• The Journal of Asian Finance, Economics and Business
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• 제9권9호
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• pp.217-227
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• 2022

With the aim of examining the effects of implementing international financial reporting standards (IFRS) on teaching accounting and auditing at universities and colleges in Vietnam, a case study was conducted at 30 universities, colleges, and 208 lecturers in Vietnam. Next, the study employed the structural model analysis method by PLS_SEM software to process and analyze the collected data. The research results show that: (1) There are eight factors that affect how IFRS is applied to teaching, including the training program, (ii) teaching staff, (iii) IFRS application regulations, (iv) related party requirements, (v) faculty/school administrators, (vi) teaching aids, (vii) IFRS teaching methods, and (iii) students; (2) there are three factors that affect the quality of teaching staff, including applying IFRS to teaching at the university and colleges, (ii) Regulations on the application of IFRS, (iii) Requirements from related parties. At the same time, the study also shows that, regarding the indirect relationships, applying IFRS to teaching does not play an intermediary role in these relationships. However, at the 10% significance level, it was found that there is an indirect relationship between regulations on the application of IFRS by the Ministry of Finance and the quality of teaching staff through the variable applying IFRS to teaching.

• Steel and Composite Structures
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• 제44권2호
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• pp.183-198
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• 2022

Plastic deformation of link beams in eccentrically braced frames is the primary dissipating source of seismic energy. Despite the excellent compatibility with the architectural designs, previous researches indicate the deficiency of flexural yielding links compared to the shear yielding ones because of their localized plastic deformation. Previous investigations have shown that implementing web openings in beams could be an efficient method to improve the seismic performance of moment-resisting connections. Accordingly, this research investigates the use of flexural links with stiffened and un-stiffened web openings to eliminate localized plasticity at the ends of the link. For this purpose, the numerical models are generated in finite element software "Abaqus" and verified against experimental data gathered from other studies. Models are subjected to cyclic displacement history to evaluate their behavior. Failure of the numerical models under cyclic loading is simulated using a micromechanical based damage model known as Cyclic Void Growth Model (CVGM). The elastic stiffness and the strength-based and CVGM-based inelastic rotation capacity of the links are compared to evaluate the studied models' seismic response. The results of this investigation indicate that some of the flexural links with edge stiffened web openings show increased inelastic rotation capacity compared to an un-perforated link.

• Structural Monitoring and Maintenance
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• 제9권1호
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• pp.81-105
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• 2022

The use of concrete filled steel tube (CFST) column is widely accepted due to its property of high axial load carrying capacity, more ductility and more resistant to earthquake specially using in bridges and high-rise buildings. The initial imperfection (δ) that produces during casting or fixing causes the reduction in load carrying capacity, this is the reason, experimental capacity is always less then theoretical one. In this research, the effect of δ on load carrying capacity and behavior of concrete filled steel tube (CFST) column have been investigated by numerically simulation of large number of models with different δ and other geometric parameters that include length (L), width (B), steel tube thickness (t), f'_c and f_y. Finite element analysis software ANSYS v18 is used to develop model of SCFST column to evaluate strength capacity, buckling and failure pattern of member which is applied during experimental study under cyclic axial loading. After validation of results, 42 models with different parameters are evaluated to develop empirical equation predicting axial load carrying capacity for different value of δ. Results indicate that empirical equation shows the 0 to 9% error for finite element analysis Forty-two models in comparison with ANSYS results, respectively. Empirical equation can be used for predicting the axial capacity of early estimating the axial capacity of SCFT column including 𝛿.

• International Journal of Computer Science & Network Security
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• 제23권8호
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• pp.91-94
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• 2023

According to most experts and health workers, a living creature's body heat is little understood and crucial in the identification of disorders. Doctors in ancient medicine used wet mud or slurry clay to heal patients. When either of these progressed throughout the body, the area that dried up first was called the infected part. Today, thermal cameras that generate images with electromagnetic frequencies can be used to accomplish this. Thermography can detect swelling and clot areas that predict cancer without the need for harmful radiation and irritational touch. It has a significant benefit in medical testing because it can be utilized before any observable symptoms appear. In this work, machine learning (ML) is defined as statistical approaches that enable software systems to learn from data without having to be explicitly coded. By taking note of these heat scans of breasts and pinpointing suspected places where a doctor needs to conduct additional investigation, ML can assist in this endeavor. Thermal imaging is a more cost-effective alternative to other approaches that require specialized equipment, allowing machines to deliver a more convenient and effective approach to doctors.

• Nuclear Engineering and Technology
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• 제55권8호
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• pp.2919-2926
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• 2023

In this paper, rare earth element (REE)/polyester composites were designed with lanthanum oxide, gadolinium oxide, and lutetium oxide as ray shielding agents, and polyethylene terephthalate (PET) as the base. Monte Carlo simulation was carried out using FLUKA software. We found that the radiation protection performance of the composite is affected by the type and amount of REE; a higher amount of REE equated to a better radiation protection performance of the composite. When the thickness of the composite and total thickness of the REE is constant, the number of superimposed layers inside the composite does not affect its shielding performance. Compared with a single-type REE/PET composite, a mixed-type REE/PET composite has a wider range of γ-ray absorption and better radiation protection performance. When the mass ratio of PET to REE is 2:8 and different types of REE are mixed with equal mass, several 0.2 cm-thick mixed-type REE/PET composites can shield >70% of 60 and 80 KeV γ-rays.

• 한국항만학회지
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• 제11권1호
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• pp.45-64
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• 1997

Ship's delay caused by port congestion has drawn attention to the necessity for analysis on overall operation in port. But, in order to analyze the complicated port operation which contains large number of variable factors, queueing theory is needed to be adopted, which is applicable to a large scale transportation including ship's arrival in a large port. In this paper, a simulation model for Inchon Port was developed by the software SIMAN V and presented congestion rate under a certain scenario regarding the arrival ship's number and service levels. To develop the simulation model, types of ships and cargoes during the 1995 in Inchon Port was analyzed in advance. The results of the simulation can be summarized as follows : In order to maintain present levels of congestion rate and time with the increasing number of arrival vessels, service rate should be increased at an exponential rate. To improve the current congestion effectively, part of cargoes are needed to be transferred to a newly developing port. Results obtained from simulation can be used properly to prepare improved service levels and to plan appropriate investment strategies.

• 자동차안전학회지
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• 제14권1호
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• pp.55-61
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• 2022

Along with global environmental issues, the size of the electric vehicle market has recently skyrocketed. Various efforts have been made to extend mileage, one of the biggest problems of the electric vehicles, and development of batteries with high energy densities has led to exponential growth in mileage and performance. However, proper thermal management is essential because these high-performance batteries are affected by continuous heat generation and can cause fires due to thermal runaway phenomena. Therefore, thermal management of the battery is studied through the optimal design of the guide vanes, while utilizing the existing battery casing to ensure the safety of the electric vehicles. A battery from T-company, one of a manufacturer of the electric vehicles, was used for the research, and the commercial CFD software, ANSYS CFX V20.2, was used for analysis. The guide vanes were derived through optimal design based on a genetic algorithm with flow analysis. The optimized guide vanes show improved heat removal performance.

• Geomechanics and Engineering
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• 제34권1호
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• pp.69-86
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• 2023

To overcome the dilemma of the [BQ] method's inability to predict mountain tunnel support loads, this study is based on the Hoek-Brown criterion and previous results to obtain the connection equations from GSI scores to each parameter of the Hoek-Brown criterion and the link between the [BQ] scores and the GSI system. The equations were embedded in the Hoek-Brown criterion of FLAC6.0 software to obtain tunnel construction forecasts without destroying the in-situ stratigraphy. The feasibility of the secondary development of the Hoek-Brown criterion was verified through comparative analysis with field engineering measurements. If GSI > 45 with a confining pressure of less than 10 MPa, GSI has little effect on the critical softening factor while we should pay attention to the parameter of confining pressure when GSI < 45. The design values for each parameter are closer to the FLAC3D simulation results and the secondary development of the Hoek-Brown criterion meets the design objectives. If the Class V surrounding rock is thinned with shotcrete or the secondary lining is installed earlier, the secondary lining may act as the main load-bearing structure. The study may provide ideas for rapid prediction of mountainous tunnels in China.

• 한방재활의학과학회지
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• 제33권3호
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• pp.79-96
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• 2023

Objectives This study was designed to review the effect of Jakyakkamchobuja-tang on rat model with rheumatoid arthritis. Methods We used seven databases (PubMed, EMBASE, Cochrane CENTRAL, China National Knowledge Infrastructure, Oriental Medicine Advanced Searching Integrated System, Korean studies Information Service System, National Digital Science Library) from their inception to May 2023 without language restrictions. Systematic Review Centre for Laboratory Animal Experimentation's tool was used to evaluate the risk of bias. RevMan software (V5.4) was used for the meta-analysis. Results Five studies were selected following our inclusion criteria. The arthritis index decreased significantly (standardized mean difference=-2.06; 95% confidence interval=-3.07 to -1.04; p<0.0001) in Jakyakkamchobuja-tang group. Also, serum cytokines in serum and paw swelling degree decreased in Jakyakkamchobuja-tang group. Conclusions Jakyakkamchobuja-tang may be effective in treating rheumatoid arthritis. Although there is a limitation that the design of drug dosage varies between papers, it can be expected to be applied as an alternative to Western medicine, and it is believed to contribute to the standardization of herbal treatment for rheumatoid arthritis.

• Geomechanics and Engineering
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• 제32권4호
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• pp.387-396
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• 2023

Ground subsidence, which is a current concern that affects piled raft foundations, has occurred at a high rate in Ho Chi Minh City, Viet Nam, due primarily to groundwater pumping for water supply. In this study, the groundwater level (GWL) change affect on a piled raft foundation was investigated based on the three-dimensional finite element method (3D-FEM) using the PLAXIS 3D software. The GWL change due to global groundwater pumping and dewatering were simulated in PLAXIS 3D based on the GWL reduction and consolidation. Settlement and the pile axial force of the piled raft foundation in Ho Chi Minh subsoil were investigated based on the actual design and the proposed optimal case. The actual design used the piled foundation concept, while the optimal case applied a pile spacing of 6D using a piled raft concept to reduce the number of piles, with little increased settlement. The results indicated that the settlement increased with the GWL reduction, caused by groundwater pumping and dewatering. The subsidence started to affect the piled raft foundation 2.5 years after construction for the actual design and after 3.4 years for the optimal case due to global groundwater pumping. The pile's axial force, which was affected by negative skin friction, increased during that time.