An Experimental Investigation of the Efficacy of Lawyers' Letters

2002 ◽  
Vol 21 (1) ◽  
pp. 79-93 ◽  
Author(s):  
Jack L. Krogstad ◽  
Mark H. Taylor ◽  
Maribeth J. Stock
Keyword(s):  
Experimental Study ◽  
Experimental Investigation ◽  
Lower Bound ◽  
Financial Statements ◽  
Law Students ◽  
Potential Loss

This experimental study investigates the efficacy of lawyers' letters in providing auditors with corroborating evidence about litigation contingencies. Fifty second- and third-year law students indicate their willingness to provide auditors with estimates of the likelihoods of unfavorable outcomes and potential damages for two realistic litigation cases. The findings indicate that (1) the potential loss of attorney-client privilege and (2) likelihoods of unfavorable litigation outcomes that approach auditors' lower bound for accrual both may inhibit lawyers' responses to auditors. Overall, these findings raise doubts about the efficacy of this widely utilized auditing procedure and lead to concerns about whether litigation contingencies and corresponding losses may be underreported in financial statements.

Experimental Investigation of Microcutting Mechanisms in Marble Grinding

2009 ◽  
Vol 131 (6) ◽  
Author(s):  
LJ. Tanovic ◽  
P. Bojanic ◽  
R. Puzovic ◽  
S. Klimenko
Keyword(s):  
Experimental Study ◽  
Experimental Investigation ◽  
Cutting Force ◽  
Surface Finish ◽  
Normal Component ◽  
Natural Material ◽  
Grinding Process ◽  
Force Component ◽  
Diamond Grain

This paper offers an experimental study of the microcutting mechanisms in marble grinding to aid the optimization of the marble grinding process. The necessity for investigating these mechanisms is dictated by the increased use of marble in many applications and the fact that grinding and polishing processes are the dominant technologies used to meet surface finish requirements in this natural material. The experiments are aimed at the determination of the normal component of the cutting force and of the grain traces in microcutting with a single diamond grain. The investigations carried out make provisions for establishing critical grain penetration and cutting depths and allow the prediction of the normal cutting force component as a function of grain penetration speed and depth.

An Experimental Investigation of Fracture Criteria for Combined Extension and Bending

1969 ◽  
Vol 91 (4) ◽  
pp. 841-849 ◽  
Author(s):  
R. H. Wynn ◽  
C. W. Smith
Keyword(s):  
Experimental Investigation ◽  
Lower Bound ◽  
Crack Closure ◽  
Crack Extension ◽  
Fracture Criterion ◽  
Fracture Criteria ◽  
Cylindrical Bending ◽  
Cracked Plates

Experiments were performed on cracked plates loaded in combined extension and approximately cylindrical bending. A fracture criterion was developed from the Sih-Hartranft bending theory, which, when modified to account for precatastrophic crack extension, agreed well with the experiments in regions where the crack remained open at fracture and appeared to provide a lower bound in the region where crack closure occurred.

Experimental Study on Sand and Cement Replacement by Termite Mound Soil

2019 ◽  
pp. 279-287
Author(s):  
Harish R ◽  
Ramesh S ◽  
Tharani A ◽  
Mageshkumar P
Keyword(s):  
Experimental Study ◽  
Experimental Investigation ◽  
Compressive Strength ◽  
Natural Environment ◽  
Fine Aggregate ◽  
Test Results ◽  
Termite Mound ◽  
Cement Concrete ◽  
Cement Ratio ◽  
Compressive Strength Of Concrete

This paper presents the results of an experimental investigation of the compressive strength of concrete cubes containing termite mound soil. The specimens were cast using M20 grade of concrete. Two mix ratios for replacement of sand and cement are of 1:1.7:2.7 and 1:1.5:2.5 (cement: sand: aggregate) with water- cement ratio of 0.45 and varying combination of termite mound soil in equal amount ranging from 30% and 40% replacing fine aggregate (sand) and cement from 10%,15%,20% were used. A total of 27 cubes, 18 cylinders and 6 beams were cast by replacing fine aggregate, specimens were cured in water for 7,14 and 28 days. The test results showed that the compressive strength of the concrete cubes increases with age and decreases with increasing percentage replacement of cement and increases with increasing the replacement of sand with termite mound soil cured in water. The study concluded that termite mound cement concrete is adequate to use for construction purposes in natural environment.

Experimental Investigation on the Use of Bispectral Analysis in Detecting Nonlinear Faults in Hydraulic Machines

2014 ◽  
Vol 606 ◽  
pp. 147-151 ◽  
Author(s):  
M.S. Somia Alfatih ◽  
M. Salman Leong ◽  
L.M. Hee
Keyword(s):  
Experimental Study ◽  
Experimental Investigation ◽  
Signal Processing ◽  
Spectral Analysis ◽  
Centrifugal Pump ◽  
Nonlinear Behavior ◽  
Suction Side ◽  
Bispectral Analysis ◽  
Detection And Identification ◽  
Hydraulic Machines

Bispectral analysis is one of the relatively more recent tools in signal processing used for detection and identification of higher harmonics in a signal. It is also acknowledged to be one of Higher Order Spectral Analysis (HOSA) effective tools for detecting nonlinear behavior in mechanical systems. In this study, vibration sources in a hydraulic machine which may have features of nonlinear behavior were investigated. An experimental study was undertaken to formulate a more sensitive and effective method using Bispectral analysis to diagnose cavitation in a centrifugal pump facility. Cavitation was induced on the suction side of the pump. The cavitation signal was analyzed with and without induced cavitation conditions at different locations on the pump, and analyzed using FFT and bispectrum methods. It was observed that bispectral analysis could be used as an early indicator of cavitation with changes for severity of cavitation.

Experimental investigation of slag/matte/metal/ tridymite equilibria in the Cu–Fe–O–S–Si system at 1473 K (1200°C), 1523 K (1250°C) and 1573 K (1300°C)

2020 ◽  
Vol 111 (5) ◽  
pp. 365-372
Author(s):  
Svetlana Sineva ◽  
Jeff Chen ◽  
Taufiq Hidayat ◽  
Maksym Shevchenko ◽  
Peter C. Hayes ◽  
...  
Keyword(s):  
Experimental Study ◽  
Experimental Investigation ◽  
High Temperature ◽  
Gas Phase ◽  
Closed System ◽  
Electron Probe ◽  
Quantitative Measurement ◽  
Experimental Information ◽  
X Ray ◽  
Fast Quenching

Abstract Laboratory experimental study was undertaken to characterise the four-phase slag/matte/metal/tridymite equilibria of the Cu-Fe-O-S-Si system at 1473 K [1200°C], 1523 K [1250° C] and 1573 [1300°C] in a "closed" system without interaction with gas phase. The research methodology involved high temperature equilibration, ultra-fast quenching of the equilibrated samples followed by quantitative measurement of the equilibrated phases by electron probe X-ray microanalysis. Attainment of chemical equilibrium was carefully checked by the 4-points test approach. The results obtained in the present study provide reliable fundamental experimental information, which is crucial for the development and optimisation of the multicomponent thermodynamic database for copper-containing systems.

Experimental Investigation and Parameter Optimization of Micro Holes Machining on Ti-6Al-4V Alloy

2015 ◽  
Vol 813-814 ◽  
pp. 332-336
Author(s):  
R.A. Aravind ◽  
Shivakumar Ganesh ◽  
Syed Mohammed Yasir ◽  
G. Madhan Mohan ◽  
Vijayan Krishnaraj ◽  
...  
Keyword(s):  
Experimental Study ◽  
Experimental Investigation ◽  
Process Parameters ◽  
Electric Discharge ◽  
Optimum Process ◽  
Grinding Process ◽  
Taguchi’S Method ◽  
Electro Discharge Machining ◽  
Micro Holes ◽  
Variance Approach

This paper presents an experimental study on the diametrical overcut and taper obtained during the machining of micro holes by electro-discharge machining (EDM). Many trials were taken by machining a 2.0 mm electrolytic copper rod to 0.50 mm under various conditions to analyse the effect of process parameters by wire electric discharge grinding process (WEDG). The optimum process parameters were determined by Taguchi’s method. Then a set of electrodes were produced with the determined optimum process parameters and were used to machine micro holes on Ti-6Al-4V alloy. The diameters of the holes were measured and the effects of various parameters were analysed for the variation in taper and diametrical overcut. The experimental results were analysed using analysis of variance approach.

Experimental Study of Effects of Bowed Blade on the Flow Field in a Cantilevered Stator Passage

2014 ◽  
Author(s):  
Ju Luo ◽  
Jun Hu ◽  
Zhiqiang Wang ◽  
Baofeng Tu
Keyword(s):  
Experimental Study ◽  
Experimental Investigation ◽  
Flow Field ◽  
Maximum Flow ◽  
Suction Side ◽  
Flow Fields ◽  
Compressor Blade ◽  
Blade Passage ◽  
Hole Pressure ◽  
Passage Vortex

This paper presents experimental investigation conducted on a 2-stage low speed axial research compressor with cantilevered stator vanes. Flow fields at four different axial locations in the radial stacking and bowed stator passage were measured at maximum flow point and near stall point using 4 five-hole pressure probes. The aim of the work is to study the effects of the bowed stators with hub clearance on the flow field of compressor blade passage. The investigations were conducted with the first stage of the compressor. The hub clearances of both original and bowed stators are 1.1% of span. The results show that the scale of the separation vortex, the hub leakage vortex and the lower passage vortex in the bowed blade passage becomes much smaller and the hub leakage vortex is closer to the suction side at near stall point, which causes a much smaller mixing loss in the blade passage.

scholarly journals A new concept of upflow clarification in activated sludge separation

1986 ◽  
Vol 13 (5) ◽  
pp. 517-522
Author(s):  
Arthur B. Sparling ◽  
David L. Woytowich
Keyword(s):  
Experimental Study ◽  
Experimental Investigation ◽  
Activated Sludge ◽  
Key Words ◽  
Laboratory Study ◽  
Removal Mechanism ◽  
Operating Characteristics ◽  
Activated Sludge System ◽  
Gravity Sedimentation ◽  
Settling Characteristics

An experimental investigation was conducted to evaluate a new concept of upflow clarification. A novel sludge removal mechanism that used the entire floor area for the removal of solids was incorporated in an upflow clarifier. The operating characteristics and design features of the continuous flux upflow clarifier (CFLUC) are described in detail. The laboratory study was conducted to determine the effectiveness of the CFLUC clarifier in separating sludges with different settling characteristics. The different sludge types were produced by an activated sludge system treating a synthetic dairy waste at four different food to microorganism (F: M) ratios. At low organic loadings (0.10–0.24 (g COD)(g MLVSS)−1 (d)−1), the CFLUC clarifier removed 70% of the pinpoint floe that remained during quiescent batch settling conditions. At high organic loadings (0.41–0.83 (g COD)(g MLVSS) −1 (d) −1), the CFLUC clarifier was capable of separating filamentous bulking sludges with poor settling characteristics. Based on the results of the experimental study the upflow clarifier effectively separated all sludge types over the range of organic loadings investigated. Key words: CFLUC clarifier, secondary clarification, upflow clarification, sludge blanket, bioflocculation, bulking sludge, gravity sedimentation.

Experimental investigation into transonic flows over tandem cavities

2001 ◽  
Vol 105 (1045) ◽  
pp. 119-124 ◽  
Author(s):  
N. Taborda ◽  
D. Bray ◽  
K. Knowles
Keyword(s):  
Experimental Study ◽  
Experimental Investigation ◽  
Mach Number ◽  
Pressure Distribution ◽  
Static Pressure ◽  
Transonic Flows ◽  
Wide Range ◽  
Different Dimensions

AbstractAn experimental study was conducted to analyse the pressure distribution along the floor of a cavity, with and without the presence of an upstream tandem cavity, at a constant freestream Mach number of about 0-911. Measurements were made for single cavities and the results compared with those obtained in the presence of an upstream tandem cavity. This comparison was made over a wide range of geometries, covering open to closed classes of cavities with both identical and different dimensions for the two cavities. The effect of the spacing between the two cavities was also studied. The downstream cavity is shown to be significantly affected by the presence of an upstream cavity, with both the overall net static pressure and its gradient being affected, dependent upon the class of cavity geometry and spacing under consideration.

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