Accounting plays a very crucial role in the management and success or failure of most organizations. As a system, automated information system records and processes data of transaction and events into useful information for use in planning, controlling and operation of businesses. Kenya is a growing economy, and the global pressure has forced it to embrace E-Governance practices. As a result, ways to improve their operations have been placed. This study aimed at establishing the effect of implementing Automated Information Systems (AIS) on the County Government’s operations. The County operations were classified in terms of transparency and record keeping as well as supervision while the AIS was operationalized in terms of the Zizi System, the County Pro System and the Integrated Financial Management Information System (IFMIS). This study employed complete enumeration survey method to collect data from all the twelve sub-counties in Kiambu, Kenya. The respondents were the IT managers, Financial Officers, and the Revenue Officers. Multiple regression was used to test the effect of AIS on the Kenya County Governments’ operation. The findings of this study indicate that implementing the Automated Information Systems had a significant positive effect on the county government’s operations.

Experimental and computational approaches were used to estimate the lipophilicity of novel 1,2,4-triazole derivatives. These derivatives have been subjected to this research, because they exhibit antimicrobial activity. The chromatographic analysis of RP-HPLC and RP-TLC was carried out using methanol-water or acetonitrile-water as mobile phase. The linear relationships between logk (or R_M) values and the concentration of organic modifier were obtained. The lipophilicity was expressed as chromatographically derived descriptors: ?logk?_W, S, ?0 and scores logk and R_Mcorresponding to the first principal component. The experimental lipophilicity data have been compared with the computer calculated lipophilicity parameters (milogP, clogP, ALOGPs, AClogP, AlogP, MLOGP, KOWWIN, XLOGP2, XLOGP3, ?logP?_ChS) of the same molecules. The matrices were created with ?logk?_W or R_M^0and logP and they have been the subject of PCA analysis.

Dry friction depends on the surface topography which, in turn, is governed by machining parameters in addition to several other factors,. Therefore, in order to establish a qualitative relationship among these factors, the surface roughness and coefficient of static friction are measured for specimens machined on lathe and shaper machines with different values of machining parameters. For the case of lathe, the measured Ra value is found to increase with increase in feed rate and depth of cut, whereas, a marginal decrease is observed with increasing spindle speed. Similar results with respect to cutting speed have been obtained for the case of shaper machine. On the other hand, the coefficient of static friction, measured on steel substrate using inclined plane method, is found to decrease with increasing Ra values for both the specimen types.

Selective oxidation of primary and secondary alcohols to the corresponding aldehydes and ketones was achieved efficiently using K2S2O8/activated charcoal system. All reactions were carried out at solvent?free conditions (40?45 ?C) within 15?60 min to give the products in high to excellent yields.

The Taguchi’s orthogonal array is based on a mathematical model of factorial designs. This paper investigates the effects of four parameters in Probability of Default (PD) using Black-Scholes model (BSM) for call option at one period by considering asset value V, firm’s debt X, expected growth r and the volatility σ. The main aim is to determine which parameters affect mostly on PD of a firm. The experiment is based on the orthogonal array L9 in which the four parameters are varied at three levels. Finally, the ANOM is used to describe the best combination and ANOVA is implemented to measure the contribution of the given independent variables.

Recent organizational trends give more importance to the social and responsible behavior of organizations to their sustainability. Numerous factors are responsible for prioritizing social responsiveness and pro-environmental or employee-green behavior for organizational sustainability. Nevertheless, no studies have yet considered how voluntary green behavior (VGB) and socially responsible human resource management (SRHRM) influence this perception. Hence, this study determines the explanatory link of VGB along with the impacts of SRHRM on organizational sustainability (environmental [EnS], social [SS], and economic [ES] sustainability). Data was collected from a developing nation context. An explanatory research strategy was used for the present study. To acquire data from 100 Bangladeshi pharmaceutical manufacturing organizations, structured questionnaires were used. For testing the proposed hypotheses of the study, we used partial least squares structural equation modeling (PLS-SEM). The outcomes of the analysis reveal that SRHRM has a considerable impact, both positively and significantly, on organizational sustainability (EnS, SS, and ES). Once again, SRHRM has a substantial positive effect on VGB. Furthermore, VGB plays an influential role as a mediator in the relationship between SRHRM and organizational sustainability. The findings have significant implications for pharmaceutical manufacturing organization management in Bangladesh and other Southeast Asian contexts. Based on the findings, pharmaceutical company managers will have a stronger rationale to invest in SRHRM while simultaneously establishing strong ties with employees and CSR-oriented green behavior to accomplish their organizational sustainability objectives. This study contributes to the existing body of research on the sustainability of organizations and the triple bottom line, along with SRHRM and VGB, by providing evidence from a country that is rapidly industrializing and developing. In this work, SRHRM was measured as a whole, even though it has three dimensions. Since the sample consists of Bangladeshi pharmaceutical manufacturing organizations, it is also uncertain whether the results can be generalized.

Fracture parameters of a bi-material plate containing a cener crack and subjected to biaxial tensile loading was calculated numerically. Based on the crack tip stress field obtained numerically in a bi-material joint and using the finite element over deterministic (FEOD) method, the stress intensity factors (KI and KII) and also non-singular T-stress terms, were determined for different material properties and biaxial loading cases. Due to asymmetry of loading and material properties in the investigated dissimilar plate, the center crack experinces mixed mode I/II fracture in general. By increasing the bi-material constant value, which shows the difference between the mechanical properties of two materials, the amplitude of stress intensity factor decreases. The obtained results from this method were in good agreement with the displacment field method prevousiuly reported by other researchers.

This study aims to investigate the effect of risk management on earnings volatility on shares of banks listed in Tehran Stock Exchange. The statistical population includes all 20 listed banks in Tehran Stock Exchange over the period 2009-2015. As the number of listed banks in Tehran Stock Exchange was limited, census method and multiple regressions in panel data were used to collect the data and to test the hypotheses, respectively. In this study, earnings volatility was calculated given in Dichev and Tang (2009) [Dichev, I. D., & Tang, V. W. (2009). Earnings volatility and earnings predictability. Journal of Accounting and Economics, 47(1), 160-181.]. The results indicate that the coefficient of risk management was -0.20 with Sig. = 0.002; therefore risk management maintains a negative effect on banks’ profitability volatility. In addition, stock return coefficient is 0.0053 (Sig. = 0.000) which indicates a positive effect on earnings volatility. The coefficients of dividend ratio, firm size and liquidity ratio were 0.023, 0.071 and 0.059, respectively and they have significant and positive effect on earnings volatility.

In the present experimental study, two dissimilar sister aluminum alloys, 5083 and 5086, are welded through friction stir welding process. Different experiments are conducted on vertical milling machine through a fixture design and firm holding welding plates on it. These experiments are performed by varying welding parameters including welding speed, rpm, different pin profiles, tool tilt angle at five levels each. Two different mechanical properties of the welded specimen (i.e. tensile strength and percentage of elongation) have been tested and compared with the base metals to find out the joint efficiency. Also it is observed that rpm, tool tilt angle and different pin profiles make significant impacts on friction stir welded joints. Tool rpm increases the tensile strength to an extent. Also, tool pin profile affects the stirring or plastic flow of material under tool shoulder. It is shown through visual and optical analysis that surface finish and weld quality of joints depend on tool tilt angle.