73 resultados para Inheritance and transfer tax


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Pressure drop data are reported for two phase air-water flow through a vertical to horizontal 90° elbow bend set in 0.026 m i.d. pipe. The pressure drop in the vertical inlet tangent showed some significant differences to that found for straight vertical pipe. This was caused by the elbow bend partially choking the inflow resulting in a build-up of pressure and liquid in the vertical inlet riser and differences in the structure of the flow regimes when compared to the straight vertical pipe. The horizontal outlet tangent by contrast gave data in general agreement with literature even to exhibiting a drag reduction region at low liquid rates and gas velocities between 1 and 2 m s -1. The elbow bend pressure drop was best correlated in terms of le/d determined using the actual pressure loss in the inlet vertical riser. The data showed a general increase with fluid rates that tapered off at high fluid rates and exhibited a negative pressure region at low rates. The latter was attributed to the flow being smoothly accommodated by the bend when it passed from slug flow in the riser to smooth stratified flow in the outlet tangent. A general correlation was presented for the elbow bend pressure drop in terms of total Reynolds numbers. A modified Lockhart-Martinelli model gave prediction of the data.

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As semiconductor electronic devices scale to the nanometer range and quantum structures (molecules, fullerenes, quantum dots, nanotubes) are investigated for use in information processing and storage, it, becomes useful to explore the limits imposed by quantum mechanics on classical computing. To formulate the problem of a quantum mechanical description of classical computing, electronic device and logic gates are described as quantum sub-systems with inputs treated as boundary conditions, outputs expressed.is operator expectation values, and transfer characteristics and logic operations expressed through the sub-system Hamiltonian. with constraints appropriate to the boundary conditions. This approach, naturally, leads to a description of the subsystem.,, in terms of density matrices. Application of the maximum entropy principle subject to the boundary conditions (inputs) allows for the determination of the density matrix (logic operation), and for calculation of expectation values of operators over a finite region (outputs). The method allows for in analysis of the static properties of quantum sub-systems.

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This paper explores the nature of public acceptance of wind farms by investigating the discourses of support and objection to a proposed offshore scheme. It reviews research into opposition to wind farms, noting previous criticisms that this has tended to provide descriptive rather than explanatory insights and as a result, has not effectively informed the policy debate. One explanation is that much of this research has been conceived within an unreflective positivist research frame, which is inadequate in dealing with the subjectivity and value-basis of public acceptance of wind farm development. The paper then takes a case study of an offshore wind farm proposal in Northern Ireland and applies Q-Methodology to identify the dominant discourse of support and objection. It is argued that this provides new insights into the nature of wind farm conflicts, points to a number or recommendations for policy functions of an example of how this methodology can act as a potential bridge between positivist and post-positivist approaches to policy analysis.

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The objective of the work was to investigate the effect of compliant surfaces on the receptivity and bypass transition of a boundary layer. Hot wire measurements in the pre-transitional and transitional boundary layers on nine different compliant and one rigid surface with identical geometries were made. The experiments were conducted in air and the compliant surfaces were manufactured from gelatine covered by a 10 lm protective PVC film. The laminar boundary layer profiles and growth rate results were the same for all the surfaces. However, the receptivity of the laminar boundary layer to freestream disturbances increased close to the leading edge of each compliant surface. Further downstream the majority of the compliant surfaces were successful in reducing the receptivity to a value below that for the rigid surface. The transition onset position on the compliant surfaces ranged from 3% downstream to 20% upstream of the rigid surface position. It was concluded that compliant surfaces with optimum properties can reduce receptivity and delay transition.

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Ionic liquids (ILs) have attracted large amount of interest due to their unique properties. Although large effort has been focused on the investigation of their potential application, characterization of ILs properties and structure–property relationships of ILs are poorly understood. Computer aided molecular design (CAMD) of ionic liquids (ILs) can only be carried if predictive computational methods for the ILs properties are available. The limited availability of experimental data and their quality have been preventing the development of such tools. Based on experimental surface tension data collected from the literature and measured at our laboratory, it is here shown how a quantitative structure–property relationship (QSPR) correlation for parachors can be used along with an estimation method for the densities to predict the surface tensions of ILs. It is shown that a good agreement with literature data is obtained. For circa 40 ionic liquids studied a mean percent deviation (MPD) of 5.75% with a maximum deviation inferior to 16% was observed. A correlation of the surface tensions with the molecular volumes of the ILs was developed for estimation of the surface tensions at room temperature. It is shown that it can describe the experimental data available within a 4.5% deviation. The correlations here developed can thus be used to evaluate the surface tension of ILs for use in process design or in the CAMD of new ionic liquids.

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Based on experimental viscosity data collected from the literature and using density data obtained from a predictive method previously proposed by the authors, a group contribution method is proposed to estimate viscosity of imidazolium-, pyridinium-, and pyrrolidinium-based ILs containing hexafluorophosphate (PF6), tetrafluoroborate (BF4), bis(trifluoromethanesulfonyl) amide (Tf2N), chloride (Cl), acetate (CH3COO), methyl sulfate (MeSO4), ethyl sulfate (EtSO4), and trifluoromethanesulfonate (CF3SO3) anions, covering wide ranges of temperature, 293–393 K and viscosity, 4–21,000 cP. It is shown that a good agreement with literature data is obtained. For circa 500 data points of 29 ILs studied, a mean percent deviation (MPD) of 7.7% with a maximum deviation smaller than 28% was observed. 71.1% of the estimated viscosities present deviations smaller than 10% of the experimental values while only 6.4% have deviations larger than 20%. The group contribution method here developed can thus be used to evaluate the viscosity of new ionic liquids in wide ranges of temperatures at atmospheric pressure and, as data for new groups of cations and anions became available, can be extended to a larger range of ionic liquids.

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Aims: Burkholderia cepacia complex (Bcc) isolates causing pulmonary infection in cystic fibrosis (CF) patients grow within an acidic environment in the lung. As exposure to acid pH has been shown to increase intracellular inorganic polyphosphate (polyP) formation in some bacteria, we investigated the inter-relationship between acidic pH and polyP accumulation in Bcc isolates.

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A detailed theoretical analysis has been carried out to study efficient heating due to microwaves for one-dimensional (1D) oil–water emulsion samples placed on various ceramic, metallic (reflective) and ceramic–metallic composite supports. Two typical emulsion systems are considered such as oil-in-water (o/w) and water-in-oil (w/o). A preliminary study has been carried out via average power vs emulsion thickness diagram to estimate microwave power absorption within emulsion samples for various cases. The maxima in average power, also termed as ‘resonances’, are observed for specific emulsion thicknesses and the two consecutive resonances of significant magnitudes are termed as R1 and R2 modes. For both o/w and w/o emulsions, it is observed that microwave power absorption is enhanced in presence of metallic and composite supports during both R1 and R2 modes. The efficient heating strategies characterized by ‘large heating rates’ with ‘minimal thermal runaway’ i.e. uniform temperature distributions within the sample have been assessed for each type of emulsion. Based on the detailed spatial distributions of power and temperature for various cases, SiC-metallic composite support may be recommended as an optimal heating strategy for o/w samples with higher oil fractions (0.45) whereas metallic and Alumina-metallic composite supports may be favored for samples with smaller oil fractions (=0.3) during R1 mode. For w/o samples, SiC-metallic composite support may be suitable heating strategy for all ranges of water fractions during R1 mode. During R2 mode, metallic and Alumina-metallic composite supports are favored for both o/w and w/o emulsion samples. Current study recommends the efficient way to use microwaves in a single mode waveguide and the heating strategy can be suitably extended for heating of any other emulsions for which dielectric properties are easily measurable or available in the literature.