Straight-line Method Research Articles

An improved two-phase rate transient analysis method for multiple communicating multi-fractured horizontal wells in shale gas reservoirs: Field cases study

The reduction in well spacing for multi-fractured horizontal wells (MFHWs) and the increase in infill drilling exacerbate the risk of fracture communication. This presents substantial challenges for the rate transient analysis of the parent–child well system. This study proposes an improved two-phase straight-line analysis method to evaluate the linear flow parameters of multiple communicating MFHWs in shale gas reservoirs. Considering shale gas adsorption–desorption mechanisms, nonuniform length of fractures, stress-dependent effects, and matrix shrinkage effects, two-phase productivity equation is established within the dynamic drainage area (DDA). Subsequently, we develop a three-well square root of time plot based on DDA correction and propose a rigorous workflow for evaluating linear flow parameters in single-well, two-well, and three-well systems. The straight lines on the parent well's square root of the time plot exhibit varying degrees of jumps, depending on the frequency of fracture communication. After communication, it is necessary to adjust the cumulative production and production time of the parent well to accurately recalculate the average pressure within the drainage area. Numerical simulations are employed to generate a series of cases under different reservoir conditions to validate the accuracy of the proposed model. The results show that the model estimates fracture half-lengths with errors within 8%, meeting the precision requirements for field applications. Additionally, the method exceeds numerical simulations in computational speed. Two field case studies in the WY Basin, China, further illustrate the effectiveness and practicality of the proposed method, providing theoretical support for hydraulic fracturing construction design and development planning.

Synthesis and Characterization of Nano-Crystallite Triple Super Phosphate (TSP) from Marine Mollusk Waste: Babylonia japonica, Oliva sayana, and Conasprella bermudensis.

The study aims to synthesize nano-crystallite TSP using renewable, low-cost, waste marine mollusk from three different species such as Babylonia japonica, Oliva sayana, and Conasprella bermudensis. The molar ratio of phosphate to calcium in triple superphosphate [TSP, Ca(H2PO4)2.H2O] significantly impacts its properties and fertilizer performance, in this case, we kept the ratio to 2. Raw TSP has a high phosphate content and lower calcium content. The synthesized TSP was analyzed using various techniques including TGA, XRD, EDX, FT-IR, and SEM. The study utilized multiple XRD model equations to analyze crystallite size ( ), with all models except the Liner straight-line method providing higher estimates for synthesized TSP. Furthermore, the values for stress (2×107 to 4×107 N/m2), strain (4×10-4 to 9×10-4), as well as energy density (4.54×103 to 16.27×103 J/m3) were also calculated for the synthesized product. However, the preferential growth calculation indicates that (010), (021), and (020) planes are the most thermodynamically stable planes for the growth of the synthesized TSP. Apart from that, FTIR result confirms that CaO, -OH, as well as PO4 3- functional groups are present in the synthesized products. This research suggests that marine mollusks can be utilized as a calcium precursor for P-fertilizer and 60 % phosphoric acid, thereby reducing production costs by eliminating additional dehydrating. Additionally, waste marine mollusk shells could be utilized as an alternative to the production of phosphate-based fertilizer.

Enhancing cotton seedling recognition: a method for high-resolution UAV remote sensing images

ABSTRACT Timely and accurate acquisition of cotton seedling information is crucial for seedling replenishment, yield increase, and effective cotton field management. This study proposes a cotton seedling recognition model and weed removal method for high-resolution UAV (Unmanned Aerial Vehicle) remote sensing images. First, the image information of cotton seedlings is enhanced by calculating the remote sensing index and using threshold segmentation. Second, the recognition model is constructed based on the spatial morphological characteristics of cotton seedlings, with weed interference removed using the straight-line method. Finally, the growth condition of cotton seedlings in farmland is comprehensively evaluated by calculating the seedling emergence rate and coverage rate. The experimental results show that: (1) the combination of the GLI (Green Leaf Index) and Otsu threshold segmentation algorithm effectively distinguishes cotton seedlings from the soil background and accurately portrays cotton seedling contours, further enhancing image information; (2) the proposed recognition model achieves an average overall accuracy of 95.75%, making it a practical method for cotton seedling recognition; and (3) the overall growth condition of cotton seedlings in the study area is good, enabling farmers to apply appropriate seedling replenishment and fertilizer based on the comprehensive cotton evaluation map to further improve the final cotton yield. This study aims to provide new research ideas for crop seedling identification and serve as a reference for the practical application of UAVs in crop monitoring.

Analysis of Depreciation Methods Based on Cooperative Game Theory — Focusing on the Straight-Line Method

This study develops a model to explain why accounting procedures, also known as Generally Accepted Accounting Principles, are “generally accepted”. For this purpose, we focus on depreciation defined as the rational and systematic allocation of the original cost of an asset over the expected useful life of that asset. We investigate what it means to be “rational” using cooperative game theory. We show that cost allocations determined by the straight-line (SL) method, which is conventionally used worldwide, are elements of the core and that the conditions of the core can be rational in practice. Furthermore, we examine the relationship between the SL method and other solution concepts, such as the Shapley value and the nucleolus. Our next step is to clarify the characteristics besides the core selection of the SL method, those of other depreciation methods used in practice, and the logical relations between these characteristics.

Synthesis of nano calcium silicates from waste calcite and aragonite phases for efficient adsorptive removal of industrial organic pollutants

The present study focuses on the adsorption efficacy of solid-state synthesized calcium silicate for removing congo red dye. Three different sources were used as calcium precursors; one was calcium carbonate, and the other two were natural waste sources, aragonite (P. globosa) and calcite (Eggshells). Structural analysis and functional groups of the samples were carried out by X-ray diffractometer (XRD), and a Fourier Transform Infrared Spectrometer (FTIR). Various well-known models/equations models such as the Liner Straight Line method of Scherrer’s equation (LSLMSE), Sahadat-Scherrer Model (SSM), Monshi-Scherrer model (MSM), Williamson-Hall model (WHM), Size-Strain plot method (SSP), and Halder-Wagner Model (HWM) were applied to compute the crystallite size of the synthesized calcium silicates; the estimated crystallite size range was 8–77 nm. The adsorption efficacy of the synthesized E-CaSiO3, S-CaSiO3, and C-CaSiO3 was assessed under various provisos for eradicating Congo red dye from wastewater. Computed results revealed that the dye removal percentages were approximately 100 % at 120 min and 200 rpm for 0.2 g E-CaSiO3. The point of zero charge evaluation showed that the pH of the adsorbents during maximum dye removal was 7 and was less than the value of pHpzc. Thermodynamics studies confirmed that the adsorption process was spontaneous. The method of adsorption of dye by the adsorbent was more clearly comprehended by Langmuir, Freundlich, and Temkin adsorption isotherm. 151.28 mg/g was the maximum adsorption capacity for S- CaSiO3 depending on the Langmuir isotherm model’s linear form (R2 = 0.924).

Depreciation Calculation Using the Straight Line Method is appropriate Taxation Law

The Income Tax Law in Indonesia regulates that costs incurred to acquire tangible assets, which have a useful life of more than one year, can be deducted from gross income through a depreciation mechanism. There are two (1) methods for depreciation of tangible assets referred to in the tax law. Straight-line method, (2). Declining balance method (declining balance method). The aim of this research is to find out (1) how to calculate depreciation based on tax regulations (2) how to calculate depreciation using the straight line method based on tax regulations. In this research the author used descriptive qualitative methods and literature study. Fixed assets (Assets) other than buildings, can be depreciated using the straight-line or declining balance method. Meanwhile, fixed assets (property) are in the form of buildings, depreciation can only be done using the straight line method. The research results show that the provisions for calculating depreciation of tangible assets made by companies need to be reconciled fiscally. Based on the Depreciation Cost Reconciliation calculation, the depreciation calculation uses the straight line method, there is a difference between Commercial calculations and Fiscal calculations in accordance with tax provisions.

Analisis Perlakuan Akuntansi Terhadap Aktiva Tetap Pada PT. Agung Podomoro Land Tbk

Along with the times, the need for information and the quality of financial reports is increasing. Financial statements provide an overview of the company's financial condition that is important for shareholders and other stakeholders. The company aims to improve shareholder welfare through optimal profit generation. One important component in the financial statements is fixed assets, which has a big role in business operations, especially in the property sector such as PT Agung Podomoro Land Tbk. This study aims to analyze the accounting treatment of fixed assets at PT Agung Podomoro Land Tbk. The method used is descriptive analysis of secondary data from the company's financial statements. The results showed that PT Agung Podomoro Land Tbk applies the straight-line method for depreciation of fixed assets with the appropriate useful life. The company also follows PSAK No. 16 on the termination and disposal of fixed assets. Information regarding the value of fixed assets presented in the financial statements has been clearly disclosed, including additions, subtractions, and reclassifications of assets. The implication of this study shows the importance of proper fixed asset management to ensure the accuracy of financial statements and effective decision making.

Study on An Interaction between Titan Yellow and Orange S Indicators in Water and Ethanol by using Spectroscopy Technique

Charge transfer complex (CTC) of Orange S (donor) and Titan Yellow (acceptor) has been studied in ethanol, and water solvents at room temperature (20°C) using absorption spectrophotometer. The results indicate that formation of CTC in high polar solvent is high. The stoichiometry of the complex was found to be 1:1 ratio by straight-line method between donor and acceptor with maximum absorption bands and present of isosbestic point suggest this fact. The data are discussed in terms of formation constant (KCT), molar extinction coefficient (εCT), standard free energy (ΔGo), transition energy (ECT), and ionization potential (IP). The formation constant (KCT) for the complex was shown to be dependent upon the polarity of solvents that were used. Electronic absorption spectra, which indicate the CT interaction, associated with proton migration from the acceptor to the donor followed by hydrogen bonding.

APPLICATION OF TAX PLANNING TO THE FIXED ASSET DEPRECIATION METHOD AT PT. PERKEBUNAN III

This research analyzes the impact of implementing tax planning on the fixed asset depreciation methods within PTPN III. The main objective of this study is to identify how the implementation of tax planning strategies affects the choice of fixed asset depreciation methods within PTPN III. The research method employed is a quantitative approach, collecting data through in-depth interviews with relevant stakeholders at PTPN III and analyzing documents related to the depreciation policies and the company's tax planning strategies. The results of this research show that by incorporating the straight-line depreciation method (tax) into its fixed asset depreciation, with a total accumulated depreciation smaller than declining balance (tax), PTPN III has saved on taxes, thus achieving its tax planning objectives.

Numerical modelling of temperature effects on the overpass to create a spatial computer model of reconstruction

Numerical modelling of temperature effects on the reinforced concrete overpass No. 11a of PJSC "Azovstal Ironand Steel Works" in Mariupol was carried out to assess the technical condition of building structures, identify possible defects affecting the strength and bearing capacity of the structure, load capacity and residual life, along with engineering surveys using instrumental methods, to develop a project for the overpass overhaul. A comprehensive methodology for studying the stress-strain state, strength and stiffness of structures was created and a calculations of tware package based on the semi-analytical modified straight line method was developed, which works along side the LIRA and SCAD calculations of tware packages and provides accurate and objective results. Based on the results of the study, the concept of the overpass reconstruction was adopted on the basis of the created spatial computer models and a project for the overpass overhaul was developed.

Research on Vibration Suppression Methods for Industrial Robot Time-Lag Filtering

This paper analyzes traditional vibration suppression methods in order to solve the vibration problem caused by the stiffness of flexible industrial robots. The principle of closed-loop control dynamic feedforward vibration suppression is described as the main method for solving robot vibration suppression. This paper proposes a method for time-lag filtering based on T-trajectory interpolation, which combines the T-planning curve and the time-lag filtering method. The method’s basic principle is to dynamically adjust the trajectory output through the algorithm, which effectively suppresses the amplitude of the harmonic components of a specific frequency band to improve the vibration response of industrial robot systems. This experiment compared traditional vibration suppression methods with the time-lag filtering method based on T-trajectory interpolation. A straight-line method was proposed to measure the degree of vibration. The results demonstrate that the time-lag filtering method based on T-trajectory interpolation is highly effective in reducing the vibration of industrial robots. This makes it an excellent option for scenarios that demand real-time response and high-precision control, ultimately enhancing the efficiency and stability of robots in performing their tasks.

A comparative study in estimating of crystallite sizes of synthesized and natural hydroxyapatites using Scherrer Method, Williamson-Hall model, Size-Strain Plot and Halder-Wagner Method

In this study, an approach was made to create hydroxyapatite (HAp) crystals on nanoscale ranges from CaCO3 and H3PO4 utilizing a wet chemical process. Both fish and cow bones were used effectively for making bone powder as the natural sources of HAp. X-ray diffraction approach proved that powdered bone and HAp were in the crystalline phase. The determination of crystallite size in synthesized HAp crystals and bone powders was investigated using a range of techniques, including Linear Straight-Line Method (LSLM), Williamson-Hall Method (WHM), Size-Strain Plot (SSP), Halder-Wagner Method (HWM), and Sahadat-Scherrer Method (SSM). We also employed different Williamson-Hall models to quantify the stress and strain of the powdered materials for all diffraction peaks, including the Uniform Deformation Model (UDM), Uniform Stress Deformation Model (USDM), and Uniform Deformation Energy Density Model (UDEDM). Williamson-Hall is regarded as the best approach out of all of them since it was used to find the energy density, lattice stress, lattice strain, and crystallite size of the formed crystal. All the results from each model were compared to check the variation of analyzed data. The obtained results confirmed that there was an interrelation between the particle sizes of the Size Strain Plot and the Williamson-Hall method.

Synthesis of nano-crystallite hydroxyapatites in different media and a comparative study for estimation of crystallite size using Scherrer method, Halder-Wagner method size-strain plot, and Williamson-Hall model

Hydroxyapatite (HAp) [Ca10(PO4)6(OH)2] is remarkably similar to the hard tissue of the human body and the uses of this material in various fields in addition to the medical sector are increasing day by day. In this research, mustered oil, soybean oil, as well as coconut oil were employed as liquid media for synthesizing nanocrystalline HAp using a wet chemical precipitation approach. The X-ray diffraction (XRD) study verified the crystalline phase of the HAp in all the indicated media and discovered similarities with the standard database. Several prominent models such as the Scherrer's Method (SM), Halder-Wagner Method (HWM), linear straight-line method (LSLM), Williamson-Hall Method (W-M), Monshi Scherrer Method (MSM), Size-Strain Plot Method (SSPM), Sahadat-Scherrer Method (S–S) were applied for the determination of crystallite size. The stress, strain, and energy density were also computed from the above models. All the models, without the Linear straight-line technique of Scherrer's equation, resulted in an appropriate value of crystallite size for synthesized products. The calculated crystallite sizes were 6.5 nm for HAp in master oil using Halder-Wagner Method, and 143 nm for HAp in coconut oil using the Scherrer equation which were the lowest and the largest, respectively.

Analisis Perencanaan Pajak Melalui Metode Penyusutan Untuk Menghitung PPh Pasal 17 Perusahaan Jasa Konstruksi Sebagai Upaya Meminimalkan Beban Pajak Pada PT. Bisma Indo Raya Surabaya Tahun 2022

This research aims to analyze tax planning using the depreciation method to calculate corporate income tax article 17 as an effort to minimize the tax burden. The data analysis technique used in the research is quantitative descriptive. The data source used in this research is primary data. This research was conducted at PT. Bisma Indo Raya which is located on Jl. East Gayungsari No.16 Surabaya (Behind the PKB Building). The results of this discussion show that the total profit before tax before tax planning from depreciation is Rp. 1,030,470,668, with corporate income tax article 17 amounting to Rp. 226,703,547, resulting in a profit after tax of Rp. 803,767,121. While the calculation of profit after tax planning because there is a correction of depreciation costs using the straight line method, the total profit before tax after tax planning from straight line method depreciation is Rp. 609,820,542 with corporate income tax article 17 of the company amounting to Rp. 134,158,319, so obtained profit after tax amounting to Rp. 475,652,223. Calculating the profit after planning tax due to correction of depreciation costs using the declining balance method, the total profit before tax after tax planning from depreciation is Rp. 486,588,810 with corporate income tax article 17 of Rp. 107,049539, so that the profit after tax is Rp. 379,539,272. So the difference in efficiency of paying income tax if using the straight line depreciation method is Rp. 92,545,228, whereas if using the decreasing balance depreciation method it is Rp. 119,654,009. So the declining balance is smore effective to use because it can provide greater tax reduction efficiency to the company.

Economic Evaluation of Precise Intelligent Cauliflower Harvester: A Comparative Study with Manual Harvesting

Aim: The traditional harvesting of cauliflower has been done by hand using labor-intensive, expensive, and time-consuming techniques that frequently lead to significant yield losses because immature curds are harvested without selection. A rising number of people are interested in creating selective cauliflower harvesters that can precisely detect and gather healthy, mature heads while reducing damage, waste, and labor-intensive operations in response to these difficulties. The purpose of this research article is to present a thorough analysis of the ownership and operating costs related to this kind of selective harvesting technology.
 Methodology: Through accurate cost insights, farmers can make well-informed decisions on the purchase of new machinery, the maintenance, and upkeep of current equipment, or the investigation of alternative approaches to improve farm productivity and financial results. The economic assessment was conducted through the computation of operating costs utilizing the straight-line method, coupled with breakeven point analysis and determination of the payback period.
 Results: The developed selective harvester's ownership and running costs are calculated to be 58.41 and 75.5 rupees per hour, respectively. The selective harvester has several advantages over typical manual harvesting techniques, as demonstrated by a comparative analysis. In particular, the selective harvester shows a remarkable 24.6% cost reduction in addition to saving an astounding 60.6% of the necessary time.
 Conclusion: These results highlight the efficiency and financial gains that come with using selective cauliflower harvesting technologies. This analysis is further utilized by farmers for decision-making.

Optimal recovery of the derivate from the confined analytic function

In the article the author finds out the best straight-line method to recover the derivate in zero-point from the confined analytic function determined in the unit circle according to values of the function and values of its derivate in given points creating the regular polygon with zero as the center. The paper consists of three parts. The first part one contains notions and results necessary for the solution of the objective. The second part determines the measure of inaccuracy of the best approximation method and draws out the corresponding extremum function. It is established that the extremum function is the only one to an approximation of the constant multiplier modulo equal to one. The third part calculates coefficients of the best straight-line method of recovery. It is established that the best straight- linear method of recovery is the only one.

Analisis Perencanaan Pajak Melalui Penyusutan Aktiva Tetap untuk Menghitung Pajak Penghasilan (PPh) Badan

The aim of this research is to find out the difference between straight-line and double-declining depreciation methods in determining profit that will affect the tax burden, so that good and efficient tax planning can be carried out by CV. Yan's Jaya. This study uses a descriptive quantitative method with data collection techniques using secondary data derived from the financial reports of CV. Yan's Jaya. The results of this study are the calculation of depreciation using the straight-line method used for depreciation of buildings while vehicles and office inventory use the declining balance depreciation method. There are differences in the calculation of depreciation of fixed assets, the use of depreciation rates and costs incurred when acquiring fixed assets, where the depreciation expense according to the company shows a smaller value than the depreciation expense according to the applicable tax regulations. There are differences in profit margins that do not reflect actual income. The implication of this research is that CV. Yan's Jaya can carry out tax planning, especially in the depreciation of fixed assets in accordance with the applicable tax laws.

Different solvents and organic modifiers for the control of crystallographic parameters in nano-crystallite hydroxyapatite for amplification of photocatalytic activity.

In this research, HAp nanocrystals were synthesized using conventional wet chemical precipitation methods using various organic modifiers, including urea, palmitic acid, and naphthalene. Ethanol and isopropyl alcohol (IPA) were used as solvents in this process. Different characterization techniques, namely X-ray diffraction (XRD), scanning electron microscopy (SEM), and UV-vis absorption spectroscopy, were employed to ascertain the formation of HAp nanocrystals. Numerous structural parameters, including lattice parameters, unit cell size, volume of the unit cell, specific surface area, degree of crystallinity, dislocation density, macrostrain, and crystallinity index, were assessed using XRD data. The linear straight-line method of Scherrer's equation, Monshi-Scherrer's method, the Williamson-Hall method, the size-strain plot method, the Halder-Wagner method, and Sahadat-Scherrer's model were applied to compute the crystallite size of the synthesized HAp samples. All the synthesized HAp has crystalline structures within the permissible range of 1-150 nm which were estimated from the XRD data using the mentioned models. However, the values for strain (from -3 × 10-4 to 6.4 × 10-3), strain (from -9.599 × 104 to 7 × 1010 N m-2), and energy density (from -11 × 1011 to 2 × 107 J m-3) were also calculated for the synthesized samples. In addition, the optical band gap energy of the synthesized HAp was computed (5.89 to 6.19 eV). The synthesis media have a control on the crystallographic planes, e.g. in the case of the ethanol medium, the (110) plane exhibited significant intensity (which could potentially serve as a driving force for enhancing photocatalytic activity). The use of 100% ethanol HAp yields the most favorable outcome regarding both the degradation percentage (91.79%) and degradation capacity (7%) for the Congo red dye.

Green synthesis of Ag2O & facile synthesis of ZnO and characterization using FTIR, bandgap energy & XRD (Scherrer equation, Williamson-Hall, size-train plot, Monshi- Scherrer model)

A typical study has been performed for synthesizing Ag2O and ZnO nanoparticles. In our case, aloe vera extract was used as a reducing agent for synthesizing Ag2O. This green synthesis of silver oxide used silver nitrate (AgNO3) as a precursor material. On the other hand, the direct precipitation method was used for synthesizing zinc oxide nanoparticles, in which the precursor materials used were zinc nitrate hexahydrate (Zn(NO3)2·6H2O) and potassium hydroxide (KOH). Afterward, the characterization of these synthesized nanoparticles was done by the X-ray diffraction (XRD) method. Then, the crystal size, lattice strain, stress, and energy density of synthesized ZnO and Ag2O were determined by using XRD peak profile analysis. Among the various available models for determining these microstructural parameters, we explored the Scherrer model, the linear straight-line method of the Scherrer equation, the Monshi-Scherrer model, the Sahadat-Scherrer model, the Williamson-Hall model (including the uniform deformation model, the uniform stress deformation model, the uniform deformation energy density model), the size-strain plot method, the Halder-Wagner model, etc. By employing the crystal size values from these models, the accuracy and validity of crystals were also performed. The synthesized products were also characterized by the exploration of functional groups (by FTIR) and optical band gaps (by UV technique).

Analisis Perencanaan Pajak Melalui Metode Penyusutan untuk Menghitung PPh Badan Pasal 17 Perusahaan Jasa Konstruksi Sebagai Upaya Meminimalkan Beban Pajak pada PT. Bisma Indo Raya Surabaya Tahun 2022

This research aims to analyze tax planning using the depreciation method to calculate corporate income tax article 17 as an effort to minimize the tax burden. The data analysis technique used in this research is quantitative descriptive. The data source used in this research is primary data. This research was conducted at PT. Bisma Indo Raya which is located on Jl. East Gayungsari No.16 Surabaya (Behind the PKB Building). The results of this discussion show that the total profit before tax before tax planning from depreciation is Rp.1,030,470,668, with corporate income tax article 17 amounting to Rp.226,703,547, resulting in a profit after tax of Rp.803,767,121. while the calculation of profit after tax planning because there is a correction of depreciation costs using the straight line method, the total profit before tax after tax planning from straight line method depreciation is Rp.609,810,542 with corporate income tax article 17 of Rp.134,158,319, so a profit is obtained after tax amounting to Rp.475,652,223. Calculating profit after tax planning due to correction of depreciation costs using the declining balance method, the total profit before tax after tax planning from depreciation is Rp. 486,588,810 with corporate income tax article 17 of Rp.107,049,538, so the profit after tax is Rp.379,539,272. So the difference in efficiency of paying income tax if you use the straight line depreciation method is Rp.92,545,228, whereas if you use the decreasing balance depreciation method it is Rp.119,654,009. So the declining balance method is more effective to use because it can provide greater tax reduction efficiency to the company