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Found 3836 matches for "All Articles"

Improvement of accounting and audit of intellectual property

The article explores the possibilities of using methods for analyzing the effectiveness of the use of intellectual property objects in the course of an audit. The article formulates proposals on the use of methods for analyzing the effectiveness of the use of intellectual property objects at the stages of the audit. An exemplary form of an intellectual property audit program using analytical operations is also proposed. The proposed approach to the implementation of a comprehensive analysis of the effectiveness of the use of intellectual property objects during the audit makes a certain contribution to the development of the audit methodology.

groups
Davletov I. R. berganovich mail -
Dusmuratov R. Davlatbayevich mail
link https://doi.org/10.54216/FinTech-I.010102

Volume & Issue

Vol. Volume 1 / Iss. Issue 1

Details open_in_new

Peculiarities of the Accounting of Liabilities According to International Financial Reporting Standards

This article is devoted to the consideration of the concepts of debt obligations and existing theoretical views related to their calculation. In addition, the article reveals the role and significance of International Financial Reporting Standards (IFRS) in the organization of accounting in economic entities and specific aspects of the emergence of debt obligations according to IFRS. The research papers of economists have been investigated and relevant conclusions and proposals have been developed within this topic

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Kozimjonov Abrorbek mail
link https://doi.org/10.54216/JSDGT.010104

Volume & Issue

Vol. Volume 1 / Iss. Issue 1

Details open_in_new

Comparative Study Between the Pavement Condition Indices

Highways perform a seminal role in the economic development for any country. The road network is a crucial infrastructure that needs to be developed and kept in a function able condition; so that, its benefits can be achieved. For ages, pavements were kept but not administered. The expertise of the pavement engineer determined the choice of Maintenance and Repair (M&R) methods regardless of the expense and quality of the life cycle as opposed to other pavement segments in the map of the roads` network. Nowadays, in the light of economic environment, since the pavement infrastructure has worn out, a more organized and disciplined way to specify M&R needs and priorities seems a must. To keep the pavements well, the factors affecting pavement performance need to be identified. Examples of such factors are climate, drainage, material properties, construction quality and traffic loads. Due to exposure to traffic and environmental factors distresses show up with time throughout the service life of the pavement. Thus, pavement performance is negatively affected and if not treated at the right time, the service life will be shorter along with inferior ride quality. In order to evaluate pavement condition and thus its performance, a reliable pavement condition index is needed. This index is based upon pavement condition surveys which can be conducted either manual (visual inspection) or automated (by a van). If the quality of the pavement is assessed and the distresses are identified, there are currently several indices available for evaluating pavement performance. This paper presents a comparative study between the pavement condition indices to determine the most suitable method for implementation in roads.

groups
E. M. Ibrahim mail
link https://doi.org/10.54216/IJBES.050204

Volume & Issue

Vol. Volume 5 / Iss. Issue 2

Details open_in_new

Road Safety Requirements

Frequent and severe traffic accidents have become a major concern because they hinder the sustainable development of society. Elements of roadway design play an important role in determining the risk of traffic accidents. Where, the geometry of the road has an effect on both the severity and frequency of road accidents. Road safety is affected by a variety of factors related to the behavior of drivers and the quality of the infrastructure. Some solutions need to be provided in order to reduce the number of traffic accidents, and safety performance functions (SPFs) are essential to the implementation of science-based road safety management. This is because it is preferable to provide preventative protection than to deal with the after-effects of an accident. The ability to address this issue is also dependent on having information about the safety conditions of the road network as well as the amount of finances that are available for the implementation of new road safety initiatives. It also requires the prioritization of the various interventions that may generate benefits, increasing safety, while ensuring that reasonable steps are taken to remedy the deficiencies detected within a reasonable timeframe. Roadside accidents are often considered to be among the "most merciless" types of accidents. It is possible to significantly lessen the severity of collisions by designing roadsides to be more "forgiving". A roadside design that is more forgiving has a limited effect on lowering the overall number of accidents, but it has a significant impact on reducing the severity of collisions, which in turn reduces the number of fatal and injury accidents.

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Manar M. Nassef mail
link https://doi.org/10.54216/IJBES.050205

Volume & Issue

Vol. Volume 5 / Iss. Issue 2

Details open_in_new

Smart Solid Waste Management Solution Case Study: East Mansoura District

Recently, the transformation of existing cities into smart cities has become an urgent necessity to solve urban problems by linking the dimensions of sustainability with information and communication technology to enhance the quality of life. The current research problem lies in the rapid increase in urban population growth, the increase in resource consumption over the past few decades, and the increase in migration rates from the countryside and neighboring villages to urban cities, which lead to an increase in the problem of solid waste management. Conventional waste management systems are not equipped to handle the excess waste generated by a growing population. To help bridge the gap, societies need to adopt smart waste management solutions that increase efficiency and reduce collection costs. Hence, transforming the solid waste management system into a Smart solid waste management system has become an urgent need for solid waste collection and treatment to achieve the Sustainable Development Goals (SDGs), especially in developing countries. Therefore, the study adopts examining the performance of East Mansoura city as a case study in the field of solid waste collection and treatment. To achieve the objective of this study, the key performance indicators for smart sustainable cities KPIs for SSC that were developed by the ITU and related to the collection and treatment of solid waste were adopted to measure and evaluate the current situation for the selected case study. Finally, an action plan was proposed to transform the waste management system in East Mansoura into a smart waste management system.

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Nora M. Faroun mail -
Asmaa N. El-Badrawy mail -
Lamis S. El-Gizawi mail
link https://doi.org/10.54216/IJBES.060101

Volume & Issue

Vol. Volume 6 / Iss. Issue 1

Details open_in_new

Study of Energy and Momentum Coefficients for Compound Transitions in an Open Channels

A series of laboratory experiments was performed in order to investigate momentum and kinetic energy correction coefficients in compound transitions of rectangular channel. Also, In this study, the influence of several independent factors on the kinetic energy and momentum correction coefficients that are connected to the characteristics of the channels transitions is investigated. The Reynolds number varied between 2145.8 and 14388.14. Kinetic energy and momentum correction coefficients, α and β, were computed for different models by using two methods. The first one was based on the calculation of ε and the second method was based on dividing the cross section into slides and using the corresponding velocity for each slides. The results of the present study show that the second one was found to be more accurate than the first method. This method of slides can be used to derive the relationship between both energy and momentum coefficients versus ε values. The values of α and β averaged 1.237 and 1.10, respectively. The energy and momentum coefficients exhibit higher values in the transition zone than the corresponding ones in the upstream section. This is mainly due to turbulence effect. The values of (α-1/β-1) ranges from 2.71 to 2.81, this range don't exceed 4% for different Reynolds number. The error of (α-1/β-1) for different discharges is less than 5% which could be accepted.

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Manal Gad mail -
Zidan A. R. mail -
ElGamal M .A. mail -
Abd-Allah M. G. mail
link https://doi.org/10.54216/IJBES.060102

Volume & Issue

Vol. Volume 6 / Iss. Issue 1

Details open_in_new

U-Shape Wideband Slot Antenna for 5G Mobile Phone Applications

A new shape of slot antenna (U-shaped) is introduced in this paper. The proposed antenna is designed for use in mobile phone devices. This structure covers bands ISM/Bluetooth, WLAN, Wi-Fi, WiMAX, 5G applications, cellular communications, weather radar, surface ship radar, and some communications satellites. A U-shaped slot is cut on the ground plane. A coupling feed technique is used to feed the designed antenna. The proposed antenna is printed on a high-loss FR-4 dielectric substrate with . The designed antenna achieves a very wide bandwidth (from 2.3GHz to 6.3GHz). A high gain (around 7dB) is also achieved. The design is simulated using CST software, and the results are verified by HFSS software.

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Basma M. Yousef mail -
Germien G. Sedhom mail -
Alshimaa H. Ismail mail
link https://doi.org/10.54216/IJWAC.050206

Volume & Issue

Vol. Volume 5 / Iss. Issue 2

Details open_in_new

Mutual Coupling Reduction Between MM-Wave Microstrip Antennas Using Split Rectangular Structure

A novel design of metamaterial structure has been developed to reduce the mutual coupling between two microstrip patch antennas. A split rectangular structure loaded between the two microstrip patches is the method used to decrease coupling. The proposed antenna is designed to operate at a frequency of 28 GHz. This construction is suited for use with mm-wave, 5G antenna systems, and mobile applications. The connection between antennas is significantly improved. The maximum isolation achieved is 29.5 dB by etching the split rectangular structure on the ground of the proposed antenna and on a floated ground between the two patches. The distance between the two elements of the antenna, from edge to edge, is 0.4λ. The design is achieved with CST Studio software.

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Basma M. Yousef mail -
Reham Arnous mail
link https://doi.org/10.54216/IJWAC.050106

Volume & Issue

Vol. Volume 5 / Iss. Issue 1

Details open_in_new

Basis For Developing Digital Integrated Models for The Development of the Rural Labor Market in Labor-Sufficient Regions

This article proposes methodological foundations for the development of digital integrated models for the development of the rural labor market in labor-surplus regions in the conditions of the functioning of a socially oriented market economy. It includes the approved main stages of digital integrated models (DIM) for breaking up the rural labor market in labor-surplus regions: defining the goal and a list of problem-optimization tasks to be solved; implementation of the choice of the type of digital economic and mathematical models; development of target complex models and testing of their consistency; collection, analysis and assessment of the reliability of the necessary information; computer approbation of the proposed DIM, a comprehensive analysis of the obtained computer results. At the same time, on the basis of the developed DIM, forecast indicators for reducing the informal employment of the rural able-bodied population of the Republic of Uzbekistan until 2025 were determined.

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Kholmuminov S. Rakhmatovich mail
link https://doi.org/10.54216/FinTech-I.010103

Volume & Issue

Vol. Volume 1 / Iss. Issue 1

Details open_in_new

Purposeful Use of Location Tools in the Development of Regional Tourism

In this article, in the conditions of the formation of an innovative economy, on the basis of the development of regional tourism services, increasing economic efficiency, improving the tourism infrastructure, increasing its quality level, increasing the volume of services in tourism, increasing the contribution to the country's economy, further developing tourism services in the sustainable development of the economy, placing them in the development of the market of tourism services purposeful use of tools, further improvement of hotel business, attracting foreign and local investments to this process, creating new jobs in the service sector, providing socio-economic support to employees operating in tourism enterprises, as well as developing new types of services, digitalization of services, tourism resources targeted use, application of foreign experience in improving hotel business, use of "HR" services in development of tourism services, placement of vos to increase income from tourism, based on the opinions of economists and experts on the development of tourism services, the development trends of the tourism industry through methods such as analysis and synthesis, observation, grouping, comparative analysis, systematic approach, operational research, statistics and economic analysis creation of a customer base in the means of designation, placement, use of clusters in the development of hotel business, scientific and methodological approach to the regulation of the tourism services market are presented

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Dustmurodov O. Ismatilloevich mail
link https://doi.org/10.54216/FinTech-I.010104

Volume & Issue

Vol. Volume 1 / Iss. Issue 1

Details open_in_new