Introduction Of Additional Variables Research Articles

CUSTOMER LOYALTY PROGRAMMES ACCOUNTING ISSUES (SELLER’S SIDE)

The article provides a brief overview of national and international standards for accounting discounts compared with bonuses accounting. While domestic bookkeepers still treat the costs of redeeming bonuses as selling/marketing expenses, IFRIC 13 ‘Customer Loyalty Programmes’ since 2007 has constituted the procedure of reporting information about the nature, amount and timing of revenue and cash flows under such program. In subsequent years in accordance with IFRS 15 ‘Revenue from contracts with customers’, the procedure of bonuses accounting was supplemented by the introduction of additional variables that must be taken into consideration – uncertainty and material right. The new standard introduces a five-step approach to bonus accounting, the last two of which regulate the allocation of the contract price to individual performance obligations and the recognition of income upon performance of obligations. All steps related to bonus accounting are illustrated with examples.

Modified SIMP Method-Based Topological Optimization of Structures Consisting of Several Materials

In this paper, we propose to use a modified SIMP method to solve the problem of topological optimization of structures from multiphase materials, i.e., structures containing components from more than two different materials, which must be distributed in the best way to obtain the best structural characteristics using only one design variable. Most problems of topological optimization are concerned with only one material and void, although in some cases, it is of interest to have a look at the topology of structure with several phases of materials that is at the problems of topological optimization of the structure from multiphase materials. Nevertheless, most of presently known approaches to solve the problems of topological optimization of structures based on the multiphase materials involve introduction of additional design variables, thereby increasing computational costs. The paper, when solving the problem of topological optimization of structures from multiphase materials, uses a modified SIMP method to approximate the properties of materials. In this approach a material density is considered as an independent calculated variable and selected from a continuous range, then separated by discrete values of densities of each material phase. Other properties are considered as continuous functions of density. The proposed method does not involve introduction of additional variables for materials approximation and ensures a stable transition from one phase of material to another and non-dependence of estimated costs on the amount of materials under consideration. To demonstrate the simplicity and efficiency of the proposed solution, the paper gives the examples of solving topological optimization problems for various designs from multiphase materials. Due to its conceptual simplicity, the proposed method can be easily applied to any existing topological optimization problems. The examples described in the paper show that using this solution allows us to obtain reliable structures with improved mechanical characteristics, which can be used to solve real problems in designing and manufacturing of complex structures.

Structural public balance adjustment and poverty in Europe

After the 2007 financial crisis, some Eurozone countries were subject to adjustment programs, whose main content was the reduction of public expenditure in its structural component. The aim of the paper is to examine, through an error correction dynamic panel data technique, the relationship between structural public balance adjustment and poverty in selected Eurozone countries in the period from 2005 to 2015. The results suggest that restrictive measures increase poverty and social exclusion while expansive measure decrease it, either when considering the population as a whole or when considering men and women separately. The introduction of additional variables considered to be relevant for poverty into the empirical model does not change the main conclusions of the paper. The objective of sound public finance seems to be gained at the expense of a higher number of people living in poverty.

Solving Stochastic Programming Problems with Risk Measures by Progressive Hedging

The progressive hedging algorithm for stochastic programming problems in single or multiple stages is a decomposition method which, in each iteration, solves a separate subproblem with modified costs for each scenario. The decomposition exploits the separability of objective functions formulated in terms of expected costs, but nowadays expected costs are not the only objectives of interest. Minimization of risk measures for cost, such as conditional value-at-risk, can be important as well, but their lack of separability presents a hurdle. Here it is shown how the progressive hedging algorithm can nonetheless be applied to solve many such problems through the introduction of additional variables which, like the given decision variables, get updated through aggregation of the independent computations for the various scenarios.

THE EFFICIENCY IMPROVING OF PILOTS AND CADETS TRAINING TO SAFETY CONTROL USING THE MODIFICATIONS OF CLASSICAL METHOD OF "ROY" (PSO)

The article explains the use of modifications the classical method PSO to optimize the training pilots task on aircraft simulators. Model is based on the identification of the specific guarantee of safety in the task of training pilots of the features of simulation with the use of modern optimization models for long-term quantitative forecast of random processes. The author proved that the classical optimization techniques to aircraft supporting function, the input and output variables, and classes of equations defined by the model author. These circumstances lead to the fact that the obtained models do not have sufficient flexibility that in turn affects their behavior when adding new data points. The increased accuracy and the introduction of additional variables in the optimization problem of security is solved based on the methodology PSO. On the basis of mathematical simulation shows the potential of the PSO for the identification of quality indicators of a new level for the purpose of guaranteeing flight safety. The method of group accounting of arguments presents an original method for solving problems that require structural and parametric identification of models. The author's approach to the problem of optimization consists in taking into account qualitative indicators in terms of aviation events at the gym. On the basis of the mathematical apparatus created a dynamic model based on the classical method PSO. The results obtained are of high precision in compliance with international regulations guaranteeing flight safety and pilot training ICAO and SHEL. Therefore, the method of group accounting of arguments will be effective mathematical tool to build the model and training procedures.

Exorcising the Ostrogradsky ghost in coupled systems

The Ostrogradsky theorem implies that higher-derivative terms of a single mechanical variable are either trivial or lead to additional, ghost-like degrees of freedom. In this letter we systematically investigate how the introduction of additional variables can remedy this situation. Employing a Lagrangian analysis, we identify conditions on the Lagrangian to ensure the existence of primary and secondary constraints that together imply the absence of Ostrogradsky ghosts. We also show the implications of these conditions for the structure of the equations of motion as well as possible redefinitions of the variables. We discuss applications to analogous higher-derivative field theories such as multi-Galileons and beyond Horndeski.

Косвенный контроль выходных механических переменных асинхронного электродвигателя

The article presents the methods of measuring the output mechanical variables of an asynchronous motor in the electric drive in the dynamic operating conditions to ensure the continuous monitoring of the electromagnetic torque and angular velocity that are simple in implementation. The operating principle of methods of measuring the output mechanical variables the asynchronous motor is based in determining the electromagnetic torque and angular velocity according to the readings of a motor and easily measured values by means of known in practice devices. The proposed methods of measuring the electromagnetic torque and angular velocity of the asynchronous motor in the electric drive are different from the known ones by the introduction of additional variables, taking into account the temperature change in the stator winding conductors, the frequency of the main voltage harmonics of the stator and the temperature coefficient that depends on the conductor material, to the mathematical description of the asynchronous motor in the electric drive.

The Barbero connection and its relation to the histories connection formalism without gauge fixing

We present a histories version of the connection formalism of general relativity. Such an approach introduces a spacetime description—a characteristic feature of the histories approach—and we discuss the extent to which the usual loop variables are compatible with a spacetime description. In particular, we discuss the definability of the Barbero connection without any gauge fixing. Although it is not the pullback of a spacetime connection onto the 3-surface and it does not have a natural spacetime interpretation, this does not mean that the Barbero connection is not a suitable variable for quantization; it appears naturally in the formalism even in the absence of gauge fixing. It may be employed therefore to define loop variables similar to those employed in loop quantum gravity. However, the loop algebra would have to be augmented by the introduction of additional variables.

When is a given set of PDEs part of an elliptic system?

We investigate the following question: Given a set of $k$ partial differential equations for $m$ unknowns, where $k < m$, can we find $m-k$ additional equations in such a way that the full set of equations forms an elliptic system? We formulate a maximal rank condition which is obviously necessary. In general, however, the maximal rank condition is sufficient only if we allow the introduction of additional variables, not just additional equations. In particular, the equation ${\rm div}\,u=0$ can be part of an elliptic system for the components of the vector field $u$ only if the space dimension is 1,2,4, or 8.

Lower bounds for nonlinear assignment problems using many body interactions

This paper concerns lower bounding techniques for the general α-adic assignment problem. The nonlinear objective function is linearized by the introduction of additional variables and constraints, thus yielding a mixed integer linear programming formulation of the problem. The concept of many body interactions is introduced to strengthen this formulation and incorporated in a modified formulation obtained by lifting the original representation to a higher dimensional space. This process involves two steps — (i) addition of new variables and constraints and (ii) incorporation of the new variables in the objective function. If this lifting process is repeated β times on an α-adic assignment problem along with the incorporation of higher order interactions, it results in the mixed-integer formulation of an equivalent (α + β)-adic assignment problem. The incorporation of many body interactions in the higher dimensional formulation improves its degeneracy properties and is also critical to the derivation of decomposition methods for the solution of these large scale mathematical programs in the higher dimensional space. It is shown that a lower bound to the optimal solution of the corresponding linear programming relaxation can be obtained by dualizing a subset of constraints in this formulation and solving O( N 2( α+ β−1) ) linear assignment problems, whose coefficients depend on the dual values. Moreover, it is proved that the optimal solution to the LP relaxation is obtained if we use the optimal duals for the solution of the linear assignment problems. This concept of many body interactions could be applied in designing algorithms for the solution of formulations obtained by lifting general MILP's. We illustrate all these concepts on the quadratic assignment problems With these decomposition bounds, we have found the provably optimal solutions of two unsolved QAP's of size 32 and have also improved upon existing lower bounds for other QAP's.

Mixing Probabilistic Meteorology Outlooks in Operational Hydrology

There are now several kinds of probabilistic meteorology outlooks available to the water resource engineer or hydrologist. These outlooks are defined over different time periods at different lag times, and they forecast either event probabilities or only most-probable events. An existing operational hydrology approach (for making hydrology outlooks) builds a set of hydrological possibilities from past meteorology to match forecast event probabilities, but it does not consider most-probable event forecasts. This approach is extended to mix both types of probabilistic meteorology outlooks in determining weights to apply to the set of hydrological possibilities to make hydrological outlooks. Boundary condition equations for the weights are constructed corresponding to forecast event probabilities, and boundary condition inequalities are constructed corresponding to forecast most-probable events. The inequalities are converted to equivalent equations through the introduction of additional variables. The resul...

Enhanced spatial network method for the analysis of open microstrip discontinuities

In this paper, a new technique is presented for the numerical analysis of open boundary three-dimensional (3-D) vias embedded in multilayered strata. This approach is based on an enhanced spatial network method (SNM) algorithm, and leads to speed-up factors of 10-12 over the standard SNM implementation. Absorbing boundary conditions, based on the perfect matching layer (PML) concept, are implemented for open boundary truncation. Unlike the standard PML's, the proposed absorbing boundary conditions (ABC's) do not require introduction of additional variables.

Least-squares methods for Stokes equations based on a discrete minus one inner product

The purpose of this paper is to develop and analyze least-squares approximations for Stokes and elasticity problems. The major advantage of the least-squares formulation is that it does not require that the classical Ladyzhenskaya-Babǔska-Brezzi (LBB) condition be satisfied. We provide two methods. The first is posed in terms of the velocity-pressure pair without the introduction of additional variables. The second adds a vorticity variable. In both cases, we employ least-squares functionals which involve a discrete inner product which is related to the inner product in H −1 (Ω) (the Sobolev space of order minus one on Ω). The use of such inner products (applied to second order problems) was proposed in an earlier paper by Bramble, Lazarov and Pasciak (1994).

Curve-fitting paradox

We consider the paradoxical situation arising in the standard multiple regression analysis in that as the standard error of prediction decreases by introduction of additional variables (descriptors) at the same time the standard error of the coefficients of the regression analysis increases, often to the point of the coefficients having no statistical validity. We trace the origin of this paradoxical situation to intercorrelation of the variables. A remedy to this curve-fitting paradox is in the introduction of orthogonal variables or descriptors. © 1994 John Wiley & Sons, Inc.

A refined simplex algorithm for the classical transportation problem with application to parametric analysis

The well-known sensitivity analysis (SA) of linear programming (LP) is rarely performed on transportation problems (TP) because it is not directly applicable to TP algorithms such as Stepping Stone or its modified versions. These algorithms do not provide the final LP tableau which is prerequisite to all post-optimality analysis. This prerequisite is automatically fulfilled by simplex or dual simplex. However, they are very tedious because they increase computational complexity through the introduction of additional variables. A further complication arises in that TP always has dependencies require that SA receive the more general treatment of parametric analysis (PA). This paper presents an efficient PA for TP.

The Expression of Algorithms by Charts

This paper discusses the of algorithms by flowcharts, and in particular by flowcharts without explicit go-to's (D-charts). For this purpose we introduce a machine independent definition of which is broader than usual. Our conclusion is that D- charts are in one technical sense more restrictive than general flowcharts, but not if one allows the introduction of additional variables which represent a history of control flow. The term algorithm is used in many different ways. Sometimes we speak of an as a process in the abstract, without reference to a particular computer. It is in this sense, for example, that we speak of the radix exchange sort algorithm, or the simplex algorithm. Often we identify an with a particular se- quence of instructions for a particular computer. In this paper we shall present a new definition of which emphasizes the sequence of commands associated with a particular input. We then define the notion expression of algorithms by general flowcharts and flowcharts without explicit go-to's (D-charts). Some theorems are given which exhibit some of the rela- tionships between algorithms, flowcharts, and D-charts.

A General Model for the Analysis of Surveys

This article shows how the combined use of direct estimation methods and indirect testing procedures, which was advocated by Goodman (1970-1971a), can beapplied in survey analysis. this approach to survey analysis replaces a "causal system" diagram (of the kind used, e.g., by Davis 1971) by a more quantitativelyexplicit model of the system, which then leads to a more direct and more unifiedassessment of the relationships among the variables in the system. The methods presented in the present article can also help the survey analyst to determine whether his survey data support or negate a given hypothesized causal system; and in some cases these methods can be used to determine alternative causal systems that provide better descriptions of the phenomena under investigation. To illustrate the application of these methods, we shall reanalyze data that were analyzed recently by Davis (1971) and earlier by Wilner, Walkley, and Cook (1955) in their well-known study of the "contact hypothesis." We also include in the present article some new results on how the relationship between two given dichotomous variables is affected by the introduction of additional variables.