999 resultados para consolidation accounting


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The research reported here is based on the standard laboratory experiments routinely performed in order to measure various geotechnical parameters. These experiments require consolidation of fine-grained samples in triaxial or stress path apparatus. The time required for the consolidation is dependent on the permeability of the soil and the length of the drainage path. The consolidation time is often of the order of several weeks in large clay-dominated samples. Long testing periods can be problematic, as they can delay decisions on design and construction methods. Acceleration of the consolidation process would require a reduction in effective drainage length and this is usually achieved by placing filter drains around the sample. The purpose of the research reported in this paper is to assess if these filter drains work effectively and, if not, to determine what modifications to the filter drains are needed. The findings have shown that use of a double filter reduces the consolidation time several fold.

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This study reports the results of an investigation into the learning approaches of undergraduate accounting and business students from three universities in Ireland who were exposed to a learning environment, namely the case study method, which aimed to encourage a deep approach to learning. In order to assess the effectiveness of the intervention, the ASSIST research instrument was used to investigate changes in students’ approaches to learning over time. Consistent with previous research, this study considers whether gender is related to students’ approaches to learning over time and if there are differences between students majoring in accounting or business in their approaches to learning. The results of the study indicate that the case study intervention was successful in some respects. However, contrary to expectations, an overall statistically significant increase in students’ surface approach to learning was found. Additionally, it is reported that changes in students’ approaches to learning over time are not associated with gender or degree program. The results of this study offer insights to accounting educators developing educational interventions to encourage deep approaches to learning.

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To interface effectively with professional accountancy training, accounting educationalists should ensure that they turn out graduates who possess the interpersonal and communication skills required of today's accountant. Attainment of these skills is promoted by group work. However, little empirical evidence exists to help academics make an informed choice about which form of group learning enhances interpersonal and communication skills. This paper addresses this deficiency by comparing perceptions of skills enhancement between accounting students who experienced traditional or simple group learning and those who undertook cooperative learning. The findings reveal that the cooperative learning cohort perceived their learning experience to be significantly more effective at enhancing interpersonal and communication skills than that of the simple group learning cohort. This study provides evidence that cooperative learning is a more effective model for delivering interpersonal and communication skills than simple group learning, thereby creating a more successful interface between academic accounting and professional accountancy training.

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This article investigates the damage imparted on load-bearing carbon fibers during the 3D weaving process and the subsequent compaction behavior of 3D woven textile preforms. The 3D multi-layer reinforcements were manufactured on a textile loom with few mechanical modifications to produce preforms with fibers orientated in the warp, weft, and through-the-thickness directions. Tensile tests were conducted on three types of commercially available carbon fibers, 12k HTA, 6k HTS, and 3k HTS in an attempt to quantify the effect of fiber damage induced during the 3D weaving process on the mechanical and physical performance of the fiber tows in the woven composite. The tests were conducted on fiber tows sampled from different locations in the manufacturing process from the bobbin, through the creel and loom mechanism, to the final woven fabric. Mechanical and physical testing were then conducted to quantify the tow geometry, orientation and the effect of compaction during manufacture of two styles of 3D woven composite by vacuumassisted resin transfer molding (VaRTM).

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The mechanism whereby the foundation loading is transmitted through stone the column (included in soft clay) has received less attention from researchers. This paper reports on some interesting findings obtained from a laboratory-based model study in respect of this issue. The stone column, included in the soft clay bed was subjected to foundation loading under drained conditions. The results show, probably for the first time, how the foundation loadings are transmitted through the column and indeed the existence of “negative skin friction” (a widely accepted phenomena in solid piles) in granular columns in soft clays.