252 research outputs found

    Dynamic behavior of nonuniform functionally graded Euler-Bernoulli beams under multiple moving forces

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    The dynamic behavior of nonuniform Euler-Bernoulli beams made of transversely functionally graded material under multiple moving forces is studied by the finite element method. The beam cross-section is assumed to vary in the width direction by two different types. A simple finite element formulation, accounting for variation of the material properties through the beam thickness  and the shift in the physically neutral surface, is derived and employed in the study. The exact variation of the cross-sectional profile is employed in evaluation of the element stiffness and mass matrices. The dynamic response of the beam is computed with the aid of the implicit Newmark method. The numerical results show that the derived finite element formulation is capable to assess accurately the dynamic characteristics of the beam by using just several elements. The effect of the moving speed, material inhomogeneity and section profile on the dynamic behavior of the beams is investigated. The influence of the distance between the forces as well as the number of forces on the dynamic response is also examined and highlighted

    Conditions for establishing cross-border economic zones in the North of Vietnam

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    The formation and development of border economic zones (BEZ) and cross-border economic zones (CBEZ) is not only an opportunity for the border regions, but also an engine for developing the supply chain and the production network as a result of border connectivity. The paper focuses on analyzing the conditions for the CBEZ in the border areas in the North of Vietnam, including Cao Bang, Lao Cai, Lang Son and Quang Ninh. There is a big difference in readiness for the establishment of the CBEZ among the four studied sites. However, connectivity needs the most improvement on all the sites, which includes both infrastructure connectivity and policy harmonization

    Lax Compliance of Goodwill Impairment Accounting in the Early Year after IFRS Implementation

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    After some decades of discussing in recognizing, measuring and reporting goodwill in the financial reports, Hong Kong finally has promulgated HKAS 36 - Impairment of Assets, for the convergence of IFRS including IAS 36. This is absolutely applicable to all transactions of business combinations beginning on or after 1st January, 2005. The adoption of HKAS 36 has resulted in significant changes and more complexity in terms of techniques and in the nature of disclosures relating to goodwill and its impairment to the reporting first-time adopters. The traditional method by adopting “capitalize and amortize” has been replaced by impairment testing regime based on subjective assumptions. Therefore, it is more likely to have inconsistent compliance by the first-time adopters in their transition period under the new reporting approach. Thus, this study has the purpose of examining the compliance levels under a variety of provisions of HKAS 36. By using the data of annual reports of Hong Kong listed firms, first-time adopters, the research found the material levels of non-compliance and substantial changes in the quality of note-form disclosures bearing on impairment testing process. Further study on post transition period is identified and discussed. Keywords: Goodwill, Impairment, Financial Reporting Standard, Hong Kon

    Effect of fertilizer on lead (Pb) accumulation ability of Polygonum hydropiper L.

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    Polygonum hydropiper L. was cultivated on alluvial soil (Pb = 2.6 mg/kg, dry weight) and Pb contaminated soil (Pb = 1,380 mg/kg dry weight) without and with amendment of 2 g organic fertilizer/kg soil and 2.5; 5.0; 10.0 g NPK fertilizer/1kg soil. After 45 days of cultivation, the growth in height and biomass of P. hydropiper in Pb contaminated soil without amendment of fertilizer was lower than that in alluvial soil, but the Pb content in the above-ground part of the P. hydropiper was higher. In the formula 4, on Pb contaminated soil (Pb = 1,380 mg/kg dry weight), when amending 2 g of microbiological organic fertilizer + 5 g NPK fertilizer per 1 kg of soil (with the total nutrients amended were: N = 0.25, P2O5= 0.52, K2O = 0.15, and organic matter = 0.21 g/kg soil), growth of P. hydropiper was optimal (its height and biomass were up to 244.0% and 284.9% in comparison to that of before experiment) and their Pb extraction potential was promoted to the highest level among the formulae used. The average level of Pb accumulated in the above-ground part of P. hydropiper cultivated at formula 4 was 1,098.3 mg/kg dry weight (DW) after 45 days of cultivation that was 1.6 time higher than the one of formula 2 without fertilizer amendment (687.8 mg/kg DW). The potential of Pb extracted and stored in the above-ground part of P. hydropiper cultivated at formula 4 after 45 days was 479.2 g/ha that was 2.85 time higher than the one of formula 2 without fertilizer amendment (168.02 g/ha).Nghể răm Polygonum hydropiper L. được trồng theo 5 công thức trên đất phù sa không ô nhiễm chì (Pb = 2,6 mg/kg khô) và đất ô nhiễm chì (Pb = 1380 mg/kg khô)không bón phân và có bón phân với các liều lượng 2 g phân hữu cơ vi sinh/1 kg đất và 2,5; 5,0; 10,0 g phân NPK /1 kg đất. Sau 45 ngày thí nghiệm trồng cây, tăng trưởng về chiều cao và sinh khối của cây trên đất ô nhiễm Pb không bón phân thấp hơn trên đất phù sa, nhưng hàm lượng Pb trong phần trên mặt đất của cây cao hơn. Ở công thức (CT) 4, trên đất ô nhiễm chì (Pb = 1380 mg/kg khô) khi bón phân với liều lượng 2 g hữu cơ + 5 g NPK/1 kg đất (với tổng hàm lượng dinh dưỡng được bón là: N = 0,25, P2O5= 0,52, K2O = 0,15, và chất hữu cơ = 0,21 g/kg đất) thì tăng trưởng của câynghể răm đạt tối ưu (chiều cao và khối lượng đạt 244,0 % và 284, 9% so với trước thí nghiệm) và tiềm năng hút thu Pb của chúng cũng được thúc đẩy cao nhất trong số các công thức được sử dụng. Lượng Pb trung bình tích lũy trong phần trên mặt đất của nghể răm ở CT 4 đạt 1.098,3 mg/kg khô sau 45 ngày trồng, cao gấp 1,6 lần so với cây ở công thức 2 không bón phân (687,8 mg/kg khô). Khả năng loại bỏ Pb từ đất ô nhiễm của nghể răm khi được bón phân ở CT4 đạt 479,2 g/ha sau 45 ngày trồng, cao gấp 2,85 lần so với cây ở CT 2 không bón phân (168,02 g/ha)

    Management and monitoring of air and water pollution by using GIS technology: Research article

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    The need for a green clean living environment is increasing today, with the boom of the socioeconomic development, educational level. However, the environmental pollution becomes an alerted global issue due to the large amount of wastes discharged making this need to be not easily met at the moment. Greenhouse gas emission mainly from energy, transport and agricultural land use is causing climate change because of their long atmospheric lifetime and trapping the heat in the atmosphere. Harmful effects and damages caused by environment pollution and climate change are unpredictable. It was reported that every year millions of people die because of fine particles when exposing to air pollution and other millions die from water-born diseases. Management and monitoring of air and water pollution by using GIS technology is an effective method. The measured data can be obtained continuously, quickly and accurately at stations in any regions even with complex terrain. This helps reduce the required number of employees, manage automatically and continuously a large number of data.Ngày nay nhu cầu về một môi trường sống xanh, sạch đang gia tăng, với sự bùng nổ của phát triển kinh tế - xã hội và trình độ dân trí. Tuy nhiên, ô nhiễm môi trường đang trở thành một vấn đề cảnh báo toàn cầu do số lượng lớn các chất thải được xả ra môi trường làm cho nhu cầu này không dễ dàng được đáp ứng tại thời điểm này. Phát thải khí nhà kính chủ yếu là từ sử dụng năng lượng, giao thông vận tải và đất nông nghiệp đang gây ra biến đổi khí hậu vì thời gian tồn tại của cúng dài và giữ nhiệt trong khí quyển. Các ảnh hưởng xấu và thiệt hại gây ra bởi ô nhiễm môi trường và biến đổi khí hậu là không thể đoán trước. Thông tin báo cáo chỉ ra rằng mỗi năm có hàng triệu người chết vì hít các hạt bụi mịn khi tiếp xúc với ô nhiễm không khí; và hàng triệu người khác chết vì bệnh do nước sinh ra. Quản lý và giám sát ô nhiễm không khí và nước bằng cách sử dụng công nghệ GIS là một phương pháp hiệu quả. Các dữ liệu đo có thể được lấy liên tục, nhanh chóng và chính xác tại các trạm ở bất kể khu vực nào, ngay cả nơi có địa hình phức tạp. Điều này giúp làm giảm số lượng lao động cần thiết, quản lý tự động và liên tục một số lượng lớn dữ liệu

    An HPLC Quantitative Analysis of Paraquat in Human Plasma: A Helpful Tool for Diagnosis and Evaluation of Treatment of Paraquat Poisoning in Vietnamese Hospitals

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    In this paper, the paraquat (PQ) concentrations in plasma of poisoned patients were determined by high performance liquid chromatography (RP-HPLC) with a DAD detector followed simple extraction of PQ from plasma. The sample was simply pretreated with 15% trichloroacetic acid for deproteinization and directly injected to HPLC system. PQ in plasma was separated on a C8 column HPLC system using 2 channel mobile phase (A and B) with a volume ratio of 5:95, respectively. Channel A was 5% acetonitrile (ACN) and Channel B was a mixture of phosphate buffer (pH 2.5), sodium 1-heptanesulphonate (0.11% w / v), KCl (0.20% w / v), polyethylene glycol G400 (0.20% v / v) and methanol (20% v / v). The flow rate of mobile phase was 0.5 mL/min. The method detection limit (MDL) is 0.013 ?g/ mL and the quantitative limit is 0.040 ?g/ mL. The recovery of PQ in plasma samples was 96.1% - 105.9 % at 5 different concentrations ranging from 0.040 ?g / mL to 10.00 ?g/ mL. The within- and between-day relative standard deviations were all less than 0.82% and 1.43% respectively. The method was successfully applied for determining paraquat concentrations in plasma samples of 31 acute paraquat poisoned patients at Poison Control Center, Bach Mai hospital, Vietnam. Quantitative results revealed that plasma PQ level was a key factor for prognosis and hemoperfusion using resin membrane had significant effect in removing PQ from the blood
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