Aspects Of Performance Research Articles

Revaluation of Property, Plant and Equipment under the criteria of IAS 16: Property, Plant and Equipment

The paper examines the revaluation of fixed assets under International Accounting Standard 16 (IAS 16), which addresses "Property, Plant and Equipment" in the financial statements. Revaluation involves adjusting the carrying value of assets based on their fair market value at a given point in time. It is highlighted that this process can influence the perception of an entity's financial health and strategic decision making. The research focuses on analyzing the impact of fixed asset revaluation under IAS 16 in a sample of 180 companies in Arequipa, Peru. The results show an increase in the operating profit margin, the value of revalued assets, profitability (ROA), capital structure and investment capacity of these companies after the application of IAS 16. A significant correlation was found between the revaluation of fixed assets and IAS 16, supporting the hypothesis that the application of this standard is associated with improvements in several financial and operational aspects

Developing new strategies for the gradual integration of sensory imagery scripts into mental training: a commentary on Krüger et al. (2022)

Our comment emphasizes the multisensory guidance of mental training processes as pointed out by Krüger et al. 2022. Guided multisensory mental training can focus on different aspects of action performance and gradually increase the vividness of the mental construct. The authors previously described an interaction between neural representation, subjective experience, and training gain. To enrich the subjective experience of the mental process, the establishment and testing of different guided mental training procedures are discussed.

Optimization of intelligent charge compression ignition engine in hybrid electric powertrain by adaptive equivalent consumption management strategy

Dual fuel intelligent charge compression ignition (ICCI), taking advantage of two direct injection fuel supply systems, substituted low-carbon fuels for conventional fuels, improving fuel economy and emissions. This study focused on the application of the ICCI engine on the power-split hybrid powertrain and carried out the influence of the real-time energy management strategy on ICCI engine performance. Taking the ideal solution calculated by dynamic programming (DP) as the benchmark, equivalent fuel consumption minimum strategy (ECMS) and adaptive equivalent fuel consumption minimum strategy (AECMS) were compared in aspects of ICCI engine performance and state of charge (SOC) control robustness. The results showed that AECMS had better performance on SOC control, where the maximum deviation from the ideal control by DP was lower than 0.5 % during the charge sustaining stage, and the maximum deviation during the charging and discharging stages was no more than 1.5 %. In terms of engine performance control, the accumulative fuel consumption increased by no more than 20 %, and the average E85 (85 % ethanol in ethanol-gasoline blend) substitution ratio reduced by less than 8 %. Despite consuming a high proportion of E85, the accumulative fuel mass consumption of the hybrid powertrain was still 4 % lower than the conventional diesel vehicle.

Realities of opioid and gabapentinoid deprescribing in socioeconomically disadvantaged communities: qualitative evaluation.

Opioid and gabapentinoid prescribing has increased substantially in recent years despite having limited effectiveness in treating chronic primary pain. This is concerning with the prescribing rates and adverse effects of these medications being higher in more socioeconomically disadvantaged groups. Guidance for prescribing and deprescribing these medications exists but the understanding of how deprescribing is operationalised especially in areas of socio-economic disadvantage is limited. To explore primary healthcare professionals' views and experiences of designing and implementing an intervention to reduce opioid and gabapentinoid prescribing. A qualitative evaluation, using participant observation and semi-structured interviews with primary healthcare professionals working in practices serving areas of substantial socio-economic disadvantage. Interviewees were purposively recruited with subsequent snowballing with participant observation of the peer-support meetings. Interviews transcripts and notes from the participant observation were inductively coded and thematically analysed. Thirteen healthcare professionals from five practices were interviewed. Person-centred care with shared decision-making was strived for which was time consuming due to the complexity of the problem and patients. Where shared-decision making was not possible due to patient refusal or non-engagement, risk was used to determine the appropriate action. This work involved an emotional toll on staff and patients but was at times conversely easier and more rewarding than expected. Ultimately, demedicalising pain with a culture change is required to ensure patients are not prescribed these medications for inappropriate reasons or doses. This study demonstrates key operational aspects to consider when undertaking opioid and gabapentinoid deprescribing in primary care.

Cool Classical EI - A New Standard in EI and Its Many Benefits.

GC-MS with Cold EI improves all of the central GC-MS performance aspects, but it is known mostly for its provision of enhanced molecular ions. This occasionally leads to the misconception that, like chemical ionization, Cold EI is a supplementary ion source to standard EI. However, Cold EI is a highly superior replacement ion source to standard EI. While Cold EI mass spectra are the most informative and fully compatible with mass spectral library (such as NIST) identification, in some cases, the Cold EI mass spectra with their enhanced molecular ions result in a "picture" that is not as one is used to seeing. In this paper, we describe the "Cool Classical EI" mode, which produces classical EI mass spectra like standard EI. The change of Cold EI into the Cool Classical EI mode is software-based, requires no hardware change, and can be achieved even during the analysis. Several mass spectra that were obtained in the Cool Classical EI mode are presented and compared with standard EI and Cold EI mass spectra. In this paper we further demonstrate and discuss several benefits that Cold EI brings that are retained while using Cool Classical EI, including (a) much faster speed of analysis, (b) uniform response, (c) extended range of compounds amenable for analysis, (d) improved sample identification, (e) elimination of ion source related peak tailing, (f) elimination of intraion-source degradation, and (g) better signal-to-noise ratio of the sample compounds.

Spesifikasi Kebutuhan Perangkat Lunak Sistem Informasi E-Survey Badan Litbang dan Diklat Kementerian Agama dengan standar ISO/IEC/IEEE 29148:2018

The digitalization of survey processes is crucial in today's era, and this research aims to design the software requirements specification for the E-Survey Information System for the Research and Training Agency of the Ministry of Religious Affairs of the Republic of Indonesia. The methodology employed follows the ISO/IEC/IEEE 29148:2018 standard in developing the System Requirements Specification (SRS) document. This comprehensive SRS outlines the purpose, scope, product overview, user characteristics, limitations, functional requirements, non-functional requirements, database design, interface, and use case diagrams. The functional requirements encompass survey management, survey question management, user management, role management, and accessing surveys. Non-functional requirements address performance and user-friendliness aspects. The result is a detailed SRS document that serves as a guideline for the development team in building an integrated and modern E-Survey application. This application will streamline and digitize the survey activities conducted by the Research and Training Agency, enabling efficient data collection, processing, and analysis. By following industry standards, the developed system aims to enhance productivity, centralize survey operations, and support informed decision-making processes related to strengthening religious moderation and harmony among religious communities in Indonesia

Visual Communication Design of Mobile App Interface Based on Digital

With the obvious trend of population aging, the demand of digital products for the elderly is increasing, and the visual design of APP interface is very important for the user experience of the elderly. This study will focus on how to design and optimize the interface through visual communication to enhance the application experience of elderly users. Through a comprehensive analysis of the design principles, user characteristics and use requirements of the aging reading APP, this paper discusses how to design skillfully in the aspects of color application, picture selection, typesetting layout and interactive operation, so as to create an interface that conforms to the reading habits of elderly users. Through the discussion of this study, the purpose is to provide designers and related practitioners with practical guidance and inspiration for the design of aging APP interface for elderly users. The primary aim is to advance digital product design towards a more human-centered and universally accessible direction, enhancing convenience and comfort for elderly users.

Navigating Digital Transformation: Agile Leadership and Strategic Flexibility in Mid-Sized Manufacturing Firms

This study explores the strategies employed by mid-sized manufacturing firms to leverage digital technologies and harness the vast amounts of data associated with them. It examines the impact of digital transformation on various aspects of firms' operations, including product development, manufacturing processes, product sophistication, and value chain integration. Through an analysis of typical stages in the digital transformation journey, the research aims to assess the significance of agile leadership and strategic flexibility in facilitating this transformation. Findings indicate that agile leadership plays a pivotal role in driving successful digital transformation initiatives. Additionally, strategic flexibility, fostered through workforce transformation and dynamic capability, emerges as a crucial factor in enabling digital transformation. The study highlights the importance of swift leadership responses and adaptable strategies in ensuring the success of digital transformation endeavours. Furthermore, the study reveals a distinction between mature and less mature digital businesses in their approach to technology integration. Mature digital businesses prioritize the seamless integration of digital technologies, such as social, mobile, analytics, and cloud, to transform their operational frameworks. Conversely, less mature digital businesses tend to focus on addressing isolated business challenges through individual digital technologies.

Digital transformation and the herd behavior of corporate investment

Digital technology is a widespread integration of the benefits of digital transformation into all aspects of modern company operations. This paper examines how digital transformation affects firms’ investment herd behavior. Based on listed firms from 2012 to 2022, this paper adopts a two-fixed model to explore the effects and underlying mechanisms. The findings indicate that digital transformation can effectively inhibit corporate investment herd behavior, and the impact is achieved by enhancing internal information disclosure and external information intermediation. The findings offer empirical proof of how to effectively regulate the herd behavior observed in financial markets in the digital era.

Democratic Leadership and Employee Performance: Moderating Role of Length of Employment

Every organization's core is its employees' performance, which is influenced by various elements. Leadership style in particular has a significant impact on employee performance. The purpose of this study is to identify the impact of democratic leadership style on employee performance along with the moderating role of length of employment in this relationship. Through a systematic analysis of existing research, this paper highlights the positive effects of democratic leadership on various aspects of employee performance. It develops a simple regression model, assesses the dummy indicator regression of the variables used, draws upon a comprehensive review of scholarly literature and discusses the results of the analysis which indicate that democratic leadership has a positive and significant impact on employee performance. The emphasis on motivation, communication, and participative behavior that results from managers adopting a democratic leadership style raises employee performance levels. Similarly, length of employment plays significant moderating role in democratic leadership’s impact on employee performance. This paper concludes with a number of theoretical and practical implications, suggestions for managers and policymakers, and lays the groundwork for future academics to conduct a more thorough investigation.

A new high step-down soft-switched DC–DC converter based on coupled inductor

ABSTRACT This study introduces a new non-isolated DC–DC converter capable of achieving a high step-down conversion ratio. The design reduces switching losses through soft-switching, allowing switches to operate under Zero Voltage Switching (ZVS), which enhances efficiency. The converter employs a single coupled inductor without additional inductors in the power path, achieving low voltage gain and an extended duty cycle, resulting in reduced losses, lower costs, and optimal efficiency compared to similar topologies. Voltage stress on semiconductors is minimised by recycling leakage inductance energy to the output. The proposed converter achieves a greater step-down voltage gain per component compared to similar designs. Different operational modes and design aspects are examined. A prototype was constructed, and experimental results confirmed the theoretical analysis.

Unique Approach of Modern Automotive Exhaust System Mountings Design for NVH Improvement

<div>Minimizing vibration transmitted from the exhaust system to the vehicle’s passenger compartment is the primary goal of this article. With the introduction of regulatory norms on NVH behavior and emissions targets, it has become necessary to address these issues scientifically. Stringent emissions regulations increased the complexity of the exhaust system resulting in increased size and weight. Exhaust system vibration attenuation is essential not only from the vehicle NVH aspects but also for the optimized functionality of the subsystems installed on it. Based on earlier studies, this work adopts a more thorough strategy to reduce vehicle vibration caused by the exhaust system by adjusting it to actual operating conditions.</div> <div>To achieve this, a complete vehicle model of 22 DOF is considered, which consists of a powertrain, exhaust system, chassis frame, and suspension system. A method for evaluating static and dynamic vibration response is proposed. Through the use of the vehicle’s rigid body modes and actual field events, design indicators are carefully analyzed and validated. Based on actual operating conditions, the two main load cases that are taken into consideration are idling and the sweet spot operating zone. To define the sweet spot zone of the dominant vehicle/engine-operating scenario, the vehicle duty cycle is monitored experimentally.</div> <div>The baseline 22 DOF model results show a degradation in exhaust vibration performance in both load cases as its yaw and bounce modes are falling into the resonance region of the idle and sweet spot operating zone load cases, respectively. The acceleration reduction of nearly 10–20 dB in static events, and nearly 10 dB in dynamic events can be evident in the proposed model. The proposed system’s outcomes demonstrate an improvement in the eigenvalues of the yaw and bounce modes, which in turn enhances the vehicle’s overall NVH performance in both static and dynamic load cases. Thus, the study suggests that designers should consider the real field events’ load cases for modern exhaust system-mounting optimization to achieve improvement in NVH behavior, fuel efficiency, emissions performance, and durability aspects of the vehicle.</div>

Proposal for Effective Management of Geoparks as a Tool for Sustainable Tourism in the Conditions of the Slovak Republic

Geoparks, as sustainable tourism products, embody a range of values and functions aimed at mitigating the negative impacts of tourism on the landscape. The current increasing trend in establishing and supporting geoparks has extended to the territory of the Slovak Republic, which possesses valuable natural potential. However, effectively harnessing this potential requires a clearly defined management structure aligned with the goals and mission of each geopark. The paper presents the operational aspects of geoparks in Slovakia, providing a comprehensive overview of geopark management followed by a subsequent evaluation. Assessing the management approach yields valuable insights into the ongoing development of Slovak geoparks, serving as a stepping stone for their further advancement. These geoparks are in a state of continual evolution, demanding significant support to ensure their efficient functioning. The study establishes clear quality management criteria for optimal staffing. The main objective of the paper is to demonstrate the need for the professionalization of human resources in geopark management. Additionally, the article concludes with a model for a strategic approach to human resources management, covering all its areas. Geoparks, as a modern product of geotourism and territorial management, represent innovative strategies for protecting and conserving geodiversity. They are closely intertwined with knowledge dissemination, education, and fostering a broader appreciation for the Earth’s value. Moreover, they play a vital role in the sustainable development and preservation of territories.

Multi-objective optimization with Q-learning for cruise and power allocation control parameters of connected fuel cell hybrid vehicles

Fuel cell hybrid vehicles (FCHVs) are significant for achieving zero carbon emissions. Connected FCHVs can leverage traffic information to collaboratively optimize cruise and power allocation control, enhancing various performance aspects. For urban driving scenarios, this paper introduces a multi-strategy series control architecture for longitudinal cruise and power allocation control in connected FCHVs. However, particle swarm optimization (PSO) algorithms face challenges in high-dimensional decision and objective spaces when optimizing multiple strategies. Additionally, manually preset PSO parameters hinder particle evolution from dynamically adapting to unknown multi-objective spaces, thereby limiting the development of multiple performance metrics. To address this issue, this paper proposes a Q-learning multi-objective PSO (QMOPSO) algorithm. This algorithm tackles high-dimensional optimization challenges by improving population initialization distribution and subpopulation division, and enables particles to dynamically adjust exploration strategies, thereby maximizing multiple objective performances. The results indicate that compared to a control scheme optimized with PSO under predefined driving conditions, the multi-strategy series control framework optimized with the QMOPSO algorithm improves tracking stability by 50.20%, driving comfort by 1.77%, fuel economy by 6.10%, and reduces power source degradation by 2.04% in urban driving scenarios. Compared to PSO and multi-objective PSO algorithms, the QMOPSO algorithm demonstrates superior trade-offs. This research provides a collaborative optimization solution for FCHVs in connected environments.

‘I know more Korean than the brides’: migrant categorisations and intra-group heterogeneity within the Vietnamese community in South Korea

ABSTRACT This paper examines the representative and performative aspects of the legal title ‘marriage migrant’, which surrounds the everyday lives of Vietnamese women who married South Korean men. While previous studies have predominantly addressed how categorisation by receiving states reproduces certain identities and treatments for those on the move, little is known about how it influences migrants’ behaviour. Drawn on observations and in-depth interviews with Vietnamese women married to South Korean men, this paper demonstrates that the category ‘marriage migrant’ not only carries gendered and socioeconomic hierarchised identities but further shapes Vietnamese women’s actions in response to those responsibilities and classifications. The research findings emphasise how categorisation and discourse reconfigure ethnic networks at the intersection of gender, class, and mobility. This study offers a nuanced understanding of intra-group dynamics within migrant communities, highlighting the implications of migrant agencies in categorising politics.

Investigation on the effect of operation of solar dryer technology according to the drying characteristic of dried product

The application of solar dryer through greenhouse (GH) model as drying method for crops-based product is extremely important in industrial scale agriculture, especially in developed country. The drying model is considered environmentally friendly since it utilizes solar power as the main drying energy. However, the fundamental operational aspect of the basic GH is less discussed according to the drying mechanism of the dried product. In this work, three small-scale drying model are evaluated: open drying (OD), natural convection GH (NCGH), and forced convection GH (FCGH). The drying product is potato, which can be taken as an essential agricultural product in modern world. The OD model has the lowest mass loss rate which less than 50 % of the water from product can be evaporated. The operation of both GH is satisfactory, resulting more than 60 % moisture evaporation. The drying characteristic indicates the two-step failing rate which makes the mass loss fluctuation from the process. The highest mass loss is observed during the constant rate period around 21 % for FCGH and 18 % for NCGH. In addition, the detailed analysis on the effect of each process is discussed in this work. For example, the presence of hair-like structure and the movement of the pith of dried potato during the process. Also, a higher drying rate from NCGH and FCGH initiate the gelatinization and compartmentalization, resulting a substantial water evaporation of the product. It confirms the important correlation of the drying process and water diffusion mechanism of the dried product. The finding from this study can be taken as a vital reference for improving the operation of GH solar dryer

Impact of Systematic Investment Plans (SIP) Awareness on the Investment Decision of Information Technology (IT) Employees in Bengaluru City

The mutual fund industry in India is experiencing rapid expansion and is considered to be one of the most rapidly growing sectors within the nation's economy. Furthermore, it possesses significant prospects for sustained and substantial development in the long run. Mutual funds, along with their diverse range of instruments including systematic investment plans (SIPs), equity funds, debt funds, and hybrid fund instruments, have made a substantial contribution to economic growth in both the corporate sector and among individuals over the past decade. The current study focuses on the Systematic Investment Plan (SIP), which has emerged as a feasible alternative investment strategy for numerous investors aiming to achieve substantial returns while mitigating risk through incremental investments. The utilization of these funds facilitates the ease, availability, and affordability of saving and investing. The systematic investment plan (SIP) offers several advantages, such as professional management, diversification, diversity, liquidity, affordability, comfort, and ease of record keeping. Additionally, SIP is subject to stringent government regulation and ensures complete transparency. The current study has examined various variables related to investment and the factors that investors consider when selecting a Systematic Investment Plan. The objective of this study is to examine the level of awareness of systematic investment plans (SIP) among information technology (IT) employees and investigate the influence of demographic variables on their engagement in such investment plans. The primary objective of this study is to examine the influence of systematic investment plan (SIP) awareness on individuals' investment choices. The primary objective of this study is to examine the viability of Systematic Investment Plans (SIPs) in the Indian context, while considering the various issues, intricacies, and factors involved. Additionally, the study aims to propose strategies and approaches to effectively address the challenges associated with developing mutual funds in alignment with the economic growth potential of the country. The present study utilizes primary data obtained from a sample of 112 information technology employees located in Bangalore. The data was analyzed using SPSS version 25. The findings of the study indicate that IT employees possess awareness regarding SIP funds, albeit with a restricted comprehension of the structural and operational aspects of SIP investments. The choice to allocate funds towards Systematic Investment Plan (SIP) investments is notably impacted by variables such as age, income level, and educational attainment. The level of awareness regarding SIP (Systematic Investment Plan) has a significant impact on investment decision-making, as evidenced by a substantially high proportion. There exists a necessity to enhance awareness and facilitate the dissemination of information regarding SIP (Systematic Investment Plan) and its potential advantages.

THEORETICAL EVALUATION OF DISTRICT HEATING AND COOLING NETWORKS CONNECTED TO HEAT PUMPS

This article conducts a comprehensive theoretical analysis containing operational, carbon footprint, and economic aspects of a medium-high temperature heat pump (HP) employing R-1234ze(E). The study contains a total of three scenarios, where the first (single stage/two stage (SS/TSC)) scenario uses waste heat for district heating. The second (SS/TSC) scenario produces heating and cooling for district heating and cooling. The third (TSC) scenario uses heat from the district heating network (DHN) for conventional boiler applications. Regarding the energy analysis, the internal heat exchanger (IHX) presents a positive impact across all scenarios. Moreover, the TSC configuration exhibits a lower coefficient of performance (COP) than SS for scenario 1, and higher for scenario 2. The first scenario (SS) results in the highest COP (4.1), due to presenting the lowest compression ratio among the three scenarios. From a carbon footprint perspective, compared to a natural gas boiler, the first scenario achieves the highest reduction in emissions. Regarding the economic analysis, TSC configurations exhibit higher costs than SS ones. The first (SS) and second (SS) scenarios present the lowest capital expenditure (CAPEX), 35134 € and 44371 €, respectively. Economic viability analysis reveals that only the first and second scenarios with SS configuration are feasible.

Reverse-Mode Polymer-Stabilized Liquid Crystal Films with Enhanced Peel Strength and Electro-Optical Performance Based on Photoreactive Self-Assembly Alignment Layers and Patterned Polymer Walls.

Polymer-stabilized liquid crystal (PSLC) is a promising material toward the practical application of serving as energy-saving reverse-mode smart windows owing to its superior electro-optical (E-O) properties, simple and efficient processability, and compatibility to most practical circumstances. However, its feeble peel strength originated from low polymer content and poor adhesion between polymer networks and substrates inhibited its large-scale flexible film production. It is still a challenging task to derive good mechanical properties and superior E-O performance for PSLCs at the same time. In this study, a highly durable liquid crystal/polymer composite film showing enhanced peel strength and excellent E-O properties was attained by simultaneously building photoreactive self-assemble alignment layers through an efficient one-step method and the sculpture of a patterned polymer wall structure. This film has comprehensive ascendant E-O properties of lower driving voltages, faster response times, and higher contrast ratio, together with an over 30 times lift of the peel strength. The effectuation mechanisms of the alignment, E-O properties, peel-strength, microstructures, and cyclic durability of the films have been systematically studied. This novel liquid crystal/polymer composite film demonstrates advantages in every aspect of performance compared to traditional PSLC devices, which hoards promising applications in smart windows for cars and buildings.

Portable Instrumentation for Ambient Ionization and Miniature Mass Spectrometers.

We critically evaluate the current status of portable mass spectrometry (pMS), particularly where this aligns with ambient ionization. Assessing the field of pMS can be quite subjective, especially in relation to the portable aspects of design, deployment, and operation. In this review, we discuss what it means to be portable and introduce a set of criteria by which pMS and ambient ionization sources can be assessed. Moreover, we consider the recent literature in terms of the most popular and significant advances in portable instrumentation for ambient ionization and miniature mass spectrometers. Finally, emerging trends and exciting future prospects are discussed and some recommendations are offered.