Search results for: internal ballistic
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 2415

Search results for: internal ballistic

2415 Study of The Ballistic Impact at Low Speed on Angle-Ply Fibrous Structures

Authors: Daniel Barros, Carlos Mota, Raul Fangueiro, Pedro Rosa, Gonçalo Domingos, Alfredo Passanha, Norberto Almeida

Abstract:

The main aim of the work was to compare the ballistic performance of developed composites using different types of fiber woven fabrics [0,90] and different layers orientation (Angle-ply). The ballistic laminate composites were developed using E-glass, S-glass and aramid fabrics impregnated with thermosetting epoxy resin and using different layers orientation (0,0)º and (0,15)º. The idea of the study is to compare the ballistic performance of each laminate produced by studying the velocity loss of the fragment fired into the laminate surface. There are present some mechanical properties for laminates produced using the different types of fiber, where tensile, flexural and impact Charpy properties were studied. Overall, the angle-ply laminates produced using orientations of (0,15)º, despite the slight loss of mechanical properties compared to the (0,0)º orientation, presents better ballistic resistance and dissipation of energy, for lower ballistic impact velocities (under 290 m/s-1). After treatment of ballistic impact results, the S-Glass with (0,15)º laminate presents better ballistic perforce compared to the other combinations studied.

Keywords: ballistic impact, angle-ply, ballistic composite, s-glass fiber, aramid fiber, fabric fiber, energy dissipation, mechanical performance

Procedia PDF Downloads 175
2414 Computational Approaches for Ballistic Impact Response of Stainless Steel 304

Authors: A. Mostafa

Abstract:

This paper presents a numerical study on determination of ballistic limit velocity (V50) of stainless steel 304 (SS 304) used in manufacturing security screens. The simulated ballistic impact tests were conducted on clamped sheets with different thicknesses using ABAQUS/Explicit nonlinear finite element (FE) package. The ballistic limit velocity was determined using three approaches, namely: numerical tests based on material properties, FE calculated residual velocities and FE calculated residual energies. Johnson-Cook plasticity and failure criterion were utilized to simulate the dynamic behaviour of the SS 304 under various strain rates, while the well-known Lambert-Jonas equation was used for the data regression for the residual velocity and energy model. Good agreement between the investigated numerical methods was achieved. Additionally, the dependence of the ballistic limit velocity on the sheet thickness was observed. The proposed approaches present viable and cost-effective assessment methods of the ballistic performance of SS 304, which will support the development of robust security screen systems.

Keywords: ballistic velocity, stainless steel, numerical approaches, security screen

Procedia PDF Downloads 128
2413 Burnback Analysis of Star Grain Using Level-Set Technique

Authors: Ali Yasin, Ali Kamran, Muhammad Safdar

Abstract:

In order to reduce the hefty cost involved in terms of time and project cost, the development and application of advanced numerical tools to address the burn-back analysis problem in solid rocket motor design and development is the need of time. Several advanced numerical schemes have been developed in recent times, but their usage in the design of propellant grain of solid rocket motors is very rare. In this paper, an advanced numerical technique named the Level-Set method has been utilized for the burn-back analysis of star grain to study the effect of geometrical parameters on ballistic performance indicators such as solid loading, neutrality, and sliver percentage. In the level set technique, simple finite difference methods may fail quickly and require more sophisticated non-oscillatory schemes for feasible long-time simulation. For internal ballistic calculations, a simplified equilibrium pressure method is utilized. Preliminary results of the operative conditions, for all the combustion time, of star grain burn-back using level set techniques are compared with published results using CAD technique to test the developed numerical model.

Keywords: solid rocket motor, internal ballistic, level-set technique, star grain

Procedia PDF Downloads 85
2412 Ballistic Transport in One-Dimensional Random Dimer Photonic Crystals

Authors: Samira Cherid, Samir Bentata, F. Zahira Meghoufel, Sabria Terkhi, Yamina Sefir, Fatima Bendahma, Bouabdellah Bouadjemi, Ali Z. Itouni

Abstract:

In this work, we examined the propagation of light in one-dimensional systems is examined by means of the random dimer model. The introduction of defect elements, randomly in the studied system, breaks down the Anderson localization and provides a set of propagating delocalized modes at the corresponding conventional dimer resonances. However, tuning suitably the defect dimer resonance on the host ones (or vice versa), the transmission magnitudes can be enhanced providing the optimized ballistic transmission regime as an average response. Hence, ballistic optical filters can be conceived at desired wavelengths.

Keywords: photonic crystals, random dimer model, ballistic resonance, localization and transmission

Procedia PDF Downloads 481
2411 Perforation Analysis of the Aluminum Alloy Sheets Subjected to High Rate of Loading and Heated Using Thermal Chamber: Experimental and Numerical Approach

Authors: A. Bendarma, T. Jankowiak, A. Rusinek, T. Lodygowski, M. Klósak, S. Bouslikhane

Abstract:

The analysis of the mechanical characteristics and dynamic behavior of aluminum alloy sheet due to perforation tests based on the experimental tests coupled with the numerical simulation is presented. The impact problems (penetration and perforation) of the metallic plates have been of interest for a long time. Experimental, analytical as well as numerical studies have been carried out to analyze in details the perforation process. Based on these approaches, the ballistic properties of the material have been studied. The initial and residual velocities laser sensor is used during experiments to obtain the ballistic curve and the ballistic limit. The energy balance is also reported together with the energy absorbed by the aluminum including the ballistic curve and ballistic limit. The high speed camera helps to estimate the failure time and to calculate the impact force. A wide range of initial impact velocities from 40 up to 180 m/s has been covered during the tests. The mass of the conical nose shaped projectile is 28 g, its diameter is 12 mm, and the thickness of the aluminum sheet is equal to 1.0 mm. The ABAQUS/Explicit finite element code has been used to simulate the perforation processes. The comparison of the ballistic curve was obtained numerically and was verified experimentally, and the failure patterns are presented using the optimal mesh densities which provide the stability of the results. A good agreement of the numerical and experimental results is observed.

Keywords: aluminum alloy, ballistic behavior, failure criterion, numerical simulation

Procedia PDF Downloads 285
2410 Behavior of Fibre Reinforced Polymer Composite with Nano-Ceramic Particle under Ballistic Impact and Quasi-Static Punch-Shear Loading

Authors: K. Rajalakshmi, A. Vasudevan

Abstract:

The performance of Fibre Reinforced Polymer composite with the nano-ceramic particle as function of time and thickness of laminate which is subjected to ballistic impact and quasi-static punch-shear loading is investigated. The material investigated is made up of several layers of Kevlar fibres which are fabricated with nano-ceramic particles and epoxy resin by compression moulding. The ballistic impact and quasi-static punch-shear loading are studied experimentally and numerically. The failure mechanism is observed using scanning electron microscope (SEM). The result obtained in the experiment and numerical studies are compared. Due to nano size of the ceramic particle, the strength to weight ratio and penetrating resistance will improve in Fibre Reinforced Polymer composite which will have better impact property compared to ceramic plates.

Keywords: ballistic impact, Kevlar, nano ceramic, penetration, polymer composite, shear plug

Procedia PDF Downloads 254
2409 Production and Mechanical Characterization of Ballistic Thermoplastic Composite Materials

Authors: D. Korsacilar, C. Atas

Abstract:

In this study, first thermoplastic composite materials/plates that have high ballistic impact resistance were produced. For this purpose, the thermoplastic prepreg and the vacuum bagging technique were used to produce a composite material. Thermoplastic prepregs (resin-impregnated fiber) that are supplied ready to be used, namely high-density polyethylene (HDPE) was chosen as matrix and unidirectional glass fiber was used as reinforcement. In order to compare the fiber configuration effect on mechanical properties, unidirectional and biaxial prepregs were used. Then the microstructural properties of the composites were investigated with scanning electron microscopy (SEM) analysis. Impact properties of the composites were examined by Charpy impact test and tensile mechanical tests and then the effects of ultraviolet irradiation were investigated on mechanical performance.

Keywords: ballistic, composite, thermoplastic, prepreg

Procedia PDF Downloads 411
2408 Effect of the Firing Cycle on the Microstructure and Mechanical Properties of High Steel Barrel Fabricated by Forging Process

Authors: El Oualid Mokhnache, Noureddine Ramdani

Abstract:

The choice of gun barrel materials is crucial to ensure the maximum high rate of fire. The high rate of fire causes wear-out damage and shuts off mechanical properties (hardness, strength, wear resistance, etc.) and ballistic properties (bullet speed, dispersion and precision, longevity of barrel, etc). To overcome these kinds of problems, a deep understanding of the effect of the firing cycle on the mechanical and ballistic properties of the barrel is regarded as crucial to improving its characteristics. In the present work, a real experimental test of firing by using a high steel barrel with 7.62x39 ammunition was carried. Microstructural observations by using SEM were investigated. Hardness evolution through the barrel of both barrels labeled as reference barrels and as fired barrels were compared and discussed. Ballistic properties during the firing test, including speed of projectile and precision dispersion, are revealed and discussed as well. The aim of the present communication is about to discuss the relationship between pressure distribution versus mechanical properties through the wall barrel. Ballistic properties, including speed of the projectile, dispersion, and precision results during the shooting process, were investigated. Microstructure observations of the as-rifled barrel in comparison with the as-reference barrel were performed as well.

Keywords: barrel, ballistic, pressure, microstructure evolution, hardness

Procedia PDF Downloads 29
2407 Ballistics of Main Seat Ejection Cartridges for Aircraft Application

Authors: B. A. Parate, K. D. Deodhar, V. K. Dixit, V. V. Rao

Abstract:

This article outlines the ballistics of main seat ejection cartridges for aircraft application. The ballistics of main seat ejection cartridges plays a vital role during the ejection of the pilot in an emergency. The ballistic parameters such as maximum pressure, time is taken to reach the maximum pressure, and time required to reach half the maximum pressure contributes to the spinal injury of the pilot. Therefore, the evaluations of these parameters are very critical during various stages of development. Elaborate testing was carried out for main seat ejection cartridges on seat ejection tower (SET) at different operating temperatures considering physiological limits. As these trials are cumbersome in nature, a vented vessel (VV) testing facility was devised to lay down the performance parameters at hot and cold temperature conditions. Single base (SB) propellant having hepta-tubular configuration is selected as the main filling. Gun powder plays the role of a booster based on ballistic requirements. The evaluation methodology of various performance parameters of main seat ejection cartridges is explained in this paper. Physiological parameters such as maximum seat ejection velocity, acceleration, and rate of rising of acceleration are also experimentally determined on seat ejection tower. All the parameters are observed well within physiological limits. This paper addresses the internal ballistic of main seat ejection cartridges, propellant selection, its calculation, and evaluation of various performance parameters for an aircraft application.

Keywords: ballistics of seat ejection, ejection seat, gas generator, gun propulsion, main seat ejection cartridges, maximum pressure, performance parameters, propellant, progressive burning and vented vessel

Procedia PDF Downloads 119
2406 Terminal Ballistic Analysis of Non-Filled and Water-Filled Tank

Authors: M. R. Aziz, W. Kuntjoro, N. V. David

Abstract:

This paper presents the ballistic terminal study of the non-filled and water-filled aluminum tank. The objective was to determine the failure stages for both cases. The tank was impacted by fragment simulating projectile (FSP) with 260 m/s for non-filled and 972 m/s for water-filled. The aluminum tank was 3 mm thick, 150 mm wide and 750 mm long. The ends of the tank were closed with two polymethyl methacrylate (PMMA) windows. The test was conducted at the Science and Technology Research Institute for Defense (STRIDE) Batu Arang, Selangor, Malaysia. The results showed four main stages for non-filled tank, which were first contact between FSP and the tank, partially perforated, fully perforated with FSP and plug still intact and lastly fully perforated with FSP and plug separated. Meanwhile, for the water-filled tank, there were seven main stages, which were first contact between FSP and the tank, partial perforation, full perforation, drag phase, cavity phase, bounce wave event and the collapse of the cavity.

Keywords: fragment simulating projectile, high speed camera, tensile test, terminal ballistic

Procedia PDF Downloads 267
2405 Impact of America's Anti-Ballistic Missile System (ABMS) on Power Dynamics of the World

Authors: Fehmeen Anwar, Ujala Liaqat

Abstract:

For over half a century, U.S. and the Soviet Union have been at daggers drawn with each other. Both leading powers of the world have been struggling hard to surpass each other in military and other technological fields. This neck-to-neck competition turned in favour of U.S. in the early 1990s when USSR had to face economic stagnation and later dismemberment of several of its states. The predominance of U.S. is still evident to date, rather it continues to grow. With this proposed defence program i.e. Anti-Ballistic Missile System, the U.S. will have a considerable chance of intercepting any nuclear strike by Russia, which re-asserts U.S. dominance in the region and creating a security dilemma for Russia and other states. The question is whether America’s recent nuclear deterrence project is merely to counter nuclear threats from Iran and North Korea or is it purely directed towards Russia, thus ensuring complete military supremacy in the world. Although U.S professes to direct its Anti-Ballistic Missile System (ABMS) against the axis of evil (Iran and North Korea), yet the deployment of this system in the East European territory undermines the Russian nuclear strategic capability, as this enables U.S. to initiate an attack and guard itself from retaliatory strike, thus disturbing the security equilibrium in Europe. The implications of this program can lead to power imbalance which can lead to the emergence of fundamentally different paradigm of international politics.

Keywords: Anti-Ballistic Missile System (ABMS), cold-war, axis of evil, power dynamics

Procedia PDF Downloads 272
2404 The Ballistics Case Study of the Enrica Lexie Incident

Authors: Diego Abbo

Abstract:

On February 15, 2012 off the Indian coast of Kerala, in position 091702N-0760180E by the oil tanker Enrica Lexie, flying the Italian flag, bursts of 5.56 x45 caliber shots were fired from assault rifles AR/70 Italian-made Beretta towards the Indian fisher boat St. Anthony. The shots that hit the St. Anthony fishing boat were six, of which two killed the Indian fishermen Ajesh Pink and Valentine Jelestine. From the analysis concerning the kinematic engagement of the two ships and from the autopsy and ballistic results of the Indian judicial authorities it is possible to reconstruct the trajectories of the six aforementioned shots. This essay reconstructs the trajectories of the six shots that cannot be of direct shooting but have undergone a rebound on the water. The investigation carried out scientifically demonstrates the rebound of the blows on the water, the gyrostatic deviation due to the rebound and the tumbling effect always due to the rebound as regards intermediate ballistics. In consideration of the four shots that directly impacted the fishing vessel, the current examination proves, with scientific value, that the trajectories could not be downwards but upwards. Also, the trajectory of two shots that hit to death the two fishermen could not be downwards but only upwards. In fact, this paper demonstrates, with scientific value: The loss of speed of the projectiles due to the rebound on the water; The tumbling effect in the ballistic medium within the two victims; The permanent cavities subject to the injury ballistics and the related ballistic trauma that prevented homeostasis causing bleeding in one case; The thermo-hardening deformation of the bullet found in Valentine Jelestine's skull; The upward and non-downward trajectories. The paper constitutes a tool in forensic ballistics in that it manages to reconstruct, from the final spot of the projectiles fired, all phases of ballistics like the internal one of the weapons that fired, the intermediate one, the terminal one and the penetrative structural one. In general terms the ballistics reconstruction is based on measurable parameters whose entity is contained with certainty within a lower and upper limit. Therefore, quantities that refer to angles, speed, impact energy and firing position of the shooter can be identified within the aforementioned limits. Finally, the investigation into the internal bullet track, obtained from any autopsy examination, offers a significant “lesson learned” but overall a starting point to contain or mitigate bleeding as a rescue from future gunshot wounds.

Keywords: impact physics, intermediate ballistics, terminal ballistics, tumbling effect

Procedia PDF Downloads 132
2403 Literature Review and Evaluation of the Internal Marketing Theory

Authors: Hsiao Hsun Yuan

Abstract:

Internal marketing was proposed in 1970s. The theory of the concept has continually changed over the past forty years. This study discussed the following themes: the definition and implication of internal marketing, the progress of its development, and the evolution of its theoretical model. Moreover, the study systematically organized the strategies of the internal marketing theory adopted on enterprise and how they were put into practice. It also compared the empirical studies focusing on how the existent theories influenced the important variables of internal marketing. The results of this study are expected to serve as references for future exploration of the boundary and studies aiming at how internal marketing is applied to different types of enterprises.

Keywords: corporate responsibility, employee organizational performance, internal marketing, internal customer

Procedia PDF Downloads 321
2402 Damage of Laminated Corrugated Sandwich Panels under Inclined Impact Loading

Authors: Muhammad Kamran, Xue Pu, Naveed Ahmed

Abstract:

Sandwich foam structures are efficient in impact energy absorption and making components lightweight; however their efficient use require a detailed understanding of its mechanical response. In this study, the foam core, laminated facings’ sandwich panel with internal triangular rib configuration is impacted by a spherical steel projectile at different angles using ABAQUS finite element package and damage mechanics is studied. Laminated ribs’ structure is sub-divided into three formations; all zeros, all 45 and optimized combination of zeros and 45 degrees. Impact velocity is varied from 250 m/s to 500 m/s with an increment of 50 m/s. The impact damage can significantly demolish the structural integrity and energy absorption due to fiber breakage, matrix cracking, and de-bonding. Macroscopic fracture study of the panel and core along with load-displacement responses and failure modes are the key parameters in the design of smart ballistic resistant structures. Ballistic impact characteristics of panels are studied on different speed, different inclination angles and its dependency on the base, and core materials, ribs formation, and cross-sectional spaces among them are determined. Impact momentum, penetration and kinetic energy absorption data and curves are compiled to predict the first and proximity impact in an effort to enhance the dynamic energy absorption.

Keywords: dynamic energy absorption, proximity impact, sandwich panels, impact momentum

Procedia PDF Downloads 360
2401 Anatomical Features of Internal Pudendal Artery

Authors: Adel Yasky, Waseem Al-Talalwah, Shorok Al Dorazi, Roger Soames

Abstract:

The internal pudendal artery is a standard branch of the anterior division of the internal iliac artery. The current study includes 41 cadavers to investigate the origin and branches of the internal pudendal artery and its clinical significances. The internal pudendal artery arose directly from the anterior division of the internal iliac artery in 48.3% while it arose indirectly in 48.5%. However, the internal pudendal artery arose from the posterior division of internal iliac artery in 1.6%. Moreover, it arose internal iliac artery bifurcation site in 1.6%. Further, the internal pudendal artery supplied the urinary bladder in 17.1%. Also, the internal pudendal artery supplied the rectum 33.5% respectively. It gave uterine and vaginal arteries in 9.4% and 7.8% respectively. Finally, it supplied the sciatic nerve via giving lateral sacral branch in 1.6%. Internists, surgeons and radiologists have to be aware of the variability to decrease iatrogenic injury. Therefore, unnecessary proximal ligation should be avoided at the site of indirect origin of the internal pudendal artery to prevent sciatic neuropathy. Further, intrapelvic bleeding as result of laceration of internal pudendal branches during hysterectomy, prostatectomy or proctectomy should be expected. Therefore, this study increases the awareness of surgeons leading to minimize iatrogenic faults,

Keywords: internal pudendal artery, inferior gluteal artery, superior gluteal artery, internal iliac artery, impotence, decreased libido

Procedia PDF Downloads 324
2400 Penetration Analysis for Composites Applicable to Military Vehicle Armors, Aircraft Engines and Nuclear Power Plant Structures

Authors: Dong Wook Lee

Abstract:

This paper describes a method for analyzing penetration for composite material using an explicit nonlinear Finite Element Analysis (FEA). This method may be used in the early stage of design for the protection of military vehicles, aircraft engines and nuclear power plant structures made of composite materials. This paper deals with simple ballistic penetration tests for composite materials and the FEA modeling method and results. The FEA was performed to interpret the ballistic field test phenomenon regarding the damage propagation in the structure subjected to local foreign object impact.

Keywords: computer aided engineering, finite element analysis, impact analysis, penetration analysis, composite material

Procedia PDF Downloads 93
2399 The Effect of Composite Hybridization on the Back Face Deformation of Armor Plates

Authors: Attef Kouadria, Yehya Bouteghrine, Amar Manaa, Tarek Mouats, Djalel Eddine Tria, Hamid Abdelhafid Ghouti

Abstract:

Personal protection systems have been used in several forms for centuries. The need for light-weight composite structures has been in great demand due to their weight and high mechanical properties ratios in comparison to heavy and cumbersome steel plates. In this regard, lighter ceramic plates with a backing plate made of high strength polymeric fibers, mostly aramids, are widely used for protection against ballistic threats. This study aims to improve the ballistic performance of ceramic/composite plates subjected to ballistic impact by reducing the back face deformation (BFD) measured after each test. A new hybridization technique was developed in this investigation to increase the energy absorption capabilities of the backing plates. The hybridization consists of combining different types of aramid fabrics with different linear densities of aramid fibers (Dtex) and areal densities with an epoxy resin to form the backing plate. Therefore, several composite structures architectures were prepared and tested. For better understanding the effect of the hybridization, a serial of tensile, compression, and shear tests were conducted to determine the mechanical properties of the homogeneous composite materials prepared from different fabrics. It was found that the hybridization allows the backing plate to combine between the mechanical properties of the used fabrics. Aramid fabrics with higher Dtex were found to increase the mechanical strength of the backing plate, while those with lower Dtex found to enhance the lateral wave dispersion ratio due to their lower areal density. Therefore, the back face deformation was significantly reduced in comparison to a homogeneous composite plate.

Keywords: aramid fabric, ballistic impact, back face deformation, body armor, composite, mechanical testing

Procedia PDF Downloads 115
2398 The Impacts of Internal Employees on Brand Building: A Case Study of Cell Phone

Authors: Adnan Gohar

Abstract:

This research work aims the importance of internal employees in the making of a brand (cell phone) through customer satisfaction which basically explains the connection of internal employees with external customers. This research is designed to measure the satisfaction level of internal employees which further connects to the product evolution as a brand leaving a brand image in the eye of the external customer. The main focus is that internal employees are as important as external customers for the uplift of the product resulting in the brand. Internal employees are individual organization employees, vendors, departments, and distributors.

Keywords: brand building, customer satisfaction, internal employees, mobile franchise

Procedia PDF Downloads 222
2397 Ballistic Performance of Magnesia Panels and Modular Wall Systems

Authors: Khin Thandar Soe, Mark Stephen Pulham

Abstract:

Ballistic building materials play a crucial role in ensuring the safety of the occupants within protective structures. Traditional options like Ordinary Portland Cement (OPC)-based walls, including reinforced concrete walls, precast concrete walls, masonry walls, and concrete blocks, are frequently employed for ballistic protection, but they have several drawbacks such as being thick, heavy, costly, and challenging to construct. On the other hand, glass and composite materials offer lightweight and easier construction alternatives, but they come with a high price tag. There has been no reported test data on magnesium-based ballistic wall panels or modular wall systems so far. This paper presents groundbreaking small arms test data related to the development of the world’s first magnesia cement ballistic wall panels and modular wall system. Non-hydraulic magnesia cement exhibits several superior properties, such as lighter weight, flexibility, acoustics, and fire performance, compared to the traditional Portland Cement. However, magnesia cement is hydrophilic and may degrade in prolonged contact with water. In this research, modified magnesia cement for water resistant and durability from UBIQ Technology is applied. The specimens are made of a modified magnesia cement formula and prepared in the Laboratory of UBIQ Technology Pty Ltd. The specimens vary in thickness, and the tests cover various small arms threats in compliance with standards AS/NZS2343 and UL752 and are performed up to the maximum threat level of Classification R2 (NATO) and UL-Level 8(NATO) by the Accredited Test Centre, BMT (Ballistic and Mechanical Testing, VIC, Australia). In addition, the results of the test conducted on the specimens subjected to the small 12mm diameter steel ball projectile impact generated by a gas gun are also presented and discussed in this paper. Gas gun tests were performed in UNSW@ADFA, Canberra, Australia. The tested results of the magnesia panels and wall systems are compared with one of concrete and other wall panels documented in the literature. The conclusion drawn is that magnesia panels and wall systems exhibit several advantages over traditional OPC-based wall systems, and they include being lighter, thinner, and easier to construct, all while providing equivalent protection against threats. This makes magnesia cement-based materials a compelling choice of application where efficiency and performance are critical to create a protective environment.

Keywords: ballistics, small arms, gas gun, projectile, impact, wall panels, modular, magnesia cement

Procedia PDF Downloads 20
2396 The Effect of Internal Auditing Function on the Quality of Financial Reporting: A Theoretical Framework

Authors: Hani Albogami

Abstract:

The internal audit function is considered as one of the internal corporate governance mechanisms that may have an impact on improving earnings quality by constraining earnings management. The internal audit function is also a unique corporate governance mechanism because internal auditors have more involvement with the day-to-day operations comparing to the audit committee, and also internal auditors audit their companies the whole year compared to the external auditor who audits only a certain time of the year. The relationships between internal audit function and earnings management can be understood by some theories. Therefore, this paper provides a theoretical background of the influence of the quality of internal audit function on earnings management. In particular, the agency theory, institutional theory, singling theory, and resource dependency theory are adapted by this paper to provide some understanding and analyses that can be a basis for future research to contribute to the corporate governance academic studies.

Keywords: internal audit, corporate governance, earnings management, accounting

Procedia PDF Downloads 146
2395 Change of Internal Friction on Magnesium Alloy with 5.48% Al Dependence on the Temperature

Authors: Milan Uhríčik, Andrea Soviarová, Zuzana Dresslerová, Peter Palček, Alan Vaško

Abstract:

The article is focused on the analysis changes dependence on the temperature on the magnesium alloy with 5,48% Al, 0,813% Zn and 0,398% Mn by internal friction. Internal friction is a property of the material is measured on the ultrasonic resonant aparature at a frequency about f = 20470 Hz. The measured temperature range was from 30 °C up to 420 °C. Precisely measurement of the internal friction can be monitored ongoing structural changes and various mechanisms that prevent these changes.

Keywords: internal friction, magnesium alloy, temperature, resonant frequency

Procedia PDF Downloads 665
2394 An Analytical Systematic Design Approach to Evaluate Ballistic Performance of Armour Grade AA7075 Aluminium Alloy Using Friction Stir Processing

Authors: Lahari Ramya Pa, Sudhakar Ib, Madhu Vc, Madhusudhan Reddy Gd, Srinivasa Rao E.

Abstract:

Selection of suitable armor materials for defense applications is very crucial with respect to increasing mobility of the systems as well as maintaining safety. Therefore, determining the material with the lowest possible areal density that resists the predefined threat successfully is required in armor design studies. A number of light metal and alloys are come in to forefront especially to substitute the armour grade steels. AA5083 aluminium alloy which fit in to the military standards imposed by USA army is foremost nonferrous alloy to consider for possible replacement of steel to increase the mobility of armour vehicles and enhance fuel economy. Growing need of AA5083 aluminium alloy paves a way to develop supplement aluminium alloys maintaining the military standards. It has been witnessed that AA 2xxx aluminium alloy, AA6xxx aluminium alloy and AA7xxx aluminium alloy are the potential material to supplement AA5083 aluminium alloy. Among those cited aluminium series alloys AA7xxx aluminium alloy (heat treatable) possesses high strength and can compete with armour grade steels. Earlier investigations revealed that layering of AA7xxx aluminium alloy can prevent spalling of rear portion of armour during ballistic impacts. Hence, present investigation deals with fabrication of hard layer (made of boron carbide) i.e. layer on AA 7075 aluminium alloy using friction stir processing with an intention of blunting the projectile in the initial impact and backing tough portion(AA7xxx aluminium alloy) to dissipate residual kinetic energy. An analytical approach has been adopted to unfold the ballistic performance of projectile. Penetration of projectile inside the armour has been resolved by considering by strain energy model analysis. Perforation shearing areas i.e. interface of projectile and armour is taken in to account for evaluation of penetration inside the armour. Fabricated surface composites (targets) were tested as per the military standard (JIS.0108.01) in a ballistic testing tunnel at Defence Metallurgical Research Laboratory (DMRL), Hyderabad in standardized testing conditions. Analytical results were well validated with experimental obtained one.

Keywords: AA7075 aluminium alloy, friction stir processing, boron carbide, ballistic performance, target

Procedia PDF Downloads 294
2393 Internal Audit and the Effectiveness and Efficiency of Operations in Hospitals

Authors: Naziru Suleiman

Abstract:

The ever increasing cases of financial frauds and corporate accounting scandals in recent years have raised more concern on the operation of internal control mechanisms and performance of the internal audit departments in organizations. In most cases the seeming presence of both the internal control system and internal audit in organizations do not prove useful as frauds errors and irregularities are being perpetuated. The aim of this study, therefore, is to assess the role of internal audit in achieving the objectives of internal control system of federal hospitals in Kano State from the perception of the respondents. The study used survey research design and generated data from primary source by means of questionnaire. A total number of 100 copies of questionnaire were administered out of which 68 were duly completed and returned. Cronbach’s alpha was used to test the internal validity of the various items in the constructs. Descriptive statistics, chi-square test, Mann Whitney U test and Kruskal Wallis ANOVA were employed for the analysis of data. The study finds that from the perception of the respondents, internal audit departments in Federal Hospitals in Kano State are effective and that they contribute positively to the overall attainment of the objectives of internal control system of these hospitals. There is no significant difference found on the views of the respondents from the three hospitals. Hence, the study concludes that strong and functional internal audit department is a basic requirement for effectiveness of operations of the internal control system. In the light of the findings, it is recommended that internal audit should continue to ensure that the objectives of internal control system of these hospitals are achieved through proper and adequate evaluation and review of the system.

Keywords: internal audit, internal control, federal hospitals, financial frauds

Procedia PDF Downloads 317
2392 An Investigation on the Internal Quality Assurance System of Higher Education in Indonesia

Authors: Andi Mursidi

Abstract:

This study aims to investigate why the internal quality assurance system as the basis for the assessment of external quality assurance systems is not well developed at universities in Indonesia. To answer this problem, technical analysis used single instrumental case study with the respondents from ten universities. The findings of this study are the internal quality assurance system that is applied so far (1) only to gain accreditation; and (2) considered as a liability rather than as a necessity to meet the demands of quality standards. It needs strong commitment from internal stakeholders at the college/university to establish internal quality assurance systems that exceed the national standards of higher education. A high quality college/ university will have a good accreditation rank.

Keywords: internal stakeholders, internal quality assurance system, commitment, higher education

Procedia PDF Downloads 253
2391 Hybrid Rocket Motor Performance Parameters: Theoretical and Experimental Evaluation

Authors: A. El-S. Makled, M. K. Al-Tamimi

Abstract:

A mathematical model to predict the performance parameters (thrusts, chamber pressures, fuel mass flow rates, mixture ratios, and regression rates during firing time) of hybrid rocket motor (HRM) is evaluated. The internal ballistic (IB) hybrid combustion model assumes that the solid fuel surface regression rate is controlled only by heat transfer (convective and radiative) from flame zone to solid fuel burning surface. A laboratory HRM is designed, manufactured, and tested for low thrust profile space missions (10-15 N) and for validating the mathematical model (computer program). The polymer material and gaseous oxidizer which are selected for this experimental work are polymethyle-methacrylate (PMMA) and polyethylene (PE) as solid fuel grain and gaseous oxygen (GO2) as oxidizer. The variation of various operational parameters with time is determined systematically and experimentally in firing of up to 20 seconds, and an average combustion efficiency of 95% of theory is achieved, which was the goal of these experiments. The comparison between recording fire data and predicting analytical parameters shows good agreement with the error that does not exceed 4.5% during all firing time. The current mathematical (computer) code can be used as a powerful tool for HRM analytical design parameters.

Keywords: hybrid combustion, internal ballistics, hybrid rocket motor, performance parameters

Procedia PDF Downloads 274
2390 Design of Lead-Lag Based Internal Model Controller for Binary Distillation Column

Authors: Rakesh Kumar Mishra, Tarun Kumar Dan

Abstract:

Lead-Lag based Internal Model Control method is proposed based on Internal Model Control (IMC) strategy. In this paper, we have designed the Lead-Lag based Internal Model Control for binary distillation column for SISO process (considering only bottom product). The transfer function has been taken from Wood and Berry model. We have find the composition control and disturbance rejection using Lead-Lag based IMC and comparing with the response of simple Internal Model Controller.

Keywords: SISO, lead-lag, internal model control, wood and berry, distillation column

Procedia PDF Downloads 607
2389 The Impact of Audit Committee Industry Expertise on Internal Audit Function

Authors: Abdulaziz Alzeban

Abstract:

This study examines whether internal audit function is indeed greater when audit committee members have industry expertise combined with auditing expertise. Data from a survey of 64 chief internal auditors from companies registered on the Saudi Stock Exchange TADAWL, provides results that suggest that when audit committee members possess both industry expertise and auditing expertise, the committee’s role in improving the quality of internal audit is enhanced. This outcome is concluded as one that can be generalized beyond the Saudi Arabian context.

Keywords: internal audit, audit committee, industry expertise, function

Procedia PDF Downloads 321
2388 Impact of Internal Control on Fraud Detection and Prevention: A Survey of Selected Organisations in Nigeria

Authors: Amos Olusola Akinola

Abstract:

The aim of this study is to evaluate the internal control system on fraud prevention in Nigerian business organizations. A survey research was undertaken in five organizations from the banking and manufacturing sectors in Nigeria using the simple random sampling technique and primary data was obtained with the aid structured questionnaire drawn on five likert’s scale. Four Hypotheses were formulated and tested using the T-test Statistics, Correlation and Regression Analysis at 95% confidence interval. It was discovered that internal control has a significant positive relationship with fraud prevention and that a weak internal control system permits fraudulent activities among staff. Based on the findings, it was recommended that organizations should continually and methodically review and evaluate the components of its internal control system whether activities are working as planned or not and that every organization should have pre-determined guidelines for conducting its operations and ensures compliance with these set guidelines while proactive steps should be taken to establish the independence of the internal audit by making the audit reportable to the governing council of an organization and not the chief executive officer.

Keywords: internal control, internal system, internal audit, fraud prevention, fraud detection

Procedia PDF Downloads 349
2387 CyberSecurity Malaysia: Towards Becoming a National Certification Body for Information Security Management Systems Internal Auditors

Authors: M. S. Razana, Z. W. Shafiuddin

Abstract:

Internal auditing is one of the most important activities for organizations that implement information security management systems (ISMS). The purpose of internal audits is to ensure the ISMS implementation is in accordance to the ISO/IEC 27001 standard and the organization’s own requirements for its ISMS. Competent internal auditors are the main element that contributes to the effectiveness of internal auditing activities. To realize this need, CyberSecurity Malaysia is now in the process of becoming a certification body that certifies ISMS internal auditors. The certification scheme will assess the competence of internal auditors in generic knowledge and skills in management systems, and also in ISMS-specific knowledge and skills. The certification assessment is based on the ISO/IEC 19011 Guidelines for auditing management systems, ISO/IEC 27007 Guidelines for information security management systems auditing and ISO/IEC 27001 Information security management systems requirements. The certification scheme complies with the ISO/IEC 17024 General requirements for bodies operating certification systems of persons. Candidates who pass the exam will be certified as an ISMS Internal Auditor, whose competency will be evaluated every three years.

Keywords: ISMS internal audit, ISMS internal auditor, ISO/IEC 17024, competence, certification

Procedia PDF Downloads 210
2386 Internal and External Validity in Experimental Economics

Authors: Helena Chytilova, Robin Maialeh

Abstract:

Experimental economics is subject to criticism with regards to frequently discussed trade-off between internal and external validity requirements, which seems to be critically flawed. Incompatibility of trade-off condition and condition of internal validity as a prerequisite for external validity is presented. In addition, the imprecise concept of artificiality found to be rather improving external validity, seems to strengthen illusory status of external versus internal validity tension. Internal validity will be further analysed with regards to Duhem-Quine problem, where unpredictability argument is significantly weakened trough application of inductivism within the illustrative hypothetical-deductive model. Discussion outlined above partially weakens critical arguments related to robustness of results in experimental economics, if perfectly controlled experimental environment is secured.

Keywords: Duhem-Quine problem, external validity, inductivism, internal validity

Procedia PDF Downloads 249