523 research outputs found
Recommended from our members
Why training is not improving the police response to sexual violence against women: a glimpse into the 'black box' of police training
Innovative and timely, this collection of essays holds broad appeal to academics and practitioners, as well as students of criminology, criminal justice and law, and all those with an interest in feminism, justice, and inequality
The Arrival Of A New GAAP: International Financial Reporting Standards
This article examines the International Accounting Standards Board’s efforts to create greater comparability and uniformity in global financial reporting. Prefacing this will be an examination of 1) the reasons for past and present inter-country reporting differences and 2) the changes that have affected the governing structure of the international financial reporting environment. Most importantly, however, this article explores the areas that will be most impacted when companies move to a uniform group of international accounting standards. An understanding of the accounting regulatory process and the changes underway is important for all businesses professionals, including those in large and small businesses alike, and understanding how to read and interpret the language of business is important to competing in today’s smaller world
Risk Manage Capital Investment Decisions: A Lease vs. Purchase Illustration
This paper demonstrates how to build risk into capital investment decisions. We illustrate how to combine distribution theory, technology, and a business professional’s skills and insight into a capital investment analysis. In addition, we show how management can approximate the risk of each cash flow estimate and display the overall capital investment results. This framework is extended by showing how a mutually exclusive decision can be improved, using a lease versus purchase example.[1] An Excel template is readily available from the authors allowing a hands-on application of the framework presented in this paper. In addition, this paper positions the reader to comfortably use more advanced analytics, such as Monte Carlo simulation, a tool that is readily available in commercial software applications.This paper focuses on the application of net present value. The advantage of using net present value in a capital budgeting decision is that it shows the potential stakeholder wealth creation and wealth destruction. An internal rate of return analysis is intentionally left out of this paper. According to Brealey, Myers and Allen, Principles of Corporate Finance, New York, NY: McGraw-Hill/Irwin 2006, pp. 91-99, internal rate of return should not be used to evaluate mutually exclusive capital investments. 
Segment Reporting: The Aftermath Effects Of Statement Of Financial Accounting Standards No. 131
This article addresses the subject of segment reporting and the after effects of SFAS No. 131 “Disclosures about Segments of an Enterprise and Related Information.” A comparative analysis of the reporting requirements under SFAS No. 14 and SFAS No. 131 is first presented followed with an examination of corporate disclosures before and after the release of SFAS No. 131. The results are discussed in the context of the Financial Accounting Standards Board’s reporting objective “to better understand an enterprises performance.&rdquo
Financial Reporting Impact Of The Operating Lease Classification
The Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) are preparing to make changes to accounting standards for leasing that will have a significant impact on the financial statements of a large number of companies. The proposed standard will eliminate the operating lease classification, and if passed, companies using this classification will be required to report additional assets and liabilities on the balance sheet. This study estimates the impact of this change in accounting standards on the financial statements and several key financial ratios for an extensive sample of companies and industries fromΒ the Compustat North America database. It is important that users of financial statements understand and are prepared for these changes prior to implementation, particularly for industries in which operating leases are heavily utilized
High-resolution wide-band Fast Fourier Transform spectrometers
We describe the performance of our latest generations of sensitive wide-band
high-resolution digital Fast Fourier Transform Spectrometer (FFTS). Their
design, optimized for a wide range of radio astronomical applications, is
presented. Developed for operation with the GREAT far infrared heterodyne
spectrometer on-board SOFIA, the eXtended bandwidth FFTS (XFFTS) offers a high
instantaneous bandwidth of 2.5 GHz with 88.5 kHz spectral resolution and has
been in routine operation during SOFIA's Basic Science since July 2011. We
discuss the advanced field programmable gate array (FPGA) signal processing
pipeline, with an optimized multi-tap polyphase filter bank algorithm that
provides a nearly loss-less time-to-frequency data conversion with
significantly reduced frequency scallop and fast sidelobe fall-off. Our digital
spectrometers have been proven to be extremely reliable and robust, even under
the harsh environmental conditions of an airborne observatory, with
Allan-variance stability times of several 1000 seconds. An enhancement of the
present 2.5 GHz XFFTS will duplicate the number of spectral channels (64k),
offering spectroscopy with even better resolution during Cycle 1 observations.Comment: Accepted for publication in A&A (SOFIA/GREAT special issue
Preparing For The Profession: The Accounting Job Search And Beyond
This paper provides a detailed description of a unique program focused on preparing students for entry into the accounting profession. The program, Preparing for the Profession, consisted of four distinct workshops provided to accounting majors during fall semester 2010. Planning for the program began a year earlier during a meeting of Accounting Advisory Board members and faculty. Each session addressed a distinct aspect of the accounting profession and consisted of a panel discussion of six to eight accounting and business professionals. The sessions were 90 minutes in length and discussion focused on 25 pre-submitted questions by student attendees. Specific objectives were formulated for each session and assessment data subsequent to the workshopβs completion indicated that the program was a success in meeting those objectives
Nonlinear stability analysis of the frame structures
Π£ ΠΎΠ²ΠΎΡ Π΄ΠΎΠΊΡΠΎΡΡΠΊΠΎΡ Π΄ΠΈΡΠ΅ΡΡΠ°ΡΠΈΡΠΈ ΠΏΡΠΈΠΊΠ°Π·Π°Π½Π° ΡΠ΅ Π½Π΅Π»ΠΈΠ½Π΅Π°ΡΠ½Π° Π°Π½Π°Π»ΠΈΠ·Π° ΡΡΠ°Π±ΠΈΠ»Π½ΠΎΡΡΠΈ
ΠΎΠΊΠ²ΠΈΡΠ½ΠΈΡ
Π½ΠΎΡΠ°ΡΠ°, ΠΎΠ΄Π½ΠΎΡΠ½ΠΎ ΠΈΡΡΡΠ°ΠΆΠΈΠ²Π°Π½ ΡΠ΅ ΡΠ΅Π½ΠΎΠΌΠ΅Π½ Π³ΡΠ±ΠΈΡΠΊΠ° ΡΡΠ°Π±ΠΈΠ»Π½ΠΎΡΡΠΈ ΠΎΠΊΠ²ΠΈΡΠ½ΠΈΡ
Π½ΠΎΡΠ°ΡΠ° Ρ Π΅Π»Π°ΡΡΠΎ-ΠΏΠ»Π°ΡΡΠΈΡΠ½ΠΎΡ ΠΎΠ±Π»Π°ΡΡΠΈ. ΠΡΠΌΠ΅ΡΠΈΡΠΊΠ° Π°Π½Π°Π»ΠΈΠ·Π° ΡΠ΅ ΡΠΏΡΠΎΠ²Π΅Π΄Π΅Π½Π° ΠΏΡΠΈΠΌΠ΅Π½ΠΎΠΌ
ΠΌΠ΅ΡΠΎΠ΄Π΅ ΠΊΠΎΠ½Π°ΡΠ½ΠΈΡ
Π΅Π»Π΅ΠΌΠ΅Π½Π°ΡΠ°. ΠΠ°ΡΡΠΈΡΠ΅ ΠΊΡΡΡΠΎΡΡΠΈ ΡΡ ΠΈΠ·Π²Π΅Π΄Π΅Π½Π΅ ΠΊΠΎΡΠΈΡΡΠ΅ΡΠ΅ΠΌ
ΡΡΠΈΠ³ΠΎΠ½ΠΎΠΌΠ΅ΡΡΠΈΡΡΠΊΠΈΡ
ΠΈΠ½ΡΠ΅ΡΠΏΠΎΠ»Π°ΡΠΈΠΎΠ½ΠΈΡ
ΡΡΠ½ΠΊΡΠΈΡΠ° ΠΊΠΎΡΠ΅ ΡΠ΅ ΠΎΠ΄Π½ΠΎΡΠ΅ Π½Π° ΡΠ°ΡΠ½ΠΎ ΡΠ΅ΡΠ΅ΡΠ΅
Π΄ΠΈΡΠ΅ΡΠ΅Π½ΡΠΈΡΠ°Π»Π½Π΅ ΡΠ΅Π΄Π½Π°ΡΠΈΠ½Π΅ ΡΠ°Π²ΠΈΡΠ°ΡΠ° ΡΡΠ°ΠΏΠ° ΠΏΡΠ΅ΠΌΠ° ΡΠ΅ΠΎΡΠΈΡΠΈ Π΄ΡΡΠ³ΠΎΠ³ ΡΠ΅Π΄Π°. Π£ ΡΠ»ΡΡΠ°ΡΡ
ΠΊΠ°Π΄Π° ΡΠ΅ ΠΈΠ·Π²ΠΈΡΠ°ΡΠ΅ ΠΊΠΎΠ½ΡΡΡΡΠΊΡΠΈΡΠ΅ Π΄Π΅ΡΠ°Π²Π° Ρ ΠΏΠ»Π°ΡΡΠΈΡΠ½ΠΎΡ ΠΎΠ±Π»Π°ΡΡΠΈ, ΠΊΠΎΠ½ΡΡΠ°Π½ΡΠ°Π½ ΠΌΠΎΠ΄ΡΠ»
Π΅Π»Π°ΡΡΠΈΡΠ½ΠΎΡΡΠΈ Π Ρ ΠΌΠ°ΡΡΠΈΡΠΈ ΠΊΡΡΡΠΎΡΡΠΈ Π·Π°ΠΌΠ΅ΡΠ΅Π½ ΡΠ΅ ΡΠ°Π½Π³Π΅Π½ΡΠ½ΠΈΠΌ ΠΌΠΎΠ΄ΡΠ»ΠΎΠΌ Et ΠΊΠΎΡΠΈ ΠΏΡΠ°ΡΠΈ
ΠΏΡΠΎΠΌΠ΅Π½Ρ ΠΊΡΡΡΠΎΡΡΠΈ ΡΡΠ°ΠΏΠ° Ρ Π½Π΅Π΅Π»Π°ΡΡΠΈΡΠ½ΠΎΡ ΠΎΠ±Π»Π°ΡΡΠΈ ΠΈ ΡΡΠ½ΠΊΡΠΈΡΠ° ΡΠ΅ Π½ΠΈΠ²ΠΎΠ° ΠΎΠΏΡΠ΅ΡΠ΅ΡΠ΅ΡΠ°
Ρ ΡΡΠ°ΠΏΡ. ΠΠ° ΠΏΠΎΡΡΠ΅Π±Π΅ ΠΎΠ²Π΅ Π΄ΠΈΡΠ΅ΡΡΠ°ΡΠΈΡΠ΅ ΡΠΎΡΠΌΠΈΡΠ°Π½ ΡΠ΅ Π΄Π΅ΠΎ ΡΠ°ΡΡΠ½Π°ΡΡΠΊΠΎΠ³ ΠΏΡΠΎΠ³ΡΠ°ΠΌΠ° ALIN
ΠΊΠΎΡΠΈ ΠΌΠΎΠΆΠ΅ Π΄Π° ΡΠ΅ ΠΊΠΎΡΠΈΡΡΠΈ Π·Π° Π΅Π»Π°ΡΡΠΈΡΠ½Ρ ΠΈ Π΅Π»Π°ΡΡΠΎ-ΠΏΠ»Π°ΡΡΠΈΡΠ½Ρ Π°Π½Π°Π»ΠΈΠ·Ρ ΡΡΠ°Π±ΠΈΠ»Π½ΠΎΡΡΠΈ
ΠΎΠΊΠ²ΠΈΡΠ½ΠΈΡ
ΠΊΠΎΠ½ΡΡΡΡΠΊΡΠΈΡΠ°. ΠΠ²Π°Ρ ΠΏΡΠΎΠ³ΡΠ°ΠΌ ΡΠ΅ Π½Π°ΠΏΠΈΡΠ°Π½ Ρ C++ ΠΏΡΠΎΠ³ΡΠ°ΠΌΡΠΊΠΎΠΌ ΡΠ΅Π·ΠΈΠΊΡ.
ΠΡΠΈΠΌΠ΅Π½ΠΎΠΌ ΠΎΠ²ΠΎΠ³ ΠΏΡΠΎΠ³ΡΠ°ΠΌΠ° ΠΎΠΌΠΎΠ³ΡΡΠ΅Π½ΠΎ ΡΠ΅ ΠΈ ΠΎΠ΄ΡΠ΅ΡΠΈΠ²Π°ΡΠ΅ ΠΊΡΠΈΡΠΈΡΠ½ΠΎΠ³ ΠΎΠΏΡΠ΅ΡΠ΅ΡΠ΅ΡΠ°
ΠΎΠΊΠ²ΠΈΡΠ½ΠΈΡ
Π½ΠΎΡΠ°ΡΠ° Ρ Π΅Π»Π°ΡΡΠΈΡΠ½ΠΎΡ ΠΈ Π½Π΅Π΅Π»Π°ΡΡΠΈΡΠ½ΠΎΡ ΠΎΠ±Π»Π°ΡΡΠΈ. Π£ Π΄ΠΈΡΠ΅ΡΡΠ°ΡΠΈΡΠΈ ΡΠ΅ ΡΠΎΡΠΌΠΈΡΠ°Π½
ΠΈ Π°Π»Π³ΠΎΡΠΈΡΠ°ΠΌ Π·Π° ΠΏΡΠΎΡΠ°ΡΡΠ½ Π΄ΡΠΆΠΈΠ½Π° ΠΈΠ·Π²ΠΈΡΠ°ΡΠ° ΠΏΡΠΈΡΠΈΡΠ½ΡΡΠΈΡ
ΡΡΠ°ΠΏΠΎΠ²Π° ΡΡΡΠ±ΠΎΠ²Π°
ΠΎΠΊΠ²ΠΈΡΠ½ΠΈΡ
Π½ΠΎΡΠ°ΡΠ°, Π° ΠΊΠΎΡΠΈ ΡΠ΅ Π±Π°Π·ΠΈΡΠ° Π½Π° ΠΏΡΠΎΡΠ°ΡΡΠ½Ρ Π³Π»ΠΎΠ±Π°Π»Π½Π΅ Π°Π½Π°Π»ΠΈΠ·Π΅ ΡΡΠ°Π±ΠΈΠ»Π½ΠΎΡΡΠΈ
ΠΎΠΊΠ²ΠΈΡΠ½Π΅ ΠΊΠΎΠ½ΡΡΡΡΠΊΡΠΈΡΠ΅. Π Π΅Π·ΡΠ»ΡΠ°ΡΠΈ ΠΏΡΠΈΠΌΠ΅Π½ΠΎΠΌ ΠΎΠ²ΠΎΠ³ Π°Π»Π³ΠΎΡΠΈΡΠΌΠ° ΡΠΏΠΎΡΠ΅ΡΠ΅Π½ΠΈ ΡΡ ΡΠ°
ΡΠ΅ΡΠ΅ΡΠΈΠΌΠ° ΠΊΠΎΡΠ° ΡΠ΅ Π΄ΠΎΠ±ΠΈΡΠ°ΡΡ ΠΊΠΎΡΠΈΡΡΠ΅ΡΠ΅ΠΌ Π΅Π²ΡΠΎΠΏΡΠΊΠΈΡ
ΠC3 ΠΈ Π΄ΠΎΠΌΠ°ΡΠΈΡ
ΠΠ£Π‘ ΡΡΠ°Π½Π΄Π°ΡΠ΄Π°
Π·Π° ΠΎΠΊΠ²ΠΈΡΠ½Π΅ ΡΠ΅Π»ΠΈΡΠ½Π΅ ΠΊΠΎΠ½ΡΡΡΡΠΊΡΠΈΡΠ΅, Π° ΠΊΠΎΡΠ° ΡΡ ΠΏΡΠΈΠ±Π»ΠΈΠΆΠ½ΠΎΠ³ ΠΊΠ°ΡΠ°ΠΊΡΠ΅ΡΠ°. ΠΠ°ΠΆΠ½ΠΎ ΡΠ΅
Π½Π°Π³Π»Π°ΡΠΈΡΠΈ Π΄Π° Ρ Π½Π°Π²Π΅Π΄Π΅Π½ΠΈΠΌ Π΅Π²ΡΠΎΠΏΡΠΊΠΈΠΌ ΠΈ Π΄ΠΎΠΌΠ°ΡΠΈΠΌ ΡΡΠ°Π½Π΄Π°ΡΠ΄ΠΈΠΌΠ° ΠΈ ΠΊΡΠΈΡΠΈΡΠ½Π° ΡΠΈΠ»Π° Ρ
ΠΏΠ»Π°ΡΡΠΈΡΠ½ΠΎΡ ΠΎΠ±Π»Π°ΡΡΠΈ ΠΎΠ΄ΡΠ΅ΡΡΡΠ΅ ΡΠ΅ ΡΠ°ΠΌΠΎ ΠΏΡΠΈΠ±Π»ΠΈΠΆΠ½ΠΈΠΌ ΠΏΡΠΎΡΠ°ΡΡΠ½ΠΎΠΌ. ΠΠ²Π°Ρ ΠΏΠΎΡΡΡΠΏΠ°ΠΊ
ΠΏΡΠ΅Π΄Π²ΠΈΡΠ° Π΄Π° ΡΠ΅ ΠΏΡΠ²ΠΎ ΠΎΠ΄ΡΠ΅Π΄ΠΈ ΠΊΡΠΈΡΠΈΡΠ½Π° ΡΠΈΠ»Π° Ρ Π΅Π»Π°ΡΡΠΈΡΠ½ΠΎΡ ΠΎΠ±Π»Π°ΡΡΠΈ, Π° Π·Π°ΡΠΈΠΌ ΡΠ΅ Π½Π°
Π±Π°Π·ΠΈ ΠΊΡΠΈΠ²ΠΈΡ
ΠΈΠ·Π²ΠΈΡΠ°ΡΠ° Π΄Π΅ΡΠΈΠ½ΠΈΡΠ°Π½ΠΈΡ
ΠΏΡΠ΅ΠΊΠΎ ΠΏΡΠΈΠ±Π»ΠΈΠΆΠ½ΠΈΡ
, Π΅ΠΌΠΏΠΈΡΠΈΡΡΠΊΠΈΡ
ΡΠΎΡΠΌΡΠ»Π°,
ΠΎΠ΄ΡΠ΅ΡΡΡΠ΅ ΠΊΡΠΈΡΠΈΡΠ½Π° ΡΠΈΠ»Π° Ρ ΠΏΠ»Π°ΡΡΠΈΡΠ½ΠΎΡ ΠΎΠ±Π»Π°ΡΡΠΈ. Π£ ΠΎΠΊΠ²ΠΈΡΡ ΠΎΠ²Π΅ Π΄ΠΈΡΠ΅ΡΡΠ°ΡΠΈΡΠ΅
ΡΠΎΡΠΌΡΠ»ΠΈΡΠ°Π½ ΡΠ΅ Π°Π»Π³ΠΎΡΠΈΡΠ°ΠΌ Π½ΡΠΌΠ΅ΡΠΈΡΠΊΠΎΠ³ ΠΏΡΠΎΡΠ°ΡΡΠ½Π° ΠΊΠΎΡΠΈΠΌ ΡΠ΅ ΠΎΠ²Π°Ρ ΠΏΡΠΈΠ±Π»ΠΈΠΆΠ°Π½,
βΠΌΠ΅ΡΠΎΠ²ΠΈΡβ ΠΏΡΠΎΡΠ°ΡΡΠ½ Π·Π°ΠΌΠ΅ΡΡΡΠ΅ ΡΠ°ΡΠ½ΠΈΡΠΈΠΌ ΠΏΡΠΎΡΠ°ΡΡΠ½ΠΎΠΌ ΠΊΠΎΡΠΈ ΠΎΠΌΠΎΠ³ΡΡΡΡΠ΅ ΠΏΡΠ°ΡΠ΅ΡΠ΅
ΡΠ΅Π½ΠΎΠΌΠ΅Π½Π° Π³ΡΠ±ΠΈΡΠΊΠ° ΡΡΠ°Π±ΠΈΠ»Π½ΠΎΡΡΠΈ ΠΎΠΊΠ²ΠΈΡΠ½ΠΎΠ³ Π½ΠΎΡΠ°ΡΠ° Ρ ΠΏΠ»Π°ΡΡΠΈΡΠ½ΠΎΡ ΠΎΠ±Π»Π°ΡΡΠΈ ΠΈ Π΄ΠΈΡΠ΅ΠΊΡΠ½ΠΎ
ΠΎΠ΄ΡΠ΅ΡΠΈΠ²Π°ΡΠ΅ ΡΠ΅Π³ΠΎΠ²Π΅ ΠΊΡΠΈΡΠΈΡΠ½Π΅ ΡΠΈΠ»Π΅ Ρ ΡΠΎΡ ΠΎΠ±Π»Π°ΡΡΠΈ...In this doctoral thesis the nonlinear stability analysis of frame structures is presented.
The phenomenon of instability of frames in elasto-plastic domain was investigated.
Numerical analysis was performed by the finite element method. Stiffness matrices
were derived using the trigonometric shape functions related to exact solution of the
differential equation of bending according to the second order theory. When the
buckling of structure occurs in plastic domain, it is necessary to replace the constant
modulus of elasticity E with the tangent modulus Et. Tangent modulus is stress
dependent function and takes into account the changes of the member stiffness in the
inelastic range. For the purposes of numerical investigation in this thesis, part of the
computer program ALIN was created in a way that this program now can be used for
elastic and elasto-plastic stability analysis of frame structures. This program is
developed in the C++ programming language. Using this program, it is possible to
calculate the critical load of frames in the elastic and inelastic domain. In this thesis, the
algorithm for the calculation of buckling lengths of compressed columns of the frames
was established. The algorithm is based on the calculation of the global stability
analysis of frame structures. Results obtained using this algorithm were compared with
the approximate solutions from the European (EC3) and national (JUS) standards for the
steel structures. It is important to emphasize that in these standards, calculation of the
critical load in the plastic domain is also based on the approximate procedure. This
procedure means that the critical load in the elastic domain should be calculated first,
and after that, on the basis of the buckling curves, the critical load in the plastic domain
can be obtained. These curves are defined by the approximate, empirical formulas.
Instead of such βmixedβ procedure given in the standards, in this thesis a more accurate
procedure is presented. By this procedure it is possible to follow the behavior of the
plane frames in plastic domain and to calculate the real critical load in that domain..
- β¦