5 resultados para Auditoria interna - Teses

em AMS Tesi di Dottorato - Alm@DL - Università di Bologna


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A wall film model has been implemented in a customized version of KIVA code developed at University of Bologna. Under the hypothesis of `thin laminar ow' the model simulates the dynamics of a liquid wall film generated by impinging sprays. Particular care has been taken in numerical implementation of the model. The major phenomena taken into account in the present model are: wall film formation by impinging spray; body forces, such as gravity or acceleration of the wall; shear stress at the interface with the gas and no slip condition on the wall; momentum contribution and dynamic pressure generated by the tangential and normal component of the impinging drops; film evaporation by heat exchange with wall and surrounding gas. The model doesn't consider the effect of the wavy film motion and suppose that all the impinging droplets adhere to the film. The governing equations have been integrated in space by using a finite volume approach with a first order upwind differencing scheme and they have been integrated in time with a fully explicit method. The model is validated using two different test cases reproducing PFI gasoline and DI Diesel engine wall film conditions.

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Combustion control is one of the key factors to obtain better performances and lower pollutant emissions for diesel, spark ignition and HCCI engines. An algorithm that allows estimating, as an example, the mean indicated torque for each cylinder, could be easily used in control strategies, in order to carry out cylinders trade-off, control the cycle to cycle variation, or detect misfires. A tool that allows evaluating the 50% of Mass Fraction Burned (MFB50), or the net Cumulative Heat Release (CHRNET), or the ROHR peak value (Rate of Heat Release), could be used to optimize spark advance or to detect knock in gasoline engines and to optimize injection pattern in diesel engines. Modern management systems are based on the control of the mean indicated torque produced by the engine: they need a real or virtual sensor in order to compare the measured value with the target one. Many studies have been performed in order to obtain an accurate and reliable over time torque estimation. The aim of this PhD activity was to develop two different algorithms: the first one is based on the instantaneous engine speed fluctuations measurement. The speed signal is picked up directly from the sensor facing the toothed wheel mounted on the engine for other control purposes. The engine speed fluctuation amplitudes depend on the combustion and on the amount of torque delivered by each cylinder. The second algorithm processes in-cylinder pressure signals in the angular domain. In this case a crankshaft encoder is not necessary, because the angular reference can be obtained using a standard sensor wheel. The results obtained with these two methodologies are compared in order to evaluate which one is suitable for on board applications, depending on the accuracy required.

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Non può dirsi ancora raggiunta una completa, appagante e condivisa definizione di criminalità organizzata: eppure tale concetto viene ampiamente utilizzato, entrando nel linguaggio comune e –soprattutto- in quello normativo e giurisprudenziale. Attraverso il susseguirsi di numerosi interventi legislativi, abbiamo assistito alla progressiva elaborazione del c.d. doppio binario: di una normativa, cioè, ad hoc per i reati di criminalità organizzata, caratterizzata da un rilevante arretramento delle ordinarie soglie di garanzia previste dall’ordinamento giuridico. Alla luce di prioritarie esigenze di legalità si giustifica l’impellente necessità di giungere alla elaborazione di una precisa definizione di criminalità organizzata. A tale fine, nel corso del presente lavoro, sono stati esaminati i principali approcci definitori individuati a livello socio-criminologico, giurisprudenziale ed in ambito normativo, con particolare attenzione al diritto penale e processual-penalistico; si è inoltre proceduto all’analisi delle principali definizioni riscontrabili a livello comunitario ed internazionale.

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Modern Internal Combustion Engines are becoming increasingly complex in terms of their control systems and strategies. The growth of the algorithms’ complexity results in a rise of the number of on-board quantities for control purposes. In order to improve combustion efficiency and, simultaneously, limit the amount of pollutant emissions, the on-board evaluation of two quantities in particular has become essential; namely indicated torque produced by the engine and the angular position where 50% of fuel mass injected over an engine cycle is burned (MFB50). The above mentioned quantities can be evaluated through the measurement of in-cylinder pressure. Nonetheless, at the time being, the installation of in-cylinder pressure sensors on vehicles is extremely uncommon mainly because of measurement reliability and costs. This work illustrates a methodological approach for the estimation of indicated torque and MFB50 that is based on the engine speed fluctuation measurement. This methodology is compatible with the typical on-board application restraints. Moreover, it requires no additional costs since speed can be measured using the system already mounted on the vehicle, which is made of a magnetic pick-up faced to a toothed wheel. The estimation algorithm consists of two main parts: first, the evaluation of indicated torque fluctuation based on speed measurement and secondly, the evaluation of the mean value of the indicated torque (over an engine cycle) and MFB50 by using the relationship with the indicated torque harmonic and other engine quantities. The procedure has been successfully applied to an L4 turbocharged Diesel engine mounted on-board a vehicle.

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La tesis estudia el principio de neutralidad en su vertiente interna y su aplicación efectiva en el IVA. Se centra en los principales aspectos de la configuración jurídica del impuesto: derecho de deducción, exenciones y tipos reducidos. Se realiza en primer lugar una aproximación teórica al principio desde un punto de vista jurídico y también económico. Una vez construido el principio se acomete una comparación de las distintas clases de impuestos indirectos que pueden establecerse y se analiza su cumplimiento del principio de neutralidad fiscal. El énfasis es mayor en los impuestos en cascada, impuestos monofásicos minoristas y en el IVA. El objetivo de la tesis es, por tanto, concretar el contenido del principio, desarrollar sus implicaciones económicas principales y analizar el grado de cumplimiento real de la Directiva IVA. Desde el punto de vista del derecho de deducción y de las exenciones el estudio se apoya en el análisis de la jurisprudencia del Tribunal de Justicia de la Unión Europea, donde se profundizará en cuestiones como la utilización de bienes de uso mixto, la consideración de costes como directos o generales y las formas de ejercicio del exceso de deducción (devolución y compensación). Además, la tesis muestra las principales excepciones al principio de neutralidad establecidas en la Directiva IVA: prohibiciones al derecho de deducción, exenciones y tipos reducidos. En esta parte también se apoyará el estudio en la jurisprudencia del TJUE, que ha construido en gran medida los criterios de interpretación de estas excepciones. En conclusión, el objetivo de la tesis es medir si la directiva IVA cumple con el principio de neutralidad fiscal, para lo que deberá haberse especificado primero su significado concreto y se habrá debido diferenciar entre sus dos dimensiones: interna y externa.