Search results for: tool wear rate
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 4359

Search results for: tool wear rate

4029 Burning Rate Response of Solid Fuels in Laminar Boundary Layer

Authors: A. M. Tahsini

Abstract:

Solid fuel transient burning behavior under oxidizer gas flow is numerically investigated. It is done using analysis of the regression rate responses to the imposed sudden and oscillatory variation at inflow properties. The conjugate problem is considered by simultaneous solution of flow and solid phase governing equations to compute the fuel regression rate. The advection upstream splitting method is used as flow computational scheme in finite volume method. The ignition phase is completely simulated to obtain the exact initial condition for response analysis. The results show that the transient burning effects which lead to the combustion instabilities and intermittent extinctions could be observed in solid fuels as the solid propellants.

Keywords: Extinction, Oscillation, Regression rate, Response, Transient burning.

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4028 Gas Lift Optimization to Improve Well Performance

Authors: Mohamed A. G. H. Abdalsadig, Amir Nourian, G. G. Nasr, Meisam Babaie

Abstract:

Gas lift optimization is becoming more important now a day in petroleum industry. A proper lift optimization can reduce the operating cost, increase the net present value (NPV) and maximize the recovery from the asset. A widely accepted definition of gas lift optimization is to obtain the maximum output under specified operating conditions. In addition, gas lift, a costly and indispensable means to recover oil from high depth reservoir entails solving the gas lift optimization problems. Gas lift optimization is a continuous process; there are two levels of production optimization. The total field optimization involves optimizing the surface facilities and the injection rate that can be achieved by standard tools softwares. Well level optimization can be achieved by optimizing the well parameters such as point of injection, injection rate, and injection pressure. All these aspects have been investigated and presented in this study by using experimental data and PROSPER simulation program. The results show that the well head pressure has a large influence on the gas lift performance and also proved that smart gas lift valve can be used to improve gas lift performance by controlling gas injection from down hole. Obtaining the optimum gas injection rate is important because excessive gas injection reduces production rate and consequently increases the operation cost.

Keywords: Optimization, production rate, reservoir pressure effect, gas injection rate effect, gas injection pressure.

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4027 Parametric Investigation of Diode and CO2 Laser in Direct Metal Deposition of H13 Tool Steel on Copper Substrate

Authors: M. Khalid Imran, Syed Masood, Milan Brandt, Sudip Bhattacharya, Jyotirmoy Mazumder

Abstract:

In the present investigation, H13 tool steel has been deposited on copper alloy substrate using both CO2 and diode laser. A detailed parametric analysis has been carried out in order to find out optimum processing zone for coating defect free H13 tool steel on copper alloy substrate. Followed by parametric optimization, the microstructure and microhardness of the deposited clads have been evaluated. SEM micrographs revealed dendritic microstructure in both clads. However, the microhardness of CO2 laser deposited clad was much higher compared to diode laser deposited clad.

Keywords: CO2 laser, Diode laser, Direct Metal Deposition, Microstructure, Microhardness, Porosity.

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4026 Assessing the Value of Virtual Worlds for Post- Secondary Instructors: A Survey of Innovators, Early Adopters and the Early Majority in Second Life

Authors: K. Westmoreland Bowers, Matthew W. Ragas, Jeffrey C. Neely

Abstract:

The purpose of this study was to assess the value of Second Life among post-secondary instructors with experience using Second Life as an educational tool. Using Everett Rogers-s diffusion of innovations theory, survey respondents (N = 162), were divided into three adopter categories: innovators, early adopters and the early majority. Respondents were from 15 countries and 25 academic disciplines, indicating the considerable potential this innovation has to be adopted across many different borders and in many areas of academe. Nearly 94% of respondents said they plan to use Second Life again as an educational tool. However, no significant differences were found in instructors- levels of satisfaction with Second Life as an educational tool or their perceived effect on student learning across adopter categories. On the other hand, instructors who conducted class fully in Second Life were significantly more satisfied than those who used Second Life as only a small supplement to a real-world class. Overall, personal interest factors, rather than interpersonal communication factors, most influenced respondents- decision to adopt Second Life as an educational tool. In light of these findings, theoretical implications are discussed and practical suggestions are provided.

Keywords: Second Life, Virtual Worlds, Educational Technology, Diffusion of Innovations

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4025 Spectral Coherence Analysis between Grinding Interaction Forces and the Relative Motion of the Workpiece and the Cutting Tool

Authors: Abdulhamit Donder, Erhan Ilhan Konukseven

Abstract:

Grinding operation is performed in order to obtain desired surfaces precisely in machining process. The needed relative motion between the cutting tool and the workpiece is generally created either by the movement of the cutting tool or by the movement of the workpiece or by the movement of both of them as in our case. For all these cases, the coherence level between the movements and the interaction forces is a key influential parameter for efficient grinding. Therefore, in this work, spectral coherence analysis has been performed to investigate the coherence level between grinding interaction forces and the movement of the workpiece on our robotic-grinding experimental setup in METU Mechatronics Laboratory.

Keywords: Coherence analysis, correlation, FFT, grinding, Hanning window, machining, Piezo actuator, reverse arrangements test, spectral analysis.

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4024 Bond Strength in Thermally Sprayed Gas Turbine Shafts

Authors: M.Jalali Azizpour, S.Norouzi, D.Sajedipour, H.Mohammadi majd, S.A.Hosseini, H.Talebi, A.Ghamari

Abstract:

In this paper, the bond strength of thermal spray coatings in high speed shafts has been studied. The metallurgical and mechanical studies has been made on the coated samples and shaft using optical microscopy, scanning electron microscopy (SEM).

Keywords: Thermal spray, Residual stress, Wear mechanism, HVOF, Gas compressor shafts

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4023 Taguchi-Based Six Sigma Approach to Optimize Surface Roughness for Milling Processes

Authors: Sky Chou, Joseph C. Chen

Abstract:

This paper focuses on using Six Sigma methodologies to improve the surface roughness of a manufactured part produced by the CNC milling machine. It presents a case study where the surface roughness of milled aluminum is required to reduce or eliminate defects and to improve the process capability index Cp and Cpk for a CNC milling process. The six sigma methodology, DMAIC (design, measure, analyze, improve, and control) approach, was applied in this study to improve the process, reduce defects, and ultimately reduce costs. The Taguchi-based six sigma approach was applied to identify the optimized processing parameters that led to the targeted surface roughness specified by our customer. A L9 orthogonal array was applied in the Taguchi experimental design, with four controllable factors and one non-controllable/noise factor. The four controllable factors identified consist of feed rate, depth of cut, spindle speed, and surface roughness. The noise factor is the difference between the old cutting tool and the new cutting tool. The confirmation run with the optimal parameters confirmed that the new parameter settings are correct. The new settings also improved the process capability index. The purpose of this study is that the Taguchi–based six sigma approach can be efficiently used to phase out defects and improve the process capability index of the CNC milling process.

Keywords: CNC machining, Six Sigma, Surface roughness, Taguchi methodology.

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4022 Influence of Thermal and Mechanical Shocks to Cutting Edge Tool Life

Authors: Robert Cep, Lenka Ocenasova, Jana Novakova, Karel Kouril, Jan Valicek, Branimir Barisic

Abstract:

This paper deals with the problem of thermal and mechanical shocks, which rising during operation, mostly at interrupted cut. Here will be solved their impact on the cutting edge tool life, the impact of coating technology on resistance to shocks and experimental determination of tool life in heating flame. Resistance of removable cutting edges against thermal and mechanical shock is an important indicator of quality as well as its abrasion resistance. Breach of the edge or its crumble may occur due to cyclic loading. We can observe it not only during the interrupted cutting (milling, turning areas abandoned hole or slot), but also in continuous cutting. This is due to the volatility of cutting force on cutting. Frequency of the volatility in this case depends on the type of rising chips (chip size element). For difficult-to-machine materials such as austenitic steel particularly happened at higher cutting speeds for the localization of plastic deformation in the shear plane and for the inception of separate elements substantially continuous chips. This leads to variations of cutting forces substantially greater than for other types of steel.

Keywords: Cutting Tool Life, Heating, Mechanical Shocks, Thermal Shocks

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4021 Modelling Conditional Volatility of Saving Rate by a Time-Varying Parameter Model

Authors: Katleho D. Makatjane, Kalebe M. Kalebe

Abstract:

The present paper used time-varying parameters which are based on the score function of a probability density at time t to model volatility of saving rate. We used a scaled likelihood function to update the parameters of the model overtime. Our results revealed high diligence of time-varying since the location parameter is greater than zero. Furthermore, we discovered a leptokurtic condition on saving rate’s distribution. Kapetanios, Shin-Shell Nonlinear Augmented Dickey-Fuller (KSS-NADF) test showed that the saving rate has a nonlinear unit root; therefore, it can be modeled by a generalised autoregressive score (GAS) model. Additionally, value at risk (VaR) and conditional tail expectation (CTE) indicate that 99% of the time people in Lesotho are saving more than spending. This puts the economy in high risk of not expanding. Therefore, the monetary policy committee (MPC) of Lesotho should revise their monetary policies towards this high saving rates risk.

Keywords: Generalized autoregressive score, time-varying, saving rate, Lesotho.

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4020 Value Engineering and Its Effect in Reduction of Industrial Organization Energy Expenses

Authors: Habibollah Najafi, Amir Abbas Yazdani, Hosseinali Nahavandi

Abstract:

The review performed on the condition of energy consumption & rate in Iran, shows that unfortunately the subject of optimization and conservation of energy in active industries of country lacks a practical & effective method and in most factories, the energy consumption and rate is more than in similar industries of industrial countries. The increasing demand of electrical energy and the overheads which it imposes on the organization, forces companies to search for suitable approaches to optimize energy consumption and demand management. Application of value engineering techniques is among these approaches. Value engineering is considered a powerful tool for improving profitability. These tools are used for reduction of expenses, increasing profits, quality improvement, increasing market share, performing works in shorter durations, more efficient utilization of sources & etc. In this article, we shall review the subject of value engineering and its capabilities for creating effective transformations in industrial organizations, in order to reduce energy costs & the results have been investigated and described during a case study in Mazandaran wood and paper industries, the biggest consumer of energy in north of Iran, for the purpose of presenting the effects of performed tasks in optimization of energy consumption by utilizing value engineering techniques in one case study.

Keywords: Value Engineering (VE), Expense, Energy, Industrial

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4019 Development of a Complete Single Jet Common Rail Injection System Gas Dynamic Model for Hydrogen Fueled Engine with Port Injection Feeding System

Authors: Mohammed Kamil, M. M. Rahman, Rosli A. Bakar

Abstract:

Modeling of hydrogen fueled engine (H2ICE) injection system is a very important tool that can be used for explaining or predicting the effect of advanced injection strategies on combustion and emissions. In this paper, a common rail injection system (CRIS) is proposed for 4-strokes 4-cylinders hydrogen fueled engine with port injection feeding system (PIH2ICE). For this system, a numerical one-dimensional gas dynamic model is developed considering single injection event for each injector per a cycle. One-dimensional flow equations in conservation form are used to simulate wave propagation phenomenon throughout the CR (accumulator). Using this model, the effect of common rail on the injection system characteristics is clarified. These characteristics include: rail pressure, sound velocity, rail mass flow rate, injected mass flow rate and pressure drop across injectors. The interaction effects of operational conditions (engine speed and rail pressure) and geometrical features (injector hole diameter) are illustrated; and the required compromised solutions are highlighted. The CRIS is shown to be a promising enhancement for PIH2ICE.

Keywords: Common rail, hydrogen engine, port injection, wave propagation.

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4018 WormHex: A Volatile Memory Analysis Tool for Retrieval of Social Media Evidence

Authors: Norah Almubairik, Wadha Almattar, Amani Alqarni

Abstract:

Social media applications are increasingly being used in our everyday communications. These applications utilise end-to-end encryption mechanisms which make them suitable tools for criminals to exchange messages. These messages are preserved in the volatile memory until the device is restarted. Therefore, volatile forensics has become an important branch of digital forensics. In this study, the WormHex tool was developed to inspect the memory dump files for Windows and Mac based workstations. The tool supports digital investigators by enabling them to extract valuable data written in Arabic and English through web-based WhatsApp and Twitter applications. The results confirm that social media applications write their data into the memory, regardless of the operating system running the application, with there being no major differences between Windows and Mac.

Keywords: Volatile memory, REGEX, digital forensics, memory acquisition

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4017 A Comparative Study of Malware Detection Techniques Using Machine Learning Methods

Authors: Cristina Vatamanu, Doina Cosovan, Dragoş Gavriluţ, Henri Luchian

Abstract:

In the past few years, the amount of malicious software increased exponentially and, therefore, machine learning algorithms became instrumental in identifying clean and malware files through (semi)-automated classification. When working with very large datasets, the major challenge is to reach both a very high malware detection rate and a very low false positive rate. Another challenge is to minimize the time needed for the machine learning algorithm to do so. This paper presents a comparative study between different machine learning techniques such as linear classifiers, ensembles, decision trees or various hybrids thereof. The training dataset consists of approximately 2 million clean files and 200.000 infected files, which is a realistic quantitative mixture. The paper investigates the above mentioned methods with respect to both their performance (detection rate and false positive rate) and their practicability.

Keywords: Detection Rate, False Positives, Perceptron, One Side Class, Ensembles, Decision Tree, Hybrid methods, Feature Selection.

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4016 Computational Tool for Techno-Economical Evaluation of Steam/Oxygen Fluidized Bed Biomass Gasification Technologies

Authors: Gabriela-Alina Dumitrel, Teodor Todinca, Carmen Holotescu, Cosmina-Mariana Militaru

Abstract:

The paper presents a computational tool developed for the evaluation of technical and economic advantages of an innovative cleaning and conditioning technology of fluidized bed steam/oxygen gasifiers outlet product gas. This technology integrates into a single unit the steam gasification of biomass and the hot gas cleaning and conditioning system. Both components of the computational tool, process flowsheet and economic evaluator, have been developed under IPSEpro software. The economic model provides information that can help potential users, especially small and medium size enterprises acting in the regenerable energy field, to decide the optimal scale of a plant and to better understand both potentiality and limits of the system when applied to a wide range of conditions.

Keywords: biomass, CHP units, economic evaluation, gasification.

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4015 CAGE Questionnaire as a Screening Tool for Hazardous Drinking in an Acute Admissions Ward: Frequency of Application and Comparison with AUDIT-C Questionnaire

Authors: Ammar Ayad Issa Al-Rifaie, Zuhreya Muazu, Maysam Ali Abdulwahid, Dermot Gleeson

Abstract:

The aim of this audit was to examine the efficiency of alcohol history documentation and screening for hazardous drinkers at the Medical Admission Unit (MAU) of Northern General Hospital (NGH), Sheffield, to identify any potential for enhancing clinical practice. Data were collected from medical clerking sheets, ICE system and directly from 82 patients by three junior medical doctors using both CAGE questionnaire and AUDIT-C tool for newly admitted patients to MAU in NGH, in the period between January and March 2015. Alcohol consumption was documented in around two-third of the patient sample and this was documented fairly accurately by health care professionals. Some used subjective words such as 'social drinking' in the alcohol units’ section of the history. CAGE questionnaire was applied to only four patients and none of the patients had documented advice, education or referral to an alcohol liaison team. AUDIT-C tool had identified 30.4%, while CAGE 10.9%, of patients admitted to the NGH MAU as hazardous drinkers. The amount of alcohol the patient consumes positively correlated with the score of AUDIT-C (Pearson correlation 0.83). Re-audit is planned to be carried out after integrating AUDIT-C tool as labels in the notes and presenting a brief teaching session to junior doctors. Alcohol misuse screening is not adequately undertaken and no appropriate action is being offered to hazardous drinkers. CAGE questionnaire is poorly applied to patients and when satisfactory and adequately used has low sensitivity to detect hazardous drinkers in comparison with AUDIT-C tool. Re-audit of alcohol screening practice after introducing AUDIT-C tool in clerking sheets (as labels) is required to compare the findings and conclude the audit cycle.

Keywords: Alcohol screening, AUDIT-C, CAGE, Hazardous drinking.

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4014 3D CFD Modelling of the Airflow and Heat Transfer in Cold Room Filled with Dates

Authors: Zina Ghiloufi, Tahar Khir

Abstract:

A transient three-dimensional computational fluid dynamics (CFD) model is developed to determine the velocity and temperature distribution in different positions cold room during pre-cooling of dates. The turbulence model used is the k-ω Shear Stress Transport (SST) with the standard wall function, the air. The numerical results obtained show that cooling rate is not uniform inside the room; the product at the medium of room has a slower cooling rate. This cooling heterogeneity has a large effect on the energy consumption during cold storage.

Keywords: Numerical simulation, CFD, k-ω (SST), cold room, dates, cooling rate.

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4013 Improving the Dissolution Rate of Folic Acid via the Antisolvent Vapour Precipitation

Authors: J. Y. Tan, L. C. Lum, M. G. Lee, S. Mansouri, K. Hapgood, X. D. Chen, M. W. Woo

Abstract:

Folic acid (FA) is known to be an important supplement to prevent neural tube defect (NTD) in pregnant women. Similar to some commercial formulations, sodium bicarbonate solution is used as a solvent for FA. This work uses the antisolvent vapour precipitation (AVP), incorporating ethanol vapour as the convective drying medium in place of air to produce branch-like micro-structure FA particles. Interestingly, the dissolution rate of the resultant particle is 2-3 times better than the particle produce from conventional air drying due to the higher surface area of particles produced. The higher dissolution rate could possibly improve the delivery and absorption of FA in human body. This application could potentially be extended to other commercial products, particularly in less soluble drugs to improve its solubility.

Keywords: Absorption, antisolvent vapour precipitation, dissolution rate, folic acid.

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4012 Finite Element Prediction on the Machining Stability of Milling Machine with Experimental Verification

Authors: Jui P. Hung, Yuan L. Lai, Hui T. You

Abstract:

Chatter vibration has been a troublesome problem for a machine tool toward the high precision and high speed machining. Essentially, the machining performance is determined by the dynamic characteristics of the machine tool structure and dynamics of cutting process, which can further be identified in terms of the stability lobe diagram. Therefore, realization on the machine tool dynamic behavior can help to enhance the cutting stability. To assess the dynamic characteristics and machining stability of a vertical milling system under the influence of a linear guide, this study developed a finite element model integrated the modeling of linear components with the implementation of contact stiffness at the rolling interface. Both the finite element simulations and experimental measurements reveal that the linear guide with different preload greatly affects the vibration behavior and milling stability of the vertical column spindle head system, which also clearly indicate that the predictions of the machining stability agree well with the cutting tests. It is believed that the proposed model can be successfully applied to evaluate the dynamics performance of machine tool systems of various configurations.

Keywords: Machining stability, Vertical milling machine, Linearguide, Contact stiffness.

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4011 Variable Rate Superorthogonal Turbo Code with the OVSF Code Tree

Authors: Insah Bhurtah, P. Clarel Catherine, K. M. Sunjiv Soyjaudah

Abstract:

When using modern Code Division Multiple Access (CDMA) in mobile communications, the user must be able to vary the transmission rate of users to allocate bandwidth efficiently. In this work, Orthogonal Variable Spreading Factor (OVSF) codes are used with the same principles applied in a low-rate superorthogonal turbo code due to their variable-length properties. The introduced system is the Variable Rate Superorthogonal Turbo Code (VRSTC) where puncturing is not performed on the encoder’s final output but rather before selecting the output to achieve higher rates. Due to bandwidth expansion, the codes outperform an ordinary turbo code in the AWGN channel. Simulations results show decreased performance compared to those obtained with the employment of Walsh-Hadamard codes. However, with OVSF codes, the VRSTC system keeps the orthogonality of codewords whilst producing variable rate codes contrary to Walsh-Hadamard codes where puncturing is usually performed on the final output.

Keywords: CDMA, MAP Decoding, OVSF, Superorthogonal Turbo Code.

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4010 Optimal Straight Line Trajectory Generation in 3D Space using Deviation Algorithm

Authors: T. C. Manjunath, C. Ardil

Abstract:

This paper presents an efficient method of obtaining a straight-line motion in the tool configuration space using an articulated robot between two specified points. The simulation results & the implementation results show the effectiveness of the method.

Keywords: Bounded deviation algorithm, Straight line motion, Tool configuration space, Joint space, TCV.

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4009 Wetting Front Propagation during Quenching of Aluminum Plate by Water Spray

Authors: M. M. Seraj, M. S. Gadala

Abstract:

This study presents a systematic analysis of wetted region due to cooling of aluminum plate by water spray impingement with respect to different water flow rates, spray nozzle heights, and subcooling. Unlike jet impingement, the wetting is not commenced upon spray impingement and there is a delay in wetness of hot test surface. After initiation, the wetting (black zone) progresses gradually to cover all test plate and provides efficient cooling in nucleate boiling regime. Generally, spray cooling is found function of spray flow rate, spray-to-surface distance and water subcooling. Wetting delay is decreasing by increasing of spray flow rate until spray impact area is not become bigger that test surface. Otherwise, higher spray flow rate is not practically accelerated start of wetting. Very fast wetting due to spray cooling can be obtained by dense spray (high floe rate) discharged from adjacent nozzle to the test surface. Highly subcooling water spray also triggers earlier wetting of hot aluminum plate.

Keywords: Water spray, wetting, aluminum plate, flow rate.

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4008 PhilSHORE: Development of a WebGIS-Based Marine Spatial Planning Tool for Tidal Current Energy Resource Assessment and Site Suitability Analysis

Authors: Ma. Rosario Concepcion O. Ang, Luis Caezar Ian K. Panganiban, Charmyne B. Mamador, Oliver Dan G. De Luna, Michael D. Bausas, Joselito P. Cruz

Abstract:

PhilSHORE is a multi-site, multi-device and multicriteria decision support tool designed to support the development of tidal current energy in the Philippines. Its platform is based on Geographic Information Systems (GIS) which allows for the collection, storage, processing, analyses and display of geospatial data. Combining GIS tools with open source web development applications, PhilSHORE becomes a webGIS-based marine spatial planning tool. To date, PhilSHORE displays output maps and graphs of power and energy density, site suitability and site-device analysis. It enables stakeholders and the public easy access to the results of tidal current energy resource assessments and site suitability analyses. Results of the initial development show that PhilSHORE is a promising decision support tool for ORE project developments.

Keywords: GIS, Site Suitability Analysis, Tidal Current Energy Resource Assessment, WebGIS.

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4007 Elegant: An Intuitive Software Tool for Interactive Learning of Power System Analysis

Authors: Eduardo N. Velloso, Fernando M. N. Dantas, Luciano S. Barros

Abstract:

A common complaint from power system analysis students lies in the overly complex tools they need to learn and use just to simulate very basic systems or just to check the answers to power system calculations. The most basic power system studies are power-flow solutions and short-circuit calculations. This paper presents a simple tool with an intuitive interface to perform both these studies and assess its performance in comparison with existent commercial solutions. With this in mind, Elegant is a pure Python software tool for learning power system analysis developed for undergraduate and graduate students. It solves the power-flow problem by iterative numerical methods and calculates bolted short-circuit fault currents by modeling the network in the domain of symmetrical components. Elegant can be used with a user-friendly Graphical User Interface (GUI) and automatically generates human-readable reports of the simulation results. The tool is exemplified using a typical Brazilian regional system with 18 buses. This study performs a comparative experiment with 1 undergraduate and 4 graduate students who attempted the same problem using both Elegant and a commercial tool. It was found that Elegant significantly reduces the time and labor involved in basic power system simulations while still providing some insights into real power system designs.

Keywords: Free- and open-source software, power-flow, power system analysis, Python, short-circuit.

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4006 The Buffer Gas Influence Rate on Absolute Cu Atoms Density with regard to Deposition

Authors: S. Sobhanian, H. Naghshara, N. Sadeghi, S. Khorram

Abstract:

The absolute Cu atoms density in Cu(2S1/2ÔåÉ2P1/2) ground state has been measured by Resonance Optical Absorption (ROA) technique in a DC magnetron sputtering deposition with argon. We measured these densities under variety of operation conditions: pressure from 0.6 μbar to 14 μbar, input power from 10W to 200W and N2 mixture from 0% to 100%. For measuring the gas temperature, we used the simulation of N2 rotational spectra with a special computer code. The absolute number density of Cu atoms decreases with increasing the N2 percentage of buffer gas at any conditions of this work. But the deposition rate, is not decreased with the same manner. The deposition rate variation is very small and in the limit of quartz balance measuring equipment accuracy. So we conclude that decrease in the absolute number density of Cu atoms in magnetron plasma has not a big effect on deposition rate, because the diffusion of Cu atoms to the chamber volume and deviation of Cu atoms from direct path (towards the substrate) decreases with increasing of N2 percentage of buffer gas. This is because of the lower mass of N2 atoms compared to the argon ones.

Keywords: Deposition rate, Resonance Optical Absorption, Sputtering.

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4005 The Characteristics of a Fair and Efficient Tax Auditing Information System as a Tool against Tax Evasion: A Theoretical Framework

Authors: Dimitris Balios, Stefanos Tantos

Abstract:

Economic growth and social evolution are connected to trust relationships in a society. The quality of the accounting information, the tax information system and the tax audit mechanism evolve multiple benefits in an economy. Tax evasion, the illegal practice where people and companies do not pay taxes, is a crime because of the negative effect in economy and society. In this paper, we describe a theoretical framework on the characteristics of a fair and efficient tax auditing information system which could be a tool against tax evasion, a tool for an economy to grow, especially in countries that face fluctuations in economic activity. We conclude that a fair and efficient tax auditing information system increases the reliability of tax administration, improves taxpayers’ tax compliance and causes a developmental trajectory for the economy.

Keywords: Auditing information system, auditing mechanism, tax evasion, taxation, quality of accounting information.

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4004 Machining Stability of a Milling Machine with Different Preloaded Spindle

Authors: Jui-Pin Hung, Qiao-Wen Chang, Kung-Da Wu, Yong-Run Chen

Abstract:

This study was aimed to investigate the machining stability of a spindle tool with different preloaded amount. To this end, the vibration tests were conducted on the spindle unit with different preload to assess the dynamic characteristics and machining stability of the milling machine. Current results demonstrate that the tool tip frequency response characteristics and the machining stabilities in X and Y direction are affected to change due to the different preload of spindle bearings. As found from the results, a high preloaded spindle tool shows higher limited cutting depth at mid position, while a spindle with low preload shows a higher limited depth. This indicates that the machining stability of a milling machine is affected to vary by the spindle unit when it was assembled with different bearing preload.

Keywords: Dynamic compliance, Bearing preload, Machining stability.

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4003 Automatically Generated and Marked E-Learning Exercises for Logistics Cost Accounting

Authors: Markus Siepermann, Christoph Siepermann

Abstract:

This paper presents the concept and realisation of an e-learning tool that provides predefined or automatically generated exercises concerning logistics cost accounting. Students may practise where and whenever they like to via the Internet. Their solutions are marked automatically by the tool while considering consecutive faults and without any intervention of lecturers.

Keywords: Automatic marking, e-learning environment, onlinepracticing, randomly-generated exercises.

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4002 Extraction of Fetal Heart Rate and Fetal Heart Rate Variability from Mother's ECG Signal

Authors: Khaldon Lweesy, Luay Fraiwan, Christoph Maier, Hartmut Dickhaus

Abstract:

This paper describes a new method for extracting the fetal heart rate (fHR) and the fetal heart rate variability (fHRV) signal non-invasively using abdominal maternal electrocardiogram (mECG) recordings. The extraction is based on the fundamental frequency (Fourier-s) theorem. The fundamental frequency of the mother-s electrocardiogram signal (fo-m) is calculated directly from the abdominal signal. The heart rate of the fetus is usually higher than that of the mother; as a result, the fundamental frequency of the fetal-s electrocardiogram signal (fo-f) is higher than that of the mother-s (fo-f > fo-m). Notch filters to suppress mother-s higher harmonics were designed; then a bandpass filter to target fo-f and reject fo-m is implemented. Although the bandpass filter will pass some other frequencies (harmonics), we have shown in this study that those harmonics are actually carried on fo-f, and thus have no impact on the evaluation of the beat-to-beat changes (RR intervals). The oscillations of the time-domain extracted signal represent the RR intervals. We have also shown in this study that zero-to-zero evaluation of the periods is more accurate than the peak-to-peak evaluation. This method is evaluated both on simulated signals and on different abdominal recordings obtained at different gestational ages.

Keywords: Aabdominal ECG, fetal heart rate variability, frequency harmonics, fundamental frequency.

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4001 Dynamic Response of Strain Rate Dependent Glass/Epoxy Composite Beams Using Finite Difference Method

Authors: M. M. Shokrieh, A. Karamnejad

Abstract:

This paper deals with a numerical analysis of the transient response of composite beams with strain rate dependent mechanical properties by use of a finite difference method. The equations of motion based on Timoshenko beam theory are derived. The geometric nonlinearity effects are taken into account with von Kármán large deflection theory. The finite difference method in conjunction with Newmark average acceleration method is applied to solve the differential equations. A modified progressive damage model which accounts for strain rate effects is developed based on the material property degradation rules and modified Hashin-type failure criteria and added to the finite difference model. The components of the model are implemented into a computer code in Mathematica 6. Glass/epoxy laminated composite beams with constant and strain rate dependent mechanical properties under dynamic load are analyzed. Effects of strain rate on dynamic response of the beam for various stacking sequences, load and boundary conditions are investigated.

Keywords: Composite beam, Finite difference method, Progressive damage modeling, Strain rate.

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4000 An Automatic Tool for Checking Consistency between Data Flow Diagrams (DFDs)

Authors: Rosziati Ibrahim, Siow Yen Yen

Abstract:

System development life cycle (SDLC) is a process uses during the development of any system. SDLC consists of four main phases: analysis, design, implement and testing. During analysis phase, context diagram and data flow diagrams are used to produce the process model of a system. A consistency of the context diagram to lower-level data flow diagrams is very important in smoothing up developing process of a system. However, manual consistency check from context diagram to lower-level data flow diagrams by using a checklist is time-consuming process. At the same time, the limitation of human ability to validate the errors is one of the factors that influence the correctness and balancing of the diagrams. This paper presents a tool that automates the consistency check between Data Flow Diagrams (DFDs) based on the rules of DFDs. The tool serves two purposes: as an editor to draw the diagrams and as a checker to check the correctness of the diagrams drawn. The consistency check from context diagram to lower-level data flow diagrams is embedded inside the tool to overcome the manual checking problem.

Keywords: Data Flow Diagram, Context Diagram, ConsistencyCheck, Syntax and Semantic Rules

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