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Matriz Revision Bibliografica 2022-2
Matriz Revision Bibliografica 2022-2
Palabras clave
https://pdf.sciencedirectassets.com/ https://doi.org/10.1016/j.jpowsour.2021.230931
doi.org/10.22201/
https://www-scopus-com.ezproxy.cuc.edu.co/ fca.24488410e.2021.2395
ABSTRACT
Lithium iron phosphate battery (LIPB) is the key equipment of battery energy
storage system (BESS), which plays
a major role in promoting the economic and stable operation of microgrid.
Based on the advancement of LIPB
technology, two power supply operation strategies for BESS are proposed. One
is the normal power supply, and
the other is emergency power supply. Under the two operation strategies, the
multi-objective optimization model
with economic benefits, environmental benefits and power supply stability as
the objective function is estab_x0002_lished for the first time, and the Newton
Weighted Sum Frisch method (NWSFA) solution model is adopted. In the
operation process, rain flow counting method is used for service life research
of BESS, which improves the ac_x0002_curacy of energy storage annual cost
calculation. A park in northern China is taken as a case study to demonstrate
the application of this model. The simulation results show that the annual
economic operating cost of BESS
decreases by 19.12%, the energy supply reliability increases by 0.15%, and the
optimal power price adjustment
ratio of the system is 15%.
This article exposes the effect of the adoption of the International Financial
Reporting Standards (IFRS) in the disclosure of information in companies listed
in Colombia and examine the association between the level of compliance of
IFRS and firm characteristics, as possible additional drivers of disclosure. The
study uses a content analysis of the notes of the financial statements
published in 2014 and 2015 of Colombian companies to observe compliance
with the disclosure requirements and used a model of Ordinary Minimum
Squares with cross-sectional data to establish its possible determinants. The
study showed an improvement in the disclosure of accounting information
from the adoption of IFRS and it was determined that the internationalization
of companies has a positive and significant relationship with the level
disclosure of information.
RESUMEN
Not applicable
Este artículo expone el efecto de la adopción de las Normas
Internacionales de Información Financiera
(NIIF) en la revelación de información en empresas cotizadas en
Colombia y examina la asociación
entre el nivel de cumplimiento de los requisitos de revelación de las
NIIF y las características de las
empresas, como posibles impulsores adicionales de la revelación de
información. Se realiza un análisis
de contenido de las notas de los estados financieros publicados en
los años 2014 y 2015 de compañías
cotizadas colombianas para observar el cumplimiento de los
requisitos de revelación y se hace uso de un
modelo de Mínimos Cuadrados Ordinarios con datos de corte
transversal para establecer sus posibles
determinantes. El estudio evidenció una mejoría en la revelación de
la información contable a partir de
la adopción de las NIIF y se determinó que la internacionalización
de las compañías tiene una relación
positiva y significativa con la mayor revelación de información.
KEYWORDS PALABRAS CLAVE
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