A first step towards a simple in-line shape compensation routine for the roll forming of high strength steel

The roll forming process is increasingly used in the automotive industry for the manufacture of structural and crash components from Ultra High Strength Steel (UHSS). Due to the high strength of UHSS (<1GPa) even small and commonly observed material property variations from coil to coil can result in significant changes in material yield and through that affect the final shape of the roll formed component. This requires the re-adjustment of tooling to compensate for shape defects and maintain part geometry resulting in costly downtimes of equipment. This paper presents a first step towards an in-line shape compensation method that based on the monitoring of roll load and torque allows for the estimation of shape defects and the subsequent re-adjustment of tooling for compensation. For this the effect of material property variation on common shape defects observed in the roll forming process as well as measurable process parameters such as roll load and torque needs to be understood. The effect of yield strength and material hardening on roll load and torque as well as longitudinal bow is investigated via experimental trials and numerical analysis. A regression analysis combined with Analysis of Variance (ANOVA) techniques is employed to establish the relationships between the process and material parameters and to determine their percentage influence on longitudinal bow, roll load and torque. The study will show that the level of longitudinal bow, one of the major shape defects observed in roll forming, can be estimated by variations in roll load and torque.

Judicial and Legislative Considerations in the Taxation of Compensation Receipts: An International Comparison

In 1995 the Federal Commissioner of Taxation released Taxation Ruling TR 95/35 - an attempt to comprehensively address the appropriate capital gains tax treatment of a receipt of compensation awarded either by the courts or via a settlement - still a lack of consensus regarding the appropriate treatment of such awards - a private binding ruling presently the only way a taxpayer can determine their liability with any certainty - the Australian position compared to that of the United Kingdom and Canada.

Active temperature compensation for an accelerometer based angle measuring device

An angle measuring device using a high performance and very compact accelerometer provides a new and exciting method for producing highly compact and accurate angle measuring devices. Accelerometers are micro-machined and are able to measure acceleration to a very high accuracy. By using gravity as a reference these compact devices can also be used for measuring angles of rotation. The inherent problem with these devices is that their response characteristic changes with temperature which is detrimental to measurement accuracy. This paper describes an effective method to overcome this problem using a temperature sensor and intelligent software to compensate for this drift characteristic. In order to demonstrate the effectiveness of this work, experiments have been developed and conducted with the results and analysis provided at the end
of this paper for discussion.

Effects of differential methods of compensation and employee empowerment on customer satisfaction and loyalty in service recovery

This research examined the effects of varying compensation (refund and replacement) and employee empowerment (empowered and non-empowered) in service recover situations, using a 2x2 experiment. Analysis was undertaken using mean contrasts and ANOVA's. Findings suggest that empowerment and refund independently impact on post recovery consumer loyalty and satisfaction, but there is no interaction effect.

Audit quality, auditor compensation and initial public offering underpricing

We jointly study the impact of audit quality on auditor compensation and initial public offering (IPO) underpricing using a sample of Australian firms going public over the period 1996–2003. We find that quality (Big Four) audit firms earn significantly higher fees than non-Big Four auditors, and audit quality is positively associated with IPO underpricing. The positive relation between audit quality and underpricing is more pronounced for small issues, IPOs underwritten by non-prestigious underwriters, and those that are not backed by venture capitalists. Taken together, our results suggest that quality auditors serve as a signalling device that enhances post-issue market value of equity.

The influence of guarantee compensation and fix on service recovery

This study employed a 3 x 2 full-factorial, between-subjects design experiment examining the influence of service guarantee compensation and fix on hotel guests’ satisfaction following invocation of a service guarantee. The study involved a sample of 390 online panel members. As expected, satisfaction is enhanced when the problem is corrected, however overcompensating guests beyond what was initially promised does not enhance satisfaction evaluations. Increasing compensation from the low to the medium (promised) level results in stronger satisfaction ratings when the problem is fixed versus when it is not.

Extending the Workers' Compensation Act 1987 (N.S.W.) to include independent contractors and to allow more highly paid workers to insure fully their income, with particular reference to engineers

In mid-1987, the existing workers’ compensation system in New South Wales was replaced by a new Scheme, called ‘WorkCover’. While WorkCover solved a number of the financial problems that had plagued its predecessor, its enactment created other issues. Furthermore, WorkCover has failed to deal with a number of gaps in providing compensation for occupational injuries, most notably those suffered by independent contractors. By combining a study of aspects of industrial law and industrial relations, this thesis will examine some of those problems and gaps, in particular: (a) Should WorkCover be amended to enable independent contractors to come within its ambit? (b) Should there be additional insurance cover available (known as ‘top-up’ insurance) to insure those parts of workers’ wages presently left unprotected by WorkCover? (c) Should workers be permitted to take out another form of ‘top-up’ insurance to increase the quantum of death cover presently provided by the Scheme? (d) Should independent contractors who arc permitted to enter WorkCover also be permitted to obtain the extended cover set out in (b) and (c) above? Where appropriate, the thesis compares WorkCover to the workers’ compensation schemes in other Australian jurisdictions. It develops each of the matters referred to above by referring to the results of the writer’s survey of members of the Institution of Engineers (NSW Branch) which was conducted in May and June 1991.

Protection and compensation in the influenza virus-specific CD8+ T cell response.

Influenza virus-specific CD8+ T cells generally recognize peptides derived from conserved, internal proteins that are not subject to antibody-mediated selection pressure. Prior exposure to any one influenza A virus (H1N1) can prime for a secondary CD8+ T cell response to a serologically different influenza A virus (H3N2). The protection afforded by this recall of established CD8+ T cell memory, although limited, is not negligible. Key characteristics of primary and secondary influenza-specific host responses are probed here with recombinant viruses expressing modified nucleoprotein (NP) and acid polymerase (PA) genes. Point mutations were introduced into the epitopes derived from the NP and PA such that they no longer bound the presenting H2Db MHC class I glycoprotein, and reassortant H1N1 and H3N2 viruses were made by reverse genetics. Conventional (C57BL/6J, H2b, and Ig+/+) and Ig-/- (muMT) mice were more susceptible to challenge with the single NP [HKx31 influenza A virus (HK)-NP] and PA (HK-PA) mutants, but unlike the Ig-/- mice, Ig+/+ mice were surprisingly resistant to the HK-NP/-PA double mutant. This virus was found to promote an enhanced IgG response resulting, perhaps, from the delayed elimination of antigen-presenting cells. Antigen persistence also could explain the increase in size of the minor KbPB1703 CD8+ T cell population in mice infected with the mutant viruses. The extent of such compensation was always partial, giving the impression that any virus-specific CD8+ T cell response operates within constrained limits. It seems that the relationship between protective humoral and cellular immunity is neither simple nor readily predicted.

Executive compensation and corporate governance with special reference to Bangladesh; some emerging issues

This discussion paper considers corporate governance issues associated with executive compensation arrangements. An historical perspective is used to demonstrate the absence of a sound empirically-based understanding of good corporate governance practices in relation to share-based payment arrangements. The paper provides an overview of issues including the potential earnings dilution and volatility effects of the introduction of regulations affecting executive remuneration. Potential future research questions have been framed addressing each of the major issues identified in this paper. We conclude that corporate regulators should ensure they are familiar with and consider best practice models for corporate governance when developing new, or revising existing business regulation. It is proposed that further research to remedy this deficiency would enable a more accurate assessment of the impact of management on accounting regulation and the better design and implementation of regulation.