Tax Credits Contingent Liabilities Brief March 11, 2010

The Tax Credits Contingent Liabilities Report was created by the Tax Research and Program Analysis Section of the Iowa Department of Revenue (IDR) for the benefit of the Revenue Estimating Conference (REC). This report is part of the Tax Credits Tracking and Analysis Program. The goal of the program is to provide a repository for information concerning the awarding, usage, and effectiveness of tax credits. This report forecasts tax credit claims assuming that all available awarded credits are issued and then, along with forecasted credits, are subsequently claimed.

Development of LRFD Procedures for Bridge Pile Foundations in Iowa, September 2011

In response to the mandate on Load and Resistance Factor Design (LRFD) implementations by the Federal Highway Administration (FHWA) on all new bridge projects initiated after October 1, 2007, the Iowa Highway Research Board (IHRB) sponsored these research projects to develop regional LRFD recommendations. The LRFD development was performed using the Iowa Department of Transportation (DOT) Pile Load Test database (PILOT). To increase the data points for LRFD development, develop LRFD recommendations for dynamic methods, and validate the results of LRFD calibration, 10 full-scale field tests on the most commonly used steel H-piles (e.g., HP 10 x 42) were conducted throughout Iowa. Detailed in situ soil investigations were carried out, push-in pressure cells were installed, and laboratory soil tests were performed. Pile responses during driving, at the end of driving (EOD), and at re-strikes were monitored using the Pile Driving Analyzer (PDA), following with the CAse Pile Wave Analysis Program (CAPWAP) analysis. The hammer blow counts were recorded for Wave Equation Analysis Program (WEAP) and dynamic formulas. Static load tests (SLTs) were performed and the pile capacities were determined based on the Davisson’s criteria. The extensive experimental research studies generated important data for analytical and computational investigations. The SLT measured load displacements were compared with the simulated results obtained using a model of the TZPILE program and using the modified borehole shear test method. Two analytical pile setup quantification methods, in terms of soil properties, were developed and validated. A new calibration procedure was developed to incorporate pile setup into LRFD.

Development of Asphalt Dynamic Modulus Master Curve Using Falling Weight Deflectometer Measurements, TR-659

The asphalt concrete (AC) dynamic modulus (|E*|) is a key design parameter in mechanistic-based pavement design methodologies such as the American Association of State Highway and Transportation Officials (AASHTO) MEPDG/Pavement-ME Design. The objective of this feasibility study was to develop frameworks for predicting the AC |E*| master curve from falling weight deflectometer (FWD) deflection-time history data collected by the Iowa Department of Transportation (Iowa DOT). A neural networks (NN) methodology was developed based on a synthetically generated viscoelastic forward solutions database to predict AC relaxation modulus (E(t)) master curve coefficients from FWD deflection-time history data. According to the theory of viscoelasticity, if AC relaxation modulus, E(t), is known, |E*| can be calculated (and vice versa) through numerical inter-conversion procedures. Several case studies focusing on full-depth AC pavements were conducted to isolate potential backcalculation issues that are only related to the modulus master curve of the AC layer. For the proof-of-concept demonstration, a comprehensive full-depth AC analysis was carried out through 10,000 batch simulations using a viscoelastic forward analysis program. Anomalies were detected in the comprehensive raw synthetic database and were eliminated through imposition of certain constraints involving the sigmoid master curve coefficients. The surrogate forward modeling results showed that NNs are able to predict deflection-time histories from E(t) master curve coefficients and other layer properties very well. The NN inverse modeling results demonstrated the potential of NNs to backcalculate the E(t) master curve coefficients from single-drop FWD deflection-time history data, although the current prediction accuracies are not sufficient to recommend these models for practical implementation. Considering the complex nature of the problem investigated with many uncertainties involved, including the possible presence of dynamics during FWD testing (related to the presence and depth of stiff layer, inertial and wave propagation effects, etc.), the limitations of current FWD technology (integration errors, truncation issues, etc.), and the need for a rapid and simplified approach for routine implementation, future research recommendations have been provided making a strong case for an expanded research study.

Rapid Biodiversity Assessment and Monitoring Method for Highly Diverse Benthic Communities: A Case Study of Mediterranean Coralligenous Outcrops

Increasing anthropogenic pressures urge enhanced knowledge and understanding of the current state of marine biodiversity. This baseline information is pivotal to explore present trends, detect future modifications and propose adequate management actions for marine ecosystems. Coralligenous outcrops are a highly diverse and structurally complex deep-water habitat faced with major threats in the Mediterranean Sea. Despite its ecological, aesthetic and economic value, coralligenous biodiversity patterns are still poorly understood. There is currently no single sampling method that has been demonstrated to be sufficiently representative to ensure adequate community assessment and monitoring in this habitat. Therefore, we propose a rapid non-destructive protocol for biodiversity assessment and monitoring of coralligenous outcrops providing good estimates of its structure and species composition, based on photographic sampling and the determination of presence/absence of macrobenthic species. We used an extensive photographic survey, covering several spatial scales (100s of m to 100s of km) within the NW Mediterranean and including 2 different coralligenous assemblages: Paramuricea clavata (PCA) and Corallium rubrum assemblage (CRA). This approach allowed us to determine the minimal sampling area for each assemblage (5000 cm² for PCA and 2500 cm²for CRA). In addition, we conclude that 3 replicates provide an optimal sampling effort in order to maximize the species number and to assess the main biodiversity patterns of studied assemblages in variability studies requiring replicates. We contend that the proposed sampling approach provides a valuable tool for management and conservation planning, monitoring and research programs focused on coralligenous outcrops, potentially also applicable in other benthic ecosystems

Fly Ash Soil Stabilization for Non-Uniform Subgrade Soils, Volume II: Influence of Subgrade Non-Uniformity on PCC Pavement Performance, TR-461, 2005

To provide insight into subgrade non-uniformity and its effects on pavement performance, this study investigated the influence of non-uniform subgrade support on pavement responses (stress and deflection) that affect pavement performance. Several reconstructed PCC pavement projects in Iowa were studied to document and evaluate the influence of subgrade/subbase non-uniformity on pavement performance. In situ field tests were performed at 12 sites to determine the subgrade/subbase engineering properties and develop a database of engineering parameter values for statistical and numerical analysis. Results of stiffness, moisture and density, strength, and soil classification were used to determine the spatial variability of a given property. Natural subgrade soils, fly ash-stabilized subgrade, reclaimed hydrated fly ash subbase, and granular subbase were studied. The influence of the spatial variability of subgrade/subbase on pavement performance was then evaluated by modeling the elastic properties of the pavement and subgrade using the ISLAB2000 finite element analysis program. A major conclusion from this study is that non-uniform subgrade/subbase stiffness increases localized deflections and causes principal stress concentrations in the pavement, which can lead to fatigue cracking and other types of pavement distresses. Field data show that hydrated fly ash, self-cementing fly ash-stabilized subgrade, and granular subbases exhibit lower variability than natural subgrade soils. Pavement life should be increased through the use of more uniform subgrade support. Subgrade/subbase construction in the future should consider uniformity as a key to long-term pavement performance.

Plutonium and americium isotopes as alternative chronostratigraphic markers in tropical regions: An application in the Havana Bay (Cuba)

The low 137Cs activity observed in marine sediments of tropical regions often precludes its use as chronostratigraphic marker. Here we present a study on the use of Pu and Am radioisotopes as alternative markers to constrain the 210Pb ages in a sediment core of the Havana Bay (Cuba). Mean activity ratios of 238Pu/239,240Pu, 241Am/239,240Pu and 241Pu/239,240Pu indicated that the nuclear weapon tests fallout is the main source of the anthropogenic radionuclides. While the inventory of 137Cs in the sediments is lower than the expected fallout inventory, 239,240Pu accumulates in the sediments with inventories higher than the expected fallout inventory. The high fluxes of 239,240Pu are nevertheless corroborated here through use of 210Pb, and confirm that focusing of solid particles is of great importance in the investigated site. 239,240Pu showed to be a useful time tracer in marine sites where the 137Cs signal is very low.

Effects of business-to-business customer orientation, satisfaction and retention on firm profitability

The objective of this master’s thesis was to examine the effect of customer orientation on customer satisfaction and how customer satisfaction and customer retention contribute to firm profitability. Beside customer orientation, also other antecedents of customer satisfaction, i.e. service quality, flexibility, trust and commitment, were investigated as control variables. Literature review revealed several research gaps concerning research of the key concepts. These research calls were also answered. The empirical study focused on one case company, a telecommunication expert. The data for the empirical part was collected with web-based questionnaire from case company’s business customers in January-February 2008. Sample (N=95) produced 59 answers, thus the response rate of the survey was 62,1%. The data was analyzed by using statistical analysis program, SPSS. As a conclusion, the results indicate that customer orientation do not affect customer satisfaction directly, but through service quality, flexibility and trust. Moreover, customer satisfaction has positive impacts on commitment and intentions to stay as a customer in the future, but not on profitability. In the present study, only past purchase behavior, measured with customer database measure, is positively related to firm profitability.

Assessment of Environmental Impacts of Power Generation

Through indisputable evidence of climate change and its link to the greenhouse gas emissions comes the necessity for change in energy production infrastructure during the coming decades. Through political conventions and restrictions energy industry is pushed toward using bigger share of renewable energy sources as energy supply. In addition to climate change, sustainable energy supply is another major issue for future development plans, but neither of these should come with unbearable price. All the power production types have environmental effects as well as strengths and weaknesses. Although each change comes with a price, right track in minimising the environmental impacts and energy supply security can be found by combining all possible low-carbon technologies and by improving energy efficiency in all sectors, for creating a new power production infrastructure of tolerable energy price and of minor environmental effects. GEMIS-Global Emission Model for Integrated Systems is a life-cycle analysis program which was used in this thesis to make indicative energy models for Finland’s future energy supply. Results indicate that the energy supply must comprise both high capacity nuclear power as well as large variation of renewable energy sources for minimization of all environmental effects and keeping energy price reasonable.

Radiaalikompressorin juoksupyörän virtauskanavan suunnittelu

Diplomityössä on tutkittu radiaalikompressorin juoksupyörän virtauskanavan suunnittelua ja esitelty yleisesti käytetyt suunnittelumenetelmät. Virtauskanavan muodon vaikutukset virtauskenttään on esitetty. Työssä on kehitetty uusi tietokoneohjelma juoksupyörän kolmiulotteisen geometrian luomiseen, yksiulotteisesta suunnittelusta saatujen päämittojen pohjalta. Ohjelmalla luotua juoksupyörän geometriaa voidaan käyttää virtaus- ja lujuusanalyyseissä. Ohjelmaan on myös liitetty kaksiulotteinen kokoonpuristuvan viskoosittoman virtauksen ratkaisija.

The Role of Preannouncing In Innovation Launch Strategy

The objective of this master’s thesis was to examine the role of preannouncing in innovation launch strategy. Preannouncing was studied from three different angles that were preannouncement usage, preannouncement timing and preannouncement goals and from two different perspectives that were the firm’s internal strategy and the external circumstances. The firm’s internal strategy encompassed the product strategy the firm had chosen. The external circumstances consisted of the industry, the nature of competition and the nature of market. Additionally, the product’s performance in the short term was studied in order to be able to speak out whether it is advantageous to preannounce. The empirical study was conducted as a partial replication study. The data for the empirical part was collected with a wide mailing and Internet enquiry in October 2008 – June 2009. Sample (N = 713) consisted of Finnish firms representing different industries and innovation activities. The data collection produced 272 answers and thus, the final response rate of the study was 38.15 %. The data was analyzed by using Microsoft Excel and statistical analysis program SAS Enterprise Guide. As a conclusion, the major results indicate that even if the firms use preannouncing quite often (54.8 % of the respondents), preannouncing behavior cannot be explained by industry. However, out of other external circumstances, the customer related turbulence affects on preannouncing usage. It was also revealed that the product type has an effect on preannouncing behavior. Additionally, preannouncement timing was noticed to differ according to audiences (distributors and end users).

Kestomagneettikoneen roottorin väsymisanalyysi

Työn tavoitteena oli luoda työkalu kestomagneettikoneiden roottoreiden väsymisen analysointia varten. Työkalu toteutettiin siten, että siihen voidaan liittää oikeasta koneesta mitattu kuormitusdata, sekä tarvittavat materiaalitiedot. Kuormitusdata muunnetaan työkalussa jännityshistoriaksi käyttämällä elementtimenetelmän avulla laskettavaa skaalauskerrointa. Kestoiän laskemiseen analyysityökalu käyttää jännitykseen perustuvaa menetelmää sekä rainflowmenetelmää ja Palmgren-Minerin kumulatiivista vauriosääntöä. Lisäksi työkalu tekee tutkittavalle tapaukselle Smithin väsymislujuuspiirroksen. Edellä mainittujen menetelmien lisäksi työn teoriaosassa esiteltiin väsymisanalyysimenetelmistä myös paikalliseen venymään perustuva menetelmä sekä murtumismekaniikka. Nämä menetelmät jäivät monimutkaisuutensa vuoksi toteuttamatta työkalussa. Väsymisanalyysityökalulla laskettiin kestoiät kahdelle esimerkkitapaukselle. Kummassakin tapauksessa saatiin tulokseksi ääretön kestoikä, mutta aksiaalivuokoneen roottorin dynaaminen varmuus oli pieni. Vaikka tulokset vaikuttavat järkeviltä, ne olisi vielä hyvä verifioida esimerkiksi kaupallisen ohjelmiston avulla täyden varmuuden saamiseksi.

Tehollisen lovijännityksen menetelmän käytettävyys ultralujien terästen korkealaatuisten hitsien väsymismitoituksessa

Tässä diplomityössä on tutkittu tehollisen lovijännityksen menetelmän soveltuvuutta ultralujien terästen korkealaatuisten hitsien väsymismitoitukseen. International Institute of Welding suosittelee käyttämään elementtimenetelmässä hitsin rajaviivoilla sekä juuressa fiktiivistä 1 mm pyöristystä, jonka avulla tehollinen lovijännitys määritetään. Kaikille liitostyypeille sovelletaan samaa, kaltevuudeltaan m = 3 olevaa SN-käyrää, jolloin maksimipääjännitystä vastaava väsymisluokka FAT saa arvon 225. Nykyisiä mitoitusohjeita on pidetty kuitenkin liian konservatiivisina, etenkin jos kyseessä on suurilujuuksisesta teräksestä valmistettu korkealaatuinen hitsi. Rajaviivalla vaikuttavaa lovijännitystä on tutkittu mallintamalla liitokset FEMAP – elementtimenetelmäohjelmalla varioimalla rajaviivan pyöristystä. Elementtimenetelmän tuloksia on verrattu analyyttisiin loven muotoluvun laskentakaavoihin. Tutkittavana on ollut Ruukin Optim 960 QC sekä Optim 1100 QC – teräksistä valmistettuja koesauvoja. Koesauvat on valmistettu sekä koestettu pääasiassa Lappeenrannan teknillisen yliopiston teräsrakenteiden laboratoriossa. Tutkittavat koesauvat ovat olleet kuormaa kantamattomia ristiliitoksia sekä päittäisliitoksia. Suurin osa koesauvoista on väsytetty käyttämällä jännityssuhdetta R < 0,11. Koesauvat on jaoteltu jännityssuhteen sekä liitostyypin mukaan. Kaikkien koekappaleiden karakteristiseksi väsymisluokan arvoksi on määritetty FAT 200. Alle 0,11 jännityssuhteella väsytettyjen koekappaleiden karakteristinen väsymisluokka on FAT 230 ja isoilla jännityssuhteilla väsytettyjen FAT 126. Tulosten perusteella nykyiset mitoitusohjeet eivät ole liian konservatiivisia. Väsymisluokkaa FAT 225 voidaan käyttää väsymislaskennassa, mikäli rakenteen kuormitusten suhde on alle 0,1. Isoilla jännityssuhteilla koestettujen koekappaleiden lukumäärä on ollut pieni, joten niiden mitoitukselle ei voida antaa tarkkoja ohjeita.

Partikkelikokojakaumamenetelmän testaus INCA Feature

Tässä työssä testattiin partikkelikokojakaumien analysoinnissa käytettävää kuvankäsittelyohjelmaa INCA Feature. Partikkelikokojakaumat määritettiin elektronimikroskooppikuvista INCA Feature ohjelmaa käyttäen partikkeleiden projektiokuvista päällystyspigmenttinä käytettävälle talkille ja kahdelle eri karbonaattilaadulle. Lisäksi määritettiin partikkelikokojakaumat suodatuksessa ja puhdistuksessa apuaineina käytettäville piidioksidi- ja alumiinioksidihiukkasille. Kuvankäsittelyohjelmalla määritettyjä partikkelikokojakaumia verrattiin partikkelin laskeutumisnopeuteen eli sedimentaatioon perustuvalla SediGraph 5100 analysaattorilla ja laserdiffraktioon perustuvalla Coulter LS 230 menetelmällä analysoituihin partikkelikokojakaumiin. SediGraph 5100 ja kuva-analyysiohjelma antoivat talkkipartikkelien kokojakaumalle hyvin samankaltaisen keskiarvon. Sen sijaan Coulter LS 230 laitteen antama kokojakauman keskiarvo poikkesi edellisistä. Kaikki vertailussa olleet partikkelikokojakaumamenetelmät asettivat eri näytteiden partikkelit samaan kokojärjestykseen. Kuitenkaan menetelmien tuloksia ei voida numeerisesti verrata toisiinsa, sillä kaikissa käytetyissä analyysimenetelmissä partikkelikoon mittaus perustuu partikkelin eri ominaisuuteen. Työn perusteella kaikki testatut analyysimenetelmät soveltuvat paperipigmenttien partikkelikokojakaumien määrittämiseen. Tässä työssä selvitettiin myös kuva-analyysiin tarvittava partikkelien lukumäärä, jolla analyysitulos on luotettava. Työssä todettiin, että analysoitavien partikkelien lukumäärän tulee olla vähintään 300 partikkelia. Liian suuri näytemäärä lisää kokojakauman hajontaa ja pidentää analyysiin käytettyä aikaa useaan tuntiin. Näytteenkäsittely vaatii vielä lisää tutkimuksia, sillä se on tärkein ja kriittisin vaihe SEM ja kuva-analyysiohjelmalla tehtävää partikkelikokoanalyysiä. Automaattisten mikroskooppien yleistyminen helpottaa ja nopeuttaa analyysien tekoa, jolloin menetelmän suosio tulee kasvamaan myös paperipigmenttien tutkimuksessa. Laitteiden korkea hinta ja käyttäjältä vaadittava eritysosaaminen tulevat rajaamaan käytön ainakin toistaiseksi tutkimuslaitoksiin.