Time-dependent behaviour of hardened cement paste under isotropic loading

International audienceThe experimental results of isotropic compression tests performed at 20°C and 90°C on a class G hardened cement paste hydrated at 90°C (Ghabezloo et al., 2008, Cem. Conc. Res. 38, 1424-1437) have been revisited considering time-dependent response. Within the frame of a viscoplastic model, the non-linear responses of the volumetric strains as observed in drained and undrained tests and of the pore pressure in undrained tests are analysed. The calibration of model parameters based on experimental data allows to study the effect of the test temperature on the viscous response of hardened cement paste showing that the creep is more pronounced for a higher test temperature. The effect of the hydration temperature on the time dependent behaviour is also studied by evaluating the model parameters for a cement paste hydrated at 60°C. The time-dependent deformations are more pronounced for hydration at a higher temperature

Comportement différé d'une pâte de ciment durcie sous chargement isotrope

Des essais de compression isotrope drainés jusqu'à 60 MPa sur des échantillons de ciment montrent un comportement fortement non-linéaire de la pâte de ciment et aussi la présence de déformations différées significatives sous forte contrainte isotrope. Un modèle rhéologique viscoplastique est proposé et étalonné sur les résultats de ces essais. Les paramètres évalués montrent les effets de la température d'hydratation et la température d'essai sur le comportement différé et l'endommagement à court-terme et long-terme de la pâte de ciment durcie

Research on Criteria for Operational Audit of Expenditure from State Budget in Vietnam

In Vietnam, operational audits have been upgraded as an independent form of audit in the operation of the supreme audit agency. However, because it was introduced later than other types of audit, it is still confusing and general in setting criteria of audit. There are no specific guidelines for auditing expenditure from state budget. Therefore, the formation and application of audit criteria in the audit practice of expenditure from state budget has not been effective, spontaneous and influenced by the actual capacity of assigned auditors. Meanwhile, in order to perform the proper audit function, the most important thing is to build up the evaluation criteria. Based on data collected both secondary and primary from interviewing auditors, experts in the field of state budget, we conducted the synthesis, analysis, evaluation, comparison and clarification of research issues. The results show that the formation of audit criteria is not really reasonable; criteria for economic efficiency and effectiveness are sometimes unclear. Therefore, this study is to identify and develop criteria for evaluating the operational audit of expenditure from state budget in Vietnam. Keywords: Criteria, economy, efficiency, effectiveness, operational audit. DOI: 10.7176/RJFA/10-10-18 Publication date:May 31st 201

Determining the Price of Software Products in Software Manufacturing Firms in Vietnam

From the early 2000s to the present, Vietnam has made efforts to facilitate the development of information technology industry and to promote the growth of it market in general and software in particular. Many policies and measures to encourage the development of software firms have been issued by the government. However, despite enjoying favorable conditions from the State's support policy, software firms still face many difficulties in product consumption. In addition to illegally copying software and copyrighted software that have been severely damaged, causing great harm to manufacturers, there are also situations where products are not sold with the right value. Currently, in Vietnam there is not yet a method of calculation, as well as a complete unified accounting for the determination of software product price, each firm follows its experience. Based on data collected, both primary and secondary, we synthesize, evaluate, compare and analyze the research topic. The results show that the determination of software product price at software manufacturing firms is not very reasonable; the recognition and allocation of core software value has not been proper. So based on the findings, some recommendations are given for improving the determination of product prices at software manufacturing firms in the context of developing countries like Vietnam. Keywords: Software, core software, intangible fixed asset, license. DOI: 10.7176/EJBM/11-14-12 Publication date:May 31st 201

Research on Management Accounting of Fixed Assets at Vinacomin, Vietnam

The research was conducted to find out about the current situation of management accounting for fixed assets at enterprises of Vietnam National Coal and Mineral Industries Holding Corporation (Vinacomin), Vietnam. Data was collected through interviews with directors, chief accountants, fixed-asset accountants, heads of other departments in the surveyed enterprises, auditors, experts in accounting and auditing field. Analytical procedures are employed in this research. The results indicate that the management and use of fixed assets in enterprises of Vinacomin are still inefficient; applying the improper depreciation methods for each type of fixed assets; most enterprises have not yet developed and analyzed the system of indicators to assess investment situation, technical status and efficiency of using fixed assets. Keywords: Management accounting, fixed assets, efficient use, Vinacomin. DOI: 10.7176/JRDM/61-04 Publication date: November 30th 201

Financial Performance and Corporate Governance in Microfinance: Evidence from Vietnam

Good corporate governance is considered a building block of success for microfinance institutions (MFIs) as it is presumed to help them in achieving their social and financial goals. This study analyzes the corporate governance and financial performance relationship for MFIs in Vietnam. We construct a corporate governance index based on seven measures pertaining to board size and composition, CEO characteristics, and ownership type. We then estimate the two-way relationship between this index and each of five different financial performance indicators. To address the likely simultaneity between corporate governance and financial performance, we adopt a two-stage least squares estimation approach with instrumental variables. The results confirm the endogenous nature of corporate governance and financial performance. We conclude that profitability and sustainability of MFIs improve with good governance practices and conversely that more profitable and sustainable MFIs have better governance systems. Keywords: Corporate governance, financial performance, microfinance. DOI: 10.7176/EJBM/12-3-12 Publication date: January 31st 2020

A Research on the Quality of Public Transportation Services by Bus in Vietnam

This study was conducted to assess the status of the quality of public passenger transport services by bus in Hanoi. Data were collected from regular passengers using buses as a means of transportation in the city, including passengers standing at stations, waiting shelters and on vehicles to make trips and students of some universities who use buses as a means of transportation. We employ descriptive statistics and hierarchical analysis to learn about the topic of research. The results indicate that the quality of public transport services by buses in Hanoi, which was judged by passengers quite well. In particular, the safety level, convenience, security and hygiene is up to 70%, which was higher than the highest quality level. Quality of fast level and reliability are low. Keywords: quality of services, public passenger transport, buses, Vietnam. DOI: 10.7176/RJFA/10-13-04 Publication date:July 31st 201

Data Structure Model on the Quality of Public Passenger Transport Services by Bus in Vietnam

The system of managing public passenger transport services (PPTS) by bus is a complex system, involving infrastructure, facilities, management and service communication activities between passengers and transport systems. In particular, quality information is the most important factor, providing necessary data for analysis, setting out measures to improve quality to meet the needs of passengers and meet the requirements of related parties. According to the peculiarity of the service, this study selects a database structure model to guide the process of computerizing the management of quality of PPTS by bus in urban areas in Vietnam. The results show that four database systems reflecting the quality information of the infrastructure, means of transport, transport operation and passenger service and each database system is structured by components that ensure proper implementation of QM process according to the continuous quality improvement cycle. The components of each database system are dispersed according to the scope of management to ensure the consistency for the quality management process and facilitate the collection, processing and distribution of information of related parties. Keywords: Quality, transport services, public passengers, Vietnam. DOI: 10.7176/JESD/10-10-13 Publication date:May 31st 201

Effect of stress and temperature on the integrity of cement of oil wells

Durant la phase de construction des puits pétrolier, le ciment est coulé dans l'espace annulaire entre le cuvelage et la roche environnante. La gaine de ciment a pour but de tenir le cuvelage, garantir l'étanchéité des puits pétroliers, ou des réservoirs de stockage de CO2, et de protéger le cuvelage de la corrosion. Au cours de la vie du puits, cette gaine de ciment est soumise tout le long du puits à des sollicitations thermiques et mécaniques qui varient au cours du temps et qui peuvent modifier ses propriétés et altérer son étanchéité. L'objet de cette thèse est d'étudier l'effet de la température et des contraintes sur les propriétés mécaniques de la pâte de ciment en cours de prise et de la pâte de ciment durcie. L'approche est basée sur une étude expérimentale qui combine des essais calorimétriques, des mesures de vitesse des ondes et des essais oedométriques avec le système des cellules STCA (Slurry To Cement Analyzer) sur le ciment en cours de prise ainsi que des essais de compression uniaxiale et triaxiale sur la pâte de ciment durcie. Les résultats expérimentaux ont montré que la température et la pression accélèrent la cinétique d'hydratation et que la température affecte significativement les propriétés élastiques du matériau tandis que la pression ne les influence pas pour une gamme de pression limitée à 20MPa. Une modélisation de la cinétique d'hydratation associée à une technique d'homogénéisation est proposée afin d'interpréter les essais. On a mis aussi en évidence que lorsque la prise se fait sous contraintes mécaniques, des déformations irréversibles peuvent se développer dans la pâte de ciment, ce qui peut conduire à la formation d'un micro-annulaire entre la gaine ciment, le cuvelage et la formation géologique. Le comportement différé de la pâte de ciment durcie a été étudié à partir d'essais de fluage uniaxiaux et d'essais de compression isotrope. Les essais ont mis en évidence que le fluage sous chargement uniaxial est plus important pour un ciment hydraté à une température plus élevée, ce qui est attribué à une microstructure plus hétérogène. Un modèle visco-endommageable permettant de reproduire les phases de fluage primaire et tertiaire a été développé. Les essais de compression isotrope drainés et non-drainé isothermes sous forte contrainte ont montré un comportement différé avec hystérésis lors de cycles décharge-recharge. Ces essais ont été analysés à partir d'un modèle de comportement poro-visco-plastique. Le comportement élastoplastique à court terme a été abordé à l'aide des essais triaxiaux sous chargement déviatorique drainé. Ces essais ont mis en évidence que la température d'essai affecte fortement la surface de charge initiale et les déformations tandis qu'elle ne modifie pas significativement la surface de rupture. Un modèle de plasticité avec une surface de charge fermée et un écrouissage dépendant des déformations plastiques accumulées a été développé pour décrire ces essais. Enfin, une étude préliminaire sur les effets des cycles mécaniques et thermiques a été menée. Des cycles thermiques ne dépassant pas la température d'hydratation ne semblent pas affecter les propriétés mécaniques du matériau. Cependant, une dégradation très rapide avec le nombre de cycles mécaniques a été mise en évidence lorsque la contrainte dépasse 60% de la résistance en compression simpleDuring the construction phase of oil wells, a cement slurry is pumped into the annular space between the casing and the rock. The cement sheath aims to support the casing, provide zonal isolation in the well and reservoirs of CO2 storage and protect the casing against corrosion. During the life of the well, the cement is submitted to various thermal and mechanical solicitations along the well that can modify its mechanical properties and damage its sealing performance. The aim of this thesis is to study the effect of temperature and stresses on the mechanical properties of cement paste during hydration and in the hardened state. The used approach is based on an experimental study that combine the calorimetric tests, waves velocity measurement and oedometric tests in STCA system (Slurry To Cement Analyzer) on cement paste during hydration as well as the uniaxial and triaxial compression tests on hardened cement paste. The experimental results showed that temperature and pressure accelerate the kinetics of hydration. Temperature affects significantly the elastic properties of the material whereas the pressure does not modify them for a range of pressure limited to 20MPa. A hydration kinetics modelling associated to a homogenization method is used to interpret the tests. It is shown that for hydration under stress, the irreversible strains can evolve in the cement paste and conduct to the formation of a micro-annular between the cement sheath, the casing and geological formation. The time-dependent behaviour of hardened cement paste is studied using creep tests under uniaxial loading and also from the results of isotropic compression tests. The results show that the uniaxial creep is more important for cements hydrated at higher temperatures, which is attributed to a more heterogeneous microstructure. A visco-damaged model allowing to reproduce the primary creep and tertiary creep is developed and calibrated. Isothermal isotropic drained and undrained compression tests show a time-dependent behaviour with hysteresis during unloading-reloading cycles. These tests are analyzed on the basis of a poro-visco-plastic model. The elastoplastic behaviour in short terms is studied from triaxial tests under drained deviatoric loading. These tests bring to light that the test temperature affects highly the initial yield surface and the strains but it does not significantly modify the failure surface. A model of plasticity with a closed yield surface and hardening, depending on the accumulated plastic strains is developed to describe these tests. Finally, a preliminary study on the effect of mechanical and thermal loading cycles is performed. The thermal loading cycles with temperatures lower than the hydration temperature seem to do not affect the mechanical properties of the material. The mechanical loading cycles show a rapid degradation with the number of loading cycles when the axial stress exceeds 60% of the uniaxial strengt

Effet des contraintes et de la température sur l'intégrité des ciments des puits pétroliers

During the construction phase of oil wells, a cement slurry is pumped into the annular space between the casing and the rock. The cement sheath aims to support the casing, provide zonal isolation in the well and reservoirs of CO2 storage and protect the casing against corrosion. During the life of the well, the cement is submitted to various thermal and mechanical solicitations along the well that can modify its mechanical properties and damage its sealing performance. The aim of this thesis is to study the effect of temperature and stresses on the mechanical properties of cement paste during hydration and in the hardened state. The used approach is based on an experimental study that combine the calorimetric tests, waves velocity measurement and oedometric tests in STCA system (Slurry To Cement Analyzer) on cement paste during hydration as well as the uniaxial and triaxial compression tests on hardened cement paste. The experimental results showed that temperature and pressure accelerate the kinetics of hydration. Temperature affects significantly the elastic properties of the material whereas the pressure does not modify them for a range of pressure limited to 20MPa. A hydration kinetics modelling associated to a homogenization method is used to interpret the tests. It is shown that for hydration under stress, the irreversible strains can evolve in the cement paste and conduct to the formation of a micro-annular between the cement sheath, the casing and geological formation. The time-dependent behaviour of hardened cement paste is studied using creep tests under uniaxial loading and also from the results of isotropic compression tests. The results show that the uniaxial creep is more important for cements hydrated at higher temperatures, which is attributed to a more heterogeneous microstructure. A visco-damaged model allowing to reproduce the primary creep and tertiary creep is developed and calibrated. Isothermal isotropic drained and undrained compression tests show a time-dependent behaviour with hysteresis during unloading-reloading cycles. These tests are analyzed on the basis of a poro-visco-plastic model. The elastoplastic behaviour in short terms is studied from triaxial tests under drained deviatoric loading. These tests bring to light that the test temperature affects highly the initial yield surface and the strains but it does not significantly modify the failure surface. A model of plasticity with a closed yield surface and hardening, depending on the accumulated plastic strains is developed to describe these tests. Finally, a preliminary study on the effect of mechanical and thermal loading cycles is performed. The thermal loading cycles with temperatures lower than the hydration temperature seem to do not affect the mechanical properties of the material. The mechanical loading cycles show a rapid degradation with the number of loading cycles when the axial stress exceeds 60% of the uniaxial strengthDurant la phase de construction des puits pétrolier, le ciment est coulé dans l'espace annulaire entre le cuvelage et la roche environnante. La gaine de ciment a pour but de tenir le cuvelage, garantir l'étanchéité des puits pétroliers, ou des réservoirs de stockage de CO2, et de protéger le cuvelage de la corrosion. Au cours de la vie du puits, cette gaine de ciment est soumise tout le long du puits à des sollicitations thermiques et mécaniques qui varient au cours du temps et qui peuvent modifier ses propriétés et altérer son étanchéité. L'objet de cette thèse est d'étudier l'effet de la température et des contraintes sur les propriétés mécaniques de la pâte de ciment en cours de prise et de la pâte de ciment durcie. L'approche est basée sur une étude expérimentale qui combine des essais calorimétriques, des mesures de vitesse des ondes et des essais oedométriques avec le système des cellules STCA (Slurry To Cement Analyzer) sur le ciment en cours de prise ainsi que des essais de compression uniaxiale et triaxiale sur la pâte de ciment durcie. Les résultats expérimentaux ont montré que la température et la pression accélèrent la cinétique d'hydratation et que la température affecte significativement les propriétés élastiques du matériau tandis que la pression ne les influence pas pour une gamme de pression limitée à 20MPa. Une modélisation de la cinétique d'hydratation associée à une technique d'homogénéisation est proposée afin d'interpréter les essais. On a mis aussi en évidence que lorsque la prise se fait sous contraintes mécaniques, des déformations irréversibles peuvent se développer dans la pâte de ciment, ce qui peut conduire à la formation d'un micro-annulaire entre la gaine ciment, le cuvelage et la formation géologique. Le comportement différé de la pâte de ciment durcie a été étudié à partir d'essais de fluage uniaxiaux et d'essais de compression isotrope. Les essais ont mis en évidence que le fluage sous chargement uniaxial est plus important pour un ciment hydraté à une température plus élevée, ce qui est attribué à une microstructure plus hétérogène. Un modèle visco-endommageable permettant de reproduire les phases de fluage primaire et tertiaire a été développé. Les essais de compression isotrope drainés et non-drainé isothermes sous forte contrainte ont montré un comportement différé avec hystérésis lors de cycles décharge-recharge. Ces essais ont été analysés à partir d'un modèle de comportement poro-visco-plastique. Le comportement élastoplastique à court terme a été abordé à l'aide des essais triaxiaux sous chargement déviatorique drainé. Ces essais ont mis en évidence que la température d'essai affecte fortement la surface de charge initiale et les déformations tandis qu'elle ne modifie pas significativement la surface de rupture. Un modèle de plasticité avec une surface de charge fermée et un écrouissage dépendant des déformations plastiques accumulées a été développé pour décrire ces essais. Enfin, une étude préliminaire sur les effets des cycles mécaniques et thermiques a été menée. Des cycles thermiques ne dépassant pas la température d'hydratation ne semblent pas affecter les propriétés mécaniques du matériau. Cependant, une dégradation très rapide avec le nombre de cycles mécaniques a été mise en évidence lorsque la contrainte dépasse 60% de la résistance en compression simpl