Past Issue

Volume 07 - Issue 02 (May - June 2023)

 

Title: DO AUDIT DELAY INFLUENCE BY MANAGEMENT AND SHAREHOLDERS?
Authors: Abdulmalek Marwan M.Saeed, Dr. R. Nelly Nur Apandi, Dr. Agus Widarsono, Amgad S. D. Khaled
Source: International Journal of Latest Research in Engineering and Management, pp 01 - 08, Vol 07 - No. 02, 2023
Abstract: Purpose: This study is going to contribute to explain the existence audit delay occur due to information risk because of conflict interest between management and shareholders. Methodology/approach: Non-financial firms listed on the Indonesia Stock Exchange in 2020 constitute the population of this study. Out of 58 company we are going to take 30 company which will be in the Consumer Goods Industry. Secondary data were utilized for this study. Which were examined using descriptive statistical analysis, classical assumption techniques, multiple linear regression analysis, coefficient of determination R2 and t test, Normality test, Multicollinearity Test, and Heteroscedasticity Test. Results/findings: Based on the results of the analysis that has been carried out, it can be concluded that the variables shareholders (X1) and management (X2) have no effect on audit delay. Limitations: The limitations of this research are (1) this study only uses a number of research samples from Consumer Goods Industry listed on the IDX in 2020) .(2) limited time in conducting research. Contribution: This study is going to contribute to explain the existence audit delay occur due to information risk because of conflict interest between management and shareholders. Novelty: So for future researchers it is hoped that they can conduct research by adding contingent asset variables or other factors that can influence the determination of audit delay. In addition, adding samples in a wider scope of sectors so that they can be generalized to all companies.
Keywords: Audit delay, Management, Shareholders
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Title: PROTOTYPING, SIMULATION AND IMPLEMENTATION OF WIRELESS POWER TRANSMISSION FOR EV CHARGING
Authors: Prof. H D Kattimani, Shreehari S Vasisht, Spoorthi D H, Suhas P, Yashaswini B A
Source: International Journal of Latest Research in Engineering and Management, pp 09 - 12, Vol 07 - No. 02, 2023
Abstract: The Inductive power transfer (IPT) method is used in this paper to simulate a wireless power transfer (WPT) system for electric vehicle (EV) charging applications. The proposed system is also designed to wirelessly transfer power from a charging pad on the ground to the EV's receiving pad without the use of physical conductors. To confirm the accuracy of the model, the simulation is carried out using MATLAB/Simulink. The IPT method uses a magnetic field to transfer power between two coils, known as the primary and secondary coils. The primary coil is embedded in the charging pad, and the secondary coil is integrated into the EV's receiving pad. The magnetic field generated by the primary coil induces a voltage in the secondary coil, which is then used to charge the EV's battery. The simulation results show that the proposed WPT system using IPT is capable of transferring power wirelessly over a short distance with high efficiency. The system parameters, such as the number of turns, the distance between the coils, and the frequency of the power source, are found to have a significant impact on the efficiency of the system A real prototype of the WPT system has been constructed. It is an Internet of Things-based collection system where a person can use RFID to pay the vehicle's charging fees. The system determines if the user has enough balance before deducting the charges and updating the balance. The network of physical things that employ sensors, software, and other technologies for the purpose of communicating and exchanging data with other equipment and systems is referred to as the "Internet of Things." There is no need for any human contact with this device. As a result of this initiative, we are now able to wirelessly charge our automobiles using inductive coupling and pay our charging fees using RFID tags. One of the technologies that could be a step in the right direction is IOT-based WPT system.
Keywords: Wireless power transmission(WPT), Electrical Vehicle(EV), Inductive power transfer, Simulation, Static charging
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Title: A STUDY OF UNIFIED FINITE INTEGRAL INVOLVING THE EXTENDED JACOBI POLYNOMIAL, THE GENERALIZED POLYNOMIALS AND THE MULTIVARIABLE H- FUNCTION
Authors: Dr. PAWAN AGRAWAL
Source: International Journal of Latest Research in Engineering and Management, pp 13 - 16, Vol 07 - No. 02, 2023
Abstract: In this paper we establish finite integral which involve the product of the extended Jacobi polynomial, the Generalized Polynomials and the Multivariable H-function on account of the general nature of the function and polynomials occurring in these integral, my findings provide interesting unifications of a large number of (new and known) results.
Keywords: Beta function, H- function, Hermite Polynomial, Hyper Geometric function, Jacobi polynomials
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