Pengaruh Penerapan Sistem Informasi Akuntansi Terhadap Efektivitas Penjualan Pada Kantor Pos Indonesia (Persero) Meulaboh

Penelitian ini merupakan jenis penelitian kausalitas kuantitatif. Penelitian ini bertujuan untuk melihat pengaruh penerapan sistem informasi akuntansi terhadap efektivitas penjualan pada kantor POS Meulaboh. Teknik pengambilan sampel yang digunakan adalah purpose sampling dimana penentuan sampel ini menggunakan pertimbangan atau kriteria tertentu. Pertimbangan penentuan sampel dalam penelitian ini adalah karyawan yang bekerja di bagian penjualan berjumlah 24 orang. Penelitian ini menggunakan kuesioner dan dianalisis menggunakan uji validitas dan reliabilitas kemudian akan diuji asumsi klasik dilanjutkan dengan uji regresi linier sederhana, uji t dan terakhir uji koefisien determinan. Dari hasil pengujian diketahui bahwa sistem informasi akuntansi berpengaruh positif signifikan secara parsial terhadap kinerja karyawa

Exergy and exergoeconomic analyses and optimization of thermal management systems in electric and hybrid electric vehicles

With the recent improvements in battery technologies, in terms of energy density, cost and size, the electric (EV) and hybrid electric vehicle (HEV) technologies have shown that they can compete with conventional vehicles in many areas. Although EVs and HEVs offer potential solutions for many key issues related to conventional vehicles, they still face considerable challenges that prevent the widespread commercialization of these technologies, such as thermal management of batteries and electrification. In this PhD thesis, a liquid thermal management system (TMS) for hybrid electric vehicles is investigated and evaluated against alternative thermal management systems, and optimal parameters are selected to maximize the system efficiency. In order to achieve this goal, a model of the liquid thermal management system is established to determine the irreversibilities and second-law efficiencies associated with the overall system and its components. Furthermore, the effects of different configurations, refrigerants and operating conditions are analyzed with respect to conventional exergy analyses. In addition, advanced exergy analyses are also conducted in order to better identify critical relationships between the TMS components and determine where the system improvement efforts should be concentrated. Moreover, investment costs are calculated and cost formation of the system is developed in order to evaluate the TMS with respect to exergoeconomic principles and provide corresponding recommendations. Environmental impact correlations are developed, along with a cradle-to-grave life cycle assessment (LCA), to highlight components causing significant environmental impact, and to suggest trends and possibilities for improvement based on the exergoenvironmental variables. Finally, the TMS is optimized using multi-objective evolutionary algorithm which considers exergetic and exergoeconomic as well as exergetic and exergoenvironmental objectives simultaneously with respect to the decision variables and constraints. Based on the conducted research for the studied system under the baseline conditions, the exergy efficiency, total cost rate and environmental impact rate are determined to be 0.29, ??28/h and 77.3 mPts/h, respectively. The exergy destruction associated with each component is split into endogenous/exogenous and avoidable/unavoidable parts, where the exogenous exergy destruction is determined to be relatively small but significant portion of the total exergy destruction in each component (up to 40%), indicating a moderate level of interdependencies among the components of the TMS. Furthermore, it is determined that up to 70% of the exergy destruction calculated within the components could potentially be avoided. According to the analyses, electric battery is determined to have the highest exergoeconomic and exergoenvironmental importance in the system, with cost rate of ??3.5/h and environmental impact value of 37.72 mPts/h, due to the high production cost of lithium ion batteries and the use of copper and gold in the battery pack. From an exergoeconomic viewpoint, it is determined that the investment costs of the condenser and evaporator should be reduced to improve the costeffectiveness of the system. On the other hand, from an exergoenvironmental viewpoint, all the component efficiencies (except for the battery) should be improved in order to reduce the total environmental impact even if it increases the environmental impact during production of the components. In addition, it is determined that the coolant pump and the thermal expansion valve before the chiller are relatively insignificant from exergoeconomic and exergoenvironmental perspectives. Subsequently, objective functions are defined and decision variables are selected, along with their respective system constraints, in order to conduct single and multiple objective optimizations for the system. Based on the single objective optimizations, it is determined that the exergy efficiency could be increased by up to 27% using exergy-based optimization, the cost can be reduced by up to 10% using cost-based optimization and the environmental impact can be reduced by up to 19% using environmental impact-based optimization, at the expense of the nonoptimized objectives. Moreover, multi-objective optimizations are conducted in order to provide the respective Pareto optimal curve for the system and to identify the necessary trade-offs within the optimized objectives. Based on the exergoeconomic optimization, it is concluded that 14% higher exergy efficiency and 5% lower cost can be achieved, compared to baseline parameters at an expense of 14% increase in the environmental impact. Furthermore, based on the exergoenvironmental optimization, 13% higher exergy efficiency and 5% lower environmental impact can be achieved at the expense of 27% increase in the total cost

Exergy and exergoeconomic analyses and optimization of thermal management systems in electric and hybrid electric vehicles

With the recent improvements in battery technologies, in terms of energy density, cost and size, the electric (EV) and hybrid electric vehicle (HEV) technologies have shown that they can compete with conventional vehicles in many areas. Although EVs and HEVs offer potential solutions for many key issues related to conventional vehicles, they still face considerable challenges that prevent the widespread commercialization of these technologies, such as thermal management of batteries and electrification. In this PhD thesis, a liquid thermal management system (TMS) for hybrid electric vehicles is investigated and evaluated against alternative thermal management systems, and optimal parameters are selected to maximize the system efficiency. In order to achieve this goal, a model of the liquid thermal management system is established to determine the irreversibilities and second-law efficiencies associated with the overall system and its components. Furthermore, the effects of different configurations, refrigerants and operating conditions are analyzed with respect to conventional exergy analyses. In addition, advanced exergy analyses are also conducted in order to better identify critical relationships between the TMS components and determine where the system improvement efforts should be concentrated. Moreover, investment costs are calculated and cost formation of the system is developed in order to evaluate the TMS with respect to exergoeconomic principles and provide corresponding recommendations. Environmental impact correlations are developed, along with a cradle-to-grave life cycle assessment (LCA), to highlight components causing significant environmental impact, and to suggest trends and possibilities for improvement based on the exergoenvironmental variables. Finally, the TMS is optimized using multi-objective evolutionary algorithm which considers exergetic and exergoeconomic as well as exergetic and exergoenvironmental objectives simultaneously with respect to the decision variables and constraints. Based on the conducted research for the studied system under the baseline conditions, the exergy efficiency, total cost rate and environmental impact rate are determined to be 0.29, ??28/h and 77.3 mPts/h, respectively. The exergy destruction associated with each component is split into endogenous/exogenous and avoidable/unavoidable parts, where the exogenous exergy destruction is determined to be relatively small but significant portion of the total exergy destruction in each component (up to 40%), indicating a moderate level of interdependencies among the components of the TMS. Furthermore, it is determined that up to 70% of the exergy destruction calculated within the components could potentially be avoided. According to the analyses, electric battery is determined to have the highest exergoeconomic and exergoenvironmental importance in the system, with cost rate of ??3.5/h and environmental impact value of 37.72 mPts/h, due to the high production cost of lithium ion batteries and the use of copper and gold in the battery pack. From an exergoeconomic viewpoint, it is determined that the investment costs of the condenser and evaporator should be reduced to improve the costeffectiveness of the system. On the other hand, from an exergoenvironmental viewpoint, all the component efficiencies (except for the battery) should be improved in order to reduce the total environmental impact even if it increases the environmental impact during production of the components. In addition, it is determined that the coolant pump and the thermal expansion valve before the chiller are relatively insignificant from exergoeconomic and exergoenvironmental perspectives. Subsequently, objective functions are defined and decision variables are selected, along with their respective system constraints, in order to conduct single and multiple objective optimizations for the system. Based on the single objective optimizations, it is determined that the exergy efficiency could be increased by up to 27% using exergy-based optimization, the cost can be reduced by up to 10% using cost-based optimization and the environmental impact can be reduced by up to 19% using environmental impact-based optimization, at the expense of the nonoptimized objectives. Moreover, multi-objective optimizations are conducted in order to provide the respective Pareto optimal curve for the system and to identify the necessary trade-offs within the optimized objectives. Based on the exergoeconomic optimization, it is concluded that 14% higher exergy efficiency and 5% lower cost can be achieved, compared to baseline parameters at an expense of 14% increase in the environmental impact. Furthermore, based on the exergoenvironmental optimization, 13% higher exergy efficiency and 5% lower environmental impact can be achieved at the expense of 27% increase in the total cost

Energy and thermal performance evaluation of an automated snow and ice removal system at airports using numerical modeling and field measurements

Airports are moving toward utilizing clean energy technologies along with the implementation of practices that reduce local emissions. This includes replacing fossil fuel-based with electricity-based operations. These changes would significantly impact the energy demand profile of airports. Electrically-conductive concrete (ECON) is currently a focus of heated pavement design for replacing conventional snow removal practices. ECON heated pavement systems (HPSs) use electricity to heat the pavement surface. Since experimental studies are resource intensive and ECON HPS performance depends on weather conditions, developing a field data-validated numerical model enables its long term energy performance evaluation. In this research, a finite element (FE) model is developed and experimentally-validated using two proposed model-updating methods for full-scale ECON HPS test slabs constructed at Des Moines International Airport (DSM) in Iowa. The model predicts energy demands and average surface temperatures within 2% and 13% respectively. The estimated power demand ranges from 325 to 460 W/m2 for different weather conditions. The results of this study provide a validated tool that can be used to evaluate the energy demand of ECON HPS. Studying the energy demand of ECON HPS opens the way for developing control strategies to optimize its energy use which will contribute to developing sustainable communities

Establishing an EU-China consortium on traditional Chinese medicine research.

Traditional Chinese medicine (TCM) is widely used in the European Union (EU) and attracts intense research interests from European scientists. As an emerging area in Europe, TCM research requires collaboration and coordination of actions. Good Practice in Traditional Chinese Medicine Research in the Post-genomic Era, also known as GP-TCM, is the first ever EU-funded 7th Framework Programme (FP7) coordination action, aiming to inform the best practice and harmonise research on the safety and efficacy of TCM through interdisciplinary exchange of experience and expertise among clinicians and scientists. With its increasingly large pool of expertise across 19 countries including 13 EU member states, Australia, Canada, China, Norway, Thailand and the USA, the consortium provides forums and collaboration platforms on quality control, extraction technology, component analysis, toxicology, pharmacology and regulatory issues of Chinese herbal medicine (CHM), as well as on acupuncture studies, with a particular emphasis on the application of a functional genomics approach. The project officially started in May 2009 and by the time of its conclusion in April 2012 a Europe-based academic society dedicated to TCM research will be founded to carry on the mission of GP-TCM.RIGHTS : This article is licensed under the BioMed Central licence at http://www.biomedcentral.com/about/license which is similar to the 'Creative Commons Attribution Licence'. In brief you may : copy, distribute, and display the work; make derivative works; or make commercial use of the work - under the following conditions: the original author must be given credit; for any reuse or distribution, it must be made clear to others what the license terms of this work are

The effect of financial crises on stock market liquidity across global markets

In this study, using a widely available market liquidity measure, the “turnover ratio”, the authors test for market liquidity contagion during the four financial crises that occurred between 1997 and 1999: The Thai crisis, the Hong Kong crisis, the Russian crisis, and the Brazilian crisis. It is found that while the liquidity levels decreased in approximately half of the sample markets, in the remaining half, the liquidity levels actually improved. The Granger causality tests show that while there is almost no evidence of causality (in both directions) before each crisis, during each crisis, approximately half of the pairwise tests were significant. The results show that most of these causalities are reverse feedback effects from the non-crisis-origin markets to the crisis-origin market. Therefore, it is concluded that the more crucial phenomenon during these crises is the “reverse feedback effects” rather than the liquidity contagion itself

The Effect of the Pairing Interaction on the Energies of Isobar Analog Resonances in 112−124^{112-124}Sb and Isospin Admixture in 100−124^{100-124}Sn Isotopes

In the present study, the effect of the pairing interaction and the isovector correlation between nucleons on the properties of the isobar analog resonances (IAR) in $^{112-124}$Sb isotopes and the isospin admixture in $^{100-124}$Sn isotopes is investigated within the framework of the quasiparticle random phase approximation (QRPA). The form of the interaction strength parameter is related to the shell model potential by restoring the isotopic invariance of the nuclear part of the total Hamiltonian. In this respect, the isospin admixtures in the $^{100-124}$Sn isotopes are calculated, and the dependence of the differential cross section and the volume integral $J_{F}$ for the Sn($^{3}$He,t)Sb reactions at E($^{3}$He)$=200$ MeV occurring by the excitation of IAR on mass number A is examined. Our results show that the calculated value for the isospin mixing in the $^{100}$Sn isotope is in good agreement with Colo et al.'s estimates $(4-5$, and the obtained values for the volume integral change within the error range of the value reported by Fujiwara et al. (53$\pm$5 MeV fm$^{3}$). Moreover, it is concluded that although the differential cross section of the isobar analog resonance for the ($^{3}$He,t) reactions is not sensitive to pairing correlations between nucleons, a considerable effect on the isospin admixtures in $N\approx Z$ isotopes can be seen with the presence of these correlations.Comment: 16 pages, 5 EPS figures and 2 tables, Late

Prevalence of Subclinical Hypothyroidism among Patients with Acute Myocardial Infarction

Introduction. Subclinical hypothyroidism (SCH) is defined as a serum thyroid-stimulating hormone (TSH) level above the upper limit of normal despite normal levels of serum free thyroxine. There is growing evidence that SCH is associated with increased cardiovascular risk. We tried to investigate prevalence of SCH in acute myocardial infarction patients. Methods and Results. We evaluate free T3, free T4, and TSH levels of 604 patients (age 58.4) retrospectively, who have been admitted to the coronary intensive care unit between years 2004–2009 with the diagnosis of ST elevation (STEMI) or non-ST elevation acute myocardial infarction (NSTEMI). Mild subclinical hypothyroidism (TSH 4.5 to 9.9 mU/l) was present in 54 (8.94%) participants and severe subclinical hypothyroidism (TSH 10.0 to 19.9 mU/l) in 11 (1.82%). So 65 patients (10.76%) had TSH levels between 4.5 and 20. Conclusions. In conclusion, 65 patients (10.76%) had TSH levels between 4.5 and 20 in our study, and it is a considerable amount. Large-scale studies are needed to clarify the effects of SCH on myocardial infarction both on etiologic and prognostic grounds