925 resultados para Land titles--Registration and transfer--Massachusetts


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This is a four-part radio documentary produced for the Australian Broadcasting Corporation's Radio National. Richard Fidler and Kári Gíslason travel to Iceland to tell the stories of the ancient Vikings, and to settle a longstanding family mystery.

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This paper demonstrates that under conditions of imperfect (oligopolistic) competition, a transition from separate accounting (SA) to formula apportionment (FA) does not eliminate the problem of profit shifting via transfer pricing. In particular, if affiliates of a multinational firm face oligopolistic competition, it is beneficial for the multinational to manipulate transfer prices for tax–saving as well as strategic reasons under both FA and SA. The analysis shows that a switch from SA rules to FA rules may actually strengthen profit shifting activities by multinationals.

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Surface texture of harder mating surfaces plays an important role during sliding against softer materials and hence the importance of characterizing the surfaces in terms of roughness parameters. In the present investigation, basic studies were conducted using inclined pin-on-plate sliding tester to understand the surface texture effect of hard surfaces on coefficient of friction and transfer layer formation. A tribological couple made of a super purity aluminium pin against steel plate was used in the tests. Two surface parameters of steel plates, namely roughness and texture, were varied in the tests. It was observed that the transfer layer formation and the coefficient of friction along with its two components, namely, the adhesion and plowing, are controlled by the surface texture and are independent of surface roughness (R-a). Among the various surface roughness parameters, the average or the mean slope of the profile was found to explain the variations best. Under lubricated conditions, stick-slip phenomena was observed, the amplitude of which depends on the plowing component of friction. The presence of stick-slip motion under lubricated conditions could be attributed to the molecular deformation of the lubricant component confined between asperities. (C) 2009 Elsevier B. V. All rights reserved.

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The Earth's ecosystems are protected from the dangerous part of the solar ultraviolet (UV) radiation by stratospheric ozone, which absorbs most of the harmful UV wavelengths. Severe depletion of stratospheric ozone has been observed in the Antarctic region, and to a lesser extent in the Arctic and midlatitudes. Concern about the effects of increasing UV radiation on human beings and the natural environment has led to ground based monitoring of UV radiation. In order to achieve high-quality UV time series for scientific analyses, proper quality control (QC) and quality assurance (QA) procedures have to be followed. In this work, practices of QC and QA are developed for Brewer spectroradiometers and NILU-UV multifilter radiometers, which measure in the Arctic and Antarctic regions, respectively. These practices are applicable to other UV instruments as well. The spectral features and the effect of different factors affecting UV radiation were studied for the spectral UV time series at Sodankylä. The QA of the Finnish Meteorological Institute's (FMI) two Brewer spectroradiometers included daily maintenance, laboratory characterizations, the calculation of long-term spectral responsivity, data processing and quality assessment. New methods for the cosine correction, the temperature correction and the calculation of long-term changes of spectral responsivity were developed. Reconstructed UV irradiances were used as a QA tool for spectroradiometer data. The actual cosine correction factor was found to vary between 1.08-1.12 and 1.08-1.13. The temperature characterization showed a linear temperature dependence between the instrument's internal temperature and the photon counts per cycle. Both Brewers have participated in international spectroradiometer comparisons and have shown good stability. The differences between the Brewers and the portable reference spectroradiometer QASUME have been within 5% during 2002-2010. The features of the spectral UV radiation time series at Sodankylä were analysed for the time period 1990-2001. No statistically significant long-term changes in UV irradiances were found, and the results were strongly dependent on the time period studied. Ozone was the dominant factor affecting UV radiation during the springtime, whereas clouds played a more important role during the summertime. During this work, the Antarctic NILU-UV multifilter radiometer network was established by the Instituto Nacional de Meteorogía (INM) as a joint Spanish-Argentinian-Finnish cooperation project. As part of this work, the QC/QA practices of the network were developed. They included training of the operators, daily maintenance, regular lamp tests and solar comparisons with the travelling reference instrument. Drifts of up to 35% in the sensitivity of the channels of the NILU-UV multifilter radiometers were found during the first four years of operation. This work emphasized the importance of proper QC/QA, including regular lamp tests, for the multifilter radiometers also. The effect of the drifts were corrected by a method scaling the site NILU-UV channels to those of the travelling reference NILU-UV. After correction, the mean ratios of erythemally-weighted UV dose rates measured during solar comparisons between the reference NILU-UV and the site NILU-UVs were 1.007±0.011 and 1.012±0.012 for Ushuaia and Marambio, respectively, when the solar zenith angle varied up to 80°. Solar comparisons between the NILU-UVs and spectroradiometers showed a ±5% difference near local noon time, which can be seen as proof of successful QC/QA procedures and transfer of irradiance scales. This work also showed that UV measurements made in the Arctic and Antarctic can be comparable with each other.

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In the present investigation, unidirectional grinding marks were attained on the steel plates. Then aluminium (Al) pins were slid at 0.2°, 0.6°, 1.0°, 1.4°, 1.8°, 2.2° and 2.6° tilt angles of the plate with the grinding marks perpendicular and parallel to the sliding direction under both dry and lubricated conditions using a pin-on-plate inclined sliding tester to understand the influence of tilt angle and grinding marks direction of the plate on coefficient of friction and transfer layer formation. It was observed that the transfer layer formation and the coefficient of friction depend primarily on the grinding marks direction of the harder mating surface. Stick-slip phenomenon was observed only under lubricated conditions. For the case of pins slid perpendicular to the unidirectional grinding marks stick-slip phenomenon was observed for tilt angles exceeding 0.6°, the amplitude of which increases with increasing tilt angles. However, for the case of the pins slid parallel to the unidirectional grinding marks the stick-slip phenomena was observed for angles exceeding 2.2°, the amplitude of which also increases with increasing tilt angle. The presence of stick-slip phenomena under lubricated conditions could be attributed to the molecular deformation of the lubricant component confined between asperities.

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Surface topography has been known to play an important role in the friction and transfer layer formation during sliding. In the present investigation, EN8 steel flats were ground to attain different surface roughness with unidirectional grinding marks. Pure Mg pins were scratched on these surfaces using an Inclined Scratch Tester to study the influence of directionality of surface grinding marks on coefficient of friction and transfer layer formation. Grinding angle (i.e., the angle between direction of scratch and grinding marks) was varied between 0 degrees and 90 degrees during the tests. Experiments were conducted under both dry and lubricated conditions. Scanning electron micrographs of the contact surfaces of pins and flats were used to reveal the surface features that included the morphology of the transfer layer. It was observed that the average coefficient of friction and transfer layer formation depend primarily on the directionality of the grinding marks but were independent of surface roughness on the harder mating surface. In addition, a stick-slip phenomenon was observed, the amplitude of which depended both on the directionality of grinding marks and the surface roughness of the harder mating surface. The grinding angle effect on the coefficient of friction, which consists of adhesion and plowing components, was attributed to the variation of plowing component of friction. (c) 2006 Elsevier B.V. All rights reserved.

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Friction influences the nature of transfer layer formed at the interface between tool and metal during sliding. In the present investigation, experiments were conducted using “Inclined Scratch Tester” to understand the effect of surface texture of hard surfaces on coefficient of friction and transfer layer formation. EN8 steel flats were ground to attain surfaces of different textures with different roughness. Then super purity aluminium pins were scratched against the prepared steel flats. Scanning electron micrographs of the contact surfaces of pins and flats were used to reveal the morphology of transfer layer. It was observed that the coefficient of friction and the formation of transfer layer depend primarily on the texture of hard surfaces, but independent of surface roughness of hard surfaces. It was observed that on surfaces that promote plane strain conditions near the surface, the transfer of material takes place due to the plowing action of the asperities. But, on a surface that promotes plane stress conditions the transfer layer was more due to the adhesion component of friction. It was observed that the adhesion component increases for surfaces that have random texture but was constant for the other surfaces

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In the present investigation, unidirectional grinding marks were created on a set of steel plates. Sliding experiments were then conducted with the prepared steel plates using Al-Mg alloy pins and an inclined pin-on-plate sliding tester. The goals of the experiments were to ascertain the influence of inclination angle and grinding mark direction on friction and transfer layer formation during sliding contact. The inclination angle of the plate was held at 0.2 deg, 0.6 deg, 1 deg, 1.4 deg, 1.8 deg, 2.2 deg, and 2.6 deg in the tests. The pins were slid both perpendicular and parallel to the grinding marks direction. The experiments were conducted under both dry and lubricated conditions on each plate in an ambient environment. Results showed that the coefficient of friction and the formation of transfer layer depend on the grinding marks direction and inclination angle of the hard surfaces. For a given inclination angle, under both dry and lubricated conditions, the coefficient of friction and transfer layer formation were found to be greater when the pins slid perpendicular to the unidirectional grinding marks than when the pins slid parallel to the grinding marks. In addition, a stick-slip phenomenon was observed under lubricated conditions at the highest inclination angle for sliding perpendicular to the grinding marks direction. This phenomenon could be attributed to the extent of plane strain conditions taking place at the asperity level during sliding. DOI: 10.1115/1.4002604]