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This note presents a method of teaching accounting problems involving the use of the effective interest method such as bonds, notes, capital leases, and installment sales. The method is conceptually sound and simpler than the traditional method found in current textbooks and stimulates student interest by focusing on the economics of the transaction and relating it to real-life examples.

To assess its pedagogical efficacy, the method was tested in the introductory and intermediate accounting classes. In both courses, the results indicate that students' test scores are significantly higher under the new method than the traditional method. It is hoped that this evidence of the superiority of the new method in a classroom environment will spur its adoption by instructors and textbook writers.

The selection of sensitive temperature measurement points is the premise of thermal error modeling and compensation. However, most of the sensitive temperature measurement point selection methods do not consider the influence of the variability of thermal sensitive points on thermal error modeling and compensation. This paper considers the variability of thermal sensitive points, and aims to propose a sensitive temperature measurement point selection method and thermal error modeling method that can reduce the influence of thermal sensitive point variability.

Taking the truss robot as the experimental object, the finite element method is used to construct the simulation model of the truss robot, and the temperature measurement point layout scheme is designed based on the simulation model to collect the temperature and thermal error data. After the clustering of the temperature measurement point data is completed, the improved attention mechanism is used to extract the temperature data of the key time steps of the temperature measurement points in each category for thermal error modeling.

By comparing with the thermal error modeling method of the conventional fixed sensitive temperature measurement points, it is proved that the method proposed in this paper is more flexible in the processing of sensitive temperature measurement points and more stable in prediction accuracy.

The Grey Attention-Long Short Term Memory (GA-LSTM) thermal error prediction model proposed in this paper can reduce the influence of the variability of thermal sensitive points on the accuracy of thermal error modeling in long-term processing, and improve the accuracy of thermal error prediction model, which has certain application value. It has guiding significance for thermal error compensation prediction.

Through the scientific and reasonable evaluation of the site selection of the emergency material reserve, the optimal site selection scheme is found, which provides reference for the future emergency decision-making research.

In this paper, we have chosen three primary indicators and twelve secondary indicators to construct an assessment framework for the determination of suitable locations for storing emergency material reserves. By mean of the improved entropy weight-order relationship weight determination method, the evaluation model of kullback leibler-technique for order preference by similarity to an ideal solution (KL-TOPSIS) emergency material reserve location based on relative entropy is established. On this basis, 10 regional storage sites in Beijing are selected for evaluation.

The results show that the evaluation model of the location of emergency material reserve not only respects the objective knowledge, but also considers the subjective information of the experts, which makes the ranking result of the location of the emergency material reserve more accurate and reliable.

Firstly, the modification factor is added to the calculation formula of traditional entropy weight method to complete the improvement of entropy weight method. Secondly, the order relation analysis method is used to assign subjective weights to the indicators. The principle of minimum information entropy is introduced to determine the comprehensive weight of the index. Finally, KL distance and TOPSIS method are combined to determine the relative entropy and proximity degree of alternative solutions and positive and negative ideal solutions, and the scientific and effective of the method is proved by case study.

The use of additive manufacturing in many branches of industry is increasing significantly because of its many advantages, such as being able to produce complex parts that cannot be produced by classical methods, using fewer materials, easing the supply chain with on-site production, being able to produce with all kinds of materials and producing lighter parts. The binder jetting technique, one of the additive manufacturing methods researched within the scope of this work, is predicted to be the additive manufacturing method that will grow the most in the next decade, according to many economic reports. Although additive manufacturing methods have many advantages, they can be slower than classical manufacturing methods regarding production speed. For this reason, this study aims to increase the manufacturing speed in the binder jetting method.

Adaptive slicing and variable binder amount algorithm (VBAA) were used to increase manufacturing speed in binder jetting. Taguchi method was used to optimize the layer thickness and saturation ratio in VBAA. According to the Taguchi experimental design, 27 samples were produced in nine different conditions, three replicates each. The width of the samples in their raw form was measured. Afterward, the samples were sintered at 1,500 °C for 2 h. After sintering, surface roughness and density tests were performed. Therefore, the methods used have been proven to be successful. In addition, measurement possibilities with image processing were investigated to make surface roughness measurements more accessible and more economical.

As a result of the tests, the optimum printing condition was decided to be 180–250 µm for layer thickness and 50% for saturation. A separate test sample was then designed to implement adaptive slicing. This test sample was produced in three pieces: adaptive (180–250 µm), thin layer (180 µm) and thick layer (250 µm) with the determined parameters. The roughness values of the adaptive sliced sample and the thin layer sample were similar and better than the thick layer sample. A similar result was obtained using 12.31% fewer layers in the adaptive sample than in the thin layer sample.

The use of adaptive slicing in binder jetting has become more efficient. In this way, it will increase the use of adaptive slicing in binder jetting. In addition, a cheap and straightforward image processing method has been developed to calculate the surface roughness of the parts.

The purpose of this paper is to present a new approach to optimizing the design of 3D magnetic circuits. This approach is based on topology optimization, where derivative calculations are performed using the continuous adjoint method. Thus, the continuous adjoint method for magnetostatics has to be developed in 3D and has to be combined with penalization, filtering and homotopy approaches to provide an efficient optimization code.

To provide this new topology optimization code, this study starts from 2D magnetostatic results to perform the sensitivity analysis, and this approach is extended to 3D. From this sensitivity analysis, the continuous adjoint method is derived to compute the gradient of an objective function of a 3D topological optimization design problem. From this result, this design problem is discretized and can then be solved by finite element software. Thus, by adding the solid isotropic material with penalization (SIMP) penalization approach and developing a homotopy-based optimization algorithm, an interesting means for designing 3D magnetic circuits is provided.

In this paper, the 3D continuous adjoint method for magnetostatic problems involving an objective least-squares function is presented. Based on 2D results, new theoretical results for developing sensitivity analysis in 3D taking into account different parameters including the ferromagnetic material, the current density and the magnetization are provided. Then, by discretizing, filtering and penalizing using SIMP approaches, a topology optimization code has been derived to address only the ferromagnetic material parameters. Based on this efficient gradient computation method, a homotopy-based optimization algorithm for solving large-scale 3D design problems is developed.

In this paper, an approach based on topology optimization to solve 3D magnetostatic design problems when an objective least-squares function is involved is proposed. This approach is based on the continuous adjoint method derived for 3D magnetostatic design problems. The effectiveness of this topology optimization code is demonstrated by solving the design of a 3D magnetic circuit with up to 100,000 design variables.

The purpose of this paper is mainly to develop the adjoint method within the method of magnetic moment (MMM) and thus, to provide an efficient new way to solve topology optimization problems in magnetostatic to design 3D-magnetic circuits.

First, the MMM is recalled and the optimization design problem is reformulated as a partial derivative equation-constrained optimization problem where the constraint is the Maxwell equation in magnetostatic. From the Karush–Khun–Tucker optimality conditions, a new problem is derived which depends on a Lagrangian parameter. This problem is called the adjoint problem and the Lagrangian parameter is called the adjoint parameter. Thus, solving the direct and the adjoint problems, the values of the objective function as well as its gradient can be efficiently obtained. To obtain a topology optimization code, a semi isotropic material with penalization (SIMP) relaxed-penalization approach associated with an optimization based on gradient descent steps has been developed and used.

In this paper, the authors provide theoretical results which make it possible to compute the gradient via the continuous adjoint of the MMMs. A code was developed and it was validated by comparing it with a finite difference method. Thus, a topology optimization code associating this adjoint based gradient computations and SIMP penalization technique was developed and its efficiency was shown by solving a 3D design problem in magnetostatic.

This research is limited to the design of systems in magnetostatic using the linearity of the materials. The simple examples, the authors provided, are just done to validate our theoretical results and some extensions of our topology optimization code have to be done to solve more interesting design cases.

The problem of design is a 3D magnetic circuit. The 2D optimization problems are well known and several methods of resolution have been introduced, but rare are the problems using the adjoint method in 3D. Moreover, the association with the MMMs has never been treated yet. The authors show in this paper that this association could provide gains in CPU time.

As the demand for human–robot collaboration in manufacturing applications grows, the necessity for collision detection functions in robots becomes increasingly paramount for safety. Hence, this paper aims to improve the existing method to achieve efficient, accurate and sensitive robot collision detection.

The external torque is estimated by momentum observers based on the robot dynamics model. Because the state of the joints is more accessible to distinguish under the action of the suppression operator proposed in this paper, the mutated external torque caused by joint reversal can be accurately attenuated. Finally, time series analysis (TSA) methods can continuously generate dynamic thresholds based on external torques.

Compared with the collision detection method based only on TSA, the invalid time of the proposed method is less during joint reversal. Although the soft-collision detection accuracy of this method is lower than that of the symmetric threshold method, it is superior in terms of detection delay and has a higher hard-collision detection accuracy.

Owing to the mutated external torque caused by joint reversal, which seriously affects the stability of time series models, the collision detection method based only on TSA cannot detect continuously. The consequences are disastrous if the robot collides with people or the environment during joint reversal. After multiple experimental verifications, the proposed method still exhibits detection capabilities during joint reversal and can implement real-time collision detection. Therefore, it is suitable for various engineering applications.

This study explores clothing disposal in a developing economy. It focuses on how consumers dispose of clothing and what motives influence them to use a specific disposal method.

Semi-structured interviews, a qualitative research method, were conducted with a purposive sample of 27 participants from diverse demographic backgrounds within the developing economy of Ethiopia. The interviews were coded and analysed using thematic analysis to identify categories and themes.

The findings reveal various clothing disposal methods, such as bartering, donating, gifting, repurposing and reusing, and discarding. Different motives drive consumers to use these methods, including economic benefits, altruism, and convenience.

The study bridges an important knowledge gap in literature mainly on three aspects, as highlighted by previous research. Theoretically, in addition to proposing a different perspective of bartering as a disposal method, the study investigates the motives behind clothing disposal methods from diverse consumer groups and proposes a conceptual framework to illustrate the link between clothing disposal methods and motives. Methodologically, the study addresses the call for a more inclusive and diverse sample, considering gender and varied socio-economic groups. Contextually, while previous research has focused on developed economies, this study explains clothing disposal methods and motives from a developing economy context, specifically Ethiopia.

The purpose of the project is to explore the biosoftening of raw areca nut fibers using two different biological retting methods and assess their impact on fiber properties for improved spinning. The study aims to contribute to the fashion industry’s shift toward sustainability.

The project involves collecting raw brown areca shells, subjecting them to two retting methods (stagnant water retting and changing water daily retting) and then extracting and drying the fibers. Various physical and chemical properties of the fibers are measured to evaluate their suitability for spinning.

The stagnant water retting method, especially the fibers obtained on the second day, showed improved properties in terms of fiber strength, elongation, fineness and cellulose content, making them suitable for spinning applications. The method also resulted in better moisture regain.

The study focused on two retting methods and a limited timeframe. Further research could explore additional techniques and durations. The labor-intensive nature of the daily changing water retting method may have implications for scalability.

The project demonstrates a cost-effective and sustainable method for converting agricultural waste (areca nut husks) into valuable fibers suitable for various end users.

The research supports the fashion industry’s sustainability efforts by promoting the use of eco-friendly natural fibers, potentially benefiting rural farming communities.

The project highlights the innovative use of areca nut fibers and their potential to contribute to sustainable fashion. The stagnant water retting method is presented as a reliable and effective approach for improving fiber properties. Additionally, all fiber testing was exclusively conducted at the South India Textile Research Association (SITRA), with sponsorship from the industry and support from the Ministry of Textiles, Government of India.

The primary objective of this research paper was to examine the objectivity of the preselected items evaluation (PIE) method, a prevalent translation scoring method deployed by international institutions such as UAntwerpen, UGent and the University of Granada.

This research critically analyzed the scientific and theoretical bottlenecks associated with the PIE method, specifically focusing on its parameters, namely the p-value and d-index, in adherence to established statistical protocols. Proposed remedies to mitigate the identified bottlenecks and augment the efficacy of the method were grounded in practicality.

The paper provided an extensive overview of the PIE method, which served as the foundation for the subsequent analysis and discussions. This research presented potential avenues for refinement and contributed to the current debate on objective translation assessment by addressing the theoretical and practical challenges associated with the PIE method.

Translation researchers, practitioners and international institutions seeking to enhance the accuracy and reliability of translation evaluation should consider the implications of this research’s findings.

Although several publications focused on the role of the PIE method in translation evaluation, no study(ies) is available to critically analyze the scientific and theoretical bottlenecks of this translation evaluation method.