• Journal of Energy Engineering
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• v.15 no.4 s.48
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• pp.284-290
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• 2006

The improvement of energy recovery is mandatory to decrease consumption of fossil fuels and to minimize negative impacts on the environment which originates from large cooling and heating demand. The absorption heat pump technology has a large potential for energy saving in this respect. Absorption heat pump is a means to upgrade waste heat without addition of extra thermal energy. In this study, resorption heat pump for energy recovery has been investigated using methanol-glycerine. The simulated calculation of theoretical thermal efficiency was performed based on the thermodynamic properties of the working fluid over various operating conditions. The thermal efficiency of higher than 0.4 was obtained by raising industrial waste heat, $70{\sim}80^{\circ}C$, by $40^{\circ}C$ in this system.

• Asian Journal of Business Environment
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• v.7 no.2
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• pp.5-16
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• 2017

Purpose - The purpose of this research study is to make a comparative analysis between corporate governance guidelines 2016 and 2012 and area of further improvement to ensure better governance, accountability and transparency. Research design, data and methodology - This research study is mainly based on the corporate governance guidelines 2016 and 2012 issued by the regulatory authority known as Bangladesh Securities and Exchange Commission (BSEC). Results - This study finds that corporate governance guideline 2012 include some new issues such as criteria and qualification of independent director; some additional statements in the directors' report; mandatory requirement of separation of chairman and CEO; constitution of audit committee; chairman of audit committee; role of audit committee, duties of CEO and CFO on financial statements; and collection of compliance certificate from professional accountant or secretary in compare to corporate governance guidelines 2016. Conclusions - This study suggests that the regulatory authority should include more issues such as tax management and reporting, risk management and reporting; individual and overall performance analysis of the board and independent directors; separate nomination and compensation committee; assessment of true independence of the board and its supporting committees to ensure higher quality of corporate governance and transparency.

• International Journal of Computer Science & Network Security
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• v.21 no.12spc
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• pp.544-548
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• 2021

Scientific and technical development, as well as the emergence of new types of contracts, which do not have their expression in current legislation, force us to explore the issues of contract law to adapt to change. In this context, the principle of freedom of contract is fundamental, which states that each person has the right to enter into a contractual relationship at his discretion. However, such freedom is not absolute, because the freedom of one person should not violate the freedom of another. Together with the conflict of private and public interests, these phenomena are a field for the study of topical issues of theory and application of the principle of freedom of contract in practice. Research methods are philosophical, general scientific, and special scientific methods, in particular, system-structural, formal-legal, hermeneutic; methods of analysis, synthesis, etc. As a result of the research, the main characteristics of the principle of freedom of contract, its role for private law regulation of contract law are given; approaches to understanding the restriction of contract freedom are analyzed; typical examples and means of such restrictions are identified; demonstrated how contract freedom is embodied in the use of IT tools, which types of contracts are most common in the digital environment.

• Journal of Auto-vehicle Safety Association
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• v.11 no.1
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• pp.36-39
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• 2019

The particulate matter that was emitted always come up by atmospheric environmental problem. Running on the road vehicles must have regular inspection at regular period and make sure the emissions of exhaust gases exceed the legal standards. Emission test for the atmospheric environment, but it is not free from the particulate matter. Currently, emission test of vehicle inspection is divided into regular inspection and close inspection. Regular inspection and close inspection differ not only the method of emission test, but also the facility standards that must have for this inspection. According to the "Regulations on the Implementation of Comprehensive vehicle Inspection, etc.", close inspection must have trapping device that is trap particulate matter by emission test to vehicle. However, regular inspection is different. Regular inspection do not specify any criteria for trapping facilities. Therefore, this study is confirm how to prevent the emission of particulate matter to the atmosphere during the year when mandatory trapping facilities are required to trapped particulate matter in the regular inspection.

• The Transactions of the Korean Institute of Power Electronics
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• v.24 no.3
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• pp.139-146
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• 2019

As the number of electric vehicles (EVs) in Jejudo Island increases, the secondary use of EV batteries is becoming increasingly mandatory not only in reducing greenhouse gas emissions but also in promoting resource conservation. For the secondary use of EV batteries, their capacity and performance at the end of automotive service should be evaluated properly. In this study, the battery state information from the on-board diagnostics or OBD2 port was acquired in real time while driving three distinct routes in Jejudo Island, and then the battery operating characteristics were assessed with the driving routes. The route with higher altitude led to higher current output, i.e., higher C-rate, which would reportedly deteriorate state of health (SOH) faster. In addition, the SOH obtained from the battery management system (BMS) of a 2017 Kia Soul EV with a mileage of 55,000 km was 100.2%, which was unexpectedly high. This finding was confirmed by the SOH estimation based on the ratio of the current integral to the change in state of charge. The SOH larger than 100% can be attributed to the rated capacity that was lower than the nominal capacity in EV application. Therefore, considering the driving environment and understanding the SOH estimation process will be beneficial and necessary in evaluating the capacity and performance of retired batteries for post-vehicle applications.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.2
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• pp.193-207
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• 2022

The purpose of this study was to find out what factors influence the preparation of financial statements in accordance with the International Financial Reporting Standards (IFRS) for Vietnamese businesses. The survey included 150 enterprises, including parent companies of state-owned economic groups, parent companies that are listed companies, large-scale public companies that are unlisted parent companies, and enterprises with 100 percent foreign direct investment, that will apply IFRS voluntarily from the year 2022 and switch to the mandatory application from the year 2025 (Ministry of Finance, 2016). The survey was carried out with the help of the Google Form tool, and the data was processed using EFA and regression analysis methods on the SPSS 22.0 software. The findings show, for enterprises in Vietnam, that six factors influence the preparation of financial statements in accordance with IFRS, ranked in order of influence from high to low: (i) Related party requirements; (ii) Professional qualifications of accountants; (iii) Roles of enterprise managers; (iv) Forms of capital ownership in enterprises, (v) Institutional regulations, and (vi) Operational characteristics of the enterprise. In addition, the study also shows that, for enterprises in Vietnam, the requirements of related parties are an important factor to promote the preparation of the financial statements of enterprises according to IFRS.

• Journal of KIBIM
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• v.13 no.2
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• pp.47-57
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• 2023

The purpose of this study is to propose a guideline to help the client and bidder operate the BIM project in the domestic road field. As BIM design is mandatory in the construction field, documents disclosed by the ordering agency must essentially include procedures and step-by-step requirements to support BIM. The purpose of this study is to propose the structure and components of the guidelines that practitioners need practically by utilizing the currently announced road field guidelines. The guidelines are analyzed based on the procurement documents that were pre-emptively shared overseas, and supplemented according to the domestic situation. Furthermore, the effectiveness of the revised guidelines is confirmed through expert consultation. This study aims to contribute to creating an environment in which construction practitioners who have no experience in BIM project can efficiently carry out BIM projects.

• International conference on construction engineering and project management
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• 2013.01a
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• pp.111-114
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• 2013

Underground construction requires long construction duration and a variety of equipment, and environmental management and improvement of its activities are considered necessary. For the purpose of the environmental improvement of underground construction activities, the appropriate development of technologies to reduce generated pollutants is mandatory. However, the analysis of the needs of technology development and the evaluation of development priorities should take precedence. In this research, the needs for the improvement of each construction activity are analyzed as a preliminary study for a proposed technology development plan to improve the environmental performance of underground construction. Firstly, environmental problem factors caused by underground construction activities are determined while underground construction types, methods, and activities are classified. A questionnaire survey to determine the needs for the improvement of each activity is then carried out. The survey indicated that the most urgent activity to be improved is that of cutting excavation, which causes environmental problems associated with flying dust. This study could be used as a basis for a technology development plan for the environmental improvement of underground construction activities. The result of this study, the priority of improvement needs, contributes to the effective allocation of a limited Research and Development (R&D) budget.

• Journal of the FoodService Safety
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• v.4 no.2
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• pp.48-54
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• 2023

The study explores the impact of nutritional information on calorie prediction and purchase intent. Administered through self-report questionnaires, the research employs two types of stimuli to assess the influence of nutritional information. Hamburger set images, with or without accompanying nutritional details, were randomly presented to simulate the prevalent mobile app environment for fast-food delivery. Respondents were tasked with predicting calorie content and indicating purchase intent on a Likert 7-point scale. Results show a significant difference in calorie prediction based on the presence of nutritional labeling. While consumers expect positive health effects by estimating more exact calorie information with nutritional labeling, it doesn't significantly influence purchase intent. The study also examines consumer awareness and preferences regarding nutritional labeling policies, emphasizing the need for education and promotion. Most participants recognize the necessity of mandatory nutritional labeling in fast-food establishments, especially through delivery applications, to support healthier choices and prevent obesity.

• Journal of KIBIM
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• v.13 no.4
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• pp.54-63
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• 2023

In recent years, the mandatory use of BIM has been actively promoted due to the digital transformation of the construction industry. However, the CDE (Common Data Environment) system, which is an essential element for operating BIM, has not been established in accordance with the domestic situation. To solve this problem, this study analyzed the results of previous studies, including the ISO 19650 standard and domestic CDE system requirements, and developed BIM-based collaboration functions that are suitable for the domestic construction industry through functional analysis of domestic and foreign commercial CDE solutions. And we developed a BIM collaboration framework to provide BIM-based collaboration functions as a service by using cloud technologies such as IaaS, PaaS, and SaaS to provide infrastructure resources flexibly and flexibly. The BIM collaboration framework developed in this study meets most of the CDE requirements of ISO1965, so it can secure competitiveness when bidding for overseas BIM projects. Also, because the BIM collaboration functions can be selectively applied to build a BIM-based collaboration platform, it is expected that the utilization of the BIM collaboration framework will be high, as it can minimize not only the time to build the platform but also the operating costs, and the usability is higher than that of existing commercial BIM CDE solutions.