91 resultados para Introductory accounting
Resumo:
Thermal reactions proceed optimally when they are rapidly heated to the highest tolerable temperature, held there for the shortest possible time and then quenched. This is explained through assessments of reaction kinetics in literature examples and models. Although presently available microwave equipment is better suited to rapid heating than resistance-heated systems, the findings do not depend upon the method of heating. Claims that microwave heated reactions proceed faster and more cleanly than their conventionally heated counterparts are valid only when comparably rapid heating and cooling cannot be obtained by conventional heating. These findings suggest that rigid adherence to the sixth principle of green chemistry, relating to the use of ambient temperature and pressure, may not always afford optimal results. © 2010 The Royal Society of Chemistry.
Resumo:
The radial vaneless diffuser, though comparatively simple in terms of geometry, poses a significant challenge in obtaining an accurate 1-D based performance prediction due to the swirling, unsteady and distorted nature of the flow field. Turbocharger compressors specifically, with the ever increasing focus on achieving a wide operating range, have been recognised to operate with significant regions of spanwise separated flow, particularly at off design conditions.
Using a combination of single passage Computational Fluid Dynamics (CFD) simulations and extensive gas stand test data for three geometries, the current study aims to evaluate the onset and impact of spanwise flow stratification in radial vaneless diffusers, and how the extent of the aerodynamic blockage presented to the flow throughout the diffuser varies with both geometry and operating condition. Having analysed the governing performance parameters and flow phenomena, a novel 1-D modelling method is presented and compared to an existing baseline method as well as test data to quantify the improvement in prediction accuracy achieved.
Resumo:
The radial vaneless diffuser, though comparatively simple in terms of geometry, poses a significant challenge in obtaining an accurate 1-D based performance prediction due to the swirling, unsteady and distorted nature of the flow field. Turbocharger compressors specifically, with the ever increasing focus on achieving a wide operating range, have been recognised to operate with significant regions of spanwise separated flow, particularly at off-design conditions.
Using a combination of single passage Computational Fluid Dynamics (CFD) simulations and extensive gas stand test data for three geometries, the current study aims to evaluate the onset and impact of spanwise aerodynamic blockage in radial vaneless diffusers, and how the extent of the blocked region throughout the diffuser varies with both geometry and operating condition. Having analysed the governing performance parameters and flow phenomena, a novel 1-D modelling method is presented and compared to an existing baseline method as well as test data to quantify the improvement in prediction accuracy achieved.
Resumo:
A significant increase in strength and performance of reinforced concrete, timber and metal beams may be achieved by adhesively bonding a fibre reinforced polymer composite, or metallic such as steel plate to the tension face of a beam. One of the major failure modes in these plated beams is the debonding of the plate from the original beam in a brittle manner. This is commonly attributed to the interfacial stresses between the adherends whose quantification has led to the development of many analytical solutions over the last two decades. The adherends are subjected to axial, bending and shear deformations. However, most analytical solutions have neglected the effect of shear deformation in adherends. Few solutions consider this effect approximately but are limited to one or two specific loading conditions. This paper presents a more rigorous solution for interfacial stresses in plated beams under an arbitrary loading with the shear deformation of the adherends duly considered in closed form using Timoshenko’s beam theory. The solution is general to linear elastic analysis of prismatic beams of arbitrary cross section under arbitrary loading with a plate of any thickness bonded either symmetrically or asymmetrically with respect to the span of the beam.
Resumo:
RC beams shear-strengthened with externally-bonded FRP side strips or U-strips usually fail by debonding. As such debonding occurs in a brittle manner at relatively small shear crack widths, some of the internal steel stirrups may not have reached yielding at beam shear failure. Consequently, the internal steel stirrups cannot be fully utilized. This adverse shear interaction between internal steel stirrups and external FRP strips may significantly reduce the benefit of shear-strengthening FRP but has not been considered by any of the existing FRP strengthening design guidelines. In this paper, an improved shear strength model capable of accounting for the effect of the above shear interaction is first presented, in which the unfavorable effect of shear interaction is reflected through a reduction factor (i.e. shear interaction factor). Using a large test database established in the present study, the performance of the proposed model as well as that of three other shear strength models is then assessed. This assessment shows that the proposed shear strength model performs better than the three existing models. The assessment also shows that the inclusion of the proposed shear interaction factor in the existing models can significantly improve their performance.
Resumo:
This paper contributes to the literature on public-sector reforms by proposing textual analysis as a useful research strategy to explore how reform archetypes and related ideas are deployed in the parliamentary debate and regulations advancing reforms. Public Administration (PA) (Wilson 1887; Weber 1922), New Public Management (NPM) (Hood 1991, 1995; Dunleavy and Hood 1994; Ferlie et al. 1996) and Public Governance (GOV) (Osborne 2010; Rhodes 1997) can be depicted as three different archetypes providing characteristic administrative ideas and concepts (i.e. interpretive schemes) and related tools and practices (i.e. structures and systems) which lead reforms. We use textual analysis to look into more than twenty years of Italian central government accounting reforms and investigate how the three administrative archetypes have evolved, intertwined and replaced each other. Textual analysis proves a useful tool to investigate reform processes and allows highlighting that in neo-Weberian countries, such as Italy, NPM and GOV, far from being revolutionary paradigms, may represent fashionable trends that did not leave significant traces in the practice and rhetoric of reforms. These results also suggest interesting implications for practitioners and policy makers.
Resumo:
Accounting has been viewed, especially through the lens of the recent managerial reforms, as a neutral technology that, in the hands of rational managers, can support effective and efficient decision making. However, the introduction of new accounting practices can be framed in a variety of ways, from value-neutral procedures to ideologically-charged instruments. Focusing on financial accounting, budgeting and performance management changes in the UK central government, and through extensive textual analysis and interviews in three government departments, this paper investigates: how accounting changes are discussed and introduced at the political level through the use of global discourses; and what strategies organisational actors subsequently use to talk about and legitimate such discourses at different organisational levels. The results shows that in political discussions there is a consistency between the discourses (largely NPM) and the accounting-related changes that took place. The research suggests that a cocktail of legitimation strategies was used by organisational actors to construct a sense of the changes, with authorisation, often in combination with, at the very least, rationalisation strategies most widely utilised. While previous literature posits that different actors tend to use the same rhetorical sequences during periods of change, this study highlights differences at different organisational levels.
Resumo:
Purpose
Neo-Durkheimian institutional theory, as developed by the anthropologist Mary Douglas, is proposed as a suitable theory base for undertaking cross-cultural accounting research. Her social theory provides a structure for examining within-country and cross-country actions and behaviours of different groups and communities. It avoids associating nations and cultures, instead contending any nation will comprise four different solidarities engaging in constant
dialogues. Further, it is a dynamic theory able to take account of cultural change.
Design/methodology/approach
The paper establishes a case for using neo-Durkheimian institutional theory in cross-cultural accounting research by specifying the key components of the theory and addressing common criticisms. To illustrate how the theory might be utilised in the domain of accounting and finance research, a comparative interpretation of the different experiences of financialization in Germany and the UK is provided drawing on Douglas’s grid-group schema.
Findings (mandatory)
Neo-Durkheimian institutional theory is deemed sufficiently capable of interpreting the
behaviours of different social groups and is not open to the same criticisms as Hofstede’s
work. Differences in Douglasian cultural dialogues in the post-1945 history of Germany and
the UK provide an explanation of the variations in the comparative experiences of
financialization.