404 research outputs found

    An Integrated Study for Solving High Vibration Problem of A Deep Well Turbine Pump

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    In this study, a deep well vertical turbine pump experienced extremely high vibrations for a long time although it still being new. It hasn't been in operation for over 6 months. A novel strategy is implemented by using well-conceived techniques. The experimental modal analysis is confirmed a presence of a natural frequency. Modifications are carried out to overcome resonance. Finite element analysis is applied to determine the reed critical frequencies as a powerful tool to identify and mitigate vibration issues. On-site motor balancing is done to remove vibrations due to the residual imbalance. Results reveal decreasing vibration level by about 8% after solving all problems. &nbsp

    Economic implications of proposed accounting for stock-based compensation.

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    The effects of the airline deregulation on shareholders\u27 wealth.

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    An Empirical Investigation of Corporate Voluntary Disclosure of Management\u27s Responsibilities for Financial Reporting

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    The Sarbanes-Oxley Act of 2002 mandates senior management to certify under oath that information contained in SEC filings is accurate and complete, and attest to the effectiveness of the internal control system. This study examines the factors that influenced senior management to voluntarily issue a statement of responsibilities in annual reports for a five-year period prior to this legislation. Exploring these factors sheds light on three major issues: (1) identifying the environment under which the new legislation would better achieve its objectives; (2) probing into the concerns of firms that must comply with the new legislation; and (3) highlighting implications for the external auditor in planning the audit and assessing audit risk. We hypothesize that confidence in internal control and monitoring mechanisms at larger firms, corporate profitability, business risk and volatility, ownership structure, leverage, and governance monitoring are critical factors in management\u27s decision to report on its responsibilities in financial statements. The results reveal that senior management at larger firms were more likely to voluntarily disclose its responsibilities, ostensibly to maintain credibility with third parties and mitigate sensitivity to political costs. Moreover, management presiding over more-profitable firms were forthcoming with such disclosures, demonstrating a desire to signal its successful stewardship and organizational success. Lastly, senior management of firms in more volatile or uncertain environments displayed an aversion to risk that negatively influenced its disclosure decision. Monitoring by institutional owners, audit committees, and independent auditors displayed little influence on management\u27s disclosure decision

    Synthesis, anti-Infammatory, Analgesic, Molecular Modeling and ADMET Studies of Novel Diclofenac Derivatives Containing Alanyl Moiety

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    The present work aims to synthesize novel diclofenac derivatives containing L-alanine moiety. The synthesized compounds docked into the active site to discover validated inhibitors of cyclooxygenases (COX-1 and COX-2). The calculations in-silico were predicted that, the compound with lowest energy of docked poses was interacted with residues of active site, perhaps could be making them possible selective inhibitors against (COX-2) and physiologically  active. The binding score of compound compared with reference drug, and show extensive interactions with the targets, which may consider it a suitable selective inhibitor against   (COX-2). Keywords: Alanine, Diclofenac, COX, DOCKING, ADMET

    The Relative Importance of Earnings and Book Value in Regulated and Deregulated Markets: The Case of the Airline Industry

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    This paper examines the valuation effects of earnings and book values on security prices of the airline companies under two different market structures: the regulated and the deregulated periods. In regulated markets, and under the cost recovery plus adequate rate of return on assets, security prices are highly aligned with book values of the respective companies. In the airline industry, regulation took the form of guaranteed routes and of subsidies to service rural areas. In addition, many airlines provide international service which was not subject to US regulations. These features give rise to the differential effect of both book values and earnings. In deregulated times, airline firms operate in highly competitive markets with large airline firms enjoying the benefits of economy of scale and service diversification. Thus, both the asset capitalization (book value) and operational efficiencies (earnings) would be major indicators in the market assessment of the firm\u27s future profitability and security price. The literature lacks empirical evidence in examining the relative importance of earnings and book values in regulated and deregulated markets, especially in an airline industry. This paper aims at extending the literature examining the valuation relevance of earnings and book value in the assessment of security prices in the airline industry. The empirical results of this paper support the predictions of differential impact of earnings and book value in explaining security prices of the airline firms in both economic structures

    An Examination of the Determinants and Contents of Corporate Voluntary Disclosure of Management\u27s Responsibilities For Financial Reporting

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    The Sarbanes-Oxley Act (S-O Act) of 2002 requires principal officers to certify under oath to the veracity of information contained in SEC filings and opine on the effectiveness of the internal control system. This study examines the determinants and contents of corporate voluntary disclosure of management\u27s responsibilities during the five-year period preceding the S-O Act. We predict that the voluntary disclosure of management\u27s responsibilities for financial information signals certain incentives and characteristics of the reporting firm that are relevant to financial statement users and regulators. Consistent with our predictions, our findings reveal significant differences between issuing and non-issuing firms as to the effectiveness of an individual firm\u27s internal control system, access to capital markets, audit committee characteristics, and ownership structure. An empirical analysis of the contents of these assertions also reveals different areas of emphasis and selectivity by management, which represents an informative link to existing disclosure mandates. The results of this study contribute to our knowledge of management\u27s motivations for voluntary disclosure and lend credence to the mandatory certification requirements and related disclosure reforms established in the post-Enron era

    Dizajniranje i sinteza novih derivata tiofenkarbohidrazida, tienopirazola i tienopirimidina s antioksidativnim i antitumorskim djelovanjem

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    2-Amino-5-acetyl-4-methyl-thiophene-3-carboxylic acid ethyl ester (1) and 5-acetyl-2-amino-4-methylthiophene-3-carbohydrazide (2) were synthesized and used as starting materials for the synthesis of new series of 1-(5-amino-4-(3,5-dimethyl-1H-pyrazole-1-carbonyl)-3-methylthiophen-2-yl) ethanone (3a), 1-(5-amino-4-(4-chloro-3,5-dimethyl-1H-pyrazole-1-carbonyl)-3-methylthiophen-2-yl) ethanone (3b), 1-(4-methyl-2-amino-5-acetylthiophene-3-carbonyl) pyrazolidine-3,5-dione (4), (Z)-N\u27-(4-methyl-2-amino-5-acetylthiophene-3-carbonyl) formohydrazonic acid (5a), (Z)-ethyl-N\u27-(4-methyl-2-amino-5-acetylthiophene-3-carbonylformo hydrazonate (5b), 6-acetyl-3-amino-2,5-dimethylthieno2,3-dpyrimidin-4(3H)-one (8), 5-methyl-3-amino-2-mercapto-6-acetylthieno2,3-dpyrimidin-4(3H)-one (10) and 5-methyl-6-acetyl-2-thioxo-2,3-dihydrothieno2,3-dpyrimidin-4(1H)-one (12) as potential antioxidant and antitumor agents. Pharmacological results showed that compounds 6a, 6b, 8, 10 and 12 exhibited promising antitumor and antioxidant activity.Etilni ester 2-amino-5-acetil-4-metil-tiofen-3-karboksilne kiseline (1) i 5-acetil-2-amino-4-metiltiofen-3-karbohidrazid (2) sintetizirani su i upotrebljeni kao reaktanti u sintezi novih spojeva 1-(5-amino-4-(3,5-dimetil-1H-pirazol-1-karbonil)-3-metiltiofen-2-il) etanona (3a), 1-(5-amino-4-(4-klor-3,5-dimetil-1H-pirazol-1-karbonil)-3-metiltiofen-2-il) etanona (3b), 1-(4-metil-2-amino-5-acetiltiofen-3-karbonil) pirazolidin-3,5-diona (4), (Z)-N\u27-(4-metil-2-amino-5-acetiltiofen-3-karbonil) formohidrazonske kiseline (5a), (Z)-etil-N\u27-(4-metil-2-amino-5-acetiltiofen-3-karbonilformo hidrazonata (5b), 6-acetil-3-amino-2,5-dimetiltieno2,3-dpirimidin-4(3H)-one (8), 5-metil-3-amino-2-merkapto-6-acetiltieno2,3-dpirimidin-4(3H)-ona (10) i 5-metil-6-acetil-2-tiokso-2,3-dihidrotieno2,3-dpirimidin-4(1H)-ona (12) kao potencijalnih antioksidansa i citostatika. Farmakološka ispitivanja ukazuju na to da spojevi 6a, 6b, 8, 10 i 12 imaju značajno antitumorsko i antioksidativno djelovanje
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