PEM (Proton Exchange Membrane) fuel cells show characteristics of high power density, low operating temperature and fast start-up capability, which make them potentially suitable to replace conventional power sources (e.g. internal combustion engines) as Auxiliary Power Units (APU) for on-board applications. This paper presents a methodology for a preliminary investigation on either sizing and ...

The purpose of this study is to evaluate the effect of the characteristics of board of directors (Chief Executive Officer Duality, CEO tenure duration, size and independence of the board of directors) on earnings management. In this study, data from 62 companies listed in the Tehran Stock Exchange during the years of 2011 to 2015 were used. The statistical method used in this research is panel ...

Performance   evaluation in regular periods is one of the ways in which organizations can   evaluate their performance as well as weak and strong points unifiedly and   precisely. These days, mathematical models are also used to evaluate the   efficiency and productivity of various units. These units are a collection of   education, research and service activities as input and output factors an...

The Maximum Density Still Life Problem (CSPLib prob032) is to find the maximum number of live cells that can fit in an n × n region of an infinite board, so that the board is stable under the rules of Conway’s Game of Life. It is considered a very difficult problem and has a raw search space of O(2 2 ). Previous state of the art methods could only solve up to n = 20. We give a powerful reformul...

This work considers the placement of unmanned aerial vehicle base stations (UAV-BSs) with criterion of minimum UAV-recall-frequency (UAV-RF), indicating the energy efficiency of mobile UAVs networks. Several different power consumptions, including signal transmit power, on-board circuit power and the power for UAVs mobility, and the ground user density are taken into account. Instead of convent...

This study investigates the moderating effect of firm size in the relationship between corporate governance (board size, board independence and ownership concentration) and banks’ risk-taking (insolvency risk and credit risk). Secondary data (annual reports) was collected from a sample of 21 Malaysian commercial banks covering the 2005–2014 accounting period. An empirical model using pooled ord...

Management is trying to maximize your rewards and that means in terms of net profit, return on investment (performance) or other accounting measures and also by trying to Making positive changes in the prices of corporate securities to be done. In other words, the maximum managers Their interests are trying to improve corporate performance and the improvement of the capital Investors will be aw...

One process to improve wood quality is densification or surface compression. Our study analyzed the changes in some basic properties of pine wood, including its anatomical structure, density, modulus elasticity (MOE), and dimensions cellulose crystallites, after following soaking pretreatment CH3COOH H2O2 at a concentration 20%. Samples were sawn radial tangential directions for analysis wood. ...

The use of fiber board is increasing due to limited supply timer wood. This study investigated the suitability medium density (MDF) made from rubber wood for household and industrial use. Rubber was collected Bangladesh Forest Development Corporation (BFIDC), Chattogram. Single layer boards were fabricated by five different densities, such as 700, 725, 750, 775 800 kgm-3. mechanical physical pr...