Audit committees (ACs) play a vital role in the capital markets’ investor protection framework through their oversight of audit engagement and financial reporting process based on the regulation of the Sarbanes–Oxley Act (SOX). According to SOX requirements, ACs are primarily responsible for independent supervision of outside financial reporting, internal controls to address key risks and auditor activity, including appointing external auditors and settling audit fees (SOX Section 301). Previous studies have indicated that independent ACs are more likely to demand auditors with stronger reputations (Chen and Zhou, 2007; Goodwin-Stewart and Kent, 2006; Lennox and Park, 2007). However, prior literature notes that economic incentives are determinants of AC independence (Barrier, 2002; Bédard et al., 2004; Carcello and Neal, 2003) and weaken the AC’s objectivity and oversight quality (Archambeault et al., 2008; Magilke et al., 2009)[1]. Bierstaker et al. (2012) provide experimental evidence concerning the effects of stock options on AC monitoring performance, finding that perceived fairness is affected when AC compensation includes long-term stock options. Keune and Johnstone (2015) illustrate the agency conflicts that can arise when compensating ACs with stock options. The issue of the consequences of AC incentive compensation is increasingly important. Since the Enron scandal and SOX, the audit market in US companies has undergone substantial changes (Ahmed, 2010; Ettredge et al., 2007; Glass, Lewis & Co., 2005; Grothe and Weirich, 2007; Landsman et al., 2009; Taub, 2004). One notable change is a growing trend in the number of companies realigning to non-Big 4 auditing firms. Carver et al. (2011) indicate that companies switching from Big 4 to non-Big 4 auditors experience a significant increase in discretionary accruals following these auditor switches[2]. However, Carver et al. (2011) ignore the role of ACs in the process of auditor switches. Prior research illustrates that the incentive-based compensation provided to AC members is associated with AC quality (Archambeault et al., 2008; Bierstaker et al., 2012; Campbell et al., 2015; Keune and Johnstone 2015; Persellin 2013). This study extends these studies and addresses the following questions: Q1. Given that a company has dismissed its auditors, how do AC members’ economic incentives affect their oversight of the new auditor? Q2. Does this relationship vary depending on the type of new auditor?

A. Recent Trends in Poverty

1. Income poverty.

Georgia’s strong economic performance has had a limited positive impact on poverty reduction because growth was largely driven by increases in labor productivity and attendant income growth was concentrated among the top 10% of income earners. The percentage of the population living below the relative poverty line decreased from 24.6% in 2004 to 21.4% in 2013. 2 The poverty headcount ratio based on the absolute poverty line declined from 18.0% in 2006 to 14.8% in 2012, and the percentage of the population living in extreme poverty fell from 5.4% to 3.7% over the same period.3 So-called registered poverty, which is the percentage of the population officially registered as poor, rose from 6.4% in 2007 to 9.7% in 2013. The poverty headcount ratio at $2.0 a day at purchasing power parity declined from 36.7% in 2003 to 35.6% in 2010, but the percentage of the population living on less than $1.25 a day at purchasing power parity increased from 17.7% to 18.0% during the same period. 4 With the rate of officially recorded unemployment at 11.5% in 2003, 15.0% in 2012, and 14.6% in 2013, the reduction in poverty mostly resulted from declines in food prices in 2012 and increases in social transfers, such as social assistance allowances and old-age pensions, and remittance inflows.

2. Non-income poverty.

Progress in reducing non-income poverty has been mixed. The under-five mortality rate (per 1,000 live births) dropped from 35.7 in 2000 to 13.1 in 2013. The net primary school enrollment rate rose from 89.8% in 2004 to 98.3% in 2012. The percentage of the population with access to an improved water source increased from 89.2% in 2000 to 98.7% in 2012, and life expectancy rose from 71.6 years to 73.9 years over the same period. However, the maternal mortality rate (per 100,000 live births) decreased from 60 in 2000 to 41 in 2013 according to the World Bank’s modeled estimates. 5 The proportion of the population with access to improved sanitation facilities remained unchanged at about 95% during this period (footnote 4).

The rising expectations of customers have forced the insurance sector to introduce more and more new customer relationship management initiatives as it has got a serious impact on the sale of the insurance products, while the technological advances and decreasing costs of technology have reduced barriers to adopting IT based CRM initiatives. As the profitability of the insurance sector is mainly depend on the services it offers and on meeting the customer demand on a regular basis, this suggests that a good CRM initiatives must be the foundation of the insurance sector. The major burden the industry faces is obtaining and keeping clients. This is due to the fact that it has become increasingly difficult for this particular sector to gain profits while curtailing costs. The purpose of the paper is to present the benefits resulting from the application of new technologies, thus estimating the pace of change, the new opportunities and the need for flexibility in the relationship with customers while highlighting the importance of the human component in order to ensure the successful implementation of CRM.

The labor supply in the United States has experienced a substantial change over recent decades. While with the change in the US labor force generally holds hours worked as a function of sex and marital status, it is particularly true for the female labor supply. Findings from Jones, Manuelli and McGrattan (2003) show that hours worked by married women increased by roughly 30% over the time period from 1950 to 2000, while supply by married men decreased slightly over the same period. Moreover, hours worked by single women and single men remained almost constant over this time period. These trends have important and persistent economic and social effects. The progress in understanding factors behind female and family labor supply does not only require analysis of the gender wage gap, changes in the fertility rate, decrease in marriage and increase in divorce rates, and changing social norms, it also requires understanding of the business cycle response of men and women to adjustments in the labor market. The latter has, to the best of our knowledge, been neglected in the labor economics literature so far. The objective of this study is to assess the question whether men and women behave differently within the labor market adjustment process over the business cycle and to close this gap in the literature. Adjustments along the extensive margin are adjustments in the number of workers, while adjustments along the intensive margin are adjustments in the number of hours worked. It is important to distinguish between these two margins, because knowledge of the quantitative importance of the extensive and intensive margins is needed for economic models and policy. The relative strength of a margin alters the effects of policy reforms concerning the effects of taxes, labor market adjustments, and other policy changes related to female and family labor supply decisions. It is documented that many countries established policy programs to increase the participation rate of women in the way of tax benefits, increased child-care, or extended paid maternity leave, which includes for husbands as, for example, shown in Ray, Gornick and Schmitt (2009) or discussed in the “International Review of Leave Policies and Related Research” of the Department of Business (2007)i . Along this line, it is important to separate the extensive–intensive margin for men and women, as income taxes from benefit reforms that may have larger disincentive effects when the intensive margin is more important, which would increase labor supply elasticity.

Information technology (IT) has become increasingly important in enhancing supply chain performance in highly competitive global markets. Electronically enabled supply chains have the potential to improve supply chain performance, including increasing coordination effectiveness and transaction efficiency, by altering the quantity and velocity of information flows among supply chain partners (Chopra and Meindl, 2001; McAfee, 2002; Liu et al., 2005; Sanders, 2008). Swaminathan and Tayur (2003) demonstrated that an important link exists between an IT strategy, business processes, and supply chain performance. Indeed, effective supply chain management (SCM) requires collaboration among business processes and the integration of IT systems. Numerous studies have shown that enterprises applying business processes and IT systems outperform their competitors (SimchiLevi et al., 2008; Qrunfleh and Tarafdar, 2014). In addition to increasing operational efficiency, a highly integrated system can strengthen strategic advantages and generate related benefits (Stefanou, 2001; Mandal and Gunasekaran, 2002; Fin, 2006; Wong et al., 2014).

An important building block in effective supply chain strategies is strategic partnerships between suppliers and buyers. The benefits of inter-organizational collaboration and cooperation between upstream and downstream supply chain entities include reduced costs, reduced capital investment, reduced pooling risk, increased agility and adaptability, improved customer service, enhanced profit margins, and a focus on core competencies (Stank et al., 1999; Lee, 2000; Quinn, 2000; Vickery et al., 2003; Arshinder et al., 2008; Chou and Chang, 2008; Chen and Wei, 2012; Chen, 2013; Sarker, 2013; Wu et al., 2014). One primary coordination task is to streamline business flows of goods and information and decision-making processes among channel partners using vendor-managed inventory (VMI) for a vertically decentralized channel (Disney and Towill, 2003). Strategic partnerships alter the ways in which information is shared and inventory is managed in a supply chain, potentially eliminating the bullwhip effect (Moinzadeh, 2002; Reddy and Rajendran, 2005; Yu et al., 2008, 2010). For example, Milliken & Company works with several clothing suppliers and retailers, all of which agree to use point-of-sale data from department stores to synchronize ordering and manufacturing activities. The lead time from ordering fabric to receipt of finished goods by the department stores was reduced from 18 to 3 weeks (Schonberger, 1996). The most important requirement for an effective supply chain partnership, especially one moving toward the VMI system with consignment-based revenue-sharing contracts, is an advanced information system, including electronic data interchangeand Internet-based exchange, which can decrease data transfer time and number of entry mistakes (Lee et al., 1999; Dejonckheere et al., 2004). This work fills the gap between production and marketing decision-making by developing model-driven optimization-based policies in a vertically decentralized single-manufacturer and singleretailer dynamic channel over a multi-period planning horizon. Moreover, this work develops policies for a VMI system in which consignment with a revenue-sharing contract is applied to solve the problem of optimally dynamic decisions in business-to-business (B2B) traditional markets (TMs) and electronic markets (EMs).

Electronic markets are an increasingly important research topic in the IT domain (Kaplan and Sawhney, 2000). Via advances in technology, Internet-based EMs, which typically have low transaction cost and are easily searched by buyers and sellers, have changed the way in which trade is conducted in a channel (Gunasekaran et al., 2002; Hausen et al., 2006). Notably, EMs reduce procurement costs by a few percent to 40% depending on the industry, on average, approximately 15% (Simchi-Levi et al., 2008). Wang and Benaroch (2004) demonstrated that supplier and buyer decisions about whether to join a B2B EM depend on the revenue structure of the EM owner, and that the optimal replenishment quantity decision with a full return policy under a single-period newsvendor supply chain in EMs can increase the channel efficiency. An EM system is an inter-organizational information system that exists away from the physical location of a TM, serves as an intermediary between buyers and sellers in a vertical market, and allows buyers and sellers to exchange information about prices and goods (Bakos, 1991). The latest ITs enhance interorganizational interactions between production and marketing, such as those in customer relationship management, enterprise resource planning (ERP), decision support systems (DSSs), SCM, and EMs. In recent years, SCM with the growth of ERP has become an important focus of decision support applications, and the difficulty in obtaining the data required to model supply chains has decreased due to ERP (Power and Sharda, 2007). Model-driven optimization-based DSSs are typically applied to such SCM stages as transportation, manufacturing, capacity, demand, replenishment, and pricing. Vigus et al. (2001) reported that the Kellogg Company saved millions of dollars by using model-driven optimization-based systems. Smith et al. (2003) developed a model-driven DSS that maximizes profit for a retail supply chain with multiple vendors. However, information system benefits cannot be fully realized without a finely tuned alignment and reconciliation between system configurations, organizational imperatives, and core business processes (Al-Mashari et al., 2003). Further, the fundamental basis of planning and scheduling in an information system is based on fixed and static settings (Petty et al., 2000; Hsiang, 2001). As a result, the system generates suboptimal solutions to the pricing and lot-size/scheduling problem. Supply chains are dynamic systems that evolve over time; that is, customer demand changes over time, as do supply chain relationships (Simchi-Levi et al., 2008). Numerous studies have implicitly assumed that enterprises cannot control demand, when in fact this is untrue. In a competitive business environment, enterprises have relied heavily on the dynamic pricing scheme to improve their net profits. Owing to its effectiveness in demand-side control over on-hand stock that generates considerable profits, dynamic pricing schemes are increasingly prevalent in retailing and e-commerce merchandising (Boyd and Bilegan, 2003). Furthermore, deterioration affects numerous inventory items, such as fashion goods and high-tech products, which are subject to depletion by phenomena other than demand—such as shrinkage and obsolescence. Deteriorating inventory problems have attracted recently significant research attention.

Our study demonstrated that radiologists with higher stress levels run a fourfold to sixfold greater risk of being affected by metabolic syndrome than radiologists with lower levels of stress. All work stress measurements were able to predict the presence of metabolic syndrome components in a linear way. To our knowledge, this was the first study to take this category of workers into consideration to examine the association between stress and metabolic diseases.

Introduction

The literature contains ample scientific evidence of the association between work stress and the risk of cardiovascular disease [1, 2]. The Whitehall II study demonstrated that socioeconomic and familial risk factors that are present prior to employment are less important than occupational stress in the onset of cardiovascular disease [3]. Metabolic factors, such as high blood pressure, diabetes, dyslipidemia, and obesity are some important ways in which stress manifests itself. For this reason, researchers have recently recognized the need to clarify the relationship between stress and metabolic syndrome. In fact, it is thought that the latter together with life styles accounts for approximately one-third of the effect of stress on the risk of cardiovascular disease [4].

Radiologists can be exposed to considerable environmental pressure [5, 6] that may lead to a prolonged state of occupational stress [7] and a reduction in job satisfaction [8]. Comparison with other healthcare workers has shown that occupational stress is particularly high among radiologists [9]. Consequently we need to consider whether occupational stress in radiologists may be related to metabolic syndrome, or to its components. Our cross-sectional study is a first attempt to address this issue.

نتایج
بسیاری از پزشکان حداقل یک جزء پاتولوژیک در این نظر سنجی (تعداد = 383، 58.6٪) یافتند. 47 نفر (7.1٪) سندرممتابولیک بودند. همه متغیرهای نشان می دهد که استرس کاری، خواه برگرفته از مدل کنترل تقاضا Karasek و یا از مدل تلاش / پاداش ابداع شده توسط Siegrist، پیش بینی قابل توجهی از قطعات سندرم متابولیک بودند. پرتونگاران باافزایش سطح استرس تا به حال به طور قابل توجهی بالاتر از خطر تحت تاثیر قرار داده شده توسط سندرم متابولیکی از همکاران با کاهش استرس همراه بوده است .
چه استرس به عنوان “فشار شغلی”، یعنی، بار کاری بالا و کاهش قدرت اختیاری (OR 4.89، 95٪CI تعریف شده 2.51-9.55)، و یا به عنوان “تلاش پاداش عدم تعادل”، یعنی، عدم تطابق بین تلاش و پاداش برای کار انجام (یا 4.66، 95٪CI 2.17-10.02)شده است.

نتیجه گیری
باید نتایج حاصل از این مطالعه توصیفی_مقطعی را تایید کرده، سپس به صورت طولی آن ها را بررسی کنیم،آنها به مداخله سازمانی سریع برای کاهش استرس شغلی در رادیولوژیست ها، نیاز دارند.

At the present time, clinicians struggle to devise effective guidelines that assist with the choice of therapy for infections caused by antibiotic resistant gram-negative bacteria in cancer patients [33]. The notion that in the immunologically impaired cancer patient “the first dose of antibiotics must really count” should remain the prevailing wisdom [34]. Although clinical evidence needs to be stronger in this regard, we suggest the use of combination antibiotic chemotherapy for empiric and definitive treatment of serious infections where certain MDR pathogens are suspected or recovered (Table 2). The risk of selection of antibiotic-resistant pathogens and the inability of current microbiological methods to deliver their timely identification merit giving consideration to this approach.

The concept of Environmental Impact Assessment (EIA) refers to the examination, analysis and assessment of planned activities with a view to ensuring their environmental soundness and sustainable development. It is said to be a valuable means of promoting the integration of environmental and natural resource issues into planning and program implementation [1].

Since its introduction in the United States in the late 1960s, EIA has been adopted and implemented by many developed and developing countries [2]-[13]. Numerous EIA methodologies have been developed such as interaction matrices, networks, weighting-scaling (or -ranking or -rating) checklists [14], multicriteria/multiattribute decision analysis (MCDA/MADA) [15]-[30], input-output analysis [30], life cycle assessment (LCA) [32]-[34], AHP or fuzzy AHP [35]-[37], fuzzy sets approaches [38]-[41], Rapid Impact Assessment Matrix (RIAM) [41]- [44], and data envelopment analysis (DEA) [46].

The purpose of incorporating EIA approaches has been described as subjecting a proposed action to an examination of what the possible environmental impacts of that action would be and to find ways to mitigate any negative long-term impacts [47]. Therefore, the main aims of the environmental assessment could be summarized as follows [48]: Prevention of the destructive effects, resulting from mining activities.

5. Discussion

Compare all the above cases with standard values obtained for each environmental component indicates that effects of urban utility tunnel construction in congested city Tehran on area landscape, area usage, soil of the area and quietness exceeded from standard values. The impact on air quality, groundwater and the surface is slightly higher than standard, too. In operation phase this tunnel has no significant impact on the environmental components while social issues show an exceedance from the standard amount (Figure 7).

6. نتیجه گیری
با استفاده از نتایج این الگوریتم، می توان تصمیم درستی در مورد وضعیت زیست محیطی اتخاذ کرده و چندین قسمت از محل های تونل زنی را به صورت اصولی و قاعده مند ارزیابی نمود.
بررسی داده ها از سه تونل ذکر شده نشان می دهند که تونل جاده اوراسیا کمترین تخریب را روی محیط زیست دارد، درحالیکه تونل سیون وان بیشترین تخریب را در مرحله ی ساخت و ساز داراست. با این حال، تونل سیون وان یک پروژه با زیان حداقلی در مرحله ی بهره برداری است و تونل اوراسیا بیشترین زیان را می رساند. روشِ نشان داده شده برای معدن کاری و عملیات کارخانه ای در ایران ایجاد گردیده اما آن را می توان با موفقیت در مواقع خطرات تونل زنی و فعالیت های کلی تر صنعتی در دیگر کشورها بر طبق مقررات و قوانین زیست محیطی آنان به کار بست.
توجه داشته باشید که به نظر نویسنده، این مطالعه در نوع خود برای اولین بار صورت گرفته؛ بنابراین، این ارزیابی را می توان با صرف زمان بیشتر و دقت و اطلاعات بالاتر روی دیگر تونل ها انجام داد. نمودارهای ارائه شده نیز ایده های مفیدی در مورد اثرات زیست محیطیِ پروژه های مشابه که در اینجا مطالعه شدند، پیشنهاد می دهند.

Infertility is defined as the failure to conceive, with no contraception, after one year of regular intercourse in women < 35 years and after 6 months in women > 35 years. A review on causes, management and treatment of endocrine causes of female infertility was performed. Epidemiological data suggest that around 10% to 15% of couples are infertile. Anovulatory problems are responsible from 25% to 50% of causes of female infertility. Advanced age, obesity, and drugs, have a negative effect on fertility. Different hypothalamic, pituitary, thyroid, adrenal, and ovarian disorders may affect fertility as well. Infertility is a growing phenomenon in developed societies. We here provide information about how to identify endocrine patients with ovulatory dysfunction. Women must be advised about limiting factors to be avoided, in order to protect their fertility. Arq Bras Endocrinol Metab. 2014;58(2):144-52

NTRODUCTION

I nfertility is defined as the failure to conceive after one year of regular intercourse in women < 35 years not using contraception and after six months in women > 35 years (1). Epidemiological data suggest that about 10% to 15% of all couples will experience difficulties to conceive (primary infertility) or to conceive the number of children they wanted (secondary infertility).

Based on a survey performed in developed countries, the World Health Organization (WHO) estimates that female infertility accounts for 37% of causes in infertile couples, male infertility for 8% and both – male and female infertility – for 35%. Five percent of couples have unexplained infertility and 15% became pregnant during the study. The most common identifiable factors that accounted for female infertility, were ovulatory disorders (25%), endometriosis (15%), pelvic adhesions (11%), tubal blockage (11%), other tubal abnormalities (11 %), and hyperprolactinemia (7%). Other reports describe ovulatory disorders as responsible for more than half of the causes of female infertility (2).

Two kinds of inequality are known in our society, natural or physical and ethical or political. The former is attributed to different skills and abilities and is considered acceptable, while the latter results from specific economic systems and is considered detrimental because it makes economies inefficient and unstable This naturally leads to a question, is the second inequality avoidable?

This paper focuses on spatial inequality, which appears not only between countries but also within them, exhibiting uneven economic development. Globalization is one of the reasons for spatial income inequalities (Anand and Segal, 2008). The heterogeneity of space (uneven distribution of technologies, natural resources, and amenities) results in such inequalities, whose linkage has been extensively explored by traditional trade theory. Meanwhile, by a model of New Trade Theory (NTT), a recent paper of Takahashi et al. (2013) shows that the income inequality between two countries always occur in the spatial equilibrium even when the countries are homogeneous and differ only in size. Moreover, such a spatial inequality initially rises and then falls when globalization deepens. Consequently, the inequality appears even when there are no relative advantages in technology, resource endowment, and geographic feature.

However, the analysis of Takahashi et al. (2013) is limited to the case of two countries. In a space of two countries, there is only one way the countries can interact. Moving away from one country automatically implies that firms go to the other country. Whereas in the case of more than two countries, there are many ways in which these countries can interact.1 So it is not clear how the two-country analysis extends. We need a multicountry model to incorporate complex feedback, which is also important for empirical studies.

The aim of this paper is to study optimal trade policy in the canonical two-sector Krugman (1980) model, where one sector is characterized by monopolistic competition, increasing returns and iceberg trade costs, while the other features perfect competition and constant returns. Within this framework we allow for wage, import and export subsidies/ taxes. We study non-cooperative trade policies, first for each individual instrument and then for the case where all instruments are set simultaneously, and contrast those with the efficient allocation.

The common wisdom of the literature1 (Venables, 1987; Helpman and Krugman, 1989; Ossa, 2011) is that in this model unilateral trade policy is set so as to agglomerate firms in the domestic economy in order to reduce transport costs. This reduces the domestic price index thereby increasing domestic welfare.2 According to the literature, this delocation motive (also called home market effect) provides a reason for protectionist and ultimately welfare detrimental unilateral trade policy in the Krugman (1980) model and, as argued by Ossa (2011), gives an alternative theoretical justification to the neoclassical termsof-trade externality explanation (Johnson, 1953–1954; Grossman and Helpman, 1995; Bagwell and Staiger, 1999) as to why countries need to sign trade agreements. Similarly, the same mechanism also provides a theoretical justification for the World Trade Organization (WTO)’s limitation of production and export subsidies,3 which cannot be explained within the neoclassical framework.4

By considering a situation where countries can simultaneously choose all three policy instruments (wage, import and export taxes), we contribute to the literature in three ways. First, we show that in this more general setting there are four motives behind noncooperative trade policies: the correction of monopolistic distortions,5 the terms-of-trade manipulation, the delocation motive for protection,and the fiscal-burden-shifting motive. The last motive arises when countries use wage subsidies in order to correct for the monopolistic distortions. When this is the case, there is an incentive to relocate firms to the foreign economy, so as to shift the fiscal burden of the subsidy to the other country. Second, and most importantly, we show that the Nash equilibrium is characterized by the first-best level of wage subsidies, and inefficient import subsidies and export taxes. This result has several implications. It shows that, in contrast to the previous literature, the delocation motive for protection is not the dominating motive for strategic trade policy in the Krugman (1980) model once a sufficient number of policy instruments are available. This is so because countries choose to subsidize imports and tax exports with the intention to relocate firms to the other economy. It also shows that when all three policy instruments are available, the Krugman (1980) model cannot rationalize why countries would set import tariffs and export subsidies in the absence of trade agreements. Finally, following Bagwell and Staiger (1999, 2009), we consider which international externalities countries try to remedy by signing trade agreements. We do so by looking at the politically optimal policy, which is defined as the one that noncooperative policymakers would choose if they did not try to manipulate their terms of trade. We find that the politically optimal policy is still distortive. This implies that, differently from Bagwell and Staiger (2009) – who consider simultaneous choice of import and export taxes in the Krugman (1980) model – terms-of-trade externalities are not the only source of inefficiencies which trade agreements try to solve. Instead, the fiscal-burden-shifting motive – which leads to import subsidies and export taxes – is an additional externality that can be eliminated with international trade agreements. Similarly to Bagwell and Staiger (2009), we also find that the delocation motive is not an externality which needs to be corrected by international trade agreements, when all three policy instruments are available.

تحلیل دقیق اکسرژی سیستم های قدرت حرارتی گردنده با جمع کننده های خورشیدی تشتک سهمی وار در این مقاله معرفی می گردد . برق یا با استفاده ازچرخه رانکین بخار ( ORC) یا با چرخه ترکیبی تولید می شود که چرخه رانکین بخار در آن یک چرخه راس می باشد و چرخه رانکین آلی یک چرخه ته می باشد . هفت ماده سرد کننده برای چرخه رانکین آلی مورد بررسی قرار گرفتند : R134a, R152a, R290, R407c, R600, R600a و آمونیاک . پارامترهای کلیدی اکسرژی مورد سنجش قرار گرفتند : کارامدی اکسرژی ، نرخ اتلاف اکسرژی ، نرخ فرسایش سوخت ، نسبت برگشت ناپذیری و پتانسیل بهبود . در تمامی موارد بررسی شده آشکار گردید که وقتی تشعشع خورشیدی افزایش می یابد ، کارآمدی اکسترژی افزایش می یابد . چرخه ترکیبی R134a در میان چرخه های بررسی شده در واقع بهترین عملکرد اکسرژی را با حداکثر راندمان اکسرژی 26 درصد نشان می دهد که با چرخه ترکیبی R152a با راندمان 25 درصد همراه گردید . متناوبا ، چرخه ترکیبی R600a از کمترین راندمان اکسرژی یعنی 20 تا 21 درصد برخوردار بود . این بررسی آشکار می سازد که منبع اصلی اتلاف اکسرژی یک جمع کننده خورشیدی می باشد که در انجا بیش از 50 درصد اکسرژی دهانه از بین می رود یا از جهات دیگر بیش از 70 درصد اکسرژی منهدم شده بوده است . بعلاوه ، بیش از 13 درصد اکسرژی دهانه در تبخیر کننده منهدم می شود که با حدود 19 درصد اکسرژی منهدم شده برابر می باشد . در نهایت ، این بررسی آشکار می سازد که در انجا پتانسیل بالقوه اکسرژی 75 درصد در سیستم های بررسی شده وجود دارد .