EXPERIMENTAL INVESTIGATION OF THE INFLUENCE OF MULTI-RECYCLING ON THE FRACTURE BEHAVIOR OF POST CONSUMER HIGH IMPACT POLYSTYRENE FROM DISPOSABLE CUPS EVALUATED BY THE J-INTEGRAL APPROACH.

The aim of the present paper is to study the effect of multi-recycling on the fracture behavior of high impact polystyrene from disposable cups. After collecting and washing the material, it was subjected to six cycles of recycling. After each cycle, it was subjected to tensile tests to determine the R-curves. The theory of the J-integral contour has been used for the development of a characterization method of the fracture strength appropriate to the case of this non-linear elastoplastic polymer material. To this end, the method of multiple specimens (Single edge notch tension SENT) of thin thickness was used, by introducing cracks of the same lengths to several identical test pieces. The results suggested a slight decrease in crack resistance of recycled high impact polystyrene, especially during the first cycle, demonstrated by a comparison of JIC values related to initiation of crack propagation. The fracture energy absorbed as a function of the cycles suggested a weakening within the material. ABSTRAK: Tujuan kajian ini adalah bagi mengkaji kesan tindak balas pada pelbagai peringkat-kitar semula ke atas kerapuhan polisterin berimpak tinggi pada cawan pakai buang. Selepas mengumpul dan membasuh cawan ini, terdapat enam peringkat kitar semula. Pada setiap peringkat, ianya akan melalui ujian tegangan bagi mendapatkan lengkung-R. Teori kamiran-J kontur telah digunakan bagi mencipta kaedah khas bagi mengkaji kekuatan retakan bersesuaian bagi kes bahan polimer elastoplastik yang tidak-linear. Sehingga kini, kaedah Regangan Tepi Takuk Tunggal (SENT) telah digunakan pada spesimen berketebalan rendah, dengan menghasilkan keretakan sama panjang di permulaan kajian di buat pada pelbagai bahan uji yang serupa. Dapatan kajian menunjukkan rintangan pada retakan telah berkurang sedikit pada polisterin kitar semula berimpak tinggi, terutama pada kitaran pertama, yang ditunjukkan pada nilai JIC pada permukaan rambatan retakan awal. Tenaga kerapuhan yang meresap pada setiap kitaran menunjukkan bahan telah melemah dari dalam.

Assessing the forecasting model ability in measuring the prevention transmission of COVID-19 pandemic: An application of visibility analysis using Inductive logic

Forecasting is an integral approach due to its ability to make informed act decisions and develop data-driven strategies. It's also used to make decisions related to current circumstances and predictions on future conditions. An integral part has been developed using visibility analysis for COVID-19 Outbreak, a lesson from Indonesia. The author identified that its topic has limited attention, especially in assessing the forecasting models. The issue comes from predicted results that are questionable or cannot be trusted without applying the visibility analysis in the forecasting model. The visibility analysis is required to assess the model's ability to forecast future events. In conjunction with the issue, this paper introduces the analysis of visibility error with the different concepts during model development for the transmission prevention measures in making the decision. This study applied a statistical approach to assess the visibility error of forecasting performance in determining how long periods of forecasting and deciding for transmission prevention measures COVID-19 pandemics. Also, we developed the visibility error of time-variant using inductive logic. The result indicated that the number of data required to perform forecasting work on the basis of forecasting model specifications. In conclusion, this study has been completed to develop the statistical formula for identifying the largest time horizon in forecasting model N = V + 2. Also, this developed model can assist the stakeholder in forecasting the number of transmission prevention and making the decision in case of COVID-19 pandemic.

A Test of Income Smoothing Using Pseudo Fiscal Years

The purpose of our study is to further understand managerial incentives that affect the volatility of reported earnings. Prior research suggests that the volatility of fourth-quarter earnings may be affected by the integral approach to accounting (i.e., “settling up” of accrual estimation errors in the first three quarters of the fiscal year) or earnings management to meet certain reporting objectives (e.g., analyst forecasts). We suggest that another factor affecting fourth-quarter earnings is managers’ intentional smoothing of fiscal-year earnings. For each firm, we create pseudo-year earnings using four consecutive quarters other than the four quarters of the reported fiscal year. We then compare the earnings volatility of pseudo years to the earnings volatility of the firm’s own reported fiscal year. We find evidence consistent with fourth-quarter accruals reflecting managerial incentives to smooth fiscal-year earnings. This conclusion is validated by several cross-sectional tests, the pattern in quarterly cash flows and accruals, and several robustness tests. Overall, we contribute to the literature exploring alternative explanations for the differential volatility of fiscal-year and fourth-quarter earnings. This paper was accepted by Brian Bushee, accounting.

Generation of Carroll–Field–Jackiw term in the functional integral approach within Horava–Lifshitz z = 3 CPT-violating QED

In this paper, we apply the functional integral methodology to induce the Carroll–Field–Jackiw (CFJ) term in Horava–Lifshitz [Formula: see text] CPT-violating QED, where Lorentz and CPT breaking for fermion and photon sectors is introduced, and show that the CFJ term is finite but undetermined.