Improving FEM crash simulation accuracy through local thickness estimation based on CAD data

In this paper, we present a method for estimating local thickness distribution in nite element models, applied to injection molded and cast engineering parts. This method features considerable improved performance compared to two previously proposed approaches, and has been validated against thickness measured by di erent human operators. We also demonstrate that the use of this method for assigning a distribution of local thickness in FEM crash simulations results in a much more accurate prediction of the real part performance, thus increasing the bene ts of computer simulations in engineering design by enabling zero-prototyping and thus reducing product development costs. The simulation results have been compared to experimental tests, evidencing the advantage of the proposed method. Thus, the proposed approach to consider local thickness distribution in FEM crash simulations has high potential on the product development process of complex and highly demanding injection molded and casted parts and is currently being used by Ford Motor Company.

The need for standardized tests to evaluate the reliability of data transport in wireless medical systems

Wireless medical systems are comprised of four stages, namely the medical device, the data transport, the data collection and the data evaluation stages. Whereas the performance of the first stage is highly regulated, the others are not. This paper concentrates on the data transport stage and argues that it is necessary to establish standardized tests to be used by medical device manufacturers to provide comparable results concerning the communication performance of the wireless networks used to transport medical data. Besides, it suggests test parameters and procedures to be used to produce comparable communication performance results.

The Main Determinants of the Use of the Cost Accounting System in Portuguese Local Government

This paper explores the main determinants of the use of the cost accounting system (CAS) in Portuguese local government (PLG). Regression analysis is used to study the fit of a model of accounting changes in PLG, focused on cost accounting systems oriented to activities and outputs. Based on survey data gathered from PLG, we have found that the use of information in decision-making and external reporting is still a mirage. We obtain evidence about the influence of the internal organizational context (especially the lack of support and difficulties in the CAS implementation) in the use for internal purposes, while the institutional environment (like external pressures to implement the CAS) appears to be more deterministic of the external use. Results strengthen the function of external reporting to legitimate the organization’s activities to external stakeholders. On the other hand, some control variables (like political competition, usefulness and experience) also evidence some explanatory power in the model. Some mixed results were found that appeal to further research in the future. Our empirical results contribute to understand the importance of interconnecting the contingency and institutional approaches to gain a clear picture of cost accounting changes in the public sector.