scholarly journals EFFECT OF SURCHARGE HEIGHT AND PRELOADING TIME ON LONG-TERM SETTLEMENT OF CLOSED LANDFILLS: A NUMERICAL ANALYSIS

2020 ◽  
Author(s):  
MEHRNAZ ALIBEIKLOO ◽  
HAJAR SHARE ISFAHANI ◽  
HADI KHABBAZ
Keyword(s):  
Numerical Analysis

Clawbacks and Earnings Management

2018 ◽  
Vol 31 (3) ◽  
pp. 129-151 ◽  
Author(s):  
Carolyn B. Levine ◽  
Michael J. Smith
Keyword(s):  
Numerical Analysis ◽  
Earnings Management ◽  
Cash Flows ◽  
Data Availability ◽  
Real Earnings Management ◽  
Interim Report ◽  
Short Term ◽  
Period Model ◽  
Jel Classifications

ABSTRACT This study addresses the effect of clawbacks on earnings management (EM). In a two-period model, the manager can report truthfully or distort an interim report using either accrual or real EM. The principal can make short-term payments based on a manipulable accounting signal and long-term payments based on unmanipulable cash flows. The strength of the clawbacks determines the likelihood that the manager's compensation is reclaimed when the interim report was managed. Stronger clawback provisions may result in (1) a substitution between accrual and real earnings management, or (2) earnings management when no earnings management was optimal with weak clawbacks, and (3) lower expected profits for the principal. Numerical analysis suggests that strong clawbacks do not reduce aggregate earnings management. JEL Classifications: J33; M48; M52; G38. Data Availability: All data are simulated.

Preliminary Study on Long-Term Flooding After the Tsunami

2017 ◽  
Vol 12 (4) ◽  
pp. 741-747
Author(s):  
Toshitaka Baba ◽  
Junichi Taniguchi ◽  
Noriko Kusunoki ◽  
Manabu Miyoshi ◽  
Hiroshi Aki ◽  
...  
Keyword(s):  
Numerical Analysis ◽  
Large Scale ◽  
Water Exchange ◽  
Ground Surface ◽  
Flow Modeling ◽  
Tsunami Waveforms ◽  
Long Time ◽  
Preliminary Study ◽  
Nankai Earthquake

After the Nankai earthquake in 1946, the resultant flooding lasted for a long time, because seawater remained on land after the tsunami in Kochi city. Large-scale flooding occurred in Ishinomaki city immediately after the Great East Japan Earthquake in 2011. Long-term flooding may hamper disaster responses such as rescue and recovery activities. This paper studied the risks of long-term flooding after the Nankai earthquake in Tokushima city based on a paleographical survey and numerical analysis. The paleographical survey identified statements such as “seawater sometimes flowed onto the land at the full tide,” suggesting occurrences of long-term flooding after previous Nankai earthquakes. The numerical analysis separately calculated values inside and outside the levee. The tsunami waveforms outside the analysis area obtained by tsunami numerical simulation was used as the boundary condition of the inland flow modeling, that is water was introduced inside the levee when the tsunami water level exceeded the upper end of the levee. The two layers of ground surface and the drain were defined to calculate the flow, including water exchange between the two layers, and the water was drained forcefully outside the levee using a drainage pump. The possibility of long-term flooding in the analysis area is suggested when a large-scale earthquake occurs in the Nankai trough.

scholarly journals Numerical Analysis of Deflections of Multi-Layered Beams

2015 ◽  
Vol 15 (4) ◽  
pp. 33-42
Author(s):  
Tadeusz Biliński ◽  
Tomasz Socha
Keyword(s):  
Theoretical Model ◽  
Numerical Analysis ◽  
Wood Structures ◽  
User Subroutine ◽  
Layered Beams ◽  
Linear Viscoelastic ◽  
Laboratory Investigations ◽  
Term Response ◽  
Good Agreement

Abstract The paper concerns the rheological bending problem of wooden beams reinforced with embedded composite bars. A theoretical model of the behaviour of a multi-layered beam is presented. The component materials of this beam are described with equations for the linear viscoelastic five-parameter rheological model. Two numerical analysis methods for the long-term response of wood structures are presented. The first method has been developed with SCILAB software. The second one has been developed with the finite element calculation software ABAQUS and user subroutine UMAT. Laboratory investigations were conducted on sample beams of natural dimensions in order to validate the proposed theoretical model and verify numerical simulations. Good agreement between experimental measurements and numerical results is observed.

scholarly journals NUMERICAL ANALYSIS OF TUNNEL LED LIGHTING MAINTENANCE FACTOR

2018 ◽  
Vol 19 (2) ◽  
pp. 154-163 ◽  
Author(s):  
Mehmet Sait Cengiz ◽  
ÇIĞDEM CENGIZ
Keyword(s):  
Energy Efficiency ◽  
Numerical Analysis ◽  
Environmental Conditions ◽  
Luminous Flux ◽  
International Standards ◽  
Optical Losses ◽  
Led Lighting ◽  
Maintenance Factors ◽  
Visual Difficulty

ABSTRACT:  It is necessary to periodically maintain lighting equipment in accordance with international standards. Contamination of lamps caused by long-term use of lighting equipment will result in loss of Luminous Flux and optical losses. The decrease in lighting performance poses a visual difficulty for drivers and causes accidents. In this study, the total Maintenance Factor is numerically examined by considering the losses of diffuser and lens for LED lamps used in tunnel lighting. The variation of luminaries performance with years considering Maintenance Factors as regards environmental conditions and features of the luminaries is evaluated to demonstrate the importance of tunnel lighting maintenance. Moreover, to show the importance of LED lamps Maintenance Factor, the variation of illumination levels of LED lamps is analysed under different Maintenance Factors. It is observed that enhancing Maintenance Factor would contribute to energy efficiency. ABSTRAK: Penjagaan peralatan cahaya secara berkala mengikut piawai kebangsaan adalah amat penting. Pencemaran lampu disebabkan penggunaan peralatan cahaya pada jangka panjang akan menyebabkan kehilangan kilauan kerdipan lampu dan optik. Pengurangan pencahayaan ini menyebabkan kesukaran pandangan pada pemandu dan menyebabkan kemalangan jiwa. Kajian ini mengkaji tentang jumlah Faktor Penjagaan secara numerik dengan mengambil kira pengurangan difuser dan kanta pada lampu LED yang digunakan dalam terowong pencahayaan. Faktor Penjagaan pada perubahan kilauan berdasarkan tahun mengambil kira keadaan sekeliling dan ciri khas kilauan. Tambahan, ini dinilai bagi menunjukkan kepentingan penjagaan terowong pencahayaan dan kepentingan Faktor Penjagaan Lampu LED. Perubahan pada tahap terang pada lampu LED dikaji dengan mengambil kira Faktor Penjagaan. Peningkatan pada Faktor Penjagaan telah didapati dapat menjimatkan tenaga.

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