Window-dressing in German interwar balance sheets

German accounting rules value assets and liabilities asymmetricallyand thus lead to grossly distorted balance sheets. In the interwardebate on a reform of disclosure regulation, financial expertsconsidered the (undisclosed) tax balance sheet, which had to bedrawn up separately for the corporate tax assessment, as a paradigmfor adequate financial disclosure. However, due to tax secrecy thaywere barred from analyzing tax documents. Using archival evidence,we analyze tax balance sheets from which the reliability of disclosedbalance sheets of the interwar period can be assessed. It emergesthat companies overstated their profits in the middand late 1920s,but grossly understated them in the Nazi economy.

Fact-Sheets zum Wandel der Schweizer Parteien : Ergebnisse aus dem Nationalfonds-Projekt ,,Die Schweizer Parteiorganisationen im letzten Drittel des 20. Jahrhunderts"

Das Nationalfonds-Projekt, aus dem die hier vorliegenden Ergebnisse stammen, befasst sich mit dem Wandel der Schweizer Parteien im letzten Drittel des 20. Jahrhunderts. Das Schwer- gewicht liegt bei den Parteiorganisation der Kantonalparteien. Untersucht wird die Frage, wie weit sich die Schweizer Parteien zu professionell geführten Wählerparteien entwickeln, die sich immer mehr von ihrer Basis entfernen. Das Projekt gibt Auskunft über die Ressourcen der Kantonalparteien und damit auch über ihre Möglichkeiten, die Politik aktiv mitzugestal- ten.

Development of data sheets for statistical evaluation of fatigue data

To enable a mathematically and physically sound execution of the fatigue test and a correct interpretation of its results, statistical evaluation methods are used to assist in the analysis of fatigue testing data. The main objective of this work is to develop step-by-stepinstructions for statistical analysis of the laboratory fatigue data. The scopeof this project is to provide practical cases about answering the several questions raised in the treatment of test data with application of the methods and formulae in the document IIW-XIII-2138-06 (Best Practice Guide on the Statistical Analysis of Fatigue Data). Generally, the questions in the data sheets involve some aspects: estimation of necessary sample size, verification of the statistical equivalence of the collated sets of data, and determination of characteristic curves in different cases. The series of comprehensive examples which are given in this thesis serve as a demonstration of the various statistical methods to develop a sound procedure to create reliable calculation rules for the fatigue analysis.

Effect of pulps fractionation on formation and strength properties of laboratory hand sheets

The objectives of the work were to study the effect of dewatering time varying on formation properties of papersheets, to determine the role of fines fraction in creation of paper with good formation and strength properties of papersheets, and also to study the effect of charge modification of fibers fractionations on formation properties of handsheets. The paper formation is one of the most important structural properties of paper. This property has effect on physical and optical characteristics of paper. In thi work the effect of formation on tensile strength was determined. The formation properties were analyzed by using the AMBERTEC Beta Formation Tester. The PAM addition as a f;locculant agent did some changes in the formation of paper. Paper sheets were also made from different furnishes of both birch and pine pulps. The fibers particles as a fines have great effect on drainability changes. Fines fraction played important role in papermaking. The two kinds of pulps (pine and birch pulps) were also used in this work for investigation of fines role. As it was expected the fines fraction gave positive effect on paper formation, but when fines fraction was added above initial fines content the formation of paper was deteriorated. The effect of paper formation on tensile strength was also determined. In many cases the poor formation of paper had negative effect on strength properties of paper..

Buckling analysis of PVC sheets with RIB

This study has a technical and applied character. A PVC structured wall pipe can be produced by spirally winding a ribbed sheet having a male-female lock, chemically welded by an adhesive. These pipes are "flexible" and are used mainly in underground installations, to convey fluids in free duct regime. Initial studies have indicated that the buckling resistance of the ribs from the sheet coiling to the tube manufacturing is the critical design parameter. This study presents the theoretical analytical development in order to obtain the critical buckling moment of these sheets. This analysis uses concepts initially developed to calculate buckling resistance in monosymmetrical profiles that are very used in the metallic structure industry. Since the material used was PVC, that has different mechanical properties than steel and aluminum, it was necessary to consider the differences in the analytical treatment. It is important to emphasize that the results obtained are product of the co-operative work of engineers from industry and university.

Weldability of powder bed fusion fabricated stainless steel 316L sheets to cold rolled sheet metal

Weldability of powder bed fusion (PBF) fabricated components has come to discussion in past two years due to resent developments in the PBF technology and limited size of the machines used in the fabrication process. This study concentrated on effects of energy input of welding on mechanical properties and microstructural features of welds between PBF fabricated stainless steel 316L sheets and cold rolled sheet metal of same composition by the means of destructive testing and microscopic analysis. Optical fiber diameter, laser power and welding speed were varied during the experiments that were executed following one variable at a time (OVAT) method. One of the problems of welded PBF fabricated components has been lower elongations at break comparing to conventionally manufactured components. Decreasing energy input of the laser keyhole welding decreased elongations at break of the welded specimens. Ultimate tensile strengths were not affected significantly by the energy input of the welding, but fracturing of the specimens welded using high energy input occurred from the weld metal. Fracturing of the lower energy input welds occurred from the PBF fabricated base metal. Energy input was found to be critical factor for mechanical properties of the welds. Multioriented grain growth and formation of neck at fusion zone boundary on the cold rolled side of the weld was detected and suspected to be result from weld pool flows caused by differences in molten weld pool behaviour between the PBF fabricated and cold rolled sides of the welds.

STUDIES ON THE CELL STRUCTURE AND MECHANICAL PROPERTIES OF NR/LATEX RECLAIM/HSR BASED MICROCELLULAR SHEETS

In natural rubber/high styrene resin microcellular sheets, part of natural rubber was replaced by latex reclaim prepared from waste latex products. The mechanical properties and cell structure of the products were evaluated. It was found that latex reclaim can replace about 30% of natural rubber without affecting the technical properties of the microcellular sheets.

Marine bacterial prodigiosin as dye for rubber latex, polymethyl methacrylate sheets and paper

Prodigiosin is known for its immunomodulatory, antibacterial, antimycotic, antimalarial, algicidal and anticancer activities. Here, we reported the evaluation of prodigiosin pigment as a dyeing agent in rubber latex, paper and polymethyl methacrylate (PMMA) so that it can be considered as an alternative to synthetic pigments. Maximum color shade was obtained in rubber sheet prepared with 0.5 parts per hundred gram of rubber (phr) pigment and PMMA sheet incorporated with 0.08 μg pigment. Results indicate scope for utilization of prodigiosin as dye for PMMA and rubber and also prodigiosin dyed paper as a pH indicator. Further, being a natural and water insoluble pigment, it is ecofriendly

Two isomeric reaction products: hydrogen-bonded sheets in methyl 4-(5-amino-3-phenyl-1H-pyrazol-1-yl)-3-nitrobenzoate and hydrogen-bonded chains of edge-fused rings in methyl 3-nitro-4-[(5-phenyl-1H-pyrazol-3-yl)amino] benzoate

In methyl 4-(5-amino-3-phenyl-1H-pyrazol-1-yl)-3-nitrobenzoate, C17H14N4O4, the molecules are linked into complex sheets by a combination of N-H center dot center dot center dot N, N-H center dot center dot center dot O and C - H center dot center dot center dot O hydrogen bonds. In the isomeric methyl 3-nitro-4-[(5-phenyl- 1H-pyrazol-3-yl)amino] benzoate, molecules exhibit a polarized molecular-electronic structure and are linked into chains of edge-fused rings by a combination of N-H center dot center dot center dot O and C - H center dot center dot center dot O hydrogen bonds.