Development of the accounting system in the digital economy

The current processes of globalisation and digitalisation, the use of cloud technologies, artificial intelligence capabilities, robotics, big data and tools that allow large amounts of information to be processed in a short period of time by economic actors in their practical activities affect the conceptual basis of theoretical and methodological approaches to the organisation of the accounting system, fill the concept of “accounting” with new meaning. The purpose of this research paper is to assess the transformation of elements of accounting method under the influence of innovative digital technologies being introduced in the accounting process. The research methodology is based on the dialectical and empirical method. The article is devoted to the analysis of domestic and global trends in the accounting system development under the conditions of digitalisation of the processes of collection, consolidation and analysis of information on the activities of economic entities. The article considers the impact of the information potential of the existing economic space on the transformation of the methodological basis of accounting. In this regard, the modification of the theoretical and methodological approach of building an accounting system is a necessary step in the further development of accounting and in maintaining its relevance in competition with modern information systems.

A Calibration of the Solar Load Ratio Method to Determine the Heat Gain in PV-Trombe Walls

The Trombe wall is a passive system used in buildings that indirectly transfers thermal energy to the adjacent environment by radiation and convection, and directly by the thermo-circulation that arises in the air cavity delimited between a transparent and an absorbing surface. Nevertheless, the latter is painted black to increase the energy gains, but this produces a negative visual impact and promotes the overheating risk in summer. To mitigate these aspects, a hybrid Trombe wall equipped with PV panels can be employed. The PV installation results in a more pleasing wall appearance and the overheating risk reduces because part of the absorbed solar radiation is transformed into electricity. To determine the actual performance of a such system, transient simulation tools are required to consider properly the wall thermal storage features, variation of the optical properties, air thermo-circulation, and PV power production. Alternatively, regarding the traditional Trombe wall, the literature provides a simplified empirical method based on the dimensionless parameter solar load ratio (SLR) that allows for preliminary evaluations and design. In this paper, the SLR method was calibrated to determine the monthly auxiliary energy to be supplied in buildings equipped with PV-Trombe walls in heating applications. The SLR method was tuned by a multiple linear regression by data provided by TRNSYS simulation that allowed to obtain the energy performances in actual conditions of PV-Trombe walls installed on the same building but located in different localities. The comparison between the TRNSYS results and the calibrated SLR method determined average errors ranging between 0.7% and 1.4%, demonstrating the validity of the proposed methodology.

The Relation between the Teaching of Mathematics and Statistics in the Republic of South Africa

The purpose of this study is to explore the relation between the teaching of Mathematics and the teaching of Statistics at high school level in the South African Context. The study also examines and analyses examples of statistical teaching situations from both a mathematical and a statistical perspective with view to reveal the links between the teaching of Mathematics and teaching of Statistics. A non-empirical method or conceptual method was followed to achieve the purposes of the study. The study reveals the cardinal links between the teaching of Mathematics and teaching of Statistics. Hence the call to educators to acknowledge the symbiosis to enhance the teaching and promote an awareness of the ways in which Statistics is presented and aligned in the South African Mathematics high school Curriculum. Keywords: teaching mathematics, teaching statistics, high school, South Africa context

Measures of Extropy for Concomitants of Generalized Order Statistics in Morgenstern Family

In this paper, a measure of extropy is obtained for concomitants of m-generalized order statistics in the Morgenstern family. The cumulative residual extropy (CREX) and negative cumulative extropy (NCEX) are presented for the rth concomitant of m-generalized order statistics. In addition, the problem of estimating the CREX and NCEX is studied utilizing the empirical method in concomitants of m-generalized order statistics. Some applications of these results are given for the concomitants of order statistics and record values.

Impact Forces and Energy of Flow-like Landslides Against Protection Barriers: a New MPM-validated Empirical Formulation

Full understanding the interaction mechanisms between flow-like landslides and the impacted protection structures is an open issue. In fact, while researchers have used several approaches, from experimental to numerical, it is true that the adequate assessment of the hydromechanical behaviour of the landslide body requires both a multiphase and large deformation approach.This paper firstly proposes a conceptual framework for a specific type of protection structure, namely a rigid barrier fixed to the base ground. Two different approaches are proposed: i) an advanced hydro-mechanical numerical model based on Material Point Method is tested in simulating the whole complex landslide-structure-interaction mechanism(s), ii) a more simplified empirical model is casted to estimate the impact force and the time evolution of kinetic energy. The calibration and validation of the empirical formulation are pursued, respectively, based on the MPM numerical results, and referring to a large dataset of field evidence for the peak impact pressure. Finally, the performance of the newly proposed empirical method is compared to the methods available in the literature and its advantages are outlined.

CONSTRUCTIVE AND PROBABILISTIC ANALYSIS OF EXCAVATED PILES WITH LOST METALLIC SHIRT

This work brings in its scope some analyzes around the constructive methodology of a case study that refers to the implantation of a dolphin (a structure that in this case has the purpose of mooring ships) at Pier III, located in Ponta da Madeira Maritime Terminal, in the city of São Luís, Maranhão, and with a focus on the process of building its infrastructure, more precisely the adopted foundation. This type of work, being port and in a maritime environment is called offshore, the foundation used in this case is the deep type, more precisely called piles excavated with a lost metallic shirt whose constructional scope will be detailed in this work, from the driving from shirts to concreting the piles that made up the system. The theme is approached from a practical and theoretical point of view, with a probabilistic study of the load capacity of foundations based on geometrical data from surveys carried out in the region, in order to define results that include any variability of the location and guarantee functionality and safety necessary for the foundation to achieve the project's objectives and be optimized throughout its useful life. The analysis of the probability of rupture was made using the semi-empirical method of Aoki-Velloso, combined with the First Order Second Moment method in order to compare the result achieved with the established parameter values. The work also aims to serve as a basis for future guidance and guidance on the topic, which does not have such a vast bibliography, mainly in view of the installation of new similar projects in the region and in other locations.

Art communication as culture component of production activity

The purpose of the article is to identify the specifics of art communication in the culture of production both in the process of filmmaking and in the distribution (distribution) of film products. Methodology. The method of theoretical analysis of the culture of production activity as a phenomenon of the postmodern and postmodern epoch was used in the elaboration of the topic; the comparative-historical method was used in the analysis of the evolution of the producer's activity in cinema; empirical method made it possible to address the practical component of film production and distribution as structures of socio-cultural and economic activities aimed at the needs of society; analytical method and methods of scientific analysis, generalizations have come in handy in the process of establishing the specifics of art communication in the context of creative and production aspects of the film producer. The scientific novelty of the study is that the problem of art communication of the producer in the context of his creative and production activities is the subject of a special comprehensive study; the meaning of the concept of "art-communication" as certain specific integrity and unity of interconnected elements is argued and clarified. Conclusions. Acquaintance with the materials of this study enriches the knowledge about the specifics of art communication as a component of the producer's activity in the culture of film production in the process of its evolution and is the scientific basis for their use in courses on theory and history of culture, including cinema, film production, film directing. Keywords: culture, art communication, cinema, film producer, film director, film.

Lifetime estimation of tantalum capacitor for mobile applications using empirical and experimental techniques: a DOE approach

PurposeCapacitors are one of the most common passive components on a circuit board. From a tiny toy to substantial satellite, a capacitor plays an important role. Untimely failure of a capacitor can destruct the entire system. This research paper targets the reliability assessment of tantalum capacitor, to reduce e-waste and enhance its reusable capability.Design/methodology/approachThe residual lifetime of a tantalum capacitor is estimated using the empirical method, i.e. military handbook MILHDBK2017F, and validated using an experimental approach, i.e. accelerated life testing (ALT). The various influencing acceleration factors are explored, and experiments are designed using Taguchi's approach. Empirical methods such as the military handbook is used for assessing the reliability of a tantalum capacitor, for ground and mobile applications.FindingsAfter exploring the lifetime of a tantalum capacitor using empirical and experimental techniques, an error analysis is conducted, which shows the validity of empirical technique, with an accuracy of 95.21%.Originality/valueThe condition monitoring and health prognostics of tantalum capacitors, for ground and mobile applications, are explored using empirical and experimental techniques, which warns the user about its residual lifetime so that the faulty component can be replaced in time.

Universal calibration of a scintillation spectrometer with a NaI(Tl) detector when measuring 137Cs activity in counting samples of arbitrary density and volume

The article proposes an empirical method for constructing a universal calibration for a scintillation gamma spectrometer, which allows determining the activity and specific activity of 137Cs with an accuracy of no more than 15% in counting samples of arbitrary density and volume in cylindrical containers with a volume of 250 ml and 500 ml. To construct calibration ratios, measurements of 137Cs sample media prepared on the basis of materials of different densities (quartz sand, plastic granules and sawdust) were performed. The calibration was carried out by preparing samples from the listed materials with a volume of 50 to 250 ml in increments of 50 ml for a 250 ml container and 100-500 ml in increments of 100 ml for a 500 ml container. Along with taking into account the volume of the counting sample, its weighing was also carried out. The result of the measurements performed for each material was the ratio of the activity of the counting sample to the counting intensity in the 137Cs window, depending on the volume. The universal calibration factor is obtained by taking into account the counting rate from the mass and volume of the sample for the corresponding measuring vessel.

Restorative and productive methods of environmental management in the implementation of environmental policy

The objective of this work is to define and base the principles of environmental management through the introduction of regenerative (restorative) and productive methods of environmental policy. The problems were solved with the help of such general and special research methods, such as generalization, systematization, analysis, synthesis, and the empirical method. It is argued that the operation of industrial enterprises without a balanced set of appropriate environmental measures always has negative consequences. The formation of environmental awareness of entrepreneurs, assigning to environmental management the status of a mandatory component of the policy to achieve regional environmental objectives, requires greater attention and effective methodological developments. The strategic directions of ecological development of one of the regions of Ukraine are indicated. The essence of the concept of "environmental management" is defined. The definition of "regenerative method of ecological management" and "productive method of ecological management" is offered. In conclusion, scientific ideas on the feasibility of implementing environmental management in companies are presented. The need for ecological measures for the implementation of ecological policy is based.