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Academy of Accounting and Financial Studies Journal
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International Journal of Digital Accounting Research
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South African Journal of Accounting Research
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International Journal of Banking, Accounting and Finance
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Journal of Accounting, Ethics and Public Policy
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Journal of International Accounting, Auditing and Taxation
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Accounting, Finance, Sustainability, Governance and Fraud
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European Journal of Accounting, Finance & Business
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Journal of International Financial Management & Accounting
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Indonesian Journal of Sustainability Accounting and Management
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Feasibility study of inductor coupling in three-level neutral-point-clamped quasi-Z-source DC/AC converter
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Technical foundations for noninvasive assessment of changes in the width of the subarachnoid space with near-infrared transillumination-backscattering sounding (NIR-TBSS)
PublicationPraca opisuje metodę transiluminacji w bliskiej podczerwieni umożliwiającą nieinwazyjne monitorowanie zmian szerokości przestrzeni podpajęczynówkowej oraz amplitudy tętnienia naczyń powierzchniowych mózgu.
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Non-linear FEM analysis of earthquake-induced pounding between the main building and the stairway tower of the Olive View Hospital
PublicationCelem artykułu jest dokładna, trójwymiarowa analiza MES dotycząca zderzeń pomiędzy budynkiem głównym a konstrukcją wolnostojącej klatki schodowej szpitala Olive View podczas trzęsienia ziemi San Fernando w roku 1971. Wyniki analizy pokazują, iż kolizje mogą prowadzić do znacznego wzrostu odpowiedzi lżejszej konstrukcji klatki schodowej, powodować uszkodzenia w miejscach kontaktu oraz potęgować uszkodzenia u podstawy tej budowli....
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Mathematical Modelling of Drive System with an Elastic Coupling Based on Formal Analogy between the Transmission Shaft and the Electric Transmission Line
PublicationIn the paper, the kinematic structure of the transmission shaft between the driving motor and the working mechanism is studied. The analysis is based on electrical and mechanical similarities. The equivalent circuits, typical for electrical systems, are defined for the transmission shaft concerned. Modelling of the transmission shaft based on a formal analogy between the transmission shaft and the electric transmission line is...
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Lagrangian model of an isolated dc-dc converter with a 3-phase medium frequency transformer accounting magnetic cross saturation
PublicationThis article presents a nonlinear equivalent circuit model of an isolated dc-dc converter with a 3-phase medium frequency transformer. The model takes into account the magnetic cross saturation of the 3-phase core-type magnetic circuit. The model is suitable in detailed electromagnetic transient simulations of power systems involving isolated dc-dc converters. The model is developed using the Lagrange energy method. It involves...
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Miniaturized Metal-Mountable U-shaped Inductive-Coupling-Fed UHF RFID Tag Antenna with Defected Microstrip Surface
PublicationThis study presents a novel miniature ultra-high frequency (UHF) radio frequency identification (RFID) tag for metallic objects. Its arrangement includes a U-shaped feeder, which is inductively coupled to two E-type connected patches. Size reduction is achieved by means of utilizing the U-shaped feeder, and introducing a defection in the connection between the two E-type patches. The defection in the connection area between the...
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Verification of Formulas for Periods of Adjacent Buildings Used to Assess Minimum Separation Gap Preventing Structural Pounding during Earthquakes
PublicationInsufficient separation distance between adjacent buildings may lead to serious damages during earthquakes due to structural pounding. The best way to prevent collisions is to provide sufficiently large separation distance between the structures. In this paper, the periods of two closely-spaced linear and nonlinear buildings have been investigated so as to accurately assess the minimum in-between separation gap. A new equation...
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Incremental dynamic analysis and fragility assessment of buildings founded on different soil types experiencing structural pounding during earthquakes
PublicationThe effect of the soil type on buildings experiencing pounding during earthquakes is investigated in this study using the incremental dynamic analysis and fragility assessment methods. Three 3-D structures with different number of storeys (4, 6 and 8) were considered in this study. Three pounding scenarios between these three buildings were taken into account, i.e. pounding between 4-storey and 6-storey buildings, between 4-storey...
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Probabilistic seismic assessment of RC box-girder highway bridges with unequal-height piers subjected to earthquake-induced pounding
PublicationThis paper uses the probabilistic seismic assessment to study the effects of pounding and irregularity on the seismic behavior of typical concrete box-girder bridges with four levels of altitudinal irregularity. To extend the results for all bridges in the same class, uncertainty related to the earthquake, structural geometries, and materials are considered. Pounding is likely to take place in two cases: the first one concerns...
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Control of the bridge span vibration with high coefficient passive damper. Theoretical consideration and application
PublicationThe research was carried out due to the problem of vibration on the lively pedestrian drawbridge across the Motlawa River in the city of Gdansk. In the design stage, the main span of the footbridge showed unfavorable dynamic properties, which may create a comfort problem for pedestrians. The first vertical bending eigenfrequency was recognized as 1.64 Hz. The original design of the footbridge was equipped with a driving cylinder...
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Imaging and chemical investigation of silver coating
Open Research DataThe recovery of silver from materials such as plates, still used in clinical radiography [1], or scrap jewelery is still very popular. The subject of the research, part of which was microscopic imaging, was to recreate the behavior of an electrochemically deposited silver coating. The copper electrodes were covered with a layer of silver obtained from...
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Thickness and structure change of titanium(IV) oxide thin films synthesized by the sol–gel spin coating method
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Adhesion of AlCrN coating deposited on TiB2/Ti composites sintered by SPS dedicated for high temperature tribological applications
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Cutting forces and temperature measurements in cryogenic assisted turning of AA2024-T351 alloy: An experimentally validated simulation approach
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Innovations in Wastewater Treatment: Harnessing Mathematical Modeling and Computer Simulations with Cutting-Edge Technologies and Advanced Control Systems
PublicationThe wastewater treatment landscape in Central Europe, particularly in Poland, has undergone a profound transformation due to European Union (EU) integration. Fueled by EU funding and rapid technological advancements, wastewater treatment plants (WWTPs) have adopted cutting-edge control methods to adhere to EU Water Framework Directive mandates. WWTPs contend with complexities such as variable flow rates, temperature fluctuations,...
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Dynamics of cutting power during sawing with circular saw blades as an effect of wood properties changes in the cross section
PublicationIn the paper the effect of the method calculation upon the cutting power is presented. In computations were used models in which fracture toughness was incorporated. The comparison concerned models as follows: FM-CM – classic model in which the sum of all uncut chip thicknesses of the simultaneously teeth engaged represented the mean uncut chip thickness, FM-FDM – full dynamical model in which besides variable uncut chip thickness...
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Evaluation of polycaprolactone as a new sorbent coating for determination of polar organic compounds in water samples using membrane–SPME
PublicationCommercially available solid-phase microextraction fibers used for isolation of polar analytes are based on the adsorption phenomenon. In consequence, typical limitations bonded with analytes displacement and matrix effects are very frequent. In the present study, alternative solution is described. Polycaprolactone (PCL) was used for the first time as sorbent to isolate polar organic compounds from water samples using the membrane–solid-phase...
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Thickness and structure change of titanium (IV) oxide thin films synthesized by the sol–gel spin coating method
PublicationTitanium dioxide is a well-known material in nanotechnology, while it provides new opportunities due to its interesting properties, for example, as a semiconductor with a quite significant forbidden band gap energy of 3.2 eV. In this study, thin films of titanium dioxide (TiO2) were synthesized in amorphous and crystallographic systems using the sol–gel process. Atomic Force Microscopy (AFM), Raman spectroscopy and X-ray diffraction...
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Laboratory research on the influence of swelling clay on the quality of borehole cementing and evaluation of clay-cutting wellbore tool prototype
PublicationSwelling clay phenomenon is frequently observed during oil and gas drilling operations and has a significant impact on the quality of cementing procedure. Certain types of clayey minerals increase their volume in contact with water-based drilling fluids. After drilling is completed, borehole remains unsupported and filled with waterbased drilling fluids for several hours, before a casing string is inserted and secured with cement....
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Effective yttrium based coating for steel interconnects of solid oxide cells: Corrosion evaluation in steam-hydrogen atmosphere
PublicationThis work describes manufacture, analysis and test of a new well conducting corrosion-protection coating that can be applied on steel types with high chromium content. Electrolytic deposition of yttrium salts is used to form thin (<100 nm) coatings on both flat steel sheets (material: Crofer 22 APU) and its properties are proven on woven wire-meshes (materials from two different sources: SUS316 and SUS316L). The oxide scale on...
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Cutting power estimation of the bandsawing process of beech wood (Fagus sylvatica L.) dried in three operating modes
PublicationIn this paper the predicted values of cutting power for bandsawing machine (ST100R, f. Stenner), which is located at the sawmill company Complex in Dziemiany, were presented. The values of cutting power were forecasted for beech wood (Fagus sylvatica L.), from the northern part of Pomerania region in Poland, which was dried in three operating modes: BKP - air drying at 25oC, BKS - air-steam mixture drying at 80oC, BKW - steam drying...
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Sensing the onset of epoxy coating degradation with combined Raman spectroscopy/atomic force microscopy/electrochemical impedance spectroscopy
PublicationThe paper presents the results of investigation on epoxy resin durability upon 12-week exposure to UV radiation. The aim was early determination of the onset of epoxy degradation and for this purpose an epoxy film on steel substrate systems were periodically inspected using Raman spectroscopy, atomic force microscopy and electrochemical impedance spectroscopy. The behaviour of examined polymer could be divided into three periods: immunity,...
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Polymeric metal‐containing ionic liquid sorbent coating for the determination of amines using headspace solid‐phase microextraction
PublicationThis study describes the design, synthesis, and application of polymeric ionic liquid sorbent coatings featuring nickel metal centers for the determination of volatile and semivolatile amines from water samples using headspace solidphase microextraction. The examined polymeric ionic liquid sorbent coatings were composed of two ionic liquid monomers (tetra(3-vinylimidazolium)nickel bis[(trifluoromethyl)sulfonyl]imide [Ni2+(VIM)4]...
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Predicting cutting power for band sawing process of pine and beech wood dried with the use of four different methods
PublicationWood drying is an important stage in the woodworking process. After drying, wood is subject to a re-sawing process, for which a high quality surface, low material loss, and high efficiency are often required. In this paper, forecasted values were presented of cutting power for the re-sawing process of pine and beech wood that were dried with four different methods. Forecasting of cutting power for an industrial band saw machine...
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Gdansk 2020, Krynicka (S) street - video data - pedestrian, bicycles, vehicles
Open Research DataThe data contain video traffic data (pedestrian, cyclists, vehicles) registered at Krynicka (S) street. Date 11.08.2020, 6:00-20:00. The video camera was installed around bicycle crossings and pedestrian crossings at Krynicka - Kolobrzeska crossing. Camera was mounted on 7-meter-high mast.
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DK22 Gorzów Wielkopolski- Strzelce 2020 - video data - pedestrian, bicycles, vehicles
Open Research DataDK22 Gorzów Wielkopolski- Strzelce 2020 - video data - pedestrian, bicycles, vehicles
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Gdansk 2020, 3 Maja street - video data - pedestrian, bicycles, vehicles
Open Research DataThe data contain video traffic data (pedestrian, cyclists, vehicles) registered at 3 Maja street (3 Maja - Al. Zwyciestwa - Blednik - Trakt Konny crossing). Date 06.08.2020 6:00-22:00. The video camera was installed around bicycle crossings and pedestrian crossings at crossing. Camera was mounted on 7-meter-high mast.
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Gdansk 2020, Bora Komorowskiego street - video data - pedestrian, bicycles, vehicles
Open Research DataThe data contain video traffic data (pedestrian, cyclists, vehicles) registered at Bora Komorowskiego street (Bora Komorowskiego - Chlopska - Obroncow Wybrzeza crossing). Date 06.08.2020 6:00-22:00. The video camera was installed around bicycle crossings and pedestrian crossings at crossing. Camera was mounted on 7-meter-high mast.
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Sounding rocket temperature and heat transfer data
Open Research DataThis dataset contains temperature and heat transfer data measured during REXUS 25 sounding rocket HEDGEHOG Experiment launched from Esrange Space Centre, Kiruna, Sweden. For experiment details, please see:
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Improvement of the Treatment of Loop Structures in the UNRES Force Field by Inclusion of Coupling between Backbone- and Side-Chain-Local Conformational States
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A simplified method to assess the impact of ship-to-ship collision on the risk of tanker ship hull girder breaking accounting for the effect of ageing
PublicationOne of the most critical structural failures is the exceedance of the ship hull girder’s ultimate strength, which may result in hull breaking, and subsequent severe consequences, including loss of life and property as well as environmental damage in case of an oil spill. A cause for such loss of structural continuity can be triggered by a collision with another vessel. In addition, the ageing mechanisms of the hull structure could...
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Effective Equations for the Optimum Seismic Gap Preventing Earthquake-Induced Pounding between Adjacent Buildings Founded on Different Soil Types
PublicationThe best approach to avoid collisions between adjacent structures during earthquakes is to provide sufficient spacing between them. However, the existing formulas for calculating the optimum seismic gap preventing pounding were found to provide inaccurate results upon the consideration of different soil types. The aim of this paper is to propose new equations for the evaluation of the sufficient in-between separation gap for buildings...
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Bounding approach to parameter estimation without prior knowledge on modeling error and application to quality modeling in drinking water distribution systems
PublicationW artykule rozważana jest estymacja parametrów modelu autoregresji z ruchoma średnią i sygnałem wejściowym (ARMAX) z wykorzystaniem przedziałowego modelu błędu. Zakłada się, że granice błędu struktury modelu są nieznane, bądź znane, ale bardzo konserwatywne. Dla zmniejszenia tego konserwatyzmu proponowane jest idea modeli punktowo-parametrycznych, w której występują zbiory parametrów i błędu modelu odpowiadające wszystkim wejściom....
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Post processing and selecting data obtain with parametric sub-bottom profiler SES-2000 Standard during sounding the Gulf of Gdansk
PublicationThe main goal of the paper is to describe the results of sounding the Gulf of Gdansk seabed using a parametric sub-bottom profiler SES-2000 Standard. Quality of obtained during trials data depends inter alia on proper location of antenna to reduce influence of pitch, roll, heave and ship noise (bubbles from propeller and a hull flow, vibration from main engine and peripheral devices). Furthermore calibration of complementary units...
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Assessment of the Steering Precision of a Hydrographic USV along Sounding Profiles Using a High-Precision GNSS RTK Receiver Supported Autopilot
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Inline Microwave Filters With N+1 Transmission Zeros Generated by Frequency-Variant Couplings: Coupling-Matrix-Based Synthesis and Design
PublicationA general coupling-matrix-based synthesis methodology for inline Nth-order microwave bandpass filters (BPFs) with frequency-variant reactive-type couplings that generate N+1 transmission zeros (TZs) is presented in this brief. The proposed approach exploits the formulation of the synthesis problem as three inverse nonlinear eigenvalue problems (INEVPs) so that the coupling matrix is built from their sets of eigenvalues. For this...
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Fragility analysis of structural pounding between adjacent structures arranged in series with various alignment configurations under near‑field earthquakes
PublicationA major cause of local to total damages is related to structural pounding in a large number of past earthquakes. In general, these collisions take place as a result of differences in the dynamic characteristics of the colliding structures. To acquire a better perception of the behavior of structures, in this paper, three structures featuring different heights are modeled in series and with various configurations next to each other...
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Wojciech Wyrzykowski dr hab.
PeopleWojciech Wyrzykowski is an employee of the Department of Finance at the Faculty of Management and Economics of the Gdańsk University of Technology. He is the author of 70 scientific publications, including 5 monographs, and co-author of 7 monographs. The most important of them reflecting the author's scientific interests include: Tax conditions for the development of entrepreneurship in Poland, Taxes in Poland - outline of the...
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The study on minimum uncut chip thickness and cutting forces during laser-assisted turning of WC/NiCr clad layers
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Bioactive and biodegradable cotton fabrics produced via synergic effect of plant extracts and essential oils in chitosan coating system
PublicationFunctional antibacterial textile materials are in great demand in the medical sector. In this paper, we propose a facile, eco-friendly approach to the design of antibacterial biodegradable cotton fabrics. Cotton fiber fabrics were enhanced with a chitosan coating loaded with plant extracts and essential oils. We employed Fourier-transform infrared (FTIR) and X-ray photoelectron spectroscopy (XPS), UV–Vis spectrophotometry, optical...