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Ifeanyi Francis Osegbue, Austin Nweze, Meshack Ifurueze, Chizoba Mary Nwoye
Pág. 45 - 69
This study examines how tax sheltering and its interactions with cash effective tax rate, long-term effective tax rate, tax savings, book tax gap, temporary difference of tax shelter and permanent difference of tax shelter impacted the modified Jones ear...
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Håkan Emteborg and Jean Charoud-Got
A high-resolution infrared (IR) camera was used for temperature measurements in a pharmaceutical formulation (mannitol/sucrose solution, 4:1%, m/m) during a freeze-drying process. The temperature was measured simultaneously at the surface as well as vert...
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Sanaz Gheibi, Tania Banerjee, Sanjay Ranka and Sartaj Sahni
This paper proposes a new time-respecting graph (TRG) representation for contact sequence temporal graphs. Our representation is more memory-efficient than previously proposed representations and has run-time advantages over the ordered sequence of edges...
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Xuan Zhang, Minglu Zhang, Shilong Jiao, Lingyu Sun and Manhong Li
At present, numerous wall-climbing robots have been developed, and applied in ship manufacturing for weld detection to ensure safe navigation. Limited by rigid mechanical structure and complex detection, mostly existing robots are hardly to complete weld...
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Thaiënne A. G. P. Van Dijk, Marc Roche, Xavier Lurton, Ridha Fezzani, Stephen M. Simmons, Sven Gastauer, Peer Fietzek, Chris Mesdag, Laurent Berger, Mark Klein Breteler and Dan R. Parsons
For health and impact studies of water systems, monitoring underwater environments is essential, for which multi-frequency single- and multibeam echosounders are commonly used state-of-the-art technologies. However, the current scarcity of sediment refer...
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Simon Brown and Jon C. Henderson
This paper describes the workflow followed to survey and monitor the interior and exterior of a large and complex metal wreck, the SS Thistlegorm in the Red Sea, using digital photogrammetry. Utilizing a simple single-camera rig and off-the-shelf softwar...
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Dong-Jin Kim, Lwun Poe Khant, Daniel Darma Widjaja and Sunkuk Kim
The production of steel rebar is an energy-intensive process that generates CO2 emissions. In construction, waste is generated by cutting stock-length rebar to the required lengths. The reduction rate achieved in most previous studies was limited due to ...
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Agnieszka Dutkowska-Zuk, Joe Bourne, Chengyuan An, Xuan Gao, Oktay Cetinkaya, Peter Novitzky, Gideon Ogunniye, Rachel Cooper, David De Roure, Julie McCann, Jeremy Watson, Tim Watson and Eleri Jones
This systematic literature review explores the scholarly debate around public perceptions and behaviors in the context of cybersecurity in connected places. It reveals that, while many articles highlight the importance of public perceptions and behaviors...
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Bin Tian, Kan Xie, Bingchen An, Jing Wang, Su-Lan Yang and Yong Cao
A two-dimensional plasma?wave interaction model, which is based on the cold collisional plasma dielectric tensor, is applied to investigate the wave propagation and power depositions under different magnetic configurations in helicon plasmas. The varied ...
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Petri Toivanen, Pekka Janhunen, Jarmo Kivekäs and Meri Mäkelä
A new method of producing robust multi-wire tethers for Coulomb drag applications was developed. The multi-wire structure required for redundancy against the micrometeoroid flux of the space environment is realised through the method of wire twist bondin...
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