Element Software Research Articles

Applying the process approach in setting up the system of internal control in economic entities

Subject. The article addresses the organization and implementation of process approach when setting up a system of internal control of an economic entity, which ensures the management of effectiveness of divisions’ activities. Objectives. We aim at investigating the organization of the internal control system of an economic entity, based on its activities, accounting policies, classification of business processes, and risk identification. Methods. The study rests on methods of theoretical generalization, structural grouping, logical analysis, as well as the analysis of scientific and practical literature and accounting and control practice. Results. The analysis of practices revealed a number of problems in the implementation of the process approach in the accounting and control activities of economic entities, in particular, insufficient understanding and unpreparedness of management to implement the process approach, the lack of a system for regulating business processes, the lack of interconnection between the system of control indicators and the created business processes. It is advisable to divide the process of organizing the internal control system into a number of stages, i.e. the definition of activities, typology of business processes, risk identification, testing the internal control system’s quality. Conclusions. The introduction of the process approach in organizing an internal control system involves the systematization of information, depending on the nature of the business process, requiring permanent updating. The emergence of non-standard situations makes it necessary to adjust the boundaries of business processes. The resources of accounting business processes are personnel, software, equipment, and other infrastructure elements.

THE EFFECT OF VISUAL AND FUNCTIONAL CRITERIA OF PACKAGING: CONSUMER EXPECTATIONS OF ELEMENTS FOR DAIRY PRODUCT PACKAGING

Manuscript type: Research paper Research Aims: This study seeks to investigate the effect of visual and functional criteria on packaging and consumer expectations towards the packaging elements of dairy products for children. Design/methodology/approach: For this purpose a sample containing 334 children between 7- 12 years were used. Sampling method was random sampling and measuring tool was questionnaire. In order to data analysis and hypothesis testing, structured equations test by means of "Lisrel software" was used and the research results show that recyclability of product, easy to carry, packaging (product) form and illustrations on packaging variables haven't positive and significant effect on consumer's expectations toward packaging elements of product. Research Findings: On the other hand packaging (background) color and font style variables have positive and significant effect on consumer's expectations toward packaging elements of product. Thus, according to the results visual criteria have more effective role on packaging than functional criteria.   Theoretical Contribution/Originality: As the general rule of all affecting factors in stimulating Visual and Functional Criteria of Packaging of customers, this is a rare study which investigates and provides insights to clarify the exact role of the factors in the field. Practitioner/Policy Implication: Scrutinizing the motivators of Visual and Functional Criteria of Packaging and their interrelationships would help professionals as well as scholars to understand its determinants, which will lead to more insightful decisions. Further, this understanding may be useful in shaping marketing policies and strategies for Iranian and the other  firms al around the world.  Research limitation/Implications: Lack of cooperation of some respondents; As well as the limited results to the respondents' perceptions of the questionnaire questions.

Visual design elements of product packaging: Implications for consumers' emotions, perceptions of quality, and price

AbstractThis study used three progressive experiments to isolate two dimensions of bottled water packaging: cap color and bottle shape. The objective of the first experiment was to test how the color of the bottle cap can change consumer preference. We evaluated four cylindrical bottles with different color caps (red, black, blue, and white). Results show that using a blue cap generates substantial positive changes in preference. The goal of the second experiment was to isolate the effect of bottle shape. Of the three bottle forms (cylindrical, squared, and anthropomorphic), the anthropomorphic was preferred. Results show that using a blue cap or an anthropomorphic shape improves preference and quality perceptions. A third experiment compared four price gaps (same price, 5%, 10%, and 20%) for the best versus worst shape and/color combination. In general, increasing the price of the bottle with the best color and shape decreases the choice preference. However, a 20% price increase improves the quality perception and inverts this trend. These results give product designers and marketing managers insights on how use color and shape to gain consumer preference.

The experimental results of the geophysical pulse voltage generator

The paper is devoted to the development process of the geophysical pulse voltage generator. The peculiarity of the generator lies in the non-specific purpose of this type of construction. Its main function is the controlled effect on the active faults of seismically dangerous zones. The results of the field experiment with the constructed device from 2018 to 2020 are presented. During the experiments, estimations and theoretical analysis we have obtained the seismic noise recorded by means of molecular electronic instruments and determined the periods of the electrical pulses. Operational parameters of the generator were identified on the basis of experiment results. The software and hardware elements of the system were upgraded and, as a result, a new version of the geophysical pulse voltage generator was developed.

Why display motion on packaging? The effect of implied motion on consumer behavior

Visual packaging elements play a crucial role in influencing consumer behavior in stores. Front of pack (FOP) formats frequently present images of the product in motion (i.e., implied motion), especially in food categories. Despite the popularity of implied motion in real-world business, little research has been done to understand its effect on consumer behavior. To fill this gap, the present study adopts an evolutionary lens to investigate the impact of implied motion as a packaging design technique on consumers’ attention, product evaluation, purchase intention and choice. We carried out two experiments using realistic milk and orange juice packaging. Specifically, Experiment 1 was conducted in a lab using an eye tracking method to provide an objective measure of attention. The findings show that implied motion significantly increases visual attention and consequently generates more frequent choices. Using an online experimental design and declarative measures, Experiment 2 indicates that implied motion also enhances freshness, which translates into greater tastiness, product attractiveness and, ultimately, purchase intention. The study provides marketers with an inexpensive yet efficient way to enhance in-store marketing performance by incorporating implied motion into the FOP design.

Assessment of Impact Energy Harvesting in Composite Beams with Piezoelectric Transducers.

Piezoelectric energy harvesting (PEH) is studied in the case of a low-velocity impact of a rigid mass on a composite beam. A methodology is outlined, encompassing modelling of the open-circuit impact response in a finite element (FE) package, formulation of a lumped parameter (LP) model for the piezoelectric transducer connected with the harvesting circuit, and experimental verification of the impact using a custom portable configuration with impactor motion control. The subcircuit capacitor charging effect, the impactor mass and velocity on the harvesting subcircuit response, and the obtained output power are quantified. The results indicate that the current methodology can be used as a design tool for the structure and the harvesting circuit to achieve power output from composite beams with piezoelectric patches under impact conditions.

Investigation the influence of spacer yarns orientation angle on the thermal behavior of 3D textile reinforced concrete (TRC)

Thermal behavior such as heat transfer is an important parameter for construction composites. Three-dimensional textile reinforced concrete (TRC) is one of the construction composites which is recently being used in the building industry. Therefore, in this study, the thermal behavior of three different TRC samples was investigated by a heat transfer test using an infrared method. The cementitious matrix was reinforced by 3D fabric with three different spacer yarn orientation angles. The cementitious matrix was fabricated by cement and waste stone powder. The TRC sample was put on the hot plate of the heat transfer apparatus and the temperature variations of the top surface of the sample were obtained. According to the test results, increasing the orientation angle of spacer yarns leads to a decrease in the thermal conductivity of the TRC sample and reduces heat transfer. On the other hand, a theoretical model was used to calculate the thermal conductivity and resistance coefficients of sandwich samples. Furthermore, a 3D finite element model was used to predict the heat transfer of TRC specimens. A unit cell of the TRC model was created in Abaqus software and finite element (FE) analysis was carried on a created model. Thermal conductivity and thermal resistance of samples according to FE results were calculated and compared with experimental results. FE results showed good agreement with the experimental data.

Prediction-Correction Techniques to Support Sensor Interoperability in Industry 4.0 Systems.

Industry 4.0 is envisioned to transform the entire economical ecosystem by the inclusion of new paradigms, such as cyber-physical systems or artificial intelligence, into the production systems and solutions. One of the main benefits of this revolution is the increase in the production systems’ efficiency, thanks to real-time algorithms and automatic decision-making mechanisms. However, at the software level, these innovative algorithms are very sensitive to the quality of received data. Common malfunctions in sensor nodes, such as delays, numerical errors, corrupted data or inactivity periods, may cause a critical problem if an inadequate decision is made based on those data. Many systems remove this risk by seamlessly integrating the sensor nodes and the high-level components, but this situation substantially reduces the impact of the Industry 4.0 paradigm and increases its deployment cost. Therefore, new solutions that guarantee the interoperability of all sensors with the software elements in Industry 4.0 solutions are needed. In this paper, we propose a solution based on numerical algorithms following a predictor-corrector architecture. Using a combination of techniques, such as Lagrange polynomial and Hermite interpolation, data series may be adapted to the requirements of Industry 4.0 software algorithms. Series may be expanded, contracted or completed using predicted samples, which are later updated and corrected using the real information (if received). Results show the proposed solution works in real time, increases the quality of data series in a relevant way and reduces the error probability in Industry 4.0 systems.

Analytical study on the effect of extreme seismic strains on the transverse buckling of ultra-reinforced seismic walls and their environmental design

In the context of the present work, the influence of the degree of tension on the phenomenon of transverse instability of reinforced concrete seismic walls is examined. Useful conclusions are drawn regarding the influence of the degree of elongation on the phenomenon of transverse buckling. These conclusions are substantiated both experimentally and analytically, as the results of the experiments are compared with the corresponding results of the analytical investigation. Moreover, some thoughts on a more environmental design of R/C seismic walls are stated. The present investigation is both experimental and analytical and consists of 4 test specimens. These specimens simulate the extreme boundary edges of structural walls. All columns simulate only the extreme reinforced areas of the walls, in order to study the basic mechanism of the phenomenon. The detailing of the specimens consists of 6 rebars with a diameter of 12 mm for each bar. The geometric dimensions are the same for all specimens. What differentiates the specimens from each other is the degree of tension they have sustained. More specifically, the tensile degrees used are 10‰, 20‰, 30‰ and 50‰. The loading stages of each specimen for all specimens are as follows: (a) Uniaxial central tensile loading on each test specimen apart from the specimen sustained 0‰ degree of tension; (b) Uniaxial central compression loading on each specimen till its failure due to buckling or due to an excess of its cross-section compressive strength. The present study focuses on the tensile loading stage only. Extreme tensile strengths are also used, e.g., 30‰ and 50‰, in order to take into account, the cases of extreme seismic excitations. The experimental study is followed by the numerical investigation of these 4 specimens using appropriate statistical software and finite elements.

How performance targets can ingrain a culture of ‘performing out’: An ethnography of two Indian primary healthcare facilities

Low- and middle-income country health systems often apply decontextualised and unrealistic performance targets to facilities. This can lead to empty compliance and ‘performing out’, whereby managers and providers manipulate or inflate data to create the false impression of a functional system. While this is a well-recognised pitfall of audit-style performance accountability processes, the social processes by which these practices emerge has not been well described in the literature.In this paper, with a focus on maternal and newborn care, we seek to better understand how and why the practices of ‘performing out’ occur, and their implications for health system functioning, organisational culture, and quality of care. We do this through a focused facility ethnography undertaken in two primary healthcare facilities in an eastern Indian state, anonymised as Esma, where practices of ‘performing out’ are prevalent.We draw on the understanding that health systems are complex adaptive systems encompassing both hardware and software elements, where individual behavioural practices are an outcome of the system as a whole. To unpack how the dynamic interactions between system elements and agents influence individual behaviours, we draw upon the sociological theories of practice of Bourdieu, encompassing the concepts of field, habitus, and capital.This lens helps illustrate how resource scarcity, unyielding application of unrealistic targets with punitive sanctions for non-achievement, and complex power dynamics lead system actors to manipulate data and create documentation to show the achievement of targets that were not actually met. The practices of ‘performing out’ are shaped by, and in turn shape, the organisational culture of the facilities, with perverse behaviour becoming part of an entrenched habitus – the ‘dispositions’ of agents that guide behaviour and thinking. In the longer term, the habituation of ‘performing out’ contributes to a systemic orientation toward sub-par performance, undermining quality of care.

Packages of management control systems, entrepreneurial orientation and performance in Brazilian startups

PurposeThis study aims to understand the relationship between the elements of a startup firms’ management control system (MCS) package, its entrepreneurial orientation (EO) and firm performance.Design/methodology/approachThe authors collected survey data from a sample of 100 Brazilian startups who had exited technology-based parks and incubators. The authors used two data analysis techniques, namely, partial least squares structural equation modeling (PLS-SEM) and fuzzy-set qualitative comparative analysis (fsQCA).FindingsThe findings show that cultural and planning controls were the only two MCS elements that were included in all high-performing startup firms’ MCS packages. The authors also found that EO has a positive influence on firm performance through the MCS package.Research limitations/implicationsThe mixed-method approach allowed for a holistic view of the analyzed phenomenon. PLS-SEM analysis was applied to the symmetric relationships between the proposed relationships while fsQCA was used to analyze the asymmetric combinations between EO dimensions and MCS package elements, which promoted high firm performance.Practical implicationsThe authors show how different combinations of MCS elements form a package, mediating EO, which can enable high performance.Originality/valueUsing fsQCA and PLS-SEM, the authors were able to better understand the important role that MCS package adoption has on a startups’ performance and provide new evidence regarding the interface between MCS and EO. This extends the understanding of the importance that cultural and planning controls have in an MCS package to support startup performance.

“White” Space and Organic Claims on Food Packaging: Communicating Sustainability Values and Affecting Young Adults’ Attitudes and Purchase Intentions

The development of organic food products has proliferated over the past few decades, alongside the use of “white” space on products’ packaging as an element that communicates quality and sustainability values. Despite a growing interest towards green products, sustainable business practices and aesthetics, there is not enough evidence on how specific design elements (i.e., “white” space) of organic food packaging could affect consumers’ brand perceptions, attitude towards the brand (Abr) and purchase intentions (PI). The present study seeks to unveil the role of “white” space as a packaging design element on the effectiveness of organic food products. Based on a content analysis of 406 international packaging designs it establishes the widespread coexistence of organic products with extended, in shades of gray “white” space. A between-subjects experiment with 305 young adults builds on the associations between “white” space and sustainability, and provides evidence on the proposed serial mediation model with perceived naturalness, quality and trustworthiness, and Abr as mediators in the relationship between organic food products and PI, especially when the packaging uses extended “white” space. Pertinent managerial implications with respect to effective packaging design that promotes sustainability values and generates positive attitudes and behaviors towards organic foods are underlined.

Simulation of melting and solidification of graphene nanoparticles-PCM inside a dual tube heat exchanger with extended surface

In this research, the charging and discharging processes of nano-phase change material (nano-PCM) CaCl2.6H2O containing Graphene nanoparticles in a two-dimensional circular enclosure are simulated. The enclosure consists of two concentric circles so that the inner circle has a high temperature (charging mode) and low temperature (discharging mode), and the outer one is insulated. Twelve rectangular blades are placed on the walls of the inner circle with the same temperature as the wall temperature. By changing the length from 0 to 1.5 mm in the process of charging and discharging of nano-PCM, the values ​​of Nusselt number, percentage of changed phase, melting and freezing contours, etc., are studied. COMSOL Multiphysics 5.5 software and finite element method were employed for the simulations and the melting front was simulated using the enthalpy method. The results demonstrate that using a blade with a longer length causes the enclosure temperature to be higher in the charging mode and lower in the freezing state than the case without blades mode at the same time. Adding a blade with a length of 1.5 to the enclosure causes the Nusselt number to enhance by 252% in 100 s and to decrease by 87% in 1000 s in charging mode, while the Nusselt number is reduced by 94% and is enhanced by 115% at the same times, respectively, in the discharging process. An increase in the blade length causes the amount of molten nano-PCM to enhance in the charging mode and the amount of frozen nano-PCM to increase in the discharging state. Also, using an enclosure with a longer blade length makes the charging and discharging processes take place faster.

Energy, exergy and economics study of a solar/thermal panel cooled by nanofluid

This paper simulates a simple solar panel and the solar panel with a cooling system. The present paper aims to perform an economic and exergy study of PV and PVT 250 W and to compare the return on investment for the operating conditions in China. PVT working fluid is MgO/water nanofluid. PVT cooling system includes a special arrangement of copper tubes placed at its bottom, which cools the panel and produces hot water. COMSOL Multiphysics software and finite element method are employed for numerical analysis and simulation of solar panels. An in-house code is MATLAB code and meteorological data from China are used for economic analysis. The variables include the volume percentage of nanoparticles that is between 0 and 1% and the volume flow rate from 0.5 to 4 lit/min. The results of this study show that enhancing the nanofluid flow in the cooling system makes the panel cooler and reduces the amount of exergy output. The addition of nanoparticles, especially at low nanofluid flow rates, enhances the exergy output. The trend of changes in exergy efficiency with the variations of volume percentage of nanoparticles and volume flow rate is similar to that of the exergy output. The results demonstrate that an increment in the flow rate from 0.5 to 4 lit/min reduces the efficiency by 2.03%. Adding 1% nanoparticles increases the exergy efficiency by 0.45% at a volume flow rate of 0.5 lit/min. The economic analysis of the solar panel shows that the investment recovery is 6 years for PV and 4 years for PVT.

ElementRank: Ranking Java Software Classes and Packages using a Multilayer Complex Network-Based Approach

Software comprehension is an important part of software maintenance. To understand a piece of large and complex software, the first problem to be solved is where to start the understanding process. Choosing to start the comprehension process from the important software elements has proven to be a practical way. Research on complex networks opens new opportunities for identifying important elements, and many approaches have been proposed. However, the software networks that existing approaches use neglect the multilayer nature of software systems. That is, nodes in the network can have different types of relationships at the same time, and each type of relationship forms a specific layer. Worse still, they mainly focus on identifying important classes, and little work has been done on quantifying package importance. In this paper, we propose an ElementRank approach to provide a ranked list of classes (or packages) for maintainers to start the comprehension process. The top-ranked classes (or packages) can be seen as the starting points for the software comprehension process at the class (or package) level. First, we introduce two kinds of multilayer software networks to describe the topological structure of software at the class level and package level, respectively. Second, we propose a weighted PageRank algorithm to calculate the weighted PageRank value of classes (or packages) in each layer of the corresponding multilayer software network. Then, we use AHP (Analytic Hierarchy Process) to weigh each layer in the corresponding multilayer software network, and further aggregate the weighted PageRank value to obtain the global weighted PageRank value for each class (or package). Finally, all the classes (or packages) are ranked according to their global weighted PageRank values in a descending order, and the top-ranked classes (or packages) can serve as the starting points for the software comprehension process at the class (or package) level. ElementRank is validated theoretically using the widely accepted Weyuker’s criteria. Theoretical results show that the global weighted PageRank value for classes (or packages) satisfies most of Weyuker’s properties. Furthermore, ElementRank is evaluated empirically using a set of twelve open source software systems. Through a set of experiments, we show the rank correlation between the results of ElementRank and that of the approaches in the related work, and the benefits of ElementRank are also illustrated in comparison with other approaches in the related work. Empirical results also show that ElementRank can be applied to large software systems.

The role of hydrodynamic fluctuations and wind intensity on the distribution of plastic debris on the sandy beaches of Paraná River, Argentina

Plastic in the environment is considered an emerging pollutant of global concern. In spite of intensive research, many questions remain open, such as the processes that drive the deposition and remobilization of plastic debris on river beaches. The objectives of this study were: i) to analyze the influence of the natural hydrological fluctuations and wind intensity on the distribution of mesoplastic (0.5–2.5 cm) and macroplastic (>2.5 cm) debris in beach sediments of a large river, ii) to describe the type of plastic debris found and iii) to explore potential relations between the number of items and weight of macro- and mesoplastics.Our results suggest that, during lowering water levels, flow removes the plastic debris and transports it further downstream. Conversely, when the beach sediments remain exposed during long periods, the plastic debris accumulates considerably. Nevertheless, the influence of wind intensity on plastic debris transport was comparatively negligible. In other words, in our study the water flow had a greater capacity to remobilize and transport plastic debris than the wind.The most abundant mesoplastic items were foam, hard plastic, film and small fragments of fishing line. The dominant macroplastic items recorded were pieces of fishing line (nylon) and cigarette filters (cellulose acetate), typically discarded by beach users. Other items found in large quantities were soft packaging elements (expanded polystyrene), hard plastic containers (polystyrene, polyethylene terephthalate) and beverage bottles (polyethylene terephthalate), typical items of domestic use in the Paraná River region.Finally, we found that the density of macroplastic items is highly correlated to the density of mesoplastic items, serving as surrogate for further estimations. Our results could help to develop better mitigation strategies in seasonal riverscapes, based on the influence of the hydrological cycle and the characteristics of the most abundant meso- and macroplastics.

Mohalla Clinic: A Case on Healthcare Service Operations and Quality

The study presents a case study on service operations and service quality aspects of Mohalla Clinics, the public healthcare service setups in the innermost densely inhibited, yet unserved urban neighbourhoods of National Capital Territory of Delhi. It also describes the scalability consideration of public healthcare services. The case presents analysis of operational challenges in delivery of public healthcare services in developing countries. It characterizes the public healthcare service offering by the elements of service package and illustrates the adoption of service blueprint as a tool for service process planning. Additionally, it allows to comprehend the phenomena of quality management in healthcare service delivery and adoption of technology-driven innovations in healthcare service delivery. The case illustrates the challenges of healthcare operations and health service design in the low-cost and high-volume environments.

Design and evaluation of an engine-in-the-loop environment for developing plug-in hybrid electric vehicle operating strategies at conventional test benches

Due to a large number of degrees of freedom and connected powertrain functionalities, the development of operating strategies for plug-in hybrid electric vehicles is an especially complex task. Besides optimizations of drivability, noise, vibrations and harshness as well as energy efficiency, the main challenge lies in ensuring emissions conformity. For this purpose, test vehicles are typically applied to achieve a realistic test and validation environment. However, operating strategy calibration using test vehicles has the drawbacks, that (i) it is very time consuming and cost intensive, (ii) it can only be conducted in late development phases and (iii) cannot be applied to reproducing driving loads for a valid comparison. To overcome these issues, this paper presents a consistent engine-in-the-loop approach combining real engine hardware and multiple software elements to represent PHEV behavior at the engine test bench. Thereby, an environment is created, which allows for realistic, flexible, cost efficient and reproducible testing. The effectiveness of the presented framework is evaluated by comparing relevant on-road measurements with their reproduction at the engine test bench. The results show that the vehicle on-road behavior can be replicated using the described testing environment. Particularly engine start/stop behavior and load levels—the core functionalities for operating strategy calibration—are matched. The proven level of realism in powertrain behavior enables further use cases beyond on-road measurement reproduction, i.e. varying individual component properties and observing real-world consequences at the test bench without the need for vehicle tests.

Software Quality Model in the Presence of Culture Quality Factors

Researchers have often attempted to raise the success rate of software systems over the past century. Improve software quality models and other software elements to make it more customer satisfaction and achieve customer permanence. Several quality models and variables have been proposed to decrease software system failure and complexity. Also, several software quality models were proposed to assess the general and particular types of software products. These models have been proposed to determine the general or particular scopes of software products. The proposed models evaluate based on comparisons between the well-known models to customize the closed model. These comparisons are the leakage of criteria based on distinct views and knowledge of cultural and social requirements. A new factors proposed by the customize software quality models. The proposed cultural model has eight criterions namely: Language, Religion, social habits, publishing, custom, Ethics, and Law. We classified the new criterions factors into three main groups. The outcome of the proposed cultural model demonstrates that the eight criterions factors must be deemed to decrease the satisfactions of software failure and permanence variables. Finally we proposed a cultural language metric for measuring the satisfactions of software failure and permanence variables.

A Complete and Low-Cost Cardiac Optical Mapping System in Translational Animal Models.

Clinicians, biologists, physicists, engineers, and computer scientists are coming together to better understand heart disease, which is currently the leading cause of death globally. Optical mapping, a high-speed fluorescence imaging technique that visualizes and measures key cardiac parameters such as action potentials, cytosolic calcium transients, and fibrillation dynamics, is a core research tool that has arisen from such interdisciplinary collaborations. In an effort to broaden its use, especially among clinical scientists and students, we developed a complete and low-cost optical mapping system, including a constant-flow Langendorff perfusion system, which minimizes the economic threshold to widespread use of this powerful tool in cardiac electrophysiology research. The system described here provides high spatiotemporal resolution data about action potentials, intracellular calcium transients and fibrillation wave dynamics in isolated Langendorff-perfused hearts (pigs and rabbits), relevant for translational research. All system components and software elements are fully disclosed with the aim of increasing the use of this affordable and highly versatile tool among clinicians, basic scientists and students wishing to tackle their own research questions with their own customizable systems.