Volume 14, Issue 2, February 2023 Edition - IJSER Journal Publication


Publication for Volume 14, Issue 2, February 2023 Edition - IJSER Journal Publication


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Sales Performance of Sari-Sari Stores in the Municipality of Matnog []


The operation of small and medium enterprises in the Philippines has been encouraged as a strategic measure to ensure healthy economic engagement in a locale. The presence of retail merchandising in a community as evidenced by the growing number of sari-sari stores typifies the enterprising culture of the Filipinos and serves as the parameter to determine the vigor of the economy of a certain community.
This study utilized the descriptive survey method which determined the status and sales performance of sari-sari stores in the municipality of Matnog. Also, it identified the factors affecting the sales performance and problems encountered by sari-sari store owners. Results show that the status of the sari-sari stores retail business is booming and correspondingly affected by varying factors like capital, years of operation, location of the business, operational expenses, and inventory of merchandise. Furthermore, the average daily sales of sari-sari stores project minimal income and findings also reveal that sari-sari store owners encountered several problems in business operations such as daily sales consumed by the family, unpredictable daily sales, limited supplies, and insufficiency of capital. Besides, the factors that affect the sales performance of sari-sari stores include store location, product pricing, quality products offered, and quality customer service. It was concluded in the study that the manual of operation on improving the sales performance of sari-sari stores is needed.



TAX PLANNING IN MERGERS AND ACQUISITIONS []


M&A is an important method for an enterprise to realize the expansion of business scale, increase of market shares and become a multinational company, while taxes account for a large proportion of the total cost of M&A activities. Tax planning in the M&A process can not only reduce the taxes and charges of both parties, but also help to promote scientific management of enterprises.


Wound healing efficacy and steroid isolation from MeOH extract []


Achatina fulica is a gastropod, located in the eastern and northeastern region of Madagascar, belonging to the Achatinadae family. It secretes a liquid with strong healing and curative activity which is used in traditional Malagasy medicine. Extraction and isolation by column chromatographic method, using silica and sephadex LH20 gives us metabolites belonging to the steroid class. NMR and LC-MS analyses allowed us to understand the structure of a steroid with the gross formula C29H50O. The bioassay on methanolic extract and slime affirmed that the slime of this snail is more active with a healing rate of 97.334 ± 2.053% against 72.058 ± 5.573% for the control lot (lot 4). The methanolic extract at 5% and 10% compared to vaseline is active only during the initial and repair phases.


Xinhua Trust Co., Ltd. and Huzhou Port City Real Estate Co., Ltd. []


“Debt investment in the name of equity investment”(disguised debt) as a new capital operation model is widely used in real estate companies and trust industries. However, based on the lack of lending agreements in the "real debts of famous stocks" and the objective appearance of equity investment, there is no consensus on the nature of "real debts of famous stocks" in judicial practice, or even the opposite. After the value of the company's equity changes in the course of its operation, investors will inevitably make a favorable choice based on their own interests. The increase in the value of equity requires that it be treated as equity investment; if the company does not manage well, it is insolvent or even faces bankruptcy, it will make a choice of debt investment. This article intends to analyze the true intentions of the parties in the "real debts of famous stocks" model, combined with the criteria for determining the validity of repurchase clauses, to explore the path of judicial judgment for real debts of famous stocks.


Evaluation of environmental compliance and challenges on mitigation measures for EMS, Energy & GHG, Water & Wastewater, Air Emission, Waste & Chemical Management due to decreased profit margin []


Environmental standards are updating bit by bit, but the profit margin or price rate of product is not increasing correspondingly. In this connection ZDHC MRSL Version 1.1 update to MRSL Version 3.0 including new hazardous chemical group, brands asking for Oekotex 100, Oekotex SteP, GOTS, OCS, GRS, ISO 14001, SEDEX 4 pillar, ZDHC WWGL 2.1 wastewater & sludge test reports, ZDHC Level 3 conformant chemical input, No detection of ZDHC MRSL parameter in the outlet, HIGG INDEX, carbon reduction initiatives, SBTi, updated technologies etc. but regarding corresponding funding no one is giving more profit margin, or more price rate to upgrade the environmental compliance status or to implement the mitigation measures or abatement process So, the more the environmental requirements the more the RMG sector is being riskier to survive in market. Moreover, sometimes the facilities are bound to import raw materials from the nominated areas. Which finally & heavily impact on environmental compliance in the factory level. Therefore, in this study we are trying to disclose the environmental compliance status & challenges on mitigation measures.


Production Analysis of Multichannel Production System (case study of some companies in Nigeria) []


This paper presents the performance indices of multi-channel conveyor systems used at two major bottling companies located in the Northern and Southern parts of Nigeria. Questionnaire was used to collect the system and failure data. Analysis of the data showed that, the performance indices of the multi-channel conveyor system in the Northern part of Nigeria were as follows: Mean time between failures (MTBF) was 30.17hrs; the failure rate was 0.033 and the production efficiency was 90%. The reliability of the system improved from 34% to 82% when identified few failures at the various stations on the production line were eliminated which may eventually bring down cost of maintaining the system. The performance indices of the multi-channel conveyor system in the South were obtained as follows: Mean time between failures (MTBF) was 52.21 hours; the failure rate was 0.019 and the production efficiency was 83%. The reliability of the system improved from 32% to 80% when identified few failures at the various stations on the production line were eliminated which may eventually bring down cost of maintaining the system.


A Study on Investigation of Strength Properties of Polypropylene Fiber Reinforced Self-Compacting Concretes []


In this study, Self-Compacting Concrete (SCC), which is believed to be an indispensable element of retrofitting projects of buildings in our country, which is located in the earthquake zone, was investigated. In this study, the strength properties of concretes produced with four different mixtures (hyper plasticizer admixture, hyper plasticizer admixture + fly ash, hyper plasticizer admixture + polypropylene fiber, hyper plasticizer admixture + fly ash + polypropylene fiber) were compared with each other. Four different dosages (450, 475, 500, 525; 350+115.5, 375+112.5, 400+120, 425+115; 450, 475, 500, 525; 350+112, 375+112.5, 400+120, 425+119) were used for each mixture. 16 Different experiments were performed and 12 specimens (6 pieces15x15x15 cm Cubes, 3 pieces 15x30 cm Cylinders and 3 pieces 10x10x50 cm Beams) were produced for each experiment, totaling 192 specimens. The specimens were subjected to compressive strength, splitting tensile strength and flexural strength tests and the results were compared with each other. As a result of the study, the following conclusions were reached by considering the compressive strengths, splitting tensile strengths and flexural strengths used in the evaluation of the strength criteria of SCC. Considering the 28-day compressive strengths of SCC, the most suitable mixture is group 1 (SCC produced using hyperplasticizer additive), and considering the flexural strength and average splitting tensile strength, the most suitable mixture is group 3 (SCC produced using hyperplasticizer additive + polypropylene fiber).


Power system state estimation using particle swarm optimization []


State estimation is the operation of assigning a value to an unspecified system state variable based on calculation from that system. In general, the process involves faulty calculation that are unnecessary. In a power system, the state variables are the voltage magnitudes and relative phase angles at the system nodes. calculation are necessary in order to evaluate the system performance in actual time for both system security control and restriction on expedite economic reform. In the past, some traditional conclusion , based on gradient approach, have been used for this persistence. This paper agitate the implementation of an artificial intelligence (AI) algorithm, the particle swarm optimization (PSO), to resolve the state estimation issue with in a power system. Two objective functions are formulated: the weighted least square (WLS) and weighted least absolute value (WLAV). The functionality of PSO over newton state estimation technique (NSE) is exposed by comparing both two solutions to the true state variable values obtain using Newton–Raphson (NR) algorithm


EVALUATION OF LOCAL HYDRATE INHIBITORS SUSTAINABILITY IN PRODUCTION OPERATIONS IN THE NIGER DELTA []


Three key factors; economics, technology, and the environment are what drive the oil and gas business. It's a capital-intensive business that has to account for every investment made during each project phase. It's interesting to note that the search for oil and gas is moving from onshore to shallow marine and deep offshore environments, which has increased the formation of the hydrate due to favourable conditions, such as the presence of water molecules, high pressure, and low temperatures. These indices significantly increase hydrate formation and exacerbate flow assurance issues therefore they need to be actively mitigated to avoid reactive mitigation strategies that result in higher costs for things like damaged equipment, corrosion, clogged pipelines, etc. This study's objective is to assess the viability of regional hydrate inhibitors utilizing important parameters including cost, performance, accessibility, and environmental friendliness. The economics supported the comparability and understanding of the value rate of the inhibitors over a one-year projection utilizing the net present value (NPV) of these inhibitors (Costacea plant extract, LFKHI, LDKHI, surfactant X, LSS, and LSM) to a conventional inhibitor (polyvnylcapolactant). The local inhibitors outcompeted the traditional inhibitor favourably. The inhibition efficiency of these inhibitors was also used to evaluate the sustainability of local hydrate inhibitors in which the Costacea plant had the highest inhibition efficacy of 84.50% at 0.01 weight percentage compared to the other inhibitors which had 72.81%, 75.44%, 69.30%, and 72.81%. Additionally, these local inhibitors can be gotten from plants and agro-waste products and are available in large volumes, they pose no danger to the environment because they are eco-friendly (non-toxic) and biodegradable, and are recommended for industrial trial.




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