The research objectives is to analyze factors impacting on accounting conservatism such as growth opportunity, return equity, sales growth, assets, capital intensity, investment financial distress, leverage, global diversification and uncertainty environment. In this study, equal non-operating accruals. authors used balanced data collected from 379 listed companies in Vietnam stock market a 5-year period 2017 2021. compared 3 models including Pooled OLS, FEM REM choose the most appropriate...

Vibration isolation is a crucial technology in precision manufacturing. With the rapid development of smart sensors, actuators, and microprocessors, active vibration has emerged as viable approach to improve performance manufacturing equipment. In integrated skyhook isolation, cut-off frequency limits controller gain. Base on repeated poles technique, this paper reveals simple analytical forms optimal gain isolation. The formula useful design Numerical calculations are performed show good...

This paper reveals the theoretical (upper and lower) bounds of performance an on-off damping vibration absorber attached to undamped multi-degrees-of-freedom (MDOF) system under harmonic excitation. The solution reduces maximization or minimization problem a simple single-variable function. Among class controller, which switches level from high low back at fixed times every half period, revealed solutions produce highest lowest amplitude–frequency curves. These curves are good benchmarks...

This paper presents a theoretical lower bound of the performance index an on–off damper placed in state-space system under harmonic disturbance. The is obtained by minimizing single-variable function. good benchmark to measure practical damping controller. usefulness demonstrated through four examples: vibration isolation system, quarter-car suspension mass and four-mass system. examples show how can be used improve some conventional controllers.

Concrete-Filled Steel Tubular (CFST) columns are composite structures consisting of a steel tube and concrete core, offering high load-bearing capacity, especially under complex loading conditions. When CFST subjected to simultaneous compression, bending torsion, the interaction between core plays crucial role in distribution stress deformation. A key factor that needs be assessed is relative slippage as it directly impacts capacity stability column. This study shows when compression/bending...

This paper presents a sensitivity analysis of key factors influencing the reliability reinforced concrete columns strengthened with Fabric-Reinforced Cementitious Matrix (FRCM) carbon fabric. Key parameters examined include axial force, compressive strength, longitudinal reinforcement diameter, and stirrup diameter. Results indicate that force exerts most significant impact on column reliability, notable increase in failure probability as rises. Enhancements strength diameter improve by...

Unreinforced masonry (URM) walls, widely used in low-rise and heritage buildings, are highly vulnerable to seismic events. Current evaluation guidelines for assessing the lateral strength of URM walls predominantly rely on empirical or semi-empirical methods derived from calibrated datasets. Consequently, a comparative analysis reliability these existing provisions is essential. In this study, comprehensive database 146 was compiled 26 research groups employed evaluate accuracy established...

The dynamic vibration absorber (DVA) has been widely applied in various technical fields. This paper presents a simple approach to determine closed-form expression for the tuning ratio of DVA attached damped primary structure. result is obtained by using so-called weighted averaging technique equivalent linearization method proposed first author. values given this are compared with those numerically as well ones from other authors. comparison shows reliability study.