scholarly journals A Study of CFO and CEO Attributes: Cash and Operating Cycles as Determinant Measures of Success

2021 ◽  
Vol 21 (4) ◽  
2020 ◽  
Vol 65 (1) ◽  
pp. 163-170
Author(s):  
Eugen Răduca

The paper presents a model of centrifugal equipment for extracting honey made around an ATmega 328 processor, with which the Arduino Uno module is equipped. The created model is functional, being tested, and the practical results obtained would allow the transition to prototype equipment. The created model is flexible, allowing to obtain flexible operating cycles, with variable speeds, soft settable, in both directions of rotation. The number of frames from which the bee honey can be extracted is variable depending on the juicer itself, which is driven by the motor


2009 ◽  
Vol 2009 (1) ◽  
pp. 1-7 ◽  
Author(s):  
KWANGJUNE AHN ◽  
HEEWON CHAE ◽  
JAEYONG SONG ◽  
THERESA S. CHO

Metallurgist ◽  
2013 ◽  
Vol 56 (11-12) ◽  
pp. 799-806 ◽  
Author(s):  
Li Zhi ◽  
Wen Zhi ◽  
Su Fu-yong

Materials ◽  
2018 ◽  
Vol 11 (11) ◽  
pp. 2195 ◽  
Author(s):  
Dewi Utami ◽  
Ubaidillah ◽  
Saiful Mazlan ◽  
Fitrian Imaduddin ◽  
Nur Nordin ◽  
...  

This paper investigates the field-dependent rheological properties of magnetorheological (MR) fluid used to fill in MR dampers after long-term cyclic operation. For testing purposes, a meandering MR valve was customized to create a double-ended MR damper in which MR fluid flowed inside the valve due to the magnetic flux density. The test was conducted for 170,000 cycles using a fatigue dynamic testing machine which has 20 mm of stroke length and 0.4 Hz of frequency. Firstly, the damping force was investigated as the number of operating cycles increased. Secondly, the change in viscosity of the MR fluid was identified as in-use thickening (IUT). Finally, the morphological observation of MR particles was undertaken before and after the long-term operation. From these tests, it was demonstrated that the damping force increased as the number of operating cycles increases, both when the damper is turn on (on-state) and off (off-state). It is also observed that the particle size and shape changed due to the long operation, showing irregular particles.


Author(s):  
Zixi Han ◽  
Zixian Jiang ◽  
Sophie Ehrt ◽  
Mian Li

Abstract The design of a gas turbine compressor vane carrier (CVC) should meet mechanical integrity requirements on, among others, low-cycle fatigue (LCF). The number of cycles to the LCF failure is the result of cyclic mechanical and thermal strain effects caused by operating conditions on the components. The conventional LCF assessment is usually based on the assumption on standard operating cycles — supplemented by the consideration of predefined extreme operations and safety factors to compensate a potential underestimate on the LCF damage caused by multiple reasons such as non-standard operating cycles. However, real operating cycles can vary significantly from those standard ones considered in the conventional methods. The conventional prediction of LCF life can be very different from real cases, due to the included safety margins. This work presents a probabilistic method to estimate the distributions of the LCF life under varying operating conditions using operational fleet data. Finite element analysis (FEA) results indicate that the first ramp-up loading in each cycle and the turning time before hot-restart cycles are two predominant contributors to the LCF damage. A surrogate model of LCF damage has been built with regard to these two features to reduce the computational cost of FEA. Miner’s rule is applied to calculate the accumulated LCF damage on the component and then obtain the LCF life. The proposed LCF assessment approach has two special points. First, a new data processing technique inspired by the cumulative sum (CUSUM) control chart is proposed to identify the first ramp-up period of each cycle from noised operational data. Second, the probability mass function of the LCF life for a CVC is estimated using the sequential convolution of the single-cycle damage distribution obtained from operational data. The result from the proposed method shows that the mean value of the LCF life at a critical location of the CVC is significantly larger than the calculated result from the deterministic assessment, and the LCF lives for different gas turbines of the same class are also very different. Finally, to avoid high computational cost of sequential convolution, a quick approximation approach for the probability mass function of the LCF life is given. With the capability of dealing with varying operating conditions and noises in the operational data, the enhanced LCF assessment approach proposed in this work provides a probabilistic reference both for reliability analysis in CVC design, and for predictive maintenance in after-sales service.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Sawssan Jbir ◽  
Souhir Neifar ◽  
Yosra Makni Fourati

Purpose This paper aims to examine the impact of CEO (chief executive officer) compensation and CEO attributes on the level of tax aggressiveness of French companies. Design/methodology/approach The sample comprises 180 firm-year observations of 40 companies listed on the CAC 40 during the period ranging from 2008 to 2018. For the purpose of overcoming the problems of heteroscedasticity and autocorrelation, the authors apply the generalized least square panel regression. Findings This study’s results corroborate the importance of CEO compensation and CEO attributes as determinants of tax aggressiveness. In addition, the authors come up with the fact that CEO compensation has a negative effect on tax aggressiveness, and that older CEOs and CEOs with accounting expertise are negatively linked with tax aggressiveness. The authors also find out that there is a positive relationship between the CEO tenure and tax aggressiveness. Moreover, the authors report that foreign CEOs are more likely to engage in tax aggressiveness practices than local CEOs. Research limitations/implications The unavailability of all annual reports and the use of only one proxy to measure tax aggressiveness present limitations. This study shows significant implications for shareholders, regulators and researchers. As a matter of fact, shareholders will observe the effect of appointing a foreign CEO on the tax aggressiveness level. This study may also provide regulators with new ideas regarding the role of the CEO and its impact on aggressive decision-making. And it brings forth new insight for researchers through adding a foreign CEO as a new determinant of tax aggressiveness. Originality/value According to the authors’ knowledge, this study is the first to provide empirical evidence regarding the effect of both CEO compensation and CEO attributes on tax aggressiveness. It also looks into the impact of a foreign CEO on tax aggressiveness.


2006 ◽  
Vol 59 (5) ◽  
pp. 604-612 ◽  
Author(s):  
Martina Musteen ◽  
Vincent L. Barker ◽  
Virginia L. Baeten

2016 ◽  
Vol 58 (2) ◽  
pp. 503-533 ◽  
Author(s):  
Xin Qu ◽  
Majella Percy ◽  
Jenny Stewart ◽  
Fang Hu

Author(s):  
M. Ashok Kumar ◽  
S. Anbukumar ◽  
Amit Kumar Srivastava

FPSOs, moored permanently at deep seas, are more vulnerable to fatigue failures due to cyclic loads from environmental conditions and operating cycles. In welded structures, the fatigue crack initiation strongly depends on the structural geometry and the stress concentration. In this work, a parent conventional hull is taken and an equivalent hemispherical hull, which could be a refined shape hull structure with smooth transition joints, is created with equal volumes. In both the hulls, the common critical location selected for comparison is a stiffener on central girder of the hull structures and the fatigue damage at full load and ballast load conditions are calculated, for design life of 25 years, by using simplified fatigue assessment procedure and S-N curve. It is observed that the hemispherical hull structure components have higher fatigue capacity than the conventional hull structure.


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