence results, independent of iterative solvers for inner linear systems. The theory shows that the method locally converges quadratically under a new condition, called the uniform positiveness condition. In this paper we first consider the local convergence of the inexact RQI with the unpreconditioned Lanczos method for the linear systems. Some attractive properties are derived for the residuals, whose norms are $\xi_{k+1}$'s, of the linear systems obtained by the Lanczos method. Based on them and the new general convergence results, we make a refined analysis and establish new local convergence results. It is proved that the inexact RQI with Lanczos converges quadratically provided that $\xi_{k+1}\leq\xi$ with a constant $\xi\geq 1$. The method is guaranteed to converge linearly provided that $\xi_{k+1}$ is bounded by a small multiple of the reciprocal of the residual norm $\|r_k\|$ of the current approximate eigenpair. The results are fundamentally different from the existing convergence results that always require $\xi_{k+1}<1$, and they have a strong impact on effective implementations of the method. We extend the new theory to the inexact RQI with a tuned preconditioned Lanczos for the linear systems. Based on the new theory, we can design practical criteria to control $\xi_{k+1}$ to achieve quadratic convergence and implement the method more effectively than ever before. Numerical experiments confirm our theory.Comment: 20 pages, 8 figures. arXiv admin note: text overlap with arXiv:0906.223

Dependent seniors garment design

This paper is part of a PhD research in Textile Engineering at University of Minho and aims to establish an ergonomic pattern design methodology to be used in the construction of garments for elderly women, aged 65 and over, dependent of care. The research was developed with a close contact with four institutions involved in supporting this aged population, located in the cities of Guimaraes (Portugal) and Teresina (Brazil). These clothes should be adequate to their anthropometrics and their special needs, in accordance with important functional factors for the dependency of their caregiver, such as: care for the caregiver and comfort for the user. Questions regarding the functional properties of the materials, the pattern design process, trimmings and the assembling process of the garments are specially considered in the desired comfort levels, in order to provide an adequate handling by facilitating the dressing and undressing tasks, but also to assure the user the needed comfort in all its variables.This work is supported by FEDER funds through the Competitive Factors Operational Program (COMPETE) POCI-01-0145-FEDER-007136 and by national funds through Portuguese Foundation for Science and Technology (FCT), under the project UID/CTM/000264 financed by Science Without Borders/CAPEs.info:eu-repo/semantics/publishedVersio

Process Mining for Six Sigma

Process mining offers a set of techniques for gaining data-based insights into business processes from event logs. The literature acknowledges the potential benefits of using process mining techniques in Six Sigma-based process improvement initiatives. However, a guideline that is explicitly dedicated on how process mining can be systematically used in Six Sigma initiatives is lacking. To address this gap, the Process Mining for Six Sigma (PMSS) guideline has been developed to support organizations in systematically using process mining techniques aligned with the DMAIC (Define-Measure-Analyze-Improve-Control) model of Six Sigma. Following a design science research methodology, PMSS and its tool support have been developed iteratively in close collaboration with experts in Six Sigma and process mining, and evaluated by means of focus groups, demonstrations and interviews with industry experts. The results of the evaluations indicate that PMSS is useful as a guideline to support Six Sigma-based process improvement activities. It offers a structured guideline for practitioners by extending the DMAIC-based standard operating procedure. PMSS can help increasing the efficiency and effectiveness of Six Sigma-based process improving efforts. This work extends the body of knowledge in the fields of process mining and Six Sigma, and helps closing the gap between them. Hence, it contributes to the broad field of quality management